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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 PERENCANAAN PAJAK, UKURAN PERUSAHAAN DAN PENGHINDARAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR BARANG KONSUMSI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2024 Ratna Putri Mardianti; Ita Mustika; Andi Hidayatul Fadlilah
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.v10i2.11555

Abstract

This study examines how earnings management is affected by economic pressures and tax strategies in food and beverage companies listed on the Indonesia Stock Exchange from 2021 to 2024. The population in this study consisted of 30 companies, and the sample taken was 17 companies. This sample was determined using a purposive sampling technique, resulting in a total of 68 observations. The purpose of this study was to examine how tax planning, company size, and tax avoidance affect earnings management, both separately and simultaneously. The method used was a quantitative approach using secondary data derived from company annual reports. The data analysis technique used was multiple linear regression. The study shows that tax planning and company size have no significant impact on earnings management. However, tax avoidance has a significant positive effect on earnings management. All variables influence earnings management simultaneously. The conclusion of this study indicates that tax avoidance is a major factor driving earnings management practices and emphasizes the importance of transparency in financial reporting. The implications of this study suggest that companies should improve transparency in their financial statements to reduce earnings management practices, especially those related to tax avoidance. This also needs to be a concern for investors and regulators when making decisions and conducting supervision.
PENGARUH GREEN ACCOUNTING DAN ESG TERHADAP KINERJA KEBERLANJUTAN PERUSAHAAN AGRICULTURE YANG TERDAFTAR DI BEI TAHUN 2020-2024 Anggun Permata Husda; Nur Inda Sari; Sari Budiarti
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.v10i2.11558

Abstract

This study aims to examine the effect of green accounting and Environmental, Social, and Governance (ESG) on the sustainability performance of agriculture sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample consists of seven companies selected through purposive sampling. Data analysis is conducted using multiple linear regression.The results indicate that green accounting has a positive and significant effect on sustainability performance, suggesting that effective environmental cost management enhances operational efficiency and profitability. ESG disclosure also shows a positive and significant effect, indicating that transparency and sustainability practices strengthen investor confidence and firm value. Simultaneously, both variables significantly contribute to improving sustainability performance. Keyword: Green Accounting, ESG Disclosure, Sustainability Performance
Model Kepatuhan Pajak UMKM Berbasis Literasi Pajak, Etika Sosial, Kepercayaan Publik, dan Budaya Kalosara Abdul Rachman Rika
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.v10i2.11560

Abstract

This study investigates the impact of tax literacy and social ethics on MSME tax compliance in Kendari City, with public trust as a mediating variable and Kalosara as a moderating cultural factor. Kalosara, a traditional value system of the Tolaki ethnic group, emphasizes justice and harmony, making it potentially influential in tax behavior. The study used a quantitative method with 150 MSME respondents and employed Structural Equation Modeling with SmartPLS. The results indicate that social ethics significantly influence tax compliance, both directly and indirectly through public trust. Tax literacy, however, does not directly influence compliance but shows a significant indirect effect through trust. Kalosara strengthens the effect of social ethics on tax compliance. The model explains 63.4% of the variance in tax compliance (R² = 0.634). Theoretically, the study extends the Theory of Planned Behavior by incorporating public trust and indigenous cultural values (Kalosara) as behavioral determinants. Practically, the findings inform tax authorities on the importance of culturally embedded strategies to foster voluntary compliance among MSMEs.
PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DAN BELANJA DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) PADA LAPORAN KEUANGAN PEMERINTAH WILAYAH SUMUT PERIODE 2022-2024 Steven Limjaya; Hermawan Sutanto; Latersia Br Gurusinga
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.v10i2.11570

Abstract

This study aims to examine the effect of local taxes, local levies, and local spending on Local Own-Source Revenue (PAD) based on the financial reports of the North Sumatra Provincial Government for the period 2022-2024. Local Own-Source Revenue is one of the main indicators in assessing the level of fiscal independence of regions in the context of regional autonomy and fiscal decentralization. This study uses secondary data sourced from the Budget Realization Report (LRA) published by the Directorate General of Fiscal Balance (DJPK). The analysis method applied is panel data regression using the EViews 13 program, preceded by descriptive statistical analysis, classical assumption testing, and selection of the most appropriate regression model. The results show that, partially, local taxes have a positive and significant effect on Local Own-Source Revenue (PAD), while local levies and local spending hurt Local Own-Source Revenue (PAD). Simultaneously, local taxes, local levies, and local spending have a significant effect on Local Own-Source Revenue (PAD) in North Sumatra Province during the research period. These findings indicate that optimizing local tax revenue and effective and productive local expenditure management play an important role in increasing Local Own-Source Revenue and strengthening regional financial independence.
PENGARUH PENGETAHUAN PERPAJAKAN DAN PEMAHAMAN AKUNTANSI TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KUALITAS PELAYANAN FISKUS SEBAGAI VARIABEL MODERASI Neni Marlina Br Purba; Yuliadi Yuliadi; Erni Yanti Natalia; Poniman Poniman
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.v10i2.11596

Abstract

The purpose of this study is to examine how tax knowledge and accounting understanding affect taxpayer compliance, with the quality of tax service as a moderating variable. This study was conducted quantitatively using a survey method targeting taxpayers registered at the Batam Selatan Tax Office. A simple random sampling method using the Slovin formula was employed, resulting in a sample of 100 respondents. With the assistance of SmartPLS, the Partial Least Squares Structural Equation Modeling (PLS-SEM) data analysis method was utilized. The results indicate that knowledge of taxation and accounting, as well as the quality of tax administration services, significantly influence taxpayer compliance. Conversely, knowledge of taxation significantly influences taxpayer compliance. Furthermore, the quality of tax service moderates the relationship between knowledge of taxation and taxpayer compliance but does not moderate the relationship between accounting understanding and taxpayer compliance. This study indicates that improving tax service and providing ethics-based tax training are crucial for enhancing taxpayer compliance.
Penerapan Pencatatan Keuangan Sederhana Terhadap Efektivitas Pengelolaan Keuangan UMKM Kedai Risol Mayoku Pasuruan Deswita Ayu Maharani; Muhafidhah Novie; Chairil Anwar
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.v10i2.11602

Abstract

Micro, Small, and Medium-Sized Enterprises (MSMEs) are essential to the country's economy, but a lack of organized record-keeping makes it difficult for many business owners to manage their finances. This study uses a qualitative approach and a case study design to investigate how basic financial record-keeping affects the efficacy of financial management at the Kedai Risol Mayoku MSME. Semi-structured interviews, direct observation, and financial record documentation were used to collect data, which was then subjected to thematic analysis. The findings show that keeping a daily cash book aids business owners in tracking cash flow, comprehending revenue and expenses, and routinely assessing their company's performance. It also supports operational decision-making, including capital management and raw material procurement planning. However, there are still challenges with recording consistency, particularly during periods of high economic activity. In general, basic financial record-keeping enhances MSME financial management's efficacy. Therefore, to maximize financial management, greater record-keeping discipline and the application of more useful technologies are required.
Pengaruh Leverage, Likuiditas, dan Board Size Terhadap Rating Sukuk Korporasi di Indonesia Tahun 2020-2024 Muhammad Ruuhul Ma’ani; Elyanti Rosmanidar; Achyat Budianto
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.v10i2.11620

Abstract

This study aims to examine the effect of leverage, liquidity, and board size on corporate sukuk ratings in Indonesia during the 2020-2024 period. Sukuk ratings serve as an important indicator for investors in assessing default risk and the quality of Islamic financial instruments. This study employs a quantitative approach using panel data regression analysis. The sample consists of corporate sukuk issuers rated by PT Pemeringkat Efek Indonesia (PEFINDO) during the observation period. Leverage is measured using the Debt to Equity Ratio (DER), liquidity is measured using the Current Ratio (CR), and board size is measured by the number of board members. The results indicate that leverage and board size have a significant effect on sukuk ratings, while liquidity has no significant partial effect. Simultaneously, leverage, liquidity, and board size significantly affect sukuk ratings. These findings suggest that corporate capital structure is a key consideration in sukuk rating assessments.
ANALYSIS OF INTERNAL CONTROL AND HUMAN RESOURCES ON FINANCIAL REPORTS Dian Efriyenty; Argo Putra Prima; Risca Azmiana
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.v10i2.11666

Abstract

Increasing population growth has led to an increasing number of children enrolling in prestigious schools or public schools. In this context, sound financial reporting is crucial for more transparent and accountable school financial management. Financial reports are prepared by finance staff in detail and supported by clear evidence. This is especially crucial for private schools that receive funding from various sources, such as tuition fees, foundation funds, and government assistance. However, some private schools still experience difficulties in preparing financial reports that meet standards and maintain high quality. This study involved 150 respondents. The results showed that human resources had no impact on the quality of financial reports. Meanwhile, the internal control system did.

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