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Vargo Christian L. Tobing
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Jurnal Akuntansi Barelang
Published by Universitas Putera Batam
ISSN : 25481827     EISSN : 25805118     DOI : https://doi.org/10.33884/jab
Core Subject : Economy,
Economics, Econometrics & Finance
This journal contains accounting studies which include Financial Accounting, Public Sector Accounting, Management Accounting, Economic, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital Markets, Banking, and other contemporary accounting issues.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 125 Documents
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Eva Malina Simatupang ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN SAK-ETAP PADA KOPDIT CU. KARYA NYATA PEMATANG SIANTAR Eva Malina Simatupang
JURNAL AKUNTANSI BARELANG Vol 2 No 2 (2018): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.282 KB)

Abstract

The generally accepted Financial Accounting Standards are considered to be complicated to apply to business entities that do not have public accountability. Based on this IAI issued SAK ETAP (Financial Accounting Standards Entity Without Public Accountability) that can accommodate the accounting needs for entities that do not have public accountability. SAK ETAP is a standard that regulates the accounting treatment of MSMEs and cooperatives in Indonesia, but all cooperative activities are also guided by the latest laws and government regulations issued by the relevant ministers in this case the Regulation of the Minister of Cooperatives and Small and Medium Enterprises (K -UKM) of the Republic of Indonesia No. 12 of 2015, concerning General Guidelines for Cooperative Accounting. This study aims to analyze the application of SAK ETAP in the financial statements Kopdit CU. The Real Work of Pematang Siantar. Kopdit CU. The real work of Pematang Siantar is a cooperative in the saving and loan business. The method of this research is comparative descriptive analysis. It was found that the financial statements of CU Kopdit. The real work of Pematang Siantar 2017 has not presented the Financial Statement in accordance with SAK ETAP.
ANALISIS PENGARUH HARGA, LOKASI DAN FASILITAS TERHADAP MINAT BELI KONSUMEN PADA LAPANGAN ALL STAR FUTSAL PADANG Doni Romatua; Nurlina Nurlina
JURNAL AKUNTANSI BARELANG Vol 2 No 1 (2017): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

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Abstract

This study aims to identify and analyze the effect of price, location and f asilitas partially and simultaneously on consumer buying interest in the field of All Star Futsal Padang. The method used is quantitative descriptive. The sampling technique used is non-probability sampling, so that the population is taken from a sample of 100 respondents. Data analysis techniques used are multiple linear regression, t test, F test and coefficient of determination. Based on the multiple linear regression analysis of the variables of price, location and amenities on consumer buying interest in the field of All Star Futsal Padang obtained Y = 4.476 + 0.176 + 0.239 X 1 X 2 + 0.371 X 3 + e. From the results of the t test conducted at variable rates had no significant effect on consumer buying interest with a value of t <t table (1,386 <1.6 60), and the location variables have a significant effect on consumer buying interest with t count> t table (2,223 > 1.660), and the facility variables significantly influence consumer purchase interest with t count> t table (4.900> 1.660). From the results of the F test or tests performed simultaneously proved that the variable price, location and f asilitas have F count> F table or 34.626> 2.70, thus simultaneously a significant effect on consumer buying interest in the field of All Star Futsal P adang, while the coefficient of determination obtained Adjusted R Square of 50.5% is 49.5% explained by other variables that are not addressed in this study.
PENGARUH ASIMETRI INFORMASI TERHADAP PRAKTIK MANAJEMEN LABA Agus Defri Yando
JURNAL AKUNTANSI BARELANG Vol 3 No 1 (2018): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

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Abstract

This study aims to examine and analyze the effect of asymmetry of information to earnings management practices. The population in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2011-2016. The technique in this study using purposive sampling method using predetermined criteria of the obtained sample of 41 companies. Tests using simple linear regression model. The results showed that the asymmetry of information effect on earnings management practices.
PENGARUH EARNING PER SHARE DAN DIVIDEND PER SHARE TERHADAP HARGA SAHAM PADA BANK RIAU KEPRI KOTA BATAM Jurnal Akuntansi Barelang
JURNAL AKUNTANSI BARELANG Vol 1 No 2 (2017): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

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Abstract

The purposive of this study to determine the influence of earning per share and dividend per share to stock price at Bank Riau Kepri Batam city. The data used this research is secondary data such as monthly financial statement Bank Riau Kepri Batam city for a period of five years from 2011 to 2015. The method of analys in this study using multiple linier regression. The result showed that the partial of earning per share and significant negative effect on stock price of 0,019 and dividend per share no significant on stock price of 0,234. Simultaneously, earning per share and dividend per share significantly positif on stock price. Rated R Square of 11.4%. this shows the value of variable earning per share and dividend per share are able to explain the stock price amounted to 11.4%.
PENGARUH PERSEPSI WAJIB PAJAK DAN PREFERENSI RISIKO TERHADAP KEPATUHAN WAJIB PAJAK Wiwit Irawati; Arum Kumala Sari
JURNAL AKUNTANSI BARELANG Vol 3 No 2 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (652.851 KB) | DOI: 10.33884/jab.v3i2.1223

Abstract

This study aims to examine the effect of Taxpayer Perception and Risk Preference on Taxpayer Compliance. Taxpayer compliance is a very important thing and is needed so that the state revenue in the tax sector is maximized. This research was conducted using convenience sampling with a sample of 100 respondents from individual taxpayers at the Jakarta KPP Kebayoran Baru Tiga. The data used are primary data through a questionnaire containing respondents' answers. The data analysis used in this study is multiple linear regression analysis, which includes the Determination Coefficient Test, T Test and F Test. Before the hypothesis test, the collected data will be through a data quality test consisting of Normality Test, Multicollinearity Test and Heteroscedasticity Test. The results of this study indicate that Taxpayer Perception has a positive and significant effect on Taxpayer Compliance. While Risk Preference does not affect Taxpayer Compliance. But simultaneously Taxpayer Perception and Risk Preference have a significant effect on Taxpayer Compliance
PENGARUH KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PELAYANAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING PADA USAHA KECIL MENENGAH (UKM) YANG TERDAFTAR DI KPP PRATAMA BATAM Jurnal Akuntansi Barelang
JURNAL AKUNTANSI BARELANG Vol 1 No 2 (2017): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

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Abstract

The purpose of this study is conducted to obtain empirical evidence and analyze the awareness of taxpayers and tax penalties on tax compliance with taxpayer service as an intervening variable in the Small and Medium Enterprises (SMEs) in Batam. The study population is taxpayer SMEs (Small and Medium Enterprises) in Batam, amounting to 253 258 taxpayers SMEs (Small and Medium Enterprises) in Batam, with a sample of 99 taxpayers SMEs (Small and Medium Enterprises). Hypothesis testing using SPSS for data processing ie Path Analysis. The results showed, as the crow flies was no significant effect on the consciousness of taxpayers taxpayer services. The coefficient value of 0.411 indicates that when the awareness of taxpayers increased by 100%, it will be followed on improving taxpayer services by 41.1%. Directly no significant effect of tax sanctions against the taxpayer services. The coefficient value of 0.238 indicates that if the tax penalty is increased by 100%, it will be followed on improving taxpayer services by 23.8%. Directly no significant effect service of taxpayers on tax compliance. The coefficient value of 0.218 shows that if the taxpayer is increased by 100%, it will be followed on improving taxpayer compliance at 21.8%. Directly there is significant influence awareness of taxpayers on tax compliance. The coefficient value of 0.237 indicates that if the taxpayer is increased by 100% then it will be followed on improving taxpayer compliance pajaksebesar 23.7%. Directly no significant effect of tax penalties on tax compliance. The coefficient value of 0.206 indicates that if the tax penalty is increased by 100% then it will be followed on improving tax compliance of 20.6%. Indirectly there is no significant effect of awareness of taxpayers on tax compliance through taxpayer services. The coefficient value of 0.090 indicates that when the awareness of taxpayers increased by 100% then it will be followed on improving tax compliance by 9.0%. Indirectly there is no significant effect of tax penalties on tax compliance through taxpayer services.
PENGARUH MOTIVASI, PERSEPSI DAN SIKAP KONSUMEN TERHADAP KEPUTUSAN PEMBELIAN JARINGAN INTERNET PADA PT TELEKOMUNIKASI INDONESIA DI KOTA BATAM Nora Pitri Nainggolan; Muhammad Anano
JURNAL AKUNTANSI BARELANG Vol 4 No 1 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (705.1 KB) | DOI: 10.33884/jab.v4i1.1450

Abstract

In the current era of globalization, business development has been characterized by various kinds of competition in all fields of business. Seeing these needs causes entrepreneurs to increasingly demand the right strategy to meet sales targets. This study aims to discuss partially, Motivation towards internet network purchasing decisions at PT Telekomunikasi Indonesia, and discuss partially. PT Telekomunikasi Indonesia, discussed some of the consumer attitudes towards internet network purchasing decisions at PT Telekomunikasi Indonesia and assessed simultaneously motivational motivation, perceptions and attitudes of consumers towards internet network purchasing decisions at PT Telekomunikasi Indonesia. The method used in this study is a linear multiple regression analysis method. The research design used was descriptive analysis. The test consists of validity test, reliability test, classic assumption test, multiple regression analysis, coefficient of determination, t-test and f-test. The population in this study were consumers of PT Telekomunikasi Indonesia with a total sample of 384 people. By using the SPSS version 21 software program. The conclusion is the partial variable motivation, Perception and Attitude of Customers has a significant effect on Purchasing Decisions, simultaneously the variables of motivation, perception and attitudes of consumers have a significant effect on internet network purchasing decisions at PT Telekomunikasi Indonesia
MOM AND POP STORE DI KOTA BATAM SETELAH KEHADIRAN INDOMARET DAN ALFAMART : STUDI FENOMENOLOGIS Tiurniari23 Purba
JURNAL AKUNTANSI BARELANG Vol 3 No 1 (2018): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

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Abstract

The mushrooming of modern retailers, especially Indomaret and Alfamart since 2014 in Batam city, is very threatening for the existence of mom and pop stores, especially kiosks located in the area leading to the tourist area. This study highlights what cases caused the number of stalls to decide to close and disperse along the area to the Barelang tourist area and to the Marina tourist area. This type of research uses a qualitative approach with a type of phenomenological study. The sampling technique with the determination of purposive sampling technique with criteria of traders/kiosk owners who have disbanded, namely 10 traders/kiosk owners at the intersection of Barelang and 10 traders / kiosk owners at the intersection of Marina. Results through interviews and observations showed that the presence of Indomaret and Alfamart greatly weakened the opportunity for mom and pop stores. A total of 20 informants, namely mom and pop kiosk owners, especially food and soft drink traders in Batam City, said that this situation made them have to make decisions to close and disband.
ANALISIS NILAI PELANGGAN DAN KEBIJAKAN TARIF LISTRIK PRABAYAR TERHADAP KEPUASAN PELANGGAN PT PLN BRIGHT BATAM Renniwaty Siringoringo
JURNAL AKUNTANSI BARELANG Vol 2 No 1 (2017): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

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Abstract

Prepaid electricity information technology services inovation by PT PLN, that aims to effectively and simplify to accesing and managing electricity usage, but this not responded positively by people in Batam. This is evident from the number of pre-paid electricity customers who are still far from the target of PT PLN, amount of complaints of tariff that differ from usage, and the problem rotating electricity power off. This research aims to measure the effect of customer value and price or tariff to customer satisfaction PT PLN Bright Batam.Quistionaire was used as main data collection instrument. Total respondent are 100 that have used prepaid electricity at Batam Centre sub district. Data was analysed using Multiple Linier Regression.The result showed that customer value and price or tariff have positive and significant effect, with R2 79,1%. Partially, customer value and price or tariff have positive and significant effect to costumer satisfaction.
ANALISIS PENERAPAN SAK EMKM PADA PENYUSUNAN LAPORAN KEUANGAN UMKM DI KOTA BATAM Mortigor Afrizal Purba
JURNAL AKUNTANSI BARELANG Vol 3 No 2 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.308 KB) | DOI: 10.33884/jab.v3i2.1219

Abstract

Seeing the importance of applying accounting for UMKM, the IAI as a professional organization as well as a compiler of Financial Accounting Standards (SAK) through the Financial Accounting Standards Board (DSAK) composes accounting standards that are consistent with the characteristics of UMKM. Based on the results of the study, it can be concluded that, (1) Bookkeeping carried out on UMKM is still limited to business reports which are prepared not in accordance with financial accounting standards, but the entity considers them as financial statements. (2) The entity has not conducted accounting procedures in accounting. (3) UMKM have not implemented SAK-EMKM. (4) The entity has not been able to present financial statements in accordance with the SAK-EMKM

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