Owner : Riset dan Jurnal Akuntansi
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.
Articles
1,442 Documents
<![CDATA[Efek Narsisme dan Psikopati Terhadap Praktik Tidak Etis Akuntan ]]>
<![CDATA[Adrian Yudisthira]]>;
<![CDATA[Tan Ming Kuang]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33395/owner.v7i2.1412
<![CDATA[Personality factors play an important role when a person is faced with a situation that involves moral judgment of right or wrong. A person with dark personality characteristics (dark triad) is very likely to exhibit unethical behavior. Ethical behavior is an important issue for the accountant profession because published financial statements must be accountable to the public, especially for investors and creditors as parties who bear great risks in making their investment and credit decisions. Although many studies have examined the factors causing the unethical behavior of accountants, studies investigating the impact of accountants' dark personalities on ethical decision-making are still scarce. This study aims to examine the effect of two types of dark personalities, namely narcissism and psychopathy, on accountant decision making involving various business ethical situations. The study employed a quantitative approach with primary data obtained from questionnaires. Narcissism is measured through Narcisstic Personality Inventory, psychopathy is measured through Levenson Self-Report Psychopaty Scale, and attitude toward unethical practices used an instrument use d by Bailey (2019). The population was management accountants, public accountants, and public sector accountants with a sample of 103 respondents. Multiple linear regression analysis was performed to test the research hypotheses using SPSS software version 26. The results showed that accountants with dominant narcissistic and psychopathic personalities tend to make unethical decisions.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Kondisi Kesehatan Keuangan Pemerintah Daerah Di Provinsi Sumatera Barat: Indonesia ]]>
<![CDATA[Monica Monica]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33395/owner.v7i2.1414
<![CDATA[The Health Conditions of Local Government Finances are useful for viewing and assessing the ability of local governments to manage their respective regional finances. Local governments are expected to maximize revenue and all the potential of the area they have. This is what triggers variations in the Financial Health Conditions in Regional Governments. This study aims to analyze the factors that influence variations in the Financial Health Conditions of Regency/City Regional Governments in West Sumatra Province in 2019-2021. This study uses 57 Financial Report data. This research is a quantitative study using multiple regression analysis to test the effect of each variable on the Financial Health Conditions of the Local Government. Data processing was carried out using SPSS version 26. The results showed that the factor influencing the Financial Health Conditions of Local Governments was Financial Efficiency. While population, community age profile, community welfare level, population density, local revenue, and cost of goods and services have no effect on the condition of the financial health of local governments. This shows that the Regency/City Regional Governments in West Sumatra Province have been able to manage Regional Government expenditures, especially personnel expenditures, so that the Regional Governments can carry out Financial Efficiency well.]]>
<![CDATA[Pengaruh Leverage dan Pertumbuhan Perusahaan Terhadap Profitabilitas ]]>
<![CDATA[Endang Susilawati]]>;
<![CDATA[Albert Kurniawan Purnomo]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33395/owner.v7i2.1417
<![CDATA[T This study aims to determine the effect of leverage and company growth on profitability. The research method used is descriptive method with a quantitative research type. The data used in this research is secondary data of cement manufacturing companies listed on the Indonesia Stock Exchange in 2016 -202, the amount of data is 15. This research was conducted using a purposive sampling method. The analysis technique uses multiple regression models and uses the SPSS program. This research is expected to be able to provide information to investors so that debt is high and low, because if debt increases, the company's condition is not healthy. The results of this study indicate that partially leverage has an effect and company growth has no effect on profitability. Simultaneous testing shows that leverage and company growth affect profitability.]]>
<![CDATA[Tinjauan Pemungutan Pajak Pertambahan Nilai Atas Perdagangan Melalui Sistem Elektronik Domestik dan Asing ]]>
<![CDATA[Ronaldi Marbun]]>;
<![CDATA[Ning Rahayu]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33395/owner.v7i2.1419
<![CDATA[The rapid development of the globalization era demands that everyone and their environment create a breakthrough in the form of sophisticated technology to compete and survive in a fairly high economic competition. For entrepreneurs, technology can be used to innovate and advance their businesses to survive and achieve optimal profits. One form of technological innovation, especially the internet, is e-commerce. This activity is carried out online anywhere, borderless, and often called trading through electronic systems (Perdangangan Melalui Sistem Elektronik, PMSE). The rise of transactions in the form of purchases of digital products and services from traders or trade organizers through electronic systems requires the government to issue tax regulations, namely the Regulation of the Minister of Finance number 48 / PMK.03 / 2020, which aims to save the economy by expanding the tax base and promoting equality in taxpayer treatment. This ruling is a derivative regulation of Article 6 paragraph 13a of the Government Regulation in Lieu of Law (Perppu) number 1 of 2020. The regulation of the Minister of Finance number 48/PMK.03/2020 emphasizes the implementation of VAT on PMSE to promote tax justice and accommodate the shift from a conventional to a digital economy. However, in its implementation, there are certainly many challenges faced by tax administrators, VAT collectors appointed to collect VAT on PMSE, and taxpayers as VAT bearers. ]]>
<![CDATA[Menilai Audit Firm Rotation, Gender Komite Audit, Struktur Kepemilikan, Audit Fee Dan Kualitas Audit – Studi Kasus Pada Industri Perbankan Indonesia ]]>
<![CDATA[Efva Octavina Donata Gozali]]>;
<![CDATA[Ruth Samantha Hamzah]]>;
<![CDATA[Anisa Listya]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33395/owner.v7i2.1426
<![CDATA[Poor audit quality has become the noteworthy issue in recent years, particularly in developing countries such as Indonesia. This study therefore aims to bridge the information and audit quality gap in Indonesia banking industries by examining the relationship between audit firm rotation, audit committee gender, and ownership structure on audit quality. Quantitative approach by employing logistic regression was used as the analysis method. The sample in this study was banking companies listed in Indonesia Stock Exchange which obtained 80 year-observation samples in the period of 2011-2020. The results of this study indicate that audit fees have a significant effect on audit quality. Meanwhile, audit firm rotation, audit committee gender, and ownership structure which are proxied by institutional ownership, managerial ownership, government ownership have no significant effect on audit quality.]]>
<![CDATA[Studi Empiris Faktor Determinan Financial Distress ]]>
<![CDATA[Maria Purwantini]]>;
<![CDATA[Rahmawati Hanny Yustrianthe]]>;
<![CDATA[Budhi Purwantoro Jati]]>;
<![CDATA[Ani Sri Murwani]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33395/owner.v7i2.1431
<![CDATA[This study aims to determine the effect of profitability, liquidity, leverage, sales growth, and company size on financial distress in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Profitability is proxied by Return on Assets (ROA), liquidity is proxied by the current ratio (CR), leverage is proxied by Debt to Total Equity (DER). The population used in this study are all mining companies listed on the IDX. The sample selection in this study used a purposive sampling method and obtained 22 companies. The analysis used is multiple linear regression. The results of this study indicate that profitability, liquidity and leverage have a significant effect on financial distress. Meanwhile, sales growth and company size have no effect on financial distress.]]>
<![CDATA[Pengaruh Online Shopping terhadap Peningkatan Kinerja Green Marketing pada Kaum Milenial di Beberapa Kota Besar ]]>
<![CDATA[Abdul Aziz]]>;
<![CDATA[Hafiz Rahman]]>;
<![CDATA[Rida Rahim]]>;
<![CDATA[Hendra Lukito]]>;
<![CDATA[Syafrizal Syafrizal]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33395/owner.v7i2.1437
<![CDATA[This study aims to determine how much influence online shopping has on improving green marketing performance. The object of research is millennials in several big cities who are considered worthy of research and have a major influence on the development of online shopping and environmental preservation. The data collection process was carried out by filling out a questionnaire which was distributed via WhatsApp. The results of the study show that there is no significant effect of online shopping for the millennial generation on increasing green marketing performance. The moderating variable which contains knowledge about the importance of preserving the environment shows a significant influence on green marketing performance, but is unable to change purchasing decisions for millennials to buy environmentally friendly products. From an analysis of the buying behavior of the millennial generation in online shopping, it was found that the millennial generation understands the importance of protecting the environment. There are several reasons why the millennial generation is not interested in shopping for environmentally friendly products or "green products" in online shopping; the price of eco-friendly products may be too expensive for some people, lack of availability of the desired eco-friendly products on the online market, there is ignorance about where and how to buy these products and it is also possible that millennials prefer to shop online because it is easier and more practical, even though the products purchased are sometimes not always environmentally friendly in meeting their needs when shopping online.]]>
<![CDATA[Rantai Pasokan Dalam Strategi Sektor Wisata Kabupaten Karawang Untuk Meningkatkan Pendapatan Asli Daerah: Rantai Pasokan ]]>
<![CDATA[Ihsan Nasihin]]>;
<![CDATA[Rieke Retnosary]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33395/owner.v7i2.1439
<![CDATA[Karawang Regency has quite a number of tourist destinations that can be visited by local and foreign tourists (foreign tourists). With so many tourists visiting, it will have a positive impact on the region as local revenue (PAD) or gross domestic product (GDP) and has a target of being able to increase benefits for the community, one of which is increasing job opportunities for local residents. The research method that will be used in this study is a qualitative method with an interpretive research paradigm and a case study approach, in obtaining data using interviews, observation and documentation. Data analysis that will be used in this study is triangulation using primary data and secondary data. The results of this study are that the Karawang Regency government can implement and develop the tourism sector supply chain with the Pentahelix concept, where the Pentahelix concept has three developments, namely the first accessibility related to access to tourist destination locations, the second amenity functions to maintain and improve facilities and infrastructure in the tourist destination environment, and the three attractions that focus on activities or new rides in tourist areas]]>
<![CDATA[Analisis Technology Acceptance Model (TAM) Terhadap Pengguna Aplikasi Mobile Banking ]]>
<![CDATA[Agus Siswoyo]]>;
<![CDATA[Bambang Setyobudi Irianto]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33395/owner.v7i2.1440
<![CDATA[Mobile banking application users have increased rapidly, but in its use there are still many problems experienced by users. This study aims to determine the level of user acceptance of the mobile banking application of a national bank using the Technology Acceptance Model (TAM) approach. In this study using the TAM framework, namely perceived usefulness, perceived ease of use, attitude to use, behavioral intention, and use of the actual system. The research was conducted on mobile banking application users in Tegal City using a purposive convenience sampling technique, obtained 104 respondents. The type of data used is primary data, namely data obtained directly from respondents. Methods of data collection using a questionnaire. The data analysis method uses the Partial Least Square (PLS) statistical test approach. The results showed that perceived ease of use had an effect on perceived benefits, perceived ease of use had an effect on attitudes of use, perceived benefits had no effect on attitudes of use, attitudes of use had had an effect on behavioral intentions, and behavioral intentions had had an effect on system use. The implications of the results of this study are input for banks to continue to improve mobile banking services in order to increase the number of mobile banking application users.]]>
<![CDATA[Moderasi Kepemilikan Institusional Pada Ukuran Perusahaan dan Profitabilitas Terhadap Manajemen Laba ]]>
<![CDATA[Tri Winarsih]]>;
<![CDATA[Sri Yaumi]]>;
<![CDATA[Maulidza Nur Fauzi]]>;
<![CDATA[Bayu Malikul Askhar]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33395/owner.v7i2.1448
<![CDATA[Menurunnya Stabilitas Nasional dan munculnya berbagai kebijakan baru di tahun pertama Covid 19, khususnya sektor perbankan, berdampak pada penerapan adaptasi baru bagi perusahaan perbankan dalam mengelola kegiatan operasional manajemen perusahaan dan menjaga kesinambungan perbankan dalam memberikan pelayanan terbaik di tengah pandemi. Penelitian ini bertujuan untuk membuktikan seberapa kuat lemahnya kepemilikan institusional memoderasi pengaruh ukuran perusahaan dan profitabilitas terhadap manajemen laba pada perusahaan perbankan di Bursa Efek Indonesia (BEI) selama tahun pertama Covid 19 (2019-2020). Metode penelitian menggunakan kuantitatif deskriptif dengan purposive sampling sebanyak 6 sampel dan 48 data laporan keuangan triwulanan perusahaan perbankan di Bursa Efek Indonesia selama tahun pertama Covid 19 (2019-2020). Teknik analisis data menggunakan regresi linier berganda dengan pengujian hipotesis menggunakan Moderation Regression Analysis (MRA), serta pengolahan data melalui SPSS versi 25. Penelitian ini menunjukkan hasil bahwa ukuran perusahaan dan profitabilitas tidak berpengaruh terhadap manajemen pendapatan. Demikian juga, kepemilikan institusional tidak berpengaruh pada manajemen pendapatan, tetapi setelah digunakan sebagai variabel moderating, kepemilikan institusional menunjukkan hasil yang mampu memperkuat pengaruh ukuran perusahaan dan profitabilitas terhadap manajemen pendapatan.]]>
