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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Measurement : Jurnal Akuntansi Jurnal Mirai Management SEIKO : Journal of Management & Business Jurnal Ilmiah Akuntansi dan Finansial Indonesia eCo-Buss Jurnal Akuntansi Barelang Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomika Dan Bisnis JUPADAI : Jurnal Pengabdian Kepada Masyarakat e-Jurnal Apresiasi Ekonomi Conference on Business, Social Sciences and Technology (CoNeScINTech) Jurnal Pengabdian Barelang Jurnal Sistem Informasi dan Manajemen SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Haposan Banjarnahor
Universitas Putera Batam
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Jurnal Akuntansi Barelang

 1 
PENGARUH SOSIALISASI PERPAJAKAN DAN TINGKAT PENDAPATAN TERHADAP KEPATUHAN PEMBAYARAN PPH PASAL 21 PADA KARYAWAN PT SUMBER ALFARIA TRIJAYA TBK Haposan Banjarnahor; Baru Harahap
JURNAL AKUNTANSI BARELANG Vol 6 No 2 (2022): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v6i2.5589

Abstract

Tujuan penelitian ini adalah untuk menunjukkan adanya pengaruh secara parsial simultan variabel sosialisasi perpajakan (X1) dan tingkat pendapatan (X2) terhadap pembayaran PPh Pasal 21 pada PT Sumber Alfaria Trijaya Tbk. Analisis yang digunakan dalam penelitian ini adalah analisis regresi, yang bertujuan untuk mengetahui koefisien regresi yang akan menunjukkan pengaruh variabel bebas terhadap variabel terikat. Hasil uji t menunjukkan bahwa variabel sosialisasi Perpajakan (X1) berpengaruh signifikan terhadap Kepatuhan Setoran Pajak (Y) dengan thitung 5,484 pada taraf 0,000 8,613 pada taraf 0,000. Hasil penelitian menunjukkan bahwa sosialisasi perpajakan F (X1) tingkat pendapatan (X2) secara simultan berpengaruh terhadap kepatuhan membayar pajak (Y) FC dengan menghitung 813.269.
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.
STRATEGIC MANAGEMENT ACCOUNTING PRACTICES: A LITERATURE REVIEW Husda, Anggun Permata; Rustam, Triana Ananda; Banjarnahor, Haposan
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.v9i2.10007

Abstract

Accounting techniques for strategic management incorporate both non-financial and financial data into an organization's strategic decision-making process. Through an examination of the literature, the study seeks to ascertain the practice of strategic management accounting. The balanced scorecard, value chain analysis, and competitive benchmarking are just a few of the frequently utilized strategic management accounting tools and methodologies that are identified in this study. Google Scholar, a significant source of Indonesian scientific publications over the previous ten years, was used in the study's literature analysis to ascertain the use of strategic management accounting. This literature review provides a thorough picture of the development of research on the relationship between strategic management accounting, service quality, knowledge management, and performance by methodically arranging findings, methodology, and concepts chronologically. Optimizing strategic decision-making, resource management, and service quality all depend on the successful integration of strategic management accounting. It is anticipated that the organization will benefit greatly from the synergy between these components. By providing a more thorough understanding of the genesis, advantages, and difficulties of strategic management accounting techniques, this study advances management accounting theory and practice. Empirical investigation of the efficacy of strategic management accounting techniques in various industry and national contexts is one of the recommendations for additional research.
Co-Authors Angelin Angelin Anggita Dwi Putri Ayu Anggita, Elvira Riska Anggun Permata Husda Ardi Wiranata Arfadila, Dwi Arif Rahman Hakim Ayani, Nia Baru Harahap Devi Devi dinar, sundinar Dwi Yuni Astuti Grandvia Tampubolon Hermaya Ompusunggu Husda, Anggun Permata Ida Ayu Putu Sri Widnyani Jesica johanes, sandy Jontro Simanjuntak, Jontro Juliana Juliana Karen Karen L. Tobing, Vargo Christian Lase, Yarlenti Linda, Emilia Manalu, Atma Retina manurung, selly margaretta, selly Melissa, Puput Muhammad Rasid Ridho Nadya Amelia NANDA HARRY MARDIKA Ompusunggu, Hermaya Rafika Rifka Tambunan Rici Sri Wahyuni Risca Azmiana Rustam, Triana Ananda Sanglise, Yanti Sari, Fira Mita Shellim, Fenny Simatupang, Eva Malina Sirait, Ganda Siringo ringo, Juniarti Sitanggang, Elfrida Sitompul, Megawati Sri Wahyuningsih Sunarto Wage Syahril Effendi Wahyuni, Rici Sri Wang, Eddie Yovi febriana Yuni Hermawati