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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 kesadaran Wajib Pajak dan kualitas pelayanan pajak terhadap kepatuhan Wajib Pajak dalam membayar Pajak bumi dan Bangunan di kota Bandung Rachmat Hidayat; Suci Rahma Wati
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1068

Abstract

This study aims to determine the effect of taxpayer awareness and tax service quality on taxpayer compliance in paying Land and Building Tax in Bandung City. The sampling technique used is simple random sampling with 75 respondents of Central Bandung City Taxpayers. The data of this study used primary data directly through questionnaires and analyzed using SPSS 25. The method of analysis of this study used multiple linear regression. The results showed that taxpayer awareness and tax service quality simultaneously had a significant effect on taxpayer compliance in paying Land and Building Tax, while the tax service quality partially had no effect on taxpayer compliance in paying Land and Building Tax.
Strategi regulasi perpajakan upaya mengatasi inflasi harga tanah Yulies Tiena Masriani
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.811

Abstract

Penelitan ini didasarkan pada upaya perwujudan pembangunan nasional yang mencakup bahasan mengenai salah satu sumber dana suatu Negara yakni pajak. Pajak adalah salah satu sumber dana yang dapat digunakan untuk membiayai pelayanan kepada masyaratkat serta pembangunan infrastruktur demi kesejahteraan rakyat. Permintaan masyarakat akan tanah menjadi semakin besar, bukan saja karena tanah merupakan durable consumption goods, akan tetapi juga karena tanah digunakan untuk tujuan spekulasi. Adapun tujuan penelitian ini adalah untuk menguraikan penggunaan peraturan perpajakan dalam upaya mengatur inflasi harga tanah. Hal tersebut berimbas dalam pengenaan Bea Perolehan Hak Atas Tanah dan Bangunan. Penelitian ini merupakan penelitian hukum normatif yang menggunakan pendekatan peraturan perundang-undangan. Hasil penelitian menunjukan bahwa penggunaan regulasi perpajakan dapat menjadi strategi dalam menahan laju inflasi harga tanah. Kemudian perkiraan harga tanah yang diatur dalam aturan yang ada didasarkan pada kriteria lokasi yaitu pemukiman, tanah pertanian, dan perumahan.
Faktor Penyebab Temuan Berulang pada Pemeriksaan Inspektorat Mohamad Husni; Riyanthi Idayu; Nana Supriyatna
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1019

Abstract

The purpose of this study is to understand the factors that trigger the occurrence of repeated examination findings in the Inspectorate and evaluate the role of the Inspectorate's guidance to reduce the occurrence of repeated findings. The research uses qualitative methods with an exploratory approach. The results of the study show that: 1) Serang Inspectorate feels that there are still less competent audit personnel in developing related audit findings, because it is proven in the audit implementation stage that it still looks less precise/inappropriate; 2) Apparatus who have committed irregularities will behave unethically and also lose a sense of responsibility towards their work in the end the same deviation occurs again in the following year; 3) regulations that change but are not synchronized with proper and correct interpretations from the auditors and auditees can result in a high risk of error rate: 4) good and clean governance can be achieved if there is a commitment from the leadership with positive behavior which can ultimately minimize or can eliminate all audit findings that may be repeated; 5) sometimes communication with the auditee is not well established. Communication is only made after the audit is completed in the form of a request for the auditee's response through the concept of the audit result; 6) delegation of authority and responsibility, lack of knowledge of village heads and lack of good skills in preparing work plans and developing human resources in SKPD and Villages. Whereas all of that is one stage of the realization in the implementation of an internal control system; 7) knowledge is a high resource for an organization. Knowledge related to regional financial management is a basic thing that must be owned by the apparatus/employees in the finance department in each SKPD in order to be able to explain the function in terms of regional financial accountability as well as possible.
Analisis Perbandingan Kinerja Keuangan Bank BNI Syariah Dan Bank BRI Syariah Di Masa Pandemi Covid-19 Yulian Sahri; Andriansyah Bari; Ummi Kalsum; Randy Hidayat; Arraditya Permana
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1023

Abstract

Financial performance as a measuring tool to determine the process of implementing financial resources owned by the company. The Covid-19 pandemic had an impact on the banking sector, resulting in non-current financing due to debtor arrears as a result of many people losing their jobs and difficulties in paying financing. This study has the aim of conducting a comparative analysis of financial performance between BRI Syariah Banks and BNI Syariah Banks during the Covid-19 pandemic, using financial report notes for quarter 1, 2, 3 and 4 for 2019, quarter 1 for 2020 through independent testing. Sample T-Test. There is a difference between the financial performance of Bank BNI Syariah and Bank BRI Syariah from the aspect of ROA, NPF and BOPO, while from the aspect of CAR and ROE it shows that there is no significant difference between the financial performance of BRI Syariah Bank and BNI Syariah Bank. This paper recommends to BNI Syariah to pay attention to the ROE and NPF ratios, while to BRI Syariah Banks to pay attention to the CAR, ROA and BOPO ratios.
Pengaruh profitabilitas, struktur modal, ukuran perusahaan, likuiditas dan kebijakan dividen terhadap nilai perusahaan Adevia Ananda Gz; G. Anggana Lisiantara
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1030

Abstract

The value of the company is the company's performance which can be seen from the stock price formed due to the demand and supply of the capital market which gives speculation of the public's assessment of the company's performance. This study aims to examine profitability, capital structure, firm size, liquidity and dividend policy on firm value in mining sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period.sampling technique in this study was using the purposive sampling method with the criteria for manufacturing companies in the mining sector that published complete financial reports in 2017-2021 and manufacturing companies in the mining sector that had complete data relating to the variables used in this study. The analytical analysis method used is multiple linear regression analysis. The data is processed using SPSS 26. The results of this study state that profitability has a positive effect on firm value. Capital structure has a positive effect on firm value. Firm size has a positive effect on firm value. Liquidity has a positive effect on firm value. Dividend policy has a positive effect on firm value. 
Analisis Profitabilitas, Ukuran Perusahaan, Leverage dan Pengaruhnya Terhadap Manajemen Laba Perusahaan Manufaktur Widhian Hardiyanti; Andi Kartika; Sri Sudarsi
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1035

Abstract

Manajemen laba adalah kondisi dimana pengelola perusahaan dalam hal ini pihak manajemen, melakukan intervensi pada proses penyusunan laporan keuangan bagi pihak eksternal. Tindakan tersebut antara lain meratakan, menaikkan, dan menurunkan laba. Penelitian ini bertujuan untuk menganalisa pengaruh ukuran perusahaan, profitabilitas, dan leverage terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini merupakan penelitian kuantitatif. Pemilihan sampel dilakukan dengan metode purposive sampling. Data yang digunakan adalah data sekunder. Metode analisis data menggunakan analisis regresi berganda. Populasi data dalam penelitian ini adalah semua perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia (BEI) periode tahun 2018-2020 sejumlah 155 perusahaan. Sampel sejumlah 30 perusahaan. Hasil penelitian menunjukan bahwa secara parsial, profitabilitas berpengaruh signifikan negatif terhadap manajemen laba, Ukuran perusahaan berpengaruh signifikan positif terhadap manajeman laba, dan leverage tidak memiliki pengaruh yang signifikan terhadap manajemen laba.
Analisis Pengaruh Indepedensi, Task Complexity, dan Kompetensi Auditor Terhadap Kualitas Audit Annisa Nurbaiti; Erlangga Prakasa
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1041

Abstract

Financial statements have two characteristics, namely reliable and relevant which are difficult to measure so that users of this information need the services of an auditor who has good audit quality. This study aims to determine and analyze the effect of variable independency, task complexity, and auditor competency on audit quality at the Public Accounting Firm in Denpasar City simultaneously and partially. The sample used is the auditor at the Public Accounting Firm in Denpasar City which is 45 people in total. The primary data that has been obtained is then processed using the IBM SPSS version 23 application and tested using multiple linear regression, F- test, and t-test. Based on the result of the study, it was found that the three factors, namely independency, task complexity, and auditor competency have a simultaneous effect on audit quality at the Public Accounting Firm in Denpasar, Bali. For partial result, the independency and competency variables have a positive and significant effect on audit quality, while the task complexity variable has a negative and significant effect on audit quality. It is expected that this research can be an additional information for further research, for the company management as consideration in choosing audit services, and for the Public Accounting Firm as evaluation to improve audit quality.
Determinan opini audit Going Concern: Financial Distress sebagai variabel moderasi menggunakan Logistics Regression Analysis Yosafat Chrizar Ratu Nagari; Dwi Suhartini
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1048

Abstract

The purpose of this study is to examine the effect of KAP reputation, auditor switching, leverage and financial distress in moderating the effect of KAP reputation, auditor switching, leverage on the acceptance of going concern audit opinions. The sample in this study is 103 companies listed on the Indonesia Stock Exchange in the 2017-2020 period which are classified based on Consumer Non-Cyclicals shares because they have the largest population compared to other sectors and these companies are more complex because they have to produce and sell finished goods. The sampling technique in this study uses purposive sampling method, namely the data required must have certain criteria, so that the obtained sample size is 15 companies (60 data). While the data collection technique in this study uses a documented approach, where the data in this study comes from the official website of the Indonesia Stock Exchange (IDX) at https://www.idx.co.id/ and the websites of each sample company. The analysis technique uses Logistic regression analysis using the Statistical Package for Social Science (SPSS) 24 Version. The results of the analysis prove that there is no significant effect of KAP reputation and audit switching on going concern audit opinions; there is a significant effect of leverage on going concern audit opinion; there is no significant effect of financial distress strengthening the influence of KAP reputation and audit switching on going-concern audit opinion; and there is a significant effect of financial distress strengthening the effect of leverage on going-concern audit opinion. These results prove that financial distress functions as a moderating variable for leverage on going concern audit opinion
Pengaruh Project Based Learning Terhadap Hasil Belajar Metode Penelitian Akuntansi Anggono Anggono; Keumala Hayati; Siti Dini; Munawarah Munawarah
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1049

Abstract

The problem in this research is low learning outcome of students who studied research method. The purpose of this research was to examine the effect of project based learning on learning outcomes of accounting research method. The research population consisted of 39 students. The sampling technique in this research is simple random sampling, so the research sample is 36 students. The data collection technique used in this research was test. The data analysis technique was paired sample t test. The results of the research proved that project based learning has a positive and significant effect on the learning outcomes of accounting research method, in other words, the higher the implementation of project based learning, the higher the learning outcomes of accounting research methods. In conclusion, project based learning can be used in learning accounting.
Pengaruh Profitabilitas (ROA), Likuiditas (AKO), Ukuran Perusahaan (SIZE), dan Leverage (LTDER) terhadap Nilai Perusahaan Vannessa Natalie; G. Anggana Lisiantara
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1057

Abstract

Firm value is the investor's perception of a company related to stock prices. High company value will make the market not only believe in the company's current performance, but also on its future prospects. In the preparation of this study, the aim was to examine and analyze the effect of profitability, liquidity, company size, and leverage on firm value in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This study uses a population of all property and real estate companies that have been listed on the Indonesia Stock Exchange (IDX) in the last five periods, namely 2017-2021. The sample selection method used in this study was a purposive sampling technique with several selected criteria, so as to obtain a sample of 105 companies. This study uses secondary data in the form of numbers that are processed into a statistical measurement scale, so it is called secondary data. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that profitability (ROA) and firm size (SIZE) have no effect on firm value, liquidity (AKO) has a positive and significant effect on firm value, while leverage (LTDER)  has a negative and significant effect on firm value.

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