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Vargo Christian L. Tobing
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INDONESIA
Jurnal Akuntansi Barelang
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 10 Documents
 1 
Search results for , issue "Vol 4 No 2 (2020): Jurnal Akuntansi Barelang" : 10 Documents clear
Pengaruh 3 Kecerdasan Auditor Terhadap Ketepatan Pemberian Opini Dengan Pengalaman Sebagai Moderasi Yunita Kurnia Shanti; Susi Sih Kusumawardhani
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.v4i2.1945

Abstract

This study aims to examine the effect of 3 auditor intelligence, that is intellectual intelligence, emotional intelligence and spiritual intelligence on the accuracy of giving opinions with experience as a moderating at KAP in South Jakarta. The population in this study was the auditor at a public accounting firm in the South Jakarta area. The sampling method uses convenience sampling, based on the ease of access and availability of respondents. The number of samples 38 respondents from 5 KAP. The data analysis method uses simple linear regression and MRA. The results of the research before being moderated showed that intellectual intelligence had a significant effect on the accuracy of giving opinions. emotional intelligence does not significantly influence the accuracy of opinion giving, spiritual intelligence significantly influences the accuracy of giving opinion. Then the results of research after moderation showed that intellectual intelligence is moderated by experience does not effect the accuracy of opinion giving, emotional intelligence is moderated by experience does not effect the accuracy of opinion giving, and Spiritual intelligence moderated by experience does not effect the accuracy of opinion giving. This shows that experience cannot strengthen the effect of auditor intelligence on the accuracy of opinion giving. This shows that the experience of an auditor is not necessarily able to strengthen the auditor's decision making, especially in terms of the accuracy of opinion giving
Penerapan Altman Z-Score Dalam Memprediksi Kebangkrutan Pada PT Bank Mandiri (Persero) Tbk Eva Malina Simatupang
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.v4i2.1947

Abstract

The purpose of this study is to determine and analyze the risk of bankruptcy of goverment PT Bank Mandiri (Persero) Tbk by Altman Z-Score. Population of this study is PT Bank Mandiri (Persero) Tbk financial statements and sample of this study is PT Bank Mandiri (Persero) Tbk financial a statements 2014– 2018. Data type used is secondary data and data collection technique is documentation from financial statements published on www.bankmandiri.co.id. Data processing technique used Altman Z-Score methode Modification version. Based on the result data processing, obtained results Z-Score at 2014 is 2,04; 2015 is 2,13; 2016 is 1,98; 2017 is 2,10 and 2018 is 2,22. Based on the data analyze it can be concluded PT Bank Mandiri (Persero) Tbk is categorized suffed the threat of Grey Area because the standart score value below 1,81 < Z < 2,99 and PT Bank Mandiri (Persero) Tbk had the highest risk of bankcruptcy in 2016 with Z-Score in 1,98.
Analisis Rasio Laporan Keuangan Untuk Menilai Kinerja Keuangan Pada PT Bank SUMUT Eva Malina Simatupang
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.v4i2.1946

Abstract

This study aims to assess the financial performance of PT Bank SUMUT in terms of liquidity ratios, profitability ratios, and solvency ratios in period 2015-2017. The type of data used in this study is secondary data, that is balance sheet and income statement. Data collection in this study uses documentation and data processing techniques using ratio analysis techniques. The conclusion of this study is in terms of its liquidity ratio, PT Bank SUMUT's financial performance is quite good, in terms of its profitability ratio, PT Bank SUMUT's financial performance is not good, and in terms of its solvency ratio, PT Bank SUMUT's financial performance is quite good.
ANALISIS IMPLEMENTASI SISTEM INFORMASI AKUNTANSI DENGAN MENGGUNAKAN SOFTWARE ACOSYS PADA PT LADFANID KONSULTINDO BATAM Argo Putra Prima; Jefri Akbar
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.v4i2.1941

Abstract

The purpose of this study is to examine the use of an accounting system using Microsoft Excel, the reliability of the accounting system used previously as well as the factors that influence the successful implementation of the Acosys software-based accounting information system at PT Ladfanid Konsultindo Batam. In implementation, in Microsoft Excel presenting financial statements, especially for trading and manufacturing companies in the calculation of cost of goods sold, there must be a classification beforehand because Microsoft Excel does not have a special menu in the presentation of purchases and sales so that there are several classifications in different sheets. The accounting system used today is Acosys, which is an accounting system that is more adequate and reliable than using Microsoft Excel. Acosys can be categorized as a complex system in preparing financial statements because it has features that can be used according to company needs. every transaction that has been inputted automatically all kinds of reports relating to finance can be accessed quickly as needed. What is rarely owned by other software but owned by Acosys is that Acosys software can be used forever without additional costs for updating.
Strategi Meningkatkan Loyalitas Pelanggan Pada PT Golden Batam Raya Hendri Herman
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.v4i2.1942

Abstract

The purpose of this study is to look at customer loyalty in terms of price. The study was conducted at PT Golden Batam Raya with total sample of 92 respondents. The results of this study that price has a significant effect on customer loyalty. The percentage of price effect on customer loyalty is 45,1%. This value is large enough so that it is important fot the object of research to pay attention to the policies taken in setting the selling price of the product
PENERAPAN SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KECURANGAN AKUNTANSI PADA BANK PERKREDITAN RAKYAT KOTA BATAM: PENERAPAN SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KECURANGAN AKUNTANSI PADA BANK PERKREDITAN RAKYAT KOTA BATAM Dian Efriyenty
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.v4i2.1948

Abstract

The phenomenon associated with the occurrence of fraud in BPR is that it is closely related to the role of BPR internal control, which does not systematically oversee leadership in monitoring, evaluating and reporting all processes and stages of activities. As in the case of an error at BPR Nusamba, one of the employees who collects savings and credit installments, must be deposited with client money but extortion occurs on BPR Nusamba cash, with the amount of money reaching Rp 115,429,909. The sample of this study was respondents who received authority in the use of funds in 27 BPR Batam City units. The results of the study stated that partially and simultaneously the application of accounting information systems and internal controls significantly influence accounting fraud.
PENGARUH STRUKTUR AKTIVA DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL Hermaya Ompusunggu
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.v4i2.1939

Abstract

The purpose of this research is to exemine the effect of asset structure and sales growth to the capital structure. The data in this research is the secondary data by using financial statement data. The population in this research were companies which are listed in the Indonesia Stock Exchange with the mining sector from 2014 to 2018. The sample collection technique has been done by using purposive sampling and 8 (eight) companies which meet the criteria have been selected as the research samples. The measurement of capital structure has been done by Debt to Equity Ratio (DER). The analysis has been done by using multiple linear regression. The result of the research shows the partial regression analysis is asset structure significant effect on capital structure with significance 0,317 > 0,05 and sales growth significant effect on capital structure with significance 0,039 < 0,05. While the results obtained simultaneously variable asset structure and sales growth significantly influence capital structure with significance 0,039 < 0,05.
FORMULASI STRATEGI KORPORASI DALAM KETIDAKPASTIAN MASA DEPAN PASCA COVID-19 Edon Ramdani
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.v4i2.1977

Abstract

The Covid-19 virus which has swept the world and become a global pademic has changed the world order. The reduced social economic activities of the community to reduce social interaction that can accelerate the spread of the virus, resulting in a decline in the performance of economic sectors. Many industries experience a decline in revenue and can result in further cessation of company operations. Pademi Covid-19 to date has not been able to predict how long it will end which causes uncertainty about the future. In order for a company to continue to exist and grow sustainably, it is very important to formulate a future strategy that is full of uncertainty. In this article, we review strategies options that can be applied to various levels of uncertainty. In the future uncertainty, the leadership of the company is demanded to be more courageous in making strategic decisions. From a variety of alternative strategy choices, in order to deal with the difficult conditions at the moment, the initial theory regarding investment management can be considered in the form of a business diversification strategy. So that the risks experienced can be spread in various fields of business / industry not only in one business, as the theory of the father of investment management Herry Markowizt "don't put all your eggs in one basket".
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

Abstract

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
ANALISIS PENERAPAN PSAK NO. 45 TENTANG PELAPORAN KEUANGAN ENTITAS NIRLABA PADA PANTI ASUHAN AL-HUSNA BUKIT PAMULANG INDAH Eka Kusuma Dewi; Muliyani Muliyani
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.v4i2.1976

Abstract

This research is based on observations at the Al-Husna Orphanage at the Al-Husna Foundation in the Bukit Pamulang Indah Complex. Alpha fourteen. Pamulang Timur District. Tangerang Selatan Banten Province, foster children numbered thirty-five people with a total of twenty-six administrators. Foster children consisting of orphans do not have a father as head of the family and some are from poor families. Foster children in the range of education from elementary schools, junior high schools to high schools. The foster children are helped from school fees up to the day-to-day costs, but for their homes they are still cared for by their respective families. Every month they are gathered at the Masjid Al-Muhajirin Bukit Pamulang Indah Complex to monitor their educational development, their grades at school together with the provision of monthly compensation. For children who have achievements, the Al-Husna orphanage also gives prizes every semester with the aim of providing motivation to continue to perform and also to encourage his friends to achieve achievements as well. Once a year the foster children are also invited to travel with caregivers so they are happy and happy, such as to the top, to Bandung, and others. Meanwhile, the management consists of 26 residents from the area around the beautiful Pamulang hill complex in South Tangerang. These mothers come from different work backgrounds. There are housewives, employees, and who have their own businesses. Management is voluntary, without payment or salary. They really only aim to worship to help others. So far the Al Husna Orphanage in South Tangerang has received funds from permanent donors and donors. They have been keeping financial records simple. None of the administrators has a special ability to do bookkeeping. They simply record the income received from donors and expenses for their foster students. The purpose of this study is to look at financial reporting that has been carried out by the treasurer of the Al-Husna orphanage foundation. Furthermore, compile its financial reporting in accordance with PSAK standard no.45 regarding the financial reporting of non-profit organizations. Because the Orphanage is an organization that is not looking for profit, then PSAK 45 is in accordance with the nature of their organization. It is expected that by applying PSAK 45 for the preparation of their financial reports, financial accountability and transparency can be created so that they can be held accountable to foundations, donors and the public. This type of research uses descriptive qualitative research, with the steps of data collection, data processing or data analysis, preparation of reports and drawing conclusions.

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