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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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Optimasi Manajemen Risiko dan Efektivitas Pengiriman Kargo: Uji Mediasi Service Quality dengan PLS-SEM pada CV Anugrah Alam Abadi Lestari, Putri Indah; Soemitra, Andri; Rahma, Tri Indah Fadhila
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.v9i4.2842

Abstract

The cargo distribution industry in Indonesia continues to face challenges such as lost, damaged, delayed, and exchanged goods. This study aims to analyze the effect of Risk Management Optimization on Cargo Distribution Delivery, with Service Quality as a mediating variable. Using a quantitative approach and the Structural Equation Model (SEM) method based on Partial Least Square (PLS), data were collected from 50 respondents consisting of 40 operational employees and 10 active customers of CV Anugrah Alam Abadi. The results show that Risk Management Optimization significantly influences Cargo Distribution Delivery (? = 0.565; p < 0.001) both directly and indirectly through Service Quality (? = 0.337; p = 0.006). These findings confirm that effective risk management not only reduces operational risks but also enhances service reliability and delivery efficiency. Practically, companies should strengthen Standard Operating Procedures (SOP) for cargo loading–unloading, implement real-time tracking systems, and establish clear Service Level Agreements (SLA) with transportation partners to minimize risk and improve customer satisfaction.
Peran Program Dinas Koperasi dan UKM dalam Pemberdayaan dan Pengembangan UMKM di Kota Binjai Salsabilla, Salsabilla; Jannah, Nurul; Nasution, Lathief Ilhamy
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.v9i4.2844

Abstract

ABSTRACT This study aims to analyze the role of the Cooperative and SME Agency program in the empowerment and development of Micro, Small, and Medium Enterprises (MSMEs) in Binjai City. The scope of the study covers programs that have been implemented, implementation efforts, and obstacles faced by the agency and MSME actors. This study uses a qualitative approach with a field study type. Data collection techniques include observation, documentation, and interviews, which are then analyzed using the Miles and Huberman interactive model. The results of the study show that the Binjai City Cooperative and SME Office has implemented various programs such as entrepreneurship training, business equipment assistance, assistance in obtaining a Business Identification Number (NIB), and MSME exhibitions. However, budget constraints and the absence of honoraria are obstacles to implementing the program. It was also found that some business actors are not yet members of the MSME community and therefore do not receive the benefits of the program. This study has both theoretical and practical implications. Theoretically, the study reinforces the understanding that the role of local government, particularly the Cooperative and SME Agency, is a strategic factor in promoting MSME empowerment through the implementation of structured programs. Practically, this study provides input for local governments to prioritize budget allocation efficiency, expand digital-based information channels, and build inclusive systems so that MSME actors outside the formal community can also benefit from the program. Keywords: MSME Empowerment, MSME Development, Cooperative and SME Agency Programs, Program Management
Pengaruh Penghindaran Pajak terhadap Risiko Penurunan Harga Saham dengan Kinerja Keberlanjutan sebagai Variabel Moderasi Arsita, Mutia Arum; Sari, Dahlia
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2738

Abstract

Negative news concerning a company often incentivizes its managers to sell their shares due to a loss of market confidence and pressure. Large-scale, synchronized share selling can potentially cause the stock price to decline further, resulting in a stock price crash risk driven by negative market sentiment. The purpose of this study is to analyze the effect of tax avoidance on stock price crash risk and to examine whether the moderation of sustainability performance (ESG) influences this relationship, addressing a current research gap in the literature. Method: The data utilized in this research consists of non-financial firms listed on the Indonesia Stock Exchange (IDX) over the period 2018 to 2023. Data was primarily sourced from Thomson Reuters. Due to the nature of the data, the study employed unbalanced panel data, resulting in a final sample of 156 firm-year observations. The hypothesis testing was conducted using the Fixed Effect Model (FEM) panel data regression. Result: The empirical results indicate that tax avoidance is not significantly related to stock price crash risk. Furthermore, the moderation of sustainability disclosure is not proven to affect the relationship between tax avoidance and stock price crash risk. Discussion: This study provides the first empirical evidence from Indonesia combining and testing the relationship among tax avoidance, ESG performance, and stock price crash risk. The lack of significant findings suggests that sustainability disclosure in the Indonesian context may not yet serve as a credible signal for investors to effectively mitigate the risks of information opacity associated with tax avoidance practices.
Model Pengelolaan Dana Desa untuk Mencapai Suistainable Development Goals di Desa Suci, Kecamatan Panti, Kabupaten Jember Ardhiarisca, Oryza; Wijayanti, Rahma Rina; Andini, Dessy Putri; Harkat, Avisenna; Ansori, Adelia Eka Puspita; Hanip, Muhammad; Anisa, Siti
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2839

Abstract

SDGs is an international sustainable development program that was later adapted into the Village. SDGs in Indonesia with a context that has been adapted to villages in Indonesia. SDGs are ideals that villages, including Suci Village, aspire to realize. This is because the national development goal is to achieve the four pillars of the SDGs: social development, economic development, and legal development and governance. These four pillars are the oldest of the 17 aspects of the SDGs. This study aims to determine and map the village fund management model implemented by the Suci Village Government in realizing sustainable village development according to the four pillars of the SDGs. This research is a qualitative descriptive study. Data collection was conducted through interviews, documentation, and observation. The research informants were the village head, the head of financial affairs, and the village operator. Secondary data in this study were obtained from the RPJMDes, APBDes LRA, Village Profile. Data validity was tested by triangulating sources and methods. The results of the study indicate that village fund management in Suci Village is quite good. The programs planned in Suci Village are in line with the SDGs objectives. Likewise, the implementation of these activities has been very good. This is evidenced by the increase in the APBDes portion to support the SDGs which increased in 2024 from Rp381,642,500.00 to Rp735,934,000.00 in 2025. The implications of this study are expected to improve integration of Waste Bank-BUMDes, and pre-feasibility of PLTMH. The limitations of this study have not yet tested the outcomes of the programs planned and implemented by the Suci Village government
Faktor yang Mempengaruhi Kepuasan Pengguna Coretax dan Dampaknya terhadap Kepatuhan Wajib Pajak Bendahara Pemerintah Machfiroh, Ines Saraswati; Astia Putriana; Mahmudah; Memey Ifalia Kristin; Muhammad Wildan
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2841

Abstract

This research aims to test and analyze the influence of system quality, information quality, and service quality on user satisfaction of CoreTax. Additionally, it examines and analyzes the effect of user satisfaction on taxpayer compliance. This study is a quantitative research with a causal design. The population of this research consists of government treasurer taxpayers. The sample was determined using purposive sampling with the criteria of government taxpayers within the Local Government Work Unit (SKPD) of Tanah Laut Regency who manage taxation using CoreTax namely 96 respondents. This type of data uses primary data through distributing questionnaires to respondents via Google forms. The data analysis method used is Structural Equation Modeling with SmartPLS. The results indicate that system quality and service quality have an impact on user satisfaction of CoreTax. On the other hand, information quality does not affect user satisfaction of CoreTax. Furthermore, user satisfaction does not influence taxpayer compliance. This research provides insights into the need for the development of CoreTax systems and services to support user satisfaction and the need to develop systems and services that support the psychological needs of taxpayers so that the system not only provides satisfaction, but also builds internal motivation to comply.
Efektivitas Dewan Komisaris dalam Memoderasi Hubungan Financial Distress dan Ukuran Perusahaan Terhadap Manajemen Laba Manik, Triva Maria; Nugroho, Yohanes Adi; Patria, Andika
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2847

Abstract

The aim of this study is to show the impact of financial difficulties and bussines scale on profit management, by including measurements on the commission’s board as a moderation variable. Abuse in financial reporting that occurs in several companies is the background for the significance of this research, from the context of corporate transparency and accountability in Indonesia. This research was conducted in the food and drink industry for the period 2022–2024 listed on the IDX. There were 95 populations and 105 selected samples. This study uses Eviews 12 and Moderated Regression Analysis (MRA) software. Analysis of data was performed using regression analysis of  panel data utilizing a common effect model (CEM) approach. The research results indicated that financial difficulties, firm size, and commissioners’ board lacked a major impact on profit control method. Furthermore, the size of commissioners’ board has also been shown not to play a role as a moderator on financial difficulties and the company size towards profit management. These findings suggest that the quantity of members of the commissioners’ board, the extent of the firm's assets, and financial pressures are not the main determinants in managers' decisions to manipulate profits. The assessment makes an important contribution to strengthening corporate governance standards and accounting practices, along with a source for investors and regulators in assessing aspects that impact the dependability and precision of financial statements.
Determinants of Credit Fraud Detection: The Role of Human Resource Performance, Credit Supervision, and Internal Control in Islamic Microfinance Institutions: en Sari, Fangela Myas; Safitri, Anni; Mardayanti, Mella; Ardiyani, Komala
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2848

Abstract

This study was conducted to determine and analyze the effect of fraud detection on loan performance at BMT An-Najjah in Central Java because many banks and cooperatives have committed fraud such as fictitious loans, the testing in this study is with three variables tested: human resource performance, credit supervision, and SPI, which can affect the level of fraud detection on loan performance. This research method uses the correlation method, namely the relationship of influence, The sample in this study consisted of 36 respondents who were employees of BMT An-Najjah, selected using the purposive sampling method. The data analysis technique used in this study is quantitative analysis using the Smart PLS version 3 statistical data processing application. The results of this study indicate that there is a positive effect of human resource performance with a p-value of 0.000 on fraud detection of loan performance at BMT An-Najjah in Central Java, while the credit supervision variable p-value of 0.861 and SPI p-value of 0.281 have no impact on fraud detection of loan performance.
E-Commerce Tax: From e-Filing to Coretax (A Bibliometric Analysis) Michael , Michael
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2850

Abstract

This study aims to map the development of research related to digital taxation in the context of e-commerce through a bibliometric approach and a systematic analysis of the literature, encompassing 538 articles identified from the Crossref database for the period 2010–2025. The results of the study indicate that the research theme has shifted from administrative and legal issues to the dimension of taxpayer behaviour and the adoption of digital tax technologies, such as e-filing and the Coretax Administration System. The analysis using VOSviewer identified three main clusters: administrative technology, behavioural compliance, and policy governance, with dominant keywords including tax compliance, trust, digitalisation, and e-commerce VAT. The integration between the Theory of Planned Behaviour (TPB) and the Technology Acceptance Model (TAM) was identified as a relevant theoretical foundation for explaining digital tax compliance behaviour in the modern era. Practically, the results of this study provide implications for tax authorities and e-commerce industry players to increase trust, transparency, and digital literacy in the implementation of an integrated tax system. This research contributes to enriching the literature on digital taxation in developing countries and recommends further empirical testing of the conceptual model of the Digital Tax Compliance Framework for E-Commerce in Indonesia, aiming to strengthen data-driven tax governance in the digital economy era.
How ESG Disclosure Shapes Financial Resilience and Market Value of Indonesian Banks? Sulaiman, Sulaiman; Mayasari, Riana; Satriawan, Indra; Rahma, Nurul Aulia; Syawal, Rachmat; Pebrian, Rami; Wahyuni, R.A.Rahma
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2851

Abstract

The purpose of this study is to investigate the impact of ESG Disclosure on business financial performance, as measured by Return on Assets (ROA), Price to Book Value (PBV), and Return on Equity (ROE). The study’s population comprises all banking companies that were listed on the Indonesia Stock Exchange (IDX) during the 2021–2022 period. The sample was selected using a purposive sampling technique based on the criteria of Sustainability Report availability and complete financial data, yielding a total of 92 panel data observations. The research method is quantitative, utilizing Pearson correlation and simple regression analysis. The results show that ESG Disclosure has a beneficial and statistically significant impact on ROE (p = 0. 0164), but not on ROA (p = 0.1161) or PBV (p = 0. 3187). These findings indicate that the financial impact of ESG disclosure is selective, where the benefits are more evident in shareholder-oriented performance rather than in asset efficiency or market valuation. The results highlight the importance of ESG transparency for enhancing investor confidence and sustainable financial growth in the Indonesian banking sector. These findings provide valuable insights for regulators and policymakers to strengthen ESG reporting standards and for investors to integrate sustainability information into financial decision-making.
Social Disclosure's Ascendancy in Energy Corporate Valuation: Outpacing Economic, Environmental, and Governance Dimensions Hernisa, Hernisa; Sumarna, Alfonsa Dian
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2853

Abstract

A sustainability report is a key tool for corporate accountability, communicating a company’s performance and value to stakeholders. This study investigates the role of such reports, specifically examining how their economic and ESG (Environmental, Social, and Governance) disclosures influence company value. This study extends previous ESG research by isolating the social dimension as the primary driver of firm value in Indonesia’s energy sector. The research utilized data from energy sector companies listed on the Indonesia Stock Exchange from 2021 to 2023. A purposive sampling method was used, yielding 102 observational samples. The data were analyzed using multiple linear regression in EViews 12 to test the associations. The analysis revealed that economic, environmental, and governance disclosures individually do not have a significant effect on company value. In contrast, social disclosure was found to exert a significant positive influence. Furthermore, the simultaneous effect of all ESG and economic dimensions was significant. This indicates that while social factors are individually critical, the integrated reporting of all dimensions jointly impacts value. For energy companies facing significant social challenges, disclosing social performance is crucial. It not only strengthens legitimacy but also directly enhances market value by improving reputation, fostering consumer loyalty, and building stronger community relations.

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