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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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GRI 306 (2016): Praktik Pengungkapan Pengelolaan Limbah Pada Industri Tambang Sektor Logam dan Mineral Arthik Davianti; Octasari Anggi 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.v6i2.796

Abstract

This research aim of learning about the disclosures made in the sustainability report based on GRI standards on the company’s CSR activities that focus on waste management. Case  occur as a result of inappropriate waste management, especially in the mining industry  which has a negative impact on society and the environment. This makes waste management practices as the company's focus related to CSR activities disclosed through sustainability reports according to GRI standards interesting to study. This research applies a qualitative approach using content analysis techniques that focus on the subject and context classified through keywords known as disclosure groups. This study focuses on the metal and mineral sector mining industry listed on the Indonesian stock exchange, especially companies that publish sustainability reports according to GRI standards for the 2018-2020 period. The results of this research are in line with the stakeholder’s theory with show indicate that based on the disclosure group, most of the observed companies have implemented waste management and have made CSR disclosures according to the GRI 306:2016 standards,as a form of corporate responsibility. In conclusion, companies that published sustainability reports based on the GRI standards presented the reports  that were complete, informative, and comprable. Accordingly, companies can increase the disclosure of CSR activities especially in term of waste management, to meet the needs of stakeholders.
Kesempatan Investasi memoderasi profitabilitas dan likuiditas terhadap kebijakan dividen Wulan Kusumadyaningrum
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.v6i2.797

Abstract

Dividend policy is an increase in investor confidence in the company because investors perceive that the company is running better so that it can reduce investors' sense of uncertainty in investing their capital in the company. This study aims to analyze the effect of profitability, liquidity on dividend policy with investment opportunities as moderating variables. The population in this study were all manufacturing companies on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample selection used purposive sampling technique. Based on this technique, obtained 19 samples of companies with 57 units of analysis. The data in this study can be collected using documentation techniques. The data analysis tool in this study used descriptive statistics and multiple regression, namely the absolute value test on the SPSS 26 application. The results showed that profitability had no significant effect on dividend policy. On the other hand, where liquidity has a significant positive effect on dividend policy. Then the investment opportunity variable significantly moderates the effect of profitability and liquidity on dividend policy. In this study, the researcher provides suggestions for further researchers to add other variables, because in this study the independent variables still have a low influence on dividend policy. In addition, further researchers can also adjust other research objects according to their conditions.  
Pengaruh Struktur Kepemilikan Terhadap Transaksi Pihak Berelasi Supatmi Supatmi; Krisvalenta Wukirasih
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.v6i2.798

Abstract

Related party transaction in some circumstances can create opportunities be detrimental to the minority (non-controlling) stakeholders and provide benefit to the majority (controlling) shareholders. Therefore, this study aims to find empirical evidence of the effect of ownership structure on related party transactions. Ownership structures are measured by family ownership, foreign ownership, blockholder ownership, and management ownership. Meanwhile, related party transactions are measured by related party transactions in asset and related party transactions in liability. The research samples are 128 companies in the manufacturing industry which are listed on the Indonesia Stock Exchange (IDX) period 2018 – 2020. This research uses quantitative methods with analysis technique uses panel data regression with the Eviews program. The study result that the higher the blockholder ownership, the more companies carried out related party transactions, both assets and liabilities. On the other side, the higher the management's ownership, the less the company conducts related party transactions, both assets and liabilities. Meanwhile, family ownership has a positive effect on related party transactions in assets and foreign ownership has a positive effect on related party transactions in liabilities. The research findings are in line with agency theory that concentrated ownership tends to encourage companies to conduct related party transactions.
Implementasi Pengendalian Internal dalam Meminimalisir Kasus Fraud Pada Pengiriman Muatan Kapal Tanker (Studi Kasus Pada PT XYZ) Safuan Safuan; Tondi Alkadri
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.v6i2.800

Abstract

Tujuan dari jurnal ini adalah untuk mengetahui jenis-jenis penipuan yang dilakukan oleh kapal dan pelabuhan yang “tidak bermoral” dan bagaimana PT XYZ mencegah penipuan tersebut saat mengirim kargo tanker. Metode penelitian yang digunakan penulis adalah metode kualitatif dengan pendekatan studi kasus. Data yang didapat melalui observasi dan wawancara yang mendalam terhadap pihak-pihak yang terkait langsung dengan operasional di lapangan maupun manajamen. Data tersebut kemudian di analisis dan di konfirmasi kembali kepada pihak terkait agar didapat daya yang valid dan dapat dipertanggungjawabkan. Hasil penelitian menemukan bahwa tindakan kecurangan yang sering dilakukan oleh awak kapal atau “oknum” (Vessel Fraud) adalah sebagai berikut; a). memanipulasi dokumen pengisian bahan bakar; b). mengurangi jumlah kargo yang diterima. Sementara itu, tindakan curang yang sering dilakukan oleh para pelabuhan “oknum” pelabuhan adalah sebagai berikut; a). bekerja sama dengan "oknum" kapal mengenai kegiatan bunkering; b). bekerja sama dengan "oknum" kapal mengenai pengurangan jumlah kargo. Untuk meminimalisir kecurangan yang ada, PT. XYZ menerapkan program sistem manajemen keamanan yang terdiri dari CCTV, Vessel Tracking, Sealing Access dan Online Reporting. Dengan adanya program ini terjadi penurunan jumlah tindakan fraud sebesar 90% jika dibandingkan dengan sebelum adanya program tersebut. Dengan menerapkan pengendalian internal melalui sistem manajemen keamanan yang efektif dan efisien serta ekonomis, perusahaan dapat lebih bersih dari penipuan dan lebih efisien. Keywords: Kecurangan; Logistik; Security Management System; Shipping
Kausalitas Pembangunan Keuangan dan Pembangunan Sumber Daya Manusia di ASEAN-4 Yohana Wahyu Prasetyowatie; Cynthia Yohanna Kartikasari; Muhammad Wisnu Girindratama
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.v6i2.803

Abstract

The study analyzed the effect of Financial Development on Human Development from 2009 to 2020 in ASEAN-4 countries. Financial development is projected with domestic credit for the private sector, broad money ratio, economic growth, openness, inflation, and the proportion of government expenditure to GDP, while human development is projected with HDI. The tests used a data panel, and the results showed that domestic credit for the private sector had a significant effect on the increase in HDI values.
Analisis Manajemen Resiko Dalam Penerapan Good Corporate Governance : Studi pada Perusahaan Perbankan di Indonesia Maya Sari; Seprida Hanum; Rahmayati Rahmayati
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.v6i2.804

Abstract

This study aims to analyze risk management in the implementation of good corporate governance in banking companies in Indonesia. This research was conducted on the Indonesia Stock Exchange (IDX), especially for banking sector companies which are available on the official website www.idx.co.id. This study uses a quantitative descriptive research approach. In this study, the authors collect research data and information using the documentation process by collecting instruments related to risk management and good governance. In this study, the data analysis technique used is descriptive analysis which is defined as a method of data analysis by describing, describing, and describing the subject or object under study based on the facts that are seen or what they are. The results show that the application of the concepts and principles of Good Corporate Governance in risk management involves banking internal organs. All internal banking elements such as shareholders, GMS forums, commissioners, directors, management of the audit committee, internal and external auditors as well as employees must be able to form a circle and work situation that supports each other and plays an active role in implementing the principles of Good Corporate Governance, especially in dealing with and manage various types of risks that specifically have their own uniqueness that only exists in banking.
Foreign Direct Investment dan Risiko Politik di ASEAN Olivia Tanaya; Rr. Savina Kanti Wilujeng; Irzameingindra Putri Radjamin
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.v6i2.805

Abstract

Political risk is a risk that occurs due to political disturbances in a country that can affect its economy. This risk is one of the risks that investors consider when investing in a country. High political risks can create obstacles that potentially disrupt investors' business operations. This study aims to see the impact of political risk on Foreign Direct Investment (FDI) in the ASEAN region in 1996-2019 using panel data analysis with the best model, namely the fixed effect model (FEM). Sources of data in this study came from the World Governance Indicator (WGI) and World Development Indicator (WDI). The results of this study indicate that political risk as reflected in political stability and regulatory quality has a significant influence on FDI inflows in the ASEAN region. Political instability could make investors reluctant to invest in the country due to the concern about disturbances that will occur in the future. The role of governments in ASEAN countries is needed to maintain political stability and attract more foreign investors to invest in the ASEAN region. In addition, a country needs to have good regulatory quality so that investors do not experience obstacles in the early stages of investment. Complicated licensing and many regulations can be one of the obstacles in investing.
Analisis Pengaruh Likuiditas, Solvabilitas dan Aktivitas terhadap Profitabilitas pada Perusahaan Manufaktur Makanan yang Terdapat di Bei Periode 2017-2020 Herlina Novita; Rokky Lumban Gaol; Ramahmo Matanari; Monalisa Siahaan; Delkawati Sarumaha
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.v6i2.806

Abstract

This research was conducted on food and beverage company that listed in Bursa Efek Indonesia,i This research aims to examine and analyze the effect of Current Rasio, Debt to Asset, Debt to Equity, Total Aset Turn  Over on return of Asset. The Approach that taken in this research is quantitative and descriptive approach, population in this research are 30 companies with using purposive sampling technique and the sample amounted to 24 companies, so the total number of observations was 96 observations. However, due to the data being too extreme, somedata had to be removed in this observation by recovering 18 data’s so the total of observations used in every test are 78 data. The analytical Method that use in this research is multiple value regression method. From the result of this research simultaneously Current Rasio (CR), Debt to Asst (DAR), Debt to Equity (DER) and total Asset Turn Over (TATO) have a positive effect on Return on Assets (ROA) listed on the BEI period 2017-2020, with the result of F-hitung > F-table (2,697>2,50) with a significance value of 0,037 < 0,05. And from the partial test result that CR, DAR, DER, TATO have a no significant negative effect on ROA.
Analisis Faktor-faktor yang mempengaruhi penurunan disiplin kerja pegawai pada kelompok hukum organisasi dan Kepegawaian pada Badan Penyuluhan dan Pengembangan Sumber Daya Manusia Pertanian (BPPSDMP) Kementerian Pertanian RI di Jakarta Ardiansyah Saputra; 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.v6i2.807

Abstract

Work discipline is an important thing to pay attention to. Work discipline will be easily seen in employees who have a high sense of responsibility. This research is a qualitative research that aims to describe the work discipline of employees at the Agricultural Extension and Human Resources Development Agency (BPPSDMP) of the Indonesian Ministry of Agriculture in Jakarta. Data collection in this research was carried out by interview, observation and documentation methods. Interviews were conducted in a semi-structured manner with six participants, including one coordinator of the legal group organizational and the staffing group, two sub-coordinators, two staff from each legal group organizational and the staffing group also one sub-coordinator of State Property that receiving services from the legal group organizational and the staffing group. To prove the validity of the data in the research, the researcher used the data triangulation method. Furthermore, the data is analyzed by performing data reduction, data presentation and drawing conclusions. The results of the research found two main factors that influence the decrease in employee discipline. definite rules that can be used as guidance and supervision of leaders in the workplace. Remote work during the covid-19 pandemic has also changed work styles from before, as the cause of the decrease in employee work discipline in the legal group organizational and the staffing group at the agricultural extension and human resource development agency (BPPSDMP) of the Indonesian Ministry of Agriculture in Jakarta.
Pengaruh Budaya organisasi dan motivasi kerja terhadap disiplin kerja pegawai Kementerian Hukum dan HAM pada Lembaga Pemasyarakatan Perempuan Kelas II A Jakarta Dwiarko Nugrohoseno; Aldi Martua Hasibuan
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.v6i2.808

Abstract

This study aims to determine the effect of organizational culture and work motivation on the work discipline of Ministry Of Low And Human Rights employees at the Class II A Jakarta Women's Correctional Institution. This research is quantitative research. The sample used in this study amounted to 50 people. The sampling technique that will be used in this study is probability sampling using simple random sampling. Hypothesis testing carried out in this study is the Coefficient of Determination Test (R2), t-test and F-test using a significance level of 5% (0.05). The results of the test obtained (1) there is a positive and significant influence between organizational culture on employee work discipline, (2) there is a positive and significant influence between work motivation on employee work discipline, (3) and simultaneously there is a positive and significant influence between organizational culture and work motivation on employee work discipline

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