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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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Pengaruh Persepsi E-Commerce, Modal Usaha, dan Penggunaan Sistem Informasi Akuntansi Terhadap Keputusan Berwirausaha di Pandemi Covid-19 Eva Risqita Listya Sari; Dyah Pravitasari
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.868

Abstract

Entrepreneurship among students is mushrooming. This is because students' thinking has changed. Those who have not done entrepreneurship because they have not realized the ability and intention to organize efforts to realize the dream of becoming a successful entrepreneur. This research has the aim of to analyze influence of e-commerce perception, venture capital and the use of accounting information systems in entrepreneurship decision-making in the Covid-19 pandemic. The population to be studied is all students of the Majoring in Sharia Accounting class of 2018, Sayyid Ali Rahmatullah Tulungagung State Islamic University. The study sample was 70 students selected by random sampling method. This research uses quantitative methods. The type of research conducted is associative. The method of data collection used is to distribute questionnaires. The results of this study showed that the perception of e-com merce and the use of accountin g infor mation systems had a pos itive and sign ificant effect on entre preneurship decisions in the Covid-19 pandemic, venture capital had no effect and was insignificant to entrepreneurship decisions in the Covid-19 pandemic. If tested simultaneously, it shows that the three variables, namely perceptions of electronic commerce, venture capital and the utilization of accountancy information systems, affect entrepreneurship decisions at Covid-19 pandemic.
Strategi Manajemen Sumber Daya Manusia dalam Pengelolaan Keuangan BUMDES di Era Digitalisasi Renya Rosari; Pandu Adi Cakranegara; Ratih Pratiwi; Irsyad Kamal; Chitra Indah Sari
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.870

Abstract

The purpose of this study is to analyze human resource management strategies in digitally managing BUMDes finances. The demand for the use of digitization must indeed be implemented to make it easier in the world of work. Digitalized financial reports can make it easier for BUMDes business owners to obtain information and data that is systematically arranged. This research method uses a qualitative method with a literature review approach. The data sources are taken from references to the Village Government Law, relevant research journals and books on village financial management. Data analysis using document analysis. The findings of this study are; BUMdes managers must be able to manage archives based on internationalization; BUMDes managers must be integrated in preparing financial SOPs; The BUMDes manager compiles correct digitizing accounting reports and administrative records so that they can provide management accountability in the use of capital participation funds that have been rolled out by the government.
Kinerja Keuangan Perusahaan Farmasi BUMN dan Non-BUMN Sebelum dan Selama Pandemi Michelia Yemima Hardwi Atmaja; Arthik Davianti
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.874

Abstract

Since the emergence of COVID-19 in Indonesia, several corporate sectors in Indonesia have had their operational activities disrupted, which has caused a decline in revenue. However, there are industrial sectors that have benefited from the COVID-19 pandemic. One of them is the pharmaceutical industry. This study aims to determine the financial performance of public and private pharmaceutical companies before and during the pandemic. This research is descriptive quantitative research with the data source being secondary data. The data analysis technique uses net profit margin and returns on equity as profitability ratio, current ratio and quick ratio as liquidity ratio, total asset turnover and inventory turnover as activity ratio, debt to equity ratio, and debt to asset ratio as solvency ratios. The results show that private companies have better financial performance than public companies. Sido Muncul company has the best liquidity and solvency performance among other companies. Merck Indonesia has the best profitability performance, while Pyridam Farma has the best activity performance. In contrast, Indofarma has the worst performance among others even though in terms of activity performance, Indofarma is the most efficient company in selling products. Sejak kemunculan COVID-19 di Indonesia, beberapa sektor perusahaan di Indonesia terganggu aktivitas operasionalnya yang menyebabkan penurunan pendapatan. Namun, terdapat sektor industri yang diuntungan dari adanya pandemi COVID-19. Salah satunya industri farmasi. Penelitian bertujuan untuk mengetahui kinerja keuangan perusahaan farmasi BUMN dan Non-BUMN sebelum dan selama pandemi. Penelitian ini merupakan penelitian kuantitatif deskriptif dengan sumber data yang digunakan berupa data sekunder. Teknik analisis data menggunakan analisis rasio profitabilitas yaitu net profit margin dan return on equity, rasio likuiditas yaitu current ratio dan quick ratio, rasio aktivitas yaitu total asset turnover dan inventory turnover, dan rasio solvabilitas yaitu debt to equity ratio dan debt to asset ratio. Hasil penelitian menunjukkan bahwa perusahaan Non-BUMN memiliki kinerja keuangan perusahaan yang lebih baik dari perusahaan BUMN. Hal ini dapat dilihat bahwa perusahaan Sido Muncul memiliki kinerja likuiditas dan solvabilitas paling baik diantara perusahaan lainnya. Kinerja profitabilitas paling baik dimiliki oleh perusahaan Merck Indonesia sedangkan Pyridam Farma memiliki kinerja aktivitas terbaik diantara lainnya. Sementara Indofarma memiliki kinerja paling buruk diantara lainnya meskipun pada kinerja aktivitas, Indofarma merupakan perusahaan yang paling efisien dalam menjual produknya.
Tax Avoidance Terhadap Perspektif Komisaris Independen,Kompensasi Rugi Fiskal dan Pertumbuahn Aset Siti Zulfatin Nihayah; Rachmawati Meita Oktaviani
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.876

Abstract

Tax avoidance is a tax avoidance practice carried out by taxpayers, especially corporate taxpayers to reduce or even eliminate the tax burden by taking advantage of loopholes. In tax policies and regulations. This study aims to analyze and examine the effect of independent commissioners, asset growth and fiscal loss compensation on tax avoidance. The population used in this study are mining sector companies listed on the Indonesia Stock Exchange (IDX) for a five-year period, 2016-2020. With a final sample of 60. The method used in this research is using purposive sampling technique. The data analysis technique uses panel data regression analysis using the Eviews 12 program. The results of this study partially explain that independent commissioners have a significant negative effect on tax avoidance, asset growth has no significant effect on tax avoidance. And fiscal loss compensation has no significant effect on tax avoidance.
Apakah Perilaku Kewarganegaraan Organisasi Dan Komitmen Afektif Berperan Dalam Kesiapan Karyawan Untuk Berubah? Amelya Desvina; Onan Marakali Siregar
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.877

Abstract

Changes in digitization at Tirtanadi Regional Water Company Medan (PDAM Tirtanadi) as a form of the organization's efforts to overcome the problem of offline services. The importance of employee readiness to change PDAM Tirtanadi Medan will support the planned transformation as expected. This study aimed to determine the effect of organizational citizenship behavior (OCB) and affective commitment on employee readiness to change at PDAM Tirtanadi Medan. This study used quantitative methods involving 88 employees as research samples. The sampling technique was simple random sampling. The data collection used was a questionnaire using a Likert scale which was distributed to respondents via a google form. The data analysis technique used an instrument test of reliability validity, classical assumption test, and hypothesis test was done by using multiple linear regression analysis. The results of this study indicate that OCB and affective commitment have a significant effect on employee readiness to change at the PDAM Tirtanadi Medan partially and simultaneously. The effect is given by OCB and affective commitment contributed to employee readiness to change, which is amounting to 14.6%. In this case, it is necessary to increase OCB and affective commitment that is right on target so that it can continue to improve employee readiness for the better. So that the increase in company productivity will also increase
Apakah Perekayasaan Laba Dipengaruhi oleh Akuntansi Lingkungan, Kapitalisasi Pasar, dan Asimetri Informasi? Bahtiar Effendi
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.878

Abstract

This study aims to examine the effect of the quality of environmental accounting disclosures, good corporate governance, and information asymmetry on the level of discretionary accruals. The specific target of this research is to empirically examine the effect of the quality of environmental accounting disclosures, good corporate governance, and information asymmetry on the level of discretionary accruals. The population of this research is all mining sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period as many as 47 companies. Determination of the sample was selected based on the Slovin method and purposive sampling criteria with a quantitative descriptive approach. This study uses secondary data from company financial reports, company annual reports and sustainability reports. Data analysis was performed using multiple linear regression analysis using SPSS version 26.0. By using multiple linear regression analysis as a research method, the results show that partially the quality of environmental accounting disclosures, good corporate governance, and information asymmetry have a significant effect on the level of discretionary accruals. Furthermore, based on the results of simultaneous testing, it is found that the quality of environmental accounting disclosures, good corporate governance, and information asymmetry together have a significant effect on the level of company discretionary accruals.
Pengaruh CR, ROA, DER terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Moderasi Qorry Tsaniatuzaima; Eny Maryanti
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.880

Abstract

Based on the objectives of this research, including to find out the results of the test how much influence the Current Ratio (CR), Return on Assets (ROA) and Debt to Equity Ratio (DER) have on firm value, and the effect of Good Corporate Governance (GCG) as moderation the research method used is quantitative. The population is taken from food and beverage company data from 2018 to 2020. The sampling is purposive sampling. Initially the population of researchers was 78 companies, after passing the specified sample criteria, only 45 companies remained. The data analysis technique is Partial Least Square (PLS) including the SmartPLS 3 application. The results of the research : current ratio and return on assets have no effect on firm value. Debt to equity ratio has an effect on firm value. Current ratio and return on assets cannot be moderated by good corporate governance. Debt to equity ratio can be moderated by good corporate governance. The moderating variable in this study is the first one included in the moderating potential because the moderating effect 1 and the moderating effect 2 have no effect on the dependent variable. While the second type of moderation is included in pure moderation because the moderating effect 3 has an influence on the dependent variable, while the moderating variable does not affect the dependent variable.
Analisis Modal Kerja pada Industri Telekomunikasi di Indonesia Mutiara Lusiana Annisa; Ruth Samantha Hamzah; Yobi Nagoya Pratiwi
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.891

Abstract

Working capital is an important aspect of company expenditure. Incapability to maintain a satisfactory level of working capital leads to higher possibility of default. The analysis of sources and uses of working capital is substantial for managers in predicting the usage and spending of efficient working capital. This study purposes to examine the reports on sources and use of working capital of telecommunication companies listed on the Indonesian stock exchange circa 2019 and 2020. Further, we collected six companies as samples, therefore there were 12 sample observations. Quantitative descriptive is used as the method and the secondary data was obtained from the financial reports. The results show that 33.3% of telecommunications companies use working capital optimally, meanwhile the remaining 66.7% have not been efficient in managing their working capital. Companies that are efficient in the use of working capital are PT Jasnita Telekomindo Tbk (JAST) and PT Telkom Indonesia Tbk (TLKM).
Model Financial Technology (Fintech) Syariah di Sumatera Utara Siti Mujiatun; Hanifa Jasin; Muhammad Fahmi; Jufrizen Jufrizen
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.893

Abstract

This study aims to analyze Islamic Financial Technology (Fintech) using a SWOT analysis approach in North Sumatra. This type of research uses qualitative research methods. Data collection techniques in research using interviews. This research was conducted in several Islamic Banks in North Sumatra, such as Bank Syariah Indonesia, BCA Syariah, Bank Mega Syariah, Bank Niaga Syariah and Bank Muamalat Indonesia. Data analysis technique with SWOT analysis. The results show that the opportunity for Islamic financial technology for Islamic banking is how financial technology as a newcomer can synergize with financial institutions, especially Islamic banking. After the researchers conducted the analysis, the conclusion of the financial technology opportunity is the opportunity to create income for Islamic Banking through collaboration with financial technology companies. And can facilitate customers such as transfer of funds, payments, borrowing capital, credit to asset management. Furthermore, the challenge for Islamic banking because of the existence of financial technology is the rise of crime in the world of technology and information.
Analisis Sentimen Pengungkapan Informasi Manajemen: Text Mining Berbasis Metode VADER Emelia Aprodaid Marwa; Ari Budi Kristanto
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.895

Abstract

Financial statements present information related to the firm’s financial condition. However, there is various types of data are provided to help us in assessing and understanding the firm’s business condition. The most abundant firm-related data that are available are in the form of text. It can include annual reports, official websites, or even social media posts that may contain non-financial data. Nonfinancial information is also important to help the interpretation of financial information. The research aims to analyze the sentiment of management discussion and analysis included in the manufacturing company's annual report. The research sample is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2020 period in a row. There are 102 companies or 510 research observations include in this research. This research uses a sentiment analysis technique based on a lexicon-based approach using the VADER method. Meanwhile, the sentiment analysis process will be assisted by the Orange Data Mining application. The results of the research show that positive disclosure is greater than negative sentiments. The pattern of sentiment for companies that are classified based on sector, company size (total assets and total sales), profitability (ROI), and liquidity (current ratio) shows relatively the same results. These results illustrate that company characteristics do not make a difference in the choice of word sentiment in manufacturing companies.

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