Jurnal Akuntansi Barelang
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.
Articles
125 Documents
<![CDATA[STRATEGI MENINGKATKAN KEUNGGULAN BERSAING PADA PT RESTU BUMI LESTARI ]]>
<![CDATA[Hendri Herman]]>
<![CDATA[ JURNAL AKUNTANSI BARELANG Vol 4 No 1 (2019): Jurnal Akuntansi Barelang ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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DOI: 10.33884/jab.v4i1.1586
<![CDATA[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.]]>
<![CDATA[PENGARUH HARGA DAN PRASARANA TERHADAP KEPUASAN MAHASISWA S1 AKUNTANSI UNIVERSITAS PAMULANG ]]>
<![CDATA[Sri Nitta]]>
<![CDATA[ JURNAL AKUNTANSI BARELANG Vol 2 No 2 (2018): Jurnal Akuntansi Barelang ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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<![CDATA[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.]]>
<![CDATA[PENGARUH KESADARAN WAJIB PAJAK, PELAYANAN FISKUS, PENYULUHAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP TINGKAT KEPATUHAN FORMAL WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA BATAM ]]>
<![CDATA[Mortigor Afrizal Purba]]>
<![CDATA[ JURNAL AKUNTANSI BARELANG Vol 2 No 1 (2017): Jurnal Akuntansi Barelang ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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<![CDATA[This study examines the level of compliance of individual taxpayers in KPP Pratama Batam by using several independent variables such as awareness of the taxpayer, the service tax authorities, tax information and tax penalties. The purpose of this study was to analyze the influence of awareness of the taxpayer, the service tax authorities and tax sanctions against an individual taxpayer. The population of this study is individual taxpayers in Batam. Based on data from the KPP Pratama Batam, until the end of 2016 there were 90.768. Not all population have been used in this study to the time and cost efficiency. Therefore, carried out the sampling. Sampling was done by simple random sampling method. The number of sample is 200 people. Primary data collection method used is a survey method using questionnaires media. Data analysis techniques used in this study is the technique of multiple regression analysis. Based on the results of the analysis undertaken concluded that awareness of the taxpayer, the service tax authorities, tax information and tax sanctions have a positive and significant impact on taxpayer compliance.]]>
<![CDATA[Pengaruh Biaya Produksi Dan Harga Jual Terhadap Laba Penjualan Pada PT Shimano Batam ]]>
<![CDATA[Baru Harahap]]>
<![CDATA[ JURNAL AKUNTANSI BARELANG Vol 3 No 2 (2019): Jurnal Akuntansi Barelang ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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DOI: 10.33884/jab.v3i2.1208
<![CDATA[The purpose of this research is to determine the effect of production costs and selling prices on increasing sales profits at PT Shimano Batam. The sample used in this study is financial statements: (1). PT Shimano Batam financial statements before the period 2013 - 2017; (2). The financial statements of PT Shimano Batam that were listed during the period 2013 - 2017; and (3). The financial statements have been audited as of December 31, 2013 - 2017. The results of this study have a significant effect on production costs and selling prices on increasing sales profits at PT Shimano Batam with significant values of 0,000 and 0,000 <0,05, respectively. While simultaneous production costs and selling prices have a significant effect on increasing sales profits at PT Shimano Batam with a significant value of 0,000 <0,05.]]>
<![CDATA[ANALI ANALISIS TINGKAT PENJUALAN DAN PERSEDIAAN BARANG DAGANG TERHADAP LABA PERUSAHAAN PADA PT BALAM JAYA SENTOSA KOTA BATAM ]]>
<![CDATA[Jurnal Akuntansi Barelang]]>
<![CDATA[ JURNAL AKUNTANSI BARELANG Vol 1 No 2 (2017): Jurnal Akuntansi Barelang ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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<![CDATA[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.]]>
<![CDATA[STRATEGI KEUNGGULAN BERSAING PERUSAHAAN MELALUI LOYALITAS PELANGGAN PADA PT TUNAS BATAM KARYA ]]>
<![CDATA[Hendri` Herman]]>
<![CDATA[ JURNAL AKUNTANSI BARELANG Vol 2 No 2 (2018): Jurnal Akuntansi Barelang ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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<![CDATA[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.]]>
<![CDATA[ANALISA LAPORAN KEUANGAN UNTUK MENGUKUR KINERJA PERUSAHAAN ( Studi Kasus PT Adhi Karya(Persero) Tbk ) ]]>
<![CDATA[Gusna Fitri]]>
<![CDATA[ JURNAL AKUNTANSI BARELANG Vol 2 No 1 (2017): Jurnal Akuntansi Barelang ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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<![CDATA[Financial ratio analysis is a measuring tool used to measure the company's financial condition, and can assess the performance of companies in a given period. Results from the analysis of financial reports is very useful for the management in making decisions on the future. The financial ratio is basically the ratio of accounts contained in the balance sheet and profit and loss, and the comparative financial statements (balance sheet and profit and loss) from year to year, so it can be seen the development of the company from year to year in the management of the resources available to obtain profits. Analytical framework used is the analysis of financial statements using the measuring tool of analysis of liquidity ratios, leverage ratios, activity ratios, profitability ratios to evaluate and measure the performance of the company. From the analysis of the financial statements of PT Adhi Karya (Persero) tbk after research showed that the condition of PT Adhi Karya (Persero) Tbk is Good. Although profit is still relatively small but quite stable and the company did not suffer losses in its operations.]]>
<![CDATA[PENGARUH SKEPTISME PROFESIONAL, ETIKA DAN PENGALAMAN AUDIT TERHADAP KETETAPAN PEMBERIAN OPINI OLEH AUDITOR ]]>
<![CDATA[eka kusuma dewi]]>;
<![CDATA[Mila Ramadhani]]>
<![CDATA[ JURNAL AKUNTANSI BARELANG Vol 3 No 1 (2018): Jurnal Akuntansi Barelang ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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<![CDATA[This study aims to determine how Professional Skepticism, Ethics, and Audit Experience for Provision of Opinion Assessment by The Auditor firm in Tangerang Cist and South Tangerang. Sampling using simple random sampling technique, used in this study were 50 external auditors of 6 public accounting firms Tangerang Kota dan South Tangerang. The data used are primary data in the form of a questionnaire distributed directly to the respondent. Methods of data analysis used in this research is multiple linear regression analysis, descriptive statistical test and classical assumption. Partial test results indicate that Professional Skepticism, Ethics, and Audit Experience is affected positively to Provision of Opinion Assessment by The Auditor. While the simultaneous test results showed that Professional Skepticism, Ethics, and Audit Experience together affect to the Provision of Opinion Assessment by The Auditor]]>
<![CDATA[PENGARUH EXPERIENTIAL MARKETING DAN CUSTOMER RELATIONSHIP MANAGEMENT TERHADAP LOYALITAS KONSUMEN DALAM MELAKUKAN PEMBELIAN KEMBALI SEPEDA MOTOR HONDA PADA PT CAPELLA DINAMIK NUSANTARA TEMBESI BATAM ]]>
<![CDATA[Jurnal Akuntansi Barelang]]>
<![CDATA[ JURNAL AKUNTANSI BARELANG Vol 1 No 2 (2017): Jurnal Akuntansi Barelang ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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<![CDATA[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).]]>
<![CDATA[PENGARUH SELF EFFICACY TERHADAP AUDIT JUDGEMENT DENGAN SENIORITAS AUDITOR SEBAGAI PEMODERASI ( Studi Kasus pada Inspektorat Kota Bogor dan Depok ) ]]>
<![CDATA[Yunita Kurnia Shanti]]>
<![CDATA[ JURNAL AKUNTANSI BARELANG Vol 3 No 2 (2019): Jurnal Akuntansi Barelang ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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DOI: 10.33884/jab.v3i2.1237
<![CDATA[This research aimed was to examine the impact of self efficacy on audit judgement with auditor senior as moderate variable at inspectorat of bogor city and depok city. This research is done to prove the influence of these variable on audit judgement. This population is goverment internal auditor at inspectorat of bogor city and depok cityS in west java. Samples were taken by convenience sampling pursuant to amenity acces and availability of respondent. Amount of sample is 41 respondent can be to test. Statistical data analysis method used is simple linear regression and multiple regression analysis. The hypotesis of this research is divided into two, self efficacy of audit judgement, and self efficacy on audit judgement with auditor senios as moderate variable. The result of this research shows that self efficacy have significant influenced on audit judgement. It means more auditors is confident in capability they have, will be better the audit judgement. Self efficacy have no significant influenced on audit judgement with senior auditor as moderate variable. Its show that audit judgement must be supported by self confident but not only carried out by the senior auditor but all auditors in the audit assignment.]]>
