Owner : Riset dan Jurnal Akuntansi https://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> </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://drive.google.com/file/d/1T9W1-DP0tT2ywafShw0aw5XMsnzHXViC/view?usp=sharing"><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 30%. 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> Politeknik Ganesha Medan en-US Owner : Riset dan Jurnal Akuntansi 2548-7507 The Effect Of Managerial Coaching, Person-Job Fit, And Motivation Toward Employee Performance: The Mediating Role Of Satisfaction And Engagement https://owner.polgan.ac.id/index.php/owner/article/view/844 <p><em>This study examines the effect of managerial coaching, person-job fit, and motivation toward employee performance with the mediating role of employee satisfaction and engagement based on a study on a manufacturing enterprise in Indonesia listed on the Indonesia Stock Exchange (IDX). This research uses a quantitative approach with 116 respondents from manufacturing companies listed on the Indonesia Stock Exchange (IDX) in Indonesia. The results of this study are (1) there is a positive and significant relationship between managerial coaching and performance, (2) there is no relationship between person-job fit and performance, (3) there is no influence on motivation to performance, (4) there is no effect of managerial coaching on satisfaction, (5) there is a positive and significant relationship between person-job fit and satisfaction, (6) there is a positive and significant relationship between motivation and satisfaction, (7) there is a positive and significant relationship between managerial coaching and engagement, (8) there is no relationship between person-job fit and engagement, (9) there is a positive and significant relationship between motivation and engagement, (10) there is no relationship between satisfaction and performance, and (11) there is a positive and significant relationship between engagement and performance</em><em>.</em></p> Krisna Wahyu Nugraha Eka Nurlita Kurnia Wardhani Copyright (c) 2022 Anita Ade Rahma https://creativecommons.org/licenses/by-nc/4.0 2022-05-11 2022-05-11 6 3 10.33395/owner.v6i3.844 Pentingnya Financial Education dan Financial Knowledge terhadap Inklusi Keuangan Pada Era Fintech di Indonesia https://owner.polgan.ac.id/index.php/owner/article/view/866 <p>This study aims to determine the effect of financial literacy (financial education) and (financial knowledge) on financial inclusion in the fintech era in Indonesia and the effect of financial literacy (financial education) and (financial knowledge) on financial inclusion through the Fintech era in Indonesia. This research is a quantitative research. The population of this research is people throughout East Java. The sampling technique used was purposive sampling. The data collection technique of this research used literature study, and field research. This study uses the dependent variable, namely financial inclusion, while the independent variable, namely financial education and financial knowledge, while the moderating variable is financial technology. The conclusion of this study is that the financial education and financial knowledge variables have a negative effect on financial inclusion, while the fintech variable is able to mediate the strong influence of financial education and financial knowledge on financial inclusion. The results of this study provide an opportunity for other researchers to test the effectiveness of various financial inclusion strategies carried out by the government and universities in Indonesia, so as to obtain updated data for further updates.</p> Mega Arisia Dewi Copyright (c) 2022 Mega Arisia Dewi https://creativecommons.org/licenses/by-nc/4.0 2022-05-24 2022-05-24 6 3 10.33395/owner.v6i3.866 Tax Avoidance Terhadap Perspektif Komisaris Independen,Kompensasi Rugi Fiskal dan Pertumbuahn Aset https://owner.polgan.ac.id/index.php/owner/article/view/876 <p>Tax avoidance is a tax avoidance practice carried out by taxpayers, especially corporate taxpayers to reduce or even eliminate the tax burden by taking advantage of loopholes. In tax policies and regulations. This study aims to analyze and examine the effect of independent commissioners, asset growth and fiscal loss compensation on tax avoidance. The population used in this study are mining sector companies listed on the Indonesia Stock Exchange (IDX) for a five-year period, 2016-2020. With a final sample of 60. The method used in this research is using purposive sampling technique. The data analysis technique uses panel data regression analysis using the Eviews 12 program. The results of this study partially explain that independent commissioners have a significant negative effect on tax avoidance, asset growth has no significant effect on tax avoidance. And fiscal loss compensation has no significant effect on tax avoidance.</p> Siti Zulfatin Nihayah Rachmawati Meita Oktaviani Copyright (c) 2022 siti zulfatin nihayah https://creativecommons.org/licenses/by-nc/4.0 2022-05-28 2022-05-28 6 3 Pengaruh CR, ROA, DER terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Moderasi https://owner.polgan.ac.id/index.php/owner/article/view/880 <p><em>Based on the objectives of this research, including to find out the results of the test how much influence the Current Ratio (CR), Return on Assets (ROA) and Debt to Equity Ratio (DER) have on firm value, and the effect of Good Corporate Governance (GCG) as moderation the research method used is quantitative. The population is taken from food and beverage company data from 2018 to 2020. The sampling is purposive sampling. Initially the population of researchers was 78 companies, after passing the specified sample criteria, only 45 companies remained. The data analysis technique is Partial Least Square (PLS) including the SmartPLS 3 application. The results of the research : current ratio and return on assets have no effect on firm value. Debt to equity ratio has an effect on firm value. Current ratio and return on assets cannot be moderated by good corporate governance. Debt to equity ratio can be moderated by good corporate governance. The moderating variable in this study is the first one included in the moderating potential because the moderating effect 1 and the moderating effect 2 have no effect on the dependent variable. While the second type of moderation is included in pure moderation because the moderating effect 3 has an influence on the dependent variable, while the moderating variable does not affect the dependent variable.</em></p> Qorry Tsaniatuzaima Eny Maryanti Copyright (c) 2022 Qorry Tsaniatuzaima, Eny Maryanti https://creativecommons.org/licenses/by-nc/4.0 2022-05-28 2022-05-28 6 3 10.33395/owner.v6i3.880 Analisis Sentimen Pengungkapan Informasi Manajemen: Text Mining Berbasis Metode VADER https://owner.polgan.ac.id/index.php/owner/article/view/895 <p>Laporan keuangan menyajikan informasi yang berkaitan dengan kondisi keuangan perusahaan. Namun, ada berbagai jenis data yang disediakan untuk membantu kita dalam menilai dan memahami kondisi bisnis perusahaan. Data terkait perusahaan yang paling banyak tersedia adalah dalam bentuk teks. Data ini dapat mencakup laporan tahunan, situs web resmi, atau bahkan posting media sosial yang mungkin berisi data non-keuangan. Informasi nonkeuangan juga penting untuk membantu interpretasi informasi keuangan. Penelitian ini bertujuan untuk menganalisis sentimen diskusi dan analisis manajemen yang dimuat dalam laporan tahunan perusahaan manufaktur. Sampel penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016-2020 berturut-turut. Ada 102 perusahaan atau 510 observasi penelitian termasuk dalam penelitian ini. Penelitian ini menggunakan teknik analisis sentimen berbasis pendekatan leksikon dengan menggunakan metode VADER. Sedangkan proses analisis sentimen akan dibantu oleh aplikasi Orange Data Mining. Hasil penelitian menunjukkan bahwa pengungkapan positif lebih besar daripada sentimen negatif. Pola sentimen perusahaan yang diklasifikasikan berdasarkan sektor, ukuran perusahaan (total aset dan total penjualan), profitabilitas (ROI), dan likuiditas (rasio lancar) menunjukkan hasil yang relatif sama. Hasil ini menggambarkan bahwa karakteristik perusahaan tidak membuat perbedaan dalam pemilihan kata sentimen pada perusahaan manufaktur.</p> Emelia Aprodaid Marwa Ari Budi Kristanto Copyright (c) 2022 Emelia Aprodaid Marwa, Ari Budi Kristanto https://creativecommons.org/licenses/by-nc/4.0 2022-05-18 2022-05-18 6 3 10.33395/owner.v6i3.895 Dampak Tax Planning dan Digitalisasi Layanan Pajak terhadap Kepatuhan Wajib Pajak dimoderasi oleh Nasionalisme https://owner.polgan.ac.id/index.php/owner/article/view/909 <p><em>The purpose of this study was to examine tax planning, digitization of tax services, and nationalism on taxpayer compliance. As well as testing the moderating effect of tax planning and digitization of tax services on taxpayer compliance. The research method used is a quantitative method with data collection techniques, namely through a questionnaire with a random sampling method, the sampling method using the hair method, namely the number of respondents 5-10 times the number of indicators. The number of samples obtained is as many as 299 respondents as taxpayer status reported online. The sample was tested for validity and reliability as well as hypothesis testing through the Smart PLS software application. The results of the hypothesis test prove that there is no significant effect of tax planning on taxpayer compliance, there is a significant effect of digitizing services on taxpayer compliance, there is a significant effect of nationalism on taxpayer compliance, and there is no significant effect of moderating nationalism. on the effect of tax planning on taxpayer compliance, as well as the significant influence of nationalism moderation on the effect of digitizing services on taxpayer compliance. From this research, it can be said that when the government improves taxpayer compliance, it is necessary to improve, namely nationalism, service digitization, and moderation of nationalism on the influence of service digitization.</em></p> <p>&nbsp;</p> <p><strong><em>Keywords</em></strong><em>: Digitization of tax; Nationalism; Taxpayer Compliance; Tax Planning; Tax Service</em></p> Sihar Tambun Resti Riandini Resti Copyright (c) 2022 Resti Riandini Resti, Sihar Tambun Sihar https://creativecommons.org/licenses/by-nc/4.0 2022-05-24 2022-05-24 6 3 DAMPAK AKTIFITAS MERGER DAN AKUISISI KEPADA BIAYA HUTANG PADA PERUSAHAAN DI INDONESIA https://owner.polgan.ac.id/index.php/owner/article/view/845 <p>The research is related to the cost of debt that occurs when companies carry out merger and acquisition activities in the 2010-2018 period. The independent variable of this research is the cost of debt, the dependent variable is the revaluation of assets, the addition of new assets, and the addition of new guarantees, while the control variables are firm size, leverage, ratio of assets. The purpose of this study was to determine the impact of changes in assets on mergers and acquisitions activities carried out by the company on the cost of debt. The objects of this research are companies listed on the Indonesia Stock Exchange 2010-2018 that carry out mergers and acquisitions. Data collection method, using purposive sampling method and resulted in 62 companies that meet the requirements for research. The type of data used is secondary data. Data were analyzed using multiple regression analysis with the help of Eviews10. In this study, the revaluation of assets, the addition of new assets, and the addition of new collateral do not have a significant effect on the cost of debt. The results of other studies show that among the three control variables, firm size, the ratio of assets does not have a significant effect, while leverage shows a positive effect on the cost of debt.</p> <p><strong>Keywords: </strong>The Cost of Debt, Mergers, Acquisitions</p> Media Kusumawardani Achmad Soediro Fardinant Adhitama Muhammad Farhan Desri Yanto Copyright (c) 2022 Media Kusumawardani https://creativecommons.org/licenses/by-nc/4.0 2022-05-24 2022-05-24 6 3 10.33395/owner.v6i3.845 Pengaruh Persepsi E-Commerce, Modal Usaha, dan Penggunaan Sistem Informasi Akuntansi Terhadap Keputusan Berwirausaha di Pandemi Covid-19 https://owner.polgan.ac.id/index.php/owner/article/view/868 <p>Entrepreneurship among students is mushrooming. This is because students' thinking has changed. Those who have not done entrepreneurship because they have not realized the ability and intention to organize efforts to realize the dream of becoming a successful entrepreneur. This research has the aim of to analyze influence of e-commerce perception, venture capital and the use of accounting information systems in entrepreneurship decision-making in the Covid-19 pandemic. The population to be studied is all students of the Majoring in Sharia Accounting class of 2018, Sayyid Ali Rahmatullah Tulungagung State Islamic University. The study sample was 70 students selected by random sampling method. This research uses quantitative methods. The type of research conducted is associative. The method of data collection used is to distribute questionnaires. The results of this study showed that the perception of e-com merce and the use of accountin g infor mation systems had a pos itive and sign ificant effect on entre preneurship decisions in the Covid-19 pandemic, venture capital had no effect and was insignificant to entrepreneurship decisions in the Covid-19 pandemic. If tested simultaneously, it shows that the three variables, namely perceptions of electronic commerce, venture capital and the utilization of accountancy information systems, affect entrepreneurship decisions at Covid-19 pandemic.</p> Eva Risqita Listya Sari Dyah Pravitasari Copyright (c) 2022 Eva Risqita Listya Sari, Dyah Pravitasari https://creativecommons.org/licenses/by-nc/4.0 2022-05-04 2022-05-04 6 3 10.33395/owner.v6i3.868 Apakah Perilaku Kewarganegaraan Organisasi Dan Komitmen Afektif Berperan Dalam Kesiapan Karyawan Untuk Berubah? https://owner.polgan.ac.id/index.php/owner/article/view/877 <p><em>Changes in digitization at Tirtanadi Regional Water Company Medan (PDAM Tirtanadi) as a form of the organization's efforts to overcome the problem of offline services. The importance of employee readiness to change PDAM Tirtanadi Medan will support the planned transformation as expected. This study aimed to determine the effect of organizational citizenship behavior (OCB) and affective commitment on employee readiness to change at PDAM Tirtanadi Medan. This study used quantitative methods involving 88 employees as research samples. The sampling technique was simple random sampling. The data collection used was a questionnaire using a Likert scale which was distributed to respondents via a google form. The data analysis technique used an instrument test of reliability validity, classical assumption test, and hypothesis test was done by using multiple linear regression analysis. The results of this study indicate that OCB and affective commitment have a significant effect on employee readiness to change at the PDAM Tirtanadi Medan partially and simultaneously. The effect is given by OCB and affective commitment contributed to employee readiness to change, which is amounting to 14.6%. In this case, it is necessary to increase OCB and affective commitment that is right on target so that it can continue to improve employee readiness for the better. So that the increase in company productivity will also increase</em></p> Amelya Desvina Onan Marakali Siregar Copyright (c) 2022 Amelya Desvina, Onan Marakali Siregar https://creativecommons.org/licenses/by-nc/4.0 2022-05-15 2022-05-15 6 3 Analisis Modal Kerja pada Industri Telekomunikasi di Indonesia https://owner.polgan.ac.id/index.php/owner/article/view/891 <p><em>Working capital is an important aspect of company expenditure. Incapability to maintain a satisfactory level of working capital leads to higher possibility of default. The analysis of sources and uses of working capital is substantial for managers in predicting the usage and spending of efficient working capital. This study purposes to examine the reports on sources and use of working capital of telecommunication companies listed on the Indonesian stock exchange circa 2019 and 2020. Further, we collected six companies as samples, therefore there were 12 sample observations. Quantitative descriptive is used as the method and the secondary data was obtained from the financial reports. The results show that 33.3% of telecommunications companies use working capital optimally, meanwhile the remaining 66.7% have not been efficient in managing their working capital. Companies that are efficient in the use of working capital are PT Jasnita Telekomindo Tbk (JAST) and PT Telkom Indonesia Tbk (TLKM).</em></p> Mutiara Lusiana Annisa Ruth Samantha Hamzah Yobi Nagoya Pratiwi Copyright (c) 2022 Mutiara Lusiana Annisa, Ruth Samantha Hamzah, Yobi Nagoya Pratiwi https://creativecommons.org/licenses/by-nc/4.0 2022-05-24 2022-05-24 6 3 Determinan Rasio Keuangan dan Good Corporate Governance di Badan Usaha Milik Negara https://owner.polgan.ac.id/index.php/owner/article/view/898 <p><em>The study is classification as a quantitative study intended to see if there is any impact between a financial ratio and good corporate governance on the profitability of State-Owned Enterprises. A total of 14 State-Owned Enterprises were used as research samples from 2016-2020. Microsoft Excel 2007 and E-views 9 were used to process data using regression data analysis methods that panel as an analysis technique and used by the 5% level. Research has shown that profitability has been significantly influenced by liquidity and the board of directors, while profitability has been not significantly influenced by leverage, independent commissioners, and auditing committees.</em></p> <p><em><strong>Keywords</strong>: Financial Ratio, Good Corporate Governance, State-Owned Enterprises</em></p> Lucky Monic Sabatini Siwi Nugraheni Copyright (c) 2022 Lucky Monic Sabatini, Siwi Nugraheni https://creativecommons.org/licenses/by-nc/4.0 2022-05-18 2022-05-18 6 3 10.33395/owner.v6i3.898 Pengaruh Enterprise Risk Management, Corporate Social Responsibility, Free Cash Flow dan Leverage Terhadap Nilai Perusahaan pada Perusahaan Sektor Consumer Goods yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019 https://owner.polgan.ac.id/index.php/owner/article/view/853 <p><em>The purpose of this study was to examine the effect of Enterprise Risk Management, Corporate Social Responsibility, Free Cash Flow and Leverage on Firm Value in consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2016-2019 period. Firm value shows that the value of all assets owned by company, which can be used as a sign for investors to invest in a company. This research used a method with a quantitative descriptive approach. The population in this study were the consumer goods companies listed in Indonesia Stock Exchange (IDX) during the period 2016 to 2019 with a total of 40 companies and the sampling technique used purposive sampling and obtained 24 companies in consumer goods sector. Data analysis used multiple linear regression analysis, classical assumption test, the coefficient of determination test, F test and T test. The results of the study show that partially corporate social responsibility and free cash flow have significant effect on the firm value but enterprise risk management and leverage have no effect on the firm value. Variable enterprise risk management, corporate social responsibility, free cash flow and leverage simultaneously have a significant effect on firm value in consumer goods industry sector listed on Indonesia Stock Exchange in 2016-2019.</em></p> <p>&nbsp;</p> <p><strong><em>Keywords</em></strong><em>: </em><em>Enterprise Risk Management; Corporate Social Responsibility; Free Cash Flow;&nbsp; Leverage; Firm Value.</em></p> Namira Ufrida Rahmi Venny Veronika Wijaya Copyright (c) 2022 Namira Ufrida Rahmi, Venny Veronika Wijaya https://creativecommons.org/licenses/by-nc/4.0 2022-05-11 2022-05-11 6 3 10.33395/owner.v6i3.853 Strategi Manajemen Sumber Daya Manusia dalam Pengelolaan Keuangan BUMDES di Era Digitalisasi https://owner.polgan.ac.id/index.php/owner/article/view/870 <p><em>The purpose of this study is to analyze human resource management strategies in digitally managing BUMDes finances. The demand for the use of digitization must indeed be implemented to make it easier in the world of work. Digitalized financial reports can make it easier for BUMDes business owners to obtain information and data that is systematically arranged. This research method uses a qualitative method with a literature review approach. The data sources are taken from references to the Village Government Law, relevant research journals and books on village financial management. Data analysis using document analysis. The findings of this study are; BUMdes managers must be able to manage archives based on internationalization; BUMDes managers must be integrated in preparing financial SOPs; The BUMDes manager compiles correct digitizing accounting reports and administrative records so that they can provide management accountability in the use of capital participation funds that have been rolled out by the government.</em></p> Renya Rosari Pandu Adi Cakranegara Ratih Pratiwi Irsyad Kamal Chitra Indah Sari Copyright (c) 2022 Renya Rosari, Pandu Adi Cakranegara, Ratih Pratiwi, Irsyad Kamal, Chitra Indah Sari https://creativecommons.org/licenses/by-nc/4.0 2022-05-24 2022-05-24 6 3 Apakah Perekayasaan Laba Dipengaruhi oleh Akuntansi Lingkungan, Kapitalisasi Pasar, dan Asimetri Informasi? https://owner.polgan.ac.id/index.php/owner/article/view/878 <p><em>This study aims to examine the effect of the quality of environmental accounting disclosures, good corporate governance, and information asymmetry on the level of discretionary accruals. The specific target of this research is to empirically examine the effect of the quality of environmental accounting disclosures, good corporate governance, and information asymmetry on the level of discretionary accruals. The population of this research is all mining sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period as many as 47 companies. Determination of the sample was selected based on the Slovin method and purposive sampling criteria with a quantitative descriptive approach. This study uses secondary data from company financial reports, company annual reports and sustainability reports. Data analysis was performed using multiple linear regression analysis using SPSS version 26.0. By using multiple linear regression analysis as a research method, the results show that partially the quality of environmental accounting disclosures, good corporate governance, and information asymmetry have a significant effect on the level of discretionary accruals. Furthermore, based on the results of simultaneous testing, it is found that the quality of environmental accounting disclosures, good corporate governance, and information asymmetry together have a significant effect on the level of company discretionary accruals.</em></p> Bahtiar Effendi Copyright (c) 2022 Bahtiar Effendi https://creativecommons.org/licenses/by-nc/4.0 2022-05-24 2022-05-24 6 3 10.33395/owner.v6i3.878 Model Financial Technology (Fintech) Syariah di Sumatera Utara https://owner.polgan.ac.id/index.php/owner/article/view/893 <p><em>This study aims to analyze Islamic Financial Technology (Fintech) using a SWOT analysis approach in North Sumatra. This type of research uses qualitative research methods. Data collection techniques in research using interviews. This research was conducted in several Islamic Banks in North Sumatra, such as Bank Syariah Indonesia, BCA Syariah, Bank Mega Syariah, Bank Niaga Syariah and Bank Muamalat Indonesia. Data analysis technique with SWOT analysis. The results show that the opportunity for Islamic financial technology for Islamic banking is how financial technology as a newcomer can synergize with financial institutions, especially Islamic banking. After the researchers conducted the analysis, the conclusion of the financial technology opportunity is the opportunity to create income for Islamic Banking through collaboration with financial technology companies. And can facilitate customers such as transfer of funds, payments, borrowing capital, credit to asset management. Furthermore, the challenge for Islamic banking because of the existence of financial technology is the rise of crime in the world of technology and information</em><em>.</em></p> Siti Mujiatun Hanifa Jasin Muhammad Fahmi Jufrizen Jufrizen Copyright (c) 2022 Siti Mujiatun, Hanifa Jasin, Muhammad Fahmi, Jufrizen Jufrizen https://creativecommons.org/licenses/by-nc/4.0 2022-05-24 2022-05-24 6 3 Analisis Harmonized System Code dan Tarif Pabean Terhadap Pajak dimoderasi dengan Surat Keterangan Asal https://owner.polgan.ac.id/index.php/owner/article/view/907 <p>Perdagangan internasional dibuat suatu negara sebagai upaya dalam menjalin kerjasama berbagai negara dengan tujuan mengoptimalkan pertumbuhan ekonomi negara. Indonesa juga telah menjalin kesepakatan perdagangan bebas atau<em>Free Trade Aggrement (FTA) </em>dengan beberapa negara.Bertransaksi di pasar internasional mengharuskan impotir guna melengkapi beberapa-dokumen penting seperti <em>Harmonized System Code ,</em> Surat Penetapan Tarif dan/atau Nilai Pabean, Surat Keterangan Asal sebagai persyaratan. Tujuan penelitian ialah membuktikan pengaruh <em>Harmonized System Code</em> dan penetapan Surat Penetapan Tarif dan/atau Nilai Pabean terhadap penerimaan pajak yang dimoderasi oleh Penggunaan Surat Keterangan Asal .Kebaharuan penelitian ini terletak pada pemilihan variabel <em>Harmonized System Code</em> sebagai variable independen dan menepatkan Surat Keterangan Asal sebagai variabel moderating<em>.</em>Jenis penelitian ini ialah penelitian kuantitatif deskriptif.Variabel dependen yakni penerimaan pajak, variable independen yakni <em>Harmonized System Code</em> dan Surat Penetapan Tarif dan/atau Nilai Pabean , dan variable moderasi yakni surat keterangan asal. Populasi penelitian ini ialah wajib pajak, sehingga sampel penelitian ialah wajib pajak yang melakukan impor barang. Metode analisis yang digunakan ialah uji validitas, uji reabilitas, uji koefisien determinasi, dan uji hipotesis. Hasil penelitian bisa diketahui bahwasanya Surat Penetapan Tarif dan/atau Nilai Pabean dan penggunaan Surat Keterangan Asal mempunyai pengaruh terhadap penerimaan pajak, sedangkan pada penentuan <em>Harmonized System Code</em> tidak mempunyai pengaruh terhadap penerimaan pajak. Selain itu, penggunaan Surat Keterangan Asal dapat memoderasi pengaruh penentuan <em>Harmonized System Code</em>&nbsp; dan penetapan Surat Penetapan Tarif dan/atau Nilai Pabean terhadap penerimaan pajak</p> <p><strong>&nbsp;</strong></p> <p><strong>Kata kunci: <em>Harmonized System Code</em>,Surat Penetapan Tarif Pabean, Surat Keterangan Asli , Penerimaan Pajak</strong></p> Ajeng Wijayanti Martha Uliana Siahaan Copyright (c) 2022 Martha Uliana Siahaan https://creativecommons.org/licenses/by-nc/4.0 2022-05-26 2022-05-26 6 3