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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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Kota medan,
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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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Model Pengukuran Motivasi dan Minat Karir Mahasiswa Akuntansi Sebagai Konsultan Pajak: Studi pada Perguruan Swasta di Kota Medan Novien Rialdy; Maya Sari; Mukmin Pohan
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.v6i2.779

Abstract

This study aims to produce a Model of Measurement of Motivation and Career Interest of Accounting Students as Tax Consultants: Studies at Private Universities in Medan City. While the specific objective is to study the factors that influence the motivation and career interest of Accounting Students as Tax Consultants at Private Universities in Medan City and produce a Measurement Model of Motivation and Career Interests of Accounting Students as Tax Consultants: Studies at Private Universities in Medan City. The population in this study were all accounting students at several private universities in Medan City. Sampling in this study used purposive sampling with the criteria of students majoring in accounting in semester IV and VI. The type of data used in this research is primary data. Data were collected by distributing questionnaires to students. The data analysis technique used is descriptive statistical analysis and data analysis using the help of a computer program, namely SPSS (Statistical Package for Social Science). The results show that partially and simultaneously quality motivation, career motivation and economic motivation have a significant effect on Student Career Interests. Private University Accounting in Medan City.
Model Praktik Manajemen Keuangan Pribadi Berbasis Literasi Keuangan, Orientasi Masa Depan dan Kecerdasan Spiritual pada Generasi “Y” Di Kota Medan Sri Fitri Wahyuni; Radiman Radiman; Jufrizen Jufrizen; Muhammad Shareza Hafiz; Ade Gunawan
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.v6i2.780

Abstract

Personal financial management practices are generally used by people for a process of dealing with their financial needs. Usually the practice of personal financial management is assessed through an attitude, character, and financial behavior of a person which includes the level of personal debt, assistance in the stock market, the ability to be effective in handling or increasing wealth, and the ability to calculate assets at a relatively low cost. This research has a specific objective, namely to study the factors that influence the Personal Financial Management Practices of Generation Y in Medan City and produce a Personal Financial Management Practice Model Based on Financial Literacy, Future Orientation and Spiritual Intelligence in Generation Y in Medan City. This research is a basic research (basic research). The population in this study were all students in some of the best private universities in North Sumatra. To determine the sample size, the use of Maximum Likelihood estimation in the Structural Equation Model (SEM) is 100-200 samples, so the researcher will take a sample of 100-200 respondents in order to fulfill one of the requirements of the data analysis method using SEM. Thus the sample of this study was taken as many as 150 students as research samples. The data analysis technique used in this research is by using Structural Equation Modeling (SEM) with the help of PLS. The results of the study indicate that future orientation has a negative and insignificant effect on personal financial management practices in Generation Y in Medan City. Financial literacy has a positive and significant effect on personal financial management practices in Generation Y in Medan City. Spiritual intelligence which moderates future orientation and financial literacy on personal financial management practices has a positive effect on future orientation, but has a negative effect on financial literacy and the two variables moderated by spiritual intelligence are not significant on personal financial management practices in Generation Y in Medan City .
Pengenaan Hukum Pajak Pada Cryptocurrency Dan NFT Di Indonesia Retno Mawarini Sukmariningsih; Agus Nurudin; Eko Nursanty
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.v6i2.781

Abstract

This research aims to look at the potential of government revenue through taxes on digital currencies or better known as cryptocurrencies and against digital assets called NFT. With normative research methods to analyze how cryptocurrencies and digital assets (NFT) should be taxed at low or high tax rates. In addition to understanding cryptocurrency taxation policies as well as NFT, the study also looked at the taxation policies of various countries on cryptocurrencies and digital assets. Each country has different guidelines and considerations for the legal status and policies of the regulation of cryptocurrencies and NFT. There is no consensus between countries about this. Keywords; taxes, cryptocurrencies, digital assets, NFT
Pengaruh Ratio Keuangan Terhadap Kinerja Keuangan Pada Perusahaan Sub Sektor Makanan Enda Noviyanti Simorangkir; Trecya Wijaya; Cindi Yosi Olivia Naibaho; Melvi Amelia Putri
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.v6i2.784

Abstract

The purpose of this study is to see the effect of financial ratios on financial performance in food sub-sector companies listed on the Indonesia Stock Exchange both partially and simultaneously. Earnings growth is a measure that compares how much increase in income receipts in the current period with earnings in the current period. then. The greater the opportunity to grow the company, the higher the opportunity for the company to increase its profits. Companies that experience an increase in profits can strengthen the relationship between company size and the level of profit earned where companies that experience an increase in profits can have a larger number of assets so that they have more opportunities to generate profits in the future. The profit growth experienced by a company does not always increase every year, sometimes it will decrease in the following year. The population in this study has all the food sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period, as many as 26 companies and the sample with a total of 65 units of analysis. The research method applies multiple linear regression analysis techniques. The result of this research is that liquidity and activity variables partially have no effect on profit growth in food sub-sector companies listed on the Indonesia Stock Exchange. Leverage and profitability variables partially affect profit growth in food sub-sector companies listed on the Indonesia Stock Exchange. The variables of liquidity, leverage, profitability and activity together affect profit growth in food sub-sector companies listed on the Indonesia Stock Exchange.
Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Keputusan Investasi Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Moderating Adam Bangkit Arsyada; Sukirman Sukirman; Indah Fajarini Sri Wahyuningrum
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.v6i2.785

Abstract

The purpose of this study is to determine the influence of company size, profitability, and investment decisions on the value of the company by presenting the capital structure as a moderation variable. This study used the population of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Sampling techniques using Purposive Sampling techniques using the criteria of food and beverage sub-sector manufacturing companies listed consecutively on the Indonesia Stock Exchange from the period from 2017-2019 so that as many as 24 samples of companies with the number of analysis units as many as 72. The method used in this study is regression moderation analysis with interaction tests. Secondary data in the form of financial statements used in this study. The IBM SPSS Statistics 21 application is used as an analysis tool. Results from research show that the size of the company, and profitability have a significant effect on the value of the company. Investment decisions have no significant effect on the value of the company. The capital structure is also unable to moderate significantly the influence of the size of the company on the value of the company. But the capital structure can significantly moderate profitability and investment decisions to the value of the company. Suggestions for researchers can further increase or replace the sample of companies in other sectors. In addition, it can also add other variables that can affect the value of the company, so it is expected that research into the value of the company continues to grow.
Pengaruh Literasi Keuangan, Financial Technology, Persepsi Risiko, dan Locus of Control Terhadap Keputusan Investasi Pengusaha Muda Nur Fadila; Goso Goso; Rahmad Solling Hamid; Imran Ukkas
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.v6i2.789

Abstract

Financial literacy refers to the skills and measures of objective knowledge and individual expertise related to the management and decisions of personal finance. The complexity of financial instruments and the development of information technology are increasing. Many studies find that individuals, in general, have limitations and a lack of information on basic financial principles. The study aims to test and analyze the influence of financial literacy, financial technology, risk perception, and locus of control on young entrepreneurs' investment decisions. The analysis unit in this study is a young entrepreneur in northern Luwu County. Primary data was obtained through the dissemination of questionnaires involving 250 respondents. The data analysis technique used is multiple regression linear analysis. This study shows that financial literacy and locus of control have a significant influence on investment decisions. As for the variables of financial technology and risk perception, they did not significantly affect the investment decisions of young entrepreneurs.
Pengaruh Literasi Keuangan, Financial Technology dan Inklusi Keuangan terhadap Kinerja Keuangan Pengusaha Muda. Rahma Eka Putri; Goso Goso; Rahmad Solling Hamid; Imran Ukkas
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.v6i2.790

Abstract

The development of entrepreneurship today needs to be improved through knowledge and experience, particularly in Indonesia as a developing country. This growth has also spawned several innovations such as literacy, financial technology, and financial inclusion to facilitate public access through financial services. This study aims to obtain data on the effect of financial literacy on financial performance, the impact of financial technology on financial performance, and the effect of financial inclusion on financial performance. The data used in this study are primary data obtained from questionnaires distributed to 179 MSMEs in North Luwu Regency. The hypothesis used is multiple regression with the help of SPSS. This study indicates that two variables have a significant effect, namely financial literacy on financial performance and financial technology on financial performance. And there is one variable that has no significant impact, namely financial inclusion on financial performance.
Analisis Faktor-Faktor yang Mempengaruhi Profabilitas(ROI) Pada Perusahaan Barang Konsumsi Siti Aisyah Nasution; Peronita Lestari; Whitny Tanisha; Erika Stevani Br Sembiring
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.v6i2.791

Abstract

The purpose of this research is to determine the effect of sales, operating cost, cash turnover, and inventory turnover on the return on investment (ROI) of consumer goods companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This research uses a quantitative descriptive presentation with a total sample of 29 consumer goods companies. The sample selection using data collection techniques used in this research is literature study and official sources of data, in this case published by the Indonesia Stock Exchange on its website www.idx.co.id . Hypothesis testing of the data is tested using the classical assumption test. The value of Adjusted Rsquare is 0.203, which means 20.3% and the other independent variables are 79.7%. The results of the discussion separately state that Sales, Operating Costs, and Cash Turnover have an effect but Inventory Turnover has no effect on Return On Investment. Sales, Operational Costs, Cash Turnover and Inventory Turnover as a whole have an influence on Return On Investment.
Penerapan SPAN Pada Pencairan Dana di Kantor Pelayanan Perbendaharaan Negara (KPPN) Pematangsiantar Vitryani Tarigan; Eva Sriwiyanti; Bagudek Tumanggor
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.v6i2.792

Abstract

This study aims to find out how the application of the State Treasury and Budget System (SPAN) to the disbursement of funds at the Pematangsiantar State Treasury Service Office (KPPN). Data collection in this study was carried out using primary data sources, namely from interviews, documents and observations. The selection of sources is carried out according to certain criteria in each section. The results of this study indicate that the mechanism for disbursement of funds has been carried out in accordance with the Regulation of the Minister of Finance of the Republic of Indonesia Number 190/PMK.05/2012 concerning Payment Procedures in the Framework of Implementing the State Revenue and Expenditure Budget, and the application of SPAN on disbursement of funds at KPPN Pematangsiantar has been running smoothly. fluent. However, there are some drawbacks caused by system constraints in its application. Constraints faced such as switching SPAN users to the head office, the majority of baby boomers employees, network disturbances and the lack of innovation to create backup databases
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Likuiditas, dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Buono Aji Santoso; Irawati Junaeni
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.v6i2.795

Abstract

The firm value can be measured through several financial ratios. The success of the company’s performance can be seen from the firm value, the better the value of the company, the more interested investors will be to invest their shares in the company. The purpose of this study is to elaborate and analyze the effect of probability, leverage, firm size, liquidity and firm growth on firm value. The sampling technique used by the author is purposive sampling technique with sample of LQ45 companies listed on the Indonesia Stock Exchange for the period 2018-2020. In this study, the approach used is a quantitative approach with data analysis techniques using multiple linear regression analysis with the help of statistical software EViews 10. From the results of research conducted partially, only one variable, namely Profitability (ROE), has a positive effect on firm value. Simultaneously, the value of the company (PBV) is influenced by profitability (ROE), leverage (DER), firm size (SIZE), liquidity (Current Ratio), and company growth (GROWTH) of 98%.

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