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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 207 Documents
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PENGARUH PERTUMBUHAN PENJUALAN, INTENSITAS ASET TETAP, INTENSITAS MODAL, DAN KEPEMILIKAN KELUARGA TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Sektor Real Estate Dan Property Yang Terdaftar di BEI Periode Tahun 2018-2022) Ramdani, Edon; Amelia, Rita
JURNAL AKUNTANSI BARELANG Vol 8 No 1 (2023): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i1.8248

Abstract

This research aims to analyze the influence of sales growth, fixed asset intensity, capital intensity, and family ownership on tax avoidance. This research was conducted by analyzing the financial reports of companies in the real estate and property sectors listed on the Indonesia Stock Exchange (BEI) during the period 2018 to 2022. The sample used in this research was 12 property sector companies listed on the Indonesia Stock Exchange during the period 2018 to 2022 using purposive sampling techniques. The data used in this research is secondary data in the form of financial reports from each company that has been used as a research sample. The variables used in this research are Sales Growth) as the first independent variable, Fixed Asset Intensity as the second independent variable, Capital Intensity as the third independent variable, and Family Ownership as the fourth independent variable and Tax Avoidance as the dependent variable. The panel data regression method was used as the research methodology in this study. Analysis of research results using EViews 10 Student Version Lite software. The research results show that the best model is the Random Effect Model (REM). The results of this study show that Sales Growth partially has no effect on Tax Avoidance, Fixed Asset Intensity partially has an effect on Tax Avoidance, Capital Intensity has a partial effect on Tax Avoidance, Family Ownership has a partial effect on Tax Avoidance. However, simultaneously this research shows that Sales Growth, Fixed Asset Intensity, Capital Intensity, and Family Ownership have a simultaneous effect on Tax Avoidance. Keywords : Sales Growth, Fixed Asset Intensity, Capital Intensity, Family Ownership, Tax Avoidance
PENGARUH INTENSITAS MODAL, PERTUMBUHAN PENJUALAN DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) Lestari, Lestari; Dewi, Eka Kusuma
JURNAL AKUNTANSI BARELANG Vol 8 No 2 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i2.8718

Abstract

ABSTRACTThis study aims to obtain empirical evidence about the effect of capital intensity, sales growth, and company size on tax avoidance. This type of research uses quantitative research using secondary data in the form of company annual reports taken from the energy sector listed on the Indonesia Stock Exchange for the period 2018 to 2022. The sampling method uses purposive sampling. The sample contained in this study was 75 data. Researchers used panel data regression techniques to test the research data using eviews 12 as a statistical tool. The results of data analysis show that simultaneously capital intensity, sales growth, and company size affect tax avoidance. Partially, the results showed that capital intensity and company size have no effect on tax avoidance, while sales growth has an influence on tax avoidance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN PADA PELAKU USAHA MIKRO DI KOTA BATAM yuliadi, yuliadi; Br Purba, Neni Marlina; Natalia, Erni Yanti
JURNAL AKUNTANSI BARELANG Vol 8 No 2 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i2.8747

Abstract

This research was conducted with the aim of analyzing factors that can influence the income of micro business actors in Batam City. The population in this study were all micro businesses registered with the Sekupang Batam cooperative body. Meanwhile, samples were taken using the Slovin formula. Hypothesis testing in this research was carried out using instrument tests consisting of validity tests and reliability tests, then descriptive analysis tests. The classic assumption test consists of the normality test, multicollinearity test and heteroscedasticity test. Apart from that, it also uses multiple linear regression tests, simultaneous tests (F test), partial tests (t test) and determination tests (R2 test). The results of this research show that partially business capital has a significant effect on business income, while business scale has a negative but not significant effect on business income. Meanwhile, simultaneously business capital and business scale have a significant influence on business income.
ANALISIS TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN METODE RGEC (RISK, PROFILE, GOOD CORPORATE GOVERNANCE, EARNING, AND CAPITAL) PADA PT. BANK PERMATA Tbk. PERIODE 2019-2021 Simatupang, Eva Malina; L. Tobing, Vargo Christian; Banjarnahor, Haposan
JURNAL AKUNTANSI BARELANG Vol 8 No 2 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i2.8750

Abstract

The purpose was to find out the soundness of the bank PT Bank Permata Tbk for the period 2019-2021 using the RGEC method. The population is the financial statements of PT Bank Permata Tbk and the samples are the statement of financial position (balance sheet), income statement, and notes to the financial statements of PT Bank Permata Tbk for the 2019-2021 period. The type of data used is quantitative data with secondary data, using data collection techniques, namely documentation techniques through the website of Bank Permata. The data processing technique used is a descriptive technique using the RGEC method. Based on the results of data processing, it can be concluded that PT Bank Permata Tbk in 2019 to 2021 obtained a composite rating (PK) 1 in the very healthy category. This reflects the condition of the bank which is generally very healthy, so it is considered very capable of dealing with significant negative influences and changes in business conditions and other external factors.
PENGARUH STRUKTUR MODAL, TAX AVOIDANCE DAN PERATAAN LABA TERHADAP NILAI PERUSAHAAN: Studi empiris pada perusahaan Sektor Properties dan Real Estate yang terdaftar di BEI 2018-2022) Syafitri, Syafitri; Oktavianna, Rakhmawati
JURNAL AKUNTANSI BARELANG Vol 8 No 2 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i2.8803

Abstract

ABSTRACT This research aims to test and obtain empirical evidence regarding the influence of capital structure, tax avoidance and income smoothing on company value. This research uses a sample of property and real estate companies listed on the Indonesian stock exchange in 2018-2022. The sampling method used in this research is the purposive sampling method using eviews 12 for data analysis. This type of research is quantitative with 15 companies used as research samples with observations for 5 years, so the total research sample is 75 samples. The analysis technique used is panel data regression. The results of this research show that simultaneously capital structure, tax avoidance and income smoothing influence company value. Partially, capital structure has a significant positive effect on company value, tax avoidance has no effect on company value and income smoothing has no effect on company Keywords: capital structure, tax avoidance, income smoothing and company value ABSTRAK Penelitian ini bertujuan untuk menguji dan memperoleh bukti secara empiris mengenai pengaruh struktur modal, tax avoidance dan perataan laba terhadap nilai perusahaan. Penelitian ini menggunakan sampel perusahaan properties dan real estate yang terdaftar di bursa efek Indonesia tahun 2018-2022. Metode penentuan sampel yang digunakan pada penelitian ini yaitu metode purposive sampling dengan menggunakan eviews 12 untuk analisis datanya. Jenis penelitian ini yaitu kuantitatif dengan 15 perusahaan yang dijadikan sampel penelitian dengan pengamatan selama 5 tahun, sehingga total sampel penelitian sebanyak 75 sampel. Teknik analisis yang digunakan adalah regresi data panel. Hasil penelitian ini menunjukan bahwa secara simultan struktur modal, tax avoidance dan perataan laba berpengaruh terhadap nilai perusahaan. Secara parsial struktur modal berpengaruh positif signifikan terhadap nilai perusahaan, tax avoidance tidak berpengaruh terhadap nilai perusahaan dan perataan laba tidak berpengaruh terhadap nilai perusahaan. Kata Kunci : struktur modal, tax avoidance, perataan laba dan nilai perusahaan
PENGARUH KEPEMILIKAN MANAJERIAL DAN KEBIJAKAN HUTANG TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Empiris Pada Perusahaan Manufaktur Sektor Konsumsi Sub-Sektor Pengolahan Makanan Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021 dewi, eka kusuma; Romadhina, Anggun Putri
JURNAL AKUNTANSI BARELANG Vol 8 No 2 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i2.8806

Abstract

The definition of Corporate Social Responsibility can be seen in Law number 40 of 2007 concerning Limited Liability Companies (UUPT) article 1 paragraph 3 states that social and environmental responsibility is the company's commitment to participate in sustainable economic development in order to improve the quality of life and a beneficial environment, both for the company itself, the local community and society in general. CSR emerged as a result of the modernization of society which already understands that activities carried out by companies can have a negative impact on the environment. Moreover, this is very close to the activities carried out by manufacturing companies because manufacturing companies are the companies that interact the most with the public. Factors that influence CSR disclosure in this research are managerial ownership and debt policy. This type of research uses quantitative research using secondary data in the form of company annual reports taken from the non-cyclical consumer sector, food processing subsector listed on the Indonesia Stock Exchange for the period 2017 to 2021. The sampling method uses purposive sampling. From the research results, it is proven that managerial ownership does not influence CSR disclosure and conversely debt policy influences CSR disclosure. Meanwhile, simultaneously, managerial ownership together with debt policy influence CSR disclosure.
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN TAPANULI UTARA purba, sahala; Panggabean, Michael Armando; Br Purba, Tesalonika; Manalu, Enny; Sitanggang, Cindy Arsita
JURNAL AKUNTANSI BARELANG Vol 8 No 2 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i2.8807

Abstract

Tujuan penelitian ini untuk meningkatkan kinerja pemerintah dan meningkatkan efektivitas akhir dari pengelolaan keuangan daerah, diteliti secara deskriptif kuantitatif dengan subjek riset informasi. Data yang digunakan dalam penelitian ini adalah laporan keuangan Pemerintah Daerah Kabupaten Tapanuli Utara tahun 2013-2022. Hasil penelitian ini menyatakan bahwa rasio kemandirian keuangan tergolong sangat rendah sekali sebesar 10,43%, rasio ketergantungan keuangan tergolong rendah sekali sebesar 8,91%, rasio derajat desentralisasi fiskal tergolong rendah sebesar 10,63%, rasio efektivitas PAD dan efektivitas pajak daerah tergolong sangat efisisen sebesar 108,23% dan 110,29%, rasio efisiensi PAD dan efisiensi pajak daerah tergolong sangat efisien sebesar 2,45%, dan rasio derajat kontribusi BUMD sudah baik sebesar 8,251% . Berdasarkan analisis, laporan keuangan Pemerintah Daerah Kabupaten Tapanuli Utara tahun 2013-2022 dapat dinyatakan secara umum bahwa Kabupaten Tapanuli Utara belum cukup baik dalam pelaksanaan dan pengelolaan keuangan. Sesuai hasil yang diperoleh, dapat disimpulkan bahwa kondisi kinerja keuangan Pemerintah Daerah Kabupaten Tapanuli Utara masih belum ideal.
YANG MEMPENGARUHI FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING Efriyenti, Dian; Azmiana, Risca; L. Tobing, Vargo Christian; Wangdra, Ronald
JURNAL AKUNTANSI BARELANG Vol 8 No 2 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i2.8814

Abstract

Operating profit margin and financial leverage have increased and fluctuated but income smoothing has not completely increased, and vice versa. The practice of profit equalization phenomenon emerged to reduce fluctuations in reported profits. Another case that occurred at the Kimia Farma company, carried out profit equalization actions, allegedly marking up net profit in the 2019 financial report, in the financial report it was able to obtain a profit of IDR 132 billion. However, the reported profit is different from the actual profit of IDR 132 billion. However, the reported profit was IDR 99 billion. In another case at Indofarma Tbk, goods were found to be of higher value than they should be. As well as having an impact on profits. The aim of this research is to analyze operating profit margin and financial leverage which have an impact on income smoothing. The population in this study is the number of food and beverage companies registered on the IDX. The sampling technique used criteria so that there were 14 samples in this study. Data analysis using regression analysis. The results obtained were up to 8 companies that experienced fluctuating data from operating profit margin and financial leverage as well as income smoothing. The research results state that financial leverage has no significant effect on income smoothing, while operating profit margin has an effect on income smoothing.
STUDI LITERATUR: POPULARITAS DAN TINGKAT KEBERHASILAN ACTIVITY-BASED COSTING DI BERBAGAI NEGARA Siahaan, Johan; Br. Tobing, Gresi Lusina; Dolok Saribu, Ardin; Hutahaean, Marlia Olivia; Sembiring, Anisa Putri; Silaban, Ester; Miranda, Elsa; Simanjuntak, Evelyn
JURNAL AKUNTANSI BARELANG Vol 8 No 2 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i2.8818

Abstract

This study aims to determine the popularity of Activity-Based Costing (ABC) methods and the success rates of countries adopting the ABC system. The research method used is a literature review. The main journal was used as a basis for comparison. The abstract is "Activity Based-Costing Around The World: Adoption, Implementation, Outcomes, and Criticism," supported by 20 other journals, both international and national. The most commonly used method in the supporting journals is the descriptive qualitative method. The study results show that the popularity of the ABC method is still dominated by Western (European) countries, which are generally developed countries. Meanwhile, in Asia and Africa, only a few companies implement the ABC method due to internal and external obstacles within the organization. On the other hand, some ABC-adopting countries, have different success rates in its implementation. This variation is generally caused by the availability of organizational resources, different levels of support from top management, and most commonly, insufficient understanding and knowledge about ABC.
UKURAN PERUSAHAAN, PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN MELALUI FINANCIAL DISTRESS Hikmah, Hikmah; Haldy, Muhammad; Wangdra, Yvonne
JURNAL AKUNTANSI BARELANG Vol 8 No 2 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i2.8823

Abstract

This research aims to determine the influence of company size, company size and dividend policy on company value with financial distress as a mediating variable. The population in this study are mining companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The total sample tested was 30 companies, multiplied by 5 years of observations selected using purposive sampling techniques. The data analysis technique uses Partial Least Square (PLS) with the SmartPLS 4 program. The research results show that the variables of company size and dividend policy have a positive and significant effect on company value, while profitability has a negative and insignificant effect on company value. Company size, dividend policy have effect on financial distress, while profitability has no significant effect on financial distress, while the effect of financial stress on company value has a negative and significant effect.

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