Owner : Riset dan Jurnal Akuntansi
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.
Articles
1,442 Documents
<![CDATA[Determinan Ketepatan Waktu Pelaporan Keuangan Perusahaan Subsektor Transportasi Terdaftar di BEI ]]>
<![CDATA[Rahayu Pangestuti]]>;
<![CDATA[Anita Wijayanti]]>;
<![CDATA[Yuli Chomsatu Samrotun]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v4i1.199
<![CDATA[Timeliness is a must in a corporate financial reporting and one of the requirements for information to be useful and relevant to the existing situation. This research’s purpose to test and analyze the impact of profitability, liquidity, leverage, firm size, and audit opinion on timeliness of financial reporting. Transportation sub sector companies listed on Indonesia Stock Exchange in 2016-2018 are the population of this study, as much 42 companies. The total’s samples is 40 transportation companies, selected using purposive sampling method. Data analysis technique using logistic regression test. The result showed the timeliness of financial reporting influenced by leverage and audit opinion, but not influenced by profitability, liquidity, and firm size.]]>
<![CDATA[Analisis Kesesuaian Perlakuan Akuntansi Aset Tetap Berdasarkan PSAK No.16 (Study Kasus di PT. Pisma Putra Textile) ]]>
<![CDATA[Jilma Dewi Ayu Ningtyas]]>;
<![CDATA[April Mulia]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 2 No. 2 (2018): Owner Vol 2 No 2 Tahun Agustus 2018 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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<![CDATA[Aset tetap memiliki nilai yang cukup material dalam laporan keuangan serta merupakan bagian penting dalam mendukung kegiatan operasional perusahaan. Oleh karena itu perusahaan perlu menerapkan kebijakan akuntansi aset tetap sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) No.16. Penelitian ini bertujuan untuk memperoleh bukti empiris dan menganalisis perlakuan akuntansi aset tetap yang diterapkan pada PT Pisma Putra Textile.Metode penelitian yang digunakan yaitu metode deskriptif dengan pendekatan kualitatif dan teknik pengumpilan data dengan cara studi lapangan dan kepustakaan. Jenis data yang digunakan dalam penelitian adalah data primer dan data sekunder. Setelah dilakukan analisis terhadap hasil wawancara dan penelusuran terhadap dokumen yang terkait dengan pengakuan, pengukuran, penyusutan, pelepasan, dan penyajian aset tetap dapat diketahui bahwa PT Pisma Putra Textile secara umum telah menerapkan perlakuan aset tetapnya sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) No.16, kecuali pada pengeluaran setelah perolehan, semua biaya setelah perolehan tersebut dicatat oleh perusahaan sebagai biaya pada periode terjadinya. Pada penyusutan perusahaan menggunakan metode garis lurus dan nilai residu dari masing-masing aset tetap dianggap nol. Sedangkan dalam penyajian laporan keuangan aset tetap tidak dicatat secara terpisah antara nilai perolehan dan akumulasi penyusutan dari masing-masing jenis aset tetap.Saran yang dapat diberikan adalah agar PT Pisma Putra Textile dapat membedakan antara pengeluaran modal dan pengeluaran pendapatan atas terhadap pengeluaran yang telah dilakukan. Sebaiknya nilai residu dari setiap jenis aset tetap ditentukan agar pada saat umur ekonomis dari aset tetap habis dapat diketahui apakah nilai residu tersebut masih layak atau tidak. Serta dalam penyajian dilaporan keuangan sebaiknya setiap jenis aset tetap dirinci secara detail agar memudahkan pemakai laporan keuangan. Kata Kunci : aset tetap, analisis, perlakuan akuntansi, PSAK No.16]]>
<![CDATA[Modus Kecurangan & Program Anti Kecurangan di Pelabuhan (Studi Kasus Pelabuhan di Jakarta) ]]>
<![CDATA[Safuan Safuan]]>;
<![CDATA[Budiandru Budiandru]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v3i2.131
<![CDATA[The purpose of this study was to determine the anti-fraud and fraud in the port sector. The research method used in this research is a qualitative approach, with the case study. The results of this study found that fraud has been done by employees (employee fraud), management (management fraud), supplier (vendor fraud) and customer (customer fraud) and anti-fraud program, PT Pelindo II has launched IPC Bersih program as a form of implementation of Whistleblowing System.]]>
<![CDATA[Analisis Pengaruh E-Marketing terhadap Competitive Advantage Melalui Kinerja Marketing ]]>
<![CDATA[Puji Nurhayati]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v4i1.218
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh e-marketing terhadap comptetitive advantage melalui kinerja Marketing. Penelitian ini menggunakan data primer yaitu kuesioner. Sampel dalam penelitian ini sebanyak 74 UMKM di Provinsi Jawa Timur. Uji kualitas data dan analisis data menggunakan teknik Partial Least Square (PLS) dengan software WarpPls 5.0. Hasil penelitian menunjukkan bahwa penggunaan e-marketing berpengaruh positif dan signifikan terhadap comptetitive advantage, penggunaan e-marketing berpengaruh positif dan signifkan terhadap kinerja marketing dan penggunaan e-marketing berpengaruh positif dan signifkan terhadap comptetitive advantage melalui kinerja marketing.]]>
<![CDATA[Pengaruh CR, DER, NPF Terhadap ROA BMT Nurus Sa’adah Di Pekalongan ]]>
<![CDATA[Soegiarto Soegiarto]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 2 No. 1 (2018): Owner Volume 2 Nomor 1, Februari 2018 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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<![CDATA[Performance assessment or performance of a company is measured as the basis for decision making. Financial Performance of a company to know well the bad state of a company. This study aims to determine the influence of accounting informaasi (Current Ratio, Debt to Equity Ratio and Non Performing Ratio) to Financial Performance (ROA). This research is taking Quarterly Financial Report data from 2009 until 2016 KJKS BMT Nurus Sa'adah Pekalongan Regency. Technical analysis used in this study is multiple linear regression that aims to obtain a comprehensive picture of the relationship between variables. While classical assumption test used in this research include autocorrelation test, normality test, multicolonierity test and heteroscedasticity test. The result of this research is that the variable of accounting information that is Current Ratio (CR) and Debt to Equity Ratio (DER) have positive and significant influence to Return On Asset (ROA), Non Performing Financing (NPF) has negative and significant influence to Return On Asset ROA)]]>
<![CDATA[Prosedur Pengelolaan Produk Deposito pada PT. BPRS Amanah Bangsa ]]>
<![CDATA[Calen Calen]]>;
<![CDATA[Christopher Agustian]]>;
<![CDATA[Asmawati Halilah Damanik]]>;
<![CDATA[Arwin Tannuary]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v3i1.76
<![CDATA[The Amanah Bangsa Islamic Bank Financing Bank exists and grows as a bank that is able to provide banking services based on sharia principles. As a community facility, BPRS Amanah Bangsa offers a time deposit product or often referred to as Time Deposit. Deposits at BPRS Amanah Bangsa are savings using a mudharabah contract, where the customer is called sahibul maal while the bank is the mudharib. Funds in deposits are guaranteed by the government through the Deposit Insurance Corporation (LPS) with certain conditions. Usually Deposit products have a storage period of 1, 3, 6, or 12 months according to the wishes of the customer. Deposits can also be renewed automatically when they are due until the owner withdraws the deposit. The mudharabah contract application in time deposits products at BPRS Amanah Bangsa is a contract whose management meets the mudharib (bank) responsibilities and the customer is obliged to follow the provisions given by the bank.]]>
<![CDATA[Analisis Kinerja Keuangan pada PT. Bank Perkreditan Rakyat (BPR) Kabupaten Simalungun ]]>
<![CDATA[Eka Pratiwi Septania Parapat]]>;
<![CDATA[Kisno Kisno]]>;
<![CDATA[Benjamin Albert Simamora]]>;
<![CDATA[Amelia Amelia]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v3i1.96
<![CDATA[ The purpose of this study was to determine the financial condition based on liquidity ratio, solvency ratio, and profitability ratios in the PT. Bank Perkreditan Rakyat (BP R)KABUPATEN SIMALUNGUN Siantar in the years 2013 – 2015. Field research method by approaching directly to the company that became the object of study. Book study library to research conducted by several scientific books and papers relating to discussion conducted. The total assets in 2013 were Rp. 20.405.837.239 and increased in 2014 to Rp. 21.845.491.637, and in 2015 also increased to at Rp. 24.383.506.204. In 2013 the number of sales of Rp.3.527.453.681 the company makes a profit of Rp. 386.631.825. In 2014 sales increased to as much Rp. 3.820.802.620 with profit Rp. 440.536.679 and also increased from the previous year. In 2015 the company sales increased much Rp. 4.127.157.198, and makes a profit of Rp. 504.013.708]]>
<![CDATA[Analisis Kinerja Keuangan pada Industri Tempe di Nagori Rambung Merah Kabupaten Simalungun ]]>
<![CDATA[Sumaizar Sumaizar]]>;
<![CDATA[Muhammad Rido]]>;
<![CDATA[Eko Deswin Miechaels Siringo-Ringo]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v3i1.109
<![CDATA[This study aims to determine the financial performance of the tempe industri in Nagori Rambung Merah. To measure financial performance, an analysis tool called financial ratio analysis can be used. In carrying out this analysis, it is necessary to calculate financial ratios that include certain aspects. Financial statement analysis will give the best results when used in a combination to show changes in financial condition or operating performance over a given period. The data analysis method used is descriptive analysis and the data is presented in the form of balance sheet financial statements and income statements. This data processing uses the Microsoft Excel software package followed by financial ratio analysis by looking at the comparison of financial ratios, namely the ratio of liquidity, solvability, and profitability. In this way, it will be obtained the results of the analysis of the correct financial performance for the tempe industri in Nagori Rambung Merah.]]>
<![CDATA[Akuntabilitas dan Pengelolaan Keuangan di Masjid: (Studi Kasus Masjid Al-Iqro’ Kota Pematangsiantar) ]]>
<![CDATA[Sumaizar Sumaizar]]>;
<![CDATA[Eko Deswin Miechaels Siringo-ringo]]>;
<![CDATA[R. Elfrida Panjaitan]]>;
<![CDATA[Septiany A Siallagan]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v3i1.113
<![CDATA[This research was conducted at Al-Iqra’ Mosque, Pematangsiantar. This study aims to find out hoe accounting and practice financial management carried out by the mosque management.This research was conducted using qualitative methods, collection of data conducted with interviews and information retrieval from the mosque cash report Al-Iqra’. The data source was obtained from the statement of chairmen, treasurer and jama’ah Al-Iqra’ Mosque who knows about practice accounting and financial management at the Al-Iqra’ Mosque. Based on results of data conducted by researchers, shows that the management the mosque has adopted accounting practices,although it still uses methods simple one. Financial management is recorded well, although still simple, but the method lasts well for years.]]>
<![CDATA[Analisis Potensi Penerimaan Pajak Daerah Dan Retribusi Daerah Kota Pematangsiantar ]]>
<![CDATA[Asmawati Asmawati]]>;
<![CDATA[Amran Saragih]]>;
<![CDATA[Nora Januarti Panjaitan]]>;
<![CDATA[Christina Kumala]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v3i2.145
<![CDATA[Local tax revenues and levies, especially in the city of Pematangsiantar, have not been fully implemented effectively and optimally because one of them is the regulations on tax collection and sanctions for violations that have not been fully enforced. As a developing area, the city of Pematangsiantar should manage sources of income that can be used in development to improve public services in a real and sustainable manner. The potential that exists in Pematangsiantar City must be managed optimally, seen from the number of restaurants and hotels in Pematangsiantar City, an indication that if the government is serious in handling taxes, the revenue that will become Pematangsiantar City's income will increase. However, it is estimated that the main problems in the study of tax potential are not insignificant, mainly related to administrative performance as well as taxpayer compliance. For this reason, a solution is needed how to make efforts to increase tax revenue]]>
