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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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Penurunan Tarif PPh Badan Sebagai Ketidakpastian Eksternal dan Tax Avoidance Mutya Nurmala Raya; Milla Sepliana Setyowati
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.v7i2.1316

Abstract

This study aims to investigate the effect of changes in corporate income tax rates as the company's external uncertainty on tax avoidance, which changes make companies engage in tax avoidance practices to ensure future benefits and to increase value. Using agency theory as the basis for analyzing, this study uses a quantitative approach and processes data using a linear regression method with a sample of consumer non-cyclical industry companies for the 2018-2020 period. The processed results show that external uncertainty does not positively affect avoidance. Changes in tax policy make the tax system uncertain for companies, causing managers to engage in tax avoidance. Fluctuating tax rates will affect the company's tax benefits and tax burden in the future, so companies tend to carry out tax planning aggressively that is carried out intensely and will be more inclined to tax avoidance. This research has implications for the government's considerations in making adjustments or policy changes that will make the tax avoidance gap even bigger for business people. Therefore, it is necessary to support to prevent an increase in tax evasion as an opportunistic business actor. In addition, this study also contributes theoretically and literature on the relationship between external uncertainty, the uncertainty of tax benefits, agency, and tax avoidance. The novelty offered in this study is to analyze the effect of changes in the policy on reducing corporate income tax rates that occurred in Indonesia due to the covid-19 pandemic as an external uncertainty on tax avoidance behavior.
Faktor Faktor Determinant Pertumbuhan Ekonomi Regional Pada Masa Pandemi Di Jawa Tengah Kartika Widyasari; Novi Dirgantari; Sri Wahyuni; Hardiyanto Wibowo
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.v7i2.1322

Abstract

Due to the covid-19 pandemic, which is assumed to be equivalent to the economic crisis, regions in Central Java are one of the regions that are economically highly affected. This is evidenced by the decline in GRDP to -2.65 in the mid-May 2021 period. This research tries to answer the gap between the results of previous research on the variables of local own-source revenue, capital expenditure, unsuspent funds and budget refocusing on regional economic growth. The purpose of this study is to empirically examine the impact of local own-source revenue, capital expenditure, unsuspent funds (SiLPA) and budget refocusing on regional economic growth in central Java regions and cities in 2019-2021. The research method used is quantitative with secondary data and multiple linear regression as the data analysis technique. The data collection technique in this study used a saturated sampling technique with a sample of 35 districts and cities in Central Java. The results showed that local own-source revenue (PAD), capital expenditure and unsuspent funds have a positive effects on regional economic growth. Meanwhile, budget refocusing have no effect on regional economic growth.
Penggunaan Fraud Hexagon dalam Mendeteksi Kecurangan Laporan Keuangan Didi Setyono; Eko Hariyanto; Sri Wahyuni; Bima Cinintya Pratama
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.v7i2.1325

Abstract

This research aims to examine the fraud hexagon theory in the detection of fraudulent financial reporting that occurs in a company. According to the hexagon fraud theory, fraud occurs due to 6 factors, namely pressure/stimulus, opportunity, capability, ego/arrogance, rationalization, and collusion. These 6 factors are proxied with 10 proxies, namely: financial stability, financial targets, external pressure, change in director, change in auditor, ineffective monitoring, industry nature, number of CEO photos, political connections, and collusion. The population in this research are companies listed in the LQ 45 index period I February-July 2017-2021. The sample in this study is 88 samples. The data analysis approach used is statistic descriptive, classic assumption test, and multiple regression analysis using SPSS 25. The results of this study reveal that the nature of industry and external pressures have a negative effect on the detection of financial statement fraud, and change in auditor positively effect on the detection of financial statements fraud. While the variables of financial stability, financial targets, political connections, change in directors, number of CEO photos, ineffective monitoring, and collusion have no effect in detecting financial statements fraud. This result can be used for companies management as their references about what makes fraudulent financial statements occurs, so they can make preventive action for their companies
MANAJEMEN LABA, TRANSFER PRICING, DAN PENGHINDARAN PAJAK SEBELUM DAN PADA MASA PENDEMI COVID-19 Sartika Wulandari; Rachmawati Meita Oktaviani; Sunarto Sunarto
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.v7i2.1329

Abstract

The Covid-19 pandemic has caused uncertainty that must be faced by companies, including causing a decrease in revenue which results in a tax burden borne by the company. Tax avoidance is designed to reduce the tax burden, it can be the main agenda of company management, especially when experiencing financial difficulties. This study aims to provide empirical evidence regarding the effect of earnings management and transfer pricing on tax evasion, as well as examine differences in tax evasion before and during the Covid-19 pandemic. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2020 period. By using purposive sampling technique, data were obtained from 62 companies. The results show that earnings management has no effect on tax evasion, and transfer pricing has a significant positive effect on tax evasion. Transfer pricing is carried out on related parties who easily arrange pricing unfairly by raising prices or lowering prices, so that the existence of transfer pricing practices can minimize the tax that must be paid. After conducting a different test with the Wilcoxon Non-Parametric Test, it can be concluded that there is no difference in tax evasion before and during the Covid-19 pandemic. The tax incentives during a pandemic which can be an opportunity for managers to take advantage of greater tax avoidance, but this does not motivate managers to be more aggressive in implementing tax avoidance practices
Strategi Pengembangan Usaha Mikro Kecil Dan Menengah (UMKM) Keripik Tempe Selama Masa Pandemi Covid-19 Di Kabupaten Deli Serdang Siti Wulandari; Mitra Musika Lubis; Ahmad Rizki harahap; Khairul Saleh
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.v7i2.1330

Abstract

Tempe chips are food made from soy tempeh in the form of plates / thin slices that are fried with the addition of flour and spices. The problem with tempe chip processing SMEs today is how to develop a strategy for developing micro, small and medium enterprises (UMKM) for tempe chips during the Covid-19 pandemic in Deli Serdang Regency. The purpose of this study was to determine the development strategy of Tempe Chips Micro, Small and Medium Enterprises (MSMEs) during the Covid-19 pandemic in Deli Serdang Regency. The method used to determine the strategy for developing tempeh chips is by using the Analytical Hierarchy Process (AHP) method. Based on the results of research using the Analytical Hierarchy Process (AHP) method of tempe chips in Deli Serdang Regency, a development strategy that is a priority to be applied is by increasing cooperation with retailers so that it will increase consumer purchasing power for tempe chip products. criteria and alternatives that become priority are the value of purchasing power with a weight of 18.16 and the value of retailers with a weight of 35.4. Based on the results of the implementation, the AHP method can provide recommendations in making decisions to increasing purchasing power can be done by increasing cooperation with retailers.
Analisis Perbandingan Potensi Financial Distress Sebelum dan Selama Pandemi COVID-19 Menggunakan Metode Grover, Springate dan Zmijewski Ratih Kusumastuti; Wiwik Tiswiyanti; Sintia Marselina
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.v7i2.1331

Abstract

Pandemi COVID-19 merupakan peristiwa menyebarnya penyakit coronavirus 2019 yang menjadi masalah kesehatan yang serius saat ini di berbagai negara termasuk di Indonesia. Hal tersebut juga berdampak pada terkontraksinya perekonomian Indonesia sesuai data BPS yaitu -5,32% YoY dikarenakan menurunnya daya beli masyarakat akibat kekhawatiran juga kebijakan Pembatasan Sosial Berskala Besar (PSBB). Salah satu sektor yang terkena dampak pandemi adalah sektor transportasi, tercatat pendapatan sektor transpotasi menurun 25%-50% sejak adanya pandemi COVID-19. Tujuan dari penelitian ini adalah menganalisis perbandingan potensi financial distress sebelum dan selama pandemi COVID-19 pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia dengan metode grover, springate dan zmijewski. Penelitian ini menggunakan pendekatan penelitian kuantitatif dan berdasarkan pendekatan yang digunakan, penelitian ini termasuk ke dalam penelitian komparatif. Pemilihan sampel dalam penelitian ini dilakukan dengan menggunakan metode purposive sampling, sehingga diperoleh diperoleh jumlah sampel sebanyak 11 perusahaan. Metode pengumpulan data yang digunakan dalam penelitian ini menggunakan metode dokumentasi dengan data sekunder berupa laporan keuangan perusahaan tahun 2018-2021. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan potensi financial distress sebelum dan selama pandemi COVID-19 berdasarkan metode grover dan zmijewski. Sedangkan berdasarkan metode springate, menunjukkan hasil bahwa terdapat perbedaan potensi financial distress sebelum dan selama pandemi COVID-19. Peneliti memberikan saran kepada peneliti selanjutnya untuk meneliti sektor lain dan variabel lain selain financial distress yang kemungkinan juga terdampak karena adanya pandemi COVID-19. Selain itu, diharapkan juga agar dapat menambah model prediksi lain seperti model altman, ohlson, fulmer, zavgren, taffler dan lain sebagainya sehingga hasil yang didapatkan lebih bervariasi. Keywords: COVID-19, Financial Distress, Grover, Springate, Zmijewski.
Analisis Kinerja Keuangan Perusahaan Terhadap Harga Saham Muhammad Iqbal Ramadhan; Laras Auditria Putri
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.v7i2.1333

Abstract

This study aims to examine the relationship between financial statement analysis consisting of Return On Assets, Current Ratio, Net Profit Margin, Earning Per Share, Current Ratio, and Leverage on stock prices. The population used in this study are all non-financial companies listed on the Stock Exchange. Indonesian securities during the 2016-2019 period, amounting to 1546 compiled from financial statements and OSIRIS. This study uses multiple linear regression for analysis techniques with STATA 14.0 software. The results showed that return on assets and Earnings Per Share had a positive and significant effect on stock prices.
PENGADOPSIAN STANDAR LAPORAN KEUANGAN SEBAGAI PEMEDIASI HUBUNGAN ANTARA LITERASI KEUANGAN DAN INKLUSI KEUANGAN TERHADAP KINERJA UMKM DI KOTA PEMATANGSIANTAR hery silitonga; Ruth Tridianty Sianipar; Juan Anastasia Putri; Robert Tua Siregar
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.v7i2.1335

Abstract

This study aims to determine the adoption of financial reporting standards in mediating the relationship between financial literacy and financial inclusion on the performance of MSMEs in Pematang Siantar City. Library and field research design with a quantitative approach. The research subjects taken in this study were MSME actors in Pematangsiantar City. The research was carried out in eight sub-districts in Pematangsiantar City. Data collection techniques using observation, interviews, questionnaires and documentation. The data analysis method used is Partial Least Square (PLS). The data analysis test tool uses the Smartpls statistical software. The results obtained were positive and significant between financial literacy and the adoption of financial reporting standards, financial literacy and MSME performance, financial inclusion and MSME performance, adoption of financial reporting standards and MSME performance, and positive and insignificant results between financial inclusion and adoption of financial reporting standards. the results of moderation obtained by the variable adopting financial reporting standards are proven to be able to mediate the relationship between financial literacy and MSME performance
EFEKTIVITAS PENGUATAN PENGELOLAAN DANA DESA DALAM MENINGKATKAN PERTUMBUHAN EKONOMI BERKELANJUTAN DI KABUPATEN SIMALUNGUN Ruth Tridianty Sianipar; Juan Anastasia Putri; Ady Inrawan; hery silitonga; Lenny Dermawan Sembiring
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.v7i2.1336

Abstract

The purpose of this study was to analyze the effectiveness of managing village funds in increasing sustainable economic growth in Simalungun Regency. This research method uses a research design with a qualitative approach. The subject of this research is a village in Simalungun Regency. The research was carried out in four sub-districts in Simalungun Regency in Panombeian Pane, Panei, Siantar, Tanah Jawa, and Sidamanik sub-districts in 80 villages. Data collection techniques using observation, interviews, questionnaires and documentation. The data analysis method used is descriptive qualitative analysis and different test. The research results obtained by respondents stated that village funds channeled from the government were sufficient for village development, in community empowerment village funds were mostly used for village government programs to empower village communities, the village government compiled planning documents consisting of APBDes, RPJMDes, and RKPDes, each program planning must be supported by the village community in its implementation by informing every expenditure and income of funds, supervision conducting regular monitoring related to village physical development, and submission of reports on the use of village funds used for village development need to be submitted transparently
Efek Dari Makro, Industri dan Karakter Spesifik Perusahaan Terhadap Non Performing Loan Di Indonesia Stanley Mulja; Sung Suk Kim
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.v7i2.1337

Abstract

The role of the banking sector is very important for the country's economic system, so it is important for banking institutions to maintain their profitability and efficiency. Currently the banking sector is facing the threat of credit risk indicated by the NPL, where this risk can affect the financial well-being and the role of the banking system. This study aims to examine the effect of bank-specific variables, macroeconomic variables, and industry-specific variables on credit risk as indicated by the NPL level in the Indonesian banking sector. The sample used in this study was 46 banks which were companies listed on the Indonesia Stock Exchange (IDX) during the period 2000 to 2020. The results showed that only bank-specific variables, namely bank capitalization, bank performance, loan growth, and bank diversification, were affect the level of NPL banking sector in Indonesia. Meanwhile other bank specific variables, namely bank size, bank inefficiency, ownership concentration, as well as macroeconomic variables (GDP growth, inflation, public debt, unemployment) and industry specific variables (interbank concentration) do not affect the level of credit risk as indicated by the NPL level of the banking sector in Indonesia.

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