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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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Pengaruh Manajemen Modal Kerja, Likuiditas Dan Leverage Terhadap Profitabilitas Pada Perusahaan Consumer Goods Di Bursa Efek Indonesia Periode 2017-2020 Witya Shalini; Restia Christianty; Elna M Pattinaja
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.v6i2.823

Abstract

Penelitian ini menggunakan sektor industri barang konsumsi sebagai objek penelitian karena industri ini memiliki kemungkinan terbesar untuk berkembang. Oleh karena itu, setiap perusahaan harus berusaha untuk meningkatkan kinerja perusahaannya sehingga dapat menarik minat investor untuk menanamkan modalnya dengan membeli saham perusahaan tersebut. Teori yang digunakan dalam penelitian tersebut adalah teori pengertian serta penjabaran yang berhubungan manajemen modal kerja, likuiditas, leverage, dan profitabilitas. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif, sifat penelitian adalah bersifat deduktif dan sampel dipilih dengan teknik purposive sampling. Populasi penelitian ini adalah perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia periode 2017-2020 sebanyak 37 dan sampel penelitian sebanyak 80 perusahaan selama 4 tahun, yang dianalisis dengan model analisis regresi linier berganda. Hasil penelitian secara simultan manajemen modal kerja, likuiditas dan leverage berpengaruh terhadap profitabilitas pada perusahaan Consumer Goods di Bursa Efek Indonesia periode 2017-2020 sebesar 39,6 % sisanya dipengaruhi oleh variabel lain. Secara parsial manajemen modal kerja dan likuiditas berpengaruh terhadap profitabilitas pada perusahaan Consumer Goods di Bursa Efek Indonesia periode 2017-2020. Secara parsial leverage tidak berpengaruh terhadap profitabilitas pada perusahaan Consumer Goods di Bursa Efek Indonesia periode 2017-2020.
Analisis Pengaruh Organizational Trust dan Entrepreneurial Leadership terhadap Employee Engagement di Kementerian untuk Pertahanan Negara Ivan Yulivan
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.v6i2.825

Abstract

This study aims to analyze the effect of organizational trust and entrepreneurial leadership on employee engagement in the ministry for national defense. This study uses a mix-method by combining quantitative and qualitative approaches. Data collection was carried out by distributing questionnaires to 335 permanent employees in the ministry of defense of the Republic of Indonesia. Quantitative data analysis was carried out using a path analysis trimming model. The results of this study indicate that entrepreneurial leadership has a direct and positive effect on employee engagement from the path coefficient ry1 of 0.445. In addition, organizational trust has a direct positive effect on employee engagement from the path coefficient ry2 of 0.460. Organizational trust contributes more to the realization of engaged employees of the ministry of defense through maintaining consistency, integrity, and loyalty as well as increasing competence and openness. Entrepreneurial leadership is a choice of leadership model that is able to direct and grow employee trust. Employees who trust will contribute optimally to the achievement of organizational goals, because with high trust employees will become very involved with high morale and proud to work for the organization. Thus, organizations need leadership to develop a conducive work environment and build motivation for members to produce the expected feedback from various aspects.
Meningkatkan Kepatuhan Wajib Pajak UMKM Pada Era New Normal Melalui Pemberian Insentif Pajak, Peningkatan Kondisi Keuangan Dan Kesadaran Pajak Budi Riyanti; Erna Sudarmawanti
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.v6i2.826

Abstract

The Covid-19 pandemic has put tremendous pressure on people, resulting in a decrease in people's purchasing power and a decrease in their ability to fulfill their tax obligations, including the MSME sector. In the context of PEN, the government provides various policies for MSMEs, namely by providing DTP tax incentives, it is hoped that by providing tax incentives, MSMEs can still survive during the pandemic so that in the new normal era, MSME financial conditions will become more stable and can fulfill their tax obligations. However, without being based on high tax awareness, even though financial conditions are stable, MSME taxpayer compliance will be difficult to realize. The purpose of this study is to examine how the effect of providing tax incentives, financial conditions and tax awareness on MSME taxpayer compliance in the new normal era. This study uses a population of MSMEs in Salatiga City with a sample of 100 MSMEs that have taken advantage of tax incentives. Purposive sampling method was used to determine respondents. The data used is primary data with quantitative analysis techniques. Hypothesis testing using multiple regression analysis. The data is processed with the help of the statistical package for social science (SPSS) for windows. The results of the study show that tax incentives and tax awareness have a positive effect on MSME taxpayer compliance, while financial conditions have no effect on MSME taxpayer compliance in the new normal era. Although tax incentives have not been able to improve the financial condition of MSMEs in the new normal era, but tax incentives are considered quite effective in supporting the PEN program launched by the government of their tax obligation.
Pengaruh Ukuran Perusahaan, Leverage dan Profitabilitas terhadap Manajemen Laba dengan Kompensasi Bonus sebagai Variabel Moderating Nurul Azizah Adyastuti; Muhammad Khafid
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.v6i2.830

Abstract

This study aims to find empirical evidence regarding the effect of firm size, leverage and profitability on earnings management with bonus compensation as a moderating variable. A total of 194 manufacturing companies listed on the Indonesia Stock Exchange during the period 2018 to 2019 were used as the study population. Purposive sampling was used as a sampling method which obtained 87 companies with 126 units of analysis. Data collection in the study was carried out using the documentation method. This study uses the method of moderated regression analysis (MRA) which is processed through IBM SPSS Statistics 21 software. This study proves empirically that there is a negative effect between firm size on earnings management, and there is a positive effect between profitability on earnings management and there is no influence between leverage to earnings management. Furthermore, bonus compensation can be used to moderate the effect of profitability on earnings management, but cannot moderate the effect of firm size and leverage on earnings management. The conclusion of this study is earnings management practices will increase when the company has a high level of profitability. High profitability from management tends to maximize profits by maximizing bonuses received by managers, increasing company performance so that it looks good and gains the trust of investors.
Penerimaan Pajak Rumah Kos di Kota Pekanbaru saat Pandemi Covid-19 Sonia Sischa Eka 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.v6i2.831

Abstract

Boarding houses are one of the fastest growing forms of business in the city of Pekanbaru, where boarding houses are one of the fastest growing businesses and have an impact on local tax revenues. The boarding house tax contributes to regional income in order to increase the Pekanbaru city's regional budget with a tax rate of 2.5%. This study aims to see the impact of taxation on boarding houses during the COVID-19 pandemic. This study uses a descriptive qualitative approach. data were obtained from 15 informants with the criteria of having a boarding house with more than 10 rooms. This research was conducted by observing and interviewing the owners of the boarding house in order to find out the understanding of the obligations of business owners to their business taxes. The results of the study show that boarding house owners in 2020-2021 cannot pay their tax obligations as usual due to the pandemic, boarding houses have a very strong impact, tenants who are usually workers and students do not use boarding houses during the pandemic. In addition, regional tax revenues have also decreased in almost all tax objects, seen from boarding house taxation, income has decreased significantly so that regional budgets are also affected due to the COVID-19 pandemic.
Efektivitas Program Pemulihan Ekonomi Nasional bagi Pertumbuhan Ekonomi Indonesia Ulfa Puspa Wanti Widodo; Mutiara Rachma Ardhiani
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.v6i2.833

Abstract

This study aims to determine the effectiveness of the fiscal and monetary policies implemented by the Indonesian government for economic recovery during the pandemic on economic growth. This study uses a quantitative approach and hypothesis testing is carried out using the Autoregressive Integrated Moving Average (ARIMA) method. The sample used is the rate of economic growth in Indonesia from 2010 to 2020. The test results show that the PEN program has a positive impact on consumption levels, FDI, DDI, interest rates, and tax revenues but has not been able to provide a positive stimulus for government spending and GDP. It can be concluded that the implementation of the PEN program has been effective for macroeconomic components in Indonesia but not yet effective enough for increasing GDP as a whole. Keywords: Fiscal Policy, Monetary Policy, Economic Growth, Gross Domestic Product (GDP)
Analisis perilaku Sticky Cost biaya produksi pada perusahaan BUMN sektor manufaktur periode 2014-2020 Dinda Puri Safitri; Ika Kristianti
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.v6i2.835

Abstract

The purpose of this study is to find out if there are indications of sticky cost behavior that exists in production costs. Sticky cost can be indicated by the response of production costs to changes in net sales. This research is empirical research using multiple linear regression analysis. This research sample is a state-owned company, especially the manufacturing sector, which existed in the current period from 2014 to 2020. Samples are taken by purposive sampling method. The total number of samples of state-owned enterprises in the manufacturing sector used is as many as 49 samples. This research is expected to provide benefits that are used as a reference in the development of literature with regard to cost behavior or sticky costs. In addition, another hope of this sticky cost-related research can help provide benefits that can later be used as input to managers in planning costs, because not all costs can change proportionally. From the manager's side, of course, this research is an evaluation material that will later be used for reference in decision making so that there is no indication of sticky cost behavior. The conclusion of this study is that the production cost means that it shows that registered SOE manufacturing has sticky behavior where there is no decrease in production costs when net sales decrease, so that variable production costs are not affected. This is because the components in production costs are mostly fixed costs whose increases and also decreased costs are strongly influenced by changes in activity volume, and few variable cost components on production costs.
Pengaruh Dana Alokasi Umum, Pendapatan Asli Daerah dan Dana Alokasi Khusus terhadap Kemiskinan dengan Pertumbuhan Ekonomi sebagai Variabel Intervening Tahun 2015-2019 Helena Louise Panggabean; Danarti Hariani; A. Yanuar B
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.v6i2.836

Abstract

Poverty is an important indicator to see  the welfare of a country. Papua is a province in Indonesia that has the highest number of poor people. The purpose of this study is to determine the factors that influence the level of poverty in Papua Province, so that it can be a reference for the government in efforts to overcome poverty, especially in Papua. This study uses quantitative research methods and uses secondary data obtained from the annual report of the Province, the Director General of Balance, Ministry of Finance, and BPS Papua Province. The data analysis used is panel data regression analysis. The results show that there is a significant effect of General Allocation Fund and Special Allocation Fund on Economic Growth, while Regional Original Income does not have a significant effect on Economic Growth. Other results also show that Economic Growth, Regional Original Income, and Special Allocation Funds have a significant effect on poverty, while the General Allocation Fund does not have a direct effect on poverty. The results of the mediation test show that economic growth is not able to mediate the relationship between the variables of the General Allocation Fund, Regional Original Income and the Special Allocation Fund on Poverty.
Pengaruh Pertumbuhan Ekonomi, PAD, DAU dan DAK Terhadap Pengalokasian Anggaran Belanja Modal di Kabupaten/Kota Di Sumatera Utara Tahun 2018-2020 Herlina Novita; Anita Yuli Sari Akbar Purba; Erika Sri Dwina Br Perangin-Angin; Engie Aurel Caroline; Julius Kristofan Zai
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.v6i2.839

Abstract

The purpose of this research is to investigate the impact of economic growth, regional original income, general allocation funds, and special allocation funds on the distribution of capital expenditure funds in the regencies and cities of North Sumatra, Indonesia. Purposive sampling was used to pick the samples for this study. Three hundred and ninety-nine samples were included in the study, all of which were from districts or cities in North Sumatra. Statistical analysis, classical assumption testing, and hypothesis testing are the research approaches that were used in this thesis. Secondary data is the kind of information that was utilized. In this research, the findings demonstrate that economic growth, regional original income, general allocation funds, and special distribution funding all have a positive and statistically significant impact on capital expenditures. A partial influence of regional original income and special allocation funds on capital expenditures may be seen, but no effect is shown for economic growth and general allocation funds on capital expenditures
Pengaruh Kurs Tukar, Dana Asing, dan Volume Perdagangan Terhadap Indeks Harga Saham Tuti Fitriani; Said Kelana Asnawi; Hendrian Hendrian
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.v6i2.842

Abstract

Fluctuations in the stock price index indicate a market mechanism: the interaction between supply and demand for traded shares. Several factors can influence the movement of the stock price index, including the exchange rate, foreign funds, and trading volume. This study aims to analyze the effect of the exchange rate, foreign funds, and trading volume on the composite stock price index during the 2018-2020 time period, which is calculated weekly, where data on Wednesdays represent weekly data for each variable, so the data in this study amounted to 154 data. This research analysis method uses multiple linear regression with an ordinary least square approach. The results showed that the exchange rate depreciation would significantly reduce the joint-stock price index, while foreign funds and trading volume did not significantly affect the movement of the joint-stock price index in the Indonesia Stock Exchange

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