Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025

DOI: https://doi.org/10.33395/owner.v9i1

Published: 2025-01-01

Articles

Perceived Desirability and Feasibility: Key Factors in Forming Entrepreneurial Intentions in Accounting Education

Ulfa Nurhayani, Sondang Aida Silalahi, Weny Nurwendari, Rini Herliani

001-010
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DOI: https://doi.org/10.33395/owner.v9i1.2413
Analisis Dampak Implementasi AI Dalam Proses Pengambilan Keputusan Manajerial Terhadap Etika Bisnis dan Keberlanjutan Organisasi: A Systematic Literature Review

Mutahira Nur Insirat, Hasri Ainun Syahfir, Asri Usman, Mediaty

011-025
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DOI: https://doi.org/10.33395/owner.v9i1.2525
Studi Fenomenologi: Peran Operator dalam Penyusunan Laporan Keuangan Berbasis SAKTI

Marlina Irene Hutagalung, Rosidi, Lilik Purwanti

026-040
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DOI: https://doi.org/10.33395/owner.v9i1.2432
Studi Kasus Best Practice Pemungutan Cukai atas Minuman berpemanis dalam kemasan di Meksiko

Ryan Nanda Putra Dipinto, Milla Sepliana Setyowati

041-051
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DOI: https://doi.org/10.33395/owner.v9i1.2543
The Determinants of Audit Quality (Empirical Study in Indonesia Stock Exchange)

Nur Khamisah, Asfeni Nurullah, Nilam Kesuma

051-060
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DOI: https://doi.org/10.33395/owner.v9i1.2439
Unusual Market Activity Di Bursa Efek Indonesia Periode Tahun 2021 - 2023

Adytia Rahman, Noer Azam Achsani, Bayu Bandono

061-073
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DOI: https://doi.org/10.33395/owner.v9i1.2567
Peran Moderasi Komitmen Organisasi dalam Hubungan Faktor Personal Auditor dan Deteksi Kecurangan di Sektor Publik

Mahardhika Hadi Kusuma , Amrie Firmansyah

74-84
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DOI: https://doi.org/10.33395/owner.v9i1.2456
Pengaruh Strategi Bisnis dan Kinerja ESG terhadap Potensi Financial Distress pada Perusahaan di Negara-Negara ASEAN

Elvira Luthan, Muhammad Irfan, Asniati Bahari

085-099
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DOI: https://doi.org/10.33395/owner.v9i1.2488
Membangun Kinerja Pegawai Melalui Efektivitas Audit Internal di Perbankan Syariah Maluku Utara

Irfan Zamzam, Sitti Mukarramah

100-110
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DOI: https://doi.org/10.33395/owner.v9i1.2497
Financial Management Behavior in Indonesia: Gender Perspective

Nur Ariani Aqidah, Hamida

111-116
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DOI: https://doi.org/10.33395/owner.v9i1.2573
Pengungkapan Perbankan Hijau dan Kinerja Bank Syariah di Indonesia: Eksplorasi Hubungan dan Peran Moderasi Regulasi

Siti Khomsatun, Habsyah Fitri Aryani, Adista Ika Pramesti

117-129
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DOI: https://doi.org/10.33395/owner.v9i1.2578
Dekomposisi Penerimaan Pajak di Indonesia untuk Meningkatkan Peramalan Estimasi Basis Pajak

Yudi Aryoso Priandono, Machmudin Ã‚Â Eka Prasetya

130-139
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DOI: https://doi.org/10.33395/owner.v9i1.2388
The Effect of Greenwashing on Company Value

Freshtriana, Sung Suk Kim

140-148
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DOI: https://doi.org/10.33395/owner.v9i1.2511
Analisis Faktor-Faktor Konsumen Terhadap Purchase Intention Sepeda Listrik Menggunakan TAM3

Maulia Regita Belananda, Muhammad Rezki Ian, Jamal

149-161
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DOI: https://doi.org/10.33395/owner.v9i1.2532
Analysis of Credit Risk Differences Based on Risk Management and Related Banking Regulation : Case Study of Banks in Indonesia and Malaysia

Tika Larasati Harjito Putri

162-178
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DOI: https://doi.org/10.33395/owner.v9i1.2394
Transformasi Digital di Belitung: Bagaimana Mobile Banking Merubah Cara PNSD Bertransaksi

Fastri Fatmawati, Abdul Rohman

179-190
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DOI: https://doi.org/10.33395/owner.v9i1.2611
Evaluasi Pelaksanaan Tindakan Penagihan Pajak Terhadap Wajib Pajak Pailit di KPP XYZ

Tosan Yanuar Rachmadi, Yulianti Abbas

191-199
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DOI: https://doi.org/10.33395/owner.v9i1.2379
Green UMKM : Transformasi Bisnis dalam Upaya Menjaga Kelestarian Lingkungan

Herlina Ilyas, Erty Rospyana Rufaida, Sasliana, Sari Fatimah Mus

200-212
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DOI: https://doi.org/10.33395/owner.v9i1.2517
Does Management Entrenchment Influence Fraudulent Financial Statement ?

Aisya Maulida Rahmawati, Agung Juliarto

213-223
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DOI: https://doi.org/10.33395/owner.v9i1.2403
Peran Sekuritisasi Sebagai Pendanaan Ekspansi Kredit Pemilikan Rumah Pada Bank BTN

Dede Hikmat Maulana, Hari Gursida, Yohanes Indrayono

224-236
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DOI: https://doi.org/10.33395/owner.v9i1.2422
Anti-Bribery Declaration (Study on Indonesian Construction Companies)

Elika Regni Utami, Paulus Theodorus Basuki Hadiprajitno

237-248
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DOI: https://doi.org/10.33395/owner.v9i1.2434
Determinan Niat Melanjutkan Penggunaan SAP Pada PT BISI International Tbk: Expectation Confirmation Model, Technology Acceptance Model dan IS Success Model

Yusridar, Baridwan Z, Prastiwi. A

249-261
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DOI: https://doi.org/10.33395/owner.v9i1.2549
Evaluasi Peran Audit Internal dalam Penerapan Manajemen Risiko (Studi Kasus pada Kementerian Keuangan)

Huda Sukmawan, Machmudin Eka Prasetya

262-274
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DOI: https://doi.org/10.33395/owner.v9i1.2570
Pengaruh Rasio Keuangan terhadap Harga Saham

Ardins Kristiani Selfhana Hendrik

275-288
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DOI: https://doi.org/10.33395/owner.v9i1.2460
Apakah Sustainability Reporting Penting Bagi Kinerja Perusahaan?

Thiara Fitriyani, Surya Raharja

297-289
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DOI: https://doi.org/10.33395/owner.v9i1.2584
Carbon Emission Disclosure, Green Intellectual Capital Terhadap Kinerja

Eny Maryanti, Sarwenda Biduri, Herlinda Maya Kumala Sari

290-302
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DOI: https://doi.org/10.33395/owner.v9i1.2484
Compliance Risk Analysis in the Internal Supervision by Government Internal Supervisory Apparatus (APIP)

Yulya Handayani, Noer Azam Achsani, Ferry Ardiansyah

303-309
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DOI: https://doi.org/10.33395/owner.v9i1.2491
Faktor- Faktor yang Mempengaruhi Tingkat Profitabilitas Bank Umum Syariah Di Indonesia

Muryani Arsal, Andi Musyarrafah Rusli, Ismail Badoahi

310-321
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DOI: https://doi.org/10.33395/owner.v9i1.2384
Financial Performance As Mediator Between Size, Liquidity, And Ownership On Firm Value

B. Andini Nugrahaning Widhi, Herry Subagyo, Retno Indah Hernawati, Vincent Didiek Wiet Aryanto, Dwi Eko Waluyo

322-334
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DOI: https://doi.org/10.33395/owner.v9i1.2504
Optimalisasi Kegiatan Pengawasan Intern Pemerintah: Evaluasi Penerapan Audit Kinerja

Hesti Setianingsih, Dyah Setyaningrum

235-245
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DOI: https://doi.org/10.33395/owner.v9i1.2391
Peran Iklim Integritas dalam Menjelaskan Pengaruh Kepemimpinan Etis terhadap Pelanggaran Integritas di Sektor Publik

Jhon Kenedy Simarmata, Warji Permana, Warsito Kawedar

246-259
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DOI: https://doi.org/10.33395/owner.v9i1.2514
Activity-Based Costing untuk Efisiensi Belanja: Analisis Standar Biaya Digitalisasi Dokumen Perpajakan pada Direktorat Jenderal Pajak

Nengah Renny Larasati Dewi, Nanda Ayu Wijayanti

260-269
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DOI: https://doi.org/10.33395/owner.v9i1.2398
Pengaruh Kompetensi, Profesionalisme, Dan Tekanan Waktu Terhadap Kualitas Audit Dengan Teknologi Informasi Sebagai Pemoderasi

Juslen justinus Sihombing, Amrie Firmansyah

270-281
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DOI: https://doi.org/10.33395/owner.v9i1.2421
Kompetensi Sumber Daya Manusia Dalam Meningkatkan Kualitas Informasi Keuangan UMKM

R Ait Novatiani, Veronica Christina, Robertus Ary Novianto, Tetty Lasniroha Sarumpaet, Aida Wijaya
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DOI: https://doi.org/10.33395/owner.v9i1.2521
Evaluation of the Implementation of SAK ETAP in Recording the Financial Reports of the Services Savings and Loan Cooperative

Salma Putri Mellinia, Lulu Syifa Fadhila, Ascaryan Rafinda

282-302
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DOI: https://doi.org/10.33395/owner.v9i1.2404
Pengaruh Tarif Pajak, Kepercayaan Penggunaan Dana, dan Pemahaman Akuntansi terhadap Kepatuhan Pajak Melalui Religiusitas

Herman, Randy Chaidir, Fitri Arliani

303-312
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DOI: https://doi.org/10.33395/owner.v9i1.2524
Bagaimana Teknologi Informasi Memoderasi Pengaruh Kompetensi Auditor dan Tekanan Waktu Terhadap Kualitas Audit

Arip Budianto, Amrie Firmansyah

313-325
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DOI: https://doi.org/10.33395/owner.v9i1.2419
The Effect of Transfer Funds and Intellectual Capital on Local Government Financial Sustainability

Hisyam Ichsan, Ahmad Mansur, Eni Novitasari

326-336
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DOI: https://doi.org/10.33395/owner.v9i1.2523
Optimalisasi Kinerja BUMDes melalui Penerapan Good Corporate Governance untuk Keberlanjutan di Kecamatan Ngargoyoso Kabupaten Karanganyar

Dimas Ilham Nur Rois, Raisa Aribatul Hamidah, Dheny Hendrawan

337-345
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DOI: https://doi.org/10.33395/owner.v9i1.2531
Determinan Kepatuhan Membayar Pajak oleh Wajib Pajak Usaha Mikro Kecil Dan Menengah

Ratna Nugraheni

346-356
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DOI: https://doi.org/10.33395/owner.v9i1.2539
Pengaruh Fee Audit, Time Budget Pressure, dan Pengalaman Auditor pada Kualitas Audit

Ni Made Candra Primandini, Made Yenni Latrini

357-369
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DOI: https://doi.org/10.33395/owner.v9i1.2438
Tax Officers' Work Harmony: The Role of Work-Life Balance and Mental Health

Hengky Pratama, Dielanova Wynni Yuanita, Rossalina Christanti

370-383
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DOI: https://doi.org/10.33395/owner.v9i1.2552
S.C.C.O.R.E Model dan Budaya Etis Organisasi Terhadap Penyalahgunaan Aset

Marissa Sinaga, Abdul Rohman

384-398
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DOI: https://doi.org/10.33395/owner.v9i1.2448
Optimalisasi Kinerja Keuangan Usaha Kuliner Melalui Implementasi QRIS

Evi Dewi Kusumawati, Dewi Kartikasari

399-410
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DOI: https://doi.org/10.33395/owner.v9i1.2572
Peran Ukuran Perusahaan Sebagai Moderasi Rasio Keuangan Terhadap Harga Saham

Franciska Katarina Pattynama

411-420
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DOI: https://doi.org/10.33395/owner.v9i1.2467
Financial Distress: Studi Intellectual Capital dan Karakteristik Direksi pada Perusahaan Ritel di Indonesia

Wawan Cahyo Nugroho

421-435
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DOI: https://doi.org/10.33395/owner.v9i1.2487
Peran manajemen laba dalam upaya meminimalisasi Tax Avoidance

Rida Ristiyana, Erwindiawan, Nilta Rizkiyah, Sri Jaya Lesmana

436-447
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DOI: https://doi.org/10.33395/owner.v9i1.2492
Analisis Efektifitas Sistem Jaminan Kuantitas Minyak dan Gas Bumi dalam rangka Peningkatan Keandalan Informasi Keuangan kepada SKK Migas berdasarkan COSO Framework Studi Kasus pada Kontraktor Kontrak Kerja Sama

Dameria Hutapea , Ludovicus Sensi Wondabio

448-463
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DOI: https://doi.org/10.33395/owner.v9i1.2414
Analisis Pengaruh Environment, Social, General Disclosure, dan Indikator Keuangan terhadap Nilai Perusahaan Sektor Perkebunan di BEI

Sonya Oktaviana, Roy Sembel, Adler Haymans Manurung

464-478
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DOI: https://doi.org/10.33395/owner.v9i1.2602
Peran Artificial Intelligence dalam Perpajakan terhadap Kepatuhan Wajib Pajak E-Commerce: Literasi Digital sebagai mediator

Puji Rahayu, Imarotus Suaidah

479-490
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DOI: https://doi.org/10.33395/owner.v9i1.2516
The Effect of Accountability and Transparency on Cooperative Financial Management of Sakra Warih Conventional Consumer Cooperative of Banyumas Regency

Inggrid Marisca Rubiyanty, Afiq Chamim Mubaroq, Ascaryan Rafinda

491-500
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DOI: https://doi.org/10.33395/owner.v9i1.2400
Governance Mechanisms and Dividend Policy: Evidence From Industrial Companies in Indonesia

Monalisa Firdaus, Bram Hadianto

501-511
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DOI: https://doi.org/10.33395/owner.v9i1.2542
Operasionalisasi dan Faktor-Faktor yang Mempengaruhi Efektivitas Audit Internal: Systematic Literature Review

Yuyun Syafithri, Tertiarto Wahyudi, Hasni Yusrianti, Inten Meutia

512-528
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DOI: https://doi.org/10.33395/owner.v9i2.2598
Digitalisasi Akuntansi, Persaingan dan Jejaring Sosial Pada UMKM Kuliner Palembang

Dwirini, Shufia Zuhroh, Rini Subekti

529-541
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DOI: https://doi.org/10.33395/owner.v9i1.2588
Reaksi Investor Pasca Pengumuman Indeks Idx High Dividen 20

Meita Rahmawati, Patmawati, Christian Damar Sagara Sitepu

557-564
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DOI: https://doi.org/10.33395/owner.v9i1.2591
Pengaruh Literasi Keuangan, Inklusi Keuangan, Gaya Hidup, Dan Financial Technology Terhadap Perilaku Keuangan Pegawai PT. X di SUMUT

Abdillah Arif Nasution, Muhammad Rijal Balatif

542-556
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DOI: https://doi.org/10.33395/owner.v9i1.2428
Village Sustainable Development Goals (Sdgs): Budgetary, Human Resources, And Technology Contributions

Nurul Listiawati , Muhammad Ihsan Ansari , Eni Novitasari, Dwi Noviana Fitri, Hisyam Ichsan, Taufik Hidayat B Tahawa

557-565
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DOI: https://doi.org/10.33395/owner.v9i1.2522
Penerapan Akuntansi Forensik dalam Pendeteksian Kecurangan Melalui Psychological Capital Pada BPK RI Perwakilan Provinsi Sulawesi Barat

Sri Amalia Edy, Ahmad Mansur AM

566-574
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DOI: https://doi.org/10.33395/owner.v9i1.2526
Pengaruh Financial Technology, Literasi Keuangan, Inklusi Keuangan, Aksesibilitas Kredit Terhadap Keberlangsungan UMKM

Wiwiek Kusumaning Asmoro, Mohamad Arief Setiawan, Novie Astuti Setianingsih, Eti Putranti

575-592
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DOI: https://doi.org/10.33395/owner.v9i1.2547
Internalisasi Nilai Budaya Sipakatau dalam Akuntansi Pertanggungjawaban Sosial

Asriani Junaid, Edy Susanto, Muh. Arif, Muhammad Syafi'i A. Basalamah, Darwis Said

593-605
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DOI: https://doi.org/10.33395/owner.v9i1.2606
Kepemilikan Institusional, Kompetensi CFO, Ketidakpastian Lingkungan dan Penghindaran Pajak

Dahlia Sari, Lolita Riantida Simamora

606-622
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DOI: https://doi.org/10.33395/owner.v9i1.2446
Evaluasi Penerapan Keuangan Berkelanjutan Berdasarkan POJK Nomor 51/POJK.03/2017 (Studi Kasus pada Bank Sumsel Babel)

Nabila Khuriah Dwi Oka, Ancella Anitawati Hermawan

623-639
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DOI: https://doi.org/10.33395/owner.v9i1.2392
Evaluasi Penerapan Kebijakan Pajak Natura Berdasarkan PMK Nomor 66 Tahun 2023

Lady Chintya Purba, Arifin Rosid

640-654
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DOI: https://doi.org/10.33395/owner.v9i1.2417