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Muhammad Khoiruddin Harahap
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owner@polgan.ac.id
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owner@polgan.ac.id
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Politeknik Ganesha Jl. Veteran Jl. Manunggal No.194 Labuhan Deli, Deli Serdang, Sumatera Utara Indonesia
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Kota medan,
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INDONESIA
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 1,442 Documents
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Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Belanja Modal di Kabupaten/Kota Provinsi Sumatera Utara Eve Ida Malau; Calen Calen; Victor Marudut Mulia Siregar; Kharisma Yudha Saragih
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i1.168

Abstract

The objective of the research was to analyze the influence of original local revenue and balance funds partially on the capital expenditure in districts / towns of North Sumatra Province. The amount of capital expenditure for each region varies according to the size of the region and the needs of the region. The realization of capital expenditure in each region can show the economic progress of a region. Based on data that the author obtained from the website of the Director-General of Fiscal Balance, there is still a capital expenditure budget that has not been maximally realized for regional development The population was 33 districts / towns of North Sumatra Province years of 2010-2018 and population will be used as sample. The data were processed by using panel data regression statistical method. The result of the research that original local revenue and balance fund had positive and significant influence on the capital expenditure in districts / towns of North Sumatra Province.
Pengaruh Harga dan Kualitas Pelayanan terhadap Keputusan Pembelian CV Obor Pematangsiantar Ambo Enre; Debora Hutagalung; Henri Abdiel Simbolon; Marcella Theresia Ong
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i1.173

Abstract

The development of the business world that is rapidly improving resulted in increasingly fierce competition so that various ways are done by business people to maintain and develop competitive advantage against their competitors. One of the business that also got affected by the intense competition at the moment is the building materials business in CV. Obor Pematangsiantar. Fierce competition requires the owner or manager of the CV. Obor Pematangsiantar to create a strategy that is able to compete and has an advantage so that customers decide to buy CV. Obor Pematangsiantar’s product. The purpose of this study was to determine the effect of price and quality of service on purchasing decisions on the CV. Obor Pematangsiantar both partially and simultaneously. The results showed that: (1) price has a positive effect on purchasing decisions, this is evidenced by the value of tcount> ttable (11,669> 2,026) with a significance value of 0,000 (sig ? 0.05), (2) quality of service has a positive effect on decisions purchases with tcount > ttable (21,414> 2,026) with a significance value of 0,000 (sig ? 0.05), (3) price and service quality have a positive effect on purchasing decisions, this is evidenced by the value of Fcount> Ftable (441,681> 3, 25) with a significance value of 0,000 (sig ? 0.05).
Pengaruh Prediksi Kebangkrutan Model Altman Z-Score, Reputasi Auditor dan Opinion Shopping terhadap Opini Audit Going Concern Muhammad Yunus; Calen Calen; Sarida Sirait
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i1.174

Abstract

This study aims to determine the effect of the bankruptcy prediction of the Altman z-score model, auditor reputation and opinion shopping on going concern audit opinion in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. This research is a causal associative research with a quantitative approach. The sample in this study were 25 manufacturing companies listed on the Indonesia Stock Exchange which were determined using purposive sampling technique. Observations in this study were carried out throughout the period 2015 to 2019 so that the number of observations was 125 data. The type of data used in this study is secondary data. While the data analysis method used in this research is panel data regression analysis with statistical data processing software, namely STATA. Based on the results obtained in this study, it can be seen that the prediction of bankruptcy based on the Altman z-score model has no significant effect on going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange. Auditor reputation is proven to have a negative and significant effect on going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange. And opinion shopping is also proven to have a negative and significant effect on going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange.
Pengaruh Lingkungan Kerja dan Disiplin Terhadap Kinerja Pegawai pada Bagian Administrasi Pemerintahan Umum Sekretariat Daerah Pematangsiantar Eka Pratiwi Septania Parapat; Wiranto Sinaga; Eve Ida
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i1.184

Abstract

An employee who has a good and high performance can support the achievement of organizational goals. Human resource issues become the spotlight and foundation of the organization. The formulation of the problem in this study is the work environment and discipline of cooperation on the performance of employees in the General Government Administration of the Pematangsiantar City Secretariat. This study aims to determine the effect of work environment and work discipline on employee performance in the General Government Administration of Pematangsiantar City Secretariat. The research design used by the author is field research, where the research is carried out in the General Government Administration of the Pematangsiantar City Secretariat, the population is the employees of the Pematangsiantar City Secretariat General Government Administration. The sampling technique used a saturated sample using the entire population as a research sample, amounting to 37 employees. The data analysis technique uses multiple regression, hypothesis testing, coefficient of determination. The results showed that the work environment and work discipline have a positive effect on the performance of employees in the General Government Administration of the Pematangsiantar City Secretariat
Pengawasan Biaya Operasional pada UD. Saroha Serbelawan Eko Deswin Miechaels Siringo-ringo; Mega Romauly Tampubolon; Nancy Florida Siagian; Felicia Felicia
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v3i2.197

Abstract

For companies engaged in providing services, operational costs are a very influential element for the formation of corporate profits. Similarly, the UD. Saroha Serbelawan, so that the management and use of operational costs in this company are always monitored from period to period with a continuous monitoring system to maintain the creation of efficiency and effectiveness of work and to see the responsibility of each part in the deviation that occurs in the use of operational costs. After conducting a review and research on UD. Saroha Serbelawan, it can be seen that in the period of 2004 the company experienced a problem, namely the realization of operating costs in 2004 deviated from a sufficient amount of material from the company's operating budget. " To prove the truth and reality of the company, direct research is carried out in the field to obtain data related to the problem and then conduct library research to obtain theoretical materials as a basis for analyzing and evaluating problems that occur. As for suggestions - suggestions that can be made on the conclusions of the problem that occurs is that in each preparation of operational costs should the company conduct a more careful study of all factors that affect operational costs both internal and external factors and then followed up by increasing supervision of management and use of operational costs, mainly through accounting oversight by creating a more in-company accounting system.
Determinan Kinerja Keuangan Yang Ditinjau Dari Good Corporate Governance, Leverage dan Ukuran Perusahaan (Sub. Sector Perusahaan BUMN yang Terdaftar Di BEI tahun 2013-2018) Lola Dwi Antikasari; Rosa Nikmatul Fajri; Riana R Dewi
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 2 (2020): Article Research
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i2.208

Abstract

Financial performance as a benchmark for the success of the company's work in a certain period. Financial performance is also used as a basis for determining the company's strategy in the future. The purpose of this study is to analyze the effect of good corporate governance (board size), leverage (DER) and company size on financial performance (ROA). This study uses a population of 120 data from SOE companies listed on the Indonesia Stock Exchange in 2013-2018. And produced a sample of 78 company data. The sampling technique uses purposive sampling. The research instrument in the form of documentation (taking company financial statements). Data analysis method used is multiple linear regression method. The results showed that the size of the board of directors had a positive effect on financial performance. The leverage variable has a negative effect on financial performance. While the size of the company has no effect on financial performance. The benefits of this study are as a reference for further research. Besides that, it can be used as a management guideline in analyzing the company's financial performance.
Dimensi Struktur Modal pada Perusahaan Property and Real Estate Fida Nur Annisa; Yuli Chomsatu Samrotun; Rosa Nikmatul Fajri
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 2 (2020): Article Research
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i2.209

Abstract

Capital structure is a balance or comparison between foreign capital and own capital. This study aimsto examine and analyze the effect ofprofitability, non-debt tax shield, asset structure, company size, and liquidity in property and real estate companies in 2015-2018. The independent variables of this study are profitability, non-debt tax shield, asset structure, company size, and liquidity. The dependent variable in this study is the capital structure. This study uses secondary data obtained from the IDX. With a population of 48 property and real estate manufacturing companies and sampling techniques using purposive sampling produces 34 sample companies. This type of quantitative research and data analysis techniques using multiple linear regression. The results of the research partially addressed the variable profitability, company size and liquidity which had no significant effect on capital structure while the non-debt tax shield and asset structure variables had a significant effect on capital structure.
Faktor-Faktor yang Mempengaruhi Nilai Perusahaan pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2016-2018 Pratiwi Pardiastuti; Yuli Chomsatu Samrotun; Rosa Nikmatul Fajri
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 2 (2020): Article Research
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i2.210

Abstract

This study aims to analyze the factors that influence value company (PBV) which includes dividend policy (DPR), company size (SIZE), capital structure (DER), liquidity (CR), and profitability (ROA). The population in this study is a manufacturing company in the consumer goods industry sector listed on Indonesia Stock Exchange (IDX) for the period 2016-2018. The sampling technique uses the method purposive sampling, so we obtained a sample of 18 companies. Type quantitative research. Data sources in the form of secondary data. Data analysis used is multiple linear regression analysis. The results showed that partially dividend policy (DPR), capital structure (DER) and profitability (ROA) affect on value company (PBV). While the size of the company (SIZE) and liquidity (CR) has no affect on value company (PBV).
Faktor-Faktor yang Mempengaruhi Perilaku Etis Mahasiwa Akuntansi: (Studi Pada Mahasiswa Akuntansi Perguruan Tinggi Swasta Di Surakarta) Fediana Asriani Sekartaji; Suhendro Suhendro; Rosa Nikmatul Fajri
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 2 (2020): Article Research
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i2.216

Abstract

This study aims to analyze the factors that influence ethical behavior of accounting students, including Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, Understanding of Accounting Ethics, Gender and Eti Behavior. The population in this study is accounting students in all private universities in Surakarta. The sampling technique uses purposive sampling, with the criteria of students who have taken auditing courses I and II, so we get a sample of 100 respondents. Quantitative research type. Data sources in the form of Primary. Analysis of the data used is multiple linear regression analysis. The results showed that intellectual intelligence had no effect on the ethical behavior of..accounting students, while emotional intelligence, spiritual intelligence, understanding of the accounting ethics code, gender..influenced the ethical behavior of accounting students.
Pengaruh Growth Opportunity, Leverage dan Firm Size terhadap Cash Holding Perusahaan Properti dan Real Estate Rizki Alicia; Jeffry Putra; Winny Fortuna; Felin Felin; Mas Intan Purba
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 2 (2020): Article Research
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i2.219

Abstract

Adapun tujuan dari penelitian ini adalah untuk mengetahui dan menguji hubungan Growth Opportunity, Leverage dan Firm Size terhadap Cash Holding pada perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Penelitian ini adalah penelitian kuantitatif dan pendekatan deduktif bersifat deskriptif. Jumlah populasi adalah 49 perusahaan properti & real estate yang ada di BEI periode 2014-2017. Teknik sampel menggunakan sampling purposive sehingga sampel penelitian yang memenuhi kriteria sebanyak 31 perusahaan. Metode pengumpulan data menggunakan data sekunder yang berasal dari laporan keuangan sedangkan model analisis data adalah regresi berganda. Hasil penelitian uji F yaitu Growth Opportunity, Leverage dan Firm Size berpengaruh terhadap Cash Holding. Secara individu Growth Opportunity tidak memiliki pengaruh terhadap Cash Holding sedangkan Leverage dan Firm Size memiliki pengaruh positif dan signifikan terhadap Cash Holding. Nilai koefisien determinasi yang dilihat dari Adjusted R2 sebesar 0,256 yang menunjukkan bahwa cash holding dapat dipengaruhi oleh Growth Opportunity, Leverage dan Firm Size sebesar 25,6%, dan sebesar 74,4% merupakan faktor lain yang tidak diajukan dalam laporan penelitian ini.

Page 12 of 145 | Total Record : 1442

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