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> | <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) Sat, 01 Oct 2022 09:51:34 +0700 OJS 3.2.1.1 http://blogs.law.harvard.edu/tech/rss 60 Peran Financial Technology Berbasis Digital Payment System E-Wallet dalam Meningkatkan Literasi Keuangan https://owner.polgan.ac.id/index.php/owner/article/view/1105 <p><em>This study aims to determine the role of financial technology based on the digital payment system e-wallet in improving financial literacy in MSMEs. Financial technology based on the digital payment system e-wallet is a financial service that can help MSME actors to make payment transactions easily and automatically provide financial recording facilities related to cash receipt transactions that occur in the business of MSME actors. There are 4 levels of financial literacy, namely not literate, less literate, sufficient literate, and well literate. Financial literacy in this study was measured by knowledge and understanding, risks and benefits, features, security and confidentiality, and skills in using e-wallet used by MSME owners. The study was conducted on 2 MSME coffee shops that use financial technology based on the digital payment system e-wallet, namely Wiji Kopi and Tradition Ngopi. The type of research in this study is qualitative with a case study approach. This research uses spiral data analysis technique. This study uses primary data and secondary data in the form of interviews, observations, literature studies, and documentation. Research results The application of financial technology based on the digital payment system e-wallet facilitates the business activities of MSME coffee shop actors, especially in terms of managing payment transactions in their business so as to increase the financial literacy of coffee shop MSME actors.</em></p> Hikmatul Maulidah, Krisdiyawati, Erni Unggul Sedya Utami Copyright (c) 2022 Hikmatul Maulidah, Krisdiyawati, Erni Unggul Sedya Utami https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1105 Sat, 01 Oct 2022 00:00:00 +0700 Pengaruh pengetahuan investasi, manfaat motivasi, dan modal minimal investasi terhadap keputusan investasi di Pasar Modal https://owner.polgan.ac.id/index.php/owner/article/view/1186 <p><em>This study aims to determine the effect of investment knowledge, investment benefits, investment motivation and minimal capital on investment decisions by students. The population in this study is data from students majoring in accounting for the 2018 class from several universities in the city of Palembang with the help of the slovin method. While the sample data used were 85 respondents who came from students majoring in accounting. The data collection method used in this study is a qualitative method in which researchers distribute questionnaires that will be filled out by respondents using SPSS version 25 test equipment, Investment Benefits and Investment Motivation have no effect on Investment Decisions. While the Minimum Investment Capital affects investment decisions</em></p> Fitriasuri, Rahayu Maharani Abhelia Simanjuntak Copyright (c) 2022 Fitriasuri, Rahayu Maharani Abhelia Simanjuntak https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1186 Sat, 01 Oct 2022 00:00:00 +0700 Perilaku Manajemen Laba Pada Masa Pandemi: Studi Pada Industri Perbankan https://owner.polgan.ac.id/index.php/owner/article/view/1116 <p><em>The purpose of this study is to evaluate how corporate social responsibility and firm size moderated by good corporate governance affect earnings management. The financial statements of companies listed on the IDX for 2019–2021 are the data used in this analysis. The Indonesia Stock Exchange (IDX) website provides information for this research (</em><a href="http://www.idx.co.id"><em>www.idx.co.id</em></a><em>). There are 45 companies and 135 samples registered in 2019 to 2021. The sample in this study is the banking industry sector. There are 40 companies that meet the criteria. This study aims to determine whether corporate social responsibility and company size affect earnings management. As a result, there is no effect of corporate social responsibility moderated by good corporate governance on earnings management. This study shows the results that corporate social responsibility, profitability, leverage, and audit firm have no effect on earnings management. Likewise, corporate governance as moderated variable has no effect on earnings management, but managerial ownership and the board of commissioners as proxies of corporate governance show that they are able to weaken the influence of corporate social responsibility and company size on earnings management, while firm size moderated by good corporate governance has a positive effect on earnings management to reduce the company’s practice in doing earnings management.</em></p> Muhamad Zauqi Rachman, Khomsiyah Copyright (c) 2022 Muhamad Zauqi Rachman, Khomsiyah https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1116 Sat, 01 Oct 2022 00:00:00 +0700 Analisis faktor-faktor yang mempengaruhi tarif pajak efektif pada perusahaan manufaktur sektor Industri dasar dan Kimia https://owner.polgan.ac.id/index.php/owner/article/view/1193 <p><em>This study was conducted to prove whether profitability, firm size, leverage, capital intensity, and inventory intensity affect the effective tax rate. The population of this study is all manufacturing companies for the basic and chemical industry sectors listed on the IDX in 2018-2020. The sample selection used a purposive sampling technique and obtained 83 samples. Data analysis using multiple linear regression analysis with IBM SPSS version 26 program. The results of the study prove that profitability does not affect the effective tax rate. Firm size, leverage, capital intensity, and inventory intensity variables affect the effective tax rate.</em></p> Rizal Andreansah Lumbuk, Fitriasuri Copyright (c) 2022 Rizal Andreansah Lumbuk, Fitriasuri https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1193 Sat, 01 Oct 2022 00:00:00 +0700 Analisis Dampak COVID-19 Terhadap Harga Saham Bank Syariah Di Bursa Efek Indonesia https://owner.polgan.ac.id/index.php/owner/article/view/1123 <p><em>This study aims to examine the impact of Covid-19 on the share price of Islamic banks. The research variables used are daily stock price data for Islamic banks for 40 stock trading days before the official announcement of the Covid-19 case in Indonesia and 40 stock trading days after the Covid-19 case was announced. The test results show that there is a difference in the share price of Islamic banks before the announcement of positive cases of Covid-19 in Indonesia and after the announcement of positive cases of Covid-19 in Indonesia, with a significance value of 0.000. After the Covid-19 announcement, it was seen that the share price of Islamic banks fell compared to before the announcement.</em></p> Eko Darmawan Suwandi Copyright (c) 2022 Eko Darmawan Suwandi https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1123 Sat, 01 Oct 2022 00:00:00 +0700 Kecerdasan Spiritual sebagai Variabel Moderating pada Pengaruh Narsisme terhadap Perilaku Keputusan Investasi https://owner.polgan.ac.id/index.php/owner/article/view/1128 <p><em>This research aimed to examine empirically the impact of narcissism on investment decision behavior with spiritual intelligence as a moderating variable. The method used in this research is quantitative. The population of this research is D3 college students of accounting program class of 2020 at Politeknik Negeri Tanah Laut as a State University (PTN) and S1 college students of accounting program class of 2019 and 2020 at Sekolah Tinggi Ilmu Ekonomi Nasional Banjarmasin as Private Universities (PTS). The samples of this research are 195 college students, obtained using the purposive sampling technique. This type of data uses primary data through distributing questionnaires to respondents while path analysis is used to test research hypotheses in order to formulate research results by means of statistical testing through SPSS software and WarpPLS. The result shows that narcissism affects investment decision behavior. This research also finds that spiritual intelligence can not moderate the effect of narcissism on investment decision behavior. These findings help to obtain insight regarding the special concern on approach that can minimize aggressive investment decision behavior which is narcissism. These empirical findings can also be used as benchmarks for similar research, especially in responding to the challenges of the times and the rise of socio-economic phenomena among millennials during the Covid-19 period for universities.</em></p> Astia Putriana, M. Riduan Abdillah, Gati Anjaswari Copyright (c) 2022 Astia Putriana, M. Riduan Abdillah, Gati Anjaswari https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1128 Sat, 01 Oct 2022 00:00:00 +0700 Keberhasilan Corporate Turnaround Pada Perusahaan Yang Mengalami Financial Distress di Masa Pandemi COVID-19 https://owner.polgan.ac.id/index.php/owner/article/view/1131 <p><em>This study intended to examine how company turnover was measured in Indonesian stock real estate markets and real estate companies in 2019-2020. The logistic regression analysis of assets retrenchment, expense retrenchment, free assets, and company size was adopted for the study to quantify corporate turnaround. There were 76 firms involved in real estate and property, according to the Indonesia Stock Exchange. Only 56 real estate and property companies out of that total satisfy the requirements or were eligible to be included as the sample. The researcher employed the sampling approach to select a sample that met a set of criteria to determine this sample.</em> <em>The sample taken by the researcher is in the form of financial statements which are a source of quantitative data from the official website</em><em>.</em><em> The result of this study proves that free assets and company size have a positive and significant effect on a company’s ability to successfully implement a corporate turnaround as evidenced by a significance value of more than 0.05. Meanwhile, the variables of asset retrenchment and expenses retrenchment have no significant effect on the Company's success in carrying out corporate turnaround as evidenced by a significance value of less than 0.05. </em></p> Ryan Chetta, Khomsiyah Copyright (c) 2022 Ryan Chetta, Khomsiyah Khomsiyah https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1131 Sat, 01 Oct 2022 00:00:00 +0700 Analisis Peningkatan Potensi Ekonomi Desa Melalui Pemberdayaan Industri Kecil Menengah (IKM) Berbasis Teknologi Pada Masyarakat Nelayan Desa Sirukkungon Kabupaten Toba Sumatera Utara https://owner.polgan.ac.id/index.php/owner/article/view/1134 <p><em>The backwardness of Sirukkungon Ajibata Village as one of the tourist villages in Toba Regency is the phenomenon behind this research. Sirukkungon village is a village located around Lake Toba, which is why the fish farm in Sirukkungon utilizes cages in Lake Toba. The majority of the residents of Sirukkungon Village are fishermen, fishermen with low economic levels. From the results of the initial survey, researchers found facts in the field that Sirukkungon Village is very rich in lake ecosystems that are still very natural, so there are lots of freshwater fish there. In addition, the natural conditions are very beautiful and beautiful to be the main attraction. However, as a tourist village, Sirukkungon is still very far behind compared to other villages. The condition of community resources that are classified as low, the mindset that is still closed and there is no role for technology makes this village left behind. It is hoped that the results of this study can answer the economic problems of Sirukkungon village through the application of the strategies offered. The research method used is descriptive qualitative using IFAS and EFAS matrices in SWOT analysis where the researcher is the research tool. The results of this study are technology-based IKM Empowerment has a high potential for success because villages have strengths and opportunities that are greater than weaknesses and threats.</em></p> Eka Pratiwi Septania Parapat, Ricat Berlien Copyright (c) 2022 Eka Pratiwi Septania Parapat, Ricat Berlien https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1134 Sat, 01 Oct 2022 00:00:00 +0700 Peran Manajemen Risiko Dalam Memoderasi Rasio Keuangan Terhadap Nilai Perusahaan https://owner.polgan.ac.id/index.php/owner/article/view/1137 <p>Penelitian ini merupakan penelitian kuantitatif yang ditujukan untuk mengetahui peranan manajemen risiko dalam memoderasi rasio keuangan terhadap nilai perusahaan, serta untuk mengetahui peranan rasio profitabilitas (<em>return on equity ratio</em>), peranan rasio solvabilitas (<em>debt to equity ratio</em>), dan peranan rasio likuiditas (<em>current ratio</em>) terhadap nilai perusahaan (Tobin’s Q). Populasi dalam penelitian ini adalah perusahaan sektor properti di Bursa Efek Indonesia (BEI) periode 2017-2020. Pemilihan sampel yang digunakan adalah <em>purposive sampling</em>, sehingga diperoleh 30 perusahaan dengan periode penelitian 4 tahun, serta memperoleh 120 data penelitian. Analisis data dalam penelitian menggunakan analisis regresi data panel dengan aplikasi <em>E-Views</em> 12 dan tingkat signifikansi sebesar 5%. Hasil dari penelitian secara parsial menunjukkan bahwa : profitabilitas berpengaruh terhadap nilai perusahaan, manajemen risiko tidak memoderasi profitabilitas terhadap nilai perusahaan, solvabilitas berpengaruh terhadap nilai perusahaan, manajemen risiko tidak memoderasi solvabilitas terhadap nilai perusahaan, likuiditas berpengaruh terhadap nilai perusahaan, dan manajemen risiko tidak memoderasi likuiditas terhadap nilai perusahaan.</p> Maychael, Dewi Cahyani Pangestuti Copyright (c) 2022 Dewi Pangestuti https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1137 Sat, 01 Oct 2022 00:00:00 +0700 Likuiditas, Kebijakan Dividen, Leverage, Non-Performing Loan dan Nilai Perusahaan Bank BUMN yang Go Public https://owner.polgan.ac.id/index.php/owner/article/view/1076 <p><em>Economic development in Indonesia began with the development of the banking industry. As a company, the bank cannot override its primary objective. The main objective of a company is to increase the firm value. This study aims to determine how the effect of liquidity, dividend policy, leverage, and non-performing loans on the firm value of state-owned banks that go public in Indonesia. The population in this study is state-owned banks listed on the Indonesia Stock Exchange (IDX). The method used is a non-probability sampling method with a purposive sampling technique and obtained 4 state-owned banks were used as samples for a research period of 10 years (2011-2020). The data analysis technique used is Structural Equation Modeling Partial Least Square (SEM-PLS) with the help of SmartPLS (v. 3.2.9) software as a data analysis tool. The results of this study showed that liquidity and non-performing loans have a significant effect on firm value. Dividend policy and leverage have no significant impact on firm value. Further research can add other variables that affect the value of banking companies, such as profitability, Capital Adequacy Ratio (CAR), Debt to Equity Ratio, company size, and company growth. Also can conduct research in other sectors such as manufacturing, mining, and pharmaceuticals.</em></p> Azhar Latief Copyright (c) 2022 Azhar Latief https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1076 Sat, 01 Oct 2022 00:00:00 +0700 Pengaruh skeptisme profesional dan kompetensi auditor terhadap kualitas audit jarak jauh pada masa pandemi Covid-19 pada kantor Akuntan Publik di Bandung https://owner.polgan.ac.id/index.php/owner/article/view/1143 <p><em>Audit quality is the market value probability that the audit report will find opportunities in the financial statements, namely violations of the client's accounting system. In order to support audit quality, auditors must have a skeptical and competent attitude. The formulation of the problems studied in this study are: (1) How is the effect of professional skepticism of auditors on remote audit quality during the Covid-19 pandemic. (2) How does auditor competence affect remote audit quality during the Covid-19 pandemic. (3) How does professional skepticism and auditor competence affect remote audit quality during the Covid-19 pandemic. </em><em>This study aims to determine the effect of professional skepticism and auditor competence on remote audit quality during the Covid-19 pandemic. The sample method used is simple random sampling method with a sample of 50 auditors at the Bandung City Public Accountant Office. The data analysis method used in this research is using multiple linear regression analysis method using SPSS 25 software. The results of this study indicate that professional skepticism (X1) and Auditor competence (X2) has a positive and significant effect simultaneously on quality of remote audits during the covid-19 pandemic (Y).</em></p> Suci Fitria Cisadani, Aida Wijaya Copyright (c) 2022 Suci Fitria Cisadani, Aida Wijaya https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1143 Sat, 01 Oct 2022 00:00:00 +0700 Ukuran perusahaan, Capital Intensity, Pendanaan aset dan profitabilitas sebagai determinan faktor agresivitas pajak https://owner.polgan.ac.id/index.php/owner/article/view/1152 <p>Pajak memiliki peranan penting bagi perekonomian Negara, namun di sisi lain, pajak dianggap sebagai biaya yang akan mengurangi keuntungan perusahaan dan memperkecil jumlah laba bersih. Oleh karena itu, perusahaan melakukan berbagai kegiatan untuk dapat meminimalkan beban pajaknya. Agresivitas pajak merupakan upaya yang perusahaan gunakan dalam mengurangi beban pajaknya dengan kegiatan mengurangi pemasukan kena pajak melalui dua cara, yaitu <em>Tax Avoidance &amp; Tax Evasion. </em>Meskipun dalam beberapa haltidak bertentangan dengan peraturan yang ada, tetapi semakin besar celah penghematan pajak sebuah industri maka industri tersebut semakin agresif atas pajak. Penelitian ini bertujuan untuk mengetahui determinan faktor dari agresivitas pajak. Penelitian ini dilakukan terhadap perusahaan manufaktur sub sektor makanan dan minuman yang terdapat di Bursa Efek Indonesia periode 2018-2021, dengan metode pemilihan diperoleh sampel penelitian sebanyak 24 perusahaan<em>. </em>Data yang digunakan adalah laporan keuangan yang dipublikasikan oleh Bursa Efek Indonesia. Alat analisis yang digunakan adalah analisis regresi linear berganda untuk mengetahui pengaruh ukuran perusahaan, <em>capital intensity</em>, pendanaan aset, dan profitabilitas terhadap agresivitas pajak. Pengolahan data dalam penelitian ini menggunakan program <em>Statistical Package for the Social Science (SPSS) </em>versi 25. Dari hasil penelitian diketahui bahwa ukuran perusahaan dan <em>capital intensity</em><em> berpengaruh positif terhadap agresivitas pajak</em><em>, </em>pendanaan aset dan profitabilitas berpengaruh negatif terhadap agresivitas pajak.</p> Anissa Amalia Mulya, Desy Anggraeni Copyright (c) 2022 Anissa Amalia Mulya, Desy Anggraeni https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1152 Sat, 01 Oct 2022 00:00:00 +0700 Pengaruh Komisaris Independen Dan Kepemilikan Institusional Terhadap Konservatisme Akuntansi Pada Perusahaan BUMN https://owner.polgan.ac.id/index.php/owner/article/view/1156 <p><em>Accounting conservatism is a precautionary principle at the time of financial reporting so that companies are not in a hurry when recognizing and assessing assets and profits so that they can immediately recognize possible losses and debts that may occur, value assets with the lowest value, and take into account liabilities with the highest value. </em><em>The application of conservatism in making financial statements, an investor can view financial statements transparently and without any element of manipulation contained in the financial statements, because the concept of conservatism is recognizing all losses and recognizing profits only when the profits actually occur.</em> <em>Accounting conservatism is a concept that recognizes expenses and liabilities directly even though there is uncertainty about the outcome, but only recognizes revenues and assets when they are actually received. This study aims to obtain empirical evidence of the effect of independent commissioners</em><em> and institutional ownership on accounting conservatism. This research is classified as quantitative research. The population in this study are state-owned companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling method used is purposive sampling. The analytical method used is panel data analysis.</em> <em>The number of sample companies used are 17 state-owned companies in a span of 3 years, so the final data used is 51 observational data. The results show that 1) Independent Commissioner has a positive effect on accounting conservatism</em><em> 2)Institutional ownership has no effect on accounting conservatism</em></p> Gerry Hamdani Putra, Denny Novi Satria Copyright (c) 2022 Gerry Hamdani Putra, Denny Novi Satria https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1156 Sat, 01 Oct 2022 00:00:00 +0700 Studi Empiris Kualitas Audit Pada Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Lampung https://owner.polgan.ac.id/index.php/owner/article/view/1098 <p><em>This study aims to obtain empirical evidence about the effect of competence, independence and objectivity on audit quality. The population in this study were all auditors who worked at the Supreme Audit Agency of the Republic of Indonesia. Researchers took a sample of 60 auditors who is still active. The data used in this study is primary data. The primary data used by the researcher is in the form of a questionnaire using a series of structured questions relating to the problem to be studied and related to the variables to be studied, namely: Competence, Independence, Objectivity and Audit Quality. Data collection techniques carried out in this study using a questionnaire technique. Researchers obtained data by sending a questionnaire via google form to the auditors of the Lampung Representative Audit Board. While the measuring instrument or research instrument used in this research is to use a Likert scale. Processing and analyzing data in this study using the SPSS program which is used to calculate statistical values in the form of descriptive statistical tests, data quality tests, multiple regression tests, classical assumption tests and hypothesis testing. Data analysis using multiple linear regression analysis is used to determine the direction and how much influence the independent variable has on the dependent variable. Based on the results of the study, it was found that competence and objectivity had a significant effect on audit quality, while independence had no significant effect on audit quality.</em></p> Muhammad Ichsan Siregar, Muhammad Hidayat, Abdullah Saggaf, Sri Maryati, Nilam Kesuma Copyright (c) 2022 Muhammad Ichsan Siregar, Muhammad Hidayat, Abdullah Saggaf, Sri Maryati, Nilam Kesuma https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1098 Sat, 01 Oct 2022 00:00:00 +0700 Pengungkapan Aktivitas Corporate Social Responsibility Di Industri Kesehatan dan Farmasi Di Masa Pandemi Covid-19 https://owner.polgan.ac.id/index.php/owner/article/view/1163 <p><em>This study aims to study CSR disclosure practices by the four pharmaceutical companies listed on the Indonesia Stock Exchange, which consist of PT Indofarma Tbk, PT Sido Muncul Tbk, PT Kalbe Farma Tbk and Phapros Tbk. The basis of disclosure analysis uses the GRI 403 standard as a guideline in the aspect of disclosure. The case occurred due to the Covid-19 pandemic so that it directly affected the community and employees. This makes the company's disclosure practices can have a positive effect on the community and employees. This study uses descriptive qualitative with qualitative content analysis techniques on the sustainability reports of observed companies published in 2019-2020. The results of the analysis show the disclosure of occupational safety and health aspects through ten codes. The codes are health, environment, medicine, risk mitigation, prevention, training, quality of health, accidents, workers, and disease. The code is based on the disclosure standard GRI 403: Occupational Safety and Health. Using the theory of legitimacy, namely companies disclose information voluntarily when the law does not force them, it states an exchange between the company and the community which is called a contract.</em></p> Monica Adiya Victorie, Arthik Davianti Copyright (c) 2022 Monica Adiya Victorie, Arthik Davianti https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1163 Sat, 01 Oct 2022 00:00:00 +0700 Pengaruh Sales Growth, Likuiditas Dan Ukuran Perusahaan Terhadap Financial Distress https://owner.polgan.ac.id/index.php/owner/article/view/1113 <p><em>The company's goal other than making a profit is to be able to continue to grow and survive in the competition, but the emergence of internal threats such as financial difficulties can hinder the achievement of the company's goals. Therefore, management is required to perform optimally in the company's activities, especially financial in order to avoid financial distress. This study aims to determine the effect of sales growth, liquidity and firm size on financial distress. The population of this study are transportation companies listed on the Indonesia Stock Exchange for the 2016-2021 period. The sample selection using purposive sampling technique, the sample obtained is 16 companies with a 6 year observation period so that there are 96 research data. The type of data used in this research is quantitative data. The data collection method uses secondary data in the form of financial reports. The method used is descriptive and verification method using a quantitative approach. The data analysis technique used in this research is logistic regression analysis, coefficient of determination, partial significance test using Eviews version 9. The results show that sales growth has no effect on financial distress, liquidity has no effect on financial distress and the size of the company has a negative effect on financial distress.</em></p> Lise Roswati Rochendi, Nuryaman Copyright (c) 2022 Lise Roswati Rochendi, Nuryaman Nuryaman https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1113 Sat, 01 Oct 2022 00:00:00 +0700 Determinan pengungkapan aset biologis pada perusahaan agrikultur yang terdaftar di BEI https://owner.polgan.ac.id/index.php/owner/article/view/1188 <p><em>This study aims to empirically prove the effect of biological assets intensity, firm size, Ownership Concentration, type of KAP, firm growth, and profitability on the disclosure of biological assets.. This type of research is quantitative research. The population in this study is all financial data of agricultural companies listed on the IDX in 2019-2021 as many as 26 companies. The sampling technique in this study used a purposive sampling technique for as many as 14 companies. The data analysis technique used descriptive statistical analysis, classical assumption test, multiple linear regression analysis, Coefficient of Determination, Simultaneous Test (F-Test), and Partial Test (T-Test) processed with SPSS 26. The results of this test indicate that the variable biological asset intensity and profitability have a significant positive effect on the disclosure of biological assets, and the type of KAP variable has a significant negative effect on the disclosure of biological assets. While the variables of firm size, ownership concentration, and firm growth do not affect the disclosure of biological assets</em><em>.</em></p> Fitriasuri, Melinda Astria Putri Copyright (c) 2022 Fitriasuri, Melinda Astria Putri https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1188 Sat, 01 Oct 2022 00:00:00 +0700 Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan dan Financial Distress Terhadap Audit Delay https://owner.polgan.ac.id/index.php/owner/article/view/1119 <p><em>This study aims to determine whether profitability, solvency, company size and financial distress have an effect on audit delay in Consumer Goods companies listed on the Indonesia Stock Exchange for the period 2016 – 2020.</em> <em>This research method uses quantitative. The research population includes all consumer goods companies listed on the Indonesia Stock Exchange for the period 2016 – 2020, with a sampling technique using purposive sampling. The population in this study obtained data as many as 53 companies and obtained a sample of 19 companies. The analytical technique used is multiple linear regression analysis using SPSS version 26 test tool.</em> <em>The results of this study indicate that partially the profitability variable proxied by return on equity (ROE) has no effect on audit delay in consumer goods companies listed on the Indonesia Stock Exchange for the period 2016 - 2020. While the solvency variable is proxied by debt to equity ratio (DER), company size as proxied by the natural logarithm of total assets and financial distress proxied by the Altman z-score has an effect on audit delay in consumer goods companies listed on the Indonesia Stock Exchange for the period 2016 – 2020.</em></p> Erika Cahya Gustiana, Dina Dwi Oktavia Rini Copyright (c) 2022 Erika Cahya Gustiana, Dina Dwi Oktavia Rini https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1119 Sat, 01 Oct 2022 00:00:00 +0700 Pengaruh Self Assessment System, Kesadaran Wajib Pajak Dan Account Representative Terhadap Kepatuhan WPOP Yang Melakukan Kegiatan Usaha Dan Pekerjaan Bebas Dengan Preferensi Risiko Sebagai Variabel Moderating https://owner.polgan.ac.id/index.php/owner/article/view/1195 <p><em>This study aims to determine the effect of the self-assessment system, taxpayer awareness, and account representative on the compliance of individual taxpayers who carry out business activities and independent work. individual taxpayer compliance, the effect of risk preference which acts as a moderating variable of the relationship between taxpayer awareness of individual taxpayer compliance, and the effect of risk preference which acts as a moderating variable of the relationship between account representatives and individual taxpayer compliance. This research was conducted by non-probability sampling method with a sample of 100 respondents from individual taxpayers. The data used are primary data through a questionnaire containing the respondents' answers. The data analysis used in this research is Moderated Regression Analysis. The results of this study show that the self-assessment system has a negative effect, while taxpayer awareness and account representation has a positive effect on individual taxpayer compliance. In addition, the risk preference moderating variable is not able to moderate the effect of the self-assessment system on individual taxpayer compliance, while the risk preference moderating variable can moderate the effect of taxpayer awareness and account representative on individual taxpayer compliance.</em></p> Fitriasuri, Kristina Ardila Copyright (c) 2022 Fitriasuri, Kristina Ardila https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1195 Sat, 01 Oct 2022 00:00:00 +0700 Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Terdaftar Di BEI Tahun 2016-2020 https://owner.polgan.ac.id/index.php/owner/article/view/1124 <p><em>The purpose of this study is to determine the effect of good corporate governance on the financial performance of companies listed on the IDX in 2016-2020. The variables used in this study are the board of commissioners (X1), the board of directors (X2), the audit committee (X3), and financial performance (Y). The method used in this study is a quantitative method with a purposive sampling technique. The type of data collection is secondary data which is accessed on the IDX official website. The results obtained partially show that the board of commissioners has no significant effect on the company’s financial performance, the board of directors has a significant effect on the company’s financial performance, and the audit committee has no significant effect on the company’s financial performance. Meanwhile, the three variables are; the board of commissioners, the board of directors, and the audit committee simultaneously have a significant effect on the financial performance of companies listed on the IDX in 2016-2020.</em></p> Kiki Amelia Bancin, Hendra Harmain Copyright (c) 2022 Kiki Amelia Bancin, Hendra Harmain https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1124 Sat, 01 Oct 2022 00:00:00 +0700 Pengaruh Good Corporate Governance dan Ukura Perusahaan terhadap Pengungkapan Sustainability Report serta Dampaknya terhadap Return Saham https://owner.polgan.ac.id/index.php/owner/article/view/1129 <p><em>This research aims to examine the effect of institutional ownership, board of commissioners, audit committee, and firm size on the disclosure of sustainability reports and their effect on stock returns. The data analysis method used is panel data regression analysis using eviews version 10. In this study, the sampling technique used was purposive sampling. The sample of this research is banks that publish financial reports and sustainability reports during 2018, 2019, and 2020 where finally 10 banks are obtained. Statistical method using multiple linear regression analysis, with hypothesis testing statistical test t. The results of this study indicate that the size of the company affects the sustainability report and the disclosure of the sustainability report can mediate the effect of institutional ownership, the board of commissioners, the audit committee, and the size of the company on stock returns. Institutional ownership, the board of commissioners, the audit committee have no effect on the sustainability report. Institutional ownership, board of commissioners, audit committee, company size, and sustainability report have no effect on stock returns.</em></p> Anggun Mita Tri Kusumawardani Copyright (c) 2022 Anggun Mita Tri Kusumawardani https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1129 Sat, 01 Oct 2022 00:00:00 +0700 Pengaruh Intellectual Capital dan Diversity Gender terhadap Financial Distress Dimoderasi oleh Firm Size https://owner.polgan.ac.id/index.php/owner/article/view/1132 <p><em>The study aimed to investigate the effect of intellectual capital and gender diversity on financial distress as measured by Zmijewski where firm size was as moderating variable. Population involved was that the company properties and real estate listed on the Indonesia Stock Exchange in the period of 2020 until 2021, 130 companies were as the population and the samples were chosen by using purposive sampling. The samples that met the criterion were 100 companies. The hypotheses were investigated by using Moderated Regression Analysis. The results revealed that intellectual capital has a negative effect on financial distress, gender diversity had a positive effect on financial distress. Firm size as moderation strengthens the relationship of intellectual capital and firm size as moderation weakens the relationship gender diversity to financial distress.</em><em>Companies can pay attention to factors outside the financial statements by increasing intellectual capital in terms of resources, so that the company is able to organize financial performance well so as to avoid financial distress. In addition, the factor of gender diversity as a determinant of the decision making of the board of directors is based on gender. This has an effect on optimal and dynamic decision making. So as to improve the Company's performance and minimize the occurrence of financial distress.</em></p> Amanda Putri Ramadanty, Khomsiyah Copyright (c) 2022 Amanda Putri Ramadanty, Khomsiyah Khomsiyah https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1132 Sat, 01 Oct 2022 00:00:00 +0700 Analisis Revitalisasi Desa Wisata dengan Mengoptimalkan Ekonomi Kreatif Melalui UMKM Berbasis Digital Pada Desa Sigapiton https://owner.polgan.ac.id/index.php/owner/article/view/1135 <p><em>Sigapiton Village is one of the villages in North Toba Regency which until now has not applied technology in economic activities, especially people's businesses, both UMKM, IKM, Cooperatives, and others.. The potential that is owned is not managed properly due to limited Human Resources so that the use of technology is also limited. The purpose of this study is to analyze the revitalization of tourist villages by optimizing the creative economy through technology-based SMEs. The stages of the research process start from the initial planning, namely making a written plan or plan by determining the date of implementation and the person in charge. After the research plan is summarized, the researcher immediately conducts an initial survey to obtain basic information about the topic to be studied. Data collection techniques were carried out by interview and observation. The analytical technique used is the Grounded Theory method, which is a qualitative analysis model using systematic procedures to develop scientific theories based on existing phenomena. The results of this study are digital-based SMEs are one of the most appropriate solutions to be applied to increase the productivity of business actors in Sigapiton Village, especially in terms of increasing sales through marketing.</em></p> <p> </p> Eko Deswin Miechaels Siringoringo, Muhammad Yunus Copyright (c) 2022 Eko Deswin Miechaels Siringoringo, Muhammad Yunus https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1135 Sat, 01 Oct 2022 00:00:00 +0700 Batasan Penghasilan Bruto pada SPT 1770 SS, Masihkah Sesuai? https://owner.polgan.ac.id/index.php/owner/article/view/1138 <p><em>Kepatuhan wajib pajak salah satunya dapat diketahui dengan melihat kemauannya dalam mengisi SPT. Bagi WP OP karyawan di Indonesia, SPT yang paling sederhana ialah formulir 1770 SS. Formulir ini dikeluarkan oleh DJP untuk memberikan kemudahan bagi WP OP karyawan dengan penghasilan bruto tertentu yang memiliki risiko ketidakpatuhan rencah. Saat ini batasan penghasilan bruto yang dapat menggunakan formulir tersebut ialah 60 juta rupiah, yang telah digunakan sejak 2008. Melihat kondisi saat ini, jumlah WP OP karyawan yang dapat menggunakan formulir tersebut sangat sedikit. Penelitian ini bertujuan untuk memberikan rekomendasi batasan penghasilan bruto bagi WP OP karyawan untuk menggunakan SPT 1770 SS. Penelitian dilaksanakan secara kualitatif. Berdasarkan hasil penelitian, direkomendasikan besaran sebesar Rp98.160.000,00 yang dapat dibulatkan menjadi Rp100.000.000,00. Rekomendasi diberikan dengan melihat besarnya PPh terutang maksimal pada rentang tahun 2009–2011 yang merupakan tahun-tahun awal pemberlakuan SPT 1770 SS.</em></p> <p><em>&nbsp;</em></p> <p><em>One of the ways in which taxpayer compliance can be identified is by looking at their willingness to fill out tax return. For employees as individual taxpayers in Indonesia, the simplest tax return is form 1770 SS. This form is issued by the DGT to provide convenience for employees as individual taxpayers with a certain gross income who have a low risk of non-compliance. Currently, the gross income limit that can use this form is IDR 60 million, which has been used since 2008. Looking at the current conditions, the number of employees as individual taxpayers who can use this form is very small. This study aims to provide recommendations for gross income limits for employees as individual taxpayers to use tax return form 1770 SS. The research was carried out qualitatively. Based on the research results, the recommended amount is IDR 98,160,000.00 which can be rounded up to IDR 100,000,000.00. Recommendations are given by looking at the maximum amount of income tax payable in the range of 2009–2011 which are the early years of the tax return form 1770 SS.</em></p> Marsono, Hanik Susilawati Muamarah Copyright (c) 2022 Hanik Susilawati Muamarah, Marsono https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1138 Sat, 01 Oct 2022 00:00:00 +0700 Pemilihan Metode Akuntansi R&D dan Penghematan Pajak: Studi Empiris di Indonesia pada Era Covid-19 Era Vuca https://owner.polgan.ac.id/index.php/owner/article/view/1149 <p><em>This study examines the accounting method of expenditures for research and development by companies listed on the Indonesia Stock Exchange (IDX). This study uses the periode before and during the Covid-19 pandemic. This study uses Positive Accounting Theory and Contingency Theory as the basis for developing hypotheses with a sample of 168 obtained from 56 companies in Indonesia as one of the countries adopting International Financial Reporting Standards (IFRS) with a research period of 2018-2020. This study uses a regression test with research result showing that in the conditions of the Covid-19 pandemic with high uncertainty and limited information, the intensity of companies to capitalize on research and development expenditures is smaller than before the Covid-19 pandemic. This study provides an overview for companies in making decisions regarding the accounting treatment of expenditures for research and development, especially in conditions of uncertainty and limited information.</em></p> Marcellina Vera Puspitasari, Dielanova Wynni Yuanita, Christine Novita Dewi Copyright (c) 2022 Marcellina Vera Puspitasari, Dielanova Wynni Yuanita, Christine Novita Dewi https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1149 Sat, 01 Oct 2022 00:00:00 +0700 Pengaruh struktur kepemilikan pada perusahaan keluarga yang terdaftar di Bursa Efek Indonesia: dimoderasi oleh Karakteristik Dewan https://owner.polgan.ac.id/index.php/owner/article/view/1154 <p><em>This study was to examine family ownership, institutional ownership, managerial ownership, and foreign ownership on the performance of family firms. In addition, this study will also examine family ownership which is moderated by the independent board of commissioners and the board of directors. This study uses quantitative methods and is tested using the SPSS application and E-views. The sample in this study is a family company listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2021. The company's performance variable in this study is measured by Tobin's Q. This study will conduct three tests. The first test is all variables without moderation. The second test is family ownership which is moderated by an independent board of commissioners. The third test is family ownership which is moderated by the board of directors. The results of this study are family ownership and foreign ownership have a significant positive effect on company performance. Meanwhile, institutional ownership, managerial ownership, family ownership moderated by an independent board of commissioners, and family ownership moderated by a board of directors have an insignificant effect on company performance. The results of this study can conclude that not all share ownership can affect the performance of a company.</em></p> Santi Yopie, Caroline Hakim Copyright (c) 2022 Santi Yopie, Caroline Hakim https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1154 Sat, 01 Oct 2022 00:00:00 +0700 Tantangan Pengaturan Anti-treaty Shopping di Indonesia Setelah Berlakunya Multilateral Instrument https://owner.polgan.ac.id/index.php/owner/article/view/1095 <p><em>This paper reviews the rapidly growing empirical literature on anti-treaty shopping arrangements after the adoption of multilateral instruments, especially those relating to the application of the Principal Purpose Test (PPT). The absence of a Principal Purpose Test definition in the agreement, or an international understanding of how the PPT should be interpreted means that various parties may act differently and provide different interpretations of a transaction or arrangement. In addition, the inequalities of evidence between the tax authorities and taxpayers on the justification of transaction motives or arrangements solely for the benefit of the agreement raises the potential for tax disputes that are getting bigger because of the different perspectives built by the tax authorities and taxpayers. The purpose of this study is to examine the theoretical and empirical aspects of the challenges and obstacles in implementing the PPT arrangement in Indonesia, as well as to see the development of the arrangement from a global perspective. The research approach used in this study is to use qualitative methods with data collection techniques through documentation and literature review or literature study by providing an understanding of a social phenomenon related to the implications of implementing the Principal Purpose Test. The results and conclusions of this study lead to the urgency that the Tax Authority increasingly needs to issue regulations related to the implementation of the Principal Purpose Test in order to create legal certainty for taxpayers.</em></p> Agung Kurniawan, Ning Rahayu Copyright (c) 2022 Agung Kurniawan, Ning Rahayu https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1095 Sat, 01 Oct 2022 00:00:00 +0700 Derajat Otonomi Fiskal Daerah Kabupaten Bangka Barat https://owner.polgan.ac.id/index.php/owner/article/view/1165 <p><em>This study aims to determine and analyze the Degree of Autonomy/Fiscal Independence in West Bangka Regency and analyze how big the correlation between GRDP and PAD is in West Bangka Regency. This study uses a quantitative approach with data analysis methods and hypothesis testing using panel data regression analysis. The data used in this research is the Regional Finance data of West Bangka Regency and the GRDP of West Bangka Regency in 2011 - 2020. The results of the study show that the value of the Degree of Fiscal Autonomy (DOF) of West Bangka Regency in the period 2011 to 2020 with the category " very less” but despite having a relatively small PAD, the GRDP of West Bangka Regency has always experienced growth, especially in the Manufacturing Sector, namely the tin processing industry. Based on the results of the analysis, the correlation value between GRDP and PAD is negative, meaning that the relationship between the two variables is not in the same direction, thus it can be interpreted that although PAD increases, GRDP has decreased. This is due to the fact that GRDP is dominated by the manufacturing sector which has no effect on local revenue. Because the processing sector is controlled by BUMN, namely PT. Timah Tbk.</em></p> Pebri Harto, Intiyas Utami, Rulyanti Susi Wardhani Copyright (c) 2022 Pebri Harto, Intiyas Utami, Rulyanti Susi Wardhani https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1165 Sat, 01 Oct 2022 00:00:00 +0700 Faktor-Faktor Yang Mempengaruhi Good Governance dengan Sumber Daya Manusia sebagai Variabel Moderasi https://owner.polgan.ac.id/index.php/owner/article/view/1192 <p><em>This study aims to find the empirical evidence of the influence about the Government's of Internal Control System, Fixed Assets Administration, Organizational Culture, Organizational Commitment and Information Technology on Good Governance with Human Resources as the moderating variable. This research was conducted in the work unit of Directorate General of Natural Resources and Ecosystem Conservation, the Ministry of Environment and Forestry. </em><em>The sampling technique used is the census d method by sending a questionnaire to the Nation Civil Apparatus using the application of Financial Accounting System at the agency level. Of the 225 questionnaires distributed, 218 were processed using WarpPLS 7.0 analysis. The results of the study prove that there is an influence of the Government's Internal Control System and Fixed Assets Administration on Good Governance. Meanwhile, Organizational Culture, Organizational Commitment and Information Technology cannot affect Good Governance. Human Resources are only able to moderate the relationship between the Government's Internal Control System and Fixed Assets Administration with Good Governance but are not able to moderate the relationship between Organizational Culture, Organizational Commitment, Information Technology and Good Governance.</em></p> Sally Edinov, Taufeni Taufik, Yesi Mutia Basri, Novita Indrawati, Emrinaldi Nur DP Copyright (c) 2022 Sally Edinov https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1192 Sat, 01 Oct 2022 00:00:00 +0700 Pengaruh Perputaran Modal Kerja dan Struktur Modal Terhadap Profitabilitas Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) Periode 2019-2021 https://owner.polgan.ac.id/index.php/owner/article/view/1121 <p><em>The survival of the company is influenced by various factors, one of which is profitability. There are several companies that experienced a decline in the profitability of companies listed on the Jakarta Islamic Index (JII) in the 2019-2021 period. This study aims to partially and simultaneously examine the effect of working capital turnover and capital structure on company profitability. The population in this study were 30 companies listed on the Jakarta Islamic Index (JII) Indonesia in the 2019-2021 period and a sample of 16 companies using purposive sampling technique. The data were processed using multiple linear regression analysis. The results of this study state that first, working capital turnover has a significant effect on profitability partially. Second, it states that the capital structure has no partial significant effect on profitability. Third, it states that working capital turnover and capital structure have a significant effect on profitability simultaneously.</em></p> Muhammad Anang Maulana, Nurwani Copyright (c) 2022 Muhammad Anang Maulana, Nurwani https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1121 Sat, 01 Oct 2022 00:00:00 +0700 Kinerja Keuangan Sebelum dan Masa Pandemi Covid-19 Pada Perusahaan BUMN https://owner.polgan.ac.id/index.php/owner/article/view/1201 <p><em>This study aims to determine the impact of the Covid-19 pandemic on the company's financial performance. In this study, the approach used by researchers was quantitative and comparative research. The population of this study is all construction service companies of State-Owned Enterprises listed on the Indonesia Stock Exchange in the period before the Covid-19 pandemic (2018-2019) and during the Covid-19 pandemic (2020-2021), totaling 4 companies. The data source used in this study is secondary data, </em><em>from </em><em>annual reports. In this study, the analytical methods used are descriptive quantitative analysis and inferential analysis. Inferential statistical analysis used in this study were paired sample t-test and independent sample t-test. The results of the overall hypothesis test show that there are differences in financial performance between before and during the Covid-19 pandemic, state-owned construction service companies listed on the Indonesia Stock Exchange. Over the past four years, infrastructure development carried out by state-owned construction companies has experienced a good increase. Problems occurred when the spread of the Covid-19 virus began in 2019 which resulted in 2020 infrastructure development being delayed. The delay in the end also affected the financial condition of SOEs. For companies, profits are not only ways and efforts to increase them, but also think about what to do to improve company performance so that they can maintain stability, growth and achievement on profits. The company's performance is related to the company's efforts in managing the resources it has in generating profits that can increase the company's prosperity</em><em>.</em></p> Amir Hasan, Nasharuddin Mas, Ana Sopanah Copyright (c) 2022 Amir Hasan, Nasharuddin Mas, Ana Sopanah https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1201 Sat, 01 Oct 2022 00:00:00 +0700 Analisis Perbandingan Kinerja Keuangan Bank BNI Syariah Dan Bank BRI Syariah Di Masa Pandemi Covid-19 https://owner.polgan.ac.id/index.php/owner/article/view/1023 <p><em>Financial performance as a measuring tool to determine the process of implementing financial resources owned by the company. The Covid-19 pandemic had an impact on the banking sector, resulting in non-current financing due to debtor arrears as a result of many people losing their jobs and difficulties in paying financing. This study has the aim of conducting a comparative analysis of financial performance between BRI Syariah Banks and BNI Syariah Banks during the Covid-19 pandemic, using financial report notes for quarter 1, 2, 3 and 4 for 2019, quarter 1 for 2020 through independent testing. Sample T-Test. There is a difference between the financial performance of Bank BNI Syariah and Bank BRI Syariah from the aspect of ROA, NPF and BOPO, while from the aspect of CAR and ROE it shows that there is no significant difference between the financial performance of BRI Syariah Bank and BNI Syariah Bank. This paper recommends to BNI Syariah to pay attention to the ROE and NPF ratios, while to BRI Syariah Banks to pay attention to the CAR, ROA and BOPO ratios.</em></p> Yulian Sahri, Andriansyah Bari, Ummi Kalsum, Randy Hidayat, Arraditya Permana Copyright (c) 2022 Yulian Sahri, Andriansyah Bari, Ummi Kalsum, Randy Hidayat, Arraditya Permana https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1023 Sat, 01 Oct 2022 00:00:00 +0700 Pengaruh Partisipasi Masyarakat, Transparansi dan Akuntabilitas dalam Pengelolaan Dana Program Pemberdayaan Masyarakat https://owner.polgan.ac.id/index.php/owner/article/view/1127 <p><em>This study aims to examine and analyze the effect of community participation, transparency and accountability in managing funds for community empowerment programs in the city of Kediri. Management of Community Empowerment Program funds through Village Deliberations to determine priorities, planning, implementation, supervision, administration, reporting, accountability from the Neighborhood Association to the Kelurahan, from the Kelurahan to the Regional Government. The scope of the Kediri City Community Empowerment Program is in the economic field. Health, Social, Education, Infrastructure and Youth. This research is a quantitative research by distributing questionnaires. The population in this study were 3 sub-districts (Betet, Tinalan and Banaran). Questionnaires were distributed to the community, the Neighborhood Association (RT) and village officials as implementers of the Community Empowerment Program activities. This study shows the results that community participation, transparency and accountability have a significant positive effect on the management of Community Empowerment Program funds.</em></p> Novie Astuti Setianingsih, Wiwiek Kusumaning Asmoro, Eti Putranti Copyright (c) 2022 Novie Astuti Setianingsih, Wiwiek Kusumaning Asmoro, Eti Putranti https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1127 Sat, 01 Oct 2022 00:00:00 +0700 Pengaruh Environmental Leadership dan Environmental Capability Terhadap Firm Performance Dimoderasi dengan Size https://owner.polgan.ac.id/index.php/owner/article/view/1130 <p><em>The purpose of the research is to examine the effect of environmental leadership and environmental capabilities on firm performance with moderating variable using the firm size. The financial reports and sustainability reports of companies listed on the IDX in 2020 and 2021 are data utilized in this research. The population used is companies listed on the Indonesia Stock Exchange (IDX) except the financial sector that publishes financial reports and reports from 2020 and 2021. The website of the Indonesian Stock Exchange (IDX) supplied the information for this research. There are 713 companies listed during the research. After removing outlier information, the study's overall sample size is 120 samples that fit the criteria. This study employed the purposive sampling method and the OLS analytic model. In real terms, this research found that environmental leadership has a large and negative impact on firm performance, while environmental capability has a significant and beneficial impact on firm performance. Moderating variable in this research show firm size weakens environmental leadership on firm performance but strengthens environmental capability on firm performance. The control variables in this research show environmental organizational culture, green supply chain management, and green organizational culture have no significant effect on the success of the firm performance.</em></p> Muhammad Rafi, Etty Murwaningsari Copyright (c) 2022 Muhammad Rafi, Etty Murwaningsari https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1130 Sat, 01 Oct 2022 00:00:00 +0700 Capital Structure, Accounting Conservatism, Agency Cost, dan Firm Value https://owner.polgan.ac.id/index.php/owner/article/view/1133 <p><em>The purpose of this research is to evaluate how capital structure, accounting conservatism, and agency cost impact firm value.</em> <em>The financial reports companies listed on the IDX in 2019–2021 are data utilized in this analysis. The website of the Indonesian Stock Exchange (IDX) supplied the information for this research.</em><em> There are 671 companies listed in 2019, 716 in 2020, and 769 in 2021. The samples in this research are non-cylicals consumer sector companies. There are 87 companies which was fit the criteria. The study aimed to investigate whether capital structure, accounting conservatism, and agency cost had an effect on firm value. Consequently, there was no effect of the company's capital structure on firm value. This indicates that shareholders are not too focused on capital structure to assess a company. However, companies that had high agency costs followed by good management. Thus, firm value was also high because it could be taken into consideration by shareholders to oversee management actions to support a better firm value. Then, accounting conservatism which showed caution over uncertainty in maintaining the quality of reported earnings. Accounting conservatism has a negative effect on firm value, this indicates that shareholders prefer companies that do not carry out accounting conservatism so that there is no early recognition of losses and company profits remain high.</em></p> Vika Aprianti, Khomsiyah Copyright (c) 2022 Vika Aprianti, Khomsiyah Khomsiyah https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1133 Sat, 01 Oct 2022 00:00:00 +0700 Analisis perbandingan tingkat akurasi model Financial Distress pada perusahaan sektor transportasi dan Logistik https://owner.polgan.ac.id/index.php/owner/article/view/1136 <p><em>Data on the average profit and loss and the movement of sectoral growth in transportation and logistics sector companies which experienced a decline indicate that investor confidence in these sectors is decreasing. The purpose of this study was to determine whether there were differences in the prediction results of the financial distress model and to find out how much accuracy each prediction model tested and which model had the highest level of accuracy. The sample in this study was selected by purposive sampling technique and obtained a total of 22 companies that became the research sample. The research method uses a non-parametric test, namely the Kruskal-Wallis test and the level of accuracy test. The results of this study conclude that based on statistical tests there are significant differences in the use of financial distress prediction models. In addition, the accuracy test states that the model with the highest level of accuracy is produced by the Taffler model with an accuracy of 76.14%, followed by the Grover model with an accuracy of 69.32% and finally the Fulmer model with an accuracy of 63.64%.</em></p> Hardiansyah Yuris Wirawan, Dewi Pangestuti Copyright (c) 2022 Hardiansyah Yuris Wirawan, Dewi Pangestuti https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1136 Sat, 01 Oct 2022 00:00:00 +0700 Peran Moderasi Komite Audit dalam Hubungan Audit Tenure dan Reputasi KAP dengan Kualitas Audit https://owner.polgan.ac.id/index.php/owner/article/view/1142 <p><em>This study tries to provide empirical evidence in order to see the factors that can affect audit quality, namely audit tenure and reputation of public accounting firms and see whether the audit committee can strengthen or even weaken in improving audit quality. The research sample is a manufacturing company listed on the </em><em>Indonesia Stock Exchange</em><em> from 2019-2021 with a purposive sampling technique. The number of observed samples was 96. The data analysis used was logistic regression and Moderate Regression Analysis. The statistical tool used is SPSS Version 21. The results of the study provide facts that audit tenure has no effect on improving audit quality. The reputation of the Public Accounting Firm has an influence on improving audit quality. The audit committee has not been able to moderate or weaken the relationship between audit period and audit quality improvement. The audit committee is able to moderate or strengthen the reputation of the Public Accounting Firm on improving audit quality.</em></p> Khavid Normasyhuri, Fauzi, Muhammad Suhaidi Copyright (c) 2022 Khavid Normasyhuri, Fauzi, Muhammad Suhaidi https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1142 Sat, 01 Oct 2022 00:00:00 +0700 Analisis Efektivitas Refocusing Anggaran Pada Pemerintah Kota Malang Di Masa Pandemi Covid-19 https://owner.polgan.ac.id/index.php/owner/article/view/1150 <p><em>Budget refocusing as an effort to accelerate the handling of the Covid-19 pandemic. However, this Budget Refocusing has not proven to be very effective in gaining public trust in the government in dealing with problems that arise during the Covid-19 pandemic. The purpose of this study is to analyze the effectiveness of budget refocusing in government. The research method used by researchers in this study is a qualitative method. The research design used by the researcher is a case study. The main research location chosen by the researcher is in Malang City, East Java Province. There are three data collection techniques used by researchers, namely observation, interviews, and documentation studies. While the data analysis techniques used include data collection, data reduction, data presentation, and drawing conclusions or verification. Then test the validity of the data and triangulate the data. From the results it can be concluded that the implementation of budget refocusing is realized by handling health, economic recovery and anticipation of regional economic decline. Efforts to reduce COVID-19 positive patients and improve economic growth have been carried out and are more effective. And the results of these implementations can create the effectiveness of Budget Refocusing due to improved economic growth and the reduced positive number of Covid-19 in Malang City.</em></p> Ana Sopanah, Nerizqullah Auriga Tsarwa, Dwi Anggarani Copyright (c) 2022 Ana Sopanah, Nerizqullah Auriga Tsarwa, Dwi Anggarani https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1150 Sat, 01 Oct 2022 00:00:00 +0700 The Faktor-Faktor Yang Mempengaruhi Akuntabilitas Pengelolaan Keuangan Dana BTT Covid 19 Pemerintah Provinsi Sumatera Barat https://owner.polgan.ac.id/index.php/owner/article/view/1155 <p><em>Accountability is an obligation to be responsible for the implementation of activities and final results to the community as the holder of the obligation, in accordance with the provisions of the legislation. The people through the DPR/DPRD give authority to the government to manage economic resources, therefore the government has the obligation to convey responsibility, report, present and disclose all activities and activities that are the responsibility of management. </em><em>This research is to examine the effect of the Government's Internal Control System, information technology and organizational commitment to the Accountability of Financial Management of the Covid 19 BTT Fund in the West Sumatra Provincial Government. </em><em>The data processed is primary data obtained directly from respondents, namely financial and asset managers at the Regional Apparatus Organization (OPD) of the West Sumatra Provincial Government which manages the BTT Covid 19 budget for the 2020 and 2021 Fiscal Years. </em><em>The results showed that the Government's Internal Control System had an effect on the Accountability of Financial Management of the BTT Covid 19 Fund with the highest indicator being the control environment dimension and the lowest indicator being the risk assessment dimension, while information technology and organizational commitment had no effect on Management Accountability. Finance of the BTT Covid 19 Fund</em><em>.</em></p> Ike Roza Mardian, Yurniwati Copyright (c) 2022 Ike Roza Mardian, Yurniwati https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1155 Sat, 01 Oct 2022 00:00:00 +0700 Analisis Efektivitas Pengelolaan Keuangan dan Implikasinya Terhadap Masyarakat Desa https://owner.polgan.ac.id/index.php/owner/article/view/1162 <p><em>The objective of this research is to evaluate how well financial management works and what that means for society. With up to 8 informants, including members of the government and the community, this sort of research use qualitative approaches. The information gathered through interviews and the documentation of the data analysis methods applied were descriptive and provided a thorough explanation of the research theme. The findings of this study show that the Su'rulangi Village government's financial management and implementation are in accordance with applicable regulations and criteria. This can be seen through planning, implementation, reporting, administration, and accountability, while the implementation can be seen from the communication factor and resource factor. Disposition factors and bureaucratic factors for the effectiveness of the financial management of the Village Fund are disposition factors and bureaucratic factors. The Su'rulangi Village government implements the effects on the local economy through the Village Fund budget by offering benefits such as seed assistance, plant sprayers, water pumping machines, and assistance for farmers dealing with COVID-19 in the form of Direct Cash Assistance (BLT) and assistance.</em> <em>Other strategies rural areas can employ to strengthen their economies</em></p> Chairul Iksan Burhanuddin, Syamsuddin, Maryam Nurdin, Fifi Nur Afifah Ibrahim, Rismayanti Copyright (c) 2022 Chairul Iksan Burhanuddin, Syamsuddin, Maryam Nurdin, Fifi Nur Afifah Ibrahim, Rismayanti https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1162 Sat, 01 Oct 2022 00:00:00 +0700 Strategi regulasi perpajakan upaya mengatasi inflasi harga tanah https://owner.polgan.ac.id/index.php/owner/article/view/811 <p>Penelitan ini didasarkan pada upaya perwujudan pembangunan nasional yang mencakup bahasan mengenai salah satu sumber dana suatu Negara yakni pajak. Pajak adalah salah satu sumber dana yang dapat digunakan untuk membiayai pelayanan kepada masyaratkat serta pembangunan infrastruktur demi kesejahteraan rakyat. Permintaan masyarakat akan tanah menjadi semakin besar, bukan saja karena tanah merupakan <em>durable consumption goods</em>, akan tetapi juga karena tanah digunakan untuk tujuan spekulasi. Adapun tujuan penelitian ini adalah untuk menguraikan penggunaan peraturan perpajakan dalam upaya mengatur inflasi harga tanah. Hal tersebut berimbas dalam pengenaan Bea Perolehan Hak Atas Tanah dan Bangunan. Penelitian ini merupakan penelitian hukum normatif yang menggunakan pendekatan peraturan perundang-undangan. Hasil penelitian menunjukan bahwa penggunaan regulasi perpajakan dapat menjadi strategi dalam menahan laju inflasi harga tanah. Kemudian perkiraan harga tanah yang diatur dalam aturan yang ada didasarkan pada kriteria lokasi yaitu pemukiman, tanah pertanian, dan perumahan.</p> Yulies Tiena Masriani Copyright (c) 2022 Yulies Tiena Masriani https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/811 Sat, 01 Oct 2022 00:00:00 +0700 Analisis pengaruh perputaran modal kerja, struktur modal, dan ukuran perusahaan terhadap profitabilitas https://owner.polgan.ac.id/index.php/owner/article/view/1017 <p><em>This study looks at how changes in working capital turnover, capital structure, and firm size can affect a profitability. This study covers period from 2016- 2020. </em><em>The data used in this study</em><em> annual report for property and real estate sector companies listed on the Indonesia Stock Exchange between 2016 and 2020 period.</em> <em>The population used in this study is all these companies. In this study, we use multiple linear regression analysis to analyze quantitative data. Sampling method using is objective sampling method Based on the sampling method, there are 13 company in the property and real estate sector that meet the criteria. Financial statement documentation The method used in this study is the method of collecting and recording annual report.</em> <em>The study looked at 65 samples from the company's annual report for 2016-2020. </em><em>This </em><em>Study found the working capital turnover and capital structure had an effect on profitability, while company size had no effect. The model determination test showed that the independent variables affected </em><em>on </em><em>profitability.</em><em> This shows that an increase in working capital turnover and capital structure can increase on profitability, and conversely a decrease in working capital turnover and capital structure will reduce on profitability, but this shows that company size does not affect on profitability. Increasing or decreasing company size does not affect profit.</em></p> Ardo Muhamad Richard, Endang Masitoh , Riana Rachmawati Dewi Copyright (c) 2022 Ardo Muhamad Richard, Endang Masitoh , Riana Rachmawati Dewi https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1017 Sat, 01 Oct 2022 00:00:00 +0700 Pengaruh profitabilitas, struktur modal, ukuran perusahaan, likuiditas dan kebijakan dividen terhadap nilai perusahaan https://owner.polgan.ac.id/index.php/owner/article/view/1030 <p><em>The value of the company is the company's performance which can be seen from the stock price formed due to the demand and supply of the capital market which gives speculation of the public's assessment of the company's performance. This study aims to examine profitability, capital structure, firm size, liquidity and dividend policy on firm value in mining sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period.sampling technique in this study was using the purposive sampling method with the criteria for manufacturing companies in the mining sector that published complete financial reports in 2017-2021 and manufacturing companies in the mining sector that had complete data relating to the variables used in this study. The analytical analysis method used is multiple linear regression analysis. The data is processed using SPSS 26. The results of this study state that profitability has a positive effect on firm value. Capital structure has a positive effect on firm value. Firm size has a positive effect on firm value. Liquidity has a positive effect on firm value. Dividend policy has a positive effect on firm value. </em></p> Adevia Ananda Gz, G. Anggana Lisiantara Copyright (c) 2022 Adevia Ananda Gz Adevia Ananda Gz https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1030 Sat, 01 Oct 2022 00:00:00 +0700 Determinan opini audit Going Concern: Financial Distress sebagai variabel moderasi menggunakan Logistics Regression Analysis https://owner.polgan.ac.id/index.php/owner/article/view/1048 <p><em>The purpose of this study is to examine the effect of KAP reputation, auditor switching, leverage and financial distress in moderating the effect of KAP reputation, auditor switching, leverage on the acceptance of going concern audit opinions. The sample in this study is 103 companies listed on the Indonesia Stock Exchange in the 2017-2020 period which are classified based on Consumer Non-Cyclicals shares because they have the largest population compared to other sectors and these companies are more complex because they have to produce and sell finished goods. The sampling technique in this study uses purposive sampling method, namely the data required must have certain criteria, so that the obtained sample size is 15 companies (60 data). While the data collection technique in this study uses a documented approach, where the data in this study comes from the official website of the Indonesia Stock Exchange (IDX) at https://www.idx.co.id/ and the websites of each sample company. The analysis technique uses Logistic regression analysis using the Statistical Package for Social Science (SPSS) 24 Version. The results of the analysis prove that there is no significant effect of KAP reputation and audit switching on going concern audit opinions; there is a significant effect of leverage on going concern audit opinion; there is no significant effect of financial distress strengthening the influence of KAP reputation and audit switching on going-concern audit opinion; and there is a significant effect of financial distress strengthening the effect of leverage on going-concern audit opinion. These results prove that financial distress functions as a moderating variable for leverage on going concern audit opinion</em></p> Yosafat Chrizar Ratu Nagari, Dwi Suhartini Copyright (c) 2022 Yosafat Chrizar Ratu Nagari, Dwi Suhartini https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1048 Sat, 01 Oct 2022 00:00:00 +0700 Penerapan prosedur pengajuan dan penyelesaian pengurangan pensiunan Pajak Bumi dan Bangunan terhadap Penerimaan Asli Daerah pada BPPD Wilayah UPT Tengah Kota Bandung https://owner.polgan.ac.id/index.php/owner/article/view/1063 <p><em>In applying the procedure for submitting and completing the reduction of the Land and Building tax pension on the original local revenue at the BPPD in the Central UPT area of ??Bandung. The formulation of the problems studied in this study are 1. How is the application of the Land and Building Tax pension application at the BPPD in the Central UPT area of ??Bandung City. 2. How is the settlement effort in granting a reduction in Land and Building Tax pensions at the BPPD in the Central UPT area of ??Bandung. The purpose of this study is to find out how to submit a reduction and what requirements are needed in an application for a reduction in PBB and what are the obstacles and how to resolve the reduction in PBB against local revenue at the BPPD in the Central UPT area of ??Bandung City. The method used in this study is qualitative, namely research procedures that use descriptive written or spoken words that are observed. This research is located at the BPPD Office in the UPT Central Bandung area. By conducting interviews, observing and studying related documents at the BPPD in the Central Bandung UPT area, it can be concluded that the functions involved, the forms used and the application of the submission procedures are still not in accordance with SPIP such as officers receiving incomplete application files. Therefore, socialization is very necessary to provide information to taxpayers regarding the procedures and what requirements are needed in the submission and settlement of the PBB pension reduction.</em><a name="_Toc108531138"></a></p> <p>&nbsp;</p> Luci Septianti, Dyah Purnamasari Copyright (c) 2022 Luci Septianti, Dyah Purnamasari https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1063 Sat, 01 Oct 2022 00:00:00 +0700 Pengaruh kesadaran Wajib Pajak dan kualitas pelayanan pajak terhadap kepatuhan Wajib Pajak dalam membayar Pajak bumi dan Bangunan di kota Bandung https://owner.polgan.ac.id/index.php/owner/article/view/1068 <p><em>This study aims to determine the effect of taxpayer awareness and tax service quality on taxpayer compliance in paying Land and Building Tax in Bandung City. The sampling technique used is simple random sampling with 75 respondents of Central Bandung City Taxpayers. The data of this study used primary data directly through questionnaires and analyzed using SPSS 25. The method of analysis of this study used multiple linear regression. The results showed that taxpayer awareness and tax service quality simultaneously had a significant effect on taxpayer compliance in paying Land and Building Tax, while the tax service quality partially had no effect on taxpayer compliance in paying Land and Building Tax.</em></p> <p>&nbsp;</p> <p><em>&nbsp;</em></p> <p>&nbsp;</p> Rachmat Hidayat, Suci Rahma Wati Copyright (c) 2022 Suci Rahma Wati, Rachmat Hidayat https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1068 Sat, 01 Oct 2022 00:00:00 +0700 Pencegahan Fraud dalam pengelolaan alokasi dana desa https://owner.polgan.ac.id/index.php/owner/article/view/1085 <p><em>This study has a purpose to analyze the Effect of Presentation of Village Financial Statements, Internal Controls, and Competence on Fraud Prevention in Village Fund Allocation Management (Study on Villages in Sidoarjo Regency). Each village is represented by 4 people, namely the Village Head, Village Treasurer, Village Secretary, and BPD in Tanggulangin District, Sidoarjo Regency, namely 19 villages including Kalidawir, Kedensari, Kalitengah, Kalisampurno, Kedung Banteng, Kedung Bendo, Banjar Asri Village, Banjar Panji, Boro, Gempol Sari, Long Algae, Ketapang, Ketegan, Kludan, Ngaban, Putat, Penatarsewu, Randegan, and Sentul. Researchers used quantitative research with an associative approach and used primary data sources. The sampling method used is the saturated sampling technique method because the population is relatively small. The sample in this study were 76 respondents. The data used is primary data. The data analysis method used in this study is Multiple Linear Regression with SPSS 25. The results of this study indicate that the Presentation of Village Financial Statements Affects Fraud Prevention in Village Fund Allocation Management. Internal Control Affects Fraud Prevention in the Management of Village Fund Allocation. Competence Influencing Fraud Prevention in Village Fund Allocation Management.</em></p> Sarwenda Biduri, Hadiah Fitriyah, Putri Febriana Copyright (c) 2022 Sarwenda Biduri, Hadiah Fitriyah, Putri Febriana https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1085 Sat, 01 Oct 2022 00:00:00 +0700 Pengaruh kepemilikan instutional, capital intensity dan inventory intensity terhadap Tax Avoidance https://owner.polgan.ac.id/index.php/owner/article/view/1092 <p><em>This study aims to determine the Effect of Institutional Ownership, Capital Intensity, and Inventory Intensity on Tax Avoidance in Consumer Goods Industrial Sector Companies listed on the Indonesia Stock Exchange 2016-2020, with a research sample of 25 companies and using purposive sampling method. The data analysis used is multiple linear regression method and is processed using the application of the Econometric Views (Eviews) version 10 program. The results of this study indicate that the independent variables: (1) Institutional Ownership has no effect on Tax Avoidance. (2) Capital Intensity has an effect on Tax Avoidance. (3) Inventory Intensity has an effect on Tax Avoidance. Meanwhile, together (simultaneously) Institutional Ownership, Capital Intensity, and Inventory Intensity affect Tax Avoidance.</em></p> <p><strong><em>&nbsp;</em></strong></p> Mayang Ratna Sari, I Gede Adi Indrawan Copyright (c) 2022 Mayang Ratna Sari https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1092 Sat, 01 Oct 2022 00:00:00 +0700 Pengaruh Return On Asset Dan Ukuran Perusahaan Terhadap Manajemen Pajak https://owner.polgan.ac.id/index.php/owner/article/view/1008 <p><em>This study aims to determine the effect of return on assets (ROA) and company size on tax management in the automotive sub-sector companies and their components listed on the Indonesia Stock Exchange. This research is a of associative research. The sampling technique was carried out using a purposive sampling technique. So the sample is 11 automotive sub-sector companies and their components listed on the Indonesia Stock Exchange in 2015 - 2020 with a total of 66 observational data for 6 years of observation. The data collection technique used is with data sources using secondary data the official website of the Indonesia Stock Exchange. The data analysis technique used in this study is multiple linear regression analysis with SPSS 26 software. The results of this study indicate that return on assets (ROA) has no significant effect on tax management. Firm size has a significant effect on tax management. </em><em>R</em><em>eturn on assets (ROA) and firm size have no significant effect on tax management simultaneously.</em></p> Zulia Hanum, Jesica Heriani Manullang Copyright (c) 2022 Zulia Hanum, Jesica Heriani Manullang https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1008 Sat, 01 Oct 2022 00:00:00 +0700 Faktor Penyebab Temuan Berulang pada Pemeriksaan Inspektorat https://owner.polgan.ac.id/index.php/owner/article/view/1019 <p><em>The purpose of this study is to understand the factors that trigger the occurrence of repeated examination findings in the Inspectorate and evaluate the role of the Inspectorate's guidance to reduce the occurrence of repeated findings. The research uses qualitative methods with an exploratory approach. The results of the study show that: 1) Serang Inspectorate feels that there are still less competent audit personnel in developing related audit findings, because it is proven in the audit implementation stage that it still looks less precise/inappropriate; 2) Apparatus who have committed irregularities will behave unethically and also lose a sense of responsibility towards their work in the end the same deviation occurs again in the following year; 3) regulations that change but are not synchronized with proper and correct interpretations from the auditors and auditees can result in a high risk of error rate: 4) good and clean governance can be achieved if there is a commitment from the leadership with positive behavior which can ultimately minimize or can eliminate all audit findings that may be repeated; 5) sometimes communication with the auditee is not well established. Communication is only made after the audit is completed in the form of a request for the auditee's response through the concept of the audit result; 6) delegation of authority and responsibility, lack of knowledge of village heads and lack of good skills in preparing work plans and developing human resources in SKPD and Villages. Whereas all of that is one stage of the realization in the implementation of an internal control system; 7) knowledge is a high resource for an organization. Knowledge related to regional financial management is a basic thing that must be owned by the apparatus/employees in the finance department in each SKPD in order to be able to explain the function in terms of regional financial accountability as well as possible.</em></p> Mohamad Husni, Riyanthi Idayu, Nana Supriyatna Copyright (c) 2022 A. Mahendra https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1019 Sat, 01 Oct 2022 00:00:00 +0700 Analisis Profitabilitas, Ukuran Perusahaan, Leverage dan Pengaruhnya Terhadap Manajemen Laba Perusahaan Manufaktur https://owner.polgan.ac.id/index.php/owner/article/view/1035 <p>Manajemen laba adalah kondisi dimana pengelola perusahaan dalam hal ini pihak manajemen, melakukan intervensi pada proses penyusunan laporan keuangan bagi pihak eksternal. Tindakan tersebut antara lain meratakan, menaikkan, dan menurunkan laba. Penelitian ini bertujuan untuk menganalisa pengaruh ukuran perusahaan, profitabilitas, dan leverage terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini merupakan penelitian kuantitatif. Pemilihan sampel dilakukan dengan metode purposive sampling. Data yang digunakan adalah data sekunder. Metode analisis data menggunakan analisis regresi berganda. Populasi data dalam penelitian ini adalah semua perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia (BEI) periode tahun 2018-2020 sejumlah 155 perusahaan. Sampel sejumlah 30 perusahaan. Hasil penelitian menunjukan bahwa secara parsial, profitabilitas berpengaruh signifikan negatif terhadap manajemen laba, Ukuran perusahaan berpengaruh signifikan positif terhadap manajeman laba, dan leverage tidak memiliki pengaruh yang signifikan terhadap manajemen laba.</p> Widhian Hardiyanti Copyright (c) 2022 Widhian Hardiyanti https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1035 Sat, 01 Oct 2022 00:00:00 +0700 Pengaruh Project Based Learning Terhadap Hasil Belajar Metode Penelitian Akuntansi https://owner.polgan.ac.id/index.php/owner/article/view/1049 <p><em>The problem in this research is low learning outcome of students who studied research method. The purpose of this research was to examine the effect of project based learning on learning outcomes of accounting research method. The research population consisted of 39 students. The sampling technique in this research is simple random sampling, so the research sample is 36 students. The data collection technique used in this research was test. The data analysis technique was paired sample t test. The results of the research proved that project based learning has a positive and significant effect on the learning outcomes of accounting research method, in other words, the higher the implementation of project based learning, the higher the learning outcomes of accounting research methods. In conclusion, project based learning can be used in learning accounting.</em></p> Anggono, Keumala Hayati, Siti Dini, Munawarah Munawarah Copyright (c) 2022 Anggono Anggono https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1049 Sat, 01 Oct 2022 00:00:00 +0700 Pengaruh Sanksi Perpajakan, Kesadaran, dan Kualitas Pelayan Pajak terhadap Penerimaan Pajak Bumi dan Bangun https://owner.polgan.ac.id/index.php/owner/article/view/1066 <p><em>Currently, taxes are the main source of government and state revenues that are used to</em> <em>finance government spending and national development. As one of the great potentials to</em> <em>support Regional Revenue, Land and Building Tax, will be the focus of this research. The</em><em> </em><em>formulation of the problems studied in this study are: (1) Does tax sanctions affect land</em> <em>and building tax revenues. (2) Does awareness of taxpayers affect land and building tax</em> <em>revenues. (3) Does the quality of service affect land and building tax revenue. (4) Do tax</em> <em>sanctions, taxpayer awareness and service quality have a simultaneous effect on land and</em> <em>building tax revenues. The purpose of this study is to analyze the effect of tax sanctions,</em> <em>taxpayer awareness and quality of tax services on land tax revenues and. The</em> <em>independent variables used are tax sanctions, taxpayer awareness and quality of tax</em> <em>services. The dependent variable used is Land and Building Tax receipts from taxpayers.</em> <em>The method used in this study is quantitative, namely the procedure of research methods</em> <em>based on the philosophy of positivism, used to examine certain populations or samples,</em> <em>data collection using research instruments, data analysis is quantitative/statistical, with</em> <em>the aim of testing predetermined hypotheses. The analysis method of this research uses</em> <em>multiple linear regression. The results of this study indicate that tax sanctions, taxpayer</em> <em>awareness and quality of tax services have a positive and significant effect</em> <em>simultaneously on land and building tax revenues.</em></p> Mike Ayuni Lestari Mike, Dudi Abdul Hadi Copyright (c) 2022 Mike Ayuni Lestari Mike, Dudi Abdul Hadi https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1066 Sat, 01 Oct 2022 00:00:00 +0700 Pengaruh Penyajian Laporan Keuangan, Aksesibilitas, dan Pengawasan Kualitas Laporan Keuangan terhadap Akuntabilitas Pengelolaan Keuangan Daerah https://owner.polgan.ac.id/index.php/owner/article/view/1070 <p><em>Government financial statements are intended to provide information useful for decision-making and represent the reporting entity's responsibility for entrusted resources. While financial reporting is required, access to and monitoring of financial reporting quality to enhance accountability in regional financial management. The purpose of this study was to determine the effect of the presentation of financial statements, accessibility, and supervision on the accountability of regional financial management of the Surakarta City DPRD.</em> <em>This research is quantitative. The population consists of 44 </em><em>employee of </em><em>the Surakarta City DPRD. The number of samples is 44 </em><em>employee of </em><em>the Surakarta City DPRD. The data analysis technique used multiple linear regression analysis. This research is indicated by the results of the presentation of financial statements that affect the accountability of regional financial management to the Surakarta City DPRD. Accessibility affects the accountability of regional financial management to the Surakarta City DPRD. Supervision of the quality of financial reports affects the accountability of regional financial management to the Surakarta City DPRD. The sample is only 44 </em><em>employee of </em><em>the Surakarta City DPRD. If the number of samples is increased, better results are likely to be obtained. The next researcher, can add the number of samples of other research objects</em><em>.</em></p> Asep Nanda Paramayana, Riana Rachmawati Dewi, Agni Astungkara Copyright (c) 2022 Asep Nanda Paramayana, Riana Rachmawati Dewi, Agni Astungkara https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1070 Sat, 01 Oct 2022 00:00:00 +0700 Pengungkapan Kinerja Lingkungan Sebagai Mekanisme Peningkatan Kinerja untuk Menciptakan Nilai Perusahaan https://owner.polgan.ac.id/index.php/owner/article/view/1086 <p><em>One of the influential factors in creating the value of a company is the disclosure of the company's environmental performance and financial performance. This study aims to analyze the effect of environmental performance disclosure to improve company performance in creating firm value. The population of this study are companies that are members of the Indonesian Sharia Stock Index (ISSI) from 2017 to 2021. The sample of this study was selected by purposive sampling method from companies listed on the Indonesian Sharia Stock Index (ISSI) in 2017-2021, so that the selected 17 companies that meet the criteria in the sample in this study. This research uses index scores from several checklist items related to the disclosure of carbon gas emissions to measure environmental performance. As for the financial performance variable, the researcher uses the financial ratio indicator, namely the profitability ratio (ROA) and for the firm value variable, the researcher uses the Tobin's Q formula. The researcher uses the path analysis method to analyze the effect of environmental performance in creating firm value which is mediated by the firm's performance variable. Based on the results of statistical tests, the results obtained that the disclosure of carbon gas emissions can improve company performance, especially financial performance, and company performance can increase company value as well. However, company performance does not mediate the effect of disclosure of carbon gas emissions on firm value.</em></p> <p><em>Keywords: Disclosure of Carbon Gas Emissions, ROA, Tobin's Q</em></p> Fatimah Zahara Copyright (c) 2022 Fatimah Zahara https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1086 Sat, 01 Oct 2022 00:00:00 +0700 Pengaruh Return on Assets (ROA), Return on Equity (ROE), dan Earning per Share (EPS) terhadap harga saham https://owner.polgan.ac.id/index.php/owner/article/view/1096 <p><em>It is important for investors before making an investment to know how the performance of a company can be seen from the financial statements. Financial statements are information that can assist in making decisions, one of which is investment. Where profitability is one aspect that must be considered, profitability is the company's ability to utilize existing resources to achieve profits. This study was conducted to empirically test the effect of profitability on stock prices as measured by the ratio of Return on Assets (ROA), Return on Equity (ROE) and Earning Per Share (EPS). This research was conducted on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The population of this study were 26 companies. The sampling technique in this study used a non-probability sampling method, namely purposive sampling. The sample in this study were 20 companies. The type of data used is secondary data using financial reports obtained from the official website of the Indonesia Stock Exchange. This research was conducted using the classical assumption test method, multiple linear regression analysis, and hypothesis testing (t test and F test). The results of this study prove that partially and simultaneously profitability using the ratio of Return on Assets (ROA), Return on Equity (ROE) and Earning Per Share (EPS) affect stock prices.</em></p> Winarti Joyful, Debbie Christine Copyright (c) 2022 Winarti Joyful, Debbie Christine https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1096 Sat, 01 Oct 2022 00:00:00 +0700 Pengembangan Model Penyaluran Kredit Bagi UKM Untuk Mengantisipasi Perkembangan Lembaga Keuangan Informal https://owner.polgan.ac.id/index.php/owner/article/view/1016 <p><em>The classic problem that cannot be denied and continues to plague some Small and Medium Enterprises (SMEs), is the problem of capital, which results in not achieving the expected goals. Some SMEs that can meet the requirements can use banking services (banks) to meet their business capital needs and not a few SMEs also use informal financial institutions, which in this case are loan sharks for their business capital. However, we know the interest expense set is relatively higher than Banks because the procedures and requirements are easy, some SMEs use informal financial institutions or loan shark services. This study aims to provide input and develop the most relevant credit distribution model that can help some SMEs in fulfilling their business capital in Deli Serdang Regency, and it is hoped that in the future the government and other stakeholders will have to focus on solving these problems. However, the SME sector is one of the supporters of economic growth in an area, especially in Deli Serdang Regency. This study uses the Research and Development (R&amp;D) method. Data collection techniques generally use field studies with the distribution of research instruments (questionnaires) to the sample, in this case SMEs in Deli Serdang Regency. Data analysis The research instruments that have been collected will be analyzed using descriptive analysis methods. Of the 70 entrepreneurs who became respondents, only 10.9% believed that the capital they had was sufficient to develop their business, 64.6% said they still needed injections even though they already owned them and 24.6% even stated that capital injections were a very urgent need for survival. his efforts.</em></p> Siti Mujiatun, Julita Julita, Rahmayati Rahmayati, Edisah Putra Nainggolan Copyright (c) 2022 Siti Mujiatun, Julita Julita, Rahmayati Rahmayati, Edisah Putra Nainggolan https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1016 Sat, 01 Oct 2022 00:00:00 +0700 Kebijakan Refocusing Anggaran dan Strategi Di Masa Pandemi Covid-19 https://owner.polgan.ac.id/index.php/owner/article/view/1024 <p><em>The existence of Covid-19 in the government sector led to the issuance of Presidential Instruction Number 4 of 2020 which contains a budget priority policy for handling Covid-19, namely refocusing the budget for regional work units (SKPD). In making policy, a leader needs to pay attention to the situation, condition, and observe when carrying out the strategy to be taken, of course by taking into account the inhibiting factors and supporting factors, and communication. In taking action decisions, it is necessary to look at the positive and negative sides and think about the consequences of making a decision. With this regulation, it is hoped that the budget can be allocated optimally through several strategies. From the strategies carried out, among others, delaying programs and activities, reducing this spending budget also has an impact on </em><em>UMKM</em><em> actors because not all can participate due to target restrictions, and training is postponed. This study aims to see and examine the steps taken in optimizing the budget. This research method is qualitative, data collection is done by triangulation (combined observation, interviews, documentation). This research begins by conducting a survey to the research location, then collecting data which includes observation, interviews, documentation of the results of data collection, then analyzes the data by means of identification. Based on the results of observations and interviews, it is known that the strategies carried out include budget revisions, program delays or budget absorption activities that have been quite successful, as can be seen through the Government Performance Report (LKJIP) 2020-2021.</em></p> Giovani Rizki Dhia Aldila, Sri Dwi Estiningrum Copyright (c) 2022 Giovani Rizki Dhia Aldila https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1024 Sat, 01 Oct 2022 00:00:00 +0700 Analisis Pengaruh Indepedensi, Task Complexity, dan Kompetensi Auditor Terhadap Kualitas Audit https://owner.polgan.ac.id/index.php/owner/article/view/1041 <p><em>Financial statements have two characteristics, namely reliable and relevant which are difficult to measure so that users of this information need the services of an auditor who has good audit quality. This study aims to determine and analyze the effect of variable independency, task complexity, and auditor competency on audit quality at the Public Accounting Firm in Denpasar City simultaneously and partially. The sample used is the auditor at the Public Accounting Firm in Denpasar City which is 45 people in total. The primary data that has been obtained is then processed using the IBM SPSS version 23 application and tested using multiple linear regression, F- test, and t-test. Based on the result of the study, it was found that the three factors, namely independency, task complexity, and auditor competency have a simultaneous effect on audit quality at the Public Accounting Firm in Denpasar, Bali. For partial result, the independency and competency variables have a positive and significant effect on audit quality, while the task complexity variable has a negative and significant effect on audit quality. It is expected that this research can be an additional information for further research, for the company management as consideration in choosing audit services, and for the Public Accounting Firm as evaluation to improve audit quality.</em></p> Annisa Nurbaiti, Erlangga Prakasa Copyright (c) 2022 Annisa Nurbaiti, Erlangga Prakasa https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1041 Sat, 01 Oct 2022 00:00:00 +0700 Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, dan Laverage terhadap Nilai Perusahaan https://owner.polgan.ac.id/index.php/owner/article/view/1057 <p><em>Firm value is the investor's perception of a company related to stock prices. In the preparation of this study, the aim was to examine and analyze the effect of profitability, liquidity, company size, and leverage on firm value in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This study uses a population of all property and real estate companies that have been listed on the Indonesia Stock Exchange (IDX) in the last five periods, namely 2017-2021. The sample selection method used in this study was a purposive sampling technique with several selected criteria, so as to obtain a sample of 105 companies. This study uses secondary data in the form of numbers that are processed into a statistical measurement scale, so it is called secondary data. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that profitability (ROA) and firm size (SIZE) have no effect on firm value, liquidity (AKO) has a positive and significant effect on firm value, while leverage (LTDER)&nbsp; has a negative and significant effect on firm value.</em></p> Vannessa Natalie, G. Anggana Lisiantara Copyright (c) 2022 Vannessa Natalie, G. Anggana Lisiantara https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1057 Sat, 01 Oct 2022 00:00:00 +0700 Pengaruh Profitabilitas, Likuiditas, Dan Solvabilitas Terhadap Opini Audit Going Concern https://owner.polgan.ac.id/index.php/owner/article/view/1067 <p><em>The survival of a company can be seen from its good financial condition and operational conditions. According to the 2009 Financial Accounting Standards, the fundamental assumption used when making financial statements for companies that have undergone audits by public accountants is that the company will continue to exist. Profitability shows the company's capacity to make money over a certain period of time. There are three financial ratios that are most often used to see the condition of an enterprise's financial performance, namely the liquidity ratio, solvency ratio and profitability ratio. The purpose of this study is to determine the effect of Profitability, Liquidity, Solvency simultaneously affecting the Audit Opinion going concern on Property and Real Estate companies going Public on the IDX in the 2018-2020 Period. </em><em>The results showed that Profitability had a significant positive effect on the Audit Opinion of going concern on Property and Real Estate companies going public on the IDX for the 2018-2020 period; Liquidity has a significant positive effect on the Audit Opinion going concern on Property and Real Estate companies going public on the IDX for the 2018-2020 period; Solvency has no effect on the Audit Opinion going concern on Property and Real Estate companies Going Public on the IDX for the 2018-2020 Period; and Profitability, Liquidity, Solvency simultaneously influenced the going concern of the Audit Opinion on Property and Real Estate companies going public on the IDX in the period 2018-2020.</em></p> Evy Yulianti, Muhyarsyah Copyright (c) 2022 Evy Yulianti, Muhyarsyah https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1067 Sat, 01 Oct 2022 00:00:00 +0700 Pengaruh Profitabilitas, Makroekonomi, Firm Size Terhadap Financial Distress Dengan Nilai Perusahaan Sebagai Variabel Moderating https://owner.polgan.ac.id/index.php/owner/article/view/1080 <p><em>One of the key contributors to the country's economic health is the banking industry. From 2017 to 2021, there were eight banking companies that were liquidated. So it is necessary to anticipate from the beginning so that bankruptcy does not occur. One way to see if a company is in financial distress can be done using the Altman's Z-Score method. This investigation was carried out with the intention of measuring and knowing the extent to which profitability, macroeconomic, and firm size ratios are proxied by Return On Assets (ROA), inflation, and total assets to financial distress using the Altman's Z-Score method through a moderating variable in the form of firm value proxied by PBV. This is a quantitative study that relies on secondary data gathered through a literature review. The population of this study is the whole banking industry in Indonesia, with a total sample of 23 enterprises acquired using the purposive sampling approach. This study employs panel data using the Moderated Regression Analysis (MRA) approach, which is carried out using Econometric Views (Eviews) version 10. According to the findings of this study, profitability had a favorable influence on financial distress, but macroeconomics, business size, and firm value had no effect. Meanwhile, firm value is deemed unable to moderate the independent variable on the dependent variable in this study, so it is unknown whether firm value increases or weakens the independent variable on the dependent variable.</em></p> Siti Elisah, Heliani Copyright (c) 2022 Siti Elisah, Heliani https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1080 Sat, 01 Oct 2022 00:00:00 +0700 Pengaruh Ukuran Perusahaan, Utang, Profitabilitas Terhadap Praktik Income Smoothing Sebelum dan Saat Pandemi Covid-19 https://owner.polgan.ac.id/index.php/owner/article/view/1089 <p><em>This study aims to determine whether there are differences in the income smoothing practice before and during the Covid-19 and to examine whether there is an effect of firm size, debt, and profitability on income smoothing practice before the Covid-19 (2017-2019), during the Covid-19 (2020-2021), and before and during the Covid-19 (2017-2021). The population of the study is all sub-industrial business entities providing health and pharmaceutical services on the IDX (Indonesian Stock Exchange). The sampling technique used was non-probability purposive sampling. The number of samples is 11 business entities. To test whether there are differences in income smoothing practice before and during the Covid-19, the Wilcoxon Signed Rank Test was used. Meanwhile, to examine the effect of firm size, debt, and profitability on income smoothing practice, binary logistic regression was used. The results of descriptive statistical analysis show that there is an increase in income smoothing practice during the Covid-19 compared to before the Covid-19. However, the results of the Wilcoxon Signed Rank Test show that there is no significant difference between the income smoothing practice before and during the Covid-19. The results of binary logistic regression show that firm size, debt, and profitability have no effect on income smoothing practice during the Covid-19 (2020-2021). While the period before the Covid-19 (2017-2019) and the period before and during the Covid-19 (2017-2021) firm size and profitability did not have a significant effect on income smoothing practice, but the debt had a significant effect on income smoothing practice.</em></p> Setiadi Alim Lim Copyright (c) 2022 Setiadi Alim Lim https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1089 Sat, 01 Oct 2022 00:00:00 +0700 Pengaruh Produk Domestik Regional Bruto dan Upah Minimum Kabupaten Terhadap Penyerapan Tenaga Kerja Di Kabupaten Bogor Dari Tahun 2010 - 2020 https://owner.polgan.ac.id/index.php/owner/article/view/1157 <p><em>Penelitian ini bertujuan untuk mengetahui pengaruh produk domestik regional bruto, tingkat upah, terhadap penyerapan tenaga kerja di Kabupaten Bogor &nbsp;tahun 2010 -2020. Pendekatan yang digunakan adalah pendekatan kuantitatif dengan metode deskriptif. Jenis data dalam penelitian ini adalah data panel berupa </em></p> <p><em>sampel dari tahun 2010 - 2020 kabupaten Bogor &nbsp;dengan penyerapan tenaga kerja tertinggi pada tahun 2019 dengan jumlah 2,791,651 pekerja. Dalam penelitian ini digunakan analisis regresi linear berganda , dengan sistem komputerisasi menggunakan SPSS. Setelah melakukan penelitian dengan data sekunder, dapat disimpulkan ada dua variabel yang mempengaruhi Penyerapan Tenaga Kerja yaitu Produk Domestik Regional Bruto dan Upah Minimum Kabupaten. Hasil penelitian secara simultan atau bersama-sama dalam Uji F, Kedua variable independen yaitu Produk Domestik Regional Bruto dan Upah Minimum Kabupaten secara bersama-sama mempengaruhi Penyerapan Tenaga Kerja di Kota Kabupaten Bogor. Kemudian dengan uji t, Produk Domestik Regional Bruto tidak berpengaruh Positif dan signifikan terhadap Penyerapan Tenaga Kerja di Kabupaten Bogor. Upah Minimum Kota berpengaruh Positif signifikan terhadap Penyerapan Tenaga Kerja di Kota Kabupaten Bogor.</em> <em>maka diperoleh kesimpulan bahwa&nbsp; upah minimum Kabupaten berpengaruh terhadap Penyerapan tenaga kerja dan secara simultan terdapat pengaruh terhadap variabel bebas yaitu PDRB(X1) dan variabel UMK(X2) terhadap variabel terikat yaitu PTK(Y) dengan nilai adjusted R Square (R2) = 88%, serta 12% sisanya terpengaruh variabel lainnya.</em></p> harun Al Rasyid, Agus Tri Indah Kr Copyright (c) 2022 harun Al Rasyid Al Rasyid https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1157 Sat, 01 Oct 2022 00:00:00 +0700 Faktor-Faktor yang Berperan pada Literasi Keuangan Mahasiswa Muslim di Kota Serang https://owner.polgan.ac.id/index.php/owner/article/view/1084 <p><em>Various financial literacy education programs are organized by the Financial Services Authority to improve public financial literacy. Students and university students in general are the main focus of financial education efforts aimed at educating the general public. College students are one of the priority targets of the Indonesian Financial Services Authority's (OJK) financial education programs in Indonesia. The purpose of this study was to (1) assess the level of Islamic financial literacy among Serang college students and (2) investigate the factors that influence their level of Islamic financial literacy. The score of Islamic financial literacy was used as the independent variable in this study. The dependent variables are gender, university, Grade Point Average (GPA), information sources, and religiosity. The descriptive analysis and structural equation modeling partial least squares are used to analyze the data (SEM-PLS). According to the estimation results, the level of Islamic financial literacy among Muslim students in Serang is 50.2 percent, which is classified as sufficient literate. Gender and university were found to have a positive and significant influence on the level of Islamic financial literacy of Muslim students in Serang, according to the study.</em></p> Ibrohim, Leni Triana, Rina Nopianti Copyright (c) 2022 Ibrohim, Leni Triana, Rina Nopianti https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1084 Sat, 01 Oct 2022 00:00:00 +0700 Optimalisasi Wewenang PPNS DJP dalam Penyitaan dan Pemblokiran Aset untuk Pemulihan Kerugian Pendapatan Negara https://owner.polgan.ac.id/index.php/owner/article/view/1102 <p><em>Penegakan hukum pidana di bidang perpajakan khususnya di Indonesia telah memasuki babak baru sejak disahkannya Undang-Undang Harmonisasi Peraturan Perpajakan di Tahun 2021 yang mengedepankan pemulihan kerugian pada pendapatan negara. Pendekatan yang dilakukan dalam pemulihan kerugian pada pendapatan negara dapat melalui keadilan restoratif dan pemulihan aset. Pendekatan keadilan restoratif diwujudkan melalui pengungkapan ketidakbenaran perbuatan sedangkan pendekatan pemulihan aset diwujudkan melalui pembayaran pidana denda. Untuk memastikan pidana denda terbayar, Penyidik Pajak harus memastikan tersedianya aset atau harta milik Wajib Pajak/Penanggung Pajak/Tersangka untuk diamankan dan memenuhi angka kerugian pada pendapatan negara. Wewenang melakukan pemblokiran dan penyitaan terhadap aset yang terkait dan tidak terkait dengan tindak pidana menjadi hal baru yang diatur di dalam ketentuan perpajakan di Indonesia dan diharapkan berujung pada terpulihnya kerugian pada pendapatan negara. Metode yang digunakan peneliti dalam tulisan ini adalah deskriptif kualitatif melalui kajian pustaka dan studi literatur untuk menjelaskan urgensi dari wewenang penyitaan dan pemblokiran aset oleh Penyidik Pajak, menguraikan tantangan yang akan dihadapi, dan rekomendasi untuk optimalisasi pelaksanaan wewenang tersebut. Peneliti menemukan tantangan dari pelaksanaan wewenang tersebut diantaranya disparitas pemahaman aturan dan kegiatan penelusuran aset sedangkan rekomendasi yang dapat peneliti berikan adalah perlunya aturan pelaksanaan dari Undang-Undang Harmonisasi dan Peraturan Perpajakan, sosialisasi pasal pidana kepada penegak hukum lainnya, dan memperkuat kerjasama baik internal maupun eksternal Direktorat Jenderal Pajak. Peneliti menyimpulkan bahwa dengan adanya wewenang ini, maka penegakan hukum pajak di Indonesia dapat mendorong terciptanya efek jera terhadap pelaku tindak pidana di bidang perpajakan dan efek takut terhadap calon pelaku tindak pidana di bidang perpajakan.</em></p> Andi Ulil Amri Burhan, Gunadi Copyright (c) 2022 Andi Ulil Amri Burhan, Gunadi Gunadi https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1102 Sat, 01 Oct 2022 00:00:00 +0700 Fraud pada Program Jaminan Kesehatan Nasional Perpekstif: Kompetensi Auditor Internal dengan Pendekatan Fenomenologi https://owner.polgan.ac.id/index.php/owner/article/view/1115 <p><em>Penelitian ini bertujuan menganalisis kompetensi Auditor Internal dengan pendekatan fenomenologi dalam mencegah dan mendeteksi fraud pada program JKN di RSUD Andi Makkasau Parepare. Penelitian ini menggunakan metode kualitatif dengan pendekatan fenomenologi pada Satuan Pengawas Internal di RSUD Andi Makkasau Parepare dengan menggunakan teknik dokumentasi dan wawancara kepada SPI, Verifikator Internal, dan Koder. Peneliti menggunakan rerangka kompetensi inti auditor internal yang disusun oleh The Institute of Internal Auditors (IIA) untuk menganalisis secara deskriptif dengan epoche, reduksi fenomenologi, variasi imajinatif, dan penarikan simpulan terhadap kemampuan mencegah dan mendeteksi fraud program JKN. Hasil penelitian menunjukkan bahwa Auditor Internal SPI RSUD Andi Makkasau Parepare dalam mencegah dan mendeteksi fraud masih belum teruji kualitasnya karena kompetensi yang telah dikuasai belum dimanfaatkan dengan baik. Auditor Internal SPI masih menjalankan program lain dan sebagai Tim Verifikator Insentif Nakes semasa pandemi. Pada praktiknya, indikasi fraud program JKN lebih banyak diungkapkan oleh Verifikator Internal dan Koder. Namun, hal tersebut belum ditindaklanjuti oleh Tim Fraud karena merasa belum pernah menemukan kasus fraud yang menyebabkan terganggunya pelayanan kesehatan.</em></p> Zulfadli Yusuf, Andi Nurwanah, Ratna Sari Copyright (c) 2022 Zulfadli Yusuf, Andi Nurwanah, Ratna Sari https://creativecommons.org/licenses/by-nc/4.0 https://owner.polgan.ac.id/index.php/owner/article/view/1115 Sat, 01 Oct 2022 00:00:00 +0700