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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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INDONESIA
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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Determinan Tax Avoidance pada Perusahaan Pertambangan yang Dimoderasi oleh Insider Ownership Ilham Tri Oktavian Ilham; Hasan Mukhibad Hasan
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.v6i2.744

Abstract

This study aims to analyze the effect of transfer pricing, fixed asset intensity, and political connections on tax avoidance. This study also raises insider ownership as a moderating variable. The presence of managerial ownership provides a dual function for managers as those who own and run the company. Managers will try to take the best policy in meeting various elements of interest, including in the field of taxation. The population in this study are multinational companies in the mining sector which are listed on the Indonesia Stock Exchange (IDX) during 2015-2020. The sample was selected using purposive sampling method and obtained as many as 168 units of analysis. Data analysis in this study used moderated regression analysis (MRA). Based on the estimation of model selection, the Random Effect Model (REM) was chosen to be the right model to test the hypothesis in this study. The results show that transfer pricing and asset intensity have a significant positive effect on tax avoidance. Meanwhile, political connections have no effect on tax avoidance. Managerial ownership is able to moderate the effect of the transfer pricing variable and fixed asset intensity on tax avoidance, however, it is not able to moderate the political connection variable. Based on this research, The company is expected to be more transparent in disclosing transactions between related parties while still paying attention to fairness values. The weakness in this study is the low proportion of company share ownership by the government so that it has not been able to influence company policy making.
Kesulitan Keuangan, Proporsi Hutang dan Peluang Investasi, Audit Delay: Peran Moderasi Dewan Komisaris Independen Reni Suhendi; Amrie Firmansyah
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.v6i2.746

Abstract

The accuracy of delivering information will be meaningful if presented on time because it benefits decision-making for its users. The delay in submitting financial statements causes erratic stock movements because investors assume that the company is experiencing problems. This study examines the effect of financial distress, debt proportion and investment opportunity set on audit delay moderated by an independent board of commissioners. This study uses secondary data sourced from www.idx.co.id. The data used consists of information on financial statements that have been audited and listed on the IDX from 2017 to 2020. The sample used in this study amounted to 440 observations based on purposive sampling. This study concludes that financial distress and debt proportion can prolong audit delays in companies. At the same time, the investment opportunity set can reduce audit delays. This study proves that the existence of independent commissioners in the company cannot supervise the company's financial condition and use of debt, which causes the audit delay to be longer. In addition, the independent board of commissioners is also unable to dominate the policies taken on planning in the company's investment activities. This research suggests that OJK needs to review the deadline for submitting financial reports related to the supervision of companies listed on the IDX and the protection of investors in the Indonesian capital market. Keywords: financial distress; debt proportion; investment opportunity set
Peran Jurusan Green Economy Dapat Mewujudkan Pembangunan Lingkungan Berkelanjutan: Green Economy Abd Rohman Taufiq; Richo Diana Aviyanti
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.v6i2.748

Abstract

This study aims to provide solutions and references in handling sustainable environmental development. this research method uses a qualitative descriptive phenomenological approach with a literature approach. The results of this study reveal that indonesia cannot be separated from the development of the manufacturing sector which has the function of driving the economy. This must also be balanced with an understanding of the green economy to save the surrounding environment. Experts and literature also reveal that the concept of a green economy is very helpful for the state to preserve natural resources (SDA). The role of the green economy major is very helpful in realizing the welfare of natural resources that can contribute to science. therefore, a green economy major is very much needed in southeast asia, especially the unitary state of the republic of indonesia, Especially Human Resources (HR) who do not understand the importance of a green economy. One of the efforts to save a country is to improve the quality of human resources, especially in this case, human resources who understand the green economy in a sustainable manner. The curriculum that supports this program is the green curriculum, where the curriculum encourages the realization of the indonesian green movement. this scheme builds sustainability through a green economy by realizing various roles. The role of academics aims to create competent human resources in providing scientific literacy and application in the environmental field. Organizations that are directly involved in the green economy, especially environmental issues, are the government, research institutions, and educational institutions.Gr
Pengaruh Budaya Organisasi, Kepuasan Kerja, dan Gaya Kepemimpinan terhadap Motivasi Kerja Karyawan pada Hotel Mega Anggrek Jakarta di Masa Pandemi Covid 19 Clariza Febriandiny; Renny Husniati
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.v6i2.749

Abstract

This study aims to understand and demonstrate the influence of organizational culture, job satisfaction, and leadership style on employee work motivation at Mega Anggrek Hotel Jakarta during the Covid 19 pandemic. The sampling technique used was Non Probability Sampling with a saturated sample type. Assistance applications when processing data using SmartPLS 3.0 by performing T-test and F-test, so that the output results can be known and statistically proven that: (1) Organizational Culture has a positive and significant effect on employee motivation, (2) Job Satisfaction has a positive and significant effect on significant effect on work motivation (3) leadership style has a negative and significant effect on work motivation, (4) organizational culture, job satisfaction, and leadership style have a joint and significant effect on work motivation.
Pengaruh Lingkungan Kerja, Budaya Kolaboratif, dan Kepuasan Kerja terhadap Turnover Intention pada PT Graha Megatama Indonesia selama Pandemi Covid-19 Sintya Dwi Oktavia; Syarif Ali
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.v6i2.750

Abstract

This study is a quantitative research conducted with the purpose to know and prove the influence of the work environment, collaborative culture, and job satisfaction on turnover intention. The study object is the employees of PT Graha Megatama Indonesia. In this study, data were collected by distributing questionnaires via google form to 37 employees. The sampling method used in this research was a saturated sample technique, which consisted of 37 employees. The analysis in this study uses SmartPLS 3.0. The results indicate that: 1) the work environment has a negative and significant effect on turnover intention; 2) collaborative culture has a negative and significant effect on turnover intention; 3) job satisfaction has a significant negative effect on turnover intention; 4) work environment, collaborative culture, and job satisfaction simultaneously have a significant effect on turnover intention.
Pengaruh Budaya Organisasi, Komitmen Organisasi, dan Lingkungan Kerja terhadap Kinerja Pegawai Direktorat Perbenihan Tanaman Pangan Jakarta pada Masa Pandemi Covid-19 Aisyah Ismawati; Zackharia Rialmi
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.v6i2.751

Abstract

This research uses quantitative methods to define the impact of organizational culture, organizational commitment, and work environment on employee performance. This research was performed using objects in the form of an employee of the Jakarta Food Crop Germination Directorate. The research became held using a saturated sample, specifically via taking the entire population of employees as many as 58 employees. The data collected in the study by using a questionnaire with google form on 58 employees. The analysis performed as part of the writing of this research was performed using the SmartPls 3.0 application. The conclusion that may be visible from the research method that has been accomplished are: 1) organizational culture has a good impact on worker performance. 2) organizational commitment has a huge impact on worker performance. 3) the work environment has a huge impact on employee performance. 4) organizational culture, organizational commitment, and work environment concurrently affect employee performance.
Pengaruh Motivasi, Disiplin Kerja, dan Kepuasan Kerja terhadap Kinerja Pegawai Direktorat Perbenihan Tanaman Pangan, Kementerian Pertanian Jakarta Erlinda Esti Hairunnisa; Syarif Ali
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.v6i2.752

Abstract

ABSTRACT The purpose of this quantitative study is to determine the influence or impact of employee motivation, work discipline, and job satisfaction on employee performance. The topic of this research is a worker at the Ministry of Agriculture's Directorate of Food Crop Germination in Jakarta. In this study, data was collected by sending 58 employees using Google Form questionnaires in the form of questions. For sampling, the saturated sample technique was used. The SmartPLS 3.0 application was utilized to conduct the analysis for this investigation. And the findings show that: 1) employee motivation has a significant impact on employee performance, 2) work discipline has a significant impact on employee performance, 3) job satisfaction has a significant impact on employee performance, and 4) employee motivation, work discipline, and job satisfaction all have an impact on employee performance.
Nilai Perusahaan Badan Usaha Milik Negara selama Pandemi Covid-19 Hwihanus Hwihanus
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.v6i1.756

Abstract

The uniqueness of BUMN is that the ownership of BUMN is in the hands and regulated by the government and is an attraction for investors to invest their capital. Investors believe that BUMN stock prices will provide high value in the midst of economic, political, and social shocks including the COVID-19 pandemic that has hit Indonesia since March 2020 now and has undermined the performance of company management that has been built since the company was founded. This research is to see how much company value is generated during the Covid-19 Pandemic from management performance in managing owner wealth, investment decisions, and macroeconomic conditions and their effect on investors in State-Owned Enterprises. The non-random sampling technique was used in 20 SOEs from 25 companies by ignoring banking SOEs listed on the Indonesia Stock Exchange in 2020. The analysis technique used Partial Least Square consisting of the Inner model, Outers model, and Weight. connection. The results show that macro fundamentals have a significant and negative effect on financial performance (H3); ownership structure has a positive and significant effect on firm value (H7) and funding decisions have a negative and significant effect on financial performance (H8). The results of the test of firm value are not only determined from macro fundamental variables, investment decisions, ownership structure, and performance but there are other variables outside the variables being tested.
Peningkatan Kinerja Manajerial berbasis Anggaran Partisipasi Aprih Santoso; Andre Setyo Nugroho; M. Hasan Ma'ruf
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.v6i2.759

Abstract

This study examines the effect of budgetary participation and perception of innovation on managerial performance and tests whether perception of innovation mediates the effect of budgetary participation on managerial performance in public sector organizations. The study was conducted at the Semarang City Health Office and Semarang City Health Centers, with 60 respondents from echelon officials, using the path analysis method. The results of the analysis show there is a direct influence between budgetary participation and the perception of innovation on managerial performance and the perception of innovation not being able to mediate the relationship between budgetary participation on managerial performance in the Semarang City Health Service and Puskesmas throughout the City of Semarang
Pengaruh NPM, ROA, DER dan Size terhadap Kinerja Keuangan pada Sektor Real Estate dan Property yang terdaftar di BEI Periode 2018-2020 Sauh Hwee Teng; Paramita Rosadi Sitohang; Putri Citra Feronika; Ria Oktavia Damanik
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.v6i2.761

Abstract

Good profit growth is an achievement expected by all companies. However, profit growth always fluctuates from time to time. This study aims to determine the effect of Net Profit Margin, Return On Assets, Debt To Equity Ratio and Size on Financial Performance in Real Estate and Property Companies. The samples used in this observation are from www.idx.co.id, which lists 16 companies from 52 sub real estate and properties companies registered in the BEI 2018-2020, 48 issuers over the last 3 years. The advanced sampling and its SPSS statistic software application v.20.0, using linear regression measures that indicate that coefficient determinations have a significant impact on net profit margin, return on assets, debt to equity ratio, the corporate size of  Fcount 2.674 > Ftable 2.58. Based on the R Square value contained in this study, it shows that 18.2% of the variables Net Profit Margin, Return On Assets, Debt To Equity Ratio, Size and the remaining 81.8% are explained by other variables not examined in this study. Simultaneous testing shows, Net Profit Margins, Debt To Equity Ratios and Size have a significant effect on financial performance. The results of the partial hypothesis show that the Debt To Equity Ratio and Size have a negative and positive effect, while Net Profit Margin and Return On Assets have no significant effect on financial performance.

Page 35 of 145 | Total Record : 1442

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