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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 Sosialisasi Perpajakan, Kualitas Pelayanan Fiskus dan Sanksi Perpajakan Terhadap Kepatuhan WPOP: Bahasa Indonesia Nelly, Nelly; Wangdra, Ronald
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.v8i1.1820

Abstract

Taxes are mandatory contributions from the people as taxpayers to the state treasury based on established law. 79% of state revenue comes from taxes and is included in the state budget. Which is with the intention to spend on public needs. This research is aim to to test whether there is an effect of Tax Socialization, Quality of Fiscal Services and Tax Sanction on WPOP compliance. This study has a population 75,350 Individual Taxpayer Registered at KPP Pratama South Batam. Sampling used simple random sampling method and obtained a sample of 111. The data source was primary data through distributed questionnaires. The data analysis technique used to conduct this research was multiple linear regression analysis. However, because there is heteroskedasticity, the researcher uses Parameter Estimates with Robust Standard Errors as a benchmark in determining significance Based on the tests conducted in this study, it was concluded through the T test and F test that Tax Socialization has no effect on Individual Taxpayer Compliance, Fiscal Service Quality has no effect on Individual Taxpayer Compliance. And also Tax Sanctions have a positive significant effect on Individual Taxpayer Compliance. Meanwhile, the coefficient of determination shows that Individual Taxpayer Compliance is influenced by an independent variable of 41,7%. While the remaining 58,3% is influenced by other independent variables that not tested in this study.
DETERMINAN PENGUNGKAPAN ASET BIOLOGIS PADA PERUSAHAAN SEKTOR AGRIKULTUR DI BEI PERIODE 2018- 2021 Pangestu, Juan Carlos; Aprilliani, Jessica; Marbella, Lica
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.v8i1.1821

Abstract

Agricultural sector companies are unique for their agricultural activities so that the emergence of biological assets. These biological assets certainly have different characteristics compared to other assets because there is a possibility of adding or reducing the value of these assets due to biological factors in them. Changes in biological assets can have an impact on investors' assessment of company performance and value. This study aims to examine the effect of biological asset intensity, audit committee meetings, company size, KAP type and ROA on the disclosure of biological assets in agricultural sector companies listed on the Indonesia Stock Exchange in 2018-2021. Sampling was done by purposive sampling technique. This type of research uses descriptive statistical tests and multiple linear regression methods. The objects in this study are the financial reports of agricultural sector companies listed on the IDX from the 2018 -2021 period. The results showed that the intensity of biological assets has an influence on the disclosure of biological assets but other independent variables have no significant effect.
Analisa Faktor Yang Mempengaruhi Kinerja Keuangan Perusahaaan Barang Sektor Konsumen Non-Primer IDX-IC Periode 2019- 2021 Pangestu, Juan Carlos; Margaretha, Phebyana
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.v8i1.1822

Abstract

Business development continues to increase from year to year in Indonesia due to technological developments, changes in market share and changes in sales models due to the pandemic in 2019. The company's financial performance is used to measure the level of success in running a business to make a profit. Every company strives to continuously improve its company's performance in order to generate profits and be able to survive in the midst of changing times. This study aims to examine the effect of leverage, liquidity, company size, asset structure and Working Capital Turnover on financial performance in companies in the Non-Primary Consumer Idx-Ic sector for the 2019-2021 period. Sampling was carried out using a purposive sampling technique. This type of research uses descriptive statistical tests and multiple linear regression methods. The object of this study is the financial statements of the Non-Primary Consumers sector Idx-Ic for the period 2019-2021. The results of the study show that the five independent variables above which are used to see the effect on financial performance have an influence and the research model is feasible to use.
Evaluasi Stategi Penerapan Harga dalam Menghadapi Kompetisi (Studi Kasus pada RSIA ABC) Fikri, Dzar Ikramul; Hilda Rossieta
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.v8i1.1824

Abstract

Mother and child hospitals must have a competitive strategy in pricing to face competition because of the limited acceptance of patient services that are outside their specialty patients. On the basis of this competitive strategy, RSIA can create a pricing strategy to be able to take the existing market share. This study aims to evaluate pricing strategies with criteria for factors in setting prices, namely management strategies in dealing with competitors, customer interest, and costs. This research was conducted with an evaluation-based case study method and descriptive qualitative to describe the understanding related to the situation of the object of research carried out with the natural conditions of the object of research. The research was conducted by collecting data by interview, questionnaire and document. The object of this research is RSIA ABC with a pricing strategy for inpatient delivery in 2022. The results of this study are the inaccuracy of the pricing strategy by RSIA ABC where RSIA ABC uses the best cost provider in facing competitors but the prices offered tend to be expensive in normal labor services and competitive in SC / Caesarean delivery. The service features offered by RSIA ABC are also less in quantity than competitors. Patient opinions also corroborate the existence of errors in the strategy of applying prices and the mismatch of understanding the value of service features set by management as a competitive advantage by customers is considered not so important. In terms of cost calculation, RSIA ABC also does not calculate costs accurately and some costs are based on market analysis only. Therefore RSIA ABC must increase service features that are unique to RSIA ABC in quantity and customer assessment, as well as more accurate cost calculations based on an understanding of cost accounting.
Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Perusahaan Jasa Komunikasi Dengan Firm Size Sebagai Moderasi Karno, Karno
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.v8i1.1832

Abstract

The purpose of this study was to find empirical evidence regarding the effect of financial ratios proxied by CR, ROA, TATO, and NPM on earnings growth with Company Size as a moderating variable in communication service companies listed on the IDX for the period 2018-2022. This research is a quantitative study with research samples taken from OSIRIS datavase. The sample selection in this study used purposive sampling technique, as for the criteria set were (1) listing on the IDX in the communication services sector consistently for five years from 2018-2022, and (2) no missing data, from this process 19 companies were obtained from 43 companies with the final observation sample obtained, namely 95 research data. This study found that Current ratio (CR) and Net Profit Margin (NPM) has a affect on profit growth, while Return on assets (ROA) and Total Assets Turnover (TATO) have no effect on the profit growth of communication service companies listed on the IDX for the 2018-2022 period. Meanwhile, company size is unable to moderate the effect of current ratio, return on assets, total assets turnover, and net profit margin on earnings growth. The contribution of this research is to provide empirical evidence regarding the effect of financial ratios proxied by CR, ROA, TATO, and NPM on profit growth with Company Size as a moderating variable in communication service companies listed on the IDX for the 2018-2022 period.
Efektivitas Pajak Daerah Terhadap Pendapatan Asli Daerah Kurnia; Apriliani, Ragita
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.v8i1.1835

Abstract

Regional Original Revenue (PAD) is a necessary source of revenue for the region. The largest revenue from PAD comes from local taxes including street lighting tax, billboard tax and PBB-P2 which is used to implement regional autonomy over decentralization. The purpose of this study is to determine the efficiency and effect of street lighting tax, billboard tax and PBB-P2 on PAD in Bandung City. The approach and data used in this study are quantitative approaches and secondary data obtained at BAPENDA in the form of Regional Budget Realization Reports (LRAPBD) with a total of 60 research samples from January to December 2017-2021. The analysis technique used is multiple linear regression analysis through SPSS 26 Version 26 software. The results revealed that the effectiveness of street lighting, billboard tax and PBB-P2 tax revenues from 2017 to 2021 showed that the level of effectiveness was included in the effective category, indicating that the tax received had reached the target. Simultaneously, all variables affect PAD. Partially, the street lighting tax and PBB-P2 have no effect on PAD, while the billboard tax has no effect on PAD.
Pengaruh Family Control, Environmental Management Accounting, dan Profitabilitas Terhadap Nilai Perusahaan Dalila, Farah; Khairunnisa, Khairunnisa
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.v8i1.1836

Abstract

In the last quarter of 2020, the capital market conditions cannot be impressive either. Many stocks have high liquidity and good prospects but have experienced a correction of -24.67% caused by the COVID-19 pandemic. A view of investors in seeing whether managers are successful in managing the resources owned by the company, which is usually associated with stock prices, is called the company's value. This study's purpose is to determine of family control, environmental management accounting, and profitability on firm value. The objects used in this study are LQ45 index companies listed on the Indonesia Stock Exchange. Based on several criteria in determining the sample, 17 company samples, or 85 data points. Analysis of research data using regression panel data using Eviews 12. The results indicate that family control, environmental management accounting, and profitability have a simultaneous effect on firm value. Meanwhile, family control and environmental management accounting do not have a positive effect on firm value, while the profitability variable has a significant positive effect on firm value.
Trend Rumor dan Peran Dividen pada Volatilitas Saham Putri, Rahmawati Nur Wida; Alfa Rahmiati
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.v8i1.1838

Abstract

Aiming to compare 12 literatures, both studies conducted in Indonesia and abroad which previously existed in the period 2012 to 2018. Articles published in reputable journals SINTA 1-3 and on an international scale. This article is a literature review that discusses rumor trends and the role of dividends in stock volatility. Not only discussing stock volatility theoretically, this study also compares how dividends affect stock volatility that has been studied so far, using what models and methods. The limitation of this research is that it only focuses on dividends and dividend policy and the effect of RUMP on stock volatility. Suggestions for further research to add to the literature with a focus on other variables such as company size, leverage.  
Pengaruh Kepemilikan Institusional, Profitabilitas, dan Struktur Modal Terhadap Nilai Perusahaan Wardoyo, Dwi Urip; Fauziah, Hera Dini
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.v8i1.1840

Abstract

Firm valuation reflects investors' assessment of a company's performance prospects in relation to its stock price. A higher firm valuation indicates increased prosperity for shareholders and signifies a company's attractiveness to investors. This research  aims to conduct a thorough analysis of how institutional ownership, profitability, and capital structure affect the valuation of companies. The research specifically targets businesses within the property and real estate sector that are listed on the Indonesia Stock Exchange from 2017 to 2022. Employing a quantitative approach, the study employs purposive sampling to select a sample of 15 companies, resulting in a total of 90 observations. Data analysis is conducted using panel data regression, facilitated by Eviews 12 software. The research findings reveal that, when considered collectively, institutional ownership, profitability, and capital structure variables jointly contribute to influencing firm valuation. However, the outcomes of individual variable testing indicate that profitability significantly impacts firm valuation, whereas institutional ownership and capital structure do not exhibit a substantial influence on firm valuation.
Pengaruh Manajemen Risiko, Intellectual Capital, Profitabilitas dan Ukuran Perusahaan Terhadap Nilai Perusahaan: pada perusahaan sub sektor farmasi yang terdaftar di IDX Industrial Classification tahun 2018 - 2022 Aprilia, Lidiya; Wardoyo, Dwi Urip
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.v8i1.1841

Abstract

Firm value is an investor's view of the company as seen through the stock price, the higher the stock price, it will indicate that the company has a high corporate value. That’s urgents of pharmaceuticals company to maintain company value. On the other hand, company value attracts potential investors to invest and increase public confidence in using the company's products. Finding effect of risk management, intellectual capital, profitability and company size on firm value in pharmaceutical sub-sector companies listed on the IDX Industry Classification for 2018 – 2022. This research uses quantitative methods. Data obtained from financial reports. The population used is the pharmaceutical sub-sector companies listed on the IDX Industry Classification of 12 companies. The data was processed using a purposive sampling technique. There is  9 companies for the period 2018 – 2022, so that 45 observations were obtained. The analytical method used is panel data regression analysis. Results of this study indicate that intellectual capital has a positive effect and company size has a negative effect on firm value. While risk management and profitability have no effect on firm value

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