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Muhammad Khoiruddin Harahap
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Politeknik Ganesha Jl. Veteran Jl. Manunggal No.194 Labuhan Deli, Deli Serdang, Sumatera Utara Indonesia
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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 Investment Opportunity Set dan Profitability terhadap Earnings Quality Yuniar, Gading Tio; Andayani, Sari
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2378

Abstract

This research on manufacturing firms listed on the Indonesia Stock Exchange in 2020-2022 aims to test the investment opportunity set, and profitability then see its effect on earnings quality. The quantitative method was chosen and applied in this paper. The research data comes from secondary data collected from the annual financial statements of the companies studied. The purposive sampling technique is used in sampling in this study. After the criteria were determined, a sample of 82 companies over three years was collected, resulting in a total of 246 data. SPSS 26 software was used to apply the multiple linear regression analysis technique. This research shows that investment opportunity set affects earnings quality positively and significantly and profitability affects earnings quality negatively.
Optimalisasi Penerimaan Pajak Melalui Kegiatan Pengawasan Kepatuhan di KPP Pratama Jakarta Grogol Petamburan Sugiarto, Tri; Dwi Martani
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2382

Abstract

Indonesia's tax ratio is lower compared to some countries in the ASEAN region. Therefore, Directorate-General of Tax needs to create policies in order to increase sustainable tax compliance and optimal tax revenue. This research aims to analyze compulsory tax compliance supervision activities based on the Letter of the Director-General of Tax No. SE-05/PJ/2022 which is consisting of four stages: planning, implementation, follow-up, and evaluation monitoring at the Kantor Pelayanan Pajak Pratama Jakarta Grogol Petamburan using the (OECD, 2021) evaluation criteria consisting of relevance, coherence, effectiveness, efficiency, impact, and sustainability.. The method used in this research is a descriptive qualitative method. The data collection technique is performed using in-depth interviews with 10 respondents as primary data and review documents, regulations, as well as previous research relevant to the research theme as secondary data then perform triangulation of data to check the validity of data or information obtained. The results of this research show that SE-05 supervision activities have been carried out well by achieving tax revenue targets, achieving office assessment indicators, and helping to increase taxpayer compliance. Apart from that, it is hoped that there will be regulations that expand authority and increase the number of account representative personnel. This research is expected to contribute in efforts to increase revenue and compliance with tax obligations.
Transformasi Financial Behavior Mahasiswa Medan:Peran Financial Literacy, Financial Attitude dan Financial Socialization Agents Ginting, Sugianta Ovinus; Perangin-angin, Naca; Br. Ginting , Litka Tiadoraria; Ginting, Mbayak
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2383

Abstract

Complex economic problems lead individuals to continue trying to find solutions to meet their needs. Individual needs and desires that are unlimited and supported by a never-satisfied nature will encourage individuals to behave consumptive. This will have a negative impact and cause personal financial problems if you are unable to implement good financial behavior. Nowadays, students become agents of change who actively use information technology which results in students being trapped in a pattern of consumerism. Every individual must have financial behavior. It is good to be able to balance income and expenses so that you can meet your living needs and not get trapped in financial difficulties. This research was conducted to find out if financial literacy, financial attitude and financial socializations agents have an influence on financial behavior of Medan City students. The object of this research is students in the city of Medan with a population whose number is unknown and can be categorized as infinite. Therefore, the population size is infinite and can only be explained qualitatively. The sampling technique used is non probability sampling. Nonprobability sampling is a sampling technique that does not provide equal opportunities for each element or member of the population to be selected as a sample. In this research using quota sampling. The data analysis technique used in this research is multiple linear regression technique. The results of this research are partial tests of variables financial attitude dan financial socialization agents positive and significant effect on financial behavior, while variable financial literacy has no effect on financial behavior.
Determinants of Intellectual Capital on Financial and Market Performance: The Moderating Role of Board Function Marbun , Daniel Ranbon Bungaran; Ulpah, Maria
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2387

Abstract

This study aims to specifically examine the impact of intellectual capital on financial and market performance, considering the moderating role of board function. The study uses a sample of non-financial companies listed on the Indonesia Stock Exchange over the period 2017-2022. The approach employed in this research is panel regression to test the relationships between variables. The results indicate that intellectual capital has a significant effect on return on assets (ROA). Additionally, the role of the board function strengthens the impact of intellectual capital on return on assets as a moderating variable. The implications of this study suggest that company management should consider increasing investment in the development and utilization of intellectual capital. This can include employee training and development, effective knowledge management, and innovation development, which can ultimately enhance the overall value of the company.  
Kebijakan Pengelolaan Keuangan Dan Akuntabilitas Pelaporan Dalam Upaya Penyusunan Laporan Keuangan BUMDes Sesuai SAK ETAP Sulistyowati, Endah; Kristiawan, Agung; Setyawardani , Lydia; Dewi, Mega Arisia; Nugraheni, Ratna
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2399

Abstract

This research aims to analyze and evaluate the preparation of BUMDes financial reports that do not comply with the SAK ETAP. This research is qualitative research with a comparative descriptive. The research object is BUMDes which manages the service and trade sectors. The data collection technique involve conducting documentary interviews with eight informants related to service and trade business units, observations were made at the location of business units. Based on interviews we conducted with informants from each administrative unit and the BUMDes treasurer, those who prepare financial reports have not been able to fully implement them in accordance with SAK ETAP. Constraints are limited competent knowledge of accounting, not yet understanding, educational background in scientific disciplines not from the field of accounting and never taking part in training related to accounting processes for preparing financial reports. The analysis techniques use provide understanding and guidance on accounting policies in the accounting process supported by the use of the Microsoft Excel computer application based on SAK ETAP, Village Regulations, and the Memorandum of Association/ Articles of Association of the BUMDes. The results show that the socialization of understanding and accounting policy guidelines for BUMDes are enthusiastic and motivated, increasing knowledge about the procedures for preparing financial reports in accordance with SAK ETAP which is supported by the use of Microsoft Excel computer technology applications to understand Accounting Information System design models, making BUMDes potentially have skilled human resources in classifying accounts, making financial management more detail, efficient and able to prepare financial reports in accordance with the SAK ETAP.
Driving Factors Behind the Issuance and Use of Islamic Credit Cards in Indonesia: The Role of Consumerism I Muhammad, Nurdin; Yetty, Yetty; Suar, Abi; Zainuddin, Zainuddin
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2409

Abstract

The issuance of Sharia credit cards has sparked considerable debate within society. Critics argue that issuing credit cards through Islamic banks fosters a culture of consumerism and has the potential to increase non-performing financing ratios (Non-Performing Financing-NPF). Conversely, supporters assert that these credit cards facilitate transactions for Islamic bank customers. This research employs a mixed-method approach with a Sequential Exploratory design, characterized by the collection and analysis of quantitative data in the first stage, followed by the collection and analysis of qualitative data in the second stage. The data processing results indicate that both the issuance variable (X1) and usage variable (X2), independently and jointly, influence consumerism (Y). Moreover, public consumerism driven by the use of Sharia credit cards significantly impacts economic transaction behavior. The study concludes that the issuance and utilization of Sharia credit cards significantly affect consumer behavior, leading to increased consumerism.
Strategi Penerapan dan Implementasi Pembiayaan Murabahah di UPK Eks-PNPM Kabupaten Pidie Rahmad, Rahmad; Nazaruddin A Wahid; Muhammad Yasir Yusuf
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2410

Abstract

This research aims to examine the application of murabahah financing in the former PNPM Unit of Kabupaten Pidie and evaluate the implementation of Sharia economic principles in murabahah financing. It is a qualitative-normative field study focusing on the implementation of murabahah financing in UPK Kabupaten Pidie. The normative approach is employed to formulate proportional legal concepts in murabahah financing, while the juridical approach analyzes relevant legal regulations. The historical approach investigates the concept of murabahah by past Islamic jurists, and the empirical approach analyzes the implementation of murabahah financing in UPK as well as its underlying factors. The research findings reveal that the application of murabahah in UPK Eks-PNPM Kabupaten Pidie does not reflect a commitment to building an economy aligned with Sharia principles. In practice, murabahah is not used as a financing tool prioritizing transparency, where the presence of goods and profit margins should be clearly stated. UPK Eks-PNPM should take initiatives to realize a murabahah model that aligns with Sharia principles, as part of efforts to promote economic justice and Islamic business ethics. Overall, the implementation of Sharia economic principles in murabahah financing at UPK Eks-PNPM not only ensures Sharia-compliant financial systems but also contributes to comprehensive community empowerment. By emphasizing Islamic values in every aspect of economic activities, UPK Eks-PNPM establishes a sustainable model in line with the principles of social and economic justice in Islam.
Faktor Determinan Return on Asset pada Perusahaan Otomotif Yang Terdaftar di Bursa Efek Indonesia Pulungan, Khairul Anwar; Irsan, Muhammad; Farisi, Salman
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2411

Abstract

Financial performance serves as information for investors and policymakers who support the implementation of company operations. Financial performance can be measured using financial ratios. This research aims to (1) find out and analyse the effect of the Current Ratio on Return on Asset, (2) know and analyse the effect of Debt to Assets Ratio on Return on Asset, (3) determine and analyse the effect of Total Asset Turnover on Return on Asset. This study uses a sample of automotive sub-sector companies listed on the IDX during the period 2016-2022. There are 12 state-owned companies listed on the IDX. A total of 9 automotive subsector companies were used as samples in this study. The sampling technique used in this research is purposive sampling. Data collection techniques use documentation techniques with secondary data. Data analysis technique The results showed that the Current Ratio (CR) variable partially did not have a significant effect on Return on Assets (ROA). The current Ratio (CR) variable partially has no significant effect on Return on Asset (ROA). The debt to asset ratio (DAR) variable is partially variable and has a negative and significant effect on return on asset (ROA). Variable Total Asset Turnover (TATO) partially has a positive and significant effect on Return on Asset (ROA). Based on the F test, the obtained variable Current Ratio (CR), Debt to Asset Ratio (DAR), and Total Asset Turnover (TATO) variables simultaneously have a significant effect on Return on Asset (ROA) have a significant effect on Return on Asset (ROA).
Systematic Literature Review: Menilik Multi Aspek Implementasi Desentralisasi Fiskal Pemerintah Daerah Zulkarnaini , Zulkarnaini; Islahuddin, Islahuddin; Abdullah, Syukriy; Fahira, Afra
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2412

Abstract

New Public Governance (NPG) dalam lingkup pemerintahan sebagai salah satu praktik sektor publik telah berubah sejak 2 (dua) dekade terakhir. Fenomena tersebut telah memberikan pengaruh yang signifikan pada berbagai aspek sistem pemerintahan daerah yang diakibatkan oleh reformasi Sistem Desentralisasi Fiskal (SDF). Dalam pelaksanaannya, SDF menjadi pijakan pemerintah daerah dalam menetapkan program anggaran atas dasar pelimpahan wewenang dan kekuasaan dari pemerintah pusat. Dampak pelaksanaan yang meliputi multi aspek seperti tata kelola administrasi, tata kelola keuangan, pelayanan publik dan interkoneksi pemerintah pusat dan daerah, telah merefleksikan kebebasan pemerintah daerah yang sebenarnya. Permasalahan tata kelola administrasi publik memiliki dampak yang dominan dibandingkan aspek lainnya, sehingga persoalan ini menjadi penciri kompleksnya permasalahan internal daerah.
Evaluasi Strategi Fraud Prevention Dengan Menggunakan COSO Fraud Risk Management Sidabutar, Harto Damedo; Julian, Lufti
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2425

Abstract

The rise of corruption cases in Indonesia has an influence on the Indonesian Corruption Perception Index. Indonesia only got a score of 34 out of 100, a decrease of 4 points from the previous year which reached a score of 38, Indonesia was also ranked 110th out of 180 surveyed (TII, 2023). Fraud knows no place and can occur in any sector and agency, including entities that have duties and functions in enforcing the law and have fraud prevention mechanisms and systems that are documented in internal regulations and apply to the organization's people as a whole. This research aims to describe the implementation of fraud prevention strategies that currently exist in an entity and evaluate them based on a reference, namely the principles in the second edition of the Fraud Risk Management Guide (FRM Guide) published by COSO in 2023. The reference used is the latest in this research and also the research object, namely the Lembaga XYZ which is a government entity whose function is to carry out the mandate of the law. This research is a case study with an evaluation type, elaborating data analysis from interviews with questionnaires, as well as documentation data such as internal regulations and entity risk management reports. The sampling method was carried out with the author's justification for considering the representative organizational structure, the work unit of the technical organizer, and the characteristics of one unit and another with different functions. The research results show that the principles of Fraud Risk Management have been implemented quite well. However, the entity's fraud prevention strategy is still less effective because there is no specific intention to address the risk of fraud. The entity has not created a specific segregation of duties in managing fraud risk by a work unit and the fraud risk management program is still generally incorporated into the entity's risk management in general.

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