cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Vargo Christian L. Tobing
Contact Email
Vargo.christian@puterabatam.ac.id
Phone
+628117019871
Journal Mail Official
jabjurnal@gmail.com
Editorial Address
Jl. R. Soeprapto, Muka Kuning, Batam
Location
,
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
 6   7   8   9   10 
PENGARUH RETURN ON EQUITY DAN DEBT TO EQUITY RATIO TERHADAP NILAI PERUSAHAAN DENGAN HARGA SAHAM SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA 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 (457.655 KB)

Abstract

This study was conducted to fulfill the duty of a lecturer in the Tri Dharma College. This research was conducted to see the effect variabel return on equity and debt to equity ratio of the value of the company stock price as a moderating variable. The value of the company is one of the indicators to be able to see whether or not the company's financial condition. With the high value of the company, this means the company's financial performance has been good so being targeted by potential investors to infuse funds into the company in the form of shares. The share price can also be used as an indicator to see healthy whether the financial condition of the company, the stock price is high indicates the company is able to obtain high profits that the company shares were being targeted by investors or prospective investors, with the number of investors or prospective investors interested in investing in companies , then the stock price will also increase. Rising stock prices also will increase the value of the company. This research was conducted at the Indonesian Stock Exchange, which is the object of this research is the company's Property and Real Estate listed on the Indonesia Stock Exchange. Results of this research is the return on equity significantly influence the value of the company, debt to equity ratio significantly influence the value of the company, return on equity and debt to equity ratio simultaneously significant effect on the value of the company, the stock price does not affect the relationship between return on equity the value of the company, and the stock price does not affect the relationship between the debt to equity ratio of the value of the company. The coefficient of determination of 55.8%. This means, the variable return on equity and debt to equity ratio was able to explain the value of the company amounted to 55.8%, while the remaining 44.2% is explained by other factors not described in this study
PENGARUH EARNING PER SHARE, DIVIDEND PER SHARE DAN FINANCIAL LEVERAGE TERHADAP HARGA SAHAM PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Mortigor Afrizal 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 (567.614 KB) | DOI: 10.33884/jab.v4i1.1480

Abstract

The stock price describes the performance of the company. The better the performance of the company, the higher the stock price. Therefore the company needs to maintain the company's performance so that the stock price does not decline continuously every year. One way to find out that the company has good corporate performance by comparing the company's financial ratios from the previous year to the following year. The aim of this study is to examine the effect of EPS, DPS, and Financial Leverage on the stock prices of food and beverage companies listed on the Indonesia Stock Exchange 2014-2018. The population in this study amounted to 18 food and beverage companies with the period 2014-2018. While the sample selected using the purposive sampling method with a total of 9 companies for 5 years processed data as many as 45 data. Data tested using basic assumptions, classic assumption tests, multiple linear regression tests and hypothesis testing. The results of the study show that EPS, DPS, and Financial Leverage simultaneously have a significant effect on stock prices. While partially EPS has a significant effect on stock prices, DPS has no significant effect on stock prices, and Financial Leverage also does not have a significant effect on stock prices.
PENGARUH INVESTASI DAN TENAGA KERJA TERHADAP PERTUMBUHAN EKONOMI DI KOTA BATAM Desrini Ningsih; Selvi Indah Sari
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 (313.881 KB)

Abstract

This study aims to analyze the influence of investment and labor on the economic growth of Batam City. Data is annual data from 2012 to 2016. The analysis technique used is multiple linear regression, using t test, F test, and classical assumption test. Based on the results of testing the hypothesis obtained that investment has a positive influence on economic growth in the city of Batam with a value of t 3.433 and a significance of 0.001. While the workforce has a negative and significant influence on economic growth in the city of Batam with a t-value of -9.130 and a significant 0,000. Based on the test results, it is known that investment and labor have a positive and significant influence on economic growth in the city of Batam. This is indicated by the calculated value of 101.945 and the significant value of 0.000.
ANALISIS PERSEPSI FAKTOR-FAKTOR YANG MEMPENGARUHI PENYALURAN KREDIT USAHA RAKYAT (KUR) BAGI UMKM DI KOTA BATAM (Studi kasus pada Bank BRI) Raymond Raymond; Nuzul Ikhwal
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 (451.521 KB)

Abstract

Lending by banks to SMEs in each region is determined by a number of benchmarks, where one of these standards is the evaluation of the feasibility of SMEs will be given credit, creditworthiness can generally be carried out with due respect to 5 C, which includes: character, capacity, capital, collateral and condition of economy. By using analysis Cochran Q test, the study identifies the Bank that extends credit (KUR) in the city of Batam related implementation aspects 5C lending on SMEs in the city of Batam and to identify variables 5C which are the most dominant as a determinant in lending of SMEs in the city Batam. The results of this study found that the presence of Implementation for all variables 5C on the distribution of small loans in Batam city, where there are 10 variables are the most dominant in the distribution People's Business Credit (KUR) in Batam.
PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR DI BEI Jessica Carolina; Vargo Christian L. Tobing
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 (710.88 KB) | DOI: 10.33884/jab.v3i2.1258

Abstract

The timeliness of submitting financial statements is a rule that must be applied by all companies. Based on the Decree of the Chairperson of the Capital Market and Financial Institution Supervisors with number: KEP-431/BL/2012 stating that public companies that have effective registration must submit annual reports to BAPEPAM and LK no later than four months after the end of the financial year. This study aims to examine the effect of profitability, liquidity, solvency and firm size on the timeliness of financial statement submission. The population in this study is a consumer goods manufacturing sector manufacturing company listed on the Indonesia Stock Exchange. The sample was selected as many as 21 companies using the purposive sampling method. The analytical method is logistic regression. The data used is secondary data obtained through the web.idx.id website in the form of annual financial statements for the periode 2013-2017. The results of the study were tested using the SPSS version 24 application which showed that partial profitability (ROA), liquidity (CR), solvency (DAR) dan company siz
DAMPAK KEBIJAKAN SUKU BUNGA SBI TERHADAP PROFITABILITAS PERBANKAN (STUDI KASUS BPR KONVENSIONAL DENGAN BPR SYARIAH DI KOTA BATAM) Erni Yanti Natalia
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 (509.209 KB) | DOI: 10.33884/jab.v4i1.1385

Abstract

Fenomena pertumbuhan BPR yang ada di Kota Batam belum dibarengi dengan pertumbuhan kredit. Padahal, kredit ini merupakan sumber pendapatan dalam dunia perbankan. Semakin banyak kredit yang dapat disalurkan ke masyarakat, maka semakin besar pula laba yang akan didapatkan dan tingkat profitabilitas yang akan diperoleh. Tujuan dari penelitian ini adalah untuk mengetahui apakah ada pengaruh Suku Bunga SBI terhadap Profitabilitas (ROA) pada BPR Konvesional dan BPR Syariah yang ada di Kota Batam, serta untuk membanding kinerja ROA antara kedua BPR tersebut. Data dianalisis dengan menggunakan software Statistical Product and Service Solution (SPSS) versi 20. Hasil penelitian dengan menggunakan uji t menunjukkan bahwa Suku Bunga SBI tidak berpengaruh terhadap Profitabilitas (ROA) pada BPR Konvensional Di Kota Batam dengan nilai signifikansi (Sig) 0,791 < 0,05, Suku Bunga SBI tidak berpengaruh terhadap Profitabilitas (ROA) pada BPR Syariah Di Kota Batam dengan nilai signifikansi (Sig) 0,385 < 0,05. Sedangkan dengan menggunakan uji beda t-test diperoleh bahwa ada perbedaan kinerja Profitabilitas (ROA) pada BPR Konvensional dan BPR Syariah nilai Sig. (2-tailed) sebesar 0,000 < 0,05.
PENGARUH BEBAN KERJA, KOMPENSASI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PT EX BATAM INDONESIA Nora Pitri Nainggolan
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 (399.797 KB)

Abstract

This study aims to determine the effect of workload, compensation and work environment on employee performance PT EX Batam Indonesia. The research design used in this research is quantitative research. Population in this research is all employee of PT EX Batam Indonesia operator which amounts to 188 people and the sample used as respondents amounted to 128 people by using slovin formula. Sampling technique with purposive sampling method. Data analysis method consisted of validity test, reliability, classical assumption test, multiple linear regression analysis, coefficient determination test (R2), T test and F test. The results of the study and hypothesis explain that Workload, Compensation and Work Environment partially and simultaneously have a significant effect on Employee Performance.
PROSES REKRUTMEN DAN SELEKSI TERHADAP KINERJA KARYAWAN PADA PT SCHNEIDER ELECTRIC MANUFACTURING BATAM Leli Sumanti Lubis; Nora Pitri Nainggolan
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 (374.022 KB)

Abstract

Human resourches is the most valuable asset in company. With a good recruitment and selection process, those will results high employee work Rate. Summary of the project are that we want to know correlation in partially and simultaneously within recruitment (X1) and selection (X2) process towards employee work rate at Schneider Electric Manufacturing Batam company. Based on the hypothesis analysis results of the influence of the process of recruitment and selection of employees performance in Schneider Electric Manufacturing Batam company, it seems that there is a positive and significant influence between the process of recruitment and selection towards employees' performance. This study uses causality and using multiple linear regression analysis. From the test results and data processing, it can be concluded that the process of recruitment to employee performance H1 and H2 is accepted. And test results of data processing to employee performance H3 selection is accepted.
PENGARUH EARNING PER SHARE, RETURN ON EQUITY, PRICE EARNING RATIO, DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM (PERUSAHAAN YANG TERGABUNG DALAM INDEKS LQ45 DI BURSA EFEK INDONESIA) Ayu Kemalasari; Desrini Ningsih
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 (503.563 KB) | DOI: 10.33884/jab.v3i2.1251

Abstract

This study aims to analyze the effect of Earning Per Share, Return On Equity, Price Earning Ratio, and Debt to Equity Ratio on stock price of the companies listed in the LQ45 index for the period 2013-2017. The results showed that EPS had a significant effect on stock prices with a sig value of 0,000. ROE had no significant effect on stock prices with a sig value of 0,131. PER had a significant effect on stock prices with a sig value of 0,000. DER had no significant effect on stock prices with a sig value of 0,572. EPS, ROE, PER, and DER variables simultaneously have a significant effect on stock prices with a sig value of 0,000. The determination coefficient is 0,839, which means the EPS, ROE, PER, and DER variables is 83,9% affect the stock price while the remaining 16,1% is influenced by other variables not examined in this study.
PENGARUH MOTIVASI, KOMPENSASI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA PT TRANSCAL SUNTECH INTERNATIOAL 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 (280.56 KB)

Abstract

This study aims to determine the effect of motivation, compensation and work environment on employee performance in PT Transcal Suntech International. This research method is using quantitative research method. The technique of collecting data is by distributing questionnaires to 171 respondents. Data were analyzed using test of validity, reliability, normality, multicollinearity, heterokedastisitas, multiple linear regression analysis, t test and F test. Test results of coefficient of determination Adjusted R Square shows that motivation, compensation and work environment variable are together providing 18.7 percent influence on employee performance variable. The results of this study indicate that partially motivation has no influence on employee performance, seen significant value 0.293 bigger than α value 0.05 and t value 1.054 smaller than t table 1.973 (H1 rejected), compensation has influence on employee performance because its significant value 0.000 smaller than α value 0.05 and t value 4.443 bigger than t table 1.973 (H2 accepted), work environment has influence on employee performance because its significant value 0.003 smaller than α value 0.05 and t value 3.000 bigger than t table 1.973 (H3 accepted), while motivation, compensation and work environment are simultaneously has significant effect on employee performance because its significant value 0.000 smaller than α value 0.05 and f value 14.062 bigger than f table 2.66 (H4 accepted).

Page 8 of 21 | Total Record : 207

 6   7   8   9   10 

Filter by Year

2017 2025


Reset
Filter By Issues
All Issue Vol 10 No 1 (2025): Jurnal Akuntansi Barelang Vol 9 No 2 (2025): Jurnal Akuntansi Barelang Vol 9 No 1 (2024): Jurnal Akuntansi Barelang Vol 8 No 2 (2024): Jurnal Akuntansi Barelang Vol 8 No 1 (2023): Jurnal Akuntansi Barelang Vol 7 No 2 (2023): Jurnal Akuntansi Barelang Vol 7 No 1 (2022): Jurnal Akuntansi Barelang Vol 6 No 2 (2022): Jurnal Akuntansi Barelang Vol 6 No 1 (2021): Jurnal Akuntansi Barelang Vol 5 No 2 (2021): Jurnal Akuntansi Barelang Vol 5 No 1 (2020): Jurnal Akuntansi Barelang Vol 4 No 2 (2020): Jurnal Akuntansi Barelang Vol 4 No 1 (2019): Jurnal Akuntansi Barelang Vol 3 No 2 (2019): Jurnal Akuntansi Barelang Vol 2 No 1 (2017): Jurnal Akuntansi Barelang Vol 3 No 1 (2018): Jurnal Akuntansi Barelang Vol 2 No 2 (2018): Jurnal Akuntansi Barelang Vol 1 No 2 (2017): Jurnal Akuntansi Barelang More Issue