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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 228 Documents
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PENGARUH PENGETAHUAN AKUNTANSI DALAM MEMODERASI ANTARA PEMAHAMAN DAN SOSIALISASI TERHADAP KEPATUHAN PAJAK BAGI UMKM Ripda Nur Adha; Vargo Christian L. Tobing
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11278

Abstract

This study aims to analyze the effect of tax understanding and tax socialization on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs), as well as the role of accounting knowledge in moderating the relationship between these variables. This research employs a quantitative method with a survey approach and a cross-sectional research design. The data used are primary data obtained through the distribution of questionnaires to MSME actors who are registered as taxpayers and operate in Batam Kota District. The sampling method used is purposive sampling with criteria that the MSMEs are actively operating and registered as taxpayers. Data analysis was conducted using multiple linear regression analysis and Moderated Regression Analysis (MRA) to examine the role of the moderating variable. All data were processed using SPSS software to ensure valid and reliable research results. The population of this study consists of all MSME actors registered as taxpayers in Batam Kota District, with a sample of 91 respondents who met the research criteria. The results indicate that tax understanding and tax socialization have an effect on MSME tax compliance, as evidenced by a t-test value of 56.331 > 3.099 and a significance level of 0.00 < 0.05. In addition, accounting knowledge is proven to be able to moderate the effect of tax understanding and tax socialization on MSME tax compliance, as indicated by a regression coefficient of 0.026 and a significance level of 0.005 < 0.05. The implications of this study are expected to provide practical contributions for MSME actors in improving tax compliance through enhancing tax understanding and accounting knowledge. For the government, particularly tax authorities, the findings of this study may serve as a reference in designing more effective tax socialization strategies. Theoretically, this study is expected to enrich the literature related to MSME tax compliance in Indonesia. Keywords : Tax Compliance; Tax Understanding; Tax Socialization; Accounting Knowledge; MSMEs.
ANALISIS TINGKAT KESEHATAN BANK DENGAN PENDEKATAN RISK BASED BANK RATING (RBBR) PADA PT BANK RAKYAT INDONESIA (PERSERO) TBK Eva Malina Simatupang; Vargo Christian L. Tobing
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11446

Abstract

The assessment of a bank's soundness level is a crucial aspect in evaluating the performance and stability of a financial institution. This study aims to analyze the soundness level of PT Bank Rakyat Indonesia (Persero) Tbk for the period 2020–2024 using the Risk Based Bank Rating (RBBR) approach, which consists of four main components: Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital. This research employs a descriptive quantitative method with documentation techniques, collecting annual financial report data from the official website of PT Bank Rakyat Indonesia (Persero) Tbk. The analysis was conducted on ratios representing each component, such as NPL, LDR, ROA, NIM, CAR, and GCG assessment through self-assessment. The results indicate that PT Bank Rakyat Indonesia (Persero) Tbk has consistently maintained its soundness level within the “very healthy” category for five consecutive years. This reflects the management's ability to maintain asset quality, effective corporate governance, profitability, and capital adequacy. This study is expected to serve as an evaluation material and reference for the company in maintaining sustainable financial performance
Pengaruh Skala Usaha, Pendapatan Usaha, dan Pelatihan Akuntansi terhadap Penggunaan Informasi Akuntansi pada Usaha Mikro, Kecil, dan Menengah Bidang Kuliner di Batam Annisa Annisa; Nur Isra Laili; Ferdila Ferdila; Maya Richmayati; Khadijah Khadijah
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11452

Abstract

Penelitian ini menyelidiki dampak skala usaha, pendapatan, serta pelatihan akuntansi terhadap penggunaan informasi akuntansi pada UMKM dalam sektor kuliner di Batam. Dengan menerapkan pendekatan kuantitatif, penelitian ini memperoleh data melalui survei kuesioner yang disebarkan kepada 93 pemilik UMKM. Pengolahan data yang lebih mendalam dilakukan dengan menerapkan teknik regresi linier berganda, di mana perangkat lunak SPSS berperan sebagai instrumen analisis utama. Temuan penelitian mengungkapkan bahwa penggunaan informasi akuntansi secara signifikan terpengaruh oleh skala usaha, pendapatan, dan pelatihan akuntansi. Khususnya, skala usaha serta pelatihan akuntansi menunjukkan hubungan positif yang erat, sementara pendapatan memberikan efek yang relatif lebih kecil. Hasil ini menggaris bawahi pentingnya atribut intrinsik perusahaan dan pembelajaran akuntansi dalam memotivasi usaha kecil serta menengah untuk meningkatkan penggunaan informasi akuntansi mereka.
Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Untuk Mengikuti Program Relawan Pajak Sayyidah Salsabila; Achmad Wicaksono
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11471

Abstract

The tax volunteer program is a collaborative effort between the directorate general of taxes and higher education institutions designed to enhance public understanding and awareness of taxation through student participation. Nevertheless, students’ involvement in this program does not occur automatically and is shaped by various influencing factors. This study seeks to identify the factors that influence students’ interest in joining the Tax Volunteer Program and to explore how students interpret the experiences gained from their participation. A qualitative approach employing a descriptive exploratory method was applied, with data collected through in-depth interviews involving students who had served as tax volunteers. The results indicate that students’ interest is influenced by a combination of academic, social, and internal motivational factors, including alignment between the program and their academic discipline, support from the campus environment, and the motivation to improve tax knowledge and professional skills. Furthermore, direct engagement in assisting taxpayers contributes to the development of professional attitudes, enhanced communication abilities, and more favorable perceptions of the taxation field. This study concludes that the Tax Volunteer Program functions not only as a tool for public tax education but also as an experiential learning platform that fosters students’ interest, competencies, and career orientation in taxation.
PENGARUH KUALITAS PELAPORAN KEUANGAN, JATUH TEMPO UTANG, DAN KUALITAS LABA AKUNTANSI TERHADAP EFISIENSI INVESTASI PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Rinda Nurfita; Ferdila Ferdila; Baru Harahap; Andi Auliya Ramadhany; Khadijah Khadijah
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11472

Abstract

This study looks at how financial reporting quality, the length of time companies take to repay their debts, and the reliability of their earnings reports affect how efficiently they make investments in transportation and logistics firms listed on the Indonesia Stock Exchange from 2020 to 2024. The study looks at how a company's internal financial data and the way it manages its debt affect how well its investment decisions work. The goal of this research is to look at how these variables affect investment efficiency, both on their own and when considered together. A quantitative method was used, which involved multiple linear regression analysis, based on financial statement data gathered through documentation methods. The findings indicate that higher quality in financial reporting is linked to lower investment efficiency, and longer debt maturity also has a negative impact. However, the quality of accounting earnings does not have a meaningful effect on investment efficiency. At the same time, the three variables have a big impact on how efficiently investments work. The results show that even though these factors help explain how efficiently investments are made, a big part of the efficiency is still affected by other things not included in the model. This means future research should look into more financial and non-financial factors as well.
PENGARUH CAPITAL INTENSITY, FIXED ASSET INTENSITY DAN DEFERRED TAX EXPENSE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR INDUSTRY CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2024 Silviny Wijaya; Latersia Br Gurusinga; Yusnaini Yusnaini
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11499

Abstract

This study aims to determine and analyze the influence of capital intensity, fixed asset intensity and deferred tax expense on tax avoidance in companies in the non-cyclical consumer industry sector listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. This research is quantitative research using secondary data obtained from the financial statements of companies in the non-cyclicals consumer industry sector on the Indonesia Stock Exchange The population used in this study is all companies in the non-cyclicals consumer industry sector listed on the IDX for the 2021-2024 period as many as 132 companies. The sampling technique in this study uses purposive sampling with several criteria determined so that a total of 35 companies with a total of 140 observation data was obtained. The data analysis techniques used were descriptive statistics, panel data regression selection, classical assumption test and hypothesis testing using the E-Views version 13 program. The results of the study show that the variables free of capital intensity, fixed asset intensity and deferred tax expense have a positive and significant effect on tax avoidance. Simultaneously, the variables free of capital intensity, fixed asset intensity and deferred tax expense have a significant effect on tax avoidance.
Timeliness Of Financial Reporting: Financial Performance With Audit Opinion Evidence Indonesia Juninetenth Keeply F Sitanggang; Viola Syukrina E Janrosl; Ronald Wangdra; Handra Tipa
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11505

Abstract

Financial statements presented on time provide transparency into the company's financial condition. Financial statements offered on time can increase the trust and credibility of the company. This study uses audit opinion as a moderating variable to analyze and describe the effect of solvency, liquidity, and profitability on the timeliness of financial reporting. The problem in this study is that there are still going public companies that are still required to report their financial statements on time. In 2021, 32 companies are still required to submit financial statements. Some companies need to be audited and reviewed more. Meanwhile, as many as 699 companies have reported financial statements on time. This research is quantitative research using secondary data. The population in this study is cement companies listed on the Indonesia Stock Exchange in 2019-2023. The sampling technique uses purposive sampling. Analysis techniques with the SEM-PLS approach are processed with SMART PLS. The results showed that liquidity, audit opinion, and profitability variables did not significantly affect the timeliness of financial reporting. The solvency variable has a significant effect on the timeliness of financial reporting. Audit opinion was not able to be a moderation variable in this study. This is because audit opinions focus more on assessing the quality of financial information, such as the accuracy, adequacy, and disclosure of information presented in financial statements.
PENGARUH DIGITAL TRANSFORMATION DISCLOSURE DAN INTENSITAS R&D TERHADAP KINERJA KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2024 Yessi Octavia; Chandra Situmeang; Andri Zainal; Nasirwan Nasirwan; Erny Luxy D. Purba
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11507

Abstract

This research seeks to explore and assess the impact of digital transformation disclosure and The impact of research and development (R&D) intensity on financial performance, as well as the moderating role of firm size in manufacturing companies listed on the Indonesia Stock Exchange in 2024. The study uses a cross-sectional design, purposeful sampling, and a quantitative technique. Multiple linear regression and moderated regression analysis (MRA) were used to assess the data, which came from the annual reports of businesses. Return on Assets (ROA) is a measure of financial success, whereas the inclusion of terminology related to digital transformation in annual reports is used to assess disclosure. Firm size is represented by the natural logarithm of total assets, while R&D intensity is denoted by a dummy variable. These results imply that R&D and digital transformation activities have not directly improved the short-term financial performance of manufacturing firms, and in larger firms, the benefits of digital transformation may not yet be fully reflected in improved financial performance. Keywords: Digital Transformation Disclosure, Intensitas R&D, Kinerja Keuangan dan Ukuran Perusahaan
PENGARUH PENYAJIAN, AKSESIBILITAS, DAN KUALITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PELAPORAN KEUANGAN PERUSAHAAN PADA SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024 Rini Dewi Sahputri; Baru Harahap; Ferdila Ferdila; Maya Richmayati; Khadijah Khadijah
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11511

Abstract

ABSTRACT This study aims to examiine the effect of financial statement presentation,accessibility, and quality on financial reporting accountability in transportation sector  companies during 2020–2024. A quantitative approach was applied using secondary data from annual financial reports selected through purposive sampling. Variables were measured through content analysis with interval scales covering presentation completeness, ease of access, information quality, and accountability indicators. The data were analyzed using descriptive statistics, classical assumption tests, and multiple linear regression with the assistance of SPSS version 25. The results indicate that, in general, companies demonstrate fairly good levels of presentation, accessibility, quality, and accountability, although variations still occur across firms and periods. Partially and simultaneously, financial statement quality appears to be the strongest factor in explaining accountability, followed by presentation and accessibility. These findings highlight the importance of information openness, accessible reporting, and high-quality financial information in strengthening stakeholder trust and corporate accountability practices Keywords: Accountability, Presentation, Accessibility, and Quality in the Transportation Sector
PENGARUH PENERIMAAN PAJAK HOTEL, PAJAK RESTORAN, DAN PAJAK PARKIR TERHADAP PENDAPATAN ASLI DAERAH KOTA BATAM TAHUN 2020 – 2024 Amanda Anjili; Nur Isra Laili; Khadijah Khadijah; Hermaya Ompusunggu; Andi Auliya Ramadhany
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11549

Abstract

Tujuannya studi yakni guna menguji pengaruhnya Pajak Hotel, Pajak Restoran, dan Pajak Parkir pada PAD Kota Batam. Studi ini memakai metoodologi kuantitatif dengan pendekatannya deskriptif. Populasi meliputi Pajak Hotel, Pajak Restoran, Pajak Parkir, serta PAD Kota Batam pada periode 2020–2024. Teknik mengambil sample dipakai yakni purposive sampling, menghasilkannya 60 observasi. Datanya dipakai yakni data sekunder didapat dari laporan penerimaan pajak daerah serta laporan PAD Kota Batam. Analisa data dilaksanakan memakai regresi linier berganda. Temuan memperlihatkan bahwa secara parsial, Pajak Hotel ada pengaruhnya positif signifikan pada PAD, lalu Pajak Restoran dan Pajak Parkir tidak ada pengaruhnya signifikan. Secara bersamaan, ketiga variable tersebut tidak ada pengaruhnya signifikan pada PAD Kota Batam. Adanya harapan pada studi ini jadi referensi bagi pemerintah daerah guna pengoptimalan penghimpunan pajak, khususnya di sektor Pajak Restoran dan Pajak Parkir, untuk meningkatkannya kontribusi pada pendapatan daerah.

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