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Vargo Christian L. Tobing
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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 207 Documents
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Faktor Faktor Yang Mempengaruhi Investasi Asing Langsung di Indonesia Sunarto wage
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.v5i1.2642

Abstract

This study analyzes and analyzes the factors that influence investors to make investments. Many factors influence investors to make direct investments. Researchers are motivated to study and analyze the factors that influence the decision of multinational companies to make direct investments in Indonesia. Based on previous theory and research, there are some of the biggest determinants of investment, labor, infrastructure, trade openness, exchange rates, trade, interest rates, and economic growth. The theoretical basis used in this study of foreign investment is; (1) classical investment theory, (2) Keynesian investment theory, (3) comparative advantage theory, (4) product cycle theory developed, (4) modern monopolistic advantage theory, (5) leader following theory, (6) investment theory cross, (7) financial factor theory, (8) and eclectic theory. The object of research was carried out in Indonesia. To answer the research problem, the data used from 1997 to 2017 in Indonesia are sourced from the 2018 ASEAN Statistics Yearbook and answer using multiple regression with SPSS 25. Based on the research results, market size affects foreign direct investment in Indonesia while the workforce, infrastructure trade openness, exchange rates, ethnicity, and economic growth do not affect direct investment in Indonesia.
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

Abstract

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 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

Abstract

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 HUTANG JANGKA PENDEK DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PADA PT WIDJAYA DJAYA INDAH DI KOTA BATAM: Current Ratio; Company Size; Return On Assets. Dian Efriyenty
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.v5i1.2700

Abstract

This study aims to examine the effect of short-term debt and firm size on profitability at PT Widjaya Djaya Indah, located in Batam City. This research uses quantitative methods. The data collection technique in this study used a saturated sample technique, namely using the entire data obtained. The data analysis method used is descriptive analysis, classic assumption test which includes normality test, multicolonierity test, heterocedastity test and autocorrelation test, hypothesis test which includes t test, f test, determination coefficient test and multiple linear regression. The sample used is 60 financial statement data from PT Widjaya Djaya Indah and the research objects used are the current ratio (X1), company size (X2), and return on assets (Y). The data in this study were processed using SPSS version 21. The results of the F test processing in this study indicate that simultaneously there is a positive and significant effect between the current ratio and company size on return on assets at PT Widjaya Djaya Indah. And the t test results show that the current ratio has a positive and significant effect on return on assets while company size has a negative and significant effect on return on assets.
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

Abstract

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.
PENGARUH EFEKTIFITAS DAN KONTRIBUSI TERHADAP PENDAPATAN ASLI DAERAH KOTA BATAM Syahril Effendi
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.v5i2.4468

Abstract

The development of information technology is currently growing rapidly, moreover the formation of The purpose of this study is to find answers to determine the effectiveness of parking tax and the contribution of parking tax to local revenue, where in the era of regional autonomy, local governments are required to always increase their regional revenues, such as increasing local tax revenues through billboard tax revenues. Tax revenue through advertising billboards in the city of Batam provides an undeniable contribution to regional revenue. However, in practice it has not yet come close to its true potential, besides that the preparation of this tax target is only based on previous years' experience. The length of this research was conducted from April to July 2016. The object of this research is Batam City Dispenda. The sampling technique used is non-probability sampling, namely the sampling technique using certain considerations or purposive sampling using financial reports from 2015 to 2019. The results of hypothesis testing using the multiple regression analysis method show that simultaneously the effectiveness of parking tax and the contribution of parking tax has a significant effect on local revenue. While partially the effectiveness of parking tax has a significant relationship to local revenue, however, the contribution of parking tax has a significant effect on local revenue at the Batam City Dispenda
Pengaruh Nilai Perusahaan, Tingkat Utang, Dan Kesulitan Keuangan Terhadap Keputusan Hedging Edon Ramdani; Putri Oktaviani
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.v5i2.4450

Abstract

The purpose of this research is to investigate the influence of firm value, debt level, and financial distress on hedging decisions. The population of this research is the manufacturing company sector various industrial that listed in the Indonesia Stock Exchange (IDX) in 2015-2019. The sample used in this research consist of 12 manufacturing companies in the various industrial sector. The sampling method is non probability sampling with the sampling technique using purposive sampling. The analysis is performed by using regression analysis logistic. The results of the research with the logistic regression test show that in the LR test simultaneously all independent variables, namely Firm Value, Debt Level, and Financial Distress together have a effect on hedging decisions with a significant value less than 0.05, namely 0.004023 < 0,05. In the Z-score Test Statistic (partially), the Firm Value with a significant value of 0,0527 > 0.05, it does not affect the Hedging Decision. The Debt Level with a significant value of 0,0218 < 0.05 has effect on hedging decisions. Financial distress with a significant value of 0,0018 < 0.05, it has a significant effect on hedging decisions. The McFadden R2 test for the three variables obtained 16% while the remaining 84% was explained by other variables not explained in this research. Keywords: Firm Value, Debt Level, Financial Distress, Hedging Decisions.
The Effect Of PER and Dividend Yield On Banking Share Prices The Idx In 2020 Syarif Hidayah Lubis; Agus Defri Yando
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.v5i2.3733

Abstract

The purpose of this study is to see the effect of PER and Dividend Yield on banking stock prices in 2020. The method used in this study is a quantitative type using secondary data using a target population of 44, while for the determination of the population of the Non-Sampling type. The probability is 16 and the analysis used is SPSS version 22. The results in this study found that PER partially has no effect on share prices, dividend yield partially has no effect on price Shares, PER and Dividend Yield simultaneously have no effect on Stock Prices.
PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN KEBIJAKAN DIVIDEN TERHADAP MANAJEMEN LABA (Studi Pada Perusahaan Manufaktur Sektor Consumer Good Industry Yang Terdaftar Di Bursa Efek Indonesia) Edon Ramdani; Aulya Ana Musdhalifah
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.v5i2.4472

Abstract

Abstract The purpose of this research is to determine and provide empirical evidence regarding the effect of tax planning, deferred tax expense and dividend policy on earnings management in consumer goods industry companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The number of samples in this study were 12 companies obtained by using purposive sampling method based on predetermined criteria. The data used is secondary data in the form of an annual report for the period 2015 – 2019 taken from the www.idx.coid website. The data analysis technique used is descriptive statistical technique, panel data regression model, panel data regression model estimation, classical assumption test, coefficient of determination, f test (as a simultaneous test) and t test (as a partial test). The results of this study indicate that in a partial test, tax planning has no effect on earnings management, deferred tax expense affects earnings management and dividend policy has no effect on earnings management. While the results of the study simultaneously variable tax planning, deferred tax expense and dividend policy simultaneously affect earnings management. Keywords:Tax Planning, Defered Tax Expense, Dividen Policy, Earnings Management
PENGARUH JENJANG PENDIDIKAN DAN SKALA USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM KECAMATAN PAMULANG KOTA TANGERANG SELATAN eka kusuma dewi; Purwatiningsih Purwatiningsih
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.v5i2.4466

Abstract

One of the big problems of SMEs that happen in Indonesia is manual bookkeeping. Therefore, it leads to difficulty in calculating turnover, gross profit, and net profit, inhibiting SMEs from growing and scaling up the business. This study aims to observe and determine whether there is an influence of Education Level and Business Scale on the Use of Accounting Information in SMEs in Pamulang District Tangerang Selatan. The tests carried out show that the education level variable significantly affects and the business scale variable does not influence users of accounting information. Based on the F test, it is known that the level of education and the scale of business together significantly affect users of accounting information. So it can be concluded that the results of this study indicate that the education level of the MSME actors affects the use of accounting information in their respective units

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