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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 PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, STRUKTUR MODAL, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIHAN MANAJERIAL SEBAGAI VARIABEL MODERASI Hasanah, Padilatul; Oktavianna , Rakhmawati
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.v9i2.9933

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis Peran Kepemilikan Manajerial dalam Moderasi Hubungan Pengungkapan Corporate Social Responsibility, Struktur Modal, dan Kinerja Keuangan Terhadap Nilai perusahaan pada perusahaan consumer non-cyclicals atau barang konsumen primer yang terdaftar di Bursa Efek Indonesia untuk periode 2019 sampai 2023. Jenis penelitian ini adalah penelitian kuantitatif asosiatif. Populasi penelitian ini adalah perusahaan consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia pada periode 2019 sampai 2023. Teknik pengambilan sampel pada penelitian ini adalah teknik purposive sampling dengan hasil dari 125 populasi penelitian menjadi 18 sampel penelitian yang diolah dalam penelitian ini. Data yang digunakan adalah data panel yang diperoleh dari data sekunder yang dikumpulkan dengan metode keperpustakaan dan dokumentasi. Metode analisis data terdiri dari analisis statistic deskriptif, regresi data panel, dan Moderated Regression Analysis (MRA) dengan menggunakan Microsoft Excel dan EViews 12. Hasil penelitian menunjukan bahwa, pengungkapan corporate social responsibility tidak berpengaruh terhadap nilai perusahaan, tetapi struktur modal dan kinerja keuangan dengan proksi Return on Asset (ROA) berpengaruh negatif terhadap nilai perusahaan, dan kinerja keuangan dengan proksi Return on Equity (ROE) berpengaruh positif terhadap nilai perusahaan. Sedangkan Kepemilikan manajerial tidak mampu memoderasi hubungan pengungkapan corporate social responsibility, struktur modal, dan kinerja keuangan terhadap nilai perusahaan.
ANALISIS PENGGUNAAN CLOUD COMPUTING TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL DALAM PROSES AUDIT INTERNAL Gunawan, Zahra; 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.v9i2.9934

Abstract

This study aims to provide readers with an understanding of the application of cloud computing to effectiveness in the audit process, the use of cloud computing in internal control and the use of cloud computing in the audit process. The research method used qualitative methods obtained from interviews with informants. The results showed that cloud computing is a tool used in the internal quality audit process which is used as a centralized data storage for audits and can be accessed through a dashboard. It provides convenience in document access and speeds up audit documents. However, cloud computing has obstacles in data security in the risk of data leakage. In overcoming this, there is a separation of duties in granting cloud computing access approval.
PERAN DYNAMIC CAPABILITY DALAM MENGOPTIMALKAN ANALISIS COST VOLUME PROFIT (CVP) SEBAGAI ALAT PERENCANAAN LABA PADA UMKM BUBUR AYAM DAN AYAM GEPREK BU ARNIZ Hanum, Fadia Agustina; 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.v9i2.9950

Abstract

This study aims to analyze the influence of competence, discipline, and pain The reserch aims to analyze the financial potential and performance of the UMKM Bubur Ayam and Ayam Geprek Bu Arniz in 2024, using Cost Volume Profit (CVP) analysis to plan for more effective profits. In the face of increasingly intense competition, it is crucial for businesses to develop dynamic capabilities and appropriate strategies. This research uses a qualitative approach with a field study, involving the UMKM owner as the main informant, to understand the internal and external conditions and how the business adapts to environmental changes. The results show that the business has significant financial potential, with sales reaching IDR 284,700,000. The break-even point is achieved at 412 servings or IDR 5,373,913 in revenue, with a contribution margin ratio of 69%, meaning nearly 70% of sales are used to cover fixed costs and generate profits. The Margin of Safety of IDR 279,326,087 indicates room for a decrease in sales without incurring losses, while the Degree of Operating Leverage of 1.01 shows a small impact of sales changes on profit. Overall, Bubur Ayam and Ayam Geprek Bu Arniz demonstrates positive performance and has the potential for continued growth, particularly with product innovation and a strong understanding of market needs.
PENGARUH EARNING PER SHARE DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA L. Tobing, Vargo Christian; Simatupang, Eva Malina; Efriyenty, Dian; Azmiana, Risca
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.v9i2.9976

Abstract

The capital market is a meeting place between stock sellers (parties who need funds) and stock buyers (parties who invest in shares). This study was conducted with the aim of knowing the effect of earning per share and dividend policy on stock prices. The objects in this study are automotive and component companies listed on the Indonesia Stock Exchange. The research period is 2017 to 2021. The population in the study amounted to 13 companies. Sampling using purposive sampling method, namely by setting criteria for research. The samples used in this study were 7 companies. The analysis methods that will be used in this study are: descriptive analysis, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis and hypothesis testing; partial test (t test) and simultaneous test (F test). The results stated that earning per share and dividend policy partially and simultaneously had a significant effect on stock prices
PENGETAHUAN AKUNTANSI DAN KARAKTER KEPEMIMPINAN TERHADAP KINERJA MANAJERIAL Wibowo, Agung Edy; Cahayani, Kartika; Silitonga, Frangky; Supratman, Supratman; L. Tobing, Vargo Christian
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.v9i2.10004

Abstract

In today's complex business environment, a robust understanding of accounting is paramount, serving as the bedrock for sound financial health, strategic decision-making, regulatory compliance, and comprehensive performance evaluation. This essential knowledge allows organizations to accurately track income and expenditures, manage cash flow effectively, and ensure transparency for stakeholders. Building upon this foundation, strong and transformative leadership significantly amplifies managerial performance by inspiring teams to transcend ordinary expectations, fostering a culture of innovation, and aligning individual efforts with overarching organizational visions. Such leaders empower their workforce, encourage critical thinking and ethical behavior, and develop strong interpersonal relationships, which collectively cultivate higher levels of employee commitment, job satisfaction, and ultimately, superior operational and strategic outcomes. The test results, using a convenience sampling method with 51 respondents, indicate that: accounting knowledge alone does not have a significant influence on managerial performance, however, this knowledge significantly affects transformative leadership character. This study also found that leadership character has a significant influence on managerial performance. Furthermore, it was found that leadership character significantly mediates the influence of accounting knowledge on managerial performance
STRATEGIC MANAGEMENT ACCOUNTING PRACTICES: A LITERATURE REVIEW Husda, Anggun Permata; Rustam, Triana Ananda; Banjarnahor, Haposan
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.v9i2.10007

Abstract

Accounting techniques for strategic management incorporate both non-financial and financial data into an organization's strategic decision-making process. Through an examination of the literature, the study seeks to ascertain the practice of strategic management accounting. The balanced scorecard, value chain analysis, and competitive benchmarking are just a few of the frequently utilized strategic management accounting tools and methodologies that are identified in this study. Google Scholar, a significant source of Indonesian scientific publications over the previous ten years, was used in the study's literature analysis to ascertain the use of strategic management accounting. This literature review provides a thorough picture of the development of research on the relationship between strategic management accounting, service quality, knowledge management, and performance by methodically arranging findings, methodology, and concepts chronologically. Optimizing strategic decision-making, resource management, and service quality all depend on the successful integration of strategic management accounting. It is anticipated that the organization will benefit greatly from the synergy between these components. By providing a more thorough understanding of the genesis, advantages, and difficulties of strategic management accounting techniques, this study advances management accounting theory and practice. Empirical investigation of the efficacy of strategic management accounting techniques in various industry and national contexts is one of the recommendations for additional research.
PENGARUH QUALITY CONTROL, SIKLUS PRODUKSI, DAN MANAJEMEN PERSEDIAAN BARANG JADI TERHADAP PENGENDALIAN INTERNAL DI PT. SAT NUSAPERSADA TBK Augustine, Anggie Putri; Richmayati, Maya; Fadlilah, Andi Hidayatul
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.9954

Abstract

The urgency of this research lies in the importance of effective internal control in enhancing operational efficiency and reducing the risk of errors in production. This study employs a quantitative method using multiple regression analysis to examine the influence of each variable on internal control. The findings reveal that the Production Cycle has the most significant impact on internal control, followed by Quality Control and Finished Goods Inventory Management. The simultaneous test (F-test) also indicates that all three variables collectively have a significant effect on internal control. The coefficient of determination (R²) of 92.7% suggests that the research model is highly effective in explaining the variations in internal control. In conclusion, the Production Cycle, Quality Control, and Finished Goods Inventory Management significantly influence internal control at PT. Sat Nusapersada Tbk. Therefore, it is recommended that the company optimize the management of these three variables to improve operational efficiency and strengthen the existing internal control system. This study provides valuable insights for the company in addressing challenges in the increasingly competitive manufacturing industry.
PENGARUH GOOD CORPORATE GOVERNANCE, MEKANISME BONUS DAN TUNNGELING INCENTIVE TERHADAP PRAKTIK TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN PERIODE 2020-2023 Damayanti, Alvia; Richmayati, Maya; Laili, Nur Isra; Ramadhany, Andi Auliya; Fadlilah, Andi Hidayatul
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.9958

Abstract

From 2020 to 2023, this research looks at food and drink manufacturing businesses listed on the Indonesia Stock Exchange to see how transfer pricing is affected by good corporate governance, bonus mechanisms, and tunneling incentives. Purposive sampling was used to choose data from consolidation financial reports, which were then analyzed using multiple linear regression. According to the results, Good Corporate Governance considerably decreases Transfer Pricing, suggesting that executive discretion is limited by independent supervisory scrutiny. It seems that performance-based incentives are not the main factor driving Transfer Pricing, since Bonus Mechanisms have a positive but negligible influence. At the same time, Tunneling Incentives) cut down on Transfer Pricing, which means that more oversight and less such tactics are possible with more foreign ownership. The analyzed variables good corporate governance, bonus mechanism and tunneling incentive all show significant correlations with Transfer Pricing, according to the correlation analysis. With an Adjusted R Squared value of 0.266, the model suggests that the variables under investigation account for 26.6% of the variation in Transfer Pricing, while other, unexplored factors contribute to the remaining 73.4%
PENGARUH SISTEM PENGENDALIAN INTERNAL, KOMITMEN ORGANISASI, DAN KOMPETENSI APARATUR DESA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI EMPIRIS PADA DESA-DESA DI KECAMATAN TAPUNG HILIR KABUPATEN KAMPAR) Fadila, Doremi; Armel, R.Septian; Suriyanti, Linda Hetri
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10003

Abstract

This research aims to determine the influence of the internal control system, organizational commitment and competency of village officials on the accountability of village fund management in villages in Tapung Hilir District, Kampar Regency. The method used in research is a quantitative method. The population in this study were all village officials including the Village Head, Village Secretary, Head of Section/Government Affairs, Head of Section/Development Affairs, Head of Section/Community Empowerment Affairs, Head of Section/People's Welfare Affairs, Head of Section/General Affairs, and Head Sections/Financial Affairs in Tapung Hilir District, Kampar Regency, totaling 128. The sample used was purposive sampling, totaling 64 respondents. The data collection used was a questionnaire distributed to Village Apparatus officials in Tapung Hilir District, Kampar Regency. Data were analyzed using the SPSS 22 program. The results of the analysis show that the finding that the internal control system has a positive effect on village fund management accountability and the correlation between the internal control system variables and the Village Fund Management Accountability variable shows a correlation of 0.220, which means that the correlation coefficient is at a low level of relationship, namely 0.20-0.399. Competency of village officials has a positive effect on accountability in managing village funds and the correlation between the variable organizational commitment, internal control system of funds, the variable Village Fund Management Accountability shows a correlation of 0.227, which means that the magnitude of the correlation coefficient is at a low level of relationship, namely 0.20-0.399, while organizational commitment has no effect on accountability in village fund management and the correlation between the apparatus competency variable and the Village Fund Management Accountability variable shows 0.020, which means the correlation coefficient is at a very low level of relationship, namely 0.00-0.199.
PENGARUH STRUKTUR MODAL, VOLUME PERDAGANGAN SAHAM DAN KAPITALISASI PASAR TERHADAP RETURN SAHAM Adrian, Muhammad; Ratnasari, Fina
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10062

Abstract

This study investigates the effect of capital structure, stock trading volume, and market capitalization on stock returns in the banking sub-sector. The research employs a quantitative method using secondary data analyzed through panel data regression over a five-year period from 2019 to 2023, with a sample of 47 banking companies. The analysis involves descriptive statistics, classical assumption testing, panel data regression model testing, and hypothesis testing using EViews 12. The findings reveal that capital structure, stock trading volume, and market capitalization each exert a significant partial effect on stock returns. Furthermore, these variables collectively influence stock returns, as demonstrated by the results of simultaneous testing. The coefficient of determination indicates that 47.81 percent of the variation in stock returns is explained by the variables studied, while the remaining 52.19 percent is attributed to other factors beyond the scope of this research. The study concludes that capital structure, stock trading volume, and market capitalization play an important role in shaping stock returns within the banking sub-sector.

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