Owner : Riset dan Jurnal Akuntansi
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.
Articles
1,442 Documents
<![CDATA[Pemilihan Karier Akuntan Publik: Determinasi Faktor Internal Dan Eksternal Saat New Normal Pada Lulusan S1 Akuntansi Di Indonesia ]]>
<![CDATA[Juan Carlos Pangestu]]>;
<![CDATA[Phebyana Margaretha]]>;
<![CDATA[Tristian Valentino]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i2.809
<![CDATA[Indonesia Business Sector is still experiencing a shortage in terms of the number of public accountants. The need for this number of public accounting professions is an opportunity for S1 graduates to pursue career become a public accountant The need for this number of public accounting professions is certainly an opportunity for undergraduate accounting graduates to work as professional public accountants. However, to become a profession, you must pass the basic level exam, professional level exam and audit experience assessment The research aims to determine the influencing factors S1 graduates in Indonesia to be a public accountant. This research method is quantitative by using multiple regression analysis.. The results showed that the variables of Public Accountant Perception, Knowledge of Accounting Science, Market Considerations showed a significant impact on Career Interest of undergraduate accounting graduates to pursue carrer become a public accountant while Financial Rewards (Financial Rewards) have no significant effect . Suggestions for this research is to add respondents who fill out research questionnaires or undergraduate accounting graduates to be used as research samples. The distribution of questionnaires was also carried out not only in Java, but also on the island of Sumatra and also the island of Kalimantan which will become the capital of the archipelago in the future, so this research can analyze whether interest in a career as a professional Public Accountant is also owned by prospective accounting graduates outside Java.]]>
<![CDATA[Pengaruh Manajemen Laba dan Tata Kelola Perusahaan Terhadap Audit Delay ]]>
<![CDATA[Ika Kristianti]]>;
<![CDATA[Anis Setianingsih]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i2.810
<![CDATA[This study aims to analyze and provide empirical evidence whether the mechanism of corporate governance practices and earnings management has an effect on audit delay. The calculation used in earnings management is discretionary accruals, while the indicators in the governance mechanism are institutional ownership, independent commissioners and audit committees. This study uses the object of research in companies engaged in the tourism, hotel and restaurant sectors listed on the Indonesia Stock Exchange in 2017-2020. Research related to the effect of earnings management and corporate governance on audit delays in tourism, hotel and restaurant sector companies is difficult to find so this research was chosen to be carried out, given the importance of timely information (timeliness) and the transition in the tourism sector due to the COVID-19 pandemic. This research is a qualitative research using purposive sampling technique for sample selection. The data that can be processed are 94 samples. Hypothesis testing using multiple linear regression. The results of the study found that earnings management with discretionary accrual methods and institutional ownership had no effect on audit delay. Meanwhile, the independent board of commissioners and the audit committee have a positive effect on audit delay. The conclusion in this study is that the percentage of institutional ownership does not cause delays in submitting the independent auditor's report. Meanwhile, the higher the total number of independent commissioners and audit committee members, it can slow down the audit, causing audit delay.]]>
<![CDATA[Pentingkah Perilaku Wanita? Studi Kebijakan Dividen ]]>
<![CDATA[Vivian Vivian]]>;
<![CDATA[Candy Candy]]>;
<![CDATA[Robin Robin]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i2.812
<![CDATA[Board diversity in the corporate governance function have multiple perspectives and active oversight in evaluating management decisions and through their influence on dividend policy. Therefore, this study examines the effect of female boards on the dividend payout ratio and dividend yield in a sample of companies in the IDX HIDIV20 and IDX BUMN20 for the period 2017-2020. The results showed that the percentage of female directors, female independent directors, female executive directors, and the numerical number of female directors had a significant positive effect on the dividend payout ratio. Women's associations and dividend policy have a stronger relationship when women on the board of directors have a high percentage. A certain number of women's councils were judged to be better and more effective in decision-making. While the female CEO as a leader because of risk-averse behavior, low self-confidence, weak decisions, and lack of control on the board, affect the value of the company including influencing dividend payments inversely. The results of this study provide strong evidence plus difference test and robustness test confirming that female boards facilitate corporate governance and promote dividend payouts further.]]>
<![CDATA[Pengaruh Variabel Internal UMKM terhadap Kualitas Laporan Keuangan ]]>
<![CDATA[Nining Nur Safitri]]>;
<![CDATA[Sri Dwi Estiningrum]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i2.813
<![CDATA[The purpose of this study was to determine the effect of the internal characteristics of SMEs on the quality of financial reporting. This research is a type of quantitative research. This research was conducted in sembung skin crackers, Tulungagung. The participants of this study were all SMEs in the leather cracker industry. To obtain 31 respondents, purposive sampling was conducted. Questionnaires were used to collect data, which were then routed to analysis. The results of this study indicate that the competence of human resources, accounting expertise, and use of technology all have a significant influence on the quality of information. The varying quality of financial reports has no effect on the quality of information. The implications of this research are expected to be a balancing material for SMEs to be able to improve financial reports.]]>
<![CDATA[Analisis Faktor Penyebab Audit Delay: (Studi Kasus Pada Perusahaan Jasa Keuangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2020) ]]>
<![CDATA[Riswatul Hasanah]]>;
<![CDATA[Sri Dwi Estiningrum]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i2.816
<![CDATA[The study aimed to determine the effect of profitabilit and solvency on audit delay in financial services companies listed on the Indonesia Stock Exchange for the period 2019-2020. The study used a quantitative approach. The data collection tecnique was documentation, namely by collecting and recording the financial report of financial service companies listed on the Indonesia stock exchange for the period 2019-2020. The analysis technique used was multiple linier regressions. ANOVA the result showed that profitability and solvency owned simultaneous effect on audit delay.]]>
<![CDATA[Pengaruh Kualitas Pelayanan Dan Citra Merek Terhadap Kepuasan Pelanggan J&T Express Pada Masa Pandemi COVID-19 ]]>
<![CDATA[Puji Isyanto]]>;
<![CDATA[Kartika Wijayanti]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i2.818
<![CDATA[This study aims to determine, explain, and analyze service quality and brand image on customer satisfaction, the correlation of service quality and brand image on customer satisfaction, the effect of service quality and brand image partially on customer satisfaction, the effect of service quality and brand image simultaneously on customer satisfaction. customer satisfaction. This type of research is quantitative with descriptive and verification research methods.. The sampling technique uses a non-probability sampling technique, namely purposive sampling. Data collection techniques using questionnaires and to analyze data using scale range and path analysis. The results showed that the service quality of J&T Express COVID-19 was quite good because it was in the criteria range of the scale quite agree, the J&T Express brand image perceived was considered good because it was in the criteria range. agree scale, J&T Express customer satisfaction felt is considered good because it is in the agreed scale criteria range, there is a correlation between service quality and brand image with a very strong and unidirectional correlation level because the results positive correlation coefficient, there is a partial influence between service quality and brand image on customer satisfaction, there is a simultaneous influence between service quality and brand image on customer satisfaction..]]>
<![CDATA[Analisis Akuntabilitas, Transparansi, dan Partisipasi Masyarakat dalam Pengelolaan Keuangan Dana Desa ]]>
<![CDATA[Rina Sulistyowati]]>;
<![CDATA[Rita Nataliawati]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i4.819
<![CDATA[The study aims to analyze accountability, transparency and community participation in the financial management on the Mojoranu Village Fund. The data analysis technique uses descriptive qualitative techniques by reducing data, displaying data and drawing conclusions (verification). The results showed that the accountability of financial management of Mojoranu village funds was appropriate. Transparency in the management of Mojoranu's village funds has not been fully transparent, while community participation in development planning such as meetings has been good. Community participation in the implementation of development is good. Community participation in supervision is still lacking. While participation in the evaluation phase was quite good.]]>
<![CDATA[Analisis Sosialisasi Dan Pemahaman Perpajakan Terhadap Efektivitas Insentif Pajak Pada Masa Pandemi Covid-19 ]]>
<![CDATA[Setyo Mahanani]]>;
<![CDATA[Sri Retnoningsih]]>;
<![CDATA[Muhammad Naufal Syarif]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i2.820
<![CDATA[This study analyzes how the tax incentive policies that have been given to MSME actors. This research was conducted in one of the capital areas of Semarang regency, namely Ungaran. The problem in this observation is to examine how a policy in the form of tax incentives provided by the government during the COVID-19 pandemic can be accepted or enjoyed by taxpayers, especially MSME actors. This observation aims to determine how the socialization of taxation and understanding of taxation on the issuance of Government Regulation no. 44 of 2020 has an influence on the effectiveness of providing tax incentives to taxpayers. This research is a quantitative descriptive study with the data analysis tool used is SPSS version 22. This study uses primary data. Information collection techniques or data collection in this study used questions or questionnaires. The results showed that tax socialization can have a positive effect on the effectiveness of tax incentives and understanding of taxation can also have a positive effect on the effectiveness of tax incentives. With good taxation socialization and a good understanding of taxation, the effectiveness of providing tax incentives for taxpayers whose taxes are provided by the government during the COVID-19 pandemic will increase.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERTANGGUNGJAWABAN PENATAAN DANA DESA DI DESA KECAMATAN NAMORAMBE ]]>
<![CDATA[Sahala Purba]]>;
<![CDATA[Duma Megaria Elisabeth]]>;
<![CDATA[Sumardi Adiman]]>;
<![CDATA[Yosephine Natalitha Sembiring]]>;
<![CDATA[Nadiya Meilani Tarigan]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i2.821
<![CDATA[Riset ini mangulas tentang kapasitas pemeritahan Desa, Sistem Pengendalian Internal serta Keterbukaan Informasi Keuangan terhadap akuntanbilitas penataan dana desa, riset ini sangat berguna buat diteliti dalam memandang pertanggungjawaban penataan Dana Desa di desa yang ada di Kecamatan Namorambe. Riset ini ialah riset explanatory dengan desain riset 36 desa dengan sample Ppemerintahan desa. Informasi yang digunakan bertabiat primer serta dianalisis memakai uji statistik SPSS tipe 23. Tipe riset ini merupakan kuantitatif. Hasil Riset ini menampilkan jika Kapasilitas Pemerintah Desa mempengaruhi positif serta signifikan terhadap Pertanggungjawaban Penataan Dana Desa, Sebaliknya Sistem Pengendalian Internal serta Keterbukaan Informasi Keuangan mempengaruhi negatif serta signifikan terhadap Pertanggungjawaban Penataan Dana Desa. Sebaliknya secara simultan Kapasilitas Pemerintah Desa, Sistem Pengendalian Internal, serta Keterbukaan Informasi Keuangan mempengaruhi serta signifikan terhadap Pertanggungjawaban Penataan Dana Desa.]]>
<![CDATA[Kinerja Keuangan Bank Syariah: Perbandingan Studi dari Indonesia, Malaysia, Arab Saudi dan United Emirates Arab ]]>
<![CDATA[Ahmad Ulil Albab Al Umar]]>;
<![CDATA[Slamet Haryono]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i2.822
<![CDATA[Perkembangan perbankan syariah semakin pesat berkembang. Indikator pertumbuhan perbankan syariah dapat dilihat dari kinerja keuangan masing-masing bank. Kinerja perbankan syariah memiliki karakteristik serta keunggulan masing-masing dari beberapa aspek. Penelitian ini bertujuan untuk mengetahui perbedaan kinerja keuangan dari beberapa negara yakni Indonesia, Malaysia, Saudi Arabia dan United Emirates Arab. Populasi penelitian ini adalah perbankan syariah di negara Indonesia, Malaysia, Saudi Arabia dan United Emirates Arab. Sampel penelitian ini yakni Bank Muamalat Indonesia (BMI), Maybank Islamic Berhad, Al-Rajhi Bank, Abu Dhabi Islamic Bank. Metode pengukuran kinerja dalam penelitian ini menggunakan metode CAMEL. Penelitian ini menggunakan pendekatan kuantitatif menggunakan analisis statistik deskriptif dan uji One sample t test menggunakan alat uji SPSS. Berdasarkan uji one sample t test menunjukkan bahwa terdapat perbedaan yang signifikan dari rasio CAR, ROA, NPF dan FDR diantara bank syariah di Indonesia, Malaysia, Saudi Arabia dan United Emirates Arab. Implikasi penelitian ini diharapkan dapat sebagai intropeksi serta dapat meningkatkan kinerja masing-masing bank syariah.]]>
