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{"title":"Pengaruh Early Warning System Dan Risk Based Capital Terhadap Tingkat Kesehatan Keuangan Perusahaan Asuransi","authors":"Novie Astuti Setianingsih, Wiwiek Kusumaning A, Hanifah Puspita Sari","doi":"10.33395/owner.v8i2.1974","DOIUrl":"https://doi.org/10.33395/owner.v8i2.1974","url":null,"abstract":"Insurance is an agreement between two parties, namely the insurance company and the policyholder, which forms the basis for receiving premiums by the insurance company in return. In determining insurance, the public needs an early warning system and risk-based capital analysis to determine the financial health of insurance companies, so that they can provide maximum protection to investors. This study aims to determine and analyze the level of financial soundness of insurance companies listed on the Indonesia Stock Exchange. The issuers selected are issuers from insurance companies listed on the IDX in 2019-2022. Determination of the sample using purposive sampling method, namely determining the sample from the existing population based on criteria. Data obtained from the Indonesian Capital Market Directory (ICMD). This research uses multiple linear regression analysis with SPSS application. The results of research on the Solvency Margin Ratio, Underwiting Ratio, Loss Ratio, Investment Returns Ratio, Liability to Liquid Ratio and Net Premium Growth Ratio contained in the Early Warning System and Risk Based Capital have a significant and positive effect on the level of company health, especially for insurance companies.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"23 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140360902","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Evaluasi Pengawasan Wajib Pajak Online Marketplace di KPP Pratama Jakarta Pasar Rebo","authors":"Sandro Torang H. Sirait, Yulianti Abbas","doi":"10.33395/owner.v8i2.2042","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2042","url":null,"abstract":"Recently, people's economic activities have shifted from conventional forms to online forms or what is better known as e-commerce. This is the impact of the rapid development of information and communication technology, especially the internet. People are increasingly interested in shopping online rather than conventionally because shopping online has various advantages, such as: being practical and saving time because you don't need to come directly to the shop to get the goods/services you want, relatively cheaper prices because of the many discounts or promos offered provided, and the quality of the goods is relatively as good as those sold in regular (offline) shops. One form of e-commerce is in the form of online market places, such as: Tokopedia, Shopee, Lazada, and Bukalapak. However, the increase in trader turnover from this online market place was not followed by an increase in tax payments at KPP Pratama Jakarta Pasar Rebo (research location). The Indonesian tax system which implements self-assessment makes tax supervision and audit a tool to increase taxpayer compliance in fulfilling their tax rights and obligations. In this research, the author evaluated tax supervision at KPP Pratama Jakarta Pasar Rebo. Based on theory, there are 5 (five) factors that influence tax supervision, namely: Management Support, Regulations, Account Representatives as tax officers who carry out supervision, Taxpayers, and Information Systems. From the research results, it was found that these factors at KPP Pratama Jakarta Pasar Rebo have been in influencing tax supervision. In this regard, it is necessary to improve the quality of these factors to increase the tax supervision, so that it is hoped that by increasing the tax supervision, taxpayer’s compliance and tax revenues will also increase.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"10 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140361309","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Six Sigma Dalam Perspektif Akuntansi Manajemen: Peningkatan Manajemen Biaya Strategis dan Pengendalian Kualitas Produk","authors":"Alda Putri Damayanti, Nurna Aziza","doi":"10.33395/owner.v8i2.2050","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2050","url":null,"abstract":"The background to this research is that companies that produce snacks often face challenges in managing ever-increasing operational costs and maintaining consistent product quality. In an effort to control increasing production costs, including raw material and labor costs, the company decided to implement Six Sigma as a quality management strategy. Companies face pressure to maintain competitive selling prices while controlling production costs. Variability in the quality of snack products often occurs, which can reduce consumer confidence. The research method uses qualitative and quantitative methods. The types of data used in this research include primary and secondary data, and the data collection methods applied include interviews, observation and documentation. The population that is the focus of the research is the snackproducts. The research sample was selected from a small portion of the population for further analysis. Data analysis was carried out using the Six Sigma method which consists of five stages: define, measure, analyze, improve and control (DMAIC), as well as linear regression analysis. The results of this research provide evidence that Six Sigma can be used as an effective tool to optimize strategic costs and improve product quality. Based on the analysis, the results obtainedare: 1. Machine. Continuous use of the machine results in decreased machine performance. 2. Employees. Suboptimal work results in the product not meeting quality standards. Therefore, this research makes an important contribution in deepening understanding of the application of Six Sigma to achieve cost management goals and improve product quality.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"2 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140359516","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Return on Asset (ROA) dan Debt to Equity Ratio (DER) Terhadap Price to Book Value (PBV) Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2022","authors":"Albert Kurniawan Purnomo, Utari Kartika Sari, Arnetta Nuralizah","doi":"10.33395/owner.v8i2.1969","DOIUrl":"https://doi.org/10.33395/owner.v8i2.1969","url":null,"abstract":"Company value is one of the important elements that need to be maximized for the prosperity of shareholders so that shareholders can invest their capital in the company. The purpose of this study was to measure and analyze the effect of Return On Asset (ROA) and Debt to Equity Ratio (DER) on Price to Book Value (PBV) in Food and Beverage Sub-Sector companies listed on the Indonesia Stock Exchange. This study uses associative methods that are quantitative data. The analytical method used is descriptive test, classical assumption test, multiple linear regression analysis, t test, F test and the coefficient of determination. The data used is secondary data obtained by 13 companies in the published annual reports. Based on the results of the study, it shows that the Return On Asset (ROA) and Debt to Equity Ratio (DER) variables have a partial effect on Price to Book Value (PBV). Variables Return On Assets (ROA) and Debt to Equity Ratio (DER) have an effect on Price to Book Value (PBV) simultaneously.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"15 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140359574","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Evaluasi Sistem Pengendalian Internal atas Pertanggungjawaban Bantuan Pemerintah pada Badan X","authors":"Sary Hendryani, Dodik Siswantoro","doi":"10.33395/owner.v8i2.2178","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2178","url":null,"abstract":"Sistem pengendalian internal berperan dalam meningkatkan kinerja, transparansi, dan akuntabilitas pengelolaan keuangan negara. Salah satu tujuan penyaluran bantuan pemerintah yaitu untuk memperluas akses dan meningkatkan kualitas pendidikan di Indonesia. Untuk itu pengelolaan bantuan pemerintah harus dilaksanakan dengan efektif, efisien, transparan, dan akuntabel, dalam rangka mendukung perluasan akses dan peningkatan kualitas pendidikan di Indonesia. Adanya temuan Badan Pemeriksa Keuangan terkait pertanggungjawaban bantuan pemerintah, mengindikasikan terdapat permasalahan pada sistem pengendalian internal. Penelitian ini bertujuan untuk mengevaluasi penyebab kurang optimalnya penerapan sistem pengendalian internal dalam pertanggungjawaban bantuan pemerintah, dan diharapkan penelitian ini dapat menghasilkan implikasi dalam rangka meningkatkan sistem pengendalian internal. Objek penelitian ini yaitu Badan X yang merupakan badan independen pemerintah yang bertugas melakukan penilaian satuan pendidikan di tiga puluh empat provinsi. Penelitian ini dilakukan dengan metode kualitatif, menggunakan pendekatan studi kasus. Data yang digunakan terdiri dari data primer dan data sekunder. Data primer diperoleh dari wawancara semi struktur, terhadap informan yang memiliki latar belakang dan pengalaman terkait pertanggungjawaban bantuan pemerintah pada Badan X. Data sekunder diperoleh dari analisis dokumen. Hasil penelitian menunjukkan bahwa terdapat risiko yang terjadi karena penetapan kebijakan yang tidak sesuai peraturan mendasarnya dan risiko akibat penetapan peraturan baru. Rekomendasi yang diberikan yaitu mengefektifkan dan melibatkan peran Satuan Pengawasan Internal dalam pengawasan kebijakan.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"17 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140361144","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Rasio Keuangan Terhadap Harga Saham Pada Perusahaan Sektor Pertambangan Tahun 2017-2021","authors":"M. Shiddiq, Muhammad Sabrian Oehoedoe Ibam","doi":"10.33395/owner.v8i2.1964","DOIUrl":"https://doi.org/10.33395/owner.v8i2.1964","url":null,"abstract":"This research aims to obtain empirical evidence regarding the influence of financial ratios on stock prices. The population in this research is mining sector companies listed on the Indonesia Stock Exchange (BEI) in 2017-2021. The sampling technique used was purposive sampling so that a total of 70 observations were obtained. The hypothesis test used is multiple linear regression analysis with a significant t test to see the significant level of influence of each variable and the direction of that influence. The research results can explain that the ROE variable has a significantly positive effect on share prices. As well as the DER variable, it has a significant negative effect on stock prices. The ROA variable has a negative influence on share prices and an insignificant effect on share prices. Meanwhile, NPM and QR have a positive influence on share prices and do not have a significant influence on share prices.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"12 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140361238","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analisis Kinerja Keuangan dan Strategi Manajemen PT Bukalapak.com Tbk Pra & Pasca Initial Public Offering (IPO)","authors":"Edwin Frymaruwah, Pieter Andrian, Melitina Tecoalu","doi":"10.33395/owner.v8i2.2039","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2039","url":null,"abstract":"The research aims to analyze differences in company financial performance before and after the Initial Public Offering. The research period is three years before and two years after the IPO. The object of this research is PT Bukalapak.com Tbk which is conducting an IPO in 2021. The analytical method used is the Analysis of Financial Liquidity Ratios, Activity Ratios, Profitability Ratios, and Solvency Ratios and in-depth interviews with the person in charge (key person) of the company to confirm and strengthen the analysis results. The research results show that there are significant differences in the company's financial performance, namely liquidity, activity, and solvency before and after the IPO, while the company's profitability experienced a decline in performance after the IPO in the first year and improved in the second year after the IPO until it was able to record its first positive performance in the second year after the IPO.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"19 17","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140361378","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Opini, Reputasi KAP, COSO Framework, Laba, dan Struktur Modal terhadap Tingkat Kepercayaan Investor","authors":"Jessica Valencia, Samuel Wirawan, Amelia Setiawan, Hamfri Djajadikerta","doi":"10.33395/owner.v8i2.2026","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2026","url":null,"abstract":"This research aims to determine the effect of audit opinion, reputation of public accountant firms, the implementation of COSO framework, net income, and capital structure on the level of investor confidence. In this study, multiple linear regression analysis model was used to determine the effect between independent variables on the level of investor confidence, besides that, descriptive statistical analysis, classical assumption test, partial effect test, simultaneous effect test, and coefficient of determination test will also be carried out. The level of investor confidence will be described by the stock price of a company. The share price will take a number from the closing price on December 31 of each year. There were 4 samples of companies from the infrastructure, utilities, and transportation sectors and data obtained from 2011 to 2021 tested in this study. The four companies are AirAsia Indonesia Tbk, Leyand International Tbk, Steady Safe Tbk, and Garuda Indonesia Tbk.  The results of the study indicate that the audit opinion variable, the application of the COSO Framework, net income, and capital structure can not be proven to have a partial influence on the level of investor confidence. However, the variable reputation of public accountant firms has a partial influence on the level of investor confidence. For the four independent variables themselves have a simultaneous influence on the investor confidence.\u0000A high level of investor confidence is coveted by all companies. The higher the investor's trust, the higher capital that can be used by the company for operational activities. Every company is flocking to increase its value in order to gain strong investor confidence. The components studied are audit opinion, KAP reputation, COSO Framework, net income, and capital structure on the level of investor confidence in the infrastructure, utilities and transportation industries. In this study, multiple linear regression analysis model was used to determine the effect between independent variables on the level of investor confidence, besides that, descriptive statistical analysis, classical assumption test, partial effect test, simultaneous effect test, and coefficient of determination test will also be carried out. The level of investor confidence described by the stock price of a company. The share price will take a number from the closing price on December 31 of each year. There were 4 samples of companies from infrastructure, utilities, and transportation sectors and data obtained from 2011 to 2021 tested in this study. The four companies are AirAsia Indonesia Tbk, Leyand International Tbk, Steady Safe Tbk, and Garuda Indonesia Tbk.  The results of the study indicate that the audit opinion variable, COSO Framework, net income, and capital structure can not be proven to have a partial influence on the level of investor confidence. However, the variable KAP reputation has a partial influence on the level of investor confidence. For the f","PeriodicalId":124624,"journal":{"name":"Owner","volume":"38 45","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140357984","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Struktur Modal, Ukuran Perusahaan, dan Pertumbuhan Perusahaan terhadap Profitabilitas dan Dampaknya terhadap Nilai Perusahaan","authors":"Nita Riyana, Ratih Kusumawardhani, Risal Rinofah","doi":"10.33395/owner.v8i2.1998","DOIUrl":"https://doi.org/10.33395/owner.v8i2.1998","url":null,"abstract":"This research aims to examine the influence of capital structure, firm size, and firm growth on profitability and its impact on firm value. The population used in this research is all Food and Beverage Companies listed on the Indonesia Stock Exchange during the 2018-2022 period, totaling 84 companies. The sampling technique used was purposive sampling technique by considering several criteria and a sample of 16 companies was obtained with an observation period of 5 years. This research uses multiple linear regression analysis techniques and path analysis with the help of SPSS version 26 analysis tools. The research results show that capital structure has a negative and significant effect on profitability. Firm size has a positive and significant effect on profitability. Firm growth has a positive and insignificant effect on profitability. Meanwhile, profitability has a positive and significant effect on firm value. The influence of capital structure on profitability both directly and indirectly is 13,2%. The influence of firm size on profitability both directly and indirectly is 2,4%. The influence of firm growth on profitability both directly and indirectly is 3,6%. The total or combined influence of the capital structure, firm size, and firm growth variables on profitability is 19,2%, while the remaining 80,8% is influenced by other variables not included in this research. The influence of profitability on firm value is 25,9%, while the remaining 74,1% is influenced by other variables not included in this research.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"26 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140358801","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Evaluasi Implementasi Pengawasan Berbasis Kewilayahan: Studi Kasus KPP Pratama X","authors":"Muhammad Ridho Satyanugraha, Yulianti Abbas","doi":"10.33395/owner.v8i2.2074","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2074","url":null,"abstract":"Regional-based supervision is a new policy implemented by the Directorate General of Taxes in 2020 and revised in 2022. This study aims to evaluate factors related to the implementation of regional-based supervision, which are top management support, regulations, regional account representatives, taxpayers, and information systems. The factors are further divided into thirteen indicators. Previous studies on regional-based supervision and/or tax supervision in general mostly focused on the influence of tax supervision activities on taxpayer compliance or tax revenues. This study differs from previous study because it seeks an in-depth understanding of the implementation of supporting factors in regional-based supervision via an in-depth case study. The interviews involved the office head, the supervision section head, regional account representative, tax consultant, and taxpayers. The results of the study indicate a weakness in the implementation of regional-based supervision related to regulation, both in terms of the availability of regulation that regulate interactions among the parties involved and the clarity in the field of taxation. Additionally, the available budget and the number of account representative personnel still need to be improved.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140358938","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}