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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 207 Documents
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PENGARUH MEDIA EXPOSURE, CORPORATE GOVERNANCE, PERTUMBUHAN PERUSAHAAN TERHADAP CARBON EMISSION DISCLOSURE Astuti, Findi Dwi; Cahyani, Yenni Cahyani
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.v9i2.9888

Abstract

Penelitian ini bertujuan untuk menguji secara empiris apakah ada pengaruh antara Media Exposure, Corporate Governance, Pertumbuhan Perusahaan terhadap Carbon Emission Disclosure pada Perusahaan energi yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Corporate Governance yang digunakan dalam penelitian ini adalah Kepemilikan Institusional. Sumber data yang digunakan adalah data sekunder yang diperoleh dari Bursa Efek Indonesia, dengan mengambil Sustainability Report dan Annual Report periode tahun 2019-2023 dan dipilih menggunakan purposive sampling. Sampel penelitian ini adalah perusahaan energi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2023. Penelitian ini menggunakan empat variabel yaitu media exposure,kepemilikan institusional, dan pertumbuhan perusahaan sebagai variabel independen sedangkan variabel dependennya adalah Carbon Emission Disclodure. Uji yang digunakan adalah analisis regresi data panel dengan menggunakan program Eviews 12. Hasil penelitian ini menunjukkan bahwa variabel media exposure dan pertumbuhan perusahaan berpengaruh terhadap carbon emission disclosure, hasil penelitian ini menunjukkan bahwa variabel kepemilikan institusional tidak berbepngaruh terhadap carbon emission disclosure. Secara simultan, hasil penelitian ini menunjukkan bahwa media exposure,kepemilikan institusional, dan pertumbuhan perusahaan secara bersama- sama berpengaruh terhadap carbon emission disclosure. Keywords: Media Exposure, Corporate Governance, Institutional Ownership,Company Growth, Carbon Emission Disclosure.
PENGARUH PENGHINDARAN PAJAK, DEBT COVENANT, DAN MEKANISME BONUS TERHADAP TRANSFER PRICING Zahira, Sarah; Ratnasari, Fina
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.v9i2.9895

Abstract

The purpose of this study is to find out and test how Tax Avoidance, Debt Covenant, and Bonus Mechanism affect energy sector businesses listed on the Indonesia Stock Exchange for the period 2018 - 2023. This type of secondary research uses data and is quantitative associative. This research uses Microsoft Excel software and E-Views 12 is the data analysis technique used. The research population is energy sector companies listed on the Indonesia Stock Exchange in 2018 - 2023. Purposive sampling is the method used in this study to collect data, and because the population is 83 people, 5 data samples are taken. The results of these findings partially show that Tax Avoidance, Debt Covenant, and Bonus Mechanism have an effect on Transfer Pricing The findings of the study show that Tax Avoidance, Debt Covenant, and Bonus Mechanism have a simultaneous effect on Transfer Pricing.
PENGARUH TUNNELING INCENTIVE DAN INTANGIBLE ASSETS TERHADAP TRANSFER PRICING DENGAN TAX MINIMIZATION SEBAGAI VARIABEL MODERASI Hanna, Riska; Ratnasari, Fina
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.v9i2.9896

Abstract

The purpose of this research is to determine the effect of Tunneling Incentives and Intangible Assets on Transfer Pricing with Tax Minimization as a moderating variable. This study uses a sample of Non-Cyclical Consumer Sector Companies listed on the Indonesia Stock Exchange from 2019 to 2023. By utilizing financial statements and purposive sampling techniques, 9 companies were selected from a population of 125 in the Non-Cyclical Consumer Sector. A total of 45 data observations were obtained over five years. The analysis was conducted using Eviews version 13. The findings reveal that, although Tunneling Incentives no have affect transfer pricing, intangible assets have influence transfer pricing, tax minimization can moderate the effect of intangible assets, and tunneling incentives do not moderate transfer pricing.
PENGARUH GROWTH OPPPORTUNITY, PERTUMBUHAN PENJUALAN DAN KINERJA KEUANGAN TERHADAP STRUKTUR MODAL: (Studi Empiris Pada Perusahaan Sektor Consumer Non-Cyclicals di Bursa Efek Indonesia Tahun 2019 - 2023) Rahmawati, Dini; Purwasih, Desy
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.v9i2.9908

Abstract

In this research, the companies used as research objects are non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2019-2023. The research used in this research uses a quantitative approach in the form of data measured on a numerical scale and uses an associative method. The aim of this research is to test and obtain empirical evidence regarding the influence of growth opportunities, sales growth and financial performance on capital structure. Based on the test results, analysis and discussion in this research, Growth Opportunity has no effect on the capital structure of non-cyclical consumer sector companies. Sales growth affects the capital structure of non-cyclical consumer sector companies. Financial performance has no effect on the capital structure of non-cyclical consumer sector companies. Keywords: Non Cyclical Consumer Sector Companies, Growth Opportunities, Sales Growth, Financial Performance and Capital Structure.
PENGARUH STRUKTUR MODAL, RISIKO PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK Septriani, Devi; Arianti, Baiq Fitri
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.v9i2.9910

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal, risiko perusahaan, dan pertumbuhan penjualan terhadap penghindaraan pajak. Dalam penelitian ini variabel independen yang digunakan adalah struktur modal, risiko perusahaan dan pertumbuhan penjualan. Sedangkan variabel dependen adalah penghindaran pajak. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan deskriptif statistik. Metode analisis data yaitu data panel dengan analisis regresi menggunakan E-Views 12. Teknik pengambilan sampel yang digunakan adalah purposive sampling yang terdiri dari 13 perusahaan sektor property & real estate yang terdaftar di Bursa Efek Indonesia tahun 2019-2023 dan diperoleh 65 data penelitian. Hasil penelitian secara parsial menunjukan bahwa struktur modal tidak berpengaruh terhadap penghindaran pajak; risiko perusahaan berpengaruh positif terhadap penghindaran pajak; pertumbuhan penjualan tidak berpengaruh terhadap penghindaran pajak; serta tingkat struktur modal, risiko perusahaan, dan pertumbuhan penjualan, berpengaruh signifikan secara simultan terhadap penghindaran pajak.
E-COMMERCE DAN PENGELOLAAN KEUANGAN TERHADAP LABA USAHA UMKM Fatimah, Siti; Muzakki, Kafidin
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.v9i2.9914

Abstract

This study examines the influence of e-commerce and financial management on MSME business profits, with a focus on Simple Wholesale Bag MSMEs in Pasuruan. In recent years, ecommerce has become one of the important pillars in the growth of MSMEs in Indonesia, especially after the COVID-19 pandemic. This study uses a qualitative method with in-depth interviews with MSME owners, to explore the strategies implemented and the challenges faced. The results show that the adoption of e-commerce has a positive impact on increasing sales and profits, despite the challenges in financial management. In addition, digital marketing strategies such as live streaming and attractive promotions are the key to success in attracting customers. This study concludes that a good understanding of e-commerce and the effective use of financial management can increase business profits and business sustainability of MSMEs.
PENGARUH KEPEMILIKAN MANAJERIAL, PERSISTENSI LABA DAN SALES GROWTH TERHADAP MANAJEMEN LABA Ismail, Arfi Maulana; Karlina, Lilis
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.v9i2.9917

Abstract

This research aims to determine the influence of managerial ownership, profit persistence and sales growth. The population in this research is all companies in the Food and Beverages sector on the Indonesia Stock Exchange during the period 2019 to 2023. The population of this research is 84 companies. This research uses a data sample of 10 companies over a period of 5 years. Sampling was carried out using purposive sampling. This research is quantitative research that uses classical assumption tests and multiple linear regression analysis. The results of this research simultaneously (f test) show a significant value of 0.000000 <0.05, which means that the variables of managerial ownership, earnings persistence and sales growth partially have an influence on earnings management. The partial research results (t test) of the managerial ownership variable show a significant result of 0.5313 > 0.05, which means that the partial managerial ownership variable has no influence on earnings management, the earnings persistence variable shows a significant result of 0.0000 < 0 .05 which means that the earnings persistence variable partially has an influence on earnings management and the sales growth variable shows a significant result of 0.0342 <0.05 which means that the sales growth variable partially has an influence towards earnings management. Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial, persistensi laba dan sales growth. Populasi dalam penelitian ini adalah semua persuahaan di sektor Food and Beverages di Bursa Efek Indonesia selama periode 2019 sampai tahun 2023. Populasi dari penelitian ini ada 84 perusahaan penelitian ini menggunakan sampel data sebanyak 10 perusahaan dalam kurun waktu 5 tahun. Pengambilan sampel dilakukan menggunakan purposive sampling. Penelitian ini adalah penelitian kuantitatif yang menggunakan uji asumsi klasik dan analisis regresi linear berganda. Hasil penelitian ini secara simultan (uji f) menunjukan hasil nilai signifikan sebesar 0,000000 < 0,05 memiliki arti bahwa variabel kepemilikan manajerial, persistensi laba dan sales growth secara parsial memberikan pengaruh terhadap manajemen laba. Hasil penelitian secara parsial (uji t) variabel kepemilikan manajerial menunjukan hasil signifikan sebesar 0,5313 > 0,05 yang memiliki arti bahwa variabel kepemilikan manajerial secara parsial tidak memberikan pengaruh terhadap manajemen laba, variabel persistensi laba menunjukan hasil signifikan sebesar 0,0000 < 0,05 yang memiliki arti bahwa variabel persistensi laba secara parsial memberikan pengaruh terhadap manajemen laba dan variabel sales growth menunjukan hasil signifikan sebesar 0,0342 < 0,05 yang memiliki arti bahwa variabel sales growth secara parsial memberikan pengaruh terhadap manajemen laba.
IMPLEMENTASI SAK EMKM UNTUK PENINGKATAN LABA USAHA UMKM Haliza, Sabrina Ainur; Muzakki, Kafidin
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.v9i2.9922

Abstract

The purpose of this study was to determine the Implementation of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in preparing financial reports on Broiler Duck Farming MSMEs in order to help MSMEs in increasing business profits. This research uses a qualitative method with a descriptive approach, with data collection techniques including observation, documentation, literature and interviews with MSME owners. The results showed that butcher Duck MSMEs have implemented recording financial statements based on SAK EMKM, the reports prepared include profit and loss statements, statements of financial position and also notes to financial statements (CALK). With the application of SAK EMKM, business profits have increased from May to June 2024. The previous revenue of Rp 8,600,000 increased to Rp 10,200,000 while the operating profit increased from Rp 3,025,000 to Rp 4,530,000. This shows the successful implementation of improved financial management according to SAK EMKM, which is driven by more effective management of cost of goods sold and optimization of operational costs.
PENGARUH DIGITALISASI SISTEM AKUNTANSI (ACCURATE ONLINE) TERHADAP PENYUSUNAN LAPORAN KEUANGAN UMKM JAKET KULIT Faradisha, Fahreza Eka; Muzakki, Kafidin
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.v9i2.9929

Abstract

This purpose of this research is to ascertain how the Ambon Leather Jacket UMKM financial performance may be enhanced by the digitization of the accounting system via the use of Accurate Online. The method applied in this study is descriptive qualitative using a case study approach. The results of the study indicate that there are no significant obstacles in the implementation of Accurate Online at the Ambon Leather Jacket UMKM. Accurate Online facilitates the company owner in monitoring the company's financial condition and controlling the results of the financial reports produced. Based on the data, this UMKM has a cash balance of IDR 12,934,250 after deducting several expenses, and petty cash of IDR 500,000. In addition, the existing inventory reaches IDR 4,825,000 consisting of unsold merchandise, so that the total assets recorded are IDR 18,259,250. The implementation of Accurate Online at the Ambon Leather Jacket UMKM has been successful and proven to make the preparation of its financial reports more organized, in accordance with the expected objectives of digitalizing the accounting system.
STRATEGI PENGELOLAAN DANA BEASISWA KIP KULIAH GUNA MENGATASI PERILAKU KONSUMTIF DAN MENINGKATKAN PRESTASI AKADEMIK DI FAKULTAS EKONOMI UNIVESITAS NAHDLATUL ULAMA SIDOARJO Gunawan, Zulfaa; Fahriani, Dian
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.v9i2.9932

Abstract

This study aims to analyze the strategy of managing KIP Lecture scholarship funds to overcome consumptive behavior and improve the academic achievement of students of the Faculty of Economics, Nahdlatul Ulama University of Sidoarjo. The research method used is qualitative with a descriptive approach. Data were obtained through interviews with scholarship recipient students and the Head of Student Welfare. The results showed that although the scholarship aims to support education, some students tend to allocate funds for consumptive needs. The university implemented various strategies such as financial reporting mechanisms, financial literacy education, and the provision of student cooperatives as a means of saving. However, challenges such as late reporting and lack of financial awareness are still faced. Therefore, stricter supervision and increased student awareness in financial management are needed. With the right strategy, it is hoped that students can be more optimal in utilizing the scholarship to improve their academic performance

Page 18 of 21 | Total Record : 207

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