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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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ANALISIS STRATEGI DIVERSIFIKASI BISNIS (STUDI KASUS PT SUN STAR MOTOR GROUP) Edon Ramdani
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 (554.379 KB)

Abstract

To realize the vision and mision of PT Sun Motor Group to be the leading company and to create stakeholders value, it needs the right strategy for the company to grow and compete in the long term (competitive sustainable adventage). As a part of the automotive players in Indonesia, PT Sun Motor Group determined to become a major player in the automotive industry, but with the development of business world PT Sun Motor Group deems it necessary to enter the field of another industry that have a very good growth rate and then entering the property and hotels industry. This paper aims to analyze the strategy implemented and already appropriate strategy to support business growth of PT Sun Motor Group. Based on the results of the analysis that has been done can be concluded that the strategy has been implemented is quite appropriate and proven to enhance shareholder value. However, in line with the development of the business world, the influence of macro and micro economics, then it must continually evaluate this strategy to adapt the growth of business and to continue to enhance shareholder value.
The PENGARUH KEMASAN DAN DURABILITY MAKANAN RINGAN BUATAN MALAYSIA TERHADAP ETNOSENTRISME KONSUMEN DI BATAM: PENGARUH KEMASAN DAN DURABILITY MAKANAN RINGAN BUATAN MALAYSIA TERHADAP ETNOSENTRISME KONSUMEN DI BATAM Tiurniari Purba
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 (412.469 KB) | DOI: 10.33884/jab.v4i1.1440

Abstract

This study aims to determine the effect of variable packaging and durability on consumer ethnocentrism in Batam, both partially and simultaneously. The background of this research is due to the rise of types of snack products made in Malaysia circulating in every type of retail in Batam, and very well-selling. This research will be analyzed quantitatively with a research tool using a questionnaire. The results of the questionnaire will be processed with the help of SPSS statistical software. As for what will be tested is the multiple regression test. Regression test results showed that the packaging had no effect on consumer ethnocentrism in Batam. While the durability variable shows a significant influence on consumer ethnocentrism. Simultaneously the F test shows that both packaging and durability affect ethnocentrism. While the determination coefficient test results indicate that the determination test output for the R Square value of 0.817 means that the magnitude of the contribution or contribution of the X1 and X2 variables of 82% to the Y variable and the rest of 18% is the influence of other variables not mentioned in this study. Keywords: Packeging, Durability, Etnosentrisme, Snack
ANALISIS PENGARUH MEREK, POTONGAN HARGA DAN IKLAN TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA PT RAMAYANA LESTARI SENTOSA Tbk di KOTA BATAM Nora Pitri Nainggolan
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 (433.912 KB)

Abstract

Competition in business today is increasingly stringent, companies are demanded to offer quality products and who are able to have more value so different from the product competitors. This study aims to determine the influence of brands, discounts and advertising to consumer purchasing decision.. The research design used in this research is quantitative research. The sample used is 200 respondents with Accidental Sampling method. Data analysis method consisted of validity test, reliability test, classical assumption test, multiple linear regression analysis, coefficient determination test, T test and F test. The results showed all the data valid and reliable. The result of T test explain that brands, discount partially have a significant effect to consumer purchasing decision, but advertising partially has no a significant effect to consumer purchasing decision. From the F test the result explain than brands, discount, and advertising simultaneously have a significant effect to consumer purchasing decision.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGAMBILAN KREDIT OLEH PELAKU USAHA PROPERTY DI KOTA BATAM Handra Tipa; Mortigor Afrizal Purba
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 (425.182 KB) | DOI: 10.33884/jab.v3i1.1612

Abstract

Factors that are one aspect of the failure of property businesses in accessing Working Capital Loans and Investment Loans are misunderstandings of business actors who refer to what factors are important assessments of banks in lending. This study aims to analyze the factors that influence credit taking by property businesses in Batam City. in particular, because land ownership status in Batam is different from other regions in Indonesia. Based on data processing In partial interest rates have a significant effect on the decision to take credit by property businesses in Batam City with a significant value = 0,000 <0.05, Ha is accepted and Ho is rejected. From these calculations the interest rate has a significant effect on Credit Decisions, influential collateral significant to the decision to take credit by property business actors in Batam City with a significance = 0.017 <0.05 then Ha is accepted and Ho is rejected. From these calculations, the guarantee has a significant effect on Credit Decisions. Credit nominal has a significant effect on the decision to take credit by property businesses in Batam City with a significant value = 0,000 <0,05 so Ha is accepted and Ho is rejected. Likewise, the variable bank service has a significant effect on the decision to take credit by property businesses in Batam City. Simultaneously the influence of interest rates, guarantees, nominal credit, and bank services have a significant effect on the decision in credit disbursement for property entrepreneurs in the city of Batam. From the results of this study entrepreneurs must be wiser in making credit decisions and be better able to see better opportunities in the future so that the business undertaken can grow much more rapidly.
ANALISIS KINERJA PEMUNGUTAN DAN RETRIBUSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA BATAM Syahril Effendi; Neni Marlina Br Purba
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 (657.102 KB) | DOI: 10.33884/jab.v3i2.1259

Abstract

This study aims to find answers to the performance level of billboard tax collection in Batam City, and its contribution to local tax revenues in Batam City. This research applies descriptive analysis method, where this method is used to provide systematic explanations, actual and accurate statements of facts, and only describe situations or events not to find or explain relationships and test hypotheses. The object of this research is the Batam City Dispenda. The sampling technique used is non probability sampling, namely the technique of determining the sample using certain considerations or in (purposive sampling) using financial statements from 2011 to 2015. The results of the hypothesis test show that simultaneous performance of collection and levy on advertisement tax collection in the Dispenda Batam City has a significant effect on local revenue. While partially the collection performance at the Batam City Dispenda has a significant relationship to local original income, however, advertisement tax collection levies have a significant influence on local revenue in Batam City Dispenda
ANALISIS RASIO LIKUIDITAS, PROFITABILITAS, SOLVABILITAS DAN PERPUTARAN PERSEDIAAN UNTUK MENILAI KINERJA PERUSAHAAN RETAIL YANG TERDAFTAR DI BEI Masta Sembiring
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 (521.181 KB) | DOI: 10.33884/jab.v4i1.1489

Abstract

Measurement of a company's performance can be seen from financial ratio or stock returns. This study aims to know whether liquidity, profitability, solvency, and inventory turnover have an effect after being analyzed on the performance of company on companies listed on Indonesia Stock Exchange. The variables used are Current Ratio, Return on Investment, Debt to Asset Ratio, Inventory Turnover to Net Profit Margin. The population in this study consisted of 148 companies in retail trade, service and investment group that were listed on the Indonesia Stock Exchange. The sample chosen by purposive sampling was chosen to be 17 companies listed on Indonesia Stock Exchange during 2014 to 2017. Data collection techniques used were documentation techniques. Data processing technique used is data processing with SPSS version 21. Data analysis method used is multiple linear regression method. Results of the T test show that partially Current Ratio, Debt to Asset Ratio, and inventory turnover have a negative and significant effect on company performance, while Return On Investment has a positive and significant influence on company performance. The results of the F test analysis indicate that the variable Liquidity Ratio, Profitability, Solvability and Inventory Turnover together have a significant effect on company performance.
ANALISIS PENERAPAN SAK ETAP DALAM PENYAJIAN LAPORAN KEUANGAN PADA KOPERASI PEGAWAI NEGERI SMPN 7 PEMATANG SIANTAR Eva Malina Simatupang; Arlina Pratiwi Purba
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 (367.773 KB)

Abstract

IAI has issued a Standard Financial Accounting entity without Public Accountability, also known as SAK ETAP. SAK ETAP is intended to accommodate the needs of an entity, which does not significantly have accountability, to operate such as Small and Medium Enterprises (SMEs) and cooperatives. SAK ETAP is a standard that regulates the accounting treatment of MSMEs and cooperatives in Indonesia, but all cooperative activities are also guided by the latest laws and government regulations issued by relevant ministers in this case the Minister of Cooperatives and Small and Medium Enterprises Regulation (K -UKM) Republic of Indonesia No 12 of 2015, concerning General Guidelines for Cooperative Accounting. This study aims to evaluate the implementation of SAK ETAP in the financial statements of Pematang Siantar Junior High School 7 Cooperative. SMP N 7 Pematang Siantar Civil Servants Cooperative is a cooperative in a savings and loan business. The financial statements of Pematang Siantar Middle School 7 N Cooperative Cooperative are not in accordance with the SAK ETAP standard.
SISTEM INFORMASI PENGOLAHAN DATA PREKLINIK PADA UNIT LITBANG RUMAH SAKIT HB. SA’ANIN PADANG Ramadhani Ramadhani
JURNAL AKUNTANSI BARELANG Vol 2 No 1 (2017): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

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Abstract

HB. Sa’anin hospital Padang is the oldest Soul Hospital in western Sumatra, Every year HB.Sa’anin hospital always accepts medical students, nursing, psychiatric and others - to do pre-clinical The part or unit that performs data processing on student preclinics is LITBANG unit. In doing this preclinical data processing LITBANG units still use manual methods either through written notes or through word processing applications such as MS.Word and Ms.Excel. for preclinical data processing can be more quickly and efficiently, required an applicationusing PHP programming language to perform preclinical data processing on LITBANG HB unit. Sa'anin Hospital Padang.
FAKTOR YANG DIPERTIMBANGKAN KONSUMEN DALAM MELAKUKAN PEMBELIAN PRODUK PADA PT LONG TIME BATAM Hendri Herman
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 (404.105 KB) | DOI: 10.33884/jab.v3i2.1224

Abstract

This study aims to look at the factors that influence consumer decisions in making purchases. The object of research is PT Long Time Batam, with a population of 135 people. calculation of the number of samples using the Slovin formula, so that the number of samples obtained is 100 respondents. from the results of the study note that the promotion has a significant influence on purchasing decisions. The effect of promotion on consumer decisions in making purchases is 42.2%
ANALISIS PENERIMAAN PAJAK DAN REALISASI PAJAK DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA BATAM 2011-2015 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 (589.897 KB)

Abstract

The aim of research is to know and analysis the influence of local taxes and local retribution fund to local revenue in batam city. Sample is used are the region’s in come official period 2011-2015.The sampling technique in this study using saturated sampling technique.Methods data analysis in this research is quantitative methods the result of research to shows that local taxes is significant effect to local revenue is caused significant value for 0,000 < 0,05, local retribution is significant effect to local revenue with significant value 0,000 < 0,05, while the local taxes and local retribution fund together are significant effect to local revenue with significant effect 0,000 < 0,05. R square value to shows the variable of local taxes and local retribution fund can to explain variable variance of local revenue for 99,6% while the remaining is 0,4% is effected by the other variable is not researched.

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