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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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Green Innovation Sebagai Pemoderasi: Determinan Pengungkapan Environmental, Social, Governance Astari, Ni Putu Ayu Astiti Mustika; Purnamawati, I Gusti Ayu; Werastuti, Desak Nyoman Sri
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2748

Abstract

 Environmental, Social, and Governance (ESG) is an important indicator in assessing a company's commitment to sustainability, as well as a strategic consideration in socially responsible investment. This study aims to test and analyze the effect of Enterprise Risk Management, Financial Performance, and Foreign Ownership on Environmental, Social, and Governance disclosure with Green Innovation as a moderating variable. The approach used in this study is a quantitative approach with multiple linear regression analysis on companies that are consistently listed in the ESG Leaders Index and the SRI-KEHATI Index with annual report periods and sustainability reports in 2020-2023. The purposive sampling technique was used to obtain 17 companies with a total of 68 data in 4 years and analyzed using STATA 15.0 software. This study uses the Moderated Regression Analysis (MRA) test. This study shows that Enterprise Risk Management (ERM), Net Profit Margin (NPM), and foreign ownership have various effects on Environmental, Social, and Governance (ESG) disclosure. NPM has a significant positive effect, while ERM and foreign ownership are not significant. Green Innovation (GI) fails to moderate the relationship between ERM, Tobin's Q, and foreign ownership on ESG, and actually weakens the relationship between NPM and ESG. These results confirm that internal factors such as green innovation have not been optimized, while external factors and short-term strategies are more dominant in driving ESG transparency in Indonesian companies.
Determinants of Firm Value in the Indonesian Property and Real Estate Sector: Evidence from Panel Data Analysis (2013-2024) Hidayat, Taufik; Yahya, Adibah; Ayuningtyas, Eka Avianti; Tikaromah, Oom
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2774

Abstract

This study analyzes how Good Corporate Governance (GCG), specifically through the audit committee, capital structure (DER), profitability (ROE), and firm size, influences firm value within Indonesia's property and real estate sector. By examining secondary data from companies' annual reports between 2013 and 2024 using panel data regression, and sample selection using purposive sampling. The findings indicate that the audit committee does not significantly influence firm value, suggesting its role is more supervisory than directly strategic in value creation. Conversely, capital structure (DER) shows a positive effect on firm value, implying that efficient debt utilization can enhance shareholder returns. Profitability (ROE) also positively impacts firm value, confirming that strong financial performance and operational efficiency boost investor confidence. Interestingly, firm size negatively affects firm value, possibly due to operational complexities and inefficiencies often associated with larger corporations. These insights offer valuable guidance for investors and management in understanding the determinants of firm value in this sector.
Sustainable Competitive Advantage: Transforming Green Practices Into Batik SME Performance Srikalimah, Srikalimah; Idris, Ahmad; Akbar, Taufik; Munawaroh, Nuril Aulia; Munir, Miftahul
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2719

Abstract

This study analyzes how green entrepreneurship (GE) and sustainable business management (GBM) affect the performance of natural-dye batik SMEs., with sustainable competitive advantage (SCA) serving as a mediating factor. The research population consists of 48 natural-dye batik MSMEs in Kediri registered with relevant institutions. A saturated sampling technique was applied, making the entire population the research sample. The research utilized Structural Equation Modeling-Partial Least Squares (SEM-PLS) to quantitatively investigate both direct effects and mediated relationships among variables. The findings indicate that GE and GBM have no significant direct effect on BP or SCA. Conversely, SCA has a significant positive effect on BP and fully mediates the influence of GE on BP as well as GBM on BP. The study underlines that improvements in business performance through green entrepreneurship and green business management are achieved only if such practices are first shaped into sustainable competitive advantage. These results provide empirical support for the Natural Resource-Based View (NRBV), highlighting that environmental strategies yield sustainable performance only when coupled with inimitable organizational capabilities and provides practical implications for batik MSMEs to focus on product differentiation, innovation, and eco-branding.
Faktor-Faktor Penentu Akuntabilitas Kinerja Pemerintah: Dari Anggaran hingga Sistem Pelaporan Tauda, Zanabel Nuriajan; Jeandry, Gregorius; Kusumaningrum, Sheila; Zainuddin, Zainuddin
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2771

Abstract

This study aims to analyze the influence of performance-based budgeting, government internal control systems, compliance with laws and regulations, human resource competence, and reporting systems on the performance accountability of government agencies in Ternate City. A quantitative approach was employed using a survey method. Data were collected through questionnaires distributed to 120 respondents from 34 Regional Apparatus Organizations (OPD) selected using purposive sampling. Data were analyzed using multiple linear regression with SPSS. The results reveal that performance-based budgeting and internal control systems have a positive and significant effect on performance accountability. In contrast, compliance with regulations, human resource competence, and reporting systems do not have a significant influence. The model explains 63% of the variance in the dependent variable. The novelty of this research lies in the simultaneous testing of five variables affecting accountability, particularly the inclusion of the reporting system, which has rarely been examined alongside other factors in the context of local governments. These findings emphasize the importance of implementing results-oriented budgeting and effective internal controls to enhance government accountability..
Good Corporate Governance Strategy and Firm Value: The Moderating Role of Firm Size Hidayat, Taufik; Nurjanah, Rina; Tikaromah, Oom; Ramadhan, Fauzan Gilang
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2772

Abstract

This study analyses the effect of Good Corporate Governance (GCG) on firm value in the property and real estate sector in Indonesia, with firm size as a moderating variable. The phenomenon of fluctuating stock prices and decreasing company value in this sector is the background of the study. GCG is measured through the board of directors, board of commissioners, and audit committee, while firm value is calculated by Price Book Value (PBV). The research sample consisted of 24 property and real estate companies listed on the Indonesia Stock Exchange during the period 2013-2024, using a purposive sampling technique. The data was analysed using panel data regression with e-Views. The results indicate that the board of directors has a positive impact on firm value, whereas the boards of commissioners and the audit committee have no significant effect. Firm size weakens the effect of the board of directors on firm value, but does not moderate the effect of the board of commissioners and the audit committee. The findings indicate the complexity of the relationship between GCG, firm size, and firm value in the property and real estate sector in Indonesia. This research enriches agency and signaling theories, and shows that the role of the board of directors has a greater influence on smaller firms, suggesting that larger firms need to develop adaptive governance mechanisms to enhance the board’s effectiveness
Pengaruh Struktur Modal Terhadap Kinerja Keuangan Bank Komersial Konvensional di Indonesia Safitri, Kesuma Dewi; Wahyudi, Ickhsanto
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2773

Abstract

In the banking world, the chosen capital structure will have a direct impact on the bank's ability to finance operational activities, manage risk, and maintain long-term financial stability. Therefore, this research was conducted to evaluate how far decisions related to capital structure can affect the financial performance of 22 conventional commercial banks on the IDX in 2021-2024, an analysis technique using the Stata 15 program with the Random Effect Model (REM). In this study, a quantitative approach with an explanatory study design was used. The t-test in this research shows that LDR and DTAR show a positive and significant influence on financial performance, while ATER shows a negative and significant influence on financial performance. The CAR and GA did not show a significant influence on financial performance. The results of this study imply that banks need to maintain a balanced capital structure, particularly in managing liquidity and funding ratios, to improve the effectiveness of financial performance.
Pengaruh Literasi Keuangan dan Uang Saku Terhadap Perilaku Konsumtif Mahasiswa Politeknik Negeri Tanah Lau Rahmayani, Putri; Radna Nurmalina; Laoli, Victorinus; Rizky Aldi Setianda
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2775

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan uang saku terhadap perilaku konsumtif mahasiswa Politeknik Negeri Tanah Laut. Metode yang digunakan adalah kuantitatif., data dikumpulkan melalui kuesioner dengan 76 responden dan data dianalisis menggunakan SPSS versi 26. Analisis data menggunakan regresi linear berganda, uji analisis yang digunakan meliputi uji normalitas, uji reliabilitas, uji normalitas, uji heterokedastisitas, dan uji multikolineritas. Hasil penelitian menunjukkan 1) literasi keuangan tidak berpengaruh terhadap perilaku konsumtif; 2) uang saku berpengaruh terhadap perilaku konsumtif; 3) literasi keuangan dan uang saku berpengaruh terhadap perilaku konsumtif mahasiswa. Nilai koefisien determinasi (R2) sebesar 0,109 menunjukkan bahwa kedua variabel bebas menjelaskan 10,9% variabel perilaku konsumtif., sedangkan sisanya sebesar 89,1% dipengaruhi oleh variabel lain. Kesimpulan dari penelitian adalah pengelolaan keuangan yang baik dalam penggunaan uang saku sangat penting untuk mengurangi perilaku konsumtif, meskipun literasi keuangan belum menunjukkann pengaruh langsung terhadap perilaku konsumtif.
Evaluasi Penerapan TER PPh 21 Pada Pemungut Pajak Berdasarkan The Four Maxim Melfianti, Alvidhea; Abbas, Yulianti
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2777

Abstract

The complexity of Income Tax Article 21 calculations has led the Indonesian government, through the Directorate General of Taxes (DGT), to introduce a new calculation scheme known as the Average Effective Tax Rate (TER). This policy was designed to provide simplicity, convenience, and fairness. However, its implementation in practice has not been free from criticism. This study aims to evaluate the implementation of TER in the withholding of Income Tax Article 21 using Adam Smith’s Four Maxims: equity, certainty, convenience, and efficiency. A qualitative method was employed, with data collected through in-depth interviews with tax authorities, tax withholders, and tax consultant. The findings indicate that in terms of the justice principle, the ability-to-pay and horizontal equity principles are relatively fulfilled. However, the benefit principle is not universally perceived by all taxpayers, and vertical equity remains suboptimal—particularly for recipients of non-regular income. The principle of certainty has been fulfilled normatively, but challenges remain in the form of interpretational differences over certain provisions. The convenience principle is not yet fully achieved due to the instability of the DGT system and ongoing technical difficulties. Lastly, the efficiency principle has been optimally met, though the initial implementation incurred high financial cost.
Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi SDM dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan Sumekar, Aried; Marviana, Ratna Dina; Junaidi, Listya Devi
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2779

Abstract

In Indonesia, a regulation has been established that requires small businesses to prepare financial statements or maintain proper accounting records, namely Minister of Cooperatives and Small and Medium Enterprises Regulation No. 2 of 2024 concerning Cooperative Accounting Policy. However, despite the enactment of this regulation, in reality, many MSME players still prepare financial statements that do not comply with standards, and some do not prepare financial statements at all. The purpose of this study is to identify the factors influencing the quality of financial statements in SMEs in the city of Medan. The research method chosen is a mixed-methods approach. The population in this study consists of SMEs registered with the Cooperative and SME Agency of the City of Medan. The sample was reduced using purposive sampling with selected criteria, resulting in a total of 113 samples. Data will be analyzed using path analysis (Smart PLS). The results of the analysis indicate that the three independent variables—information technology utilization, human resource competence, and internal control systems—have a positive and significant impact on the quality of SME financial statements. Among these three variables, the internal control system has the most dominant influence, with an effect size of 61.5%. This indicates that the better the implementation of internal control systems, the higher the quality of financial reports produced by SMEs. This finding has practical implications for SME development, particularly in strengthening internal control aspects and improving the utilization of information technology and human resource competencies to support the accountability and transparency of financial reports.
Overconfidence CEO dan Nilai Perusahaan: Peran Mediasi Struktur Modal dan Investasi Yani, Akhmad; Sitorus, Riris Rotua
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2785

Abstract

This study evaluates the impact of CEO overconfidence on company value, with the mediating role of capital structure and investment policy. The background of this study is highly relevant given the increasing attention to psychological aspects in financial decision-making in emerging markets, such as Indonesia, where leadership dynamics play an important role in business strategy and company value fluctuations. CEO overconfidence can encourage bold decision-making, which has the potential to increase company value. However, this behavior can also pose significant risks if not managed properly. The study uses a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM) techniques to analyze 450 observations from 90 companies in the raw materials, consumer goods, energy, infrastructure, and manufacturing sectors listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The CEO overconfidence index was measured through a combination of demographic indicators such as share ownership, age, tenure, and education level. The analysis results show that CEO overconfidence has a significant effect on capital structure and investment policy, as well as a direct impact on company value. Of the two mediating variables, only investment policy (ROI) significantly mediates this relationship, while capital structure (DER) does not. These findings support behavioral finance theory and signaling theory, which affirm that cognitive biases play a real role in managerial financial decisions. Practically, this study provides important insights for investors to evaluate the impact of psychological biases on company performance and for boards of directors to formulate incentive policies that can manage CEO behavioral risks, thereby making strategic decision-making more optimal and transparent.

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