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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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Kinerja Lingkungan, Biaya Lingkungan dan Kinerja Keuangan: (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Sektor Manufaktur periode 2019-2021) Adinda Maharani Putri Rahayudi; Apriwandi Apriwandi
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.v7i1.1334

Abstract

The purpose of this study is to ecamine the effect of environmental costs on financial performance mediated by environmental performance listed on the IDX 2019-2021. Financial performance in this study is measured by Return on Assets (ROA). The population in this study are manufacturing companies listed on the IDX during the 2019-2021 period. The sampling technique used purposive sampling, which consisted of 41 companies. The results of this study indicate that environmental costs have no effect on environmental performance, environmental costs have no effect on financial performance, environmental performance have a positive effect on financial performance, and environmental performance is unable to mediate the effect of environmental costs on financial performance.
Efektivitas Inkubator bisnis terhadap pendampingan komunitas usaha: (Studi Kasus di sekolah Tinggi Ilmu Ekonomi Bima) Firdaus Firdaus; Chairul Hudaya; Abdul Salam
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.v7i1.1421

Abstract

The existence of the STIE BIMA business incubator as a facilitation facility in accelerating entrepreneurial growth is expected to be the answer to some of the problems of business partners who will be incubated (tenants). This study aims to determine the effect of Business Incubator Effectiveness on Business Community Assistance with a case study at the Bima University of Economics. This research uses a quantitative descriptive approach. The research population is the entire business community assisted by Inbis STIE Bima totaling 165 groups. The research sample was determined by Stratified random sampling method, amounting to 100 respondents. The results of the study show that there is a significant effect of the effectiveness of the business incubator (Variable X) on assisting the business community (Variable Y) by the STIE Bima business incubator. So that it can be concluded that the effectiveness of the STIE Bima business incubator organization regarding business community assistance also shows evidence that there is significance. This research suggests that there is a need to increase the resource capabilities of the STIE Bima business incubator management team and collaboration with various policy-making stakeholders to support business community assistance.
Strategi pengembangan usaha tenun ikat Bima melalui penerapan Model Triple Helix: (STUDI KASUS PADA KAMPUNG TENUN NTOBO KOTA BIMA) Fani Fitriani; Chairul Hudaya; Diah Anggeraini Hasri
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.v7i1.1422

Abstract

One of the ways to develop Bima Ikat is by involving the roles of universities, the government and business people known as the triple helix model. This study aims to analyze the role of government, academics and business people in the development of woven textiles in the city of Bima. This research use desciptive qualitative approach. The population in this study were all weavers in the weaving village of Ntobo sub-district, Bima City and the sample used Quota sampling with a specified number of 300 respondents. The results of the study show that there are three priority alternative strategies that can be proposed as follows; Assistance activities by the tourism agency have not been supported by cross-stakeholder coordination in Bima City, weavers as a source of livelihood are constrained by relatively expensive product prices and weaving activities have not yet scaled the production of creative industries that need to be supported by government regulations. According to the data analysis and research results, it can be concluded that the role of each element related to the development of Ikat in Bima City is carried out through three main strategies. Based on the results of the research findings, the suggestion is that it is expected that woven woven craftsmen whose business has developed consistently, need to maintain even more development with strategies and preventive efforts against various possibilities.
Analisis Penilaian Persediaan Barang Dagang Pada Rozan Mini Market & Percetakan Sesuai Sak Etap Tommy Kuncara; Fera Riske Anggita; Jessica Livia Utomo
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1286

Abstract

Inventory is one of the current assets that must be managed properly, especially for companies that have merchandise inventory. The purpose of this study was to determine the application of methods based on and assessment of goods according to ETAP CHAPTER 11 which are suitable for Rozan Mini Market & Printing. The data analysis technique with the inventory system used is the Perpetual System and the Inventory Method used is the FIFO Method and the Average Method. The types and sources of data used are primary data and secondary data. The conclusion obtained from the research that has been carried out is that Rozan Mini Market & printing in recording inventory has not yet Financial Accounting Standards for Public Accountability Entities (SAK ETAP) CHAPTER 11 and the application of Rozan Mini Market & printing applies a perpetual system, and the method used is the FIFO method, because the HPP according to the FIFO method tends to be smaller than the Average method
Kesiapan dan Tantangan Perusahaan Asuransi di Indonesia dalam Menerapkan PSAK 74 Samuel Tirta Hartojo; Vena Purnamasari
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1291

Abstract

PSAK 74 is a new accounting standard in Indonesia that regulates Insurance Contracts and is the adoption of IFRS 17. Insurance companies need adjustments and can find obstacles when applying new accounting standards. The purpose of this study is to examine the readiness and challenges of insurance companies in Indonesia when implementing PSAK 74 before it is effective in 2025. The problem in this study is the readiness of insurance companies which includes understanding the scope, ability of Human Resources, Internal Control, Jobdesc Changes and infrastructure. technical. The second problem is the challenges of insurance companies which include data, systems, implementation processes, and display of financial statements. This study uses a survey method with data collection using a questionnaire. The data used in this study are the results of questionnaires to 59 insurance companies spread throughout Indonesia. Based on the research results, (1) insurance companies in Indonesia are ready to apply PSAK 74. (2) Insurance companies in Indonesia do not have challenges in implementing PSAK 74. The conclusion of this study is that when PSAK 74 is effectively implemented in 2025 it will not have a significant impact on insurance companies in Indonesia because every company has prepared things that support the implementation of PSAK 74 since before the initial implementation period, namely in 2023. Keywords: PSAK 74, Readiness, Challenges, IFRS 17, Insurance Companies.
Pengelolaan Keuangan Berbasis Gusjigang Sri Mulyani; Falikhatun
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1292

Abstract

Financial management has an important role in business operations. Every business is inseparable from what is called "money" including micro business. The purpose of this study is to explore financial management in micro-businesses that apply the philosophy of gusjigang. The methods used in this study are qualitative descriptive. Informants in this study consisted of two micro-business actors who struggled in the business of jenang Kudus and konveksi as well as the Department of Manpower, Industry, Cooperatives, and SMEs of Kudus Regency. The findings in this study of the philosophy of gusjigang consist of three series of words. First, gus which has a good meaning is used as a philosophy related to ethics in managing business finances. Second, ji has the meaning of falsifies applying, and continuing to learn accounting science to realize good financial management. Third, the gang which means trade is finalized by always being creative and innovative in maintaining business survival. The conclusion obtained from the results of this study shows that the philosophy of gusjigang is used as a philosophy and has become a character for micro-businesses in business financial management.
Pengaruh Carbon Emission Disclosure, Eco-Efficiency dan Green Innovation Terhadap Nilai Perusahaan Willy Sri Yuliandhari; Rr Sri Saraswati; Zaid Muhammad Rasid Safari
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1301

Abstract

This study aims to determine the effect of carbon emission disclosures, eco-efficiency and green innovation on firm value. Firm value in this study was measured using Tobin's Q ratio. The population in this study are High Profile Industrial Companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sample selection method in this study is purposive sampling. Based on sample selection criteria, the number of samples obtained was 16 companies with a total of 80 observations. The analytical technique used in this research is descriptive statistical analysis and panel data regression analysis using the Eviews application. The results of hypothesis testing show that simultaneously carbon emission disclosure, eco-efficiency and green innovation have a significant effect on firm value. Partially, carbon emission disclosures have a significant positive effect on firm value, green innovation has a significant negative effect on firm value, while eco-efficiency has no effect on firm value. This research is expected to be able to provide information about what factors can influence firm value both positively and negatively. Where this can be taken into consideration for companies to evaluate the company's performance and reference material for investors in making investment decisions in order to reduce the risk of loss.
Sinergi Lima Bintang Guna Kebangkitan Ekonomi Bangsa Melalui Sustainability Industri Kecil Menengah Di Era Society: Studi Kasus IKM Kampung Tempe Sanan Kota Malang Samas Adimisa Mishbah Habibie; Rida Perwita Sari
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1302

Abstract

This study aims to analyze the role of the five-star synergy (pentahelix) for the sustainability of small and medium industries to create a value chain that will revive the nation's economy in society era 5.0. This research method is qualitative phenomenology with pentahelix approach. This research case study was taken at the industrial center of Kampung Tempe Sanan, Malang City. The essence of this research says that the role of various parties such as the Government, Society, Academics, Media Actors, and Business Actors will have a positive impact on the sustainability of Small and Medium Industries in Society era 5.0. The role of the synergy pentahelix is to increase the capability (HR) and quality of the resulting product. So that SMEs are able to increase their profitability and create a longer value chain that has an impact on the nation's economic revival. SMEs must still be able to improve the quality and quantity of their own businesses by being willing to learn and develop. This study uses the pentahelix approach to analyze the positive power roles of various parties for the sustainability of businesses in society era 5.0. The results is revealed that SMEs Tempe Sanan actors were greatly assisted by role of various parties for sustainability of their business. The outline that can be seen from this phenomenon is the importance role of various parties for one goal, namely the revival of the nation's economy.
Pengaruh Penjualan dan Beban Pokok Penjualan Terhadap Laba Bersih: (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar & Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021) Suci Tri Wahyuni; Debbie Christine
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1309

Abstract

Manufacturing Industry is one of the factors supporting the economic growth, including the sector of basic and chemical industries. Every company will try to make profits, sales and cost of sales are including the factors can influence profit-making. The purpose of this research is to investigate the influence of sales and cost of sales in partial and simultaneous manner to net profits in manufacturing companies at the sector of basic and chemical industries registered in Indonesia Stock Exchange during the period of 2018-2021. The variables tested in this research are sales and cost of sales is the independent variable while the dependent variable is net profits. The method used in this research is the associative method. The number of populations in this research is 75 manufacturing companies at the sector of basic and chemical industries registered in Indonesia Stock Exchange during the period of 2018-2021. The method of sampling selection used is purposive sampling so that 26 samples are taken to be analyzed. The data analysis is conducted by using panel data regression. The program used for data processing is EViews 12. The results of this research indicate that partially sales and cost of sales influence on the net profits, and simultaneously sales and cost of sales have significant influence on the net profit by 62,1488%.
Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Pengawasan Keuangan Daerah Terhadap Keandalan Penyajian Laporan Keuangan Pemerintah Daerah (Studi pada OPD Pemerintah Provinsi Sulawesi Tengah) Latifah Sukmawati Yuniar; Arif Gunarsa; Faizal Asdar; Galing Ralis; Aulia Putri Ramadhani; Daud Ruranto Buntulabi
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1313

Abstract

The existence of increasing demands for the implementation of public accountability has implications for management in government agencies to provide information to the public, one of which is information in financial reports. Government financial reports are an important component in realizing financial management accountability to the public. The function of information in financial reports will not have benefits if the presentation and delivery of financial information is not reliable. Reliability of financial report information is a manifestation of public financial management accountability and in accordance with Government Regulation Number 24 of 2005 is an element of important information value related to decision-making of various parties. This type of research is associative. This study aims to explain the influence of the quality of human resources, the use of information technology and regional financial supervision on the reliability of the presentation of regional financial reports in the OPD of the Central Sulawesi Provincial Government. Based on the results of data analysis that has been carried out to test the hypotheses put forward in this study, several conclusions can be drawn, including: The quality of human resources has a positive effect on the reliability of financial statement presentation accepted and supported by empirical evidence. Acceptance or proof of the first hypothesis simultaneously answers the first research question. Utilization of information technology has a positive effect on the reliability of presentation of acceptable financial statements. Accepting or proving this second hypothesis, this also answers the second research question. Regional financial supervision has a positive effect on the reliability of presentation of financial statements is accepted so that the hypothesis can be accepted and is supported by empirical evidence. Acceptance or proof of this third hypothesis simultaneously answers the research question.

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