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Muhammad Khoiruddin Harahap
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owner@polgan.ac.id
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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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Model Akuntansi Digital Berbasis Komunitas untuk Penguatan Tata Kelola Rantai Nilai Ekonomi Hijau: Studi Community-Based Tourism di Desa Oluhuta Fitria Akibun; Ria Anggita Zen; Non Endey; Moh. Ramdhan Arif Kaluku
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.v10i4.4019

Abstract

This study aims to identify a community-based digital accounting model for strengthening green-economy value-chain governance through Community-Based Tourism (CBT) in Oluhuta Village. A convergent mixed-methods design with qualitative dominance was employed. Data were collected through in-depth interviews with 20 informants, observation, focus group discussions, documentation, and questionnaires. Quantitative data were analyzed descriptively, while qualitative data were examined through data condensation, data display, and conclusion drawing and verification. The findings show that 65% of respondents still rely on manual bookkeeping, only 35% use digital devices for financial recording, and 15% use financial-management applications. Although all respondents own smartphones and 90% have internet access, the use of technology for accounting functions remains limited. Meanwhile, 90% require periodic financial reports, whereas only 30% currently prepare periodic summaries or reports. Integration of qualitative and quantitative evidence produced a model consisting of six processes: transaction recording, information processing, financial reporting, community verification and supervision, information distribution, and decision making. The model is guided by participatory, simple and accessible, transparent, accountable, integrated, and sustainability-oriented principles. The findings indicate that digital accounting in CBT should be treated as a socio-technical governance process linking technology, stakeholder roles, value-flow traceability, and community accountability rather than merely replacing manual records with electronic media.
Mekanisme Tata Kelola terhadap Kualitas Laba: Peran Moderasi Kecepatan Publikasi Laporan Keuangan Taufik Hidayat; Oom Tikaromah; Ela Fauziah; Hendri Kartika Andri; Ilham Dwi Saputro
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.v10i4.4105

Abstract

This study aims to examine the effect of audit committee independence and external audit quality on earnings quality, with financial statement publication speed as both a direct variable and a moderating variable. Earnings quality is measured using discretionary accruals via the Modified Jones Model. Using a quantitative causal design and purposive sampling, 15 mining companies listed on the Indonesia Stock Exchange during 2021–2025 were selected, yielding 75 observation data points. Data were analyzed using panel data regression with the Random Effect Model (REM) and Moderated Regression Analysis (MRA) in EViews. The empirical findings show that audit committee independence and external audit quality do not have a significant direct impact on earnings quality, indicating that internal governance structures and audit firm reputation often operate merely as regulatory compliance. Conversely, publication speed positively and significantly affects earnings quality, supporting signaling theory that timely financial reporting conveys transparent operational information. Furthermore, publication speed does not moderate the impact of audit committee independence on earnings quality, but it significantly weakens the relationship between external audit quality and earnings quality. This indicates that excessive time-budget pressure arising from accelerated publication deadlines compromises audit thoroughness, thereby diminishing audit quality effectiveness in curbing earnings management.

Page 176 of 176 | Total Record : 1752

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