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Vargo Christian L. Tobing
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Vargo.christian@puterabatam.ac.id
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jabjurnal@gmail.com
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Jl. R. Soeprapto, Muka Kuning, Batam
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INDONESIA
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 13 Documents
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Search results for , issue "Vol 1 No 2 (2017): Jurnal Akuntansi Barelang" : 13 Documents clear
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 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.
ANALI ANALISIS TINGKAT PENJUALAN DAN PERSEDIAAN BARANG DAGANG TERHADAP LABA PERUSAHAAN PADA PT BALAM JAYA SENTOSA 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

This research aims to determine the anality of the level of sales and merchandise inventory of corporate profits PT. Balam Jaya Sentosa either partially or simultaneously. The study design used in this research is descriptive verification. Data collected by the data reports provided by the company and literature by researchers. The results showed that 1) the level of sales and a significant positive effect on corporate earnings partially. This can be seen from the analysis of the t test showed tscore> ttable (29.337> 2.014). Great influence sales level of corporate profits is 0.539. 2) inventory merchandise positive and significant impact on corporate earnings partially. This can be seen from the analysis of the t test showed tscore> ttable (4.520> 2.014). The influence of the merchandise inventory on corporate earnings is 0.002. 3) the level of sales and inventory merchandise positive and significant impact on corporate earnings simultaneous. It is seen from the results of the F test analysis which shows Fscore> Ftable (487.682> 3.204). The regression equation Y'= - 0.005 + 0,539X1 + 0,002X2 + 0.001 with great influence sales and inventory levels of merchandise on corporate earnings is 95.4%, while the remaining 4.6% is influenced by other factors not included in this study.
PENGARUH EXPERIENTIAL MARKETING DAN CUSTOMER RELATIONSHIP MANAGEMENT TERHADAP LOYALITAS KONSUMEN DALAM MELAKUKAN PEMBELIAN KEMBALI SEPEDA MOTOR HONDA PADA PT CAPELLA DINAMIK NUSANTARA TEMBESI 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

Research purpose was to understand the effect of experiental marketing and customer relationship management strategy to customer loyalty in the repurchasing the Honda motorcycles at PT Capella Dinamik Nusantara Tembesi Batam. Questionaire was used as main data collection instrument. Total respondent are 109 and the sampling method was purposive. The result was tested with product moment for validity test and cronbach alpha was used to test the reliability. Data was analysed using path analysis. Result indicated that experiental marketing signifficantly affected customer loyalty (β=0,219). Customer relationship management significantly affected customer loyalty (β=0,318). Experiental marketing signifficantly affected repurchase both directly (β=0,208) and indirectly (β= 0,287). Customer relationship management significantly affected repurchase both directly (β=0,211) and indirectly (β=0,326). Customer loyalty signifficantly affected repurchase (β=0,362).
PENGARUH PAJAK RESTORAN DAN BIAYA SEWA GEDUNG TERHADAP PENETAPAN HARGA JUAL PADA RESTORAN DI 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

This study was conducted to see how much influence the cost of renting a restaurant tax on the selling price of the issue at several restaurants in the Batam City. Desian descriptive data using a convenience survey method in which respondents 300 respondents taken as a population and a sample of 75 respondents drawn. Instrument of data collected techniques using the form questionnaire for analyzed. The research data were analyzed using correlation technique using the linear regression equation suggests that partial berganda. The results of the research is showed some result finding, there are: each variable tax and rent restaurant building positive and significant effect on the determination of the selling price is seen darihasil value t counted bigger than t table, ie 2.065 <​​1.992 so the statement hypothesis states that there is influence of variables x1 to variable y is acceptable. Judging from the T value greater than t table, ie 3.949 <1.992 so the statement hypothesis states that there is influence between variables x2 to variable y is acceptable. The study found that there is value contribution of the study variables are shown at 0.352 or 35.2% of the value of the contribution of research variables influence the restaurant tax and rent, while the remaining 64.8% is influenced by other variables not examined in this riset.
PENGARUH ANALISIS KREDIT DAN PENGAWASAN KREDIT TERHADAP KREDIT BERMASALAH PADA PT BANK PERKREDITAN RAKYAT DANA NAGOYA DI 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 purpose of this research to find out the influence of credit analysis and credit control to a bad debt partially or simultaneously. The population of this research is all the employees of PT Bank Perkreditan Rakyat Nagoya in Batam. The number of samples in this research is about 109 respondents that uses simple random sampling method. This research had been done by descriptive method and design of causality method. The results showed that the credit analysis and credit monitoring significant effect on non performing loans, this is evidenced by the significant value of credit analysis at t test of 0.000 <0.05 and 8.053 tcount> t table 1.982, and credit monitoring t test of 0.000 <0.05 and tcount 5.984> 1.982 t tabel. Partial test and simultaneous test shows that significant credit analysis of non performing loans and credit control influential significantly on non performing loans.
PENGARUH GAYA KEPEMIMPINAN, DISIPLIN KERJA DAN PENGEMBANGAN KARIR TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA PT BATAM BAHARI SEJAHTERA Jurnal Akuntansi Barelang
JURNAL AKUNTANSI BARELANG Vol 1 No 2 (2017): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

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Abstract

Human resource is one of important element in the organization, because human resources are the main driving force in the achievement of organization’s goals. Organization as a system will involve a variation of resources and those resources are related to one another. But, there are many factors that can degrade productivity, such as style of leadership, work discipline and career development. PT Batam Bahari Sejahtera has issues of style of leadership, work discipline and career development that can influence employee productivity. The main objectives of this research are developed to determine the effect of style of leadership on employee productivity, the effect of work discipline on employee productivity and the effect of career development on employee productivity at PT Batam Bahari Sejahtera. The hypothesis of this research are style of leadership has significant effect on employee productivity (H1), work discipline has significant effect on employee productivity (H2), career development has significant effect on employee productivity (H3), style of leadership, work discipline and career development together have significant effect on employee productivity (H4). In this quantitative causality research, data are collected using questionnaires. This research designed by using multiple linear regression analysis. The population are employees of PT Batam Bahari Sejahtera in Batam city. The sample in this research is 127 respondents based formula Slovin. Samples taken in this study is using simple random sampling technique. The analysis shows that style of leadership has significant effect on employee productivity (Ha1 accepted), work discipline has significant effect on employee productivity (Ha2 accepted), career development has significant effect on employee productivity (Ha3 accepted), style of leadership, work discipline and career development together have significant effect on employee productivity (Ha4 accepted).
DAMPAK CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN SEKTOR MANUFAKTUR LISTING DI BEI 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 research is to examine the impact of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) is measured by proxy of Audit Committee on Corporate Value (PBV). This study uses secondary data from the Annual Report and Financial Report of public companies listed on the Indonesia Stock Exchange. The object of research is on the manufacturing companies listing on the Indonesia Stock Exchange in the period 2010-2014. Data analysis technique used is multiple linear regression analysis. The results show that CSR and GCG (Audit Committee) simultaneously have a significant positive effect on Corporate Value on manufacturing companies listing on Indonesia Stock Exchange in period 2010-2014. Partially only CSR has a significant positive effect on Corporate Value. While the GCG (Audit Committee) partially does not affect the value of the Company in manufacturing companies listing on the Indonesia Stock Exchange in the period 2010-2014.
ANALISIS PENERIMAAN PAJAK DAN REALISASI PAJAK DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA BATAM 2011-2015 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 aim of research is to know and analysis the influence of local taxes and local retribution fund to local revenue in batam city. Sample is used are the region’s in come official period 2011-2015.The sampling technique in this study using saturated sampling technique.Methods data analysis in this research is quantitative methods the result of research to shows that local taxes is significant effect to local revenue is caused significant value for 0,000 < 0,05, local retribution is significant effect to local revenue with significant value 0,000 < 0,05, while the local taxes and local retribution fund together are significant effect to local revenue with significant effect 0,000 < 0,05. R square value to shows the variable of local taxes and local retribution fund can to explain variable variance of local revenue for 99,6% while the remaining is 0,4% is effected by the other variable is not researched.
ANALISIS METODE RGEC UNTUK MENILAI TINGKAT KESEHATAN BANK PADA BPR KONVENSIONAL DI PROVINSI KEPULAUAN RIAU 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 banking industry is financial institution that developed quite well in Indonesia. Basically the function of a bank is a financial institution that connects between the parties require funds to parties who have surplus funds , or can be said to be a collector of funds from surplus units and channeling funds to deficit units ( financial intermediary ) . According to the Financial Stability Review , the financial institution with the highest number is BPR . BPR growth must be balanced with a more healthy condition BPR anyway , in order to provide maximum service to the community and maintain the existence of the BPR . This study aims to determine how the soundness of the Bank in the period 2011 – 2015. This type of research is descriptive research with quantitative approach. The variables used were risk profile as measured by the ratio of NPL, LDR and BOPO, good corporate governance is measured through self- assessment results, profitability as measured by ROA and ROE, and Capital as measured by the ratio of CAR. The results showed that during the period 2011 to 2015 the Bank always obtain a rating of 1 or very healthy. NPL ratio calculation and LDR describe the bank has to manage risks properly. GCG assessment indicates corporate governance has done well. The calculation of ROA and NIM shows the bank's ability to achieve high profits. CAR calculation is always above the minimum limit Bank Indonesia is considered able to manage its capital. However, in the study the author also explains that the method of RGEC is not fully suitable to be applied in the BPR due to the method of GCG demanding opponess can not be met, because the data of the method of CGC is not publishhed in Bank Indonesia. As well as fully into the secret of the company.

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