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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 Good Corporate Governance Terhadap Kinerja Keuangan Sektor Aneka Industri di Bursa Efek Indonesia M. Hasyim Abdul Malik
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.v6i3.919

Abstract

The Lippo Group in 2018 had corruption problems following an arrest operation by the KPK due to a subsidiary taking bribes for licensing the Meikarta project. In 2019, PT Jiwasraya carried out a financial scandal that resulted in the company's equity crashing so that it was unable to pay its JS Saving Plan policy claim obligations. In the same year, the Finance Director of PT Angkasa Pura II was arrested by the KPK for making a bribe transaction of 96,700 Singapore dollars for appointing PT INTI to work on a baggage handling system procurement project worth Rp. 86 billion. Finally, PT Freeport Indonesia in 2017 treated local workers less well, such as differences in salary and wages, placement in the company, which is a violation of the principles of good corporate governance, especially the principle of justice. Freeport does not pay its responsibility to pay taxes to the local government which means it violates the principle of responsibility or the principle of responsibility. This study aims to obtain empirical evidence of the effect of the board of directors, independent board of commissioners, audit committee, institutional ownership, and managerial ownership on financial performance. The population used in this study is 230 data from various industrial sector companies listed on the Indonesia Stock Exchange in 2016 – 2020. The sample selected using a purposive sampling method with 3 criteria. The number of samples obtained is 210 data. The data analysis method used multiple linear regression analysis. The results of the study stated that the board of directors, independent board of commissioners, institutional ownership, and managerial ownership had a significant positive effect on financial performance, while the audit committee had no significant effect on financial performance. Overall good corporate governance has an effect on the company's financial performance. Grup Lippo tahun 2018 terjadi permasalahan korupsi menyusul operasi tangkap tangan oleh KPK akibat anak perusahaan melakukan suap untuk perizinan proyek Meikarta. Pada tahun 2019, PT Jiwasraya melakukan skandal finansial yang berakibat macetnya ekuitas perusahaan hingga tidak mampu membayar kewajiban klaim polis JS Saving Plan. Di tahun yang sama, Direktur Keuangan PT Angkasa Pura II diringkus KPK karena melakukan transaksi suap sebesar 96.700 dollar Singapura karena menunjuk PT INTI untuk menggarap proyek pengadaan baggage handling system senilai Rp 86 milliar. Terakhir, PT Freeport Indonesia tahun 2017 telah memperlakukan pekerja Iokal kurang layak seperti perbedaan gaji dan upah, penempatan kedudukan di perusahaan, merupakan salah satu pelanggaran prinsip good corporate governance khususnya prinsip keadilan. Freeport tidak membayar tanggung jawabnya untuk membayar pajak ke pemerintah daerah setempat yang berarti melanggar prinsip responsibility atau prinsip tanggung jawab. Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh dewan direksi, dewan komisaris independen, komite audit, kepemilikan institusional, dan kepemilikan manajerial terhadap kinerja keuangan. Populasi yang digunakan dalam penelitian ini adalah 230 data perusahaan sektor aneka industri yang terdaftar di Bursa Efek Indonesia tahun 2016 – 2020. Sampel yang dipilih menggunakan metode purposive sampling dengan 3 kriteria. Jumlah sampel yang didapatkan sebanyak 210 data. Metode analisis data menggunakan analisis regresi linier berganda. Hasil penelitian menyatakan bahwa dewan direksi, dewan komisaris independen, kepemilikan institusional, dan kepemilikan manajerial berpengaruh positif signifikan terhadap kinerja keuangan sedangkan komite audit tidak berpengaruh signifikan terhadap kinerja keuangan. Secara keseluruhan good corporate governance berpengaruh terhadap kinerja keuangan perusahaan.
Peningkatan Pengendalian Internal Pada Pembelian Bahan Baku Di Masa Pandemi (PT. Gajah Mas Tulungagung) Dwi Enggar Wati; Sri Dwi Estiningrum
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.v6i3.922

Abstract

Internal control has an important role for the company to minimize and expedite the company's operational activities. As the goal of a business organization is to generate the highest profit and guarantee the wealth of investors and creditors. The purpose of this study was to determine the improvement of internal control on the purchase of raw materials at PT. Gajah Mas Tulungagung during the pandemic. The results of this study indicate that the internal control in the process of purchasing raw materials in the pre-pandemic period by PT. Gajah Mas Tulungagung is by reconciling the inventory book with the stock of goods in the warehouse, internal control in the process of purchasing raw materials during the pandemic by PT. Gajah Mas Tulungagung, namely by separator of functional responsibilities and system of recording procedures, Constraints in implementing internal control in the process of purchasing raw materials during the pandemic by PT Gajah Mas Tulungagung is the Delay in Arrival of Ordered Goods due to long distances from suppliers, The company's efforts in internal control during the process of purchasing raw materials in During the pandemic period, companies are carried out by buying raw materials at low prices with the aim of minimizing expenses in the production process, and getting as much profit as possible from production.
Pengaruh Rasio Keuangan Terhadap Profitabilitas Pada Bank Umum Syariah di Indonesia Periode 2017-2021 M. Faza Ardichy; Yayuk Sri Rahayu
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.v6i3.924

Abstract

The research was conducted with the aim of examining the effect of financial ratios on profitability in Islamic commercial banks registered with the financial services authority of the Republic of Indonesia. This study was tested with four independent variables, namely Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Operational Efficiency Ratio (OER), and Financing to Deposit Ratio (FDR). While the dependent variable is Return on Assets (ROA). This study uses research samples published in the financial services authority of the republic of Indonesia with quarterly data for the period 2017-2021. While the data technique in this study used panel data regression analysis. Based on the results of the partial analysis, first, the Capital Adequacy Ratio has a negative and significant effect on Return on Assets. Second, Non-Performing Financing has a negative and significant effect on Return on Assets. Third, the Operational Efficiency Ratio has a negative and significant effect on Return on Assets. Fourth, the Financing to Deposit Ratio has a negative and significant effect on Return on Assets. Meanwhile, simultaneously CAR, NPF, OER, and FDR have a significant effect on ROA. The coefficient of determination (R square value) is 0.9650, this means that 96.50% of the variation of the dependent variable ROA is explained by the variation of the independent variables, namely CAR, NPF, OER, and FDR. While the remaining 3.50% (100% - 96.50% = 3.50%) get the influence of variables that are not in the study.
Determinasi Literasi Keuangan dan Inklusi Keuangan Terhadap Kinerja dan Keberlangsungan Usaha UMKM Bunga Permata Sari; Dheo Rimbano; Beny Marselino; Chici Aprilia Sandy; Resti Ria Hairum
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.v6i3.928

Abstract

This article is the result of a review to see how the determination of Financial Literacy and Financial Inclusion on MSME Business Performance and Sustainability. Based on the results of previous related research. The results of the review using the Systematic Literature Review (SLR) from studies contained in journals published on https://scholar.google.com range from 2016 – 2021. Where the results state that: Financial Literacy affects MSME Performance, Inclusion Finance has an effect on MSME Performance, Financial Literacy has an effect on MSME Business Continuity, Financial Inclusion has no effect on MSME Business Continuity, and Financial Literacy has an effect on MSME Financial Inclusion
Dampak Pandemi Covid-19 pada Kualitas Laporan Keuangan Indonesia Media Kusumawardani; Sri Maryati; Fardinant Adhitama; Achmad Soediro; Muhammad Farhan
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.v6i3.929

Abstract

This study wants to examine the impact of COVID-19 on the quality of financial reports in Indonesia. The independent variable in this study is covid19, while the dependent variable is the quality of financial statements. The research sample consists of 432 manufacturing companies listed on the Indonesia Stock Exchange that report regularly from 2018 to 2020. The data collection method uses a purposive sample and this study uses secondary data. The study was tested using the SPSS program. The results of the study show that COVID-19 has a negative effect on the quality of financial reports. This study also shows that there is a difference between the quality of financial reports before Covid-19 and the quality of financial reports after Covid-19. The quality of financial reports (2018) has a difference to the quality of financial reports (2020). The quality of financial reports (2019) has a difference in the quality of financial reports (2020). In addition, based on descriptive data, the average quality of financial reports in the sample has decreased during covid19.
Apakah Sistem Informasi Akuntansi Dapat Memoderasi Faktor Yang Mempengaruhi Pengendalian Internal Robiur Rahmat Putra; Yhoga Pranata
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.v6i3.931

Abstract

Weak internal controls often lead to the creation of anti-fraud and corruption policies and the role accounting can play in increasing accountability and transparency through auditing and regulation. This study aims to provide recommendations and strategies to companies related to the implementation of internal control. The population in this study are employees who work in the finance & accounting department in Jabodetabek. The number of samples in this study were 216 respondents with data collection techniques using questionnaires. The data analysis technique used in this study uses Structural Equation Modeling (SEM) with the help of PLS. The results of this study indicate that accounting knowledge has no effect on internal control, ethics has an influence on internal control, accounting information systems have an influence on internal control, accounting information systems are not able to moderate knowledge on internal control, and accounting information systems are not able to moderate professional ethics. to internal control. The implication of the results of this study is to recommend to companies related to efforts to implement internal control so that they can pay more attention to professional ethics and accounting information systems, because this study proves that professional ethics and accounting information systems affect internal control. In addition, the company must apply a strategic way that is in accordance with the needs of the company implementing internal controls such as providing education, training, and motivation for employees in supporting the work of course this is also one of the strategic ways in implementing internal control.
Pengaruh Pengendalian Internal Dan Gaya Kepemipinan Terhadap Kecenderungan Kecurangan (Fraud) Fitra Rahmat Sakti; Rahmawati Rahmawati; Rahmad Solling Hamid
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.v6i3.932

Abstract

This study aims to examine the effect of Internal Control and Leadership Style on Fraud Tendency. This research is a quantitative research using primary data obtained from questionnaires. The object of this research are employees who work in the Manurung Palopo Cooperative. The sampling technique used a saturated sample. The method of analysis in this study used multiple linear regression analysis using SPSS 22 software. The results showed that internal control and leadership style had a negative and significant effect on the tendency to fraud. Keywords: internal control, leadership style, tendency to fraud
Pengaruh Gaya Hidup dan Kemampuan Literasi Keuangan terhadap Perilaku Konsumtif Belanja Online sardiyo sardiyo; Martini Martini
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.v6i3.934

Abstract

This study analyzes student consumptive behavior associated with lifestyle and financial literacy during the covid-19 pandemic. The study was conducted at 15 of the best universities in the province of South Sumatra, the version of Webometrics 2021. This study used a survey method by distributing questionnaires to students online. Based on the results of hypothesis testing, the structural equation model testing each indicator of lifestyle variables has a significant positive effect on student consumptive behavior and financial literacy has a significant negative effect on student consumptive behavior. Simultaneously lifestyle and financial literacy affect the consumptive behavior of students in online shopping in South Sumatra Province during the covid-19 pandemic. Lifestyle increases a person's consumptive behavior, but financial literacy is able to suppress consumptive behavior for better decision-making to shop online.
Early Warning Sistem Perusahaan Era Pandemi Covid-19 Dwi Bhakti Iriantini; Soemaryono Soemaryono; Rudi Pratono
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.v6i3.935

Abstract

To break the chain of spread of the Covid-19 virus, the Government implemented a policy of restricting people's movements. The fact that occurred due to restrictions on community activities, the wheels of the economy were disrupted, even some business activities were closed. The formulation of the research problem, how are the results of the analysis of the Springate, Altman, Grover and Zmijewski Bankruptcy prediction models in the Covid-19 pandemic era. The purpose of the study was to empirically test the springate, altman, grover and zmijewski bankruptcy prediction models in companies during the covid-19 pandemic era. The research subjects are companies listed on the Indonesia stock exchange for the hotel, restaurant and tourism sub-sector in 2020. The results of the springate model test (s-score) show that 25 companies are predicted to have the potential to go bankrupt, 3 companies are predicted to be healthy. Altman model (Z-Score) shows that 16 companies are predicted to have the potential to go bankrupt, 4 companies experience a slight potential for bankruptcy and 4 companies are healthy. The grover model (G-Score) shows that 6 companies are predicted to have the potential to go bankrupt, 22 companies are healthy. The zmijewski model (X-Score) shows that 1 company is predicted to have the potential to go bankrupt, 27 companies are predicted to be healthy. The four models that show the same results for companies that are predicted to be healthy are PT. Asia Sejahtera Mina, Tbk with the issuer code AGAR.
profitabilitas, likuiditas, ukuran perusahaan dan capital adeuquacy ratio dalam pengaruhnya terhadap kebijakan dividen Ayik Tritanti; Ika Rosyada Fitriati
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.v6i3.936

Abstract

Dividend policy is a decision made by the company on profits earned at the end of each year to be distributed to shareholders in the form of dividends or used as retained earnings to increase capital for investment financing in the future. The company's internal parties and the company's external parties will pay attention to several factors that influence decisions in dividend distribution. The research was conducted with the aim of testing and analyzing the effect of profitability, liquidity, firm size, capital adequacy ratio on dividend policy. The population used in this study are banking companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The use of data in the form of financial reports and annual reports to be used as an alternative to obtain research samples. The research sample was taken using a purposive sampling method with the criteria of companies that have positive profits and companies that distribute dividends during 2015-2020. Based on these criteria, this study obtained a sample of 98 companies. The data analysis technique uses multiple linear regression analysis. The tests that have been carried out have obtained the results that Profitability has a significant negative effect on dividend policy, Liquidity has a significant negative effect on dividend policy, Firm Size has a significant negative effect on dividend policy, Capital Adequacy Ratio has a significant positive effect on dividend policy.

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