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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 Elemen Fraud Hexagon Terhadap Kecurangan Laporan Keuangan Maharani, Farida; Napisah, Napisah
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.v8i4.2482

Abstract

This research aims to determine the influence of External Pressure, Ineffective Monitoring, Total Accrual Ratio, Change Of Directors, Frequent Number Of CEO'S Picture, and Pokitical Connection Fraud hexagon elements on the condition of financial statements. This study uses a population of Kompas 100 companies listed on the Indonesia Stock Exchange in the period 2018 - 2022 The number of samples used was 43 companies from the purposive sampling method using 2 sample criteria. The data analysis method used in this study is a panel data regression model processed using eviews 12. The results of this study indicate that out of all independent variables, there are 2 variables that influence financial statement fraud, namely the Stimulus variable with the proxy of External Pressure with a probability value of 0.0000 and the Opportunity variable with the proxy of Ineffective Supervision with a probability value of 0.0044. Meanwhile, there are 4 variables that do not influence financial statement fraud, namely the Rationalization variable with the proxy of Total Accrual Ratio with a probability value of 0.5914, the Ability variable with the proxy of Changes in the Board of Directors with a probability value of 0.4331, the Ego variable with the proxy of the Number of CEO Photos that appear with a probability value of 0.5482, and the Collusion variable with the proxy of Political Connections with a probability value of 0.9762. The results of this study are expected to be new knowledge that can be used to determine what factors trigger financial statement fraud and can be used to anticipate financial statement fraud. The components of the fraud hexagon theory applied to Kompas100 can influence only two aspects; the other four elements cannot represent the ability to detect fraud. This can be identified because the top 100 companies are those that are relatively free from fraud.
Pengaruh Literasi Keuangan, Efek Teman Sebaya, dan Sumber Informasi terhadap Perilaku Siswa dalam Penggunaan Aplikasi Fintech Alamsjah; Soraya, Zalkha; Aisyah, Siti; Dwiyanti, Friska; Sultan, Annisa
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.v8i4.2513

Abstract

This study aims to determine whether financial literacy, peer effects, and sources of information influence the behavior of students at Muhammadiyah 7 Makassar High School in using fintech. The research employs a quantitative approach to examine specific populations or samples with the goal of testing established hypotheses. The findings reveal that financial literacy does not have a significant impact on fintech usage behavior. Conversely, peer effects and sources of information have a significant impact on fintech usage behavior. The urgency of this research lies in the importance of understanding the factors that influence the adoption of financial technology among students, who are the future generation and potential users of fintech. By identifying key factors that affect their behavior, schools and policymakers can design more effective educational programs and interventions to enhance understanding and responsible use of fintech. Overall, financial literacy, peer effects, and sources of information collectively account for 71.9% of the influence on fintech usage behavior, while the remaining 29.1% is affected by other variables not discussed in this study.
Evaluasi Pelaksanaan Tindakan Penagihan Pajak Terhadap Wajib Pajak Pailit di KPP XYZ Rachmadi, Tosan Yanuar; Abbas, Yulianti
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2379

Abstract

Tax collection action is a tool to enforce tax payers to pay their tax debts,but tax collection action such as seizure of assets and auctions can not be executed by the Directorate General of Taxes in a bankrupt case because it is prohibited by Bankruptcy Law. To ensure successful tax debt collection from bankruptcy tax payers, states provide preemptive rights in tax collection actions. However, the issuance of the Constitutional Court’s Decision No. 67/PUU-XI/2013, which places the Directorate General of Taxes in third place in the settlement of bankruptcy assets after labor rights and separatist creditor bills, will increase the possibility of uncollectible tax debts. Because in a bankrupt case, preemptive rights can not be applied, tax debts must contend with other bills to be paid by the curator. This study aims to evaluate tax collection actions based on successful tax debt management in order to minimize uncollectible tax debts. This study uses the case study method, which is conducted at XYZ Tax Office. Data collection through document analysis, literature review, and interviews. The results of this study show that the Directorate General of Taxes has implemented Constitutional Court Decision Number 67/PUU-XI/2013, and XYZ Tax Office has proposed to write off some of the bankruptcy tax payer debts that have expired in accordance with regulations.
Faktor- Faktor yang Mempengaruhi Tingkat Profitabilitas Bank Umum Syariah Di Indonesia Arsal, Muryani; Rusli, Andi Musyarrafah; Badoahi, Ismail
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2384

Abstract

This aims of study to examine the effect of financial ratios which is Capital Adequacy Ratio (CAR), Operating Costs Operating Income (BOPO), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Inflation Rate on profitability in Sharia Commercial Banks in Indonesia for the 2018-2022 period. This research used quantitative research where using secondary data from the financial reports of Sharia Commercial Banks. The data analysis technique used is multiple linear regression. The research results show that BOPO, NPF, and FDR have a significant effect on profitability, while CAR and the Inflation Rate do not have a significant effect. This research contributes to understanding the factors that influence the profitability of Sharia Commercial Banks in Indonesia, so that it can be a consideration for management in making strategic decisions regarding financial management and bank operations.
Dekomposisi Penerimaan Pajak di Indonesia untuk Meningkatkan Peramalan Estimasi Basis Pajak Priandono, Yudi Aryoso;  Eka Prasetya, Machmudin
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2388

Abstract

This study aims to compare tax revenue forecasting model on nett tax revenue in contrast to its tax baseline component. We identifies tax baseline component that reflecting natural economic growth through interviews with Indonesia's Directorate General of Taxes (DGT). We employ ARIMA, ETS, linear model, and forecast combination to forecast both the baseline and nett tax revenue data using monthly national time series data from 2021-2023. By comparing Mean Absolute Percentage Error (MAPE), we determine the most accurate model and dataset combination for tax revenue forecasting. We finds that forecast from linear model in baseline tax revenue has the best MAPE of 5,17% and perform better than forecast combination as the best model from nett tax revenue with 8,30% MAPE. This study offers a novel perspective on tax revenue forecasting by employing a micro approach that focused on identifying baseline component from overall tax revenue. It has the potential to more comprehensive understanding of tax revenue behavior and lead to more improved fiscal control in Indonesia.
Optimalisasi Kegiatan Pengawasan Intern Pemerintah: Evaluasi Penerapan Audit Kinerja Setianingsih, Hesti; Setyaningrum, Dyah
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2391

Abstract

This research aims to evaluate the compliance of the implementation of the performance audit stages by the Government Internal Supervisory Apparatus (APIP), which includes the audit planning, audit execution, and communication of audit results. The method used in this research is a qualitative research approach in the form of a case study with the object of research at the Inspectorate of Ministry X. The Inspectorate of Ministry X is an internal supervisory unit, one of whose duties is to carry out performance audits. The evaluation in this research focused on the performance audit activities carried out by the Inspectorate of Ministry X in 2022. Data collection is conducted through document review and interviews. Data analysis is based on the Guidelines for Performance Audit Implementation in Ministry X, which refers to the Guidelines for Performance Audit Practices published by the Financial and Development Supervisory Agency (BPKP) in 2018. The results of this research show that, overall, the Inspectorate of Ministry X has carried out each stage of the performance audit, starting from the audit planning, audit execution, and communication of audit results, but some activities in those performance audit stages still require improvement in accordance with the Guidelines for Performance Audit Implementation in Ministry X. This is due to the socialization of the guidelines not yet held regularly, the assignment time period is quite short, there is overlapping of assignments, the number and competence of the audit team are not sufficient, and the auditee does not respond to the audit team. This research is expected to contribute to optimizing the implementation of the performance audit in the Inspectorate of Ministry X.
Evaluasi Penerapan Keuangan Berkelanjutan Berdasarkan POJK Nomor 51/POJK.03/2017 (Studi Kasus pada Bank Sumsel Babel) Oka, Nabila Khuriah Dwi; Hermawan, Ancella Anitawati
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2392

Abstract

This research aims to evaluate the implementation of sustainable finance at Bank Sumsel Babel, how the implementation process is, and identify obstacles and factors that cause the implementation to succeed/fail. In conducting this evaluation, criteria from POJK No.51/POJK.03/2017 are used, especially the Technical Guidelines for Banks regarding the Implementation of POJK 51 issued by OJK, as well as criteria from research conducted by Vigfússon et al. (2021). The research instruments used are literature review and interviews, and the data analysis techniques in this study are content analysis and descriptive analysis. The results showed that Bank Sumsel Babel had implemented sustainable finance at the initial implementation stage. However, there are still several stages that have not yet been implemented by Bank Sumsel Babel, such as adjusting SPO in the BKI Division, developing or innovating sustainable finance products/services, initiating portfolios, and external education. In addition, Bank Sumsel Babel has not fully succeeded in implementing sustainable finance based on POJK 51 of 2017, where Bank Sumsel Babel still has not internalized key principles such as responsible investment, sustainable business strategies and practices, and social and environmental risk management principles. Factors that hinder the implementation of sustainable finance at Bank Sumsel Babel are barriers from external parties (customers) and lack of resources. The factors that caused the unsuccessful implementation of sustainable finance at Bank Sumsel Babel are management style and the effect of implementation support, also the time frame and priorities set.
Analysis of Credit Risk Differences Based on Risk Management and Related Banking Regulation : Case Study of Banks in Indonesia and Malaysia Putri, Tika Larasati Harjito
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2394

Abstract

Currently, banks in Indonesia face extortionate loan interest rates due to high credit risks in disbursing loan. This is different from what happens in Malaysia, which has lower credit risk and cheaper credit interest rates. This makes it difficult for banks in Indonesia to achieve loan growth target set by Bank Indonesia in the last 3 years and they are considered not optimal in distributing loan. It happened since they focused more on how to gain more loan profit than do loan expansion. This explanatory case study research aims to investigate and explain reasons behind high credit risk based on risk management and related banking regulation implemented in Indonesia and Malaysia and its impact on bank performance such as NIM and loan productivity. Descriptive analysis was used to explain result of data analysis and information obtained from official websites of Bank Mandiri, Bank BRI, and Bank UOB Malaysia for the period 2021 – 2023. This study contributes to provide policy advice for Indonesia banking regulator to control credit risks as part of loan interest rate calculations in order to optimalize bank performance.
Activity-Based Costing untuk Efisiensi Belanja: Analisis Standar Biaya Digitalisasi Dokumen Perpajakan pada Direktorat Jenderal Pajak Dewi, Nengah Renny Larasati; Wijayanti, Nanda Ayu
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2398

Abstract

In the concept of performance-based budgeting, the determination of standard cost is an instrument used in maintaining the efficiency of the government budget. This research aims to estimate the standard cost of tax documents digitalization using the activity-based costing method in government organization. This research also outlines the steps taken in order to implement activity-based costing. This research uses a descriptive quantitative approach in the form of a case study conducted at the Directorate General of Taxes, Ministry of Finance. The research was carried out by document analysis to identify activities, allocate costs to each relevant activity, calculate activity rates, calculate activity costs for products based on the results of document analysis, and confirm through interviews with respondents. The research results show that the estimation of output standard costs for tax document digitalization can be calculated using the activity-based costing method Based on this research, it is known that recording activities consume the most significant costs in producing digital data. The contribution of this research can be used as material in decision making and analysis of the preparation of standards cost in order to achieve budget efficiency in government organization. To enable the implementation of this method government organization, more research in the government sector is needed in the future.
The Effect of Accountability and Transparency on Cooperative Financial Management of Sakra Warih Conventional Consumer Cooperative of Banyumas Regency Rubiyanty, Inggrid Marisca; Mubaroq, Afiq Chamim; Rafinda, Ascaryan
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2400

Abstract

The aim of this research is to examine the effect of accountability and transparency on financial management at the Sakra Warih PDAM Conventional Consumer Cooperative, Banyumas Regency. The research population was all members and administrators of the cooperative, using a snowball sampling technique, resulting in 51 respondents. Data analysis used the causality and explanatory method with a 5-point Likert scale questionnaire instrument. Meanwhile, hypothesis testing uses structural equation modeling PLS (SEM-PLS) analysis. The research results show that accountability has no effect on financial management. This is likely due to the principles and objectives of cooperatives, which prioritize non-financial aspects, such as the welfare and productivity of their members. Meanwhile, transparency is related to financial management. These results validate agency theory which states that cooperatives have an obligation to provide information to their members, this serves as a reference for decision making. This research has theoretical implications, namely validating the importance of agency problems that must be overcome and practical implications for cooperatives to always increase accountability, especially non-financial aspects and transparency, in order to maintain continuity and achieve cooperative goals.

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