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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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IMPLEMENTASI PELAPORAN ESG DALAM AKUNTANSI MANAJEMEN Husda, Anggun Permata; Alkam, Rahayu
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.v10i1.10697

Abstract

This study aims to examine the implementation of Environmental, Social, and Governance (ESG) reporting in management accounting using the Systematic Literature Review (SLR) method. The Watase Uake platform is employed as a supporting tool for collecting, selecting, and analyzing relevant literature. Data were obtained from national and international scientific publications from 2015 to 2025 that discuss the integration of ESG into management accounting practices. The findings reveal that ESG reporting plays a significant role in enhancing transparency, accountability, and strategic decision-making toward sustainability. Management accounting serves a crucial function in providing relevant information for performance measurement and organizational sustainability reporting. However, several challenges remain, including the absence of unified reporting standards, differences in regulatory frameworks, and limited organizational readiness to integrate ESG aspects into internal accounting systems. This study contributes both theoretically and practically to the development of sustainability-oriented management accounting systems and enriches the body of literature concerning the relationship between ESG reporting and management accounting practices.
AUDIT REPORT LAG KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2020-2024 Minawati, Minawati; Malahayati, Rina; Jamaris, Edi
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.v10i1.10709

Abstract

The late publication of a company's financial report is known as Audit Report Lag. Timeliness in submitting financial reports is crucial and is governed by various official regulations. This should encourage public companies to report their financial statements on time. The purpose of this study is to determine and analyze the effect of Financial Audit Report Lag on Manufacturing Companies Listed on the IDX in 2020-2025. This research uses a quantitative approach. The sampling technique used in this study is a census method or saturated sampling, where the entire population is used as a sample. Therefore, the total population used in this study is 12 Manufacturing Companies in the Food and Beverage Subsector x 5 years = 60 data. The type of data used in this study is quantitative data with secondary data sources, namely company financial reports. The collected data were tested using descriptive statistics, classical assumption tests, multiple linear regression, and simultaneous and partial hypothesis testing using SPSS software. Profitability partially had a positive and significant effect on audit report lag. Solvency partially had a negative and significant effect on audit report lag. Company size partially had a positive and significant effect on audit report lag. Profitability, solvency, and company size simultaneously had a positive and significant effect on audit report lag. Variations in the variables Profitability, solvency, and company size explained 52.5% of their effect on audit report lag, while the remaining 47,5% was due to variations in other variables not explained in this study, such as cash flow, etc.
ANALISIS KESULITAN KEUANGAN PT SRITEX Ramdani, Edon
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.v10i1.10765

Abstract

This study aims to analyze the financial performance of PT Sritex in the period 2014 to 2024, so that it was declared bankrupt in 2025. What factors caused the Company to go bankrupt. measurement of financial difficulties using the Grover, Springate and Zmijewski models. The three models are used because they are common or frequently used and the measurement method is simple but is able to provide a fairly strong picture of the potential bankruptcy of a Company. Based on the calculation of financial difficulties with three models namely Grover, Springate and Zmijewski, the three models produce the same conclusion that PT Sritex has been in financial difficulties from 2021 to 2024. Financial difficulties began in 2021 where the Company's working capital was in a minus position of 982,037,149 US $, although in terms of sales it was still quite high at 847,523,131 US $ but the Company's profits were unable to cover the debt which had reached 1,571,358,369 US $. In the case of PT Sritex, it can be concluded that the financial difficulties experienced by the Company were caused by two main factors, namely, a very large increase in the amount of debt in 2021 without being accompanied by the ability of the Company's management to earn sufficient profits to pay the Company's obligations, then another main factor is poor Corporate Governance, where debt that should have been used to increase the Company's productivity was actually misused by the Company's management. Keywords: Performance, Finance, Bankruptcy, Sritex, Governance
DETERMINASI YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK KOTA BATAM Banjarnahor, Haposan; Poniman, Poniman
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.v10i1.10791

Abstract

Taxpayer Compliance as a Taxable Object is Crucial in Enhancing Tax Revenue This is particularly significant at the Primary Tax Office of South Batam City, an industrial region. This study aims to analyze the influence of tax comprehension, tax socialization, and tax services on taxpayer compliance.Testing Criteria The assessment uses the following criteria:Cronbach’s alpha value < 0.6 Poor reliability Cronbach’s alpha value 0.6 - 0.79 Acceptable reliability Cronbach’s alpha value ≥ 0.8 Good reliability Regression Analysis Results Variable X1 (Tax Comprehension) Positive regression coefficient (b = 0.150). Interpretation: A 1-point increase in X1 leads to a 0.150 increase in Y (taxpayer compliance). Variable X2 (Tax Socialization) Positive regression coefficient (b = 0.064).Interpretation: A 1-point increase in X2 leads to a 0.064 increase in Y. Variable X3 (Tax Services): Negative regression coefficient (b = -0.001). Interpretation: A 1-point increase in X3 results in a 0.001 decrease in Y. F-Test and Significance Analysis Calculated F-value (1.313) < F-table (3.939) Significance value (0.275) > 0.05 Conclusion: Variables X1, X2, and X3 do not simultaneously affect Y (taxpayer compliance
DAMPAK RESTRUKTURISASI PADA KINERJA PERUSAHAAN Efriyenti, Dian; Prima, Argo Putra; Mulawarman, Mulawarman; Yusuf, Muhammad
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.v10i1.10806

Abstract

The case of PT Lippo's financial report manipulation is clear evidence that accounting fraud can still occur due to weak oversight by the board of commissioners. This situation even forced the government to intervene and provide assistance. This phenomenon demonstrates the weak implementation of Good Corporate Governance (GCG), where managers' personal interests prevail over the company's interests. Furthermore, company size also influences earnings management practices. Small companies more often engage in earnings management to present a superior performance to attract investors. Meanwhile, large companies are typically better able to manage risks, including political risks, allowing them to focus more on maximizing profits to strengthen the ecosystem. This study aims to examine how company size and GCG influence earnings management practices, both separately and jointly. The results of the study, conducted on 48 listed mining companies, found that company size and GCG significantly influence earnings management practices. This means that good governance and proportional company management are crucial for mitigating the risk of financial report manipulation.
PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Tamonob, Marfin Aryanto; Darma, Sapta Setia
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.v10i1.10814

Abstract

Penelitian ini bertujuan untuk mengungkapkan pengaruh good corporate governance yang diproksikan komisaris independen, komite audit, corporate social responsibility, dan ukuran perusahaan terhadap tax avoidance. Jenis penelitian ini menggunakan metode penelitian kuantitatif asosiatif. Populasi dalam penelitian ini adalah perusahaan subsektor perbankan yang terdaftar di Bursa Efek Indonesia tahun 2019–2023. Teknik pengambilan sampel dalam penelitian ini didasarkan pada teknik purposive sampling. Populasi pada penelitian ini sebanyak 47 perusahaan yang terdaftar pada Bursa Efek Indonesia pada subsektor perbankan dengan adanya kriteria pemilihan sampel diperoleh sampel sebanyak 11 perusahaan, sehingga jumlah observasi data sebanyak 55. Penelitian ini menggunakan alat statistic yaitu software eviews versi 13. Teknik analisis yang digunakan merupakan regresi data panel. Hasil penelitian menunjukkan bahwa secara parsial komisaris independen, komite audit, corporate social responsibility, dan ukuran perusahaan tidak berpengaruh terhadap tax avoidance. Sedangkan secara simultan komisaris independen, komite audit, corporate social responsibility, dan ukuran perusahaan tidak berpengaruh terhadap tax avoidance.
ANALISIS TEMUAN AUDIT BERDASARKAN LAPORAN HASIL PEMERIKSAAN (LHP) BPK DI PROVINSI SULAWESI TENGGARA TA 2018-2022 Rika, Abdul Rachman
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.v10i1.10881

Abstract

This study aims to analyze the audit findings of the Audit BPK that occurred in Southeast Sulawesi Province. The analysis carried out is generally carried out in four parts starting from the Analysis of Accounts Based on the Findings of the BPK Audit Report on the Regional Government Financial Report, then the frequency analysis of findings will be analyzed based on the Type of Regional Government Financial Report on the same account, conducting problem analysis of the findings accounts, and analyzing recurring findings in the accounts of the Regional Government Financial Report in Southeast Sulawesi Province for the 2018-2022 Budget Year. The study uses secondary data obtained from the Audit Report of the Audit Board of Indonesia in Southeast Sulawesi Province during the period 2018 to 2022. The type of research used is qualitative research with an analysis method using content analysis. The results of the study show that the pattern of findings occurs due to lack of supervision by each level in each Regional Apparatus Organization and non-compliance with laws and regulations carried out by government officials, and not all findings that occur more than once in the same account have indications of repeated findings, but the results of this study analysis show several accounts that have indications of repeated findings. Based on the frequency of findings based on the type of financial report, weaknesses in the internal control system and non-compliance with laws and regulations in the management of the Southeast Sulawesi Provincial Government Finance are still found, which are caused by weak internal control systems in each Regional Apparatus Organization, non-compliance with laws and regulations, the role of other parties that are not optimal, and incomplete follow-up.

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