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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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Pengujian Niat Mahasiswa Untuk Mengikuti Ujian Sertifikasi Keahlian Akuntansi Dasar (USKAD) Yanto Darmawan; Rahimah Rahimah
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.v7i1.1212

Abstract

The purpose of this research is analyzing factor that influence the intention of diploma degree student in accounting to take uskad exam. Three construct of theory planned behavior ( attitude toward behaviour, subjective Norm and perceived behavioural controll) were used as basic model for this research. Data were taken by using questioners from 199 student of politeknik YKPN Yogyakarta and then analyzed by structtural quation modeling - partial least square using smart PLS 4.0. The result of the analysis concludes that three construct of theory of planned behavior positively influence the student's invention to take uskad exam.
Faktor-Faktor yang Mempengaruhi Agresivitas Pajak dengan Dimoderasi oleh Ukuran Perusahaan Angelica Vidda Andariesta; Trisni Suryarini
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.v7i1.1213

Abstract

The highest tax revenue comes from income tax. The higher the taxable income of a company, it will affect the greater the cost of debt tax a company. It encourages companies to perform aggressive tax action. This study is conducted to test the audit committe independence, institutional ownership, corporate social responsibility, and leverage on tax aggressiveness moderated by firm size. The company's food and beverage subsector manufacturing listed in the Indonesian Stock Exchange for 2018-2021 and 32 served as a population for the study. The sample was taken using an purposive sampling technique which resulted in 63 units of analysis from 18 company's food and beverage subsector manufacturing. The data analyst technique used moderated regression analysis with IBM SPSS software version 25. The research result show that the corporate social responsibility has a negative effect on tax aggressiveness, while the audit committee independence, institutional ownership, and leverage do not affect on tax aggressiveness. Firm size has been proven to moderate the effect of corporate social responsibility on tax aggressiveness, but firm size can not moderate the effect of audit committee independence, institutional ownership, and leverage on tax aggressiveness. There are 7 companies that do not comply with OJK Regulation No. 55/PJOK.04/2015 concerning the formation and implementation guidelines of the audit committee so that the 7 companies are expecteded to be able to comply with the applicable regulations.
Pengaruh Beban Pajak Tangguhan, Tax Planning dan Tax Avoidance Terhadap Manajemen Laba Dengan GCG Sebagai Pemoderasi Harry Budiantoro; Devi Nur Fazriyani; Perdana Wahyu Santosa; Alyta Shabrina Zhusryn; Kanaya Lapae
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.v6i4.1214

Abstract

The purpose of this research is to determine the impact of Deferred Tax Burden, Tax Planning, and Tax Avoidance on Earnings Management in the context of Good Corporate Governance Moderation. This is a quantitative study, with secondary data obtained from the Indonesia Stock Exchange as the data source (IDX). This study's population consists of industrial companies that are listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020. Purposive sampling was used in this study, with a sample of 19 companies. Multiple linear regression analysis is used in this study. According to the findings of this study, deferred tax expense, tax planning, and tax avoidance have no effect on earnings management, either partially or simultaneously. Furthermore, Good Corporate Governance with the proxy of the Independent Commissioner is unable to moderate the relationship between Deferred Tax Burden, Tax Planning, and Tax Avoidance on Earnings Management
Tingkat Kesehatan Bank: Pendekatan Risk Based Bank Rating terhadap Nilai Perusahaan Juli Murwani; Abd Rohman Taufiq
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.v6i4.1215

Abstract

Conventional National Private Banks as one of the companies that contribute to stabilizing the national economy need to maintain their health level by implementing various applicable policies. To maintain the soundness of the bank, it must be able to stabilize its performance so that it has an impact on the trust of stakeholders in the bank. Thus the purpose of banking will be fulfilled, namely to maximize the value of the company. This research was conducted at Conventional National Private Commercial Banks listed on the IDX 2016-2020. The data source is secondary data obtained from the annual report of each bank which is the sample of the study as many as 32 banks. The research method used is a quantitative approach using multiple linear regression analysis and using SPSS version 18 program assistance. The results of this research are GCG variable with independent commissioner board size proxy, profitability with BOPO ratio has no effect on firm value. While the risk profile using the LDR ratio, capital as measured by the CAR ratio has an effect on firm value. The variable size of the bank is not able to moderate the effect of GCG on firm value.
PENGARUH DEBT TO EQUITY RATIO DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN Jeni Irnawati; Hadijah Febriana; Deni Yuli Asmita
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.v7i1.1216

Abstract

This study aims to determine the effect of Debt to Equity Ratio (DER) and Growth Opportunity to Firm Value either partially or simultaneously. The method used in this study is a quantitative method by taking data from the Financial Statements. Data analysis used descriptive statistical analysis, classical assumption test, multiple linear regression analysis, hypothesis testing, correlation coefficient test and coefficient of determination. The results showed that there was a significant effect between the Debt to Equity Ratio on the Firm Value (PBV). As evidenced by the tcount values of 3.112 > ttable and 1.89458, the debt to equity ratio had a significant effect on firm value. Growth opportunities have a significant effect on firm with tcount 2.433 > ttable 1.89458.  
Corporate Social Responsibility Dan Risiko Investasi Terhadap Reputasi Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Leni Agustina; Eka Nurmalasari; Widia Astuty
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.v7i1.1218

Abstract

Reputasi perusahaan menunjukkan bahwa Informasi keuangan dan non keuangan memainkan peranan yang penting dalam membangun reputasi perusahaan. Reputasi perusahaan pada gilirannya akan mempengaruhi investor individu untuk membeli atau menjual saham suatu perusahaan. Reputasi perusahaan mempengaruhi pengambilan keputusan investor karena sebagian besar investor beranggapan bahwa peluang investasi yang baik berasal dari perusahaan terkenal. Faktor lain yang mempengaruhi reputasi perusahaan ialah pengungkapan Corporate Social Rensponsibility. Corporate Social Rensponsibility merupakan salah satu hal yang sangat berperan untuk membangun citra dan reputasi yang baik. Corporate Social Responsibility (CSR) muncul karena adanya kepedulian perusahaan terhadap lingkungan dan sosialnya, sebagai akibat dari explorasi yang dilakukan perusahaan untuk meningkatkan produksinya dalam hal ini terkait dengan polusi yang ditimbulkan dari bahan bakar yang digunakan oleh perusahaan transportasi. Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility dan risiko investasi terhadap reputasi perusahaan dengan profitabilitas sebagai variabel intervening pada perusahaan subsector transportasi di Bursa Efek Indonesia. Teknik pengambilan sampel dengan purposive sampling didapatkan sampel sebanyak 32 perusahaan dengan tahun pengamatan dimulai dari 2018-2020 sehingga diperoleh 96 sampel. Teknik analisis data yang digunakan dalam penelitian ini menggunakan analisis jalur berupa uji statistic deskriptif, uji autokorelasi, uji korelasi antar variabel, dan uji koefisien jalur dengan alat bantu Statistical Program for Social Science diperkuat dengan uji sobel. Risiko investasi tidak berpengaruh terhadap profitabilitas. Kata kunci : Corporate Social Responsibility;investor;profitabilitas; Reputasi perusahaan; risiko investasi
Peran Strategi Bisnis Fintech Payment Gateway dalam Meningkatkan Kinerja UMKM di NTB Dwi Arini Nursansiwi; Armiani Armiani
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.v7i1.1219

Abstract

Presidency Group of Twenty (G20) strengthen the acceleration of the digital transformation agenda, in line with the government's goal of national economic recovery after the Covid-19 pandemic. MSME actors are required to adapt in order to be able to be competitive in improving company performance for the sake of business sustainability. This study aims to identify fintech payment gateway becoming a business strategy in improving the performance of MSMEs in NTB. The method approach adopted in this study is qualitative with a case study description. Data were obtained through observation and interviews with 12 (twelve) informants, with the criteria; 1). MSME actors who use the application fintech, 2). Doing business online, 3). The payment system uses payment gateways, 4). MSME in NTB. The results of the study indicate that business transactions on line become a business strategy for MSME actors to improve MSME performance and business sustainability. This is because the payment system using payment gateway can transact easily, quickly, precisely, efficiently, effectively, so that actors can provide excellent service to their consumers, this is also supported and in line with the pleasures of consumers from the millennial generation and generation Z, which are dominant in transactions using fintech and saving money using E-wallet, so that consumers prefer to transact online on line with a payment system using payment gateway.
Faktor-Faktor Yang Mempengaruhi Pengungkapan Intellectual Capital yang Dimoderasi Profitabilitas Fahmi Pratama Afiad; Eka Nurmala Sari; Syafrida Hani
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.v7i1.1220

Abstract

 This study was conducted with the aim of testing and analyzing the effect of firm size and managerial ownership on Intellectual Capital disclosure moderated by profitability in food and beverage companies listed on the Indonesia Stock Exchange directly or indirectly. The population in this study were all food and beverage companies listed on the Indonesia Stock Exchange, while the samples that met the criteria for sampling were observed for five years and as many as ten food and beverage companies were listed on the Indonesia Stock Exchange. This research approach uses associative research. Data collection techniques in this study using documentation techniques. and the analysis technique used is multiple linear regression analysis, hypothesis testing, coefficient of determination and Moderated Regression Analysis. The results show that partially firm size has no effect on Intellectual Capital disclosure, managerial ownership has a significant effect on Intellectual Capital disclosure, and indirectly return on equity is able to moderate the effect of firm size on disclosure. Intellectual Capital, return on equity is able to moderate the influence of managerial ownership on Intellectual Capital disclosure in food and beverage companies listed on the Indonesia Stock Exchange.
Pengaruh Ideologi Etik dan Kecerdasan Spiritual Terhadap Hubungan Antara Partisipasi dan Senjangan Anggaran Darwis Said; Asriani Junaid; Hamzah Ahmad; Muslim Muslim
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.v7i1.1221

Abstract

Penelitian ini menggunakan faktor individu, ideologi etis (deontologi dan teleologi), sebagai faktor kontingensi untuk menguji pengaruhnya terhadap hubungan antara partisipasi dan kelonggaran anggaran. Tujuan dari penelitian ini adalah untuk mengkaji pengaruh partisipasi terhadap kelonggaran anggaran, pengaruh perbedaan ideologi etis manajer terhadap partisipasi hubungan kelonggaran anggaran, dan interaksi antara partisipasi dan kelonggaran anggaran melalui dua variabel yaitu ideologi etis dan kecerdasan spiritual. Hasil penelitian ini menunjukkan bahwa partisipasi dan kelonggaran anggaran terkait secara negatif dan signifikan, dan bahwa ideologi etis manajer yang berbeda memengaruhi partisipasi-hubungan kelonggaran anggaran. Ideologi etika deontologi secara negatif dan signifikan mempengaruhi kelonggaran anggaran, sementara ideologi etika teleologi secara positif mempengaruhi kelonggaran anggaran. Hasil dari variabel kecerdasan spiritual menunjukkan hubungan yang signifikan dengan kelonggaran anggaran, itu berarti bahwa kecerdasan spiritual manajer yang lebih tinggi, kelonggaran anggaran yang lebih rendah akan terjadi. Hasil penelitian ini juga menunjukkan bahwa semua variabel interaksi ca melemahkan terjadinya kelonggaran anggaran.
Penyajian Laporan Keuangan Masjid Sesuai ISAK No. 35 Untuk Peningkatan Transparasi dan Akuntabilitas: (Studi Kasus Pada Masjid At- Tadzkiroh, Sidoarjo) Ade Irma Suryani Lating
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.v7i1.1222

Abstract

The mosque is a non-profit organization that is not oriented to making a profit. In carrying out its activities, the mosque obtains its capital, namely donors. Therefore, the financial statements made are required for transparency and accountability. A good financial report is in accordance with accounting financial standards, namely ISAK No. 35 as a substitute for PSAK No. 45 which is used to prepare financial reports in non-profit organizations. The purpose of this study is to find out about the Implementation of ISAK No. 35 in the Preparation of Mosque Financial Reports for the Creation of Transparency and Accountability. The type of research used is in the form of qualitative research. Data obtained by means of Observations, Interviews, and Documentation conducted at the AT-Tadzkiroh Mosque. The data obtained in the form of primary data obtained through information from several informants while secondary data in the form of reports of monthly cash receipts and disbursements. The results of the research carried out explain that the AT-Tadzkiroh mosque still has not implemented financial reports in accordance with ISAK accounting standards No. 35, the reports made are only reports of cash receipts and disbursements and total monthly balances. The mosque still has not depreciated its fixed assets. The mosque has reported its financial statements to donors, although the financial statements presented are still in a simple form

Page 60 of 145 | Total Record : 1442

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