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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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Keberhasilan Corporate Turnaround Pada Perusahaan Yang Mengalami Financial Distress di Masa Pandemi COVID-19 Ryan Chetta; Khomsiyah Khomsiyah
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.v6i4.1131

Abstract

This study intended to examine how company turnover was measured in Indonesian stock real estate markets and real estate companies in 2019-2020. The logistic regression analysis of assets retrenchment, expense retrenchment, free assets, and company size was adopted for the study to quantify corporate turnaround. There were 76 firms involved in real estate and property, according to the Indonesia Stock Exchange. Only 56 real estate and property companies out of that total satisfy the requirements or were eligible to be included as the sample. The researcher employed the sampling approach to select a sample that met a set of criteria to determine this sample. The sample taken by the researcher is in the form of financial statements which are a source of quantitative data from the official website. The result of this study proves that free assets and company size have a positive and significant effect on a company’s ability to successfully implement a corporate turnaround as evidenced by a significance value of more than 0.05. Meanwhile, the variables of asset retrenchment and expenses retrenchment have no significant effect on the Company's success in carrying out corporate turnaround as evidenced by a significance value of less than 0.05.
Pengaruh Intellectual Capital dan Diversity Gender terhadap Financial Distress Dimoderasi oleh Firm Size Amanda Putri Ramadanty; Khomsiyah Khomsiyah
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.v6i4.1132

Abstract

The study aimed to investigate the effect of intellectual capital and gender diversity on financial distress as measured by Zmijewski where firm size was as moderating variable. Population involved was that the company properties and real estate listed on the Indonesia Stock Exchange in the period of 2020 until 2021, 130 companies were as the population and the samples were chosen by using purposive sampling. The samples that met the criterion were 100 companies. The hypotheses were investigated by using Moderated Regression Analysis. The results revealed that intellectual capital has a negative effect on financial distress, gender diversity had a positive effect on financial distress. Firm size as moderation strengthens the relationship of intellectual capital and firm size as moderation weakens the relationship gender diversity to financial distress.Companies can pay attention to factors outside the financial statements by increasing intellectual capital in terms of resources, so that the company is able to organize financial performance well so as to avoid financial distress. In addition, the factor of gender diversity as a determinant of the decision making of the board of directors is based on gender. This has an effect on optimal and dynamic decision making. So as to improve the Company's performance and minimize the occurrence of financial distress.
Capital Structure, Accounting Conservatism, Agency Cost, dan Firm Value Vika Aprianti; Khomsiyah Khomsiyah
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.v6i4.1133

Abstract

The purpose of this research is to evaluate how capital structure, accounting conservatism, and  agency cost impact firm value. The financial reports companies listed on the IDX in 2019–2021 are data utilized in this analysis. The website of the Indonesian Stock Exchange (IDX) supplied the information for this research. There are 671 companies listed in 2019, 716 in 2020, and 769 in 2021. The samples in this research are non-cylicals consumer sector companies. There are 87 companies which was fit the criteria. The study aimed to investigate whether capital structure, accounting conservatism, and agency cost had an effect on firm value. Consequently, there was no effect of the company's capital structure on firm value. This indicates that shareholders are not too focused on capital structure to assess a company. However, companies that had high agency costs followed by good management. Thus, firm value was also high because it could be taken into consideration by shareholders to oversee management actions to support a better firm value. Then, accounting conservatism which showed caution over uncertainty in maintaining the quality of reported earnings. Accounting conservatism has a negative effect on firm value, this indicates that shareholders prefer companies that do not carry out accounting conservatism so that there is no early recognition of losses and company profits remain high.
Analisis Peningkatan Potensi Ekonomi Desa Melalui Pemberdayaan Industri Kecil Menengah (IKM) Berbasis Teknologi Pada Masyarakat Nelayan Desa Sirukkungon Kabupaten Toba Sumatera Utara Eka Pratiwi Septania Parapat; Ricat Berlien
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.v6i4.1134

Abstract

The backwardness of Sirukkungon Ajibata Village as one of the tourist villages in Toba Regency is the phenomenon behind this research. Sirukkungon village is a village located around Lake Toba, which is why the fish farm in Sirukkungon utilizes cages in Lake Toba. The majority of the residents of Sirukkungon Village are fishermen, fishermen with low economic levels. From the results of the initial survey, researchers found facts in the field that Sirukkungon Village is very rich in lake ecosystems that are still very natural, so there are lots of freshwater fish there. In addition, the natural conditions are very beautiful and beautiful to be the main attraction. However, as a tourist village, Sirukkungon is still very far behind compared to other villages. The condition of community resources that are classified as low, the mindset that is still closed and there is no role for technology makes this village left behind. It is hoped that the results of this study can answer the economic problems of Sirukkungon village through the application of the strategies offered. The research method used is descriptive qualitative using IFAS and EFAS matrices in SWOT analysis where the researcher is the research tool. The results of this study are technology-based IKM Empowerment has a high potential for success because villages have strengths and opportunities that are greater than weaknesses and threats.
Analisis Revitalisasi Desa Wisata dengan Mengoptimalkan Ekonomi Kreatif Melalui UMKM Berbasis Digital Pada Desa Sigapiton Eko Deswin Miechaels Siringoringo; Muhammad Yunus
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.v6i4.1135

Abstract

Sigapiton Village is one of the villages in North Toba Regency which until now has not applied technology in economic activities, especially people's businesses, both UMKM, IKM, Cooperatives, and others.. The potential that is owned is not managed properly due to limited Human Resources so that the use of technology is also limited. The purpose of this study is to analyze the revitalization of tourist villages by optimizing the creative economy through technology-based SMEs. The stages of the research process start from the initial planning, namely making a written plan or plan by determining the date of implementation and the person in charge. After the research plan is summarized, the researcher immediately conducts an initial survey to obtain basic information about the topic to be studied. Data collection techniques were carried out by interview and observation. The analytical technique used is the Grounded Theory method, which is a qualitative analysis model using systematic procedures to develop scientific theories based on existing phenomena. The results of this study are digital-based SMEs are one of the most appropriate solutions to be applied to increase the productivity of business actors in Sigapiton Village, especially in terms of increasing sales through marketing.  
Analisis perbandingan tingkat akurasi model Financial Distress pada perusahaan sektor transportasi dan Logistik Hardiansyah Yuris Wirawan; Dewi Pangestuti
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.v6i4.1136

Abstract

Data on the average profit and loss and the movement of sectoral growth in transportation and logistics sector companies which experienced a decline indicate that investor confidence in these sectors is decreasing. The purpose of this study was to determine whether there were differences in the prediction results of the financial distress model and to find out how much accuracy each prediction model tested and which model had the highest level of accuracy. The sample in this study was selected by purposive sampling technique and obtained a total of 22 companies that became the research sample. The research method uses a non-parametric test, namely the Kruskal-Wallis test and the level of accuracy test. The results of this study conclude that based on statistical tests there are significant differences in the use of financial distress prediction models. In addition, the accuracy test states that the model with the highest level of accuracy is produced by the Taffler model with an accuracy of 76.14%, followed by the Grover model with an accuracy of 69.32% and finally the Fulmer model with an accuracy of 63.64%.
Peran Manajemen Risiko Dalam Memoderasi Rasio Keuangan Terhadap Nilai Perusahaan Maychael Maychael; Dewi Cahyani Pangestuti
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.v6i4.1137

Abstract

Penelitian ini merupakan penelitian kuantitatif yang ditujukan untuk mengetahui peranan manajemen risiko dalam memoderasi rasio keuangan terhadap nilai perusahaan, serta untuk mengetahui peranan rasio profitabilitas (return on equity ratio), peranan rasio solvabilitas (debt to equity ratio), dan peranan rasio likuiditas (current ratio) terhadap nilai perusahaan (Tobin’s Q). Populasi dalam penelitian ini adalah perusahaan sektor properti di Bursa Efek Indonesia (BEI) periode 2017-2020. Pemilihan sampel yang digunakan adalah purposive sampling, sehingga diperoleh 30 perusahaan dengan periode penelitian 4 tahun, serta memperoleh 120 data penelitian. Analisis data dalam penelitian menggunakan analisis regresi data panel dengan aplikasi E-Views 12 dan tingkat signifikansi sebesar 5%. Hasil dari penelitian secara parsial menunjukkan bahwa : profitabilitas berpengaruh terhadap nilai perusahaan, manajemen risiko tidak memoderasi profitabilitas terhadap nilai perusahaan, solvabilitas berpengaruh terhadap nilai perusahaan, manajemen risiko tidak memoderasi solvabilitas terhadap nilai perusahaan, likuiditas berpengaruh terhadap nilai perusahaan, dan manajemen risiko tidak memoderasi likuiditas terhadap nilai perusahaan.
Batasan Penghasilan Bruto pada SPT 1770 SS, Masihkah Sesuai? Marsono Marsono; Hanik Susilawati Muamarah
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.v6i4.1138

Abstract

Kepatuhan wajib pajak salah satunya dapat diketahui dengan melihat kemauannya dalam mengisi SPT. Bagi WP OP karyawan di Indonesia, SPT yang paling sederhana ialah formulir 1770 SS. Formulir ini dikeluarkan oleh DJP untuk memberikan kemudahan bagi WP OP karyawan dengan penghasilan bruto tertentu yang memiliki risiko ketidakpatuhan rencah. Saat ini batasan penghasilan bruto yang dapat menggunakan formulir tersebut ialah 60 juta rupiah, yang telah digunakan sejak 2008. Melihat kondisi saat ini, jumlah WP OP karyawan yang dapat menggunakan formulir tersebut sangat sedikit. Penelitian ini bertujuan untuk memberikan rekomendasi batasan penghasilan bruto bagi WP OP karyawan untuk menggunakan SPT 1770 SS. Penelitian dilaksanakan secara kualitatif. Berdasarkan hasil penelitian, direkomendasikan besaran sebesar Rp98.160.000,00 yang dapat dibulatkan menjadi Rp100.000.000,00. Rekomendasi diberikan dengan melihat besarnya PPh terutang maksimal pada rentang tahun 2009–2011 yang merupakan tahun-tahun awal pemberlakuan SPT 1770 SS. One of the ways in which taxpayer compliance can be identified is by looking at their willingness to fill out tax return. For employees as individual taxpayers in Indonesia, the simplest tax return is form 1770 SS. This form is issued by the DGT to provide convenience for employees as individual taxpayers with a certain gross income who have a low risk of non-compliance. Currently, the gross income limit that can use this form is IDR 60 million, which has been used since 2008. Looking at the current conditions, the number of employees as individual taxpayers who can use this form is very small. This study aims to provide recommendations for gross income limits for employees as individual taxpayers to use tax return form 1770 SS. The research was carried out qualitatively. Based on the research results, the recommended amount is IDR 98,160,000.00 which can be rounded up to IDR 100,000,000.00. Recommendations are given by looking at the maximum amount of income tax payable in the range of 2009–2011 which are the early years of the tax return form 1770 SS.
Peran Moderasi Komite Audit dalam Hubungan Audit Tenure dan Reputasi KAP dengan Kualitas Audit Khavid Normasyhuri; Fauzi Fauzi; Muhammad Suhaidi
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.v6i4.1142

Abstract

This study tries to provide empirical evidence in order to see the factors that can affect audit quality, namely audit tenure and reputation of public accounting firms and see whether the audit committee can strengthen or even weaken in improving audit quality. The research sample is a manufacturing company listed on the Indonesia Stock Exchange from 2019-2021 with a purposive sampling technique. The number of observed samples was 96. The data analysis used was logistic regression and Moderate Regression Analysis. The statistical tool used is SPSS Version 21. The results of the study provide facts that audit tenure has no effect on improving audit quality. The reputation of the Public Accounting Firm has an influence on improving audit quality. The audit committee has not been able to moderate or weaken the relationship between audit period and audit quality improvement. The audit committee is able to moderate or strengthen the reputation of the Public Accounting Firm on improving audit quality.
Pengaruh skeptisme profesional dan kompetensi auditor terhadap kualitas audit jarak jauh pada masa pandemi Covid-19 pada kantor Akuntan Publik di Bandung Suci Fitria Cisadani; Aida Wijaya
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.v6i4.1143

Abstract

Audit quality is the market value probability that the audit report will find opportunities in the financial statements, namely violations of the client's accounting system. In order to support audit quality, auditors must have a skeptical and competent attitude. The formulation of the problems studied in this study are: (1) How is the effect of professional skepticism of auditors on remote audit quality during the Covid-19 pandemic. (2) How does auditor competence affect remote audit quality during the Covid-19 pandemic. (3) How does professional skepticism and auditor competence affect remote audit quality during the Covid-19 pandemic. This study aims to determine the effect of professional skepticism and auditor competence on remote audit quality during the Covid-19 pandemic. The sample method used is simple random sampling method with a sample of 50 auditors at the Bandung City Public Accountant Office. The data analysis method used in this research is using multiple linear regression analysis method using SPSS 25 software. The results of this study indicate that professional skepticism (X1) and Auditor competence (X2) has a positive and significant effect simultaneously on quality of remote audits during the covid-19 pandemic (Y).

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