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Owner (Riset & Jurnal Akuntansi)
ISSN : 25487507     EISSN : 25489224     DOI : -
Owner (Riset dan Jurnal Akuntansi) adalah jurnal akademik yang berlandaskan nilai nilai keilmiahan. Owner diterbitkan 2 kali dalam setahun dengan periode Februari dan Agustus dipublikasikan oleh Program Studi Akuntansi Perguruan Tinggi Politeknik Ganesha Medan.
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Articles 77 Documents
Tax Planning Atas Pajak Penghasilan Badan Rimbano, Dheo; Wahyuni, Mirra Sri; Triharyati, Eri
Owner Vol 3 No 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v3i1.98

Abstract

Corporate income tax is a mandatory thing to pay. awareness of paying is still minimal, Islam is more familiar with the term ‘zakat’ than tax (Awareness in paying zakat is very high for Muslims), raising awareness begins with the planning process, so the obstacles in every plan to pay taxes need to be known. The possibility of taxpayers already knowing their obligations, but the meaning is like "double-edged knife", the existence of a trend positivein paying taxes is still to be studied, whether based on the tax amnesty and / or tax planning that starts to run, the negative side of tax amnesty is the fact that Our taxes are categorized as "stubborn" in their discipline of paying taxes. With the existence of tax planning (tax planning) , the taxpayer can save tax that actually exceeds its obligations, and on the other hand help taxpayers in making decisions relating to investment plans in the future. Given the limitations of researchers both in terms of theoretical and technical matters, so that the discussion is clearer, directed and this research does not deviate from the existing problems, the research focus is on the scope of Tax Planning with Law No. 36 of 2008 concerning Income Tax and Tax Regulations other companies in all Commander Companies (CV) in Lubuklinggau City and Bengkulu City.by using qualitative analysis, to analyze tax planning (tax planning) for corporate income tax. then consider the actions that should be taken in streamlining the 2015 owed Corporate Income Tax under Law No. 36 of 2008 article 9 paragraph (1) and Law No. 36 of 2006 article 9 paragraph (1) letter e, activities can be carried out as follows: (1) Provision of health benefits for employees; (2) Providing HR development and education for employees; (3) Provision of bonuses for employee performance; (4) Provision of vehicles for transportation; and (5) giving uniforms to employees. The results of the study show that (1) the Tax Planning of the PPH of the Agency in accordance with the Tax Regulations the majority of the CVs are not implemented and (2) In the financial management of CVs both in Lubuklinggau City and Bengkulu City have not been able to make efficient PPH payments
Faktor yang Mempengaruhi Kondisi Financial Distress Perusahaan Property dan Real Estate Nasution, Siti Aisyah
Owner Vol 3 No 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v3i1.97

Abstract

The purpose of this study was to find out the influence of Financial Ratio on financial distress in Property and Real Estate companies listed in the Indonesian Stock Exchange. The factors which tested in this research were Current Ratio. Leverage Ratio, and Cash Flow. The study used causal method which was aimed to analyze the influence of independent variables on dependent variable. The population was 22 property and real estate companies listed in the Indonesian Stock Exchange in the period of 2011-2014 until there were 88 saturated samples. The data were analyzed by using logistic regression analysis. The result of the study showed that the data in this study were in accordance with the model and the result of the matching test of regression model which was able to analyze the problems. Simultaneously, the result of Ominbus Test of Model Coefficient showed that Current Ratio, Leverage Ratio and Cash Flow had significant influence on financial distress. Partially, Current Ratio, and Cash Flow had positive and significant influence on Financial Distress, Leverage Ration had negative but significant influence on Financial Distress.  
Pengaruh Net Profit Margin, Likuiditas dan Pertumbuhan Penjualan terhadap Harga Saham pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017 Hayati, Keumala; Simbolon, Antonius KAP; Situmorang, Sonya; Haloho, Iyuslina; Tafonao, Iman Kristiani
Owner Vol 3 No 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v3i1.112

Abstract

This research was conducted to test whether net profit margin, liquidity, and sales growth significantly influence stock price in manufacturing companies in 2013-2017. The population in this study are all manufacturing companies listed on the indonesia stock exchange. The sampling technique used is purposive sampling. Selected sample in certain criteria as many as 36 manufacturing companies listed on the IDX. The analytical method used is multiple linear regression through the SPSS version 23.0. in this study the effect is only the net profit margin variable that has a significant effect on stock price.
Tingkat Pemahaman dan Minat Masyarakat dalam Penggunaan Fintech Burhanuddin, Chairul Iksan; Abdi, Muhammad Nur
Owner Vol 3 No 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v3i1.79

Abstract

Abstrak Financial technology/Fintech merupakan hasil gabungan antara jasa keuangan dengan teknologi yang akhirnya mengubah model bisnis dari konvensional menjadi moderat, yang awalnya dalam membayar harus bertatap-muka dan membawa sejumlah uang kas, kini dapat melakukan transaksi jarak jauh dengan melakukan pembayaran yang dapat dilakukan dalam hitungan detik saja. Penggunaan aplikasi dalam kegiatan bisnis digunakan untuk memaksimalkan waktu dan biaya guna menghasilkan keuntungan yang dinginkan. Dengan adanya kebutuhan tersebut, maka saat ini banyak pengembang aplikasi yang menawarkan hasil buatannya guna mendukung kegiatan bisnis. Kegiatan Jual beli, pinjaman dana, bahkan mengirimkan uang lewat aplikasi online memudahkan semuanya sehingga masyarakat tidak lagi dibatasi oleh jarak dan waktu. Tujuan Penelitian (1) untuk mengetahui tingkat pemahaman masyarakat tentang penggunaan Fintech dalam mendukung Inovasi dan Teknologi Bisnis (2) Untuk mengetahui minat masyarakat dalam penggunaan fintech untuk mendukung inovasi dan teknologi bisnis. Metode Penelitian menggunakan metode kuantitatif dengan melakukan survey secara online. Sampel penelitian adalah Mahasiswa, Pengusaha kecil dan menengah, dan Karyawan negeri dan swasta. Sampel dipilih secara random dengan total 200 responden. Kata Kunci: Fintech, Inovasi, Teknologi, Aplikasi.
Pengaruh Inventory Turnover, Sales Growth, dan Liquidity Terhadap Profitabilitas pada PT. Sumber Alfaria Trijaya Tanjung Morawa Periode 2013-2017 Hayati, Keumala; Simbolon, Antonius KAP; Lumban Gaol, Renita Ferawati; Sianturi, Intan Permata Sari; Sagala, Yosua Michael
Owner Vol 3 No 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v3i1.111

Abstract

This research aims to exsplain the effect Inventory Turnover, Sales Growth, and Liquidity on Profitability. This study was conducted at PT. Sumber Alfaria Trijaya Tanjung Morawa in periods of 2013-2017 with a total study population of 60 months. The sampling technique used in this study is sampling jenuh and acquired 60 months samples. The analisys technique used is multiple linear regressions, both t test and F test. The dependent variable is profitability while the independent variable is Inventory Turnover, Sales Growth, and Liquidity
Pengaruh Dana Pihak ketiga, Non Performing Loan, Capital Adequacy Ratio, Tingkat Suku Bunga dan Arus Kas Terhadap Penyaluran Kredit Perbankan Wau, Igarni
Owner Vol 3 No 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v3i1.93

Abstract

The research aims to examine the effect of Third Party Funds, Non Performing Loans, Capital Adequacy Ratio, Interest Rate, and Cash Flow on Credit Distribution to Banking Companies listed on the Indonesia Stock Exchange for the period 2013-2016. Using the quantitative approach method with this type of research is descriptive quantitative. The research population and sample are 4 years or 48 months (data) Third Party Fund reports, Non-performing Loans, Capital Adequacy Ratio, Interest Rate and Cash Flow, ie from 2013-2016, with saturated sample technique sampling techniques, the analytical method used in this study is a multiple linear regression method which is done using SPSS. The results of this study show simultaneously, Third Party Funds, Non Performing Loans have a significant effect on Credit Distribution in Banking Companies on the IDX for the period 2013-2016. Partially the variables of Third Party Funds, Non Performing Loans have a significant negative effect on Credit Distribution in Banking Companies on the IDX for the period 2013-2016. Partially the variable Capital Adequacy Ratio, Interest Rate, has no significant effect on the Credit Distribution of Banking Companies on the IDX for the period 2013-2016. But the Cash Flow variable has a significant effect on Credit Distribution in Banking Companies on the IDX for the period 2013-2016. The results of the coefficient of determination analysis obtained from the R2 value of 13.8%, meaning that variations in company value can be explained from the variable Third Party Funds, Non-performing Loans, Capital Adequacy Ratio, Interest Rate, and Cash Flow of 13.8%, while the rest explained by other independent variables.
Kebutuhan AAOIFI Sebagai Standar Akuntansi Keuangan Syariah Dalam Harmonisasi Penyajian Laporan Keuangan Subardi, Hani Meilita Purnama
Owner Vol 3 No 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v3i1.81

Abstract

Dengan pesatnya pertumbuhan lembaga keuangan islam yang terjadi di berbagai negara, masih terdapat keraguan akan perlunya standar akuntansi berbasis syariah yang khusus mengatur entitas keuangan islam seperti yang telah dikeluarkan oleh Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI). Hasil Studi literatur ini menawarkan bukti tentang pengaruh standar akuntansi AAOIFI dalam pelaporan Lembaga Keuangan Islam. Temuan menunjukkan ada kebutuhan dalam menyusun pedoman khusus atau standar untuk Lembaga Keuangan Islam dalam kerangka IFRS dalam skala Internasional. Maka dari itu, perlu adanya harmonisasi dan keselarasan antara standar akuntansi yang telah diterima secara umum dan diterapkan di banyak negara seperti IFRS dengan standar akuntansi khusus lembaga keuangan islam. Tanpa kolaborasi semacam itu, pedoman spesifik yang dimaksudkan untuk LKI tidak akan mungkin diterima secara global.
Pengaruh Perputaran Kas, Perputaran Piutang, Perputaran Persediaan, Current Ratio, dan Debt to Equity Ratio, Total Assets Turn Over terhadap Profitabilitas Hantono, Hantono; Guci, Siti Tiffany; Manalu, Eva Mariana Boang; Hondro, Novi Agusniawati; Manihuruk, Cindy Claudia; Perangin- Angin, Meilianta Br; Sinaga, Desy Christiana
Owner Vol 3 No 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v3i1.110

Abstract

The purpose of this research is to examine the effect of the cash turnover, receivable turnover, inventory turnover, current ratio, debt to equity ratio, and total assets turn over to profitability. This Research was conducted on basic and chemical industry manufacturing companies listed in Indonesia Stock Exchange period 2013-2017. The methods of analysis using multiple regression analysis. The analysis method used is multiple linear regression, F test, and T-test. The result of this analysis showed that profitability was influenced simultaneously by cash turnover, receivable turnover, inventory turnover, current ratio, debt to equity ratio and total assets turn over. Meanwhile on partial analysis showed only receivable turnover and inventory turnover, current ratio, debt to equity ratio and total assets turn over hasn’t influence to profitability.  
Kualitas Audit, Kondisi Keuangan, Ukuran Perusahaan dan Penerimaan Opini Audit Going Concern Effendi, Bahtiar
Owner Vol 3 No 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v3i1.80

Abstract

This study aims to analyze the quality of audits, financial condition and firm size on audits that occur in companies listed on the Indonesia Stock Exchange period 2014-2016. The population of this research is all transportation company in Indonesia year 2014-2016. The number of samples were 14 transportation companies, selected using purposive sampling method. This study uses data collected from Indonesia Stock Exchange (BEI) in 2014-2016 and also from each company website. By using multiple analysis as the method and result of this research, deep audit can be done.   Keywords: audit quality, financial condition, company size acceptance of going concern audit opinion.
Value Creation dengan Penerapan Prinsip-Prinsip Lean Manufacturing dalam Accounting Nopianti, Rina; Panudju, Andreas Tri; Marfuah, Umi
Owner Vol 3 No 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v3i1.86

Abstract

In many cases, some conventional accounting practices are no longer compatible with the complex manufacturing environment. The proposed this research is to inspire a systems thinking theory and a value chain management, building a business model that prioritizes customers. The objective of this paper is to find out how accounting techniques can optimize of resource utilization wihich would lead in creating value. The second objective is to minimize the lack of conventional accounting using the accounting method that appears. The method in this shis paper is a qualitative research by considering the inductive method designed as a single case study. Empirical data is used based on classic single case control studies that embedded designs including survey data, academic papers theoretical reviews, data collection from interviews, annual reports and documents collected from case companies. The research found that the management accounting system could be integrated in the framework of Just in Time (JIT) + Total Cost (TC) + Time Driven- Activity Based Costing (TD-ABC) + Balance Scorecard (BSC) to develop lean accounting. The utilization of resource is optimized after non-value added activities are eliminated.