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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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Pengaruh Karakteristik Pemerintah Daerah, dan Akuntabilitas terhadap Kinerja Pemerintah Daerah di Sumatera Selatan Rika Henda Safitri; Umi Kalsum; Trie Sartika Pratiwi
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.v7i1.1267

Abstract

The purpose of this study is to understand how the proxies for the characteristics of local governments, which consist of the size of the region, the level of regional wealth, the level of regional dependence and capital expenditures can affect the performance of local governments. Then also to understand how accountability can affect local government performance. This study uses the population of all district/city governments in South Sumatra Province for the 2016-2020 fiscal year. The sample used in this study was selected using a purposive sampling method, namely 15 district/city governments with an observation period of five years. The amount of data used in this study is 75 data which is secondary data sourced from the website of the Ministry of Finance, Directorate General of Fiscal Balance. The analysis technique in this study uses panel data regression analysis. By using the help of Eviews. The results of the study explain that the size of the region, the level of regional wealth and capital expenditures have no effect on the performance of the regional government. The level of regional wealth and capital expenditures cannot affect the performance of district/city governments in the province of South Sumatra in 2016-2020. Meanwhile, the level of regional dependence and accountability has a positive influence on the performance of local governments. The level of regional dependence and accountability can improve the performance of district/city local governments in South Sumatra Province in 2016-2020.
Analisis Strategi PAC (Perhitungan Area Coverage) Dalam Mengukur Daily Income Ekspansi Minimarket Retail Studi Kasus Indomaret Muh. Junelghy Imran; Jumawan Jasman
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.v7i1.1288

Abstract

In the right location in a retail minimarket business, there are still many who use the method with a cursory condition of location conditions which can result in inappropriate targets because they do not consider the risk factors that occur at the location. Therefore, it is necessary to build a strategic system in making the decision to establish a retail minimarket using the observation and documentation method by means of PAC analysis (potential coverage area) where this model makes an assessment by surveying the location using the technique of calculating residential potential, calculating potential flows, calculating crowds of public facilities. , observing the socio-economic conditions of the community. In calculating the potential for residential areas with the help of a computer/laptop with the help of the Google Earth (KMZ) satellite, calculating traffic potential using video capture techniques using the timestime application on a cellphone, calculating the potential for public facilities by conducting interviews with employees regarding the number of employees, analyzing the level of crowding of public facilities by counting the number of visitors, and analyzing the socio-economic level of the community by collecting data at the regional statistical center. So the purpose of the PAC calculation is to measure the estimated daily income
Pengaruh E-Planning, E-Budgeting, dan E-Procurement Terhadap Sistem Akuntabilitas Kinerja Pemerintah Daerah Allysa Sekar Apriliani; Novi Dirgantari; Eko Hariyanto; Hardiyanto Wibowo
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.v7i1.1289

Abstract

E-Government improves service excellent through making government data and services more available to most people and growing pace, convenience, and more efficient information. Implementation of e-Government, one of which is E-Planning, E-Budgeting, and E-Procurement. This study uses an empirical study on Electronic-Based Government System Data and SAKIP Scores in Regencies and Cities in Central Java in 2018-2020. The purpose of this observed was to determine the effect of E-Planning, E-Budgeting, and E-Procurement on the Government Performance Accountability System (SAKIP) in districts and cities in Central Java. The sampling approach used is saturated sample, in order to obtain 35 data. The research method used is quantitative. The data analysis technique used multiple linear regression analysis. The results showed that E-Planning, E-Budgeting had no effect on the government's performance accountability system (SAKIP) while E-Procurement had a positive effect on the government's performance accountability system (SAKIP).
Pengaruh Pembiayaan Murabahah dan Pembiayaan Musyarakah Pada Masa Pandemi Covid-19 Terhadap Pendapatan Usaha Nasabah di PT. BPRS Bumi Rinjani Kepanjen cabang Probolinggo (Periode bulan Maret-Desember 2021) Yayuk Indah Wahyuning Tyas; Agung Yatiningrum
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.v7i1.1312

Abstract

This research was conducted at PT. BPRS Bumi Rinjani Kepanjen branch Probolinggo with the aim of knowing the effect of murabahah financing and musharakah on customer operating income for the period March-December 2020. This study aims to determine the customer's income after perform financing in Islamic banking PT. BPRS Bumi Rinjani Kepanjen Probolinggo branch and to determine the effect of financing murabaha partially, simultaneously on customer income. Population. in this study were 97 customers, while the sample used in this study using the slovin formula with the number a sample of 50 customers. The data source used is primary data and secondary. The data analysis technique used is descriptive analysis quantitative data collection techniques used in research. This is using a questionnaire. As for testing data analysis using the classical assumption test (normality test), the determination test of R2 square, test hypothesis statistics (t test, f test, dominant test). The results showed the value of t arithmetic t table (8.667 1.677) (sig. 0.000 0.05). This means that the Murabaha variable has a partial effect on Customer Business Revenue. Value tcount t table (2.703 1.674) (sig. 0.002 0.05). This means that the Musyarakah variable has a partial effect on Customer's Business Income, and the calculated F value is greater than F table (67,920>3,20) . The sig value is 0.000 < 0.05, so that there is significant influence between Murabahah and Musyarakah variables on Customer's Business Income
Pengaruh Informasi Akuntansi Terhadap Harga Saham Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia Muhammad Anshor Panjaitan; Laylan Syafina
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.v7i1.1341

Abstract

The presence of the capital market increases the choice of sources of funds for companies and increases investment choices which can be interpreted as opportunities to obtain additional funds for companies. In order for investors to want to invest, the company must provide information about financial statements. Stock trading on the stock exchange is related to accounting information related to company performance, this information is important for investors and business people. The technology sector is one of the stock sectors on the Indonesia Stock Exchange. The issue of digitalization among investors, which began in the industrial era 5.0, has made technology sector companies famous. The purpose of the study is to ascertain the partial and simultaneous effects of Earnings Per Share (EPS), Debt to Equity Ratio (DER), and Price Book Value (PBV) on stock prices in companies operating in the technology sector on the Indonesia Stock Exchange. This study is quantitative and makes use of secondary data from business financial reports. A total of 32 businesses from the technology sector that were listed on the Indonesia Stock Exchange throughout the 2019–2021 timeframe make up the research population. Purposive sampling was utilized for the sample, and numerous tests of linear regression were run on the data. The results of the study revealed that EPS had no substantial effect on stock prices. Stock prices are not much impacted by DER. Stock prices are positively and significantly impacted by PBV. The simultaneous impact of EPS, DER, and PBV on stock prices is substantial.
Pengaruh Pengetahuan Wajib Pajak dan Sosialisasi Pajak terhadap Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak sebagai Variabel Intervening Muhammad Zaikin; Gagaring Pagalung; Syarifuddin Rasyid
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.v7i1.1346

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengetahuan wajib pajak dan sosialisasi pajak terhadap kepatuhan wajib pajak dengan kesadaran wajib pajak sebagai variabel intervening. Objek penelitian adalah Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Kendari. Penentuan sampel memakai Teknik accidental sampling, yang dapat didefinisikan sebagai teknik penentuan sampel berdasarkan kebetulan. Jumlah populasi dalam penelitian ini yaitu 267.023 wajib pajak. Dengan menggunakan rumus slovin, diperoleh 100 orang responden. Pengambilan data menggunakan kuesioner dengan analisis data menggunakan Partial Least Sguare (PLS), analisis statistik deskriptif, uji validitas, uji reliabilitas, dan untuk menguji hipotesis melalui analisis koefisien regresi dan statistik t. Hasil penelitian menunjukkan bahwa: pertama, pengetahuan wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Kedua, sosialisasi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Ketiga, kesadaran wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Keempat, pengetahuan wajib pajak berpengaruh positif dan signifikan terhadap kesadaran wajib pajak. Kelima, sosialisasi pajak berpengaruh positif dan signifikan terhadap kesadaran wajib pajak. Keenam, kesadaran wajib pajak memediasi pengaruh pengetahuan wajib pajak terhadap kepatuhan wajib pajak. Ketujuh, kesadaran wajib pajak memediasi pengaruh sosialisasi pajak terhadap kepatuhan wajib pajak.
Pengaruh Tekanan Waktu, Konflik Peran dan Integritas terhadap Kualitas Audit dengan Stres Kerja Sebagai Variabel Intervening Irwan Hidayat Ibrahim; Haliah Haliah; Abdul Hamid Habbe
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.v7i1.1347

Abstract

This study aims to analyze the effect of time pressure, role conflict, and integrity on audit quality with work stress as an intervening variable in the auditors of the Inspectorate of West Sulawesi Province. The research population totaled 100; samples were taken using the slovin technique, so a sample of 60 was obtained. The data source in this study uses primary data from the questionnaire results, namely data obtained based on the results of filling out the auditor's questionnaire at the Inspectorate of West Sulawesi Province. Data analysis in this study is Structural Equation Modeling- Partial Least Squares (SEM-PLS). The results of this study indicate that time pressure and role conflict have no significant effect on audit quality. Meanwhile, auditor integrity and work stress significantly affect audit quality. Time pressure and auditor integrity do not affect audit quality through work stress. Besides that. Role conflict affects audit quality through work stress as an intervening. This research has implications for auditors to improve performance which can support success in auditing so that agencies will be motivated to improve their performance.
Pengaruh Role Conflict dan Role Ambiguity terhadap Kinerja Auditor dengan Kecerdasan Intelektual sebagai Variabel Moderasi Alma Pratiwi; Kartini Kartini; Aini Inrijawati
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.v7i1.1355

Abstract

This study aims to examine the effect of role conflict and role ambiguity on auditor performance with intellectual intelligence as a moderating variable. The population in this study are all auditors who work in the office of the Inspectorate of South Sulawesi Province. The total population in this study is 45 people. Because the population in this study is less than 100, the sample selection method to be used is the saturated or census sampling method where all members of the population are sampled. This study used primary data by conducting direct research in the field by giving questionnaires or question sheets to 45 respondents. The data analysis method uses the partial least squares method with a structural equation model approach to examine the effect of role conflict and role ambiguity on auditor performance with intellectual intelligence as a moderating variable. The results of the study show that the role conflict variable has a negative and significant effect on auditor performance; the variable role ambiguity has a negative and significant effect on auditor performance; intellectual intelligence can moderate the effect of role conflict on audit performance; and intellectual intelligence cannot moderate the effect of role ambiguity on audit performance.
Pengaruh Kualitas SDM, Pemanfaatan Teknologi Informasi, Sistem Pengendalian Intern terhadap Pengelolaan Keuangan Dana Desa dengan Kecerdasan Spiritual Sebagai Variabel Moderasi Depianti Nursin; Syamsuddin Syamsuddin; Nirwana Nirwana
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.v7i1.1359

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kualitas sumber daya manusia (SDM), pemanfaatan teknologi informasi dan sistem pengendalian intern terhadap pengelolaan keuangan dana desa dengan kecerdasan spiritual sebagai variabel moderasi. Penelitian ini mengunakan pendekatan kuantitatif. Objek penelitian adalah kepala desa dan seluruh staf desa pada kantor pemerintah desa di wilayah Kab. Banggai, Kec.Balantak dan Balantak Selatan. Teknik pengumpulan data mengunakan kuesioner dengan sampel sebanyak 126 responden. Teknik analisis data mengunakan moderated regression analysis (MRA). Hasil penelitian menunjukkan bahwa: (1) kualitas SDM berpengaruh positif terhadap pengelolaan keuangan dana desa. (2) pemanfaatan teknologi informasi berpengaruh positif terhadap pengelolaan keuangan dana desa. (3) sistem pengendalian intern berpengaruh positif terhadap pengelolaan keuangan dana desa (4) kecerdasan spiritual memperkuat pengaruh kualitas SDM terhadap pengelolaan keuangan dana desa (5) kecerdasan spiritual memperkuat pengaruh pemanfaatan teknologi informasi terhadap pengelolaan keuangan dana desa. (6) kecerdasan spiritual tidak mampu memperkuat pengaruh sistem pengendalian intern terhadap pengelolaan keuangan dana desa.
Analisis Perbandingan Stabilitas Bank Syariah dan Bank Konvensional Asriani Muhri; Abdul Hamid Habbe; Yohanis Rura
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.v7i1.1360

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh efisiensi, kompetisi, dan inklusi terhadap stabilitas perbankan di Indonesia, serta membandingkan stabilitas antara bank syariah dan bank konvensional di Indonesia. Populasi dalam penelitian ini adalah bank syariah dan bank konvensional yang terdaftar di OJK selama periode 2017 – 2019. Teknik sampling yang digunakan adalah purposive sampling sehingga diperoleh jumlah sampel sebanyak 10 perusahaan perbankan. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan masing-masing bank. Stabilitas bank diukur dengan proksi zscore dan rasio non performing financing/loan (NPF/L). Penelitian ini menggunakan regresi data panel dengan model random effect. Hasil penelitian menunjukkan bahwa efisiensi berpengaruh positif terhadap Zscore, namun sebaliknya berpengaruh negatif terhadap NPF/L. Kompetisi tidak berpengaruh terhadap Zscore, namun berpengaruh negatif terhadap NPF/L. Hasil ini mengonfirmasi teori competition fragility. Inklusi tidak berpengaruh terhadap Zscore, namun berpengaruh positif terhadap NPF/L. Perbandingan efisiensi, kompetisi dan inklusi menunjukkan tidak adanya perbedaan antara bank syariah dan bank konvensional. Penelitian ini juga menunjukkan adanya perbedaan stabilitas bank yang diukur dengan Zscore, dengan bank konvensional lebih stabil. Sedangkan stabilitas yang di ukur dengan NPF/L menunjukkan tidak adanya perbedaan antara bank syariah dan bank konvensional.

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