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Vargo Christian L. Tobing
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Vargo.christian@puterabatam.ac.id
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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 EFEKTIVITAS PEMERIKSAAN PAJAK DAN EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA BATAM UTARA Lobinsen Lobinsen; Vargo Christian L. Tobing
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 (717.024 KB) | DOI: 10.33884/jab.v4i1.1487

Abstract

The purpose of this study to determine the effectiveness of tax audits and effectiveness of tax collection by forced letter towards tax revenue. The object from the purpose of this study is tax service office batam north. The method used is quantitative descriptive. Data collection techniques in this study using boring sampling that sampling techinuque is retrieve all data from the existing population. In this study, the result of detailed examination that the effectiveness of tax audits is partially significant towards tax revenue, where the t count 17,429 > t table 2015 or with the significant level of t count 0,003 < 0,05. In this study, the result of detailed examination that the effectiveness of tax collection by forced letter also partially significant towards tax revenue, where the t count 11,404 > t table 2015 or with the significant level of t count 0,008 < 0,05. The result of The effectiveness of tax audits and effectiveness of tax collection by forced letter simultaneously towards tax revenue at tax service office batam north, where f count 387,645 > f table 5,786 with significant level of f count 0,003 <0,05.
PENGARUH REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP PEMILIHAN KANTOR AKUNTAN PUBLIK OLEH PERUSAHAAN DI KOTA BATAM Vargo Christian L. Tobing
JURNAL AKUNTANSI BARELANG Vol 2 No 2 (2018): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (452.679 KB)

Abstract

This study aims to determine the effect of KAP's reputation on the selection of Public Accounting Firm. The sample in this research is 161 companies that use KAP services. This research uses descriptive quantitative method. The research results obtained is the reputation of KAP has a significant influence on the selection of KAP with a significant value of 0.001. R square value in this research is 25.2%, which means the influence of KAP's reputation against KAP election is 25.2% while the remaining 74.8% is influenced by other factors not included in this research model.
PEMBUATAN SISTEM INFORMASI LAPORAN KEUANGAN ETAP BERBASIS WEB PADA UKM DI KOTA BATAM Puspita Rama Nopiana; Evan Rosiska
JURNAL AKUNTANSI BARELANG Vol 2 No 1 (2017): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (650.735 KB)

Abstract

Research has a problem that explains that: (1) the pioneered effort is not lasting and difficult to develop (2) the low level of education and knowledge in the field of accounting (3) the lack of understanding of information technology. The purpose of this study to make information systems ETAP web-based financial statements. The financial statements presented can make the financial statements of service companies, trade and industry. The method of experimental research, by making financial report software that can be utilized for business actors in companies engaged in services, trade and industry. The result of the research explains that ETAP financial statement information system created gives output following accounting process from the initial balance, general journal, and special, general ledger, and subsidiary ledger, trial balance, journal adjustment that are processing in a computerized manner so as to provide output in the form of financial statements consisting (income statement, statement of owner equity, balance sheet) making SIKBAP Accounting can petrify business actors in presenting financial statements in accordance with the standards.
PENGARUH KUALITAS PELAYANAN DAN FASILITAS TERHADAP KEPUASAN PENGGUNA PERPUSTAKAAN (DI POLITEKNIK NEGERI BATAM) Gunartik Gunartik; Nora Pitri Nainggolan
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 (675.53 KB) | DOI: 10.33884/jab.v3i2.1250

Abstract

The library is a place that becomes a service provider that contains information. Independent variables in this study are service quality and facilities, the dependent variable is library user satisfaction. This study aims to study the quality of services and facilities for library user satisfaction. by using primary data and secondary data, data collection techniques by distributing questionnaires. The population in this study were students using the Business Administration (AB) library in 2018 in the last three months, namely July, August, September as many as 3208 people. The sample in this study amounted to 100 taken using probability sampling techniques with random sampling method. The results of the study stated that valid and reliable, normal, did not occur Multicollinearity and Heteroscedasticity. The results of the F Test show that the quality of service and facilities have a positive and significant effect on the satisfaction of library users. the results of the T Test show that the value of service quality has a positive and significant effect on user satisfaction. while facilities have a positive and significant effect on user satisfaction.
PENGARUH GAYA KEPEMIMPINAN, DISIPLIN KERJA DAN PENGEMBANGAN KARIR TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA PT BATAM BAHARI SEJAHTERA 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 (325.283 KB)

Abstract

Human resource is one of important element in the organization, because human resources are the main driving force in the achievement of organization’s goals. Organization as a system will involve a variation of resources and those resources are related to one another. But, there are many factors that can degrade productivity, such as style of leadership, work discipline and career development. PT Batam Bahari Sejahtera has issues of style of leadership, work discipline and career development that can influence employee productivity. The main objectives of this research are developed to determine the effect of style of leadership on employee productivity, the effect of work discipline on employee productivity and the effect of career development on employee productivity at PT Batam Bahari Sejahtera. The hypothesis of this research are style of leadership has significant effect on employee productivity (H1), work discipline has significant effect on employee productivity (H2), career development has significant effect on employee productivity (H3), style of leadership, work discipline and career development together have significant effect on employee productivity (H4). In this quantitative causality research, data are collected using questionnaires. This research designed by using multiple linear regression analysis. The population are employees of PT Batam Bahari Sejahtera in Batam city. The sample in this research is 127 respondents based formula Slovin. Samples taken in this study is using simple random sampling technique. The analysis shows that style of leadership has significant effect on employee productivity (Ha1 accepted), work discipline has significant effect on employee productivity (Ha2 accepted), career development has significant effect on employee productivity (Ha3 accepted), style of leadership, work discipline and career development together have significant effect on employee productivity (Ha4 accepted).
PENGARUH BIAYA BAHAN BAKU, BIAYA TENAGA KERJA LANGSUNG DAN FACTORY OVERHEAD COST TERHADAP PENINGKATAN HASIL PRODUKSI PADA PERUSAHAAN KECIL INDUSTRI TAHU TEMPE DI KOTA BATAM Baru Harahap; Argo Putra Prima
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 (714.474 KB) | DOI: 10.33884/jab.v4i1.1476

Abstract

The purpose of this research is to determine the effect To determine the effect of the cost of raw materials, direct labor costs and factory overhead costs on the increase in production results in small companies in the tempeh tofu industry in Batam City. The sampling method is carried out based on several reasons with the technique used namely porposive sampling to determine the sample with certain considerations. As for the research criteria as follows: (1). Small tofu industry companies registered before 2013-2017; (2). Companies listed during the period 2013 - 2017; (3). Complete financial statements as of December 31 2013-2017. The results of this study have a significant effect on raw materials, direct labor costs and factory overhead costs on production results in small companies in the tempeh tofu industry in Batam City with significant values of 0,000, 0,003 and 0,038 <0,05, respectively. While simultaneous raw materials, direct labor costs and factory overhead costs have a significant effect on production results in small companies in the tempeh tofu industry in Batam City with a significant value of 0,000 <0,05.
ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN SEKTOR PERTANIAN DI BURSA EFEK INDONESIA jontro SIMANJUNTAK
JURNAL AKUNTANSI BARELANG Vol 2 No 2 (2018): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.111 KB)

Abstract

This study aims to determine the effect of fundamental factors such as earnings per share, debt to equity ratio, and return on equity to stock returns in agricultural companies listed on the Indonesia Stock Exchange. The population in this study are all companies listed on the Indonesia Stock Exchange in the period of research in 2012 until 2016 which amounted to 24 companies and samples in this study amounted to 11 companies obtained by using purposive sampling method. The research tool used is SPSS (Statistical Product and Service Solutions) version 21. The research method used is multiple linear regression analysis and hypothesis test using t-test to measure the partial regression coefficient and F-test to test the influence of independent variables simultaneously. The results of this study indicate that earning per share partially have a negative but not significant effect on stock returns. Debt to equity ratio and return on equity partially have positive but not significant effect to stock return. Earning per share, debt to equity ratio, and return on equity simultaneously have no significant effect on stock return.
PENGARUH RETURN ON ASSETS (ROA), RETURN ON EQUITY (ROE), DAN NET PROFIT MARGIN (NPM) TERHADAP RETURN SAHAM PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Helmi Toatubun
JURNAL AKUNTANSI BARELANG Vol 2 No 1 (2017): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.447 KB)

Abstract

This study explains the effect of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) on Return of Food and Beverage Company Stock listed on Indonesia Stock Exchange. The purpose of this study is to prove empirically partially and simultaneously influence between Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) on Stock Return. Sample selection in this study using purposive sampling based on certain considerations and criteria. Methods of data analysis using multiple linear regression. The result of the research shows that partially return on asset (ROA) statistically has no effect on stock return, Return On Equity (ROE) statistically has positive and significant effect to stock return, and Net Profit Margin (NPM) variable has positive and significant influence to the stock return of food and beverage companies listed on the Indonesia Stock Exchange. While on simultaneous test by using F test, Return on Asset (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) get Fcount equal to 566,145 bigger than Ftable that is equal to 1,689 with significance value equal to 0.000 more small from 0.05, meaning that simultaneously have a positive and significant effect on stock return of food and beverage companies listed in Indonesia Stock Exchange.
PENGARUH STRUKTUR MODAL DAN PERPUTARAN PERSEDIAAN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN SUB SEKTOR PERDAGANGAN ECERAN DI BURSA EFEK INDONESIA Vargo Christian L. Tobing
JURNAL AKUNTANSI BARELANG Vol 3 No 1 (2018): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.42 KB)

Abstract

This study aims to determine the effect of capital structure and inventory turnover on earnings changes. The population in this study is the retail trade sub-sector of the Indonesia Stock Exchange. Determination of samples using purposive sampling method. The samples studied in this study were 9 companies. The results of the study concluded that capital structure measured by the ratio of debt to equity ratio has no significant effect on earnings changes, inventory turnover has no significant effect on earnings changes, and simultaneously, capital structure and inventory turnover have no significant effect on earnings changes.
DAMPAK CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN SEKTOR MANUFAKTUR LISTING DI BEI 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 (660.21 KB)

Abstract

The purpose of this research is to examine the impact of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) is measured by proxy of Audit Committee on Corporate Value (PBV). This study uses secondary data from the Annual Report and Financial Report of public companies listed on the Indonesia Stock Exchange. The object of research is on the manufacturing companies listing on the Indonesia Stock Exchange in the period 2010-2014. Data analysis technique used is multiple linear regression analysis. The results show that CSR and GCG (Audit Committee) simultaneously have a significant positive effect on Corporate Value on manufacturing companies listing on Indonesia Stock Exchange in period 2010-2014. Partially only CSR has a significant positive effect on Corporate Value. While the GCG (Audit Committee) partially does not affect the value of the Company in manufacturing companies listing on the Indonesia Stock Exchange in the period 2010-2014.

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