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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 125 Documents
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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.
AKUNTANSI SYARIAH: PENDEKATAN SEJARAH Hasnidar Hasnidar
JURNAL AKUNTANSI BARELANG Vol 2 No 1 (2017): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

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Abstract

The birth of shariah accounting paradigm can not be separated from the factors of development of Islamic economic discourse and sharia financial system that began to emerge since the mid-1990s. For some, shari'ah accounting is something that is "forced". This assumption is neither misleading nor true, since shari'a accounting has a strong historical roots in Islamic civilization long before Western civilization reached its golden peak until today. The existence of Islamic civilization that lasted for 600-1300 AD, where the progress of Islamic science reached its peak of the year 900-1200 M. Recording procedure has begun to be practiced since the Caliph Umar Bin Khattab, ie in the period 14-24 H (636-645 M). At this time Baitul Mal requires formal recording of funds obtained by institutions from various sources.
ANALISIS KINERJA ORGANISASI BERDASARKAN KRITERIA MALCOLM BALDRIGE DI UNIT RAWAT INAP RSUD EMBUNG FATIMAH BATAM Heryenzus Heryenzus; Suali Suali
JURNAL AKUNTANSI BARELANG Vol 3 No 1 (2018): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

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Abstract

Performance measurement is needed to determine the quality of the hospital. This research aimed to analyze the hospital performance by using Malcolm Baldrige criteria. This research was an observational descriptive study with cross- sectional research design applied. There were 59 nurses and midwives as sample from 143 employees by using simple random sampling. The results of this research showed the performance of Embung Fatimah Batam hospital based on organizational profile (78,82%), customer focus (76,27%), and results criteria (75,59%) were very good. And the hospitalization performance of Embung Fatimah Batam from the leadership criteria (75,81%), strategic planning (75,64%), measurement, analysis, and knowledge management (74,14%), criteria focus of Human Resources (73,74%), and the operations focus (75,00%) were good. When the criterias compared with the maximum value of the Malcolm Baldrige point, included in the category was very good assessment (752,29). Meanwhile the leadership criteria was the highest performance achievements (75,81%), and the lowest was criteria focus of Human Resources (73,34%).It can be inferred that hospitalization of Embung Fatimah Batam performance based on Malcolm Baldrige criteria was very good.
PENGARUH ANALISIS KREDIT DAN PENGAWASAN KREDIT TERHADAP KREDIT BERMASALAH PADA PT BANK PERKREDITAN RAKYAT DANA NAGOYA DI KOTA BATAM Jurnal Akuntansi Barelang
JURNAL AKUNTANSI BARELANG Vol 1 No 2 (2017): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

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Abstract

The purpose of this research to find out the influence of credit analysis and credit control to a bad debt partially or simultaneously. The population of this research is all the employees of PT Bank Perkreditan Rakyat Nagoya in Batam. The number of samples in this research is about 109 respondents that uses simple random sampling method. This research had been done by descriptive method and design of causality method. The results showed that the credit analysis and credit monitoring significant effect on non performing loans, this is evidenced by the significant value of credit analysis at t test of 0.000 <0.05 and 8.053 tcount> t table 1.982, and credit monitoring t test of 0.000 <0.05 and tcount 5.984> 1.982 t tabel. Partial test and simultaneous test shows that significant credit analysis of non performing loans and credit control influential significantly on non performing loans.
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.
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.
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
EFEKTIVITAS PENGENDALIAN INTERN DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN PERILAKU TIDAK ETIS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN DI KOTA BATAM Erni Yanti Natalia
JURNAL AKUNTANSI BARELANG Vol 3 No 1 (2018): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh langsung dan tidak langsung antara pengendalian intern dan kesesuaian kompensasi terhadap kecenderungan kecurangan akuntansi melalui perilaku tidak etis. Hasil penelitian diharapkan mampu memberikan masukan bagi perusahaan mengenai kecenderungan kecurangan akuntansi sehingga perusahaan dapat melakukan tindakan antisipasi untuk meminimalisir praktik kecurangan akuntansi di dalam perusahaan, sehingga dapat mengurangi kerugiaan perusahaan dan dapat menjaga keberlangsungan hidup perusahaan untuk jangka panjang. Apabila perusahaan dapat survive, maka akan meningkatkan kesejahteraan masyarakat dan keberlangsungan hidup Kota Batam untuk jangka panjang. Objek dalam penelitian ini adalah karyawan yang bekerja pada departemen accounting/finance. Populasi dalam penelitan ini adalah karyawan perusahaan yang ada di Kota Batam yang tersebar di beberapa daerah kawasan industri Batam Center, Muka Kuning, Batu Ampar dan sekitarnya. Model penelitian yang digunakan dalam penelitian ini adalah analisis jalur (Path Analysis). Data dalam penelitian ini dianalisis menggunakan Statistical Package for Social Science (SPSS) versi 21 dengan tingkat signifikansi (nilai sig) sebesar 5% (0,05).
ANALISIS GAGALNYA KOPERASI DI KOTA BATAM Tiurniari Purba; Heryenzus Heryenzus
JURNAL AKUNTANSI BARELANG Vol 2 No 1 (2017): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

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Abstract

This study aims to analyze the problems in cooperative institutions located in the Batam City, especially issues concerning the resources of civil servants of the cooperative service, coaching programs and assistance of the cooperative service, infrastructure facilities from the cooperative office, communication and coordination between cooperatives with stakeholders. The population in this study is cooperative in Batam City area, especially in nine districts with 844 cooperatives. This research uses qualitative research with case study approach because the problem in this research happened directly in real life. Case study data can be obtained not only from the cases studied, but also can be obtained from all parties who know and know the case well. In other words, the data in the case study can be obtained from various sources but limited in the case to be investigated. The results showed that the Office of PMP KUKM Batam City to enliven the cooperatives of 922 cooperatives and 526 of them have died and some are dispersed, never know despair. Coaching and mentoring programs, training human resources of cooperative, fixing infrastructure, and connecting communications and coordination between cooperatives and stakeholders, never enough even there is always the latest effort like cooperative consultation clinic. The counseling consultative clinic is directed or follows the roadmap or milestone in the short, medium and long term.
ANALISIS CURRENT RATIO, DEBT TO TOTAL ASSET RATIO,DEBT TO EQUITY RATIO, DAN NET PROFIT MARGIN TERHADAP HARGA SAHAM PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Suvianto Wangdra
JURNAL AKUNTANSI BARELANG Vol 3 No 2 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (540.591 KB) | DOI: 10.33884/jab.v3i2.1236

Abstract

The aim of this research is to determine the effect of the variables Current Ratio, Debt to Total Asset Ratio, Debt to Equity Ratio, and Net Profit Margin to the stock prices of food and beverage companies listed on the Indonesia Stock Echange for the period 2013-2017. The population in this research included food and beverage companies listed on the Indonesia Stock Exchange. The sampling technique on this research used was Purposive Sampling based on the following criteria: (1) Food and beverage companies listed on the Indonesia Stock Exchange, (2) Food and beverage companies listed on the Indonesia Stock Exchange which provide complete annual financial reports from 2013-2017, (3) Food and beverage companies that provide financial statements in Rupiah. By using purposive sampling, a total sample of 12 companies were acquired with a total of 60 observations. The data analysis technique used in this research is multiple linear regression analysis. Result show that Current Ratio, Debt to Total Asset Ratio,and Debt to Equity Ratio don’t have significant effect in stock prices of companies. Meanwhile, Net Profit Margin has a significant effect in stock prices of companies.

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