Owner : Riset dan Jurnal Akuntansi
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.
Articles
1,502 Documents
<![CDATA[Does Management Entrenchment Influence Fraudulent Financial Statement ? ]]>
<![CDATA[Rahmawati, Aisya Maulida]]>;
<![CDATA[Juliarto, Agung]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v9i1.2403
<![CDATA[The increase in fraud among public companies has increased public concern as investors, auditors, creditors and other stakeholders. They speculated that management had committed fraud in the financial statement. This research aims to examine the influence of management engagement on fraud in financial reports. Factor analysis of three variables, namely managerial ownership, board independence and audit committee is used to analyze management entrenchment. The population in this study are mining companies registered on the IDX in 2020-2022. Sample selection was carried out using purposive sampling technique and obtained 108 samples. This research uses logistic regression analysis using the e views 12 application. The results of the analysis show that the audit committee has a negative influence while managerial ownership and board independence have no influence. And partially, institutional ownership, board independence and audit committee variables have no influence on financial statement fraud. The research implications are intended for parties who need information regarding the opportunities for fraudulent financial statements to arise in mining companies.]]>
<![CDATA[Evaluation of the Implementation of SAK ETAP in Recording the Financial Reports of the Services Savings and Loan Cooperative ]]>
<![CDATA[Mellinia, Salma Putri]]>;
<![CDATA[Fadhila, Lulu Syifa]]>;
<![CDATA[Rafinda, Ascaryan]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v9i1.2404
<![CDATA[Jasa Savings and Loan Cooperative is a member-owned cooperative established in the 1970s by small and medium entrepreneurs. Its purpose is to help small and medium entrepreneurs get loans as business capital. IAI endorsed SAK ETAP on 19 May 2009. SAK-ETAP is a finance accounting requirement for organizations that lack societal accountability issued by IAI that is to be applied by certain entities when they present their financial reports. Services Savings and Loan Cooperative is one example of a cooperative that applies SAK ETAP to its financial reports. The goal of the study is to investigate how the use of Financial Accounting requirements for Organizations Without Social Accountability in the compilation of financial reports at Pekalongan Services Savings and Loan Cooperative. This is because SAK ETAP is likely to assist Pekalongan Services Savings and Loan Cooperative prepare better financial reports. The study methodology applied is a descriptive method with a qualitative technique. The informants in this study were the head and staff of the accounting and fiscal section and the membership section. The amount of informants in this research was six people. The data that is utilized is both primary and secondary. Primary data was collected within interviews, observations, and documentation. Secondary data are acquired from the literature studies that have to do with the research object by utilizing cooperative data in financial reports, theoretical supporting books, and the outcomes of prior research. The findings indicated that Pekalongan Services Savings and Loan Cooperative had implemented SAK ETAP properly and entirely in its financial reports.]]>
<![CDATA[Perceived Desirability and Feasibility: Key Factors in Forming Entrepreneurial Intentions in Accounting Education ]]>
<![CDATA[Nurhayani, Ulfa]]>;
<![CDATA[Silalahi, Sondang Aida]]>;
<![CDATA[Nurwendari, Weny]]>;
<![CDATA[Herliani, Rini]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v9i1.2413
<![CDATA[This research, titled "Perceived Desirability and Feasibility: Key Factors in Forming Entrepreneurial Intentions in Accounting Education," explores how perceived desirability (the desire to engage in entrepreneurship) and perceived feasibility (the practicality of engaging in entrepreneurship) shape the entrepreneurial intentions of accounting students. The study aims to evaluate how these perceptions influence students' willingness to undertake entrepreneurial activities. Using structural equation modeling (SEM), the research analyzes data from 120 students in the 6th and 8th semesters of the 2020 and 2021 cohorts who have taken entrepreneurship courses. A non-random sampling technique was employed for its convenience in data collection. The findings indicate that perceived desirability significantly impacts entrepreneurial intentions, with a t-statistic value of 6.992, while perceived feasibility also shows a significant effect, with a t-statistic value of 3.552. The study aims to provide a comprehensive understanding of the factors that motivate or hinder students' entrepreneurial intentions. The insights gained are expected to enhance accounting education and promote entrepreneurship among students. By identifying the key factors influencing entrepreneurial intentions, educational institutions can better design programs and curricula that create a supportive environment for aspiring entrepreneurs. This approach can lead to more students engaging in entrepreneurial activities, ultimately contributing to growth and innovation within the field of accounting and beyond. The research underscores the importance of fostering an entrepreneurial mindset in accounting education to drive future innovation and economic development.]]>
<![CDATA[Analisis Efektifitas Sistem Jaminan Kuantitas Minyak dan Gas Bumi dalam rangka Peningkatan Keandalan Informasi Keuangan kepada SKK Migas berdasarkan COSO Framework: Studi Kasus pada Kontraktor Kontrak Kerja Sama ]]>
<![CDATA[Hutapea , Dameria]]>;
<![CDATA[Wondabio, Ludovicus Sensi]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v9i1.2414
<![CDATA[This research aims to answer the phenomenon of the implementation of the Oil and Gas Quantity Assurance System on the Cooperation Contractor (KKKS) to provide certainty that the production and lifting figures presented in the Financial Quarterly Report (FQR) can be traced (trace-able) and examined (audit-able) by analyzing the effectiveness of the oil and gas quantity assurance system in order to increase the reliability of financial information to SKK Migas based on the COSO Framework. This research uses a strategy in the form of a case study (single case study) using a single unit of analysis. Data obtained from semi-structured interviews, observations, company documents. This research uses qualitative descriptive analysis. The results on the analysis of the effectiveness of the quantity assurance system based on the COSO Internal Control - Integrated Framework have fulfilled the indicators that have been determined on the 5 components of COSO (Control Environment, Risk Assessment, Control Activity, Information and Communication & Monitoring Activity), as follows, the company already has a code of conduct and the existence of an ethics committee formed, then from top management has also determined the company's objectives both the Company's objectives in general and the objectives for the implementation of this quantity assurance system and have been communicated to all employees of the company, coupled with the development of infrastructure through the technology system used as a control tool, and all matters related to policies and procedures are well documented and have been communicated to all company employees either by email or letter of interoffice-correspondence, then monitoring activities on this quantity assurance system have also been included in the jobdesc in accordance with the principle of continuous improvement. The implementation of the quantity assurance system based on the 5 components of the COSO Framework has fulfilled the indicators that have been determined but based on the results of the interview with the personel internal company for the next implementation of the quantity assurance system, it is necessary to separate between executor and assessor to maintain segregation of duties.]]>
<![CDATA[Bagaimana Teknologi Informasi Memoderasi Pengaruh Kompetensi Auditor dan Tekanan Waktu Terhadap Kualitas Audit ]]>
<![CDATA[Budianto, Arip]]>;
<![CDATA[Firmansyah, Amrie]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v9i1.2419
<![CDATA[In carrying out its audit duties on the management and responsibility of state finances, Badan Pemeriksa Keuangan (BPK) is required to continue to improve the quality of its audits in to maintain public trust. This study aims to examine the effect of auditor competence and time pressure on audit quality and to determine whether information technology moderates the effect of auditor competence and time pressure on audit quality. The data used in this study is a questionnaire survey distributed to respondents during November to December 2023. The respondents in this study were carried out using purposive sampling with the criteria being an auditor at the BPK. The final sample used in this study amounted to 34 observations. The results showed that competence has a positive effect on audit quality, time pressure has no effect on audit quality, and information technology does not moderate the effect of competence and time budget pressure on audit quality.]]>
<![CDATA[Pengaruh Kompetensi, Profesionalisme, Dan Tekanan Waktu Terhadap Kualitas Audit Dengan Teknologi Informasi Sebagai Pemoderasi ]]>
<![CDATA[Sihombing, Juslen justinus]]>;
<![CDATA[Firmansyah, Amrie]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v9i1.2421
<![CDATA[This research examines the influence of competence, professionalism and time pressure on the quality of investigative audits by applying information technology as a moderator. This research uses a quantitative method using primary data and the selection of respondents is based on purposive sampling with the criteria of of auditors at The Audit Board of the Republic of Indonesia (1) having conducted an investigative examination in order to calculate state losses, (2) having a Certified Fraud Auditor (CFrA) and Certified Fraud Examiner (CFE) certification, (3) fulfilling the education and training hours per year at the Directorate General of Investigative Unit of the BPK RI. The data used in this research came from a questionnaire survey distributed to respondents from October 23 th -26th 2023. The final sample used in this study amounted to 78 observations. The research tested competence, professionalism has a positive effect on the quality of investigative audits, while time pressure has a negative effect on the quality of investigative audits and the application of information technology as a moderator strengthens the effect of competence, and professionalism on the quality of investigative audits, and weakens the negative effect of time pressure on the quality of investigative audits. This research contributes to the literature on investigative auditing and suggests improving auditor competence and professionalism and using information technology in conducting investigative audits]]>
<![CDATA[Peran Sekuritisasi Sebagai Pendanaan Ekspansi Kredit Pemilikan Rumah Pada Bank BTN ]]>
<![CDATA[Maulana, Dede Hikmat]]>;
<![CDATA[Gursida, Hari]]>;
<![CDATA[Indrayono, Yohanes]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v9i1.2422
<![CDATA[Banks as intermediary institutions collect funds from the public in the form of and provide credit, one of which is Home Ownership Credit/KPR. However, there is a risk of a mismatch between funding and bank financing. KPR credit which has a long term is not comparable to funding sources from bank customer deposits which have a tenor of less than 1 year. Bank BTN as a bank that focuses on housing financing continues to pursue mortgage credit growth, one of which is by means of mortgage securitization. KPR securitization as a relatively cheap source of long-term funding is one of Bank BTN's ways of expanding KPR credit. The aim of this research is to determine the impact of securitization on the financial performance and company performance of Bank BTN. This research is expected to provide an understanding regarding KPR securitization and the development of KPR credit in Indonesia, especially KPR securitization carried out by Bank BTN in the period 2018 to 2023. The analytical method used in this research is qualitative descriptive analysis. The data used in this research uses secondary data sources, including publications of company financial reports, government policies and regulator reports. Data collection techniques in this research used documentation, observation and interview techniques. The research results show that although KPR securitization has a positive impact on Bank BTN's liquidity and is used as an alternative source of financing for KPR expansion, it does not have a significant impact on shareholder profits.]]>
<![CDATA[Pengaruh Literasi Keuangan, Inklusi Keuangan, Gaya Hidup, Dan Financial Technology Terhadap Perilaku Keuangan Pegawai PT. X di SUMUT ]]>
<![CDATA[Nasution, Abdillah Arif]]>;
<![CDATA[Balatif, Muhammad Rijal]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v9i1.2428
<![CDATA[This research aims to analyze the influence of financial literacy, financial inclusion, lifestyle, income and financial technology on the financial behavior of PT X. This research is associative research and the type of data used is quantitative data. The population in this study was 178 people who were employees of PT. X with a sampling technique using purposive sampling. The data analysis techniques used are descriptive statistical analysis and multiple linear regression. The results of this research show that financial literacy, financial inclusion, lifestyle, income and financial technology simultaneously have a significant influence on the financial behavior of PT X. Partially, financial literacy has a positive and insignificant effect on the financial behavior of PT X, financial inclusion has a positive and significant effect on the financial behavior of PT X, lifestyle has a positive and significant effect on the financial behavior of PT X, income has a positive and insignificant effect on the financial behavior of PT X, financial technology has a positive and insignificant effect on the financial behavior of PT X. The most dominant influence on financial behavior is financial inclusion.]]>
<![CDATA[Studi Fenomenologi: Peran Operator dalam Penyusunan Laporan Keuangan Berbasis SAKTI ]]>
<![CDATA[Hutagalung, Marlina Irene]]>;
<![CDATA[Rosidi, Rosidi]]>;
<![CDATA[Purwanti, Lilik]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v9i1.2432
<![CDATA[This research aims to provide an in-depth understanding of the meaning of the operator's role in the process of preparing SAKTI-based financial reports. The research method used is descriptive qualitative with a transedental phenomenological approach. Good coordination, technology development, and increased HR competence will work together to improve the efficiency and quality of financial report preparation. This research implies that further research is needed regarding the meaning of the operator's role in other modules in the SAKTI application, in order to see the obstacles that arise in other modules. So that an evaluation can be made to improve the performance of the operators in the future. This research focuses more on the role of operators in producing quality financial reports and seeing how operators interpret their own roles.]]>
<![CDATA[Anti-Bribery Declaration (Study on Indonesian Construction Companies) ]]>
<![CDATA[Utami, Elika Regni]]>;
<![CDATA[Hadiprajitno, Paulus Theodorus Basuki]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v9i1.2434
<![CDATA[Bribery is the most serious type of corruption in Indonesia. Business can manage potential bribery practices by implementing Anti-Bribery Management System (ABMS). The ISO 37001 certificate is one part of ABMS and the government requires construction companies to have this certificate. Anti-bribery declaration shows that a company commitment to stakeholders to demonstrate transparency and comply with ethical standards. Implementing this strategy is effective in maximizing stakeholder trust. The objective of this study is to determine the influence of the board of directors on anti-bribery declaration. Characteristics of the board of directors include size, activities, gender diversity and expertise. Directors' activities is shown by how often they have meetings in a year. Gender diversity means having different genders represented, this happens when there are women on the board. Directors' abilities in the field of accounting or finance show their skills. This study was conducted on construction sector companies listed on the Indonesia Stock Exchange in 2020-2023 and obtained data from annual report on the Indonesia Stock Exchange and company website. The sample selection used in this quantitative research was purposive sampling and the results of this selection obtained 17 companies. The analysis techniques used logistic reggression analysis. The results of this study analysis are company’s anti-bribery declaration can be influenced by size, activities, and gender diversity. In contrast, director’s expertise inadequate influence on anti-bribery declaration.]]>
