{"title":"ANALISIS MOM AND POP STORE DI KOTA BATAM HINGGA TAHUN 2018","authors":"Tiurniari Purba","doi":"10.33884/JAB.V3I2.1225","DOIUrl":"https://doi.org/10.33884/JAB.V3I2.1225","url":null,"abstract":"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. \u0000 \u0000 ","PeriodicalId":325609,"journal":{"name":"JURNAL AKUNTANSI BARELANG","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131006740","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"ANALISIS KINERJA PEMUNGUTAN DAN RETRIBUSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA BATAM","authors":"Syahril Effendi, Neni Marlina Br. Purba","doi":"10.33884/JAB.V3I2.1259","DOIUrl":"https://doi.org/10.33884/JAB.V3I2.1259","url":null,"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","PeriodicalId":325609,"journal":{"name":"JURNAL AKUNTANSI BARELANG","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129450173","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengaruh Biaya Produksi Dan Harga Jual Terhadap Laba Penjualan Pada PT Shimano Batam","authors":"Baru Harahap","doi":"10.33884/JAB.V3I2.1208","DOIUrl":"https://doi.org/10.33884/JAB.V3I2.1208","url":null,"abstract":"The purpose of this research is to determine the effect of production costs and selling prices on increasing sales profits at PT Shimano Batam. The sample used in this study is financial statements: (1). PT Shimano Batam financial statements before the period 2013 - 2017; (2). The financial statements of PT Shimano Batam that were listed during the period 2013 - 2017; and (3). The financial statements have been audited as of December 31, 2013 - 2017. The results of this study have a significant effect on production costs and selling prices on increasing sales profits at PT Shimano Batam with significant values of 0,000 and 0,000 <0,05, respectively. While simultaneous production costs and selling prices have a significant effect on increasing sales profits at PT Shimano Batam with a significant value of 0,000 <0,05.","PeriodicalId":325609,"journal":{"name":"JURNAL AKUNTANSI BARELANG","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122365989","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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