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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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Accounting Conservatism: Firm Size and Financial Distress Permatasari, Maulina Dyah; Widiastuti; Yahya, Adibah; Rahmadaini, Ade
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.v8i3.2254

Abstract

This study aims to investigate the effect of firm size and financial distress on accounting conservatism. Accounting conservatism is an approach in which earnings are recorded more conservatively or cautiously, with a tendency to recognise losses sooner than recognise gains. These factors can influence the practice of accounting conservatism in various ways. This study uses financial data from various companies in diverse industries and uses statistical methods to analyse the relationship between company size (both large and small) and level of financial distress with accounting conservatism practices. The results of this study are expected to provide a deeper understanding of the factors that influence accounting conservatism and how accounting practices may change in different situations of company size and financial distress. The type of research in this study is descriptive quantitative with descriptive statistical data analysis and classical assumption testing, hypothesis testing and coefficient of determination test. The results showed that partially and simultaneously company size and financial distress had no effect on accounting conservatism.
Pengaruh Pembelajaran Akuntansi, Literasi Keuangan dan Kontrol Diri terhadap Perilaku Keuangan Mahasiswa Akuntansi Yatiningsih, Ana; boedi, Soelistijono; Ruwanti, Gemi; Kadir, Abdul
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.v8i3.2258

Abstract

Financial behavior is the actions a person takes in processing, managing and using financial from existing sources. Individuals who have financial behavior tend to have an effective attitude in using the finances they obtain. Someone who is good at financial management, the process of managing financial expenses and income as well as using financial resources from existing resources. Therefore this research aims to determine the influence of accounting learning, financial literacy and self-control on the financial behavior of individual students majoring in accounting at universities in Banjarmasin. The population in this study were students majoring in accounting from several universities in the city of Banjarmasin, especially STIE Indonesia Banjarmasin, STIE Nasional, STIE Pancasetia and Lambung Mangkurat university. The sampling technique in this research used purposive sampling. The number of samples obtained was 100 respondents. The data collection technique used was a questionnaire. This research uses mulitiple linear regression analiysis. The results of the research show that the variabels of accounting learning and financial literacy have a positive and significant effect on the individual financial behavior of students majoring in accounting at universities in Banjarmasin, while self-control has no effect on individual financial behavior of students majoring in accounting at a university in Banjarmasin.
Refleksi Filosofis atas Kajian Teori dan Praktik Akuntansi Syariah: indonesia Sunarno, Reyhan Dzikriansyah
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.v8i3.2259

Abstract

This study examines philosophical reflections on Sharia accounting theory and practice through the lenses of ontology, epistemology and axiology. Sharia accounting, rooted in Islamic principles, emphasizes accountability, fairness, and honesty as fundamental principles. Ontologically, Sharia accounting is conceptualized within the framework of Islamic law and muamalat (transactions), ensuring compliance with Sharia principles in financial reporting. Epistemologically, Sharia accounting involves the acquisition of knowledge through Islamic jurisprudence (fiqh) and empirical observation, ensuring accuracy and compliance with Sharia values. Axiologically, Sharia accounting aims to achieve economic fairness, justice and ethical integrity, aligning financial practices with moral principles originating from Islamic teachings. This study contributes to a deeper understanding of how Sharia accounting integrates Islamic values into its theoretical framework and operational practices, ensuring alignment with worldly and spiritual goals
Analisis Dampak Implementasi PSAK 73 Bagi Lessee dan Lessor Gamalasari, Dinny; Wardhani, Nurhastuty 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.v8i3.2262

Abstract

This research aims to analyze the impact of implementing PSAK 73 for lessee and lessors in companies in Indonesia. This research focus on the impact of implementing PSAK 73 in terms of financial performance and tax aspects in the mining sector (lessee) and the property & real estate sector (lessor). This research uses a qualitative approach with content analysis. The research data comprises audited financial reports obtained from the Indonesian Stock Exchange for the years 2018 to 2022. The results of this this study shows that there are differences in recording from the lessee side by recording the right of use assets and lease liabilities for the leased assets while the lessor side still continues the accounting standards that have been applied before. The application of PSAK 73 in the mining sector and the property and real estate sector does not have a significant impact on the company's financial statements. The company's financial performance and recording differences between accounting and tax are influenced by other factors. In addition, the results of this study indicate that companies need to mitigate the risks associated with changes in applicable accounting standards. This research provides a better understanding of how companies challenges of implementing this new standard and show it affects stakeholders, such as investors, financial analysts, and regulators. It is hoped that the results of this research will provide insight into the context of changes in accounting standards in Indonesia and provide a basis for further discussion about more transparent and relevant financial reporting.
E-commerce, Financial Technology, Media Sosial dan Pengaruhnya terhadap Pendapatan UMKM Kota Tasikmalaya Desiana, Desiana; Bintari, Vivi Indah; Nanda, Ulfa Luthfia
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.v8i3.2264

Abstract

MSMEs are the pillars of the national economy, MSMEs are also economic drivers as well as absorbing quite a lot of labor, however the pandemic attack had quite a bad impact on MSMEs, MSMEs need to work hard to be able to recover from the downturn of the pandemic, and now MSMEs can start developing their businesses again by take advantage of many opportunities, especially in business digitalization. This research shows the influence of e-commerce, financial technology, and social media on MSME income in Tasikmalaya city. The population in this study is 123.010 MSMEs in Tasikmalaya City, from this population, 100 samples were obtained used probability sampling with simple random sampling technique. The data analysis technique in this research used multiple linier regression analysis. The results of this research show that the e-commerce partially influences the income of MSMEs in Tasikmalaya City, while the financial technology and social media partially have no influence on MSME income in Tasikmalaya city, and simultaneously e-commerce, financial technology and social media influence MSME income in Tasikmalaya City.
Implementasi Tata Kelola dan Tanggung Jawab Sosial dalam Menunjang Kinerja Keuangan Saham Syariah Indonesia Haryati, Tantina; Wilasittha, Acynthia Ayu; Putri, Sofie Yunida
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.v8i3.2272

Abstract

The objective of this study is to examine the correlation between Islamic Corporate Governance (ICG) and Islamic Corporate Social Responsibility (ICSR) and the financial performance of companies that are listed on the Indonesian Sharia Stock Index (ISSI). The research data were collected from the annual financial reports of 250 companies that satisfied the requirement of being listed in the ISSI for five consecutive years and filing annual reports during that same period. An assessment was carried out on the financial statements to determine the utilization of eight ICG  and six ICSR indicators and to gauge economic performance by calculating Return on Assets (RoA) and Return on Equity (RoE). The results suggest that the adoption of ICG positively affects organizations' financial performance, whereas the adoption of ICSR does not substantially impact. These findings indicate that these companies' adoption of ICG and ICSR is limited despite their inclusion in the ISSI. These companies have not utilized many ICG  and ICSR  indicators. This study offers significant insights demonstrating that augmenting the use of ICG can improve firms' financial performance. However, there is a need to enhance awareness and implementation of ICSR. Furthermore, it emphasizes the significance of corporations prioritizing ICG  and ICSR  features as integral components of their comprehensive approach to enhancing their financial performance and social responsibility.
Determinan Kualitas Audit dimoderasi oleh Komite Audit Helmi, Syarif M; Heniwati, Elok; Kurniadi, Ahmad; Faisal , 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.v8i3.2273

Abstract

This study aims to analyze the factors that influence audit quality variables, especially audit tenure and the reputation of the Public Accounting Firm. In addition, this study examines whether the audit committee can strengthen or weaken the improvement of audit quality in the company. This study uses quantitative methods, and the data source is secondary data. The population of this study consists of 30 IDX companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2021. The population and sample in this study are IDX 30 companies listed on the IDX in the 2016-2021 period. The sample was selected using the purposive sampling method. There are 16 companies listed on the Indonesia Stock Exchange in IDX, 30 companies during 2016-2021 that match the researcher's criteria. The analytical methods used in this study include descriptive statistical analysis, logistic regression analysis, and moderation hypothesis testing using moderated regression analysis. This study found that audit tenure has no impact on audit quality. However, KAP size was found to affect audit quality significantly. The Audit Committee is unable to moderate the effect of Audit Tenure on Audit Quality; The Audit Committee is unable to moderate the effect of KAP size on audit quality.
Pengaruh Struktur Kepemilikan dan Kebijakan Dividen terhadap Tunneling : concentration ownership, dividend policy, ownership structure, managerial, tunneling Rahmawati, Wahidah; Rohman, Abdul
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.v8i3.2275

Abstract

Concentrated ownership structure of a company leads to the ability majority shareholders to control the company which can be used to take opportunistic actions. This study to examine the effect of ownership strucuture proxied by managerial ownership, institusional ownership, foreign ownership, public ownership and another variables, dividend policy as well as listed on the Indonesia Stock Exchange in 2020-2022. Tunneling is the transfer of resources out of the company for the interests of controlling shareholders. this type of research is classified as quantitative and uses secondary data from www.idx.co.id. The number of samples is generated by purposive sampling. Sampling of 36 companies according to the criteris multiplied by 3 years of company period making. Logistic regression is the hypothesis test used in this study. The result of this study indicate that managerial ownership has a positive effect on tunneling, while institusional ownership, foreign ownership, public ownership, and dividend policy don not affcet tunneling.
Pengaruh Karakteristik Chief Executive Officer Terhadap Nilai Perusahaan di Indonesia Hidayat, Muhammad; Siregar, Muhammad Ichsan; Aspahani; Erman, Ery
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.v8i3.2276

Abstract

The aim of this research is to see the influence of CEO characteristics on company value. The population of this study is 825 companies listed on the Indonesian Stock Exchange in 2022. The sampling technique used was purposive sampling. 578 companies were sampled in this study. Documentation techniques are used in data collection, the data is obtained via the www.idx.co.id page. The data analysis technique used is multiple linear regression. The research results show that gender, age and tenure have a significant effect on company value, while education and nationality do not have a significant effect. These results indicate that the role of female CEOs has a more positive influence in generating positive value for the company. Where investors feel confident that female CEOs will pay more attention to the results they achieve. These results also indicate that CEOs who have been in a leadership position in a company for a long time will be more careful in making decisions, where the longer a CEO has been in a company, the more the decisions taken will increase the value of the company in the eyes of investors and stakeholders. These result indicate that the age of a CEO has a significant negative effect on company value, where the older a CEO is, the more the company value decreases
Laporan Keberlanjutan di Indonesia dan Pengungkapannya di Lingkungan Perusahaan: A Systematic Literature Review Yani, Desi Fitri; Aryani, Y Anni; Sumarta, Nurmadi Harsa
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.v8i3.2280

Abstract

Penelitian ini bertujuan untuk mereviu penelitian mengenai pengungkapan laporan keberlanjutan di Indonesia. Penulis meneliti 69 artikel yang diperoleh dari jurnal terindeks Sinta 1 dan Sinta 2. Metode pengumpulan artikel menggunakan pendekatan pemetaan (charting the field). Metode kuantitatif mendominasi penelitian sebesar 93%, metode kualitatif 3%, metode survei 1%, dan metode literature review 3%. Penulis menemukan bahwa faktor keuangan mendominasi penelitian tentang laporan keberlanjutan di Indonesia sebesar 51%, seperti profitabilitas, likuiditas, dan leverage. Sedangkan faktor non-keuangan seperti board of commissioner, board of director, dan audit committee (49%). Temuan penelitian ini tidak hanya menggambarkan keterbaharuan penelitian, namun juga agenda penelitian selanjutnya tentang pengungkapan laporan keberlanjutan.. This study aims to provide a systematic review of research on sustainability report disclosures in Indonesia. The authors examined 69 articles obtained from Indonesian Journals indexed by Science and Technology Index (SINTA). The article collection method uses a mapping approach (charting the field). This study found quantitative method dominates research by 93%, the qualitative method by 3%, the survey method by 1%, and the literature review method by 3%. This study found that financial factors dominated research on sustainability reports in Indonesia by 51% such as profitability, liquidity, and leverage. While non-financial factors such as board of commissioners, board of directors, and audit committee (49%). The findings of this research illustrate not only the novelty of the research but also the future research agenda on sustainability report disclosures.

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