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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 13 Documents
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Search results for , issue "Vol 4 No 1 (2019): Jurnal Akuntansi Barelang" : 13 Documents clear
PENGARUH FASILITAS E-FILING DAN E-SPT TERHADAP KEPUASAN WAJIB PAJAK ORANG PRIBADI DALAM MELAPORKAN SPT (Studi Kasus Pada KPP Pratama Kota Batam) Desrini Ningsih; Fany Rahma Sari; Heryenzus Heryenzus
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 (1044.55 KB) | DOI: 10.33884/jab.v4i1.1488

Abstract

The Directorate General of Taxes has provided facilities to taxpayers to report taxes with SPT using e-Filing facilities and e-SPT. E-Filing is an application made by the directorate general of taxes so that taxpayers do not have to bother to queue at the tax service office. While e-SPT is also an application of services made by the directorate general of taxes for taxpayers to be able to report their taxes more easily and not consume a lot of paper. The study was conducted aimed to determine the effect of e-Filing and e-SPT facilities on the satisfaction of individual taxpayers in reporting SPT. The sample used was 400 using the purposive sampling method. The results of this study indicate that e-Filing and e-SPT facilities have a positive and significant influence on taxpayer satisfaction. Evident from the value of t count is greater than t table. The value of t table is 1.966 while the value of t count is obtained for the variable e-Filing facility (X1) 8.624 with a significance of 0,000 and the facility variable e-SPT (X2) 10,899 with a significance of 0,000. Result F shows F count 384,649 with a significant probability of 0,000.
PENGARUH EARNING PER SHARE, DIVIDEND PER SHARE DAN FINANCIAL LEVERAGE TERHADAP HARGA SAHAM PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Mortigor Afrizal 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 (567.614 KB) | DOI: 10.33884/jab.v4i1.1480

Abstract

The stock price describes the performance of the company. The better the performance of the company, the higher the stock price. Therefore the company needs to maintain the company's performance so that the stock price does not decline continuously every year. One way to find out that the company has good corporate performance by comparing the company's financial ratios from the previous year to the following year. The aim of this study is to examine the effect of EPS, DPS, and Financial Leverage on the stock prices of food and beverage companies listed on the Indonesia Stock Exchange 2014-2018. The population in this study amounted to 18 food and beverage companies with the period 2014-2018. While the sample selected using the purposive sampling method with a total of 9 companies for 5 years processed data as many as 45 data. Data tested using basic assumptions, classic assumption tests, multiple linear regression tests and hypothesis testing. The results of the study show that EPS, DPS, and Financial Leverage simultaneously have a significant effect on stock prices. While partially EPS has a significant effect on stock prices, DPS has no significant effect on stock prices, and Financial Leverage also does not have a significant effect on stock prices.
DAMPAK KEBIJAKAN SUKU BUNGA SBI TERHADAP PROFITABILITAS PERBANKAN (STUDI KASUS BPR KONVENSIONAL DENGAN BPR SYARIAH DI KOTA BATAM) Erni Yanti Natalia
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 (509.209 KB) | DOI: 10.33884/jab.v4i1.1385

Abstract

Fenomena pertumbuhan BPR yang ada di Kota Batam belum dibarengi dengan pertumbuhan kredit. Padahal, kredit ini merupakan sumber pendapatan dalam dunia perbankan. Semakin banyak kredit yang dapat disalurkan ke masyarakat, maka semakin besar pula laba yang akan didapatkan dan tingkat profitabilitas yang akan diperoleh. Tujuan dari penelitian ini adalah untuk mengetahui apakah ada pengaruh Suku Bunga SBI terhadap Profitabilitas (ROA) pada BPR Konvesional dan BPR Syariah yang ada di Kota Batam, serta untuk membanding kinerja ROA antara kedua BPR tersebut. Data dianalisis dengan menggunakan software Statistical Product and Service Solution (SPSS) versi 20. Hasil penelitian dengan menggunakan uji t menunjukkan bahwa Suku Bunga SBI tidak berpengaruh terhadap Profitabilitas (ROA) pada BPR Konvensional Di Kota Batam dengan nilai signifikansi (Sig) 0,791 < 0,05, Suku Bunga SBI tidak berpengaruh terhadap Profitabilitas (ROA) pada BPR Syariah Di Kota Batam dengan nilai signifikansi (Sig) 0,385 < 0,05. Sedangkan dengan menggunakan uji beda t-test diperoleh bahwa ada perbedaan kinerja Profitabilitas (ROA) pada BPR Konvensional dan BPR Syariah nilai Sig. (2-tailed) sebesar 0,000 < 0,05.

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