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Owner : Riset dan Jurnal Akuntansi
Published by Politeknik Ganesha Medan
ISSN : 25487505     EISSN : 25489224     DOI : 10.33395/owner
Core Subject : Economy,
Economics, Econometrics & Finance
Owner (Riset dan Jurnal Akuntansi) adalah jurnal akademik yang berlandaskan nilai nilai keilmiahan. Owner diterbitkan 2 kali dalam setahun dengan periode Februari dan Agustus dipublikasikan oleh Program Studi Akuntansi Perguruan Tinggi Politeknik Ganesha Medan. Ruang Lingkup : Akuntansi Keuangan; akuntansi biaya; Pajak; Audit; Sistem informasi akuntansi; Pendidikan akuntansi; Akuntansi lingkungan dan sosial; Akuntansi untuk organisasi nirlaba; Akuntansi sektor publik; Tata kelola perusahaan: akuntansi / keuangan; Masalah etika dalam akuntansi dan pelaporan keuangan; Keuangan perusahaan; Investasi, derivatif; Perbankan; Pasar modal.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 1,502 Documents
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Investigasi Determinan Faktor yang Memengaruhi Penyalahgunaan Aset pada Perguruan Tinggi Ardi, Pahmi; Urumsah, Dekar
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2107

Abstract

This study uses the fraud star theory approach to analyze the factors that influence asset missaproriation. The factors tested in this study are financial pressure, internal control system, quality of human resources, organizational culture, and integrity. The research uses a quantitative approach with a survey method of dsitributing questionnairies online. A total of 146 respondents related to asset management at univirsities in west kalimantan province became research respondents who were then tested and analyzed using Structural Equation Modelling (SEM) with the help of Smart PLS 3.3.3. The results showed that financial pressure and the quality human resources positively and signifianctly affected asset misuse. Organizational culture has a positive but insignificant effect on asset misuse. While the internal control system has a negative but insignificant effect on asset misuse, integrity has a negative and significant effect on asset misuse. The result of this study contribute as a reference for universities in implementing asset management policies wich can then be seen based on factors that influence asset misuse such as employees or official financial pressure, the quality human resources in the organization, the organizational culture that has been implemented in the organization, and integrity of employees. Good internal control system is also very important in universities an an effort so that asset management in universities can be carried out.
Pengaruh Pengetahuan Keuangan, Perilaku Keuangan dan Pendapatan Terhadap Keputusan Berinvestasi Mahasiswa Kota Batam Susanti, Susanti; Tipa, Handra
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2113

Abstract

Along with changing times, especially improvements in the economic sector, Batam students need money as a complementary to meet their daily needs. One way to make money is investing. Students need financial knowledge as a basis for making decisions, applying appropriate financial behavior in managing their finances and adjusting income on the investment products they choose. This research has many objectives to be analyzed again, one of which is to see whether the results of this research can bring benefits to Batam City students in increasing their awareness of carrying out investment activities. The aim of this research is to find out whether financial knowledge, financial behavior and income influence the investment decisions of Batam students. The sample in this research was Batam students who took the Accounting study program, totaling 105 respondents. The method used to collect data was by form of distributing questionnaires to universities in Batam. The data analysis methods used are descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression analysis, hypothesis testing, coefficient of determination and the data is processed with help of statistical tools with SPSS version 26. The results of this study show that financial knowledge hasn’t effect on investment decisions of Batam City students. Financial behavior has a significant influence on investment decisions of Batam City students. Income has a significant influence on investment decisions of Batam City students. Simultaneously financial knowledge, financial behavior and income have a significant influence on investment decisions of Batam City students. The conclusions in this research are that H1 is rejected, H2 is accepted, H3 is accepted, and H4 is accepted
The Influence Of Professional Skeptism, Independence, Audit Fee, And Remote Audit Process On Auditor Performance Rama, Radian Sri; Darmayanti, Novi; Kusmayasari, Dewi; Suhardiyah, Martha; Abdullah, Zailani
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2116

Abstract

This study aims to analyze how much influence professional skepticism, independence, audit fees and remote audit processes have on auditor performance. The population in this study is KAP in Surabaya and Malang, 60 responden. The sampling method used in this study are saturated samples.  Collecting data in this study by distributing questionnaires to respondents. The samples used in this study were 60 auditors who worked in 11 Public Accounting Firms (KAP) in the cities of Surabaya and Malang. The analytical method used is multiple linear regression analysis and processed using SPSS version 25. The results of this study indicate that partially professional skepticism and audit fees have a significant effect on auditor performance. Meanwhile, independence and the remote audit process have no significant effect on auditor performance. Simultaneously, professional skepticism, independence, audit fees and remote audit processes have a significant effect on auditor performance. This research is in accordance with auditing theory and has implications for how auditors' performance in KAP is more skeptical and independent, so that it can help auditors to be more vigilant in detecting fraud.
Analisis Pengendalian Internal atas Siklus Pelaporan pada Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) Putri, Nita Winatasari; Harahap, Siti Nurwahyuningsih
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2119

Abstract

This research was conducted to analyze the implementation of internal control over the financial reporting cycle at the Ministry of Foreign Affairs, especially in the year of 2022 after all the ministries are obliged to implement the Agency Level Financial Application System referred as SAKTI. This research used a case study methodology with a qualitative descriptive data analysis on a single unit analysis by using the Committee of Sponsoring Organization of the Treadway Commission Internal Control-Integrated Framework (COSO) theoretical framework adjusted to PMK.17/PMK.09/2019. The data collection in this research was obtained through interviews, documentations and observations techniques which were processed and analyzed using the content analysis method using the Nvivo12 Pro application tool. The results show that the effectiveness of internal control plays an important role in the organization to present an accurate and accountable financial reports. The manual procedures in data recapitulation and journal record in SAKTI had an impact on the occurrence of human errors which causing the need of corrections to be made in the following periods. Based on the results, it is concluded that internal control over financial reporting cycle at the Ministry of Foreign Affairs has been implemented but it is still not effective, so it needs some improvements such as the need to digitize manual procedures in data recapitulation and journal interconnection in SAKTI and also optimize monitoring activities for accurate and accountable financial reports in the future.
Faktor Yang Mempengaruhi Volatilitas Return Saham di Indonesia: Perusahaan LQ45 Qatrunnada, Zalfa Shafira
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2121

Abstract

This article is an empirical article with purpose of providing evidence regarding to factors influence volatility stock return such as dividend policy, leverage and investor sentiment. This study consists of 145 observation year-firm of LQ45 corporate on the Indonesia Stock Exchange for the 2017-2021 period as a research samples based on the purposive sampling method. This study also uses secondary data from company financial report and multiple linear regression analysis as an analytical tool. The result of analysis show that dividend policy doesn’t play a role in influencing stock returns volatility. While, leverage and investor sentiment can positively influence volatility stock returns. This research can be a guide for capital market investors in estimating stock return volatility by considering macroeconomic factors such as dividend policy and leverage as well as through investor sentiment.
Penetapan Technical Assistance Service Fee dan Management Fee sebagai Proceeds dalam Audit Kepabeanan Azmi, Hilmi Aulia; Susanto , Dwi Setiawan
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2123

Abstract

The determination of costs such as the Technical Assistance Service Fee and Management Fee as proceeds is not approved by the auditee in the audit process. The auditee believes that these costs are payments for services provided by overseas entities and are not related to proceeds. After the determination was made by the customs audit team, PT ABC and PT XYZ submitted an appeal to the Tax Court and the panel of judges issued a different decision regarding the determination. The regulations regarding proceeds themselves are still limited, only regulating definitions and not yet regulating the criteria and limitations in detail. The research questions that will be raised in this study are why the TAS Fee and Management Fee payments are designated as proceeds and why there are differences in decisions from the Tax Court Panel of Judges. This research was conducted using a case study strategy with a qualitative approach. The data used is secondary data in the form of Tax Court decisions and primary data in the form of interviews. The data analysis methods used are content analysis, thematic analysis, and constant comparative analyses The results of the research show that there is a similar pattern and consistency in determining costs as proceeds by the audit team for two different auditees. However, at the Tax Court level, there are differences in the decision of the Panel of Judges, namely that the Panel determines the team's analysis that a fee can be designated as proceeds if it meets the definition in the regulations, and another decision determines that a service fee cannot be determined other than what is agreed in the agreement.
Sustainability Reporting : Moderating The Impact of Financial Performance on Stock Price Rosilawati, Linda; Nawirah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2126

Abstract

This study aims to examine the influence of financial performance on stock prices with sustainability reports as a moderating variable. Financial performance is measured through four categories. Sustainability reports are measured using the GRI-G4 index. The research population includes 27 palm oil industry companies listed on the Indonesia Stock Exchange. The research sample consists of 17 palm oil industry companies that consecutively disclosed annual reports, financial reports, and sustainability reports from 2018 to 2022, using purposive sampling. The data analysis method in this study involves panel data regression and Moderated Regression Analysis (MRA) using Eviews 12 software. The test results indicate that earnings per share and net profit margin have a significant impact on stock prices. However, the current ratio and debt-to-equity ratio do not influence stock prices. Meanwhile, sustainability reports can moderate the impact of earnings per share, net profit margin, and current ratio on stock prices but cannot moderate the impact of the debt-to-equity ratio on stock prices.
Evaluasi Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) Dengan Metode Design-Reality Gap Gultom, Firstha Greacean; Khudri, Tubagus Muhamad Yusuf
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2127

Abstract

The Agency Level Financial Application System (SAKTI) is one of the e-government implementations that has a systemic and significant impact. Several previous studies have shown the unsuccessful implementation of SAKTI related to the implementation of the system.This research aims to evaluate the gap between design and reality in the implementation of SAKTI to obtain recommendations in order to mitigate the risk of failure of future system implementations. The research was conducted to the organizers of the SAKTI system, namely the developers and managers of the SAKTI modules. The resource persons were selected to represent the organization as structural leaders and responsible teams based on their involvement and active participation in the development and management of the SAKTI application. The research used a case study research strategy with a qualitative approach. Data/information collection from this research used techniques consisting of: observation, interviews, and literature review. The model used is the design-reality gap model supported by the concept of critical success factors/csfs in each checklist Information, Technology, Process, Objectives and Values, Staffing and Skills, Management and Structure, and Other Resources (ITPOSMO). The results show that the design-reality gap is 52.0 which falls into the category of e-government projects may fail unless there are actions to close the design-reality gap. The largest gap occurs in the staffing and skills dimension followed by the information, technology, management and structure, process, and goals, values and motivation dimensions. This suggests that the dominant factor of failure in SAKTI is socio-technical not just technical.
Koneksi Politik dan Pengungkapan Corporate Social Responsibility: Tinjauan Literatur dari Berbagai Negara Mardiana, Fitra; Suprayoga, Suprayoga; Pratiwi, Lily Indah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2131

Abstract

This research explains the relationship between political connections and CSR disclosure using a library research approach. Through the exploration and integration of findings from previous empirical research, this study aims to present a more comprehensive understanding of the relationship between political connections and CSR disclosure in various countries. The results of the study indicate that the connection between political connections and CSR disclosure is influenced by the institutional factors of the country where the company operates. Furthermore, the research also shows that political connections provide benefits to companies in developing, advanced, and transforming economies, but these benefits are more significant in developing countries. This study contributes to expanding the literature on political connections and CSR disclosure by presenting empirical results from various countries.
Peningkatan Literasi Keuangan Melalui Peran Galeri Edukasi Investasi Sebagai Media Pembelajaran Pasar Modal Interaktif Siswa/I SMAN 18 Batam Tiara, Tiara; Aprayuda, Riyadi; Kholisa Dinuka, Vina; Wahana Warga Dalam, Winanda; Alif Dzulfiqar, Mohamad; Marcelina Soraya, Iassa; Zainuddin, Muhammad
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2133

Abstract

This research aims to provide an overview of increasing understanding of financial literacy and student responses through interactive learning media in the Investment Education Gallery. This research data was collected from 47 participants who participated in structured activities consisting of a pre-test and post-test in the form of true and false questions, then confirmatory questions related to student responses related to the role of the Investment Education Gallery as an interactive learning medium. This research found differences in scores between the pre-test and post-test. The t-test paired samples test shows that the results have significant differences descriptively. The post-test results are higher than the pre-test, meaning that after participating in socialization and mentoring activities in a series of investment education gallery activities, students' understanding has increased; apart from that, students/gave a positive response when following the learning progress as seen from being on a scale of 4, namely strongly agree and know. This research contributes to providing evidence that the role of the Investment Education Gallery in schools can be used as a teaching medium that can directly increase financial literacy, now felt by students at school.

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