Owner : riset dan jurnal akuntansi最新文献

The Effect of Accounting Knowledge and Education Level on MSME Performance with the Application of Accounting Information Systems and Understanding of SAK EMKM as Intervening Variables 以会计信息系统应用和SAK EMKM理解为中介变量的会计知识和教育水平对中小微企业绩效的影响

Owner : riset dan jurnal akuntansi Pub Date : 2023-10-14 DOI: 10.33395/owner.v7i4.1749

Robiur Rahmat Putra, Syaka Nur Khalisa

引用次数: 0

Faktor-Faktor yang mempengaruhi Kinerja Pemerintah Desa dimediasi oleh Pengelolaan Dana Desa 影响农村政府表现的因素是由农村资金管理协调的

Owner : riset dan jurnal akuntansi Pub Date : 2023-10-06 DOI: 10.33395/owner.v7i4.1956

Afri Anton, Taufeni Taufik, Ruhul Fitrios, Yesi Mutia Basri

{"title":"Faktor-Faktor yang mempengaruhi Kinerja Pemerintah Desa dimediasi oleh Pengelolaan Dana Desa","authors":"Afri Anton, Taufeni Taufik, Ruhul Fitrios, Yesi Mutia Basri","doi":"10.33395/owner.v7i4.1956","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1956","url":null,"abstract":"This study aims to find empirical evidence of the Influence of Village Official Competence, Organizational Commitment and Transparency on Village Government Performance with Village Fund Management as a Mediator. This research was conducted at Village Government Officials in Padang Pariaman Regency. The sampling technique uses the census method by sending questionnaires to Village Government Officials. Of the 309 questionnaires distributed, 288 questionnaires were processed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) analysis. The results of the research prove that there is an influence of Village Official Competence, Organizational Commitment and Transparency on Village Government Performance and Village Fund Management which is able to mediate the variables of Village Official Competency, Organizational Commitment and Transparency on Village Government Performance of Village Government Officials in Padang Pariaman Regency. By having qualified & competent Village Officials, the implementation of Village Fund Management can run well & smoothly (starting from planning, implementation, administration, reporting to accountability). Transparency as openness of public information has a very important role in increasing public participation, if there is public involvement in controlling & supervising the implementation of regional government then the performance produced by the government will run well. Good Village Fund Management can influence Village Government Performance, where the better the rules implemented by village officials, the better the Village Government Performance will be.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135352611","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}

引用次数: 0

Strategi Pengembangan Usaha Mikro Kecil Menengah (UMKM) Berbasis Ekonomi Kreatif Di Kabupaten Buton Selatan 南布顿区基于创意经济的中小微型企业（MSMEs）发展战略

Owner : riset dan jurnal akuntansi Pub Date : 2023-10-06 DOI: 10.33395/owner.v7i4.1952

Nining Asniar Ridzal, Ernawati Malik, I Wayan Sujana, Vivied Octaviani

{"title":"Strategi Pengembangan Usaha Mikro Kecil Menengah (UMKM) Berbasis Ekonomi Kreatif Di Kabupaten Buton Selatan","authors":"Nining Asniar Ridzal, Ernawati Malik, I Wayan Sujana, Vivied Octaviani","doi":"10.33395/owner.v7i4.1952","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1952","url":null,"abstract":"This study aims to identify and analyze creative economy-based micro, small and medium enterprise development strategies in South Buton district. This research was conducted on 99 MSMEs in 3 sub-districts. The analysis tool uses SWOT analysis. The results show that from the results of weighting and determining the strategy for culinary business in Tables 1, 2 and 3, it is known that the strength is 0.87, the weakness is 0.58, the opportunity is 4.25, the threat is 3.24, it can be concluded that for determining the strategy The main focus of the culinary sector is in quadrant 1, namely the culinary sector has strengths and opportunities with the main strategy, namely when businesses have strengths and can also see opportunities, what must be done is to be actively involved in activities carried out by the government related to culinary business. This is done to introduce our efforts to find new relationships for business development. From the results of weighting and determining the strategy for the handicraft business in Tables 1, 2 and 3 it is known that the strength is 1.2, the weakness is 0.66, the opportunity is 1.14, the threat is 0.50, it can be concluded for determining the main strategy for the handicraft business entered in quadrant 1, namely the craft sector has strengths and has opportunities with the main strategy, namely increasing creative craft branding through multimedia and social media.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135352305","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}

引用次数: 0

The Influence of Original Local Government Revenue, Specific Allocation Fund on Government Capital Expenditures in Southeast Sulawesi Disrict/ City 苏拉威西东南区市地方政府原始收入、专项拨款对政府资本支出的影响

Owner : riset dan jurnal akuntansi Pub Date : 2023-10-02 DOI: 10.33395/owner.v7i4.1937

Erwin Hadisantoso, Arifuddin Arifuddin, Andi Basru Wawo, Muh. Ridwan

{"title":"The Influence of Original Local Government Revenue, Specific Allocation Fund on Government Capital Expenditures in Southeast Sulawesi Disrict/ City","authors":"Erwin Hadisantoso, Arifuddin Arifuddin, Andi Basru Wawo, Muh. Ridwan","doi":"10.33395/owner.v7i4.1937","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1937","url":null,"abstract":"This study aims to examine how the influence of Local Own Revenue and Special Allocation Funds on District/City Government Capital Expenditures in Southeast Sulawesi Province. The type of data used in this study is secondary data. The source of the data used in this study comes from Realization Reports on the Capital Expenditure Budget, Local Own Revenue and Special Allocation Funds from 2015-2021 in 17 Regencies/Cities in Southeast Sulawesi Province. Analysis of testing the data in this study is panel data regression analysis using Eviews 10 software. The results of this study found that the Regional Original Income variable has a significant effect on the Capital Expenditure variable with a significant level of 0.0000, the Special Allocation Fund variable has a significant effect on the Capital Expenditure variable with a significant level of 0.0000. As well as the variable Regional Original Income and Special Allocation Funds Simultaneously or jointly have a significant effect on the Capital Expenditure variable with a significant level of 0.00000. The limitations of this study are that there are still many factors that influence Capital Expenditures, therefore it is hoped that further researchers can add other variables to make them more varied.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135831371","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}

引用次数: 0

Perancangan Implementasi Green Budgeting Pada PT. ABC Menuju Green Company PT ABC 走向绿色公司的绿色预算实施设计

Owner : riset dan jurnal akuntansi Pub Date : 2023-10-01 DOI: 10.33395/owner.v7i4.1699

Hana Tarizkha Coganuli, Desi Adhariani

{"title":"Perancangan Implementasi Green Budgeting Pada PT. ABC Menuju Green Company","authors":"Hana Tarizkha Coganuli, Desi Adhariani","doi":"10.33395/owner.v7i4.1699","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1699","url":null,"abstract":"Sustainable development is increasingly being developed in this century and to support this green economy approach has been developed. Companies that are aware of this starting to contribute and add environmental management aspects to the strategy roadmap and to accommodate this program budget allocation is required for its implementation. Responding to this, green budgeting methods are now being applied to many institutions. Green budgeting is a budgeting paradigm that prioritizes elements of environmental in the processes of preparation, implementation, monitoring and evaluation. Green budgeting allows organizations to use budgets as a tool to support the achievement of environmental goals. The theory and concepts used is green budgeting based on OECD. This study aims to provide the framework that related to apply the green budgeting concept that is fit with the conditions of the company. This research uses qualitative methods based on case study analysis of manufacturing company. The data used obtained from interviews and documentation that related to the company's budgeting process and green company roadmap. The results show in making the framework design, PT. ABC already has strategic goals related to environmental management which is directed from shareholders and long-term corporate plan. To implement this concept, the company has policy that related such as Blueprint green company document and to report the progress, company has media such as management reports and sustainability reports to inform realization of the program. Then, if this concept is applied, tagging mechanism related with environmental management is needed in preparing the company's annual budget.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135406860","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}

引用次数: 0

Peningkatan Kapabilitas Internal Audit Instansi Pemerintah 增加政府机构的内部审计能力

Owner : riset dan jurnal akuntansi Pub Date : 2023-10-01 DOI: 10.33395/owner.v7i4.1661

Dewi Kurniati Airlangga, Hilda Rossieta

{"title":"Peningkatan Kapabilitas Internal Audit Instansi Pemerintah","authors":"Dewi Kurniati Airlangga, Hilda Rossieta","doi":"10.33395/owner.v7i4.1661","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1661","url":null,"abstract":"In implementing supervisory duties, internal auditors must have capabilities that consist of capacity, authority, and competency. The level of capability is measured using six elements of the Internal Audit Capability Model. This study aims to determine the efforts to strengthen the Inspectorate General of Ministry X in achieving level 4 capability of Government Internal Supervisory Apparatus. Internal audit capability level 4 is an excellent assurance of governance, risk, and control from the organization. Therefore, the role of internal auditor as a strategic counterpart is needed. Furthermore, obstacles and challenges were analyzed and evaluated for this Inspectorate General of Ministry X. The research used a qualitative method with a case study approach. Document reviews and interviews are used to collect the data. The results showed that several efforts had been made to improve internal audit capability based on BPKP Regulation No. 8 of 2021 concerning Capability Assessment of Government Internal Supervisory Apparatus. However, there is still an element of Internal Audit Capability Model at level 3 based on the self-assessment results, while others have not fully met the infrastructure for level 4. It is necessary to evaluate for three consecutive years and implement Enterprise Risk Management comprehensively. Thus internal auditor can utilize Enterprise Risk Management for its supervisory activities. The results of this study can also contribute to other institutions that are working to achieve internal audit capability level 4","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407032","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}

引用次数: 0

Pengaruh Fee Audit dan Masa Perikatan Audit Terhadap Kualitas Audit 审计费用和审计周期对审计质量的影响

Owner : riset dan jurnal akuntansi Pub Date : 2023-10-01 DOI: 10.33395/owner.v7i4.1631

Eldi Puji Resza, Poppy Sofia Koeswayo, Sony Devano

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PENGARUH KARAKTERISTIK PERUSAHAAN DAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN ANTI KORUPSI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 该公司及其董事会的特征对印尼证券交易所上市制造公司的反腐败披露的影响

Owner : riset dan jurnal akuntansi Pub Date : 2023-10-01 DOI: 10.33395/owner.v7i4.1638

Sinta Yulia Permatasari, Andri Prastiwi

引用次数: 0

Implementasi Stakeholder Engagement dalam Sustainable Development Studi Kasus Pada PT XYZ PT XYZ 在可持续发展中实施利益相关者参与案例研究

Owner : riset dan jurnal akuntansi Pub Date : 2023-10-01 DOI: 10.33395/owner.v7i4.1640

Adinda Bentang Chaerunisa, Sylvia Veronica Siregar

{"title":"Implementasi Stakeholder Engagement dalam Sustainable Development Studi Kasus Pada PT XYZ","authors":"Adinda Bentang Chaerunisa, Sylvia Veronica Siregar","doi":"10.33395/owner.v7i4.1640","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1640","url":null,"abstract":"The Oil and Gas industry is an industry that is very close to the issue of business sustainability due to the impact of its operational activities. Therefore, sustainability reports are very important for oil and gas companies as an important channel in meeting the needs and expectations of stakeholders. However, PT XYZ as an oil and gas company still has not published a stand-alone sustainability report, and has not been registered in PROPER. Thus, this study aims to analyze the design of stakeholder engagement at PT XYZ, and identify material topics that will serve as the basis for PT XYZ's sustainability report. This research is identified as a single-case study. The data collection methods used are interviews and documentation studies. In this study, the level of stakeholder engagement is identified in more detail, as well as associated with material topics. This research is expected to help the management of PT XYZ in managing stakeholder engagement effectively, understanding priority issues, and publishing a stand-alone sustainability report that can meet the needs and expectations of all PT XYZ stakeholders. The results show that among the four stages of stakeholder engagement design, the monitoring stage is still not done optimally because it has not been applied to all stakeholders. Furthermore, there are 16 material topics in PT XYZ, and 4 out of 16 material topics become priority issues because these topics have the highest impact on PT XYZ stakeholders.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407307","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}

引用次数: 0

Rasio Keuangan dan Harga Saham Perusahaan di Bursa Efek Indonesia 印尼证券交易所金融与公司股价的比率

Owner : riset dan jurnal akuntansi Pub Date : 2023-10-01 DOI: 10.33395/owner.v7i4.1673

Yulia Bentari Kahitela

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