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All Journal JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Akuntansi Barelang Jurnal Puan Indonesia Jurnal Pengabdian Barelang

Baru Harahap

Universitas Putera Batam

Author-ID : 3554586

Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Pembinaan Akuntansi Berbasis SAK ETAP Untuk Perusahaan Manufaktur Mengunakan MYOB Accounting V17 Di SMK Batam Business School Tukino Tukino; Baru Harahap; Algifanri Maulana
PUAN INDONESIA Vol. 3 No. 1 (2021): Jurnal Puan Indonesia
Publisher : ASOSIASI IDEBAHASA KEPRI

Vocational High Schools that are located close to each other, but have not synergized in the utilization of existing resources in each school are seen as less efficient. On the other hand, several vocational schools have adequate resources and potential to expand and simultaneously improve education services to the community through various education and training programs. In connection with these conditions, the Directorate of Vocational High Schools has programmed to combine these schools in one management and increase the capacity of Vocational High Schools through various education and training programs under the name Development of Large Vocational Schools. Financial statements function as a tool to analyze financial performance that can provide information about financial position, business, performance and cash flow so that it can be used as a basis for making economic decisions. The object of this service is aimed at the Batam Business School Vocational High School (SMK) around the Sekaran Village, where the majority of Batam Business School Vocational High School (SMK) players do not have financial reports. The purpose of this service program is to provide training to Batam Business School Vocational High School (SMK) actors in the preparation of accounting standards based on Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) as well as to design simple manual and computerized accounting systems that can help and facilitate students. Vocational High School (SMK) Batam Business School actors in making financial reports based on SAK ETAP

ANALISIS FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP HARGA SAHAM SEKTOR CONSUMER GOODS INDUSTRY DI BURSA EFEK INDONESIA (BEI) Syahril Effendi; Baru Harahap
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 1 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

This study aims to determine the effect of a given return on equity, earnings per share, Inflation and Interest Rates on Stock Prices on the company's sector of consumer goods industry listed on the Indonesia stock Exchange. The population in this study consisted of 49 companies engaged in the sector of consumer goods industry listed in Bursa efek Indonesia (BEI). Sampling technique in this study using purposive sampling and there are 10 companies that meet the criteria for the selection of the sample. Financial Data in this research was obtained through IDX representative of Kepri. As for the inflation data and the interest rate is obtained from Central bureau of Statistics and Bank Indonesia. The research results of the F test show a significant influence of the mean return on equity, earnings per share, inflation and interest rates simultaneously have a significant influence on stock prices so that the regression model contained in this study deserve to be studied. Partially by t test obtained the result that variable return on equity and earnings per share have a significant effect on stock prices, while variable inflation and interest rates do not significantly influence the stock price

PENGARUH CAPITAL ADEQUACY RATIO DAN NON PERFORMING LOAN TERHADAP KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR DI BEI Baru Harahap; Syahril Effendi
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 2 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v4i2.1914

This research have purpose to find out the influence give by capital adequacy ratio and non performing loan to banking financial perfomance which have been listed in Indonesia Stock Exchange (IDX). The population in this research is 43 banking companies which have been listed in Indonesia Stock Exchange (IDX) and there 20 companies which have been meet the criteria samples selected. The financial statement data have been obtained from IDX Batam representative. The research result by F test show that have significant influence which mean that simultaneously capital adequacy ratio and non performing loan give significant influence to Return On Assets, therefore the regresion model of this research are feasibel to be observed. Partially, by using t test it have been obtained that capital adequacy ratio variable not have any significant influence to return on assets, meanwhile the non performing loan variable have significant influence to return on assets

ANALISIS KINERJA PEMUNGUTAN DAN RETRIBUSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH KOTA BATAM Baru Harahap; Syahril Effendi
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 8 No 2 (2020): JIM UPB Volume 8 No.2 2020
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v8i2.1902

This study aims to find answers to the level of advertisement tax collection performance in the city of Batam, and its contribution to local tax revenue. This research applies a descriptive analysis method, The object of this study is Batam City. The sampling technique used is non-probability sampling, that is the technique of determining the sample using certain considerations or by using financial statements from 2015 to 2019. The results of hypothesis testing using multiple regression analysis methods show that the performance of the collection and retribution of advertisement tax levies on Batam City Dispenda has a significant effect on the local revenue. While partially the performance of collection on the Batam City Dispenda has a significant relationship to the original revenue of the region, however, advertisement tax levies have a significant effect on the region's original revenue on the Batam City.

ANALISIS FACTORY OVERHEAD COST DAN DIRECT LABOR COST DALAM MENETAPKAN COST OF GOODS MANUFACTURED PADA UKM KUBE JASMINE Baru Harahap
JURNAL AKUNTANSI BARELANG Vol 6 No 2 (2022): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v6i2.5531

The purpose of this study was to find out whether the Factory Overhead Cost and Direct Labor Costs had an effect on the increase in production. In this quantitative research two types of variables are used, namely the independent variable is Raw Material Cost, Direct Labor Cost and the dependent variable is Increased Production Results. Sampling is done by the technique used, namely purposive sampling. Data analysis using Classical Assumptions and Multiple Linear Regression methods. The results of the study were processed using SPSS 26, it can be seen that the Raw Material Cost has a tcount of 5.728 with a significance probability of 0.000, concluded that Factory Overhead Cost partially have a positive and significant effect on Increasing Production Cost of Direct Labor Costs has t count of 6.837 with a significance of 0,000 can be concluded that Direct Labor Costs partially have a positive and significant effect on Increasing Production Results. The F test shows the Fcount value of 71,270 and significance of 0,000b means that there is a significant effect between Factory Overhead Cost and Direct Labor Costs on Increasing Production Results

PENGARUH EKUITAS, PROFITABILITAS, DAN LEVERAGE TERHADAP PERTUMBUHAN LABA PERUSAHAAN DI BURSA EFEK INDONESIA Sunarto wage; Baru Harahap
JURNAL AKUNTANSI BARELANG Vol 6 No 2 (2022): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v6i2.5545

This study aims to analyze and determine the effect of equity, profitability, and leverage on profit growth in companies listed on the Indonesia Stock Exchange (IDX). The financial ratios used consist of ROE, ROA, and DER. The sampling technique used purposive sampling method. The data used in this study is secondary data, namely financial statements published in the first quarter of 2022. The data comes from 40 companies on the Stock Exchange. In this study, the analytical technique used is multiple linear regression analysis. Based on the results of simultaneous hypothesis testing, the independent variables together have no significant effect on profit growth, with the results of the coefficient of determination being 16%. Based on the results of partial hypothesis testing, equity, profitability, and leverage have no effect on profit growth

PENGARUH SOSIALISASI PERPAJAKAN DAN TINGKAT PENDAPATAN TERHADAP KEPATUHAN PEMBAYARAN PPH PASAL 21 PADA KARYAWAN PT SUMBER ALFARIA TRIJAYA TBK Haposan Banjarnahor; Baru Harahap
JURNAL AKUNTANSI BARELANG Vol 6 No 2 (2022): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v6i2.5589

Tujuan penelitian ini adalah untuk menunjukkan adanya pengaruh secara parsial simultan variabel sosialisasi perpajakan (X1) dan tingkat pendapatan (X2) terhadap pembayaran PPh Pasal 21 pada PT Sumber Alfaria Trijaya Tbk. Analisis yang digunakan dalam penelitian ini adalah analisis regresi, yang bertujuan untuk mengetahui koefisien regresi yang akan menunjukkan pengaruh variabel bebas terhadap variabel terikat. Hasil uji t menunjukkan bahwa variabel sosialisasi Perpajakan (X1) berpengaruh signifikan terhadap Kepatuhan Setoran Pajak (Y) dengan thitung 5,484 pada taraf 0,000 8,613 pada taraf 0,000. Hasil penelitian menunjukkan bahwa sosialisasi perpajakan F (X1) tingkat pendapatan (X2) secara simultan berpengaruh terhadap kepatuhan membayar pajak (Y) FC dengan menghitung 813.269.

Pengaruh Laba Bersih dan Arus Kas Aktivitas Pendanaan Terhadap Dividen Pada Perusahaan Manufaktur Di Kota Batam Periode 2012-2016 Baru Harahap
JURNAL AKUNTANSI BARELANG Vol 3 No 1 (2018): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (582.976 KB)

This study aims to determine the effect of net income and financing activities cash flow on dividend policy of Manufacturing companies in Batam. The study population Manufacturing company in Batam City period 2012-2016. The sampling technique used in this research is purposive sampling method and based on the technique, the number of samples qualified are 11 companies with a period of 5 years (2012-2016), the sample is 44 samples. The method of analysis used is multiple linear regression analysis. The results of the data analysis show that there are positive influence which significant between net income on dividend policy. There is no positive influence between the financing activities cash flow on dividend policy. Keywords: net profit, cash flow financing activities and dividend policy

Pengaruh Biaya Produksi Dan Harga Jual Terhadap Laba Penjualan Pada PT Shimano Batam Baru Harahap
JURNAL AKUNTANSI BARELANG Vol 3 No 2 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

The purpose of this research is to determine the effect of production costs and selling prices on increasing sales profits at PT Shimano Batam. The sample used in this study is financial statements: (1). PT Shimano Batam financial statements before the period 2013 - 2017; (2). The financial statements of PT Shimano Batam that were listed during the period 2013 - 2017; and (3). The financial statements have been audited as of December 31, 2013 - 2017. The results of this study have a significant effect on production costs and selling prices on increasing sales profits at PT Shimano Batam with significant values of 0,000 and 0,000 <0,05, respectively. While simultaneous production costs and selling prices have a significant effect on increasing sales profits at PT Shimano Batam with a significant value of 0,000 <0,05.

PENGARUH BIAYA BAHAN BAKU, BIAYA TENAGA KERJA LANGSUNG DAN FACTORY OVERHEAD COST TERHADAP PENINGKATAN HASIL PRODUKSI PADA PERUSAHAAN KECIL INDUSTRI TAHU TEMPE DI KOTA BATAM Baru Harahap; Argo Putra Prima
JURNAL AKUNTANSI BARELANG Vol 4 No 1 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

The purpose of this research is to determine the effect To determine the effect of the cost of raw materials, direct labor costs and factory overhead costs on the increase in production results in small companies in the tempeh tofu industry in Batam City. The sampling method is carried out based on several reasons with the technique used namely porposive sampling to determine the sample with certain considerations. As for the research criteria as follows: (1). Small tofu industry companies registered before 2013-2017; (2). Companies listed during the period 2013 - 2017; (3). Complete financial statements as of December 31 2013-2017. The results of this study have a significant effect on raw materials, direct labor costs and factory overhead costs on production results in small companies in the tempeh tofu industry in Batam City with significant values of 0,000, 0,003 and 0,038 <0,05, respectively. While simultaneous raw materials, direct labor costs and factory overhead costs have a significant effect on production results in small companies in the tempeh tofu industry in Batam City with a significant value of 0,000 <0,05.

Co-Authors Algifanri Maulana, Algifanri Argo Putra Prima Haposan Banjarnahor Sunarto Wage Sunarto wage Syahril Effendi tukino, tukino Wasiman, Wasiman Zakrimal Zakrimal

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