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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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Persepsi Manfaat dan Persepsi Resiko Terhadap Penggunaan Digital Payment dengan Trust Sebagai Variabel Mediasi Studi pada Desa Se Kabupaten Tegal Alfian, Mohammad; Widodo, Nova Maulud
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.v8i3.2306

Abstract

Interest in Using Digital Payments with Trust as Mediation. This type of research is descriptive with a quantitative approach and data collection techniques using a questionnaire. The population used is all village officials in Tegal Regency, the sampling technique is purposive sampling with the criteria of all village officials in Tegal Regency knowing operational transactions at Balaidesa. Partial Least Square (PLS) analysis method with SmartPLS version 3.0 by testing the values of Convergent Validity, Discriminant Validity, Composite Reliability, Bootstrapping. The results were (1) The perceived benefits have a positive and significant effect on the interest in using digital payments. (2) Perceived risk had a negative effect on interest in using digital payments. (3) Trust had a positive and significant effect on interest in using digital payments. (4) Trust succeeded in mediating the effect of some perceived benefits on interest in using digital payments. (5) Trust had succeeded in fully mediating risk perceptions of interest in using digital payments.
Penghindaran Pajak dan Nilai Perusahaan: Modal Intelektual Sebagai Pemoderasi Khaled, Januar; Abbas, Yulianti
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.v8i2.2309

Abstract

Each company will evaluate the performance that has been carried out using company value as an indicator. Company value is the real value that comes from the investor's perspective which relates the company to the share price. The aim of this research is to analyze the relationship between tax avoidance and company value, and the moderating influence of intellectual capital on the relationship between tax avoidance and company value. The data used in this research are all companies listed on the IDX in 2018-2022. The research sample after purposive sampling was carried out was 175 companies. This research uses unbalanced panel data, so the total data sample is 627. The research results show that tax avoidance is negatively related to company value and intellectual capital cannot moderate the relationship between tax avoidance and company value. The conclusion of this research is to prove that tax avoidance has a negative effect on company value, so that if a company engages in tax avoidance behavior it will reduce the value of the company related to agency problems, and this research explains that when intellectual capital is used as a moderator it shows results that are not related to company value. , this explains that the company's intellectual capital has no effect when there is a agency problem.
Self-leadership Dalam Menyikapi Perkembangan Teknologi Chatbots AI di Dunia Pendidikan Akuntansi: Tinjauan Perspektif Adaptive Leadership Primasatya, Rieswandha Dio; Labbaik, Muhamad; Mujtaba, Muhammad Irsyad Elfin; Wahono, Refina Dwike
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.v8i2.2313

Abstract

Perkembangan teknologi, terutama pemanfaatan Kecerdasan Buatan (AI) dalam pendidikan akuntansi, telah memicu perdebatan mengenai implikasinya. Artikel ini membahas peran kepemimpinan diri dan kepemimpinan adaptif bagi mahasiswa akuntansi dalam menghadapi penggunaan teknologi, khususnya AI, dalam pembelajaran. Melalui metodologi tinjauan literatur kualitatif, artikel ini menguraikan bagaimana kepemimpinan diri dan kepemimpinan adaptif dapat membantu mahasiswa dalam memanfaatkan AI secara adaptif, bukan hanya sebagai alat tetapi juga sebagai sarana pendukung. Hasilnya menunjukkan bahwa mahasiswa yang mengembangkan kepemimpinan diri dapat lebih efektif mengelola diri mereka dalam memanfaatkan AI, sedangkan kepemimpinan adaptif membantu mereka beradaptasi dengan perubahan yang cepat dan kompleks. Meskipun AI memberikan bimbingan, hasil ujian menunjukkan bahwa mahasiswa yang siap dengan baik masih menunjukkan kinerja yang lebih unggul. Penelitian ini menyoroti pentingnya menggunakan teknologi secara bijaksana untuk menjaga kualitas dan menghindari ketergantungan yang berlebihan.
Analysis of Administrative Penalty for Late Issuing Tax Invoices in Indonesia: A Comparative Study from Vietnam Khodijah, Siti; Rosdiana, Haula
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.v8i2.2314

Abstract

This study analyzes and compares the administrative penalty for late issuing tax invoices between Indonesia and Vietnam. The existence of a penalty has not been a driving factor for taxpayers to fulfill their tax obligations. Article 14 paragraph (4) General Provisions and Tax Procedures Law regulates the tax penalty for late issuing tax invoices, the same as for those who do not issue invoices. The administrative penalty needs to be analyzed more and compared with other countries' practices. VAT penalty cannot necessarily increase the compliance of taxable entrepreneurs. This research uses primary and secondary data sources for the qualitative method. The results of this study indicate that tax penalties should be designed by looking at the level of taxpayer error. Vietnam has no administrative penalty for the late issue of tax invoices but differentiates more penalties for tax invoices according to the level of violation. Tax penalties in Indonesia should be designed by considering the level of taxpayer violation, as Vietnam regulates. Administrative penalties for late tax invoices should not be the same as those imposed on taxpayers who did not issue tax invoices. The study recommends that tax authorities re-design the administrative penalties policy regarding tax invoice violations.
Whistleblowing System: The Effective Solution to Prevent Financial Accounting Fraud? Sari, Kintan Kartika
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.v8i2.2316

Abstract

The whistleblowing system and internal company management are crucial in supporting the growth of integrity and good corporate governance. This research aims to identify the factors affecting implementing a whistleblowing system in preventing financial fraud and its relationship with good corporate governance. The method used is a Systematic Literature Review involving the search for relevant articles and publications based on predetermined inclusion and exclusion criteria. Using studies from the last five years from Emerald, Sinta Sage, Springer, Taylor & Francis, Korea Science, and Frontiers, 19 studies were selected. The literature analysis found that organizational support, protection for whistleblowers, an ethical work environment, and internal factors such as attitudes and motivations, as well as external factors like company size and organizational culture, are crucial to the effectiveness of the whistleblowing system. The conclusion of this research underscores that the whistleblowing system plays a key role as a moderating variable in the relationship between the influencing factors and good corporate governance, offering practical recommendations for developing and implementing an effective whistleblowing system. This research provides valuable contributions to the development of knowledge in accounting and finance as well as management practices and corporate policies, emphasizing the importance of a supportive environment and adequate protection for whistleblowers.
Menerapkan Pelaporan Terpadu untuk Mengungkapkan Modal Intelektual di Perguruan Tinggi Rachmawati, Rima; Sari, Diana; F. Rodelas, Allan Nicko
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.v8i2.2328

Abstract

This research aims to provide empirical and theoretical solutions to certain criticalities in the Integrated Implementation Reporting framework (IIRF) in the context of higher education. Indeed, IIRF considers value creation only from the perspective of capital gains driven by academic activities, neglecting the fulfilment of the institutional mission as a true lever of value creation. This paper introduces a case study that aims to implement IIRF in an Indonesian university. The research is based on theory development from case, action research, and intervention approaches. IIRF was chosen for its claimed ability to support the process of communication with stakeholders and control over value creation, despite some weaknesses. This research highlights the role played by intellectual capital in an organisation's business model and in the value creation process. This adjustment seems to raise awareness of the role of intellectual capital in value creation in universities.  In this paper, no single part of the adapted framework is innovative in isolation, but collectively they provide an innovative solution, which addresses the disclosures and managerial needs of the organisation under study. This single case study allowed us to test the IIRF's weaknesses claimed in the literature, suggest some adjustments to the original framework, and validate its effectiveness. Thanks to the single case study, we were then able to build a theoretical framework that develops theory inductively; now the suggested framework can be further tested and validated in other organisations. This paper introduces an innovative approach to reporting and disclosing intellectual capital in universities. This approach is relevant not only for external communication but also for internal purposes, assisting managers in decision-making and action
Determinan Non-Performing Loan (NPL) Perbankan Kawasan ASEAN Rohadi, Sigit Catur; Sarumpaet, Susi; Syaipudin, Usep
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.v8i2.2331

Abstract

There are numerous factors that influence Non-Performing Loan (NPL) in the banking sector. This research aims to examine empirical evidence regarding factors affecting NPL, namely GDP Growth, inflation, reference interest rates, loan growth, Capital Adequacy Ratio (CAR), and Current Account Saving Account (CASA). The novelty of this research is proposing CASA as a new independent variable influencing NPL. Population of this research comprises all banks listed in the Forbes Global 2000 released in May 2022, located within ASEAN countries, and possessing financial information relevant to variables at the study period. The data were processed using panel data regression, using Fixed Effect Model. This research finds that, GDP Growth, CAR, and CASA were not proven to have a significant impact on NPL. However, inflation, central bank interest rates, and loan growth were found to have a negative impact on NPL. This study contributes primarily to monetary authorities in the ASEAN region.
Analisis Faktor-Faktor Yang Dapat Mempengaruhi Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi Manurung, Cherryl Berthania Andaristha; Ratnawati, Vince; Nasir, Azwir
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.v8i2.2334

Abstract

This research aims to find empirical evidence of the influence of firm size, capital intensity and sales growth on Tax Avoidance with Institutional Ownership as a moderating variable. This research was conducted at manufacturing companies registered on the BEI in the 2016-2019 period with a sample size of 77. The sampling technique used the Purposive Sampling Method and the data analysis technique used multiple regression analysis and Moderate Regression Analysis (MRA) via the SPSS application. The research results prove that firm size influences Tax Avoidance, Capital Intensity influences Tax Avoidance, Sales Growth influences Tax Avoidance, Constitutional Ownership influences Tax Avoidance. Institutional Ownership is able to moderate the influence of Capital Intensity and Sales Growth on Tax Avoidance but is not able to moderate the influence of firm size on Tax Avoidance. The implications of this research can be a consideration for companies not to carry out Unacceptable Tax Avoidance which can be detrimental to the country. This is because research results show that companies can carry out Acceptable Tax Avoidance by making better use of several factors such as Capital Intensity and Sales Growth so that there is no need to carry out Tax Avoidance in unacceptable ways that can harm the country. However, company owners must also monitor managers' policies so that they do not do things that are contrary to applicable tax regulations which could have a negative impact on the sustainability of the company.
Pengaruh Desentralisasi Fiskal, Investasi dan Tingkat Partisipasi Angkatan Kerja (TPAK) Terhadap Pertumbuhan Ekonomi : (Studi Kasus di Prov. Jawa Tengah Periode 2017-2020) Utomo, Widhea Indira; Tambunan , Maria R.U.D
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.v8i2.2340

Abstract

This Research aims to determine the effect of fiscal decentralization, investment and labor force participation rate on the economic growth of districts or cities in one of the largest provinces on java. This analysis consists of several variables including Investment, labor force participation rate and fiscal decentralization that uses income and expenditure indicators. This study also uses Gross Regional Domestic Product (GRDP) indicators at constant prices for economic growth with total of observations are 140 data from 35 district or cities in Central Java Province for the 2017-2020 period with complete data ownership. The data that used in this study were collected and processed using multiple linear analysis methods to determine simultaneously and particially between fiscal decentralization, investment, labor force participation and economic growth. The research results show that Fiscal Decentralization and Investment have proven to significantly increase economic growth in the Province of Central Java. However, the Labor Force Participation Rate (TPAK) in Central Java Province does not have a significant effect on the economic growth. Regional Income and Regional Expenditure that are well managed will have a positive impact on the economic growth of each region. This can be optimized by taking advantage of current technological developments and demographic bonuses where there is a balance in overcoming good governance, then this will create productivity which can have an impact on economic that more effective and efficient.
Pengaruh Self-Efficacy Terhadap Perilaku Keuangan Mahasiswa Anggono, Anggono; Barus , Alexander; Nasution, Siti Aisyah; Astuty, Fuji; Tarwiyah
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.v8i3.2351

Abstract

The problem examined in this research is the uncontrolled financial behavior of students. The purpose of this study was to examine the differences in financial behavior of students with high, moderate, and low self-efficacy and to examine the effect of self-efficacy on student financial behavior. The population of this research consisted of 150 students. The sampling technique used in this research was simple random sampling, so the research sample consisted of 109 students. The type of research used is quantitative research. The research method used is ex post facto (causal-comparative). The data collection technique used is a questionnaire. Data analysis techniques used are descriptive statistics, pre-requisite tests consisting of normality tests, homogeneity tests, and inferential statistics such as one-way ANOVA and further tests. This research produced four research results. First, there are significant differences in students' financial behavior with low, moderate, and high self-efficacy. Second, students with moderate self-efficacy have higher financial behavior than those with low self-efficacy. Third, students with high self-efficacy have higher financial behavior than those with low self-efficacy. Fourth, students with high self-efficacy have higher financial behavior than those with moderate self-efficacy. This research concludes that self-efficacy positively and significantly affects student financial behavior.

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