Jurnal Akuntansi Barelang
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.
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207 Documents
<![CDATA[PENGARUH FASILITAS E-FILING DAN E-SPT TERHADAP KEPUASAN WAJIB PAJAK ORANG PRIBADI DALAM MELAPORKAN SPT (Studi Kasus Pada KPP Pratama Kota Batam) ]]>
<![CDATA[Desrini Ningsih]]>;
<![CDATA[Fany Rahma Sari]]>;
<![CDATA[Heryenzus Heryenzus]]>
<![CDATA[ JURNAL AKUNTANSI BARELANG Vol 4 No 1 (2019): Jurnal Akuntansi Barelang ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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DOI: 10.33884/jab.v4i1.1488
<![CDATA[The Directorate General of Taxes has provided facilities to taxpayers to report taxes with SPT using e-Filing facilities and e-SPT. E-Filing is an application made by the directorate general of taxes so that taxpayers do not have to bother to queue at the tax service office. While e-SPT is also an application of services made by the directorate general of taxes for taxpayers to be able to report their taxes more easily and not consume a lot of paper. The study was conducted aimed to determine the effect of e-Filing and e-SPT facilities on the satisfaction of individual taxpayers in reporting SPT. The sample used was 400 using the purposive sampling method. The results of this study indicate that e-Filing and e-SPT facilities have a positive and significant influence on taxpayer satisfaction. Evident from the value of t count is greater than t table. The value of t table is 1.966 while the value of t count is obtained for the variable e-Filing facility (X1) 8.624 with a significance of 0,000 and the facility variable e-SPT (X2) 10,899 with a significance of 0,000. Result F shows F count 384,649 with a significant probability of 0,000.]]>
<![CDATA[PENGARUH SANKSI PERPAJAKAN PENERAPAN E-FILING DAN SISTEM SELF ASSESMENT TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KECAMATAN SAGULUNG KOTA BATAM ]]>
<![CDATA[Mortigor Afrizal Purba]]>
<![CDATA[ JURNAL AKUNTANSI BARELANG Vol 2 No 2 (2018): Jurnal Akuntansi Barelang ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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<![CDATA[Tax revenue is the safest and most reliable domestic revenue because it is flexible towards state income, and as an instrument for government to regulate the economy, which is easily influenced by conditions rather than non-tax state revenue.This study aims to determine the effect of self-assessment system of taxation sanctions and the application of e-filing to the compliance of individual taxpayers in Sagulung District,Batam City. The population in this study is an effective individual taxpayer registered in Sagulung District, Batam City, as many as 26.635. The sample used in this study were 394 respondents. The questionnaire data was tested with validity test and reliability test. The classic assumption test used is normality test, multicolinearity test, and heteroscedasticity test. Hypothesis test used is multiple linear regression test, t test and F test. All test using SPSS program version 22. The results showed that the self-assessment system significantly affects the compliance of individual taxpayers. Tax sanctions have a significant effect on individual taxpayer compliance. The application of e-filing does not significantly affects the compliance of individual taxpayers.]]>
<![CDATA[KINERJA PEGAWAI TERHADAP KEPUASAN MASYARAKAT DALAM PENGURUSAN KTP-el DENGAN KUALITAS PELAYANAN SEBAGAI VARIABEL MODERASI DI KECAMATAN BATAM KOTA, BATAM ]]>
<![CDATA[Hendri Herman]]>;
<![CDATA[Vargo Christian L. Tobing]]>
<![CDATA[ JURNAL AKUNTANSI BARELANG Vol 2 No 1 (2017): Jurnal Akuntansi Barelang ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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<![CDATA[Public service is a government obligation in providing services needed by the community. In accordance with Act No. 23 of 2006 concerning the administration of population that to provide protection, recognition, determination of personal status and legal status of any important population events and events experienced by Indonesians and Indonesian citizens outside Indonesia, a regulation of population administration . Community as the recipient of services from government agencies will certainly receive services provided by the government agencies. The community as the recipient of services would want a high level of satisfaction in terms of the management of ID cards. Communities often issue complaints regarding bureaucratic tortuous, lack of transparency and loaded with collusion, corruption and nepotism. Therefore, it is necessary strategy and policy of public service which is based on the strengths, weaknesses, opportunities and threats owned by the local area. This research was conducted to fulfill the duty of lecturer in Tri Dharma Perguruan Tinggi. This study was conducted with the aim to see Employee Performance Against Public Satisfaction in the Management of KTP-el With Quality Service As Moderation Variables in Batam City Sub-district, Batam. This research is a quantitative descriptive research where research data is processed by using SPSS tools. The research was conducted in Kecamatan Batam Kota. The population in this research is the community of Baloi Permai village that conducts the KTP-el. The sample in this study amounted to 164 people. The results obtained from this study is the performance of employees significant effect on community satisfaction, and the quality of service does not affect the relationship between employee performance to community satisfaction.]]>
<![CDATA[Pengaruh Laba Bersih dan Arus Kas Aktivitas Pendanaan Terhadap Dividen Pada Perusahaan Manufaktur Di Kota Batam Periode 2012-2016 ]]>
<![CDATA[Baru Harahap]]>
<![CDATA[ JURNAL AKUNTANSI BARELANG Vol 3 No 1 (2018): Jurnal Akuntansi Barelang ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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<![CDATA[This study aims to determine the effect of net income and financing activities cash flow on dividend policy of Manufacturing companies in Batam. The study population Manufacturing company in Batam City period 2012-2016. The sampling technique used in this research is purposive sampling method and based on the technique, the number of samples qualified are 11 companies with a period of 5 years (2012-2016), the sample is 44 samples. The method of analysis used is multiple linear regression analysis. The results of the data analysis show that there are positive influence which significant between net income on dividend policy. There is no positive influence between the financing activities cash flow on dividend policy. Keywords: net profit, cash flow financing activities and dividend policy]]>
<![CDATA[ANALISIS METODE RGEC UNTUK MENILAI TINGKAT KESEHATAN BANK PADA BPR KONVENSIONAL DI PROVINSI KEPULAUAN RIAU ]]>
<![CDATA[Jurnal Akuntansi Barelang]]>
<![CDATA[ JURNAL AKUNTANSI BARELANG Vol 1 No 2 (2017): Jurnal Akuntansi Barelang ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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<![CDATA[The banking industry is financial institution that developed quite well in Indonesia. Basically the function of a bank is a financial institution that connects between the parties require funds to parties who have surplus funds , or can be said to be a collector of funds from surplus units and channeling funds to deficit units ( financial intermediary ) . According to the Financial Stability Review , the financial institution with the highest number is BPR . BPR growth must be balanced with a more healthy condition BPR anyway , in order to provide maximum service to the community and maintain the existence of the BPR . This study aims to determine how the soundness of the Bank in the period 2011 – 2015. This type of research is descriptive research with quantitative approach. The variables used were risk profile as measured by the ratio of NPL, LDR and BOPO, good corporate governance is measured through self- assessment results, profitability as measured by ROA and ROE, and Capital as measured by the ratio of CAR. The results showed that during the period 2011 to 2015 the Bank always obtain a rating of 1 or very healthy. NPL ratio calculation and LDR describe the bank has to manage risks properly. GCG assessment indicates corporate governance has done well. The calculation of ROA and NIM shows the bank's ability to achieve high profits. CAR calculation is always above the minimum limit Bank Indonesia is considered able to manage its capital. However, in the study the author also explains that the method of RGEC is not fully suitable to be applied in the BPR due to the method of GCG demanding opponess can not be met, because the data of the method of CGC is not publishhed in Bank Indonesia. As well as fully into the secret of the company.]]>
<![CDATA[Pengaruh Kompetensi, Profesionalisme Dan Etika Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik di Kota Batam ]]>
<![CDATA[Erni Yanti Natalia]]>
<![CDATA[ JURNAL AKUNTANSI BARELANG Vol 2 No 2 (2018): Jurnal Akuntansi Barelang ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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<![CDATA[This study aims to determine the influence of competence, professionalism, and auditor ethics on audit quality at Public Accounting Firm in Batam City. The population in this study is the auditor who works at Public Accounting Firm in Batam City. The primary data retrieval method used was questionnaire method which was distributed to 50 respondents. Sampling technique using saturated samples. Data analysis method used is multiple linear regression analysis. The results of this study indicate that the competence variables have a significant effect on audit quality with significant value 0.000 < 0.05, while the variable professionalism but insignificant effect on the value of 0.267 > 0.05 and ethical effect but not significant with a value of 0.394 > 0.05 on Quality audit. Simultaneously competence, professionalism and auditor ethics have positive and significant influence to audit quality.]]>
<![CDATA[ANALISIS PERSEPSI MASYARAKAT TERHADAP KINERJA BADAN PENGUSAHAAN BATAM (BP BATAM) DALAM MENGELOLA INFRASTRUKTUR (STUDI KASUS BANDAR UDARA HANGNADIM BATAM) ]]>
<![CDATA[Dian Lestari Siregar]]>;
<![CDATA[Desrini Ningsih]]>
<![CDATA[ JURNAL AKUNTANSI BARELANG Vol 2 No 1 (2017): Jurnal Akuntansi Barelang ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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<![CDATA[Batam city, one of the biggest industry city in Riau Islands province, already evolves as an investation destination and becomes a center of business activities. Batam development accelerated by infrastructure development wich increase investment rates. The main focused of infrastucture development is airport, Hangnadim Batam Airport, with BP Batam as the main managing. The aim of this research is for review society perception, to find and the most prominent indicators that should improved by BP Batam to improve managing performance of Batam Hangnadim Airport. Analysis Cohran Q test was used as a research methodology, the results show as many as 13 stages obtained asymp sig 0.087> α of 5% and the value Cochran Q Test is 30, 230 <table Chi Square of 123, 23 and from 35 indicators, researchers found 21 indicators that most affect Batam BP's performance, the other 14 indicators should evaluated by BP Batam to improves the managing performance of Batam Hangnadim Airport infrastructure.]]>
<![CDATA[ANALISIS NILAI PELANGGAN, KUALITAS LAYANAN DAN KEBIJAKAN TARIF LISTRIK PRABAYAR TERHADAP KEPERCAYAAN PELANGGAN DAN DAMPAKNYA PADA CITRA PLN BRIGHT BATAM ]]>
<![CDATA[Renniwaty Siringoringo]]>;
<![CDATA[Putu Hari Kurniawan]]>
<![CDATA[ JURNAL AKUNTANSI BARELANG Vol 3 No 1 (2018): Jurnal Akuntansi Barelang ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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<![CDATA[Innovative service quality, basically take form reputable technology information which the activity is create the “recharge electricity program” that have objection to effectivity and make it easier to operate. But its positivelly response by batam citizen , the aim of this research is to measures the customer value how far the relationship mediated with image corporate. This research is evaluated to measuring how much level of public trust rendered against his visit for program conducted by pln bright batam as indicated by variable the value of customers and its implications on the image of state-owned electricity company pln was bright batam as a public company. How ever the variable is implicate for further study to increasing the image position PT PLN bright Batam as a public service corporation. The population research is the customer electricity prepaid households across seven district in Batam which ones with samples from 200 respondents and engineering the sample collection using proportional. sampling techniquesThe research is explanatory survey to analyze how big the influence and the relations among a variable whose, customers confidence in image of companies .This object of study is a customer of the recharge electricity take from 200 household responden in 7 district in Batam. This research used Structure Equation Model (SEM) as model analysis which for operate data mining used Lisrel 8.3 for windows. The result showed that service quality and price have effect on trust but not on corporate image. And trust has effects on corporate image.]]>
<![CDATA[PENGARUH KOMPENSASI DAN JOB INSECURITY TERHADAP INTENSI TURNOVER KARYAWAN PADA PT UNITED SINDO PERKASA KOTA BATAM: Asron Saputra (1-14) ]]>
<![CDATA[Jurnal Akuntansi Barelang]]>
<![CDATA[ JURNAL AKUNTANSI BARELANG Vol 1 No 2 (2017): Jurnal Akuntansi Barelang ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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<![CDATA[Human resource is one of important sources in organization or company. One way of managing human resources is to avoid employees turnover intention. This research aims to determine impact of compensation and job insecurity on turnover intention. The research carry out at PT United Sindo Perkasa with total sample 105 employees. The method used on this research is multiple linear regression with statistical package for the social sciences (SPSS) version 21 for statistical processing. Result of this research show that impact of compensation on turnover intention is negative and significant with t-test value -2,437, at the same time impact of job insecurity on turnover intention is positive and significant with t-test value 16,390. from this research can be discovered that impact of compensation and job insecurity on turnover intention is 79,8 percent. While the remaining 20,2 percent is determined by other factor not enlisted in this research.]]>
<![CDATA[ANALISIS MOM AND POP STORE DI KOTA BATAM HINGGA TAHUN 2018: ANALISIS MOM AND POP STORE DI KOTA BATAM HINGGA TAHUN 2018 ]]>
<![CDATA[Tiurniari Purba]]>
<![CDATA[ JURNAL AKUNTANSI BARELANG Vol 3 No 2 (2019): Jurnal Akuntansi Barelang ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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DOI: 10.33884/jab.v3i2.1225
<![CDATA[Non-minimarket traders and convenience stores are getting weaker along with the presence of modern retailers. Non-minimarket traders are also called traders at mom and pop or mom and pop stores. This case happened not only in other cities or other countries, but also in Batam. The presence of modern retailers, especially retail Indomaret and Alfamart retail in Batam, gave a lot of changes to the mom and pop store. This article aims specifically of analyzing the situation faced by mom and pop stores in Batam after the presence of modern retailers, especially Indomaret and Alfamart. And to what extent does the influence of the presence of Indomaret and Alfamart affect shops and stalls in Batam City? The research methodology used to analyze is a type of qualitative research with a case study approach to the type of situation analysis. The type of case study of this study is trying to analyze the situation of a particular event or event. External situation analysis is a systematic review of the background of problems that are outside the organization. Types of external situation analysis include secondary data (literature studies), surveys, observations, and content analysis. From the results of the analysis it was found that the presence of modern retailers until 2018 cannot be rejected and resisted by those who have a direct interest because access through the government of a wide open city. As a result, hundreds of modern retailers, especially Indomaret retail and Alfamart retail, have been established in Batam city. The mom and pop store has been eliminated, ranging from four to five mom and pop stores that broke up and closed in every housing complex. The hope for the mom and pop store owners that still persists up to now is the government's interference with the quota limit on the number of modern retailers. Also the involvement of the government both financially and ideas to foster the community about healthy ways to compete in the market.]]>
