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INDONESIA
BALANCE Jurnal Akuntansi dan Bisnis
Published by Universitas Muhammadiyah Palembang
ISSN : 25487523     EISSN : 26138956     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal BALANCE “Jurnal Akuntansi dan Bisnis” adalah jurnal yang diterbitkan oleh Universitas Muhammadiyah Palembang. ISSN : 25487523 (cetak) dan 26138956 (Online). Sejak Pertama kali dikeluarkan pada November 2016, BALANCE menerbitkan artikel ilmiah secara konsisten yaitu dua kali dalam setahun pada Juni dan November.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 151 Documents
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PENGARUH PEMBIAYAAN MURABAHAH, PEMBIAYAAN MUSYARAKAH, PEMBIAYAAN QARDH TERHADAP PROFITABILITAS Garwautama, Paramadita Khalifa; Sulaeman, Sulaeman; Noor, Iqbal
Balance : Jurnal Akuntansi dan Bisnis Vol 6, No 2 (2021): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v6i2.3873

Abstract

This study aims to determine the effect of Murabahah financing, Musyarakah financing, and Qardh financing on profitability. This research was conducted using quantitative methods with an associative approach. The population in this study is the 2016-2017 Shariah Commercial Bank financial statements for the 2016-2019 period, 64 financial statement samples were taken. In this study sampling with purposive sampling technique. Data collection techniques used are using secondary data. Data analysis techniques used are the classic assumption test, multiple linear analysis and hypothesis testing.The results of this study indicate: independent variables are Murabahah financing, Musyarakah financing, Qardh financing, while the associated variable is profitability. The results of this study indicate that partially Murabahah Financing has no significant effect on profitability. While for Musyarakah, it has a partially significant negative effect on profitability. And Qardh financing partially significant effect on profitability. While simultaneous Murabahah, Musyarakah, Qardh have a significant effect on profitability
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KUALITAS PEMERIKSAAN PAJAK DI INDONESIA Daris, Fiki Taufik; Winarningsih, Srihadi; Devano, Sony
Balance : Jurnal Akuntansi dan Bisnis Vol 6, No 2 (2021): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v6i2.3869

Abstract

The self assessment system require Directorate General of Taxation to conduct supervision of taxpayers effectively. One form if supervision is a tax audit which aims to assess the compliance of tax obligation. With limited resouces, DGT must cary out the good quality audits to be proper on target and have a broad impact on escalate tax compliance and revenue. The implementation and results of tax audit must be accountable and reliable in the eyes of stakeholders. This research is carried out with quantitative method using multiple regression analysis statistical test to determine how the effect of risk-based audit implementation, competence, professional skepticism, and the use of information technology on the quality of tax audits. The results of this study indicate that the variables of competence and utilization of information technology have an effect on the quality of tax audits, while the variables of riskbased audit implementation and professional skepticism have no effect toward the quality of tax audits. Simultaneously all the variables x affect the quality of tax audits
ANALISIS TRANSPARANSI PENGELOLAAN KEUANGAN PEMERINTAH DAERAH BERBASIS WEBSITE SE-JAWA BALI Welly, Welly; Arifin, M Syahrul; Ghozali, Rosalina; Sabrina, Nina
BALANCE : JURNAL AKUNTANSI DAN BISNIS Vol 6, No 2 (2021): BALANCE : JURNAL AKUNTANSI DAN BISNIS
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v6i2.4171

Abstract

The study aim was to find out the transparency of regional government financial management based on websites in Java-Bali. This research was a descriptive study, which analyzed the transparency of regional government financial management based on websites in Java and Bali on one variable. The regional financial management is divided into four indicators. The data used was secondary. The technique of collecting the data used was documentation. The data analysis technique used was qualitative analysis. The results showed that the analysis of the transparency of regional government financial management based on websites in Java and Bali had the average in the level of small in 28.37%.
ANALISIS TRANSPARANSI PENGELOLAAN KEUANGAN PEMERINTAH DAERAH BERBASIS WEBSITE SE-JAWA BALI Welly, Welly; Arifin, M Syahrul; Ghozali, Rosalina; Sabrina, Nina
Balance : Jurnal Akuntansi dan Bisnis Vol 6, No 2 (2021): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v6i2.4219

Abstract

The study aim was to find out the transparency of regional government financial management based on websites in Java-Bali. This research was a descriptive study, which analyzed the transparency of regional government financial management based on websites in Java and Bali on one variable. The regional financial management is divided into four indicators. The data used was secondary. The technique of collecting the data used was documentation. The data analysis technique used was qualitative analysis. The results showed that the analysis of the transparency of regional government financial management based on websites in Java and Bali had the average in the level of small in 28.37%.
MORAL REASONING INTERNAL AUDITOR DUKUNGAN MANAJEMEN SENIOR DAN MOTIVASI TERHADAP EFEKTIVITAS AUDIT INTERNAL DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI Sari, Dewi Puspa; Afrida, Anggrelia
Balance : Jurnal Akuntansi dan Bisnis Vol 6, No 1 (2021): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v6i1.4460

Abstract

The problem of this research is an Effect of Moral Reasoning Internal Auditor, SeniorManagement Support, and Motivation of the Effectiveness of Internal Audit withOrganizational Culture as Moderating Variables (An Empirical Study of State-OwnedEnterprise Non Banking at Palembang South Sumatera). This type of research is associativeresearch. The data used are primary and secondary data. The population in this study is aninternal auditor in the State-Owned Enterprise total of 40 respondents. Data collectiontechniques by using interviews and questionnaires. Methods of data analysis used in thisresearch is the analysis of qualitative and quantitative analysis. Results showed that MoralReasoning of the auditors, Senior Management Support, and Motivationsignificantlypositively influence the effectiveness of Internal Audit. Organizational Culture moderate themoral reasoning internal auditor as a pure moderator of the Effectiveness of Internal Audit,Organizational Culture moderate the Senior Management Support as pure moderateof theEffectiveness of Internal Audit and Organizational Culture moderate Motivation of theEffectiveness of Internal Audit.
PENGARUH PEMAHAMAN DAN KESADARAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERASI Afrida, Anggrelia; Kusuma, Gumulya Sonny Marcel
Balance : Jurnal Akuntansi dan Bisnis Vol 7, No 1 (2022): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v7i1.4564

Abstract

The purpose of this research was to analyze relationship of Understanding, Awareness, Individual Taxplayer Compliance with Taxation Socialization as a moderating variable. Sampling was done by simple random sampling technique to select the respondent. The sample in this research was 100 individual taxplayer at KKP Pratama Palembang Ilir Timur. Data analysis techniques performed by Structural Equation Model with Partial Least Square. The result indicate significant influence understanding on the individual taxplayer compliance and taxation socialization as a moderating variable. Futhermore, it was found that there were no significant influence awareness on the individual taxplayer compliance and taxation socialization as a moderating variable
PENGARUH EARNING PER SHARE TERHADAP DIVIDEN PER SHARE SAHAM PADA PERUSAHAAN JASA SUBSEKTOR KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Subianto, Subianto; Rohim, Nursainatu
Balance : Jurnal Akuntansi dan Bisnis Vol 7, No 1 (2022): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v7i1.4569

Abstract

The study discusses the influence of Earning Per Share toward Dividend Per Share at The Building Construction Subsector Services Registered in Indonesia Stock Exchange. The Data was conducted through pursposive sampling technique. This is quantitative study which has two variable. The data was analysed through desciptive method and tested by simple liniear regression test, where Y = 18.796 + 0.092X. The result showed  of the normality test shows that the significance value of the data that has been processed is 0.675, where the significance value is greater than 0.05. So it can be concluded that the data is statistically normally distributed and suitable for use as data for research. The results of significant influence of influence of Earning Per Share toward Dividend Per Share at The Building Construction Subsector Services Registered in Indonesia stock Exchange by p-value 0,001<0,025 and t value 3,406 > t-Table 2,016. It mean that the null hypothesis was rejected. From the summary table of the simple linear regression test above, it can explain the magnitude of the correlation or relationship value, namely R of 0.461. This means that the profit per share affects the dividend per share is 46.1%, while the remaining 53.9% (100% - 46.1%) is influenced by other factors outside the variable x
TINDAKAN PENGGELAPAN PAJAK TERHADAP MONEY ETHICS DAN TEKNOLOGI INFORMASI YANG DIMODERAI RELIGIUSITAS Suprihatin, Neneng Sri
Balance : Jurnal Akuntansi dan Bisnis Vol 7, No 1 (2022): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v7i1.4565

Abstract

This study aims to empirically examine the effect of money ethics and tax information technology on tax evasion moderated by religiosity.  This researcher uses associative research methods while the type of research used is quantitative research. The population in this study are individual and corporate taxpayers in Serang City (UMKM). The sample in this study was determined by the Probability Sampling method with Determination of the number of samples using the Slovin Formula and the data were collected through questionnaires with a total of 275 respondents, and the questionnaire could only be processed with 163 respondents, the rest were filled in or not returned. The data analysis method uses SPSS.The results of this study indicate that 1) Money ethics influences tax evasion. 2) Tax information technology has no effect on tax evasion. 3) Religiosity influences towards tax evasion. Whereas 4) The variable of religiosity is proven unable to moderate the relationship of money ethics to tax evasion. And 5) The variable of religiosity is proven to be able to moderate the relationship of taxation information technology to tax evasion
FAKTOR-AKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN DANA DESA Sari, Rada Ratna; Putri, Annie Mustika; Azmi, Zul
Balance : Jurnal Akuntansi dan Bisnis Vol 7, No 1 (2022): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v7i1.4570

Abstract

This study aims to provide evidence regarding Village Fund Management. In particular, this study examines the effect of apparatus competence, community participation, internal control and organizational commitment on village fund management accountability. This research is an empirical study using quantitative methods based on secondary data. The sample selection of this study used a purposive sampling method with a total of 127 questionnaires distributed in Kapur IX District. The test of this study used SPSS Version 20. It was used in data analysis and hypothesis testing. The results of this study found that the competence of the apparatus, community participation, internal control, and organizational commitment have an effect on the accountability of village fund management
ANALISIS PERKEMBANGAN PAJAK TRANSAKSI PERDAGANGAN MELALUI SISTEM ELEKTRONIK (PMSE) DI INDONESIA Tofan, Ali; Trinaningsih, Sri
Balance : Jurnal Akuntansi dan Bisnis Vol 7, No 1 (2022): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v7i1.4566

Abstract

This research was conducted with the objectives to analyze the e-commerce tax in Indonesia in terms of the development of tax laws and regulations related to the e-commerce. The research method used is descriptive qualitative research, namely library research. The type of research literature conducted by the researcher is observation and documentation. The researcher selects things that are observed and recorded according to the purposes of the research, collects various information relating to the research that obtained from a variety of sources that previous research, internet pages, articles, and laws and regulations in the field of taxation and regulations of e-commerce, then drawn a conclusion based on the opinion of the researcher. The results showed that: 1. The e-commerce tax was initially treated the same through regulations SE-62/PJ/2013 which emphasized that e-commerce transactions were the same as conventional trade transactions and no new taxes were imposed. 2. Since 2020 the e-commerce tax in the form of e-commerce VAT released with the issuance of regulation regulations PMK 48/PMK.03/2020 and Per-12/PJ/2020.  E-commerce tax receipts based on the DGT's official website from September 2020 to August 2021 e-commerce VAT collections more than IDR 2.5 Trillion

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