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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Akuntansi Barelang Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Puan Indonesia Jurnal Pengabdian Ibnu Sina Realible Accounting Journal Jurnal Ekonomi Kreatif Indonesia Jurnal Inovasi Bisnis Indonesia (JIBI) Jurnal Pengabdian Barelang SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)

Baru Harahap

Universitas Ibnu Sina

Author-ID : 3554586

Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering 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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ANALISIS PENGALAMAN AUDIT TERHADAP PERTIMBANGAN AUDITOR DIMANA KREDIBILITAS KLIEN SEBAGAI VARIABEL MODERATING (STUDI KASUS PADA KAP DI BATAM DAN MEDAN) Natalia, Erni Yanti; Harahap, Baru
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 1 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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This study aims to analyze the effect of audit experience on auditors judgment withclients credibility as a moderating variable. This research took the population ofPublic Accounting Firm (KAP) in Batam and Medan city, there are 5 KAP in Batamand 21 KAP in Medan. Sample technique used is saturated sampling technique. Thedata used in this study is the primary data, which is done by distributingquestionnaires to respondents in several KAP via email, google forms, via post andshared directly. The questionnaires which are collected and used to analysis dataare 72 questionnaires. The method of analysis used in this research is MRA(Moderated Regression Analysis) path analysis. Data were analyzed by theStatistical Package for Social Science (SPSS) version 21, with a significance level(level sig) as 5% (0,05). The results of the research is showed some result finding,there are: (1) the audit experience has no significant effect on the auditors judgment,(2) the clients credibility does not moderate the influence of the audit experience tothe auditors judgment, so it can be concluded that the clients credibility variable isquasi Moderator.

PENGARUH PERSEPSI KEMANFAATAN DAN PERSEPSI KEPUASAN TERHADAP PENGGUNAAN E-FILING BAGI WAJIB PAJAK DI KOTA BATAM Wangsa, Rinda; Harahap, Baru
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 8, No 1 (2020): JE VOL 8 NO 1 (2020)
Publisher : Universitas Sam Ratulangi

Abstrak: E-filing adalah cara untuk menyampaikan SPT Tahunan yang dilakukan secara elektronik secara online langsung dan secara real time melalui internet DJP Online atau halaman penyedia layanan SPT elektronik. Penelitian ini bertujuan untuk mengetahui hubungan persepsi Wajib Pajak orang pribadi dengan penggunaan e-filing khususnya di Kota Batam. Data yang digunakan dalam penelitian ini adalah data primer menggunakan kuesioner. Responden dalam penelitian ini adalah wajib pajak orang pribadi yang melaporkan pajak dengan menggunakan e-filing. Sampel dalam penelitian ini berjumlah 100 responden dalam metode Slovin. Metode yang digunakan adalah metode survei. Teknik pengambilan sampel yang digunakan adalah convinience sampling. Alat analisis data yang digunakan untuk menguji hubungan antara variabel dependen dan independen adalah analisis regresi linier berganda dengan menggunakan program SPSS. Hasil dari penelitian ini adalah (1) persepsi kegunaan memiliki pengaruh signifikan terhadap penggunaan e-Filing; (2) kepuasan berpengaruh signifikan terhadap penggunaan e-Filing; kegunaan persepsi dan kepuasan persepsi layanan secara bersamaan memiliki pengaruh positif dan signifikan untuk efek terhadap penggunaan e-Filing.Â Kata Kunci: persepsi, kepuasan layanan, kegunaan, penggunaan e-filing.

Pembinaan Akuntansi Berbasis SAK ETAP Untuk Perusahaan Manufaktur Mengunakan MYOB Accounting V17 Di SMK Batam Business School Tukino Tukino; Baru Harahap; Algifanri Maulana
PUAN INDONESIA Vol. 3 No. 1 (2021): Jurnal Puan Indonesia
Publisher : ASOSIASI IDEBAHASA KEPRI

Vocational High Schools that are located close to each other, but have not synergized in the utilization of existing resources in each school are seen as less efficient. On the other hand, several vocational schools have adequate resources and potential to expand and simultaneously improve education services to the community through various education and training programs. In connection with these conditions, the Directorate of Vocational High Schools has programmed to combine these schools in one management and increase the capacity of Vocational High Schools through various education and training programs under the name Development of Large Vocational Schools. Financial statements function as a tool to analyze financial performance that can provide information about financial position, business, performance and cash flow so that it can be used as a basis for making economic decisions. The object of this service is aimed at the Batam Business School Vocational High School (SMK) around the Sekaran Village, where the majority of Batam Business School Vocational High School (SMK) players do not have financial reports. The purpose of this service program is to provide training to Batam Business School Vocational High School (SMK) actors in the preparation of accounting standards based on Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) as well as to design simple manual and computerized accounting systems that can help and facilitate students. Vocational High School (SMK) Batam Business School actors in making financial reports based on SAK ETAP

ANALISIS FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP HARGA SAHAM SEKTOR CONSUMER GOODS INDUSTRY DI BURSA EFEK INDONESIA (BEI) Syahril Effendi; Baru Harahap
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 1 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

This study aims to determine the effect of a given return on equity, earnings per share, Inflation and Interest Rates on Stock Prices on the company's sector of consumer goods industry listed on the Indonesia stock Exchange. The population in this study consisted of 49 companies engaged in the sector of consumer goods industry listed in Bursa efek Indonesia (BEI). Sampling technique in this study using purposive sampling and there are 10 companies that meet the criteria for the selection of the sample. Financial Data in this research was obtained through IDX representative of Kepri. As for the inflation data and the interest rate is obtained from Central bureau of Statistics and Bank Indonesia. The research results of the F test show a significant influence of the mean return on equity, earnings per share, inflation and interest rates simultaneously have a significant influence on stock prices so that the regression model contained in this study deserve to be studied. Partially by t test obtained the result that variable return on equity and earnings per share have a significant effect on stock prices, while variable inflation and interest rates do not significantly influence the stock price

PENGARUH CAPITAL ADEQUACY RATIO DAN NON PERFORMING LOAN TERHADAP KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR DI BEI Baru Harahap; Syahril Effendi
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 2 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v4i2.1914

This research have purpose to find out the influence give by capital adequacy ratio and non performing loan to banking financial perfomance which have been listed in Indonesia Stock Exchange (IDX). The population in this research is 43 banking companies which have been listed in Indonesia Stock Exchange (IDX) and there 20 companies which have been meet the criteria samples selected. The financial statement data have been obtained from IDX Batam representative. The research result by F test show that have significant influence which mean that simultaneously capital adequacy ratio and non performing loan give significant influence to Return On Assets, therefore the regresion model of this research are feasibel to be observed. Partially, by using t test it have been obtained that capital adequacy ratio variable not have any significant influence to return on assets, meanwhile the non performing loan variable have significant influence to return on assets

PENGARUH STRUKTUR MODAL KEBIJAKAN DIVIDEN DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN DI BURSA EFEK INDONESIA Suci Wulandari; Baru Harahap
Jurnal Akrab Juara Vol 5 No 3 (2020)
Publisher : Yayasan Akrab Pekanbaru

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Penelitian ini dilakukan untuk menguji pengaruh struktur modal, kebijakan terbagi dan divisi investasi pada nilai perusahaan perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2015-2019. Populasi dalam penelitian ini berjumlah 25 perusahaan yang terdaftar di Bursa Efek Indonesia. Data menggunakan laporan keuangan sekunder yang diperoleh di Bursa Efek Indonesia dengan sampel yang memenuhi kriteria penelitian 12 perusahaan menggunakan metode purposive sampling. Data diuji menggunakan tes statistik deskriptif, tes asumsi klasik, tes regresi linier berganda dan tes hipotest. Hasil pengujian dengan uji T secara simultan pada variabel Debt to Equity Ratio (DER), Dividend Payout Ratio (DPR) dan Price Earning Ratio (PER) berpengaruh positif terhadap Price Book Value (PBV) hasil 0,000 <0,05. tunjukkan untuk uji F Ini dapat dilihat dari hasil pengujian data secara individual untuk melihat cuaca adalah pengaruh masing-masing pada variabel Price Book Value (PBV) yang menjelaskan nilai signifikansi 0,024 <0,05. Untuk hasil secara parsial Debt to Equity Ratio (DER) berpengaruh positif terhadap Price BookValue. Rasio pembayaran dividen variabel variabel adalah 0,002 <0,05 signifikansi dari Nilai Buku Harga (PBV). Variabel Price Earning Ratio hasilnya menunjukkan signifikansi 0,001 <0,05 terhadap Nilai Buku Harga.

PENGARUH MODAL KERJA, PENJUALAN DAN LIKUIDITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Patmawati Patmawati; Baru Harahap
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 5 No 3 (2020): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Modal kerja, penjualan dan likuiditas berpengaruh signifikan terhadap profitabilitas pada sektor manufaktur pada subsektor dan komponen otomotif dari tahun 2015 hingga 2019, hal ini dapat dilihat dari hasil pengelolaan data Uji F diperoleh nilai F hitung yang dihitung sebesar 10.242 dengan tingkat signifikansi 0,000 ini berarti nilai (Sig <Î±) 0,000 <0,05, ini menunjukkan bahwa variabel independen bersama secara simultan memiliki pengaruh signifikan terhadap variabel dependen. Penelitian ini adalah penelitian kuantitatif dengan populasi adalah laporan keuangan tahunan sektor manufaktur perusahaan sub-sektor otomotif dan komponen yang terdaftar di Bursa Efek mulai tahun 2015 - 2019. menggunakan metode purposive sampling, teknik pengumpulan data menggunakan penelitian lapangan dan perpustakaan penelitian dengan analisis data menggunakan spss versi 25.

PENGARUH PROFITABILITAS DAN CURRENT RATIO TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN FOOD AND BAVERAGE DI BEI Dyah Khoirun Nisa; Baru Harahap
Jurnal Akrab Juara Vol 5 No 3 (2020)
Publisher : Yayasan Akrab Pekanbaru

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Dalam mencapai kinerja perusahaan dapat melihat hasil melalui hasil laporan keuangan yang selalu meningkat dari waktu ke waktu. Semakin tinggi rasio pertumbuhan pendapatan, semakin baik kinerja perusahaan. Penelitian ini bertujuan untuk melihat dampak Return On Asset / ROA dan current ratio / CR pada tingkat laba. Populasi dalam penelitian ini adalah subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Metode pengumpulan data adalah dokumentasi. Metode pengujian dalam penelitian ini adalah uji asumsi klasik (uji normalitas, uji multikolinieritas, uji heteroskedestan dan uji autokorelasi), analisis regresi linier berganda dan pengujian hipotesis (uji t, uji f dan R2) menggunakan SPSS 22. Hasil penelitian menjelaskan bahwa ROA dan CR memiliki dampak signifikan dan secara simultan variabel pengembalian aset dan rasio saat ini memiliki dampak signifikan terhadap profitabilitas. Nilai R square yang disesuaikan adalah 23,3%, yang berarti 23,3% dari pertumbuhan laba dapat dijelaskan oleh variabel independen (tingkat pengembalian aset dan rasio lancar) sedangkan 77,7% sisanya dijelaskan oleh variabel lain.

ANALISIS KINERJA PEMUNGUTAN DAN RETRIBUSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH KOTA BATAM Baru Harahap; Syahril Effendi
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 8 No 2 (2020): JIM UPB Volume 8 No.2 2020
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v8i2.1902

This study aims to find answers to the level of advertisement tax collection performance in the city of Batam, and its contribution to local tax revenue. This research applies a descriptive analysis method, The object of this study is Batam City. The sampling technique used is non-probability sampling, that is the technique of determining the sample using certain considerations or by using financial statements from 2015 to 2019. The results of hypothesis testing using multiple regression analysis methods show that the performance of the collection and retribution of advertisement tax levies on Batam City Dispenda has a significant effect on the local revenue. While partially the performance of collection on the Batam City Dispenda has a significant relationship to the original revenue of the region, however, advertisement tax levies have a significant effect on the region's original revenue on the Batam City.

ANALISIS FACTORY OVERHEAD COST DAN DIRECT LABOR COST DALAM MENETAPKAN COST OF GOODS MANUFACTURED PADA UKM KUBE JASMINE 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.v6i2.5531

The purpose of this study was to find out whether the Factory Overhead Cost and Direct Labor Costs had an effect on the increase in production. In this quantitative research two types of variables are used, namely the independent variable is Raw Material Cost, Direct Labor Cost and the dependent variable is Increased Production Results. Sampling is done by the technique used, namely purposive sampling. Data analysis using Classical Assumptions and Multiple Linear Regression methods. The results of the study were processed using SPSS 26, it can be seen that the Raw Material Cost has a tcount of 5.728 with a significance probability of 0.000, concluded that Factory Overhead Cost partially have a positive and significant effect on Increasing Production Cost of Direct Labor Costs has t count of 6.837 with a significance of 0,000 can be concluded that Direct Labor Costs partially have a positive and significant effect on Increasing Production Results. The F test shows the Fcount value of 71,270 and significance of 0,000b means that there is a significant effect between Factory Overhead Cost and Direct Labor Costs on Increasing Production Results

Co-Authors Abid Ramadhan Algifanri Maulana, Algifanri Ananda, Adiski Dwi Argo Putra Prima Arif Rahman Hakim Arif Rahman Hakim Azwanti, Nurul Diana Diana Dyah Khoirun Nisa Elminaliya Sandra Erni Yanti Natalia, Erni Yanti Ferdila, Ferdila Fransiska, Debby Haposan Banjarnahor Khadijah Khadijah Khadijah Khadijah Latipah, Latipah Maharani Maharani Maya Richmayati Muhammad Rahmat Mustika, Ita Nisa, Dyah Khoirun Nofriani Fajrah, Nofriani Nur Isra Laili Nur Isra Lalili Patmawati Patmawati Putria, Narti Eka Rahmat, Muhammad Riesna Apramilda Ronald Wangdra Safera, Junita Sapuan, Muhamad Suci Wulandari Suci Wulandari Sulistyawati Sulistyawati Sunarto Wage Sunarto wage Syahril Effendi Triwahyuni, Ice Tukino, Tukino tukino, tukino Umi Kalsum Wangsa, Rinda Wasiman, Wasiman Yvonne Wangdra Zakrimal Zakrimal

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