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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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Financial Distress and Corporate Tax Avoidance: Does Profitability Matter? Lady Karlinah; Hotma Glorya Ika Sari; Liem Yan Sugondo; Vivian Tanaya
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.v10i2.3189

Abstract

This study explores the association between financial crisis and business tax avoidance, utilizing profitability as a moderating variable and audit committee effectiveness as a governance device. There is conflicting evidence in previous research about whether financially troubled companies act aggressively when it comes to taxes. This study uses a random effect regression model to examine the suggested associations using panel data from 121 listed businesses throughout the 2022–2024 period. The effective tax rate measures corporate tax evasion, whereas financial distress indicators and return on assets measure financial distress and profitability. The data show that financial difficulty does not affect corporation tax evasion. However, profitability considerably moderates the link between financial distress and tax avoidance, showing that financially distressed firms with higher profitability are more likely to dodge taxes. Furthermore, tax evasion is significantly impacted negatively by audit committee effectiveness, underscoring the importance of internal governance in preventing opportunistic tax conduct. These data imply that business tax avoidance is driven by financial capacity and governance supervision rather than financial pressure alone.
The Role of Green Accounting in Enhancing Sustainability Practices in MSMEs in Semarang, Indonesia: Financial Performance Analysis Using the PLS-SEM Approach Maulana Ihsan Yusufi Suyatno; Astohar Astohar; Mirna Dyah Praptitorini; Anisa Kusumawardani
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.v10i2.3193

Abstract

This study investigates the effect of adopting green accounting on sustainability performance and financial performance of micro, small, and medium enterprises (MSMEs) in Semarang, Indonesia. Data from 90 MSMEs across three categories—micro, small, and medium— were examined using structural equation modeling with partial least squares (PLS-SEM). The results show that adopting green accounting significantly improves sustainability performance (? = 0.76), indicating that implementing green accounting practices leads to better environmental, social, and economic outcomes. Additionally, sustainability performance positively affects financial performance (? = 0.27), demonstrating that sustainable practices lead to better profitability through cost efficiency, customer loyalty, and market access. While green accounting adoption also directly impacts financial performance (? = 0.39), the majority of its effect is mediated through sustainability performance. The bootstrapped mediation analysis confirms that sustainability performance fully discusses the connection between financial performance and the implementation of green accounting (Indirect effect = 0.21, p = 0.020). Additionally, 35% of the effect on financial performance is explained by sustainability practices. The study highlights that adopters of green accounting show significantly improved performance, particularly in medium-sized enterprises, where the t-value for sustainability performance was 7.33. These results contribute to the literature by demonstrating that green accounting not only supports environmental sustainability but also enhances financial performance. The results of the study are especially pertinent to policymakers and MSME practitioners in Semarang, providing insights into the importance of green accounting in improving business outcomes.
Dual-Pathway Service Quality dan Pembentukan Kepercayaan Mitra: Peran Mediasi Kepuasan dalam Industri Jasa Pelabuhan Mario Ricci Mangu; Sefnedi Sefnedi; Kasman Karimi
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.v10i2.3198

Abstract

This study investigates how trust is formed among business partners in the port service industry, where variability in service performance and coordination complexity may generate relational uncertainty. Addressing the need to better understand relational mechanisms in B2B port services, this research examines the dual-pathway effect of service quality on partner trust formation, with customer satisfaction serving as a mediating mechanism. Grounded in relationship marketing and service quality theory, the study employs a quantitative approach to analyze how the technical and functional dimensions of service quality influence trust both directly and indirectly through satisfaction. Primary data were collected using structured questionnaires from 125 business partners of a major Indonesian port authority, including shipping agents, logistics firms, and cargo operators engaged in ongoing contractual relationships. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings indicate that service quality has a significant positive effect on customer satisfaction and partner trust. Customer satisfaction also exerts a strong positive influence on trust and partially mediates the relationship between service quality and trust. These results demonstrate that trust in port service relationships is shaped through a dual pathway: direct evaluations of service performance and affective responses reflected in satisfaction levels. By positioning satisfaction as a central relational mechanism, this study extends the service quality literature by offering a process-based explanation of trust formation in B2B port services. Practically, the findings suggest that port authorities and service operators should prioritize consistent service reliability, responsiveness, and professionalism while simultaneously managing partner satisfaction to strengthen long-term collaborative relationships.
Integration of Shariah Audit and Shariah Governance in Supporting ESG Compliance: A Systematic Literature Review Susi Astuti; Arief Rahman; Hendi Yogi Prabowo
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.v10i2.3213

Abstract

The growing global attention to Environmental, Social, and Governance (ESG) practices has prompted Islamic financial institutions to strengthen governance systems and oversight mechanisms oriented toward sustainability. Within the context of Islamic finance, ESG principles exhibit normative alignment with Shariah values, particularly the objectives of maqasid al-shariah, which emphasize justice, public interest (maslahah), and accountability. Nevertheless, studies that comprehensively integrate the roles of Shariah Audit and Shariah Governance in supporting ESG compliance have largely evolved in parallel and have not yet been systematically synthesized in the literature.This study aims to synthesize the contributions of Shariah audit and Shariah governance in promoting ESG compliance within Islamic financial institutions, while also identifying existing conceptual, methodological, and implementation gaps. A systematic literature review was employed, guided by the PRISMA framework, covering 162 articles retrieved from the Scopus database. The selected studies were analyzed using thematic synthesis combined with bibliometric mapping to identify dominant themes, conceptual patterns, and trajectories of research development.The findings indicate that Shariah governance serves as a primary foundation for strengthening ESG compliance, particularly through oversight mechanisms, transparency, and accountability that exert a significant influence on the social and governance dimensions. Meanwhile, Shariah audit especially risk-based internal audit and integrated audit models—contributes to enhancing credibility and assurance functions. However, its role in the ESG context remains relatively limited and faces challenges related to auditor competencies and the lack of standardization. The conceptual integration of maqasid al-shariah and ESG principles is also viewed as a promising ethical governance paradigm, yet it has not been fully translated into applicable operational frameworks.Overall, this study underscores the strategic role of Shariah audit and Shariah governance in advancing ESG compliance within Islamic financial institutions, while revealing regulatory, methodological, and implementation gaps that warrant further attention. The findings highlight the importance of developing more standardized frameworks, strengthening human capital capacity, and expanding empirical validation to optimize the effectiveness of Shariah audit and align Islamic financial practices with global sustainability standards
Uncovering the Values of Balinese Local Wisdom in Household Accounting Practices of Tenant Farmers Eka Putri Suryantari; Ni Putu Erviani Astari
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.v10i2.3215

Abstract

Previous research has not specifically mapped household accounting practices among tenant farmers in the Subak system, nor derived the value of Balinese local wisdom into operational principles of budgeting, recording, and accountability practices in household financial management. This study aims to identify household accounting practices carried out by tenant farmers in Subak Umadesa and to formulate conceptual propositions regarding the relationship between the values of Tri Hita Karana (THK), pade gelahang, and pang pade payu with budgeting, recording, and household financial accountability practices. The study employs a qualitative approach using the transcendental phenomenology method through field observation, in-depth interviews, and documentation of three tenant farmer informants. The results indicate that farmers have implemented financial planning practices, simple recording, and trust-based debt management, although these have not yet been accompanied by formal reporting and systematic financial performance evaluation. This study produces a conceptual framework that positions THK values as the basis for ecologically harmonious budgeting decision-making (palemahan), the value of pade gelahang as a principle of collective accountability in debt and capital management, and the value of pang pade payu as the foundation of transparency in trust-based recording practices. The limited number of informants (three participants) restricts the generalizability of the findings, so the output of this study is positioned as contextual conceptual propositions in the household accounting practices of tenant farmers.
Enhancing Financial Reporting Quality Through Good Governance and Fiscal Capacity: Evidence from West Java Ibnu Nizam Al-Maraghi; Ywang Smaradewane Ratunemas Nagari
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.v10i2.3216

Abstract

The quality of local government financial statements is a critical indicator of public accountability and the reliability of information for decision-making. This study examines the factors influencing the issuance of unqualified audit opinions on local government financial statements in West Java Province for the period 2019–2023. Using a binary logistic regression model with random effects on panel data from 27 regencies/cities for five years (135 observations), this study examines the effects of budget capacity, bureaucratic reform, audit recommendation follow-up, and public information disclosure on audit opinions. The estimation results show that budget capacity and public information disclosure have a significantly negative relationship with unqualified opinions, while bureaucratic reform has a significantly positive effect. The follow-up of audit recommendations is not statistically significant. These findings imply that strategies to improve audit opinion quality should prioritize bureaucratic reform and institutional governance strengthening. Fiscal capacity and information transparency must be strategically managed to anticipate excessive audit complexity. This study provides empirical evidence that governance quality, rather than financial resources, plays a more decisive role in determining the quality of local government financial reporting.
Peran Sustainability Reporting dalam Hubungan Profitabilitas dengan Nilai Perusahaan Sektor Consumer Non-Cyclical Virginia Yuli Pratama; Januar Eko Prasetio
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.v10i2.3220

Abstract

The consumer non-cyclical sector faces a dual challenge in the post-pandemic era in maintaining profit levels in a competitive market while simultaneously meeting the demands of investors who are increasingly critical regarding sustainability issues. This research aims to examine and analyze the role of sustainability reporting as a strategy to strengthen the influence of profitability on firm value. Using a purposive sampling method, 68 observations were obtained from companies listed on the Indonesia Stock Exchange for the 2022-2024 period. Data were analyzed using Hierarchical Moderated Regression Analysis. Profitability is measured through the ratio of net income to total assets, firm value is measured by the price to book value ratio, and sustainability reporting is assessed using a global reporting standard disclosure indeks 2021. The results show that profitability consistently has a positive and significant effect on firm value. However, Sustainability Reporting partially does not have a significant effect. Interestingly, the interaction test proves that Sustainability Reporting acts as a Moderator that significantly strengthens the relationship between profitability and firm value. This implies that in a competitive market, sustainability disclosure serves as a strategic "ethical validation" that captures market trust, thereby increasing the valuation of profitable companies. The results of this study provide input for management to integrate sustainability strategies into financial operations to achieve optimal market valuation.
Does Institutional Ownership Moderate the Effects of CAR, Tax Avoidance, and CSR on Firm Value? Evidence from the Indonesian Banking Industry Muhammad Aimar Gimnastyar; Mochammad Ridwan Ristyawan; Anggraini Syahputri; Wendy; Uray Ndaru Mustika
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.v10i2.3228

Abstract

This study aims to examine the effects of Capital Adequacy Ratio (CAR), Tax Avoidance, and Corporate Social Responsibility Disclosure (CSRD) on firm value in banks listed on the Indonesia Stock Exchange that meet the eligibility criteria from 2020 to 2024, as well as to evaluate the role of Institutional Ownership (IO) as a moderating variable. The sample was selected using purposive sampling, resulting in 27 banks with a total of 125 observations. Data were analyzed using panel data regression with moderated regression analysis (MRA), employing both Random Effects Model (REM) and Fixed Effects Model (FEM) to investigate the direct and moderating effects among the variables. The results indicate that CAR has a positive and significant effect on firm value, confirming its role as a key indicator of financial stability and market confidence in the banking sector. In contrast, Tax Avoidance does not significantly affect firm value, while CSRD also shows no direct significant impact. Moderation analysis reveals that IO strengthens the positive effect of CAR on firm value, does not significantly moderate the relationship between Tax Avoidance and firm value, and negatively moderates the effect of CSRD on firm value. These findings highlight the importance of capital adequacy as a primary financial signal and suggest that institutional investors are selective in responding to CSR practices. The study provides practical implications for investors, banking management, and regulators in enhancing corporate governance and improving the interpretation of financial signals in the Indonesian banking sector
Determinasi Audit Report Lag pada Perusahaan Sektor Consumer Cyclicals di Bursa Efek Indonesia Annisa Dwiransa Salsabila; Ahmad Syathiri; Emylia Yuniarti
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.v10i2.3229

Abstract

This research investigates the influence of firm operational complexity, auditor specialization, and profitability on the length of audit report lag by focusing on consumer cyclicals sector companies listed on the Indonesia Stock Exchange over the 2021–2024 period. The research population comprises all firms classified under the consumer cyclicals sector that were publicly listed on the Indonesia Stock Exchange throughout the observation period. Samples were selected using a purposive sampling technique based on companies that published complete audited annual financial statements and were not delisted during the research period, resulting in 83 sample companies with a total of 332 observations. This study employs a quantitative approach using secondary data obtained from audited annual financial statements published on the official Indonesia Stock Exchange website. Audit report lag is defined as the time interval, measured in days, between the fiscal year-end and the date on which the audit report is issued. Firm operational complexity is proxied by the natural logarithm of the total number of subsidiaries. Auditor specialization is identified based on the market share held by public accounting firms within the same industry, while profitability is measured using Net Profit Margin. Data analysis is conducted using panel data regression with Random Effect Model approach. The results indicate that firm operational complexity and profitability do not have a significant effect on audit report lag, while auditor specialization has a negative and significant effect. These findings indicate that industry specialized auditors are able to conduct audits more efficiently and reduce audit report lag
FOMO, Overconfidence, and Influencers: Key Drivers of Cryptocurrency Investment Behavior Muhammad Akmal At thariq; 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.v10i2.3237

Abstract

This research examines the psychological and social factors that influence how university students in Malang make investment decisions. This research applied a quantitative approach and engaged 251 participants who were chosen through a purposive sampling method in accordance with established selection criteria. The research utilized a purposive sampling technique to determine the data. Furthermore, it applied Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate both direct effects and moderating interactions among the variables. The findings demonstrate that fear of missing out (FOMO) and overconfidence exert a positive and statistically significant influence on investment decisions. Nevertheless, the presence of influencers attenuates the influence of fear of missing out (FOMO) on investment decisions and fails to moderate the relationship between overconfidence and investment decisions. In general, psychological and social factors continue to shape students’ investment decision-making behavior. The research shows the importance of enhancing financial literacy, particularly among students with limited experience in engaging with high-risk instruments such as cryptocurrency. Controlling the level of overconfidence is very important so that decisions are not influenced by emotions but are based on rational analysis. This research advances the literature by incorporating fear of missing out (FOMO), overconfidence, and influencer involvement as explanatory factors in understanding students’ cryptocurrency investment decisions. This research provides additional insight by introducing a practical model that demonstrates the significance of psychological and social elements among university students in the context of investment.

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