cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Vargo Christian L. Tobing
Contact Email
Vargo.christian@puterabatam.ac.id
Phone
+628117019871
Journal Mail Official
jabjurnal@gmail.com
Editorial Address
Jl. R. Soeprapto, Muka Kuning, Batam
Location
,
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
 1   2 
Search results for , issue "Vol 2 No 2 (2018): Jurnal Akuntansi Barelang" : 13 Documents clear
PENGARUH SANKSI PERPAJAKAN PENERAPAN E-FILING DAN SISTEM SELF ASSESMENT TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KECAMATAN SAGULUNG KOTA BATAM Mortigor Afrizal Purba
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 (601.398 KB)

Abstract

Tax revenue is the safest and most reliable domestic revenue because it is flexible towards state income, and as an instrument for government to regulate the economy, which is easily influenced by conditions rather than non-tax state revenue.This study aims to determine the effect of self-assessment system of taxation sanctions and the application of e-filing to the compliance of individual taxpayers in Sagulung District,Batam City. The population in this study is an effective individual taxpayer registered in Sagulung District, Batam City, as many as 26.635. The sample used in this study were 394 respondents. The questionnaire data was tested with validity test and reliability test. The classic assumption test used is normality test, multicolinearity test, and heteroscedasticity test. Hypothesis test used is multiple linear regression test, t test and F test. All test using SPSS program version 22. The results showed that the self-assessment system significantly affects the compliance of individual taxpayers. Tax sanctions have a significant effect on individual taxpayer compliance. The application of e-filing does not significantly affects the compliance of individual taxpayers.
Pengaruh Kompetensi, Profesionalisme Dan Etika Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik di Kota Batam Erni Yanti Natalia
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 (385.066 KB)

Abstract

This study aims to determine the influence of competence, professionalism, and auditor ethics on audit quality at Public Accounting Firm in Batam City. The population in this study is the auditor who works at Public Accounting Firm in Batam City. The primary data retrieval method used was questionnaire method which was distributed to 50 respondents. Sampling technique using saturated samples. Data analysis method used is multiple linear regression analysis. The results of this study indicate that the competence variables have a significant effect on audit quality with significant value 0.000 < 0.05, while the variable professionalism but insignificant effect on the value of 0.267 > 0.05 and ethical effect but not significant with a value of 0.394 > 0.05 on Quality audit. Simultaneously competence, professionalism and auditor ethics have positive and significant influence to audit quality.
PENGARUH BEBAN KERJA, KOMPENSASI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PT EX BATAM INDONESIA Nora Pitri Nainggolan
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 (399.797 KB)

Abstract

This study aims to determine the effect of workload, compensation and work environment on employee performance PT EX Batam Indonesia. The research design used in this research is quantitative research. Population in this research is all employee of PT EX Batam Indonesia operator which amounts to 188 people and the sample used as respondents amounted to 128 people by using slovin formula. Sampling technique with purposive sampling method. Data analysis method consisted of validity test, reliability, classical assumption test, multiple linear regression analysis, coefficient determination test (R2), T test and F test. The results of the study and hypothesis explain that Workload, Compensation and Work Environment partially and simultaneously have a significant effect on Employee Performance.

Page 2 of 2 | Total Record : 13

 1   2 

Filter by Year

2018 2018


Reset
Filter By Issues
All Issue Vol 7 No 2 (2023): Jurnal Akuntansi Barelang Vol 7 No 1 (2022): Jurnal Akuntansi Barelang Vol 6 No 2 (2022): Jurnal Akuntansi Barelang Vol 6 No 1 (2021): Jurnal Akuntansi Barelang Vol 5 No 2 (2021): Jurnal Akuntansi Barelang Vol 5 No 1 (2020): Jurnal Akuntansi Barelang Vol 4 No 2 (2020): Jurnal Akuntansi Barelang Vol 4 No 1 (2019): Jurnal Akuntansi Barelang Vol 3 No 2 (2019): Jurnal Akuntansi Barelang Vol 2 No 1 (2017): Jurnal Akuntansi Barelang Vol 3 No 1 (2018): Jurnal Akuntansi Barelang Vol 2 No 2 (2018): Jurnal Akuntansi Barelang Vol 1 No 2 (2017): Jurnal Akuntansi Barelang More Issue