cover
Article Per Year (5 Year)
All
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
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
 15   16   17   18   19 
Pengaruh Related Party Transaction terhadap Nilai Perusahaan yang Dimediasi oleh Tax Avoidance Jao, Robert; Tangke, Paulus; Holly, Anthony; Mardiana, Ana; Nontji, Meifilia
JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i1.9334

Abstract

This research investigates the influence of related party transactions on firm value mediated by tax avoidance. The theory used is agency theory to explain the relationship between variables. The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The data sources used are secondary data in financial reports and annual reports obtained from the Indonesia Stock Exchange and the company's official website. The total sample is 99 company data for three years, selected using purposive sampling. The research results show that related party transactions positively and significantly influence tax avoidance. The research findings also found that tax avoidance has a negative and significant influence on firm value, and related party transactions have a negative and significant influence on firm value. Finally, this research finds that tax avoidance mediates the relationship between related party transactions and firm value.
DETERMINAN PENCEGAHAN FRAUD PADA BANK BUMN DI KOTA BATAM Prima, Argo Putra; Janrosl, Viola Syukrina E.; Mulawarman, Mulawarman; Yusuf, Muhammad
JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i1.9417

Abstract

This study aims to analyze the influence of internal audit and internal control on fraud prevention at state-owned banks in Batam City. It's critical to comprehend the elements that can stop fraud. Employees of state-owned banks in Batam were given questionnaires as part of the quantitative approach utilized in this study to collect data. The results of the study indicate that internal audit has a significant influence on fraud prevention. This indicates that the effectiveness of the internal audit function in identifying weaknesses and ensuring compliance with operational procedures plays an important role in minimizing the potential for fraud. However, the results of the study also show that internal control does not have a significant influence on fraud prevention partially. However, when tested simultaneously, internal audit and internal control together have a significant influence on fraud prevention. This finding emphasizes the importance of synergy between internal audit and internal control in creating an effective system to prevent fraud in the banking sector. Therefore, banks need to increase the role of internal audit and ensure good coordination with the internal control system to achieve optimal results in fraud prevention efforts.
Mempelajari Potensi Bisnis: Analisis Laporan Keuangan dan Penerapan SAK EMKM untuk Studio Olahraga: Studying Business Potential: Financial Report Analysis and Application of SAK EMKM for Sports Studio Julianti, R. Adelia Renggani; Ganjar, Deswinta Amelia; Fauzyyah, Nayla Miftah; Salsabil, Nisa Salwa; Kurniati, Fitrina
JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i1.9431

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memegang peranan penting dalam perekonomian Indonesia, memberikan kontribusi besar dalam penyerapan tenaga kerja dan peningkatan Produk Domestik Bruto (PDB). Namun, UMKM juga menghadapi berbagai tantangan, terutama dalam pengelolaan keuangan yang efektif dan efisien. Penelitian ini bertujuan untuk menganalisis penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) pada K2kha Studio, sebuah studio olahraga yang mengalami permasalahan likuiditas akibat penurunan pendapatan serta beban kewajiban tetap yang tinggi. Permasalahan utama yang dihadapi adalah praktik pencatatan keuangan yang belum memadai dan tidak mencerminkan kondisi keuangan yang sebenarnya, seperti pencatatan aset dan penyusutan yang tidak teratur. Penelitian ini menggunakan metode kualitatif melalui wawancara, observasi, dan analisis dokumen keuangan untuk menggali lebih dalam praktik pencatatan keuangan K2kha Studio serta kendala yang dihadapi dalam mengelola arus kas dan kewajiban. Hasil analisis menunjukkan bahwa K2kha Studio masih mengandalkan pencatatan keuangan manual dan sederhana, yang berdampak pada kurangnya informasi akurat mengenai posisi keuangan dan arus kas. Disarankan agar K2kha Studio menerapkan pencatatan sesuai standar SAK EMKM, mencatat aset secara terperinci, serta mengeksplorasi strategi peningkatan pendapatan seperti penyewaan alat olahraga dan penawaran paket pelatihan bagi perusahaan. Langkah-langkah ini diharapkan dapat membantu meningkatkan likuiditas dan memastikan keberlanjutan usaha K2kha Studio.
PENGARUH UKURAN PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Efriyenti, Dian; Azmiana , Risca; L. Tobing, Vargo Christian
JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i1.9436

Abstract

Public financial case involving manipulation of financial reports by PT. Lippo proves that the practice of manipulation has not resolved the problems experienced, due to a lack of supervision from the commissioner, so that the government in Indonesia has made a bailout. This financial manipulation occurs due to weak implementation of corporate governance. The main characteristic of such activities is the lack of self-interested actions on the part of company managers. Small companies carry out more earnings management practices than large companies. This is because small companies tend to want to show the condition of a company that is performing well so that investors invest their capital in the company. Large companies can manage risks related to politics, so large companies tend to increase fiscal profits to increase external funds. The aim of this research is to analyze the influence of company size on earnings management, to analyze the influence of Good Corporate Governance on earnings management, to analyze the influence of company size and Good Corporate Governance on earnings management. The total registered population is 48 mining companies. The results of data processing show that company size and Good Corporate Governance influence earnings management both partially and simultaneously.
PENGARUH BUDAYA KERJA, PELATIHAN DAN KEPRIBADIAN TERHADAP KEPUASAN KERJA SERTA IMPLIKASINYA PADA KOMITMEN ORGANISASIONAL Romi, Hutri Agus; Wisra, Mefri Yudi
JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i1.9439

Abstract

This study is how to improve organizational commitment (Empirical Study on Security Guards of Security Service Business Entities in Batam City) partially or simultaneously work culture, training, personality and job satisfaction towards organizational commitment. The research method used is descriptive and verification involving a research sample of 373 security guards. Hypothesis testing using structural equations (Structural Equation Modeling) with the LISREL 8.70 application program. This study proves that there is a positive and significant influence of work culture, training and personality variables on job satisfaction both partially and together with a contribution of 58%. This study proves that work culture, training, personality and job satisfaction variables influence organizational commitment with a contribution of 87% with the most dominant variable influencing organizational commitment being job satisfaction. While the most dominant variable influencing job satisfaction is work culture. Another finding from the results of this study is that job satisfaction functions as a mediating variable for the three exogenous variables on organizational commitment. This study recommends improving the performance of security guards at Security Service Business Entities in Batam City by paying attention to job satisfaction, especially in rewards.
DAMPAK DESENTRALISASI FISKAL TERHADAP KESEJAHTERAAN EKONOMI DAN KEADILAN SOSIAL DI PROVINSI KEPULAUAN RIAU Yunanda, Sutia
JURNAL AKUNTANSI BARELANG Vol 9 No 2 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i2.9472

Abstract

This study aims to analyze the impact of fiscal decentralization on economic welfare and social justice in the Riau Islands Province. Fiscal decentralization, which includes economic growth, distribution of General Allocation Funds and Special Allocation Funds , is expected to increase regional autonomy in budget management so that it can accelerate local economic development and improve the quality of life of the community. In the context of the Riau Islands Province, which consists of remote islands with significant geographical challenges, the implementation of fiscal decentralization occurs in the problem of inter-regional inequality, limited access, and high distribution costs of funds. This study uses a qualitative analysis method to measure the fiscal impact on economic growth, equitable development, and increasing the Human Development Index in several districts/cities in the Riau Islands. The results of the study show that fiscal decentralization contributes to improving economic welfare in developed areas such as Batam and Tanjungpinang. However, inequality in welfare and access to basic services still occurs in remote areas such as Lingga and the Anambas Islands. The limited capacity of local governments in budget planning and supervision also hinders the optimal use of General Allocation Funds and Special Allocation Funds throughout the region. Overall, fiscal decentralization has a positive impact on economic growth and public welfare in the Riau Islands Province, but there are still challenges in realizing equitable social justice. Therefore, a more adaptive and collaborative strategy is needed between the central and regional governments to overcome geographical barriers, increase administrative capacity, and ensure equitable distribution of benefits from fiscal policies throughout the Riau Islands.
PENGARUH MEDIA EXPOSURE, KINERJA LINGKUNGAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP CARBON EMISSION DISCLOSURE Alfiani, Annisa Dewi; Damayanti, Riska
JURNAL AKUNTANSI BARELANG Vol 9 No 2 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i2.9517

Abstract

This study aims to determine the effect of Media Exposure on Carbon Emission Disclosure, Environmental Performance on Carbon Emission Disclosure, Company Growth on Carbon Emission Disclosure This type of research is quantitative research with an associative approach. The population in this study are LQ45 index companies listed on the Indonesia Stock Exchange in 2019-2023 by taking Sustainability Report and Annual Report for the 2019-2023 period using purposive sampling. The sample of this study is LQ45 companies listed on the Indonesia Stock Exchange (BEI) in 2019-2023. The population used in this study were 65 companies with a selected sample of 20 companies with a total of 100 data observations. This study uses four variables, namely Media Exposure, Environmental Performance, and Company Growth as independent variables while the dependent variable is Carbon Emission Disclodure. The test used is panel data regression analysis using the Eviews 12 program. The results of this study indicate that the Media Exposure and company growth variables have no effect on Carbon Emission Disclosure, the results of this study indicate that the Environmental Performance variable has an effect on Carbon Emission Disclosure. Simultaneously, the results of this study indicate that Media Exposure, Environmental Performance, and Company Growth together have an effect on Carbon Emission Disclosure.
PENGARUH PERSEPSI, MEKANISME PEMBAYARAN DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA BATAM SELATAN Sitio, Evlin Uli Carolin; Poniman, Poniman
JURNAL AKUNTANSI BARELANG Vol 9 No 2 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i2.9710

Abstract

The purpose of this study is to evaluate the effect of the independent variables on the dependent variable. In this study, the independent variables include perception, payment mechanism, and service quality. Meanwhile, the dependent variable is compliance. Compliance is a process that involves administrative steps and is required to fulfill tax obligations set out in tax regulations. The population studied was taxpayers registered in Batam, while the sample was taken using the Slovin formula with a 10% margin of error percentage. This study uses a quantitative approach is used as a testing method. Data collection was carried out using a questionnaire given to 100 respondents and then analyzed using a Likert scale. The collected data was processed with the help of SPSS. The linear regression analysis process in this study aims to understand the interaction between variables. The research findings show that perception has a positive and significant influence on taxpayer compliance, the payment mechanism also affects positively and significantly, as well as the quality of service which has a positive and significant impact on compliance.. The f test also shows that perception, payment mechanism, and service quality have a positive and significant influence on taxpayer compliance.
PENGARUH SALES GROWTH, CAPITAL INTENSITY DAN ENVIRONMENTAL SOCIAL AND GOVERNANCE (ESG) TERHADAP TAX AVOIDANCE Nurjanah, Siti; Romadhina, Anggun Putri
JURNAL AKUNTANSI BARELANG Vol 9 No 2 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i2.9832

Abstract

This study aims to analyze the effect of sales growth, capital intensity and environmental social and governance on tax avoidance. The type of research used is a quantitative research method using secondary data, by analyzing company financial reports and sustainability reports of companies in the manufacturing sector listed on the Indonesia Stock Exchange (IDX) during the period 2018 to 2022. The sample used in this research was 9 companies using a purposive sampling technique.The panel data regression model was used as the research methodology in this study. Analysis of research results using the Eviews 12. The research results show that the best model is the Common Effect Model (CEM). The results of this research show that Sales Growth partially influences tax avoidance, Capital Intensity partially influences tax avoidance, Environmental social and governance has no influence on tax avoidance and simultaneously sales growth, capital intensity and Environmental social and governance influence tax avoidance.
PENGARUH KONSERVATISME AKUNTANSI, DERIVATIF KEUANGAN, KEPEMILIKAN ASING DAN KEPEMILKAN PUBLIK TERHADAP AGRESIVITAS PAJAK Lestari, Fuzi; Romadhina, Anggun Putri
JURNAL AKUNTANSI BARELANG Vol 9 No 2 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i2.9884

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh konservatisme akuntansi, derivative keuangan,kepemilikan asing,kepemilikan public terhadap agresivitas pajak. Penelitian ini dilakukan dengan menganalisis laporan keuangan perusahaan pada sector pertambangan dan energy yang terdaftar di bursa efek Indonesia (BEI) selama periode 2018 sampai dengan 2022. Sampel yang dgunakan dalam penelitian ini sebanyak 27 perusahaan dengan menggunakan teknik pengambilan sampel Purposive sampling. Variable yang digunakan dalam penelitian ini yaitu konservatisme akuntansi (X1), derivarif keuangan (X2),kepemilikan asing (X3), kepemilikan public (X4), terhadap agresivitas pajak (Y).model regresi data panel digunakan sebagai metodelogi penelitian pada penelitian ini. Analisa penelitian menggunakan Eviews 12. Hasil penelitian ini menunjukan bahwa model terbaik adalah model Common Effect Model (CEM). Hasil penelitian ini menunjukan bahwa konservatisme akuntansi tidak berpengaruh terhadap agresivitas pajak, derivatif keuangan tidak berpengaruh terhadap agresivitas pajak, kepemilikan asing tidak berpengaruh terhadap agresivitas pajak, kepemilikan public berpengaruh secara parsial terhadap agresivitas pajak.

Page 17 of 21 | Total Record : 207

 15   16   17   18   19 

Filter by Year

2017 2025


Reset
Filter By Issues
All Issue Vol 10 No 1 (2025): Jurnal Akuntansi Barelang Vol 9 No 2 (2025): Jurnal Akuntansi Barelang Vol 9 No 1 (2024): Jurnal Akuntansi Barelang Vol 8 No 2 (2024): Jurnal Akuntansi Barelang Vol 8 No 1 (2023): Jurnal Akuntansi Barelang Vol 7 No 2 (2023): Jurnal Akuntansi Barelang Vol 7 No 1 (2022): Jurnal Akuntansi Barelang Vol 6 No 2 (2022): Jurnal Akuntansi Barelang Vol 6 No 1 (2021): Jurnal Akuntansi Barelang Vol 5 No 2 (2021): Jurnal Akuntansi Barelang Vol 5 No 1 (2020): Jurnal Akuntansi Barelang Vol 4 No 2 (2020): Jurnal Akuntansi Barelang Vol 4 No 1 (2019): Jurnal Akuntansi Barelang Vol 3 No 2 (2019): Jurnal Akuntansi Barelang Vol 2 No 1 (2017): Jurnal Akuntansi Barelang Vol 3 No 1 (2018): Jurnal Akuntansi Barelang Vol 2 No 2 (2018): Jurnal Akuntansi Barelang Vol 1 No 2 (2017): Jurnal Akuntansi Barelang More Issue