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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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Analisis Minat Mahasiswa Memilih Program Studi Akuntansi Universitas Mikroskil Dengan Theory of Planned Behavioral Syafira Ulya Firza; Agustina Agustina; Devina Loman
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.v6i2.763

Abstract

Accounting is one of the oldest science but plays an important role in the industrial. This will certainly attract intention in choosing the Accounting study program. However, in reality, during the last 4 years, student’s intention in choosing the Accounting study program at the Mikroskil University has actually decreased. For this reason, this research aims to examine and analyze the factors that influence student’s intention in choosing the Accounting study program at the Mikroskil University. This research was conducted using the Theory of Planned Behavioral. The study began by distributing questionnaires and continued into testing with the partial least square research method using the SmartPLS. The results obtained, Attitude and Perceived Behavioral Control have a positive effect on student’s intention. Meanwhile, Subjective Norms have no influence on students' intention in choosing the Accounting study program at the Mikroskil University. In addition, based on the moderation test, it was found that Perceived Behavioral Control was unable to moderate the relationship between Attitude and Subjective Norms with student’s intention in choosing the Accounting study program at the Mikroskil University. Based on the results of this study, the suggestions for improvement that can be given are to maintain and, if possible, improve the academic quality and existing facilities to increase the attitude also carry out activities that can improve the Perceived Behavioral Control. By increasing those things, student's intention in choosing the Accounting Study Program is expected to increase.
Pengaruh Tekanan Klien Dan Rotasi Audit Terhadap Independensi Auditor: Pendekatan Eksperimen Prima Rosita Arini; Fachmi Yandra
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.v6i2.764

Abstract

The auditor is an external party who will check and ensure that the client's financial statements are free from material misstatement so that the quality of the audit provided must be good. Therefore it is important for an auditor to have an independent attitude. Independence is a basic attitude that must be possessed by an auditor because the auditor is required to be impartial to one party. But in reality, to maintain independence is not easy. One of the factors that affect the independence of an auditor is client pressure. In previous studies, it was found that client pressure was able to affect auditor independence because the pressure was related to audit fees. With the pressure there is a possibility of decreasing the level of auditor independence. In order to maintain independence, an effort is needed, one of which is auditor rotation. Auditor rotation is auditor rotation that must be carried out by the company, with the aim of producing good audit quality and maintaining auditor independence. Auditor rotation is also carried out to prevent a close relationship between the auditor and his client. Based on these circumstances, this study was conducted to examine the effect of audit rotation and client pressure on independence. Data collection was carried out through the 2 X 2 experimental method between subjects. The participants in this research experiment were students, lecturers/teachers, auditors and other occupations. The experiment was carried out using the help of information technology. The experimental task given is an adjustment audit. The results showed that client pressure had an effect on auditor independence and auditor rotation was able to increase auditor independence. However, the results of this study have not been able to prove interaction hypothesis between client pressure and auditor rotation on auditor independence.
Pengaruh PAD, DBH, DAU dan DAK Terhadap Belanja Modal Daerah Sumatera Utara Tahun 2017-2019 Nina Purnasari; Elfrika Sitompul; Desy Krisda Laowo
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.v6i2.765

Abstract

The purpose of this study was to determine and analyze the effect of Regional Original Income (PAD), Revenue Sharing Funds (DBH), General Allocation Funds (DAU) and Special Allocation Funds (DAK) on North Sumatra Regional Capital Expenditures. In this study, the population used is all district and city governments in North Sumatra Province and has a complete APBD report during the research period during the 2017-2019 period. The sampling technique was saturated sampling and the number of samples used in this study were 33 districts and cities in North Sumatra Province which were divided into 25 districts and 8 cities. This study uses the method of documentation. The data consists of a report on the realization of the regional revenue and expenditure budget. This study uses a quantitative approach and the type of research used is descriptive statistical method. The results of the study show that PAD partially does not have a positive effect on district/city capital expenditures in North Sumatra Province 2017-2019. DBH partially positive and significant effect on district/city capital expenditure in North Sumatra Province 2017-2019. The DAU partially has a positive and significant effect on district/city capital expenditures in North Sumatra Province 2017-2019. DAK partially does not have a positive effect on district/city capital expenditure in North Sumatra Province 2017-2019. And simultaneously PAD, DBH, DAU and DAK have a positive effect on district/city capital expenditure in North Sumatra Province 2017-2019.
Pengembangan Wisata Islami: Strategi Pemasaran Wisata Halal di Bumi Syariah Muhammad Saleh; Kamaruzzaman Kamaruzzaman; Harjoni Desky
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.v6i2.767

Abstract

The objectives of this study are first, to find out the potential for halal tourism in Aceh; second, knowing what efforts have been made by the Aceh government and related parties in the development of halal tourism; and third knowing the strategy that should be done in marketing halal tourism in Aceh. This study used qualitative research methods. The data analysis technique consists of three steps, namely data reduction, data presentation and drawing conclusions. The results show that the potential for halal tourism is not only tourist destinations, but also cultural uniqueness, natural charm, culinary and community friendliness. Efforts in the development of halal tourism are carried out by involving the private sector and the government in an energetic manner in the context of developing halal tourism in Aceh. The strategy carried out in marketing halal tourism in Aceh with 3 programs, namely: a. Marketing concept based on destination, origin, time; b. The promotion strategy is in branding, advertising, and selling; and c. Media strategy, through endorsers, social media, as well as general media. Dissemination of information is very important so that the promotion reaches the goal. This strategy is also usually carried out at the same time as the sales period in various regions and countries of the promotion. When the government participates in halal tourism exhibitions abroad.
Pengaruh Profitabolitas, Likuiditas, Leverage, dan Ukuran Perusahaan terhadap Pengungkapan CSR di Perusahaan Subsektor Makanan dan Minuman yang terdaftar di BEI periode 2017-2019 Sauh Hwee Teng; Ananta Cahyani; Sonya Olivia Isabella; Fahira Elsyamila Aisyah
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.v6i2.768

Abstract

This research was conducted because it aims to find out how (1) the effect of profitability on CSR. (2) the effect of liquidity on CSR. (3) the influence of Leverage on CSR. (4) and the effect of firm size on CSR. The population that we study is the Food and Beverage Subsector Companies that are listed on the Indonesia Stock Exchange (IDX) in 2017-2019. In taking the sample using the purposive sampling method and obtaining 30 companies with the number to be observed 48. This study usesmethod. a quantitative approachbecause the data of this research is in the form of numbers and analyzed using statistics and is causal. From the results of this study are: (1)Profitability is proven to have a negative and insignificant effect on CSR. (2) Liquidity has a positive and insignificant effect on CSR. (3) Leverage is also proven to have a positive and insignificant effect on CSR. (4) and firm size proved to have a negative and insignificant effect on CSR. These results indicate that the Liquidity and Leverage variables can affect CSR and vice versa, the profitability and company size variables have no effect on CSR.
Pengaruh Persepsi Keamanan, Kualitas Informasi dan Kepercayaan terhadap Keputusan Pembelian Online : Studi Kasus pada Konsumen Shopee di Kota Lhokseumawe Harjoni Desky; Rina Murinda; Razali Razali
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.v6i2.772

Abstract

Trade through electronic media (e-commerce) is currently increasingly mushrooming in Indonesia. This study aims to analyze the partial and simultaneous effect of the variables perceived security, quality of information and trust on the purchasing decisions of shopee consumers in Lhokseumawe city. The research method used is descriptive quantitative method, there are two research data, namely primary data and secondary data which are designed comprehensively to answer the hypotheses built, namely to determine the effect of Security Perception, Information Quality and Trust on online shopee consumer purchasing decisions in Lhokseumawe City. The population in this study were all Shopee consumers in Lhokseumawe City and the research sample was determined by probability sampling, totaling 100 samples. This study used multiple linear regression analysis, and data processing was carried out using SPSS version 20.0 for validity, reliability, and multiple linear regression. The results of the study concluded that simultaneously perceived security, information quality and trustworthiness had an effect on purchasing decisions, while partially security perceptions had no effect on purchasing decisions, while information quality had an effect on purchasing decisions.
Analisis Komparatif Financial Performance BPR dan BPRS Jawa Timur Sebelum dan Saat Pandemi Covid-19 Amndana Widiyaningtias; Justita Dura
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.v6i2.773

Abstract

During the COVID-19 epidemic, the financial performance of BPR and BPRS has decreased. The purpose of this study is to compare the financial performance of BPR and BPRS East Java before and moment the Covid-19 outbreak. Loan to deposit ratio (LDR), Return on Assets (ROA), Non-Performing Financing (NPF), Operating Expenses to Operating Income (OER), and Non-Performing Loan are all used to measure financial performance (NPL). Quantitative research methods with a comparative approach are applied in this research. Purposive sampling is a sampling technique for this research, including 28 BPRS companies and 271 East Java BPR companies in 2019-2020. Independent sample t-test regression is used to evaluate the data. The findings of this study showed that the variables of financial performance of OER and NPF in BPRS companies did not show significant differences, while the financial performance factors of NPL, ROA, and LDR in BPRS companies showed significant differences. The financial performance factors of ROA, LDR, and NPF in BPR companies are not really different, but the variables of financial performance of NPL and OER in BPR companies differ significantly.
Pembentukan Model Pengakuan Sewa Yang Ideal Berdasarkan PSAK 73 Untuk Meningkatkan Kinerja Keuangan Perusahaan Jasa Transportasi di Indonesia Duwi Rahayu; Imelda Dian Rahmawati; Aisha Hanif
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.v6i2.774

Abstract

The purpose of this study is to obtain information related to the formation of an ideal rental recognition model based on PSAK 73 to improve the financial performance of transportation service companies in Indonesia. This research is a qualitative research using a content analysis approach. The content analysis approach in this study uses secondary data and information from the financial statements of transportation service companies in Indonesia that present periodic financial reports on the Indonesia Stock Exchange in 2018, 2019, 2020 and the third quarter of 2021. Based on the availability of data, the sample of this research is 3 The transportation company with the largest number of shares outstanding on the Indonesian stock exchange is sourced from www.idx.co.id and has implemented PSAK 73 before and after January 1, 2020. The results of this study indicate the establishment of a rental recognition model for transportation companies in Indonesia based on PSAK 73 has been applied ideally implied in the company's statement of financial position. However, the implementation of PSAK 73 is not overall able to improve the financial performance of transportation service companies in Indonesia due to the reclassification of accounts into Right to Use Assets and Lease Liability which could potentially increase the company's total liabilities. This study shows that companies need to make policies to reduce risks related to the application of PSAK 73, especially for transportation service companies in Indonesia.
Model Perilaku Konsumtif Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Swasta Di Kota Medan Mukmin Pohan; Muhammad Elfi Azhar; Nadia Ika Purnama; Hanifah Jasin
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.v6i2.777

Abstract

This study aims to study the factors that influence the Consumptive Behavior of Students and produce a Model of Consumptive Behavior of Students of the Development Economics Study Program, Faculty of Economics and Business, Private University in Medan City. This research is a basic research (basic research). The population in this study were all students of the Development Economics Study Program, Faculty of Economics and Business, Private University in Medan City. Sampling in this study used purposive sampling with the criteria of students of the Development Economics Study Program in semester IV and VI. The determination of the number of samples in this study is based on the Central Limit Theorem which states that the number of samples to achieve the normal curve is at least 30 respondents. The reason for determining the number of samples using the Central Limit Theorem is because the total population in this study is unknown. A total of 150 questionnaires were sent so that respondents who returned the questionnaires were expected to be at least 30 students. Data collection techniques used are interviews (interviews), list of questions (questionaire) and study documentation. The data analysis method used is descriptive analysis and multiple linear regression. The results showed that there was a significant effect of Lifestyle on Consumption Behavior, there was a significant influence of Financial Literacy on Consumption Behavior. There is a significant effect of Financial Literacy on Consumption Behavior which is moderated by Religiousity and there is no significant effect of the moderating effect of Religion on the relationship between Lifestyle and Consumption Behavior.
Model Pengelolaan Keuangan Berbasis Literasi Keuangan dan Inklusi Keuangan : Studi pada UMKM di Kota Binjai Dahrani Dahrani; Fitriani Saragih; Pandapotan Ritonga
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.v6i2.778

Abstract

This study aims to produce a Model of Financial Management Based on Financial Literacy and Financial Inclusion: A Study on MSMEs in Binjai City. Meanwhile, the research time until the completion stage is estimated to be approximately 8 months from March 2021 to October 2021. This research is basic research. The population and sample in this study were taken from 205 Micro, Small and Medium Enterprises in Binjai City, through collaboration using a cluster sampling approach in 5 sub-districts in Binjai City, as well as random sampling based on the criteria of type, duration, and average level. business profit. Primary data collection was carried out using a survey method using a questionnaire (questionnaire). The data analysis technique used is descriptive statistical analysis and SEM-PLS with the help of Smart PLS software. The results showed that based on the results of data processing from the structural model, the results obtained that the Financial Literacy variable had a significant positive effect on Financial Inclusion: A study on MSMEs in Binjai City. Financial Literacy has a significant positive effect on Financial Management: Study on MSMEs in Binjai City. Financial Inclusion has a significant positive effect on Financial Management, and Financial Inclusion can positively mediate Financial Literacy on Financial Management: Study on MSMEs in Binjai City.

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