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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 1,659 Documents
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Pengaruh Inklusi Keuangan dan Literasi Keuangan terhadap Kepuasan Pelayanan Keuangan pada Bank Jateng Nabila Zalfalifia; Tri Nur Wahyudi
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.v10i1.2376

Abstract

This study aims to investigate the effect of financial inclusion and financial literacy on financial service satisfaction at Bank Jateng. The method used in this study is quantitative with associative research design. Data was collected through a questionnaire with a 4-point Likert scale distributed to Bank Jateng customers in several branches in Central Java. The study sample was selected using purposive sampling technique. Data analysis was performed using multiple linear regression with the help of SPSS Version 25 software or software. The results showed that financial inclusion and financial literacy had a significant effect on financial service satisfaction. These findings make an important contribution in improving banking services and supporting more effective policies on financial inclusion and literacy in Indonesia
Pengaruh Analisis Rasio Keuangan, Kebijakan Dividen dan Ukuran Perusahaan terhadap Harga Saham Perusahaan Otomotif Yang Terdaftar di BEI Angelina Putu Winda Savira
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.v10i1.2386

Abstract

Baik dan buruknya pengaruran dalam keorganisasian dapat dilihat dari harga saham yang merupakan bentuk tawaran pada investor diluar perusahaan, sehingga penelitian ini mengkaji keuntungan perusahaan yang diukur dengan variable bebas pada saham yang merupakan variable terikat. Penelitian ini bertujuan mencaritahu pengaruh dari variable bebas pada harga saham. Penelitian yg dilakukan adalah kuantitatif. Sampel adalah perusahaan yang ada pada BEI dalam kurun waktu 2013 sampai 2017. dengan “purposive inspecting”, terpilih 8 perusahaan dari 12 perusahaan, didapatkan total 40 data yang dapat dianalisa dengan SPSS. Hasil penelitian adalah beberapa variabel bebas berpengaruh pada harga saham dan sebagian lain tidak berpengaruh.
The Relationship Between Good Corporate Governance and Transfer Pricing in Multinational Mining Industry Companies Listed on the Indonesian Stock Exchange (Idx) Period 2018-2022 Safira Kirana Riawan
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.v10i1.2445

Abstract

This research aims to determine the relationship between good corporate governance (GCG) and transfer pricing in mining industry multinational companies. In this research, good corporate governance used is foreign ownership and audit quality. Foreign ownership is measured by comparing the number of shares owned by foreign parties with the total shares outstanding then multiplied by 100% and audit quality using a dummy variable which has a value of 1 if the financial report is audited by The Big Four KAP and a value of 0 if the financial report is not audited by KAP The Big Four. The sample in this research is a mining industry multinational company listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. This research uses a sampling method in the form of purposive sampling using secondary financial report data. The results of this research show that foreign ownership has an insignificant effect on transfer pricing of mining industry multinational companies and audit quality has a significant negative effect on transfer pricing of mining industry multinational companies. Keywords: Transfer Pricing, Foreign Ownership, Audit Quality
Determinanan Kinerja Bisnis pada Sektor UMKM Halal: Studi Empiris Penggunaan Teknologi Digital dan Kapasitas Keuangan Pelaku Usaha dalam Perspektif Model CORTEX Ika Farida Ulfah; Ardyan Firdausi Mustoffa; Wijianto Wijianto
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.v10i2.2852

Abstract

This study aims to analyze the influence of digital technology adoption and financial capacity on business performance in the Halal MSME sector in Ponorogo Regency from the perspective of the CORTEX model. The independent variables examined include e-commerce, digital payment, financial literacy, financial inclusion, and accounting knowledge. This research employs a quantitative approach using primary data collected through questionnaires distributed to Halal MSME owners. The population consists of 2,015 Halal MSMEs, with a sample of 89 respondents selected using the cluster sampling technique. Data were analyzed using multiple linear regression with SPSS 25 for Windows, supported by descriptive statistical analysis, data quality tests, classical assumption tests, and hypothesis testing. The results indicate that e-commerce, digital payment, financial literacy, financial inclusion, and accounting knowledge each have a significant partial effect on the performance of Halal MSMEs in Ponorogo Regency. This study contributes by extending the CORTEX model to the context of Halal MSMEs. The regression results indicate that digital adoption and financial capacity jointly explain 51.2% of the variation in business performance (R² = 0.512, p < 0.05). These findings highlight that optimizing digital technology utilization and strengthening the financial capacity of business actors are crucial factors in enhancing competitiveness and ensuring the sustainability of Halal MSMEs in the digital economy era.
An An Integrated Risk Management Approach to Delay Risk in the Procurement Project of an Accommodation Work Barge Using FMEA Method Elga Madani Hanira; Chaerul D. Djakman
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.v10i1.3007

Abstract

This study aims to evaluate and design a risk management approach to address delay risks in the procurement project of an Accommodation Work Barge (AWB) at PT XYZ, a maritime company supporting the national oil and gas industry. The research applies the Failure Mode and Effects Analysis (FMEA) method integrated with the principles of ISO 31000:2018, using a qualitative case study approach. Data were collected through in-depth interviews, field observations, open-ended questionnaires, and project documentation. The results identified 18 potential risks across various project stages, from planning to execution. These risks were classified into three priority levels based on their Risk Priority Number (RPN): high priority (RPN > 200), medium priority (100 < RPN ? 200), and low priority (RPN ? 100). The highest-ranked risks included delays in the delivery of critical equipment, failure in coordination with external vendors, and weak oversight in vessel quality inspection procedures. Proposed mitigation measures include strengthening logistical control, implementing performance-based vendor evaluation, and enhancing technical SOPs and interdepartmental communication. This research contributes by providing an evaluative framework that can be utilized by similar companies to systematically identify, assess, and mitigate project risks. The recommendations aim to support the efficiency of procurement processes and reduce the likelihood of delays that may impact financial and operational performance.
Determinan Pengungkapan Emisi Karbon pada Perusahaan Sektor Energi di Indonesia: Peran Capital Expenditure, Financial Slack, dan Firm Size (2020–2024) Aimatul Musyarofah; Dian Indri Purnamasari
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.v10i2.3020

Abstract

The increasing demand for environmental accountability has encouraged companies to enhance transparency in carbon emission disclosure, particularly following the implementation of mandatory sustainability reporting regulations in Indonesia. However, prior studies on carbon emission disclosure predominantly focus on cross-industry samples and pre-regulation periods, resulting in limited empirical evidence from high-emission and regulation-sensitive sectors. This study examines the influence of capital expenditure, financial slack, and firm size on carbon emission disclosure in energy sector firms listed on the Indonesia Stock Exchange (IDX) during the post-sustainability reporting mandate period (2020–2024). Using a quantitative approach, secondary data from annual and sustainability reports are analyzed through multiple linear regression analysis with classical assumption tests using IBM SPSS 26. The results indicate that capital expenditure and firm size have a significant effect on carbon emission disclosure, while financial slack shows no significant influence. This study extends prior carbon emission disclosure research by providing updated empirical evidence from Indonesian energy companies during the post-sustainability reporting mandate period (2020–2024), providing updated empirical evidence within a high-emission and regulation-sensitive sector. From a theoretical perspective, the findings support legitimacy theory by demonstrating how firms respond to regulatory and societal pressures through enhanced disclosure practices. Practically, the results offer insights for regulators and corporate managers in formulating effective sustainability reporting policies and strengthening environmental transparency in high-emission industries.
Beyond The Green Label : Macro, Structural and ESG Drivers of Global Green Bond Yields Rine Dewi Mustikasari; Maria Ulpah
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.v10i2.3037

Abstract

Evidence on the pricing of green bonds remains mixed across global markets, particularly in emerging economies where macro-financial risks often overshadow sustainability commitments. Existing research rarely integrates sovereign risk, inflation dynamics, and structural market depth into assessments of whether ESG performance lowers financing costs, leaving the mechanisms behind cross-country variation insufficiently understood. This study identifies the key determinants of green bond yields worldwide and evaluates whether strong sustainability performance effectively reduces borrowing costs, with a specific focus on Indonesia as a representative emerging market. The analysis draws on Signaling Theory, which views ESG commitments as credibility-enhancing disclosures, and on the semi-strong Efficient Market Hypothesis, which suggests that markets incorporate sustainability information only after accounting for fundamental macroeconomic risks. Using 1,362 green bonds issued between 2014 -2023, the study applies a two-layer analytical framework combining Extreme Gradient Boosting with Shapley Additive Explanations to capture non-linear yield dynamics and quantify each variable’s marginal contribution. Robust tests examine stability across pre-crisis, crisis, and post-crisis regimes. Structural and macroeconomic factors especially domicile is the dominant driver of yield formation. ESG attributes remain relevant, but the social pillar exerts the strongest influence, while environmental and governance dimensions function largely as baseline compliance indicators. Indonesia displays a distinctive high-yield, high-ESG pattern driven by inflation pressure, sovereign-risk premia, and shallow market depth. ESG advantages reduce yields only after core macro-financial risks are incorporated. Strengthening macro stability and institutional credibility is essential for sustainability performance to translate into lower financing costs in emerging markets. This study provides one of the first large-scale, cross-country assessments using machine learning and explainable AI to reveal how structural constraints moderate the effect of ESG performance on green bond pricing.
Sustainability Reporting, Green Accounting, Intellectual Capital, and Firm Size: Evidence on ROA in Basic Materials Sector (2021-2024) Nur Athiyadina; Januar Eko Prasetyo
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.v10i2.3039

Abstract

This research aims to analyze the impact of sustainability reports, green accounting, intellectual capital, and firm size on company profitability with sales growth as control variable. The population in this study were basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Profitability was measured using the Return on Assets (ROA) indicator as a proxy. The sampling technique employed in this research is purposive sampling, resulting in 69 sample observations that met the criteria. This study adopts a quantitative method with multiple linear regression analysis techniques through the Pooled Ordinary Least Squares (Pooled OLS) approach combined with year effect control. The data used in this research were obtained from secondary sources, including financial reports, sustainability reports, and PROPER ratings from companies listed on the Indonesia Stock Exchange (IDX) in the basic materials sector during the observation period. The empirical results of the analysis show that, sustainability report, green accounting, and firm size have no significant effect on profitability. In the other hand, intellectual capital is found to have a significant positive effect on profitability. This study contributes by combining GRI based sustainability disclosure and PROPER based environmental performance in a single model for a highly carbon-intensive sector. Findings imply that intangible assets dominates profitability, while sustainability disclosure, green accounting, and company size are not yet priced into accounting profitability in the short run.
Evaluasi Penerapan PSAK 72 dan Implikasinya terhadap Likuiditas, Solvabilitas, dan Profitabilitas PDAM Surya Sembada Surabaya Noer Khofifah Apriliana; Ravika Mutiara Savitra
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.v10i2.3045

Abstract

The development of accounting standards requires companies to present transparent and reliable financial reports, especially in revenue recognition. The implementation of Statement of Financial Accounting Standards (PSAK) 72 regarding revenue from contracts with customers has the potential to cause changes in the financial performance of companies, including Regionally Owned Enterprises (BUMD) such as the Regional Drinking Water Company (PDAM). This study aims to analyze the impact of the implementation of PSAK 72 on the financial performance of PDAM Surya Sembada Surabaya as measured by liquidity, solvency, and profitability ratios. The research method used is a comparative quantitative approach using secondary data in the form of PDAM Surya Sembada Surabaya's financial statements for the period 2019–2020. The analytical tools used include financial ratio analysis and comparative tests before and after the implementation of PSAK 72. The results of the study indicate that the implementation of PSAK 72 causes changes in the pattern of revenue recognition that impacts liquidity and profitability ratios, while the solvency ratio tends to be relatively stable. These changes reflect the adjustment of accounting policies in financial reporting after the implementation of the new standard. The implications of this research show that the implementation of PSAK 72 can improve the quality of PDAM financial reports by presenting more relevant, transparent and accountable information, and can be used as evaluation material for management and local governments in making financial decisions.
Financial Factors Affecting Profitability in the Indonesian Food and Beverage Industry Post-Pandemic Fitria Fatma; Siti Nurlaela; Yuli Chomsatu Samrotun
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.v10i2.3048

Abstract

This research aims to analyze the influence of liquidity, capital structure, company size, and working capital efficiency on the profitability of food and beverage companies listed on the Indonesia Stock Exchange during the post-pandemic period 2021–2024. This research uses a quantitative approach with panel data regression methods. The selection of the estimation model was carried out through a series of model selection tests, and the Random Effect Model was used as the best model. The research results show that liquidity and capital structure have a significant negative effect on profitability, company size has a significant positive effect, while working capital efficiency has no significant effect. These findings indicate that in the post-pandemic recovery period, the company's financial strategy tends to be defensive, so that the increase in current assets and leverage is not fully able to encourage increased profits. On the other hand, business scale is a relatively consistent factor in increasing company profitability. This research provides an empirical contribution by showing that the relationship between financial indicators and profitability is contextual and influenced by the phase of the economic cycle. It is hoped that the results of this research can be a reference for company management, investors and future researchers in understanding the dynamics of profitability of the food and beverage industry in the post-crisis period.

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