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<![CDATA[DETERMINAN PINJAMAN PEMERINTAH DAERAH PROVINSI DI INDONESIA ]]>
<![CDATA[Yulsiati, Henny]]>;
<![CDATA[Maqruf, Romibil]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 7, No 2 (2022): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
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DOI: 10.32502/jab.v7i2.5382
<![CDATA[This examination expects to inspect the impact of nearby credit on the commonplace government. The example utilized in this examination was acquired utilizing the purposive testing strategy, so an example of 8 Commonplace Governments in Indonesia in 2015-2019 was gotten. The information utilized in this examination is auxiliary information. The investigation procedure utilized is numerous straight relapse examination. Information testing was done utilizing Eviews variant 10 programming. The aftereffects of the t-test showed that nearby income and general assignment supports had no impact on neighborhood credit. Capital Use has a positive and critical impact on territorial credit in the territories in Indonesia. The consequences of the F test show that the factors of territorial unique pay, general assignment assets, and capital consumptions together affect provincial credit in territories in Indonesia.]]>
<![CDATA[TEKANAN KETAATAN DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT ]]>
<![CDATA[Kusumawaty, Mia]]>;
<![CDATA[Krisnahari, Kurnia]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 7, No 2 (2022): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
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DOI: 10.32502/jab.v7i2.5383
<![CDATA[This research was conducted to answer the existing problem, namely how much influence obedience pressure and auditor experience have on audit judgment. The aim is to determine the effect of obedience pressure and auditor experience on audit judgment. This research uses associative and descriptive research. The place of research was carried out at the Public Accounting Firm (KAP) in Palembang City. The variables used are obedience pressure, auditor experience, and audit judgment. The data used is primary data. Data collection techniques used in this study were questionnaires and interviews. The data analysis technique used in this research is descriptive statistics and inferential statistics. Inferential statistical analysis consisted of classical assumption test, multiple linear regression analysis, coefficient of determination, and hypothesis testing (t test) assisted by Statistical Program For Special Science (SPSS). The results showed that obedience pressure and auditor experience had a significant effect on audit judgment at KAP in Palembang City.]]>
<![CDATA[PENGARUH KESADARAN WAJIB PAJAK DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN ]]>
<![CDATA[Handayani, Mella]]>;
<![CDATA[Kusuma, Gumulya Sonny Marcel]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2023): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
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DOI: 10.32502/jab.v8i1.5786
<![CDATA[Penelitian ini dilakukan untuk mengetahui seberapa besar Pengaruh Kesadaran Wajib Pajak dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak dalam membayar pajak bumi dan bangunan perdesaan dan perkotaan (PBB-P2). Metode Penelitian yang digunakan adalah assosiatif. Jumlah Sampel berjumlah 96 Responden. Teknik analisis yang digunakan dengan regresi linier berganda. Hasil penelitian menunjukan bahwa Kesadaran Wajib Pajak dan Sosialisasi Perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dalam membayar pajak bumi dan bangunan perdesaan dan perkotaan (PBB-P2).Kata Kunci: Kesadaran Wajib Pajak dan Sosialisasi Perpajakan, Kepatuhan Wajib Pajak]]>
<![CDATA[PENERAPAN AKUNTANSI LINGKUNGAN DARI SUDUT INDUSTRI PERHOTELAN ]]>
<![CDATA[Rizki, Novia]]>;
<![CDATA[Priyambodo, Victoria Kumanintyas]]>;
<![CDATA[Sukma, Paradisa]]>;
<![CDATA[Prasidya, Tusta C.I.T]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2023): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
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DOI: 10.32502/jab.v8i1.5892
<![CDATA[This study aims to determine, identify and analyze efforts to implement green accounting or environmental accounting by Hotel X. The analysis used in this study differs from that used in previous studies in that it divides all forms of environmental accounting efforts into environmental accounting indicators which The 3-star hotel that serves as the research object also differs from earlier studies. The method used in this research is descriptive qualitative with a case study. Data was collected through interviews and observation. The research object is Hotel X, a 3-star hotel located in Gili Trawangan, Lombok, Indonesia. The result shows that of the four environmental accounting indicators, Hotel X is the most dominant in terms of internal failure costs. This is because the company has not maximized environmental prevention costs and environmental detection costs. External failure costs that are currently being incurred by Hotel X, are only related to cleaning and turtle conservation costs]]>
<![CDATA[KESADARAN WAJIB PAJAK DAN PERSEPSI KEMUDAHAN PENGGUNAAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK ]]>
<![CDATA[Krisna Hari, Kurnia]]>;
<![CDATA[Kusumawaty, Mia]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2023): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
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DOI: 10.32502/jab.v8i1.5918
<![CDATA[This study aims to determine the effect of taxpayer awareness and perceived ease of use of e-Filling on taxpayer compliance. The type of research used in this research is associative research. The population in this study were 5,142 MSME taxpayers registered at KPP Pratama Seberang Ulu Palembang with 100 random samples. The data used is Primary Data. The method of collecting data in this study is using interviews, questionnaires, and documentation. The data analysis method used is descriptive statistical analysis method, classical assumption test and multiple linear regression, as well as data processing in this study using the IBM Statistical Program For Social Science (SPSS) version 16 computer program. The results of this study can be concluded that partially there the influence between taxpayer awareness and perceived ease of use of e-Filling on Taxpayer Compliance.]]>
<![CDATA[PENGGUNAAN APLIKASI ATLAS TERHADAP KINERJA AUDITOR ]]>
<![CDATA[Pradana, Rifandi Argi]]>;
<![CDATA[Ardiami, Kinanthi Putri]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2023): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
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DOI: 10.32502/jab.v8i1.5965
<![CDATA[The purpose of this study was to determine whether using ATLAS has an effect on auditor performance as measured by work quality, work quantity, and timeliness with several indicators. The methodology used is qualitative based on observations and interviews with senior auditors at KAP KKSP. The results of this study are ATLAS affects the quality of work on indicators of misstatement detection, compatibility with applicable general standards, and compliance with SOPs. On work quantity, ATLAS affects the indicator of the amount of work that can be completed with targets within a certain time but has no effect on the ability to utilize facilities and infrastructure where ATLAS is positioned as a tool in accommodating audit procedures. Finally, ATLAS affects the timeliness of auditors in completing their work. The limitation of this research is that it is only based on one KAP and is only limited to the offline version of ATLAS.]]>
<![CDATA[ECO-EFFICIENCY TERHADAP NILAI PERUSAHAAN DENGAN DIMEDIASI PROFITABILITAS DAN DIMODERASI FIRM SIZE ]]>
<![CDATA[Atiningsih, Suci]]>;
<![CDATA[Setiyono, Taufiq Andre]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2023): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
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DOI: 10.32502/jab.v8i1.5991
<![CDATA[The aim of this research is to empirically examine the effect of eco-efficiency on firm value mediated by profitability and moderated by firm size. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used purposive sampling and obtained a company with a total sample of 249 samples. Hypothesis testing using multiple regression analysis. The results of this study are eco-efficiency and profitability have an effect on firm value, profitability cannot mediate the effect of eco-efficiency on firm value, and firm size can moderate the effect of eco-efficiency on firm value. The contribution of this research is to provide input for companies and also for external parties in making decisions related to eco-efficiency management and its impact on company value. The limitations of this study are that the research object used is limited to manufacturing companies listed on the Indonesia Stock Exchange, so that the sample used is less broad and cannot accurately describe the extent of company value in Indonesia. ]]>
<![CDATA[TANTANGAN DALAM PENGEMBANGAN UMKM DI TASIKMALAYA ]]>
<![CDATA[Anggraini, Winda Ayu]]>;
<![CDATA[Rosidah, Euis]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2023): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
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DOI: 10.32502/jab.v8i1.6047
<![CDATA[This study analyzes the business challenges of small, micro, and medium enterprises in Tasikmalaya. This study uses a case study method using triangulation at Sale Pusaka which produces banana sale products. Sale Pusaka is located in Cibanteng Village, Tasikmalaya and has been producing banana sale since 1979. The results of the study explain that Sale Pusaka faces business challenges in the form of a limited financing structure, management of marketing strategies that are not optimal, preparation of financial reports that are not adequate and the availability of quality human resources which is lacking. The solution that researchers can submit in facing these challenges is to open up additional opportunities by applying for credit, updating the quality of resources and adding workers for the business’s continuity. In addition, researchers suggest that Sale Pusaka remain focused and diligent in managing their business consistently and sustainably by producing daily, routine promotions and evaluations.]]>
<![CDATA[LOCUS OF CONTROL DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT DENGAN PROFESIONAL SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Afrida, Anggrelia]]>;
<![CDATA[Astrina, Fenty]]>;
<![CDATA[Ningsih, Nurul Hutami]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2023): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
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DOI: 10.32502/jab.v8i1.5992
<![CDATA[Tujuan penelitian ini adalah untuk menganalisis pengaruh locus of control dan time budget pressure terhadap kualitas audit dengan profesional sebagai variabel intervening. Peneliti menggunakan metode penentuan sampel jenuh dalam pengumpulan data. Sampel dalam penelitian ini berjumlah 52 responden dari auditor yang bekerja di Kantor Akuntan Publik Kota Palembang. Analisis data penelitian menggunakan Structural Equation Model dengan pendekatan Partial Least Square. Hasil penelitian menunjukkan bahwa tidak terdapat pengaruh signifikan locus of control terhadap profesional sedangkan time budget pressure memiliki pengaruh yang signifikan terhadap profesional. Selain itu terdapat pengaruh signifikan antara locus of control dan profesional terhadap kualitas audit namun time budget pressure tidak berpengaruh signifikan terhadap kualitas audit. Hasil lain menunjukkan tidak terdapat pengaruh signifikan antara locus of control terhadap kualitas audit dengan professional sebagai variabel intervening sedangkan time budget pressure terdapat pengaruh signifikan terhadap kualitas audit dengan professional sebagai variabel intervening.]]>
<![CDATA[BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) DAN CAPITAL ADEQUACY RATIO (CAR) TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA ]]>
<![CDATA[Aprillia, Sindy]]>;
<![CDATA[Kalsum, Ummi]]>;
<![CDATA[Hidayat, Randy]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2023): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
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DOI: 10.32502/jab.v8i1.6125
<![CDATA[This study is to determine the effect of Operational Costs, Operating Income, and Capital Adequacy Ratio on Bank Profitability both simultaneously and partially. Data analysis used in this study is a quantitative analysis carried out through statistical tests, then using multiple linear regression data analysis techniques with 60 data samples consisting of 12 Islamic commercial banks in Indonesia in the period 2017 to 2021. The results show that there is a significant influence Operating Costs Operating Income, and Capital Adequacy Ratio to Profitability of Islamic Banks in Indonesia, partially only Operating Costs Operating Income has an effect while the Capital Adequacy Ratio does not affect Return On Assets. ]]>
