Pub Date : 2023-10-01DOI: 10.33395/owner.v7i4.1684
Ni Putu Budiadnyani, Putu Pande R. Aprilyani Dewi, I G A Desy Arlita
Companies are generally established with the aim of making a profit. The company's operational activities cannot be separated from the use of external funds to support the company's activities. This study examines the effect of leverage on financial performance. In addition, this study also examines the ability of firm size as a moderating variable. This research is expected to contribute to management to consider the size of the company owned so that it is effective in improving company performance. The number of samples analyzed was 54 samples in the form of financial reports from banking sector companies listed on the Indonesia Stock Exchange. The sampling technique in this study is the non-probability sampling method with a purposive sampling technique with the criteria of companies (issuers) that have issued financial reports consecutively for the 2019-2021 period and companies (issuers) that have not suffered losses during the 2019-2021 period. The analysis technique used is simple linear regression and Moderated Regression Analysis (MRA). The results of the analysis show that leverage has no effect on company performance. Firm size weakens the effect of leverage on firm performance.
{"title":"Leverage dan Kinerja Perusahaan dengan Ukuran Perusahaan Sebagai Variabel Moderasi","authors":"Ni Putu Budiadnyani, Putu Pande R. Aprilyani Dewi, I G A Desy Arlita","doi":"10.33395/owner.v7i4.1684","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1684","url":null,"abstract":"Companies are generally established with the aim of making a profit. The company's operational activities cannot be separated from the use of external funds to support the company's activities. This study examines the effect of leverage on financial performance. In addition, this study also examines the ability of firm size as a moderating variable. This research is expected to contribute to management to consider the size of the company owned so that it is effective in improving company performance. The number of samples analyzed was 54 samples in the form of financial reports from banking sector companies listed on the Indonesia Stock Exchange. The sampling technique in this study is the non-probability sampling method with a purposive sampling technique with the criteria of companies (issuers) that have issued financial reports consecutively for the 2019-2021 period and companies (issuers) that have not suffered losses during the 2019-2021 period. The analysis technique used is simple linear regression and Moderated Regression Analysis (MRA). The results of the analysis show that leverage has no effect on company performance. Firm size weakens the effect of leverage on firm performance.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"63 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":"135406854","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}
Pub Date : 2023-10-01DOI: 10.33395/owner.v7i4.1668
Indira Subagia, Kharisya Ayu Effendi
Fintech in development has fluctuations in every sentiment, both negative and positive and has had an impact on its development. Before the Covid-19 pandemic occurred, many people still use traditional financial services which were carried out through offline payment transactions and carrying cash even though fintech options were available. During the Covid-19 pandemic occurred, financial services changed offline habits into online activities. However, inconsistencies occurred between loan disbursement which increased while the interest trend in fintech financing decreased when the Covid-19 pandemic hit. The purpose of this study is to analyze whether there were differences before and during the Covid-19 pandemic among fintech lenders in Indonesia. analyze whether there were differences before and during the Covid-19 pandemic for fintech borrowers in Indonesia. The data used is transaction data of fintech lenders and borrowers in Indonesia from 2018 – 2022. This study uses the Paired Sample t-Test and the Wilcoxon Test with the Eviews 12 test tool. The results of this study indicate that there are significant differences in lender transactions and borrowers in conditions before the entry of Covid-19 to the time of entry of Covid-19 to Indonesia. The conclusion is that this significant difference is because during Covid-19, especially investors in Indonesia experienced many problems from health to finance, so when Covid-19 occurred they held back money more than investing in fintech so that lender transactions decreased. In borrower transactions due to lender transactions as lenders decreasing so that loan requests by borrowers that can be fulfilled also decrease.
{"title":"Analisis Pertumbuhan Fintech Sebelum dan Saat Pandemi Covid-19 di Indonesia","authors":"Indira Subagia, Kharisya Ayu Effendi","doi":"10.33395/owner.v7i4.1668","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1668","url":null,"abstract":"Fintech in development has fluctuations in every sentiment, both negative and positive and has had an impact on its development. Before the Covid-19 pandemic occurred, many people still use traditional financial services which were carried out through offline payment transactions and carrying cash even though fintech options were available. During the Covid-19 pandemic occurred, financial services changed offline habits into online activities. However, inconsistencies occurred between loan disbursement which increased while the interest trend in fintech financing decreased when the Covid-19 pandemic hit. The purpose of this study is to analyze whether there were differences before and during the Covid-19 pandemic among fintech lenders in Indonesia. analyze whether there were differences before and during the Covid-19 pandemic for fintech borrowers in Indonesia. The data used is transaction data of fintech lenders and borrowers in Indonesia from 2018 – 2022. This study uses the Paired Sample t-Test and the Wilcoxon Test with the Eviews 12 test tool. The results of this study indicate that there are significant differences in lender transactions and borrowers in conditions before the entry of Covid-19 to the time of entry of Covid-19 to Indonesia. The conclusion is that this significant difference is because during Covid-19, especially investors in Indonesia experienced many problems from health to finance, so when Covid-19 occurred they held back money more than investing in fintech so that lender transactions decreased. In borrower transactions due to lender transactions as lenders decreasing so that loan requests by borrowers that can be fulfilled also decrease.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"49 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":"135407165","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}
Pub Date : 2023-10-01DOI: 10.33395/owner.v7i4.1626
Rizky Putri Mahfuz, Zulia Hanum
This study aims to examine the effect of accounting information systems and employee performance on the quality of financial reports at the Mandailing Natal District Manpower Office. The method used in this study is an associative approach using primary data in the form of respondents' answers to questionnaires distributed directly to 41 employees of the Mandailing Natal Regency Manpower Office. Then, the data analysis method used is SEM – PLS using SmartPLS 4.0 software. The results of this study explain that the accounting information system has no significant effect on the quality of financial reports, but employee performance has a significant effect on the quality of financial reports at the Mandailing Natal District Manpower Office.
{"title":"Pengaruh Sistem Informasi Akuntansi dan Kinerja Pegawai Terhadap Kualitas Laporan Keuangan (Studi Kasus Pada Dinas Tenaga Kerja Kabupaten Mandailing Natal)","authors":"Rizky Putri Mahfuz, Zulia Hanum","doi":"10.33395/owner.v7i4.1626","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1626","url":null,"abstract":"This study aims to examine the effect of accounting information systems and employee performance on the quality of financial reports at the Mandailing Natal District Manpower Office. The method used in this study is an associative approach using primary data in the form of respondents' answers to questionnaires distributed directly to 41 employees of the Mandailing Natal Regency Manpower Office. Then, the data analysis method used is SEM – PLS using SmartPLS 4.0 software. The results of this study explain that the accounting information system has no significant effect on the quality of financial reports, but employee performance has a significant effect on the quality of financial reports at the Mandailing Natal District Manpower Office.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"30 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":"135407483","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}
Pub Date : 2023-10-01DOI: 10.33395/owner.v7i4.1624
Rio Christanto, Nanda Ayu Wijayanti
This study aims to evaluate the phenomenon of accrual-based recognition and measurement using the date point of the Consular Function official memorandum document on non-tax state revenue (PNBP) of service type at the Ministry of Foreign Affairs of the Republic of Indonesia based on public accountability framework and cost benefit analysis and. Accrual-based recognition and measurement using these documents causes the value of revenue-LO presented in the Financial Statements to be over or understated as it consists of 5 (five) frequencies or periods of recognition and measurement, namely every day, every week, every two weeks, every month, and every three months. The unit of analysis is in the form of multiple units of analysis in five work units of the Indonesia Representative Diplomatic Mission which represent each period of recognition and measurement. This research is descriptive qualitative research. Data were obtained through interviews and documentation. The data analysis method uses qualitative descriptive techniques and content analysis. The results show that accrual-based recognition and measurement of PNBP type services not only pay attention to the occurrence but also the completion of the service process. In addition, the recognition and measurement treatment carried out so far has considered the aspects of costs and benefits so that there are five recognition and measurement periods. In the future, it is hoped that there will be an integrated system so that the frequency of recognition and measurement can be uniform.
{"title":"Evaluasi Pengakuan dan Pengukuran Berbasis Akrual Atas Penerimaan Negara Bukan Pajak (PNBP) Berjenis Pelayanan","authors":"Rio Christanto, Nanda Ayu Wijayanti","doi":"10.33395/owner.v7i4.1624","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1624","url":null,"abstract":"This study aims to evaluate the phenomenon of accrual-based recognition and measurement using the date point of the Consular Function official memorandum document on non-tax state revenue (PNBP) of service type at the Ministry of Foreign Affairs of the Republic of Indonesia based on public accountability framework and cost benefit analysis and. Accrual-based recognition and measurement using these documents causes the value of revenue-LO presented in the Financial Statements to be over or understated as it consists of 5 (five) frequencies or periods of recognition and measurement, namely every day, every week, every two weeks, every month, and every three months. The unit of analysis is in the form of multiple units of analysis in five work units of the Indonesia Representative Diplomatic Mission which represent each period of recognition and measurement. This research is descriptive qualitative research. Data were obtained through interviews and documentation. The data analysis method uses qualitative descriptive techniques and content analysis. The results show that accrual-based recognition and measurement of PNBP type services not only pay attention to the occurrence but also the completion of the service process. In addition, the recognition and measurement treatment carried out so far has considered the aspects of costs and benefits so that there are five recognition and measurement periods. In the future, it is hoped that there will be an integrated system so that the frequency of recognition and measurement can be uniform.","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":"135407634","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}
Pub Date : 2023-10-01DOI: 10.33395/owner.v7i4.1772
Difa Raiza Herlambang, Annisa Nurbaiti
A good financial report is a report that contains the company's condition accurately. The integrity of financial reports is a report that presents financial information in a fair, honest and impartial manner. This learning benchmark is an examination of the impact of intellectual capital, the Audit Committee, and the Independence of the Board of Commissioners regarding the Integrity of Financial Statements. This study uses a sample size of 45 information units from the transportation and logistics sector of nine companies listed on the Indonesia Stock Exchange. during the period 2017 to 2021 as research subjects. This analysis uses a quantitative approach which is based on a deliberate purposive sampling technique for selecting the sample. Information analysis was performed through information panel regression, and information checking was performed using eviews 12. Descriptive statistics, classic firm assumption testing and hypothesis testing using the regression model for the information panels were used. Based on the results of this study indicate that intellectual capital. The audit committee and the independence of the board of commissioners have an effect simultaneously. Meanwhile, the results of a partial examination of the committee and the independence of the board of commissioners have no effect on the integrity of financial reports, while intellectual capital has an effect on the integrity of financial statements.
{"title":"Pengaruh Intellectual Capital, Komite Audit, Komisaris Independen Terhadap Integritas Laporan Keuangan","authors":"Difa Raiza Herlambang, Annisa Nurbaiti","doi":"10.33395/owner.v7i4.1772","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1772","url":null,"abstract":"A good financial report is a report that contains the company's condition accurately. The integrity of financial reports is a report that presents financial information in a fair, honest and impartial manner. This learning benchmark is an examination of the impact of intellectual capital, the Audit Committee, and the Independence of the Board of Commissioners regarding the Integrity of Financial Statements. This study uses a sample size of 45 information units from the transportation and logistics sector of nine companies listed on the Indonesia Stock Exchange. during the period 2017 to 2021 as research subjects. This analysis uses a quantitative approach which is based on a deliberate purposive sampling technique for selecting the sample. Information analysis was performed through information panel regression, and information checking was performed using eviews 12. Descriptive statistics, classic firm assumption testing and hypothesis testing using the regression model for the information panels were used. Based on the results of this study indicate that intellectual capital. The audit committee and the independence of the board of commissioners have an effect simultaneously. Meanwhile, the results of a partial examination of the committee and the independence of the board of commissioners have no effect on the integrity of financial reports, while intellectual capital has an effect on the integrity of financial statements.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"31 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":"135406857","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}
Pub Date : 2023-10-01DOI: 10.33395/owner.v7i4.1953
Harun Al Rasyid, Agus Tri Indah K
The implementation of regional autonomy and fiscal decentralization gives regional governments the authority to increase regional revenues and realize distributive benefits so that they can determine regional development priorities. This human development concept prioritizes four elements, including productivity, equity, sustainability and empowerment. The aim of this research is to understand how capital expenditure and PAD influence increasing the human development index. DKI Jakarta Province was the location for this research. The 2015-2022 APBD Performance Report and 2015-2022 HDI statistics are secondary data sources used in this research. By using multiple regression analysis, the requirements for traditional hypothesis testing and model feasibility testing are met. Regional initial income does not have a positive impact on the human development index. Capital expenditure does not have a negative impact on the human development index. For simultaneous calculations (F statistical testing), the conclusion is that regional sources of income and capital expenditure simultaneously influence the human development index. Based on hypothesis testing, it shows that PAD and capital expenditure have a positive and significant effect on increasing the human development index. This positive and significant influence means that the more PAD and capital expenditure increase, the higher the HDI will be. This increase was due to the allocation of initial regional income and investment expenditure being used well so that planned activities could be carried out smoothly.
{"title":"Pengaruh Pendapatan Asli Daerah Dan Belanja Modal Pada Peningkatan Indeks Pembangunan Manusia Provinsi DKI Jakarta Tahun 2015 – 2022","authors":"Harun Al Rasyid, Agus Tri Indah K","doi":"10.33395/owner.v7i4.1953","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1953","url":null,"abstract":"The implementation of regional autonomy and fiscal decentralization gives regional governments the authority to increase regional revenues and realize distributive benefits so that they can determine regional development priorities. This human development concept prioritizes four elements, including productivity, equity, sustainability and empowerment. The aim of this research is to understand how capital expenditure and PAD influence increasing the human development index. DKI Jakarta Province was the location for this research. The 2015-2022 APBD Performance Report and 2015-2022 HDI statistics are secondary data sources used in this research. By using multiple regression analysis, the requirements for traditional hypothesis testing and model feasibility testing are met. Regional initial income does not have a positive impact on the human development index. Capital expenditure does not have a negative impact on the human development index. For simultaneous calculations (F statistical testing), the conclusion is that regional sources of income and capital expenditure simultaneously influence the human development index. Based on hypothesis testing, it shows that PAD and capital expenditure have a positive and significant effect on increasing the human development index. This positive and significant influence means that the more PAD and capital expenditure increase, the higher the HDI will be. This increase was due to the allocation of initial regional income and investment expenditure being used well so that planned activities could be carried out smoothly.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"118 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":"135407048","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}
Pub Date : 2023-10-01DOI: 10.33395/owner.v7i4.1692
Firda Farhany Dimyati
The purpose of this paper is to analyze the effect of solvency ratios, firm size, total turnover (TATO), return on equity (ROA) and debt-to-equity ratio (DER) on company performance/share prices in real terms. in the real estate subsector. 2019-2021 The purpose of this research is to understand the factors affecting the stock price of real estate. The research method is panel regression analysis, which uses secondary information obtained from the financial statements of listed real estate companies. The research sample consists of several companies in the real estate subsector covering a certain period. The results of the present study show that the solvency ratio, firm size, TATO, ROA and DER significantly affect the performance/share price of companies in the real estate sub-sector. Importance ratios, firm size, and ROA positively affect stock return/price, while TATO and DER affect negatively. This shows that investors tend to pay attention to these factors when evaluating the performance of real estate and determining stock prices. This study helps to understand the factors influencing the performance/share price of companies in the real estate sub-sector. The results of this study can be used as a benchmark for investors, company management and regulatory authorities in making investment decisions and policies related to real estate.
{"title":"The Influence Of Solvatibility Ration, Company Size, TATO, ROA, DER On Return Price Of Properties Subsectors In 2019-2021","authors":"Firda Farhany Dimyati","doi":"10.33395/owner.v7i4.1692","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1692","url":null,"abstract":"The purpose of this paper is to analyze the effect of solvency ratios, firm size, total turnover (TATO), return on equity (ROA) and debt-to-equity ratio (DER) on company performance/share prices in real terms. in the real estate subsector. 2019-2021 The purpose of this research is to understand the factors affecting the stock price of real estate. The research method is panel regression analysis, which uses secondary information obtained from the financial statements of listed real estate companies. The research sample consists of several companies in the real estate subsector covering a certain period. The results of the present study show that the solvency ratio, firm size, TATO, ROA and DER significantly affect the performance/share price of companies in the real estate sub-sector. Importance ratios, firm size, and ROA positively affect stock return/price, while TATO and DER affect negatively. This shows that investors tend to pay attention to these factors when evaluating the performance of real estate and determining stock prices. This study helps to understand the factors influencing the performance/share price of companies in the real estate sub-sector. The results of this study can be used as a benchmark for investors, company management and regulatory authorities in making investment decisions and policies related to real estate.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"25 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":"135407053","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}
This study aims to analyze the determinants of investor behavior while making investment decisions using voluntary disclosure information obtained from social media pages. Using the technology acceptance model, the correlation between belief constructs and behavioral intentions is measured. Perceived ease of use, perceived usefulness, and perceived enjoyment are the three belief constructs used in this study. 180 employees were respondents, and structural equation modelling partial least square was used to evaluate the hypotheses. The results showed that Indonesian investors believe that information regarding voluntary disclosures provided on social media pages will influence their decision to use such information when making investments. The intention is influenced by perceived ease of use, perceived usefulness, and perceived enjoyment. This study also found that perceived enjoyment has an effect on perceived ease of use and perceived usefulness.
{"title":"Penggunaan Informasi Pengungkapan Sukarela di Media Sosial: Analisis Technology Acceptance Model (TAM)","authors":"Soemarno Hidayatullah S, Nurul Afiqah Annas, Wenni Andriani","doi":"10.33395/owner.v7i4.1947","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1947","url":null,"abstract":"This study aims to analyze the determinants of investor behavior while making investment decisions using voluntary disclosure information obtained from social media pages. Using the technology acceptance model, the correlation between belief constructs and behavioral intentions is measured. Perceived ease of use, perceived usefulness, and perceived enjoyment are the three belief constructs used in this study. 180 employees were respondents, and structural equation modelling partial least square was used to evaluate the hypotheses. The results showed that Indonesian investors believe that information regarding voluntary disclosures provided on social media pages will influence their decision to use such information when making investments. The intention is influenced by perceived ease of use, perceived usefulness, and perceived enjoyment. This study also found that perceived enjoyment has an effect on perceived ease of use and perceived usefulness.","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":"135407301","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}
Pub Date : 2023-10-01DOI: 10.33395/owner.v7i4.1733
Rika Lestari, Ancella Anitawati Hermawan
This research aims to evaluate the implementation of the concept of internal control within the COSO framework for the procurement and management of fixed assets in an effort to increase the reliability of financial reports. PT WAN is a logistics service provider company by providing land transportation services. Dump trucks and heavy equipment are important components in business activities. Several incidents of errors in fixed assets such as discrepancies in recording and asset ownership status, also inadequate documentation. In addition, other fixed assets also have problems such as unrecorded and depreciated assets and ignorance of the acquisition value of assets. This made PT WAN have to initiate the right steps to suppress the problem. This study uses a case study method with a qualitative approach. The processed data is obtained from interviews, conducts observations, analysis internal documents and then evaluated based on COSO 2013 principles. The results showed that there are still deficiencies in internal control over the procurement and management of the company's fixed assets. These weaknesses are the unorganized flow of procurement, recording and sale of assets, not recording of all fixed assets, and lack of knowledge about the process of procuring and recording fixed assets. PT WAN must establish formal documents related to SOPs of fixed assets, labeling the company's equipment and tools, carrying out stock taking of fixed assets every month, re-managing data on all of the company's fixed assets, adding accounting personnel and providing training.
{"title":"Evaluasi Pengendalian Internal atas Aset Tetap pada PT WAN","authors":"Rika Lestari, Ancella Anitawati Hermawan","doi":"10.33395/owner.v7i4.1733","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1733","url":null,"abstract":"This research aims to evaluate the implementation of the concept of internal control within the COSO framework for the procurement and management of fixed assets in an effort to increase the reliability of financial reports. PT WAN is a logistics service provider company by providing land transportation services. Dump trucks and heavy equipment are important components in business activities. Several incidents of errors in fixed assets such as discrepancies in recording and asset ownership status, also inadequate documentation. In addition, other fixed assets also have problems such as unrecorded and depreciated assets and ignorance of the acquisition value of assets. This made PT WAN have to initiate the right steps to suppress the problem. This study uses a case study method with a qualitative approach. The processed data is obtained from interviews, conducts observations, analysis internal documents and then evaluated based on COSO 2013 principles. The results showed that there are still deficiencies in internal control over the procurement and management of the company's fixed assets. These weaknesses are the unorganized flow of procurement, recording and sale of assets, not recording of all fixed assets, and lack of knowledge about the process of procuring and recording fixed assets. PT WAN must establish formal documents related to SOPs of fixed assets, labeling the company's equipment and tools, carrying out stock taking of fixed assets every month, re-managing data on all of the company's fixed assets, adding accounting personnel and providing training.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"43 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":"135406726","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}
Pub Date : 2023-10-01DOI: 10.33395/owner.v7i4.1729
Risyad Aditya Saputra, Nureni Wijayati
Fintech PT A is one of the pioneers in Indonesia that serves business people with lenders on a digital platform. One of the problems faced by fintech PT A is the increase in non-performing loans. This research is a case study at a fintech startup to analyze the application of credit risk management and provide recommendations for improving credit risk management to improve company performance. The methodology used in this research is descriptive qualitative analysis by collecting data from interviews and documentation studies. Interviews were conducted with the Director of Credit and Collection and Director of Risk who have a crucial role in risk management in the company. The results of the study show that the application of risk management to PT A is in accordance with the four stages of the Indonesia’s Financial Services Authority regulation number 04/POJK.05/2021 namely credit risk identification, credit risk measurement, credit risk control, and credit risk monitoring. However, the application of credit risk management by PT A based on data analysis obtained through interviews and documentation studies shows that the results have not operate optimally. Because at the stages of monitoring credit risk and controlling credit risk there are still several aspects that have not been fulfilled based on the Indonesia’s Financial Services Authority regulation number 04/POJK.05/2021. So the recommendation that can be given is that the company can create a more structured and sustainable risk management system with all related divisions so that it can accommodate all aspects of risk up to the risk monitoring and control process.
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