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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 Intervensi Sistem Informasi Akuntansi terhadap Faktor yang Mempengaruhi Kinerja Karyawan. Rio Johan Putra; Dewi Rochimah
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.v6i3.938

Abstract

The purpose of this study is to examine the extent to which accounting information systems can intervene in internal control, organizational culture and business digitalization can affect employee performance. This research method is quantitative with questionnaire primary data distributed to 200 respondents of Jabodetabek finance & accounting employees. This study uses a Likert measurement scale and Structural Equation Modeling (SEM) data analysis techniques with smartPLS. The results of the study show that internal control has an effect on accounting information systems, organizational culture has an effect on accounting information systems, business digitization has an effect on accounting information systems, internal control has no effect on employee performance, organizational culture has no effect on employee performance, business digitization affects employee performance , the accounting information system has an effect to employee performance, the intervention of the accounting information system has a significant effect too on internal control on employee performance, the intervention of the accounting information system provides a significant influence on organizational culture on employee performance, the intervention of the accounting information system provides a significant effect of business digitization on employee performance . The implication of this research is that companies can use this research as a reference or as a recommendation if they want to develop better employee performance. This study has proven that in increasing employee performance there are many factors that need attention. In this study, information systems play an important role in improving employee performance because information systems are able to intervene in factors that affect employee performance.
Pengaruh Modal Intelektual Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi Ririn Yuliawati; Natasia Alinsari
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.v6i3.939

Abstract

The purpose of this study is to analyze and provide empirical evidence whether profitability moderates the relationship between intellectual capital and increasing firm value on the IDX. This study uses secondary data in the form of annual reports of banking companies from 2018-2020. This research method is included in quantitative descriptive research using purposive sampling technique using certain criteria as a determination. The sample in this study were 35 banking companies and the number of observations or observations was 105 data. The data analysis tool used is multiple linear regression and Moderated Regression Analysis (MRA) with the help of Eviews version 10 software. The results show that the intellectual capital variable has an effect on firm value measured using Tobin's Q. There is a moderating variable in profitability as measured by Return On Assets (ROA) is proven to be able to moderate the influence of intellectual capital on firm value. The conclusions in this study is the companies that use optimal intellectual capital can increase the value of the company. Companies that have high profitability are also considered to have high performance in making profits. High profit generated and optimal use of intellectual capital will make the market give more assessments through their share prices.
Analisis Laba Bersih dan Manajemen Laba Model Jones Dimodifikasi Untuk Keputusan Investasi Pada Sektor Agrikultur Di BEI Setelah Implementasi Full IFRS Tis Atin; Pujiono
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.v6i3.940

Abstract

Many factors underlie the decision to invest an investor, which include net income and earnings management. The implementation of IFRS aims to create high quality domestic accounting standards in line with international accounting standards. This research can test whether net income and management in accordance with earnings in the agricultural sector on the IDX have an effect on stock prices after the implementation of IFRS in Indonesia. This research uses a quantitative approach to data collection by purposive sampling. The financial report data used in this study was obtained through the annual financial report (Annual Report), ICMD (Indonesian Capital Market Directory) agricultural companies listed on the IDX in 2015–2020. Stock price data uploaded on the Yahoo! Finance. This study uses multiple linear regression analysis. The results show that net income affects stock prices and can be used by investors in fundamental analysis to obtain relevant information, while earnings management has no effect on stock prices. This shows that the financial statements are useful for investors.
Pengaruh Debt to Equity Ratio, Gross Profit Margin, Perputaran Piutang, dan Return on Equity terhadap Nilai Perusahaan pada Perusahaan Consumer Goods di Bursa Efek Indonesia Tahun 2018 – 2020 Jason Valerio Hendry; Friska Darnawaty Sitorus; Venny Venny
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.v6i3.941

Abstract

The purpose of this research is to analyze the effect of  the Debt to Equity Ratio (DER), Gross Profit Margin (GPM), Accounts Receivable Turnover (PP), and Return on Equity (ROE) have on the value of existing companies as Consumer Goods companies on the Indonesia Stock Exchange ( IDX) in 2018-2020. This research will use a quantitative approach. The population is the Consumer Goods sector companies listed on the Indonesia Stock Exchange in 2018-2020, totaling 57 companies. Sampling using purposive sampling method, and resulted in a number of 31 companies. By using analysis technique with multiple linear regression test.The results of this research show that the Debt to Equity Ratio (DER) is not partially affected by the value of consumer goods companies listed on the Indonesia Stock Exchange in 2018 - 2020. Gross Profit Margin (GPM) is partially affected by the value of consumer goods companies listed on the Stock Exchange. Indonesia in 2018 - 2020. Accounts Receivable Turnover (PP) has no partial effect on the value of consumer goods companies listed on the Indonesia Stock Exchange in 2018-2020. Return on Equity (ROE) has no partial effect on the value of consumer companies goods that have been listed on the Indonesia Stock Exchange in 2018-2020. Debt to Equity Ratio, Gross Profit Margin, Accounts Receivable Turnover, and Return on Equity are very influential simultaneously on the value of consumer goods companies listed on the Indonesia Stock Exchange in 2018 - 2020.
Pengaruh Profitabilitas, Likuiditas, Aktivitas, Leverage, dan Sales Growth Terhadap Financial Distress Nurul Delayanti Dwi Oktaviani; G.Anggana Lisiantara
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.v6i3.944

Abstract

Financial distress is a situation where a company experiences financial difficulties before going bankrupt. The purpose of this study was to examine the effect of profitability, liquidity, activity, leverage and sales growth on financial distress in service companies in the tourism, restaurant and hotel sub-sectors listed on the Indonesia Stock Exchange (IDX). The sampling technique used documentation with secondary data obtained from the official website of the Indonesia Stock Exchange (IDX), namely www.idx.co.id. The number of samples used is 72. The method used in this study is purpose sampling. The data analysis technique used logistic regression analysis using the Eviews12 program. The partial results of this study explain that profitability has a negative influence on financial distress, then liquidity, activity, leverage and sales growth have no effect on financial distress. Keywords: Financial Distress; Profitability; Liquidity; Activity; Leverage; Sales Growth
Penerapan Tata Kelola Badan Usaha Milik Desa dalam Mewujudkan Sustainable Development Goals Desa Elfrida Yuliana; Natasia Alinsari
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.v6i3.945

Abstract

The implementation of village SDGs aims to support the achievement of the SDGs nationally. The purpose of the village SDGs is an effort to realize equitable village economic growth. Realized equity and village economic growth by using village funds to establish Village-Owned Enterprises (BUMDes). The importance of BUMDes management is based on governance principles to achieve equity and village economic growth through BUMDes. BUMDes governance principles consist of cooperative, participatory, emancipatory, transparent, accountable, and sustainable. The research aims to describe how the implementation of BUMDes Estu Mukti governance in realizing the village SDGs in Bejalen Village. The research method used is a qualitative descriptive approach using primary and secondary data. The data analysis technique used the triangulation technique, consisting of data reduction, data display, and conclusion drawing. This research indicates that the principles of governance in BUMDes Estu Mukti are applied correctly. The business units managed by BUMDes Estu Mukti are very supportive of the community's economy so that there is an increase in the village economy and social welfare. Based on the research results, the implementation of governance principles in BUMDes Estu Mukti is appropriate and consistent with the effect that helps the weal of the society and the village economy increase. This research concludes that Bejalen Village has realized the village SDGs program, namely the equitable distribution of village economic growth through BUMDes Estu Mukti.
Analisis Penerapan Tata Kelola Perusahaan dan Audit Internal Terhadap Kinerja Keuangan Perbankan Syariah Indonesia Febri Rikasari; Widhian Hardiyanti
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.v6i3.948

Abstract

The world of banking is one of the important aspects in moving activities in the economic field. It is important for banks to maintain stable and increasing profitability to fulfill obligations to shareholders, attract investors to invest, and increase public confidence in storing excess funds held by banks. This study aims to analyze the effect of Corporate Governance by measuring the sharia supervisory board, board of directors, and audit committee on the financial performance of Islamic banking as measured by profitability using Return On Assets (ROA) in Islamic banking companies registered with the Financial Services Authority (OJK) for the periode 2017-2021. This research method uses secondary data with documentation techniques. With a population of 14 Islamic Comercial Banks, the sample for this study was 5 Islamic comercial bank companies that match the criteria for selecting each company that attaches financial statements and good corporate governance reports by including the number of sharia supervisory boards, boards of directors, and audit committees. The sampling method used in this research is using purposive sampling technique. The data analysis technique uses multiple regression analysis using the SPSS 25 program. The result of this study explain that the sharia supervisory board has a partial negative effect on profitability, while the board of directors and audit committee have no effect on profitability.
Sengketa Pajak dalam Perspektif Wajib Pajak (Studi Kasus Restitusi Pajak ADHI-IBG, KSO) Wellia Novita; Rida Rahim; Fajri Adrianto
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.v6i3.950

Abstract

Tax disputes are not as scary as most people imagine. Tax disputes are also not something that should be feared by taxpayers or other tax actors. This paper explains how a tax dispute is manifested as a difference of opinion. Differences of opinion in terms of interpreting or interpreting a tax provision and regulation. Differences in how to apply tax regulations to real business conditions occur. This tax dispute also occurred in ADHI-IBG, KSO. This research is a qualitative descriptive research. The data used in this study are SPHP data and response letters from taxpayers. From the analysis conducted, the researcher grouped the differences in views due to differences in understanding related to the enforcement of tax rules and differences in understanding of the accounting system used by companies and financial documents that became the elements that caused tax disputes to occur. This dispute has become more and more protracted and lengthy due to the inappropriate behavior of the tax examiner. The behavior raised by the tax auditor is that the tax auditor does not accept the arguments against the financial system used by the taxpayer and the rules in tax audit. The attitude of abuse of power possessed by the examiner also makes the examiner ignore and re-examine the explanation given by the taxpayer. The attitude that is also raised by the tax examiner is to refute the explanation of the taxpayer using mere assumptions, without clear data. In this condition, the taxpayer only fights for justice in the midst of the examiner's behavior that abuses power. A long process in fighting for justice must be passed. It is not a matter of material being accepted, but this is done so that similar incidents do not happen again in the future.
Pengaruh Literasi Keuangan Dan Pemanfaatan Financial Technology Terhadap Kepatuhan Pajak Pebisnis Online Yang Dimoderasi Digitalisasi Perpajakan Calista Ayu Millenia Risti; Rio Johan Putra
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.v6i3.951

Abstract

Online businesses have the same activities as conventional businesses, namely managing businesses with the aim of making profits, so online businesses are required to pay taxes as stated in Undang-undang No.7 Tahun 2021 concerning Harmonization of Tax Regulations (HPP). The purpose of this study is to analyze the effect of financial literacy and financial technology utilization on tax compliance which is moderated by tax digitalization on online business owner in Jabodetabek. This study uses a quantitative approach with a associative research design. Data collection in this study was carried out by distributing questionnaires given to 150 people who are online business owner in the Jabodetabek area. The analytical techniques used to answer the hypothesis in this study are multiple linear regression analysis and Moderated Regression Analysis (MRA) test. The analysis result shows that financial literacy has no significant effect on tax compliance, financial technology utilization has a positive and significant effect on tax compliance, tax digitalization is not able to moderate the effect of financial literacy on tax compliance, and tax digitalization is able to moderate by strengthening the influence of financial technology utilization on tax compliance.
Pertumbuhan Laba pada Perusahaan Pertambangan di Indonesia Andriono Eko Yuniarto; Eka Noor Asmara; Herbowo Herbowo
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.v6i3.952

Abstract

This study aims to examine the various determinants that affect profit growth. The determinant factors include: current ratio, debt to equity ratio, net profit margin, return on assets, and total assets turnover. The population of this study is all mining sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique used purposive sampling method. The number of companies that meet the sampling criteria are 49. Data analysis was carried out through several analytical techniques, ranging from descriptive statistical tests, classical assumption tests and hypothesis testing. Hypothesis testing was performed using multiple linear regression analysis. The test results show that partially, the current ratio, debt to equity ratio, net profit margin, and return on assets have an effect on profit growth, while total asset turnover has no effect on profit growth. Simultaneously current ratio, debt to equity ratio, net profit margin, return on assets and total asset turnover affect profit growth. The value of the coefficient of determination is 64.4% which indicates that the determinant factors studied show an influence of 65.6% and the remaining 35.6% is influenced by other determinant factors. Based on the results of this study, further researchers can examine other determinants that are strongly suspected to also affect profit growth such as return on equity or other financial ratios. In addition, the results of this study can be used by companies to improve their financial performance by recognizing the influence of these various determinants.

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