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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 Kompleksitas Operasi, Solvabilitas dan Profitabilitas Terhadap Audit Report Lag Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2020 Jannah, Siti Raudhatul; Muhammad Ridha Habibi Z; Marwan Faiz Hilmi; Jeremia Pamurah Situmeang
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.v8i1.1742

Abstract

The problem in this research is the Audit Report Lag, namely the delay in submitting the company's financial statements on the IDX beyond the specified time limit , namely the end of the fourth month , will be subject to sanctions in the form of payment of fines . The purpose of this study was to determine and analyze the effect of operating complexity, solvency, and profitability on audit report lag in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2020. The population in this study are all manufacturing companies on the IDX in 2019-2020. The data collection technique used is purposive sampling method, with a total sample of 49 companies. The period contained in this study is 2 years, namely 2019-2020 so that the research data becomes 98. The research data analysis method uses logistic regression analysis with SPSS test equipment. The results showed that operating complexity had no significant effect on Audit Report Lag, Solvency had no significant effect on Audit Report Lag. Meanwhile, Profitability had a significant effect on Audit Report Lag. Simultaneously Operational Complexity, Solvency, and Profitability have no effect on Audit Report Lag. These results indicate that there are still many variables outside the research variables that can explain Audit Report Lag. The conclusion of this study is that the complexity of operations and solvency do not affect the length of time span for submitting financial statements, but companies must pay attention to regulations regarding the deadline for publication of financial statements.
Analisis Kritis atas Pengakuan Pendapatan Biaya Penyambungan Listrik (Studi Kasus : Perusahaan Listrik Indonesia) Prihartini, Ayuningtyas; Aria Farah Mita
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.v8i1.1760

Abstract

This study aims to look critically at the basis of changes in revenue recognition that occur in electricity connection costs in Indonesian electricity company. This case study focuses on examining the basis for the revenue recognition of electricity connection fees, where the substance of the transaction has not changed, but in terms of the accounting treatment it has undergone several changes. The research object was conducted on the Indonesian electricity company which is a single unit analysis and uses data collection techniques in the form of documentation and interviews. Data collection techniques in the form of documentation are carried out by studying public documents such as Financial Reports and Annual Reports. Meanwhile, the interview used semi-structured with open ends questions. Agency Theory is used as a basis for knowing the logic that influences decisions in preparing accounting policies. The result of the study shows that basically electricity connection is a continuous access so that revenue recognition is carried out over the time. In the prior assessment before implementation of PSAK 72, there was additional criteria which concluded that if the connection was carried out by the company as a result of regulations (laws), then this revenue could not be recognized over the time.
Pengaruh Good Corporate Governance Terhadap Profitabilitas Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Syahputri, Lia; Saragih, Fitriani
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.v8i1.1763

Abstract

This research was conducted with the aim to determine the effect of board of commissioners ownership, board of directors ownership and audit committee ownership on profitability in banking companies listed on the Indonesia Stock Exchange. The population in this study were all banking companies listed on the Indonesia Stock Exchange while the samples that met the observation sampling criteria were conducted for six years and as many as eight banking companies were listed on the Indonesia Stock Exchange. This research approach uses associative research. Data collection techniques in this study using documentation techniques. and the analysis technique used is multiple linear regression analysis, hypothesis testing and the coefficient of determination. The results partial test proves that the board of commissioners ownership and directors ownership variable have a significant effect on profitability while partially it proves that the board of audit committee ownership variables has no effect on profitability in banking companies listed on the Indonesia Stock Exchange
Pengaruh Islamic Values Dan Corporate governance Terhadap Corporate Governance Disclosure Pada Bank Syariah di Indonesia Hasanah, Koriatul; Uzliawati, Lia; Lestari, Tri
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.v8i1.1774

Abstract

This research aims to determine the effect of Islamic values and corporate governance on corporate governance disclosure. The independent variables in this research are Islamic values and corporate governance, which are proxied by corporate governance mechanisms, managerial ownership, and institutional ownership. The dependent variable in this research is corporate governance disclosure. This research's population consists of all Annual Reports of Islamic Commercial Banks that are registered with the Financial Services Authority (OJK). The sampling method used was purposive sampling, and 13 companies were selected from a total sample of 52 research data points. The analysis technique used is multiple linear regression with SPSS v25 software. The results of this research indicate that Islamic values have no effect on corporate governance disclosure, corporate governance proxied by corporate governance mechanisms has an effect on corporate governance disclosures, managerial ownership has no effect on corporate governance disclosures, and institutional ownership has no effect on corporate governance disclosures.
Pengaruh Rasio Keuangan Terhadap Harga Saham Sektor Perbankan Selama Pandemi Covid-19 2019-2021 Simanjuntak, Joshua
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.v8i1.1778

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of financial ratios on stock prices. The ratios used are NPM, DER, CR, ROA and TATO. The population of this study are all banking companies listed on the Indonesia Stock Exchange (IDX) in 2029-2021 which year is the beginning and peak of the Covid-19 pandemic. The sampling technique uses purposive sampling. Data analysis technique using panel data regression with e-views application 10. The population of this study amounted to 47 companies and the samples obtained were 37 companies. Observations made by researchers on 141 company years. This study proves, first, that the NPM variable is supported or the results show negative. Second, the DER variable has a negative effect on stock prices. Third, the CR variable is not supported. Fourth, the ROA variable in the fourth hypothesis must be discarded because all the assumptions needed in the first data processing are not supported, so data transformation is needed. Fifth, the TATO variable affects stock prices. Kata kunci: NPM, DER, CR, ROA, TATO, Harga Saham. The purpose of this study is to obtain empirical evidence regarding the effect of financial ratios on stock prices. The ratios used are NPM, DER, CR, ROA and TATO. The population of this study are all banking companies listed on the Indonesia Stock Exchange (IDX) in 2029-2021 which year is the beginning and peak of the Covid-19 pandemic. The sampling technique uses purposive sampling. Data analysis technique using panel data regression with e-views application 10. Observations made by researchers on 141 company years. This study proves, first, the NPM variable in the first hypothesis is not supported or the results show negative. Second, the DER variable in the second hypothesis is supported, namely DER has a negative effect on stock prices. Third, the CR variable in the third hypothesis is not supported. Fourth, the ROA variable in the fourth hypothesis must be discarded because all the assumptions needed in the first data processing are not supported (figure 11) so that data transformation is needed. Keywords: NPM, DER, CR, ROA, TATO, Stock Price.
Peran Aktor Pengamanan Keefektian Penganggaran: Studi Etnometodologi Di Sektor Publik Husna, Sabna Daniela; Krisno Septyan
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.v8i1.1780

Abstract

This study aims to understand the meaning of the role of the Program and Budget Head in maintaining budget effectiveness at the Cilandak District office. This research took place in the Cilandak District office. Data were obtained through source triangulation and data triangulation. Source triangulation was carried out through interviews with the Head of Programs and Budgets and the Spending Treasurer. Meanwhile, data triangulation was obtained through the Budget Implementation Document (DPA) and the 2020 & 2021 Budget Realization Report. This researcher uses an ethnomethodological approach. The use of ethnomethodology aims to see the routines of the Head of Programs and Budgets in budgeting. The results of the study show that the preparation of the budget is quite good and effective, but cooperation between Heads of Sections is still needed in absorbing the budget, and if budget absorption is still below 91% it will have an impact on performance appraisal in the coming fiscal year.
Dampak UU Harmonisasi Peraturan Perpajakan Terkait Perlakuan PPN Perusahaan Pertambangan Alif Nurdin, Dahlan; Septriadi, Danny
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.v8i1.1783

Abstract

Regulations regarding Value Added Tax (VAT) have undergone changes with the enactment of Law No. 7 of 2021 on Tax Regulation Harmonization. One of the changes in the Tax Regulation Harmonization Law is the change of coal from non-taxable goods to taxable goods. This change will have an impact on the additional reporting obligations and the burden of collecting VAT on coal companies. In terms of input tax credit, companies can choose either to be credited to reduce output tax or to be charged, thus reducing the company's profits. PT XYZ is a private company engaged in the coal mining sector. The data used in this study are primary data in the form of interview results and secondary data in the form of documentation related to the imposition of coal as a taxable good. This study provides an overview that changes in the treatment of coal from non-taxable goods to taxable goods have an impact on the company's financial performance. With the inclusion of coal as taxable goods, companies must adjust their tax management whether to credit input tax or finance their input tax.
Analisis Profitabilitas Perbankan Syariah Terdaftar Pada Bursa Efek Indonesia Pada Periode 2020-2021 Nurmitananda, Muhammad Naufal Hamdani; Santoso, Ridho Bagus; Primasatya, Rieswandha Dio
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.v8i1.1785

Abstract

Management company performance can be assessed by analyzing the financial statements of a company. To be able to find out the company's financial condition, various analyses can be carried out, one of which is ratio analysis. The purpose of this study was to determine the financial performance of Islamic banking companies listed on the Indonesia Stock Exchange in terms of financial ratio analysis. The analytical method used is descriptive quantitative analysis with the measurement of profitability ratios. The research data is secondary data in the form of annual reports for each bank obtained from the official website of the Indonesia Stock Exchange or the official website of each Islamic bank. The results of the study show that several ratios used to measure the profitability aspects of Islamic banking, namely the ROA, ROE, NIM, and BOPO ratios, decreased significantly in 2021 when compared to 2020
Pengaruh Rasio Keuangan Terhadap Harga Saham Perusahaan Sektor Teknologi Di Bei Dayanti, Komang Ayu Trisna; Primasatya, Rieswandha Dio; Hendri Arya Fernando
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.v8i1.1788

Abstract

One of the objectives of financial management is to maximize the value of the company. For companies that are already listed on the stock exchange, this objective can be achieved by maximizing the value of the relevant market price. The purpose of conducting existing research is to test empirically the effect of the Debt to Equity Ratio (DER), Current Ratio (CR), Return on Equity (ROE), Net Profit Margin (NPM), and Total Asset Turnover (TATO) on stock prices of technology sector companies listed on the list on the Indonesia Stock Exchange. The research data includes financial data for the 2018-2021 period. The estimation method used is panel data regression. The results of the study provide empirical evidence that Total Asset Turnover (TATO) has a significant effect on the stock prices of technology sector companies listed on the IDX for the 2018-2021 period. Other variables, namely CR, DER, ROE, and NPM have no effect on stock prices.
Implikasi Peran Financial Technology Dalam Meningkatkan Efektivitas Sistem Informasi Akuntansi Hanifah, Risti Ulfi; Rizkiana, Citra; Agusrina, Yohana; Sulistyawati, Ardiani Ika; Santoso, Aprih
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.v8i1.1792

Abstract

  In the era of internet technology, it has a lot of impact on all lines of the company's sector and daily life, one of which is the existence of supporting applications that can be used with the aim of helping in carrying out daily activities. In addition, the development of digital technology is very influential in the order of life both in the social and economic fields, which initially in paying had to meet face to face and carry a certain amount of cash, now can make remote transactions in seconds. This era is called the era of digital economy or fintech which enters the age of time efficiency. The age and productivity of a human being have limits, a person can be said to be unable to be productive again at a certain period of time. If someone is said to be no longer productive, then that person can be said to be someone who has reached the retirement age limit. Of course, in this case, it requires adequate infrastructure support. Currently, the government has an Old Age Savings program and a pension program for someone who has entered the retirement age limit. PT Taspen is one of the companies that organizes and manages pension funds, especially for the State Civil Apparatus (ASN). In the era of internet technology, it has a lot of impact on all lines of the company's sector and daily life, one of which is the existence of supporting applications that can be used with the aim of helping in carrying out daily activities. In addition, the development of digital technology is very influential in the order of life both in the social and economic fields, which initially in paying had to meet face to face and carry a certain amount of cash, now can make remote transactions in seconds. This era is called the era of digital economy or fintech which enters the age of time efficiency. The age and productivity of a human being have limits, a person can be said to be unable to be productive again at a certain period of time. If someone is said to be no longer productive, then that person can be said to be someone who has reached the retirement age limit. Of course, in this case, it requires adequate infrastructure support. Currently, the government has an Old Age Savings program and a pension program for someone who has entered the retirement age limit. PT Taspen is one of the companies that organizes and manages pension funds, especially for the State Civil Apparatus (ASN). This research took the object at PT Taspen (Persero) KCU Semarang. The purpose of this study is to find out how fintech is used in organizing and managing pension funds. This research is qualitative research, with research methods using interview techniques. There were 3 participants, consisting of financial head sector, customer service and human resource department. In testing data credibility, researchers use riangulation of data sources and trigulation of data collection techniques. The results of this study show that PT Taspen already has fintech application facilities that are used for retirees easily and can be applied properly, and there are facilities for visiting participants' homes for participants who are sick and cannot take pension funds. On the other hand, financial management using fintech has been implemented well and efficiently, so that financial transparency and accountability are well controlled and monitored. However, based on interviews in customer service, there are obstacles in the file that are not appropriate and there is a passive account attachment  

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