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All Journal JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) 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
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : Jurnal Akuntansi Barelang

 1 
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.
PENGARUH EARNING PER SHARE DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA L. Tobing, Vargo Christian; Simatupang, Eva Malina; Efriyenty, Dian; Azmiana, Risca
JURNAL AKUNTANSI BARELANG Vol 9 No 2 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i2.9976

Abstract

The capital market is a meeting place between stock sellers (parties who need funds) and stock buyers (parties who invest in shares). This study was conducted with the aim of knowing the effect of earning per share and dividend policy on stock prices. The objects in this study are automotive and component companies listed on the Indonesia Stock Exchange. The research period is 2017 to 2021. The population in the study amounted to 13 companies. Sampling using purposive sampling method, namely by setting criteria for research. The samples used in this study were 7 companies. The analysis methods that will be used in this study are: descriptive analysis, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis and hypothesis testing; partial test (t test) and simultaneous test (F test). The results stated that earning per share and dividend policy partially and simultaneously had a significant effect on stock prices
PENGETAHUAN AKUNTANSI DAN KARAKTER KEPEMIMPINAN TERHADAP KINERJA MANAJERIAL Wibowo, Agung Edy; Cahayani, Kartika; Silitonga, Frangky; Supratman, Supratman; L. Tobing, Vargo Christian
JURNAL AKUNTANSI BARELANG Vol 9 No 2 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i2.10004

Abstract

In today's complex business environment, a robust understanding of accounting is paramount, serving as the bedrock for sound financial health, strategic decision-making, regulatory compliance, and comprehensive performance evaluation. This essential knowledge allows organizations to accurately track income and expenditures, manage cash flow effectively, and ensure transparency for stakeholders. Building upon this foundation, strong and transformative leadership significantly amplifies managerial performance by inspiring teams to transcend ordinary expectations, fostering a culture of innovation, and aligning individual efforts with overarching organizational visions. Such leaders empower their workforce, encourage critical thinking and ethical behavior, and develop strong interpersonal relationships, which collectively cultivate higher levels of employee commitment, job satisfaction, and ultimately, superior operational and strategic outcomes. The test results, using a convenience sampling method with 51 respondents, indicate that: accounting knowledge alone does not have a significant influence on managerial performance, however, this knowledge significantly affects transformative leadership character. This study also found that leadership character has a significant influence on managerial performance. Furthermore, it was found that leadership character significantly mediates the influence of accounting knowledge on managerial performance
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