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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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SISTEM PENGENDALIAN INTERNAL KUALITAS AUDIT DAN TATA KELOLA PERUSAHAAN TERHADAP LABA PERUSAHAAN Mizan, Mizan; Sunardi, Sunardi
Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2023): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v8i1.6172

Abstract

This Research Aims To Know The Internal Control System Of Audit Quality And Corporate Governance For Manufacturing Company Profits In The Industrial Sector Listed On The Indonesia Stock Exchange For 2017-2021. The type of research used in this research is associative research. The research location is located at the Muhammadiyah University Palembang Investment Gallery. The Data Used Is Quantitative Data With Documentation And Bibliographical Data Collection Methods. The results of this study can be concluded that the internal control system for audit quality and corporate governance on corporate profits. If the internal control system, audit quality and corporate governance are strong, the company's profit will increase, if the internal control system, audit quality and corporate governance are strong, the company's profit will decrease.
DETEKSI KESEHATAN KEUANGAN PERUSAHAAN DENGAN MENGGUNAKAN MODEL TAFFLER PADA SUB SEKTOR TEKSTIL DAN GARMEN Mukti, Chitra; Ridhovan, Andreanov; Damayanti, Alia Sri; Permatasari, Wan Variani; Rosdiana, Rosdiana; Ramadhan, Yanuar
Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2023): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v8i2.6282

Abstract

ABSTRACTThis study aims to detect the financial health of companies that are included in the textile and garment sub-sector and are listed on the Indonesia Stock Exchange (IDX) using the Taffler model using financial report data for the period 2020 - 2022. Through analysis of company financial data in recent years, this study will identify important factors that affect the financial health of companies. The Taffler model will be used to combine financial and other factors in evaluating a company's financial health and identifying potential indicators of bankruptcy. The results of this study are expected to provide a reference for companies in making strategic decisions to maintain financial stability and increase the competitiveness of companies in the textile and garment sub-sector. In this study, the Taffler model predicts that 5 out of 15 companies will go bankrupt in 2023 and 2024.
ANALISIS PENERAPAN ISAK NOMER 35 PADA YAYASAN JEMBER BERBAGI BERKAH BERSAMA Wisnu, Ganes Arighi; aspirandi, rendy mirwan; Fiel Afroh, Ibna Kamelia
Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2023): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v8i2.6547

Abstract

This study aims to find out how the presentation of financial reports at the Jember Sharing Berkah Bersama Foundation is in accordance with the concept of ISAK No. 35 and to find out the benefits of financial reports that have used ISAK No. 35 for the Jember Sharing Blessings Together Foundation. The types of data used are primary data and secondary data. Data collection techniques were carried out using interviews and documentation techniques. The data analysis method used is descriptive qualitative. The results of the research on the financial statements of the Jember Sharing Berkah Bersama Foundation are not in accordance with the perspective of ISAK No. 35, reporting is only limited to recording cash in and cash out. As with the evidence and interviews conducted by researchers with the Jember Berbagi Berkah Bersama Foundation, the Jember Berbagi Berkah Bersama Foundation has not implemented or made financial reports in accordance with this concept, so researchers implemented these financial reports
ANALISIS PELAKSANAAN PENYUSUNAN LAPORAN KEUANGAN BADAN USAHA MILIK DESA PADA KABUPATEN BELITUNG TIMUR siswanto, siswanto; Iskandar, Iskandar; kodirin, kodirin
Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2023): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v8i2.7116

Abstract

This research aims to determine the process of preparing financial reports for Village-Owned Enterprises in Belitung Timur Regency. This research was conducted on 5 village-owned enterprises in Belitung Timur Regency. The research method is qualitative with a case study approach related to the process of preparing financial reports carried out by village-owned enterprises in 2022 and 2023 as well as looking at sample data from other village-owned enterprises financial reports. The research results show that village-owned enterprises financial reports in Belitung Timur Regency have generally not been prepared in accordance with applicable standards. In 2023, Belitung Timur Regency village-owned enterprises will have prepared financial reports using an application, but there are still several errors that occur, this is because the education process for village-owned enterprises managers is still ongoing. This research offers several solutions that can be implemented, including the regional government issuing regulations requiring village-owned enterprisesto prepare financial reports according to standards, and holding training for village-owned enterprises managers.
PENGARUH SISTEM INFORMASI AKUNTANSI, PENGENDALIAN INTERNAL DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PADA PT. PUPUK SRIWIDJAJA PALEMBANG Azwari, Peny Cahaya; Syaputri, Regita Damayanti; Jayanti, Sri Delasmi; Nuraliati, Ayke Nuraliati
Balance : Jurnal Akuntansi dan Bisnis Vol 9, No 1 (2024): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v9i1.8198

Abstract

This study, titled "The Influence of Accounting Information Systems, Internal Control, and Utilization of Information Technology on the Quality of Financial Reports at PT. Pupuk Sriwidjaja Palembang", uses a quantitative method, with data sources obtained from primary data. This research data was collected through distributing questionnaires directly to employees. The population in this study were all employees of PT. Pupuk Sriwidjaja Palembang. The samples were taken using purposive sampling, so the number of samples in this study was 75 PT employees. Pupuk Sriwidjaja Palembang. The data analysis techniques used in this study include outer model testing, inner model testing, and hypothesis testing using Structural Equation Modeling (SmartPLS SEM) version 4 software. The results of the study show that, partially, accounting information systems have a positive and significant effect on the quality of financial reports, internal control has a positive and significant effect on the quality of financial reports, and the utilization of information technology has a positive and significant effect on the quality of financial reports.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN PADA PEMERINTAH PROVINSI DI PULAU SUMATERA Anggraini, Mita Dwi; Sari, Kartika Rachma; Armaini, Rosy
Balance : Jurnal Akuntansi dan Bisnis Vol 9, No 1 (2024): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v9i1.8419

Abstract

This research was conducted in order to achieve the goal of understanding the Factors Affecting Budget Absorption in the Provincial Government on the Island of Sumatra. The data utilized is data that is already available in the Audit Report sourced through the BPK RI website and Regional Regulations on the BPKAD website in provinces on the island of Sumatra. The population that is the focus of this research includes all provinces on the island of Sumatra with a total of 10 provinces on the island of Sumatra for the 2018-2022 fiscal year and the sampling method used is a comprehensive sampling method or saturated sampling with an observation unit of 50 samples. Data processing involves assistance in the form of the Eviews version 12 application. The results of this study indicate that partially Fiscal Stress does not affect Budget Absorption while Budget Setting Time partially affects Budget Absorption. Simultaneously Fiscal Stress and Budget Setting Time affect Budget Absorption
PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI welly, welly; Dewi, Citra; Djuniar, Lis; Zuraidah, Ida; Sabrina, Nina
Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2023): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v8i2.6977

Abstract

The aim of the research is to determine the influence of the quality of accounting information systems and internal control systems on company performance both partially and simultaneously, to determine the influence of the quality of accounting information systems and internal control systems on company performance with organizational culture as a moderating variable. This type of research is associative research, primary data, 45 research samples consisting of employees from the finance department and internal supervision units at BUMD. Questionnaire and interview collection methods. The analysis method is quantitative analysis. The results of this research show that the quality of the accounting information system and the internal control system simultaneously influence company performance. Partially, the quality of the accounting information system and internal control system influences company performance. In moderation, the quality of the accounting information system has no effect on company performance, moderated by organizational culture and the same goes for the internal control system.
ANALISIS COMPLIANCE RISK MANAGEMENT (CRM) DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK BADAN PADA KPP PRATAMA DEPOK CIMANGGIS Muhammad, Fadel Mirojd; Sari, Dahlia
Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2023): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v8i2.7336

Abstract

Implementation of Compliance Risk Management (CRM) is one of the efforts of the Director General of Taxes to increase tax compliance. The purpose of the study was to analyze the implementation of CRM in improving corporate taxpayer compliance at the Depok Cimanggis Primary Tax Service Office. Research using qualitative methods with data collection through interviews. Taxpayer compliance is analyzed based on SE-24 / PJ / 2019 and William Dunn's policy criteria.  Based on the analysis, it is concluded that all stages of CRM implementation have been carried out, but the results have not been maximized because there are several obstacles; taxpayers have not complied with paying taxes because they do not understand the importance of paying taxes and there is equal treatment for those who are compliant and non-compliant in paying taxes. There have been many taxpayers registered but have not shown compliance in paying taxes so that the realization of tax revenue has not been as expected.
KINERJA BANK UMUM SYARIAH BERDASARKAN MAQASHID SYARIAH INDEX Wahyuningsih, Wahyuningsih; Maryati, Maryati; Birton, Muhammad Nur Abdullah
Balance : Jurnal Akuntansi dan Bisnis Vol 9, No 1 (2024): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v9i1.8249

Abstract

This study aims to measure the performance of Sharia Commercial Banks (BUS) using the Maqashid Syariah Index (MSI), and compare the results using the capital structure of BUS. This study applies quantitative and comparative -descriptive methods based on data from the annual financial statements of 12 BUS Indonesia for the 2021-2022. Data analysis was conducted using three MSI indicators (ratios), namely educating individuals, upholding justice, and promoting prosperity, as the basis for evaluation. The results showed that in 2021, there were five BUS that obtained results above 0.1; in order, namely BTPNS, BAS, BMS, BSI, and BCAS. In 2022, there are BUS goals that obtain results above 0.1, respectively, namely BTPNS, BMS, BAS, BCAS, BSI, BNTB, BJBS. Measured by KBMI, BTPNS (KBMI 2) ranked 1st two years in a row;  while BSI (KBMI 3) is only ranked 4th (2021), even in 2022 it fell to rank 5 (2022). This means that the capital structure (KBMI) is not positively correlated with MSI's performance.
KOMPLEKSITAS PERUSAHAAN, UKURAN PERUSAHAAN, DAN RISIKO AUDIT TERHADAP FEE AUDIT Ningsih, Nurul Hutami; Darmayanti, Darmayanti; Asterina, Fenty; Afrida, Anggrelia; Suprayogi, Yogi
Balance : Jurnal Akuntansi dan Bisnis Vol 9, No 1 (2024): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v9i1.7284

Abstract

This research was conducted to determine the relationship between company complexity, company size, and audit risk on audit fees in manufacturing companies in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange for the 2018-2022 period using secondary data, namely annual financial report data of industrial sector manufacturing companies. basics and chemistry. The type of research used is associative research. The population in this study was 75 companies and the samples taken were 17 companies. The data collection technique used is documentation. The data analysis method in this research is quantitative analysis using several techniques, namely classical assumption testing, multiple linear regression analysis, coefficient of determination and hypothesis testing assisted by data processing applications, namely Statistical Product And Service Solutions (SPSS). The results show that company complexity, company size, and audit risk influence audit fees.

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