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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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Pemilihan Metode Akuntansi R&D dan Penghematan Pajak: Studi Empiris di Indonesia pada Era Covid-19 Era Vuca Marcellina Vera Puspitasari; Dielanova Wynni Yuanita; Christine Novita Dewi
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.v6i4.1149

Abstract

This study examines the accounting method of expenditures for research and development by companies listed on the Indonesia Stock Exchange (IDX). This study uses the periode before and during the Covid-19 pandemic. This study uses Positive Accounting Theory and Contingency Theory as the basis for developing hypotheses with a sample of 168 obtained from 56 companies in Indonesia as one of the countries adopting International Financial Reporting Standards (IFRS) with a research period of 2018-2020. This study uses a regression test with research result showing that in the conditions of the Covid-19 pandemic with high uncertainty and limited information, the intensity of companies to capitalize on research and development expenditures is smaller than before the Covid-19 pandemic. This study provides an overview for companies in making decisions regarding the accounting treatment of expenditures for research and development, especially in conditions of uncertainty and limited information.
Analisis Efektivitas Refocusing Anggaran Pada Pemerintah Kota Malang Di Masa Pandemi Covid-19 Ana Sopanah; Nerizqullah Auriga Tsarwa; Dwi Anggarani
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.v6i4.1150

Abstract

Budget refocusing as an effort to accelerate the handling of the Covid-19 pandemic. However, this Budget Refocusing has not proven to be very effective in gaining public trust in the government in dealing with problems that arise during the Covid-19 pandemic. The purpose of this study is to analyze the effectiveness of budget refocusing in government. The research method used by researchers in this study is a qualitative method. The research design used by the researcher is a case study. The main research location chosen by the researcher is in Malang City, East Java Province. There are three data collection techniques used by researchers, namely observation, interviews, and documentation studies. While the data analysis techniques used include data collection, data reduction, data presentation, and drawing conclusions or verification. Then test the validity of the data and triangulate the data. From the results it can be concluded that the implementation of budget refocusing is realized by handling health, economic recovery and anticipation of regional economic decline. Efforts to reduce COVID-19 positive patients and improve economic growth have been carried out and are more effective. And the results of these implementations can create the effectiveness of Budget Refocusing due to improved economic growth and the reduced positive number of Covid-19 in Malang City.
Ukuran perusahaan, Capital Intensity, Pendanaan aset dan profitabilitas sebagai determinan faktor agresivitas pajak Anissa Amalia Mulya; Desy Anggraeni
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.v6i4.1152

Abstract

Pajak memiliki peranan penting bagi perekonomian Negara, namun di sisi lain, pajak dianggap sebagai biaya yang akan mengurangi keuntungan perusahaan dan memperkecil jumlah laba bersih. Oleh karena itu, perusahaan melakukan berbagai kegiatan untuk dapat meminimalkan beban pajaknya. Agresivitas pajak merupakan upaya yang perusahaan gunakan dalam mengurangi beban pajaknya dengan kegiatan mengurangi pemasukan kena pajak melalui dua cara, yaitu Tax Avoidance & Tax Evasion. Meskipun dalam beberapa haltidak bertentangan dengan peraturan yang ada, tetapi semakin besar celah penghematan pajak sebuah industri maka industri tersebut semakin agresif atas pajak. Penelitian ini bertujuan untuk mengetahui determinan faktor dari agresivitas pajak. Penelitian ini dilakukan terhadap perusahaan manufaktur sub sektor makanan dan minuman yang terdapat di Bursa Efek Indonesia periode 2018-2021, dengan metode pemilihan diperoleh sampel penelitian sebanyak 24 perusahaan. Data yang digunakan adalah laporan keuangan yang dipublikasikan oleh Bursa Efek Indonesia. Alat analisis yang digunakan adalah analisis regresi linear berganda untuk mengetahui pengaruh ukuran perusahaan, capital intensity, pendanaan aset, dan profitabilitas terhadap agresivitas pajak. Pengolahan data dalam penelitian ini menggunakan program Statistical Package for the Social Science (SPSS) versi 25. Dari hasil penelitian diketahui bahwa ukuran perusahaan dan capital intensity berpengaruh positif terhadap agresivitas pajak, pendanaan aset dan profitabilitas berpengaruh negatif terhadap agresivitas pajak.
Pengaruh struktur kepemilikan pada perusahaan keluarga yang terdaftar di Bursa Efek Indonesia: dimoderasi oleh Karakteristik Dewan Santi Yopie; Caroline Hakim
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.v6i4.1154

Abstract

This study was to examine family ownership, institutional ownership, managerial ownership, and foreign ownership on the performance of family firms. In addition, this study will also examine family ownership which is moderated by the independent board of commissioners and the board of directors. This study uses quantitative methods and is tested using the SPSS application and E-views. The sample in this study is a family company listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2021. The company's performance variable in this study is measured by Tobin's Q. This study will conduct three tests. The first test is all variables without moderation. The second test is family ownership which is moderated by an independent board of commissioners. The third test is family ownership which is moderated by the board of directors. The results of this study are family ownership and foreign ownership have a significant positive effect on company performance. Meanwhile, institutional ownership, managerial ownership, family ownership moderated by an independent board of commissioners, and family ownership moderated by a board of directors have an insignificant effect on company performance. The results of this study can conclude that not all share ownership can affect the performance of a company.
The Faktor-Faktor Yang Mempengaruhi Akuntabilitas Pengelolaan Keuangan Dana BTT Covid 19 Pemerintah Provinsi Sumatera Barat Ike Roza Mardian; Yurniwati Yurniwati
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.v6i4.1155

Abstract

Accountability is an obligation to be responsible for the implementation of activities and final results to the community as the holder of the obligation, in accordance with the provisions of the legislation. The people through the DPR/DPRD give authority to the government to manage economic resources, therefore the government has the obligation to convey responsibility, report, present and disclose all activities and activities that are the responsibility of management. This research is to examine the effect of the Government's Internal Control System, information technology and organizational commitment to the Accountability of Financial Management of the Covid 19 BTT Fund in the West Sumatra Provincial Government. The data processed is primary data obtained directly from respondents, namely financial and asset managers at the Regional Apparatus Organization (OPD) of the West Sumatra Provincial Government which manages the BTT Covid 19 budget for the 2020 and 2021 Fiscal Years. The results showed that the Government's Internal Control System had an effect on the Accountability of Financial Management of the BTT Covid 19 Fund with the highest indicator being the control environment dimension and the lowest indicator being the risk assessment dimension, while information technology and organizational commitment had no effect on Management Accountability. Finance of the BTT Covid 19 Fund.
Pengaruh Komisaris Independen Dan Kepemilikan Institusional Terhadap Konservatisme Akuntansi Pada Perusahaan BUMN Gerry Hamdani Putra; Denny Novi Satria
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.v6i4.1156

Abstract

Accounting conservatism is a precautionary principle at the time of financial reporting so that companies are not in a hurry when recognizing and assessing assets and profits so that they can immediately recognize possible losses and debts that may occur, value assets with the lowest value, and take into account liabilities with the highest value. The application of conservatism in making financial statements, an investor can view financial statements transparently and without any element of manipulation contained in the financial statements, because the concept of conservatism is recognizing all losses and recognizing profits only when the profits actually occur. Accounting conservatism is a concept that recognizes expenses and liabilities directly even though there is uncertainty about the outcome, but only recognizes revenues and assets when they are actually received. This study aims to obtain empirical evidence of the effect of independent commissioners and institutional ownership on accounting conservatism. This research is classified as quantitative research. The population in this study are state-owned companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling method used is purposive sampling. The analytical method used is panel data analysis. The number of sample companies used are 17 state-owned companies in a span of 3 years, so the final data used is 51 observational data. The results show that 1) Independent Commissioner has a positive effect on accounting conservatism 2)Institutional ownership has no effect on accounting conservatism
Pengaruh Produk Domestik Regional Bruto dan Upah Minimum Kabupaten Terhadap Penyerapan Tenaga Kerja Di Kabupaten Bogor Dari Tahun 2010 - 2020 Harun Al Rasyid; Agus Tri Indah K
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.v6i4.1157

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh produk domestik regional bruto, tingkat upah, terhadap penyerapan tenaga kerja di Kabupaten Bogor  tahun 2010 -2020. Pendekatan yang digunakan adalah pendekatan kuantitatif dengan metode deskriptif. Jenis data dalam penelitian ini adalah data panel berupa sampel dari tahun 2010 - 2020 kabupaten Bogor  dengan penyerapan tenaga kerja tertinggi pada tahun 2019 dengan jumlah 2,791,651 pekerja. Dalam penelitian ini digunakan analisis regresi linear berganda , dengan sistem komputerisasi menggunakan SPSS. Setelah melakukan penelitian dengan data sekunder, dapat disimpulkan ada dua variabel yang mempengaruhi Penyerapan Tenaga Kerja yaitu Produk Domestik Regional Bruto dan Upah Minimum Kabupaten. Hasil penelitian secara simultan atau bersama-sama dalam Uji F, Kedua variable independen yaitu Produk Domestik Regional Bruto dan Upah Minimum Kabupaten secara bersama-sama mempengaruhi Penyerapan Tenaga Kerja di Kota Kabupaten Bogor. Kemudian dengan uji t, Produk Domestik Regional Bruto tidak berpengaruh Positif dan signifikan terhadap Penyerapan Tenaga Kerja di Kabupaten Bogor. Upah Minimum Kota berpengaruh Positif signifikan terhadap Penyerapan Tenaga Kerja di Kota Kabupaten Bogor. maka diperoleh kesimpulan bahwa  upah minimum Kabupaten berpengaruh terhadap Penyerapan tenaga kerja dan secara simultan terdapat pengaruh terhadap variabel bebas yaitu PDRB(X1) dan variabel UMK(X2) terhadap variabel terikat yaitu PTK(Y) dengan nilai adjusted R Square (R2) = 88%, serta 12% sisanya terpengaruh variabel lainnya.
Faktor yang Mempengaruhi Keputusan Keuangan Masa Depan Abdul Holik; Ahmad Kafrawi Mahmud
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.v7i1.1159

Abstract

This research tries to find factors influencing financial decision in the future. There are three variables we use here: financial decision in the future, saving decisions and trust in banking institutions. The research was conducted by involving as many 200 respondents—teachers in High School—in the Makassar City. The method to analyze is Multivariate Regression that can find impact of independent variables on dependent variable. The results of study prove that the variable of current saving decision has a significant positive impact on the variable of future financial decisions. Likewise, the variable of trust in banking institution also proves a significant positive result. From these findings, it is understood that when people have better and stronger desire to save, they tend to allocate money for the future. Also when people have trust in banking institutions, they will manage money wisely for the future. We conclude that people who like to save and believe in banking institutions will easily make financial planning due to uncertainties that they must face in the future.
Analisis Efektivitas Pengelolaan Keuangan dan Implikasinya Terhadap Masyarakat Desa Chairul Iksan Burhanuddin; Syamsuddin Syamsuddin; Maryam Nurdin; Fifi Nur Afifah Ibrahim; Rismayanti Rismayanti
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.v6i4.1162

Abstract

The objective of this research is to evaluate how well financial management works and what that means for society. With up to 8 informants, including members of the government and the community, this sort of research use qualitative approaches. The information gathered through interviews and the documentation of the data analysis methods applied were descriptive and provided a thorough explanation of the research theme. The findings of this study show that the Su'rulangi Village government's financial management and implementation are in accordance with applicable regulations and criteria. This can be seen through planning, implementation, reporting, administration, and accountability, while the implementation can be seen from the communication factor and resource factor. Disposition factors and bureaucratic factors for the effectiveness of the financial management of the Village Fund are disposition factors and bureaucratic factors. The Su'rulangi Village government implements the effects on the local economy through the Village Fund budget by offering benefits such as seed assistance, plant sprayers, water pumping machines, and assistance for farmers dealing with COVID-19 in the form of Direct Cash Assistance (BLT) and assistance. Other strategies rural areas can employ to strengthen their economies
Pengungkapan Aktivitas Corporate Social Responsibility Di Industri Kesehatan dan Farmasi Di Masa Pandemi Covid-19 Monica Adiya Victorie; Arthik Davianti
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.v6i4.1163

Abstract

This study aims to study CSR disclosure practices by the four pharmaceutical companies listed on the Indonesia Stock Exchange, which consist of PT Indofarma Tbk, PT Sido Muncul Tbk, PT Kalbe Farma Tbk and Phapros Tbk. The basis of disclosure analysis uses the GRI 403 standard as a guideline in the aspect of disclosure. The case occurred due to the Covid-19 pandemic so that it directly affected the community and employees. This makes the company's disclosure practices can have a positive effect on the community and employees. This study uses descriptive qualitative with qualitative content analysis techniques on the sustainability reports of observed companies published in 2019-2020. The results of the analysis show the disclosure of occupational safety and health aspects through ten codes. The codes are health, environment, medicine, risk mitigation, prevention, training, quality of health, accidents, workers, and disease. The code is based on the disclosure standard GRI 403: Occupational Safety and Health. Using the theory of legitimacy, namely companies disclose information voluntarily when the law does not force them, it states an exchange between the company and the community which is called a contract.

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