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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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Potensi Retribusi Parkir Terhadap Pendapatan Asli Daerah Kota Medan, Sebelum dan Sesudah Penerapan E-Parkir Sri Endang Rahayu; Rita Handayani; Hastina Febriaty
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.v7i4.1936

Abstract

Penerimaan retribusi parkir di kota Medan mengalami penurunan. Ini terjadi dimungkinkan karena adanya praktek parkir ilegal yang kian marak di kota Medan. Untuk meningkatkan Pendapatan Asli Daerah Pemerintah kota Medan melalui Walikota Medan saat ini sedang melakukan program E-Parking di 22 titik parkir di kota Medan. Penelitian ini bertujuan untuk mengetahui pertumbuhan, efektifitas, efisiensi dan kontribusi penerimaan retribusi parkir di kota Medan dari tahun 2019 sampai dengan tahun 2022, serta melakukan komparasi penerimaan retribusi parkir sebelum dan sesudah diterapkan E-Parkir di kota Medan. Metode yang digunakan adalah deskriptif kuantitatif, dengan melakukan uji efektivitas, efisiensi dan kontribusi penerimaan retribusi parkir terhadap PAD kota Medan. Selanjutnya juga melakukan analisis komparasi penerimaan retribusi parkir sebelum dan sesudah diterapkan E-Parkir di kota Medan. Pertumbuhan realisasi retribusi parkir di kota Medan tahun 2020 mengalami penurunan, namun taun 2021 dan 2022 mengalami peningkatan sebesar 4,99% tahun 2021 dan 49,10% tahun 2022. Jika dilihat dari uji efektifitas, retribusi parkir dari tahun 2019-2022 dengan kriteria tidak efektif karena nilainya masih di bawah 60%. Tidak efektifnya penerimaan retribusi parkir di tahun 2019 sampai tahun 2021 dikarenakan banyaknya juru parkir liar dan kurangnya pegawai Unit Pelaksana Teknis Dinas Perparkiran Dinas Perhubungan kota Medan, sebagai pengawas pengelolaan perparkiran di lapangan, sehingga potensi retribusi parkir tidak dikelola secara maksimal. Kontribusi Retribusi Parkir Terhadap PAD Kota Medan Tahun 2019-2022 masih di bawah 1%, oleh karena itu perlu dilakukan peningkatan penerimaan retribusi parkir yaitu dengan penerapan e-parkir di kota Medan. Penerapan e-Parkir di kota Medan dimulai sejak Oktober 2021. Untuk melihat komparasi Penerapan Sebelum dan Sesudah E-Parkir dengan melihat perbandingan penerimaan retribusi parkir sebelum dan sesudah adanya penerapan e-parkir. Realisasi penerimaan retribusi parkir tahun 2021 dan 2022 mengalami peningkatan dibandingkan tahun sebelumnya. Ini disebabkan telah diberlakukannya e-parkir di kota Medan.
The Influence of Original Local Government Revenue, Specific Allocation Fund on Government Capital Expenditures in Southeast Sulawesi Disrict/ City Erwin Hadisantoso; Arifuddin Arifuddin; Andi Basru Wawo; Muh. Ridwan
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.v7i4.1937

Abstract

This study aims to examine how the influence of Local Own Revenue and Special Allocation Funds on District/City Government Capital Expenditures in Southeast Sulawesi Province. The type of data used in this study is secondary data. The source of the data used in this study comes from Realization Reports on the Capital Expenditure Budget, Local Own Revenue and Special Allocation Funds from 2015-2021 in 17 Regencies/Cities in Southeast Sulawesi Province. Analysis of testing the data in this study is panel data regression analysis using Eviews 10 software. The results of this study found that the Regional Original Income variable has a significant effect on the Capital Expenditure variable with a significant level of 0.0000, the Special Allocation Fund variable has a significant effect on the Capital Expenditure variable with a significant level of 0.0000. As well as the variable Regional Original Income and Special Allocation Funds Simultaneously or jointly have a significant effect on the Capital Expenditure variable with a significant level of 0.00000. The limitations of this study are that there are still many factors that influence Capital Expenditures, therefore it is hoped that further researchers can add other variables to make them more varied.
Penggunaan Informasi Pengungkapan Sukarela di Media Sosial: Analisis Technology Acceptance Model (TAM) Soemarno Hidayatullah S; Nurul Afiqah Annas; Wenni Andriani
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.v7i4.1947

Abstract

This study aims to analyze the determinants of investor behavior while making investment decisions using voluntary disclosure information obtained from social media pages. Using the technology acceptance model, the correlation between belief constructs and behavioral intentions is measured. Perceived ease of use, perceived usefulness, and perceived enjoyment are the three belief constructs used in this study. 180 employees were respondents, and structural equation modelling partial least square was used to evaluate the hypotheses. The results showed that Indonesian investors believe that information regarding voluntary disclosures provided on social media pages will influence their decision to use such information when making investments. The intention is influenced by perceived ease of use, perceived usefulness, and perceived enjoyment. This study also found that perceived enjoyment has an effect on perceived ease of use and perceived usefulness.
Pengaruh Green Business dan Good Corporate Governance Terhadap Kinerja Keuangan: Corporate Social Responsibility sebagai Pemoderasi Andi Aris Mattunruang; Asmirawati Asmirawati
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.v7i4.1948

Abstract

The aim of this study was conducted to find out whether green business using the annual reports of companies that received the Pollution Control, Evaluation and Ranking Program Award (PROPER) corporate social responsibility is influenced by the characteristics of the board of commissioners (number of independent commissioners, diversity of the board of commissioners, and concentration of ownership) and whether financial performance (ROA, ROE and Tobin's Q) is moderated by corporate social responsibility, in companies listed on the Indonesia Stock Exchange in the period 2015 to 2022. The population used is all companies listed on the Stock Exchange Indonesia for five consecutive years. The sampling method was selected using purposive sampling, namely non-financial companies included in Pefindo 25. This study used a quantitative approach. The samples used in this study were 22 companies with 110 observations. The data analysis method uses panel data regression (Eviews 9) with Descriptive Statistical Tests, Model Conformity Tests, namely the Chow test and Hausman test, followed by the F test, the Goodness of Fit test, the hypothesis test, and finally the t test. The results of research on green economy and good corporate governance which are proxied by the number of independent commissioners, the diversity of the board of commissioners and the majority ownership of the company have a positive effect on financial performance. moderated by corporate social responsibility has no positive effect on financial performance proxied by ROA, ROE and leverage.
Strategi Pengembangan Usaha Mikro Kecil Menengah (UMKM) Berbasis Ekonomi Kreatif Di Kabupaten Buton Selatan Nining Asniar Ridzal; Ernawati Malik; I Wayan Sujana; Vivied Octaviani
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.v7i4.1952

Abstract

This study aims to identify and analyze creative economy-based micro, small and medium enterprise development strategies in South Buton district. This research was conducted on 99 MSMEs in 3 sub-districts. The analysis tool uses SWOT analysis. The results show that from the results of weighting and determining the strategy for culinary business in Tables 1, 2 and 3, it is known that the strength is 0.87, the weakness is 0.58, the opportunity is 4.25, the threat is 3.24, it can be concluded that for determining the strategy The main focus of the culinary sector is in quadrant 1, namely the culinary sector has strengths and opportunities with the main strategy, namely when businesses have strengths and can also see opportunities, what must be done is to be actively involved in activities carried out by the government related to culinary business. This is done to introduce our efforts to find new relationships for business development. From the results of weighting and determining the strategy for the handicraft business in Tables 1, 2 and 3 it is known that the strength is 1.2, the weakness is 0.66, the opportunity is 1.14, the threat is 0.50, it can be concluded for determining the main strategy for the handicraft business entered in quadrant 1, namely the craft sector has strengths and has opportunities with the main strategy, namely increasing creative craft branding through multimedia and social media.
Pengaruh Pendapatan Asli Daerah Dan Belanja Modal Pada Peningkatan Indeks Pembangunan Manusia Provinsi DKI Jakarta Tahun 2015 – 2022 Harun Al Rasyid; Agus Tri Indah K
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.v7i4.1953

Abstract

The implementation of regional autonomy and fiscal decentralization gives regional governments the authority to increase regional revenues and realize distributive benefits so that they can determine regional development priorities. This human development concept prioritizes four elements, including productivity, equity, sustainability and empowerment. The aim of this research is to understand how capital expenditure and PAD influence increasing the human development index. DKI Jakarta Province was the location for this research. The 2015-2022 APBD Performance Report and 2015-2022 HDI statistics are secondary data sources used in this research. By using multiple regression analysis, the requirements for traditional hypothesis testing and model feasibility testing are met. Regional initial income does not have a positive impact on the human development index. Capital expenditure does not have a negative impact on the human development index. For simultaneous calculations (F statistical testing), the conclusion is that regional sources of income and capital expenditure simultaneously influence the human development index. Based on hypothesis testing, it shows that PAD and capital expenditure have a positive and significant effect on increasing the human development index. This positive and significant influence means that the more PAD and capital expenditure increase, the higher the HDI will be. This increase was due to the allocation of initial regional income and investment expenditure being used well so that planned activities could be carried out smoothly.
Faktor-Faktor yang mempengaruhi Kinerja Pemerintah Desa dimediasi oleh Pengelolaan Dana Desa Afri Anton; Taufeni Taufik; Ruhul Fitrios; Yesi Mutia Basri
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.v7i4.1956

Abstract

This study aims to find empirical evidence of the Influence of Village Official Competence, Organizational Commitment and Transparency on Village Government Performance with Village Fund Management as a Mediator. This research was conducted at Village Government Officials in Padang Pariaman Regency. The sampling technique uses the census method by sending questionnaires to Village Government Officials. Of the 309 questionnaires distributed, 288 questionnaires were processed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) analysis. The results of the research prove that there is an influence of Village Official Competence, Organizational Commitment and Transparency on Village Government Performance and Village Fund Management which is able to mediate the variables of Village Official Competency, Organizational Commitment and Transparency on Village Government Performance of Village Government Officials in Padang Pariaman Regency. By having qualified & competent Village Officials, the implementation of Village Fund Management can run well & smoothly (starting from planning, implementation, administration, reporting to accountability). Transparency as openness of public information has a very important role in increasing public participation, if there is public involvement in controlling & supervising the implementation of regional government then the performance produced by the government will run well. Good Village Fund Management can influence Village Government Performance, where the better the rules implemented by village officials, the better the Village Government Performance will be.
Pengaruh moralitas dan kepemimpinan kepala desa terhadap kepatuhan wajib pajak bumi dan bangunan Sari, Widia Eka; Fahmi, Muhammad; Kusuma, Gumulya Sonny Marcel; Zuraidah, Ida
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1617

Abstract

This study aims to determine the effect of the morality and leadership of the village head on the compliance of land and building tax payers in the village of Rimba Jaya, Air Kumbang District, Banyuasin Regency. The type of research used in this study was associative research. The research was conducted in the village of Rimba Jaya, Air Kumbang District, Banyuasin Regency. The population in this study were 956 taxpayers registered at Bapenda Banyuasin. The sampling technique used in this study was (simple random sampling). The data used are primary and secondary data. Data collection methods used were interviews and questionnaires. The data analysis method used in this research is quantitative analysis. The data analysis technique used in this research is validity test, reliability test, classical assumption test, coefficient of determination, multiple linear regression analysis, f test and t test. The results of this study simultaneously show that the morality and leadership of the village head have a significant effect on the compliance of land and building tax payers. Partially, morality has a significant effect on land and building tax payer compliance. Village head leadership does not have a significant effect on land and building tax payer compliance.
Analisis Reaksi Emiten Yang Terdaftar Di Bursa Efek Indonesia Terhadap Dampak Covid-19 Nababan, Alwi Ihsan; Irawati, Nisrul; Muluk, Chairul
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1644

Abstract

The purpose of this study was to find out and analyze differences in Abnormal Return & Trading Volume Activity before and after the announcement of the first case of Covid-19 in Indonesia, Micro-Scale Lockdown and Emergency Lockdown in companies listed on the Indonesia Stock Exchange for the 2020-2021 period. The type of research used is case study research (Event Study). The samples were 48 companies listed in Healthcare, Technology, Transportation & Logistics sectors listed on the Indonesia Stock Exchange for the period 2020-2021, taken by using a purposive sampling technique. The analysis technique used is the Wilcoxon Signed Rank Test. The results showed there was no significant difference in abnormal returns on the announcement of the first case of Covid-19 in Indonesia, Micro-Scale PPKM, and Emergency PPKM in the Healthcare, Technology, Transportation & Logistics sector. There is a significant difference in Trading Volume Activity on the announcement of the first case of Covid-19 in Indonesia, Micro-Scale PPKM but there is no significant difference in Trading Volume Activity before and after Emergency PPKM in the Healthcare sector. There is a significant difference in Trading Volume Activity on Micro-Scale PPKM but there is no significant difference in Trading Volume Activity before and after the announcement of the first case of Covid-19 in Indonesia and Emergency PPKM in the Technology sector. There is no significant difference in Trading Volume Activity on the announcement of the first case of Covid-19 in Indonesia, Micro-Scale PPKM, and Emergency PPKM in the Transportation & Logistics sector.
Pengaruh Narsisme Klien Dan Pola Pikir Auditor Terhadap Penilaian Risiko Kecurangan Prawina, Annisa Cikal; Uzliawati, Lia; Sabaruddinsah, Sabaruddinsah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1700

Abstract

Financial statements are an important element in business because they reflect the state of a company. With the information in it, it can help internal and external parties consider long-term decisions. Therefore, reasonable financial reports are needed, namely based on Financial Accounting Standards and free from fraud so as not to trigger financial and non-financial losses. Fraud risk assessment is the basis for detecting fraud. With risk assessment, the auditor can determine the nature and level of audit procedures designed, and can be more sensitive to fraud signals from red flags that occur. This study aims to prove the relationship between client narcissism and auditor mindset towards fraud risk assessment based on attribution theory. In this study, auditors who work at the Jakarta Regional Public Accounting Firm with a minimum position as a junior auditor and at least one year of experience as an auditor are used as research samples. The number of samples used was 73 auditors. The data source of this research is primary data. The data collection technique with the method of distributing questionnaires with multiple linear regression analysis method. The results show that: client narcissism has no effect on the fraud risk assessment, and the auditor's mindset has a significant effect on the fraud risk assessment.

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