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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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Determinan Rasio Keuangan dan Good Corporate Governance di Badan Usaha Milik Negara Lucky Monic Sabatini; Siwi Nugraheni
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.v6i3.898

Abstract

The study is classification as a quantitative study intended to see if there is any impact between a financial ratio and good corporate governance on the profitability of State-Owned Enterprises. A total of 14 State-Owned Enterprises were used as research samples from 2016-2020. Microsoft Excel 2007 and E-views 9 were used to process data using regression data analysis methods that panel as an analysis technique and used by the 5% level. Research has shown that profitability has been significantly influenced by liquidity and the board of directors, while profitability has been not significantly influenced by leverage, independent commissioners, and auditing committees. Keywords: Financial Ratio, Good Corporate Governance, State-Owned Enterprises
Pengaruh Struktur Aktiva, Ukuran Perusahaan, Operating Leverage dan Pertumbuhan Penjualan Terhadap Struktur Modal Pada Perusahaan Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (2017-2020): Bahasa Indonesia Deasy Arisandy Aruan; Putri Sitanggang; Catrin Naomi Lumban Tobing; Lasriana Harianja
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.v6i3.905

Abstract

This study aims to determine the effect of asset structure, firm size, operating leverage and sales growth on capital structure of food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2017-2020. The data used is sourced from financial data on the Indonesia Stock Exchange through the website www.idx.co.id , and a selection has been made according to predetermined criteria. The population used in this study is Food and Beverage companies, totaling 30 companies, by using a purposive sample, the resulting sample is 17 companies. With this research, it is hoped that it can become a science to help further researchers as well as students or the general public who need a source of information. From the research, it can be seen that Asset Structure, Company Size, Operating Laverage and Sales Growth have a positive and significant effect simultaneously on profit growth. Asset structure and firm size have a negative and insignificant effect on profit growth. Operating leverage has a positive and significant effect on profit growth while Sales Growth has a positive but not significant effect on profit growth in food and beverage companies listed on the Indonesia Stock Exchange for the 2017-2020 period.
Pengaruh Concept Blue Economy Dan Green Economy Terhadap Perekonomian Masyarakat Kepulauan Seribu Ajeng Wijayanti; Ramlah Ramlah
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.v6i3.906

Abstract

Penelitian ini merupakan penelitian sebagai informasi pengetahuan mengenai pemberdayaan dan konsep pembangunan berkelanjutan di kepulauan seribu. Penelitian ini bertujuan untuk menganalisis strategi pemberdayaan masyarakat, Concept Blue Economy dan Green economy yang dapat mempengaruhi pendapatan masyarakat kepulauan seribu. Analisis ini menggunakan variabel Independen yaitu Pemberdayaan Masyarakat, Variabel Dependen yaitu Pendapatan Masyarakat dan Variabel Moderatingnya yaitu Concept Blue Economy dan Green Economy. Sempel yang digunakan dalam penelitian ini adalah Masyarakat Kepulauan seribu dengan sampel sebanyak 170 Orang kepulauan seribu dari 6 kelurahan yang ada di kepulauan seribu dan yang memiliki kiteria tertentu. Teknik pengumpulan data yang digunakan dalam penilitian ini adalah probability sampling. Metode statistik menggunakan Analisi Regresi Linear Berganda,dengan pengujian hipotesis uji Statistik t. Penelitian ini diuji menggunakan SPSS dan Smart PLS.Penelitian ini menerapkan skala likert dengan skala 5 point untuk mengukur variabel penelitian. Hasil penelitian ini menunjukkan bahwa Concept Blue Economy berpengaruh signifikan terhadap pendapatan masyarakat , Concept Green Economy berpengaruh signifikan terhadap pendapatan masyarakat , Strategi Pemberdayaan Masyarakat tidak berpengaruh signifikan terhadap pendapatan masyarakat di Kepulauan Seribu, Strategi pemberdayaan masyarakat tidak berpengaruh signifikan terhadap pendapatan masyarakat yang di moderasi oleh Concept Blue Economy dan Strategi pemberdayaan masyarakat tidak berpengaruh signifikan terhadap pendapatan masyarakat yang di moderasi oleh Concept Green Economy.
Analisis Harmonized System Code dan Tarif Pabean Terhadap Pajak dimoderasi dengan Surat Keterangan Asal Ajeng Wijayanti; Martha Uliana Siahaan
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.v6i3.907

Abstract

Perdagangan internasional dibuat suatu negara sebagai upaya dalam menjalin kerjasama berbagai negara dengan tujuan mengoptimalkan pertumbuhan ekonomi negara. Indonesa juga telah menjalin kesepakatan perdagangan bebas atauFree Trade Aggrement (FTA) dengan beberapa negara.Bertransaksi di pasar internasional mengharuskan impotir guna melengkapi beberapa-dokumen penting seperti Harmonized System Code , Surat Penetapan Tarif dan/atau Nilai Pabean, Surat Keterangan Asal sebagai persyaratan. Tujuan penelitian ialah membuktikan pengaruh Harmonized System Code dan penetapan Surat Penetapan Tarif dan/atau Nilai Pabean terhadap penerimaan pajak yang dimoderasi oleh Penggunaan Surat Keterangan Asal .Kebaharuan penelitian ini terletak pada pemilihan variabel Harmonized System Code sebagai variable independen dan menepatkan Surat Keterangan Asal sebagai variabel moderating.Jenis penelitian ini ialah penelitian kuantitatif deskriptif.Variabel dependen yakni penerimaan pajak, variable independen yakni Harmonized System Code dan Surat Penetapan Tarif dan/atau Nilai Pabean , dan variable moderasi yakni surat keterangan asal. Populasi penelitian ini ialah wajib pajak, sehingga sampel penelitian ialah wajib pajak yang melakukan impor barang. Metode analisis yang digunakan ialah uji validitas, uji reabilitas, uji koefisien determinasi, dan uji hipotesis. Hasil penelitian bisa diketahui bahwasanya Surat Penetapan Tarif dan/atau Nilai Pabean dan penggunaan Surat Keterangan Asal mempunyai pengaruh terhadap penerimaan pajak, sedangkan pada penentuan Harmonized System Code tidak mempunyai pengaruh terhadap penerimaan pajak. Selain itu, penggunaan Surat Keterangan Asal dapat memoderasi pengaruh penentuan Harmonized System Code dan penetapan Surat Penetapan Tarif dan/atau Nilai Pabean terhadap penerimaan pajak Kata kunci: Harmonized System Code,Surat Penetapan Tarif Pabean, Surat Keterangan Asli , Penerimaan Pajak
Dampak Tax Planning dan Digitalisasi Layanan Pajak terhadap Kepatuhan Wajib Pajak dimoderasi oleh Nasionalisme Sihar Tambun; Resti Riandini
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.v6i3.909

Abstract

The purpose of this study was to examine tax planning, digitization of tax services, and nationalism on taxpayer compliance. As well as testing the moderating effect of tax planning and digitization of tax services on taxpayer compliance. The research method used is a quantitative method with data collection techniques, namely through a questionnaire with a random sampling method, the sampling method using the hair method, namely the number of respondents 5-10 times the number of indicators. The number of samples obtained is as many as 299 respondents as taxpayer status reported online. The sample was tested for validity and reliability as well as hypothesis testing through the Smart PLS software application. The results of the hypothesis test prove that there is no significant effect of tax planning on taxpayer compliance, there is a significant effect of digitizing services on taxpayer compliance, there is a significant effect of nationalism on taxpayer compliance, and there is no significant effect of moderating nationalism. on the effect of tax planning on taxpayer compliance, as well as the significant influence of nationalism moderation on the effect of digitizing services on taxpayer compliance. From this research, it can be said that when the government improves taxpayer compliance, it is necessary to improve, namely nationalism, service digitization, and moderation of nationalism on the influence of service digitization. Keywords: Digitization of tax; Nationalism; Taxpayer Compliance; Tax Planning; Tax Service
Tax Management Dipengaruhi Fasilitas Pajak, Leverage, Transfer Pricing, Fixed Assets Intensity, dan Political Power Ema Aulia Erwanti; Trisni Suryarini
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.v6i3.914

Abstract

Tax management is still an ongoing issue. This is done because the company seeks to maximize profits by minimizing the tax burden paid, besides that tax management actions occur because there are differences in objectives between the government and the company. The government aims to optimize state revenue through tax revenue, while companies view taxes as a burden for reducing profits. This study aims to understand and examine the effect of tax facilities, leverage, transfer pricing, fixed assets intensity, and political power on tax management. The population in this study uses the property and real estate industry sector companies in 2017-2020 as many as 80 companies. The research sample was taken using purposive sampling technique with the acquisition of a sample of 16 companies dan 64 research data with outlier data as many as 24 units of analysis. The data processing technique method in this study uses descriptive statistical data analysis, classical assumption test, multiple linear regression analysis, hypothesis testing using partial significant test (t-test) with IBM SPSS software version 25. The result prove that tax facilities and political power have a significant negative effect on tax management. In addition, leverage and transfer pricing have a significant positive effect on tax management and fixed assets intensity does not have a significant negative effect on tax management.
Analisis Determinan Penghindaran Pajak Pada Perusahaan Industri Barang Konsumsi Fajar Pratama Aji; Sartika Wulandari
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.v6i3.915

Abstract

This research is a quantitative research that aims to analyze the factors that influence tax avoidance. The variables used include profitability, leverage, sales growth and earnings management. Source of data is obtained from the annual financial report on the Indonesian Stock Exchange (IDX). The population in this study are 98 consumer goods industrial sector companies listed on the IDX for the period 2016–2021 with purposive sampling method. Based on the purposive sampling method, 138 samples were obtained from 23 consumer goods industrial sector companies listed on the IDX for the period 2016–2021. The data analysis technique in this study used panel data using the Eviews 9 program. The results of this study show that profitability, leverage, sales growth and earning management have no effect on tax avoidance
Peran Earning Per Share Dalam Memediasi Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Rinny Meidiyustiani; Mia Laksmiwati; Triana Anggraeni; Wulan Dwi Antari
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.v6i3.918

Abstract

This research is based to see the extent of the influence of the role of Earning Per Share in Mediating the Effect of Financial Performance on Firm Value. This PBV value is used to assess the price of the shares offered by the company, expensive or cheap, if the PBV value > 1, it is certain that the share price is expensive, and vice versa. . The sample was taken by purposive sampling by collecting company data on the IDX, namely plantation sector companies from 2015 to 2020. The sample obtained was 14 companies. The statistical method used to test the hypothesis is SEM-PLS (Structural Equation Model – Partial Least Square). The results of this study found that the ratio of profitability, solvency and activity had an effect on firm value, while liquidity had no effect on firm value. Meanwhile, EPS can only strengthen the influence of the solvency ratio on firm value.
The Effect of Financial Accounting Practices and Management Accounting Practices on MSME’s Economic sustainability Yobi Nagoya Pratiwi; Febrianty; Poppy Febrina; Mutiara Lusiana Annisa
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.v6i3.925

Abstract

This study aims to find empirical evidence regarding the level of adoption of financial accounting practices, assessment of accounting practices to MSMEs, and to see the correlation between financial accounting practices and management accounting practices of MSMEs in Palembang. Total of 1,103 MSMEs registered at Cooperatives and Micro, Small and Medium Enterprises Office is the research population. The sampling technique used the Taro Yamane formula to determine the size of the sample. After obtaining the number of samples, the random sampling method was used to select the MSMEs that were used as research samples. The precision of the sample used in this study was 0.2 and the research sample obtained was 50 samples. The data analysis method used was descriptive statistics and simple and multiple linear regression with a significance level of 0.05. The result is that there is a significant positive effect between financial accounting practices and management accounting on economic sustainability with a probability of 0.006 < 0.005. The most widely adopted financial accounting practice is the recording of sales and purchase transactions, while the most widely used management accounting practice is in operational budget planning.
Peranan Employee Stock Ownership Program Memoderasi Hubungan Intellectual Capital Terhadap Kinerja Perusahaan Putri Estiningtyas; Yefta Andi Kus Noegroho
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.v6i3.926

Abstract

Company performance is the company's ability to use all funds for operational activities. One of the factors that increase or decrease the company's performance is caused by intellectual capital. Intellectual capital is an asset owned by the company in order to provide a competitive advantage. This study aims to examine and analyze the employee stock ownership program in the relationship between intellectual capital and company performance. This research method uses quantitative descriptive using purposive sampling technique and obtained a sample of 38 with the number of observations of 43 banking companies listed on the IDX in 2017-2019. The data was analyzed using the Partial Least Square approach with the WarpPLS 7.0 test tool. The results show that capital employed has a negative and significant effect on company performance. Human capital and structural capital have a significant positive effect on company performance. Relational capital is stated to have a positive but not significant effect on the company's performance. The implementation of the employee stock ownership program as a moderating variable is used to support employee morale, not being able to influence all components of intellectual capital, but only being able to moderate human capital. The results of this study indicate that human resources are the main component in the development of the banking business, especially the provision of employee stock ownership programs that can improve company performance.

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