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Owner : Riset dan Jurnal Akuntansi
Published by Politeknik Ganesha Medan
ISSN : 25487505     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 1,442 Documents
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Analisis Pengaruh Budaya Organisasi dan Pengendalian Internal terhadap Kinerja Pegawai Meike Negawati Kesek; Joseph Nugraha Tangon; Sintia Nurani Korompis
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i1.332

Abstract

This paper intends to ascertain whether the influence of organizational culture and internal control on employee performance. An organization can be said to be successful if it is supported by good employee performance. Organizational culture that has long been built in the organization can certainly have an influence on the behavior of employees in it. Likewise with internal control, the better the internal control function in an organization, the employee's performance will also increase in a better and maximum direction. The data used are primary data, namely by distributing questionnaires to collect data. The research sample was ASN in the Environmental Service of North Sulawesi Province. Methods of data analysis using multiple regression. The results of this study indicate that the organizational culture variable (X1) has a significance value = 0.000 <? = 0.05, so it can be concluded that organizational culture has an effect on employee performance. Furthermore, for the test results on the Internal Control variable (X2) on Employee Performance (Y) has a significance value = 0.028 <? = 0.05, which means that Internal Control also affects employee performance. Organizational culture that is not conducive will cause employee performance to decline. However, if the organization, in this case the public sector, is able to build a good organizational culture, it will be able to improve employee performance. Likewise with internal control, the better internal control within an organization, the better the employee's performance in the organization. So that when control and supervision have been carried out properly and have been implemented by employees, the employee's performance will automatically increase.
Revisi: Pengaruh Return on Investment, Net Profit Margin, Dividen Per Share dan Pertumbuhan Aset terhadap Harga Saham Perusahaan Manufaktur Julianto Fernando; Cindy Yulistia; Felisia Felisia; Mohd. Nawi Purba
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i1.334

Abstract

Artikel berikut ini adalah merupakan koreksi dari artikel sebelumnya. Artikel terkait: Judul : Pengaruh Return on Investment, Net Profit Margin, Dividen Per Share dan Pertumbuhan Aset terhadap Harga Saham Perusahaan ManufakturDOI: 10.33395/owner.v5i1.334 Koreksi 1:Halaman 2:Sebelumnya tertulis "Laba bersih PT. Semen Indonesia,Tbk (SMGR) di tahun 2017 sebesar 45,10% menurun daripada tahun 2016 dengan harga saham di tahun 2017 sebesar 107,90% meningkat daripada tahun 2016. Penjualan PT. Lion Metal Works,Tbk (LION) di tahun 2018 sebesar 121,29% meningkat daripada tahun 2017 dengan harga saham di tahun 2018 sebesar 88,89% menurun daripada tahun 2017. Total aset PT. Japfa Comfeed Indonesia, Tbk (JPFA)  di tahun 2017 sebesar 109,49% meningkat daripada tahun 2016 dengan harga saham di tahun 2017 sebesar 89,35% menurun daripada tahun 2016. Dividen PT. Arwana Citra Mulia,Tbk (ARNA) di tahun 2017 sebesar 100,04% meningkatkan daripada tahun 2016 dengan harga saham di tahun 2017 sebesar 65,77% menurun daripada tahun 2016." Menjadi: "Laba bersih PT. Semen Indonesia,Tbk (SMGR) di tahun 2017 sebesar 54,9% menurun daripada tahun 2016 dengan harga saham di tahun 2017 sebesar 7,9% meningkat daripada tahun 2016. Penjualan PT. Lion Metal Works,Tbk (LION) di tahun 2018 sebesar 21,29% meningkat daripada tahun 2017 dengan harga saham di tahun 2018 sebesar 11,1% menurun daripada tahun 2017. Total aset PT. Japfa Comfeed Indonesia, Tbk (JPFA)  di tahun 2017 sebesar 9,54% meningkat daripada tahun 2016 dengan harga saham di tahun 2017 sebesar 10,6% menurun daripada tahun 2016. Dividen PT. Arwana Citra Mulia,Tbk (ARNA) di tahun 2017 sebesar 0,03% meningkatkan daripada tahun 2016 dengan harga saham di tahun 2017 sebesar 34,2% menurun daripada tahun 2016. " Koreksi 2: Halaman 46 Tertulis : dw = 1,399. Nilai -2 ? DW ? +2 dengan persamaan yang diperoleh menunjukkan -2 ? 1,399 > +2 tidak terjadi autokorelasi." menjadi: "dw = 1,399. Nilai -2 ? DW ? +2 dengan persamaan yang diperoleh menunjukkan -2 ? 1,399 < +2 tidak terjadi autokorelasi." Koreksi 3: Halaman 48 tertulis: " Fhitung = 11,867, sig = 0,000 dan Ftabel (113-5=108) =2,46.  Fhitung > Ftabel yaitu 12,751 > 2,46 maka Ho ditolak dan Ha diterima, Return On Investment (ROI), Net Profit Margin (NPM), Dividen Per Share (DPS) dan Pertumbuhan Aset berpengaruh terhadap harga saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2016-2019." berubah menjadi: "Fhitung = 11,867, sig = 0,000 dan Ftabel (113-5=108) =2,46.  Fhitung > Ftabel yaitu 11,867 > 2,46 maka Ho ditolak dan Ha diterima, Return On Investment (ROI), Net Profit Margin (NPM), Dividen Per Share (DPS) dan Pertumbuhan Aset berpengaruh terhadap harga saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2016-2019."   Abstrak A publicly listed company on the IDX, such as a manufacturing company, must issue shares that can be owned by investors. The stock price is very volatile and can change at any time, even though per Share and Asset Growth on Stock Prices of Manufacturing Companies listed on investors really want the stock price to rise and never go down so that investors do not suffer losses. The purpose of this study was to determine the effect of Return on Investment, Net Profit Margin, Dividend the Indonesia Stock Exchange 2016-2019. Quantitative research used in data processing with statistics. Research is causal. Collecting data using documentation and literature. The population of this research is 177 manufacturing companies listed on the Indonesia Stock Exchange 2016-2019.The research sample was 34 manufacturing companies listed on the Indonesia Stock Exchange 2016-2019. Multiple linear regression model. The result is that Return On Investment has no effect on stock prices in manufacturing companies listed on the Indonesia Stock Exchange 2016-2019. Net Profit Margin has no effect on stock prices in manufacturing companies listed on the Indonesia Stock Exchange 2016-2019. Dividend Per Share has an effect on stock prices in manufacturing companies listed on the Indonesia Stock Exchange 2016-2019. Asset growth has no effect on stock prices in manufacturing companies listed on the Indonesia Stock Exchange 2016-2019. Return On Investment , Net Profit Margin , Dividend Per Share and Asset Growth affect stock prices in manufacturing companies listed on the Indonesia Stock Exchange 2016-2019.
Analisis Pengelolaan Keuangan pada UMKM di Kota Batam Khadijah Khadijah; Neni Marlina Br Purba
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i1.337

Abstract

MSMEs are the main pillars of the Indonesian economy. One of the obstacles faced by MSMEs today is the number of MSMEs opening businesses with the same type of products. The purpose of this research is to be able to analyze financial management in MSMEs in Batam City. So that it can develop and be consistent with the effort. The method used is a qualitative descriptive method with a sample of 5 MSMEs namely Toko Pakaian Cantik, Toko Gamis Taqeeya, Toko Ringan, Toko Fashion Muslim, Toko Fathia Collection are in the type of trading industry with criteria still active and willing to conduct interviews on their business. The results of the study in accordance with 4 indicators in financial management showed that the overall MSMEs studied using planning in the use of budgets, making simple recordings, and using sufficient control. However, not all MSMEs understand the reporting indicators in business financial statements.
Preferensi Metode Mengajar Dosen terhadap Sikap, Motivasi dan Minat Berwirausaha Mahasiswa Akuntansi Universitas Prima Indonesia Tina Novianti Sitanggang; Faathir Nurul Yasiin
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i1.343

Abstract

This study aims to analyze the effect of lecturer teaching methods on the Attitudes, Motivation, and Entrepreneurial Interests of Accounting Students at Prima Indonesia University. This study uses primary data, namely by distributing questionnaires to 2015/2016 accounting students who have taken entrepreneurship courses with a sample of 236 students taken using the Slovin formula. This study was analyzed using SPSS. The result of the research is that simultaneously from the third variable independent of the dependent variable Y (Entrepreneurial Interest) is 0.549 x 100% = 54.9%. In other words, 54.9% of Entrepreneurial Interest can be expressed by the 3 independent variables (Entrepreneurial Knowledge, Attitudes, and Motivation). Partially the 3 independent variables have a significant positive effect on Entrepreneurial Interest. The lecturer teaching method is proven as a variable that has a significant effect on the relationship between the independent variables and the dependent variable.
Pengaruh Leverage, Opini Audit Tahun Sebelumnya, Pertumbuhan Perusahaan, dan Ukuran Perusahaan terhadap Opini Audit Going Concern Kusuma Indawati Halim; Kusuma Indawati Halim
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i1.348

Abstract

Audit reports are used by auditors to inform the accuracy of the information in the financial statements. The auditor as an independent party has the competence to provide an opinion on the client's financial condition. If it is estimated that the company cannot continue its activities, it is likely that it will get a going concern audit opinion. Audit opinion can help investors and other stakeholders in assessing the status of the company's business continuity. The important thing from a going concern audit opinion is to provide additional information for investors in making investment decisions. This study analyzes the factors that determine going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange. The factors tested in this study are leverage, initial opinion, company growth and company size. The study used a sample of 125 companies for the 2014-2018 period. The results of data analysis were obtained from logistic regression tests. The empirical results show that prior opinion and leverage increase the likelihood of receiving a going concern opinion. Meanwhile, company growth and company size have no effect on going concern audit opinion. Nagelkerke's R Square test shows the ability of the factors in this study to explain 63.1% of going-concern audit opinion, while 36.9% is explained by other factors outside the research model. The findings from this study are expected to help investors and other stakeholders to prevent losses if they invest in companies that have the potential to go bankrupt.
Peranan Nilai Perusahaan dalam Memoderator Pengaruh Fundamental terhadap Kinerja Keuangan pada Perusahaan Sektor Aneka Industri Elly Susanti; Khairul Azwar; Christine Dewi Nainggolan
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i1.351

Abstract

IHSG fluctuated from 2015 to 2019 due to the trade war between the U.S. and China resulting in the performance of various industrial sector indices declining. In addition, the factors that cause the decline also come from the company's fundamentals (CR, DAR and TATO) The purpose of this study is to review and analyze the role of the company's value in moderating the fundamental influence of the company on financial performance in multi-industry sector companies recorded in the IDX period 2015 - 2019. The type of research used in this research is quantitative research. The population of 50 issuers uses purposive sampling techniques so that the sample used as many as 19 issuers. Data analysis techniques used are descriptive statistical analysis, classical assumption test, hypothesis test and residual test. The results obtained are known simultaneously the fundamentals of the company (CR, DAR and TATO) have a significant effect. Partially CR and TATO have a positive and significant effect on ROA while DAR has a negative and significant impact on ROA which means that by indicating that the company is able to manage the company's working capital by utilizing the company's assets for operational activities it can improve the company's performance but on the contrary with a high level of debt it will decrease financial performance. While the company's value (PBV) has no role in the influence between the company's fundamentals on financial performance
Analysis of Current Ratio and Debt To Asset Against Changes in Profit of Pharmaceuticals Companies Dian Efriyenty
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i1.355

Abstract

PT Kalbe Farma Tbk. experienced a slowdown in growth to reach 14.7%. In 2016-2017 the stage increase was only 7.3 %%. PT Kimia Farma Tbk. feel the same state. In 2016-2017 the increase in income reached 22.90%. The number of pharmaceutical companies experiencing changes in profit is quite rapid. News is now developing in various countries. The rise and fall of profits in the economic conditions of the pharmaceutical business. The purpose of this research is to see whether liquidity, solvency, and profitability have an individual and simultaneous influence on changes in earnings in Pharmaceuticals entities that are visible on the Indonesia Stock Exchange. Financial ratio analysis is used as a measurement of management's ability to earn a predetermined profit in management performance and utilize company resources effectively. The method of observation is descriptive research, with a population that states ten pharmaceutical industries located on the Indonesia Stock Exchange and 45 samples from 9 pharmaceutical companies were determined. Methods of data analysis used regression before the classical assumption test. The partial test results prove that the current ratio and debt to assets have an impact on changes in earnings. Current and joint long-term debt has no impact on changes in earnings.
Analisis Faktor-faktor yang Mempengaruhi Penerimaan dan Penggunaan Mobile Payment pada Teknologi Pembayaran Gopay Wilbert Sinclair; Lailan Maulia; Tina Novianti Sitang
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i1.357

Abstract

This study aims to determine the factors that influence the acceptance and the use of mobile payments in GOPAY payment technology by integrating the Technology Acceptance Model (TAM) theory, mobile payment characteristics, trust and security, and privacy. The research method used is a survey method. The sample of this research is GOPAY users in the Faculty of Economics at Prima Indonesia University, with as many as 222 (two hundred and twenty-two) respondents through an online questionnaire. Data analysis using Smart Partial Least Square (PLS) 3.0. The results of this study can be concluded that the factors that influence the acceptance and the use of mobile payments on GOPAY payment technology are mobile payment characteristics, trust and security, and privacy which is not supported in this study. GOPAY has the characteristics of mobility, reachability, compatibility, and convenience. The characteristics of mobile payments are not supported because users cannot experience the benefits. Trust is not supported because not all users trust GOPAY, especially in the process of topping up balances and receiving cashback after making payment transactions. Security and privacy are not supported because users do not trust GOPAY regarding topping up balances, if the balance does not come in, they can contact the bank.
Pengaruh Modal Kerja,Total Hutang,Tingkat Inflasi dan Penjualan Bersih Terhadap Laba Bersih Nevin Wijaya; Veronika Veronika; Silvia Kosasih; Feby Natalia
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i1.366

Abstract

The purpose of this research is to examine and analyze the effect of working capital, total debt, inflation rate, and net sales on net income in retail trading companies listed on the Indonesia Stock Exchange 2015-2018 period. The research of this population was 27 retail trading companies listed on the IDX for the 2015-2018 period. With the purposive sampling technique, the number of research samples that meet the criteria is 9 companies, while the research method is descriptive quantitative research. The data collection method uses secondary data from financial reports while the data analysis model is multiple regression. The results of the F test research, namely working capital, total debt, inflation rate, and net sales have an effect on net income in retail trading companies listed on the Indonesia Stock Exchange in 2015-2018. Partially working capital has no effect on net income, partially total debt and inflation rate have a negative and significant effect on net income, while net sales have a positive and significant effect on net income. The coefficient of determination found R2 value of 0.313 (31.3%). The independent variable affects net income by 31.3% and the remaining 68.7% is affected by other variables. The conclusion from the results of this test is that of the 4 variables tested, there is 1 variable, namely working capital which does not affect net income.
Sistem Informasi Akuntansi Manajemen, Pengendalian Manajemen terhadap Kinerja Manajerial dengan Variabel Moderating Teknologi Informasi Suprantiningrum Suprantiningrum; Aurora Diskayani Lukas
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i1.368

Abstract

The success of garment companies in increasing business competition is influenced by good managerial performance. Managers to achieve optimal performance in planning, control and decision making need the support of management accounting information systems, management control systems and information technology. This study aims to determine the effect of management accounting information systems and management control systems on managerial performance, the effect of management accounting information systems and management control systems on managerial performance with information technology as a moderating variable. The research object is the manager of a garment company in the city of Semarang with a population of 200, sampling using probability sampling, the sample used is 67 managers, determining the number of samples using the Slovin formula. The data used are primary data, data collection using a questionnaire with 5 Likert scale. The data analysis used in this research is validity test, reliability test, multiple linear regression and interaction regression. The results showed that the management accounting information system had a significant positive effect on managerial performance. The management control system has a significant positive effect on managerial performance. Information technology is a moderating variable on the effect of management accounting information systems and management control systems on managerial performance, meaning that information technology strengthens the influence of management accounting information systems and management control systems on managerial performance in garment companies in the city of Semarang.

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