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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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Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi di BEI Tamba, Anggin Nurcahaya; Nadia Laras Br. Hutagalung
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.v8i3.2217

Abstract

The purpose of this study is to investigate and demonstrate how the non-cyclical consumer sector  companies listed on the Indonesia stock exchange in 2021–2022 are affected in terms of profit growth by the current ratio, debt to equity ratio, total assets turnover, net profit margin, and return on assets. Additionally, investigate and assess how Company Size affects the relationship between Profit Growth and Current Ratio, Debt to Equity Ratio, Total Asset Turnover, Net Profit Margin, and Return on Assets in Indonesian Non-Cyclic Consumer Sector Businesses. Exchange of Stocks during 2021–2022. The population of this study comprises 113 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2021–2022 period, out of a sample of 95 companies. If a year of observation is added, there are 190 specimens total. Purposive sampling was the method of sampling that was employed in this study. Model feasibility tests, internal model tests, and external model tests are the analyses that are employed. According to the study's findings, profit growth is unaffected by the current ratio, debt to equity ratio, net profit margin, and return on assets. Profit growth is influenced by the quantity of raw materials used. Furthermore, a company's size has no bearing on the debt to equity ratio, return on assets with profit growth, net profit margin, total asset turnover, or current ratio.
Pengaruh Infrastruktur dan Ukuran Pemerintah Daerah Terhadap Kemandirian Daerah Kabupaten/Kota di Provinsi Maluku Sabono, Bella Gita; Firmansyah, Amrie
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.v8i3.2219

Abstract

Penelitian ini bertujuan untuk melihat pengaruh infrastruktur sektor pariwisata dan kebudayaan, infrastruktur perumahan dan fasilitas umum dan ukuran pemerintah terhadap kemandirian daerah pada tahun 2017 hingga 2022. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder berupa data panel yang diperoleh dari Badan Pusat Statistik Provinsi Maluku, Badan Pemeriksaan Keuangan Provinsi Maluku dan laporan APBD yang dipublikasikan di situs resmi Direktorat Jenderal Perimbangan Keuangan. Data yang diperoleh diolah dengan menggunakan Eviews 12. Hasil penelitian menunjukkan bahwa secara parsial infrastruktur sektor pariwisata dan budaya terhadap kemandirian daerah mempunyai pengaruh negatif, begitu juga dengan ukuran pemerintah daerah terhadap kemandirian daerah mempunyai pengaruh negatif. Sedangkan infrastruktur sektor perumahan dan fasilitas umum memiliki pengaruh positif terhadap kemandirian daerah.
Analisis Pengaruh Return On Equity, Debt To Total Asset Ratio, Debt To Equity Ratio, Earning Per Share Dan Price Earning Ratio Pada Harga Saham Semilir, Khansa Pandan; Mustikasari, Elia
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.v8i3.2221

Abstract

One of the analytical techniques that investors can apply to understand a company's financial condition is fundamental analysis using financial ratios in financial statements. The results of investors' analysis of the company's financial condition will determine investors' interest in investing as reflected in the company's stock price. The COVID-19 pandemic in Indonesia had a significant impact on the operations of manufacturing companies. In this regard, this study aims to examine the effect of ROE, DAR, DER, EPS, and PER on the stock prices of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. This study used a sample of 286 companies, which were analyzed using multiple linear regression with the help of SPSS version 20 software. Based on the results of this study, it was determined that ROE had a positive effect on stock prices, DAR had a negative effect on stock prices, and EPS had a positive effect on stock prices. Meanwhile, two other financial ratios, namely DER and PER, have no effect on stock prices
Evaluasi Penyelesaian Temuan Pemeriksaan yang Tidak Dapat Ditindaklanjuti (TPTD) Hasil Pemeriksaan Inspektorat Jenderal Sari, Wulan; S, 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.v8i3.2223

Abstract

This study aims to evaluate the implementation of the TPTD settlement process from the Inspectorate General examination results compared to the applicable TPTD guidelines. The study was conducted at the Inspectorate General of the Ministry of Health. This research uses a case study research strategy with a qualitative descriptive data analysis method. The data sources used were obtained from interviews and documentation. The results showed that the implementation of the settlement has followed the applicable TPTD guidelines but it is necessary to update the follow-up guidelines and make technical follow-up instructions for the results of supervision or TPTD special guidelines that explain the operational definition of TPTD criteria regarding benchmarks and document limits from authorized agencies that must be met as TPTD requirements, work steps regarding the TPTD proposal mechanism from the work unit, discussion and determination of TPTD by the Inspectorate General, as well as the format of submitting TPTD proposals along with supporting data that must be completed. Recommendations of audit results that become TPTD due to improper provision of recommendations The Inspectorate General can carry out the development of APIP competence of the Inspectorate General on an ongoing basis. The findings decided by TPTD but seen from the follow-up carried out are not timely or protracted, it is necessary to monitor the follow-up carried out by the Inspectorate General every month and be actively involved in maintaining the time commitment. Keywords: Findings, follow-up Inspectorate General, TPTD, recommendations
Motivasai Keputusan Implementasi PSAK 73 Pada PT X Shauki, Elvia R.; Mustofa, Najib
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.v8i3.2224

Abstract

This research aims to evaluating policy making for implementing PSAK 73 in companies in Indonesia, based on PT X which is there will still be problems that arise until 2022. The implementation of PSAK 73, which began in 2020, forced companies in Indonesia to adjust their lease contracts and calculations related to their leases. The significant change from PSAK 30 to PSAK 73 has caused a lot of confusion and errors in its application at PT X especially at its branch offices. A qualitative case study method approach with multiple embedded unit analysis using documentation, observation and semi-structured interview data. This research uses content analysis, thematic analysis, and constant comparison using NVivo 12 Plus software. Institutional logics is relevant in explaining the relationship between individual behavior and institutions that can influence an action. The results of the study show that symbolic carriers (PSAK 73) affect material carriers (actor, routines, artifacts, and procedures) thereby triggering the coupling practice in preparation of SOPs referring to PSAK 73 and the decoupling practice occurred when there are problems that are not stated in the regulations so the company makes adjustments. There are multiple logics including the logic of actors, routines, artifacts and procedures. The competing logics are logic of procedures and actors in adjustment of lease management conditions. Procedure logics is the dominant logic that is the reference of lease management. PT X need to design more appropriate policies taking into account company behavior
Peran Inflasi Dalam Memoderasi Makro Ekonomi Terhadap Indeks Harga Saham Gabungan (IHSG) Liman, Shanny; Gisela, Stefany; Delvin, Delvin
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.v8i3.2225

Abstract

Investors can use the Composite Stock Price Index (IHSG) to see how a country's economy is trending and decide when they will buy and sell shares. However, movements in the Composite Stock Price Index (IHSG) are not only influenced by the macroeconomic situation in the country, but also by the world economy. This research seeks to quantify the influence/impact of the Exchange Rate, Interest (BI Rate), GDP, World Gold Prices and World Oil Prices on the Composite Stock Price Index (IHSG) on the Indonesian Stock Exchange with Inflation as a moderating variable for the period 2020 - 2022. In this research, the research used is quantitative descriptive research. By using documentation techniques and library methods, secondary data was collected for data collection for this research. The research population consisted of 36 data using a sampling method, namely saturated sampling. The data in this study was tested using a program known as SmartPLS 3.2.9. The data analysis technique is using the Partial Least Squares structural equation which is carried out using two-stage modeling and testing procedures. The results of this research explain that the exchange rate, interest (BI Rate), world gold prices and world oil prices do not have a significant impact on the Composite Stock Price Index (IHSG). Meanwhile, GDP has a positive and significant impact on the IHSG. Inflation does not have the capability to moderate the relationship between exchange rates, interest (BI rate), GDP, world gold prices and world oil prices on the Composite Stock Price Index (IHSG)
Peran Ukuran Perusahaan Dalam Memoderasi Rasio Keuangan Terhadap Cash Holding Cang, Jexine Thalia; Pinny, Pinny; Chaterine Vania
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.v8i3.2226

Abstract

A corporation is a legal entity established to conduct economic activities aimed at generating profits or achieving a specific goal. However, due to the increasing competition and dynamism of the economy, companies are indirectly required to have accurate financial management. The objective is to determine the ideal cash supply for a business. This study aims to analyze the impact of capital expenditure, leverage, liquidity, net working capital, and profitability on the cash holding variable, with the company size as a moderator in manufacturing companies listed on the Indonesian Stock Exchange for 2021-2022. The study will employ quantitative descriptive research and use library and documentation research methods as data collection techniques. The source of data used is the financial statements of manufacturing companies listed on the Indonesian Stock Exchange for 2021-2022, which are secondary data. This study will use purposive sampling based on specific criteria to obtain 424 samples over a two-year observation period. SmartPLS software version 3.2.9 will be used to conduct the research by utilizing Partial Least Square - Structural Equation Modeling with a two-stage test approach to analyze the research data. The research will be analyzed using the outer model test and the inner model test using formative components. The findings of this study interpret that capital expenditure, leverage, and liquidity do not have a significant influence on cash holding.
Pengaruh Self-Enhancement, Conservation Atas Budaya Pajak Pribadi Dengan Di Moderasi Tingkat Penghasilan Septian, Irfan; Indrati, Menik
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.v8i3.2227

Abstract

This research investigates the influence of Self-Enhancement and Conservation on personal tax culture, by considering income level as a moderating factor. Involving employees at the Ministry of Law and Human Rights in West Java as research subjects, this research aims to understand how the encouragement to increase a positive view of oneself Self-Enhancement and conservation values (Conservation) contributes to the formation of attitudes and behaviour regarding tax obligations. The respondents in this research were 230 employees at the Ministry of Law and Human Rights in West Java. Data analysis uses Structural Equation Model (SEM). The research results show that Self-Enhancement and Conservation have a positive influence on personal tax culture. Furthermore, income level was identified as a significant moderator, able to strengthen the relationship between these factors and personal tax culture. Managerial implications involve developing strategies that combine Self-Enhancement and Conservation in training and tax policy, with tailored adjustments to individual financial conditions, to build a sustainable tax culture in the organization.
Digitalisasi Mempengaruhi Kinerja Perusahaan: Peran dari Bisnis Model Inovasi (Evidence from Indonesia) Karmilah, Karmilah; Hasnawati, Hasnawati; Wardhani, Nurhastuti Kesumo
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.v8i3.2229

Abstract

Advances in digitalization provide various opportunities to innovate and create value. It is hoped that this research can be a reference for academics and practitioners that companies need to prioritize investment in digital assets and technology that are integrated in innovative business processes so that they can create value and improve company performance. This research aims to determine the influence of digital operations capabilities and digital integration capabilities through the role of business model innovation in improving company performance. This research method uses purposive sampling on industrial companies in 2020-2022 with 120 data with a panel data regression model. The research results show that digital operational capabilities, digital integration capabilities and efficient business model innovation are not able to mediate digital operational capabilities and company performance. However, the efficiency of the innovation business model is able to mediate the relationship between digital integration capabilities and company performance
Pengaruh Volatilitas Penjualan, Ukuran Perusahaan dan Arus Kas Operasional Terhadap Persistensi Laba Putri, Ni Putu Cristina Ananda; Nilwan, Afrizal
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.v8i3.2231

Abstract

Earnings persistence has a crucial role in reflecting the quality that refers to the earnings of a related company. This has a probability in the future while avoiding a number of risks related to liquidation. This study has a specific purpose in conducting tests on sales volatility, which is then related to company size as well as operating cash flow, which has an influence on earnings persistence, specifically referring to companies in the property and real estate sectors during the 2020–2022 period. The sample of this research includes 177 data points originating from 67 companies in the sector that are officially listed on the IDX. This research method involves a descriptive method involving a quantitative-based approach. The technique is to use purposive sampling. Then, data analysis is realized by multiple linear regression analysis methods utilizing software, namely SPSS for version 2018. The findings of this research explain the partial effect that leads to operational cash flow, which has a negative and significant effect on earnings persistence in companies engaged in the realm of property and real est ate. As for the sales volatility variable and company size, they do not have a significant influence on earnings persistence in the company.

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