Owner : Riset dan Jurnal Akuntansi
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.
Articles
1,502 Documents
<![CDATA[Studi Fenomenologi: Spirit Kearifan Lokal Luwu dalam Penetapan Harga Jual Durian ]]>
<![CDATA[Riyanti]]>;
<![CDATA[Rifqa Ayu Dasila]]>;
<![CDATA[Intan]]>;
<![CDATA[Shopiah]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v8i1.1913
<![CDATA[This research attempts to explore and uncover the meaning of pricing determination by durian sellers. This study employs a qualitative method with a phenomenological approach as the methodology, involving data collection through in-depth interviews, passive participation, and documentation. The research indicates that durian sellers in the Latuppa Village tend to disregard the Cost of Goods Sold (COGS) calculation. The local wisdom of Sipakatuo and the values of kinship embedded in COGS serve as the basis for determining the selling price of durian. The affordable selling price of durian for the informants is conceptualized as a "sense" of mutual support and love for one another.]]>
<![CDATA[Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan Dan Struktur Modal Terhadap Nilai Perusahaan ]]>
<![CDATA[Alifian, Daud]]>;
<![CDATA[Susilo, Dwi Ermayanti]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v8i1.1914
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh Profitabilitas (Return on Assets), Likuiditas (Current Ratio) Ukuran Perusahaan (Size) dan Struktur Modal (Debt to Equity Ratio) terhadap nilai perusahaan (Price to Value Book) dalam perusahaan sektor Energi yang terdaftar di Bursa Efek Indonesia. Metode penelitian yang digunakan adalah metode asosiatif. Sampel penelitian terdiri dari 71 perusahaan sektor Energi yang terdaftar di Bursa Efek Indonesia selama periode 2020-2022, dengan jumlah perusahaan sebanyak 21 yang dipilih menggunakan teknik purposive sampling dan sebanyak 63 laporan perusahaan yang digunakan. Analisis data dilakukan dengan menggunakan regresi linier berganda melalui perangkat lunak SPSS. Hasil analisis uji statistik menunjukkan bahwa faktor profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan sektor Energi, ini berarti bahwa perusahaan mampu menghasilkan laba yang lebih besar cenderung memiliki ilai yang tiggi. Selanjutnya faktor likuiditas memiliki pengaruh positif signifikan terhadap nilai perusahaan sektor Energi, ini menunjukkan kemampuan perusahaan untuk mengelola kewajiban jangka pendek yang baik sehingga hal ini dapat meningkatkan kepercayaan investor. Kemudian ukuran perusahaan tidak memiliki pengaruh terhadap nilai perusahaan sektor Energi, yang artinya perusahaan besar atau kecil tidak secara signifikan memengaruhi nilai perusahaan maka ada faktor-faktor lain yang lebih penting dalam menentukan nilai perusahaan. Yang terakhir struktur modal memiliki pengaruh positif signifikan terhadap nilai perusahaan sektor Energi, yang artinya penggunaan modal yang optimal dapat meningkatkan nilai perusahaan dan ini dapat mencerminkan kebijakan keuangan yang baik.]]>
<![CDATA[Model Praktik Perilaku Pengelolaan Keuangan Pranikah Pada Pasangan Siap Menikah Di Kota Medan ]]>
<![CDATA[Wahyuni, Sri Fitri]]>;
<![CDATA[Hafiz, Muhammad Shareza]]>;
<![CDATA[Lestari, Sri Puji]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v8i1.1915
<![CDATA[This study aims to examine the influence of financial literacy, income and lifestyle on financial management behavior among couples ready to get married in the city of Medan. The population in this study is all couples who are ready to marry in several districts in the city of Medan. To determine the sample using the Lemeshow formula because the population size is unknown, the researcher took the sample using the accidental sampling method, namely the sample was carried out by chance with 280 premarital couple respondents as the research sample. The data analysis techniques used in this research are measurement model analysis (outer model) and variance-based structural equation testing or better known as Partial Least Square (PLS) using Smart PLS 3.0 software. The results of this study indicate that financial literacy has a significant effect on financial management behavior. Income has no significant effect on Financial Management Behavior. Lifestyle has a significant influence on Financial Management Behavior]]>
<![CDATA[Pengaruh Struktur Kepemilikan dan Ukuran Perusahaan terhadap Nilai Perusahaan ]]>
<![CDATA[Rachmawati, Restika Okta]]>;
<![CDATA[Suzan, Leny]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i4.1916
<![CDATA[For investors, company value is very significant cause it shows the value of investment in the business. For investors, enterprise value identifies the potential for profit and adequate returns on their investment. In this investigation, we'll find out the simultaneous also partial impact of ownership structure also company size on firm value. The survei population also sample consisted of energy sector businesses that were written on the IDX among 2018-2021. A sample of 44 was collected for this research using purposive sampling, it served to gather data on 11 organizations over a 4 year observation period. The E-Views 12 programme is used in this study's quantitative research approach to conduct simultaneous and partial testing on descriptive analysis and panel data regression. Ownership structure and business size are examples of independent factors that have an influence on firm value which are the dependent variables. The survei results show that managerial, institutional ownership also company size simultaneously effect the company value of energy companies written on the IDX in 2018-2021. In energy businesses written on the IDX among 2018–2021, management ownership has a somewhat favourable impact on company valuation, whilst institutional ownership and company size have no bearing. The Adjusted R-Square score of 49.31% demonstrates the limits of this study. The suggestion for companies is to continue to increase company value by displaying the size of share ownership which can influence company value, especially institutional ownership and company size.]]>
<![CDATA[Literasi Keuangan Perempuan Pra-Sejahtera ]]>
<![CDATA[Sultan, Sultan]]>;
<![CDATA[Syamsyddin, Sofyan]]>;
<![CDATA[Ridwan, Ridwan]]>;
<![CDATA[Junior, M. Fadil]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v8i1.1917
<![CDATA[This research aims to determine the level of women's financial literacy and determine whether there are differences in financial literacy levels based on socio-demographics such as age, education, occupation and income. The method used in this research is descriptive with a quantitative approach with a sample of 100 people. Data collection methods through observation, questionnaires and literature study. The research results show that: 1) the financial literacy level of underprivileged women is at the Sufficient literate level and 2) there are differences in financial literacy levels based on socio-demographics such as age, education, employment and income.]]>
<![CDATA[ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA DINAS KEBUDAYAAN DAN PARIWISATA KABUPATEN MUSI RAWAS ]]>
<![CDATA[Fitri, Annisa]]>;
<![CDATA[Triharyati, Eri]]>;
<![CDATA[Mulyono, Hardi]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v8i1.1921
<![CDATA[The problem examined in this study is about the Financial Performance of the Culture and Tourism Office of Musi Rawas Regency in terms of Eifficiency, Eiffectiveness and Harmony Ratios. This study uses a qualitative method. Data collection techniques used are observation, interviews and documentation. The results showed that the Financial Performance of the Culture and Tourism Office of Musi Rawas Regency in terms of Efficiency Ratio, from 2017 to 2022 can be categorized as inefficient with an aveirange efficiency ratio valuei of 93,6%. The Financial Performance of the Musi Rawas Regency Culture and Tourism Office in terms of the Effectiveness Ratio, from 2017 – 2022 as a whole is in the effective criteria with an average effectiveness ratio valuei of 94%. Thei Financial Performance of the Office of Culture and Tourism of Musi Rawas Regency in terms of the Conformity Ratio, from 2017 – 2022 can be said to be compatible, with an average compatibility ratio value of 77,3%. The results of this research are expected to be useful for the Culture and Tourism Office of Musi Rawas Regency. They need to pay more attention to things that can be a potential source of income, such as paying special attention to tourist objects.]]>
<![CDATA[Unveiling the Motivation of Fraudulent Financial Statement in ENVY: Fraud Triangle Theory ]]>
<![CDATA[Felicia Nathania]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v8i1.1923
<![CDATA[This study aims to unravel the motivations behind the production of fraudulent financial statements by PT. Envy Technologies Indonesia Tbk. It employs a case study approach and the fraud triangle theory to shed light on this critical issue. This research is of paramount importance because fraudulent financial statements can have severe repercussions, adversely affecting shareholders and the broader capital markets. The primary findings of this investigation indicate that three key factors played a significant role in encouraging fraud within PT. Envy Technologies Indonesia Tbk. These factors are pressure, opportunity, and rationalization. The impetus for such fraudulent actions is traced back to the pressure exerted on maintaining high stock prices. The opportunities for manipulation arise from a deficiency in internal oversight mechanisms, enabling misconduct. Furthermore, rationalizations are formulated to justify the diversion of IPO funds in a manner that aligns with the information disclosed in the prospectus. This research offers a nuanced understanding of the factors that drive financial statement fraud in Indonesian public companies. It highlights that fraudulent activities are often the result of a combination of pressures, opportunities, and rationalizations. Recognizing these factors can be instrumental in implementing preventive measures to mitigate the occurrence of such fraud in the future.]]>
<![CDATA[Dampak Tanggungjawab dan Pelatihan Auditor Internal terhadap Pendeteksian Kecurangan yang Dimoderasi Audit Jarak Jauh ]]>
<![CDATA[Prameswari, Sielly Budi]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v8i1.1924
<![CDATA[The entities suffer material and non-material losses from fraudulent acts by employees. Indonesia is one of the countries with the highest corporate fraud rates in Asia Pacific. To minimize the occurrence of fraud, the role of internal auditors is needed. To detect fraud, internal auditors shall receive continual training. As is known, since the pandemic broke out, internal auditors have also conducted audits remotely. This study aims to examine the effect of internal auditors’ responsibility and training on fraud detection moderated by remote auditing in Indonesia. This study uses primary data. The population of this research is internal auditors from various types of institutions in Indonesia. Judgment sampling method is used. The sample consisted of 43 respondents. The research hypotheses were tested using multiple regression analysis. The results of the study prove that the responsibility and training of internal auditors have positive and significant effects on fraud detection. However, remote auditing is not proven to moderate the effects of internal auditors' responsibility and training on fraud detection. This study enriching the literature regarding the determination factors of responsibility and training of internal auditors on fraud detection. In addition, this research also proves that remote auditing in Indonesia is still relatively difficult to do, so that it can be used as an evaluation material for various entities to improve in the near future]]>
<![CDATA[Pengaruh Pengetahuan, Sanksi, dan Tarif Terhadap Kepatuhan Wajib Pajak PBB-P2 ]]>
<![CDATA[Virginia, Winda Ayu]]>;
<![CDATA[Alimuddin, Irmawati]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v8i1.1925
<![CDATA[The research was conducted to determine the influence of knowledge, sanctions and tariffs on compliance with rural and urban land and building tax payers. This research was carried out at the Baubau City Dispenda because it has a strategic location and is one of the cities with quite high economic activity. The population in the study were all urban/rural land and building taxpayers. The sample used is the 2022 Baubau City Urban/Rural Land and Building Tax taxpayers. The sampling technique used is purposive sampling, that is, taxpayers are selected who come to pay the Urban/Rural Land and Building Tax at the Baubau City Bapenda office. Determination Withdrawal of samples using the slovin formula with a total of 90 respondents. The data analysis technique in this study is variant-based with the Partial Least Square (PLS) alternative using SmartPLS software. This research provides empirical evidence regarding taxpayer compliance in paying PBB-P2 in Baubau City and the following conclusions can be expressed: 1) Taxpayer knowledge has a significant effect on taxpayer compliance in paying PBB-P2; 2) Tax sanctions have a significant effect on taxpayer compliance in paying PBB-P2; 3) Tax rates have no significant effect on taxpayer compliance in paying PBB-P2. The Baubau City Government can continue to maintain existing policies such as the socialization of PBB-P2 and can also design policies so that paying off PBB-P2 becomes a condition for managing several licensing administrations which are the authority of the Baubau City Government.]]>
<![CDATA[Pencegahan Penggelapan Pajak Melalui Peningkatan Religiusitas, Penanggulangan Machiavellianism Dan Transformasi Digital : Studi Berdasarkan Perspektif Gender ]]>
<![CDATA[Nataliawati, Rita]]>;
<![CDATA[Sulistyowati, Rina]]>;
<![CDATA[Prananda , Azhira]]>;
<![CDATA[Afifah, Ulul]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v8i1.1930
<![CDATA[Lack of awareness of taxpayers and an attitude that does not care about the importance of the role of taxes can give rise to attitudes of tax avoidance which can enable fraudulent practices to occur in the tax system. In practice, the revenue obtained by the state from taxes is often irregular or diverted by irresponsible individuals, one of which is tax evasion. This research tests whether Religiosity, Overcoming Machiavellianism and Digital Transformation have an effect on tax evasion which is moderated by gender. The author uses a positive accounting approach which is built on assumptions and social reality including human behavior. This research is a quantitative research that uses primary data obtained through distributing questionnaires in the form of questions for the variables religiosity, digital transformation Machiavellianism using a Likert scale and tax evasion. Gender variable uses a dummy. The population of this study was 80 employees of KPP Pratama Lamongan. Sample selection was carried out using a purposive sampling technique, namely selecting samples based on criteria. Data analysis in this study used the structural equation modeling partial least squares (SEM-PLS) technique as an alternative method for the covariance based structural equation model (CB-SEM), with the help of the WarpPLS version 3.0 application. The research results obtained are that religiosity and digital transformation have an effect, Machiavellianism has no effect on tax evasion, Gender moderates the effect of increasing Religiosity and Overcoming Machiavellianism and Gender does not moderate Digital Transformation on preventing tax evasion]]>
