Owner : Riset dan Jurnal Akuntansi http://owner.polgan.ac.id/index.php/owner <h1><strong>OWNER: RISET DAN JURNAL AKUNTANSI</strong></h1> <table class="table table-striped"> <thead> <tr> <td>Nama Jurnal</td> <td><strong>Owner : Riset dan Jurnal Akuntansi</strong></td> </tr> </thead> <tbody> <tr> <td>Frekwensi</td> <td><strong>4 Issue / Tahun (Januari, April, Juli, &amp; Oktober)</strong></td> </tr> <tr> <td>DOI Prefix</td> <td><strong><a href="http://sci-hub.tw/10.33395/owner" target="_blank" rel="noopener">10.33395/owner</a></strong></td> </tr> <tr> <td>P-ISSN</td> <td><strong><a href="https://issn.lipi.go.id/terbit/detail/1481171468">2548-7507</a></strong></td> </tr> <tr> <td>E-ISSN</td> <td><strong><a href="https://issn.lipi.go.id/terbit/detail/1481174397">2548-9224</a></strong></td> </tr> <tr> <td>Penerbit</td> <td><strong><a href="https://www.polgan.ac.id">Politeknik Ganesha Medan</a></strong></td> </tr> <tr> <td>Analisis Citasi</td> <td><strong><a href="https://scholar.google.co.id/scholar?hl=en&amp;as_sdt=0%2C5&amp;q=Owner+%3A+Riset+dan+Jurnal+Akuntansi&amp;btnG=">Google Scholar</a>, <a href="https://app.dimensions.ai/discover/publication?search_mode=content&amp;order=times_cited&amp;and_facet_source_title=jour.1365298">Dimensions</a></strong></td> </tr> <tr> <td>Bahasa</td> <td><strong>Indonesia</strong></td> </tr> <tr> <td>Sinta Akreditasi</td> <td><strong><a href="https://sinta.kemdikbud.go.id/journals/detail?id=4115">Sinta 3</a> | <a href="https://polgan.ac.id/owner/ownersinta3.pdf">Sertifikat Akreditasi</a></strong></td> </tr> </tbody> </table> <div class="img"> </div> <div class="img"><strong>Ruang Lingkup</strong> : Akuntansi; Kredit; Analisis Keuangan; Manajemen Pelaporan; Statistik; Sistem Informasi Strategis; Audit; Perpajakan; Penganggaran; Perbankan; Keuangan Internasional; Etika Akuntansi; Sistem Informasi Akuntansi</div> <div class="img"> </div> <div class="img"><strong>Kebijakan Tinjauan Sejawat:</strong> Semua naskah yang dikirim secara daring melalui sistem OJS harus mengikuti <strong><a href="https://owner.polgan.ac.id/index.php/owner/scope">fokus dan ruang lingkup</a></strong>, dan <strong><a href="https://owner.polgan.ac.id/index.php/owner/petunjukmenulis">pedoman penulis jurnal </a> </strong>menggunakan <a href="https://docs.google.com/document/d/13XWiBCGEsA19tpR24jPs9gA6XDMcP-k8/view"><strong>template penulisan</strong></a> Owner : Riset dan Jurnal Akuntansi. Naskah yang dikirim harus membahas prestasi ilmiah atau kebaruan yang sesuai dengan fokus dan ruang lingkup, harus bebas dari konten plagiarisme dengan similarity maksimal 20%. Peer review menggunakan sistem <strong>Double Blind Peer Review</strong>. </div> <div class="img"> </div> <div class="img"><strong>Kebijakan Akses Terbuka: </strong>Owner : Riset dan Jurnal Akuntansi merupakan jurnal akses terbuka <em>(Open Access Journal)</em>, yang berarti bahwa semua artikel tersedia di internet diperuntukkan semua pengguna setelah dipublikasi. Penggunaan dan distribusi non-komersial dalam media apa pun diizinkan, asalkan penulis dan jurnal dikreditkan dengan benar.</div> <div class="img"> </div> en-US choir.harahap@yahoo.com (Muhammad Khoiruddin Harahap) owner@polgan.ac.id (Muhammad Khoiruddin Harahap) Wed, 19 Oct 2022 00:00:00 +0700 OJS 3.2.1.1 http://blogs.law.harvard.edu/tech/rss 60 Determinan Ukuran Entitas, Profitabilitas, Dan Solvabilitas Terhadap Audit Delay http://owner.polgan.ac.id/index.php/owner/article/view/1253 <p><em>This study aims to determine and analyze the effect of firm size, profitability, and solvency on audit delay. Audit delay is the time span between the closing date of the financial year, which is December 31, until the date the audit opinion is issued in the audit report. The research population is mining entities listed on the Indonesia Stock Exchange for the 2019-2021 period. The non-probability sampling technique used purposive sampling method with a total of 20 entities. The data analysis technique used is multiple regression analysis. The results show that the size of the company has a significant effect on audit delay, meaning that the larger the size of the company as measured by the total assets or wealth owned by an entity, the time for completing the audit report will be completed. Profitability and solvency have no effect on audit delay.</em></p> Moh. Abdulah Al Faris, Syaiful Bahri Copyright (c) 2022 Moh. Abdulah Al Faris, Syaiful Bahri https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1253 Fri, 18 Nov 2022 00:00:00 +0700 Pengaruh Kecerdasan Emosional Dan Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi Pada Mahasiswa Akuntansi FEB UMSU http://owner.polgan.ac.id/index.php/owner/article/view/1260 <p>Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh kecerdasan emosional terhadap Tingkat Pemahaman Akuntansi, untuk menguji dan menganalisis perilaku belajar mahasiswa terhadap Tingkat Pemahaman Akuntansi dan untuk menguji dan menganalisis pengaruh kecerdasan emosional dan&nbsp; perilaku belajar mahasiswa terhadap Tingkat Pemahaman Akuntansi. Teknik analisis yang digunakan dalam penelitian ini adalah analisis data kuantitatif, yakni menguji dan menganalisis data melalui penyebaran kuesioner secara online kepada responden, Adapun populasi penelitian berjumlah 371 mahasiswa dengan target sampel sebanyak 175 orang dan yang mengembalikan kuesioner sehingga menjadi responden tetap sebanyak 55 orang, Teknik analisis yang digunakan adalah regresi linier berganda. Hasil peneltian menunjukkan kecerdasan emosional tidak berpengaruh terhadap Tingkat Pemahaman Akuntansi, perilaku belajar mahasiswa berpengaruh terhadap Tingkat Pemahaman Akuntansi dan kecerdasan emosional dan&nbsp; perilaku belajar mahasiswa berpengaruh terhadap Tingkat Pemahaman Akuntansi. Hasil penelitian secara parsial membuktikan bahwa Kecerdasan Emosional tidak berpengaruh terhadap Tingkat Pemahaman Akuntansi pada Mahasiswa FEB UMSU, Hasil penelitian secara parsial membuktikan bahwa Perilaku Belajar Mahasiswa berpengaruh terhadap Tingkat Pemahaman Akuntansi pada Mahasiswa FEB UMSU, Hasil penelitian secara simultan membuktikan bahwa Kecerdasan Emosional dan Perilaku Belajar Mahasiswa berpengaruh terhadap Tingkat Pemahaman Akuntansi pada Mahasiswa FEB UMSU.</p> Hafsah, Zulia Hanum, Fitriani Saragih, Retno Widia Ningsih Copyright (c) 2022 Hafsah, Zulia Hanum, Fitriani Saragih, Retno Widia Ningsih https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1260 Tue, 08 Nov 2022 00:00:00 +0700 Analisis Best Practice Kebijakan Carbon Tax Dalam Mengatasi Eksternalitas Negatif Emisi Karbon Di Indonesia http://owner.polgan.ac.id/index.php/owner/article/view/1182 <p>Tujuan penelitian ini adalah untuk menganalisis rancangan kebijakan carbon tax yang akan diterapkan di Indonesia, selain itu juga untuk menganalisis serta memberikan gambaran best practice penerapan carbon tax di Indonesia. Analisis yang digunakan berdasarkan fakta lapangan yang ada serta dikonfirmasi dengan teori dan regulasi yang ada. Metode analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif atau komparatif dengan metodologi practical approach, yakni membandingkan kebijakan carbon tax di beberapa negara untuk digunakan sebagai referensi dalam pembuatan rumusan carbon tax yang ideal serta mekanisme dapat diterapkannya carbon tax di Indonesia. Hasil dari penelitian ini menunjukan bahwa Penerapan pajak CO2 pada dasarnya cocok diterapkan di Indonesia. Alasan yang pertama mengacu pada studi Dana Moneter Internasional (IMF) dan OECD, pajak karbon bisa menjadi salah satu opsi kebijakan yang tersedia sebagai aliran pendapatan karena pandemi memberikan tekanan pada pendapatan pajak. Kedua, pajak CO2 diarahkan untuk perlindungan iklim dan menjadi alat perlindungan lingkungan. Metodenya untuk mengurangi eksternalitas negatif sejalan dengan prinsip-prinsip pembangunan berkelanjutan. Ketiga, banyak negara telah memperkenalkan pajak karbon, termasuk negara dikawasan eropa dan lainnya. Namun penerapan pajak karbon belum bisa diterapkan di Indonesia, hal ini bisa dilihat dari bebrapa dampak negatif jika diterapkannya pajak karbon. Selain itu hasil analisis menunjukkan bahwa produk domestic bruto (PDB), konsumsi riil, dan tenaga kerja (<em>employment</em>) diprediksi akan lebih rendah, jika kebijakan tersebut dijalankan tanpa adanya tindakan tindak lanjut yang dilakukan, hal ini tentunya akan menimbulkan tekanan negatif terhadap semua variabel makro ekonomi.</p> Aranta Prista Dilasari Copyright (c) 2022 Aranta Prista Dilasari https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1182 Mon, 07 Nov 2022 00:00:00 +0700 Peran Effort Expectancy Facilitating Conditions Price Value dalam Menentukan Behavioural Intentions Pada Nasabah Pengguna Mobile Banking http://owner.polgan.ac.id/index.php/owner/article/view/1263 <p>The purpose of this study is to determine the effect of effort expectancy, facilitating conditions, price value on the behavioral intention of customers who use mobile banking. This study uses a quantitative approach by using online questionnaires distributed to respondents. The population used in this study is all banking customers who make online transactions on the mobile banking application. The minimum sample size was taken based on the calculation of 10 times the number of measurement items and obtained a total sample of 110 samples. The analytical method used in this study uses a multiple linear regression analysis approach. Before carrying out this analysis stage, the data quality test was first carried out, namely the validity test and reliability test. This study uses the Kaiser Meyer Olkin Measure of Samling (KMO) technique and the Barlett Test of Sphericity. The result of this research is that Effort Expectancy has a significant impact on Behavioral Intention. For Facilitating Conditions have a significant effect on Behavioral Intention. Furthermore, Price Value has a significant impact on Behavioral Intention.</p> Asmita, Rahmad Solling Hamid Copyright (c) 2022 Asmita, Rahmad Solling Hamid https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1263 Mon, 07 Nov 2022 00:00:00 +0700 Pengaruh Return On Equity (ROE), Earning Per Share (EPS) dan Debt To Equity Ratio (DER) Terhadap Harga Saham (Studi Empiris Pada Perusahaan Industri Makanan Olahan yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2020) http://owner.polgan.ac.id/index.php/owner/article/view/1268 <p><em>This study is a quantitative study that aims to determine the effect of return on equity (ROE), earning per share (EPS) and debt to equity ratio (DER) on stock prices. The stock price is measured using the natural logarithm of the closing price. The population in this study are procesed food industry companies listed on the Indonesia Stock Exchange in 2018 – 2020. The sampling technique used is purposive sampling. The sample in this study amounted to 51 samples of 17 companies multiplied by accessing the company’s financial statement through the website of the Indonesia Stock Exchange (IDX). The data analysis technique used in this study is multiple linear regression analysis with the help of SPSS version 25 program. The result of this study indicate that simultaneously return on equity, earning per share and debt to equity ratio have an effect on stock prices. Partially, the return on equity has an effect on stock price. Earning per share and debt to equity ratio partially have no effect on stock prices.</em></p> <p>&nbsp;</p> <p><strong><em>Keywords</em></strong><em>: </em><em>Return On Equity, Earning Per Share, Debt To Equity Ratio, Stock Price</em></p> Ratih Kusumastuti Copyright (c) 2022 Ratih Kusumastuti https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1268 Sat, 12 Nov 2022 00:00:00 +0700 Penyalahgunaan Aset: Perspektif Model Fraud Pentagon di Lembaga Keuangan Mikro http://owner.polgan.ac.id/index.php/owner/article/view/1278 <p><em>This study aims to obtain empirical evidence regarding the factors behind someone committing asset misappropriation in Micro Institutions. The purpose of this research will be achieved by using a quantitative approach and using primary data obtained through the distribution of questionnaires. The populations in this study were 247 employees who work in cooperatives within the Association of Indonesian BMT (PBMTI) Semarang Regency. This research is a census study where the entire population is used as a respondent. The collected data were processed by the Structural Equation Modeling (SEM) analysis method, using the Smart PLS 3.2.9 analysis tool. The results showed that all elements of the Fraud Pentagon Theory had a significant positive effect on asset misappropriation. The implications of this study indicate that the higher opportunity, pressure, rationalization, competence, and arrogance will increase the potential of asset misappropriation; and the fewer opportunity, pressure, rationalization, competence, and arrogance will reduce the possibility of asset misappropriation in cooperatives within the Association of Indonesian BMT (PBMTI) Semarang Regency. Further research is suggested to add other methods such as interviews or direct observation so that information obtained through questionnaires can be confirmed. In addition, although the number of unit analysis in this study was sufficient, the further researcher is expected to coordinate directly with every employee at the branch office or use online questionnaires so the percentage of questionnaire returns can be better.</em></p> Bulan Karima Nurani, Fuad Copyright (c) 2022 Bulan Karima Nurani, Fuad https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1278 Thu, 10 Nov 2022 00:00:00 +0700 Penghindaran Pajak: Pengaruh Koneksi Politik dan Kepemilikan Institusional http://owner.polgan.ac.id/index.php/owner/article/view/1285 <p><em>This study aims to test the effect of institutional ownership and political connection on tax avoidance. This study comprises 836 observations of firms in the non-financial industries from 2015-2018 listed on the Indonesia Stock Exchange. Multiple linear regression analysis with STATA 14 software is used.&nbsp; The result shows that political connections can be a tool to reduce tax avoidance, while institutional ownership effect tax avoidance only in the non-mining industry. The mining industry need wider pressure to mitigate the non-compliance on tax. The research may provide a deep insight the role of political connection especially for fiscal authority. It is a strengthen factor in the relation of the ownership and tax compliance. Furthermore, the character of industry doesn’t indicate that the certain industry has a higher potential to do incompliance</em></p> Breverdy Putrananda Manihuruk, Santi Novita Copyright (c) 2022 Breverdy Putrananda Manihuruk, Santi Novita https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1285 Wed, 16 Nov 2022 00:00:00 +0700 Pengaruh Profitabilitas Dan Mekanisme GCG Terhadap Nilai Perusahaan Dengan Pengungkapan CSR Sebagai Variabel Intervening http://owner.polgan.ac.id/index.php/owner/article/view/1290 <p><em>This research aims to examine the effect of profitability, intuitional ownership, audit committee and independent commissioners. This study uses firm value as the dependent variable and profitability, institutional ownership, audit committee and independent commissioners as independent variables, also corporate social responsibility (CSR) disclosure as an intervening variable. The sample used in this research was obtained by purposive sampling method. Based on existing criteria, during the period 2016 - 2020 obtained 15 companies that were sampled in this study. Of the 15 companies that met the sample criteria for a total period of five years, we obtained a total of 75 data. Using the help of the EViews 10.0 program, data analysis techniques began with a descriptive statistical test, continued with the classic assumption test, logistic regression analysis, analysis multiple linear regression panel data and the last was analysis of intervening variables. The results of this research indicate that the profitability and institutional ownership have a negative and not significant effect on corporate social responsibility (CSR) disclosure, while the audit committee and independent commissioners directly has a positive and not significant effect on corporate social responsibility (CSR) disclosure. Profitability directly has a positive and insignificant effect on firm value, while institutional ownership, audit committee and corporate social responsibility (CSR) disclosure directly have a negative and significant effect on firm value and independent commissioners directly has a positive and not significant effect on firm value. Profitability, institutional ownership, and independent commissioners indirectly through corporate social responsibility (CSR) disclosure does have a significant effect on firm value, while the audit committee indirectly through corporate social responsibility (CSR) disclosure does not have a significant effect on firm value. Profitability, institutional ownership, audit committee, independent commissioners, and corporate social responsibility (CSR) disclosure can explain 94.3% of the tax aggressiveness and the remaining 6.7% are explained by other variables not examined in this research.</em></p> Chairunisa Apriliani, Gusmiarni, Nuzulul Hidayati Copyright (c) 2022 Chairunisa Apriliani, Gusmiarni, Nuzulul Hidayati https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1290 Tue, 22 Nov 2022 00:00:00 +0700 Analisis Strategi Penerapan Pendekatan Audit Jarak Jauh sebagai Respon Dampak Pandemi Covid-19 (Studi Kasus pada Inspektorat Jenderal Kemenkes RI) http://owner.polgan.ac.id/index.php/owner/article/view/1311 <p><em>The Covid-19 pandemic has greatly impacted many aspects, including how the audit works at the Inspectorate General of the Indonesian Ministry of Health. With various kinds of restrictions ranging from travel restrictions and interaction restrictions, it becomes an obstacle for internal audit activities to be carried out directly. Therefore the Inspectorate General needs alternative procedures or ways of conducting audit activities, namely by using a remote audit approach. This study aims to obtain references to develop guidelines for implementing the remote audit approach during a pandemic and under normal conditions while still paying attention to audit quality. In this study analyze the resources owned and alternative ways of conducting audits using a remote audit approach. The research method used is descriptive qualitative with data sources derived from interviews with employees and officials within the Inspectorate. The results of the study show that there are different ways at each stage of the audit that require information technology assistance and the development of data analytics processes in its implementation as well as several things that need to be considered in developing a strategy for implementing the remote audit approach, spesifically the readiness of human resources, adequate information technology, budget available, as well as compensation that can be given to the auditor in terms of carrying out this remote audit.</em></p> Fifit Awaliah, Dwi Setiawan Copyright (c) 2022 Fifit Awaliah, Dwi Setiawan https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1311 Thu, 24 Nov 2022 00:00:00 +0700 ANALISIS TRANSPARANSI DAN AKUNTABILITAS PADA PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH SMAN 7 MERANGIN TAHUN 2021 http://owner.polgan.ac.id/index.php/owner/article/view/1247 <p><strong><em>ABSTRACT</em></strong></p> <p><em>This study aims to examine the effect of transparency and accountability on the management of school operational assistance funds at SMAN 7 Merangin in 2021. This research is a descriptive study with quantitative data analysis methods. This research uses purposive sampling technique. Research data collection is done by distributing questionnaires to 50 respondents. Data management using SPSS version 22 software. The test tools used in this study were descriptive statistics and multiple linear regression analysis. The results of this study indicate that: 1) Transparency and Accountability have a significant effect on the management of School Operational Assistance (SOA), 2) Transparency has a significant effect on the management of SOA, 3) Accountability has a significant effect on fund management SOA.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> Transparency, Accountability, Management of School Operational Assistance Funds</em></p> Ratih Kusumastuti, Mimi Sintia Nodera, Salman Jumaili Copyright (c) 2022 Ratih Kusumastuti, Mimi Sintia Nodera, Salman Jumaili https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1247 Fri, 11 Nov 2022 00:00:00 +0700 Bibliometric Analysis: Partnership in Achieving Competitive Advantage http://owner.polgan.ac.id/index.php/owner/article/view/1251 <p><em>The abstract </em><em>The purpose of this research is to provide information from the results of identification and mapping of research around partnerships in achieving competitive advantage. The research method used is bibliometric analysis through articles in the Scopus database. The main procedure is to manually filter articles from search results to obtain relevant articles. The total number of articles obtained from the beginning of the 2000-2021 research year was 798 articles, after a screening process, 238 relevant articles were obtained. The results showed that the total publications from 2000-2021 experienced a fluctuating cycle, with the peak of the study occurring in 2020 with 22 articles. Then the countries that do the most research and the most in citations are the United States and the United Kingdom. Meanwhile, the mapping results using VOSviewer are obtained by four keyword clusters from previous research. The yellow color in the node indicates the development of the research topic.</em></p> Raja Ainaya Alfatiha, Arianis Chan, Anang Muftiadi Copyright (c) 2022 Raja Ainaya Alfatiha, Arianis Chan, Anang Muftiadi https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1251 Mon, 14 Nov 2022 00:00:00 +0700 PENGARUH PENDIDIKAN KEUANGAN DI KELUARGA, PEGETAHUAN KEUANGAN DAN GAYA HIDUP TERHADAP PERILAKU KEUANGAN http://owner.polgan.ac.id/index.php/owner/article/view/1256 <p><em>This study aims to examine the effect of financial education in the family, financial knowledge and lifestyle on financial behavior in Management students of the Faculty of Economics, Semarang University Class of Employees 2019/2020. The sample in this study used a purposive sampling method approach. Purposive sampling is a data sampling technique based on certain considerations. The sample in this study amounted to 119 respondents.</em></p> <p><em>This study uses quantitative data types and the data source used is primary data. The data analysis technique was carried out with the help of SPSS version 26, the analytical methods used included descriptive analysis, validity test, reliability test, classical assumption test, normality test, multicollinearity test, heteroscedasticity test and multiple linear regression test. Testing the hypothesis by t test (test), while testing the model by testing the coefficient of determination.</em></p> <p><em>The results showed that financial education in the family had a significant positive effect on financial behavior, financial knowledge had a significant positive effect on financial behavior, and lifestyle had a significant positive effect on financial behavior. </em></p> ADHI WIDYAKTO, DWI MURTINI, RISTI ULFI HANIFAH, APRIH SANTOSO Copyright (c) 2022 ADHI WIDYAKTO, DWI MURTINI, RISTI ULFI HANIFAH, APRIH SANTOSO https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1256 Tue, 15 Nov 2022 00:00:00 +0700 Faktor yang Mempengaruhi Keputusan Keuangan Masa Depan http://owner.polgan.ac.id/index.php/owner/article/view/1159 <p><em>This research tries to find factors influencing financial decision in the future. There are three variables we use here: financial decision in the future, saving decisions and trust in banking institutions. The research was conducted by involving as many 200 respondents—teachers in High School—in the Makassar City. The method to analyze is Multivariate Regression that can find impact of independent variables on dependent variable. The results of study prove that the variable of current saving decision has a significant positive impact on the variable of future financial decisions. Likewise, the variable of trust in banking institution also proves a significant positive result. From these findings, it is understood that when people have better and stronger desire to save, they tend to allocate money for the future. Also when people have trust in banking institutions, they will manage money wisely for the future. We conclude that people who like to save and believe in banking institutions will easily make financial planning due to uncertainties that they must face in the future.</em></p> Abdul Holik, Ahmad Kafrawi Mahmud Copyright (c) 2022 Abdul Holik, Ahmad Kafrawi Mahmud https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1159 Mon, 07 Nov 2022 00:00:00 +0700 Analisis Penetapan COGM (Cost Of Goods Manufactured) Dengan ABC (Activity Based Costing) Sebagai Metode Pengukuran Harga Jual http://owner.polgan.ac.id/index.php/owner/article/view/1261 <p>Penentuan COGM atau harga pokok produksi disuatu perusahaan merupakan hal yang sangat penting untuk pengambilan keputusan harga jual suatu produk. Oleh karena itu, penetapan metode yang menghasilkan sumber data dan informasi yang tepat dan akurat menjadi suatu pertimbangan dalam keberlangsungan usaha dimasa yang akan datang. Metode ABC (Activity Based Costing) merupakan salah satu metode yang sudah terkenal dengan keakuratannya dibandingkan dengan metode tradisional/konvensional. Objek dari penelitian ini adalah Usaha ITS Back To Nature, yang merupakan usaha yang bergerak dibidang manufaktur dengan menghasilkan tinta spidol dengan tiga varian warna yaitu hitam, biru, dan merah. Usaha ini masih menerapkan sistem tradisional dalam penetapan COGM atau harga pokok produksinya. Penelitian ini bertujuan untuk mengetahui keakuratan kedua metode penetapan COGM dengan membandingkan metode tradisional/konvensional dan metode ABC (Activity Based Costing) dalam pengukuran harga jual nantinya. Penelitian ini tergolong atau jenis bagian dari penelitian kualitatif yang menganut pendekatan deskriptif dengan memberikan gambaran secara sistematis mengenai COGM (Cost Of Goods Manufactured) atau harga pokok produksi melalui metode ABC. Observasi, wawancara, dan dokumentasi merupakan teknik atau cara dalam pengumpulan data dalam penelitian ini. Dalam temuan penelitian ini memperoleh hasil dimana metode ABC yang diterapkan menunjukan harga pokok yang lebih kecil dibandingkan dengan metode tradisional/konvensional dengan selisih Rp 726 untuk produk tinta berwarna hitam, Rp 646 tinta berwarna biru, dan Rp 1.035 untuk tinta berwarna merah. Hal ini tentunya sangat berpengaruh terhadap daya saing harga perusahaan di pasaran.</p> Riski Dwi Sahputra, Zulia Hanum Copyright (c) 2022 Riski Dwi Sahputra, Zulia Hanum https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1261 Mon, 14 Nov 2022 00:00:00 +0700 Analisis Pemahaman Pajak Penghasilan Dan Sanksi Pajak Terhadap Pelaksanaan Wajib Pajak Orang Pribadi (WP OP) Pegawai http://owner.polgan.ac.id/index.php/owner/article/view/1266 <p>Penelitian ini secara umum bertujuan untuk mengetahui bagaimana pemahaman pajak penghasilan pada wajib pajak orang pribadi (WP OP) pegawai CV. ITS Back To Nature di Kecamatan Medan Tembung dan Bagaimana pemahaman sanksi pajak pada wajib pajak orang pribadi (WP OP) pegawai CV. ITS Back To Nature di Kecamatan Medan Tembung. Metodologi penelitian yang digunakan adalah pendekatan kualitatif deskriptif dengan jenis pendekatan penelitian studi kasus. Pengumpulan data dilakukan melalui wawancara dengan beberapa informan, yakni beberapa pegawai CV. ITS Back To Nature di Kecamatan Medan Tembung. Kemudian dianalisis dengan menggunakan metode analisis deskriptif, sehingga memperoleh gambaran mengenai objek secara faktual, akurat, dan sistematis. Hasil dari penelitian ini adalah pemahaman pajak penghasilan dan sanksi pajak. wajib orang pribadi (WP OP) pegawai CV. ITS Back To Nature di Kecamatan Medan Tembung kurang memahami pajak penghasilan. Sedangkan dengan sanksi pajak para pegawai hanya mengetahui tetapi tidak memahami sehingga banyak yang melanggar sanksi karena kurangnya pengetahuan mengenai sanksi pajak. Kesimpulan dari penelitian ini adalah pemahaman pajak penghasilan dan sanksi pajak. wajib orang pribadi (WP OP) pegawai CV. ITS Back To Nature di Kecamatan Medan Tembung tersebut masih minim. Mereka masih belum mengetahui kalau dirinya adalah wajib pajak orang pribadi dengan kategori pegawai tidak tetap dan dengan tarif berapa yang harus dibayar dan bagaimana cara membayarnya.</p> Muhammad Falhan, Hafsah Hafsah , Zulia Hanum Copyright (c) 2022 Muhammad Falhan, Hafsah Hafsah , Zulia Hanum https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1266 Tue, 15 Nov 2022 00:00:00 +0700 Pengaruh Net Profit Margin, Earning Per Share, Inflasi dan Nilai Tukar Rupiah Terhadap Harga Saham http://owner.polgan.ac.id/index.php/owner/article/view/1269 <p><em>The stock exchange determines the share price for the activities carried out by the seller and buyer of shares. Supply and demand influence stock prices, so they can change at any time. Changes in stock prices can be seen from the company's internal and external factors. Internal factors occur within the company, such as company performance, and can be controlled by company management. While external factors are factors that appear outside the company's control but can have an impact on company performance. This study aims to determine the effect of Net Profit Margin, Earning Per Share, Inflation, and Rupiah Exchange Rate on stock prices simultaneously and partially. The research method uses a quantitative approach. The population in this study is the Tobacco and Non-durable Household Product, as many as 15 companies. Sampling was done by purposive sampling technique, so the sample number in this study was six companies. Data processing uses a tool, namely the E-views 12 Student Version. The F test results show that the Net Profit Margin, Earning Per Share, Inflation, and the Rupiah Exchange Rate simultaneously have a significant effect on stock prices. The results of the t-test show that the Net Profit Margin and Earning Per Share impact stock prices. Meanwhile, Inflation and the Rupiah Exchange Rate have no impact on the Stock Price. This research found that internal factors proxied through Net Profit Margin and Earning Per Share affect the Tobacco and Non-durable Household Product for the period 2012-2021. Meanwhile, external factors that are proxied through inflation and the Rupiah exchange rate do not affect stock prices.</em></p> Agnes Santika, Yulianita Rahayu, Nani Ernawati, Juju Zuhriatusobah HS Copyright (c) 2022 Agnes Santika, Yulianita Rahayu, Nani Ernawati, Juju Zuhriatusobah HS https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1269 Mon, 07 Nov 2022 00:00:00 +0700 Fintech Payment Gateway menjadi Strategi Bisnis dalam Meningkatkan Kinerja UMKM di NTB http://owner.polgan.ac.id/index.php/owner/article/view/1219 <p><em>Presidency Group of Twenty (G20) strengthen the acceleration of the digital transformation agenda, in line with the government's goal of national economic recovery after the Covid-19 pandemic. MSME actors are required to adapt in order to be able to be competitive in improving company performance for the sake of business sustainability. This study aims to identify fintech payment gateway become a business strategy in improving the performance of MSMEs in NTB. The method approach adopted in this study is qualitative with a case study description. Data were obtained through observation and interviews with 12 (twelve) informants, with the criteria; 1). MSME actors who use the application fintech, 2). Doing business online, 3). The payment system uses payment gateways, 4). MSME in NTB. The results of the study indicate that business transactionson line become a business strategy for MSME actors to improve MSME performance and business sustainability. This is because the payment system using payment gateway can transact easily, quickly, precisely, efficiently, effectively, so that actors can provide excellent service to their consumers, this is also supported and in line with the pleasures of consumers from the millennial generation and generation Z, which are dominant in transactions using fintech and saving money using E-wallet, so that consumers prefer to transact online on line with a payment system using payment gateway.</em></p> Dwi Arini Nursansiwi, Baiq Desthania Prathama, Armiani Copyright (c) 2022 Dwi Arini Nursansiwi, Baiq Desthania Prathama, Armiani https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1219 Tue, 15 Nov 2022 00:00:00 +0700 Analisis Pendapatan Asli Daerah (PAD) Kabupaten Kutai Kartanegara http://owner.polgan.ac.id/index.php/owner/article/view/1283 <p><em>The Growth of Types of Income in Regional Taxes, Regional Retributions, Results of Separated Regional Wealth Management, and Other Legitimate Regional Original Revenues to Regional Original Revenues of Kutai Kartanegara Regency and (2) Quadrant Classification (Contribution and Growth) of Respectively Each Type of Income in Regional Taxes, Regional Levies, Separated Wealth Management Results, and Other Legitimate Regional Original Revenues Against Regional Original Income of Kutai Kartanegara Regency according to Klassen Typology. In this study, the research sources used secondary data from 2018-2021 obtained from: (1) Regional Financial and Asset Management Agency (BPKAD), and (2) Regional Revenue Agency (Bapenda) Kutai Kartanegara Regency. To analyze the secondary data, the Klassen Contribution, Growth and Typology analysis tools were used for each type of Regional Original Income of Kutai Kartanegara Regency to the total. The results of the analysis show that: (1) Based on the Contribution Analysis, Other Legitimate Regional Original Income is the type or source of revenue with the highest contribution to the total Regional Original Income during 2018-2021. (2) Based on the Growth Analysis, Regional Levies are the type or source of Regional Original Revenue with the highest growth during 2018-2021. (3) Based on Klassen's Typology Analysis, only Other PAD is able to provide opportunities to increase the total Regional Original Income of Kutai Kartanegara Regency during 2018-2021.</em></p> Akhmadi, Syarifah Hudayah, Fitriadi Copyright (c) 2022 Akhmadi, Syarifah Hudayah, Fitriadi https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1283 Tue, 29 Nov 2022 00:00:00 +0700 Analisis Strategi Pac (Perhitungan Area Coverage) Dalam Mengukur Daily Income Ekspansi Minimarket Retail Studi Kasus Indomaret http://owner.polgan.ac.id/index.php/owner/article/view/1288 <p><em>In the right location in a retail minimarket business, there are still many who use the method with a cursory condition of location conditions which can result in inappropriate targets because they do not consider the risk factors that occur at the location. Therefore, it is necessary to build a strategic system in making the decision to establish a retail minimarket using the observation and documentation method by means of PAC analysis (potential coverage area) where this model makes an assessment by surveying the location using the technique of calculating residential potential, calculating potential flows, calculating crowds of public facilities. , observing the socio-economic conditions of the community. In calculating the potential for residential areas with the help of a computer/laptop with the help of the Google Earth (KMZ) satellite, calculating traffic potential using video capture techniques using the timestime application on a cellphone, calculating the potential for public facilities by conducting interviews with employees regarding the number of employees, analyzing the level of crowding of public facilities by counting the number of visitors, and analyzing the socio-economic level of</em> the community by collecting data at the regional statistical center. So the purpose of the PAC calculation is to measure the estimated daily income</p> Muh. Junelghy Imran, Jumawan Jasman Copyright (c) 2022 Muh. Junelghy Imran, Jumawan Jasman https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1288 Tue, 29 Nov 2022 00:00:00 +0700 Akuntansi Pesantren Berbasis Kewirausahaan Berdasarkan SAK ETAP Dengan Aplikasi Myob http://owner.polgan.ac.id/index.php/owner/article/view/1299 <p><em>The basic principle of accountability for entities must be able to account for their performance in a transparent and fair manner. Presentation of the Financial Statements of an entity is very important in conveying financial information to parties in need, the higher the value of public trust in an entity, the higher the value of an entity. Accounting as an accountability process has an important role in every organization, including Islamic boarding schools. The Indonesian Accounting Association and Bank Indonesia, which have issued accounting guidelines for pesantren, consider pesantren as a sharia entity.</em></p> <p><em>The presentation of financial statements will provide information about the financial position, financial performance and cash flows that will be useful for users of the report in making economic decisions. Islamic Boarding School is a reporting entity that has a legal entity in the form of a foundation. As a reporting entity, the assets and liabilities of Islamic boarding schools must be distinguished from the assets and liabilities of other entities. The pesantren accounting guidelines refer to the Financial Accounting Standards of Entities Without Public Accountability, the reference indicates that SAK ETAP, Statement of Islamic Financial Accounting Standards and Interpretation of Financial Accounting Standards cannot be separated from the convergence process of International Financial Reporting Standards as basis for the preparation of SAK in Indonesia.</em></p> <p><em>The research method used is descriptive qualitative with the results of research on the preparation of SAK ETAP financial statements for accounting for the Islamic boarding school Kanzul Ulum Cirebon.</em></p> <p><em> </em></p> <p>ABSTRAK</p> <p>Prinsip dasar akuntabilitas entitas harus mampu mempertanggungjawabkan kinerjanya secara transparan dan adil. Penyajian Laporan Keuangan suatu entitas sangat penting dalam menyampaikan informasi keuangan kepada pihak-pihak yang membutuhkan, semakin tinggi nilai kepercayaan publik terhadap suatu entitas, maka semakin tinggi pula nilai suatu entitas. Akuntansi sebagai proses akuntabilitas memiliki peran penting dalam setiap organisasi, termasuk pesantren.</p> <p>Penyajian laporan keuangan akan memberikan informasi mengenai posisi keuangan, kinerja keuangan dan arus kas yang akan berguna bagi pengguna laporan dalam mengambil keputusan ekonomi. Pondok Pesantren adalah badan pelaporan yang memiliki badan hukum berbentuk yayasan. Sebagai entitas pelapor, aset dan kewajiban pesantren harus dibedakan dari aset dan kewajiban entitas lain.</p> <p>Pedoman akuntansi pesantren mengacu pada Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik, acuannya menunjukkan bahwa SAK ETAP, Pernyataan Standar Akuntansi Keuangan Syariah dan Interpretasi Standar Akuntansi Keuangan tidak lepas dari proses konvergensi Standar Pelaporan Keuangan Internasional sebagai dasar penyusunan SAK di Indonesia.</p> <p>Metode penelitian yang digunakan adalah deskriptif kualitatif dengan hasil penelitian penyusunan laporan keuangan SAK ETAP akuntansi pesantren Kanzul Ulum Cirebon.</p> <p> </p> Yekti Nilasari, Dheni Dwi Pangestuti Copyright (c) 2022 Yekti Nilasari, Dheni Dwi Pangestuti https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1299 Tue, 29 Nov 2022 00:00:00 +0700 Implementasi Audit Planning Berdasarkan Standar Profesional Akuntan Publik Pada Kantor Akuntan Publik Abdul Ghonie Dan Rekan http://owner.polgan.ac.id/index.php/owner/article/view/1252 <p><em>Auditing is an examination conducted by an independent party on the financial statements. Prior to the implementation of the audit process, the auditor must prepare an audit plan according to the SPAP audit standard. Audit planning is a stage of the audit process that aims to ensure success in a quality, economical, efficient and effective manner. The purpose of this study was to determine the audit planning applied to KAP Abdul Ghonie and Partners on the audit planning in SPAP. The author's data obtained in the form of Financial Statements used in the Audit Planning at KAP Abdul Ghonie and Partners, such as: Audit risk assessment, understanding of the entity's business and the law, determination of audit scope, preparation of audit plan. After the data was collected, a comparative analysis of the audit planning of Abdul Ghonie and Partners was carried out on SPAP. The results obtained are that KAP Abdul Ghonie and Partners in audit planning are in accordance with SPAP, but KAP Abdul Ghonie and Partners do not comply with international standard audit planning standards that have been approved by IAPI and PP2PK, so it is hoped that KAP Abdul Ghonie and Partners can use the audit application planning in accordance with IAPI to uniform the audit planning model for public accounting firms in Indonesia.</em></p> Diah Aryati Prihartini , Tommy Kuncara, Early Armein Copyright (c) 2022 Diah Aryati Prihartini , Tommy Kuncara, Early Armein https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1252 Sat, 05 Nov 2022 00:00:00 +0700 Pengaruh Program Pemutihan Pajak Kendaraan Bermotor, Pembebasan Bea Balik Nama (BBN) Kendaraan Bermotor, dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Sosialisasi Perpajakan sebagai Variabel Moderating http://owner.polgan.ac.id/index.php/owner/article/view/1257 <p><em>The purpose of this study was to determine the effect of the Motor Vehicle Tax Bleaching Program, the Exemption of Transfer of Name Duties and the Quality of Tax Services on the Compliance of Motor Vehicle Taxpayers with Tax Socialization as a Moderating Variable at UPT. Samsat Medan Utara. The research approach used in this study is associative. The sampling technique used is incidental sampling. Data was collected by distributing questionnaires to motorized vehicle taxpayers registered with the UPT. North Medan Samsat. The data analysis technique used in this study is the classical assumption test, multiple linear regression, t-test, f test, coefficient of determination, and moderating regression analysis using the IBM SPSS Version 26.0 program. The results of this study indicate that partially Bleaching Motor Vehicle Taxes has an effect on compliance with motorized vehicle taxpayers, Exemption of Transfer of Names for Motorized Vehicles has an effect on compliance with motorized vehicle taxpayers and the Quality of Tax Services does not affect compliance with motorized vehicle taxpayers. Simultaneously the Motor Vehicle Tax Bleaching Program, the Exemption of Transfer of Ownership of Motor Vehicles, and the Quality of Tax Services have a significant effect on the compliance of motorized vehicle taxpayers. Motor Vehicle Taxpayer Compliance. Socialization of Taxation as a moderating variable is not able to moderate the relationship between Tax Service Quality and Motor Vehicle Taxpayer Compliance UPT. Samsat Medan Utara.</em></p> Baihaqi Ammy Copyright (c) 2022 Baihaqi Ammy https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1257 Sat, 05 Nov 2022 00:00:00 +0700 Analisis Kepatuhan Wajib Pajak Orang Pribadi : Sosialisasi Pajak Sebagai Variabel Moderasi http://owner.polgan.ac.id/index.php/owner/article/view/1262 <p><em>Revenue in the tax sector in 2021 exceeds the target set at the beginning, but is inversely proportional to the receipt of the Annual Tax Return. This study aims to determine the role of tax socialization in moderating the relationship between taxpayer awareness, taxpayer morale, service quality, and system modernization on individual taxpayer compliance. This type of research is quantitative by using a sample of 100 individual taxpayers and using incidental sampling techniques. Data analysis used multiple linear regression analysis and Moderated Regression Analysis. The results of this study indicate that taxpayer awareness and modernization of the system have a positive effect on individual taxpayer compliance, but are not influenced by taxpayer morale and service quality. Socialization as a moderating variable can strengthen the effect of taxpayer awareness and modernization of the system on taxpayer compliance, but weakens the moral influence of taxpayers on individual taxpayer compliance at the North Makassar Tax Service Office, while for service quality it proves that socialization does not moderate the effect of service quality. on the compliance of individual taxpayers at the North Makassar Primary Tax Service Office</em></p> Dwi Ayu Siti Hartinah, Andi Kusumawati, Syarifuddin Rasyid Copyright (c) 2022 Dwi Ayu Siti Hartinah, Andi Kusumawati, Syarifuddin Rasyid https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1262 Sun, 06 Nov 2022 00:00:00 +0700 Pengaruh Karakteristik Pemerintah Daerah, dan Akuntabilitas terhadap Kinerja Pemerintah Daerah di Sumatera Selatan http://owner.polgan.ac.id/index.php/owner/article/view/1267 <p>The purpose of this study is to understand how the proxies for the characteristics of local governments, which consist of the size of the region, the level of regional wealth, the level of regional dependence and capital expenditures can affect the performance of local governments. Then also to understand how accountability can affect local government performance. This study uses the population of all district/city governments in South Sumatra Province for the 2016-2020 fiscal year. The sample used in this study was selected using a purposive sampling method, namely 15 district/city governments with an observation period of five years. The amount of data used in this study is 75 data which is secondary data sourced from the website of the Ministry of Finance, Directorate General of Fiscal Balance. The analysis technique in this study uses panel data regression analysis. By using the help of Eviews. The results of the study explain that the size of the region, the level of regional wealth and capital expenditures have no effect on the performance of the regional government. The level of regional wealth and capital expenditures cannot affect the performance of district/city governments in the province of South Sumatra in 2016-2020. Meanwhile, the level of regional dependence and accountability has a positive influence on the performance of local governments. The level of regional dependence and accountability can improve the performance of district/city local governments in South Sumatra Province in 2016-2020.</p> Rika Henda Safitri, Umi Kalsum, Trie Sartika Pratiwi Copyright (c) 2022 Rika Henda Safitri, Umi Kalsum, Trie Sartika Pratiwi https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1267 Tue, 22 Nov 2022 00:00:00 +0700 Determinan Pajak Penghasilan Badan Pada Perusahaan Sektor Industri Barang Dan Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020 http://owner.polgan.ac.id/index.php/owner/article/view/1271 <p><em>Manufacturing companies are businesses that convert raw materials into finished or semi-finished products. Both human and mechanical power are used to manage these basic materials. This study aims to determine the determinants of operating expenses, liquidity, leverage, and profitability for the years 2016 to 2020 on corporate income tax on companies in the consumer goods and industrial sector listed on the Indonesia Stock Exchange. The website www.idx.com and the connected company website are used as secondary data sources and quantitative data types in this research technique. Purposive sampling was used to select the sample, which consisted of 25 companies from the consumer goods and industrial sectors that had been listed on the Indonesia Stock Exchange for at least five years. SPSS version 26 was used to process multiple linear regression, the analytical technique used in this study. The results of this study are only operating costs and profitability that have a significant impact on corporate income tax, while liquidity and leverage have no effect. The effect of operating expenses, liquidity, leverage, and profitability on corporate income tax occurs simultaneously.</em></p> Muhammad Akbar Fauzi, Susanti Usman Copyright (c) 2022 Muhammad Akbar Fauzi, Susanti Usman https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1271 Fri, 11 Nov 2022 00:00:00 +0700 PENGARUH RELIGIUSITAS MACHIAVELLIAN DAN LOVE OF MONEY TERHADAP PENNGELAPAN PAJAK http://owner.polgan.ac.id/index.php/owner/article/view/1284 <p><em>Today, most of countries depend on the tax income. Tax income play important role to fund the government expenditure. On the other hand, the tax is a main source of governemtn income. It common, especially among developing countries such as Indonesa. However, some cases of tax evasion among tax-payers need to uncover which factors to influence tax-payers attitude and behavior. Most of Indonesia’ people daily life refers to their religion, hence religion has crucial role to influence their actions and views. </em><em>This study also examines the relationship between religion and love of money among tax-payers who thinking on tax evasion. This study aims to determine the effectst of religiosity on Machiavellian. FurthermoreMoreover, the recent study also investigates the role of love of money on tax evasion. It provides best insight to staholders who care on tax income. The population avoided in this study is the taxpayers of Luwu Raya, and the data collected viw online survey through Google Form. This study used a questionnaire instrument with as many as 334 respondents. Structural Eqution Modelling (SEM) was used to examine research hyphotheses. The results showed that religiosity does not jave crucial effect on tax payers love of money. Meanwhile, Religiosity has positive and significant effect on Machiavellian and love of money. Furthermore, love of money also has positicei effect on tax evasion.</em></p> Reski Lestari, Junaidi Junaidi, Ketut Patra Copyright (c) 2022 Reski Lestari, Junaidi Junaidi, Ketut Patra https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1284 Tue, 08 Nov 2022 00:00:00 +0700 Pengaruh E-Planning, E-Budgeting, dan E-Procurement Terhadap Sistem Akuntabilitas Kinerja Pemerintah Daerah http://owner.polgan.ac.id/index.php/owner/article/view/1289 <p><em>E-Government improves service excellent through making government data and services more available to most people and growing pace, convenience, and more efficient information. Implementation of e-Government, one of which is E-Planning, E-Budgeting, and E-Procurement. This study uses an empirical study on Electronic-Based Government System Data and SAKIP Scores in Regencies and Cities in Central Java in 2018-2020. The purpose of this observed was to determine the effect of E-Planning, E-Budgeting, and E-Procurement on the Government Performance Accountability System (SAKIP) in districts and cities in Central Java. The sampling approach used is saturated sample, in order to obtain 35 data. The research method used is quantitative. The data analysis technique used multiple linear regression analysis. The results showed that E-Planning, E-Budgeting had no effect on the government's performance accountability system (SAKIP) while E-Procurement had a positive effect on the government's performance accountability system (SAKIP).</em></p> Allysa Sekar Apriliani, Novi Dirgantari, Eko Hariyanto, Hardiyanto Wibowo Copyright (c) 2022 Allysa Sekar Apriliani, Novi Dirgantari, Eko Hariyanto, Hardiyanto Wibowo https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1289 Mon, 21 Nov 2022 00:00:00 +0700 Determinasi Internal & Peran Ownership Concentratation Atas Profitabilitas Bank Perkreditan Rakyat (Di Kota Semarang) http://owner.polgan.ac.id/index.php/owner/article/view/1230 <p><strong>ABSTRAK</strong></p> <p>Bank Perkreditan Rakyat di Indonesia menghadapi permasalahan tentang kesehatan kinerjanya beberapa tahun terakhir yang menunjukkan trend mendatar. Bahkan untuk Kota Semarang dari tahun 2019 s/d 2021 menunjukkan trend rata-rata menurun. Selain itu adanya hasil penelitian yang sifatnya inkonsistensi antara <em>Non Performing Loan</em> dan <em>Net Interest Margin</em> terhadap profitabilitas atau <em>Return On Asset</em> maka penelitian ini bertujuan untuk menguji peran dari <em>Ownership Concentration </em>sebagai variabel moderating yang digunakan untuk menyelesaikan permasalahan tersebut.&nbsp; Penelitian ini menggunakan data sekunder dari 25 BPR konvensional yang memiliki kantor pusat di Kota Semarang perode pengamatan tahun 2016 – tahun 2021. Teknik sampling yang digunakan adalah <em>purposive sampling</em>.Analisis data menggunakan software SPSS . Sumber data laporan keuangan Bank Perkreditan Rakyat yang dapat diakses di website Otoritas Jasa Keuangan (<a href="http://www.ojk.go.id">http://www.ojk.go.id</a>). Hasil penelitian menunjukkan bahwa <em>N</em><em>et </em><em>I</em><em>nterest </em><em>M</em><em>argin</em> berpengaruh positif terhadap tingkat profitabilitas, sebaliknya <em>N</em><em>on </em><em>P</em><em>erforming </em><em>L</em><em>oan</em> berpengaruh negative terhadap profitabilitas. <em>Ownerhip Concentration</em> mampu memoderasi pengaruh <em>N</em><em>on </em><em>P</em><em>erforming </em><em>L</em><em>oan</em> terhadap tingkat profitabilitas, tetapi tidak demikian terhadap <em>N</em><em>et </em><em>I</em><em>interest </em><em>M</em><em>argin</em>. Hasil penelitian ini membuktikan, bahwa <em>Ownership Concentration</em> akan selalu berupaya untuk melindungi kepentingan yang berkaitan dengan investasinya.</p> <p>Kata kunci : BPR, NIM, NPL, Ownership Concentration, ROA,</p> <p>&nbsp;</p> <p>&nbsp;</p> <p>&nbsp;</p> <p>&nbsp;</p> <p>&nbsp;</p> <p>&nbsp;</p> <p>ABSTRACT</p> <p><em>&nbsp;</em></p> <p>The purpose of this study was to examine the role of ownership concentration as a moderating variable used to resolve the research gap on the effect of NPL and NIM on BPR profitability. This study uses conventional BPR respondents who have a head office in Semarang City, totaling 25. This study uses a purposive sampling technique.</p> <p>The results showed that NIM had a positive effect on the profitability of BPR, on the contrary, NPL had a negative influence. In addition, ownership concentration was able to moderate the effect of NPL on profitability, but not on NIM. This study proves that the ownership concentration will always try to protect the interests related to its investment.</p> <p>Further research can be done by expanding the coverage area under study and increasing the number of respondents, or it can also be done in other industries.</p> <p>Keywords: BPR, NIM, NPL, Ownership Concentration, ROA</p> paulus Wardoyo, Sri Purwantini, Endang Rusdianti Copyright (c) 2022 paulus Wardoyo, Sri Purwantini, Endang Rusdianti https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1230 Tue, 08 Nov 2022 00:00:00 +0700 Pengaruh Literasi Keuangan, Lifestyle Hedonis dan Sikap Keuangan Pribadi Terhadap Perilaku Keuangan Mahasiswa http://owner.polgan.ac.id/index.php/owner/article/view/1304 <p><em>Financial behavior is a person's ability to manage planning, budgeting, checking, managing, controlling, finding and storing daily financial funds. One of the factors that influence financial behavior is knowledge about financial literacy. The author's purpose is to determine the effect of financial literacy, hedonic lifestyle and personal financial attitudes on financial behavior in students of the economics faculty of management study program class </em><em>l</em><em>2018. The number</em><em>l</em><em> of samples</em><em>l</em><em> in this</em><em>l</em><em> study were</em><em>l</em><em> 84 students using</em><em>l</em><em> the slovin</em><em>l</em><em> formula. The</em><em>l</em><em> analysis technique in</em><em>l</em><em> this study</em><em>l</em><em> uses multiple</em><em>l</em><em> linear </em><em>l</em><em>regression, multiple correlation</em><em>l</em><em> determination, t test</em><em>l</em><em> and F </em><em>l</em><em>test. The</em><em>l</em><em> results of</em><em>l</em><em> this study</em><em>l</em><em> indicate that</em><em>l</em><em> financial literacy</em><em>l</em><em> (X1) has</em><em>l</em><em> a positive</em><em>l</em><em> and significant</em><em>l</em><em> effect on</em><em>l</em><em> financial behavior (Y). Hedonic Lifestyle (X2) has</em><em>l</em><em> no effect</em><em>l</em><em> on financial behavior (Y). Personal financial attitude (X3) has</em><em>l</em><em> no effect</em><em>l</em><em> on financial behavior (Y). Financial</em><em>l</em><em> literacy, hedonic lifestyle and personal financial attitudes simultaneously have a significant effect on financial behavior (students</em><em>ll</em><em> of the 2018 class</em><em>l</em><em> of management</em><em>l</em><em> study program</em><em>l</em><em> at Universitas Muhammadiyah</em><em>l</em><em> Sumatera Utara).</em></p> Sri Fitri Wahyuni, Radiman Radiman, Dini Kinanti Copyright (c) 2022 Sri Fitri Wahyuni, Radiman Radiman, Dini Kinanti https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1304 Wed, 30 Nov 2022 00:00:00 +0700 Pengaruh Green Relational Capital, Green Structural Capital, And Green Human Capital Terhadap Kinerja Perusahaan http://owner.polgan.ac.id/index.php/owner/article/view/1246 <p><em>The purpose of this research is to evaluate how green relational, structural, and human capital impact corporate performance, with leverage functioning as a moderator. The annual and sustainability reports from non-financial enterprises listed on the IDX in 2020–2021 are among the unbalanced data utilized in this analysis. The website of the Indonesian Stock Exchange (IDX) supplied the information for this research. Predictions suggest that 131 non-financial enterprises will list in 2020 and 238 in 2021. The sample, which was constructed from discoveries that fit the criteria, contained 334 companies. According to the study's results, green structural capital and green human capital (GHC) are harmful to a company's growth. This is because there aren't enough resources available to invest in technology or human resources that can foresee environmental repercussions. The success of an organization is also tied to its green relational capital. In order to expand their capacity, skill, and knowledge and to generate new goods more fast and more cheaply, the majority of manufacturing enterprises are creating strong ties with their suppliers. These relationships are advantageous to corporate sustainability. The data also show that leverage weakens the impact of green relational capital (GRC) &nbsp;while strengthening the relationship between </em><em>green human capital (GHC)</em><em>, green structural capital (GSC), and company success.</em></p> Patuan Belt Sazar Sihombing, Etty Murwaningsari Copyright (c) 2022 Patuan Belt Sazar Sihombing, Etty Murwaningsari https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1246 Sat, 12 Nov 2022 00:00:00 +0700 PENGARUH GCG, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS http://owner.polgan.ac.id/index.php/owner/article/view/1249 <p><em>This study aims to analyze the effect of GCG, company size, sales growth on financial distress. Financial distress is a situation where a company can go bankrupt because it cannot fulfill its obligations and has a small profit. The research population is banking sector entities for the period 2019 – 2020. Non-probability sampling technique using purposive sampling method with a total of 29 entities. The data analysis technique used is multiple regression analysis. The results show that GCG and sales growth variables have a significant effect on financial distress, meaning that management involvement and sales growth greatly affect financial distress. Company size has no effect on financial distress</em></p> Dimas Wahyul Muslimin, Syaiful Bahri Copyright (c) 2022 Dimas Wahyul Muslimin, Syaiful Bahri https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1249 Fri, 18 Nov 2022 00:00:00 +0700 Analisis Event Study New Normal Terhadap Harga Saham: Bukti dari Perusahaan Manufaktur di Indonesia http://owner.polgan.ac.id/index.php/owner/article/view/1231 <p><em>Penelitian ini bertujuan untuk menganalisis abnormal return sebelum dan setelah pengumuman pemberlakuan new normal (vaksin) pada perusahaan sektor manufaktur. Objek penelitian adalah melalui website resmi Bursa Efek Indonesia (BEI). Teknik penentuan sampel dengan pertimbangan atau kriteria tertentu sehingga dapat mewakili populasi yang akan diteliti. Jumlah populasi dalam penelitian ini yaitu 147 perusahaan pada sektor manufaktur. Pengambilan data dengan metode dokumentasi mengumpulkan data dan informasi yang diperoleh dari www.idx.co.id dan website www.finance.yohoo.com yang berisi harga saham harian penutup dan jumlah transaksi perdagangan saham dan keseluruhan jumlah saham yang bereder pada waktu tertentu. Hasil penelitian menunjukkan bahwa terdapat perbedaan abnormal return sebelum dan setelah pengumuman pemberlakuan new normal pada sektor manufaktur. Peristiwa pengumuman pemberlakuan new normal di Indonesia mengandung informasi yang berbeda dengan sebelumnya. Hal tersebut tercermin dari hasil perhitungan abnormal return dari perusahaan sektor manufaktur yang memiliki rata-rata abnormal return positif dan dari hasil perhitungan abnormal return mengalami peningkatan setelah pengumuman pemberlakuan new normal. Hipotesis kedua menunjukkan bahwa tidak terdapat perbedaan yang signifikan terhadap trading volume activity pada periode sebelum dan setelah pengumuman pemberlakuan new normal pada sektor manufaktur. Hasil uji beda trading volume activity meningkat, namun perbedaannya tidak terlalu signifikan pada 3 hari sebelum hingga 3 hari setelah pengumuman pemberlakuan new normal, hal ini menggambarkan bahwa para investor tidak mendapatkan sinyal terkait informasi yang ada, karena tidak memberikan reaksi yang berbeda terhadap trading volume activity.</em></p> Rica Yulianti Lukman, Kartini Kartini, Yohanis Rura Copyright (c) 2022 Rica Yulianti Lukman, Kartini Kartini, Yohanis Rura https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1231 Mon, 31 Oct 2022 00:00:00 +0700 Pengaruh Locus of Control, Role Stress dan Keahlian Audit terhadap Kinerja Auditor dengan Psychological Well Being sebagai Variabel Moderasi http://owner.polgan.ac.id/index.php/owner/article/view/1232 <p><em>Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh locus of control, role stress dan keahlian audit terhadap kinerja auditor, dan bagaimana pengaruh locus of control, role stress dan keahlian audit terhadap kinerja auditor yang di moderasi oleh psychological well being pada Inspektorat Provinsi Sulawesi Tenggara. Jenis penelitian ini adalah penelitian kuantitatif. Jumlah sampel dalam penelitian ini sebanyak 40 auditor di Inspektorat Provinsi Sulawesi Tenggara. Instrumen penelitian yang digunakan adalah kuesioner, dimana data yang dikumpulkan dari kuesioner akan dianalisis dengan menggunakan analisis statistik deskriptif, uji validitas, uji reliabilitas, uji asumsi klasik yang terdiri dari (uji autokorelasi, uji normalitas, uji heteroskedastisitas, uji multikolinearitas), dan untuk menguji hipotesis melalui analisis regresi linear berganda dan analisis regresi moderasi dengan program SPSS. Hasil penelitian ini menunjukkan bahwa locus of control,</em> <em>role stress</em> <em>dan keahlian audit berpengaruh terhadap kinerja auditor. Artinya bahwa dengan adanya locus of control dan keahlian audit dapat meningkatkan kinerja auditor, dan dengan meningkatnya role stress akan menurunkan kinerja auditor. Hasil analisis data juga menunjukkan bahwa psychological well being mampu memperkuat pengaruh locus of control, role stress dan keahlian audit terhadap kinerja auditor.</em></p> Oktri Supyati Jaisyul Usrah, Haliah Haliah, Amiruddin Amiruddin Copyright (c) 2022 Oktri Supyati Jaisyul Usrah, Haliah Haliah, Amiruddin Amiruddin https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1232 Mon, 31 Oct 2022 00:00:00 +0700 Psychological Capital dalam Memoderasi Pengaruh Partisipasi Penyusunan Anggaran, Kompetensi dan Healthy Lifestyle terhadap Kinerja Aparatur Pemerintah Daerah http://owner.polgan.ac.id/index.php/owner/article/view/1241 <p><em>Penelitian ini bertujuan menguji pengaruh langsung partisipasi penyusunan anggaran, kompetensi dan helthy lifestyle terhadap kinerja aparatur pemerintah daerah dan pengaruh psychological capital sebagai variabel yang memoderasi hubungan antara partisipasi penyusunan anggaran, kompetensi dan healthy lifestyle terhadap kinerja aparatur pemerintah daerah. Penelitian ini menggunakan pendekatan kuantitatif. Penelitian dilaksanakan pada Pemerintah Daerah Kabupaten Kolaka. Objek yang diteliti adalah pegawai ASN yang bekerja di OPD Kabupaten Kolaka yang memiliki pemahaman dan pengetahuan tentang kinerja pemerintah daerah dan sudah memiliki pengalaman bekerja minimal selama satu tahun serta ikut dalam proses penyusunan anggaran. Data diperolah menggunakan metode survei. Instrumen yang digunakan berbentuk kuesioner. Sampel sebanyak 120 responden. Pengambilan sampel dilakukan secara purposif. Data dianalisis menggunakan metode Moderated Regression Analysis (MRA) yang diolah dengan Statistical Package for the Social Sciences (SPSS). Hasil penelitian menunjukkan bahwa partisipasi penyusunan anggaran, kompetensi dan healthy lifestyle berpengaruh signifikan terhadap kinerja aparatur pemerintah daerah. Psychological capital memoderasi pengaruh partisipasi penyusunan anggaran terhadap kinerja aparatur pemerintah daerah. Psychological capital tidak memoderasi pengaruh kompetensi terhadap kinerja aparatur pemerintah daerah. Psychological capital memoderasi pengaruh healthy lifestyle terhadap kinerja aparatur pemerintah daerah.</em></p> Andi Nurul Tenriwali Hasanuddin, Haliah, Darwis Said Copyright (c) 2022 Andi Nurul Tenriwali Hasanuddin, Haliah, Darwis Said https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1241 Mon, 31 Oct 2022 00:00:00 +0700 PENGARUH DEBT TO EQUITY RATIO DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN http://owner.polgan.ac.id/index.php/owner/article/view/1216 <p><em>This study aims to determine the effect of Debt to Equity Ratio (DER) and Growth Opportunity to Firm Value either partially or simultaneously. The method used in this study is a quantitative method by taking data from the Financial Statements. Data analysis used descriptive statistical analysis, classical assumption test, multiple linear regression analysis, hypothesis testing, correlation coefficient test and coefficient of determination. The results showed that there was a significant effect between the Debt to Equity Ratio on the Firm Value (PBV). </em><em>As evidenced by the tcount values of 3.112 &gt; ttable and 1.89458, the debt to equity ratio had a significant effect on firm value. Growth opportunities have a significant effect on firm with tcount 2.433 &gt; ttable 1.89458.</em></p> <p> </p> Jeni Irnawati, Hadijah Febriana, Deni Yuli Asmita Copyright (c) 2022 Jeni Irnawati, Hadijah Febriana, Deni Yuli Asmita https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1216 Wed, 02 Nov 2022 00:00:00 +0700 Strategi Pengembangan Ekowisata Kawah Balerang Masyarakat Kampung Paringgonan di Kabupaten Sipirok, Tapanuli selatan http://owner.polgan.ac.id/index.php/owner/article/view/1248 <p>Penelitian ini dilakukan pada Ekowisata kawah balerang yang terletak di Desa Situmba julu, Kecamatan Sipirok, Kabupaten Tapanuli Selatan. Tujuan dari penelitian ini (1) Mendeskripsikan pengelolaan ekowisata di kawah balerang. (2) Menganalisis kekuatan, kelemahan, peluang dan ancaman (S.W.O.T) yang ada pada ekowisata kawah balerang. (3) Merumuskan dengan matriks strategi pengembangan ekowisata kawah balerang. Dalam penelitian ini metode yang digunakan yaitu dengan wawancara mendalam, kuesioner, observasi lapangan, dan juga studi literatur. Analisis data menggunakan analisis kualitatif, analisis kuantitatif, dan analisis SWOT (Strength, Weakness, Opportunity, &amp; Threats). Hasil dari penelitian ini menjelaskan bahwa pengelolaan ekowisata kawah balerang perlunya campur tangan masyarakat hususnya masyarakat local dalam melaksankan perencanaan, pengembangan dan pengelolaan. Berdasarkan analisis SWOT menunjukkan bahwa alternatif strategi yang dapat diterapkan berada pada Kuadran III yaitu strategi WO. Strategi ini merupakan kondisi untuk memperkecil kelemahan agar bisa mengoptimalkan peluang yang ada. Pengembangan kawasan Ekowisata Kawah Balerang ini memiliki potensi yang cukup besar untuk memberikan kontribusi dengan peluang potensi ekonomi yang bisa berdampak pada peningkatan pendapatan masyarakat maupun secara keseluruhan juga akan menambah pendapatan asli daerah (PAD). Ekowisata bisa menjadi potensi ekonomi yang dapat diunggulkan dalam mempercepat pertumbuhan ekonomi pedesaan, sebab pengaruh yang diberikan berdampak luas kepada lingkungan masyarakat sekitar kawasan kawah balerang. Peluang-peluang UMKM sekitaran kawasan ekowisata perlahan akan semakin tumbuh mengikuti perkembangan dari ekowisata itu sendiri.</p> Ahmad Rizki Harahap, Tri Martial, Saipul Batubara, Sularno, Ernita, Tengku hasan Basri Copyright (c) 2022 Ahmad Rizki Harahap, Tri Martial, Saipul Batubara, Sularno, Ernita, Tengku hasan Basri https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1248 Wed, 02 Nov 2022 00:00:00 +0700 Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak Pada Perusahaan Makanan dan Minuman Yang Terdaftar Di BEI http://owner.polgan.ac.id/index.php/owner/article/view/1114 <p>Fenomena penyajian laporan keuangan terkait tanggung jawab sosial perusahaan makanan dan minuman pada Bursa Efek Indonesia mengalami kenaikan namun perusahaan makanan dan minuman tersebut masih melakukan penghindaran pajak. Pada tahun 2015-2019 beberapa perusahaan makanan dan minuman menunjukan bahwa meningkatnya tanggung jawab sosial perusahaan terhadap masyarakat tidak menjamin perusahaan untuk berhenti melakukan penghindaran terhadap pajaknya begitpula sebaliknya. Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility terhadap agresivitas pajak pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2015 – 2019. Jenis penelitian ini adalah penelitian kuantitatif. Teknik pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Sehingga sampel yang diperoleh sebanyak 11 perusahaan makanan dan minuman yang terdaftar di BEI tahun 2015 - 2019 dengan total data pengamatan sebanyak 55 data selama 5 tahun pengamatan. Teknik pengumpulan data yang digunakan adalah dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah statistik deskriptif, analisis regresi linier sederhana dan uji hipotesis dengan alat bantu software SPSS 26. Dalam statistic desktiptif nilai minimum corporate social responsibility sebesar 0,050 dan nilai maksimumnya sebesar 0,350 sedangkan nilai minimum agresivitas pajak sebesar 0,185 dan nilai maksimumnya sebesar 0,349. Hasil penelitian ini menunjukkan bahwa corporate social responsibility berpengaruh terhadap agresivitas pajak.</p> Zulia Hanum, Jihan Faradila Copyright (c) 2022 Zulia Hanum, Jihan Faradila https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1114 Wed, 19 Oct 2022 00:00:00 +0700 Pengaruh Tekanan Pemegang Saham dan Umur Perusahaan terhadap Kualitas Sustainability Report http://owner.polgan.ac.id/index.php/owner/article/view/1207 <p><em>Sustainability report is a report submitted to the company's stakeholders to report the impact of company's activities on environment, social, and economy. Companies are expected to submit quality information to demonstrate corporate responsibility and can be used as a consideration in making decisions. However, there are still many companies that have not submitted a good and quality information in sustainability report. This study aims to determine the effect of shareholder pressure and company age on sustainability report quality. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2018-2020. This study uses purposive sampling technique. Based on the sampling technique and criteria, 11 companies were obtained with an observation period of three years, so the total observations are 33 samples. This study uses descriptive statistical analysis methods and panel data regression models using Eviews 12 SV software. The results of this study indicates that the age of the company has a significant positive effect on sustainability report quality. Meanwhile, shareholders pressure do not affect the sustainability report quality. Based on the results of this study, the company is expected to improve the quality of the sustainability report in accordance with the GRI Standards and investors are expected to make the sustainability report as one of the considerations in investing. Future researchers are expected to use other independent variables or use different proxies for the variables and are also expected to choose a different research object.</em></p> Willy Sri Yuliandhari, Ardan Gani Asalam, Muhammad Visar Sinatrya Copyright (c) 2022 Willy Sri Yuliandhari, Ardan Gani Asalam, Muhammad Visar Sinatrya https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1207 Thu, 27 Oct 2022 00:00:00 +0700 Corporate Social Responsibility Dan Risiko Investasi Terhadap Reputasi Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening http://owner.polgan.ac.id/index.php/owner/article/view/1218 <p>Reputasi perusahaan&nbsp; menunjukkan&nbsp; bahwa&nbsp; Informasi&nbsp; keuangan&nbsp; dan non&nbsp; keuangan&nbsp; memainkan&nbsp; peranan&nbsp; yang&nbsp; penting&nbsp; dalam&nbsp; membangun&nbsp; reputasi perusahaan. Reputasi perusahaan&nbsp; pada&nbsp; gilirannya&nbsp; akan&nbsp; mempengaruhi&nbsp; investor&nbsp; individu&nbsp; untuk membeli&nbsp; atau&nbsp;&nbsp; menjual&nbsp;&nbsp; saham&nbsp;&nbsp; suatu&nbsp;&nbsp; perusahaan.&nbsp;&nbsp; Reputasi&nbsp;&nbsp; perusahaan mempengaruhi pengambilan&nbsp;&nbsp; keputusan&nbsp;&nbsp; investor&nbsp;&nbsp; karena&nbsp;&nbsp; sebagian&nbsp;&nbsp; besar&nbsp;&nbsp; investor&nbsp;&nbsp; beranggapan&nbsp;&nbsp; bahwa peluang&nbsp; investasi&nbsp; yang&nbsp; baik berasal&nbsp; dari&nbsp; perusahaan&nbsp; terkenal. Faktor lain yang mempengaruhi reputasi perusahaan ialah pengungkapan <em>Corporate Social Rensponsibility</em>.&nbsp; <em>Corporate Social Rensponsibility</em> merupakan salah satu hal yang sangat berperan untuk membangun citra dan reputasi yang baik. <em>Corporate Social Responsibility</em> (CSR) muncul karena adanya kepedulian perusahaan terhadap lingkungan dan sosialnya, sebagai akibat dari explorasi yang dilakukan perusahaan untuk meningkatkan produksinya dalam hal ini terkait dengan polusi yang ditimbulkan dari bahan bakar yang digunakan oleh perusahaan transportasi. Penelitian ini bertujuan untuk menganalisis pengaruh <em>Corporate Social Responsibility</em> dan risiko investasi terhadap reputasi perusahaan dengan profitabilitas sebagai variabel intervening pada perusahaan subsector transportasi di Bursa Efek Indonesia. Teknik pengambilan sampel dengan <em>purposive</em> sampling didapatkan sampel sebanyak 32 perusahaan dengan tahun pengamatan dimulai dari 2018-2020 sehingga diperoleh 96 sampel. Teknik analisis data yang digunakan dalam penelitian ini menggunakan analisis jalur berupa uji statistic deskriptif, uji autokorelasi, uji korelasi antar variabel, dan uji koefisien jalur dengan alat bantu Statistical Program for Social Science diperkuat dengan uji sobel. Risiko investasi tidak berpengaruh terhadap profitabilitas.</p> <p><strong>Kata kunci : </strong><em>Corporate Social Responsibility</em>;investor;profitabilitas; Reputasi perusahaan; risiko investasi</p> Leni Agustina, Eka Nurmalasari, Widia Astuty Copyright (c) 2022 Leni Agustina, Eka Nurmalasari, Widia Astuty https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1218 Thu, 20 Oct 2022 00:00:00 +0700 Penyajian Laporan Keuangan Masjid Berdasakan Interpretasi Standar Akuntansi Keuangan (ISAK) No. 35 Untuk Peningkatan Transparasi dan Akuntabilitas (Studi Kasus Pada Masjid At- Tadzkiroh, Sidoarjo) http://owner.polgan.ac.id/index.php/owner/article/view/1222 <p><em>The mosque is a non-profit organization that is not oriented to making a profit. In carrying out its activities, the mosque obtains its capital, namely donors. Therefore, the financial statements made are required for transparency and accountability. A good financial report is in accordance with accounting financial standards, namely ISAK No. 35 as a substitute for PSAK No. 45 which is used to prepare financial reports in non-profit organizations. </em><em>The purpose of this study is to find out about the Implementation of ISAK No. 35 in the Preparation of Mosque Financial Reports for the Creation of Transparency and Accountability. The type of research used is in the form of qualitative research. Data obtained by means of Observations, Interviews, and Documentation conducted at the AT-Tadzkiroh Mosque. The data obtained in the form of primary data obtained through information from several informants while secondary data in the form of reports of monthly cash receipts and disbursements.</em></p> <p><em>The results of the research carried out explain that the AT-Tadzkiroh mosque still has not implemented financial reports in accordance with ISAK accounting standards No. 35, the reports made are only reports of cash receipts and disbursements and total monthly balances. The mosque still has not depreciated its fixed assets. The mosque has reported its financial statements to donors, although the financial statements presented are still in a simple form</em></p> Ade Irma Suryani Lating Copyright (c) 2022 Ade Irma Suryani Lating https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1222 Wed, 19 Oct 2022 00:00:00 +0700 Pengaruh Sumber Dana Eksternal dan Internal Perusahaan Terhadap Rentabilitas Modal Sendiri http://owner.polgan.ac.id/index.php/owner/article/view/1227 <p><em>The purpose of this study was to determine the effect of the company's external and internal sources of funds on the Profitability of Own Capital (RMS) in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2018-2020. The variables used consist of the dependent variable, namely Rentability of Own Capital (RMS) and independent variables from external funds consisting of Debt to Total Capitalazition Ratio (DCR), Total Debt to Total Assets (DAR) and Debt to Equity (DER). Meanwhile, internal funding sources consist of Flow Back Ratio (FBR). The sampling technique used purposive sampling, namely the sampling technique with certain considerations. The number of samples in this study were 75 manufacturing companies with an observation period of 2018-2020. The results of this study indicate that 4 (four) independent variables consisting of </em><em>DCR</em><em>, </em><em>DAR</em><em>,</em><em>DER </em><em>&nbsp;as an external source of funds and Flowback Ratio as an internal source of funds simultaneously affect</em><em> to</em><em>&nbsp; RMS</em><em>. </em><em>&nbsp;The conclusion from the results of the study is that companies must be able to increase capital in order to increase the value of the company in order to compete to gain and increase investor confidence. Company management needs to adjust the composition of the use of FBR as internal capital by optimizing the management of assets owned.</em></p> Wiwiek Kusumaning Asmoro, Novie Astuti Setianingsih, Eti Putranti Copyright (c) 2022 Wiwiek Kusumaning Asmoro, Novie Astuti Setianingsih, Eti Putranti https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1227 Wed, 19 Oct 2022 00:00:00 +0700 Pengaruh Budgetary Slack Terhadap Budget Participation dengan Dimoderasi Information Asymetry dan Budget Emphasis http://owner.polgan.ac.id/index.php/owner/article/view/1173 <p><em>This study aims to analyze the effect of budgetary participation on budgetary slack by moderating information asymmetry and budget emphasis. The existence of a research gap is the basis for conducting this research. This research is categorized as a survey research, where the research instrument is a questionnaire. The population in this study were structural officials in the SKPD of the 24 Kendal City Offices. The subjects in this study were the head of the department, the secretary, the head of the finance sub-section, the head of the planning sub-section, and staff at the Kendal Regency Government. The sampling technique used the census method where all employees of the finance department at the Kendal City SKPD had the same opportunity to become respondents in this study. The results of the study indicate that budgetary participation has an influence on Budgetary Slack. This study also proves empirically that information asymmetry and budget emphasis are able to moderate the effect of budget participation on budgetary slack.</em></p> Ardiani Ika Sulistyawati, Yulianti, Edy Mulyantomo Copyright (c) 2022 Ardiani Ika Sulistyawati, Yulianti, Edy Mulyantomo https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1173 Wed, 19 Oct 2022 00:00:00 +0700 Pengujian Niat Mahasiswa Untuk Mengikuti Ujian Sertifikasi Keahlian Akuntansi Dasar (USKAD) http://owner.polgan.ac.id/index.php/owner/article/view/1212 <p><em>The purpose of this research is analyzing factor that influence the intention of diploma degree student in accounting to take uskad exam. Three construct of theory planned behavior ( attitude toward behaviour, subjective Norm and perceived behavioural controll) were used as basic model for this research. Data were taken by using questioners from 199 student of politeknik YKPN Yogyakarta and then analyzed by structtural quation modeling - partial least square using smart PLS 4.0. The result of the analysis concludes that three construct of theory of planned behavior positively influence the student's invention to take uskad exam</em><em>.</em></p> Rahimah, Yanto Darmawan Copyright (c) 2022 Rahimah, Yanto Darmawan https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1212 Thu, 27 Oct 2022 00:00:00 +0700 Faktor-Faktor Yang Mempengaruhi Pengungkapan Intellectual Capital yang Dimoderasi Profitabilitas http://owner.polgan.ac.id/index.php/owner/article/view/1220 <p><strong><em>&nbsp;</em></strong></p> <p><em>This study was conducted with the aim of testing and analyzing the effect of firm size and managerial ownership on Intellectual Capital disclosure moderated by profitability in food and beverage companies listed on the Indonesia Stock Exchange directly or indirectly. The population in this study were all food and beverage companies listed on the Indonesia Stock Exchange, while the samples that met the criteria for sampling were observed for five years and as many as ten food and beverage 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, coefficient of determination and Moderated Regression Analysis. The results show that partially firm size has no effect on Intellectual Capital disclosure, managerial ownership has a significant effect on Intellectual Capital disclosure, and indirectly return on equity is able to moderate the effect of firm size on disclosure. Intellectual Capital, return on equity is able to moderate the influence of managerial ownership on Intellectual Capital disclosure in food and beverage companies listed on the Indonesia Stock Exchange</em><em>.</em></p> Fahmi Pratama Afiad, Eka Nurmala Sari, Syafrida Hani Copyright (c) 2022 Fahmi Pratama Afiad, Eka Nurmala Sari, Syafrida Hani https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1220 Wed, 19 Oct 2022 00:00:00 +0700 Faktor-Faktor yang Mempengaruhi Profitabilitas Bank: Studi pada Perbankan Swasta di Indonesia http://owner.polgan.ac.id/index.php/owner/article/view/1223 <p>This research aim is to investigate the factors that influence bank profitability in Indonesia especially with some banking ratio such as loan to deposit ratio, capital adequacy ratio and non-performing loan. All the independent variables are characteristic measurement for banking sector with profitability as dependent variables. There are 40 private banks in the population who listed on Indonesia Stock Exchange on 2019-2020 and 24 were chosen with purposive sampling. Moreover, multiple linear regression (MLR) with classical assumption test is statistic method to test the hypothesis. The result shows that only loan to deposit ratio which has no influence to return on asset as proxies for profitability. Statistically proven that capital adequacy ratio has a positive impact to profitability, meanwhile non-performing loan has a negative impact to profitability. This research will contribute to the existing theories of liquidity risk and trade off theory between liquidity and profitability.</p> Dahyang Ika Leni Wijayani Copyright (c) 2022 Dahyang Ika Leni Wijayani https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1223 Thu, 27 Oct 2022 00:00:00 +0700 Pengaruh Return on Asset, Current Ratio dan Debt to Asset Ratio terhadap Firm Value dengan Firm Size sebagai Variabel Moderating http://owner.polgan.ac.id/index.php/owner/article/view/1228 <p><em>This study aims to determine how the effect of Return On Assets, Current Ratio, and Debt To Asset Ratio on Firm Value and how the role of Firm Size as a moderating variable in the effect of Return On Assets, Current Ratio, and Debt To Asset Ratio on Firm Value in Sub-Companies. Large Trading Sector Listed on the Indonesia Stock Exchange 2016-2020. This research approach is an associative approach, where the total company population is 51 companies with a sampling technique, namely Purposive Sampling so that a sample of 10 large trading sub-sector companies are obtained which are listed on the Indonesia Stock Exchange in 2016-2020, and the financial statements taken are secondary data. , which is obtained from the www.idx.co.id website, and the data that has been collected will be analyzed using Multiple Regression Analysis &amp; Moderating Regression Analysis (MRA) accompanied by partial hypothesis testing and coefficient of determination. data processing using IBM SPSS Statistic 21. The results show that Return On Assets has a significant effect on Firm Value, Current Ratio has an insignificant but not significant effect on Firm Value, Debt To Asset Ratio has an insignificant effect on Firm Value, Firm Size does not moderate the effect of Return On Assets to Firm Value, Firm Size does not moderate the effect of Current Ratio on Firm Value, Firm Size does not moderate the effect of Debt To Asset Ratio on Firm Value in large trading sub-sector companies listed on the Indonesian stock exchange in 2016-2020.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords: </em></strong><em>Firm Value, Return On Assets, Current Ratio, Debt To Asset Ratio, Firm Size</em></p> Rachmad Reza F , Jufrizen, Muis Fauzi Rambe Copyright (c) 2022 Rachmad Reza F , Jufrizen, Muis Fauzi Rambe https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1228 Sat, 29 Oct 2022 00:00:00 +0700 Pendeteksian Kecurangan Pelaporan Keuangan Menggunakan Fraud Pentagon http://owner.polgan.ac.id/index.php/owner/article/view/1233 <p><em>This study aims to determine the effect of the pentagon fraud on financial statement fraud. The factors in the fraud pentagon consist of five elements, namely pressure is proxied by financial targets, opportunity is proxied by ineffective monitoring, rationalization is proxied by change in auditors, capability is proxied by change of directors, and arrogance is proxied by frequents number of CEO's pictures. This study uses the F-Score Model to detect the potential for fraudulent financial statements.This type of research is descriptive quantitative. The data source used is secondary data, namely the company's annual report obtained through the Indonesia Stock Exchange website (</em><a href="http://www.idx.co.id"><em>www.idx.co.id</em></a><em>) and the company's official website as the sample. The population of this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. Sample selection using purposive sampling method.</em> <em>The total sample obtained is 20 companies with 5 years of observation, so that obtained 100 observation data. The data analysis technique used is a panel data regression model which is processed using Eviews 10. The results show that the financial target, ineffective monitoring and change of director variables have a positive effect on financial statement fraud. Meanwhile, the change in auditor and frequent number of CEO's picture variables have no effect against fraudulent financial statements.</em></p> Supatmi Supatmi, Anggun Anindita Ghaisani Copyright (c) 2022 Supatmi Supatmi, Anggun Anindita Ghaisani https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1233 Sat, 22 Oct 2022 00:00:00 +0700 Analysis of Company Performance Assessment Using the Balanced Scorecard http://owner.polgan.ac.id/index.php/owner/article/view/1205 <p><em>This article is a preliminary study to explore the results of a study conducted on Company Performance Measurement using the Balanced Scorecard using a systematic mapping study (SMS) or a systematic monitoring study. The purpose of this Mapping is to cover the topic of Company Performance Measurement using whatever Balanced Scorecard is being reviewed. This study uses quantitative methods using a study library. A search was conducted on the Scopus database of 18 articles in publications 1999-2022 published in scien­tific journals included in the inclusion criteria. The results of this SMS can provide an overview of opportunities to explore new topics regarding Corporate Performance Measurement using the Balanced Scorecard or take advantage of existing topics about the greatest focus of the BSC. Findings add to the body of literature on the BSC in management and accounting fields, providing an overview of current research, mapping research streams, indicating potential future research avenues and highlighting some managerial implications. Balanced Scorecard is used to gain a complete understanding of each organization’s relative performance (in terms of Financial Perspective, Customer Perspective, Internal Business Process, Learning and growth) to that of its competitors. The results derived from this research helps understand how long-term objectives and short-term goals need to be aligned for a better outcome of a business.</em></p> Ogi Maulana Firli, Pratami Wulan Tresna, Tetty Herawati Copyright (c) 2022 Ogi Maulana Firli, Pratami Wulan Tresna, Tetty Herawati https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1205 Wed, 19 Oct 2022 00:00:00 +0700 Faktor-Faktor yang Mempengaruhi Agresivitas Pajak dengan Dimoderasi oleh Ukuran Perusahaan http://owner.polgan.ac.id/index.php/owner/article/view/1213 <p>The highest tax revenue comes from income tax. The higher the taxable income of a company, it will affect the greater the cost of debt tax a company. It encourages companies to perform aggressive tax action. This study is conducted to test the audit committe independence, institutional ownership, corporate social responsibility, and leverage on tax aggressiveness moderated by firm size. The company's food and beverage subsector manufacturing listed in the Indonesian Stock Exchange for 2018-2021 and 32 served as a population for the study. The sample was taken using an purposive sampling technique which resulted in 63 units of analysis from 18 company's food and beverage subsector manufacturing. The data analyst technique used moderated regression analysis with IBM SPSS software version 25. The research result show that the corporate social responsibility has a negative effect on tax aggressiveness, while the audit committee independence, institutional ownership, and leverage do not affect on tax aggressiveness. Firm size has been proven to moderate the effect of corporate social responsibility on tax aggressiveness, but firm size can not moderate the effect of audit committee independence, institutional ownership, and leverage on tax aggressiveness. There are 7 companies that do not comply with OJK Regulation No. 55/PJOK.04/2015 concerning the formation and implementation guidelines of the audit committee so that the 7 companies are expecteded to be able to comply with the applicable regulations.</p> Angelica Vidda Andariesta, Trisni Suryarini Copyright (c) 2022 Angelica Vidda Andariesta, Trisni Suryarini https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1213 Mon, 31 Oct 2022 00:00:00 +0700 Faktor Teknologi, Organisasi, dan Lingkungan pada Penerapan Akuntansi Digital serta Dampaknya Terhadap Kinerja UMKM http://owner.polgan.ac.id/index.php/owner/article/view/1224 <p><em>Technological advances and intense business competition require MSME actors to be able to take advantage of technology in managing their business, one of which is by applying digital accounting. The factors that will be analyzed in this study use the Technology-Organization-Environment (TOE) Framework. The study was conducted on MSME actors in Tegal City with a sampling technique in the form of purposive sampling. The research was obtained in the form of primary data with a collection technique through a questionnaire with a total of 96 MSME actors as respondents. The data that has been collected was analyzed using WarpPLS 7.0. The results show that relative advantage, compatibility, owner commitment, competitive pressure, and government support have a significant effect on the application of digital accounting, and the application of digital accounting has a significant effect on the performance of MSMEs. Meanwhile, organizational readiness has no significant effect on the application of digital accounting. The results of this study are expected to be used by the government as consideration for policy-making related to the development of a digital financial ecosystem for MSMEs in the City and Regency of Tegal.</em></p> Aryanto Aryanto, Naila Hanum, Rafi Syaefudin Copyright (c) 2022 Aryanto Aryanto, Naila Hanum, Rafi Syaefudin https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1224 Thu, 20 Oct 2022 00:00:00 +0700 Apakah Tunneling Menurunkan Kinerja Perusahaan? Studi Pada Industri Manufaktur di Indonesia http://owner.polgan.ac.id/index.php/owner/article/view/1236 <p><em>This research aims to determine the effect of related party transactions tunneling on the manufacturing industry accounting performance and market performance. We believe that the higher the tunneling through related party transactions carried out by the company, the lower the company's performance. Related party transactions are measured by related party transactions with account receivable, other receivable and assets other than account receivables and other receivables.This research sample is 175 manufacturing industry companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020 with 525 observations as panel data. This hypothesis examined by panel data regression with Eviews program. Based on panel data regression test, this research found tunneling proxied by related party transactions with assets other than </em><em>account receivables and other receivables negatively affects financial performance (ROA) means the more industry manufacturing do related party transaction with assets other than account receivables and other receivables ability to earn profit is getting lower. Also, tunneling proxied by related party transactions with assets other than account receivables and other receivables negatively affects market performance (TOBIN), the more industry manufacturing do related party transaction with assets other than account receivables and other receivables unfluent ability of investment profit sharing make share price weak. This finding align with the type II agency theory that the majority shareholder dominates the minority shareholder causing agency conflict.</em></p> <p> </p> <p><strong><em>Keywords</em></strong><em>: </em><em>Agency Theory,</em> <em>Financial Perfo</em><em>r</em><em>mance,</em> <em>Market Perfo</em><em>r</em><em>mance, Related Party Transaction</em><em>, </em><em>Tunneling</em></p> Supatmi, Millenia Tri Gamasti Copyright (c) 2022 Supatmi, Millenia Tri Gamasti https://creativecommons.org/licenses/by-nc/4.0 http://owner.polgan.ac.id/index.php/owner/article/view/1236 Sun, 23 Oct 2022 00:00:00 +0700