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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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Operasionalisasi dan Faktor-Faktor yang Mempengaruhi Efektivitas Audit Internal: Systematic Literature Review Syafithri, Yuyun; Wahyudi, Tertiarto; Yusrianti, Hasni; Meutia, Inten
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.v9i2.2598

Abstract

The purpose of this study is to present how internal audit effectiveness can be operationalized. The researcher used a structured literature review method obtained from reputable electronic databases from 2019 to 2024 resulting in 35 studies selected based on inclusion and exclusion criteria. The findings of this study comprehensively present the developments, factors, indicators, and future research suggestions related to internal audit effectiveness. This study offers a contribution to research and practice related to improving internal audit effectiveness conducted in both the public and private sectors that can be used as a consideration for conducting future research in this area.
Analisis Pengaruh Environment, Social, General Disclosure, dan Indikator Keuangan terhadap Nilai Perusahaan: Sektor Perkebunan di BEI Oktaviana, Sonya; Sembel, Roy; Manurung, Adler Haymans
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.v9i1.2602

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan Environmental Social Governance (ESG), ROA, ROE, leverage, ukuran, dan pertumbuhan perusahaan terhadap nilai perusahaan (firm value). Data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan perkebunan yang terdaftar di Bursa Efek Indonesia (BEI), serta penilaian atas pengungkapan ESG pada setiap perusahaan sampel dengan menggunakan data dari situs esgi.ai. Industri perkebunan dipilih sebagai fokus penelitian berdasarkan pemahamaan bahwa ekspansi penggunaaan lahan pada industri perkebunan berpotensi bertentangan dengan penerapan keberlanjutan (sustainability) dan ESG. Penelitian ini merupakan penelitian kuantitatif, dengan populasi penelitian adalah seluruh perusahaan perkebunan yang terdaftar di Bursa Efek Indonesia selama periode tahun 2019-2022. Pemilihan sampel dalam penelitian ini dengan metode purposive sampling. Berdasarkan kriteria yang telah ditentukan, diperoleh data sebanyak 24 perusahaan selama 4 tahun. Uji hipotesis yang digunakan adalah analisis regresi linear berganda menggunakan program IBM SPSS Statistic versi 25.0. Hasil penelitian ini menunjukkan bahwa secara parsial, variabel Leverage, Firm Size dan Growth, masing-masing dari ketiga variabel ini berpengaruh secara signifikan terhadap Firm Value. Variabel Environment disclosure, Social disclosure, General disclosure, ROA, dan ROE, secara parsial tidak berpengaruh secara signifikan terhadap Nilai Perusahaan. Secara simultan, seluruh variabel independen berpengaruh terhadap variabel dependen (Firm Value). Kata kunci: pengungkapan ESG; ROA; leverage; pertumbuhan; nilai perusahaan
Internalisasi Nilai Budaya Sipakatau dalam Akuntansi Pertanggungjawaban Sosial Junaid, Asriani; Susanto, Edy; Muh. Arif; Basalamah, Muhammad Syafi'i A.; Said, Darwis
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.v9i1.2606

Abstract

Businesses play a significant role in addressing current environmental issues. Corporate Social Responsibility (CSR) represents a company’s commitment to economic (profit), social (people), and environmental (planet) principles. This study examines the implementation of social accountability accounting based on sipakatau values and CSR practices at PT Semen Bosowa Maros. Sipakatau, a core value of Bugis culture, emphasizes respect and recognition of others. As a societal norm, sipakatau serves as a behavioral guide, including in business practices. This study uses a qualitative method with an ethnomethodology approach, involving interviews, observations, and documentation. The findings reveal that sipakatau values are reflected in consultations (mappatabe) with local communities before making decisions that could impact their social and environmental systems. CSR practices at PT Semen Bosowa Maros not only benefit the company but also contribute to the sustainability of community life. CSR rooted in sipakatau fosters synergy between businesses, communities, and the environment. Support from both internal and external stakeholders is crucial for a company’s legitimacy. Therefore, sipakatau values are highly relevant and should be integrated as guiding principles in corporate social responsibility initiatives.
Transformasi Digital di Belitung: Bagaimana Mobile Banking Merubah Cara PNSD Bertransaksi Fatmawati, Fastri; Rohman, Abdul
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.v9i1.2611

Abstract

Finding out how the TAM variable affects regional civil servants' adoption of mobile banking in Belitung Regency is the aim of this study. A theoretical framework model is developed employing five variables; perceived usefulness, perceived ease of use, education level, attitude toward using, and behavioral intention. Belitung Regency's regional civil servants are the subject of this study. Structural Equation Modeling using WarpPLS 8.0 is the data analysis technique. Convenience sampling was used in this study to gather information from 139 respondents, who were Belitung Regency civil servants who utilize the Bank Sumsel Babel mobile. According to the study's findings, attitudes toward use were influenced by perceived usefulness and perceived ease of use, but not education level. Perceived ease of use and attitudes toward the Bank Sumsel Babel mobile application were the main factors influencing the behavioral intention of regional civil servants in Belitung Regency to adopt mobile banking; perceived usefulness and education level had no effect. The study's findings have consequences for banks, particularly Bank Sumsel Babel who should keep enhancing their mobile banking offerings to attract more users of mobile banking.
Balanced Scorecard Sebagai Alat Manajemen Strategi Untuk Mengukur Kinerja Sekolah Islam Terpadu (SIT) Bina Insani Cahaya Abadi Salim, Salim; Hanifa, Imam Abu; Ismawati, Iis
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2480

Abstract

Competition in the business world brings major changes in all operational activities, marketing and human resource management. This requires organizations to better prepare themselves so they can be accepted and compete on the global stage. This condition makes management work hard to prepare, perfect and look for new strategies so that the organization is able to survive and develop in national and international competition. SIT (Integrated Islamic School) Bina Insani Cahaya Abadi is a non-profit Integrated Islamic School in Serang Regency. With TKIT, SDIT, SMPIT and SMAIT education programs Schools must survive in the midst of globalization which has a big impact on the world of education in Indonesia, including schools being used as business media so that education in Indonesia is controlled by capital owners. In the end, school administrators will be at a crossroads between maintaining their idealism as educational people or following the flow of globalization which leads to the commercialization of education. Balanced Scorecard is a comprehensive performance measurement method. The focus of the Balanced Scorecard measurement includes the following: (1) Clarifying and translating the company's vision and strategy, (2) Communicating and conveying strategic goals with performance measures, (3) Planning, setting targets and aligning strategic programs, (4) Developing feedback and learning strategies to improve continuously in the future. In this research approach, the author uses a qualitative descriptive narrative approach. Some sources of qualitative data are interview notes, transcripts of focus groups answering open questions, transcriptions of video recordings, reports of experiences with a product.
Determinan Pengungkapan Emisi Karbon: Sebuah Studi di Sektor Energi Desiana, Desiana; Luthfia Nanda, Ulfa; Hermansyah, Iwan
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2493

Abstract

The issue of global warming is an issue that attracts the world's attention, the increase in carbon emissions released by industry and motor vehicles is suspected to be the cause, the world is committed to reducing the effects of greenhouse gases in the Kyoto Protocol, the Kyoto Protocol is an international convention that agrees to reduce the effects of greenhouse gases implemented in Kyoto in 1997. This study aims to see the effect of environmental performance, financial performance, company size, reputation of public accounting firms and company age on carbon emission disclosure, the population in this study are energy sector companies listed on the Indonesian Stock Exchange for 2018-2022 that publish annual reports and/or sustainability reports, the sampling technique uses purposive sampling, the total sample in this study is 90 energy sector companies that meet the criteria, the analysis technique uses multiple linear regression analysis to test the hypothesis. The results of this study indicate that environmental performance and company age have a significant effect on carbon emission disclosure, while financial performance, reputation of public accounting firms and company size have no effect on carbon emission disclosure  
Bid Ask Spread, Market Value, Variance Return Terhadap Holding Period: (Faktor Determinan Periode Menahan Saham) Nurjanah, Rina; Ayuningtyas, Eka Avianti; Dasman, Sunita; Amalia, Putri Nur
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2502

Abstract

This study aims to analyse the impact of bid-ask spread, market value, and variance return on the stock holding period. The bid-ask spread is a measure of transaction costs and liquidity. The market value reflects the size and stability of the company. Finally, the variance return shows the level of stock volatility. The data analysis was conducted on several energy sector companies traded on the stock market between 2019 and 2021. The research method employs descriptive statistical analysis, classical assumption testing, multiple linear regression analysis, and determination coefficient testing. The results demonstrated that bid-ask spread and market value exert no significant influence on the holding period. Conversely, variance return has a significant negative effect on the holding period, indicating that the higher the variability of a stock's return, the shorter the stock's holding period by investors. This finding indicates that return volatility is an important factor that investors consider when deciding the duration of stock ownership. This study provides implications for investors to pay more attention to the level of stock volatility in their investment strategy and for market regulators to manage volatility to support better market stability.
Mampukah Ukuran Perusahan Memoderasi Hubungan Profitabilitas Dan Leverage Terhadap Penghindaran Pajak Agustadana, Barry Truman; Khomsiyah, Khomsiyah
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2508

Abstract

Tax in the eyes of the state is an income that is used to finance government administration, but for companies tax is a burden that can affect the profits generated by the company. The existence of these differences in interests makes taxpayers able to avoid taxation (Alfaruqi et al., 2019). The opportunity for tax avoidance to occur is also caused by the Indonesian government adopting a self-assessment system in its tax collection system (Razif & Rasyidah, 2020). This research is an extension of research conducted by Bratakusuma (2021). The population in the research is companies in the primary consumer goods and non-primary consumer goods sectors listed on the IDX in 2020 - 2022, with a total of 192 sample companies. The sampling method used in the research is the purposive sampling method and SPSS will assist in processing the data. The results of this research show that profitability has a negative effect on tax avoidance and leverage has a positive effect on tax avoidance. Company size strengthens the positive influence between leverage on tax avoidance and company size strengthens the negative influence between profitability on tax avoidance.
The Effect of Corporate Social Responsibility, Profitability, Activity Ratio, Solvency Ratio, and Liquidity Ratio on Corporate Value : (Case Study on Mining Companies Listed on the IDX for the 2014-2018 Period) Mustari, Mustari
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2534

Abstract

This research aims to determine the influence of Corporate Social Responsibility, Profitability, Activity Ratios, Solvency, and Liquidity on Company Value in Mining Companies Listed on the IDX for the 2014-2018 period. The background of this research is the fluctuation and continued decline in coal prices year by year in the mining sector. This is a descriptive and explanatory study using multiple linear regression analysis. The software used for data analysis is Eviews 10. Data analysis in this study begins with a model test using the Common Effect Model, Fixed Effect Model, and Random Effect Model, followed by model selection tests such as the Chow test, Hausman test, and Durability Multiplier test. Classic assumption tests include normality, heteroskedasticity, autocorrelation, and multicollinearity tests. Subsequent steps involve multiple linear regression tests and hypothesis testing in the form of partial regression coefficient tests (t-tests) and determination coefficient tests. The population of this research consists of 210 financial reports, while the sample comprises 35 reports meeting the criteria of having Annual and Sustainability Reports. The data used is secondary data obtained through documentation and literature study methods. The findings indicate that CSR does not influence Firm Value (Tobin'Q), Profitability (EPS) does not affect Firm Value (Tobin'Q), Activity Ratio (TATO) influences Firm Value (Tobin'Q), Solvency (DAR) influences Firm Value (Tobin'Q), and Liquidity (CR) influences Firm Value (Tobin'Q) with a value of 0.0249. From the coefficient of determination (R2), it is concluded that Corporate Social Responsibility, Profitability, Activity Ratios, Solvency, and Liquidity have a simultaneous effect.
Dampak Green Accounting Terhadap Kinerja Keuangan Perusahaan Pertambangan Indonesia Safitri, Rika Henda; Relasari, Relasari; Aslagar , Tomi; Kalsum, Umi; HS, Rosihan Arief
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2544

Abstract

This research aims to empirically test the influence of green accounting, environmental performance, capital structure and company size on the financial performance of coal mining companies listed on the Indonesia Stock Exchange in 2018-2022. Based on the purposive sampling method, a sample of 16 companies was produced. The data analysis technique uses multiple linear regression analysis with SPSS 26 program tools. The results of this research show that green accounting and capital structure do not have a positive influence on financial performance. Meanwhile, environmental performance and company size have a positive influence on the company's financial performance.

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