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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 1,502 Documents
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Analisis Motivasi Lembaga Pemeringkat ESG (Yayasan Kehati) Dalam Proses Perumusan ESG Index: Institutional Logics Indahna Sulfa; Elvia R. Shauki
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1606

Abstract

Penelitian ini bertujuan untuk mengeksplorasi penerapan logika kelembagaan dan kepemimpinan implisit terhadap motivasi Yayasan Kehati dalam merumuskan Indeks ESG (Environment, Social, Governance) yang berbeda dibandingkan dengan lembaga pemeringkat ESG lainnya. Penelitian ini bertujuan memberikan kontribusi dalam bidang akademik guna pengembangan literatur terkait konsep Institutional Logics dan Implicit Leadership Theory serta penyempurnaan untuk penelitian selanjutnya yang masih terbatas. Studi kasus digunakan sebagai strategi penelitian dengan pendekatan penelitian kualitatif dan single unit of analysis yaitu Yayasan Kehati. Motivasi Yayasan Kehati dalam merumuskan indeks ESG yang berbeda dibandingkan dengan lembaga pemeringkat lainnya dilatarbelakangi oleh (1) praktek “coupling” dan “decoupling” ditemukan dalam proses perhitungan skor dan perumusan indeks, “coupling” terindikasi pada proses penyusunan Standar Operasional Prosedur (SOP) Index Scoring Kehati dengan mengadaptasi regulas eksternal (GRI, SASB, UN PRIS, dan POJK 51/2017), sedangkan “decoupling” ditunjukkan pada proses pengambilan keputusan dalam mendefinisikan Indeks ESG oleh para aktor; (2) terdapat multiple logics yang ditunjukkan selama proses penilaian dan pengindekan (professional, market, self-regulatory, dan sustainability logics); (3) pada saat yang sama, competing logics juga ditemukan selama proses ini (aktor yang mengelola proses perhitungan skor dan perumusan indeks, SOP ESG Index Scoring, dan rutinitas dalam proses pemilihan, penilaian, penyaringan, dan peninjauan emiten); dan selain itu, (4) dominant logic juga ditemukan sebagai kontribusi professional logics dalam proses ESG index scoring oleh para aktor di Yayasan Kehati. Selain itu, persepsi, interpretasi, dan tindakan para aktor yang mengelola Indeks ESG di Yayasan Kehati dimotivasi oleh perilaku kepemimpinan implisit berdasarkan 4 (empat) faktor kepemimpinan: dukungan, fasilitas kerja, fasilitas interaksi, dan penekanan tujuan. Dengan mengetahui motivasi Yayasan Kehati dalam menghasilkan pemeringkatan ESG yang berbeda dibandingkan dengan lembaga pemeringkat ESG lainnya, hal ini bertujuan untuk mendorong investasi yang berkelanjutan, memperoleh kepercayaan investor (baik calon investor maupun investor yang sudah ada) yang diharapkan akan mendapatkan keyakinan yang memadai dalam mengambil keputusan investasi serta menjadi pengembangan praktik bisnis bagi lembaga pemeringkat ESG di masa yang akan datang.
Penyaluran Kredit MESRA (Masyarakat Ekonomi Sejahtera) Pada Usaha Mikro Marlina Nur Lestari; Toto Toto; Risna Kartika; Andini Grace Tinia
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1610

Abstract

MSME actors in Indonesia account for 99% of the number of business actors in Indonesia and give 61.1% for GDP,  then stakeholders in Indonesia must strive to be able to renew MSMEs in order to increase GDP. One of these efforts is to provide soft credit to MSMEs to encourage an increase in business scale. Bank BJB Ciamis has a MESRA (Prosperous Economic Community) lending program, one of goals is to place MSMEs. The purpose of this study was to determine the magnitude of the influence of MESRA's credit on increasing the scale of micro-enterprises (Studies at Bank BJB Ciamis Branch). This research is quantitative with two research variables, namely MESRA's credit distribution (X) and increasing the scale of micro-enterprises (Y). The data used is secondary data on the research subject of Bank BJB Ciamis Branch. The research sample is MESRA's credit data enrichment and the level of sales in MSMEs in 2019 – 2022. The analysis technique used is simple regression analysis. This study produces a large effect of 94% with a positive correlation. The result of testing the hypothesis is the F test of 1.72% <5%, which means that the proposed hypothesis is accepted (significant). The conclusion from this study is that MESRA's credit has a positive effect on increasing the scale of micro-enterprises (a study at Bank BJB Ciamis), which means that the higher the level of MESRA's credit then the greater the scale of micro-enterprises.
Peran Komisaris Indepeden Memoderasi Hubungan Ukuran Perusahaan, Profitabilitas dan Financial Leverage terhadap Income Smoothing Eny Maryanti; Sarwenda Biduri; Herlinda Maya Kumala Sari
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1615

Abstract

Income smoothing is a general phenomenon that is quotated for variability to reduce the income reported to reduce market risks for regulatory shares. The income of this smoothing action has been considered a logical and rational action, but can harm other parties. This research is a queue to meet the role of independent commissioners in moderating the relationship of company size, profitability and financial leverage to the practice of profit in manufacturing companies that are registered with the Stock Exchange Exchange. The population of manufacturing companies registered in the Indonesia Stock Exchange in 2016-2021, Number of Research Samples 330. This research is the logistics regression examination method, SPSS Software. Income income is measured using the Eckel index. The independent variables in this study are the size of the company (LN Total sales), profitability (ROE), liquidity (debt of total assets), and independent commissioners as moderation variables. The results showed that the measurement of the careless had a significant negative effect while leverage had a significant positive effect but profitability had no effect on income income. Commissioners strengthen strengthening the relationship of company size tangkapan income smoothing and commissioners weaken the independent relationship of leverage income income income income. However, independent commissioners cannot moderate the profession of professional income. Large regulations will be more careful and have the courage to unkul in the risk of making reports that tend not to practice income income. Gurrivals who have a high profit that Tenji practices income to improve and decrease in profit, because the company is careful in boiling profit and gain of Kanca Pini Lapananaan to make a debt of one of the bahang ways to do with the practice of revenue removal. The Board of Commissioners has an independent mushroom in supervising and controlling the principal applied by the school to avoid irregularities.
Evaluasi Pengakuan dan Pengukuran Berbasis Akrual Atas Penerimaan Negara Bukan Pajak (PNBP) Berjenis Pelayanan Rio Christanto; Nanda Ayu Wijayanti
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1624

Abstract

This study aims to evaluate the phenomenon of accrual-based recognition and measurement using the date point of the Consular Function official memorandum document on non-tax state revenue (PNBP) of service type at the Ministry of Foreign Affairs of the Republic of Indonesia based on public accountability framework and cost benefit analysis and. Accrual-based recognition and measurement using these documents causes the value of revenue-LO presented in the Financial Statements to be over or understated as it consists of 5 (five) frequencies or periods of recognition and measurement, namely every day, every week, every two weeks, every month, and every three months. The unit of analysis is in the form of multiple units of analysis in five work units of the Indonesia Representative Diplomatic Mission which represent each period of recognition and measurement. This research is descriptive qualitative research. Data were obtained through interviews and documentation. The data analysis method uses qualitative descriptive techniques and content analysis. The results show that accrual-based recognition and measurement of PNBP type services not only pay attention to the occurrence but also the completion of the service process. In addition, the recognition and measurement treatment carried out so far has considered the aspects of costs and benefits so that there are five recognition and measurement periods. In the future, it is hoped that there will be an integrated system so that the frequency of recognition and measurement can be uniform.
Pengaruh Sistem Informasi Akuntansi dan Kinerja Pegawai Terhadap Kualitas Laporan Keuangan (Studi Kasus Pada Dinas Tenaga Kerja Kabupaten Mandailing Natal) Rizky Putri Mahfuz; Zulia Hanum
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1626

Abstract

This study aims to examine the effect of accounting information systems and employee performance on the quality of financial reports at the Mandailing Natal District Manpower Office. The method used in this study is an associative approach using primary data in the form of respondents' answers to questionnaires distributed directly to 41 employees of the Mandailing Natal Regency Manpower Office. Then, the data analysis method used is SEM – PLS using SmartPLS 4.0 software. The results of this study explain that the accounting information system has no significant effect on the quality of financial reports, but employee performance has a significant effect on the quality of financial reports at the Mandailing Natal District Manpower Office.
Pengaruh Fee Audit dan Masa Perikatan Audit Terhadap Kualitas Audit Eldi Puji Resza; Poppy Sofia Koeswayo; Sony Devano
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1631

Abstract

This study aims to analyze the effect of audit fee and audit tenure on audit quality. The research method used is a quantitative research method with a descriptive and verification approach. The unit of analysis in this study was the Public Accounting Firm and the observation units were 39 fellowship partners. Hypothesis testing was carried out using multiple linear regression analysis method. The results of the hypothesis test show that partially audit fee have a positive and significant effect on audit quality, while audit tenure has no effect on audit quality. While simultaneously the audit fee and the audit tenure have a positive and significant effect on audit quality.
EVALUASI PENYELESAIAN TINDAK LANJUT REKOMENDASI HASIL AUDIT BPK SEBAGAI KEY PERFORMANCE INDICATOR Siti Kurniati; Yulianti Abbas
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1632

Abstract

Using SMART criteria and Institutional Isomorphism perspective, this study intends to evaluate the Audit Board of The Republic of Indonesia (BPK)’s audit recommendation follow-up at the Directorate General Z. Although the audit recommendation follow-up has been Directorate General Z’s Key Performance Indicator (KPI) since 2018, it still fails to complete all recommendations within the last five years. This study intends to identify factors causing the non-optimal completion of the follow-up of BPK's audit as the institution’s KPI. This study uses a qualitative approach with a case study as well as content analysis and Miles and Huberman's model for analyzing the interview results. The results show that the KPI related to the follow-up on BPK recommendations have not fully met the SMART criteria, namely (1) Measurable; and (2) Achievable/Attainable criteria. Thus, this study suggests an adjustment to KPI is needed to ensure a full completion of audit recommendation follow up. Additionally, institution needs to account for factors that may influence KPI adjustment, namely the involvement of external parties, employee performance incentives, innovation, and society’s expectations.
Pengaruh Struktur Kepemilikan Dan Karaktresistik Perusahaan Terhadap Tax Avoidance Waode Dwi Wulandari; Salim Assoba; Lia Uzliawati
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1636

Abstract

Many companies can carry out many strategies in carrying out tax planning. One of the tax planning strategies is tax avoidance, namely how to reduce taxes legally. Tax avoidance practices usually take advantage of weaknesses in tax law and do not violate tax law. Besides doing tax evasion by using tax law loopholes (loopholes). This tax avoidance strategy (tax avoidance) is a method that is permitted by law but the strategy implemented by this company still receives state revenue, Related to this tax avoidance in Indonesia in 2005 there were 750 foreign investment companies that suspected of committing tax evasion by reporting losses in 5 consecutive years and not paying taxes. The objectives of the research were to examine and analyze the influence of stock ownership majority, leverage, capital intensity, and profitability toward tax avoidance. In this research, tax avoidance produced by Current Effective Tax Ratio (CETR). The population and sample of this research is the mining companies that listing in the Indonesian Stock Exchange (BEI) at the period 2010-2014. The sample of this research was 8 mining companies with 40 data observation. The method used in this research was multiple linear regression models. In this research, the data was processed by using IBM software Statistical Package for Social Science (SPSS) version 22. The results of this research indicated that leverage and profitability did not give significant effect toward tax avoidance. Meanwhile, majority stock ownership and capital intensity was gave negative effect toward tax avoidance.
Dampak Belanja Bantuan Operasional Perguruan Tinggi Negeri, Rupiah Murni dan Penerimaan Negara Bukan Pajak Terhadap Akreditasi Program Studi Akidah Fitrah; Dodik Juliardi
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1637

Abstract

Accreditation of current study programs as part of the quality of education, on the one hand, the higher education budget being disbursed by the government is getting bigger. The purpose of this study was to empirically examine the effect of State University Operational Assistance spending, Pure Rupiah spending and Non-Tax State Revenue spending on the Accreditation of State University A/Excellent Study Programs in Indonesia. This research is a causal research with a quantitative approach. The population in this study are State Universities under the Ministry of Education, Culture, Research and Technology. The sampling technique used purposive sampling. The data used is secondary data in the form of performance reports. The data analysis technique used is panel data regression. The results of the study show that in terms of State University Operational Assistance Expenditures, Pure Rupiah Expenditures and Non-Tax State Revenue Expenditure simultaneously affect Study Program Accreditation. Partially, State University Operational Assistance Expenditures have a positive and insignificant effect on State University A/Excellent Study Program Accreditation. Pure Rupiah spending has a positive and significant effect on Accreditation of A/Excellent Study Programs in State Universities. Expenditures of Non-Tax State Revenue have a negative and significant effect on the Accreditation of State Higher Education A/Excellent Study Programs
PENGARUH KARAKTERISTIK PERUSAHAAN DAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN ANTI KORUPSI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Sinta Yulia Permatasari; Andri Prastiwi
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1638

Abstract

The anti-corruption program is the company's initial defense strategy against corruption. Therefore, the disclosure and transparency of these programs is a commitment in illuminating corruption and improving the ethical behavior of management, employees, partners, agents and other related parties of the company. This study aims to analyze the effect of company characteristics and the board of commissioners on corporate anti-corruption disclosures. The research objects are manufacturing sector companies listed on the IDX in 2020 and 2021. The sampling method is purposive sampling with a sample of 100 companies. Data collection uses research instruments, data analysis is quantitative/statistical in nature with the aim of testing the established hypotheses. Methods of data analysis using SPSS version 25.0. This study found that company size, company age, net profit margin, and board of commissioners have a positive effect on anti-corruption disclosure. Keywords: Anti-corruption Disclosure, Company Characteristics, Board of Commissioners, Manufacturing Companies

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