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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 Media Sosial Sebagai Sumber Informasi Dalam Pengambilan Keputusan Investor Berinvestasi, Latar Belakang Pendidikan dan Penghasilan Sebagai Variabel Kontrol Harry Hidayat Kamil; Aries Tanno
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.v6i2.568

Abstract

This research is about the influence of social media in Indonesia on investment decision making.Today's social media has grown rapidly and become a source of information by investors.The emergence of corporate social media, investment company social media and stock analyst social media provides investors with diverse information.This study looks at how information dissemination, interactions on social media can affect information asymmetry in investment decision making.This study uses primary data by distributing questionnaires on social media (investment groups, hashtags #shares, #investment and #investment stocks), then 150 samples are taken using purposive sampling method.The result of this research is that the social media of investment companies and stock analysts can reduce information asymmetry in making investment decisions.In contrast to corporate social media, although it can reduce information asymmetry, it does not affect investment decisions.
Pengaruh Net Sales dan Current Ratio terhadap Earning per Share (EPS) pada PT. Bumi Resources Tbk yang terdaftar di Jakarta Islamic Indeks (JII) Liya Megawati
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.v6i2.652

Abstract

This research is motivated by the assumption that Net Sales and Current Ratio affect Earning Per Share (EPS). It was stated by theory, namely when Net Sales rises and Current Ratio increases, Earning Per Share (EPS) increases, and vice versa if Net Sales decreases and Current Ratio decreases, Earning Per Share (EPS) decreases. The purpose of this study is to determine: (1) how much the influence of Net Sales have on Earning Per Share (EPS), (2) how much the influence of Current Ratio has on Earning Per Share (EPS), (3) how much the influence of Net Sales and Current Ratio to Earning Per Share (EPS) at PT. Bumi Resources Tbk. registered in the Jakarta Islamic Index (JII) for the period 2007 – 2016. The research method used is the descriptive analysis method with a quantitative approach which is analyzed partially, namely by simple regression analysis test, coefficient of determination, and t-test, and analyzed simultaneously with multiple regression analysis and F test. The data used in this study is data that is processed from the financial statements of PT. Bumi Resources Tbk.The results of this study show: (1) Net Sales has no significant effect on the Earning Per Share (EPS) of PT. Bumi Resources Tbk. accepted and the alternative hypothesis is rejected, (2) the alternative hypothesis which states that the Current Ratio has no significant effect on the Earning Per Share (EPS) of PT. Bumi Resources Tbk. accepted, (3) alternative hypothesis which states that Net Sales and Current Ratio have no significant effect on Earning Per Share (EPS) of PT. Bumi Resources Tbk. accepted. The result of the coefficient of determination is 17%. This shows that Earning Per Share (EPS) is influenced by the Net Sales and Current Ratio variables only by 17% and the remaining 83% is influenced by other factors outside of this study.
Analisis Pengukuran Kinerja Untuk Mengevaluasi Perencanaan Strategis Dengan Menggunakan Balance Scorecard Wico Jontarudi Tarigan; Mahaitin H Sinaga
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.v6i2.688

Abstract

Facing today's increasingly complex business environment, requires performance measurement that can accurately and thoroughly evaluate the performance of a company. In this case, the balanced scorecard method is used. In this case, the balanced scorecard method is used. The purpose of using the balanced scorecard method is to evaluate the strategic plan at PT. Jamsostek (Persero) Pematangsiantar Branch. The data analysis method used is descriptive qualitative and quantitative descriptive analysis to analyze the financial aspects of roi, liquidity ratios, profit margins, and operating ratios. From another perspective, are the results of customer acquisition, customer retention, company data on customer profitability, and interviews with customers and employees of PT. Jamsostek (Persero) Pematangsiantar Branch. Based on the results of the study, it was concluded that the effect was measured using the balanced scorecard of PT. Jamsostek (Persero) Pematangsiantar Branch overall is quite good. But from a financial point of view, for example, the level of ROI and profit margins has a more narrow view, which requires more attention when planning the next strategy for further improvement. The application of the balanced scorecard can be considered when evaluating strategic plans, because the balanced scorecard perspective can interpret the impact of changing trends on the company's vision, mission and goals in the future in a complex business environment
Manajemen Laba Sebelum dan Setelah Penerapan PSAK 71 pada Perusahaan Subsektor Perbankan di Indonesia Amrie Firmansyah; Muhammad Rizky; Nurlaely Qodarina
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.v6i2.706

Abstract

The adoption of IFRS 9 through PSAK 71 impacts the greater discretionary space for managers to practice earnings management. This study investigates the difference in earnings management practices before and after the implementation of PSAK 71 in the banking sub-sector in Indonesia. This study uses quantitative methods, with data derived from the www.idx.co.id, www.ojk.go.id, and the company's official website for the 2019 and 2020 reporting periods. Based on purposive sampling, the total sample is 56 observations. This study's multiple linear regression test was employed to determine earnings management level. The earnings management results in 2019 and 2020 are then tested for differences to determine changes in managers' behavior in carrying out earnings management. This study finds no significant difference in earnings management practice that comes before and after the implementation of PSAK 71. The factors that caused no difference are the early adoption of PSAK 71 and the relaxation provisions due to the Covid-19 pandemic. This research is expected to be useful for investors as a basis for decision-making, as well as standard-setting bodies and the OJK in regulating and monitoring company earnings management practices.
Pertumbuhan Ekonomi melalui Pengembangan Sistem Keuangan Usaha Mikro, Kecil dan Menengah (UMKM) Makanan dan Minuman di Yogyakarta Rosa Nikmatul Fajri
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.v6i2.723

Abstract

MSMEs in Yogyakarta have a financial system condition that still requires comprehensive improvement. The research model for literacy studies in finding general problems contained in the background and qualitative research methods with a descriptive approach that directly knows the real situation in the field. The sample is the financial system from Food and Beverage SMEs in Yogyakarta. This study uses observation and documentation methods and the data used are 1) primary data in online financial system framework and offline financial system framework in excel and 2) secondary data supporting data or reinforcing data obtained. The findings are a) food and beverage HPP is still in the form of an estimate so that the profits recorded in the financial system are not reflected properly, b) the calculation of employee salaries is not combined into a single financial system, c) the financial statements presented cannot be understood by the public, d) the financial system forgets the principle of integration between online and offline so that it is repeated in recording and e) the distribution of BEP does not project the truth. Suggestions are improving the existing financial system by including supporting factors and Data Management Principles such as the principles of integration and togetherness, accrual, up-to-date and sustainable in the new financial system. The results is the MSME data management principle has been fulfilled by the implementation of new financial system that will directly contribute to economic growth.
Pengaruh Likuiditas, Profitabilitas, Solvabilitas dan Ukuran perusahaan terhadap audit delay tahun 2017-2019 Rikki Atjuar Tumanggor; Mahmuddin Syah Lubis
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.v6i2.736

Abstract

IDX is the party that organizes and provides a system as well as a means to bring together offers to buy and sell shares, other parties with the aim of trading shares among them, investors. The timeliness of the company in publishing its financial statements to the general public and investors also depends on the timeliness of the auditors in completing their audit work. This timeliness is related to the benefits of the financial statements themselves. This research was conducted in a manufacturing company listed on the Indonesia Stock Exchange (IDX). This study aims to determine (1) profitability on audit delay, (2) solvency has an effect on audit delay, (3) liquidity has an effect on audit delay, and (4 ) firm size has an effect on audit delay. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sample used in this study was selected by purposive sampling. Based on the predetermined sample criteria from 30 manufacturing companies listed on the Indonesia Stock Exchange (IDX), to test how the influence of the independent variable on the dependent variable is used multiple regression analysis techniques. The results showed that (1) liquidity had a negative effect on audit delay, (2) solvency had a negative effect on audit delay, (3) profitability had a negative effect on audit delay, and (4) firm size had a negative effect on audit delay. The research findings can be useful for authors, auditors and Indonesian public accounting firms (KAP) to be considered in conducting audits.
Pengaruh Jumlah Uang Beredar dan Suku Bunga Terhadap Inflasi di Indonesia Fitri Amaliyah; Aryanto Aryanto
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.v6i2.737

Abstract

Inflation is an increase in the price of an item that tends to be continous. This study aims to find out the effect of the money supply and interest rates on inflation in Indonesia for the period 2015-2020. The data in this study is secondary data obtained from the website while analysis data uses WarpPLS (Descriptive quantitative, outer model, inner model, hypothesis test). Based on the result of hypothesis testing with WarpPLS showed that the variable amount of money supply negatively and significanly on inflation indicated by the path coefficient value of -0,723 and pvalue 0,001. In variable interest rates have a positive and insignificant effect on inflation indicated by the path coefficient values 0,169 and pvalue 0,085. Related to the results of the analysis, this could be due to the fact that the policies and strategies implemented by the government were still in an ineffective condition to suppress existing inflation, so the government had to be more relevant in making policies so that inflation did not continue to decline and instead became a deficit which had an impact on the stability of the economy in Indonesia. The government needs to implement monetary policy carefully so that the economy in Indonesia is stable.
Target Keuangan, Kondisi Industri, Perubahan Auditor, Dan Perubahan Direksi Terhadap Salah Saji Material Pada Laporan Keuangan Ari Purwanti
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.v6i1.739

Abstract

This study aims to investigate how financial targets, industry conditions, changes in auditors and changes in the Board of Directors can affect the occurrence of misstatements in financial statements. By using a research sample of 16 state-owned companies other than banks in 2015 to 2019, this study tested empirically using a multiple regression model. The test results prove that financial targets and changes in the auditor have a significant positive effect on material misstatements in financial statements, but industry conditions have a significant negative effect on material misstatements in financial statements. Meanwhile, changes in directors have no significant effect on material misstatements in the financial statements. These results have implications for the practice of determining the materiality number against the background of the tendency of changes in the pattern of material misstatements in the financial statements under certain conditions.
CSR Sebagai Moderasi Hubungan GCG Terhadap Nilai Perusahaan Farmasi Tahun 2018-2020 Dwi Almira Zuleika; Yefta Andi Koesnugroho
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.v6i2.741

Abstract

This study aims to analyze and provide empirical evidence on whether CSR moderates the relationship between Good Corporate Governance behavior and the increase in corporate value in pharmaceutical companies listed on the IDX in 2018-2020. Research related to CSR as a moderation in the relationship between GCG and corporate value in pharmaceutical companies is difficult to find so this research was chosen to be conducted, considering that the performance of pharmaceutical companies is increasing due to the covid-19 pandemic.. This research method is included in quantitative descriptive research that uses purposive sampling techniques and found 4 pharmaceutical companies with a sample of 48 obtained from the company's quarter report. Hypothesis testing uses multiple linear regression and moderated regression analysis (MRA). The results of the study found that GCG affects the value of the company while CSR as moderation has no effect on the value of the company. Conclusions in the research are obtained if GCG is done to minimize conflicts between interested parties in the entity, while CSR practices are the obligations of each entity, so that pharmaceutical entities must have disclosed CSR well following the provisions of the legislation without the need to be monitored by investors
Faktor – faktor yang berpengaruh terhadap agresivitas pajak Andika Surya Kusuma; Maryono Maryono
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.v6i2.743

Abstract

This study looks at the phenomenon of the tax ratio which shows the government's ability to collect tax revenues. The higher the tax ratio of a country, the better the performance of that country's tax collection. The company carries out aggressive tax planning to save its taxes. This tax savings is known as tax aggressiveness. Tax aggressiveness is an act of manipulating tax able income by a company through tax planning actions, either using legally or illegally classified methods. Another phenomenon is tax avoidance in Indonesia, which is believed to reach Rp 110 trillion per year. Most business entities own about 80 percent, the rest are tax payers for individuals. The purpose of this study was to examine and analyze the effect of Profitability (ROA), Liquidity (CR), Leverage (DAR) and Company Size (SIZE) on Tax Aggressiveness. The samplingmethodused in this research is purposive sampling and obtained a sample of 322 companies. The population in this study were all manufacturingcompanies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The data analysis technique used in this study was multiple linear regression analysis. The results of this study indicate that liquidity, leverage and also company size have a negative and significant effect on tax aggressiveness, while the results of research on profitability do not have a significant effect on tax aggressiveness.

Page 34 of 145 | Total Record : 1442

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