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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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Faktor-Faktor Yang Mempengaruhi Penghindaran Pajak Manufaktur di Indonesia Paramita Rari Gunita; Rachmawati Meita Oktaviani
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.v7i4.1679

Abstract

The purpose of this study was to identify the variables that affect tax avoidance, the dependent variable. Leverage, profitability, and company size are employed as independent variables. For the 2018–2021 period, this analysis uses secondary data gathered from yearly reports obtained from the Indonesian Stock Exchange. Purposive sampling was used to collect 96 samples from 24 companies over a 4-year period, from 2018 to 2021. Eviews 10 software was used to process this research. The Chow test, Hausman test, and Lagrange multiplier test were the techniques employed. The conclusion reached is that tax evasion is influenced by leverage. While company size and profitability have no bearing on tax avoidance.
Model Pengelolaan Waqaf dalam Keragamaan Etnis di Aceh Husni; Juliana Putri; Harjoni
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.v7i4.1681

Abstract

The purpose of this study is first, to explain the perceptions of the Gayo and Pesisir tribes towards waqf management. Second, it describes the waqf management model carried out by the Gayo tribe and the Aceh Coastal tribe in their respective regions. And third, providing ideas, concepts, and ideal practices in waqf management in Aceh. The research method used is the descriptive qualitative research method. The results showed that the majority of the people of Lhokseumawe City gave land waqf for places of worship and education, while the people of Central Aceh or the Gayo tribe had a tradition of using waqf for the common good of their ancestors, namely Livestock Locations (Peruweren), Uber-Uber and Blang Paku and ulu ni wih area (upstream water area). The waqf management model carried out by the Gayo tribe and the Aceh Coastal tribe in their area is still mostly carried out for religious purposes such as; the construction of places of worship (mosques, madrasahs, and study rooms or Islamic boarding schools), and most of them are used for public cemeteries and the people of Aceh, especially Central Aceh and Lhokseumawe, are also still taboo about waqf assets outside of immovable waqf such as cash waqf. Ideal management of waqf for districts/cities in Aceh that is capable of providing economic influence can be carried out with seven precise steps, namely Compilation of the Waqf Program; Empowerment of Waqf Assets; Waqf Assets Certification; Nazir Empowerment; Financial Reports and Management Systems; Government Integration; and Nazir Integration
Critical Success Factors Manajemen Risiko di Lembaga Pengelola Bantuan Sosial: Manajemen Risiko A Muh Fadhil Wiguna; Dodik Siswantoro
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.v7i4.1682

Abstract

Risk management is an important thing to know, not only in the profit-oriented for private sector, but also in government and non-profit-based social institutions. Previous research has shown evidence of problems where social institutions have not yet implemented risk management while several regulatory references have been made available to improve risk management implementation. The purpose of this study is to determine the implementation of risk management and critical success factors in social management institutions. This study uses a qualitative research method with a case study approach to institutions that manage earthquake social assistance in Central Sulawesi Province in 2018. Data collection was carried out by researchers using field study methods and literature. Secondary data was obtained from internal documents, laws and regulations related to the implementation of risk management on the object of research, while primary data was collected through interviews with informants and then reduced to draw conclusions. The results of the analysis show that the object of the research has implemented risk management. Based on observations through interviews conducted with 5 (five) implementers in each institution, it shows that of the 7 (seven) critical success factors, Education and Training are critical factors in the implementation of risk management in Social Assistance Management Institutions. Strengthening the understanding of risk management for implementers can assist institutions in managing risk management better. This research is expected to provide understanding to social assistance management institutions so that risk management can be applied to prevent possible risks that may occur.
Leverage dan Kinerja Perusahaan dengan Ukuran Perusahaan Sebagai Variabel Moderasi Ni Putu Budiadnyani; Putu Pande R. Aprilyani Dewi; I G A Desy Arlita
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.v7i4.1684

Abstract

Companies are generally established with the aim of making a profit. The company's operational activities cannot be separated from the use of external funds to support the company's activities. This study examines the effect of leverage on financial performance. In addition, this study also examines the ability of firm size as a moderating variable. This research is expected to contribute to management to consider the size of the company owned so that it is effective in improving company performance. The number of samples analyzed was 54 samples in the form of financial reports from banking sector companies listed on the Indonesia Stock Exchange. The sampling technique in this study is the non-probability sampling method with a purposive sampling technique with the criteria of companies (issuers) that have issued financial reports consecutively for the 2019-2021 period and companies (issuers) that have not suffered losses during the 2019-2021 period. The analysis technique used is simple linear regression and Moderated Regression Analysis (MRA). The results of the analysis show that leverage has no effect on company performance. Firm size weakens the effect of leverage on firm performance.
Memahami Toleransi Risiko Finansial di Kalangan Investor Muda Arya Samudra Mahardhika; Yanuar Eko Restianto
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.v7i4.1686

Abstract

This study aims to empirically examine the effect of self-esteem and financial literacy on financial risk tolerance. In addition, this study also examines the relationship between financial risk tolerance and investment decisions. This type of research is quantitative causality with 68 respondents who were used as research samples through distributing questionnaires to investors in Kebumen Regency. The research hypothesis was tested using Structural Equation Modeling (SEM) with the help of WarpPLS version 8.0 software. The results of this study indicate that self-esteem has a positive effect on financial risk tolerance and financial risk tolerance has a positive effect on investment decisions. However, research cannot prove that financial literacy has an effect on financial risk tolerance. These findings indicate that investors in the current era tend to make stock investment decisions based solely on their perceptions, therefore, socialization and early education about stock investment is very important so that prospective investors can experience definite benefits from the stock investments they made.
Pengaruh Fraud Triangle terhadap Kecenderungan Fraud Anggaran Dana Desa dan Budaya Organisasi sebagai Variabel Moderasi: (Studi pada Pemerintah Desa di Kabupaten Sikka) Elisabeth Yessi Da Rato; Lilis Ardini; Kurnia
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.v7i4.1688

Abstract

This research aimed to examine and analyze the effect of the fraud triangle which was referred to as pressure, opportunity, and rationalization on the fraud tendency of village funds budget, and organizational culture as moderating variable. The research was qualitative. Moreover, the data collection technique used purposive sampling which the sample was based on the criteria given. In line with that, there were 60 samples from 147 villages in the Sikka district with a total of 240 respondents. Furthermore, the instrument in the sampling technique used the Slovin formula. Additionally, the data analysis technique used multiple linear regression with Moderated Regression Analysis (MSA) test. As the result, it showed that: 1) pressure had a positive effect on the fraud tendency of the village funds budget, 2) opportunity had a positive effect on the fraud tendency of the village funds budget, 3) rationalization had a positive effect on the fraud tendency of the village funds budget, 4) organizational culture had a negative effect on fraud tendency of village funds budget, 5) organizational culture did not moderate the effect of pressure on the fraud tendency of village funds budget, 6) organizational culture did not moderate the effect of opportunity on the fraud tendency of village funds budget, 7) organizational culture did not moderate the effect of rationalization on the fraud tendency of village funds budget.
FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN DAERAH DENGAN BELANJA MODAL SEBAGAI VARIABEL MODERASI: (Studi Pada Provinsi Nusa Tenggara Timur Periode 2016-2020) Amanda Yecci Noeng; Lilis Ardini; Kurnia
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.v7i4.1689

Abstract

This study aimed to examine some factors which influence the local financial performance, with capital expenditure as the moderating variable, in East Nusa Tenggara from 2016-up to 2020. The data in this study used the Budget Realization Report of Local Government in East Nusa Tenggara. Furthermore, the research was quantitative. The data analysis technique applied multiple linear regression; and Moderated Regression Analysis for testing moderating variables. As a result, the fiscal balance had a significant positive effect on local financial performance. However, both local-owned source revenue and economic growth had an insignificant effect on local financial performance. The capital expenditure strengthened the effect of local owned-source revenue on local financial performance, but it did not strengthen the fiscal balance as well as the economic growth. The study also revealed that the Local Government of East Nusa Tenggara applied supervision or control toward the assignments for their subordinates, in order to finish on time. Besides, they gave appreciation to the ones who succeed in doing the task given.
The Influence Of Solvatibility Ration, Company Size, TATO, ROA, DER On Return Price Of Properties Subsectors In 2019-2021 Firda Farhany Dimyati
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.v7i4.1692

Abstract

The purpose of this paper is to analyze the effect of solvency ratios, firm size, total turnover (TATO), return on equity (ROA) and debt-to-equity ratio (DER) on company performance/share prices in real terms. in the real estate subsector. 2019-2021 The purpose of this research is to understand the factors affecting the stock price of real estate. The research method is panel regression analysis, which uses secondary information obtained from the financial statements of listed real estate companies. The research sample consists of several companies in the real estate subsector covering a certain period. The results of the present study show that the solvency ratio, firm size, TATO, ROA and DER significantly affect the performance/share price of companies in the real estate sub-sector. Importance ratios, firm size, and ROA positively affect stock return/price, while TATO and DER affect negatively. This shows that investors tend to pay attention to these factors when evaluating the performance of real estate and determining stock prices. This study helps to understand the factors influencing the performance/share price of companies in the real estate sub-sector. The results of this study can be used as a benchmark for investors, company management and regulatory authorities in making investment decisions and policies related to real estate.
The Effect Of LDR, ROA, PER, DER, NPL On Stock Prices In Banking Sub-Sector Companies In 2019-2021 Ayu Putri Rizkia
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.v7i4.1693

Abstract

The purpose of this work is to analyze the impact of financial indicators on the stock prices of bank subsidiaries in 2019–2021. This study focuses on five ratios which are Loan to Deposit (LDR), Return on Assets (ROA). , price/earnings ratio (PER), debt/equity ratio (DER) and non-performing loans (NPL). The research method is panel regression analysis, which uses secondary information obtained from the financial statements of listed banking companies. The research sample consists of several banking companies of a certain period. The results of this study show that LDR, ROA, PER, DER and NPL significantly affect the stock prices of bank subsidiaries. LDR, ROA and PER have a positive effect on stock prices, while DER and NPL have a negative effect. This indicates that investors tend to pay attention to these financial ratios when evaluating a company and setting stock prices. This study helps to understand the factors affecting stock price of banking companies. The results of this study can be used as benchmarks for investors, corporate management and regulators in making investment decisions and policies related to banking.
Evaluasi Implementasi Penganggaran Berbasis Kinerja di Masa Pandemi Covid-19 Gratia Mastauly Situmorang; Dwi Martani
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.v7i4.1694

Abstract

The research aims to evaluate performance-based budgeting during the Covid-19 pandemic at the Ministry of State Secretariat. The Covid-19 pandemic has become a global issue, so government agencies have refocused the national budget. Meanwhile, performance gains can be realized if supported by an adequate budget. The research used a case study strategy with a qualitative approach, single case study method, qualitative descriptive data analysis on single unit analysis with data documentation instruments and group discussion forums (FGD). This research is interesting because it examines strategic ministries during the Covid-19 pandemic through FGD instruments. The results of data analysis for 2020-2022 show that the absorption of the Ministry of State Secretariat's budget is on average <95% due to the high and dynamic intensity of the activities of the President/Vice President, which is a particular challenge in budgeting. Significant fluctuations in output efficiency occurred due to savings in official travel costs during the pandemic. The value of output and outcome achievements is relatively constant and meets targets even though efficiency has increased due to digital transformation and new work patterns. The results of the study show that there are still HR constraints and priority scales, but cross-departmental collaboration is still implemented through ICT optimization when working from home. The research concludes that performance-based budgeting has been carried out in accordance with regulations as per the results of budget performance evaluations in the aspects of implementation, benefits, and context. However, the implementation is not optimal when there is a change in personnel, regulations, and applications, so that the improvement of HR competence and collaboration needs to be carried out continuously.

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