cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Muhammad Khoiruddin Harahap
Contact Email
owner@polgan.ac.id
Phone
+6282251583783
Journal Mail Official
owner@polgan.ac.id
Editorial Address
Politeknik Ganesha Jl. Veteran Jl. Manunggal No.194 Labuhan Deli, Deli Serdang, Sumatera Utara Indonesia
Location
Kota medan,
Sumatera utara
INDONESIA
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
 69   70   71   72   73 
PEMAHAMAN PENGGEMAR KOREAN POP ATAS BEA MASUK PEMBELIAN MERCHANDISE Immanuela Alexandra Johanna Rachel Pongoh; Diana Frederica; Deni Iskandar
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.v7i2.1434

Abstract

The latest regulatory policies related to import activities are the government's solution to increasing the welfare of domestic entrepreneurs. So with the enactment of a new regulation, namely PMK No. 199/PMK.010/2019, it is hoped that it can reduce the number of imported goods so that people can choose to buy domestic products. In implementing PMK No. 199/PMK.010/2019 pros and cons arise among the public, including Korean POP (Carat) fans. Therefore, the purpose of this study is to find out the understanding of Korean POP (Carat) fans regarding regulations, tax rates, calculations, and import duty payment systems in buying merchandise. As well as, to find out the interest of Korean POP (Carat) fans in buying merchandise after the enactment of new regulations. This type of research is a qualitative research with a phenomenological approach. The type of data used in this research is primary data. The research population is people who have bought Korean merchandise. The sampling method is through the convenience sampling method which is in accordance with the research criteria, namely fans who have purchased merchandise at least once after the enactment of PMK No 199/PMK.010/2019. Data was obtained by distributing questionnaires and conducting interviews with 20 informants. The results of this study indicate that the increase in tariffs raises objections among Korean POP (Carat) fans in buying merchandise because they do not understand the new regulations and official merchandise is only produced in South Korea. However, the increase in import duty rates has not reduced the interest of Korean POP (Carat) fans in buying merchandise. They prefer to buy merchandise through e-commerce or through entrusted services to avoid taxes.
VOLUNTARY AUDITOR SWETCHING: PERGANTIAN MANAJEMEN, UKURAN KANTOR AKUNTAN PUBLIK, DAN PERUBAHAN PROSENTASE ROA Inneke Nur Vivi; Evi Dwi Kartikasari; Irma Indira
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.v7i2.1436

Abstract

The size of the auditor is also one of the benchmarks of external parties to trust the results of audit opinions. Management within the company's structure is not always the same, there is a change of management that requires the company to create a new management policy, in this case, it is commonly related to the selection of KAP for external auditors. The company’s financial condition becomes the main factor that is highlighted by an auditor in providing audit opinions. Changes in the percentage of ups and downs in financial performance are also important to note by the management of the company so that the audit opinion is good. Previous research conducted by several researchers states that the change of management, the size of public accounting firms, and changes in the percentage of ROA against Auditor Switching there are positive influences and some have negative influences. This type of research is descriptive research with a quantitative approach. The population is 144 companies. A sample of 20 companies, so the sample is 120 data. Sampling method using nonprobability sampling type Purposive sampling. The results of this study are expected to be used by external and internal parties of the company to determine strategies for conducting auditor switching. The difference between this research and previous research is that the researchers conducted research on different years and objects and on different ROA conditions
Pengaruh Collateral Assets, Kebijakan Hutang, dan Investment Opportunity Terhadap Kebijakan Dividen Angga Firmansyah Putra; Syaiful Bahri
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.v7i2.1445

Abstract

The purpose of study is to examine the effect of collateral assets, debt policy, and investment opportunity on dividend policy. The type of research is quantitative approach. The research population food and beverage companies listed on the Indonesia Stock Exchange in 2019-2021. The sample of research by using purposive sampling of the research sample selection of 11 food and beverage companies. The data analysis technique used classical assumption test, descriptive analysis, multiple linear regression, hypothesis testing and determination test. The results show that collateral assets, debt policy, and investment opportunity have no effect on dividend policy. Recommendations for further research are to expand the object and period of the research year so that the research results are more accurate and can be used as a general reference.
Analisis dampak transaksi E-Commerce terhadap penerimaan pajak pertambahan nilai Efan Elfanso; Laura Monica
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.v7i1.1477

Abstract

This study aims to determine the impact of e-commerce transactions on Value Added Tax (VAT) revenue which is a source of state revenue and development. This research was conducted using a descriptive qualitative approach with a case study research approach. Data collection methods were carried out by interviews, observation and supported by secondary data from the object of research. The data analysis used in this research is descriptive which is supported by quantitative data. The results of this study Based on e-commerce transaction activities, Indonesia has not been able to collect VAT tax on e-commerce transactions in an ideal amount. This can be seen from the value of e-commerce transactions which have increased significantly in the last five years, but tax revenue for e-commerce transactions is inversely proportional, namely experiencing a significant decline in 2021. The conclusion of this study is that the impact of e-commerce on tax revenue is considered sufficient good because tax revenue has increased but in 2021 it has decreased significantly. This significant decrease was caused by a lack of awareness and understanding of taxation by taxpayers who had not paid taxes optimally each year, e-commerce transactions that were difficult to detect from a business standpoint and socialization that had not been carried out thoroughly.
Analisis Ekonomis, Efisiensi dan Efektivitas Anggaran Pendapatan dan Belanja Sumartin Selfina Lona; M. E. Perseveranda; Henny A. Manafe
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.v7i1.1486

Abstract

The objective of this study was to understand the economical, efficient and effective implementation of the State Revenue and Expenditure Budget at the government institution. Data sources used in this study are financial reports especially budget ceiling and budget realization between the period of 2017 and 2021 fiscal year was obtained  from The Online Monitoring of the State Accounting Treasury System, the Ministry of Finance of the Republic of Indonesia. The descriptive and comparative analyses were employed in this study. The results of the research show that Economic level in 2017-2021 fiscal year utilisation felt into the economical category as shown by  the percentage of budget realization was less than 100% (<100%). The effective level of achievement for non-tax state income realisation between 2017 and 2021 fiscal year felt into a very effective criteria with the effective ratio was 103.62%; while that for the expenditure felt into a sufficient effective criteria with an average effective ratio was 91.30%. Cost efficiency ratio/expenditure realization to achieve the maximum revenue in the period of 2017 – 2021 suits for a very efficient category with the ratio for each fiscal year was less than 19%; thus economical, efficient and effective implementation of State Revenue and Expenditure Budget must continue to be improved
Pengaruh CAR, BOPO, FDR Dan NPF Terhadap Tingkat Bagi Hasil Mudharabah Dimediasi ROA Di Bank Umum Syariah Indonesia Ismail Nura; Nurlaila Nurlaila; Marliyah Marliyah
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.v7i1.1503

Abstract

Funding products at Islamic Banks can be in the form of demand deposits, savings and time deposits. One of the most popular fund products is mudharabah deposits. The most popular sharia banking product is mudharabah deposits. Mudharabah as a fund collector that provides the largest proportion of total DPK and is not bound by third parties because the withdrawal will be made at a certain time. Mudharabah contract as a collection of funds that provides the largest proportion of the total DPK of Islamic banks. Mudharabah is also an investment product that is not bound by a third party because the withdrawal will be made at a certain time. This study wants to test whether the Capital Adequacy Ratio (CAR), Operating expenses to operating income (BOPO), Financing to Deposit Ratio (FDR) and Non-Performing Financing (NPF) have a direct and indirect effect on mudharabah at Indonesian Sharia Commercial Banks in 2017 - 2021. The type in this research is quantitative research with the method. In this study, a documentation study was used using path analysis. Based on the results of the study, it shows that the Capital Adequacy Ratio (CAR) has a direct effect on mudharabah, Operating expenses on operating income (BOPO) has an effect on mudharabah, Financing to Deposit Ratio (FDR) has no effect on mudharabah, Non Performing Financing (NPF) has no effect on mudharabah , indirectly the Capital Adequacy Ratio (CAR) has an effect on mudharabah mediated through ROA, BOPO has an effect on mudharabah through mediated Return On Assets (ROA), Financing to Deposit Ratio (FDR) has no effect on mudharabah mediated through Return On Assets (ROA) , Non Performing Financing (NPF) has no effect on mudharabah mediated through Return On Assets (ROA).
Determinan Keputusan Para Pelaku Usaha Mikro Kecil Dan Menengah (UMKM) Menggunakan Pembiayaan Syariah Di Sumatera Utara Multamuddin Multamuddin; Saparuddin Siregar; Fauzi Arif Lubis
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.v7i1.1504

Abstract

The government, through Bank Indonesia, established the Bank Indonesia National Strategy in developing MSMEs with the aim of realizing MSMEs as a new source of growth for the Indonesian economy through three pillars, namely corporatization, capacity and financing. This study aims to analyze the determinants of decisions of micro, small and medium enterprises that use sharia financing in North Sumatra. The research method uses a quantitative explanatory approach, namely explaining the relationship between influencing variables or causality. The results of the study show that financial attitudes, Islamic financial literacy, Islamic financial inclusion have an effect on the intention to use Islamic financing. And behavioral intentions influence decision making using Islamic financing. And financial attitudes, Islamic financial literacy, Islamic financial inclusion have a direct effect on making financial decisions using Islamic financing. Then indirectly financial attitudes, financial efficacy, Islamic financial literacy, Islamic financial inclusion influence decision making using Islamic financing through the behavioral intentions of MSMEs in North Sumatra. However, the financial efficacy of MSME owners in North Sumatra has no effect on intentions and decision-making using Islamic financing, and does not affect decision-making behavior on the use of Islamic financing through behavioral intentions.
Pengaruh Tax Morale, Tax knowledge dan E-Tax System dengan Sanksi Pajak sebagai Variabel Moderating terhadap Kepatuhan Wajib Pajak Orang Pribadi Dwi Nasihatul Lailiyah; Sri Andriani
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.v7i2.1537

Abstract

The purpose of this study is to assess and analyze the effect of tax morale, tax knowledge and e-tax system with tax sanctions as moderating variables on individual taxpayer compliance. The object of research is an individual taxpayer who is a member of the OPOP program in East Java. This study uses quantitative methods with primary data sources in the form of questionnaires containing respondent’s answers. Sampling technique using purposive sampling method. The Total population in this study was 550 individual taxpayers. The number of samples used in this study as many as 86 respondents using the formula slovin. Data analysis used in this study is a Structural Equation Model (SEM) based on Partial Least Square (PLS) using SmartPLS 4.0 software. Research Gap is the background of this study, which adds The Independent Variables tax knowledge, e-tax system, and tax sanctions as a variable moderation. The results in this study indicate that tax morale significantly affect the compliance of individual taxpayers in opop jatim. Tax knowledge has a significant effect on the compliance of individual taxpayers in opop jatim.  E-tax system has a significant effect on the compliance of individual taxpayers in opop jatim. Tax sanctions as a moderating variable do not moderate the relationship between tax morale, tax knowledge and e-tax system to individual taxpayer compliance in opop jatim
Pengaruh Kepemilikan Investor Institusi Asing Terhadap Volatilitas Harga Saham di Indeks Kompas100 Muhamad Farhan; 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.v7i2.1403

Abstract

This journal investigates the effect of foreign institutional investor ownership on share price volatility with a sample of 207 companies between 2008 and 2021 that are included in the Kompas100 Index. The empirical results of this study indicate that foreign institutional investor ownership reduces share price volatility in Indonesia with control variables: market capitalization, turnover, leverage, and market to book. In addition, we also document the results of research that the greater the market capitalization of a company, the lower the volatility of its share price and foreign investors increase stock trading turnover in Indonesia because it attracts the attention of domestic investors, especially individual investors. Foreign institutional investors also prefer to invest in companies with a market to book rating that have a premium.
Peran Literasi Keuangan dan Literasi Digital dalam Meningkatkan Kinerja UMKM Bidasari; Sahrir; Goso; Rahmad Solling Hamid
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.v7i2.1404

Abstract

The purpose of this study is to determine the relationship between financial literacy and digital literacy on the performance of MSMEs. This study uses a quantitative approach method through the distribution of online questionnaires. The population in this study is all MSME actors in Luwu Utara Regency, specifically in Masamba District. The sampling technique used is random sampling, namely random sampling based on a predetermined sample. The sample size was taken based on 10 times the calculation of the number of sample measurements and obtained a sample size of 100 samples. The analytical method used is linear regression analysis. The results of this study obtained information that financial literacy and digital literacy have a positive and significant effect on MSME performance.

Page 71 of 145 | Total Record : 1442

 69   70   71   72   73 

Filter by Year

2017 2025


Reset
Filter By Issues
All Issue Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025 Vol. 9 No. 3 (2025): Research Articles July 2025 Vol. 9 No. 2 (2025): Artikel Riset April 2025 Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025 Vol. 8 No. 4 (2024): Artikel Research Oktober 2024 Vol. 8 No. 3 (2024): Artikel Research July 2024 Vol. 8 No. 2 (2024): Artikel Research April 2024 Vol. 8 No. 1 (2024): Artikel Riset Januari 2024 Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023 Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023 Vol. 7 No. 1 (2023): Forthcoming (IN PRESS) | Article Research Volume 7 Issue 1, Januari 2023 Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023 Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022 Vol. 6 No. 4 (2022): Call for Paper Volume 6 Issue 4 Periode Oktober 2022 Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022 Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022 Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022 Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021 Vol. 5 No. 1 (2021): Article Research Februari 2021 Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020 Vol. 4 No. 2 (2020): Article Research Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019 Vol. 3 No. 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019 Vol. 2 No. 2 (2018): Owner Vol 2 No 2 Tahun Agustus 2018 Vol. 2 No. 1 (2018): Owner Volume 2 Nomor 1, Februari 2018 Vol. 1 No. 2 (2017): Owner Volume 1 Nomor 2 Agustus 2017 Vol. 1 No. 1 (2017): Owner Volume 1 Nomor 1 Februari 2017 More Issue