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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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PENGARUH EKUITAS, PROFITABILITAS, DAN LEVERAGE TERHADAP PERTUMBUHAN LABA PERUSAHAAN DI BURSA EFEK INDONESIA Sunarto wage; 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.v6i2.5545

This study aims to analyze and determine the effect of equity, profitability, and leverage on profit growth in companies listed on the Indonesia Stock Exchange (IDX). The financial ratios used consist of ROE, ROA, and DER. The sampling technique used purposive sampling method. The data used in this study is secondary data, namely financial statements published in the first quarter of 2022. The data comes from 40 companies on the Stock Exchange. In this study, the analytical technique used is multiple linear regression analysis. Based on the results of simultaneous hypothesis testing, the independent variables together have no significant effect on profit growth, with the results of the coefficient of determination being 16%. Based on the results of partial hypothesis testing, equity, profitability, and leverage have no effect on profit growth

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

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.

Pengaruh Laba Bersih dan Arus Kas Aktivitas Pendanaan Terhadap Dividen Pada Perusahaan Manufaktur Di Kota Batam Periode 2012-2016 Baru Harahap
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 (582.976 KB)

This study aims to determine the effect of net income and financing activities cash flow on dividend policy of Manufacturing companies in Batam. The study population Manufacturing company in Batam City period 2012-2016. The sampling technique used in this research is purposive sampling method and based on the technique, the number of samples qualified are 11 companies with a period of 5 years (2012-2016), the sample is 44 samples. The method of analysis used is multiple linear regression analysis. The results of the data analysis show that there are positive influence which significant between net income on dividend policy. There is no positive influence between the financing activities cash flow on dividend policy. Keywords: net profit, cash flow financing activities and dividend policy

Pengaruh Biaya Produksi Dan Harga Jual Terhadap Laba Penjualan Pada PT Shimano Batam Baru Harahap
JURNAL AKUNTANSI BARELANG Vol 3 No 2 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

The purpose of this research is to determine the effect of production costs and selling prices on increasing sales profits at PT Shimano Batam. The sample used in this study is financial statements: (1). PT Shimano Batam financial statements before the period 2013 - 2017; (2). The financial statements of PT Shimano Batam that were listed during the period 2013 - 2017; and (3). The financial statements have been audited as of December 31, 2013 - 2017. The results of this study have a significant effect on production costs and selling prices on increasing sales profits at PT Shimano Batam with significant values of 0,000 and 0,000 <0,05, respectively. While simultaneous production costs and selling prices have a significant effect on increasing sales profits at PT Shimano Batam with a significant value of 0,000 <0,05.

PENGARUH BIAYA BAHAN BAKU, BIAYA TENAGA KERJA LANGSUNG DAN FACTORY OVERHEAD COST TERHADAP PENINGKATAN HASIL PRODUKSI PADA PERUSAHAAN KECIL INDUSTRI TAHU TEMPE DI KOTA BATAM Baru Harahap; Argo Putra Prima
JURNAL AKUNTANSI BARELANG Vol 4 No 1 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

The purpose of this research is to determine the effect To determine the effect of the cost of raw materials, direct labor costs and factory overhead costs on the increase in production results in small companies in the tempeh tofu industry in Batam City. The sampling method is carried out based on several reasons with the technique used namely porposive sampling to determine the sample with certain considerations. As for the research criteria as follows: (1). Small tofu industry companies registered before 2013-2017; (2). Companies listed during the period 2013 - 2017; (3). Complete financial statements as of December 31 2013-2017. The results of this study have a significant effect on raw materials, direct labor costs and factory overhead costs on production results in small companies in the tempeh tofu industry in Batam City with significant values of 0,000, 0,003 and 0,038 <0,05, respectively. While simultaneous raw materials, direct labor costs and factory overhead costs have a significant effect on production results in small companies in the tempeh tofu industry in Batam City with a significant value of 0,000 <0,05.

Analisis Penerapan Sistem Informasi Akuntansi Dan Kualitas Laporan Keuangan UMKM Dalam Mengembangkan Bisnis Di Kota Batam: Penerapan Sistem Informasi Akuntansi; Kualitas Laporan Keuangan UMKM; Dalam Mengembangkan Bisnis Syahril Effendi; Baru Harahap
JURNAL AKUNTANSI BARELANG Vol 4 No 1 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

This research is motivated by the number of companies in Batam that closed and left Batam which caused many unemployment, so the role of MSMEs in Batam is now very much needed. The focus of this study is to determine the application of accounting information systems and the quality of MSME financial reports on business development in Batam City. This research was conducted at Micro, Small and Medium Enterprises (SMEs) in Batam City, Riau Islands Province. The subjects of this study are business people or MSME businesses that utilize revolving funds from the City Government (Pemko) of Batam, which are recorded at the Batam City Cooperative and MSME Office. The population in this study are business or MSME businesses that utilize revolving funds from the City Government (Pemko) of Batam as many as 2,105 businesses and by using the Slovin formula so that the sample becomes 96 MSMEs. All samples come from SMEs who run businesses in Batam City. Research shows that the application of accounting information systems has a significant effect on business development in Batam City, the quality of MSME financial reports has a significant effect on business development in Batam City, the application of accounting information systems and the quality of MSME financial reports simultaneously has a significant effect on business development in Batam City

PENGARUH ARUS KAS OPERASI, ARUS KAS INVESTASI, DAN ARUS KAS PENDANAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2014-2019 Baru Harahap; Syahril Effendi
JURNAL AKUNTANSI BARELANG Vol 5 No 1 (2020): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v5i1.2647

This study aims to determine the effect of cash flows from operating, investing, and financing to saham Return. Data obtained from the income statement, cash flow statement, as well as saham market prices daily on Textile companies listed on the Saham Exchange 2014-2019. The analytical tool used is multiple linear regression, F test and t test. The samples are 15 companies Textile sector during the period 2014-2019. Based on the survey results revealed that a significant difference between cash flows from operating, investing, and financing on saham Returns with sig <0.05. T test results of each independent variable cash flows from operating, investing, and financing an effect on saham Returns (Returns) with sig < 0.05. The conclusion that can be drawn is that the investors who want to invest their shares in the company on the Indonesian Saham Exchange should pay attention to the ratio of a company's cash investment object, because of the results showed that the cash flow effect on saham Returns

PENGARUH SISTEM AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP PEMBERIAN KREDIT OLEH PT BANK OCBC NISP TBK KOTA BATAM Syahril Effendi; Baru Harahap
JURNAL AKUNTANSI BARELANG Vol 5 No 1 (2020): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v5i1.2648

This study aims to prove that the existence of partial and simultaneous influence of variables Accounting System (X1) and Internal Control (X2) of the variable Lending (Y) at PT Bank OCBC NISP Tbk Batam. The analysis used in this study is Regression Analysis which has the aim to determine the regression coefficients besarknya which will show the influence of the independent variables on the dependent variable. The results of the t test showed that variables Accounting System (X1) significantly affects Lending (Y) with Tcount (7,469) Ttable (1.65521) with significant = 0.000 <0.05 and Internal Control (X2) significantly affects Lending (Y) with tcount (6,339) Ttable (1.65521) with significant = 0.000 <0.05. F Test results showed that the Accounting System (X1) and Internal Control (X2) simultaneously influence on Lending (Y) with Fcount (659.4509)> Ftable (3.06) and significant = 0.000 <0.05. Rated R Square of 0.899, showing the extent of the role or contribution of variables Accounting and Internal Control Systems is able to explain the variable Lending by 89.9%, while 10.1% are influenced by factors that are not included in this study.

PENGARUH RAW MATERIALS COST DAN DIRECT LABOR COST TERHADAP COST OF PRODUCTION PADA UMKM DI KOTA BATAM Baru Harahap
JURNAL AKUNTANSI BARELANG Vol 5 No 2 (2021): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v5i2.4467

The purpose of this study was to find out whether the cost of raw materials 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 20, it can be seen that the Raw Material Cost has a tcount of 4.616 with a significance probability of 0.000, concluded that Raw Material Costs partially have a positive and significant effect on Increasing Production Cost of Direct Labor Costs has t count of 4.944 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 Raw Material Costs and Direct Labor Costs on Increasing Production Results.

PEMBINAAN AKUNTANSI BERBASIS SAK ETAP UNTUK PERUSAHAAN MANUFAKTUR MENGUNAKAN MYOB ACCOUNTING V17 DI SMK BATAM BUSINESS SCHOOL Baru Harahap; Tukino Tukino; Arif Rahman Hakim
Jurnal Pengabdian Ibnu Sina Vol. 2 No. 1 (2023): Januari 2023
Publisher : LPPM Universitas Ibnu Sina

SMK yang berlokasi saling berdekatan, tetapi belum sinergi dalam pemanfaatan sumber daya yang ada di masing-masing sekolah dipandang kurang efisien. Di sisi lain beberapa SMK mempunyai sumber daya yang memadai dan cukup potensial untuk memperluas dan sekaligus meningkatkan pelayanan pendidikan terhadap masyarakat melalui berbagai program pendidikan dan latihan. Berkaitan dengan kondisi tersebut, Direktorat Pembinaan Sekolah Menengah Kejuruan memprogramkan untuk menggabungkan sekolah tersebut dalam satu manajemen dan meningkatkan daya tampung SMK melalui berbagai program pendidikan dan pelatihan dengan nama Pengembangan SMK Besar. Laporan Keuangan berfungsi sebagai alat untuk menganalisis kinerja keuangan yang dapat memberikan informasi tentang posisi keuangan, usaha, kinerja dan arus kas sehingga dapat dijadikan dasar membuat keputusan-keputusan ekonomi. Objek pengabdian ini, ditujukan kepada Sekolah Menengah Kejuruan (SMK) Batam Business School di sekitar Kelurahan Sekaran yang mayoritas pelaku Sekolah Menengah Kejuruan (SMK) Batam Business School belum memiliki laporan keuangan. T labaujuan program pengabdian ini adalah memberikan pelatihan kepada pelaku Sekolah Menengah Kejuruan (SMK) Batam Business School dalam penyusunan akuntansi berbasis Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) serta untuk merancang sistem akuntansi sederhana secara manual maupun terkomputerisasi yang dapat membantu dan memudahkan para pelaku Sekolah Menengah Kejuruan (SMK) Batam Business School dalam membuat laporan keuangan berbasis SAK ETAP

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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