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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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Sistem Informasi Akuntansi Manajemen, Orientasi Pasar dan Kinerja UMKM: Peran Mediasi Kemampuan Inovasi Susetyo, Aris; Suliyanto, Suliyanto; Susilowati, Dewi; Herwiyanti, Eliada; Lestari, Puji
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.v8i3.2135

Abstract

Performance is a combination of strategic, administrative and operational management of an organization. To become superior MSMEs, able to compete and be sustainable in the future, it is necessary to master management accounting information systems, understand market orientation and innovation capabilities, which are a must for MSMEs to master. The aim of this research is to determine the influence of management accounting systems, market orientation on performance and innovation capabilities as mediating variables on MSME information actors. A total of 295 MSMEs in the food and beverage sector were studied. Data collection used a questionnaire with purposive sampling technique. The results of this study support the research hypothesis. Management accounting information systems, market orientation, innovation capabilities have a positive effect on performance. Innovation capability can mediate the influence of management accounting information systems on performance, and innovation capability also mediates the influence of market orientation on performance. The theoretical contribution of research is that management accounting information systems can be explained by the theory of the superiority of human resource-based competencies on performance, because management accounting information systems can support organizations in creating competitive advantages. Empirical findings that innovation capabilities can mediate management information systems to performance and innovation capabilities can mediate market orientation to performance.
Analisis Faktor-faktor Yang Mempengaruhi Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi Aryadita, Putriana Hadi; Hariyanto, Eko; Wahyuni, Sri; Fitriati, Azmi
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.v8i2.2136

Abstract

Abstract In managing a company which is characterized by the welfare of shareholders so that it reflects the high value of the Company. This research was conducted to determine the value of companies in the infrastructure sector in the 2018-2022 period based on factors that influence company value. The factors taken in this research are profitability, company size and leverage as well as dividend policy which are used as moderating variables in the research. This research uses a quantitative approach, namely by looking at the relationship between independent variables and dependent variables as well as moderating variables on the objects studied. The data used in this research is secondary data in the form of financial reports accessed via the Indonesian Stock Exchange website. The population in this research is Infrastructure sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This research uses a purposive sampling technique. The samples that can be studied are 109 company data samples. In processing data and drawing conclusions, researchers used the SPSS program or software. The results of this research show that profitability, company size and dividend policy have no effect on the value of infrastructure companies, while leverage has a positive effect on the value of infrastructure companies. The results in this study indicate that dividend policy is unable to moderate and strengthen the influence of profitability, company size and leverage on the value of infrastructure companies.
Evaluasi Efektivitas Pengendalian Internal pada Aktivitas Outsourcing Pengelolaan Bea Meterai Furqan, Furqan; Hartanti, Dwi
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.v8i3.2143

Abstract

Stamp duty is the only type of tax that is managed by the Directorate General of Taxes (DJP) through the outsourcing mechanism. Under this mechanism, the management of stamp duty is predominantly carried out by third parties, while the DJP acts as the principal overseeing the process. As previously researched, despite its advantages, the outsourcing mechanism also comes with weaknesses and risks. Therefore, controls are needed to ensure they align with the DJP's intended objectives. This research aims to evaluate the effectiveness of the internal controls implemented by the DJP in the outsourcing activities related to stamp duty management. The study takes the case study form and adopts a qualitative approach, evaluating the components and principles of the 2013 COSO Internal Control Integrated Framework concerning outsourcing activities in stamp duty management. Data collection involves document analysis and interviews with individuals directly involved in stamp duty management. The data is analyzed using maturity levels to determine the effectiveness of each control component and principle. The research results reveal diverse levels of control effectiveness. Among the five control components, only two are at an optimum level, while the others exhibit lower levels of effectiveness in control principles. This study provides recommendations to the DJP for enhancing internal control effectiveness, particularly in the aspects of supervising the internal control system, comprehensively identifying risks, and considering the potential for fraud in risk assessments. This research is expected to contribute academically and serve as a reference for regulators in making decisions related to stamp duty management.
Analisis Jejak Karbon Dalam Proses Pembelajaran Kelas Dirga, Agustinus; Setiawan, Temy; Breliastiti, Ririn
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.v8i3.2144

Abstract

The environmental issue should have already become a primary concern and a crucial focal point for sustainability. One of the influencing factors is carbon dioxide (CO2) emissions, which have a significant impact on climate change. Electricity consumption contributes the largest share of carbon emissions in the energy sector, followed by transportation activities. This study aims to compare the levels of carbon emissions generated and the costs incurred in the face-to-face and online learning processes involving electricity consumption and transportation activities. The research employs a qualitative approach with a case study method. The population in this study consists of active accounting students at Bunda Mulia University, Serpong Campus, and no sampling is conducted to obtain the entire data, which includes primary data from observation and questionnaire. The tools used in this study are Microsoft Excel and jejakkarbonku.id for processing research samples. The results of the study indicate that electricity consumption is higher in face-to-face learning compared to online learning. Additionally, a greater level of carbon emissions is produced from face-to-face learning than online learning, with building electricity consumption surpassing transportation activities. The costs incurred for face-to-face learning are also higher than those for online learning. Despite face-to-face learning being the largest contributor to consumption, carbon emissions, and costs, it is perceived as more effective than online learning. Therefore, there is a need for solutions to address environmental issues while maintaining the effectiveness of education.
Analisis Faktor-Faktor yang Memengaruhi Tindakan Penggelapan Pajak (Studi Literatur Tahun 2018-2023) Tjendra, Michelle Jane; Setiawan, Temy; Riswandari, Ernie
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.v8i3.2145

Abstract

The purpose of conducting this research is to (1) elucidate the commonly researched factors in academia and presumed variables influencing tax evasion; (2) explain the phenomena that drive research in the realm of tax evasion; (3) attempt to delineate the relevance of the phenomenon addressed in tax evasion-related research concerning the research timeline. This study adopts a qualitative descriptive research design with a literature review approach. The data used in this research consist of research articles on tax evasion from the period 2018-2023 indexed by Sinta. The research findings indicate that there are a total of 45 factors suspected to influence tax evasion, and the dominant issues/phenomena in tax evasion research from 2018-2023 are those from previous years. Additionally, the researcher identified other issues/phenomena driving tax evasion research from 2018-2023 beyond the existing research articles.
Relevansi Nilai Informasi Akuntansi : Studi Kasus Pada Saham Indeks LQ45 tahun 2021-2022 di BEI Maulidayana, Rahmi; Nursaah, Aah; Uzliawati, Lia
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.v8i3.2146

Abstract

This research aims to examine the relevance of the value of accounting information including the relevance of earnings (EPS), the relevance of book value (BVEPS), the relevance of Return on Equity (ROE), and the relevance of the profit ratio from operational activities (NPM) simultaneously and partially using the stock price index model. LQ45 2021-2022 on the Indonesian Stock Exchange. The relevance of the value of this accounting information will later influence investors' decisions in choosing and investing their funds, especially in LQ45 shares. Sample selection used a purposive sampling technique which resulted in 82 samples. The test uses a multiple linear regression model with IBM SPSS Statistics 26 and the test results show that partially/individually, EPS and BVEPS accounting information has value relevance because it has a significant and positive effect on stock prices, but ROE and NPM information does not have value relevance because it does not have a significant effect. to share prices. Simultaneously / together, EPS, BVEPS, ROE and NPM information has an influence of 87.9% on share prices. Meanwhile, 12.1% were influenced by variables outside this research. BVEPS information has the most dominant influence on share prices in companies listed in the 2021-2022 LQ45 index on the Indonesian Stock Exchange.
Analisis Penilaian Risiko Pengembangan Aplikasi GA Service Menggunakan Failure Mode and Effect Analysis (FMEA) – Studi Kasus Perusahaan Jasa PT XYZ Sofianingtias, Aisyah; Prasetya, Machmudin Eka
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.v8i3.2155

Abstract

Along with technological developments, a derivative form of corporate digital transformation of the General and Property Assets Division (DIV MUM) of PT XYZ Head Office is developing in the form of a digital transformation general affairs application program. The existence of digital transformation is not only able to reduce operational costs and increase productivity but also able to strengthen competitiveness between companies and overall performance. This research is interesting to study because with the new system, in addition to the risks that need to be mapped first, this application can be a cost reduction for the company. This research uses qualitative analysis, with data collection techniques in this research using mixed methods. The unit of analysis used, namely the data analysis unit, is a single unit with a single case study. The risk mapping results state that there are three risks that fall into the "extreme" category, nine risks fall into the "high" category, five risks fall into the "medium" category, and eleven risks fall into the "very low" category. Then the mapping results can determine the priority risks of the GA Service application development process, there are 17 risks.
Literature Review : Strategi Sistem Single Identity Number (SIN) dalam Optimalisasi Penerimaan Pajak Uswatun, Hasanah
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.v8i2.2158

Abstract

Adanya ketidakseimbangan antara potensi penerimaan pajak dan realisasinya akan selalu menjadi perhatian yang mendalam, hingga harus dicari solusinya. Salah satu solusi yang sedang dilakukan oleh pemerintah saat ini adalah penggabungan NIK menjadi NPWP. Penelitian ini dilakukan untuk menganalisis potensi Single Indentity Number (SIN) sebagai salah satu perluasan basis pajak dalam meningkatkan efisiensi penerimaan pajak. Menggunakan pendekatan Literatur Review, artikel ini berupaya mengidentifikasi potensi sistem Single Indentity Number (SIN) dalam meningkatkan penerimaan pajak. Penelitian ini merupakan sintesis dari penelitian terdahulu yang akan mendeteksi potensi besar perluasan basis pajak dalam meningkatkan penerimaan pajak melalui sistem Single Indentity Number (SIN). Penelitian ini diharapkan akan mendukung keberlanjutan fiskal, efisiensi penggunaan sumberdaya, maksimalisasi penerimaan pajak untuk pembangunan yang secara tidak langsung berkontribusi pada pembangunan berkelanjutan. Hasil penelitian menunjukkan dengan adanya SIN maka pemerintah akan mudah mengakses informasi yang relevan dalam pengenaan pajak; SIN dapat digunakan untuk memonitor kepatuhan wajib pajak, mengidentifikasi kecurangan, serta pengawasan pajak; SIN juga akan mendorong peningkatan penerimaan pajak sejalan dengan bertambahnya basis data pajak yang lebih akurat dan berkesinambungan. Sehingga dapat disimpulkan bahwa dengan dilaksanakan sistem Single Indentity Number (SIN) maka akan memutakhirkan basis data pajak dan memaksimalkan penerimaan pajak dengan catatan pengamanan data dan privasi wajib pajak harus lebih diperketat.
Bagaimana Seharusnya Top Management Merespon Whistleblowing ? Refleksi dari Sikap Kepemimpinan Mahapatih Gajah Mada : Refleksi dari Sikap Kepemimpinan Mahapatih Gajah Mada Agustin, Henri
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.v8i3.2160

Abstract

Research publications examining how top management should respond when whistleblowing occurs in organizations are still limited. The accuracy of the management response to whistleblowing is fundamental, because it can affect whether it will be repeated in the future or not. The accuracy of the management response to whistleblowing is determined by figures who can be used as role models. This research aims to explain Gajah Mada's leadership attitude that can be guided by top management responding to whistleblowing. The novelty of this research lies in presenting a new perspective in whistle blowing research, in the form of adopting leadership attitudes or values from great national figures as role models in responding to whistle blowing. This research is an interpretive study, utilizing literature related to Gajah Mada, Negara Kertagama, and whistleblowing as objects of observation. The literature search was conducted using a number of keywords such as "whistleblowing", "leadership+attitude+of+ Gajah Mada", "CEO+response to wrong doing report+fraud", or "CEO+reaction to wrong doing report+fraud". The data obtained is analyzed through 3 stages, namely identification, reflection, and synthesis. This interpretive study explains that top management can adopt 3 leadership attitudes of Gajah Mada, namely mantriwira, nayaken musuh, and wicaksaneng naya in responding to whistleblowing cases. It is important for top management to internalize the three attitudes
Evaluasi Atas Implementasi Budaya Risiko Pada Perusahaan Finansial ABC Br Karo Sekali, Rehulina
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.v8i3.2167

Abstract

The aim of this research is to obtain on the company’s risk culture that has been implemented by the company by assessing their individual perspective and organizational perspective. Data were collected with method which is survey and interview. The surveys distributed to all staff at lower to middle management level of employee to seek individual perspective and the interview held to upper level of management to seek organization perspective. The IRM Risk Culture framework took place to evaluate how did the risk culture went within the organization. The research found out that employee’s type of the company has the types of risk perspective as deliberate and composed, which means it has a medium to high risk tolerance. Based on ethical decision-making using in general, the entire group tends to make decisions based on conscience ethics that prioritize empathy, care, and respect. The existing organizational culture in the company based on the social and solidarity dimensions has a high level of solidarity and socialization or called as communal category. The Communal category is characterized by fair risk distribution among employees, good teamwork among functions and locations, and close relationships between individuals. Regarding the evaluation of the eight aspects of risk culture (IRM Aspect Model) from the social and solidarity perspective, there are four aspects that do not meet the expectations of the IRM. These aspects are Risk Decision, Risk Resource, Responding to Bad News, and Reward. Keywords: Risk Culture, Organization Culture, Risk Management

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