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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 1,659 Documents
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The Influence of Social Media Promotion and Sharia Financial Literacy on the Interest in Saving at Sharia Banks Yenny April Yanti; Novi Yanti Sandra Dewi; Nur’aini Nur’aini
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.v10i2.3078

Abstract

Although numerous previous studies have examined the role of Islamic financial literacy and digital promotion in influencing saving behavior, most of these studies remain descriptive in nature and have not sufficiently elaborated the conceptual mechanisms underlying the formation of saving intentions within a behavioral theory framework, particularly among generations that grow up within a digital ecosystem. Addressing this gap, the present study aims to investigate the influence of Islamic financial literacy and social media promotion on the intention to save in Islamic banks, both partially and simultaneously, by positioning these variables as determinants of behavioral intention. This study employs a quantitative approach involving 101 respondents who are active social media users in the Province of West Nusa Tenggara and have the potential to become customers of Islamic banks. Data were analyzed using descriptive statistics and multiple linear regression analysis. The results indicate that Islamic financial literacy exerts a more dominant influence (? = 0.481; p < 0.001) compared to social media promotion (? = 0.325; p < 0.001), with a coefficient of determination (R²) of 0.548, suggesting that the two independent variables collectively explain 54.8% of the variance in saving intention.The mean values of variable X1 were 69.87, X2 were 69.86, and Y were 70.20, while the Shapiro–Wilk test results (p > 0.05) indicate that the data are normally distributed. Theoretically, these findings contribute to the development of a behavioral model of Islamic saving by highlighting Islamic financial literacy as a determinant of attitude formation and social media promotion as a social mechanism that strengthens saving intentions in the digital era. Thus, this study enriches the literature on Islamic financial behavior and provides strategic implications for strengthening educational initiatives and technology-based marketing strategies for Islamic banking institutions.
Determinan Pencegahan Kecurangan dalam Pengelolaan Dana Desa di Kecamatan Pelaihari Kabupaten Tanah Laut Astia Putriana; Bella Puspita Rininda; Desy Amelia; Ines Saraswati Machfiroh; Yasir Hadiani; Yuli Fitriyani; M. Riduan Abdillah
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.v10i2.3080

Abstract

The purpose of this study was to examine how the competence, accountability, and transparency of village officials influence their ability to prevent fraud in village fund management. This study involved village officials in Pelaihari Regency. Purposive sampling resulted in 75 respondents. This study collected data through questionnaires. Data analysis techniques used included descriptive statistical analysis, data quality testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results showed that the competence and transparency of village officials did not influence fraud prevention, while accountability did. This suggests that fraud prevention efforts in village fund management are more effective if implemented through increased accountability of village officials, such as regular reporting, clear accountability, and consistent oversight of every use of village funds. Previous research has emphasized fraud detection, while prevention mechanisms at the village level are still limited. This study contributes by developing a fraud prevention model based on the Fraud Diamond in the context of village fund governance. These findings provide practical implications that local governments and policymakers need to emphasize strengthening accountability and monitoring mechanisms as a primary strategy in preventing fraud and improving the quality of village financial governance.
Determinants of Financial Behavior among Civil Servants: Evidence from LPP RRI Tarakan (Financial Literacy, Income, and Locus of Control) Rizki Muhamad Arif; Andi Ayu Frihatni
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.v10i2.3084

Abstract

The "SK Pawning" phenomenon has become a unique phenomenon that is increasingly being carried out by civil servants at LPP RRI Tarakan. This phenomenon is an easy solution and the safest alternative to meet financial needs. The convenience provided by the banking sector includes fast service, affordable life insurance costs, low interest rates, and status that does not have to be civil servants (PNS), but those who are still CPNS and PPPK can still pawn SK to obtain loans with a tenor of up to 15 years. Having ASN status with a stable income is a privilege to obtain loans easily and quickly. The loan funds obtained are used for various purposes, ranging from consumption, paying debts, consumptive spending to purchasing assets. The amount of income owned by civil servants can influence behavior in managing their finances. A person's locus of control can also influence how individuals manage their money. The study aims to analyze Factors Influencing Financial Conduct of Government Employees: A Case Study at LPP RRI Tarakan. In this study, the researcher applied a quantitative approach with an ex-post facto research nature. The sample used in this study was all ASN as of November 2025. Data were examined using classical assumption procedures followed by multiple regression analysis method. Based on the F-test hypothesis analysis, the results obtained showed that the F_calculated value = 30.564 > F_table = 2.751. While Adj R² = 0.573 (57.3%) and ? Income = 0.725; ? FinLit = 0.495; ? LOC = 0.414. The results the findings demonstrate that financial knowledge, earnings, and self-control orientation significantly enhance financial conduct. The existence of good financial knowledge, income and locus of control can influence ASN at LPP RRI Tarakan enabling better money management, lowering economic pressure, and enhancing quality of life.
Pengaruh Profitabilitas, Leverage, Sales Growth terhadap Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Moderasi Laurensia Josephine; Purwantoro; Enny Susilowati Mardjono; Juli Ratnawati
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.v10i2.3100

Abstract

This study scrutinizes tax avoidance behaviors within the healthcare sector by probing the interrelations among profitability, leverage, and sales growth, while positing firm size as a moderating determinant. The population encompasses all healthcare firms listed on the Indonesia Stock Exchange from 2021 to 2024. Samples were meticulously selected via purposive sampling according to predefined criteria, yielding 15 firms and a cumulative 60 observations. Employing a quantitative paradigm, the study draws on secondary data sourced from consolidated financial statements. Analytical procedures comprised descriptive statistics, classical assumption diagnostics, and Moderated Regression Analysis (MRA), with mean centering implemented to attenuate multicollinearity concerns. Empirical evidence demonstrates that profitability, debt-oriented capital structure, and sales growth wield substantive influence over tax avoidance, as operationalized by the Cash Effective Tax Rate (CETR). These findings elucidate that enhancements in financial performance and operational dynamism incentivize firms to engage more assiduously in tax management. Nonetheless, firm size does not exert a significant moderating effect on the nexus between profitability and leverage with tax avoidance. In contrast, firm size accentuates the impact of sales growth on tax avoidance. Consequently, large healthcare enterprises are predisposed to intensify tax planning initiatives concomitant with escalating sales.
Sustainability Signals in Emerging Markets: The Effect of ESG Disclosure and Profitability on Stock Returns with Firm Size as a Moderator (Evidence from LQ45 Index, 2020–2024) Shita Debby Fardeliah; Jeni Susyanti; Mohamad Bastomi
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.v10i2.3110

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure and Return on Assets (ROA) on stock returns, with firm size as a moderating variable, in companies listed in the LQ45 index during the 2020–2024 period. The research adopts a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample consists of 24 firms selected through purposive sampling. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that ESG disclosure and ROA have a positive and significant effect on stock returns. ROA emerges as the most dominant factor, highlighting that profitability remains a primary signal for investors in the Indonesian capital market. Firm size also has a positive effect on stock returns. In terms of moderation, firm size does not moderate the relationship between ESG disclosure and stock returns, but it strengthens the effect of ROA on stock returns. These findings suggest that profitability signals from larger firms are perceived as more credible by investors, while the impact of ESG disclosure is consistent regardless of firm size. This study contributes to the sustainable finance literature and provides practical implications for investors, corporate management, and capital market regulators.
Selective Auditor Quality Effects on Audit Report Lag: Evidence from Financial Risk and R&D Complexity Bagas Aditya Putra; Bestari Dwi Handayani
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.v10i2.3116

Abstract

Prior studies document mixed and inconclusive evidence regarding the determinants of audit report lag (ARL), particularly concerning the role of firm risk and auditor quality in shaping audit timeliness. This study responds to this inconsistency by examining whether auditor quality uniformly enhances audit timeliness or operates conditionally depending on the nature of audit risk. Drawing on agency theory and signaling theory, this study investigates the effects of leverage and research and development (R&D) intensity on ARL, while explicitly testing the contingent role of auditor quality. Using panel data from 17 manufacturing firms listed on the Indonesia Stock Exchange during the 2022–2024 period (51 firm-year observations), this study employs random-effects panel regression with heteroskedasticity-robust standard errors. The results indicate that both leverage and R&D intensity significantly increase audit report lag, reflecting heightened structural financial risk and judgment-intensive audit complexity. However, the moderating analysis reveals a key asymmetry: auditor quality significantly attenuates the positive effect of R&D intensity on ARL, but fails to moderate the relationship between leverage and ARL. These findings demonstrate that the effectiveness of high-quality auditors is selective rather than universal. This study contributes to the audit literature by reconceptualizing auditor quality not merely as a direct determinant of audit timeliness, but as a contingent governance mechanism whose effectiveness depends on the nature of audit risk being more pronounced in mitigating judgment-based complexities arising from innovation activities than structural financial risks.
Sistem Informasi Akuntansi Sebagai Infrastruktur Berkelanjutan: Analisis Kesiapan dan Tantangan Institusional di Indonesia Gita Apsari Dewi
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.v10i2.3119

Abstract

The growing reliance on ESG reporting exposes a theoretical tension between Accounting Information Systems (AIS), which are designed for financial accountability, and sustainability reporting, which demands multidimensional, forward-looking, and verifiable information. The theoretical problem addressed in this study lies in the insufficient theorization of AIS readiness for ESG reporting within existing accounting and information systems literature. While sustainability studies emphasize disclosure quality, they largely overlook the internal system capacities that produce ESG data, creating a critical conceptual gap. This study investigates how AIS readiness for ESG reporting is shaped by technological, organizational, environmental, and ESG data capability factors in the Indonesian context. Using a qualitative descriptive methodology, the study applies content analysis to sustainability reports, annual reports, regulatory texts, and prior empirical research from 2020–2023. The findings reveal that AIS readiness remains fragmented, as ESG data capabilities are weakly embedded within core systems and lack systematic audit trails. This study contributes by reconceptualizing AIS readiness as a system-level condition for sustainability accountability. This research extends AIS and sustainability reporting literature by modifying the Technology Organization Environment (TOE) framework through the explicit inclusion of ESG data capability as a mediating construct. This study matters because without theoretically grounded system readiness, ESG reporting risks remaining symbolic rather than substantively accountable
Sisi Terang dan Gelap Narsisme CEO: Analisis Tinjauan Pustaka Sistematis Ruth Stephanie Tambun
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.v10i2.3120

Abstract

The topic of CEO characteristics that is being discussed is CEO narcissism. This study aims to analyze the impact of CEO narcissism on company performance and reveal the good and bad sides of CEO narcissism through a systematic literature review of 56 articles indexed by Scopus and Sinta. The results of the literature review show that there is still inconsistency in the results of research on the application of narcissistic CEOs to company performance. The good side of CEO narcissism is conservative, innovative, internationalization, and strategic and appropriate decision making. The bad side of CEO narcissism is opportunism, self-oriented and abusive leadership style, which increases tax avoidance, weakens internal supervision, and increases debt financing. Companies need effective and efficient supervision of CEO narcissism and risk management. Companies must also ensure that the company's work culture is not influenced by the bad side of CEO narcissism. Further research is needed to understand the long-term impact of narcissistic leadership styles, the best mitigation mechanisms, and differences in the influence of CEO narcissism across cultural and industrial contexts.
When ESG Meets Politics: The Role of Political Connections in Enhancing Firm Value in Indonesia Al Putri Oktavia; Armadani Armadani; Liza Ulfiana; Arif Mahasin Sondani
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.v10i2.3125

Abstract

The purpose of this study is to examine the effect of ESG performance on firm value. Furthermore, this study also empirically analyzes the moderating role of political connections on the relationship between ESG performance and firm value. This study analyzes non-financial companies listed on the Indonesia Stock Exchange from 2016 to 2023, totaling 1,644. The hypotheses are tested using panel data regression. We also conduct several other tests, such as robustness tests and additional analyses, to deepen the study. This study reveals that ESG performance increases firm value. Furthermore, political connections strengthen the positive effect of ESG performance on firm value. Additional tests align with the main findings. Interestingly, when separating large and small firms, only large firms significantly influence both the direct influence of ESG on firm value and the role of political connections in strengthening this relationship. This study fills an important gap by providing large-sample evidence from an emerging market and demonstrating that political connections are not merely direct value drivers, but institutional mechanisms that amplify the market relevance of ESG practices.
Inovasi sebagai Mekanisme Strategis Penghubung Financial Technology dan Financial Literacy terhadap Kinerja UMKM Dinda Ilyatur Rosyidha; Mardiana Mardiana
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.v10i2.3129

Abstract

This study examines the inconsistency of empirical findings regarding the effects of Financial Technology (Fintech) and Financial Literacy on the performance of Micro, Small, and Medium Enterprises (MSMEs) in developing economies. While Financial Literacy is widely recognized as a fundamental capability that consistently enhances firm performance, empirical evidence on Fintech remains mixed and often insignificant. This inconsistency suggests that Fintech adoption does not automatically translate into improved MSME performance. Departing from prior studies that predominantly assume a direct and linear relationship, this study positions innovation as a strategic transmission mechanism that explains how Fintech and Financial Literacy are transformed into performance outcomes. This research employs a quantitative approach using primary data collected from 225 MSME owners in Malang City through purposive sampling. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings reveal a paradoxical result: Fintech does not have a significant direct effect on MSME performance, yet it exerts a significant indirect effect through innovation, indicating full mediation. In contrast, Financial Literacy has a significant positive effect on MSME performance both directly and indirectly through innovation, suggesting partial mediation. The theoretical contribution of this study lies in reconceptualizing innovation not merely as an outcome of digital adoption, but as a strategic mechanism that determines the effectiveness of financial and digital capabilities in generating performance gains. From a practical perspective, the findings imply that MSME development strategies should integrate financial literacy enhancement, effective Fintech utilization, and innovation capability strengthening to achieve sustainable performance improvements.

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