Owner : Riset dan Jurnal Akuntansi
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.
Articles
1,442 Documents
<![CDATA[Efektivitas Pelaporan Pajak Di Indonesia ]]>
<![CDATA[Aulia Al Qori Hadistiyah]]>;
<![CDATA[Rio Johan Putra]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i3.994
<![CDATA[The current development strategy should be more directed at an independent Indonesian economy. This independence also includes independence in financing development. By doing this research, it is expected to be able to measure a country's success in optimizing tax funds' distribution fairly and equitably and to find out how much influence these variables have on taxpayers' perceptions of the ethics of tax avoidance. The urgency of this study is to examine the effect of tax amnesty, the self-assessment system, and the use of ESPT in tax reporting moderated by tax law enforcement on tax avoidance behavior. The method used is descriptive quantitative, the data analysis technique used in this research is a descriptive statistical test, classical assumption test, multiple regression test, and hypothesis testing. Judging from the statistical results of the T-test, it can be concluded that Tax amnesty and Self Assessment didn’t affect tax avoidance. However, ESPT and Law are proven to have a significant effect on tax avoidance. With the use of ESPT in tax reporting as well as law enforcement actually resulted in the occurrence of tax avoidance. This is indicated by taxpayers feeling they have a choice whether to report their taxes or not. And as for the applicable laws, not all of them are applied and there are gaps in their implementation so as to provide opportunities for taxpayers to carry out tax avoidance.]]>
<![CDATA[Analisisis Efisiensi Modal Kerja, Likuiditas, Solvabilitas Terhadap Profitabilitas Perusahaan Kosmetik Bursa Efek Indonesia ]]>
<![CDATA[Endang Purwanti]]>;
<![CDATA[Safira Nurlita Ririantini]]>;
<![CDATA[Ana Fitri Indrawati]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i3.995
<![CDATA[The cosmetics industry sector has experienced significant growth. The increase in the growth of the cosmetics industry needs to be balanced with efficient working capital management, liquidity, solvency which will affect profitability. The purpose of this study is to determine working capital efficiency, liquidity, solvency affect the profitability of cosmetic companies on the Indonesia Stock Exchange for the period 2013-2020. Method of analysis Multiple Linear Regression analysis is used to determine the effect of working capital efficiency, liquidity, solvency on profitability in the Indonesian Stock Exchange cosmetics industry in 2013-2020, t test hypothesis test (partial), F test (simultaneous). The results of this study are regression test. multiple linear and partial hypothesis test there is a significant negative effect of working capital efficiency on profitability. If working capital efficiency increases, profitability will decrease, due to a decrease in sales due to the impact of the COVID-19 pandemic pressure in 2019 and 2020, but the company is still able to earn profits from investment returns. Liquidity has a positive and insignificant effect on profitability, high liquidity can lead to idle funds, unable to provide company profits. While solvency has no significant positive effect on profitability. Changes in solvency do not affect changes in profitability.]]>
<![CDATA[Analisis Kinerja Keuangan Badan Usaha Milik Negara (BUMN) Se-Kota Palembang ]]>
<![CDATA[Muhammad Ichsan Siregar]]>;
<![CDATA[Afriyadi Cahyadi]]>;
<![CDATA[Alghifari Mahdi Igamo]]>;
<![CDATA[Nurdiawansyah Nurdiawansyah]]>;
<![CDATA[Abdullah Saggaf]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i3.996
<![CDATA[This study measures the financial performance of State-Owned Enterprises (BUMN) throughout the city of Palembang from 2014-2018 using profitability ratios and liquidity ratios. The phenomenon that occurred in one of the State-Owned Enterprises (BUMN) in the city of Palembang in 2019 experienced a decrease in profit compared to the previous year. The type of research conducted in this study uses quantitative research in the form of financial reports. The approach in this study uses a descriptive approach. The types and sources of data used to support the discussion carried out in this study are secondary data. Secondary data obtained and collected by researchers related to financial statements. The population in this study were all State-Owned Enterprises (BUMN). The sample in this study was selected using the purposive sampling method of State-Owned Enterprises throughout the city of Palembang such as PT. Pupuk Sriwidjaja (Persero) and PT. Semen Baturaja Tbk (Persero). The results obtained after analyzing the financial performance of two State-Owned Enterprises (BUMN) from 2014-2018 from PT Pupuk Sriwidjaja (Persero) and PT. Semen Baturaja Tbk (Persero) showed poor results in terms of profitability and liquidity ratios. The profitability ratio as measured by the profit margin ratio, Return on Assets (ROA) and Return on Equity (ROE) indicates a decline in financial performance for five years. The liquidity ratio as measured by the quick and current ratio shows a decline in financial performance from 2014-2017. It was only in 2018 that the fast and smooth ratio showed an increasing graph.]]>
<![CDATA[Academics Human Capital Dan Kinerja Dosen Akuntansi : Studi Empiris Di Perguruan Tinggi Provinsi Banten ]]>
<![CDATA[Rudiyanto Rudiyanto]]>;
<![CDATA[Ade Jaya Sutisna]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i3.997
<![CDATA[This article focuses on the performance problems of accounting lecturers who reflect the performance of private universities in Banten province. The aims to provide empirical evidence regarding the relationship between the Academic Human Capital (knowledge, competence, dynamic capacities, working capacity, critical capacity) and the performance of accounting lecturers in private universities of Banten province. Data were collected using questionnaires sent personally to each accounting lecturer in Banten province. Individual lecturers used as units of analysis. Data obtained from 291 accounting lecturers were analyzed using partial least squares (PLS). This article reveals that academics human capital (AHC) with dimensions of knowledge, competency, and critics-capacity. Thus are the main factors in improving the performance of accounting lecturers efficiently and effectively. The Universities managed with higher AHC have a significant impact on lecturers' work (Tri Dharma Higher Education). This study offers College leaders several aspects related to the intangible assets (AHC) function, especially in developing their managerial performance. The provision of investment allocations for the three dimensions of the AHC can facilitate more effective managerial's decisions. The information of this research is helpful for universities to design and develop strategic policies in the long run.]]>
<![CDATA[Pengaruh Kewajiban Moral Dan Digitalisasi Layanan Pajak Terhadap Kepatuhan Wajib Pajak Dengan Nasionalisme Sebagai Pemoderasi ]]>
<![CDATA[Sihar Tambun]]>;
<![CDATA[Nurul Aulia Ananda]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i3.999
<![CDATA[This study aims to examine the effect of moral obligation and digitization of tax services on taxpayer compliance with nationalism as a moderator. The population used in this study are taxpayers who understand the process of reporting and paying taxes. The number of data is 100 respondents who are taken through a questionnaire using partial least squares (PLS) data analysis. Based on statistical tests, the results of the study show that Moral Obligations have no significant effect on taxpayer compliance. Digitization of Tax Services has a significant effect on Taxpayer Compliance. Nationalism has no significant effect on taxpayer compliance. Moral Obligations to Taxpayer Compliance if moderated by Nationalism have a significant effect. Digitizing Tax Services on Taxpayer Compliance if moderated with Nationalism does not have a significant effect]]>
<![CDATA[Pengaruh Personality Traits dan Competitive Advantage terhadap Keberlanjutan Usaha Dimoderasi Oleh Social Innovation Orientation ]]>
<![CDATA[Ajeng Wijayanti]]>;
<![CDATA[Dian Fitri Hanandia]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i3.1005
<![CDATA[This study aims to prove the moderation of social innovation orientation on the influence of personality traits and competitive advantage on business sustainability. The sample used is 100 business owners based in Jakarta. The research method used in this study is structural equation modeling by proving several research hypotheses using the Smart PLS software. This study proves that personality traits have no significant effect on business sustainability, while competitive advantage independently can affect business sustainability. For interaction moderation, social innovation orientation concluded that the results weakened personality traits towards business sustainability and for moderation interaction, social innovation orientation concluded that it was not moderating and weakened competitive advantage on business sustainability. A company must have a competitive advantage in order to compete more effectively in the business world. Strategies need to be developed properly to work with others in order to create company sustainability. Social innovation affects the sustainable development of enterprises and achieves social needs without harming the natural environment. Social innovation orientation can clearly play an important role in solving social problems with novel and innovative ideas that contribute to social value outcomes. However, every company requires extra effort and a well-planned strategy if it wants to maximize the sustainability of its company going forward.]]>
<![CDATA[Dampak Accrual Basic dan Sistem Pengendalian Intern Pemerintah terhadap Akuntabilitas kinerja Instansi Pemerintah ]]>
<![CDATA[Mujennah Mujennah]]>;
<![CDATA[Safriansyah Safriansyah]]>;
<![CDATA[Iqbal Firdausi]]>;
<![CDATA[Siti Fatimah]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i3.1006
<![CDATA[Researchers tested whether the application of accrual-based government accounting standards (SAP) as a form of GCG was able to improve the performance of government agencies KESBANGPOL through accrual-based SAP variables and a good internal control system was expected to be able to realize good governance. This study uses nine variables. Researchers distributed questionnaires to 47 employees of Kesbangpol Banjarmasin and tested the data through multiple regression analysis. The results showed that the accrual-based SAP implementation variables had an effect, and human resources, risk management, and supervision had a positive effect on AKIP. Variables of organizational commitment, information technology, control environment, control activities, information, and communication do not affect AKIP.]]>
<![CDATA[Pengaruh Return On Asset Dan Ukuran Perusahaan Terhadap Manajemen Pajak ]]>
<![CDATA[Zulia Hanum]]>;
<![CDATA[Jesica Heriani Manullang]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i4.1008
<![CDATA[This study aims to determine the effect of return on assets (ROA) and company size on tax management in the automotive sub-sector companies and their components listed on the Indonesia Stock Exchange. This research is a of associative research. The sampling technique was carried out using a purposive sampling technique. So the sample is 11 automotive sub-sector companies and their components listed on the Indonesia Stock Exchange in 2015 - 2020 with a total of 66 observational data for 6 years of observation. The data collection technique used is with data sources using secondary data the official website of the Indonesia Stock Exchange. The data analysis technique used in this study is multiple linear regression analysis with SPSS 26 software. The results of this study indicate that return on assets (ROA) has no significant effect on tax management. Firm size has a significant effect on tax management. Return on assets (ROA) and firm size have no significant effect on tax management simultaneously.]]>
<![CDATA[Kontrak Forward sebagai Lindung Nilai Risiko Fluktuasi Nilai Tukar, Apakah Efektif? ]]>
<![CDATA[Dewi Pangestuti]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i3.1009
<![CDATA[Penelitian ini bertujuan untuk mengevaluasi penggunaan kontrak forward oleh PT Unilever Indonesia Tbk sebagai instrumen derivatif. Data penelitian berupa kurs tengah untuk mata uang US Dollar (USD) dan Euro (EUR) sepanjang Januari 2020 - Maret 2020 sebagai kurs spot. Metode perhitungan forward rate digunakan untuk menentukan premi yang akan diperoleh PT Unilever Indonesia Tbk selama kuartal I-2020 dengan memanfaatkan kontrak forward. Hasil penelitian yaitu satu dari setiap lima belas transaksi kontrak forward yang dilakukan oleh PT Unilever Indonesia Tbk mencapai tujuan hedging, karena forward rate yang berlaku pada kontrak kurang dari spot rate yang berlaku di Indonesia pada tanggal jatuh tempo. Namun, empat belas dari lima belas transaksi menunjukkan perhitungan hasil negatif/diskonto forward yang disebabkan oleh nilai spot rate yang lebih besar dari forward rate dari kontrak yang disepakati. Fenomena ini mengindikasikan bahwa nilai rupiah terhadap valuta asing euro dan dolar AS menguat pada kuartal I-2020. Hasil ini menunjukkan bahwa keputusan untuk melakukan lindung nilai tidak selalu bermanfaat bagi perusahaan. Rekomendasi yang dapat diberikan kepada manajemen adalah dari sebuah perusahaan harus mempertimbangkan banyak hal sebelum memutuskan untuk melakukan hedging, karena jika hedging tidak berhasil, maka beban perusahaan untuk membayar kewajiban secara internasional akan meningkat.]]>
<![CDATA[Fenomenologi Revaluasi Aset di Sektor Publik ]]>
<![CDATA[Witang Pranestianegara]]>;
<![CDATA[Rida Perwita Sari]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v6i3.1011
<![CDATA[This study aims to explore a problem or issue raised, namely the revaluation of assets in the public sector. The phenomenology used in describing the experiences of state asset managers and financial reports focuses on asset evaluation activities to find the essence of the experiences they face from their point of view. This research was conducted on 3 (three) Technical Implementation Units of the East Java Regional Transportation Human Resources Development Unit with the status of a Public Service Agency (BLU) Work Unit. The data used is primary data from direct interviews with informants supported by audited 2015-2021 financial report data at the East Java level. The informants used are asset managers and the preparation of financial reports from Politeknik Perkeretaapian Indonesia Madiun, Politeknik Penerbangan Surabaya dan Politeknik Pelayaran Surabaya. The results of the study found that the revaluation of assets resulted in an increase in the value of fixed assets, especially in the land account which experienced an increase (appreciation). This increase in value affects the value of fixed assets in the Government's balance sheet financial statements. Through the Revaluation of State-Owned Assets (BMN) it encourages improvements in the administration and management of BMN assets, namely being able to determine the cost of maintaining assets appropriately in the post-revaluation period in order to be effective. The results of the revaluation of state-owned assets still require supervision and control in order to continue to provide maximum impact in optimizing the function of assets in order to increase state revenues.]]>
