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All Journal Aktiva : Jurnal Akuntansi dan Investasi Jurnal Akuntansi Barelang STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
L. Tobing, Vargo Christian
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PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Marbun, Ervina; L. Tobing, Vargo Christian
Aksara Public Vol 4 No 1 (2020): Februari (2020)
Publisher : EDUTECH CONSULTANT

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Abstract

The company was founded aiming to achieve maximum profit, to improve the welfare of shareholders, through the company's ability to pay dividends. The company invest their funds to get high dividends, so potential investors are interested in investing. The number of investors who want to invest in a company affects the company's stock price. The value of the company's shares is shown as the value of the company. This study aims to determine the effect of managerial ownership, institutional ownership, and leverage on firm value. The study population consisted of 72 companies in the basic industrial and chemical sectors which were listed on the Indonesia Stock Exchange in the 2014-2018 period. The research sampling technique used a purposive sampling method to obtain 55 companies that met the criteria. This research data is secondary data from annual financial statements. The method of data analysis uses multiple regression analysis. F test results indicate that managerial ownership, institutional ownership, and leverage simultaneously affect the value of the company. T test results show managerial ownership and leverage do not have a significant effect on firm value.
PENGARUH LABA BERSIH DAN ARUS KAS OPERASI TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Kharisma, Putri; L. Tobing, Vargo Christian
Aksara Public Vol 4 No 1 (2020): Februari (2020)
Publisher : EDUTECH CONSULTANT

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Abstract

Dividend policy is a decision of a company to distribute profits generated in the form of dividends or will be retained in the form of retained earnings. Dividend policy is influenced by net income and operating cash flow. The purpose of this study is to determine whether there is an influence between net income and operating cash flow on dividend policy. The independent variables in this study are net income and operating cash flow, while the dependent variable in this study is the dividend policy measured by the dividend payout ratio. The population in this study were manufacturing companies on the Indonesia Stock Exchange in 2014-2018. The sample in this study were 45 data consisting of 9 companies and 5 years of research. The method used in this research is descriptive statistics, classic assumptions, and influence tests. The results of this study the researchers found that partially net income had no significant effect on dividend policy measured using the dividend payout ratio and partially operating cash flow did not significantly influence the dividend policy measured using the dividend payout ratio. Partially, net profit and operating cash flow together do not significantly influence dividend policy as measured by dividend payout ratio.
ANALISIS TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN METODE RGEC (RISK, PROFILE, GOOD CORPORATE GOVERNANCE, EARNING, AND CAPITAL) PADA PT. BANK PERMATA Tbk. PERIODE 2019-2021 Simatupang, Eva Malina; L. Tobing, Vargo Christian; Banjarnahor, Haposan
JURNAL AKUNTANSI BARELANG Vol 8 No 2 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i2.8750

Abstract

The purpose was to find out the soundness of the bank PT Bank Permata Tbk for the period 2019-2021 using the RGEC method. The population is the financial statements of PT Bank Permata Tbk and the samples are the statement of financial position (balance sheet), income statement, and notes to the financial statements of PT Bank Permata Tbk for the 2019-2021 period. The type of data used is quantitative data with secondary data, using data collection techniques, namely documentation techniques through the website of Bank Permata. The data processing technique used is a descriptive technique using the RGEC method. Based on the results of data processing, it can be concluded that PT Bank Permata Tbk in 2019 to 2021 obtained a composite rating (PK) 1 in the very healthy category. This reflects the condition of the bank which is generally very healthy, so it is considered very capable of dealing with significant negative influences and changes in business conditions and other external factors.
YANG MEMPENGARUHI FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING Efriyenti, Dian; Azmiana, Risca; L. Tobing, Vargo Christian; Wangdra, Ronald
JURNAL AKUNTANSI BARELANG Vol 8 No 2 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i2.8814

Abstract

Operating profit margin and financial leverage have increased and fluctuated but income smoothing has not completely increased, and vice versa. The practice of profit equalization phenomenon emerged to reduce fluctuations in reported profits. Another case that occurred at the Kimia Farma company, carried out profit equalization actions, allegedly marking up net profit in the 2019 financial report, in the financial report it was able to obtain a profit of IDR 132 billion. However, the reported profit is different from the actual profit of IDR 132 billion. However, the reported profit was IDR 99 billion. In another case at Indofarma Tbk, goods were found to be of higher value than they should be. As well as having an impact on profits. The aim of this research is to analyze operating profit margin and financial leverage which have an impact on income smoothing. The population in this study is the number of food and beverage companies registered on the IDX. The sampling technique used criteria so that there were 14 samples in this study. Data analysis using regression analysis. The results obtained were up to 8 companies that experienced fluctuating data from operating profit margin and financial leverage as well as income smoothing. The research results state that financial leverage has no significant effect on income smoothing, while operating profit margin has an effect on income smoothing.
PENGARUH UKURAN PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Efriyenti, Dian; Azmiana , Risca; L. Tobing, Vargo Christian
JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i1.9436

Abstract

Public financial case involving manipulation of financial reports by PT. Lippo proves that the practice of manipulation has not resolved the problems experienced, due to a lack of supervision from the commissioner, so that the government in Indonesia has made a bailout. This financial manipulation occurs due to weak implementation of corporate governance. The main characteristic of such activities is the lack of self-interested actions on the part of company managers. Small companies carry out more earnings management practices than large companies. This is because small companies tend to want to show the condition of a company that is performing well so that investors invest their capital in the company. Large companies can manage risks related to politics, so large companies tend to increase fiscal profits to increase external funds. The aim of this research is to analyze the influence of company size on earnings management, to analyze the influence of Good Corporate Governance on earnings management, to analyze the influence of company size and Good Corporate Governance on earnings management. The total registered population is 48 mining companies. The results of data processing show that company size and Good Corporate Governance influence earnings management both partially and simultaneously.
ANALISIS DUPONT SYSTEM DALAM MENGUKUR KINERJA KEUANGAN PERUSAHAAN PADA PT KERETA API INDONESIA (PERSERO) L. Tobing, Vargo Christian; Simatupang, Eva Malina
Aktiva : Jurnal Akuntansi dan Investasi Vol 9, No 2 (2024): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v9i2.2482

Abstract

To understand the financial performance of PT KAI (Persero) and the factors influencing it through financial statement analysis using the DuPont System method. This study uses descriptive research, with secondary data sources collected through documentation of PT KAI (Persero) 's Financial Statements. The results of the analysis show that the Return on Equity (ROE) of PT Kereta Api Indonesia (Persero) fluctuated during the period, with a significant increase in 2019 but a decrease in 2020 due to the COVID-19 pandemic. The DuPont System analysis shows that the decrease in ROE is caused by a decrease in profit margin and asset turnover. Therefore, the company needs to take steps to improve its financial performance, such as increasing operational efficiency, optimizing asset utilization, and diversifying products or services. This research is expected to provide useful input for the management of PT Kereta Api Indonesia (Persero) in making strategic decisions to improve the company's financial performance. 
PENGARUH KECUKUPAN MODAL, RISIKO KREDIT DAN LIKUIDITAS TERHADAP PROFITABILITAS PADA BANK UMUM SWASTA NASIONAL DI OJK Jamilah, Imraatun; L. Tobing, Vargo Christian
SCIENTIA JOURNAL Vol 2 No 2 (2020)
Publisher : LPPM Universitas Putera Batam

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Abstract

This study purose to knowing capital adeqaucy, credit risk and liquidity on National Comercial Bank companies profitability whise registered with Financial Services Authority period 2015-2019. Data preferences in this study is secondary data such monetary quartal report National Commercial Foregin Exchange Bank companies and sampling method use purposive sampling method. Analysis method in this study using double linier regression, T test and F test. The conclusion of this research on partially capital adequacy have significant effect to profitability on significant value 0,000 < 0,05, credit risk have significant effect as partially to profitability on significant value 0,000 < 0,05 and liquidity as partially have negative effect and not significant to profitability on significant value 0,916 > 0,05. Simultantly capital adequacy, credit risk and liquidity have significant effect on profitability. Adjusted R square value such 4% and remaining 96% is explained by others variable not included in this research method.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA BR Sitinjak, Tio Resta; L. Tobing, Vargo Christian
SCIENTIA JOURNAL Vol 2 No 1 (2020)
Publisher : LPPM Universitas Putera Batam

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Abstract

The financial statements provided by each company are an important source of information in the investment business, the regulations set by BAPEPAM number : KEP-431/BL/2012 which states that companies must submit financial reports no later than four months after the end of the year.This study aims to determine the variable profitability, liquidity, company size on the timeliness of financial statement submission. The data used are secondary data in the form of annual reports for the period of 2015-2019 listed on the Indonesia Stock Exchange and the sampling technique using purposive sampling method. Based on the sample criteria, there were 14 samples. The analytical method used in this study is logistic regression and The results of the study were tested using the SPSS version 25 application. The results of this study indicate that partially profitability, liquidity and company size or simultaneously did not significantly influence the timeliness of financial statement submission.
ANALISIS PERPUTARAN AKTIVA DAN RASIO AKTIVITAS SEBAGAI DASAR PENILAIAN KEUANGAN PADA PT BATAM CYCLECT Siahaan, Sanyta; L. Tobing, Vargo Christian
SCIENTIA JOURNAL Vol 4 No 4 (2021): Volume 4 Nomor 4 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

Analysis of financial statements with various ratios can later become information so that it helps management in making decisions for the future. The purpose of this study was to analyze and assess asset turnover and financial activity ratios at PT Batam Cycle. The method used in this research is quantitative descriptive analysis by calculating the ratio of asset turnover and activity ratio with standard provisions so that conclusions can be drawn with secondary data obtained directly from PT Batam Cycle. The results of research on asset turnover of PT. Batam Cyclect in 2015 was 37% (adequate), 2016 was 18% (very poor), 2017 was 26% (enough), 2019 was 38% (enough) and the activity ratio in 2015 was 51% (very good). ), in 2016 it was 59% (very good), in 2017 it was 151% (very good), in 2018 it was 137% (very good), in 2019 it was 38% (very good). Research conclusion Financial performance appraisal at PT Batam cyclect by using the asset turnover ratio does not enter the criteria or very good category and Financial Performance Assessment at PT Batam Cyclect by using the activity ratio is very good.
PENGARUH PENERAPAN E-SPT, PEMAHAMAN PERPAJAKAN DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA BATAM SELATAN Rumahombar, Rani Adelina; L. TOBING, Vargo Christian
SCIENTIA JOURNAL Vol 4 No 4 (2021): Volume 4 Nomor 4 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

the purpose of this study was to analysize how much influence the application of E-SPT understanding of taxation and tax service had on tax payer complience at KPP pratama batam selatan. this data collection was done by using a questionnaire which was measured using a Likert scale. the population taken in study are individual taxpayer who have been registered at the KPP pratama batam selatan, totaling 346.849 people and the sampling techniqe is carried out using the slovin formula calculation, from the slovin formula calculation, the number of sample in this study is quantitative data analysis with data collection techniques, namely descrriptive analysis, Validity test, Reability Test, F test, Multiple Linear Regression Test, Normality Test, Multicolinearity Test, Heteroscedastisity Test, F Test, T Test, and Determination Test, the data was processed using the SPSS 25 Application. The result of this study indicate that the variable application of E-SPT has a signifticant efeect on tapayer complience, the variable understanding of taxation has no signifticant effect on taxpayer compliance, and the variable application of E-SPT understanding of taxation, and tax service services together have a signifticant effect on taxpayer compliance at KPP Pratama Batam Selatan.
Co-Authors Andika, Bagus Azmiana , Risca Azmiana, Risca BR Sitinjak, Tio Resta Cahayani, Kartika DEWI SARTIKA Efriyenti, Dian Efriyenty, Dian Frangky Silitonga Haposan Banjarnahor Jamilah, Imraatun Kharisma, Putri Marbun, Ervina Noviyanti, Lidya Oktivia Purba, Herli Mersi Rumahombar, Rani Adelina Siahaan, Sanyta Simatupang, Eva Malina Situmorang, Siony Veronika Supratman Supratman, Supratman Wangdra, Ronald Wendy Utomo, Laurensius Steven Wibowo, Agung Edy