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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 KECERDASAN EMOSIONAL, PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI DENGAN KEPERCAYAAN DIRI SEBAGAI VARIABEL PEMODERASI PADA PERGURUAN TINGGI SWASTA DI BATAM Dian Efriyenti
JURNAL AKUNTANSI BARELANG Vol 2 No 2 (2018): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

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Abstract

This study is expected for accounting students to be confident that affects empathy, because students who have high confidence will be easy to empathize with others and further improve emotional intelligence in the understanding of accounting. The sign of a student understanding of accounting is not only shown from the values obtained in the course but also if the student is to follow and be able to master the concepts related, accounting science that has been acquired so far can be applied in social life or in other words in practice the world of work. Research sample at University of Riau Islands, University of Batam and International University of Batam amounted to 82 respondents. The results showed the results of emotional intelligence and learning behavior partially and simultaneously affect the level of understanding of accounting. While confidence moderate the relationship between emotional intelligence with the level of understanding of accounting, but not significant.
PENERAPAN TAX PLANNING ATAS WITHHOLDING TAX SYSTEM TERHADAP PAJAK PENGHASILAN BADAN PADA PT. CAT Nurwati Nurwati; Syaiful Anwar
JURNAL AKUNTANSI BARELANG Vol 4 No 1 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (731.783 KB) | DOI: 10.33884/jab.v4i1.1486

Abstract

This study aims to analyze the Application of Tax Planning on Withholding Tax to Corporate Income Tax at PT. CAT in accordance with applicable Tax Regulations. The research method used is descriptive qualitative method. The results showed that PT. CAT has not been optimal in carrying out Tax Planning for the Withholding Tax System for Corporate Income Tax. Because it was found inefficiency to the income tax Article 21 paid as much as Rp. 53,261,874. PT. CAT has cut and collected PPh article 23 and article 4 paragraph (2) in accordance with applicable taxation provisions. Based on published data, there is no potential for Income Tax Article 23 and Article 4 paragraph (2) to be deducted / paid during 2018.
STRATEGI MENINGKATKAN KEUNGGULAN BERSAING MELALUI KUALITAS PELAYANAN PADA PT PUTRA USAHA MANDIRI KOTA BATAM Hendri Herman
JURNAL AKUNTANSI BARELANG Vol 3 No 1 (2018): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

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Abstract

This study aims to determine the effect of service quality on competitive advantage at PT Putra Usaha Mandiri Batam City. The population in this study were 120 customers of PT Putra Usaha Mandiri Kota Batam. Determination of the number of samples using Slovin formula, so that the number of samples is 92. The results of the study show that service quality has a significant effect on competitive advantage. R value of 36.1%, which means that competitive advantage can be explained by service quality of 36.1%.
Analisis Dampak Implementasi Transfer Pricing Dan Dualisme Kewenganan Terhadap Investor Perusahaan Manufaktur Di Kota Batam Serli Diovani Teza; Handra Tipa
JURNAL AKUNTANSI BARELANG Vol 2 No 1 (2017): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

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Abstract

This research uses descriptive and qualitative methods. The purpose of this study is to analyze and impact of implementation of transfer pricing and dualism of authority to the investors of manufacturing companies in Batam. transfer pricing is the transfer of goods and services of capital and intangible that occur between multinasional group company that are geographically located in differen counties. The implementation of transfer pricing is very highbecause it is driven by technological developments and the complexity of problem in the city of batam which is a factor prone to the decline in the investment climate. Transfrer pricing This is a serious problem for the country because it directly affects the amount of aggregate income countries. although the general tax directorate has arranged all related to transfer pricing but the implementation has not gone well in accordance with the government policy for the average companies tend to pursue lower taxes. The results of study show that the impact of implementation of transfer pricing and dualism of authority to investors manufacturing companies in the city of Batam more negative impacts that positive impact. 1) investor are more interested in investing in countries with low tax rates .2) the number of excess spillover goods exspor that is not accommodate in Singapore and malalaysia goods are taxless entry into Indonesia so as to benefit investors. 3) Dualism of authority to make investor confused so that many investor out of the city of Batam, the number of unemployed increase steadily from year to year.
PENGARUH KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI neni marlina br prba; Syahril Effendi
JURNAL AKUNTANSI BARELANG Vol 3 No 2 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (487.328 KB) | DOI: 10.33884/jab.v3i2.1013

Abstract

This study aims to identify, analyze and determine the effect of managerial ownership and institutional ownership partially and simultaneously on the value of the company in manufacturing companies listed on the Indonesia stock exchange. The method used is quantitative. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2016. The samples used in this study are manufacturing companies that have certain criteria. The sampling method is done by purposive sampling, which is based on certain criteria. The data analysis technique used is the classic assumption test (normality, multicollinearity, heterocedasticity, and autocorrelation), multiple linear regression, t test, F test and coefficient of determination. Based on multiple linear regression analysis of variable managerial ownership and institutional ownership of firm value obtained Y = 1,419 + 0,014 X1 +1,158 X2 + e. From the results of the t test performed, the sig value of the managerial ownership variable is 0.381> 0.05, it can be concluded that the managerial ownership variable (X1) does not have a significant effect on firm value. While the sig value of institutional ownership is 0,000 <0,05, it can be concluded that institutional ownership (X2) has a significant effect on firm value. From the results of the F test or the tests carried out simultaneously, the sig value is 0,000 <0,05, it can be concluded that management ownership (X1) and institutional ownership (X2) together have a significant effect on firm value, while the coefficient of determination obtained Adjusted R Square of 0.201. This means that the ability of managerial ownership and institutional ownership variables in explaining the dependent variable is equal to 20.1% and the remaining 79.9% is explained by other variables not discussed in this study.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN Indra Iman Sumantri; Intan Ayu Andini
JURNAL AKUNTANSI BARELANG Vol 4 No 1 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (525.808 KB) | DOI: 10.33884/jab.v4i1.1552

Abstract

This study aims to determine and provide empirical evidence about the influence of Corporate Social Responsibility and Tax Planning on Company Value in agricultural sector manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2017. The number of samples used in this study are agricultural sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) and published a complete financial report in 2014-2017 with 18 sample companies obtained using the purposive sampling method. The independent variable of this study is Corporate Social Responsibility measured by calculating the index according to GRI4, Tax Planning which is measured by calculating the effective tax rate, and company value measured by calculating the book price. The results of the study were based on a hypothesis test with a significant level of 5%, the results of this study concluded: Corporate Social Responsibility does not affect the value of the company. Tax planning affects the value of the company. Immediately (together) the variable Corporate Social Responsibility and Tax Planning have a significant effect on Company Value.
The ANALISIS RESPON SEGMEN PSIKOGRAFIS TERHADAP PASAR KAGET DI KOTA BATAM: Segmen Psikografis Tiurniari Purba
JURNAL AKUNTANSI BARELANG Vol 2 No 2 (2018): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

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Abstract

Abstract This study aims to determine consumer response based psychografic segment and to the shock markets in Batam City, especially in the nine districts that are in the geographic area of Batam Island. To analyze the response of segments to the shock market used qualitative method with descriptive approach. Analysis method is Interpretative Phenomenologi Analysis (IPA). Using Model Analysis Spradley with departing from the broad focus of study and then find more widespread. Batam city composed of 12 districts, there are only nine districts have 27 shock markets. In this study, geographic units based on those districts. Spreading shock market dominated by the District of Batu Aji with 10 shock market following the District of Sekupang with five shock market, while the District Sagulung four shock market and the District of Batam Kota have two shock market. For Nongsa District, Batu Ampar, Bengkong, Sei Beduk, Lubuk Baja, each one shock market. All the time, social class, personality, and lifestyle are different always change and provide opportunities for industrial goods and services. The same thing happened with the shock market business. In Batam, for the nine districts that consist of different characteristics of the variable social class, personality, and lifestyle, mingling in the shock market. There is no limit to the specific psychographic segments in the shock market in Batam City. Key words: Segment, Psychographic, Shock Market
PENGARUH KUALITAS PRODUK, KUALITAS PELAYANAN DAN CUSTOMER RELATIONSHIP MARKETING TERHADAP KEPUASAN PASIEN RAWAT JALAN PADA RSUD DR MUHAMMAD ZEIN PAINAN KABUPATEN PESISIR SELATAN Nanda Harry Mardika; Symponi Indra
JURNAL AKUNTANSI BARELANG Vol 2 No 1 (2017): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

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Abstract

The Purposes of this Research aim to determine the effect of the quality of products, service quality and Customer Relationship Marketing in partially and simultaneously to the Satisfaction of patients at In Hospital Outpatient DR. Muhammad Zein Painan South Coastal District. Metodhology of this research was used quantitative descriptive methods and multiple linear regression analysis wich used SPSS version 20.0. By using 100 samples, the result shows that quality of products, service quality and Customer Relationship Marketing partially and simultaneously have a positive and significant influencing to the In Hospital Outpatient DR. Muhammad Zein Painan South Coastal District. The regression equation for these three variables is Y = 12 469 + 0, 229 X1 + 0, 493X2. + 0, 260X3. The magnitude effect of three independent variables as together to the dependent variable is 47,9% and 52.1 % is influenced by other variables which are not examined in this study.
Pengaruh Sanksi Perpajakan Dan Pemahaman Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dalam Membayar Pajak Kendaraan Bermotor Di Kota Batam: Sanksi Perpajakan, Pemahaman perpajakan, kepatuhan wajib pajak. Dian Efriyenty
JURNAL AKUNTANSI BARELANG Vol 3 No 2 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (690.966 KB) | DOI: 10.33884/jab.v3i2.1244

Abstract

Motor vehicles every year always increase in Batam City. However, the increase in the number of motorized vehicles was not accompanied by an increase in taxpayer compliance. This research was conducted to examine the effect of taxpayer awareness, taxation sanctions and understanding of taxpayers on taxpayer compliance of individuals in paying motor vehicle tax in Batam City. This research was carried out at the SAMSAT Batam Center Riau Islands Office. The number of samples in this study were 100 respondents with the sampling method using the accidental sampling method. The results of the study showed that the taxpayer awareness variable partially did not affect taxpayer compliance. Variable tax sanctions partially have a significant effect on taxpayer compliance. Taxpayer understanding variables partially have a significant effect on taxpayer compliance. Keywords: Tax Sanctions; Understanding Of Taxpayers; Taxpayer Compliance.
PENGARUH PAJAK RESTORAN DAN BIAYA SEWA GEDUNG TERHADAP PENETAPAN HARGA JUAL PADA RESTORAN DI KOTA BATAM Jurnal Akuntansi Barelang
JURNAL AKUNTANSI BARELANG Vol 1 No 2 (2017): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (430.493 KB)

Abstract

This study was conducted to see how much influence the cost of renting a restaurant tax on the selling price of the issue at several restaurants in the Batam City. Desian descriptive data using a convenience survey method in which respondents 300 respondents taken as a population and a sample of 75 respondents drawn. Instrument of data collected techniques using the form questionnaire for analyzed. The research data were analyzed using correlation technique using the linear regression equation suggests that partial berganda. The results of the research is showed some result finding, there are: each variable tax and rent restaurant building positive and significant effect on the determination of the selling price is seen darihasil value t counted bigger than t table, ie 2.065 <​​1.992 so the statement hypothesis states that there is influence of variables x1 to variable y is acceptable. Judging from the T value greater than t table, ie 3.949 <1.992 so the statement hypothesis states that there is influence between variables x2 to variable y is acceptable. The study found that there is value contribution of the study variables are shown at 0.352 or 35.2% of the value of the contribution of research variables influence the restaurant tax and rent, while the remaining 64.8% is influenced by other variables not examined in this riset.

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