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Muhammad Khoiruddin Harahap
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Politeknik Ganesha Jl. Veteran Jl. Manunggal No.194 Labuhan Deli, Deli Serdang, Sumatera Utara Indonesia
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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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“Memajukan UMKM di Ternate: Eksplorasi Peran Inklusi Keuangan dalam Menggabungkan Literasi dan Teknologi Finansial Jeandry, Gregorius; Dara, Amin; Zainuddin, Zainuddin
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.v8i3.2185

Abstract

This study aims to examine the effect of Financial Literacy and Financial Technology on MSME Performance Improvement mediated by Financial Inclusion in Ternate City. This research uses a type of Quantitative Descriptive research and the nature of this research is explanatory research. The sample of this study is 100 MSMEs in Ternate City. The sampling technique uses purposive sampling method. The data analysis used is PLS (Partial Least Square) analysis with the help of Smart PLS. The results showed that financial literacy and financial technology affect the performance of MSMEs and financial inclusion is able to mediate the relationship between financial literacy, financial technology and MSME performance. 
Profil Kewirausahaan OPOP (One Pesantren One Product) dalam Meningkatkan Kesejahteraan Ekonomi Santri di Kabupaten Jombang, Jawa Timur Sucipto , Sucipto; Fatmasari , Rhini; Jaya, Fitra
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.v8i3.2186

Abstract

One Islamic Boarding School (Pesantren) One Product (OPOP) program aims to create independence for the people through students, the community and Islamic boarding schools, so that they are able to be independent economically, socially and also to encourage skills development, production technology, distribution, marketing through an innovative and strategic approach. As for the aim of this research is to determine the variables that influence the objectives of One Pesantren One Product (OPOP) program run by the Islamic Boarding School in improving the welfare of students through a quantitative approach. The sample in this study consisted of 40 respondents from three Islamic boarding schools. The research results show that santripreneurs, pesantrenpreneurs and sociopreneurs influence the objectives of One Islamic Boarding School One Product (OPOP) program. The results of surveys and interviews in the field show that the selection of Islamic boarding schools involved in the OPOP program was carried out through selection. The instillation of santripreneur values is formed through intense, routine and systematic education and training, while pesantrenpreneur is implemented through extracurricular and intracurricular activities.
PENGELOLAAN DANA DESA BEBAS FRAUD: PENDEKATAN EFEKTIF DI KECAMATAN TIDORE UTARA Jeandry, Gregorius; Dara, Amin; Zainuddin, Zainuddin
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.v8i2.2187

Abstract

Fraud occurs in several sectors, including the village sector, such as fraud in the management of village funds. Village funds that were initially to improve independent villages were not appropriately managed; the management of village funds is synonymous with abuse in management; this is evidenced by the statement "Village Fund Outlook 2018" issued by Indonesia Corruption Watch (ICW) in the village fund book published by the Ministry of Finance. As a result of ICW monitoring, in 2015–2017, cases of abuse in villages increased. In 2015, it reached 17 cases and increased to 41 cases in 2016. A more than twofold spike then occurred in 2017 with 96 cases. A total of 154 fraud cases, such as corruption and misuse of assets, were found. This study was conducted with the aim of examining the influence of village apparatus competence, internal control system, accountability, and morality on fraud prevention efforts in village fund management in North Tidore District, Tidore Islands City. The respondents used were 56 people consisting of village heads, village secretaries, heads of financial affairs, heads of planning affairs, staff of the head of planning affairs, heads of service sections, staff of the head of service sections, heads of government sections, staff of the head of government sections, technical implementers, heads of hamlets, heads of RWs and heads of RT. The data analysis technique used is multiple linear regression analysis. The results showed that the competence of village apparatus and internal control system has a positive and significant effect on fraud prevention. Conversely, morality and accountability have no impact on preventing fraud in village funds.
Determinasi Potensi Penghasil Pajak Daerah dan Retribusi Daerah dengan Pendekatan Overlay (Studi Kasus Pada Pemerintah Kabupaten Balangan) Rijjal, brilliant Adin; Dirgantari, Novi
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.v8i3.2188

Abstract

One of the regions in Indonesia that is facing the threat of a regional financial drought in the future is South Kalimantan Province. 50% of the region depends on income from coal mining which is estimated to only be available until 2030. The aim of this research is to determine the types of regional taxes and levies that have potential for regional original income. The data analysis method is overlay analysis through three stages, namely growth analysis, contribution analysis and classification analysis of types of regional taxes. The results of this research are (1) analysis of the growth of most types of regional taxes in Balangan Regency including unsuccessful criteria. (2) analysis of the contribution of most types of regional taxes in Balangan Regency to local revenue includes very poor criteria. (3) Overlay analysis of the classification of potential regional taxes for Balangan Regency for 2021-2022 shows that the type of tax included in the developing category is advertising. Conclusion There are no types of taxes included in the prime category, there are no potential taxes, only advertising tax is developing. Meanwhile, the types of taxes that fall into the underdeveloped category include hotel taxes, restaurant taxes, catering/catering services taxes and the like, taxes on massage parlors, reflexology, steam baths/spas, and fitness centers, street lighting taxes, parking taxes, taxes swallow's nest, ground water tax, tax on non-metallic minerals and other rocks, PBB P2 (Rural and Urban Land and Building Tax), and BPHTB-Transfer of Rights tax means that the ratio of growth and contribution to the average tax is small. The results of the overlay analysis calculation show that most types of regional taxes in Balangan Regency are identified as developing and underdeveloped
Pengaruh Karakteristik CEO terhadap Kinerja Perusahaan pada Perusahaan Sektor Transportasi dan Logistik di Indonesia Wijaya, Ferencia Maria; Safitri, Rika Henda; Yuniartie, Emylia
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.v8i3.2189

Abstract

This research aims to examine the influence of CEO characteristics on company performance. The study employs a quantitative paradigm by processing secondary data resource. The population consists of transportation and logistics sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sample size for this study is 70 companies, selected using purposive sampling and analyst by multiple linear regression analysis. Calculating performance based on Tobin’s Q, the results indicate that CEO Narcissism and CEO Education do not significantly affect Company Performance. CEO Gender has a positive impact on Company Performance, while CEO Tenure has a negative influence on Company Performance.
Pengaruh Financial Distress, Kompleksitas Operasi dan Auditor Switching Terhadap Audit Report Lag Dengan Ukuran Perusahaan Sebagai Pemoderasi Napisah, Napisah; Soeparyono, Regina Deia
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.v8i3.2191

Abstract

The aim of this research is to determine the influence of Financial Distress, Company Operational Complexity and Auditor Swithing on Audit Report Lag with Company Size as a moderating variable. The method used in this research is associative quantitative, using secondary data. The population of this research is food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2022 period, namely 72 companies. With the research sample method using purposive sampling with six sample criteria, the total sample used was 19 companies so that the observations amounted to 95 data. Data analysis in this research uses descriptive statistical analysis, panel data regression model estimation, classical assumption testing, hypothesis testing and Moderated Regression Analysis (MRA) using eviews 10. The results of this research are that Financial Distress has an effect on Audit Report Lag, the complexity of company operations has no effect. on the Audit Report Lag, Auditor Swithing cannot influence the Audit Report Lag. And for the moderating variable, company size can only strengthen the relationship between company operational complexity and Audit Report Lag, while company size weakens the relationship between Financial Distress and Audit Report Lag, and company size weakens the relationship between Auditor Swithing and Audit Report Lag
Pengaruh Persepsi Pelaku UMKM, Pemahaman Akuntansi, dan Pengenalan SAK ETAP Terhadap Penerapan SAK ETAP Pada UMKM Kesuma, Nilam; Hidayat, Muhammad; Abdullah; Siregar, Muhammad Ichsan
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.v8i3.2192

Abstract

Tujuan Utama - Menguji pengaruh persepsi Usaha Mikro Kecil dan Menengah (UMKM), pemahaman akuntansi, dan pengenalan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) terhadap penerapan SAK ETAP di lingkungan UMKM. Metode - Metode dalam penelitian ini adalah penelitian terapan dengan eksplanatori dengan tujuan untuk menguji hipotesis yang ada. Temuan - Hasil penelitian ini menunjukkan bahwa pelaku UMKM di Kota Palembang berpengaruh signifikan terhadap penerapan SAK ETAP yang berarti pelaku UMKM di Kota Palembang memahami akuntansi dan mengakui SAK ETAP untuk diterapkan di UMKM. Kemudian hasil uji validitas menunjukkan nilai 0,923 sedangkan data dapat dikatakan reliabel jika > 0,7. Sehingga dapat dikatakan bahwa data hasil uji validitas tersebut reliabel atau signifikan karena melebihi angka standar yaitu 0,7. Teori dan Implikasi Praktis - Teori Entitas dan Teori Perilaku Terencana. Dampak dari penelitian adalah dapat membantu para pelaku UMKM untuk menerapkan SAK ETAP pada UMKM yang didasari dengan pemahaman akuntansi dan mengenali SAK ETAP yang dapat diterapkan pada UMKM. Kebaruan - Kontribusi Potensial terhadap Kebijakan dan Praktik Akuntansi UMKM. Hasil penelitian ini dapat memberikan masukan yang berharga bagi regulator dan pihak-pihak terkait dalam menyusun kebijakan yang lebih efektif dalam mendukung penerapan SAK ETAP pada UMKM.
Factor Determinant Profitability and Financial Distress of Non-Financial Sector Companies in Indonesia Agustin, Happyta; Bertuah, 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.v8i3.2193

Abstract

This study aims to examine the determinants of financial distress of non-financial sector companies in Indonesia during the Covid 19 pandemic and test whether company profitability can mediate financial performance on the possibility of financial distress. The sampling technique was purposive sampling, namely non-financial sector companies that experienced negative operating profit during 2020 and 2021. The analysis technique used is panel data regression analysis. The results showed that sales growth has a positive impact on profitability and DER has a negative impact on profitability. While TATO has a positive effect on Financial Distress. This study also shows that profitability cannot mediate financial performance on financial distress. This study contributes to the testing of signalling theory, where information on sales growth and corporate capital structure affects the company's profitability. In addition the company's very limited ability to manage its assets during Covid 19 conditions affects the possibility of financial distress.
Pengembangan Green Tourism Dengan Penerapan Green Financing Berbasis Kearifan Lokal Di Wilayah Kabupaten Mandailing Natal Ar Rahmah, Rizka; Harahap, Ahmad Rizki; Hasibuan, Rahmat Putra Ahmad
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.v8i3.2194

Abstract

This research aims to examine the potential for sustainable tourism development by implementing the Green Tourism and Green Financing approaches based on local wisdom in the Mandailing Natal Regency area. The primary focus of this study is to formulate strategies and implementation models that can enhance the positive impact of tourism on the environment and the local community. The research employs a qualitative methodology with a case study approach. Data is collected through in-depth interviews, field observations, and analysis of relevant documents. Additionally, a local potential mapping and sustainability analysis approach is used to identify opportunities and challenges in developing green tourism in the Mandailing Natal Regency. The findings indicate significant potential for developing green tourism in this area by leveraging local wisdom. The implementation of Green Financing has proven to provide the necessary financial support for sustainable tourism projects. Moreover, the integration of local wisdom in tourism management can create harmonious interactions between tourists and the local community, enhancing the tourist experience and positively impacting local economic development. The results of this research offer practical guidance for local governments, tourism stakeholders, and financial institutions in building sustainable green tourism in the Mandailing Natal Regency.
Kepemimpinan Autentik dan Kualitas Pelaporan Keuangan: Peran Iklim Etis Sasongko, Sonnya Nurman; Kuang, Tan Ming
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.v8i3.2195

Abstract

Financial reports are a crucial factor that can influence economic decision-making. Accountants are responsible for producing high-quality financial reports that provide transparent, accountable, and reliable information. Although there have been numerous studies examining the factors that can affect the quality of financial reporting, research investigating the impact of leadership style and ethics on financial reporting quality is still limited. Therefore, this study aims to examine the influence of authentic leadership on the quality of financial reporting, moderated by the ethical climate. A survey questionnaire was used to collect primary data in a quantitative approach. The Authentic Leadership Questionnaire (ALQ) was employed to measure authentic leadership, while the ethical climate was measured using a questionnaire based on the research by Qualls & Puto (1989). The quality of financial reporting was measured using a questionnaire developed by Iqbal & Javed (2017). The sample for this study consists of management accountants, financial accountants, public accountants, and accountants in the public sector. Finally, the hypothesis testing in this study employed the Structural Equation Modelling-Partial Least Squares (SEM-PLS) analysis method. This research reveals a positive influence of authentic leadership and ethical climate on the formation of high-quality financial reports. The ethical climate strengthens the relationship between authentic leadership and financial reporting quality. To improve financial reporting quality, this study suggests the importance of authentic leadership in the selection, promotion, and development of leaders, as well as the creation of an ethical culture in organizations.

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