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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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Pengaruh DPK dan LDR Terhadap Penyaluran KUR UMKM dengan NPL Sebagai Variabel Moderasi Dewi Fitri Kusumawati; Linda Ariany Mahastanti
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.v7i4.1662

Abstract

This study aims to determine the effect of Third Party Funds (DPK) and Loan to Deposit Ratio (LDR) on MSME KUR distribution with Non-Performing Loans (NPL) as a moderating variable at BUMN Banks distributing MSME KUR. This study used a purposive sampling method, and 4 BUMN Banks were distributing KUR UMKM that met the sample criteria. This study uses secondary data from annual financial reports of 4 state-owned banks and a web related to people's business loans for 2012 – 2022. The data processing method in this study is panel data regression analysis and Moderated Regression Analysis (MRA) using the Eviews 12 program. Based on the results of the research, it shows that DPK affects the distribution of MSME KUR, LDR has no effect on MSME KUR distribution, NPL affects MSME KUR distribution, NPL weakens the relationship between DPK and MSME KUR distribution, and NPL weakens the LDR relationship with MSME KUR distribution.
Evaluasi Penerapan Pengendalian Internal atas Proses Bisnis Pendapatan Jasa: (Studi Kasus pada Perusahaan Depo Peti Kemas) Desi Ikaputri; Eliza Fatima
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.v7i4.1663

Abstract

Revenue business processes are the primary key for a company to generate profits as a financial performance target. In its implementation, it must be supported by a clear internal audit function and accounting information system with an effective level of control in all business processes to produce accurate and quality data or information, as well as increase the effectiveness of the company's operational activities. However, if these factors do not support it, all personnel will work by habit factor, and management will face the risk of loss. This study aims to analyze the condition of PT X’s internal control and aspect that can be improved in optimizing internal control over the performance and reporting of the company's revenue business processes. The research method used is descriptive qualitative with a case study approach at PT X, a container management company, that previous research on this field of business is still limited. The data sources were derived from observation, a series of interviews with the management, and an analysis of internal documents. The results show that there were weaknesses in the procedures for implementing revenue business processes caused by the absence of adjustments to clear and documented recording procedures, unstructured implementation of control activities, and not being supported by an adequate information system. Therefore, this study provides recommendations for corrective actions to optimize the performance and reporting of the company's revenue business processes.
Analisis Pertumbuhan Fintech Sebelum dan Saat Pandemi Covid-19 di Indonesia Indira Subagia; Kharisya Ayu Effendi
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.v7i4.1668

Abstract

Fintech in development has fluctuations in every sentiment, both negative and positive and has had an impact on its development. Before the Covid-19 pandemic occurred, many people still use traditional financial services which were carried out through offline payment transactions and carrying cash even though fintech options were available. During the Covid-19 pandemic occurred, financial services changed offline habits into online activities. However, inconsistencies occurred between loan disbursement which increased while the interest trend in fintech financing decreased when the Covid-19 pandemic hit. The purpose of this study is to analyze whether there were differences before and during the Covid-19 pandemic among fintech lenders in Indonesia. analyze whether there were differences before and during the Covid-19 pandemic for fintech borrowers in Indonesia. The data used is transaction data of fintech lenders and borrowers in Indonesia from 2018 – 2022. This study uses the Paired Sample t-Test and the Wilcoxon Test with the Eviews 12 test tool. The results of this study indicate that there are significant differences in lender transactions and borrowers in conditions before the entry of Covid-19 to the time of entry of Covid-19 to Indonesia. The conclusion is that this significant difference is because during Covid-19, especially investors in Indonesia experienced many problems from health to finance, so when Covid-19 occurred they held back money more than investing in fintech so that lender transactions decreased. In borrower transactions due to lender transactions as lenders decreasing so that loan requests by borrowers that can be fulfilled also decrease.
Analisis Perspektif Auditor Kementerian Keuangan atas Pengawasan Intern Jarak Jauh Mira Eka Irianti; Tubagus Muhammad Yusuf Khudri
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.v7i4.1669

Abstract

The study aims to analyze the perspective of government auditors on the use of remote internal supervision. A qualitative method with a case study approach is used in this study to get an overview of the use of remote internal control in organizations based on the UTAUT2 theory of technology use. Interviews were conducted with several auditors from various levels of Itjen Kemenkeu. The study finds that that the PIJJ method will be used by Itjen Kemenkeu auditors in the future. To maintain and increase the use of PIJJ in the future, the Itjen Kemenkeu needs to consider several factors that support the use of PIJJ, namely expectations of effort, expectations of performance, facilitative conditions, social influence, hedonic motivation, and habits. Organizations can provide training according to competency needs in PIJJ; use technology that is easy to use and user-friendly; promote the advantages and benefits of PIJJ for auditor performance; establishing a reward system for PIJJ's performance; managing organizational policies and culture; and arrangement of assignment teams. The results of this study have implications for the Inspector General of the Ministry of Finance and other government internal auditor organizations. Organizations can anticipate actions that need to be taken to increase the use of PIJJ.
Pengaruh Pengetahuan Pasar Modal, Motivasi, Return Investasi dan Resiko Terhadap Minat Investasi di Pasar Modal Christina Ramadani Br Hasibuan; Tetty Tiurma Uli Sipahutar; Eunike Christina Simbolon; Ria Manurung
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.v7i4.1671

Abstract

The purpose of this study is to examine Capital Market Knowledge, Motivation, Return on Investment, and Risk affect investment interest. The sampling technique used is purposive sampling. In this study, the population used was 200 millennial generation respondents such as students or business people who were born in 1982-2003 in the city of Medan. There were 133 samples that met these characteristics. This study used a quantitative method where researchers distributed questionnaires to be filled out by respondents with the help of the SPSS test tool. Multiple linear analysis is used in data analysis methods. Analytical tests used include normality tests, multicollinearity tests, reliability tests, validity tests, and classical assumption tests. The results of the study show: 1) Investment interest has a positive effect on capital market knowledge (X1), with a regression coefficient of 0.212; 2) A positive relationship between investment interest and motivation (X2) with a regression coefficient of 0.108; 3) A positive relationship between investment interest and investment return (X3), with a regression coefficient of 0.369; 4) A positive relationship between investment interest and risk (X4) which has a regression coefficient of 0.126. Investment interest is influenced by capital market knowledge and investment returns. Investment interest is not influenced by motivation and risk.
Rasio Keuangan dan Harga Saham Perusahaan di Bursa Efek Indonesia Yulia Bentari Kahitela
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.v7i4.1673

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of financial ratios on stock prices. The ratios used are DER, CR, PER, ROA and NPM. The population of this study are all non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2021-2022. Purposive sampling is used in the research sampling technique. Multiple linear regression analysis with the SPSS 25 program was used as an analytical technique. Based on an analysis of 284 company years, this study concludes that DER, PER and ROA have a positive effect on stock prices. CR has a negative effect on stock prices and NPM has proven to have no effect on stock prices. The results of this study indicate that an increase in DER, PER and ROA is in line with an increase in stock prices. Conversely, each increase (decrease) in CR causes a decrease (increase) in the share price.
Evaluasi Lingkungan Pengendalian dengan Kerangka Pengendalian Internal COSO di KPP Pratama Jakarta Pesanggrahan Sekar Puspita Ayu Setiyaviani; Lufti Julian
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.v7i4.1674

Abstract

The control environment is crucial for establishing a reliable internal control system to prevent corporate fraud at the Jakarta Pesanggrahan Tax Office. It collects state revenue and accesses sensitive taxpayer information, including personal identity and financial data, making it susceptible to fraud risks. This study evaluates the control environment components of the Jakarta Pesanggrahan Tax Office using the 2013 edition of the COSO Internal Control Framework. The study used qualitative descriptive and case study methods. The population of this tax office consists of 93 employees. Primary data was collected through semi-structured interviews with 20 informants from various sections. Secondary data was collected through online sources, regulations, reports, and a literature review. The novelty in this study is that researchers used thematic analysis to produce 37 themes used as indicators in the suitability assessment of control environment components. The research results show that Jakarta Pesanggrahan Tax Office has 31 out of 37 indicators. In the "The organization demonstrates a commitment to integrity and ethical values" component, there are findings of working hours violations. In the component "The board of directors demonstrates independence from management and exercises oversight of the development and performance of internal control," there are repeated findings from the Supreme Audit Agency of the Republic of Indonesia, and the structure of the Internal Compliance Unit needs to operate independently. In the component "Management establishes, with board oversight, structures, reporting lines, and appropriate authorities and responsibilities in the pursuit of objectives," there are differences in perceptions between personnel of the Compliance Committee and inconsistencies in work positions. In the "The organization demonstrates a commitment to attract, develop, and retain competent individuals in alignment with objectives," the Jakarta Pesanggrahan Tax Office has fulfilled all indicators. Finally, in the component "The organization holds individuals accountable for their internal control responsibilities in the pursuit of objectives," the finding is the form of quality inequality resulting from employee performance ratings. Overall, the study aims to contribute to developing knowledge about the control environment in the tax office.
Dampak Magang Merdeka Belajar Kampus Merdeka Bagi Mahasiswa Akuntansi Lidia Memori Hia; Samuel Oktavianus; Shania Katherine Sidebang; Tan Ming Kuang
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.v7i4.1675

Abstract

An internship is an integral part of the higher education curriculum to broaden students' practical understanding of the real world. This research focuses on the Magang Merdeka Belajar Kampus Merdeka (MBKM) program, which was introduced by the Ministry of Education, Culture, Research, and Technology of the Republic of Indonesia in early 2020. The program aims to facilitate students' gaining real-world experience through relevant work practices in their field of study, thereby enhancing graduates' hard and soft skills. Therefore, this research aims to identify the skills acquired by accounting students during their participation in MBKM internship activities across various industries. This study utilized a survey method by distributing a Google Form through social media to accounting students throughout Indonesia who participated in the MBKM internship. The valid sample size obtained was 90 out of 105 eligible respondents, and the data was analyzed using descriptive statistical approaches. The analysis results indicate that the majority of surveyed students have made progress in both hard and soft skills required in the workplace. The majority of students agree that their internship has helped them enhance their confidence in working in the field of accounting and their abilities to work independently and solve problems autonomously, collaborate with others, present in front of the public, analyze data, and exercise judgment in task completion. This study also found that the internship program is effective in enhancing the skills required by the business and industry sectors, resulting in the majority of internship participants receiving job offers upon graduation
Pengaruh Rasio Keuangan, Firmsize dan Makroekonomi Terhadap Return Saham: - Hari Sasmito
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.v7i4.1676

Abstract

The purpose of the study was to analyze the effect of financial ratios such as CR, ROA, FATO, DAR, PER combined with, Firmsize, and macroeconomics such as Inflation and BI interest rates on stock returns. The method used is a quantitative method with data analysis techniques using multiple linear regression. The research population was 80 real estate and property companies listed on the IDX in 2018 - 2022 and obtained a sample of 27 companies determined using purposive sampling method. Overall the results reveal that the independent variables have an impact on stock returns, then the ROA and PER variables have a significant positive correlation with stock returns. The results also show that the Firmsize and Interest rate variables are negatively correlated with stock returns while CR, FATO, DAR and Inflation actually have no effect on stock returns.
Transparansi, Pengawasan, Akuntabilitas, Redesain Sistem Penganggaran dan Kinerja Badan Layanan Umum Frisiska Oktarina; Yulia Saftiana; Azwardi Azwardi
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.v7i4.1677

Abstract

This study aims to determine and analyze the effect of transparency, oversight, accountability and redesign of the budgeting system either partially or simultaneously on the performance of Public Service Agencies. The population was taken from PPSPM, PPK, Planning/Budget Coordinator, Finance, Academic Section along with Staff and SPI so that the population was 204 people. The sampling technique used is saturated sampling so that the entire population of 204 people is taken as a sample. The analysis technique used is multiple regression with the help of the SPSS application by testing the hypothesis using the t test and F test. The partial results show that the transparency variable has no significant effect on financial performance with a significance value of 0.552. The monitoring variable has a significant effect on financial performance with a significance value of 0.008. The accountability variable has no significant effect on financial performance with a significance value of 0.738. The redesign variable of the budgeting system has a significant effect on financial performance with a significance value of 0.024. Simultaneously the variables of transparency, supervision, accountability and redesign of the budgeting system simultaneously have a significant effect on financial performance with a significance value of 0.000. The conclusion shows that partially only the monitoring and budgeting system redesign variables have an effect on financial performance while simultaneously all independent variables including transparency, supervision, accountability and budgeting system redesign simultaneously have a significant effect on financial performance.

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