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Vargo Christian L. Tobing
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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 2 No 2 (2018): Jurnal Akuntansi Barelang" : 13 Documents clear
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

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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.
PENGARUH HARGA DAN PRASARANA TERHADAP KEPUASAN MAHASISWA S1 AKUNTANSI UNIVERSITAS PAMULANG Sri Nitta
JURNAL AKUNTANSI BARELANG Vol 2 No 2 (2018): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

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Abstract

This research aims to obtain evidences empirically about the influence of Price and Infrastucture to Customer Satisfaction either partially or simultaneously. The data used in this research is primary data by using questionnaires. The sampling technique is using purposive sampling. The subject of this research is students in Accounting S1 Economic Faculty who have been studying by taking sample of 100 respondents. Respondents' answers on the questionnaires were analyzed by using multiple linear regression analysis using SPSS 22.00 for then to be concluded. The results showed that price and infrastructure simultaneously influence customer satisfaction. Partial test concluded that price and infrastructure have positive and significant effects on customer satisfaction.
STRATEGI KEUNGGULAN BERSAING PERUSAHAAN MELALUI LOYALITAS PELANGGAN PADA PT TUNAS BATAM KARYA Hendri` Herman
JURNAL AKUNTANSI BARELANG Vol 2 No 2 (2018): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

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Abstract

This study aims to see the influence of customer loyalty to competitive advantage strategy. The object of this research is PT Tunas Batam Karya with the respondents are the customers. The number of population in this study as many as 11. Samples determined by using saturated samples in which the entire population in this study used as a sample. From the results of the study found that customer loyalty has a significant influence on competitive advantage strategy. Therefore, it is necessary for the company to pay attention to customer loyalty.
PENGARUH KECERDASAN EMOSIONAL, PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI DENGAN KEPERCAYAAN DIRI SEBAGAI VARIABEL PEMODERASI PADA PERGURUAN TINGGI SWASTA DI BATAM Dian Efriyenti
JURNAL AKUNTANSI BARELANG Vol 2 No 2 (2018): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

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Abstract

This study is expected for accounting students to be confident that affects empathy, because students who have high confidence will be easy to empathize with others and further improve emotional intelligence in the understanding of accounting. The sign of a student understanding of accounting is not only shown from the values obtained in the course but also if the student is to follow and be able to master the concepts related, accounting science that has been acquired so far can be applied in social life or in other words in practice the world of work. Research sample at University of Riau Islands, University of Batam and International University of Batam amounted to 82 respondents. The results showed the results of emotional intelligence and learning behavior partially and simultaneously affect the level of understanding of accounting. While confidence moderate the relationship between emotional intelligence with the level of understanding of accounting, but not significant.
The ANALISIS RESPON SEGMEN PSIKOGRAFIS TERHADAP PASAR KAGET DI KOTA BATAM: Segmen Psikografis Tiurniari Purba
JURNAL AKUNTANSI BARELANG Vol 2 No 2 (2018): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

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Abstract

Abstract This study aims to determine consumer response based psychografic segment and to the shock markets in Batam City, especially in the nine districts that are in the geographic area of Batam Island. To analyze the response of segments to the shock market used qualitative method with descriptive approach. Analysis method is Interpretative Phenomenologi Analysis (IPA). Using Model Analysis Spradley with departing from the broad focus of study and then find more widespread. Batam city composed of 12 districts, there are only nine districts have 27 shock markets. In this study, geographic units based on those districts. Spreading shock market dominated by the District of Batu Aji with 10 shock market following the District of Sekupang with five shock market, while the District Sagulung four shock market and the District of Batam Kota have two shock market. For Nongsa District, Batu Ampar, Bengkong, Sei Beduk, Lubuk Baja, each one shock market. All the time, social class, personality, and lifestyle are different always change and provide opportunities for industrial goods and services. The same thing happened with the shock market business. In Batam, for the nine districts that consist of different characteristics of the variable social class, personality, and lifestyle, mingling in the shock market. There is no limit to the specific psychographic segments in the shock market in Batam City. Key words: Segment, Psychographic, Shock Market
ANALISIS CAR, NPL, BOPO, NIM, LDR DAN PENGARUHNYA TERHADAP PROFITABILITAS PADA BANK ARTHA GRAHA INTERNASIONAL TBK I Ketut Wenten
JURNAL AKUNTANSI BARELANG Vol 2 No 2 (2018): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

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Abstract

The purpose of this study is to analyze and know the conclusions about the effect of the above variables on Profitability at Bank Artha Graha International proxy with Return on Assets (ROA). Data used in this study quarterly Financial Report period March 2001 - December 2014 based on the publication of Indonesian Banking Directory listed on the Financial Services Authority (OJK) and Bank Indonesia (BI) and the profile of the company Bank Artha Graha International Tbk. The research method used is analytical associative analytical analytical, analytical analytical research that aims to know the relationship between two or more variables, the method of explaining, predict and control a symptom. while the analytical causal associative is the causal relationship where the variable X will affect the variable Y. while the analytical technique used is multiple linear regression with quadratic equations and hypothesis test by using t-statistics for partially and F-statistics for the simultaneous. From partial research result; The effect of CAR on ROA of t count <t-table (-2,626 <-2.008) and probability 0.0114 <0.05 then H01 rejected, NPL effect on ROA t count> t-table (-1,7638> -2,008 ) with probability 0.08> 0.05 then H02 received, the effect of BOPO on the ROA of t count <t-table (-3,9819 <-2.008) and probability 0.0002 <0.05 then rejected, the effect of NIM on ROA the result of t arithmetic> t-table (5,115> 2,008) and probability 0.000 <0,05 then H04 rejected, influence of LDR to ROA t count <t-table (1,292 <2,008) and probability 0,202> 0, 05 then H05 accepted. The result of F test (simultaneously) shows F count> F-table or 63,76> 2,008 with probability value (significance) 0,000 <0,05. Can have a significant effect on the dependent variable ROA, BOPO independent variable there is a significant negative effect on the dependent variable ROA and NIM variable no significant positive effect on the ROA variable. NPL and LDR variables partially have no significant effect on ROA dependent variable at probability level (significance) less than 5%. The influence of variable variables (CAR, NPL, BOPO, NIM, and LDR) simultaneously significant and significant to profitability (ROA). From the results of this study is expected to be a guide, both by the management company in the management of companies and by investors in determining the investment strategy.
PENGARUH AKUNTABILITAS PELAYANAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KOTA BATAM Dian Lestari Siregar
JURNAL AKUNTANSI BARELANG Vol 2 No 2 (2018): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

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Abstract

Tax is one of the main sources of revenue of the state, where the tax revenue is utilized for national and regional development. The government continues to increase revenues from the tax sector and one of them is revenue from the local tax sector. One source of local tax revenue is the Motor Vehicle Tax (PKB). Batam City which is an industrial city becomes its own maghnet for the population of productive age especially residents outside the city of Batam, which causes the increase in number of residents of Batam from year to year. The increase in population has an effect on the number of motor vehicle demand to facilitate economic activity, plus the number of credit offer from various trade associations, so that the number of motor vehicles in Batam continues to increase, the final impact is the acceptance of Motor Vehicle Tax (PKB). Acceptance Batam City PKB has increased significantly, but the achievement is not accordance with the targeted by the government of 100 percent. Achievement is only 50-52 percent, which means the government efforts are not optimal. The lack of optimization is one of the caused why the compliance of taxpayers of motor vehicle is low. The aim of this study is to see the impact of Service Accountabilit and Sanctions to taxpayer compliance in paying motor vehicle taxes in Batam. This research uses quantitative descriptive method with sampling technique using purposive sampling and than calculated with slovin formula. The number of samples obtained by 100 respondents. Data analysis using multiple linear regression analysis. The results showed that accountability of public services has no significant effect on taxpayer compliance. While tax sanction have a positive and significant impact on taxpayer compliance.
PENGARUH REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP PEMILIHAN KANTOR AKUNTAN PUBLIK OLEH PERUSAHAAN DI KOTA BATAM Vargo Christian L. Tobing
JURNAL AKUNTANSI BARELANG Vol 2 No 2 (2018): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

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Abstract

This study aims to determine the effect of KAP's reputation on the selection of Public Accounting Firm. The sample in this research is 161 companies that use KAP services. This research uses descriptive quantitative method. The research results obtained is the reputation of KAP has a significant influence on the selection of KAP with a significant value of 0.001. R square value in this research is 25.2%, which means the influence of KAP's reputation against KAP election is 25.2% while the remaining 74.8% is influenced by other factors not included in this research model.
ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN SEKTOR PERTANIAN DI BURSA EFEK INDONESIA jontro SIMANJUNTAK
JURNAL AKUNTANSI BARELANG Vol 2 No 2 (2018): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

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Abstract

This study aims to determine the effect of fundamental factors such as earnings per share, debt to equity ratio, and return on equity to stock returns in agricultural companies listed on the Indonesia Stock Exchange. The population in this study are all companies listed on the Indonesia Stock Exchange in the period of research in 2012 until 2016 which amounted to 24 companies and samples in this study amounted to 11 companies obtained by using purposive sampling method. The research tool used is SPSS (Statistical Product and Service Solutions) version 21. The research method used is multiple linear regression analysis and hypothesis test using t-test to measure the partial regression coefficient and F-test to test the influence of independent variables simultaneously. The results of this study indicate that earning per share partially have a negative but not significant effect on stock returns. Debt to equity ratio and return on equity partially have positive but not significant effect to stock return. Earning per share, debt to equity ratio, and return on equity simultaneously have no significant effect on stock return.
ANALISIS STRATEGI DIVERSIFIKASI BISNIS (STUDI KASUS PT SUN STAR MOTOR GROUP) Edon Ramdani
JURNAL AKUNTANSI BARELANG Vol 2 No 2 (2018): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

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Abstract

To realize the vision and mision of PT Sun Motor Group to be the leading company and to create stakeholders value, it needs the right strategy for the company to grow and compete in the long term (competitive sustainable adventage). As a part of the automotive players in Indonesia, PT Sun Motor Group determined to become a major player in the automotive industry, but with the development of business world PT Sun Motor Group deems it necessary to enter the field of another industry that have a very good growth rate and then entering the property and hotels industry. This paper aims to analyze the strategy implemented and already appropriate strategy to support business growth of PT Sun Motor Group. Based on the results of the analysis that has been done can be concluded that the strategy has been implemented is quite appropriate and proven to enhance shareholder value. However, in line with the development of the business world, the influence of macro and micro economics, then it must continually evaluate this strategy to adapt the growth of business and to continue to enhance shareholder value.

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