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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 Work-Life Balance Dan Time Pressure Terhadap Kinerja Auditor Anggono, Anggono; Teng, Sauh Hwee; Nasution, Siti Aisyah; Irawan, Ari; Tarwiyah, Tarwiyah
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.v8i4.2470

Abstract

The problem to be investigated in this research is the declining trend in auditor performance at the HGZ Public Accounting Firm. This research aims to analyze the effect of work-life balance and time pressure on auditor performance at the HGZ Public Accounting Firm. The type of research conducted by researchers is ex post facto. HGZ Public Accounting Firm has 60 auditors in total, and the research sample in this study amounted to 51 auditors who were taken by simple random sampling through a lottery drawing. The data collection technique used to obtain data in this research was used in a questionnaire. The data analysis technique used in this research is multiple linear regression, which consists of outer model analysis for instrument validity and reliability and inner model analysis for testing research hypotheses. The results showed that work-life balance had a positive and significant effect on auditor performance, and time pressure had a positive and significant impact on auditor performance. This study concludes that applying work-life balance and high time pressure will improve auditor performance at the HGZ Public Accounting Firm. The research implication that can be given is that the HGZ Public Accounting firm continues to maintain the time pressure policy because this policy is good and updates the work-life balance policy so that auditor performance increases. Two suggestions can be given to future researchers: use comparative causal research in examining auditor performance and look for homogeneous respondents so that the research results can be widely generalized.
Pengungkapan carbon emission dan Kinerja Perusahaan: A Bibliometric Review Utama, Reski Putra; Setiawan, Rahmat
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.v8i4.2471

Abstract

Addressing global warming is an urgent challenge and an important agenda for humanity. This literature review uses bibliometrics to analyze nearly two decades of carbon emission reduction research in China, the largest carbon emitter. From 162 academic works published between 2009-2023, analysis with R-Studio and VOSviewer revealed basic characteristics, research strengths, topic evolution, and important research points. Results show increased attention and research on carbon emissions with the emergence of a stable core of institutions and journals. Although research disciplines are concentrated, research collaboration needs to be enhanced. Key research points include the causes, impacts, and consequences of carbon emissions, with evolving research boundaries.
Analisis Minat Berinvestasi Generasi Z (Net Generation) UIN Suska Riau Pada Pasar Modal Dari Perspektif: Literasi Keuangan, Motivasi Investasi Dan Teknologi Informasi Aira, Aras; Fauzana, Riri; Djamil, Nasrullah
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.v9i1.2473

Abstract

The aim of this research is to determine the influence of financial literacy, investment motivation and information technology on the interest of Generation Z Uin Suska Riau to invest in the Indonesian Capital Market. Research was conducted on students and female students at Uin Suska Riau, the sampling technique used in this research was puposive sampling, using several criteria, namely students who were sampled were students and female students who had opened a stock account on the Indonesian capital market. Data was taken from students who registered in the Uin Suska Riau Investment Gallery. Data processing using SEM_PLS with Smart PLS Version 3. The results of the research show that the results of the Path Coefficient test for the three variables, namely financial literacy, investment motivation and information technology, have a positive value on Generation Z Uin Suska's interest in investing in the capital market, from the results of the hypothesis test. carried out, it can be concluded that financial literacy has an influence on Uin Suska Riau generation Z's interest in investing, but investment motivation and information technology have no influence on generation Z's investment interest. Keywords: : Generation Z interests; Financial literacy; investment motivation and information technology;investment interest.
Analysis of Home-based Business Development Using a Green Business Approach to Increase Family Income Munir, Miftahul; Srikalimah, Srikalimah
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.v8i4.2479

Abstract

The development of home-based businesses using a green business approach is still rare due to a lack of understanding of the importance of environmental preservation and insufficient skills in processing natural resources. Home-based products using a green business approach involve businesses that prioritize environmental considerations from the selection of raw materials and production processes to creating products that do not harm the environment. In other words, the raw materials used are natural waste products that are processed and utilized to create economic value and increase family income. The purpose of this research is to examine the development of home-based green businesses in Gembleb and their impact on income levels. The researcher used qualitative methods, directly engaging in field observations and interviews with business owners. The results of this study show that developing environmentally friendly home-based businesses by utilizing natural raw materials can generate income for families and communities. However, protecting wildlife is not solely the responsibility of individual business owners but a shared responsibility for the benefit of both individuals and groups.
Hubungan Capital Intensity Ratio, Firm Size, Digital Transformation terhadap Tax Avoidance dengan CSR sebagai Moderasi Karlinah, Lady; Tallane, Yoan Yohana; Putri, Vallerie Redyna
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.v8i4.2481

Abstract

This research analyzes how Firm Size, Digital Transformation, and Capital Intensity Ratio influence Tax Avoidance, with Corporate Social Responsibility as a moderator. "This research targets non-cyclical and cyclical consumer companies listed on the Indonesia Stock Exchange between 2020 and 2022. This research uses purposive sampling and produces 62 companies and 186 data points from 2020 to 2022. This research uses Eviews 12.0 to panel data regression analysis. The panel data test, Chow test, and Hausman test were then run simultaneously to quantify the data." The research results show that Firm Size, Capital Intensity Ratio, and Digital Transformation all help avoid taxes. CSR regulations will reduce the Tax Avoidance effect of Capital Intensity Ratio, Firm Size, and Digital Transformation.
Model Usaha Pembibitan Durian Bersertifikat Untuk Mendukung Pengembangan Buah Lokal Berkelanjutan Di Sumatera Utara Fitriyenti, Fitriyenti; Martial, Tri; Noer, Zulheri
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.v8i4.2483

Abstract

Durian, a superior product in North Sumatra, has high economic value and market opportunities. In an effort to develop a durian agribusiness business, the support for the availability of certified quality seeds from superior varieties greatly determines its success. The research aims to develop a nursery business model that is both economical and profitable, catering to the demand for certified quality seedlings and promoting sustainable agricultural development. The study employs a quantitative descriptive method to explain the nursery business's economic feasibility and ensure the sustainability of the provision of certified quality durian seeds. The research was carried out between March and June 2024 in three districts/cities, specifically Binjai, Langkat, and Deli Serdang, where the UPTD (Regional Technical Implementation Unit) of the Horticulture Main Seed Center (BBI) of the Food Security Office of Food Crops and Horticulture of North Sumatra Province operates a farming farm for the propagation of superior durian seeds. The purposive method was used to select a sample of 50 durian seed breeders, with assistance from the UPTD BBI. The data analysis method uses Structure Equition Modeling (SEM) to build the model. The results of the study show that business performance has an effect on local fruit development, the nursery business model has an effect on business performance, and certification has an effect on business performance. Overall, the results of this study show that to ensure the development of local fruits, nursery businesses must develop a business strategy that meets quality and quantity standards so that they can ensure the sustainability of the supply chain from producers to consumers.
Profit Growth: Redefining Success with an Advanced ROA Model Arwani, Agus; Masrur , Muhamad; Muhammad , Rifqi
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.v8i4.2489

Abstract

This study explores the influence of Return on Assets (ROA) on profit growth in the food and beverage industry subsector listed on the Indonesia Stock Exchange Sectoral Index (ISSI). Employing a quantitative research approach, financial data from 11 companies, selected purposively for the period 2019-2023, were subjected to regression analysis. ROA serves as a key financial performance indicator, reflecting a company's effectiveness in utilizing its assets to generate profit, whereas profit growth serves as a crucial marker of business sustainability. The results indicate a significant positive correlation between ROA and profit growth, suggesting that firms with higher ROA tend to exhibit superior profit growth compared to those with lower ROA. This highlights the critical role of efficient asset utilization in bolstering business performance and sustainability. The study offers practical insights for companies in the food and beverage sector, emphasizing the importance of strategies aimed at optimizing asset management to achieve enhanced profit growth. Furthermore, the research adds to the existing body of literature by providing a detailed analysis of the ROA-profit growth relationship within the Indonesian market. Future studies could broaden the scope by increasing the sample size and including companies from various sectors and regions to confirm and expand upon these findings.
Moderasi Leverage dan Profitability Terhadap Dampak Corporate Social Responsibility (CSR) pada Nilai Perusahaan Prasetiyo, Yudhi
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.v8i4.2494

Abstract

In the current era of intense business competition, disclosure of social responsibility or CSR is not only a complement to companies in reporting their business entities, but is a principle that must be one of the main focuses in business continuity, because it is not only focused on profits, companies must also maintain environmental sustainability and provide social implications in the development and welfare of society. This research aims to determine the effect of CSR on company value as well as the moderating impact of debt (leverage) and profitability (NPM) on CSR and company value. The samples in this research are companies in the Agriculture, Forestry & Fisheries sectors that are listed on the IDX in the 2020-2022 period. The company selection used a purposive sampling method. The analysis technique used by the moderation analyst uses Smart PLS. The results of the research show that CSR does not have a significant influence on company value and debt (leverage) and profitability (NPM) are unable to moderate the influence of CSR on company value
Determinants of Tax Avoidance: Evidance on Indonesian Financial Companies Wulandari, Sartika; Oktaviani, Rachmawati Meita; Jaeni, Jaeni
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.v8i4.2496

Abstract

Tax avoidance by companies is a risky strategy that aims to minimize corporate taxes on pre-tax profits. This study aims to provide empirical evidence regarding the effect of audit committees, independent commissioners, liquidity, leverage, company size, and profitability on tax avoidance and examine differences in tax avoidance before and during the COVID-19 pandemic. The population in this study was financial sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. Using a purposive sampling technique, data were obtained from 42 companies, so 168 observations were gained. The data analysis technique utilized EViews version 12. The results of this study demonstrated that while independent commissioners could suppress tax avoidance, another corporate governance proxy, i.e., the audit committee, did not affect tax avoidance. Furthermore, liquidity and firm size did not affect tax avoidance, whereas leverage and profitability positively affected tax avoidance. Before and during the COVID-19 pandemic, no difference between tax avoidance practices was visible.
Analisis Kepuasan Pengguna Layanan Tax Center Politeknik Negeri Jember Sutantio, R. Alamsyah; Ardhiarisca, Oryza; Wijayanti, Rahma Rina; Harkat, Avisenna; Ghozali, Nur Azizah Wandinia; Ardiansyah, Diki; Pratiwi, Arti Febriani
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.v8i4.2501

Abstract

This research activity aims to conduct an analysis of service user satisfaction for Jember State Polytechnic Tax Center service users. It is hoped that the results of this research can provide suggestions for improving Tax Center services in the future. Respondents in this research were users of the Jember State Polytechnic Tax Center service. The number of respondents was determined using the Slovin equation so that the respondents in this study were 56 respondents. This research data was obtained by distributing questionnaires. The data obtained was analyzed for data quality through testing the validity and reliability of the data. Next, it will be analyzed further using Importance Performance Analysis (IPA) and Customer Satisfaction Index (CSI). The research provides results showing that the level of satisfaction with using Tax Center services is within satisfaction with an index of 80.42%. To be able to improve services, several priority improvements are needed, namely attributes in Quadrant I. These attributes include access to position information about service procedures, technology systems, information containing all service procedures as well as instructions for filling out service documents, accessibility of Tax Center locations, schedules. definite service, as well as the discipline of tax volunteers in providing services

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