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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 : 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 Kinerja Keuangan, Kebijakan Dividen, Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Tutik Alawiyah; Kartika Hendra Titisari; Yuli Chomsatu
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.v6i1.640

Abstract

This study aims to examine and analyze the effect of financial performance (profitability, liquidity, leverage), dividend policy and managerial ownership on firm value. Manufacturing companies in the consumer goods sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period are the samples in this study. Samples were obtained as many as 9 companies using purposive sampling technique. Multiple linear regression analysis tool. Financial performance is measured using profitability, liquidity, and leverage. The results of the study found that profitability and managerial ownership have an effect on firm value, while liquidity, leverage and dividend policy have no effect on firm value.
Analisis Produktivitas pada Pendapatan PT BMT OPPO Manufacturing Indonesia Terhadap Penjualan Smartphone OPPO pada Tahun 2019-2021 Yuni Nuraeni; Martasya Martasya; Anisah Aufa
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.v6i1.643

Abstract

Pandemi Covid-19 menciptakan perilaku baru bagi masyarakat Indonesia, semua aktivitas berubah drastis menjadi serba digital. Hal itu menyebabkan kebutuhan akan elektronik menjadi meningkat. Penjualan smartphone khususnya Oppo yang diproduksi oleh PT BMT Oppo Manufacturing Indonesia pun merasakan pengaruhnya kepada tingkat produktivitas, efisiensi dan pendapatan. Produktivitas adalah pengoptimalan penggunaan sumber daya baik berupa sumber daya manusia maupun keuangan. Efisiensi pendapatan berisi informasi keuangan yang menjadi bagian penting dan harus diberikan perhatian lebih karena menyangkut pada keberlangsungan hidup perusahaaan. Tujuan dari “penelitian/project mini paper/makalah (disesuaikan dek) adalah untuk mengetahui kondisi performa dan peran produktivitas, efisiensi dan pendapatan serta pengaruhnya pada perumusan kebijakan PT BMT Oppo Manufacturing Indonesia. Penulis menyimpulkan bahwa penjualan PT BMT Oppo Manufacturing Indonesia pada tahun 2019-2021 mengalami fluktuasi yaitu naik dan turun yang berpengaruh pada pendapatannya. Adapun strategi yang dilakukan untuk memaksimalkan pendapatan dengan membuat terobosan baru dan menciptakan berbagai tren agar tidak ketinggalan tren serta mampu bersaing dengan kompetitor.
Analisis Pendapatan dan Pertumbuhan Perekonomian Kota Bogor pada Tahun 2016-2020 Hery Haryanto; Yuni Nuraeni; Martasya Martasya; M Mardin Zen
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.v6i1.646

Abstract

Income earned by an area in a certain time. The existence of income earned by an area at a certain time has an impact on economic conditions in the area. Bogor City is one of the regions in West Java Province with a fairly good economic movement in 2016-2020, it can be seen in terms of Regional Original Income (PAD) which decreased and increased from 2016-2020. This study will analyze the income received by the city of Bogor in 2016-2020, and will increase economic growth in the city. This study uses a quantitative method, where various data are taken from previous research and using data released by the Bogor City government in 2016-2020. This study found that Bogor City's income was quite good because it was able to increase PAD in 2019 and 2020. This result had an impact on Bogor City's economic growth which also increased. This study concludes that income and good economic development will have a good impact on a certain area for both infrastructure and non-infrastructure development.
Pengaruh Sales Growth, Debt To Equity Ratio, Total Assets Turnover Terhadap Return On Assets Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia 2018-2020 Dian Ramli; Yusnaini Yusnaini
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.v6i1.647

Abstract

The purpose of this study was to determine the effect of Sales Growth, Debt to Equity Ratio, Total Assets Turnover to Return on Assets property and real estate sector companies that listed in Indonesia Stock Exchange. The population in this study are supporting property and real estate sub-sector companies listed on Indonesia Stock Exchange from 2018-2020. By using a sampling technique (purposive sampling) gained 49 (forty-nine) companies that will serve as the object of research. The testing method used to see the effect of indenpent variables on the dependent variabel is the data panel regression analyze method. Based on this research stimultaneously the effectiveness of Sales Growth not significantly to Return on Asset but Debt to Equity Ratio, Total Assets Turnover on Return on Assets significantly influence Return on Assets. Partial test shows that the effectiveness of Sales Growth has a positive effect but not significant Return on Assets. Debt to Equity Ratio has a negative and significant on Return on Assets. Total Assets Turnover has a positive and significant.
Sikap Penghindaran Pajak, Strategi Pendanaan dan Manajemen Laba Perusahaan Ferry Irawan; Febriansyah Utama Putra
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.654

Abstract

Companies need to manage their financial performance well. Companies tneed also to establishe their funding strategies for daily activities. This quantitative research aims to investigate the relationship among tax avoidance, funding strategy and earnings management. We use 56-listed companies from 2013 to 2016. The samples are obtained throughout purposive sampling method. There are several important findings. First, tax avoidance action decrease the amount of profits. Second, the increase in retained earnings will not promote the earnings management. Third, The increasing of equity-funding will cause managers to improve the amount of profits. Fourth, both Short-term liabilites and long-term liabilities will increase the earnings management.
Faktor yang Mempengaruhi Manajemen Laba dimoderasi oleh Ukuran Perusahaan: (Studi pada Perusahaan Perbankan yang Terdaftar di BEI) Hendi Hendi; Erika Erika
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.v6i1.656

Abstract

Earnings management occurs when there is a separation of positions and a comparison of interests between the owner and the manager. Earnings management is influenced by known independent variables for the purpose of this research. The independent variables used in this study are institutional ownership, managerial ownership, the proportion of independent commissioners, directors, audit committees, audit quality, independent boards, leverage, profitability. The moderating variable used in this research is company size. The dependent variable used in this study is earnings management. The sample that is part of the research is a company that operates in the banking sector and listed in Indonesian Stock Exchange. This study uses secondary data with the banking sector population in 2016-2020 as many as 44 companies and the number of the samples taken based on purposive sampling method is as many as 39 companies with 195 data. The data from this study were processed using two programs, namely SPSS for descriptive statistics and PLS-SEM to prove the accuracy, suitability, and impact of the existing variables. The results of the study found that institutional ownership, managerial ownership, the proportion of independent commissioners, directors, audit committees, audit quality, independent boards, leverage, profitability, firm size were able to have a significant positive effect on earnings management.
Independensi Intelectual Capital pada Value creation asset dan modal Yuni Utami; Adilah Permananingrum; Ira Maya Hapsari
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.v6i1.665

Abstract

This study aims to determine the Value Added of Intellectual Capital (Capital Coefficient (CC), Human Capital (HC), Structural Capital (SC) to see the impact on profitability on assets and equity in the Indonesian capital market. The sample taken is stocks that enter in the LQ45 index sector for the 2018–2020 period. The research is quantitative with a descriptive approach, purposive sampling technique and the Eviews 10 analysis tool. The results of the study prove that the Value Added Capital Coefficient (CC) has an effect on Value Creation Assets, while Human Capital (HC) and Structural Capital (SC) has no effect, while from a profitability perspective, the value added capital coefficient (CC) also affects Value Creation Equity, while Human Capital (HC), Structural Capital (SC) does not. effect on Value Creation Equity. These results prove that for companies, which has a high market capitalization and trading volume is influenced by the Value Added Capital Coefficient (CC), while in terms of Human Capital (HC), Structural Capital (SC) has no effect when viewed from the company's Intellectual Capital. The research contribution is that the value added from intellectual capital will lead to value creation both in terms of assets through Return on assets and capital through Return on Equity which is an important element for the company's financial sustainability.
Pengaruh Kompetensi, Profesionalisme, Beban Kerja, Pengalama Auditor Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan Chelli Resgi Arnanda; Varon Diaz Purba; Arie Pratania Putri
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.v6i1.666

Abstract

This study aims to examine the effect of competence, professionalism, workload and auditor experience on the auditor's ability to detect fraud. This research uses descriptive research method with quantitative approach and causal comparative type. The population of this research is all auditors who work in the Public Accounting Firm in Medan City. The research sample was drawn using purposive sampling method and obtained 65 samples. This study uses multiple linear regression analysis which is used to test whether the independent variable has an effect on the dependent variable. Data analysis for hypothesis testing was carried out with Statistical Product and Service Solutions (SPSS) ver. 25. The results of the regression test (t-test) show that only the experience variable has a positive effect on the auditor's ability to detect fraud. The choice of place to conduct research is based on the need for the latest information about the effect of competence, professionalism, workload and auditor experience on the auditor's ability to detect fraud at the Public Accounting Firm in Medan City.
Peran Koneksi Politik dalam Melakukan Tax Avoidance Moh. Ubaidillah
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.v6i1.667

Abstract

This research aims to find out the effect of profit management, company size, profitability on tax avoidance with political connections as a moderation variable. The population of this study uses manufacturing companies registered with the IDX in 2017-2020 as many as 193 companies. This sampling technique uses purposive sampling that produces 36 companies. Data analysis techniques use regression analysis with the SPSS 24 tool. The results of this study show that profit management and profitability have a positive effect on tax avoidance. The size of the company has no effect on tax avoidance. Political connections are able to moderate the influence of profit management and profitability to tax avoidance. Political connections do not have the ability to moderate the influence of corporate size on tax avoidance.
Pengaruh Pendapatan Masyarakat,Tingkat Pendidikan, dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Membayar Pajak Bumi dan Bangunan Di Desa Gebugan, Kecamatan Bergas, Kabupaten Semarang Widya Vinda Indriyasari; Maryono Maryono
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.v6i1.668

Abstract

Land and Building Tax is a levy on land and buildings that arises because of the advantages and/or socio-economic position of a person or entity who has a right to it, or obtains benefits from it. Land and Building Tax is one of the factors of income for the state which is quite potential for state income. The strategic land and building tax is none other than because the object of the tax covers all land and buildings within the territory of the Unitary State of the Republic of Indonesia. Land and Building Tax is considered a potential source of funds for state financing. The purpose of this study was to determine the effect of people's income, education level, and knowledge of taxation on taxpayer compliance in paying land and building taxes. The population in this study were taxpayers in Gebugan Village, Bergas District, Semarang Regency, which amounted to 3,540 people. Sampling amounted to 100 taxpayers using the slovin formula. This research data is primary data which is carried out through distributing questionnaires to respondents. The data analysis technique used multiple linear regression. The results of this study indicate that income level has a positive effect on land and building taxpayer compliance, education level has no effect on land and building taxpayer compliance, and tax knowledge has a positive effect on land and building taxpayer compliance.

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