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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 JUPADAI : Jurnal Pengabdian Kepada Masyarakat SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Vargo Christian L. Tobing
Universitas Putera Batam
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Suku Bunga Kredit terhadap Keputusan Pengambilan Kredit pada Perusahaan Pembiayaan di Kota Batam Vargo Christian L. Tobing; Hendri Herman
Prosiding Vol 3 (2020): SNISTEK
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Credit is a facility provided by the owner of the fund to the party that needs the funds with the provision stipulated in the credit agreement, including interest rates. Interest rates are used as a benefit to the lender because it has lent funds to debtors. This research aims to look at the effect of credit rates on credit-making decisions on financing companies in Batam. The object of this research is the financing company that exists in the city of Batam. The respondents in this study were customers who borrowed from financing companies. The determined customer who applied for credit as a respondent is due to the purpose of this study to see the decision of credit making. The number of respondents in this study was 96 respondents. Data is obtained by disseminating questionnaires to respondents. Data that has been obtained, tabulated and analyzed using the SPSS program. The data analysis used in this study is data quality test, normality test, heteroskedastisity test, determination coefficient analysis, partial hypothesis test. From the results of the study, it was obtained that the interest rate of credit was significant to the decision-making of the credit, the correlation value in this study was 65.5% which means that the loan interest rate is able to explain the decision of the credit making at 65.5%, while the remaining 34.5% is explained by other variables that were not included in this study.
PENGARUH PENGETAHUAN AKUNTANSI DALAM MEMODERASI ANTARA PEMAHAMAN DAN SOSIALISASI TERHADAP KEPATUHAN PAJAK BAGI UMKM Ripda Nur Adha; Vargo Christian L. Tobing
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11278

Abstract

This study aims to analyze the effect of tax understanding and tax socialization on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs), as well as the role of accounting knowledge in moderating the relationship between these variables. This research employs a quantitative method with a survey approach and a cross-sectional research design. The data used are primary data obtained through the distribution of questionnaires to MSME actors who are registered as taxpayers and operate in Batam Kota District. The sampling method used is purposive sampling with criteria that the MSMEs are actively operating and registered as taxpayers. Data analysis was conducted using multiple linear regression analysis and Moderated Regression Analysis (MRA) to examine the role of the moderating variable. All data were processed using SPSS software to ensure valid and reliable research results. The population of this study consists of all MSME actors registered as taxpayers in Batam Kota District, with a sample of 91 respondents who met the research criteria. The results indicate that tax understanding and tax socialization have an effect on MSME tax compliance, as evidenced by a t-test value of 56.331 > 3.099 and a significance level of 0.00 < 0.05. In addition, accounting knowledge is proven to be able to moderate the effect of tax understanding and tax socialization on MSME tax compliance, as indicated by a regression coefficient of 0.026 and a significance level of 0.005 < 0.05. The implications of this study are expected to provide practical contributions for MSME actors in improving tax compliance through enhancing tax understanding and accounting knowledge. For the government, particularly tax authorities, the findings of this study may serve as a reference in designing more effective tax socialization strategies. Theoretically, this study is expected to enrich the literature related to MSME tax compliance in Indonesia. Keywords : Tax Compliance; Tax Understanding; Tax Socialization; Accounting Knowledge; MSMEs.
ANALISIS TINGKAT KESEHATAN BANK DENGAN PENDEKATAN RISK BASED BANK RATING (RBBR) PADA PT BANK RAKYAT INDONESIA (PERSERO) TBK Eva Malina Simatupang; Vargo Christian L. Tobing
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11446

Abstract

The assessment of a bank's soundness level is a crucial aspect in evaluating the performance and stability of a financial institution. This study aims to analyze the soundness level of PT Bank Rakyat Indonesia (Persero) Tbk for the period 2020–2024 using the Risk Based Bank Rating (RBBR) approach, which consists of four main components: Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital. This research employs a descriptive quantitative method with documentation techniques, collecting annual financial report data from the official website of PT Bank Rakyat Indonesia (Persero) Tbk. The analysis was conducted on ratios representing each component, such as NPL, LDR, ROA, NIM, CAR, and GCG assessment through self-assessment. The results indicate that PT Bank Rakyat Indonesia (Persero) Tbk has consistently maintained its soundness level within the “very healthy” category for five consecutive years. This reflects the management's ability to maintain asset quality, effective corporate governance, profitability, and capital adequacy. This study is expected to serve as an evaluation material and reference for the company in maintaining sustainable financial performance
Pengaruh Etika Profesi, Pengalaman, dan Profesionalisme Terhadap Kualitas Audit Di KAP Kota Batam Fanny Rahma Sari; Vargo Christian L. Tobing
SCIENTIA JOURNAL Vol 8 No 3 (2026): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v8i3.11245

Abstract

This research is conducted to analyze the extent to which professional ethics, work experience, and professionalism influence audit quality at Public Accounting Firms (KAP) located in Batam. The study adopts a quantitative research approach with a survey-based design to obtain empirical evidence from practitioners directly involved in audit activities. The population of this study consists of all active auditors working in six Public Accounting Firms registered with the Indonesian Institute of Public Accountants (IAPI) in 2025, including partners, managers, senior auditors, and junior auditors, totaling 30 respondents. A saturated sampling technique is employed, meaning the entire population is used as the research sample to ensure comprehensive representation. Primary data are collected through structured questionnaires distributed via Google Forms, measured using a Likert scale. Prior to analysis, the research instruments undergo validity and reliability testing to ensure data accuracy and consistency. Data analysis is carried out using SPSS version 26, incorporating descriptive statistical analysis, classical assumption tests such as normality, multicollinearity, and heteroscedasticity and multiple linear regression analysis. Hypothesis testing is performed through t-tests, F-tests, and the calculation of the coefficient of determination (R²). The findings reveal that professional ethics and experience do not have a significant effect on audit quality, whereas professionalism shows a significant positive influence. These results suggest the importance of strengthening professional attitudes and competencies through continuous training and standardized procedures. This study contributes theoretically to audit quality literature and provides practical insights for regulators, professional bodies, and KAP management in improving audit practices.
LITERASI KEUANGAN PADA UMKM SP PLAZA, BATU AJI KOTA BATAM Tiurniari Purba; Vargo Christian L. Tobing; Nora Pitri Nainggolan; Ronald Wangdra
JUPADAI : Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2026): Volume 5 Nomor 1 2026
Publisher : Asosiasi Dosen Akutansi Indonesia, KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64795/jupadai.v5i1.206

Abstract

Financial literacy is the knowledge and confidence required to possess about financial services institutions and products, including features, benefits and risks, rights and obligations related to financial products and services, and skills in using them. Objective: In the Batu Aji area of ​​Batam City, many MSMEs have the potential to grow but still face challenges in managing their business finances. Therefore, educational and mentoring activities regarding financial literacy are needed to empower MSMEs to manage their business finances more effectively and professionally. Method: This community service activity was implemented using lectures and discussions. Results: This activity provided an understanding of the importance of utilizing digital technology in financial management. Several participants became interested in using a simple financial recording application on their mobile phones to assist with recording daily transactions. The use of digital technology is considered to help MSMEs become more orderly and efficient in managing their businesses. Conclusion: Overall, this community service activity had a positive impact on increasing the knowledge and awareness of MSMEs regarding the importance of financial literacy.
Co-Authors Adelia Ramadan Asnita Simbolon Candra Simanjorang Carina Ruslan Elviana Elviana Erni Yanti Natalia Fanny Rahma Sari Hendri Herman Jessica Carolina Karniswati Gea Nora Pitri Nainggolan Ripda Nur Adha Ronald Wangdra Sangkot Doris Sipayung Simatupang, Eva Malina Sukarni Crystianty Suhaili TIURNIARI PURBA