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
1,502 Documents
<![CDATA[Implementasi Stakeholder Engagement dalam Sustainable Development Studi Kasus Pada PT XYZ ]]>
<![CDATA[Adinda Bentang Chaerunisa]]>;
<![CDATA[Sylvia Veronica Siregar]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33395/owner.v7i4.1640
<![CDATA[The Oil and Gas industry is an industry that is very close to the issue of business sustainability due to the impact of its operational activities. Therefore, sustainability reports are very important for oil and gas companies as an important channel in meeting the needs and expectations of stakeholders. However, PT XYZ as an oil and gas company still has not published a stand-alone sustainability report, and has not been registered in PROPER. Thus, this study aims to analyze the design of stakeholder engagement at PT XYZ, and identify material topics that will serve as the basis for PT XYZ's sustainability report. This research is identified as a single-case study. The data collection methods used are interviews and documentation studies. In this study, the level of stakeholder engagement is identified in more detail, as well as associated with material topics. This research is expected to help the management of PT XYZ in managing stakeholder engagement effectively, understanding priority issues, and publishing a stand-alone sustainability report that can meet the needs and expectations of all PT XYZ stakeholders. The results show that among the four stages of stakeholder engagement design, the monitoring stage is still not done optimally because it has not been applied to all stakeholders. Furthermore, there are 16 material topics in PT XYZ, and 4 out of 16 material topics become priority issues because these topics have the highest impact on PT XYZ stakeholders.]]>
<![CDATA[Evaluasi Tingkat Pengungkapan Laporan Keberlanjutan (Studi Kasus pada Perusahaan Peleburan Tembaga) ]]>
<![CDATA[Nirmalasari Dwi Cahyaningrum]]>;
<![CDATA[Evony Silvino Violita]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33395/owner.v7i4.1642
<![CDATA[The issue of sustainability has begun to become the focus of worldwide attention in all aspects. The copper smelting industry can be said to be one of the causes of emergences of environmental and social problems so the sustainability strategy becomes an essential thing for this industry This research is designed to examine the sustainability reporting issued by one of the copper smelting industry in Indonesia, which is the first time the company has issued a sustainability report in 2021 which is after the enactment of POJK No. 51/POJK.03/2017. The method used in this research is a case study by doing content analysis qualitative where content analysis is performed on the information published in the sustainability reports disclosure to use Surat Edaran Otoritas Jasa Keuangan (SEOJK) number 16 and also the Global Reporting Initiative (GRI) as assessment parameters, as well as interviews with a corporate secretary, become supporting data. Then, this research fills in the inner gap empirical approach to analyze the sustainability report disclosure within the company smelting industry. The results of this study show that the revelation of the company's sustainability report in 2021 has fulfilled the regulations by POJK No. 51/POJK.03/2017 However, in terms of the quality of the contents of each component, it is still not explained comprehensively. One of the copper smelting industries in Indonesia's sustainability disclosure includes 35 indicators in the GRI standard.]]>
<![CDATA[Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Koperasi Simpan Pinjam di Kota Bandung ]]>
<![CDATA[R. Ait Novatiani]]>;
<![CDATA[Apriwandi]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33395/owner.v7i4.1645
<![CDATA[This research has a purpose, namely to analyze corporate social responsibility (CSR), the financial performance of cooperatives and the influence of corporate social responsibility (CSR) on the financial performance of cooperatives. Corporate Social Responsibility (CSR) and Financial Performance of Savings and Loan Cooperatives are the objects of research. The survey method is used in research conducted by researchers.Based on the results of the study concluded, namely: 1). implementation of corporate social responsibility (CSR) is adequate 2). the implementation of the cooperative's financial performance is adequate; and 3). the application of corporate social responsibility (CSR) affects the financial performance of cooperatives]]>
<![CDATA[Pemanfaatan AEOI untuk Meningkatkan Kepatuhan Wajib Pajak High Wealth Individual dalam Program Pengungkapan Sukarela ]]>
<![CDATA[Era Widi Astuti]]>;
<![CDATA[Yulianti Abbas]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33395/owner.v7i4.1646
<![CDATA[Utilization of Automatic Exchange of Information (AEOI) data is expected to be able to encourage taxpayers are willing to take part in the Voluntary Disclosure Program (PPS) by disclosing assets that have never been reported in the Annual Tax Return or Tax Amnesty. This study aims to evaluate the effectiveness of AEOI in increasing High Wealth Individual (HWI) Taxpayer compliance during the PPS period at KPP X. This research is important to do because there are differences in the results between research conducted before and after the period of utilization of AEOI data by DGT starting in 2020. In addition, AEOI data, which is considered to be able to improve tax compliance, has several challenges in its utilization, namely data synchronization and rejection by taxpayers. The effectiveness of data utilization is measured using the CIPP Evaluation Model. This research is qualitative with a case study approach. Data collection was carried out through interviews with Account Representatives (AR) and analyzing the data and reports provided by KPP X. The results showed that there were several obstacles in the utilization of AEOI data, especially the accuracy of the data which required adjustments. Utilization of AEOI data effectively increases the participation of HWI Taxpayer in PPS. The tax paid by HWI Taxpayer who has AEOI data is higher than HWI Taxpayer who does not have AEOI data. This success was influenced by several factors, namely synergy and support from colleagues; high tax awareness and ability to pay and concrete power of AEOI data.]]>
<![CDATA[Struktur Kepemilikan Dan Kebijakan Hutang : Pendekatan Teori Agency ]]>
<![CDATA[Indana Afiah]]>;
<![CDATA[Lia Uzliawati]]>;
<![CDATA[Munawar Muchlish]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33395/owner.v7i4.1647
<![CDATA[Debt policy is a policy taken by the management to obtain external sources of funding for the company's operations. The ownership structure in this study is proxied by managerial ownership and institutional ownership. This study aims to determine the effect of managerial ownership and institutional ownership on debt policy. This research was conducted on property and real estate companies listed on the Indonesia Stock Exchange in 2017-2021. The number of samples used is 79 companies with purposive sampling technique. The analysis technique used is multiple linear regression. The results showed that Managerial Ownership did not have a significant effect on debt policy, while institutional ownership had a significant positive effect on debt policy.]]>
<![CDATA[Bagaimana Gender, Risk, dan Media terhadap Pengungkapan Corporate Social Responsibility? ]]>
<![CDATA[Wahdan Arum Inawati]]>;
<![CDATA[Aufa Oktafitria]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33395/owner.v7i4.1653
<![CDATA[This study focused to analyze relationship between gender diversity, risk minimization and media exposure on corporate social responsibility disclosure. In this study consists of independent variables, dependent variable and control variable. Researcher used profitability with ROA as proxy as a control variable in this study. Quantitative research in this study applied companies in the Basic Materials sector listed on the Indonesia Stock Exchange (IDX) in 2018-2021. Some criterions determined by researcher to obtain sample in this study. Non-probability sampling used in this study and researcher decided ten companies with a four-year observation period to obtain 40 observation units. Panel data regression as data analysis technique and used Eviews 12 software. The results of this study, simultaneously gender diversity, risk minimization and media exposure with the control variable profitability affect corporate social responsibility disclosure with a probability value (F-statistic) of 0.000078 <0.05 so that H01 is rejected and Ha1 is accepted.. Partially, that risk minimization and media exposure with the control variable profitability have a positive effect on corporate social responsibility disclosure with a probability value <0.05 so that H03 and H04 are rejected, it means that Ha3 and Ha4 are accepted. Meanwhile, gender diversity has no effect on the corporate social responsibility disclosure. This means that the presence of female board members in this percentage is still unable to influence corporate social responsibility disclosure.]]>
<![CDATA[Evaluasi Penerapan Sistem Pengendalian Intern Pemerintah (SPIP) pada Satuan Kerja X ]]>
<![CDATA[Riszka Indriani]]>;
<![CDATA[Dodik Siswantoro]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33395/owner.v7i4.1656
<![CDATA[This study was performed to evaluate the implementation of Government Internal Control System (SPIP) at Government Institution X and develop suggestions for internal control flaws. The results of the 2020 Supreme Audit Agency (BPK) examination showed that of the 11 findings obtained, 9 were findings of deficiencies in the internal control system. This reflects that the internal control conditions in this working unit are still not optimal. Furthermore, there were repeated findings in the implementation of assistance distribution which is a national priority program. This has the potential to hamper the attainment of the national priority program objectives and hinder the equitable distribution of education in Indonesia. Government Institution X is an institution that manages many national priority programs, so it is important for this institution to improve internal control to maintain accountability and minimize findings related to aid distribution. This research is qualitative research and uses a case study strategy. Data were obtained through documentation, interviews, and observations. The results of this study show that SPIP at Government Institution X has been running well, but still needs improvement in several aspects. Strengthening is still needed in the internal control monitoring element where the evaluation results have not been fully followed up, so the improvement process is hampered.]]>
<![CDATA[Evaluasi Peranan Audit Internal pada Penerapan Strategi Anti Fraud ]]>
<![CDATA[Aisyah Nadiatul Hikmah]]>;
<![CDATA[Ludovicus Sensi Wondabio]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33395/owner.v7i4.1657
<![CDATA[This research stems from the enormity of the threat of fraud that can be experienced by any company so it is considered a risk inherent in every company, especially the banking industry. This is shown in the report published by the Association of Certified Fraud Examiners (ACFE) in 2022 which recorded 2,110 cases of fraud in 133 countries across various industries, with the financial or banking industry being the industry victim with the highest number of cases. This research was conducted to evaluate the implementation of anti-fraud strategies in the companies under study to reduce the possibility of fraud occurring and also to identify the role of internal audit in implementing this strategy as one of the company's reliable early detection media. This research was conducted to explore the phenomenon of fraud using a research strategy in the form of a case study type of evaluation at PT. BCD as the company that is focused in this research.. The results of this study explain that PT. BCD, the company under study, has implemented an anti-fraud strategy that at least meets the minimum requirements for its implementation but is unable to instill a culture of the importance of implementing an anti-fraud strategy at every level of position and the company also does not carry out Internal Audit obligations for all aspects of implementation, resulting in weaknesses in the internal control system. Because the application of an anti-fraud strategy alone is not enough to reduce the threat of fraud.]]>
<![CDATA[Pengaruh Skeptisme Profesional, Integritas Dan Beban Kerja Terhadap Penilaian Risiko Kecurangan : (Studi Pada Kantor Akuntan Publik Di Kota Bandung) ]]>
<![CDATA[Apriwandi Apriwandi]]>;
<![CDATA[Debbie Christine]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33395/owner.v7i4.1659
<![CDATA[This study aims to analyze the effect of professional skepticism, integrity, and workload on fraud risk assessment. This research was conducted on auditors who work at Public Accounting Firms in the city of Bandung. This study uses primary data by distributing questionnaires to the auditors. In this study, 100 respondents became the research sample. Sampling method using purposive sampling technique. This study uses a descriptive method with a survey approach where the respondents who are the sample are auditors who work in several public accounting firms in the city of Bandung. The objects in this study are Professional Skepticism, Integrity, and Workload as independent variables and Fraud Risk Assessment as the dependent variable. The data collection technique was carried out by distributing questionnaires to auditors working at the Public Accounting Firm in the city of Bandung. The results of the simultaneous tests carried out proved that between professional skepticism, integrity and workload, the result was 0.001 on the fraud risk assessment.]]>
<![CDATA[Peningkatan Kapabilitas Internal Audit Instansi Pemerintah ]]>
<![CDATA[Dewi Kurniati Airlangga]]>;
<![CDATA[Hilda Rossieta]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33395/owner.v7i4.1661
<![CDATA[In implementing supervisory duties, internal auditors must have capabilities that consist of capacity, authority, and competency. The level of capability is measured using six elements of the Internal Audit Capability Model. This study aims to determine the efforts to strengthen the Inspectorate General of Ministry X in achieving level 4 capability of Government Internal Supervisory Apparatus. Internal audit capability level 4 is an excellent assurance of governance, risk, and control from the organization. Therefore, the role of internal auditor as a strategic counterpart is needed. Furthermore, obstacles and challenges were analyzed and evaluated for this Inspectorate General of Ministry X. The research used a qualitative method with a case study approach. Document reviews and interviews are used to collect the data. The results showed that several efforts had been made to improve internal audit capability based on BPKP Regulation No. 8 of 2021 concerning Capability Assessment of Government Internal Supervisory Apparatus. However, there is still an element of Internal Audit Capability Model at level 3 based on the self-assessment results, while others have not fully met the infrastructure for level 4. It is necessary to evaluate for three consecutive years and implement Enterprise Risk Management comprehensively. Thus internal auditor can utilize Enterprise Risk Management for its supervisory activities. The results of this study can also contribute to other institutions that are working to achieve internal audit capability level 4]]>
