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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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Determinan Profitabilitas pada Bank Konvensional di Indonesia Sari, Sayu Made Ratna; Nurdiawansyah, Nurdiawansyah
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.v8i3.2232

Abstract

Increased economic growth in Indonesia is not always accompanied by increased profitability in the banking sector in Indonesia, this can be caused by various factors. This survey aims to provide the effect of non-performing financing, liquidity, and BOPO on profitability. The sample of this study is 204 data points from 72 conventional banks listed on the IDX and official banking websites during the period 2020 - 2022, through the purposive sampling method. Descriptive with a quantitative approach is the type of method used. Multiple linear regression analysis using the test tool, SPSS 18, is a technique that is applied in analysis. This study’s findings suggest that partially the LDR variable shows a positive as well as significant effect on profitability in conventional banks in Indonesia. Meanwhile, partially the NPL and BOPO variables shows a negative as well as significant effect for profitability in conventional banks in Indonesia. The effect of independent variables, according to the coefficient of determination of 82.8% can affect ROA, while the other 17.2% is influenced variables outside the research model.
Pengaruh Penerapan Remote Audit pada Kualitas Audit Internal Pasca Pandemi Covid-19 Setiyawan, Dany
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.v8i3.2234

Abstract

Despite the challenges encountered in the field, audit quality within the scope of internal audit remains a top priority. The study outlines the ways in how remote audits impact audit quality and the approaches implemented by internal auditors to enhance audit quality. Examining the effect of remote auditing on audit quality is appropriate given the COVID-19 pandemic. This combination of auditor competence and time budget pressure to moderate the effect of remote audits on internal audit quality are also addressed in this study. Survey data is used in this study to measure how far APIP in East Java Province began using remote auditing after the epidemic. SmartPLS is used in the analytical method combined with the Structural Equation Modeling (SEM) model such as reliability and convergent validity test, discriminant validity test and PLS path algorithm and bootstrapping test. The research questionnaire's are measured using a Likert scale (1-7). Remote audits have a positive effect on improving internal audit quality, according to the result of a survey conducted towards 76 out of 100 internal auditors. But auditor competence and time budget pressure does not significantly moderate such a relationship. The research's conclusions have significance for practitioners looking to improve audit quality in remote audits and may benefit users of financial reports to comprehend the level of audit quality in remote audits
Pengaruh Implementasi PP No. 55 Tahun 2022, Pemahaman Perpajakan Dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Atichasari, Anna Sofia; Ristiyana, Rida; Handayani, Sri
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.v8i3.2235

Abstract

This study aims to determine the effect of the implementation of PP No. 55 year 2022, understanding of taxation and modernization of the tax administration system for MSME taxpayer compliance with financial conditions as a moderatng variable. The type of research used in this research is quantitative research using primary data through questonnaires. The population of this study is MSME taxpayers who finance at BSI KCP Tangerang Cikupa. the sampling technique used purposive sampling, with a total sample of 450 respondents. Data analysis method using partial least square (PLS), using SmartPLS 3 software. Research results simultaneously implementation of PP No. 55 of 2022, understanding of taxation and modernization of the taz administration system for MSME taxpayer compliance. The results of the partial implementation of PP No. 55 of 2022 has no effect on MSME taxpayer compliance, while understanding of taxation, modernization of tax administration and financial conditions has a positive and significant effect on MSME taxpayer compliance. The tst results with the moderating variable show that financial conditions do not strengthen the effect of implementation PP No. 55 of 2022, understanding of taxation and modernization of the tax administration system for MSME taxpayer compliance.
Minat Berwirausaha Pada Gen-Z di Era Digital Rahmadiane, Ghea Dwi; Harjanti, Ririh Sri
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.v8i3.2238

Abstract

The current interest in entrepreneurship was a solution to the problem of the large number of human resources that cannot yet be fully absorbed by existing employment opportunities. This is a challenge in itself, especially for universities, to ascertain what factors can influence existing programs so that they can be strengthened. Moreover, students currently fall into the Generation Z category, which has the characteristics of being more careful and with a long-term perspective. The objectives of this research include finding out the role of entrepreneurial literacy, income expectations, and digital literacy. The population in this study are active students in Indonesia, seen in the Higher Education Data Base (PDDikti) statistical data of 6,028,003 students. Meanwhile, the sample size in this study was calculated using the Slovin Formula at an error rate of 5%, obtained at 400 students. The sampling technique used is Simple Random Sampling. The data in this research uses quantitative data sourced from primary data in the form of tabulated results from questionnaires distributed. The analytical method in this research used multiple regression analysis. The results of the calculation of variable X1 obtained tcount of 4.408 > t table and a significant value of 0.000 < 0.05, variable significant value of 0.004 <0.05. This shows that the influence of entrepreneurial literacy, income expectations, digital literacy on entrepreneurial interest.
Pengaruh Financial Literacy dan Modal Investasi terhadap Trading Activity Investor Pemula di Bursa Efek Indonesia Frima, Rini; Husni, Tafdil; Hamidi, Masyhuri; Adrianto, Fajri
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.v8i3.2240

Abstract

This empirical study aims to test and analyze the influence of financial literacy and investment capital on the trading activity of beginner investors on the Indonesia Stock Exchange (BEI). This research was conducted on Politeknik Negeri Padang Accounting Department students who have had a Rekening Dana Nasabah (RDN) on the IDX for less than 1 (one) year. The research sample is students who have taken courses in financial management and capital markets. The trading activity observed is the frequency of share buying and selling transactions on the IDX from April 1 to June 30, 2022. Investment capital is the amount of rupiah deposited to RDN at the start of the transaction. 54 respondents participated in this research and the data was processed. The data obtained were processed and analyzed using descriptive statistical and multiple linear regression using SPSS 26. The results of the study showed that partially, investment capital had a positive effect on trading activity, while financial literacy did not affect trading activity. However, the investment capital and financial literacy variables influence the trading activity of beginner investors on the IDX in 2022.
Analisis Penerapan Strategi Bisnis untuk Mencapai Resiliensi Keuangan: Studi Kasus di Klinik Utama XYZ Wibisono, Farina Januaristy; Lisdiono, Purwatiningsih
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.v8i3.2244

Abstract

Sejak munculnya COVID-19 pada Desember 2019, lanskap ekonomi, bisnis, dan sosial secara global mengalami perubahan. Kebijakan restriksi pergerakan dan transisi ke status endemi mendorong perusahaan untuk meningkatkan resiliensinya dengan membangun profil resiliensi, meningkatkan kemampuan untuk memprediksi, memodifikasi, penataan ulang, dan memperoleh daya saing baru pasca-krisis. Penelitian ini bersifat kualitatif deskriptif, dengan pendekatan studi kasus di Klinik Utama XYZ di Jakarta, yang didirikan pada tahun 2017. Penelitian ini bertujuan untuk mengevaluasi penyebab ketidakefektivan strategi yang menyebabkan penurunan kinerja pasca-pandemi dan memberikan rekomendasi strategi yang dapat diterapkan agar Klinik Utama XYZ dapat mencapai resiliensi keuangan di tengah persaingan industri pelayanan kesehatan yang ketat. Analisis SWOT digunakan sebagai alat diagnostik untuk menentukan efektivitas strategi dalam mengatasi ancaman dan memanfaatkan peluang pasar. Peneliti melakukan wawancara dengan enam narasumber Klinik dan analisis dokumen untuk mengevaluasi implementasi strategi bisnis selama periode 2019-2023. Hasil penelitian menunjukkan bahwa proses formulasi strategi yang belum terencana dengan baik menjadi penyebab strategi bisnis klinik belum efektif. Faktor seperti pendekatan top-down, kurangnya analisis faktor internal dan eksternal yang mendalam, belum adanya penetapan rencana aksi dalam implementasi strategi, struktur organisasi yang belum mendukung, dan kurangnya dukungan dari tenaga medis menjadi hambatan dalam penerapan strategi bisnis pasca-pandemi. Solusi strategis yang diusulkan yaitu prioritas strategi dalam mengatasi ancaman dan kelemahan melalui evaluasi kinerja, manajemen risiko, pemasaran digital, peningkatan brand awareness, kolaborasi internal dan eksternal, serta peningkatan kapabilitas kepemimpinan manajemen. Strategi ini diharapkan dapat meningkatkan resiliensi keuangan Klinik XYZ secara berkelanjutan. Hasil penelitian ini diharapkan dapat memberikan masukan bagi klinik XYZ dan klinik kesehatan lainnya khususnya pada skala UMKM untuk dapat meningkatkan kinerja melalui pemahaman atas konsep manajemen strategis (formulasi-implementasi-evaluasi strategi), analisis SWOT sebagai salah satu alat diagnostik dalam perumusan strategi, serta faktor-faktor yang diperlukan untuk meningkatkan resiliensi keuangan agar dapat meningkatkan daya saing seiring dengan perkembangan industri kesehatan.
Income of Kijang City Village: Impact of Working Capital, Technology, Experience, and Selling Price Alamsyahbana, Muhammad Isa; Azura, Wenni Rahma; Chartady, Rachmad; Utami, Ranti
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.v8i3.2247

Abstract

The purpose of this research is to determine the influence of working capital, technology, experience, and selling prices on the income of fishermen in the Kijang Kota Village. This study utilizes both primary and secondary data. The research method employed is a quantitative descriptive method. The primary data consists of questionnaires, while secondary data includes records and data from the Central Statistics Agency (BPS). Data collection techniques include questionnaires, documentation, and literature review, with 77 respondents answering a questionnaire containing 53 statements. The data analysis technique involves testing data validity and reliability, classical assumption tests, multiple linear regression tests, and hypothesis testing. The multiple linear regression formula obtained from this research is Y = (0.585) + 0.303X1 + 0.392X2 – 0.144X3 + 0.304X4 + e. The t-test results show calculated t-values of 2.287 for working capital, 5.067 for technology, -1.348 for experience, and 3.244 for selling prices, while the tabulated t-value is 1.993. The F-test results indicate a calculated F-value of 85.191 and a tabulated F-value of 2.73. The coefficient of determination is 0.816, as seen from the Adjusted R Square value. Based on the data analysis results, it can be concluded that working capital, technology, experience, and selling prices, both individually and simultaneously, have an impact on the income of fishermen in the Kijang Kota Village. The influence of these four variables results in an 81.6% increase in the income of fishermen in the Kijang Kota Village, with the remaining percentage being influenced by variables not included in this study.
Pengaruh Good Corporate Governance Terhadap Optimalisasi Aset Perusahaan Perbankan di BEI Tahun 2017-2022 Andini, Yulia Andini; Nurdiawansyah; Afrizal Nilwan
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.v8i3.2248

Abstract

Analysis of the impact of Good Corporate Governance represented by institutional ownership, management ownership, board of directors, board of commissioners, and audit committee, on the optimization of bank assets through the measurement of Return on Asset (ROA) is the purpose of this research. Banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2017-2022 are the population of this study. Multiple linear analysis with purposive sampling as the sample size determination method is the method applied in this research. Based on the conclusion of this research, asset optimization of banking companies listed on the IDX between 2017 and 2022 is significantly influenced by the structure of the board of directors, the membership of the board of commissioners, and the quality of the audit committee. Meanwhile, from 2017 to 2022, asset optimization of banking companies listed on the IDX is not significantly influenced by either institutional or managerial ownership.
Efektifitas Penggunaan Analisis Stochastic Oscillator Dan Moving Average Convergence-Divergence Pada Perdagangan Saham-Saham Perbankan di Bursa Efek Indonesia Siahaan, Debora; Muda, Iskandar; Irawati, Nisrul
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.v8i3.2250

Abstract

The objective of the research is to find out how effective stochastic oscillator and moving average convergence-divergence (MACD) technical analysis is in yielding capital gain and abnormal return, viewed from descriptive analysis, analysis of effects, and disparity test analysis by using some theories and previous research results. This research uses daily stock closing price data from the issuers in banking su-sector of the research period of 2015-2019. The research employs descriptive analytic approach, regression analysis and disparity test, supported by IBM SPSS version 25 software. The result of the descriptive analysis shows that buy and sell stochastic oscillator and MACD signals are effective in yielding capital gain. The result of regression analysis shows that gain signal yielded by indicator of Stochastic Oscillator and MACD has significant effects on capital gain in which the probability value (Asymp. Sig) of Stochastic Oscillator on capital gain is 0.000, and the probability value (Asymp.Sig) of MACD on capital gain is 0.000. The result of the disparity test analysis shows that there is no difference in abnormal return in the pre and post appearance of gain signal in Stochastic Oscillator and in MACD
Executive Character and Tax Avoidance With Moderated Covid-19 Pandemic Khoirunisa, Ulil Elma; Tjaraka, Heru
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.v8i3.2252

Abstract

This study seeks to prove the influence of Executive Character on Tax Avoidance moderating with the effect of the COVID-19 pandemic. The population in this study is a Manufacturing Company on the Indonesia Stock Exchange from 2017 – 2022. The method used is the Moderating Regression Analysis with a total of 355 observations. This study shows that Executive Character has positive effects on Tax Avoidance, but the COVID-19 pandemic did not moderate the influence of Executive Character and Tax Avoidance. This study considers of COVID-19 pandemic as a factor that moderates the influence of Executive Character and Tax Avoidance

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