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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 1,752 Documents
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Reassessing The Role of Political Embeddedness: ESG and Corporate Market Outcomes in Indonesia Sonya Meylina Prastiwi; Armadani Armadani; Zahroh Naimah
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3706

Abstract

This study aims to test and analyze the role of political embeddedness on the relationship between ESG and corporate market performance in Indonesia. This study used data from companies listed on the Indonesia Stock Exchange (IDX), excluding financial sector companies. The final sample size was 1,281 firm-years. Panel data regression analysis techniques were used to test the research hypotheses. Furthermore, several tests, including robustness tests and further testing, were conducted to deepen the research. Regression results reveal that ESG plays a role in building market confidence in a company, thus increasing its value. Furthermore, political embeddedness plays a significant role in strengthening ESG's influence on corporate market outcomes. The integration of political embeddedness, ESG, and corporate market outcomes into a research model, along with its comprehensive analysis, makes this study valuable for advancing the literature. This study addresses a research gap and provides a broad perspective on the model analyzed.
Do Celebrity CEOs Moderate the Impact of Environmental Committees and Regulations on Water Disclosure? Cucu Hilma Azahra; Imam Hadiwibowo; Mochammad Fachrul Riztin
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3710

Abstract

This study aims to examine the effects of environmental committees and regulatory stringency on water disclosure, with celebrity CEOs as moderators, in water-sensitive industries in ASEAN. The study sample consists of market-leading companies in water-sensitive sectors listed on Companies Market Cap from 2021 to 2024, with a total of 148 observations. The analysis employs Moderated Regression Analysis (MRA) with panel data regression. The results indicate that regulatory stringency has a significant negative impact on water disclosure, while environmental committees do not have a significant impact. Celebrity CEOs were not found to moderate either of these relationships. Future research is recommended to expand the sample to include non-market-leading firms and other sectors to test the generalizability of the findings, as well as to incorporate additional indicators of stakeholder pressure beyond regulatory stringency, such as media exposure, foreign ownership, and government ownership. Regulators are advised to evaluate policy designs to avoid creating disincentives for reporting, as well as to encourage companies to optimize the function of environmental committees beyond mere structural formalities.
Fuka's Transformation as a Strengthening of the Accounting Information System for Claims Costs of State-Owned Companies Loading and Unloading Prisma Wardana; Driana Leniwati
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3711

Abstract

The goal of this study is motivated by the very high complexity of claim cost management, especially in state-owned port and stevedoring companies that have not been fully supported into an information system integrated accounting. New digital tools for the claim management process, like e-claim systems, resulted in a semi-digital but fragmented claim management process: part of all costs (especially co-payments and commercial gestures not borne by insurance) cannot be covered. Research this time purposed to investigate FUKA transformation role in business at claim costs accounting information system to keep transparency, accurate and effective cost. The study uses a qualitative descriptive design using interview, observation and documentation data sharing procedures and interactive data analysis model. These findings show that the system limitations in data integration and cost classification/efficiency processes persist which lead to low transparency levels and more cost risk. By performing end-to-end integration between claim and financial systems, deep classification costs, and the ability to provide structured historical claim data for analytics purposes results in a transformation of FUKA as a strategic solution. Hence, FUKA does not only act as a documentation system but also as the nerve center regarding risk management control and decision making for claim cost management.
Dampak Penerbitan Green Bonds dan Green Innovation terhadap Nilai Perusahaan di Indonesia Edwin Hendrawan; Dewi Rahmayanti
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3712

Abstract

This study aims to examine the effect of Green Bonds and Green Innovation on Firm Value among public companies in Indonesia during the 2019-2024 period. The research employs a quantitative approach using secondary data obtained from annual reports, sustainability reports, and other supporting sources. The sample was selected using purposive sampling, resulting in 28 companies with 168 observations. Green Bonds are measured using a dummy variable, while Green Innovation is measured through a disclosure index based on GRI 302, GRI 303, GRI 305, and GRI 306. Firm Value is proxied by Tobin’s Q. Data analysis was conducted using panel data regression with the Random Effect Model (REM), which was selected based on panel model testing. The results show that Green Bonds do not have a significant effect on Firm Value. Similarly, Green Innovation does not significantly affect Firm Value. These findings indicate that green financing instruments and environmental disclosure practices have not yet become major considerations for investors in assessing company value in the Indonesian capital market. The results also suggest that investors tend to place greater emphasis on financial performance and other fundamental factors when making investment decisions. Furthermore, the low coefficient of determination indicates that Firm Value is influenced by many factors beyond those included in this study. This research contributes to the sustainable finance literature by providing empirical evidence that the implementation of green financing and environmental sustainability practices does not necessarily generate a direct positive market response in developing countries.
Sikap Keuangan sebagai Mediator Literasi Keuangan dan Financial Self-Efficacy Terhadap Perilaku Pengelolaan Keuangan UMKM Arsepti; Lu'lu' Nafiati
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3713

Abstract

This empirical study examines how financial literacy and financial self?efficacy shape the financial management practices of Micro, Small, and Medium Enterprises (MSMEs) in the Special Region of Yogyakarta, with financial attitude conceptualized as a mediating construct. Employing a quantitative survey design, the research applies a non?probability convenience sampling technique, yielding 138 MSME owners who have operated their businesses for at least three years and hold primary responsibility for financial decisions. Data collected using a five?point Likert scale instrument are analyzed through Partial Least Squares Structural Equation Modeling (SEM?PLS). The findings indicate that financial literacy exerts a positive and substantial influence on both financial attitude and financial management behavior, whereas financial self?efficacy significantly enhances financial attitude but does not show a significant direct effect on financial management behavior. Financial attitude itself emerges as a strong determinant of actual management practices and effectively mediates the impacts of both financial literacy and financial self?efficacy on financial management behavior. These results suggest that prudent financial conduct among MSME owners requires not only adequate knowledge and self?confidence but also the internalization of these elements into a constructive attitudinal frame, making the cultivation of robust financial attitudes critical for improving the quality of financial administration in small businesses.
Post-Pandemic Evidence on Financial Health and Stock Returns in Indonesian Manufacturing Firms Muhammad Rakha Benaya; Gemi Ruwanti; Saifhul Anuar Syahdan; Soelistijono Boedi
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3719

Abstract

This study analyzes the effect of financial health, profitability, leverage, and liquidity on stock returns of manufacturing sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The rapid growth of Indonesia's capital market following the post-COVID-19 economic recovery has heightened the importance of understanding the financial fundamentals driving investment returns in this sector. This study contributes to the literature by addressing inconsistencies in prior findings and extending the work of Fachrudin & Ihsan (2021) and Handayani et al. (2023), which were largely confined to the pre-pandemic period, by covering the entire manufacturing sub-sector during the more recent post-pandemic recovery phase. A quantitative research design was employed using secondary data obtained from the official IDX website (www.idx.co.id). The population comprised 200 manufacturing sub-sector companies, from which 85 were selected through purposive sampling, yielding 255 panel data observations over three years. Financial health was measured using the Altman Z-Score, profitability by Return on Assets (ROA), leverage by the Debt-to-Equity Ratio (DER), and liquidity by the Current Ratio (CR). Multiple linear regression was applied following classical assumption testing. The model demonstrated strong explanatory power, with an Adjusted R² of 0.619, indicating that 61.9% of the variation in stock returns is explained by the four variables. The results show that financial health, profitability, leverage, and liquidity each exert a positive and significant effect on stock returns. Leverage emerged as the most dominant predictor (? = 0.696). These findings suggest that investors should comprehensively evaluate these four financial indicators when making investment decisions in manufacturing companies listed on the specifically on the (IDX).
Pengaruh Inovasi Fintech dan Financial Literacy terhadap Perilaku Keuangan Berkelanjutan yang Dimediasi Akses Keuangan Herlina Pusparini; Nurabiah; Bambang; Yusli Mariadi; Nadia Zahratul Syamsi; Muhammad Zaidaan Ath Thaariq
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3721

Abstract

This study aims to analyze the effects of fintech innovation and financial literacy on sustainable financial behavior, the effect of financial access on sustainable financial behavior, and the mediating role of financial access in the relationship between fintech innovation, financial literacy, and sustainable financial behavior. The population of this study consists of fintech users in West Nusa Tenggara (NTB). The sampling technique employed was convenience sampling, in which samples were selected randomly to provide an unbiased representation of the target population and the total sample of 199 respondents. Data were collected through questionnaires. Hypotheses were tested using the Partial Least Squares (PLS) technique with SmartPLS 4.0 software. The results indicate that fintech innovation, financial literacy, and financial access have significant effects on sustainable financial behavior. Furthermore, financial access mediates the relationship between fintech innovation and sustainable financial behavior, as well as the relationship between financial literacy and sustainable financial behavior. This research model demonstrates that fintech innovation, financial literacy, and financial access serve as the primary determinants of sustainable financial behavior. Fintech innovation has the greatest influence; however, its optimization requires expanding access to financial services. The findings also extend the Theory of Planned Behavior by confirming that financial access strengthens perceived behavioral control.
Pengaruh Literasi Keuangan dan Media Sosial terhadap Minat Berinvestasi Online di Aplikasi Stockbit pada Mahasiswa Pendidikan Ekonomi Universitas Nusa Cendana Yurlanda Nehemia Foenale; Ari Data; Alfridus Mau Manek
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3725

Abstract

The purpose of this study is to investigate how university students' interest in trading stocks online using the Stockbit app is influenced by social media and financial literacy, both separately and concurrently. The study uses a survey method and a quantitative methodology. A sample of 100 respondents was chosen by simple random selection from the population of 438 students enrolled in Universitas Nusa Cendana's Economics Education program. A questionnaire on a 5-point Likert scale was used to gather data. The acquired data were examined by validity and reliability tests, followed by classical assumption testing. Further analysis includes multiple linear regression, hypothesis testing using t-tests and F-tests, and the coefficient of determination (R²), conducted with IBM SPSS Statistics 27.The findings show that students' interest in online investing is not significantly impacted by financial literacy (p-value = 0.154 > 0.05). Social media, on the other hand, is the major factor due to its positive and substantial effect (p-value = 0.023 < 0.05; ? = 0.350). Investment interest is strongly impacted by both factors simultaneously (F = 20.706; p-value = 0.000 < 0.05). R2 = 0.297 indicates that the model accounts for 29.7% of the variation, with other variables accounting for 70.3%. These findings indicate that students' financial literacy remains theoretical-academic in nature and has not yet translated into actual investment action, whereas social media plays a greater role in shaping investment interest through content exposure, platform feature integration, and social normative pressure.
Peran Risiko Keuangan dan Tata Kelola Terhadap Kinerja Perusahaan Perbankan Cindy Cornella Sutarli; Paramadina Aulia; Farah Margaretha Leon
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3729

Abstract

This study aims to analyze the effects of financial risk and corporate governance characteristics on the performance of banks listed on the Indonesia Stock Exchange (IDX). Financial performance is measured using Return on Assets (ROA) as the dependent variable. The independent variables include liquidity risk, credit risk, operational risk, board size, board meeting frequency, board independence, and operational efficiency. Bank size and leverage are also incorporated as control variables to strengthen the analytical model. The sample consists of 48 banks listed on the IDX during the 2020–2024 period. Panel data regression analysis was conducted using EViews 9. The model selection tests indicate that the fixed effects model is the most appropriate specification. The novelty of this study lies in the inclusion of operational efficiency to examine its role in enhancing bank financial performance and as an indicator of a bank’s ability to effectively manage operational resources amid financial risks. The results show that liquidity risk, credit risk, and board meeting frequency have significant negative effects on financial performance, whereas bank size has a significant positive effect. Meanwhile, operational risk, board size, board independence, operational efficiency, and leverage do not exhibit statistically significant effects in the hypothesized directions. These findings highlight the important role of risk management and corporate governance in optimizing bank profitability. Therefore, banks should strengthen risk controls, improve operational efficiency, and enhance governance quality to achieve more sustainable financial performance.
Transformasi Sistem Informasi Akuntansi Menuju Tata Kelola Digital: Analisis Bibliometrik 1967–2024 Melania Lintang Kenisah; Yenni Carolina; Anike Putri; Neng Mesa
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3732

Abstract

Accounting Information Systems (AIS) research has developed from studies emphasizing transaction processing and operational support toward broader discussions on organizational integration, digital technologies, governance, and accountability. Although previous bibliometric studies have mapped publication trends and thematic structures in AIS research, most remain descriptive and provide limited explanation of how thematic evolution reflects changes in AIS research orientation across technological eras. Therefore, this study examines the evolution of AIS research from 1967 to 2024 by identifying publication trends, dominant themes, intellectual foundations, geographical contributions, and future research opportunities. Using a bibliometric approach, data were collected from the Scopus database and analyzed through Bibliometrix/Biblioshiny, employing performance analysis, co-occurrence analysis, thematic mapping, thematic evolution, and citation analysis. The findings reveal a shift in AIS research from operational and technical concerns toward strategic and digital-oriented themes. Early studies focused on data processing and decision support systems, followed by enterprise resource planning (ERP), knowledge management, and integrated systems. Recent research increasingly emphasizes data analytics, artificial intelligence, blockchain, and digital governance. Citation analysis identified anchor articles shaping AIS intellectual development, while geographical analysis highlighted Indonesia’s growing contribution. Overall, the findings suggest that AIS literature increasingly positions AIS as a research domain associated with digital integration, analytics, governance, and organizational accountability.

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