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Jurnal Akuntansi Barelang

jab
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Published by Universitas Putera Batam

ISSN : 25481827 EISSN : 25805118 DOI : https://doi.org/10.33884/jab

Core Subject : Economy,

Economics, Econometrics & Finance

This journal contains accounting studies which include Financial Accounting, Public Sector Accounting, Management Accounting, Economic, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital Markets, Banking, and other contemporary accounting issues.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 13 Documents

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Search results for , issue "Vol 3 No 2 (2019): Jurnal Akuntansi Barelang" : 13 Documents clear

PENGARUH PERSEPSI WAJIB PAJAK DAN PREFERENSI RISIKO TERHADAP KEPATUHAN WAJIB PAJAK Wiwit Irawati; Arum Kumala Sari
JURNAL AKUNTANSI BARELANG Vol 3 No 2 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

This study aims to examine the effect of Taxpayer Perception and Risk Preference on Taxpayer Compliance. Taxpayer compliance is a very important thing and is needed so that the state revenue in the tax sector is maximized. This research was conducted using convenience sampling with a sample of 100 respondents from individual taxpayers at the Jakarta KPP Kebayoran Baru Tiga. The data used are primary data through a questionnaire containing respondents' answers. The data analysis used in this study is multiple linear regression analysis, which includes the Determination Coefficient Test, T Test and F Test. Before the hypothesis test, the collected data will be through a data quality test consisting of Normality Test, Multicollinearity Test and Heteroscedasticity Test. The results of this study indicate that Taxpayer Perception has a positive and significant effect on Taxpayer Compliance. While Risk Preference does not affect Taxpayer Compliance. But simultaneously Taxpayer Perception and Risk Preference have a significant effect on Taxpayer Compliance

ANALISIS PENERAPAN SAK EMKM PADA PENYUSUNAN LAPORAN KEUANGAN UMKM DI KOTA BATAM Mortigor Afrizal Purba
JURNAL AKUNTANSI BARELANG Vol 3 No 2 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Seeing the importance of applying accounting for UMKM, the IAI as a professional organization as well as a compiler of Financial Accounting Standards (SAK) through the Financial Accounting Standards Board (DSAK) composes accounting standards that are consistent with the characteristics of UMKM. Based on the results of the study, it can be concluded that, (1) Bookkeeping carried out on UMKM is still limited to business reports which are prepared not in accordance with financial accounting standards, but the entity considers them as financial statements. (2) The entity has not conducted accounting procedures in accounting. (3) UMKM have not implemented SAK-EMKM. (4) The entity has not been able to present financial statements in accordance with the SAK-EMKM

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 SELF EFFICACY TERHADAP AUDIT JUDGEMENT DENGAN SENIORITAS AUDITOR SEBAGAI PEMODERASI ( Studi Kasus pada Inspektorat Kota Bogor dan Depok ) Yunita Kurnia Shanti
JURNAL AKUNTANSI BARELANG Vol 3 No 2 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

This research aimed was to examine the impact of self efficacy on audit judgement with auditor senior as moderate variable at inspectorat of bogor city and depok city. This research is done to prove the influence of these variable on audit judgement. This population is goverment internal auditor at inspectorat of bogor city and depok cityS in west java. Samples were taken by convenience sampling pursuant to amenity acces and availability of respondent. Amount of sample is 41 respondent can be to test. Statistical data analysis method used is simple linear regression and multiple regression analysis. The hypotesis of this research is divided into two, self efficacy of audit judgement, and self efficacy on audit judgement with auditor senios as moderate variable. The result of this research shows that self efficacy have significant influenced on audit judgement. It means more auditors is confident in capability they have, will be better the audit judgement. Self efficacy have no significant influenced on audit judgement with senior auditor as moderate variable. Its show that audit judgement must be supported by self confident but not only carried out by the senior auditor but all auditors in the audit assignment.

PENGARUH KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI neni marlina br prba; Syahril Effendi
JURNAL AKUNTANSI BARELANG Vol 3 No 2 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

This study aims to identify, analyze and determine the effect of managerial ownership and institutional ownership partially and simultaneously on the value of the company in manufacturing companies listed on the Indonesia stock exchange. The method used is quantitative. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2016. The samples used in this study are manufacturing companies that have certain criteria. The sampling method is done by purposive sampling, which is based on certain criteria. The data analysis technique used is the classic assumption test (normality, multicollinearity, heterocedasticity, and autocorrelation), multiple linear regression, t test, F test and coefficient of determination. Based on multiple linear regression analysis of variable managerial ownership and institutional ownership of firm value obtained Y = 1,419 + 0,014 X1 +1,158 X2 + e. From the results of the t test performed, the sig value of the managerial ownership variable is 0.381> 0.05, it can be concluded that the managerial ownership variable (X1) does not have a significant effect on firm value. While the sig value of institutional ownership is 0,000 <0,05, it can be concluded that institutional ownership (X2) has a significant effect on firm value. From the results of the F test or the tests carried out simultaneously, the sig value is 0,000 <0,05, it can be concluded that management ownership (X1) and institutional ownership (X2) together have a significant effect on firm value, while the coefficient of determination obtained Adjusted R Square of 0.201. This means that the ability of managerial ownership and institutional ownership variables in explaining the dependent variable is equal to 20.1% and the remaining 79.9% is explained by other variables not discussed in this study.

Pengaruh Sanksi Perpajakan Dan Pemahaman Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dalam Membayar Pajak Kendaraan Bermotor Di Kota Batam: Sanksi Perpajakan, Pemahaman perpajakan, kepatuhan wajib pajak. Dian Efriyenty
JURNAL AKUNTANSI BARELANG Vol 3 No 2 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Motor vehicles every year always increase in Batam City. However, the increase in the number of motorized vehicles was not accompanied by an increase in taxpayer compliance. This research was conducted to examine the effect of taxpayer awareness, taxation sanctions and understanding of taxpayers on taxpayer compliance of individuals in paying motor vehicle tax in Batam City. This research was carried out at the SAMSAT Batam Center Riau Islands Office. The number of samples in this study were 100 respondents with the sampling method using the accidental sampling method. The results of the study showed that the taxpayer awareness variable partially did not affect taxpayer compliance. Variable tax sanctions partially have a significant effect on taxpayer compliance. Taxpayer understanding variables partially have a significant effect on taxpayer compliance. Keywords: Tax Sanctions; Understanding Of Taxpayers; Taxpayer Compliance.

ANALISIS CURRENT RATIO, DEBT TO TOTAL ASSET RATIO,DEBT TO EQUITY RATIO, DAN NET PROFIT MARGIN TERHADAP HARGA SAHAM PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Suvianto Wangdra
JURNAL AKUNTANSI BARELANG Vol 3 No 2 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

The aim of this research is to determine the effect of the variables Current Ratio, Debt to Total Asset Ratio, Debt to Equity Ratio, and Net Profit Margin to the stock prices of food and beverage companies listed on the Indonesia Stock Echange for the period 2013-2017. The population in this research included food and beverage companies listed on the Indonesia Stock Exchange. The sampling technique on this research used was Purposive Sampling based on the following criteria: (1) Food and beverage companies listed on the Indonesia Stock Exchange, (2) Food and beverage companies listed on the Indonesia Stock Exchange which provide complete annual financial reports from 2013-2017, (3) Food and beverage companies that provide financial statements in Rupiah. By using purposive sampling, a total sample of 12 companies were acquired with a total of 60 observations. The data analysis technique used in this research is multiple linear regression analysis. Result show that Current Ratio, Debt to Total Asset Ratio,and Debt to Equity Ratio don’t have significant effect in stock prices of companies. Meanwhile, Net Profit Margin has a significant effect in stock prices of companies.

PENGARUH KUALITAS PELAYANAN DAN FASILITAS TERHADAP KEPUASAN PENGGUNA PERPUSTAKAAN (DI POLITEKNIK NEGERI BATAM) Gunartik Gunartik; Nora Pitri Nainggolan
JURNAL AKUNTANSI BARELANG Vol 3 No 2 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

The library is a place that becomes a service provider that contains information. Independent variables in this study are service quality and facilities, the dependent variable is library user satisfaction. This study aims to study the quality of services and facilities for library user satisfaction. by using primary data and secondary data, data collection techniques by distributing questionnaires. The population in this study were students using the Business Administration (AB) library in 2018 in the last three months, namely July, August, September as many as 3208 people. The sample in this study amounted to 100 taken using probability sampling techniques with random sampling method. The results of the study stated that valid and reliable, normal, did not occur Multicollinearity and Heteroscedasticity. The results of the F Test show that the quality of service and facilities have a positive and significant effect on the satisfaction of library users. the results of the T Test show that the value of service quality has a positive and significant effect on user satisfaction. while facilities have a positive and significant effect on user satisfaction.

ANALISIS KINERJA PEMUNGUTAN DAN RETRIBUSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA BATAM Syahril Effendi; Neni Marlina Br Purba
JURNAL AKUNTANSI BARELANG Vol 3 No 2 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

This study aims to find answers to the performance level of billboard tax collection in Batam City, and its contribution to local tax revenues in Batam City. This research applies descriptive analysis method, where this method is used to provide systematic explanations, actual and accurate statements of facts, and only describe situations or events not to find or explain relationships and test hypotheses. The object of this research is the Batam City Dispenda. The sampling technique used is non probability sampling, namely the technique of determining the sample using certain considerations or in (purposive sampling) using financial statements from 2011 to 2015. The results of the hypothesis test show that simultaneous performance of collection and levy on advertisement tax collection in the Dispenda Batam City has a significant effect on local revenue. While partially the collection performance at the Batam City Dispenda has a significant relationship to local original income, however, advertisement tax collection levies have a significant influence on local revenue in Batam City Dispenda

FAKTOR YANG DIPERTIMBANGKAN KONSUMEN DALAM MELAKUKAN PEMBELIAN PRODUK PADA PT LONG TIME BATAM Hendri Herman
JURNAL AKUNTANSI BARELANG Vol 3 No 2 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

This study aims to look at the factors that influence consumer decisions in making purchases. The object of research is PT Long Time Batam, with a population of 135 people. calculation of the number of samples using the Slovin formula, so that the number of samples obtained is 100 respondents. from the results of the study note that the promotion has a significant influence on purchasing decisions. The effect of promotion on consumer decisions in making purchases is 42.2%

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Contact Name
Vargo Christian L. Tobing

Contact Email
Vargo.christian@puterabatam.ac.id

Phone
+628117019871

Journal Mail Official
jabjurnal@gmail.com

Editorial Address
Jl. R. Soeprapto, Muka Kuning, Batam

Location
,

INDONESIA

Abstract

Abstract

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Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Vargo Christian L. Tobing

Contact Email Vargo.christian@puterabatam.ac.id

Phone +628117019871

Journal Mail Official jabjurnal@gmail.com

Editorial Address Jl. R. Soeprapto, Muka Kuning, Batam

Location , INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Vargo Christian L. Tobing

Contact Email
Vargo.christian@puterabatam.ac.id

Phone
+628117019871

Journal Mail Official
jabjurnal@gmail.com

Editorial Address
Jl. R. Soeprapto, Muka Kuning, Batam

Location
,

INDONESIA