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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 1,502 Documents
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The Effect of Accounting Knowledge and Education Level on MSME Performance with the Application of Accounting Information Systems and Understanding of SAK EMKM as Intervening Variables Robiur Rahmat Putra; Syaka Nur Khalisa
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.v7i4.1749

Abstract

This research uses accounting information systems and an understanding of SAK EMKM as intervening factors to evaluate and assess the impact of accounting knowledge and education level on the performance of MSMEs. 189 SMEs from the neighborhood of DKI Jakarta, particularly North Jakarta, made up the sample for this research. Hair's plan held that there were enough respondents. By uploading study questionnaires as Google forms and delivering them to MSME participants through social media, the data gathering strategy used simple random selection. The Smart PLS (Partial Least Square) software is employed in this study's data processing technique to evaluate the hypothesis. The findings of this research suggest that MSME actors should learn accounting in order to use accounting information systems to their business continuity in order to enhance their performance.
Peran Moderasi Religiusitas Terhadap Hubungan Antara Dimensi Fraud Pentagon Dengan Kecurangan Akademik Lisda Ariani Simabur; Effendi M; Astri Dwi Jayanti Suhandoko; Zainuddin Zainuddin
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.v7i4.1751

Abstract

This study aims to determine and analyze the effect of the Pentagon dimension of fraud on academic fraud. The sample in this study was UPBJJ-UT Ternate students who were conducting lectures during the Covid-19 period as many as 134 respondents. The sampling technique in this study used a saturated sample. Methods of data collection using a questionnaire (questionnaire). Data analysis using path coefficient analysis with the help of the Smart PLS program. Based on the results of the research above, it can be concluded that 1) academic pressure affects academic fraud behavior; 2) opportunity does not affect academic fraud behavior; 3) rationalization affects academic fraud behavior; 4) the ability to influence academic fraud behavior; 5) personal ethics affect academic fraud behavior; Meanwhile, religiosity as a moderator does not affect the relationship between pressure, opportunity, rationalization, ability and personal ethics with academic fraud behavior. Although not large, based on the results of multi-group analysis, religiosity is proven to be moderate which will reduce the level of academic fraud. Religious students are more likely not to commit academic fraud, even though they are under pressure, have opportunities, rationalization, have abilities, and their ethics are still low. Efforts to prevent academic fraud that can be carried out at UPBJJ-UT Ternate include socialization activities that are classified as fraud and the sanctions, convincing students that fraud will be caught and will be announced, ensuring students are not in a situation where they work by fraud, showing evidence that all fraud is proven will be penalized, train students to be able to write without fraud and encourage students to have pride when acting under ethical teachings.
Analisis Pengetahuan Investasi, Return, dan Risiko Terhadap Minat Berinvestasi Online di Aplikasi Bibit Keisya Tri Amanda; Ahmad Albar Tanjung
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.v7i4.1753

Abstract

This study will evaluate and assess investment knowledge, as well as returns and risks to an interest in investing online in BIBIT applications. The goal of this research is to measure and analyze investment knowledge. The amount of interest one has in making investments is serving as the dependent variable for this investigation. Because of the more rigorous and planned approach that this research method takes to the collection and analysis of numerical data, it can be classified as a type of quantitative research. For both the collecting and the analysis of data, this study relied on primary sources. Whereas the primary data is made up of information that was acquired through the direct and online distribution of questionnaires using a Google form, the secondary data is made up of information that was gathered through other means. The survey was completed by one hundred individuals, and the researchers collected a total of fifty samples from those individuals. The sample determination technique used a purposive sampling technique. The young people who take part in seed applications are the ones who are targeted and targeted for this activity. According to the data, having knowledge in investing led to an increase in the level of investment interest displayed in BIBIT applications. Increased investing activity is typically encouraged when a higher rate of return is offered. In a similar vein, there is a connection between the risk of an investment and the interest in that investment.
Pengaruh Environmental Performance dan Corporate Social Responsibility Disclosure Terhadap Kinerja Keuangan Pada Perusahaan Kosmetik di BEI Windah Alfianah; Ryan Kurnia Rizkianto
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.v7i4.1756

Abstract

The purpose of this research is to test and analyze empirically influence environmental performance against the financial performance of cosmetics companies in indonesia and the influence of corporate social responsibility disclosure of financial performance cosmetics companies in Indonesia. This research use a quantitative approach. A subject in this research was cosmetics companies listed on the indonesia stock exchange period 2011-2018. Data presented in the form of descriptive statistics and produce 6 company and 36 samples. Research carried out by using multiple linear regression analysis environmental performance has a positive influence on the financial performance of corporations and CSR disclosure have a positive influence on financial performance shows that CSR is a form of transparent form of behavior and ethical was an image of corporate sustainbility .CSR can be used as a company to keep the company going concern sustainability in future.
Pengaruh Kompleksitas Perusahaan, Leverage, & Kompensasi Terhadap Fee Audit Pada Perusahaan BUMN 2017-2021 Muhammad Aria Gymnastiar; Annisa Nurbaiti
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.v7i4.1757

Abstract

Audit Fees are a reward the auditor receives from the client entity in connection with providing audit services. Public accountants are very important in balancing information asymmetry and conflict of interest. Payment of this audit fee is based on a contract between the company and a public accounting firm based on an engagement letter. With this audit fee, the auditor must fulfill his duties and responsibilities. The research problem formulation is whether there is a simultaneous and partial effect of company complexity, leverage, and compensation on audit fees. The primary objective of this study was to examine the impact of company complexity, leverage, and compensation on audit fees within state-owned companies that are listed on the Indonesia Stock Exchange during the period spanning from 2017 to 2021. The present study employs a quantitative research methodology. The population under investigation in this study comprises state-owned companies that were listed on the Indonesia Stock Exchange during the period of 2017-2021. A total of 13 companies were selected as research samples. The employed methodology utilizes panel data regression as the primary analytical technique. The employed data analysis techniques encompass the descriptive statistical test, classic assumption test, panel data regression model testing, and hypothesis testing. The findings of this study suggest that there is a simultaneous impact of company complexity, leverage, and compensation on audit fees. The presence of partial functions is associated with a detrimental impact of company complexity on audit fees. The utilization of leverage and the provision of compensation positively impact the determination of audit fees. It is anticipated that future researchers will possess the capacity to broaden the scope of their research objectives and incorporate additional variables beyond those initially considered. It is anticipated that corporations will furnish comprehensive information regarding the audit fee
Analisis Sengketa Pajak atas Aset Tidak Berwujud Berupa Goodwill di Indonesia Gusti Ayu Wiharta Mandasari; Siti Nuryanah
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.v7i4.1761

Abstract

The receiving party in a merger or acquisition can record goodwill, which is subjectively assessed based on appraiser assumptions. Indonesian regulations on goodwill are limited to Article 11A of the Income Tax Law for amortization. Goodwill is almost always a matter of concern between taxpayers, entities claiming amortization, and the tax authority (Directorate General of Taxes). Differences in perception between taxpayers and the tax authority can lead to tax disputes. Tax disputes result in the same losses for both taxpayers and the tax authority. The disputing parties bear high costs (cost of tax compliance and cost of tax collection) to settle tax disputes. This research aims to analyze the causes of tax disputes related to goodwill and recommend solutions to address the recurrence of disputes. This study is a qualitative research with a case study approach. The research is conducted through triangulation, involving content analysis of tax court verdicts from 2018 to 2022 and interviews with tax consultants and the tax authorities. The research findings indicate that there are two main causes of tax disputes related to goodwill. These are differences in the interpretation of tax regulations and the burden of proof related to income generation, maintenance, and collection activities. Based on these findings, the Directorate General of Taxes needs to standardize interpretation differences and harmonize tax regulations to create clear legal certainty that will minimize disputes between the tax authority and taxpayers.
Pengaruh Risiko Perusahaan, Fungsi Audit Internal, Independensi Dewan Komisaris Terhadap Fee Audit Daffa Raiza Herlambang; Annisa Nurbaiti
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.v7i4.1771

Abstract

The auditor will charge the audited firm a fee, called the "audit fee," in exchange for doing the audit. the fee charged by the auditor for conducting an audit is impacted by diverse aspects like the intricacy of the assignment, the expertise required to carry it out, the fee structure of the knowledge acquisition program (KAP) and other pertinent professional elements. the objective of this inquiry is to recognize the influence in audit fees on banking sub sector on the indonesia stock exchange between 2017 and 2021 in relation to corporate risk, the internal audit function, independence of the board of commissioners. the population comprises of orporations sub sector banking and indexed at the indonesia stock exchange at some point of the duration spanning from 2017 to 2021. in this research, a purposive selection technique was utilized. twenty company, and data from 100 units on the banking sub sector registered on the indonesia stock exchange were utilized for the sample. quantitative methods were employed for the analysis. the analysis in this paper is conducted through the utilization of eviews 12 software is used for the analysis in this paper. based on the results of this study, it shows that the company's risk. the internal audit function, and the independence of the board of commissioners simultaneously affect the audit fee. while the results of the partial test of company risk and the independence of the board of commissioners have no effect on the audit fee, while the internal audit function has an effect on the audit fee.
Pengaruh Intellectual Capital, Komite Audit, Komisaris Independen Terhadap Integritas Laporan Keuangan Difa Raiza Herlambang; Annisa Nurbaiti
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.v7i4.1772

Abstract

A good financial report is a report that contains the company's condition accurately. The integrity of financial reports is a report that presents financial information in a fair, honest and impartial manner. This learning benchmark is an examination of the impact of intellectual capital, the Audit Committee, and the Independence of the Board of Commissioners regarding the Integrity of Financial Statements. This study uses a sample size of 45 information units from the transportation and logistics sector of nine companies listed on the Indonesia Stock Exchange. during the period 2017 to 2021 as research subjects. This analysis uses a quantitative approach which is based on a deliberate purposive sampling technique for selecting the sample. Information analysis was performed through information panel regression, and information checking was performed using eviews 12. Descriptive statistics, classic firm assumption testing and hypothesis testing using the regression model for the information panels were used. Based on the results of this study indicate that intellectual capital. The audit committee and the independence of the board of commissioners have an effect simultaneously. Meanwhile, the results of a partial examination of the committee and the independence of the board of commissioners have no effect on the integrity of financial reports, while intellectual capital has an effect on the integrity of financial statements.
Meningkatkan Keputusan Berinvestasi Masyarakat Sidoarjo Melalui Knowledge Management dan pengaruh variabel Financial Literacy, Religiusitas serta Mental Accounting: - Imelda Dian Rahmawati; Dewi Komalasari; Santi Rahma Dewi; Aulia Putri Saraswati; Fania Nabila Lakadjo
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.v7i4.1801

Abstract

This research aims to encourage and foster the younger generation to have financial skills and accounting mentality so they can create a future brighter future. Educate the younger generation about investing by understanding financial literacy, religiosity and mental accounting to avoid online fraud or offline. It's time for millennials to learn skills invest, leave the consumptive lifestyle, and prepare for a better future bright. Knowledge management (knowledge management) is a process that focuses on how knowledge can be managed and used to improve performance. To create a knowledge-based economy then the need for knowledge management in every individual in society. Method research used in this study is a quantitative research method with causality approach, namely looking for evidence of a causal relationship through influence generated between the independent variable and the dependent variable. The data source used is primary data. The population of this study is the millennial generation which is spread throughout the region Sidoarjo. The sampling technique in this study is a convenience technique sampling. Convenience sampling is a method that researchers use to collect market research data from available respondents. Based on the results of the analysis, hypothesis testing and discussion it can be concluded that financial literacy, religiosity and mentality Accounting has a positive and significant effect on generational investment decisions Sidoarjo millennials. Knowledge Management has proven capable of playing a financial mediating role literacy. religiosity, mental accounting for investment decisions in the Sidoarjo community
Analisis Bibliometrik:Keterkaitan antara Triple Helix dan Open Innovation Rohmat Hidayatuloh; Tatang Akhmad Taufik
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.v7i4.1803

Abstract

This research examines the correlation between Triple Helix and Open Innovation. The study aims to determine: (1) the development of the number of international publications related to Triple Helix and Open Innovation from 2003 to 2023; (2) the mapping of topics related to Triple Helix and Open Innovation based on co-word analysis; (3) the collaboration among authors or researchers related to Triple Helix and Open Innovation. Data collection was done by retrieving publication data from Google Scholar using the "publish or perish" approach with the keywords Triple Helix and Open Innovation within the period of 2003-2023. The data were in RIS/Refman format and analyzed using VosViewer software. The results show that the highest growth of publications related to Triple Helix and Open Innovation from 2003 to 2023 occurred in 2018, with 93 publications or 9.31%. The research findings indicate that the topics related to Triple Helix and Open Innovation from 2003 to 2023 can be divided into six clusters. Based on co-occurrence analysis through network visualization and density visualization, it can be concluded that Triple Helix and Open Innovation are interconnected and have been extensively published. For future research, the authors suggest conducting bibliometric analysis on reputable journal databases or those indexed in Scopus that explore the correlation between Triple Helix and Open Innovation. Additionally, it is necessary to conduct practical approaches such as case studies on the correlation between Triple Helix and Open Innovation within the innovation ecosystem in Indonesia

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