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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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Understanding Procurement Intentions for Using Aftermarket and Non-Genuine Spare Parts: Evidence from Indonesia's Heavy Equipment and Mining Industries Tommy Nugrahanto Wisudawan; Santi Novani
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.v10i4.3848

Abstract

This study examines procurement intention toward aftermarket and non-genuine spare parts in Indonesia's heavy equipment and mining industries. Using the Theory of Planned Behavior (TPB), this research analyzes how perceived financial benefit, perceived quality and technical fit, delivery performance, organizational context, peer reference, process ease, and vendor availability shape procurement intention through attitude, subjective norm, and perceived behavioral control. A quantitative survey was conducted with 215 practitioners from maintenance, procurement, logistics, supply chain, and operations functions. Data was analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results show that attitude, subjective norm, and perceived behavioral control significantly influence procurement intention, with attitude as the strongest predictor. Perceived financial benefit and quality and technical fit strongly shape attitude, while vendor availability and capacity strongly influence perceived behavioral control. The findings indicate that aftermarket procurement intention is not driven merely by lower prices, but by risk-adjusted value formed through lifecycle cost benefits, technical confidence, organizational acceptance, and supplier capability.
Integrating Circular Economy and Social Entrepreneurship for Community Empowerment: Lessons from Bank Sampah Flores Maria Helena Chandra; Thomas Didimus Nggoti Ndaeng; Natalia Yohalni Petron
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.v10i4.3852

Abstract

The rapid growth of coastal pollution and unmanaged solid waste has intensified the need for sustainable approaches that address environmental degradation while improving community livelihoods. Previous studies have predominantly examined circular economy (CE) and social entrepreneurship (SE) as separate approaches, while limited attention has been given to how both are operationally integrated within grassroots waste management to foster community empowerment. This study examines how CE practices and SE are integrated through a community-based waste bank in Lokaria, Indonesia. A qualitative case study was conducted using semi-structured interviews, direct observation, and organizational documents involving five information-rich informants. Reflexive thematic analysis was combined with an abductive strategy, guided by Institutional Theory and the Resource-Based View (RBV). Findings show that the waste bank institutionalizes sorting, collection, pricing, recycling, and upcycling, converting waste into higher-value products while generating economic, social, and environmental value. Empowerment emerged through skills, inclusion, environmental awareness, and participation, but also functioned as a reinforcing capability for subsequent circular practices. Sustainability remained constrained by limited infrastructure, incentive-dependent participation, weak local demand, and insufficient institutional support. The study develops a Dynamic Community Empowerment Model in which circular practices enable resource transformation, social entrepreneurship organizes hybrid value creation, and empowerment feeds back to strengthen future circular engagement. The model extends RBV from firm-level resources to socially embedded community capabilities and complements Institutional Theory by showing that local capabilities require external institutional alignment to scale.
Pengaruh Struktur Modal terhadap Profitabilitas pada Perusahaan Perikanan yang Terdaftar di BEI Precilia Ribka Pelengkahu; Andreuw Kristian Pantow; Farida Indria Sanly Wakidin
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.v10i4.3854

Abstract

Tingkat efektivitas entitas bisnis dalam menciptakan keuntungan dipengaruhi oleh struktur modal. Oleh karena itu, pengelolaan struktur modal menjadi hal yang krusial terutama bagi perusahaan perikanan yang memiliki kebutuhan modal tinggi dan risiko bisnis yang signifikan. Kajian ini bermaksud untuk menganalisis dampak dari rasio utang terhadap ekuitas (DER) serta rasio utang terhadap aset (DAR) terhadap tingkat pengembalian ekuitas (ROE) pada sektor usaha perikanan yang tercatat di Bursa Efek Indonesia sepanjang rentang waktu 2021 hingga 2024. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif. Sampel penelitian terdiri dari 36 observasi yang berasal dari sembilan perusahaan, yang dipilih melalui teknik purposive sampling dari total 16 perusahaan perikanan. Analisis data dilakukan menggunakan metode regresi linear berganda, yang didukung oleh analisis koefisien determinasi, uji parsial, uji simultan, serta uji asumsi klasik. Penelitian ini berhasil membuktikan bahwa DER secara individual berpengaruh negatif dan bermakna secara statistik terhadap ROE, sementara DAR menunjukkan arah yang berlawanan, yakni positif dan signifikan. Ketika diuji bersama-sama (simultan), DER dan DAR juga menunjukkan pengaruh yang signifikan atas ROE. Kemampuan prediktif model penelitian ini tergolong cukup, dengan Adjusted R² sebesar 0,128, yang mengindikasikan bahwa hanya 12,8% perubahan pada ROE yang dapat diakibatkan oleh variasi DER dan DAR, sedangkan sisanya dipengaruhi oleh faktor-faktor di luar lingkup penelitian. Kesimpulannya, struktur modal yang terukur melalui DAR dan DER terbukti berdampak pada laba perusahaan di subsektor perikanan, sehingga pengaturan komposisi utang dan ekuitas yang tepat menjadi langkah strategis untuk memaksimalkan hasil usaha.
Analisis Faktor yang Mempengaruhi Penggunaan QRIS pada UMKM Sektor Kuliner di Kota Semarang Tesalonika Cherry Adhivi; Taufiq Andre Setiyono
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.v10i4.3856

Abstract

This study aims to analyse the influence of financial literacy, digital literacy and perceived ease of use on the adoption of QRIS amongst MSMEs in the culinary sector in Semarang. A quantitative approach was employed in this study, with primary data collected by distributing questionnaires to 100 MSME operators in the culinary sector. The data analysis tool used was SEM-PLS, utilising the SmartPLS 4.0 application. The results of the study indicate that financial literacy does not have a significant effect on the use of QRIS. Digital literacy has a significant positive effect on the use of QRIS. Furthermore, the perception of ease of use did not have a significant effect on the use of QRIS among SMEs in the culinary sector in Semarang City. These findings indicate that digital literacy is a crucial factor in the use of QRIS by SMEs in the culinary sector in Semarang City. This study confirms that SMEs in the culinary sector in Semarang City possess a high level of digital literacy regarding the use of QRIS.
Pengaruh Kualitas Laba terhadap Nilai Perusahaan: Moderasi Koneksi Politik dan Kepemilikan Keluarga Inge Novitasari
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.v10i4.3857

Abstract

This study aims to examine the effect of earnings quality on firm value and the moderating role of political connections and family ownership in this relationship. The study population comprised all manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2024 period. A purposive sampling method resulted in one hundred and sixty sample companies with a total of eight hundred panel observations. Financial data were sourced from the OSIRIS database, while data on political connections and family ownership were obtained from company annual reports and stock exchange disclosures. The study employed panel data regression analysis with a fixed effects model approach and two model specifications: a direct effect model and a moderation model with interaction variables. Earnings quality was measured using discretionary accruals based on the modified Jones model transformed with the condensed inverse hyperbolic sine method, while firm value was measured using the natural logarithm of Tobin's Q. The results showed that earnings quality significantly influences firm value, but in the opposite direction from the hypothesis. Low earnings quality is associated with higher firm value, consistent with the income smoothing hypothesis. Political connections have been shown to negatively moderate this relationship, amplifying the detrimental impact of low earnings quality on politically connected firms. Conversely, family ownership moderates this relationship positively, mitigating the negative impact of low earnings quality through an alignment mechanism based on signaling theory. This study concludes that investors' assessments of earnings quality are not independent but rather conditionally influenced by a firm's institutional characteristics.
PENGARUH GREEN ACCOUNTING, SUSTAINABILITY REPORT DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Oman Nurjaman; Apriwandi Apriwandi
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.v10i4.3863

Abstract

This study aims to analyze the influence of Green Accounting, Sustainability Reporting, and Good Corporate Governance (proxied by institutional ownership) on the Firm Value of mining companies listed on the Indonesia Stock Exchange for the 2021–2024 period.The research employs a quantitative approach using a causal-associative method. The data used is secondary, consisting of annual reports from 50 companies selected through purposive sampling, resulting in 200 observations. The results indicate that, partially, Green Accounting does not have a significant effect on Firm Value. Sustainability Reporting has a negative and significant effect on Firm Value, while Good Corporate Governance, as proxied by institutional ownership, also does not have a significant effect on Firm Value. Simultaneously, Green Accounting, Sustainability Reporting, and Good Corporate Governance have a significant influence on Firm Value. This demonstrates that integrating these three elements is a strategic step for management to meet regulatory expectations while simultaneously creating added value for shareholders
Pengaruh Pengungkapan Digitalisasi Sistem Akuntansi dan Intellectual Capital Terhadap Nilai Perusahaan pada Sektor Teknologi dengan Kinerja Keuangan sebagai Variabel Intervening Florentina Erika; Nina Febriana Dosinta; Vitriyan Espa
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.v10i4.3891

Abstract

Digital transformation has encouraged companies to disclose the utilization of accounting system digitalization and intellectual capital to improve financial performance and firm value. However, empirical evidence regarding these relationships remains inconsistent. This study examines the effect of accounting system digitalization disclosure and intellectual capital on firm value with financial performance as an intervening variable. Using panel data regression, this study analyzes 68 firm-year observations from 17 technology sector companies listed on the Indonesia Stock Exchange during 2022–2025 selected through purposive sampling. Accounting system digitalization disclosure was measured using a content analysis-based disclosure index, intellectual capital using VAIC™, financial performance using ROA, and firm value using PBV. The results indicate that accounting system digitalization disclosure and intellectual capital do not significantly affect financial performance or firm value. Financial performance has a significant negative effect on firm value but does not mediate the relationships between accounting system digitalization disclosure, intellectual capital, and firm value. These findings indicate that disclosure of accounting system digitalization and intellectual capital has not yet become a signal sufficiently valued by investors and highlight the importance of distinguishing digitalization disclosure from its actual implementation in future studies.
Integration of the Analytic Hierarchy Process (AHP) and Importance-Performance Analysis (IPA) in Optimizing the Accuracy of the Customer Satisfaction Index William Suhardjo; Santi Novani
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.v10i4.3893

Abstract

Measuring the Customer Satisfaction Index (CSI) is a crucial instrument in formulating strategic planning and developing Balanced Scorecards in the construction industry. However, the current CSI evaluation still assumes that all assessment attributes carry equal importance weights, potentially leading to bias in decision-making. This study aims to enhance CSI accuracy within a private construction company in Indonesia by integrating weighting factors into each primary attribute. Using a quantitative approach, the methodology combines the Analytical Hierarchy Process (AHP) to determine the priority and strategic weight of attributes, and Importance-Performance Analysis (IPA) to map improvement priorities utilizing historical CSI data.. The results indicate that implementing AHP-based weights yields a more precise CSI score, objectively reflecting the reality of customer preferences. Through the IPA matrix, the company can precisely identify strategic attributes categorized as top priorities for improvement (Concentrate Here) and those that have met or exceeded customer expectations. This integrated AHP-IPA approach provides a more robust foundation for management in steering corporate strategies effectively to maintain customer retention.
Determinants of Fraud Prevention in Procurement at Palembang Regional Government Organizations Rayhan Nur Fajri; Evada Dewata; M. Husni Mubarok
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.v10i4.3906

Abstract

Government procurement of goods and services is a crucial public instrument yet remains the sector most vulnerable to fraud. This study analyzes the influence of e-procurement implementation, procurement practitioner ethics, and the Government Internal Control System (SPIP) on fraud prevention at Regional Government Agencies (OPD) in Palembang City. A quantitative-associative method was employed with a purposive sample of 81 respondents from 30 departmental OPDs. Multiple linear regression via IBM SPSS revealed that e-procurement implementation (? = 0.428; t = 3.973; p = 0.001), procurement ethics (? = 0.367; t = 3.358; p = 0.001), and SPIP (? = 0.348; t = 3.043; p = 0.003) each positively and significantly affected fraud prevention, both partially and simultaneously (F = 35.528; p = 0.001). The three variables jointly explained 56.4% of fraud prevention variance. Anchored in Crowe's Fraud Pentagon Theory, findings confirm that optimal fraud prevention requires an integrated approach combining digital system strengthening, ethics internalization, and internal control optimization.
Audit Complexity dan Earning Quality: : Peran Sustainabilty Disclosure dan Audit Tenure Sulistiawati Sulistiawati; Lia Uzliawati
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.v10i4.3987

Abstract

This study examines the effect of Sustainability Disclosure and Audit Tenure on Earnings Quality, with Audit Complexity as a moderating variable. The study is motivated by the increasing demand for transparent financial reporting and the need to understand the conditions under which sustainability reporting and audit characteristics contribute to improving earnings quality. The research employs a quantitative approach using panel data from 26 energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period, resulting in 104 firm-year observations. Data were analyzed using panel data regression with the Random Effect Model selected as the most appropriate estimation model. The findings reveal that Sustainability Disclosure has a positive and significant effect on Earnings Quality, whereas Audit Tenure has no significant effect. Furthermore, Audit Complexity strengthens the positive relationship between Sustainability Disclosure and Earnings Quality, but weakens the relationship between Audit Tenure and Earnings Quality. These findings indicate that the effectiveness of sustainability disclosure in improving earnings quality depends on the level of audit complexity faced by the company. This study contributes to the development of Stakeholder Theory by demonstrating that Audit Complexity acts as a contingency factor influencing the effectiveness of corporate transparency and audit mechanisms in enhancing Earnings Quality. The findings also provide practical implications for management and auditors in improving the credibility of financial reporting, particularly in the energy sector.

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