cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muhammad Khoiruddin Harahap
Contact Email
owner@polgan.ac.id
Phone
+6282251583783
Journal Mail Official
owner@polgan.ac.id
Editorial Address
Politeknik Ganesha Jl. Veteran Jl. Manunggal No.194 Labuhan Deli, Deli Serdang, Sumatera Utara Indonesia
Location
Kota medan,
Sumatera utara
INDONESIA
Owner : Riset dan Jurnal Akuntansi
Published by Politeknik Ganesha Medan
ISSN : 25487507     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 1,661 Documents
 149   150   151   152   153 
The Influence of Board Characteristics on Carbon Emission Disclosure in Indonesia and Malaysia Selvin Arsya Karunia; Fitrarena Widhi Rizkyana
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.v10i1.3056

Abstract

The primary objective of this research is to investigate the extent to which specific attributes of the board of directors affect Carbon Emission Disclosure (CED) practices within energy firms across Indonesia and Malaysia. The research population comprises all energy companies listed on the Indonesia Stock Exchange and Bursa Malaysia during the period 2022–2024. Using a purposive sampling method, the samples were selected based on specific criteria, primarily the accessibility of sustainability and annual reports and the completeness of the data required for the analysis, resulting in 119 firm-year observations. This study adopts a quantitative approach and employs multiple linear regression to analyze the effects of foreign board members, female board members, board expertise, and board educational background on CED. Data analysis was conducted using SPSS version 24, preceded by descriptive statistics and classical assumption tests. The results indicate that board characteristics jointly have a significant effect on Carbon Emission Disclosure. To some extent, female board members, board expertise, and board educational background have a positive and significant influence on the depth and measurability of carbon emission disclosure. In contrast, the presence of foreign board members shows a positive but insignificant effect on CED. These findings imply that variations in Carbon Emission Disclosure are more strongly driven by board attributes closely related to monitoring capacity and internal reporting processes. This study concludes that strengthening internal board characteristics is crucial for enhancing the quality of Carbon Emission Disclosure in energy-sector companies in Indonesia and Malaysia.
Pengaruh Layanan E-Samsat, Samsat Drive Thru, Dan Samsat Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor: Studi Pada Samsat Bandung III Soekarno-Hatta Thia Hasibuan; Dyah Purnamasari
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.v10i1.3082

Abstract

This study aimed to analyze the influence of E-Samsat, Samsat Drive Thru, and Mobile Samsat services on motor vehicle taxpayer compliance at the Bandung III Soekarno-Hatta Samsat Office. Despite the implementation of service innovations, taxpayer compliance decreased from 78.16% in 2020 to 76.55% in 2024, while vehicles not renewing registration (KTMDU) increased by 32.01%. The study utilized a quantitative research method with primary data collected through questionnaires distributed to 100 respondents selected using simple random sampling from a population of 475,070 registered motor vehicle taxpayers. Data were analyzed using multiple linear regression with classical assumption tests (normality, multicollinearity, and heteroscedasticity) conducted via SPSS version 29. The results indicate that E-Samsat, Samsat Drive-Thru, and Mobile Samsat services have positive and significant partial effects on taxpayer compliance. Based on Standardized Coefficients (Beta), E-Samsat shows the strongest influence (Beta = 0.304), followed by Mobile Samsat (Beta = 0.278) and Samsat Drive-Thru (Beta = 0.211). The model explains 43.5% of the variance in taxpayer compliance (Adjusted R² = 0.435). Practically, these findings are expected to serve as evaluation material for policymakers and Samsat administrators in improving service quality, accessibility, and effectiveness through optimizing digital systems, expanding service coverage, and strengthening service capacity to encourage sustainable motor vehicle taxpayer compliance.
Eksplorasi Transformasi Keuangan Digital Mahasiswa di Era Cashless Society Puji Muniarty; M Rimawan; Ovriyadin Ovriyadin; M Syukur Dwiriansyah
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3447

Abstract

This study examines the changes in digital finance among college students in the cashless society era, where the use of GrabFood and the online transaction platform OVO is increasing in daily activities. This study uses a qualitative method with a phenomenological approach through interviews with five students active in the odd-even semester of the 2025/2026 academic year who use digital financial services using GrabFood to pay via OVO more than 5 times, as well as Generation Z born between 1997 and 2012. The results show that digital finance makes transactions easier and faster, but also encourages increased consumption and more spontaneous shopping decisions due to easy access and numerous promotions. On the other hand, the use of this system also provides benefits in the form of neater, more transparent, and easier to monitor financial records. In general, the transformation of digital finance not only changes the way students transact, but also influences their mindset and consumption habits. Therefore, digital financial literacy is crucial for students to manage their finances more wisely amidst increasingly rapid technological developments.
Pengaruh Operational Complexity, Institutional Ownership, Leverage, dan Firm Size Terhadap Audit Report Lag pada Sektor Property & Real Estate Siti Humairoh Juliani; Januar Eko Prasetio
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3241

Abstract

This research investigates the impact of operational complexity, institutional ownership, leverage, and firm size on audit report lag among property and real estate firms listed on the Indonesia Stock Exchange from 2021–2024. The prompt delivery of financial statements holds vital importance for stakeholders, although numerous sector-specific elements frequently result in substantial audit delays. Employing a quantitative methodology and purposive sampling, the study yields 285 observations derived from audited annual financial reports. Binary logistic regression analysis, conducted via SPSS version 25 software, assesses the likelihood of audit report lag occurrences. Findings reveal that institutional ownership exerts has a significant negative effect on audit report lag, indicating that higher institutional ownership strengthens the monitoring function and leads to faster audit completion. Conversely, leverage has a significant positive effect, suggesting that higher debt levels increase financial risk and require more extensive audit procedures, thus extending the audit process. Meanwhile, operational complexity and firm size exhibit no significant effects. Overall, audit report lag in the property and real estate sector is more strongly influenced by ownership structure and financial risk than by operational complexity or company size.
Digital Transformation of Mosque Finance Through ERP System Implementation Amalina Nur Arifah; Ana Rimbasari; Nur Irsyad Musthafa
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3259

Abstract

As Islamic philanthropic initiatives expand, the digitalization of mosque financial management is becoming increasingly vital for ensuring transparency and accountability in the management of Zakat, Infaq, and Waqf (ZISWAF) funds. This research evaluates how four specific Enterprise Resource Planning (ERP) systems SIPZIS, Ikhlas App, Maslam, and a dedicated web-based platform perform in terms of transparency, efficiency, and user acceptance. We utilized a quantitative cross-sectional approach, gathering data from 40 respondents across four mosques in Indonesia. The sample consisted of 5 administrative staff and 5 congregants from each mosque, though actual distribution per mosque ranged from 9 to 11 respondents due to field conditions. Data were analyzed using one-way ANOVA and multiple regression analysis. The results indicate significant performance variations among the systems regarding transparency (F = 3.120, p = 0.037) and efficiency (F = 2.890, p = 0.049). Furthermore, the regression model (R² = 0.681) suggests that while both factors are important, transparency is the primary driver of user perception (? = 0.450, p = 0.001). These outcomes underscore that for financial technology to be accepted in Islamic institutions, the ability to report transparently is crucial for building trust among the congregation. This study fills a gap in the literature by comparing different ERPs in a faith-based setting and offers actionable insights for developers and mosque administrators aiming to improve digital governance.
Pengaruh variabel ekonomi makro terhadap stabilitas indeks saham syariah Indonesia di bursa efek Indonesia Masita Bareut
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3281

Abstract

This study aims to analyze the influence of macroeconomic variables on the Indonesian Sharia Stock Index (ISSI) on the Indonesia Stock Exchange (IDX) with an observation period of 2015-2020. The variables used include inflation, exchange rate, IDR/USD, BI interest rate, Money Supply (M2), world oil prices, Bank Indonesia Sharia Certificates (SBIS), and world gold prices. The data used are secondary quantitative data with a monthly frequency. The analytical method used is descriptive and inferential analysis to test the relationship between macroeconomic variables and ISSI movements. The results show that inflation and BI interest rates have a negative and significant effect, while the money supply and world oil prices have a positive and significant effect. SBIS has a positive but insignificant effect. The coefficient of determination value of 70.5% indicates that these macroeconomic variables are able to explain ISSI fluctuations substantially, while the remaining 29.5% is influenced by other factors outside the research model. These findings emphasize the importance of global and domestic macroeconomic factors in influencing the Islamic capital market. Therefore, investors are advised to pay attention to developments in inflation, exchange rates, oil prices, gold and other monetary indicators, as well as to consider the company's fundamental variables such as profitability, liquidity and growth before making investment decisions in Sharia stocks.
From Financial Decision-Making to Health Behavior: Financial Literacy as a Predictor of Physical Activity among Vocational Students Putu Diah Asrida; I Gede Agus Adi Saputra
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3311

Abstract

Low levels of physical activity among adolescents have become an increasing global health concern, as they may influence the quality of future human resources. Previous studies have largely explained physical activity from environmental and psychological perspectives. However, cognitive–economic factors, particularly financial literacy, have received limited attention within the context of health-related behavior. This study investigates whether financial literacy can help explain variations in physical activity among vocational high school students. Financial literacy is examined through three dimensions: financial knowledge, financial behavior, and financial attitude. This explanatory quantitative research involved 296 students selected using stratified random sampling. The result show that each dimension of financial literacy shows a positive association with physical activity, with financial behavior emerging as the strongest predictor. These findings suggest that financial literacy extends beyond financial decision-making and may also play a role in shaping health-related behaviors. Financial literacy notably impacts physical activity in vocational high school students, with financial behavior as the key factor. Self-regulation and planning in financial management correlate positively with healthy behaviors, making financial literacy vital for promoting a sustainable adolescent lifestyle. The study offers an interdisciplinary perspective by highlighting how financial capability may contribute to the development of healthier lifestyle patterns among vocational adolescents. The novelty of this research lies in testing the self-regulatory spillover mechanism of financial literacy on physical activity of vocational high school students, which integrates financial literacy as a cross-domain psychological foundation to fill the gap between economic skills and consistency of a healthy lifestyle in adolescents.
Going Concern Matter Disclosure: Evidence from Abnormal Cash Flow, Value Creation, Litigation, and Governance Dela Ameliasari; Nanik Sri Utaminingsih
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3313

Abstract

Going Concern represents a fundamental assumption underlying the preparation of financial statements, and is a key focus in the audit process, especially with the existence of SA 570 Revision 2021, which requires the disclosure of material uncertainty through going concern matter disclosure (GCMD). This study investigates the influence of abnormal operating cash flow, value creation, litigation, and audit committee on GCMD in the audit reports of consumer cyclicals companies. The research population includes all consumer cyclicals companies listed on the Indonesia Stock Exchange for the period 2022–2024. Purposive sampling was used to obtain 71 companies with a total of 213 observations as the research analysis units. A quantitative approach with causal research design was applied. Secondary data were obtained from annual reports and independent auditor reports published on the official website of the Indonesia Stock Exchange. Logistic regression analysis was employed to examine the effect of each independent variable on the probability of GCMD disclosure. The findings reveal that litigation risk and value creation have a positive and significant effect on GCMD disclosure, whereas the audit committee shows a significant negative relationship. In contrast, abnormal operating cash flow does not significantly influence GCMD. These results suggest that auditors place greater emphasis on legal risk exposure, governance effectiveness, and uncertainty surrounding future value generation rather than relying solely on operational cash flow indicators when assessing business continuity.
Transformasi Akuntabilitas Keuangan Keluarga Bugis: Pengembangan Template Excel Berbasis Nilai Siri’na Pacce Hernianti Harun; Wahyu Arthanugraha; Siti Rahmawati Harun
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3315

Abstract

The financial management of traditional Bugis weddings faces serious challenges: the complexity of traditional ceremonies, which involve many parties and funding sources, is not supported by an adequate record-keeping system, resulting in financial transparency, efficiency, and accountability within families often being neglected. This study aims to: (1) develop a user-friendly Excel-based family expense accountability model tailored to the Bugis cultural context; (2) design an integrated Excel template along with usage guidelines for digital recording of traditional weddings; and (3) evaluate the effectiveness of the Excel template’s implementation in enhancing transparency, efficiency, and accountability in family financial management. The study employed a mixed-methods approach with a sequential explanatory design, involving 60 respondents in the quantitative phase and 8 key informants in the qualitative phase, supported by two sessions of focus group discussions (FGDs) and participatory observation. Instrument validation showed that all items were valid (r = 0.766–0.903) and reliable (? = 0.692–0.872). Multiple regression results yielded a coefficient of determination R² = 0.710 (F = 26.462; p < 0.001), with perceived ease of use (PEOU) as the most dominant predictor (? = 0.283; p = 0.004). The study produced an eight-sheet Excel template designed based on Bugis traditional rituals, with an increase in the average accountability score
Pengaruh Kompensasi, Kekayaan Partner, dan Moral terhadap Kualitas Audit dengan Moderasi Skeptisisme Mutia Kholisah; Imam Hidayat
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3322

Abstract

This study aims to examine the influence of fee-based compensation, partner net worth, and moral reasoning on audit quality in infrastructure companies listed on the Indonesia Stock Exchange during the 2021–2025 period. The population consists of all infrastructure sector companies, and purposive sampling was applied to select 18 companies, resulting in 90 firm-year observations. Secondary data were obtained from published annual reports. Data analysis employed multiple linear regression and Moderated Regression Analysis (MRA) to evaluate the moderating role of professional skepticism. Audit quality was proxied by Audit Report Lag. The results indicate that fee-based compensation, partner net worth, and moral reasoning, both partially and simultaneously, do not have a significant effect on audit quality. In addition, professional skepticism does not moderate the relationship between the independent variables and audit quality. These findings imply that audit timeliness in capital-intensive infrastructure companies is more likely influenced by operational complexity than by economic incentives or ethical considerations of auditors. This research contributes by integrating economic incentive theory and ethical decision-making perspectives within a comprehensive empirical model during a period of economic uncertainty, providing implications for regulators in assessing audit fee standards and reporting efficiency in Indonesia.

Page 151 of 167 | Total Record : 1661

 149   150   151   152   153 

Filter by Year

2017 2026


Reset
Filter By Issues
All Issue Vol. 10 No. 3 (2026): Periode Juli 2026 Vol. 10 No. 2 (2026): Artikel Research April 2026 Vol. 10 No. 1 (2026): Article Research January 2026 Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025 Vol. 9 No. 3 (2025): Research Articles July 2025 Vol. 9 No. 2 (2025): Artikel Riset April 2025 Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025 Vol. 8 No. 4 (2024): Artikel Research Oktober 2024 Vol. 8 No. 3 (2024): Artikel Research July 2024 Vol. 8 No. 2 (2024): Artikel Research April 2024 Vol. 8 No. 1 (2024): Artikel Riset Januari 2024 Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023 Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023 Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023 Vol. 7 No. 1 (2023): Forthcoming (IN PRESS) | Article Research Volume 7 Issue 1, Januari 2023 Vol. 6 No. 4 (2022): Call for Paper Volume 6 Issue 4 Periode Oktober 2022 Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022 Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022 Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022 Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022 Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021 Vol. 5 No. 1 (2021): Article Research Februari 2021 Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020 Vol. 4 No. 2 (2020): Article Research Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019 Vol. 3 No. 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019 Vol. 2 No. 2 (2018): Owner Vol 2 No 2 Tahun Agustus 2018 Vol. 2 No. 1 (2018): Owner Volume 2 Nomor 1, Februari 2018 Vol. 1 No. 2 (2017): Owner Volume 1 Nomor 2 Agustus 2017 Vol. 1 No. 1 (2017): Owner Volume 1 Nomor 1 Februari 2017 More Issue