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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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Intellectual Capital Terhadap Financial Leverage: Risiko Perusahaan Dan Profitabilitas Annisa Maulida Harahap; Isfenti Sadalia; Nisrul Irawati
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Forthcoming (IN PRESS) | 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.v7i1.1242

Abstract

Data from IDX Statistics 2020 state that the financial sector, especially banking sector has market capitalization rate at 33% of all the total market capitalization in Indonesia. The rate of the market capitalization of banking sector shows that bank sector has a big role in economics of country. This study analyzes the effect of intellectual capital on financial leverage with firm risk and profitability as mediating variables of conventional commercial foreign exchange banks in Indonesia Stock Exchange. The data collection method for this research is a literature study and documentation method, that is the financial statements of conventional commercial foreign exchange banks in the Indonesia Stock Exchange that collecting from 2016 to 2020. There are 29 populations who are all sampled. This research method is descriptive data and Partial Least Square (PLS). The results of the study show that only VACA, VAIC indicator, shaping the value of intellectual capital. Intellectual capital has a negative and significant effect on financial leverage. Intellectual capital has a positive and significant effect on firm risk. intellectual capital has a positive and significant effect on profitability. Firm risk and profitability are not able to mediate the influence of intellectual capital on financial leverage. Firm risk has a positive and insignificant effect on financial leverage. Profitability has a positive and significant effect on financial leverage.
Pengaruh Green Relational Capital, Green Structural Capital, And Green Human Capital Terhadap Kinerja Perusahaan Patuan Belt Sazar Sihombing; Etty Murwaningsari
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.v7i1.1246

Abstract

The purpose of this research is to evaluate how green relational, structural, and human capital impact corporate performance, with leverage functioning as a moderator. The annual and sustainability reports from non-financial enterprises listed on the IDX in 2020–2021 are among the unbalanced data utilized in this analysis. The website of the Indonesian Stock Exchange (IDX) supplied the information for this research. Predictions suggest that 131 non-financial enterprises will list in 2020 and 238 in 2021. The sample, which was constructed from discoveries that fit the criteria, contained 334 companies. According to the study's results, green structural capital and green human capital (GHC) are harmful to a company's growth. This is because there aren't enough resources available to invest in technology or human resources that can foresee environmental repercussions. The success of an organization is also tied to its green relational capital. In order to expand their capacity, skill, and knowledge and to generate new goods more fast and more cheaply, the majority of manufacturing enterprises are creating strong ties with their suppliers. These relationships are advantageous to corporate sustainability. The data also show that leverage weakens the impact of green relational capital (GRC) while strengthening the relationship between green human capital (GHC), green structural capital (GSC), and company success.
Analisis Transparansi dan Akuntabilitas Pengelolaan Dana Bantuan Operasional Sekolah SMAN 7 Merangin Tahun 2021 Mimi Sintia Nodera; Ratih Kusumastuti; Salman Jumaili
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.v7i1.1247

Abstract

This study aims to examine the effect of transparency and accountability on the management of school operational assistance funds at SMAN 7 Merangin in 2021. This research is a descriptive study with quantitative data analysis methods. This research uses purposive sampling technique. Research data collection is done by distributing questionnaires to 50 respondents. Data management using SPSS version 22 software. The test tools used in this study were descriptive statistics and multiple linear regression analysis. The results of this study indicate that: 1) Transparency and Accountability have a significant effect on the management of School Operational Assistance (SOA), 2) Transparency has a significant effect on the management of SOA, 3) Accountability has a significant effect on fund management SOA.
Strategi Pengembangan Ekowisata Kawah Balerang Masyarakat Kampung Paringgonan di Kabupaten Sipirok, Tapanuli selatan Ahmad Rizki Harahap; Tri Martial; Saipul Batubara; Sularno Sularno; Ernita Ernita; Tengku hasan Basri
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.v7i1.1248

Abstract

This research was conducted at Balerang Crater Ecotourism which is located in Situmba Julu Village, Sipirok District, South Tapanuli Regency. The purpose of this study (1) Describe the management of ecotourism in Balerang Crater. (2) Analyze the strengths, weaknesses, opportunities and threats (S.W.O.T) that exist in Balerang Crater ecotourism. (3) Formulate a strategy matrix for the development of Balerang Crater ecotourism. In this study the methods used were in-depth interviews, questionnaires, field observations, and also literature studies. Data analysis used qualitative analysis, quantitative analysis, and SWOT analysis (Strength, Weakness, Opportunity, & Threats). The results of this study explain that the management of Balerang Crater ecotourism requires community intervention, especially local communities in carrying out planning, development and management. Based on the SWOT analysis, it shows that alternative strategies that can be applied are in Quadrant III, namely the WO strategy. This strategy is a condition to minimize weaknesses in order to optimize existing opportunities. The development of the Balerang Crater Ecotourism area has considerable potential to contribute to potential economic opportunities that can have an impact on increasing people's income and as a whole will also increase regional original income (PAD). Ecotourism can be an economic potential that can be superior in accelerating rural economic growth, because the influence it gives has a broad impact on the environment of the community around the Balerang crater area. The opportunities for MSMEs around the ecotourism area will slowly grow following the development of ecotourism itself.
Bibliometric Analysis: Partnership in Achieving Competitive Advantage Raja Ainaya Alfatiha; Arianis Chan; Anang Muftiadi
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.v7i1.1251

Abstract

The abstract The purpose of this research is to provide information from the results of identification and mapping of research around partnerships in achieving competitive advantage. The research method used is bibliometric analysis through articles in the Scopus database. The main procedure is to manually filter articles from search results to obtain relevant articles. The total number of articles obtained from the beginning of the 2000-2021 research year was 798 articles, after a screening process, 238 relevant articles were obtained. The results showed that the total publications from 2000-2021 experienced a fluctuating cycle, with the peak of the study occurring in 2020 with 22 articles. Then the countries that do the most research and the most in citations are the United States and the United Kingdom. Meanwhile, the mapping results using VOSviewer are obtained by four keyword clusters from previous research. The yellow color in the node indicates the development of the research topic.
Implementasi Audit Planning Berdasarkan Standar Profesional Akuntan Publik Pada Kantor Akuntan Publik Abdul Ghonie Dan Rekan Diah Aryati Prihartini; Tommy Kuncara; Early Armein
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.v7i1.1252

Abstract

Auditing is an examination conducted by an independent party on the financial statements. Prior to the implementation of the audit process, the auditor must prepare an audit plan according to the SPAP audit standard. Audit planning is a stage of the audit process that aims to ensure success in a quality, economical, efficient and effective manner. The purpose of this study was to determine the audit planning applied to KAP Abdul Ghonie and Partners on the audit planning in SPAP. The author's data obtained in the form of Financial Statements used in the Audit Planning at KAP Abdul Ghonie and Partners, such as: Audit risk assessment, understanding of the entity's business and the law, determination of audit scope, preparation of audit plan. After the data was collected, a comparative analysis of the audit planning of Abdul Ghonie and Partners was carried out on SPAP. The results obtained are that KAP Abdul Ghonie and Partners in audit planning are in accordance with SPAP, but KAP Abdul Ghonie and Partners do not comply with international standard audit planning standards that have been approved by IAPI and PP2PK, so it is hoped that KAP Abdul Ghonie and Partners can use the audit application planning in accordance with IAPI to uniform the audit planning model for public accounting firms in Indonesia.
PENGARUH PENDIDIKAN KEUANGAN DI KELUARGA, PEGETAHUAN KEUANGAN DAN GAYA HIDUP TERHADAP PERILAKU KEUANGAN Adhi Widyakto; Dwi Murtini; Risti Ulfi Hanifah; Aprih Santoso
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.v7i1.1256

Abstract

This study aims to examine the effect of financial education in the family, financial knowledge and lifestyle on financial behavior in Management students of the Faculty of Economics, Semarang University Class of Employees 2019/2020. The sample in this study used a purposive sampling method approach. Purposive sampling is a data sampling technique based on certain considerations. The sample in this study amounted to 119 respondents.This study uses quantitative data types and the data source used is primary data. The data analysis technique was carried out with the help of SPSS version 26, the analytical methods used included descriptive analysis, validity test, reliability test, classical assumption test, normality test, multicollinearity test, heteroscedasticity test and multiple linear regression test. Testing the hypothesis by t test (test), while testing the model by testing the coefficient of determination.The results showed that financial education in the family had a significant positive effect on financial behavior, financial knowledge had a significant positive effect on financial behavior, and lifestyle had a significant positive effect on financial behavior
Pengaruh Program Pemutihan Pajak Kendaraan Bermotor, Pembebasan Bea Balik Nama (BBN) Kendaraan Bermotor, dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Sosialisasi Perpajakan sebagai Variabel Moderating Baihaqi Ammy
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.v7i1.1257

Abstract

The purpose of this study was to determine the effect of the Motor Vehicle Tax Bleaching Program, the Exemption of Transfer of Name Duties and the Quality of Tax Services on the Compliance of Motor Vehicle Taxpayers with Tax Socialization as a Moderating Variable at UPT. Samsat Medan Utara. The research approach used in this study is associative. The sampling technique used is incidental sampling. Data was collected by distributing questionnaires to motorized vehicle taxpayers registered with the UPT. North Medan Samsat. The data analysis technique used in this study is the classical assumption test, multiple linear regression, t-test, f test, coefficient of determination, and moderating regression analysis using the IBM SPSS Version 26.0 program. The results of this study indicate that partially Bleaching Motor Vehicle Taxes has an effect on compliance with motorized vehicle taxpayers, Exemption of Transfer of Names for Motorized Vehicles has an effect on compliance with motorized vehicle taxpayers and the Quality of Tax Services does not affect compliance with motorized vehicle taxpayers. Simultaneously the Motor Vehicle Tax Bleaching Program, the Exemption of Transfer of Ownership of Motor Vehicles, and the Quality of Tax Services have a significant effect on the compliance of motorized vehicle taxpayers. Motor Vehicle Taxpayer Compliance. Socialization of Taxation as a moderating variable is not able to moderate the relationship between Tax Service Quality and Motor Vehicle Taxpayer Compliance UPT. Samsat Medan Utara.
Pengaruh Kecerdasan Emosional Dan Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi Pada Mahasiswa Akuntansi FEB UMSU Hafsah Hafsah; Zulia Hanum; Fitriani Saragih; Retno Widia Ningsih
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.v7i1.1260

Abstract

Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh kecerdasan emosional terhadap Tingkat Pemahaman Akuntansi, untuk menguji dan menganalisis perilaku belajar mahasiswa terhadap Tingkat Pemahaman Akuntansi dan untuk menguji dan menganalisis pengaruh kecerdasan emosional dan perilaku belajar mahasiswa terhadap Tingkat Pemahaman Akuntansi. Teknik analisis yang digunakan dalam penelitian ini adalah analisis data kuantitatif, yakni menguji dan menganalisis data melalui penyebaran kuesioner secara online kepada responden, Adapun populasi penelitian berjumlah 371 mahasiswa dengan target sampel sebanyak 175 orang dan yang mengembalikan kuesioner sehingga menjadi responden tetap sebanyak 55 orang, Teknik analisis yang digunakan adalah regresi linier berganda. Hasil peneltian menunjukkan kecerdasan emosional tidak berpengaruh terhadap Tingkat Pemahaman Akuntansi, perilaku belajar mahasiswa berpengaruh terhadap Tingkat Pemahaman Akuntansi dan kecerdasan emosional dan perilaku belajar mahasiswa berpengaruh terhadap Tingkat Pemahaman Akuntansi. Hasil penelitian secara parsial membuktikan bahwa Kecerdasan Emosional tidak berpengaruh terhadap Tingkat Pemahaman Akuntansi pada Mahasiswa FEB UMSU, Hasil penelitian secara parsial membuktikan bahwa Perilaku Belajar Mahasiswa berpengaruh terhadap Tingkat Pemahaman Akuntansi pada Mahasiswa FEB UMSU, Hasil penelitian secara simultan membuktikan bahwa Kecerdasan Emosional dan Perilaku Belajar Mahasiswa berpengaruh terhadap Tingkat Pemahaman Akuntansi pada Mahasiswa FEB UMSU.
Analisis Penetapan COGM (Cost Of Goods Manufactured) Dengan ABC (Activity Based Costing) Sebagai Metode Pengukuran Harga Jual Riski Dwi Sahputra; Zulia Hanum
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.v7i1.1261

Abstract

The determination of COGM or the cost of production in a company is very important for making decisions on the selling price of a product. Therefore, the determination of methods that produce appropriate and accurate sources of data and information becomes a consideration in business continuity in the future. The ABC (Activity Based Costing) method is one method that is well known for its accuracy compared to traditional/conventional methods. The object of this research is the ITS Back To Nature Business, which is a business engaged in manufacturing by producing marker ink with three color variants, namely black, blue, and red. This business still applies the traditional system in determining COGM or the cost of production. This study aims to determine the accuracy of the two methods of determining COGM by comparing the traditional/conventional method and the ABC (Activity Based Costing) method in measuring the selling price later. This research is classified as a part of qualitative research that adheres to a descriptive approach by providing a systematic description of COGM (Cost Of Goods Manufactured) or the cost of production through the ABC method. Observations, interviews, and documentation are techniques or methods of collecting data in this study. In the findings of this study, the results obtained where the ABC method applied showed a lower cost of goods compared to the traditional/conventional method with a difference of IDR 726 for black ink products, IDR 646 for blue ink, and IDR 1,035 for red ink. This, of course, greatly affects the company's price competitiveness in the market.

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