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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 : 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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Pengaruh Thin Capitalization dan Transfer Pricing Aggressiveness terhadap Penghindaran Pajak dengan Financial Constraints sebagai Variabel Moderasi Melina Fajrin Utami; Ferry Irawan
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.607

Abstract

The purpose of this study was to determine the effect of thin capitalization, transfer pricing aggressiveness on tax avoidance with financial constraints as moderating variable. This study used a quantitative approach with population with sample of manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sampling technique used purposive sampling and obtained 72 companies as samples. This study used panel data and the analysis was multiple linear regression and interaction regression. The results show that thin capitalization, transfer pricing aggressiveness, and financial constraints have a positive effect on tax avoidance. Further research shows that financial constraints strengthen the effect of thin capitalization on tax avoidance, but financial constraints do not moderate the effect of transfer pricing aggressiveness on tax avoidance.
Kualitas SDM, Persepsi Pelaku UMKM, Pemahaman UMKM, Sosialisasi SAK EMKM Terhadap Implementasi SAK EMKM Rismawandi Rismawandi; Indah Rahayu Lestari; Rinny Meidiyustiani
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.608

Abstract

The purpose of this study was to assess the effect of implementing SAK EMKM for SMEs through four indicators of reflection, namely the quality of human resources as measured by five indicators. Small business perception is measured by seven reflex indicators. MSME understanding is measured by five specific indicators. Socialization of SAK EMKM is measured using five reflection indicators. This type of research is a descriptive quantitative research. The population in this study was 11,746 MSMEs in the food and beverage sector in the city of Tangerang. The survey sample was 100 respondents from MSME actors, obtained using practical or random sampling methods. The data analysis used, with SmartPLS software version 3.2.1, is based on a model that you can think of as an outer model, and an inner model, with hypothesis testing. This study found that the quality of human resources affected the implementation of SAK EMKM, the perception of SAK EMKM actors did not affect the implementation of SAK EMKM, the understanding of SMEs affected the implementation of SAK EMKM, and SAK EMKM socialization did not affect SAK EMKM.
Pengaruh Dana Perimbangan Terhadap Pendapatan Perkapita Melalui Belanja Modal Sebagai Variabel Intervening Di Kabupaten/Kota Provinsi Sumatera Utara Dian Yustriawan
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.609

Abstract

Dana perimbangan keuangan pusat ke daerah apabila dialokasikan secara optimal dan mengacu pada skala prioritas, maka daerah akan berkembang. Pelayanan publik beserta sarana dan prasarana yang mendukung kegiatan perkembangan perekonomian daerah merupakan faktor penting dalam pertumbuhan pendapatan daerah. Pengalokasian belanja modal pada daerah di dasarkan pada tingkat kebutuhan daerah terhadap sarana dan pra sarana dalam memberikan fungsi pelayanan publik yang bermanfaat bagi masyarakat. Peningkatan pelayanan publik akan meningkatkan perndapatan per kapita masyrakat. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh secara parsial dana perimbangan, pendapatan asli daerah terhadap belanja modal dan bagaimana pengaruh belanja modal terhadap pendapatan per kapita masyarakat. Untuk mengetahui bagaimana pengaruh dana perimbangan terhadap pendapatan perkapita melalui belanja modal sebagai variabel intervening. Penelitian ini menggunakan data Dana Perimbangan, dan Belanja Modal dalam tahun 2011-2015 yang terdapat di 33 Kabupaten/Kota Provinsi Sumatera Utara. Analisis data dengan analisis deskriptif dan analisis Structural Equation Modelling (SEM). Hasil penelitian menunjukkan Dana perimbangan ( dana alokasi umum, dana alokasi khusus, dana bagi hasil) berpengaruh secara signifikan terhadap belanja modal. Belanja modal tidak berpengaruh terhadap pendapatan per kapita. Dana perimbangan berpengaruh signifikan terhadap pendapatan perkapita melalui belanja modal sebagai variabel intervening.
Perhitungan harga pokok produksi berdasarkan metode Full Costing untuk penetapan harag jual produk pada CV. Silvi MN Paradilla Parengan Laras Sukma Arum Melati; Guntur Saputra; Faridatun Najiyah; Fitria Asas
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.611

Abstract

The problem that becomes the background of this research is in determining the selling price of a basic product that is used is the calculation of the cost of production, which is a way to take into account the determination of cost elements into the cost of the product and the selling price that is set must be able to determine all costs that produce long term profit. Based on the determination of the correct product cost of a product, it will be able to reduce uncertainty in determining the selling price. The purpose of this study is to find out how to calculate the cost of production based on the full costing method for determining the selling price of the product. In determining the selling price of the product, the selling price method is used based on cost-plus pricing. Cost plus pricing is the determination of the price by adding a certain amount (percentage) of the selling price or cost as profit. The method used in this study is quantitative descriptive analysis method, the results of this study indicate that there are advantages in calculating the cost of goods manufactured based on the Full Costing method and to be able to determine the cost of goods sold, the production costs must be calculated at the beginning of each month based on the previous period's sales report.
Faktor yang Mempengaruhi Return Saham dengan Harga Saham sebagai Variabel Moderasi (Studi Kasus pada Perusahan Perbankan yang Terdaftar di BEI) Thomas Sumarsan Goh; Henry Henry; Syawaluddin Syawaluddin; Erika Erika; Albert Albert
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.612

Abstract

This study aims to know the factors that impact stock return with Market Price as the moderating variable of the banking company listed on the IDX from 2015 to 2020. The data is retrieved from idx.co.id. The population of this article is 43 banking companies, and to select the sample for this article has used purposive sampling and has selected 11 companies. The analysis method of this article has used descriptive statistics. The data has gone through BLUE (best linear unbiased estimator) test, such as normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test before doing the hypothesis test. Further, the analysis data has used F-test, t-test, the equation of multiple linear regression, determination coefficient, and moderation. The study's findings are that, partially, LDR does not affect SR, ROA does not affect SR, and BOPO does not affect SR. PBV can not moderate the effect of LDR, ROA, and BOPO on stock return. The determination coefficient is 0.048 (4.8%), which means that the LDR, ROA, and BOPO have impacted SR as much as 4.8%, and the remaining is affected by other factors. The contribution of the research is to help the investors select the right stock.
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan dan Nilai Perusahaan (Studi Pada Perusahaan Makanan dan Minuman Yang Terdaftar di BEI) Petrus Gani
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.613

Abstract

This study has objectives to analyze the influence of intellectual capital on financial performance and company value, and also examined the influence of financial performance as an intervening variable on company value. The population of the research is the manufacturing of sub- food and beverage industries listed in 2015-2019 consisted of 20 companies. This study has 12 companies as sample that chosen based on the purposive sampling method. Partial Least Square (PLS) as alternative of SEM and as data analysis technique using SmartPLS 3.3 application. The results of this study indicate that partially VAHU and STVA have a significant positive effect on financial performance. Meanwhile, VACA has no significant positive effect on financial performance. Simultaneously VAHU, STVA, and VACA have significant positive effect on financial performance. On the other side partially and simultaneously VAHU, STVA, and VACA have no directly significant positive effect on company value. But through financial performance.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan CSR Sebagai Moderating Variable Pada Perusahaan Manufaktur di BEI Mipo Mipo
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.614

Abstract

This study aims to analyze factors that influence company value and then to test the influence of corporate social responsibility on company value. The variables examined in this study are independent variable consisted of profitability, leverage, and company size. The dependent variables that used are company value and corporate social responsibility as a moderating variable.The population that used in this research is the manufacturing industries listed in 2016-2020 consisted of 143 companies. This study has 23 companies as sample that chosen based on the purposive sampling method. Data analysis technique used is multiple linear regression analysis using SPSS v25 application.The results of this study indicate that partially profitability had a significant positive effect on company value. Meanwhile, leverage and company size had no effect on company value. On the other side partially corporate social responsibility had a significant positive effect on company value. As moderating variable corporate social responsibility could moderate correlation of leverage with company value. While the correlation of variables profitability and company size could not.The conclusion of this researh is partially profitability and corporate social responsibility had significant positive effect on company value. While the variables of leverage and company size did not. And then corporate social responsibility could moderate correlation of leverage with company value. While the correlation of variables profitability and company size could not.
Peran Retrun On Assets (ROA) Sebagai Variabel Mediasi Pada Pengaruh Non Performing Loan (NPL) Dan BI Rate Terhadap Harga Saham Bank BUMN Periode 2011 – 2020 Yayan Nasikin; Indah Yuliana
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.616

Abstract

The purpose of this study is to provide empirical evidence regarding the direct effect of Non Performing Leon (NPL) and BI Rate on Return On Assets (ROA) and stock prices, indirect effect of Non Performing Leon (NPL) and BI Rate on stock prices through Return On Assets (ROA) as a mediating variable in state-owned banks for the period 2011 – 2020. This type of research is quantitative research. The data analysis technique used is multiple linear regression and mediation test using Eviews 12 program and Sobel Test Online. The results of this study show that simultaneously Non Performing Loans (NPL), BI Rate and Return On Assets (ROA) have a significant effect on stock prices. Partially 1). Non-performing loans (NPL) have a negative and significant impact on Return On Assets (ROA). 2) BI Rate has a positive but not significant impact on Return On Assets (ROA). 3). NPL (Non Performing Loan) has a negative and significant impact on stock prices. 4). BI Rate has a negatif and significant impact on stock prices. 5) Return on Assets (ROA) has a positive and significant impact on stock prices. Return on Assets (ROA) as a mediating variable is able to mediate the effect of non-performing loans (NPL) on stock prices, however, Return On Assets (ROA) does not mediate the effect of the BI Rate on stock prices.
Peranan Good Corporate Governance Dalam Meminimalisir Praktik Penghindaran Pajak Pada Perusahaan Go Publik Andrew Gunawan
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.618

Abstract

The principle of responsibility is one of the important points in the sustainability of a company. Unfortunately, this principle is often ignored, one of which is the prevalence of tax avoidance practices. Tax avoidance is not something "wrong" and violates the "law", but it is considered a bad practice from the perspective of investors' perceptions. In order to suppress this bad practice, a good governance system or what is often referred to as “Good Corporate Governance” has emerged. The results of the study found that the proportion of the board of commissioners who mastered accounting practices was unable to influence tax avoidance
Pengaruh Persepsi, Motivasi, Minat, dan Pengetahuan Perpajakan Terhadap Keputusan Pemilihan Berkarir Dibidang Perpajakan Nella Sersa Naradiasari; Djoko Wahyudi
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.622

Abstract

The choice of a career in taxation is a high desire based in oneself to develop special thoughts, feelings, and actions regarding a career in taxation. This is by directing themselves to a new stage in their lives, seeing their position in life making career decisions. This study aims to examine and analyze the effect of perceptions, motivations, interests, and knowledge of taxation on students' decisions to choose a career in taxation. The population used was students of accounting and management study programs at Stikubank University Semarang and Dian Nuswantoro University Semarang. The sample of this study used a purposive sampling method with the criteria of Accounting and Management students who had taken taxation courses and obtained a sample of 100 respondents. In this study, primary data is used, namely data that is collected and processed by yourself, the results are in the form of numbers listed on a questionnaire scale which are processed using SPSS. The technique used in data collection is a questionnaire questionnaire media. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that perceptions and motivations have a positive effect on student decisions to choose a career in taxation. Likewise, the variables of interest and knowledge of taxation also have a positive influence on students' decisions to choose a career in taxation. Keywords: Interests; Motivation; Tax Knowledge; Perception

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