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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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Pengaruh Transfer Pricing, Leverage, Dan Profitabilitas Terhadap Tax Avoidance Pada Perusahaan Sub Sektor Makanan Dan Minuman BEI Tahun 2018-2021 Adelia, Cantika; Asalam, Ardan Gani
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.v8i1.1843

Abstract

Tax avoidance is a tax avoidance effort that is carried out legally and safely for taxpayers because it does not conflict with tax provisions. the purpose of this study is to analyze the effect of transfer pricing, leverage, and profitability on tax avoidance case studies in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2018-2021. The data obtained in this study comes from the annual reports of food and beverage sub-sector companies listed on the IDX for 2018-2021. The technique used in this study was purposive sampling and obtained 18 companies with a 4-year research period, namely 2018-2021, so that 72 samples were obtained. The analytical method used in this study was panel data regression analysis which was processed using eviews version 12. The results of testing with the panel data regression method show that the transfer pricing variable has no effect on tax avoidance, while leverage and profitability have a positive effect on tax avoidance.
Concentrated Ownership and Firm Value: The Mediation Role Of Risk Management Disclosure Herlambang, Dymas Putra; Putri Hapsari, Dyas
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.v8i1.1844

Abstract

Penelitian ini bertujuan untuk menguji mediasi pengungkapan manajemen risiko dalam hubungan konsentrasi kepemilikan terhadap nilai perusahaan. Jenis penelitian ini adalah penelitian kuantitatif yang menggunakan pendekatan explanatory. Sampel dalam penelitian ini adalah 121 perusahaan di bidang perbankan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa konsentrasi kepemilikan dan pengungkapan manajemen risiko berpengaruh positif terhadap nilai perusahaan, konsentrasi kepemilikan berpengaruh positif terhadap pengungkapan manajemen risiko dan pengungkapan manajemen risiko memediasi pengaruh konsentrasi kepemilikan terhadap nilai perusahaan.
Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) pada Penyusunan Laporan Keuangan Satuan Kerja Pemerintah Gultom, Corry Margaretha Jayanti; Harahap, Siti Nurwahyuningsih
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.v8i1.1846

Abstract

Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) is set to be fully utilized by all ministries or agencies in 2022. A study has been conducted to evaluate the first year of SAKTI's implementation in completing agency-level financial reports. The research focused on a work unit within the Ministry of Education, Culture, Research and Technology. Qualitative research methods, including interviews, observations, and document reviews, were used to collect data. The study found that SAKTI has been effective in supporting government accounting and streamlining the process of preparing financial statements. This effectiveness was evaluated using the Human-Organization-Technology Fit (HOT-Fit Model), which assesses the human, organizational, and technological aspects of information system implementation. The study highlights the contribution of human and organizational factors in enhancing the effectiveness of SAKTI in preparing agency-level financial reports. To further improve SAKTI's effectiveness, the study suggests increasing hosting bandwidth, providing intensive training and education, and granting access to raw data.
Determinan Penyalahgunaan Aset dalam Perspektif Fraud Hexagon di RSUD Jawa Barat Ruri Octari Dinata; Yasinta, Yasinta Rizki Amalia
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.v8i1.1847

Abstract

The aim of this study is to gather empirical data regarding asset misappropriation motivated by fraud hexagons (pressure, opportunity, rationalization, capability, arrogance, and collusion) in West Java Hospital. Purposive sampling was utilized as the sampling technique for this quantitative investigation, while primary data were collected by distributing questionnaires. 61 personnel of West Java Hospital has became the study's sample. The sampling design used is non-probability sampling from purposive sampling. Multiple regression analysis is the technique for data analysis, and IBM SPSS Statistic 26 is used to handle it. Based on the study's results, asset misappropriation is influenced positively by factors such as pressure, opportunity, and capability. However, arrogance and variable rationalization do not have any effect on asset misappropriation.. Contrarily, collusion has a negative impact on asset theft. This research possesses various constraints that should be acknowledged. Firstly, due to time constraints during the study, the researchers were unable to include a diverse and extensive population sample. Secondly, the distribution of questionnaires was done directly, resulting in a considerable amount of time consumption. Lastly, as the hexagon theory is a recent development, there is a scarcity of comparative references available, further limiting the scope of the study. For future research, it is recommended to distribute questionnaires online to expand the range of population areas and research samples to obtain more information and data.
Manajemen Laba: Strategi Bisnis, Investment Opportunity Set, Managerial Entrenchment dan Ukuran Perusahaan Masri, Suci Indiarti; 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.v8i1.1848

Abstract

One of the most important information is profit information that investors can consider when making investment decisions. Company managers use this information to commit financial statement fraud at profit levels to increase company profits, one of which is earnings management practices. The purpose of this research is to examine and determine the effect of business strategy, investment opportunity set, managerial entrenchment and firm size on earnings management. The population used in this study are transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2021 period. Sampling by method purpose sampling and according to the criteria obtained 70 sample units from 14 companies within 5 years. Data analysis using panel data regression. The results of the study show that business strategy, investment opportunity set, managerial entrenchment and firm size simultan eously influence earnings management. Partially, business strategy, managerial entrenchment and the size of the company has no effect on Earnings Management. Whereas, investment opportunity set has a positive influence on Earnings Management.
Analisis Capital Asset Pricing Model (CAPM): Dasar Pengambilan Keputusan Investasi Saham pada Perusahaan Sektor Perbankan Urwah, Khaerun Nisa; Farida, Ida; Faozi, Arief Zul
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.v8i1.1850

Abstract

Investing is one way to increase income. However, the reality is that not all investors can generate additional income and not all investors can manage their investments optimally. This problem arises because investors make several mistakes when investing. The purpose of this study is to classifiy between efficient stocks and inefficient stocks using the CAPM method, so that it can help investors in considering the right stock investment. The data collection techniques used are documentation and literature study. The data analysis technique used is descriptive quantitative. The results of this study indicate that PT. Allo Bank Indonesia Tbk (BBHI) shares have the highest average individual rate of return (stock return) of 0.2523 or 25.23%. PT. Allo Bank Indonesia Tbk (BBHI) has the highest beta index of 6.6166 and is an aggressive stock because beta is more than one (?>1). PT. Allo Bank Indonesia Tbk (BBHI) has the highest expected return of 0.0824 or 8.24%. The conclusion of this study states that there are 18 efficient stock issuers, namely stocks that have individual stock returns higher than the expected rate of return [Ri>E(Ri)] and 16 inefficient stocks, namely stocks that have individual returns lower than the expected rate of return [Ri<E(Ri)]
Pengaruh Kesadaran Etis, Locus Of Control, Pengalaman Kerja Dan Komitmen Profesi Terhadap Perilaku Akuntan Sebagai Variabel Moderasi: (Studi Empiris Pada Kantor Akuntan Publik di Kota Semarang dan Solo) Bagiartini, M Chindy Selvirawati; Nugroho, Arief Himmawan Dwi
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.v8i1.1852

Abstract

This exploration was led planning to decide the impact of moral mindfulness, locus of control, work insight and expert obligation to bookkeeper conduct as a directing variable. The populace in this study is a public bookkeeping firm in Semarang and Solo. The testing method utilized by the analysts was to utilize comfort inspecting. This study included 121 respondents from public accounting firms in Semarang and Solo who were external auditors and included junior accountants, senior accountants, managers, and partners. The information examination method utilized in this study utilized various straight relapse investigation with the SPSS program apparatus. Accountant behavior is unaffected by ethical awareness, locus of control, or work experience, according to the findings of this study. Nevertheless, accountant behavior is influenced by professional commitment. Proficient Responsibility doesn't direct Moral Attention to bookkeeper conduct. Professional Commitment is not a moderation factor Locus of Control on accountant behavior. Work Experience does not moderate Ethical Awareness of accountant behavior.
Sustainability Reporting in Indonesian Oil and Gas Companies: Formalities or Awareness? Rahmah, Amelia; Wardani, Devy Ayu Kusuma; Tyas, Putri Salindri Ayuning; Wijayani, Dahyang Ika Leni
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.v8i1.1857

Abstract

The implementation of the Sustainable Development Goals (SDGs) which was inisiated at the meeting in New York, September 2015 has become the focus of the Indonesian to achieve global development targets. There are 17 goals in the SDGs and are presented through a sustainability report, especially for oil and gas sector companies in Indonesia. The purpose of this study was to analyze all oil and gas sector companies listed on the Indonesia Stock Exchange and to find out the role of vocational college students in preparing SDGs. The research used qualitative methods in the form of a literature review by reading sources related to research and studying texts by analyzing sustainability reports from oil and gas sector. From this research, it is known that not all companies comply with the making of sustainability reports and it is still felt to be less than just a formality. Companies are expected to continue to review the sustainability report thoroughly and continuously so that it can be used as a force in determining the direction of the company's strategy towards goals related to the SDGs. The role of vocational college students is very important in making sustainability reports to support the SDGs, in which students are responsible for the tridharma of higher education and agents of change.
Analisis Self Assessment System, Jumlah PKP, dan Penagihan Pajak Terhadap Penerimaan PPN Kurnia, Kurnia; Azzahra, Nabila
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.v8i1.1864

Abstract

Valuel 1Addedl 1Taxl (VAT) is one of the sources of state 1revenue derived from taxes imposed on consumption1 of goods and1 services in1 the customs area which can be taxed gradually in each production line. The non-achievement of the VAT revenue target is |influenced 1by several| factors such as the self-assessment system, the 1number of taxable entrepreneurs (PKP), and tax collection. In addition, the realization of VAT receipts was also not achieved due to the lack of optimal VAT in several KPPs, one of which occurred at KPP Pratama Cibeunying. The purpose of this study is to determine the impact of the Self-Assessment System, the number of taxable entrepreneurs (PKP), Tax Collection and Value Added Tax (VAT) Revenue both at KPP Pratama Cibeunying Bandung in 2018-2021.The sample were assessed byl descriptivel statisticall analysis,l classical assumption testing, 1multiplel  llinearl  regressionl analysis,l and 1lhypothesisl testing1 using the help of lIBM SPSSl 1 1Statisticsl 26l Software.l l Thel resultsl showed1l thatl thel self-assessmentl systeml (X1), the number of Taxable Entrepreneurs (PKP) (X2), and tax collection (X3) simultaneously had a significantl effectl onl Valuel Addedl Taxl (VAT) revenue. Meanwhile, partially, only the self-assessmentl systeml  has a significant influence with a positive direction on VAT receipts  and other variables such as the number of Taxable Entrepreneurs and tax collection1 does not have an impact on VAT  receipts.
Analisis Determinan Kinerja Keuangan Pada Lima Asset Perbankan Syariah Periode Tahun 2019-2022: Islamic Banking Financial Performance, ROA, CAR, EATAR, LDR, and NIM Sarmadi, Ahmad; Widana, IGN Oka
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.v8i1.1865

Abstract

This research aims to analyze the determinants of financial performance in the five largest assets of Islamic banks during the period of 2019-2022. The research method used is quantitative research with a secondary data approach. The data used is obtained from the financial reports of the top five Islamic banks in Indonesia. The analysis technique employed in this study is panel regression analysis using SPSS 27 for multivariate analysis. The findings of the research indicate that the Earning Asset to Asset Ratio (EATAR) has a significant and very weak impact on Return On Asset (ROA), with an impact of 0.0196%. This suggests that the management of EATAR needs to be considered, even though its impact on ROA is relatively low. Similarly, the Loan to Deposit Ratio (LDR) and Net Interest Margin (NIM) also have a significant and weak influence on ROA, with impacts of 4.12% and 1.18% respectively. Furthermore, EATAR, LDR, and NIM have a significant and very weak effect on the Capital Adequacy Ratio (CAR), with impacts of 0.17%, 0.38%, and 0.47% respectively. However, when considered simultaneously, these three variables do not have a negative and significant influence on both ROA and CAR in the five Islamic banks in Indonesia. The combined effect of the three variables on ROA and CAR is relatively low, at 6.50% and 10% respectively. The predominant result of this research indicates that the Capital Adequacy Ratio (CAR) has a significant and sufficiently strong impact on Return On Asset (ROA), with an impact of 4.36%. This suggests that an adequate level of capital adequacy can contribute positively to the bank's profitability.

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