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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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Pengalaman Auditor dan Fee Audit Dalam Meningkatkan Kualitas Audit R Ait Novatiani; Raihan Ahmad Yunus
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.v10i2.3238

Abstract

The high level of fraud in financial statements causes users of these statements to suffer losses and uncertainty  regarding company management. Therefore, high-quality audits are necessary to produce reliable financial statements.  The experience of auditors and audit fees can improve the quality of audits. The purpose of this research is to analyze auditor experience and audit fees and to examine the influence of auditor experience and audit fees  on audit quality. There were 45 respondents, consisting of 45 auditors from 32 public accounting firms in Bandung. Data collection techniques were carried out through questionnaires distributed to auditors working at public accounting firms (KAP) in Bandung. The analysis tool used in this study was multiple linear regression analysis. The results of the research prove that auditor experience, audit fees, and audit quality at Public Accounting Firms in Bandung City are good based on the results of the questionnaires processed through descriptive analysis. Auditor experience affects audit quality, and audit fees also affect audit quality.
Literasi Keuangan sebagai Moderator Pelemah: Bukti Empiris Program Kredit Usaha Rakyat pada UMKM Kota Mataram Ismayadi Armansyah; Burhanudin Burhanudin; Nila Rahayu
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.v10i2.3247

Abstract

MSMEs are still burdened by limited access to capital and suboptimal financial performance. The People's Business Credit (KUR) program is seen as a policy solution, but evidence of its utilization mechanism is still limited. This quantitative study examines the effect of KUR on the financial performance of MSMEs in Mataram City and the moderating role of financial literacy in a sample of 100 respondents using SEM-PLS analysis. The results show that KUR has a positive and significant effect on financial performance indicators (turnover, profit, and capital capacity). Meanwhile, financial literacy functions as a counterbalancing moderator that reduces the effectiveness of KUR, indicating a mechanism of prudence that restrains credit utilization. These findings not only strengthen empirical evidence on the benefits of access to financing, but also offer a theoretical contribution, namely that financial literacy does not always act as a reinforcer. The financial literacy theory model needs to be expanded to accommodate negative moderation effects through financial behavior mechanisms and fund usage selectivity. Practically, the results emphasize that KUR policies should combine credit distribution with behavioral interventions and operational assistance so that financing programs can encourage productive investment rather than merely increasing fund usage conservatism.
Pengaruh Green Finance, Struktur Modal, dan Kinerja Lingkungan Terhadap Profitabilitas Pada Perusahaan Pertambangan Ni Wayan Indah Mahayani; Rofiqah Wahdah; Yanuar Bachtiar; Dini Rusqiati
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.v10i2.3250

Abstract

This study investigates the influence of green finance, capital structure, and environmental performance on the profitability of mining sub-sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. A quantitative research approach was employed using secondary data obtained from annual reports and sustainability reports. The study population consisted of 33 companies, and purposive sampling based on predetermined criteria produced 132 firm-year observations. Data were analyzed using multiple linear regression, preceded by classical assumption tests and hypothesis testing through partial and simultaneous tests. Profitability was measured using Return on Assets (ROA), green finance was proxied by the Green Coin Rating (GCR), capital structure was measured using the Debt to Equity Ratio (DER), and environmental performance was evaluated using the Company Environmental Management Performance Assessment Program (PROPER) rating. The results indicate that green finance has a positive and significant effect on company profitability, while capital structure has a negative and significant effect. In contrast, environmental performance does not show a significant effect on profitability. Simultaneously, green finance, capital structure, and environmental performance significantly influence profitability. These findings suggest that corporate financial performance is shaped not only by financial structure but also by the adoption of sustainable financial practices, highlighting the importance of integrating financial management with sustainability strategies.
Transisi PSAK 24 ke PSAK 219: Potret Implementasi Akuntansi Imbalan Kerja Tenaga Panen Hamimah; Marliza Noor Hayatie; Try Edi Suwarno; Rahmatullah Alfikri
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.v10i2.3252

Abstract

This study aims to analyze the implementation of harvest workers’ wage accounting at PT XYZ based on PSAK 219 on Employee Benefits, following its adoption as an update and new nomenclature of PSAK 24. The focus is on recognizing and measuring harvest workers’ wages as short-term employee benefits, which are vital to company operations. The research applies a qualitative descriptive approach with data collected through observation, interviews, and documentation. Results indicate that PT XYZ uses a performance-based wage system (pure piece rate) for harvest workers, complemented by premiums and incentives. The income tax of harvest workers is recognized as an allowance under the gross-up principle. Wage recognition and measurement follow PSAK 219, recorded as liabilities and expenses after services are rendered, while considering mandatory deductions such as BPJS. However, the treatment of overpayments has not fully complied with PSAK 219. This research contributes to the development of internal accounting information systems for plantation companies in ensuring the accuracy of accrual expenses and wage transparency, while also serving as an empirical reference for the transition of employee benefit standards in Indonesia.
Pengaruh Perputaran Modal Kerja, Pertumbuhan Penjualan, dan Perputaran Persediaan terhadap Kinerja Keuangan dengan Struktur Modal sebagai Variabel Moderasi Josephin Kezia; Erny Luxy D. Purba
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.v10i2.3254

Abstract

This study aims to examine the impact of working capital turnover, sales growth, and inventory turnover on financial performance, with capital structure as a moderating variable, in manufacturing companies listed on the Indonesia Stock Exchange during the 2022-2024 period. The panel data includes 153 companies, resulting in 459 observations, which were then filtered outliers to 359 observations. The analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with a pooled Ordinary Least Squares (OLS) approach. The findings reveal that working capital turnover and inventory turnover have a positive and significant effect on financial performance (p < 0.05), while sales growth is insignificant (p > 0.05). Furthermore, capital structure is not shown to moderate this relationship. These results imply that financial performance is more influenced by operational efficiency than by financing.
Pengaruh Capital Intensity, Inventory Intensity, dan Sales Growth terhadap Tax Avoidance pada Perusahaan Manufaktur Dwi Fara; Ria Rachmawati; Rohmaniyah Rohmaniyah; Nurul Alfian
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.v10i2.3255

Abstract

This study investigates the influence of capital intensity, inventory intensity, and sales growth on tax avoidance among manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange. Tax revenue represents a primary source of government income; however, companies frequently employ tax avoidance mechanisms to reduce their fiscal obligations. Firm characteristics, particularly asset composition and revenue growth, are regarded as important factors that may influence a company’s tendency to engage in tax avoidance practices. The population of this study consists of 98 companies observed during the 2022–2024 period. Through a purposive sampling technique, 44 companies that met the research criteria were selected as the sample. The data used are secondary data obtained from the companies’ annual financial statements. Data analysis was conducted using descriptive statistics, classical assumption tests, and multiple linear regression analysis with the assistance of SPSS Version 26. The results indicate that capital intensity has a positive effect on tax avoidance, as companies with a higher proportion of fixed assets can utilize depreciation expenses to reduce taxable income. In contrast, inventory intensity does not show a significant effect on tax avoidance. Sales growth has a positive and statistically significant influence, meaning that companies experiencing higher revenue growth are more likely to implement tax management strategies to reduce their increasing tax liabilities.
Visual Disclosure dan Pelaporan Keuangan: Tinjauan Literatur Sistematis atas Studi Empiris (2015–2025) Amalina Nur Arifah; Arief Rahman
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.v10i2.3257

Abstract

Financial reporting has undergone significant transformation with the integration of visual elements as a means of conveying complex information. This study aims to conduct a systematic literature review of research trends in visual disclosure within the financial reporting context. Following the PRISMA 2020 protocol, 51 empirical articles from the Scopus and Web of Science databases published between 2015 and 2025 were analyzed using systematic content analysis with Nvivo and bibliometric mapping with VOSviewer. The findings reveal a dominance of quantitative and computational approaches, with Graph Theory, Machine Learning, and Statistical Models as the main theoretical foundations. Methodologically, Simulation & Mathematical Modeling and Computational Experiments dominate the research. The study also identifies strong interdisciplinary characteristics involving computer science, statistics, and business, although deep integration among these perspectives remains limited. Furthermore, research tends to focus on tool development (tool-centric) rather than user understanding (user-centric), with a high reliance on secondary data. Bibliometric analysis with VOSviewer confirms these thematic patterns, showing strong keyword co-occurrence networks between graph, model, analysis, and data. In conclusion, the field of visual disclosure research requires better integration between technical innovation and contextual user understanding, the development of more holistic theoretical frameworks, and the expansion of research scope to more diverse organizational contexts through mixed methods and more genuine interdisciplinary collaboration.
Determinants of Two-Wheeled Motor Vehicle Taxpayer Compliance at UPPD Samsat Banjarmasin Nabilla Rizqa Mustafa; Saifhul Anuar Syahdan; Gemi Ruwanti; Soelistijono Boedi
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.v10i2.3260

Abstract

This study investigates the factors determining motor vehicle tax compliance among owners of two-wheeled vehicles in Banjarmasin, Indonesia, by evaluating both the combined and individual contributions of fiscal policy incentives and behavioral factors. Consistently low compliance rates among registered vehicle owners continue to hinder local tax revenues, highlighting the urgency of identifying the reasons influencing compliance behavior. This study aims to analyze the simultaneous and partial effects of the tax amnesty program, transfer fee exemptions, taxpayer awareness, tax understanding, and service quality on taxpayer compliance at UPPD Samsat Banjarmasin I. Utilizing quantitative methods along with sampling techniques by applying criteria that are in accordance with the purpose of research, namely purposive sampling, grounded in the Theory of Planned Behavior (TPB) and Compliance Theory. Primary data were obtained from 99 registered taxpayers via a structured questionnaire and subsequently analyzed through multiple linear regression using IBM SPSS version 26. The findings demonstrate that the tax amnesty program, taxpayer awareness, tax understanding, and service quality each have a positive and significant effect on taxpayer compliance, while the transfer fee exemption has a negative and significant effect. The overall model explains an adjusted R2 of 72.5% of the variance in taxpayer compliance. These results indicate that long-term compliance is influenced more by cognitive and institutional factors than by short-term fiscal incentives. This study extends existing literature by combining tax policy instruments with behavioral determinants within the framework of the Theory of Planned Behavior, specifically in the context of regional taxation.
Faktor-Faktor yang Memengaruhi Kualitas Laporan Keuangan Pemerintah Kabupaten Rokan Hilir Siska Vadila; Taufeni Taufik; Yesi Herawati
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.v10i2.3264

Abstract

The quality of local government financial reports reflects the accountability of public financial management. However, the quality of financial reporting in Indonesia is still not optimal, as indicated by the Local Financial Management Index (IPKD) and audit findings issued by the Supreme Audit Agency (BPK), especially in Rokan Hilir Regency. This condition shows the need to identify key factors that affect the quality of local government financial reports. This study aims to test and prove the influence of human resource competence, internal control systems, follow-up on BPK audit results, and the utilization of information technology on the quality of financial reports. This study uses a quantitative approach. The population in this study was all regional apparatus organizations (OPD) in Rokan Hilir Regency. The sampling technique used was purposive sampling, resulting in 26 OPDs as research samples with a total of 78 respondents. The type of data used was primary data obtained through the distribution of questionnaires to respondents. The collected data was then analyzed using SmartPLS software version 4.1.1.4. The results showed that human resource competence, internal control systems, follow-up on BPK audit results, and the utilization of information technology had an effect on the quality of financial reports. This study concluded that internal organizational factors and technological support played an important role in improving the quality of local government financial reports, particularly in OPDs in Rokan Hilir Regency.
Determinan Perilaku Disfungsional Auditor: Peran Emotional Spiritual Quotient Sebagai Variabel Moderasi Denny Setiawan; Muhammad Irfan Tarmizi
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.v10i2.3268

Abstract

The purpose of this study is to examine the influence of reward and punishment, audit fees, and time budget pressure on dysfunctional auditor behavior, with Emotional Spiritual Quotient (ESQ) serving as a moderating variable. This study contributes to the behavioral auditing literature in clarifying determinants that shape auditor conduct and professional judgment in audit engagements. The population comprises auditors employed at Public Accounting Firms (KAP) in Banten Province. A purposive sampling technique was applied, initially targeting 28 KAPs to ensure adequate representation. However, due to limited cooperation from several firms in providing official responses and returning questionnaires within the predetermined timeframe, only 15 KAPs were included, resulting in 107 usable responses. Data were analyzed using Moderated Regression Analysis (MRA) with IBM SPSS Statistics 27 to ensure systematic and reliable findings. The results indicate that reward and punishment mechanisms, along with audit fees, have a significant negative effect on dysfunctional auditor behavior, emphasizing the importance of appropriate incentives in fostering ethical conduct. In contrast, time budget pressure exhibits a significant positive effect, suggesting that excessive workload pressure may increase the likelihood of dysfunctional practices. Although ESQ demonstrates a direct negative influence, moderation testing reveals that ESQ does not weaken the relationships between the independent variables and dysfunctional auditor behavior. Overall, effective compensation systems and time management are essential for maintaining auditor integrity.

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