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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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ANALISIS PDRB, IPM DAN JUMLAH PENDUDUK TERHADAP JUMLAH KEMISKINAN DI PROVINSI SUMATERA SELATAN Padriyansyah, Padriyansyah; Syahputera, Riza
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.v7i1.4567

Abstract

The purpose of this study is to determine the effect of GRDP, HDI, and total population on the amount of poverty in South Sumatra. The type of data used in this study is secondary data in the form of document data on GRDP, HDI, Total Population, and Total Poverty for a period of 3 years (2016-2018) in 17 (seven) districts/cities of South Sumatra Province. The data analysis technique used in this study is panel data regression with data processing tools using Eviews 11. To perform regression on the variables, the researcher uses 3 (three) methods, namely: (a) Common Effect Model, (b) Fixed Effect Model , (c) Random Effects.The results obtained simultaneously are F arithmetic > F table (244.3836 > 2.01), and the probability value is 0.000000 so that H0 is rejected and H1 is accepted. This shows that the variables GRDP, HDI, and Total Population together (simultaneously) have a significant effect on poverty. While partially the GRDP (x1) and Population (x3) variables partially have no effect on the amount of poverty, with coefficient values of 0.000270 and 0.108607 with probability values of 0.1165 (> 0.05) and 0.0000 ( <0.05). However, the HDI variable (x2) partially has a negative and significant effect on poverty, with a coefficient value of -12.82782
KUALITAS SITUS WEBSITE PEMERINTAHAN DAERAH KABUPATEN DI PULAU FLORES NUSA TENGGARA TIMUR Delang, Teresa Ona; Munandar, Agus
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.v7i1.4568

Abstract

This study aims to find the quality of district government websites on Flores Island, East Nusa Tenggara, namely the districts of Manggarai, West Manggarai, East Manggarai, East Flores, Ende, Nagekeo, Ngada and Sikka. This type of research uses descriptive - interpretive, namely research that describes, interprets and describes problems and makes decisions from the results of website quality. Documentation is a data collection method used in the form of website data from InfoASN.id using tools provided by Web Dev / Measure page quality. The results of this study indicate that the average for Performance is 57%. Accessibility 74% . Best Practices 69% which is included in the category of moderate quality. As for SEO, it is at the level of quality assessment with an average percentage of 92%
PENGARUH TAHAP DAUR HIDUP PERUSAHAAN, KEBIJAKAN DEVIDEN, DAN KEBIJAKAN HUTANG TERHADAP WEALTH ADDED INDEX Febriany, Novita; Kusmawati, Kusmawati
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.v7i1.4505

Abstract

One of the company's goals is to measure the company's performance. The separation of ownership from management in the company creates agency problems. Managers who run companies and usually do not own shareholdings should not act in the best interests of shareholders because they are maximizing their own wealth. This study is to test whether there is an effect of agency costs (spread of ownership and managerial ownership), stages of the company's life cycle, and dividend policy on the wealth added index. The population in this study are companies listed on the SWA100 index. The observation sample was selected using purposive sampling method. The analysis technique used is multiple regression analysis, the significance level used is 5%. The steps taken in this study went through several stages, namely: identifying problems, planning actions, and implementing actions.
Analisis Pengembalian Keputusan Investasi Saham Dengan Pendekatan Capital Asset Pricing Model (CAPM) pada Perusahaan Perbankan Terdaftar di Bursa Efek Indone Nurmala, Nurmala
Balance : Jurnal Akuntansi dan Bisnis Vol 2, No 2 (2017): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v2i2.797

Abstract

ABSTRACT The investors chose the banking shares because the management of this banking is overseen and regulated by Financial Services Authority in a transparent manner. This banking world will always be professional and transparent in managing public funds. It certainly will provide trust and positive value in the eyes of the community. The problem of this research is how to make Stock Investment Decision in accordance with Capital Asset Pricing Model (CAPM) Method on Banking Companies registered in Indonesia Stock Exchange. The purpose of this research is to analyze the decision of stock investment in accordance with Capital Asset Pricing Model (CAPM) method in Bankingcompanies registered in Indonesia Stock Exchange.The method used in this research is descriptive quantitative method and data are collected by documentation technique. The data analysis technique is used to calculate Individual Shares Return Rate (Ri), Risk Free Return (Rf), Market Rate (Rm),  Premium Risk (Rp),  expected Return Rate {E (Ri)}, and to help the efficiency and the decision of Stock Investments.Based on the results of the research, it can be seen that the risk with the lowest expected stock return is 0.340 and the highest expected rate of return is equal to 0.00532. There are 25 companies stocks included in the category of efficient stocks and 13 companies stocks included in the category of inefficient stocks among 38 companies stocks taken as this research sample. These stocks have greater Ri value than E (Ri) or [Ri> E (Ri)]. The investment decision taken by the investor is to buy the stocks. Keywords        Returns of Stock Investment Decisions, CAPM Method. ABSTRAK Investor memilih saham perbankan adalah karena pengelolaan perbankan ini diawasi dan diatur oleh OJK (Otoritas Jasa Keuangan) secara transparan. Dunia perbankan ini akan selalu profesional dan transparan dalam mengelola dana masyarakat. Hal itu tentunya akan memberikan kepercayaan dan nilai positif di mata masyarakat. Permasalahan dalam penelitian ini bagaimana pengambilan Keputusan Investasi Saham yang sesuai dengan Metode Capital Asset Pricing Model (CAPM) Pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia. Tujuan dari penelitian ini adalah untuk menganalisis pengambilan keputusan investasi saham yang sesuai dengan metode Capital Asset Pricing Model (CAPM) pada perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia.Metode yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif. Teknik pengumpulan data dilakukan dengan dokumentasi. Teknik analisis data yang digunakan menghitung Tingkat Pengembalian Saham Individu (Ri), menghitung Tingkat Pengembalian Bebas Risiko (Rf), menghitung Tingkat Pengambalian Pasar (Rm), menghitung Risiko Premium (Rp), menghitung Tingkat Pengembalian yang diharapkan {E(Ri)}, dan mengolongkan efisiensi dan Keputusan Investasi SahamBerdasarkan hasil penelitian dapat diketahui bahwa risiko dengan tingkat pengembalian saham yang diharapkan terendah yaitu 0,340 dan memiliki tingkat pengembalian yang diharapkan terrtinggi yaitu sebesar 0,00532. Terdapat 25 saham perusahaan yang termasuk dalam kategori saham efisien dan 13 saham perusahaan yang termasuk dalam kategori saham tidak efisien dari 38 saham perusahaan yang dijadikan sampel penelitian. Saham-saham tersebut memiliki nilai Ri lebih besar daripada E(Ri) atau [Ri > E(Ri)]. Keputusan investasi yang harus diambil oleh investor adalah membeli saham tersebut. Kata Kunci   Pengembalian Keputusan Investasi Saham, Metode CAPM
KUALITAS PELAYANAN DAN PENGGUNAAN APLIKASI SI-APIK TERHADAP PENERIMAAN PAJAK DENGAN KEPATUHAN PAJAK SEBAGAI VARIABEL INTERVENING Triono, Bangkit; Ayem, Sri; Erawati, Teguh
Balance : Jurnal Akuntansi dan Bisnis Vol 7, No 2 (2022): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v7i2.5381

Abstract

This study was conducted to determine whether the quality of service and the use of the Si-apik application have an effect on tax compliance, and whether there is an effect of tax compliance on tax revenue, and to determine whether the quality of tax services and the use of the Si-apik application affect tax revenue in the city of Yogyakarta. The data used is primary data obtained randomly by distributing questionnaires, with details of the number of questionnaires distributed as many as 110, 106 returned questionnaires, and 100 questionnaires that can be processed and the rest are defective. The data analysis technique was carried out with the t test, R2 test, and path analysis. It was concluded that the quality of service and the use of si-apik applications had an effect on tax compliance. The service quality variable has an effect on tax revenue, while the use of the Si-apik application has no effect on tax revenue. The variable of taxpayer compliance has an effect on tax revenue in the city of Yogyakarta.
AUDITOR INTERNAL DALAM PERSPEKTIF PERILAKU UNTUK KEBERHASILAN TUGAS AUDIT PADA INSTANSI PEMERINTAH DI KABUPATEN PEMALANG Punjul Tyoso, Jaluanto Sunu; Astuti, Wiwit Erika Windi
Balance : Jurnal Akuntansi dan Bisnis Vol 7, No 2 (2022): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v7i2.5384

Abstract

This study examined the behavioral aspects of internal auditors commonly found in the implementation of internal audits. The qualitative with a case study approach was used. The results of this study were the behavioral aspects of internal auditors such as, professional accuracy in fraud prevention, the role of internal audit in Enterprise Risk Management. The behavior of professional care, motivation, competence, and independence roles were in the auditing, due to these behaviors embedded to the internal auditor that produced a quality audit and minimized the occurrence of fraud. The authority of the internal auditor has been formulated. The roles of the internal auditor have not been fully implemented because the quantity of assignments was not proportionally to the quantity of HR this led to still roles were not in accordance with their positions. The obstacles of audit such as difficulty obtaining data, the limited time, and the lack of communication.
AKUNTABILITAS TRANSPARANSI DAN PENGAWASAN TERHADAP PENGELOLAAN ALOKASI DANA DESA Azima, Fauzana; Putri, Annie Mustika; Azhari, Intan Putri
Balance : Jurnal Akuntansi dan Bisnis Vol 7, No 2 (2022): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v7i2.5380

Abstract

This study aims to determine the effect of accountability, transparency and supervision on the management of village fund allocations in the Kamang Baru sub-district and to determine the accountability, transparency and supervision of the management of village fund allocations in Nagari Sungai Botuang. The population in this study is the nagari government apparatus in the Kamang Baru sub-district. Consisting of 50 samples from each nagari apparatus totaling 10 respondents. The sampling method in this study was purposive sampling for quantitative and interviews using triangulation techniques. This study uses a mixed method (mix method) a combination of 2 approaches at once (quantitative & qualitative) using an explanatory sequential design. The analytical method used is multiple linear regression analysis using SPSS version 22 (quantitative) and data validity assurance techniques (qualitative). Based on the results of the study, it was concluded that the accountability variable had no effect on the management of village fund allocations and transparency and supervision had an effect on the allocation of village funds.
PENGARUH KEBIJAKAN MANAJEMEN KEUANGAN TERHADAP NILAI PERUSAHAAN SEKTOR PROPERTY Silvia, Dewi; Sari, Meita Sekar; Salma, Nur; Sari, Elina Mutia
Balance : Jurnal Akuntansi dan Bisnis Vol 7, No 2 (2022): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v7i2.5385

Abstract

Policy Funding decisions can be interpreted as decisions concerning the company's financial structure (financial structure). Dividend policy is the distribution of operating results or profits given to shareholders. This study aims to determine whether funding decisions and dividend policy have a simultaneous effect on firm value in the property sector listed on the Indonesia Stock Exchange. The type of data source used in this study is secondary data. librarians. The sampling procedure in this study was non-probability with purposive sampling technique. The method of analysis uses the classical assumption test, multiple linear regression analysis, hypothesis testing, Determinant Coefficient test. Based on the results of the analysis of funding decisions and dividend policy simultaneously and significantly affect the value of the company, partially funding decisions and dividend policy each affect the value of the company.
PERILAKU OPORTUNISTIK MEKANISME PENGAWASAN DAN FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI Wandi, Sessy Wira
Balance : Jurnal Akuntansi dan Bisnis Vol 7, No 2 (2022): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v7i2.5379

Abstract

This study aims to analyze the effect of opportunistic behavior, leverage and financial distress on earnings management with managerial ownership as a moderator. This research was conducted by quantitative methods using secondary data. The Secondary data consists of data on the date of issuance of the company's financial statements on the IDX website and companies’ annual reports that have been listed on the IDX in 2017-2019. The research population is infrastructure, utility and transportation sector companies listed on the IDX. The sample selection procedure used purposive sampling method with a total sample size of 33 companies and the analysis technique used was moderated regression analysis (MRA). The results of the study prove that opportunistic behavior, monitoring mechanism, and financial distress have an effect on earnings management, managerial ownership as a moderating variable strengthens the relationship between opportunistic behavior and monitoring mechanism with earnings management and weakens the relationship between financial distress and earnings management
FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) PEMERINTAH KABUPATEN PASAMAN Safpremi, Yolla; Putri, Annie Mustika; Ahyaruddin, Muhammad
Balance : Jurnal Akuntansi dan Bisnis Vol 7, No 2 (2022): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v7i2.5386

Abstract

This study aims to determine the influence of the factors that influence the absorption of the budget in the Pasaman Regency Government. The population in this study were all Regional Apparatus Organizations in the Pasaman Regency Government which consisted of 40 OPD. Sources of data used in this study is primary data and data collection is done directly by using a questionnaire. The research method used is a quantitative method with multiple linear regression analysis. The variables in this study consisted of 3 independent variables (independent) and the dependent variable (dependent). The 3 independent variables are the quality of human resources (X1), budget planning (X2), and procurement of goods and services (X3), while the dependent variable is budget absorption (Y). The results of this study indicate that partially the quality of human resources, budget planning, and procurement of goods/services has a positive and significant effect on the absorption of the Pasaman Regency Government's budget.

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