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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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Pengungkapan Perubahan Iklim Industri Pertambangan: Adakah Peran Struktur Kepemilikan? Ariani, Kurnia Rina; Sulistyawati, Ardiani Ika; Wijayanti, Rita
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.v8i1.1931

Abstract

This study intends to examine how ownership structure affects the amount of disclosure on climate change in the mining sector listed on the Indonesia Stock Exchange from 2018 to 2022. Purposive sampling was used to select a sample of 44 businesses, yielding 216 imbalanced observation data in all. The websites of each company's annual reports are used to gather secondary data. Items for disclosing climate change were taken from Darus, Mohd Zuki, and Yusoff's (2020) declaration of carbon emissions. To find out how much information corporations were disclosing about climate change, content analysis techniques were used. According to the study's findings, just 16.33% of climate change information is now disclosed. To test the theory, panel data regression using a random effect model technique was used. The results highlight the important part that institutional investors have played in pressuring businesses to disclose climate change. Foreign ownership, meanwhile, was determined to have no effect. The findings of this study have indirect repercussions for managers who must consider the low level of investor-required disclosure of climate change as a substantial factor in investment choices. Additionally, legislative rules might be included recognising the crucial contribution that institutional investors contribute to promoting corporate disclosure performance. Keywords: Carbon Emission; Climate Change Disclosure; Content Analysis; Mining Industry; Ownership Structure
Akuntabilitas Auditor dalam Perspektif Ajaran Karmaphala Purnamasari, Dian; Kurniawati, Selly
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.v8i1.1933

Abstract

The significance of an auditor's accountability is widely recognized in the execution of their professional duties. Numerous auditors encounter significant challenges stemming from the disregard of ethical principles, instances of error, and breaches of professional norms and codes of ethics. The concept of karmaphala, or cause and effect, is recognized in the Hindu religion. This study investigates the concept of auditor accountability via the lens of karmaphala teachings, building upon the aforementioned context. This study employs a qualitative methodology, specifically utilizing a library research strategy. The findings of the study indicate that auditors exhibit heightened diligence in their evaluation of facts, assumptions, and ethical boundaries while applying the karmaphala philosophy. This approach aims to prevent unethical conduct that may have adverse consequences for several stakeholders.
Pengaruh Struktur Modal Terhadap Profitabilitas Perusahaan Manufaktur Tahun 2019-2022 Sabakodi, Marijka Yuliantini; Andreas, Hans Hananto
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.v8i1.1934

Abstract

Capital structure and profitability are essential factors in business, where profitability serves as the primary indicator of a company's success. This research aims to examine the impact of capital structure on profitability in manufacturing companies before and after the COVID-19 pandemic, focusing on companies listed on the Indonesia Stock Exchange (IDX). The research methodology employed multiple linear regression analysis. The F-test results indicate an F-value of 53.817 with a significance level (P-value) of 0.000, which is smaller than ? = 0.05, indicating the suitability of the model used in this study. The adjusted R-squared (adjusted coefficient of determination) is 0.571. The t-test calculations show that the regression coefficient (X1) for Debt to Equity Ratio (DER) is 0.248, which is positively valued, with a significance level of 0.008, less than 0.050. The two-tailed P-value for the difference between ROA (Return on Assets) Before Pandemic and ROA After Pandemic is 0.110, which is greater than 0.05. Similarly, the two-tailed P-value for the difference between DER Before Pandemic and DER After Pandemic is 0.929, also greater than 0.05. In conclusion, Debt to Equity Ratio (DER) has a significantly positive impact on Profitability. Based on the ROA ratio, there is no significant difference in profitability (ROA) among Manufacturing Companies on the Indonesia Stock Exchange before and after the COVID-19 pandemic. Additionally, based on the DER ratio, there is no significant difference in the Debt to Equity Ratio (DER) among Manufacturing Companies on the Indonesia Stock Exchange before and after the COVID-19 pandemic.
Strategi Pencegahan Fraud di Lingkungan Pelabuhan Indonesia Safuan, Safuan
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.v8i1.1940

Abstract

The port is the gateway to a country's economy, so the port must be clean from fraud. The purpose of this study is to determine the strategy developed by Pelabuhan Indonesia to prevent fraud. The method used in this research is qualitative method with a case study approach. The results and conclusions of this study are many studies on fraud prevention in the Indonesian port environment, even though Indonesian ports are one of the entry points for global trade. Therefore, Indonesian ports need an efficient fraud prevention system. The study findings show that Indonesian ports have implemented two fraud prevention strategies. The first strategy is strengthening governance within Pelindo, which includes: a) ratifying GCG guidelines; b) carrying out the signing of an integrity pact; c) gratuity control; d) a violation reporting system called "Pelindo Bersih"; e) socializing the implementation of corporate governance; and f) strengtheningPelindo'ss SMAP. The second strategy involves digitizing services such as Vessel Management System (VMS) and Vessel Traffic Service (VTS), as well as land ones such as Terminal Operating System (TOS), Multipurpose Terminal Operating System (MP-TOS), Car Terminal Operating System (CTOS), Autogate System, Single Truck Identification Data System (STID), Behandle Management System (BMS), and from the customer side such as e-Service developed into i-Hub to minimize national logistics costs, Lower the risk of fraud, and compete on a global scale.
Pengaruh Kinerja Keuangan Terhadap Kebijakan Dividen Pada Perusahaan Telekomunikasi Saat Pandemi Covid-19 Shalini, Witya; Hermiyetti; Tri Hartati Sukartini Hulu; Edison Sagala; Ratnawita
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.v8i1.1954

Abstract

This study uses telecommunication companies as a research object because the pandemic does not affect this industry. Therefore, researchers want to see whether telecommunication companies can continue growing and surviving the COVID-19 pandemic. The method used in this study is a quantitative approach; the nature of the research is deductive, and samples selected with purposive sampling techniques. The population of this study was telecommunication companies listed on the Indonesia Stock Exchange 2020-2022 period. The research sample was 27 companies for 3 years, which was analyzed by a multiple linear regression analysis model. The study's results simultaneously showed that liquidity, leverage, and profitability affected the telecommunication companies' dividend policy on the Indonesia Stock Exchange in the 2020-2022 period by 52,2 %, the remaining influenced by other variables. Partially, the profitability affected the telecommunication companies' dividend policy on the Indonesia Stock Exchange in the period 2020-2022. Partially, liquidity and leverage do not affect profitability in the telecommunication companies' dividend policy on the Indonesia Stock Exchange in the 2020-2022 period.
Bagaimanakah kepercayaan konsumen, kepercayaan bisnis dan konsumsi rumah tangga mempengaruhi kestabilan perekonomian Indonesia? Nursari, Ayu; Pratama, Ahmad Dhea
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.v8i1.1973

Abstract

Kepercayaan konsumen menunjukkan konsumsi rumah tangga di masa depan, kepercayaan bisnis memberikan informasi mengenai perkembangan bisnis masa depan sehingga merupakan bagian instrument penting dalam memacu pergerakan aktivitas perekonomian Indonesia. Kestabilan perkembangan kepercayaan konsumen, bisnis dan konsumsi pengaruhnya diharapkan menjaga konsistensi perekonomian kepada trend positif. Penelitian ini bersifat deskriftif kuantitatif menggunakan data skunder, Indonesia sebagai observasi penelitian, rentan waktu yang digunakan tahun 2011 kuartal 1 sampai 2022 kuartal 4. Data berbentuk timeseries sehingga metodelogi yang digunakan adalah Ordinary Least Square (OLS) dan Error Correction Model (ECM). Hasil penelitian menemukan sepanjang tahun 2011 Kuartal 1 dan 2022 kuartal 4 di Indonesia, Keyakinan Konsumen (CCI) memiliki pengaruh positif dan signifikan pada jangka panjang, sedangkan tidak memiliki pengaruh dalam jangka pendek terhadap perekonomian, Kepercayaan bisnis (BCI) tidak memiliki pengaruh dalam jangka panjang terhadap perekonomian, dalam jangka pendek Kepercayaan bisnis (BCI) memiliki pengaruh yang positif dan signifikan terhadap perekonomian. Konsumsi final rumah tangga (RTP) dalam jangka panjang memiliki pengaruh yang positif dan signifikan terhadap perekonomian, tidak memiliki pengaruh jangka pendek terhadap perekonomian.
Analisis Kebijakan Dana Desa Dalam Konsep Blue Economy Untuk Peningkatan Kesejahteraan Masyarakat Desa Di Sumatera Utara Rangkuti, Shihabuddin Fuady; Sukardi, Sukardi; Syafii, M.
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.v8i1.1980

Abstract

The Indonesia Sustainable Oceans program is to support Indonesia's change to a blue economy by advancing the financial, social and natural advantages got from sound beach front and sea biological systems. This study expects to complete an enlightening monetary examination of the improvement of the Town Cash strategy connected with the issue of executing the Blue Economy idea in North Sumatra Territory, Doing recognizable proof and assessment of the utilization of the Blue Economy idea in Langkat Rule and Focal Tapanuli Regime, North Sumatra Territory, Assessing the impact of the Social Strength Record, Financial Versatility File and Ecological Flexibility List fair and square of government assistance of town networks in the waterfront areas of Langkat Rule and Focal Tapanuli Rule, North Sumatra Territory. This study utilizes quantitative and subjective strategies to answer the current issue detailing. The consequences of this study are that the Coronavirus pandemic an affects steering approaches for utilizing Town Cash. Where, in 2023, the need utilization of Town Cash is focused on public monetary recuperation, public need projects, and alleviation for dealing with regular and non-cataclysmic events in supporting the accomplishment of the Town SDGs. At present there is no exceptional program that utilizes town cash to foster beach front regions or an extraordinary Blue Economy program in Focal Tapanuli locale and Langkat region. To some degree, the Social Flexibility File (IKS) variable impacts the Local area Government assistance variable, the Financial Versatility Record (IKE) variable affects the Local area Government assistance variable, the Natural Strength File (IKL) variable affects the variable Public government assistance. And that truly intends that in the event that the IKS, IKE, IKL factors progress, the degree of government assistance of the town local area additionally propels.
Validasi Kuesioner Accountant Career Adaptability Skills Pada Mahasiswa Politeknik Wijayani, Dahyang Ika Leni; Nur Vita Opu; Hendra Sanjaya Kusno
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.v8i1.2046

Abstract

According to students enrolled in accounting study programs, the purpose of this study is to map the skills of an accounting graduate, particularly from vocational school. The purpose of this competence mapping is to help vocational education institutions (PTPV) determine which key competencies students need to possess to be prepared for a career in the workforce. Students in vocational colleges in East Kalimantan are the subjects of this study to gather their opinions on the essential skills of accountants. The core competencies are derived from the International Federation of Accountants (IFAC) lists five professional skills: intellectual, technical & functional, organizational & management, interpersonal & communication. Confirmatory Factor Analysis (CFA) is used in data analysis using SPSS AMOS 26 software. The five dimensions- that comprise 31 question items can be used to career adaptability skills for accountants. The findings of this study can be utilized to develop a career adaptability skills questionnaire for accountants that can be used by both the workplace and vocational education.
Pengaruh beban kerja perceived organizational support dan work life balance sebagai prediktor turnover intention di cv tirta fertindo pratama Wardono, Tino Indra; Supriyadi, Andhi; Nugraheni, Krisnawati Setyaningrum
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.v8i1.2053

Abstract

Examining the problems in CV Tirta Fertindo Pratama, which has a high employee turnover rate so this research was conducted. This study uses a quantitative approach with four variables: Workload, Perceived Organizational Support and Work Life Balance are independent variables, while Turnover intention is the dependent variable. All employees of CV Tirta Fertindo Pratama, a total of 119 people, were used as respondents in this study. This study shows that each independent variable affects its dependent variable. The decision was: (1) workload has an influence on turnover intention, meaning more workload can make turnover intention increase; (2) Perceived Organizational Support has an influence on turnover intention, meaning more organizational support will reduce turnover intention; and (3) Work-life balance has an effect on turnover intention, meaning that more life balance will reduce turnover intention. (4) Workload, Perceived Organizational Support and work life balance simultaneously have an influence on turnover intention
Perspektif Fraud Hexagon Theory dalam Perilaku Academic Fraud: Studi Explanatory pada Mahasiswa Akuntansi Moorcy, Putri Arini; Sarwani, Sarwani; Suhaili, Achmad; Rasidah, Rasidah
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.v8i1.2068

Abstract

Fraudulent behavior has become the center of attention recently. Fraud also occurs in the academic world, better known as academic fraud. The purpose of this research is to examine and analyze the influence of (1) pressure on academic fraud behavior of accounting students in Banjarmasin; (2) opportunity to  academic fraud behavior of accounting students in Banjarmasin; (3) rationalization to academic fraud behavior of accounting students in Banjarmasin; (4) capability to academic fraud behavior of accounting students in Banjarmasin; (5) ego to academic fraud behavior of accounting students in Banjarmasin; and (6) collusion to academic fraud behavior of accounting students in Banjarmasin. The population of this study is 2,404 accounting students in PTN or PTS in Banjarmasin. At the same time, the sample of this study was derived based on Yount’s sampling percentage table. There are 120 students determined as the sample. The data were collected by deploying a google form questionnaire to the respondents. The data was then analyzed using the multiple linear regression method. This study concludes that only rationalization and capability significantly influence the academic fraud behavior of accounting students in Banjarmasin. At the same time, the other elements of fraud hexagon, such as pressure, opportunity, ego, and collusion did not significantly influence the academic fraud behavior of accounting students in Banjarmasin. The results of the research serve as input for academics to improve the learning system and make efforts to minimize opportunities for academic fraud by students. These efforts can be made by improving the control system during exams and self-assessment assignments

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