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All Journal JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Aktiva : Jurnal Akuntansi dan Investasi International Journal of Economics, Business and Accounting Research (IJEBAR) eCo-Buss Jurnal Akuntansi Barelang Enrichment : Journal of Management Jurnal Ekonomi Jurnal Puan Indonesia Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)

Vargo Christian L. Tobing

Universitas Putera Batam

Author-ID : 3554581

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PEMBINAAN AKUNTANSI PADA KOPERASI MASYARAKAT TANJUNG GUNDAP RT 02/ RW 01 KELURAHAN TEMBESI Vargo Christian L. Tobing; Hendri Herman
PUAN INDONESIA Vol. 2 No. 2 (2021): Jurnal Puan Indonesia Vol 2 No 2 Januari 2021
Publisher : ASOSIASI IDEBAHASA KEPRI

Cooperative is a business entity (economic organization) owned and operated by its members to fulfill the common interests in the economic field. Given the many benefits of cooperatives, recently, the old village community of Tanjung Gundap has just formed a cooperative. This cooperative is intended so that the old kampong community of Tanjung Gundap can improve its welfare economically. The community can become a member of the cooperative and benefit from the cooperative, the community can borrow funds from the cooperative with a low interest rate so that it does not charge too much in loan payments. Because the cooperative formed by the old village community of Tanjung Gundap is still relatively new. Therefore, it is necessary to provide guidance to the community in recording finance related to cooperative operational activities. So the pengabdi team chose the theme of accounting coaching at the tanjung gundap community cooperative RT 02 / RW 01 Tembesi Village, Sagulung District. This development is intended so that cooperatives managed by the people of Tanjung Gundap have a good and correct financial record.

PEMBINAAN KEWIRAUSAHAAN PADA MASYARAKAT TANJUNG GUNDAP RT 02/ RW 01 KELURAHAN TEMBESI, KECAMATAN SAGULUNG Vargo Christian L. Tobing; Hendri Herman
PUAN INDONESIA Vol. 3 No. 1 (2021): Jurnal Puan Indonesia
Publisher : ASOSIASI IDEBAHASA KEPRI

Perhaps we have heard that wealthy families will bring up rich children because they are used to being rich. Similarly, some consider that a person becomes a businessman because his fathers, grandparents, and most of his family are descendants of businessmen. This opinion is true and hard to deny because of the environment and lifestyle of the family. But, being an entrepreneur is certainly the right of all human beings. The first step we can take to grow our interest in entrepreneurship is to grow the entrepreneurial spirit in us. There are many ways that can be done, for example through formal education, through entrepreneurship seminars, through training, and self-taught. However, it is not so lucky for the people of Tanjung Gundap, because the people of Tanjung Gundap still have a little formal education. Therefore, to foster entrepreneurial interest in the community Tanjung Gundap RT 02 / RW 01 is to provide counseling, coaching to the community about entrepreneurship so that the community can be motivated to have a business so as to earn additional income. Considering the main source of income of tanjung gundap people is from seafood. If there is no catch of fish, then it is likely that no money is taken home to meet the needs of daily life.

COMPANY EXTERNAL FUNDING TO GENERATE PROFIT Vargo Christian L. Tobing; Erni Yanti Natalia
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 10 No 1 (2022): Volume 10 Nomor 1 2022
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v10i1.4764

The study aims to look at the effect of external funding on a company's ability to make a profit. The object of the research is PT Ultra Jaya Milk Industry, Tbk. The data used is secondary data obtained from the idx.co.id website. The data studied is data from 2016 to 2020. From the results of the study, it can be known that the debt to equity ratio does not have a significant influence on the company's ability to obtain profits. The company's external funding (debt to equity ratio) in 2016 to 2019 has a stable value. But in 2020, the company's debt to equity ratio will increase significantly. As for the return on equity in 2016 to 2018 decreased. However, in 2019 to 2020, the company's return on equity increased.

THE EFFECT OF QUALITY PRODUCTS TO THE CUSTOMER’S DECISION IN USING PGN GAS IN BATAM SOCIETY WITH THE SERVICE QUALITY AS MODERATION VARIABLE Hendri Herman; Vargo Christian L. Tobing
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i4.1568

This research has the purpose of knowing the role of product quality to consumer decisions in the use of PGN Gas with service quality as a moderation variable. The respondents in this study were households who had used PGN gas with a total of 98 respondents. The data in this study was obtained by distributing questionnaires to respondents. The data that has been collected will be tabulated then processed by using the SPSS data processing program. The results of the study, it is known that the quality of the product has a significant influence on consumer decisions. However, the quality of service is not able to moderate the effect of product quality on consumer decisions in the use of PGN gas.

Analisis Leverage dan Profitabilitas Terhadap Harga Saham Yang Terdaftar di Bursa Efek Indonesia Elviana Elviana; Vargo Christian L. Tobing
eCo-Buss Vol. 4 No. 3 (2022): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v4i3.323

This study aims to determine the analysis of leverage and profitability on stock prices listed on Indonesia. Where the population in this study were 26 companies listed on the Indonesia Stock Exchange. This studi using quantitative method. In addition, the sample in this study was 7 companies. The data used in this study is secondary data from financial statements. The data used are data obtained from the 2016-2020 annual report from the official IDX website, namely www.idx.co.id The research method used is quantitative methods such as descriptive statistical analysis, classical assumption test, linear regression analysis. multiple tests, hypothesis testing (t test and f test) and determination test (R2). In this study, the t-test showed that the leverage ratio (debt to equity ratio) partially had no significant effect on stock prices and the profitability ratio (return on equity) partially had no significant effect on stock prices. The f test results show that the leverage ratio (debt to equity ratio) and profitability (return on equity) simultaneously have no significant effect on stock prices. Finally, the coefficient of determination test obtained the percentage of the independent variable on the dependent variable, namely 3,1% and 96.9% influenced by other factors

PENGARUH REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP PEMILIHAN KANTOR AKUNTAN PUBLIK OLEH PERUSAHAAN DI KOTA BATAM Vargo Christian L. Tobing
JURNAL AKUNTANSI BARELANG Vol 2 No 2 (2018): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (452.679 KB)

This study aims to determine the effect of KAP's reputation on the selection of Public Accounting Firm. The sample in this research is 161 companies that use KAP services. This research uses descriptive quantitative method. The research results obtained is the reputation of KAP has a significant influence on the selection of KAP with a significant value of 0.001. R square value in this research is 25.2%, which means the influence of KAP's reputation against KAP election is 25.2% while the remaining 74.8% is influenced by other factors not included in this research model.

PENGARUH STRUKTUR MODAL DAN PERPUTARAN PERSEDIAAN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN SUB SEKTOR PERDAGANGAN ECERAN DI BURSA EFEK INDONESIA Vargo Christian L. Tobing
JURNAL AKUNTANSI BARELANG Vol 3 No 1 (2018): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.42 KB)

This study aims to determine the effect of capital structure and inventory turnover on earnings changes. The population in this study is the retail trade sub-sector of the Indonesia Stock Exchange. Determination of samples using purposive sampling method. The samples studied in this study were 9 companies. The results of the study concluded that capital structure measured by the ratio of debt to equity ratio has no significant effect on earnings changes, inventory turnover has no significant effect on earnings changes, and simultaneously, capital structure and inventory turnover have no significant effect on earnings changes.

PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR DI BEI Jessica Carolina; Vargo Christian L. Tobing
JURNAL AKUNTANSI BARELANG Vol 3 No 2 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

The timeliness of submitting financial statements is a rule that must be applied by all companies. Based on the Decree of the Chairperson of the Capital Market and Financial Institution Supervisors with number: KEP-431/BL/2012 stating that public companies that have effective registration must submit annual reports to BAPEPAM and LK no later than four months after the end of the financial year. This study aims to examine the effect of profitability, liquidity, solvency and firm size on the timeliness of financial statement submission. The population in this study is a consumer goods manufacturing sector manufacturing company listed on the Indonesia Stock Exchange. The sample was selected as many as 21 companies using the purposive sampling method. The analytical method is logistic regression. The data used is secondary data obtained through the web.idx.id website in the form of annual financial statements for the periode 2013-2017. The results of the study were tested using the SPSS version 24 application which showed that partial profitability (ROA), liquidity (CR), solvency (DAR) dan company siz

KINERJA PEGAWAI TERHADAP KEPUASAN MASYARAKAT DALAM PENGURUSAN KTP-el DENGAN KUALITAS PELAYANAN SEBAGAI VARIABEL MODERASI DI KECAMATAN BATAM KOTA, BATAM Hendri Herman; Vargo Christian L. Tobing
JURNAL AKUNTANSI BARELANG Vol 2 No 1 (2017): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.013 KB)

Public service is a government obligation in providing services needed by the community. In accordance with Act No. 23 of 2006 concerning the administration of population that to provide protection, recognition, determination of personal status and legal status of any important population events and events experienced by Indonesians and Indonesian citizens outside Indonesia, a regulation of population administration . Community as the recipient of services from government agencies will certainly receive services provided by the government agencies. The community as the recipient of services would want a high level of satisfaction in terms of the management of ID cards. Communities often issue complaints regarding bureaucratic tortuous, lack of transparency and loaded with collusion, corruption and nepotism. Therefore, it is necessary strategy and policy of public service which is based on the strengths, weaknesses, opportunities and threats owned by the local area. This research was conducted to fulfill the duty of lecturer in Tri Dharma Perguruan Tinggi. This study was conducted with the aim to see Employee Performance Against Public Satisfaction in the Management of KTP-el With Quality Service As Moderation Variables in Batam City Sub-district, Batam. This research is a quantitative descriptive research where research data is processed by using SPSS tools. The research was conducted in Kecamatan Batam Kota. The population in this research is the community of Baloi Permai village that conducts the KTP-el. The sample in this study amounted to 164 people. The results obtained from this study is the performance of employees significant effect on community satisfaction, and the quality of service does not affect the relationship between employee performance to community satisfaction.

Analisis Profitabilitas Pada PT Unilever Indonesia, Tbk Vargo Christian L. Tobing
JURNAL AKUNTANSI BARELANG Vol 4 No 2 (2020): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v4i2.1943

The purpose of this research is to determine the performance of PT Unilever Indonesia as seen from the company’s ability to generate profits. The financial statements studied are financial reports that have been published on IDX. The periode of the financial statements studied is a period of 5 years, from 2014 to 2018. From the results of the study, it can be seen that the company’s ability to generate profits can be concluded very well. This is because trends resulting from profit margin ratios and return on assets show an upward trend in profits. The return on equity profit ratio does not invrease. However, the company still gets a high profit

Co-Authors Adelia Ramadan Asnita Simbolon Candra Simanjorang Carina Ruslan Elviana Elviana Erni Yanti Natalia Eva Malina Simatupang Hendri Herman Jessica Carolina Karniswati Gea Sangkot Doris Sipayung Sukarni Crystianty Suhaili

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