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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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Faktor yang Berdampak kepada Harga Saham saat Pemulihan Ekonomi Nasional Covid-19 Labbaik, Muhamad; Mujtaba, Muhammad Irsyad Elfin; Primasatya, Rieswandha Dio; Lorensa, Like
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.v8i4.2293

Abstract

This study examines the relationship between ROA, ROE, EPS, CR, and NPM variables on stock prices after the Covid-19 pandemic. The research applies a quantitative method using secondary data. The data comes from Indonesian companies listed on the IDX for the period 2021-2022. The tests conducted include descriptive analysis and regression analysis. The financial data was sourced from the Osiris database provider. The results of this study show that the ROA variable has a significant impact on stock prices. The ROE variable does not have a significant impact, nor do the NPM, CR, and EPS variables. These findings can be useful for investors in gaining insights into the equity market in Indonesia. The limitation of this study is that it only uses five variables and focuses solely on the company's fundamental aspects. Other variables, such as non-accounting factors like the psychological aspect of Indonesian investors, could also be considered.
Pengaruh Economic Performance, Environmental Performance dan Good Corporate Governance Terhadap Nilai Perusahaan (Tobins’Q) Utari, Indriana Tri; Khomsiyah, Khomsiyah
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.v8i4.2304

Abstract

This research examines the company value that occurs in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This study aims to prove that economic performance, environmental performance and good corporate governance affect the success of company value. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period, totaling 26 companies. The sample selection technique in this study was carried out by non-probability sampling. The analysis used descriptive statistical analysis and panel data regression analysis. The results of this study are economic performance has a significant effect on firm value, environmental performance has a significant effect on firm value and good corporate governance has a significant effect on firm value.
Evaluasi Penerapan Kebijakan Pajak Natura Berdasarkan PMK Nomor 66 Tahun 2023 Purba, Lady Chintya; Rosid, Arifin
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.v9i1.2417

Abstract

The Indonesian Government issued Minister of Finance Regulation Number 66 of 2023 as an implementing regulation of Government Regulation Number 55 of 2022. This new regulation aims to regulate the Income Tax treatment of income or compensation concerning work or services received in-kind. A study was conducted to evaluate the performance of PT. GXX in implementing the in-kind tax policy contained in PMK Number 66 of 2023. The research focused on examining the Company's tax system based on the principles contained in the Tax Control Framework. PT GXX operates in the logistics and offshore services sector, providing in-kind facilities to employees such as transportation, credit, accommodation in offshore locations, etc. The study was a single case study using a descriptive qualitative approach based on case studies. The evaluation results demonstrate that PT GXX can develop effective tax strategies by deeply understanding regulations and identifying areas impacted by the implementation of in-kind taxes. With substantial support from its tax consultants, the company can establish necessary control processes and document the entire tax implementation process. Proper division of duties and responsibilities and regular monitoring and internal audits can lead to a successful implementation of new tax regulations following the principles of TCF. Despite facing challenges such as a lack of government-provided socialization and training, PT GXX has shown its commitment to adopting TCF principles in implementing new tax regulations. Thus, this research provides recommendations for providing training to deepen tax knowledge further, create clear standard operating procedures, and maintain a proactive attitude and good communication between internal teams.
Analysis of Intellectual Capital Research Trends: A Comprehensive Review of the Last Decade's Academic Literature Rachmawati, Rima; Abdul Halim, Radhi; Arifian, Andry; Cosa, Kenneth; Abu, Janine
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.v8i4.2499

Abstract

This study examines the evolution of Intellectual Capital (IC) literature from 1997 to 2023 using Scopus. It employs a systematic literature review, integrating bibliometrics to analyze 790 studies. Findings reveal a marked increase in IC publications since 2004, identifying five IC sub-dimensions: human, structural, organizational, process, and relational/social customer capital. The study emphasizes IC’s role in innovation and value creation. It concludes that IC is crucial in modern business, linking it to company performance and wealth creation. Future research should explore IC's specific aspects and impact on organizational digital transformation.
Pengaruh Financial Distress, Cash Holdings, dan Profitabilitas Terhadap Manajemen Laba dengan Syaria Supervisory Board sebagai Variabel Moderasi Rindani, Ajeng Suci Mawa; Zulfikar, Zulfikar
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.v9i2.2680

Abstract

One of the goals of a company is to generate profits or large profits from the results of its operational activities, where a company can be considered good when the company can achieve and maximize its profits, profit management is one of the manager's choices in accounting policies to achieve some of its goals. Profit management can be done in the form of income increasing or income decreasing, depending on the needs and goals to be achieved. A company's profit management actions are carried out by way of income increasing or income decreasing, depending on the needs and goals to be achieved. n profit. This study aims to analyze the effect of financial distress, cash holding, and profitability on earnings management with the sharia supervisory board as a moderating variable. The population used is all sharia banking companies registered with the Financial Services Authority (OJK) for the period 2020 to 2023, totaling 33 companies. This study is a quantitative study through the use of secondary data. Using the purposive sampling method, namely sampling based on certain criteria so that 23 companies were obtained, and 92 samples for four years, with final data of 79 samples. Using multiple linear regression techniques and MRA. The results of the study show empirical evidence that profitability affects management earnings, the higher the profitability the lower the management earnings. The higher the profitability of the company, the more motivated it will be to present its actual financial statements without the need to practice earnings management. While the level of financial distress of a company does not affect earnings management. The condition of a company experiencing financial difficulties does not always encourage the company to carry out earnings management. Likewise, a company's cash holding has nothing to do with earnings management. In addition, the Sharia Supervisory Board as a moderating variable can moderate the effect of profitability on earnings management, weakening the effect of profitability on earnings management practices, because of the control and also sharia ethics that must be upheld by the company.
Corporate Social Responsibility Sebagai Pemoderasi: Determinan Efisiensi Investasi Devi, Ni Luh Ayu Asih Tirta; Darmawan, Nyoman Ari Surya; Atmadja, Anantawikrama Tungga
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.v9i3.2733

Abstract

This study aims to analyze the effect of ownership structure, financial reporting quality, and corporate governance on investment efficiency, and to test the role of Corporate Social Responsibility (CSR) as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2022 period. The results of the study indicate that ownership structure and financial reporting quality do not have a significant effect on investment efficiency. This condition is thought to be influenced by concentrated ownership, weak monitoring mechanisms, and low reliability of accounting information due to information asymmetry and financial reporting manipulation. In contrast, corporate governance has a positive and significant effect on investment efficiency, indicating the importance of effective managerial supervision. CSR is unable to moderate the relationship between ownership structure and financial reporting quality with investment efficiency, because its implementation is still symbolic and not strategic. However, CSR is able to moderate the relationship between governance and investment efficiency, indicating its role as a governance strengthening tool that encourages transparency, accountability, and more efficient investment decision making. This study presents novelty by showing that CSR is only effective as a moderator in the relationship between governance and investment efficiency, but not in ownership structure and financial reporting quality. The implication is that CSR needs to be integrated strategically to truly strengthen corporate governance and investment efficiency.
Trashure as an ESG-Based Digital Innovation to Improve Community Welfare and Green Environment Sustainability Kartika, Vina Fauzia; Ghozali, Nur Azizah Wandinia; Anisa, Siti; Wijayanti, Rahma Rina; Ardhiarisca , Oryza; Oktaviani, Siska Aprilia
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.v9i3.2745

Abstract

Waste management in Indonesia remains a critical challenge for suistainable development, exacerbated by population growth and changing consumption patterns. Data from Ministry of Environtment and Forestry (KLHK) in 2024 shows that only 59.94% of 33.7 million tons of annual waste in properly managed, with the rest polluting rivers or being burned. Jember Regency, for instance, faces low public awareness, inadequate infrastructure, and limited economic value from domestic waste. This Study aims to address these issues by developing TRASHURE, an ESG-Based digital platform managed by Badan Usaha Milik Desa (BUMDes), to transform waste into suistainable investments. Using the prototype method, the research iteratively designed a web application through rapid feedback cycles with BUMDes and rural communities. Key features include waste collection tracking, an educational module, a marketplace for recycled products,and suistainability accounting. The prototype process involved three iterations, refining usability and functionality based on user input. Result demonstrate that TRASHURE enchances community participation, reduces environmental pollution, and supports Suistainable Development Goals (SDGs), particularly Goals 12 (Responsible Consumption) and 13 (Climate Action).
Pengelompokan Performansi Rasio Keuangan Perusahaan Terafiliasi dengan Israel Pasca 07 Oktober 2023 menggunakan AHC Clustering Maharaja, Mahardika Lutvia; Fahrudin, Tora; Rochmawati, Rochmawati
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.v9i3.2749

Abstract

The economy and financial performance of companies can be affected by geopolitical conflicts, especially companies that have ties with countries involved in the conflict. The purpose of this research is to cluster the financial ratios of companies affiliated with Israel after October 7, 2023, using the AHC (Agglomerative Hierarchical Clustering) method. The analysis was conducted based on key financial ratios, namely ROA (Return on Assets), ROE (Return on Equity), DER (Debt to Equity Ratio), Net Profit Margin (NPM), and CR (Current Ratio). The clustering results show that the businesses are divided into three main clusters. The first cluster consists of companies with high profitability but low liquidity, indicating an aggressive financial strategy that takes on greater liquidity risk. Companies in the second cluster show good financial stability because they have balanced liquidity and profitability. Companies in the third cluster have high liquidity but low profitability, indicating a more conservative financial approach. This result allows the company to gain an overview of the financial performance within the company after the occurrence of the Israel-Palestine conflict. This study helps investors, regulators, and the company itself understand how geopolitical instability affects financial performance. Additionally, the research findings can serve as a basis for strategic decisions related to risk mitigation and optimization of financial performance in an uncertain global economic environment.
Online Cheating di Pendidikan Akuntansi dan Bisnis: Peran Dark Triad dan Locus of Control Margery, Nelvina; Bate’e, Nelsi Cerdik Intani; Sepang, Gracia Maharani; Kuang, Tan Ming
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.v9i3.2750

Abstract

The rapid growth of digital learning has reshaped the academic landscape, but it has also raised serious concerns regarding academic integrity. One of the emerging issues is the increasing prevalence of online cheating, which may be influenced by students’ psychological traits. This study aims to examine the impact of psychopathy—one of the traits within the Dark Triad—on online cheating behavior, while also evaluating the moderating role of locus of control (LoC). The novelty of this research lies in its integration of Dark Triad personality traits (specifically psychopathy) and locus of control in understanding online cheating within accounting and business education. A quantitative approach was employed, using primary data collected through a structured questionnaire distributed to 208 university students in Indonesia. The sample was selected using purposive sampling, focusing on students majoring in accounting and business. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software.The findings reveal that: (1) psychopathy has a significant and positive influence on the tendency to engage in online cheating; (2) students with an external locus of control are more likely to exhibit dishonest behavior; however, (3) locus of control does not significantly moderate the relationship between psychopathy and online cheating. These results suggest that while personality traits and perceived control play important roles in shaping unethical behavior in digital learning environments, their interaction may not always be statistically significant. The study underscores the importance of addressing individual psychological factors and calls for integrative strategies—such as digital ethics education and moral reflection—to foster academic honesty in online settings, particularly within accounting and business education.
How the Impact of Islamic Stocks and ZIS (Zakat, Infaq & Shodaqoh) on Poverty Holik, Abdul
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.v9i3.2754

Abstract

The role of Islamic stock in poverty reduction was sometimes dubious. This research empirically aims to address any questions and doubts about the impact of Islamic stocks and ZIS (zakat, infaq, & shodaqoh) in reducing poverty. The study chose the period from 2002 to 2015. It is the starting year of Islamic stocks traded in Indonesia until its peak of growth. The method used here is VAR (Vector Autoregressive), which can capture reciprocal relationships among all variables. Based on the calculation with VAR, we found that Jakarta Islamic Index (JII), as a proxy for Islamic stocks, ZIS and poverty have a negative impact reciprocally. The Granger-Causality test shows that all variables have a significant impact on influencing each other. In this research, we propose that stock markets do not directly eradicate poverty, but through the mechanism of capitalisation in real sectors. Meanwhile, ZIS, as an Islamic philanthropy, can provide a direct impact on the poor to improve their welfare.

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