cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muhammad Khoiruddin Harahap
Contact Email
owner@polgan.ac.id
Phone
+6282251583783
Journal Mail Official
owner@polgan.ac.id
Editorial Address
Politeknik Ganesha Jl. Veteran Jl. Manunggal No.194 Labuhan Deli, Deli Serdang, Sumatera Utara Indonesia
Location
Kota medan,
Sumatera utara
INDONESIA
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
 51   52   53   54   55 
Tantangan Pengaturan Anti-treaty Shopping di Indonesia Setelah Berlakunya Multilateral Instrument Agung Kurniawan; Ning Rahayu
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.v6i4.1095

Abstract

This paper reviews the rapidly growing empirical literature on anti-treaty shopping arrangements after the adoption of multilateral instruments, especially those relating to the application of the Principal Purpose Test (PPT). The absence of a Principal Purpose Test definition in the agreement, or an international understanding of how the PPT should be interpreted means that various parties may act differently and provide different interpretations of a transaction or arrangement. In addition, the inequalities of evidence between the tax authorities and taxpayers on the justification of transaction motives or arrangements solely for the benefit of the agreement raises the potential for tax disputes that are getting bigger because of the different perspectives built by the tax authorities and taxpayers. The purpose of this study is to examine the theoretical and empirical aspects of the challenges and obstacles in implementing the PPT arrangement in Indonesia, as well as to see the development of the arrangement from a global perspective. The research approach used in this study is to use qualitative methods with data collection techniques through documentation and literature review or literature study by providing an understanding of a social phenomenon related to the implications of implementing the Principal Purpose Test. The results and conclusions of this study lead to the urgency that the Tax Authority increasingly needs to issue regulations related to the implementation of the Principal Purpose Test in order to create legal certainty for taxpayers.
Pengaruh Return on Assets (ROA), Return on Equity (ROE), dan Earning per Share (EPS) terhadap harga saham: (Studi Empiris Pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020) Debbie Christine; Winarti Winarti
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.v6i4.1096

Abstract

It is important for investors before making an investment to know how the performance of a company can be seen from the financial statements. Financial statements are information that can assist in making decisions, one of which is investment. Where profitability is one aspect that must be considered, profitability is the company's ability to utilize existing resources to achieve profits. This study was conducted to empirically test the effect of profitability on stock prices as measured by the ratio of Return on Assets (ROA), Return on Equity (ROE) and Earning Per Share (EPS). This research was conducted on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The population of this study were 26 companies. The sampling technique in this study used a non-probability sampling method, namely purposive sampling. The sample in this study were 20 companies. The type of data used is secondary data using financial reports obtained from the official website of the Indonesia Stock Exchange. This research was conducted using the classical assumption test method, multiple linear regression analysis, and hypothesis testing (t test and F test). The results of this study prove that partially and simultaneously profitability using the ratio of Return on Assets (ROA), Return on Equity (ROE) and Earning Per Share (EPS) affect stock prices.
Pengendalian Internal Meminimalisir Financial Statement Fraud Melalui Sistem Informasi Akuntansi Penggajian di RSU Muhammadiyah Ponorogo Titi Rapini; Umi Farida; Rizki Listyono Putro
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.v6i3.1097

Abstract

The purpose of this study is to analyze how the application of the payroll accounting information system at the Muhammadiyah Ponorogo General Hospital, and how the system supports internal control efforts in the company. The methodology used in this research is descriptive qualitative, using interview, documentation, and observation techniques. The results of the study explain the findings in the field related to the payroll accounting information system, showing that there is a separation of duties in the organizational structure that is responsible for managing employee finances, namely the SDI sub-section (my source is human), the accounting sub-section, and the treasury sub-section. The SDI subdivision (my source is human), is responsible for recording employee attendance using a finger print, as well as recapitulating employee attendance every month to make a list of employee salaries, then submitting the accounting subdivision. The accounting subdivision is responsible for making records relating to salary payments such as salary payables and tax payables, as well as re-examining the payroll made by the SDI section and issuing orders for spending money and forwarded to the treasury subsection for payroll payments and recording money out . The treasury subdivision is responsible for paying employee salaries through the bank by transferring money directly to each employee's account, as well as providing proof of transfer to the accounting subdivision to record outgoing money through the recording system. So the payroll accounting information system at the Ponorogo Muhammadiyah General Hospital shows that it supports internal control efforts that are quite good, there is a clear separation of duties in the organizational structure responsible for managing finances. Expected to be able to compile financial reports that can be accounted for to stakeholders, carry out salary payments on time and can minimize financial statement fraud.
Studi Empiris Kualitas Audit Pada Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Lampung Muhammad Ichsan Siregar; Muhammad Hidayat; Abdullah Saggaf; Sri Maryati; Nilam Kesuma
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.v6i4.1098

Abstract

This study aims to obtain empirical evidence about the effect of competence, independence and objectivity on audit quality. The population in this study were all auditors who worked at the Supreme Audit Agency of the Republic of Indonesia. Researchers took a sample of 60 auditors who is still active. The data used in this study is primary data. The primary data used by the researcher is in the form of a questionnaire using a series of structured questions relating to the problem to be studied and related to the variables to be studied, namely: Competence, Independence, Objectivity and Audit Quality. Data collection techniques carried out in this study using a questionnaire technique. Researchers obtained data by sending a questionnaire via google form to the auditors of the Lampung Representative Audit Board. While the measuring instrument or research instrument used in this research is to use a Likert scale. Processing and analyzing data in this study using the SPSS program which is used to calculate statistical values in the form of descriptive statistical tests, data quality tests, multiple regression tests, classical assumption tests and hypothesis testing. Data analysis using multiple linear regression analysis is used to determine the direction and how much influence the independent variable has on the dependent variable. Based on the results of the study, it was found that competence and objectivity had a significant effect on audit quality, while independence had no significant effect on audit quality.
Optimalisasi Wewenang PPNS DJP dalam Penyitaan dan Pemblokiran Aset untuk Pemulihan Kerugian Pendapatan Negara Andi Ulil Amri Burhan; Gunadi Gunadi
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.v6i4.1102

Abstract

Penegakan hukum pidana di bidang perpajakan khususnya di Indonesia telah memasuki babak baru sejak disahkannya Undang-Undang Harmonisasi Peraturan Perpajakan di Tahun 2021 yang mengedepankan pemulihan kerugian pada pendapatan negara. Pendekatan yang dilakukan dalam pemulihan kerugian pada pendapatan negara dapat melalui keadilan restoratif dan pemulihan aset. Pendekatan keadilan restoratif diwujudkan melalui pengungkapan ketidakbenaran perbuatan sedangkan pendekatan pemulihan aset diwujudkan melalui pembayaran pidana denda. Untuk memastikan pidana denda terbayar, Penyidik Pajak harus memastikan tersedianya aset atau harta milik Wajib Pajak/Penanggung Pajak/Tersangka untuk diamankan dan memenuhi angka kerugian pada pendapatan negara. Wewenang melakukan pemblokiran dan penyitaan terhadap aset yang terkait dan tidak terkait dengan tindak pidana menjadi hal baru yang diatur di dalam ketentuan perpajakan di Indonesia dan diharapkan berujung pada terpulihnya kerugian pada pendapatan negara. Metode yang digunakan peneliti dalam tulisan ini adalah deskriptif kualitatif melalui kajian pustaka dan studi literatur untuk menjelaskan urgensi dari wewenang penyitaan dan pemblokiran aset oleh Penyidik Pajak, menguraikan tantangan yang akan dihadapi, dan rekomendasi untuk optimalisasi pelaksanaan wewenang tersebut. Peneliti menemukan tantangan dari pelaksanaan wewenang tersebut diantaranya disparitas pemahaman aturan dan kegiatan penelusuran aset sedangkan rekomendasi yang dapat peneliti berikan adalah perlunya aturan pelaksanaan dari Undang-Undang Harmonisasi dan Peraturan Perpajakan, sosialisasi pasal pidana kepada penegak hukum lainnya, dan memperkuat kerjasama baik internal maupun eksternal Direktorat Jenderal Pajak. Peneliti menyimpulkan bahwa dengan adanya wewenang ini, maka penegakan hukum pajak di Indonesia dapat mendorong terciptanya efek jera terhadap pelaku tindak pidana di bidang perpajakan dan efek takut terhadap calon pelaku tindak pidana di bidang perpajakan.
Peran Financial Technology Berbasis Digital Payment System E-Wallet dalam Meningkatkan Literasi Keuangan Hikmatul Maulidah; Krisdiyawati Krisdiyawati; Erni Unggul Sedya Utami
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.v6i4.1105

Abstract

This study aims to determine the role of financial technology based on the digital payment system e-wallet in improving financial literacy in MSMEs. Financial technology based on the digital payment system e-wallet is a financial service that can help MSME actors to make payment transactions easily and automatically provide financial recording facilities related to cash receipt transactions that occur in the business of MSME actors. There are 4 levels of financial literacy, namely not literate, less literate, sufficient literate, and well literate. Financial literacy in this study was measured by knowledge and understanding, risks and benefits, features, security and confidentiality, and skills in using e-wallet used by MSME owners. The study was conducted on 2 MSME coffee shops that use financial technology based on the digital payment system e-wallet, namely Wiji Kopi and Tradition Ngopi. The type of research in this study is qualitative with a case study approach. This research uses spiral data analysis technique. This study uses primary data and secondary data in the form of interviews, observations, literature studies, and documentation. Research results The application of financial technology based on the digital payment system e-wallet facilitates the business activities of MSME coffee shop actors, especially in terms of managing payment transactions in their business so as to increase the financial literacy of coffee shop MSME actors.
Pengaruh Kualitas Sumber Daya Manusia, Ukuran Usaha dan Sosialisasi SAK EMKM Terhadap Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Atik Tri Andari; Novie Astuti Setianingsih; Elmi Rakhma Aalin
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.v6i4.1109

Abstract

Laporan keuangan dapat memberikan informasi yang akurat bagi semua pihak yang berkepentingan dan menggambarkan kinerja dari sebuah usaha secara efektif, khususnya UMKM. Hal ini akan lebih mempermudah bagi pihak yang berkepentingan jika laporan keuangan UMKM sesuai dengan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM). Ada beberapa faktor yang mempengaruhi pemahaman UMKM dalam menyusun laporan keuangan berdasarkan SAK EMKM, yaitu kualitas SDM, ukuran perusahaan, dan sosialisasi SAK EMKM. Penelitian ini bertujuan untuk mengetahui dan menganalisis apakah kualitas sumber daya manusia, ukuran perusahaan, sosialisasi SAK EMKM terhadap penyusunan laporan keuangan berdasarkan SAK EMKM. Obyek penelitian adalah UMKM industri pengolahan di Kota Kediri dengan sampel 59 industri. Data diperoleh dari kuesioner yang disebarkan kepada pemilik UMKM. Analisis data penelitian ini menggunakan analisis regresi linear berganda dengan aplikasi SPSS. Hasil dari penelitian ini adalah kualitas SDM, ukuran perusahaan, dan sosialisasi SAK EMKM secara bersama-sama berpengaruh terhadap penyusunan laporan keuangan berdasarkan SAK EMKM. Hal ini berarti kualitas pelaku usaha dengan tingkat pendidikan yang tinggi akan paham dan lebih mudah memahami mengenai betapa pentingnya melakukan laporan keuangan berdasarkan SAK EMKM. Semakin besarnya ukuran usaha akan mendorong untuk mencari kebutuhan modal usaha dari pihak ketiga sehingga perlu adanya laporan keuangan sebagai salah satu bukti kelayakan usaha. Adanya sosialisasi secara mengenai akuntansi dan juga pelaporan yang sesuai dengan SAK EMKM.
Pengaruh Return On Assets dan Debt To Equity Terhadap Return Saham Degan Inflasi Sebagai Pemoderasi Umi Rahma Dhany; Ahmad Iskandar Rahmansyah
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.v6i3.1110

Abstract

Financial performance is one of the easiest ways to choose stock investments in a company. This is done so that the goal of investors to get the desired profit in the form of stock returns can be realized. Several previous studies were inconsistent in revealing the effect of financial performance on stock returns. So the purpose of this study is to determine the effect of financial performance with stock returns, which is then added to inflation as a moderating variable of the relationship. The independent variable consists of return on assets and debt to equity ratio, while the dependent variable is stock return. The population of this research is 30 Sharia stock issuers who are members of the Jakarta Islamic Index during the COVID-19 pandemic, namely 2020-2021. The sample of this research is 24 syariha stock issuers who are members of the Jakarta Islamic Index for 2 periods, namely 2020-2021. Data in the form of financial statements obtained from the IDX official website, then analyzed using the SMARTPLS 3 application for validity testing, reliability testing, analyzing the coefficient of determination, and hypothesis testing. The results showed that return on assets had no significant effect on stock returns. Likewise, the debt to equity ratio does not show any significant effect on stock returns. Furthermore, it is known that inflation is not a moderating variable of the effect of return on assets and debt to equity on stock returns.
Pengaruh Sales Growth, Likuiditas Dan Ukuran Perusahaan Terhadap Financial Distress Lise Roswati Rochendi; Nuryaman Nuryaman
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.v6i4.1113

Abstract

The company's goal other than making a profit is to be able to continue to grow and survive in the competition, but the emergence of internal threats such as financial difficulties can hinder the achievement of the company's goals. Therefore, management is required to perform optimally in the company's activities, especially financial in order to avoid financial distress. This study aims to determine the effect of sales growth, liquidity and firm size on financial distress. The population of this study are transportation companies listed on the Indonesia Stock Exchange for the 2016-2021 period. The sample selection using purposive sampling technique, the sample obtained is 16 companies with a 6 year observation period so that there are 96 research data. The type of data used in this research is quantitative data. The data collection method uses secondary data in the form of financial reports. The method used is descriptive and verification method using a quantitative approach. The data analysis technique used in this research is logistic regression analysis, coefficient of determination, partial significance test using Eviews version 9. The results show that sales growth has no effect on financial distress, liquidity has no effect on financial distress and the size of the company has a negative effect on financial distress.
Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak Pada Perusahaan Makanan dan Minuman Yang Terdaftar Di BEI Zulia Hanum; Jihan Faradila
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1114

Abstract

Fenomena penyajian laporan keuangan terkait tanggung jawab sosial perusahaan makanan dan minuman pada Bursa Efek Indonesia mengalami kenaikan namun perusahaan makanan dan minuman tersebut masih melakukan penghindaran pajak. Pada tahun 2015-2019 beberapa perusahaan makanan dan minuman menunjukan bahwa meningkatnya tanggung jawab sosial perusahaan terhadap masyarakat tidak menjamin perusahaan untuk berhenti melakukan penghindaran terhadap pajaknya begitpula sebaliknya. Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility terhadap agresivitas pajak pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2015 – 2019. Jenis penelitian ini adalah penelitian kuantitatif. Teknik pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Sehingga sampel yang diperoleh sebanyak 11 perusahaan makanan dan minuman yang terdaftar di BEI tahun 2015 - 2019 dengan total data pengamatan sebanyak 55 data selama 5 tahun pengamatan. Teknik pengumpulan data yang digunakan adalah dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah statistik deskriptif, analisis regresi linier sederhana dan uji hipotesis dengan alat bantu software SPSS 26. Dalam statistic desktiptif nilai minimum corporate social responsibility sebesar 0,050 dan nilai maksimumnya sebesar 0,350 sedangkan nilai minimum agresivitas pajak sebesar 0,185 dan nilai maksimumnya sebesar 0,349. Hasil penelitian ini menunjukkan bahwa corporate social responsibility berpengaruh terhadap agresivitas pajak.

Page 53 of 145 | Total Record : 1442

 51   52   53   54   55 

Filter by Year

2017 2025


Reset
Filter By Issues
All Issue Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025 Vol. 9 No. 3 (2025): Research Articles July 2025 Vol. 9 No. 2 (2025): Artikel Riset April 2025 Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025 Vol. 8 No. 4 (2024): Artikel Research Oktober 2024 Vol. 8 No. 3 (2024): Artikel Research July 2024 Vol. 8 No. 2 (2024): Artikel Research April 2024 Vol. 8 No. 1 (2024): Artikel Riset Januari 2024 Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023 Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023 Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023 Vol. 7 No. 1 (2023): Forthcoming (IN PRESS) | Article Research Volume 7 Issue 1, Januari 2023 Vol. 6 No. 4 (2022): Call for Paper Volume 6 Issue 4 Periode Oktober 2022 Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022 Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022 Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022 Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022 Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021 Vol. 5 No. 1 (2021): Article Research Februari 2021 Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020 Vol. 4 No. 2 (2020): Article Research Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019 Vol. 3 No. 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019 Vol. 2 No. 2 (2018): Owner Vol 2 No 2 Tahun Agustus 2018 Vol. 2 No. 1 (2018): Owner Volume 2 Nomor 1, Februari 2018 Vol. 1 No. 2 (2017): Owner Volume 1 Nomor 2 Agustus 2017 Vol. 1 No. 1 (2017): Owner Volume 1 Nomor 1 Februari 2017 More Issue