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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 : 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 1,580 Documents
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A Moderating Role Of Good Governance in the Relationship Between Carbon Emission Disclosure, Green Innovation, Eco-Efficiency, ESG, and Firm Value in Energy Sector Fitri Nurhayati; Rofiqah Wahdah; Yanuar Bachtiar; Muhammad Maladi; Dini Rusqianti
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.v10i3.3375

Abstract

This study examines the effect of carbon emission disclosure, green innovation, eco-efficiency, and environmental, social, and governance (ESG) on firm value, with good corporate governance as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. A quantitative approach was employed using secondary data derived from annual and sustainability reports. The sample was selected through purposive sampling, resulting in 108 firm-year observations after outlier removal. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA), preceded by model selection and classical assumption tests. Firm value was measured using Tobin’s Q, while carbon emission disclosure, green innovation, eco-efficiency, and ESG were proxied using respective sustainability indicators. Good corporate governance was measured by institutional ownership. The partial test results indicate that carbon emission disclosure has a positive and significant effect on firm value (p < 0.01). In contrast, green innovation has a negative and significant effect (p < 0.01), and ESG also shows a negative and significant effect (p < 0.05), while eco-efficiency does not have a significant effect (p > 0.05). The model explains 7.6% of the variation in firm value (R² = 0.076). These findings suggest that sustainability practices do not uniformly enhance firm value, particularly in the short term, and highlight the importance of governance quality in strengthening sustainability strategies in emerging markets..
Pengaruh Green Accounting, Enviromental Disclousure, Carbon Emissional Disclousure terhadap Kinerja Keuangan pada Perusahaan Manufaktur Sinta Hidayatul Fatmawati; Dwi Ermayanti Susilo
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.v10i3.3380

Abstract

This study is motivated by the increasing demand for environmental transparency and the importance of sustainability practices in improving corporate financial performance. The objective of this research is to examine the effect of green accounting, environmental disclosure, and environmental disclosure on financial performance with leverage as a control variable. This study offers a novel contribution by simultaneously integrating three environmental variables into a single empirical model and utilizing recent data from the basic materials and chemical manufacturing subsector for the 2022–2024 period. The population consists of 71 manufacturing companies listed on the Indonesia Stock Exchange, with 42 firms selected through purposive sampling, resulting in 126 observations. The analysis method employs panel data regression using the Random Effect Model (REM) with EViews software. The results indicate that green accounting and environmental disclosure have a significant positive effect on financial performance, while environmental disclosure shows no significant effect. Regarding the control variable, only environmental disclosure significantly affects leverage. Simultaneously, all independent variables significantly influence financial performance. The findings suggest that the effectiveness of sustainability practices in enhancing financial performance is contextual, emphasizing the importance of implementation quality rather than mere disclosure.
Internalisasi Nilai Kearifan Lokal Bugis dalam Budidaya Padi Sawah: Perspektif Akuntansi Sosial dan Lingkungan Rika Rahma; Hasdiana Hasdiana; Mentari Sinar Lestari
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.v10i3.3384

Abstract

Rice farming is a strategic sector in supporting national food security and is an integral part of the cultural identity of the Bugis people in South Sulawesi. Agricultural practices in this region are not only based on agronomic techniques, but are also laden with local wisdom values such as siri’ na pacce (self-esteem and solidarity), mappatabe (mutual respect), and mabbulo sipeppa (mutual cooperation). From an accounting perspective, these local wisdom values are reflected in social and environmental accounting practices, including non-monetary resource management, informal cost-sharing systems, and accountability to the community and nature. This study aims to: (1) identify Bugis local wisdom values still practiced in paddy rice cultivation; (2) analyze the internalization process of these values from social, cultural, environmental, and accounting perspectives; and (3) develop a conceptual model integrating local wisdom and social-environmental accounting in modern sustainable agricultural practices. Using a qualitative method with a phenomenological interpretive approach, data were collected through in-depth interviews with twelve informants comprising farmers, traditional leaders, and agricultural extension workers in Desa Mattunru-Tunrue, Kecamatan Cempa, Kabupaten Pinrang. Data were analyzed using the interactive model of Miles, Huberman, and Saldana (2014). Findings reveal that Bugis local wisdom values remain embedded in rice farming through collective labor systems, pre-planting rituals, and social norms governing land use, all of which reflect principles of social accountability and environmental stewardship. Internalization occurs through intergenerational transmission supported by community leaders and informal institutions. A conceptual model integrating local wisdom and social-environmental accounting into modern sustainable agriculture is proposed. This study contributes academically and practically to culturally-rooted agricultural accounting policy development.
Earnings Management in JII Firms: Does Audit Quality Moderate CSR, Ownership, and Leverage? Salfa Nurul Tafziyah; Nawirah Nawirah
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.v10i3.3386

Abstract

The existence of earnings management practices remains a phenomenon among companies listed in the Jakarta Islamic Index (JII). This condition indicates that the presentation of financial information does not fully reflect actual performance, potentially affecting the quality of decisions made by stakeholders. The purpose of this study is to examine the effect of corporate social responsibility (CSR), managerial ownership, and leverage on earnings management, with audit quality as a moderating variable. The research sample consists of 17 companies consistently listed in the Jakarta Islamic Index (JII) during the 2021–2024 period, resulting in 68 firm-year observations. Secondary data were obtained from annual and sustainability reports, then analyzed using panel data regression and Moderated Regression Analysis (MRA) with EViews 12 software. The results show that CSR has a positive and significant effect on earnings management, while managerial ownership and leverage do not show significant effects. Furthermore, audit quality does not moderate the relationship between the independent variables and earnings management. The novelty of this research lies in examining the moderating role of audit quality in the relationship between governance mechanisms and earnings management in companies included in the JII, using data from the post-economic recovery period. This study contributes to strengthening empirical evidence regarding the limitations of the effectiveness of governance mechanisms in curbing earnings management practices in the context of the Sharia capital market.
Do Sustainability Practices Drive Financial Performance? Evidence from Indonesia’s Energy Sector (2022-2024) Lathifa Adilla Salsa; Taufeni Taufik; Riska Natariasari
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.v10i3.3388

Abstract

The relationship between sustainability practices and financial performance remains an important issue, particularly in the energy sector, which is associated with high environmental risks. However, previous studies have reported inconsistent findings, especially in developing countries. This study aims to examine whether sustainability practices influence the financial performance of energy sector companies in Indonesia. The study employs secondary data obtained from energy companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, with a sample of 37 companies selected using purposive sampling. Data were analyzed using multiple linear regression with IBM SPSS Statistics version 27. The results indicate that environmental performance has a significant positive effect on financial performance, whereas green strategy and corporate social responsibility do not have a significant effect. This study contributes to the literature by demonstrating that not all sustainability practices lead to improved financial performance. The findings imply that companies should prioritize enhancing their environmental performance as a strategic effort to improve financial performance.
Financial Ratio Dynamics and Profitability in Indonesian Islamic Banking: A Panel Analysis of FDR, NPF, and CAR Elvira Khairunnisa Ibrahim; Muhammad Albahi; Raja Sakti Putra Harahap
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.v10i3.3390

Abstract

This study addresses inconsistencies in prior empirical findings regarding the relationship between financial ratios and profitability in Islamic banking, where theoretical predictions often diverge from observed data. Despite growing scholarly interest in Islamic bank performance, limited post-pandemic evidence exists on how Financing to Deposit Ratio (FDR), Non-Performing Financing (NPF), and Capital Adequacy Ratio (CAR) jointly influence Return on Assets (ROA). This study employs a quantitative approach using panel data regression with Ordinary Least Squares (OLS) estimation on four Islamic Commercial Banks registered with the Financial Services Authority (OJK), selected through purposive sampling. Results indicate that FDR, NPF, and CAR each exert a positive and significant partial effect on ROA, and simultaneously explain 76.5% of ROA variation (F = 46.628, p < 0.05). These findings challenge conventional assumptions — particularly regarding NPF — and suggest that prudent financing management in the post-pandemic recovery period may alter the expected direction of risk-profitability relationships. This study contributes by providing recent post-pandemic empirical evidence on Islamic bank financial performance in Indonesia, offering implications for both regulatory policy and bank management strategy.
Nilai Budaya dan Kinerja Environmental, Social, Governance (ESG) : A Systematic Literature Review Rahma Rina Wijayanti; Oryza Ardhiarisca; Berlina Yudha Pratiwi; Dwi Indriani Fidiastutik Wijaya
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.v10i3.3393

Abstract

This study presents a Systematic Literature Review (SLR) examining the interplay between culture and governance in shaping Environmental, Social, and Governance (ESG) practices across corporate, community, and societal contexts. Bases on PRISMA reporting flow, total of 41 relevant articles published between 2015–2025 were synthesized to map how cultural values function as informal governance that moderates, mediates, or reinforces sustainability implementation and performance. The review identifies five primary cultural influence pathways: board and organizational culture, national traditions and collective values, innovation and digital culture, local wisdom and social capital, as well as investor perception shaped by cultural context. These mechanisms significantly impact ESG disclosure quality, long-term decision-making, stakeholder legitimacy, and environmental innovation, although the effects vary across institutional settings. The findings reveal research gaps related to fragmented scholarly approaches, inconsistent outcomes on cultural diversity, and the absence of multi-level integrated models. This study highlights culture as a foundational mechanism in sustainability governance beyond regulatory compliance and encourages future studies to develop longitudinal, mixed-method, and cross-country comparative frameworks.
The Nexus of Independent Commissioners, CSR, and Dividend Policy on Firm Value: Profitability as a Moderating Variable Iqbal Andri Firmansyah; Mia Ika Rahmawati
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.v10i3.3396

Abstract

This study aims to examine the effects of Independent Commissioners, Corporate Social Responsibility (CSR), and Dividend Policy on Firm value, and to assess the role of Profitability as a moderating variable in this relationship. The object of this study is banking sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. This study is quantitative research. Using a saturated sample method, the population size equals the sample size: 47 companies with three years observation from 2022-2024 thus it resulting with totalling 141 observations. The data analysis techniques used are multiple linear regression analysis and Moderated Regression Analysis (MRA). The results show that independent commissioners, CSR, and dividend policy have a positive and significant effect on firm value. Furthermore, the MRA test results prove that Profitability can moderate (strengthen) the effect of independent commissioners and dividend policy on firm value. However, Profitability cannot moderate the relationship between CSR and firm value. These findings indicate that investors view CSR disclosure as a long-term sustainability commitment that is independent of the company's annual profit fluctuations.
Determinants of Taxpayer Compliance: The Moderating Role of Digital Literacy Dianita Nur Lailiyah; Mia Ika Rahmawati
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.v10i3.3397

Abstract

This research is motivated by Indonesia's low tax ratio, which remains below the average for ASEAN and OECD countries. Therefore, optimizing taxpayer compliance is necessary amidst the digital transformation of the tax system. Therefore, the purpose of this study is to examine the influence of tax knowledge, morality, and tax awareness on taxpayer compliance, and to assess the role of digital literacy as a moderating variable. Using a quantitative approach, this study involved 95 individual taxpayer respondents at the Gresik Medium Tax Office (KPP Madya) selected through purposive sampling. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results concluded that tax knowledge, morality, and tax awareness had a positive and significant effect on taxpayer compliance. As for the moderating variable, digital literacy was shown to strengthen the influence of morality and tax awareness on compliance. However, digital literacy did not moderate the influence of tax knowledge, as understanding the rules is a fundamental factor whose effect remains stable across levels of digital capability. Overall, improving compliance requires integrating and strengthening taxpayers' internal values with proficiency in modern tax technology systems.
Digital Stakeholder Engagement in Social Media: Toward an Integrative Conceptual Framework Indriana Sularni; Sylvia Veronica Siregar
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.v10i3.3399

Abstract

The rapid development of digital technology has transformed how organizations communicate and build relationships with stakeholders. This study examines how social media and digital platforms are used in stakeholder engagement, the factors influencing the quality of digital stakeholder engagement, and the outcomes generated for organizations and stakeholders. This study employed a Systematic Literature Review (SLR) approach using the PRISMA guideline to ensure a transparent and structured review process. Using purposive sampling based on predetermined inclusion and exclusion criteria, 22 peer-reviewed journal articles published between 2021 and 2026 were selected from Emerald Insight, ScienceDirect, MDPI, Taylor & Francis, Springer, and Wiley Online Library, supported by Google Scholar and Publish or Perish. The selected articles were analyzed using qualitative thematic analysis. The findings identify three core dimensions of digital stakeholder engagement, namely digital input, engagement process, and engagement outcome. This study proposes a conceptual framework showing that stakeholder engagement in digital environments is shaped by the interaction between platform characteristics, communication quality, stakeholder interpretation, and organizational capabilities. The results also reveal that digital stakeholder engagement is multidimensional and ambivalent, as it can generate positive outcomes such as trust, reputation, participation, and transparency, while also producing skepticism, greenwashing accusations, and stakeholder polarization. This study contributes an integrative understanding of stakeholder relations in digital environments by positioning digital stakeholder engagement as a relational process rather than merely a platform-based communication practice.

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