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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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Dampak Sustainability Reporting dan Determinan Audit Delay Silvi Malvina Oktaviani; Dwi Prastowo Darminto; Syahril Djaddang
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.v7i2.1451

Abstract

The financial statements of companies going public must be reported annually. Based on the regulation of the Financial Services Authority (OJK) Number 29/POJK.04/2016 states that companies or issuers are required to report their annual reports to the Financial Services Authority no later than the end of the fourth month after the end of the financial year (120 days), Timely submission of financial reports done by the company will be subject to sanctions. This study aims to determine the effect of profitability, solvency, and company size on audit delay. The population in this study are LQ45 companies listed on the IDX (Indonesian Stock Exchange) for the period 2017-2021. There are 45 public companies listed on the Indonesian Stock Exchange, which are registered as a population. The selected sample uses a purposive sampling technique, and a sample of 64 is obtained. This research model uses panel data regression using E-views version 12. The results of this study indicate that profitability has no effect on audit delay, solvency has an effect on audit delay, firm size effect on audit delay, sustainability reporting is not able to moderate the effect of profitability on audit delay, and sustainability reporting is able to moderate the effect of solvency on audit delay. Subsequent research can add to research in other sectors such as manufacturing, mining and real estate.
Faktor-Faktor Yang Memengaruhi Nilai Perusahaan Dengan Risiko Kredit Sebagai Pemoderasi Andry Priharta; Nur Asni Gani; Darto Darto; Sulhendri Sulhendri; Uun Uniyawati
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.v7i2.1456

Abstract

The price that investors are prepared to pay for a business's stock is a good indicator of the firm's value, and hence the stock market price is a good indicator of the value of the company. The CGPI, ROA, NIM, and NPL are just a few examples of parameters that will be investigated in order to ascertain the degree to which they have an impact on PBV. In this line of investigation, we make use of the common effect model in conjunction with the panel data regression technique. The research sample is State-Owned Banks in Indonesia, specifically Bank Negara Indonesia (BBNI), Bank Rakyat Indonesia (BBRI), Bank Tabungan Negara (BBTN) and Bank Mandiri (BMRI). The period from 2011 to 2020 will be examined by the research. According to the findings, CGPI, ROA, and NIM each have a considerable influence on PBV that is both positive and beneficial. It has been established that the variable NPL moderates by lowering the influence that CGPI has on PBV. On the other hand, it has not been demonstrated that the variables ROA and NIM moderate. This is because the NPL number, despite having increased, is still regarded to be within the tolerance limit, making it an acceptable risk despite the fact that it has increased.
PERAN AKUNTANSI PADA ERA SOCIETY 5.0 SEBAGAI ANTESEDEN TERHADAP PERTUMBUHAN KINERJA UMKM DAN PENGARUH PENGGUNAAN INFORMASI AKUNTANSI Risti Ulfi Hanifah; Maria G Agustine; ADHI WIDYAKTO
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.v7i2.1485

Abstract

Menghadapi Era Society 5.0 keberadaan dan peranan teknologi informasi dalam sistem informasi akuntansi telah membawa era baru perkembangan dunia ekonomi. Peranan akuntansi berubah secara radikal, di era yang baru ini ukuran perusahaan tidak perlu terlalu besar, namun perusahaan memperlukan kelincahan dan ketepatan dalam memanfaatkan teknologi dan informasi. nformasi akuntansi dapat menjadi dasar yang andal bagi pengambilan keputusan-keputusan dalam mencapai keberhasilan bisnis, dari mulai bisnis berskala kecil hingga bisnis berskala besar. Pemanfaatan informasi akuntansi yang baik, dapat membantu UMKM dapat melakukan penilaian kinerja serta dapatmembantu UMKM dalam meningkatkan penjualan. Penelitian ini bertujuan untuk mengkaji Peran Akuntansi Pada EraSociety 5.0 Sebagai Anteseden Terhadap Pertumbuhan Kinerja UMKM dan Pengaruh Penggunaan Informasi Akuntansi. Sampel dalam penelitian ini berjumlah 121 responden. Sampel dalam penelitian ini menggunakan metode pengumpulan data primer yang dilakukan dengan cara menggunakan instrumen berupa e-quesioner dan teknik pengambilan sampel dalam penelitian ini dengan menggunakan metode purposive sampling. Penelitian ini menggunakan jenis data kuantitatif dan sumber data yang digunakan adalah data primer. Teknik analisis data dilakukan dengan bantuan SmartPLS 3.2.8. SEM, metode analisis yang digunakan meliputi analisis statistik, analisis deskriptif, uji hipotesis dan uji validitas. Hasil penelitian menunjukkan bahwa Peran Akuntansi Society 5.0 berpengaruh terhadap Kinerja UMKM, sedangkan Kinerja UMKM berpengaruh terhadap Penggunaan Informasi Akuntansi.
Corporate Governance, Profitabilitas, dan Nilai Perusahaan Syamsul Bakhtiar; Hijroh Rokhayati
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.v7i2.1492

Abstract

The purpose of this study was to analyze the effect of corporate governance on firm value, analyze the effect of profitability on firm value, and analyze the effect of mediating profitability on the relationship between corporate governance and firm value. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2020. The sampling technique uses a purposive sampling method with the criteria for companies listed on the Indonesia Stock Exchange and annual reports available on the company's official website. The sample of this research is a company that is included in the consumer goods industry sector, totaling 50 companies. The data source in this study is secondary data obtained from the IDX website and the company's official website. The data analysis technique in this study used the Partial Least Square (PLS) SEM method with the help of SmartPLS 3.0 software. The results of the study show that corporate governance has a significant positive effect on firm value. Meanwhile, corporate governance has no significant effect on company profitability, and profitability has no significant effect on firm value. Profitability is not able to mediate the relationship between the influence of corporate governance on firm value.
Analisis Kontribusi Literasi Keuangan dan Inklusi Keuangan Terhadap Kinerja Keuangan Sektor UMKM Di Kota Kupang Antonius Yohanes William Timuneno; Maria Goreti Malut; Rifdah Riyan Dara; Grace Rianti Latuheru
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.v7i2.1500

Abstract

This research was conducted at UKM Restaurant in Kupang City. The purpose of this study was to determine the effect of financial literacy and financial inclusion on the financial performance of UMKM Restaurants. This research uses a quantitative approach or it is also called a positivistic method because it is based on a positivism philosophy. To determine the sample using Simple Random Sampling and the sample used in thi sstudy were 50 respondents to the Restaurant in Kupang City as the primary data source, and data collection used a questionnaire (questionnaire) distributed at the Restaurant Kupang City. The data analysis technique used in this study is multiple linear regression analysis, t test and f test. The results of this study indicate that the variables of financial literacy and financial inclusion partially or simultaneously have a positive and significant effect on the financial performance of UMKM at Restaurants in Kupang City. Suggestions from this research are for restaurants to explore more about finance, for cooperatives & UMKM offices and financial institutions so that they can provide more education for the community and for further researchers it is hoped that they can add indicators and other variables.
Faktor-Faktor Yang Mempengaruhi EVA Thomas Sumarsan Goh; Erika Erika; Rahel Yunita
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.v7i2.1525

Abstract

Capital structure, return on invested capital (ROIC), fixed assets, and net operating profit after tax (NOPAT) are the factors that affect economic value added (EVA). Understanding the potential effects of the independent factors on the dependent variable, which is economic value added (EVA), is the goal. Descriptive statistics, the traditional hypothesis tests (normality, multicollinearity, heteroscedasticity, and autocorrelation), the t-test and F-test, and coefficient of determination were all used in this work. According to descriptive statistics, the data is normal and passes the traditional assumption test. Capital structure largely has no effect on EVA. Significant effects of ROIC, Fixed Assets, and NOPAT on EVA. EVA is impacted simultaneously by the capital structure, ROIC, fixed assets, and NOPAT. The capital structure, ROIC, fixed assets, and NOPAT are independent variables that have an impact on 35.2% of the dependent variables, while other variables have an impact on 64.8%.
Pengetahuan, Religiusitas, Budaya dan Kepercayaan dan Minat Muzakki Membayar Zakat di Kabupaten Pidie Muhammad; Aliamin Aliamin; Ratna Mulyany
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.v7i2.1543

Abstract

This study aims to determine the effect of knowledge, religiosity, culture, and beliefs jointly and partially on muzakki's interest in paying zakat directly to mustahik and paying zakat directly to mustahik and paying zakat at Baitul Mal, Pidie Regency. This study's data analysis method uses multiple linear regression to overcome the influence of independent variables. The population in this study is muzakki, whose population pays zakat in Baitul Mal, Pidie Regency. The results of the study show that knowledge influences interest in paying zakat at Baitul Mal; Religiosity does not affect Interest in Paying at the Baitul Mal of Pidie Regency; Culture does not affect interest in paying zakat in Baitul Mal, Pidie district; and Trust influences interest in paying zakat in Baitul Mal, Pidie Regency.
Analisis penggunaan metode Altman Z-Score dan Springate untuk mengetahui potensi terjadinya Financial Distress pada perusahaan manufaktur sektor industri dasar dan kimia Sub Sektor semen yang terdaftar di Bursa Efek Indonesia 2000-2020 Rahma Sari Harahap; Iskandar Muda; Rina br Bukit
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1576

Abstract

The objective of the research is to find out the result of predicting bankruptcy, using Altman Z-Score and Springate methods in the manufacturing companies of basic industrial and chemistry sectors, cement sub-sector listed on BEI (Indonesia Stock Exchange) in the period of 2000-2020 and to determine the most accurate predicting method of bankruptcy to be applied in the manufacturing companies in basic industrial and chemistry sectors, cement sub-sector. The research employs descriptive quantitative method. The samples are taken by using purposive sampling method with three manufacture companies in basic industrial and chemistry sectors and cement sub-sector. The data are analyzed by using the accuracy and error levels in each predicting method of bankruptcy, and each method shows different prediction. The result of financial distress prediction, using Altman Z-Score shows that there are 19 financial distress predictions, 26 non-financial distress predictions, and 18 gray area predictions. The result of financial distress prediction, using Springate method shows that there are 22 financial distress predictions and 41 non-financial distress predictions, the result of the calculation in accuracy and error levels, using Springate method, shows that Springate method is the most accurate with the accuracy level of 65.08% and the error level of 34.92% .
Pengaruh Earning per Share, Arus Kas Operasi, dan Nilai Buku Ekuitas terhadap Harga Saham dengan Profitabilitas sebagai Variabel Moderasi pada Perusahaan Index LQ45 yang terdaftar di BEI Juliyanti Sitompul; Nisrul Irawati; Chairul Muluk
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1577

Abstract

The objective of the research was to find out the influence of Earning per Share (EPS), Operating Cash Flow, and Book Value per Share on Stock Price in the LQ45 Index companies listed in BEI (Indonesian Stock Exchange) and to find out whether Profitability proxied by return on assets (ROA) could be used as moderating variable in this model. The research used associative causal method. The samples were 24 LQ45 companies listed in BEI (Indonesian Stock Exchange) in the period 2016-2020, taken by using purposive sampling technique. Secondary data were analyzed by using multiple linear regression analysis and interaction (moderating) test with E-views 12 software program. The result of the research showed that, partially, Earnings per Share (EPS) and Book Value per Share had positive and significant influence on stock prices while Operating Cash Flow had negative and insignificant influence on stock prices. It was also found that Return on Assets (ROA) could strengthen the correlation of Earnings per Share (EPS) with stock prices while Return on Assets (ROA) could not moderate the correlation of Operating Cash Flows and Book Value per Share with stock prices in LQ45 Index companies listed in BEI (Indonesia Stock Exchange).
Pengaruh Technology Acceptance Model Terhadap Intention To Use Dengan Kinerja Sebagai Variabel Moderasi Dalam Menggunakan Sistem Informasi Akuntansi Hantono Hantono; William Tjong; Jony Jony
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.v7i2.1583

Abstract

A well-implemented accounting information system can generate reliable financial information for the company. The use of technology in accounting information systems in running a business should consider the usefulness and ease of its users so that the system becomes effective. The purpose of this study is to analyze the influence of Perceived Usefulness, Perceived Ease of Use, Attitude Towards Use Against Intention to Use with performance as Moderation Variables. Research was conducted on staff and employees within the company in Medan City. The number of research samples as many as 77 people selected by the nonprobability sampling method. Data collection is done by questionnaire through google form and library studies that support this research. The method used in this study is to use the Structural Equation Model (SEM) equation using partial least square (PLS) tool version 3.0. PLS consists of external relationships (outer model) and internal relationships (inner model), cross loading > 0.7, Composite Reliability, Convergent Validity, Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA). Based on the results of the analysis found that perceived usefullness, attitude towards using, perceived usefullness proved to have no positive effect on intention to use, while perceived ease of use variables had a positive effect on intention to use, perceived usefullness and perceived Ease of use has no moderate effect on performance and intention to use relationships, and while attitude towards using has a moderate effect on performance and intention to use relationships.

Page 73 of 145 | Total Record : 1442

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