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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 4 No 1 (2019): Jurnal Akuntansi Barelang" : 13 Documents clear
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
STRATEGI MENINGKATKAN KEUNGGULAN BERSAING PADA PT RESTU BUMI LESTARI Hendri Herman
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 (422.958 KB) | DOI: 10.33884/jab.v4i1.1586

Abstract

This study aims to determine the strategies that can be carried out by companies in increasing competitive advantage. The object of this study is PT Restu Bumi Lestari with 45 respondents. The research data was obtained using a questionnaire. The results of this study are that prices significantly influence competitive advantage, service quality significantly influences competitive advantage, and price and service quality simultaneously have a significant effect on competitive advantage.
PENERAPAN TAX PLANNING ATAS WITHHOLDING TAX SYSTEM TERHADAP PAJAK PENGHASILAN BADAN PADA PT. CAT Nurwati Nurwati; Syaiful Anwar
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 (731.783 KB) | DOI: 10.33884/jab.v4i1.1486

Abstract

This study aims to analyze the Application of Tax Planning on Withholding Tax to Corporate Income Tax at PT. CAT in accordance with applicable Tax Regulations. The research method used is descriptive qualitative method. The results showed that PT. CAT has not been optimal in carrying out Tax Planning for the Withholding Tax System for Corporate Income Tax. Because it was found inefficiency to the income tax Article 21 paid as much as Rp. 53,261,874. PT. CAT has cut and collected PPh article 23 and article 4 paragraph (2) in accordance with applicable taxation provisions. Based on published data, there is no potential for Income Tax Article 23 and Article 4 paragraph (2) to be deducted / paid during 2018.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN Indra Iman Sumantri; Intan Ayu Andini
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 (525.808 KB) | DOI: 10.33884/jab.v4i1.1552

Abstract

This study aims to determine and provide empirical evidence about the influence of Corporate Social Responsibility and Tax Planning on Company Value in agricultural sector manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2017. The number of samples used in this study are agricultural sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) and published a complete financial report in 2014-2017 with 18 sample companies obtained using the purposive sampling method. The independent variable of this study is Corporate Social Responsibility measured by calculating the index according to GRI4, Tax Planning which is measured by calculating the effective tax rate, and company value measured by calculating the book price. The results of the study were based on a hypothesis test with a significant level of 5%, the results of this study concluded: Corporate Social Responsibility does not affect the value of the company. Tax planning affects the value of the company. Immediately (together) the variable Corporate Social Responsibility and Tax Planning have a significant effect on Company Value.
ANALISIS PENGARUH PENERAPAN MANAJEMEN STRATEGIK DAN PENYUSUNAN ANGGARAN PEMILUKADA TERHADAP KINERJA LEMBAGA PENYELENGGARA PEMILU Agus Defri Yando; Syarif Hidayah Lubis
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 (577.827 KB) | DOI: 10.33884/jab.v4i1.1484

Abstract

KPU in the city of Batam is a state institution that organizes public services in the ownership sector. In planning its duties and functions, KPU Batam has compiled a strategic plan, annual work plan and performance agreement. The implementation of strategic management and budget preparation is considered to affect the performance of the institutions both financial performance and program performance. This research is a quantitative descriptive study with a correlational approach. The variables tested in this study were the application of Stratejic management and budget drafting as independent variables and performance achievements as dependent variables. This research uses secondary data consisting of institutional documents in the form of strategic plan comments, annual work plans, performance reports and budget realization. This research shows that the variable (X1) is the application of strategic management that is engaged towards the performance of the board. Variable (X2) Implementation of budget drafting that affects the institution's performance.
Analisis Penerapan Sistem Informasi Akuntansi Dan Kualitas Laporan Keuangan UMKM Dalam Mengembangkan Bisnis Di Kota Batam: Penerapan Sistem Informasi Akuntansi; Kualitas Laporan Keuangan UMKM; Dalam Mengembangkan Bisnis Syahril Effendi; Baru Harahap
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 (540.9 KB) | DOI: 10.33884/jab.v4i1.1477

Abstract

This research is motivated by the number of companies in Batam that closed and left Batam which caused many unemployment, so the role of MSMEs in Batam is now very much needed. The focus of this study is to determine the application of accounting information systems and the quality of MSME financial reports on business development in Batam City. This research was conducted at Micro, Small and Medium Enterprises (SMEs) in Batam City, Riau Islands Province. The subjects of this study are business people or MSME businesses that utilize revolving funds from the City Government (Pemko) of Batam, which are recorded at the Batam City Cooperative and MSME Office. The population in this study are business or MSME businesses that utilize revolving funds from the City Government (Pemko) of Batam as many as 2,105 businesses and by using the Slovin formula so that the sample becomes 96 MSMEs. All samples come from SMEs who run businesses in Batam City. Research shows that the application of accounting information systems has a significant effect on business development in Batam City, the quality of MSME financial reports has a significant effect on business development in Batam City, the application of accounting information systems and the quality of MSME financial reports simultaneously has a significant effect on business development in Batam City
PENGARUH EFEKTIVITAS PEMERIKSAAN PAJAK DAN EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA BATAM UTARA Lobinsen Lobinsen; Vargo Christian L. Tobing
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 (717.024 KB) | DOI: 10.33884/jab.v4i1.1487

Abstract

The purpose of this study to determine the effectiveness of tax audits and effectiveness of tax collection by forced letter towards tax revenue. The object from the purpose of this study is tax service office batam north. The method used is quantitative descriptive. Data collection techniques in this study using boring sampling that sampling techinuque is retrieve all data from the existing population. In this study, the result of detailed examination that the effectiveness of tax audits is partially significant towards tax revenue, where the t count 17,429 > t table 2015 or with the significant level of t count 0,003 < 0,05. In this study, the result of detailed examination that the effectiveness of tax collection by forced letter also partially significant towards tax revenue, where the t count 11,404 > t table 2015 or with the significant level of t count 0,008 < 0,05. The result of The effectiveness of tax audits and effectiveness of tax collection by forced letter simultaneously towards tax revenue at tax service office batam north, where f count 387,645 > f table 5,786 with significant level of f count 0,003 <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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (714.474 KB) | DOI: 10.33884/jab.v4i1.1476

Abstract

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.
The PENGARUH KEMASAN DAN DURABILITY MAKANAN RINGAN BUATAN MALAYSIA TERHADAP ETNOSENTRISME KONSUMEN DI BATAM: PENGARUH KEMASAN DAN DURABILITY MAKANAN RINGAN BUATAN MALAYSIA TERHADAP ETNOSENTRISME KONSUMEN DI BATAM Tiurniari Purba
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 (412.469 KB) | DOI: 10.33884/jab.v4i1.1440

Abstract

This study aims to determine the effect of variable packaging and durability on consumer ethnocentrism in Batam, both partially and simultaneously. The background of this research is due to the rise of types of snack products made in Malaysia circulating in every type of retail in Batam, and very well-selling. This research will be analyzed quantitatively with a research tool using a questionnaire. The results of the questionnaire will be processed with the help of SPSS statistical software. As for what will be tested is the multiple regression test. Regression test results showed that the packaging had no effect on consumer ethnocentrism in Batam. While the durability variable shows a significant influence on consumer ethnocentrism. Simultaneously the F test shows that both packaging and durability affect ethnocentrism. While the determination coefficient test results indicate that the determination test output for the R Square value of 0.817 means that the magnitude of the contribution or contribution of the X1 and X2 variables of 82% to the Y variable and the rest of 18% is the influence of other variables not mentioned in this study. Keywords: Packeging, Durability, Etnosentrisme, Snack
ANALISIS RASIO LIKUIDITAS, PROFITABILITAS, SOLVABILITAS DAN PERPUTARAN PERSEDIAAN UNTUK MENILAI KINERJA PERUSAHAAN RETAIL YANG TERDAFTAR DI BEI Masta Sembiring
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 (521.181 KB) | DOI: 10.33884/jab.v4i1.1489

Abstract

Measurement of a company's performance can be seen from financial ratio or stock returns. This study aims to know whether liquidity, profitability, solvency, and inventory turnover have an effect after being analyzed on the performance of company on companies listed on Indonesia Stock Exchange. The variables used are Current Ratio, Return on Investment, Debt to Asset Ratio, Inventory Turnover to Net Profit Margin. The population in this study consisted of 148 companies in retail trade, service and investment group that were listed on the Indonesia Stock Exchange. The sample chosen by purposive sampling was chosen to be 17 companies listed on Indonesia Stock Exchange during 2014 to 2017. Data collection techniques used were documentation techniques. Data processing technique used is data processing with SPSS version 21. Data analysis method used is multiple linear regression method. Results of the T test show that partially Current Ratio, Debt to Asset Ratio, and inventory turnover have a negative and significant effect on company performance, while Return On Investment has a positive and significant influence on company performance. The results of the F test analysis indicate that the variable Liquidity Ratio, Profitability, Solvability and Inventory Turnover together have a significant effect on company performance.

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