https://ejournal.upbatam.ac.id/index.php/jab/issue/feed JURNAL AKUNTANSI BARELANG 2024-06-03T00:00:00+00:00 Jurnal Akuntansi Barelang (JAB) jurnaljab@puterabatam.ac.id Open Journal Systems <p>Published by the Department of Accounting, University of Putera Batam.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. &nbsp;</p> <p>ISSN online<a href="http://issn.pdii.lipi.go.id/issn.cgi daftar&amp;1497007320&amp;1&amp;&amp;">2580-5118 </a> ISSN Print<a href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1497007320&amp;1&amp;&amp;">2548-1827</a></p> https://ejournal.upbatam.ac.id/index.php/jab/article/view/8826 GREEN ACCOUNTING : A BIBLIOMETRICS ANALYSIS 2024-05-21T03:50:37+00:00 Anggun Permata Husda ndunpermata@gmail.com <p>A continuity method that is in line with recent advancements in the accounting industry is green accounting. The economy is one of the many areas that green accounting affects. Information that is precise, accountable, and transparent is provided to stakeholders through the application of Green Accounting to environmental accounting. The most important research publications in green accounting as well as statistical trends in the field are the focus of this study. Research data was gathered and examined from 1000 publications using the keyword "Green Accounting" on Google Scholar using the VOSviewer software. The results of research on green accounting conducted over the last ten years, from 2014 to 2024, are significant to study and a subject that academics frequently write about, according to the processed data. The research results provide a systematic contribution to Green Accounting research.</p> 2024-06-03T00:00:00+00:00 Copyright (c) 2024 JURNAL AKUNTANSI BARELANG https://ejournal.upbatam.ac.id/index.php/jab/article/view/8836 PENGARUH PERATURAN PAJAK DAN AKUNTANSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DIMODERASI OLEH SISTEM PAJAK DIGITAL PADA UMKM DIKOTA BATAM 2024-05-30T03:11:32+00:00 Handra Tipa handra.tipa@puterabatam.ac.id Argo Putra Prima argoupb@gmail.com Viola Syukrina E Janrosl Viola.myudzz21@gmail.com Mulawarman Mulawarman julius241135@gmail.com <p>Kepatuhan perpajakan menjadi penting karena ketidakpatuhan perpajakan secara bersamaan akan menimbulkan upaya penghindaran pajak, yang mengakibatkan penurunan penyetoran dana pajak ke kas negara. Karena tingkat kepatuhan wajib pajak yang rendah, target penerimaan pajak dari tahun 2018–2020 tidak tercapai. Fokus penelitian ini adalah untuk mengidentifikasi kecenderungan kecurangan akuntansi bisnis. Ada banyak kasus kecurangan di perusahaan, jadi aturan akuntansi, manajemen resiko, dan moral karyawan harus ditingkatkan agar bisnis dapat berjalan dengan baik. Perusahaan pembiayaan yang ada di Kota Batam menjadi subjek penelitian ini, yang menggunakan metode penelitian lapangan dan kuisioner dalam pengumpulan data. Keseluruhan populasi seluruh perusahaan pembiayaan yang ada di Kota Batam diambil sebagai sampel jenuh dalam metode pengumpulan data. Dalam pengolahan data, gunakan analisis jalur teknik moderasi. Kepatuhan Wajib Pajak meningkat jika mereka memahami peraturan pajak, akutansi pajak, dan sistem administrasi pajak kontemporer.</p> 2024-06-03T00:00:00+00:00 Copyright (c) 2024 JURNAL AKUNTANSI BARELANG https://ejournal.upbatam.ac.id/index.php/jab/article/view/8827 Literasi Keuangan, Pembelajaran Manajemen Keuangan di Perguruan Tinggi terhadap Gaya Hidup dan Semangat Berwirausaha 2024-05-24T07:33:03+00:00 Asman Abnur asman@btp.ac.id Agung Edy Wibowo edywbw.11@gmail.com Merline Yulianti merlineyulianti79@gmail.com Siska Amelia Maldin siskamaldin@btp.ac.id <p>Penelitian ini mengkaji pentingnya literasi keuangan dan pembelajaran manajemen keuangan di perguruan tinggi serta dampaknya terhadap gaya hidup dan semangat berwirausaha mahasiswa. Literasi keuangan, yang mencakup pemahaman tentang konsep keuangan dasar dan keterampilan pengelolaan uang, merupakan kompetensi penting di era modern. Pembelajaran manajemen keuangan di kampus memainkan peran krusial dalam membekali mahasiswa dengan pengetahuan dan keterampilan yang diperlukan untuk membuat keputusan keuangan yang bijaksana. Melalui pendekatan studi kasus dan survei terhadap mahasiswa yang telah memperoleh materi ajar mata kuliah manajemen keuangan, penelitian ini menemukan bahwa program pendidikan keuangan yang komprehensif dapat meningkatkan kemampuan mahasiswa dalam mengelola keuangan pribadi, menabung, dan berinvestasi. Penelitian dilakukan dengan responden sejumlah 112 mahasiswa di salah satu perguruan tinggi di Kepulauan Riau, menggunakan <em>purposive sampling</em> dan diuji dengan menggunakan alat analisis SMART-PLS. Hasil menunjukkan bahwa literasi keuangan yang baik juga berkorelasi positif dengan meningkatnya minat dan semangat berwirausaha. Mahasiswa yang menguasai manajemen keuangan lebih percaya diri dalam merencanakan dan menjalankan usaha mereka sendiri, yang pada gilirannya dapat mendorong munculnya jiwa wirausaha di kalangan generasi muda. Mahasiswa yang mengikuti mata kuliah manajemen keuangan cenderung memiliki pemahaman yang lebih baik tentang pengelolaan keuangan pribadi dan menunjukkan perilaku keuangan yang lebih bertanggung jawab dalam perilaku dan gaya hidupnya. Selain itu, dalam riset ini didapati simpulan bahwa &nbsp;literasi keuangan berpengaruh &nbsp;terhadap&nbsp; gaya&nbsp; hidup, pembelajaran manajemen keuangan di perguruan tinggi &nbsp;berpengaruh terhadap &nbsp;terhadap&nbsp; gaya hidup, variabel gaya hidup berpengaruh terhadap terhadap semangat berwirausaha, serta&nbsp; gaya&nbsp; hidup memediasi literasi keuangan terhadap semangat berwirausaha, dan gaya hidup memediasi pembelajaran manajemen keuangan di perguruan tinggi&nbsp; terhadap semangat berwirausaha.</p> 2024-06-03T00:00:00+00:00 Copyright (c) 2024 JURNAL AKUNTANSI BARELANG https://ejournal.upbatam.ac.id/index.php/jab/article/view/8814 YANG MEMPENGARUHI FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING 2024-05-13T02:34:47+00:00 Dian Efriyenti dianefriyenty@gmail.com Risca Azmiana riscaazmiana@gmail.com Vargo Christian L. Tobing vargo.tobing@gmail.com Ronald Wangdra ronald@puterabatam.ac.id <p><em>Operating profit margin and financial leverage have increased and fluctuated but income smoothing has not completely increased, and vice versa. The practice of profit equalization phenomenon emerged to reduce fluctuations in reported profits. Another case that occurred at the Kimia Farma company, carried out profit equalization actions, allegedly marking up net profit in the 2019 financial report, in the financial report it was able to obtain a profit of IDR 132 billion. However, the reported profit is different from the actual profit of IDR 132 billion. However, the reported profit was IDR 99 billion. In another case at Indofarma Tbk, goods were found to be of higher value than they should be. As well as having an impact on profits. The aim of this research is to analyze operating profit margin and financial leverage which have an impact on income smoothing. The population in this study is the number of food and beverage companies registered on the IDX. The sampling technique used criteria so that there were 14 samples in this study. Data analysis using regression analysis. The results obtained were up to 8 companies that experienced fluctuating data from operating profit margin and financial leverage as well as income smoothing. The research results state that financial leverage has no significant effect on income smoothing, while operating profit margin has an effect on income smoothing.</em></p> 2024-06-03T00:00:00+00:00 Copyright (c) 2024 JURNAL AKUNTANSI BARELANG https://ejournal.upbatam.ac.id/index.php/jab/article/view/8803 PENGARUH STRUKTUR MODAL, TAX AVOIDANCE DAN PERATAAN LABA TERHADAP NILAI PERUSAHAAN 2024-05-14T09:21:44+00:00 Syafitri Syafitri dwisyafitri152@gmail.com Rakhmawati Oktavianna dwisyafitri82@gmail.com <p>ABSTRACT</p> <p>This research aims to test and obtain empirical evidence regarding the influence of capital structure, tax avoidance and income smoothing on company value. This research uses a sample of property and real estate companies listed on the Indonesian stock exchange in 2018-2022. The sampling method used in this research is the purposive sampling method using eviews 12 for data analysis. This type of research is quantitative with 15 companies used as research samples with observations for 5 years, so the total research sample is 75 samples. The analysis technique used is panel data regression. The results of this research show that simultaneously capital structure, tax avoidance and income smoothing influence company value. Partially, capital structure has a significant positive effect on company value, tax avoidance has no effect on company value and income smoothing has no effect on company&nbsp;</p> <p>Keywords: capital structure, tax avoidance, income smoothing and company value</p> <p>&nbsp;</p> <p>ABSTRAK</p> <p>Penelitian ini bertujuan untuk menguji dan memperoleh bukti secara empiris mengenai pengaruh struktur modal, tax avoidance dan perataan laba terhadap nilai perusahaan. Penelitian ini menggunakan sampel perusahaan properties dan real estate yang terdaftar di bursa efek Indonesia tahun 2018-2022. Metode penentuan sampel yang digunakan pada penelitian ini yaitu metode purposive sampling dengan menggunakan eviews 12 untuk analisis datanya. Jenis penelitian ini yaitu kuantitatif dengan 15 perusahaan yang dijadikan sampel penelitian dengan pengamatan selama 5 tahun, sehingga total sampel penelitian sebanyak 75 sampel. Teknik analisis yang digunakan adalah regresi data panel. Hasil penelitian ini menunjukan bahwa secara simultan struktur modal, tax avoidance dan perataan laba berpengaruh terhadap nilai perusahaan. Secara parsial struktur modal berpengaruh positif signifikan terhadap nilai perusahaan, tax avoidance tidak berpengaruh terhadap nilai perusahaan dan perataan laba tidak berpengaruh terhadap nilai perusahaan.</p> <p>Kata Kunci : struktur modal, tax avoidance, perataan laba dan nilai perusahaan</p> <p>&nbsp;</p> 2024-06-03T00:00:00+00:00 Copyright (c) 2024 JURNAL AKUNTANSI BARELANG https://ejournal.upbatam.ac.id/index.php/jab/article/view/8806 PENGARUH KEPEMILIKAN MANAJERIAL DAN KEBIJAKAN HUTANG TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Empiris Pada Perusahaan Manufaktur Sektor Konsumsi Sub-Sektor Pengolahan Makanan Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021 2024-05-08T10:52:02+00:00 eka kusuma dewi dosen00955@unpam.ac.id Anggun Putri Romadhina dosen00955@unpam.ac.id <p><em>The definition of Corporate Social Responsibility can be seen in Law number 40 of 2007 concerning Limited Liability Companies (UUPT) article 1 paragraph 3 states that social and environmental responsibility is the company's commitment to participate in sustainable economic development in order to improve the quality of life and a beneficial environment, both for the company itself, the local community and society in general</em><em>.</em><em>&nbsp; CSR emerged as a result of the modernization of society which already understands that activities carried out by companies can have a negative impact on the environment. Moreover, this is very close to the activities carried out by manufacturing companies because manufacturing companies are the companies that interact the most with the public. Factors that influence CSR disclosure in this research are managerial ownership and debt policy. This type of research uses quantitative research using secondary data in the form of company annual reports taken from the non-cyclical consumer sector, food processing subsector listed on the Indonesia Stock Exchange for the period 2017 to 2021. The sampling method uses purposive sampling. From the research results, it is proven that managerial ownership does not influence CSR disclosure and conversely debt policy influences CSR disclosure. Meanwhile, simultaneously, managerial ownership together with debt policy influence CSR disclosure.</em></p> 2024-06-03T00:00:00+00:00 Copyright (c) 2024 JURNAL AKUNTANSI BARELANG https://ejournal.upbatam.ac.id/index.php/jab/article/view/8750 ANALISIS TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN METODE RGEC (RISK, PROFILE, GOOD CORPORATE GOVERNANCE, EARNING, AND CAPITAL) PADA PT. BANK PERMATA Tbk. PERIODE 2019-2021 2024-03-19T12:09:23+00:00 Eva Malina Simatupang evasimatupang14@gmail.com Vargo Christian L. Tobing vargo.tobing@gmail.com Haposan Banjarnahor haposanbatam@gmail.com <p><em>The purpose was to find out the soundness of the bank PT Bank Permata Tbk for the period 2019-2021 using the RGEC method. The population is the financial statements of PT Bank Permata Tbk and the samples are the statement of financial position (balance sheet), income statement, and notes to the financial statements of PT Bank Permata Tbk for the 2019-2021 period. The type of data used is quantitative data with secondary data, using data collection techniques, namely documentation techniques through the website of Bank Permata. The data processing technique used is a descriptive technique using the RGEC method. Based on the results of data processing, it can be concluded that PT Bank Permata Tbk in 2019 to 2021 obtained a composite rating (PK) 1 in the very healthy category. This reflects the condition of the bank which is generally very healthy, so it is considered very capable of dealing with significant negative influences and changes in business conditions and other external factors.</em></p> 2024-06-03T00:00:00+00:00 Copyright (c) 2024 JURNAL AKUNTANSI BARELANG https://ejournal.upbatam.ac.id/index.php/jab/article/view/8823 UKURAN PERUSAHAAN, PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN MELALUI FINANCIAL DISTRESS 2024-05-17T07:27:11+00:00 Hikmah Hikmah hikmahupb@gmail.com Muhammad Haldy muhammad.haldy@puterabatam.ac.id Yvonne Wangdra yvonne@puterabatam.ac.id <p><em>This research aims to determine the influence of company size, company size and dividend policy on company value with financial distress as a mediating variable. The population in this study are mining companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The total sample tested was 30 companies, multiplied by 5 years of observations selected using purposive sampling techniques. The data analysis technique uses Partial Least Square (PLS) with the SmartPLS 4 program. The research results show that the variables of company size and dividend policy have a positive and significant effect on company value, while profitability has a negative and insignificant effect on company value. Company size, dividend policy have effect on financial distress, while profitability has no significant effect on financial distress, while the effect of financial stress on company value has a negative and significant effect.</em></p> 2024-06-03T00:00:00+00:00 Copyright (c) 2024 JURNAL AKUNTANSI BARELANG https://ejournal.upbatam.ac.id/index.php/jab/article/view/8818 STUDI LITERATUR: POPULARITAS DAN TINGKAT KEBERHASILAN ACTIVITY-BASED COSTING DI BERBAGAI NEGARA 2024-05-14T09:23:57+00:00 Johan Siahaan johan.putra@student.uhn.ac.id Gresi Lusina Br. Tobing johanputra2002@gmail.com Ardin Dolok Saribu ardindoloksaribu@uhn.ac.id Marlia Olivia Hutahaean johanputra2002@gmail.com Anisa Putri Sembiring johanputra2002@gmail.com Ester Silaban johanputra2002@gmail.com Elsa Miranda johanputra2002@gmail.com Evelyn Simanjuntak johanputra2002@gmail.com <p>This study aims to determine the popularity of Activity-Based Costing (ABC) methods and the success rates of countries adopting the ABC system. The research method used is a literature review. The main journal was used as a basis for comparison. The abstract is "Activity Based-Costing Around The World: Adoption, Implementation, Outcomes, and Criticism," supported by 20 other journals, both international and national. The most commonly used method in the supporting journals is the descriptive qualitative method. The study results show that the popularity of the ABC method is still dominated by Western (European) countries, which are generally developed countries. Meanwhile, in Asia and Africa, only a few companies implement the ABC method due to internal and external obstacles within the organization. On the other hand, some ABC-adopting countries, have different success rates in its implementation. This variation is generally caused by the availability of organizational resources, different levels of support from top management, and most commonly, insufficient understanding and knowledge about ABC.</p> 2024-06-03T00:00:00+00:00 Copyright (c) 2024 JURNAL AKUNTANSI BARELANG https://ejournal.upbatam.ac.id/index.php/jab/article/view/8718 PENGARUH INTENSITAS MODAL, PERTUMBUHAN PENJUALAN DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) 2024-04-24T03:19:24+00:00 Lestari Lestari tarii1018@gmail.com Eka Kusuma Dewi tarii1018@gmail.com <p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;ABSTRACT<br>This study aims to obtain empirical evidence about the effect of capital intensity, sales growth, and company size on tax avoidance. This type of research uses quantitative research using secondary data in the form of company annual reports taken from the energy sector listed on the Indonesia Stock Exchange for the period 2018 to 2022. The sampling method uses purposive sampling. The sample contained in this study was 75 data. Researchers used panel data regression techniques to test the research data using eviews 12 as a statistical tool. The results of data analysis show that simultaneously capital intensity, sales growth, and company size affect tax avoidance. Partially, the results showed that capital intensity and company size have no effect on tax avoidance, while sales growth has an influence on tax avoidance.</p> 2024-06-03T00:00:00+00:00 Copyright (c) 2024 JURNAL AKUNTANSI BARELANG https://ejournal.upbatam.ac.id/index.php/jab/article/view/8018 PENGARUH PEMAHAMAN PAJAK, KESADARAN WAJIB PAJAK DAN TINGKAT PENDIDIKAN TERHADAP KEPATUHAN PAJAK (STUDI KASUS PADA UMKM JAKARTA BARAT) 2023-11-27T04:30:51+00:00 Melvi Mulyana Sari melvi.mulyana28@gmail.com Siti Hanah titi.hanah@gmail.com <p>Penelitian ini bertujuan untuk membuktikan secara empiris mengenai pengaruh pemahaman, kesadaran wajib pajak, dan tingkat pendidikan terhadap kepatuhan wajib pajak. Penelitian ini dilakukan pada pelaku usaha mikro kecil dan menengah di Jakarta Barat. Jenis penelitian yang digunakan adalah kuantitatif dan jenis data yang digunakan ialah data primer berupa hasil penyebaran kuesioner kepada pelaku usaha mikro kecil dan menengah di Jakarta Barat. Sampel dikumpulkan menggunakan teknik Nonprobability Sampling dengan metode yang digunakan adalah sampling kuota. Jumlah 16.969 pelaku usaha mikro kecil dan menengah yang ada di Jakarta Barat, sehingga diperoleh sebanyak 100 pelaku usaha mikro kecil dan menengah. Pengolahan data menggunakan program Microsoft Office Excel dan program statistik SPSS 25 dengan mengumpulkan data-data yang terkait kemudian menganalisis statistik deskriptif, uji kesesuaian model, uji asumsi klasik, koefisien determinasi, analisis regresi linier data panel, uji statistik f dan uji statistik t. Hasil uji statistik F pemahaman pajak, kesadaran wajib pajak, dan tingkat pendidikan secara simultan berpengaruh terhadap kepatuhan wajib pajak. Hasil uji statistik t variabel pemahaman pajak, kesadaran wajib pajak, tingkat pendidikan secara parsial berpengaruh terhadap kepatuhan wajib pajak.</p> 2024-06-03T00:00:00+00:00 Copyright (c) 2024 JURNAL AKUNTANSI BARELANG https://ejournal.upbatam.ac.id/index.php/jab/article/view/8807 ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN TAPANULI UTARA 2024-05-16T01:51:42+00:00 sahala purba sahala824@gmail.com Michael Armando Panggabean sahala824@gmail.com Tesalonika Br Purba sahala824@gmail.com Enny Manalu sahala824@gmail.com Cindy Arsita Sitanggang sahala824@gmail.com <p>Tujuan penelitian ini untuk meningkatkan kinerja pemerintah dan meningkatkan efektivitas akhir dari pengelolaan keuangan daerah, diteliti secara deskriptif kuantitatif dengan subjek riset informasi. Data yang digunakan dalam penelitian ini adalah laporan keuangan Pemerintah Daerah Kabupaten Tapanuli Utara tahun 2013-2022. Hasil penelitian ini menyatakan bahwa rasio kemandirian keuangan tergolong sangat rendah sekali sebesar 10,43%, rasio ketergantungan keuangan tergolong rendah sekali sebesar 8,91%, rasio derajat desentralisasi fiskal tergolong rendah sebesar 10,63%, rasio efektivitas PAD dan efektivitas pajak daerah tergolong sangat efisisen sebesar 108,23% dan 110,29%, rasio efisiensi PAD dan efisiensi pajak daerah tergolong sangat efisien sebesar 2,45%, dan rasio derajat kontribusi BUMD sudah baik sebesar 8,251% . Berdasarkan analisis, laporan keuangan Pemerintah Daerah Kabupaten Tapanuli Utara tahun 2013-2022 dapat dinyatakan secara umum bahwa Kabupaten Tapanuli Utara belum cukup baik dalam pelaksanaan dan pengelolaan keuangan. Sesuai hasil yang diperoleh, dapat disimpulkan bahwa kondisi kinerja keuangan Pemerintah Daerah Kabupaten Tapanuli Utara masih belum ideal.</p> 2024-06-03T00:00:00+00:00 Copyright (c) 2024 JURNAL AKUNTANSI BARELANG https://ejournal.upbatam.ac.id/index.php/jab/article/view/8747 ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN PADA PELAKU USAHA MIKRO DI KOTA BATAM 2024-03-19T11:00:58+00:00 yuliadi yuliadi yuliadi.sikumbang@gmail.com Neni Marlina Br Purba nenimarlina05@gmail.com Erni Yanti Natalia erni.yanti@puterabatam.ac.id <p>This research was conducted with the aim of analyzing factors that can influence the income of micro business actors in Batam City. The population in this study were all micro businesses registered with the Sekupang Batam cooperative body. Meanwhile, samples were taken using the Slovin formula. Hypothesis testing in this research was carried out using instrument tests consisting of validity tests and reliability tests, then descriptive analysis tests. The classic assumption test consists of the normality test, multicollinearity test and heteroscedasticity test. Apart from that, it also uses multiple linear regression tests, simultaneous tests (F test), partial tests (t test) and determination tests (R2 test). The results of this research show that partially business capital has a significant effect on business income, while business scale has a negative but not significant effect on business income. Meanwhile, simultaneously business capital and business scale have a significant influence on business income. </p> 2024-06-03T00:00:00+00:00 Copyright (c) 2024 JURNAL AKUNTANSI BARELANG