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Muhammad Khoiruddin Harahap
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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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Determinansi Kinerja Keuangan Pemerintah Daerah Sri Winarsih Ramadana; Mariana Mariana; Rahmaniar Rahmaniar; Saiful Bahgia
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.v7i2.1590

Abstract

This study aimed to determine the effect of capital expenditure and accrual directors on financial performance in Aceh local government. The research method used is a quantitative approach using secondary data. The data analysis method used in this research is multiple linear regression. The population in this study were all districts/cities in Aceh Province, totalling 23 City Districts, with the observation year taken being 2017-2019. From 23 samples with three years of observation, 69 observations were obtained. The results showed that capital expenditure affects the financial performance of local governments. However indicates that local governments make capital expenditures appropriately and effectively, so this can improve the financial performance of local governments. Accrual directors affect the financial performance of local governments. However, by using an accrual accounting system, directors can better evaluate the financial performance of local governments.
Praktik Penghindaran Pajak di Indonesia Sari Dewi
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1074

Abstract

This study aims to determine the influence of Company Size and Corporate Social Responsibility (CSR) on the level of Tax avoidance in Indonesia. This study is a study with the population of companies listed on the IDX from 2017 to 2020. The sampling technique is Purposive sampling, andthe ata studied is secondary data, which is then tested by Multiple Linear Regression analysis. The Disclosure of Corporate Social Responsibility (CSR) towards Tax Avoidance of Public Companies in Indonesia is a social problem so that in paying taxes according to regulations must be done by the company. The results of the study that CSR does not affect tax avoidance, while company size, leverage and growth affect tax avoidance. Manufacturing enterprises of the consumer goods sector of the year 2017-2020.
Kesulitan Keuangan Perusahaan Semasa Covid-19 Galant Emerald; Zaitul Zaitul; Listiana Sri Mulatsih
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1401

Abstract

Corporate financial distress is a hot topic among practitioners and academics. This financial difficulty can lead to a bankrupt position if not handled properly. Much research has been done on financial problems, but it was still limited during the Covid-19 pandemic. Some companies affected by could-19 (lockdown policy) may experience finances such as tourism, transportation and other sectors. This research investigates whether there are differences in financial difficulties before and during the pandemic (2018-2019 and 2020-2021). In addition, this study also aims to test whether financial ratios contribute to financial distress. The role of audit committee effectiveness as a moderating variable between financial ratios and financial distress is also tested in this study. Using 18 companies engaged in the restaurant, hotel and tourism sector as research samples (41.42% of the population) with the data period 2018-2021. Different tests and regression tests were used to answer research questions. The results show that the sample companies experienced financial difficulties during the pandemic (2020-2021) because their z-score values were lower than 2018-2019, with significant differences. The regression results show that liquidity has a positive effect on financial distress. The audit committee's effectiveness acts as a moderating variable between leverage and financial difficulties. In other words, a high level of audit committee effectiveness will strengthen the positive leverage relationship with the z-score or lower financial distress. One of the control variables (firm age) has a negative effect on the z-score. In other words, the older the company, the lower the level of financial distress. This research has theoretical implications where agency theory can explain the relationship between leverage and financial condition with the role of audit committee effectiveness.
Analisis Dampak Pendapatan, Lama Usaha, Usia Terhadap Literasi Keuangan Pelaku UMKM Nurul Azikin; Goso; Sahrir; Rahmad Solling Hamid
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1405

Abstract

This study aims to determine the effect of income, length of business, and age on the financial literacy of MSME actors in the culinary sector. This type of research uses a quantitative research approach. The objects in this study are the MSME actors in the culinary sector in the Masamba sub-district, North Luwu Regency. The sample in this study was determined based on the minimum sample size, which is 10 times the number of measurement items used in the study. The analytical method used is linear regression analysis. The results of the study show that income has a significant impact on the financial literacy of MSME actors in the culinary sector. This shows that the higher the income generated, the higher the level of financial literacy. Meanwhile, based on age and length of business, there are insignificant differences in the financial literacy of MSMEs in the culinary sector.
Analisis Potensi Pajak Daerah dengan Pendekatan Makro-Mikro di Kota Serang Muhammad Angga Anggriawan; Kenedi Kenedi; Hadi Kurniawanto
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1420

Abstract

The development of hotel taxes and restaurant taxes in the city of Serang in the last 5 years has shown a decline. In the last 2 years, namely 2022 and 2021, there has been a negative trend, aka a decrease in the percentage of revenue realization. This is not the same as data for 2020, 2019 and 2018, which shows a positive trend in its realization. The research method used is a quantitative method using secondary data obtained from the offices of BAPENDA, BPKAD and DINKOP UKM. This study uses 2 macro and micro approaches, namely the macro approach using trend analysis linked to the realization of annual taxes, then the micro approach uses secondary data originating from DINKOP UKM on the basis of calculating multiplying the estimated annual turnover of the taxpayer against the effective tax rate. The analytical tool used is trend analysis based on the time series method. The results of the study show that based on the macro approach, the potential for hotel tax and restaurant tax revenues is projected to be very large, this is in line with the results of the micro approach. This shows that the two types of taxes make a sizable contribution to regional tax revenues, provided that the realization can proceed properly so that the amount of local tax revenue collected is in accordance with projections.
Pengaruh Penerapan Prinsip Good Corporate Governance dalam meningkatkan kinerja karyawan Parianti; Syofyan Syamsuddin; Sahrir
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1425

Abstract

The purpose of this study was to determine the effect of the principles of Good Corporate Governance on the performance of MSME employees. This study used a quantitative approach using a sample of 120 MSME employees in Masamba City. Based on the results of data analysis, the principles of transparency, accountability and independence have a significant influence on employee performance. Meanwhile, the principles of responsibility and fairness do not have a significant effect. The results of this study indicate the importance of applying the principles of Good Corporate Governance to MSMEs, because it can improve employee performance so that MSME management can be better.
Perkembangan UMKM Di Indonesia : Peran Pemahaman Akuntansi, Teknologi Informasi dan Sistem Informasi Akuntansi Fitriani Saragih; Rahmat Daim Harahap; Nurlaila
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1427

Abstract

This study aims to determine the development of MSMEs in Indonesia which is influenced by several factors including the role of understanding accounting, information technology, and information systems. The sampling technique used a census technique with a total of 100 respondents who were randomly selected. The analytical test tool used is SmartPLS v.3.2.9 with the SEM (Structural Equation Modeling) analysis method. This analysis is a statistical testing technique to describe the simultaneous linear relationship between indicator variables and variables that cannot be measured directly. This research method uses a quantitative approach with explanatory research with measurement models of Convergent Validity, Discriminant validity, Composite reliability, Alpha Cronbach indicators, and statistical hypothesis testing. The results of this study indicate that the P-Values are 0.000 <0.05 so that Accounting Understanding has a positive and significant influence on the development of MSMEs in Indonesia, the P-Values are 0.054 > 0.05 so that the Utilization of Information Technology has no direct and significant influence on The development of MSMEs in Indonesia and the influence of the variable Accounting Information System on the development of MSMEs has a P-Value of 0.001 <0.05 so that the Accounting Information System has a direct and significant effect on the development of MSMEs in Indonesia.
Lingkungan Pengendalian dan Moralitas Individu dalam Pencegahan Fraud yang Terjadi pada Pengelolaan Alokasi Dana Desa Siska Nur; Zikra Supri; Riyanti Riyanti
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1433

Abstract

Fraud is an illegal act that is carried out by a person or more than one person, either intentionally or unintentionally, to gain profit in various ways to obtain money, assets and so on which can harm many parties. This study aims to determine whether the control environment and individual morality influence the prevention of fraud that occurs in the management of Village Fund Allocations (ADD), and to add insight into fraud in Indonesia, especially in remote villages. The samples in this study were village officials, village consultative bodies (BPD) in Bonelemo Barat Village, Saronda Village, Tumbubara Village, Tetekang Village, Marinding Village. West Bajo district in Luwu district. The data is collected by using a questionnaire with a Likert scale. This research includes descriptive research with a quantitative approach. The analytical tool for testing the hypothesis is multiplication linear regression analysis using the IBM Statistics SPSS 21 program. This variable indicates that the control environment has an effect on preventing fraud in the allocation of village funds in the West Bajo sub-district and morality has no effect on preventing fraud in the allocation of village funds.
Determinan Kepatuhan Wajib Pajak Orang Pribadi Dimoderasi Profesionalisme Account Representative Selma Putri Safira; Indrawati Yuhertiana
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1435

Abstract

This study aims to test and find empirical evidence on the factors that determine individual taxpayer compliance moderated by Account Representative Professionalism (Empirical Study at KPP Pratama Surabaya Mulyorejo). The sample used in this study is active taxpayers who are registered at KPP Pratama Surabaya Mulyorejo. Data was collected using one of the non-probability sampling methods, namely incidental sampling. Data collection by distributing questionnaires to WPOP. The number of questionnaires distributed was 100 questionnaires. This study uses a multiple regression model whose management is carried out with the SmartPLS 3.0 software program. The analysis in this study includes two measurements, namely: outer model measurements such as convergent & discriminant validity tests, and reliability tests; and, inner model measurements (goodness of inner model) such as R-Square, path coefficients, and moderation tests. The results of the analysis use the outer model measurement with all variables having a significant effect on taxpayer compliance. Then the measurement of the inner model (goodness of inner model) uses R-Square with e-filling system variables, tax socialization, tax sanctions, and Account Representative professionalism of 39.9%, while the remaining 60.1% is influenced by other variables. Measurement of the inner model using the path coefficients test states that the e-filling system variables, tax sanctions have a positive and significant effect on taxpayer compliance, while the tax socialization variable has a negative and significant effect on taxpayer compliance. The last measurement of the inner model using the moderation test explains that the Account Representative's professionalism towards the e-filling system variable & tax sanctions can be said to be a predictor moderating variable, while to the tax socialization variable it can be said to be a potential moderating variable. So based on the conclusion, that the e-filling system and tax sanctions have a significant effect on taxpayer compliance, while tax socialization has no significant effect on taxpayer compliance. And the professionalism of Account Representatives is not able to moderate the influence of the e-filling system, tax socialization, or tax sanctions
The Pengaruh Rasio Keuangan, Likuiditas Dan Firm Size Terhadap Profitabilitas Pada Perusahaan Sektor Konsumen Primer Sub Sektor Sawit (CPO) Yang Terdaftar Di Bursa Efek Indonesia 2017-2021: Study on Consumer Non-Cyclical Sector Companies of Palm Sub Sector (CPO) Listed on The Indonesia Stock Exchange 2017-2021 Lidya Sarai; Muhammad Nuryatno Amin
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1441

Abstract

This study aims to analyze the ratios of finance, liquidity, and company size to profitability which are used as the dependent variable in this study. The data in this study were obtained from the financial reports of palm oil companies (CPO) listed on the Indonesia Stock Exchange (IDX) for 2017-2021. The sample for this study consisted of 13 companies selected using a technique known as purposive sampling. Using multiple linear regression analysis, the relationship between the variables investigated in this study. The analytical tool used is SPSS veirsion 25.0. The results of this study, partially Working Capital to Total Assets, Inventory Turnover, Liquidity and Firm Size have a positive effect on Profitability, while the Debt to Equity Ratio has a negative effect and Total Asset Turnover does not have a significant effect on Profitability in primary consumer sector companies in the oil palm sub-sector (CPO) listed on the IDX 2017-2021. Simultaneously, all variables have a positive and significant effect on profitability.

Page 74 of 145 | Total Record : 1442

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