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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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Penyusunan Laporan Keuangan yang baik dan benar pada BUMDes Nur Aliah; Miftha Rizkina; Nina Fadilah
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.v6i3.975

Abstract

This research was conducted at BUMDes Mosaik Pematang Serai, Tanjung Pura District, Langkat Regency, North Sumatra. The purpose of this research is to find out how much understanding of village officials in compiling and processing village financial reports so that they can provide further training to improve village officials' skills in preparing village financial reports properly and correctly through community service by providing socialization. This study uses a qualitative descriptive approach by means of interviews. Village-Owned Enterprises or abbreviated BUMDes are formed by the village government to improve the welfare of the village community, utilize all economic potential, economic institutions, as well as the potential of natural resources and village human resources. Most of the business entities in Pematang Serai are engaged in savings and loans, party equipment rental, trading business and management of agricultural and marine businesses. The result of this study is that the knowledge of village officials in preparing financial reports is only limited to recording revenues and expenditures, meanwhile in reporting accountability to the government it must follow established procedures. This research is expected to continue as a community service by providing socialization about village accounting to improve the knowledge and skills of BUMDes managers in Pematang Serai Village, Tanjung Pura District, Langkat Regency, North Sumatra related to knowledge about SOPs for managing BUMDes financial statements.
Pengaruh Lokasi Dan Keberagaman Produk Terhadap Minat Beli Konsumen Dengan Harga Sebagai Variable Moderasi Pada Umkm Di Sepanjang Jalan Semangka Netty Laura; Maesaroh Afivah
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.v6i3.976

Abstract

It is not easy to make efforts in the open. It takes preparation and maturity in planning, especially if the company is going to be opened in the heart of the city, where there are always other MSMEs selling the same products. Destination conducted this research as an effort to assist SMEs in determining strategies in choosing the place and form of product variation to be sold, by investigating whether there is an influence of location and product diversity on buying interest with price as a moderating variable. The method used in this research is Partial Least Squares–Structural Equation Modeling (PLS-SEM) using SmartPLS (3.3.0) software. With data collection techniques and a widely distributed online questionnaire, 135 responses were collected. According to research findings, there is a positive and quite large effect of product diversity and price on buying interest. While location does not have a significant effect on buying interest, if moderated by price, location has a negative effect on buying interest.
Analisis pengaruh kebijakan pemerintah dalam penundaan pembayaran hutang dimasa pandemic diperusahaan makanan dan minuman H. Adam Afiezan; Muhammad Reza; Syvania Eyeline; Morita Malau
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.v6i3.984

Abstract

Benefit is one of the primary objectives of each and every business substance. Without procuring a benefit, the organization can't satisfy its different goals, specifically ceaseless development (going concern) and the obligation to satisfy commitments in paying the organization's obligations. This commitment is a benchmark for the public authority in making a strategy. This study means to exactly look at government approaches in deferring obligation installments during the pandemic on benefit, liquidity, obligation strategy and free income in the food and refreshment area recorded on idx. This study utilizes a quantitative exploration approach that underlines a causal relationship that looks at government strategy in deferring obligation installments as an autonomous variable on benefit, liquidity, obligation strategy and free income as the reliant variable. The information assortment process in this study utilizes optional information sources as monetary reports for organizations in the food and drink area for the 2018-2020 period. The technique utilized for inspecting is purppose testing. The outcomes showed that there was no massive impact between ROA on Government Strategy. In the mean time, Liquidity, Free Income and DER affect Government Strategy
Analisis pengaruh Financial Literacy dan Locus of Control sebagai variabel moderating terhadap Management Behaviour Emawati Natan; Linda Mahastanti
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.v6i3.985

Abstract

Financial management Behavior needs to be carried out by every individual, including students. However, not all individuals are accustomed to financial management behavior. Financial management behavior in students is thought to be influenced by financial literacy, student locus of control through locus of control as a moderating variable. The purpose of this study was to analyze the effect of financial literacy and locus of control on financial management behavior with locus of control as a moderating variable. Quantitative research is the  type of research used. Questionnaires were used as a data collection technique. The total population of the study was 2,338 active undergraduate students. Purposive sampling was used for sampling. Classical assumption test, validity test, reliability test and regression analysis were used as a technique for data analysis and used SPSS 21 software. This study resulted in 1) There is a positive and significant effect of financial literacy on financial management behavior in students. 2) There is a positive and significant influence of locus of control on financial management behavior in students. 3) There is an influence of financial literacy on financial management behavior with locus of control as a moderating variable.
Penerapan Akuntansi Pertanggungjawaban Sosial Corporate Social Responsibility Pada PT. Tarungin Bina Mitra Maria Anastasia; Sriyunia Anizar
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.v6i3.986

Abstract

The purpose of this study was to determine the application of Corporate Social Responsibility (CSR) accounting at PT. Tarungin Bina Mitra, Binuang District, Tapin Regency which has been and should have been based on Law Number 40 of 2007. The method used is a qualitative analysis approach with a descriptive type. Research with qualitative analysis is research that has quality information that is disclosed in reasonable conditions or for what it is. The results showed that the implementation of corporate social responsibility was carried out by PT. Tarungin Bina Mitra, Binuang District, Tapin Regency so far, it can be seen in the financial statements in its accounting period that there is no specific application of accountability to the community (CSR), so far this company has only issued operational and general expenses for the benefit of company management such as routine activities. Breaking the fast, incidental donations, and national holiday activities that proposals, while for targeted CSR activities, is in accordance with the request of the directly affected community (people who live close to the company's location). Companies should set aside the burden of funds for social and environmental responsibility programs for the community that are useful for the good name/image of the company itself and can report its social and environmental responsibility programs in financial statements.
Moderasi peran sistem akuntansi terhadap pengaruh pengendalian internal persediaan barang (inventory) dan penerapan SOP pada kinerja perusahaan Robiur Rahmat Putra; Monica Zefanya
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.v6i3.987

Abstract

The purpose of this paper is to evaluate how the role of the accounting system between the relationship between Internal Control of Inventories and the application of SOPs has contributed to improving company performance. This research uses qualitative research type. The data collection technique carried out by the researcher is through the distribution of online questionnaires and has obtained 100 respondents which were distributed to employees in Jakarta. The results of this study indicate that the effect of internal control of inventory and the application of standard operating procedures of the company on company performance has a significant effect, while the role of the accounting system on the implementation of SOPs is rejected because it cannot moderate and has no significant effect.
Analisis Efektivitas Transmisi Kebijakan Moneter Melalui Instrumen Syariah dan Konvensional Dalam Memengaruhi Inflasi di Indonesia Nur Ariani Aqidah; Ishak Ishak; Takdir Takdir; Mutmainnah Azzahra
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.v6i3.990

Abstract

This research analyze the transmission of monetary policy through the syariah instrument and conventional instrument in influencing inflation in Indonesia with data analysis techniques using the Vector Error Correction Model. The data used in the research obtained from the 2016-2020 Indonesian Economic and Financial Statistics annual report, 2016-2020 Consumer Price Index data from Central Bureau of Statistics, the 2016-2020 Banking Statistics annual report and the 2016-2020 Islamic Banking Statistics annual report. The test results on the syariah instrument indicators show that the Consumer Price Index gives a negative response to shocks that occur in FINC and SBIS, while the Consumer Price Index gives a positive response to shocks that occur in DPK and PUAS. The test results on the conventional instrument indicators show that the Consumer Price Index gives a negative response to shocks that occur in LOAN, DPK and SBI, while the Consument Price Index gives a positive response to shocks that occur in PUAB. And the results of the Forecast Error Variance Decomposition test show that the influence of indicators from the syariah instrument variable simultaneously in influencing the Consumer Price Index as a proxy for inflation is greater than the indicators from the conventional instrument variable.
Pengaruh Ukuran Perusahaan, Umur Perusahaan, Likuiditas, dan Leverage terhadap Audit Report Lag (Studi pada Perusahaan Consumer Goods Terdaftar di BEI Tahun 2019-2020) Andrew Christian Sudjono; Amelia Setiawan
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.v6i3.991

Abstract

Financial statements contain useful information for many users. The usefulness of financial statements affects how the users need to analyze financial statements timely for the decision-making process. To maintain the accuracy and transparency of financial statements, each company must request an audit service from an audit firm, which requires a long time. This may lead to the phenomenon known as audit report lag. In concern of the timeliness of financial statement reporting, this research wanted to find a solution that can be taken by regulators and companies so that financial statements can be reported timely. The purpose of this research is to analyze the impact of firm size, firm age, liquidity, and leverage on audit report lag. This research is quantitative, using the simple random sampling technique. The samples used for this research are the consumer goods sector companies that are listed in BEI from 2019 until 2020, with a total of 72 samples used. The data is analyzed using SPSS 24 for the classic assumption test, descriptive statistical analysis, and multiple linear regression test. The results showed that firm size affects negatively the audit report lag, firm age also affects negatively toward the audit report lag, liquidity affects negatively audit report lag and leverage also affects the audit report lag negatively. The results also showed that firm size, firm age, liquidity, and leverage affect the audit report lag simultaneously. The implication of this research may help companies and regulators in supporting the timeliness of financial statement reporting.
Good Corporate Governance Terhadap Kualitas Laporan Keuangan Dengan Sistem Informasi Akuntansi Sebagai Variabel Moderasi Odorikus Otarman Gea; Robiur Rahmat 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.v6i3.992

Abstract

Good corporate governance which is corporate governance has become a must to be implemented properly by companies, in addition to controlling, and ensuring the continuity of the company, good corporate governance can also provide added value to the company and affect the quality of investors' decisions in assessing a company. The purpose of this study was to examine the effect of good corporate governance on the quality of financial statements moderated by accounting information systems. This research method is a quantitative type of research, the population in this study is all employees who work in the financial accounting division involved in preparing financial statements in Jabodetabek. The sample in this study was determined by purposive sampling method . Data collection was carried out by distributing questionnaires and obtained 201 respondent data. The data analysis method used is Structural Equating Modeling-Partial Least Square (SEM-PLS) using smartPLS software version 3. The results of this study prove that good corporate governance directly affects the quality of financial statements, then the accounting information system also has a direct effect. on the quality of financial statements and accounting information systems are significantly able to moderate the influence of good corporate governance in influencing the quality of financial reports. The results of this study can be used as recommendations to companies to improve the quality of financial reports and provide evidence about the moderating impact of the application of Accounting Information Systems on the Effect of Good corporate governance on the Quality of Financial Reports
Pengaruh Kemampuan Akuntansi dan Budaya Organisasi terhadap Kinerja Perusahaan dengan SIA sebagai Variabel Moderasi Euis Dayanti; Robiur Rahmat 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.v6i3.993

Abstract

The purpose of this study is to provide evidence on the impact and provide recommendations to companies on strategies to improve company performance. The research method used in this study is a quantitative method. The population in this study are employees who work in finance & accounting in Jabodetabek. The number of samples in this study were 282 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 prove that accounting ability has a significant and significant effect on company performance, organizational culture has a significant and significant effect on company performance, accounting information systems have a significant and significant effect on company performance, and accounting information systems influence/capable of moderating accounting capabilities and organizational culture on company performance. The implication of this research is to recommend to companies related to efforts to improve company performance by paying more attention to accounting capabilities, organizational culture and accounting information systems. The role of the Accounting Information System here is very large, because seeing its large role it directly affects the company's performance and at the same time is able to moderate accounting capabilities and organizational culture on company performance. In addition, the company must propose strategic methods such as providing a good and adequate accounting information system, education, training, and motivation for employees in supporting the work of course this is also a strategic way to improve company performance.

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