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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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KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP ILIR TIMUR KOTA PALEMBANG Fahmi, Muhammad; Hari, Kurnia Krisna
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.v8i2.7091

Abstract

The purpose of this research was to determine the influence of service quality and tax sanctions on individual taxpayer compliance. The type of research used is associative research. The place of research was carried out at the Pratama Ilir Timur Tax Service Office, Palembang City. The data used is primary data. The data collection method used in this research is a questionnaire. The data analysis techniques used in this research are validity test, reliability test, classical assumption test, coefficient of determination, multiple linear regression analysis, and t test assisted by the Statistical Program for Special Science (SPSS). The research results show that Service Quality has no effect on individual taxpayer compliance, while tax sanctions have an effect on individual taxpayer compliance.
PENGARUH LOKUS KENDALI, KOMITMEN ORGANISASI DAN KINERJA TERHADAP PENERIMAAN DISFUNGSIONAL AUDIT Kusuma, Gumulya Sonny Marcel; Handayani, Mella
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.v9i1.7694

Abstract

This research aims to determine the influence of the variables locus of control, organizational commitment, and performance on the acceptance of dysfunctional audits. Researchers used convenience sampling to determine respondents for the sample. The sample collected was 41 government auditors who worked at the BPKP Office of South Sumatra Province. The analysis in this research includes respondent characteristics, descriptive statistics and SEM-PLS analysis. The test results show that there is a significant influence between locus of control on organizational commitment, organizational commitment on performance, and organizational commitment on the acceptance of dysfunctional audits. The research results also show that there is no significant influence between locus of control on acceptance of dysfunctional audits, locus of control on performance, and performance on acceptance of dysfunctional audits.
PENGARUH PROFITABILITAS, LEVERAGE DAN FINANCIAL DISTRESS TERHADAP EARNING MANAGEMENT DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Sari, Sonia Puspita; Hanun, Nur Ravita; Hanif, Aisha; Rahayu, Duwi
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.v9i1.8145

Abstract

The information on profit in financial reports often becomes the main concern of investors and prospective investors. This condition demands the company’s management to implement certain strategies in generating profits in line with investor expectations. Managers usually implement strategies by practicing earnings management to manipulate financial reports. This study aims to determine the extent of the influence of profitability, leverage, and financial distress on earnings management with managerial ownership as a moderating variable. This study uses a quantitative method. The population in this study is food and beverage companies listed on the Indonesia Stock Exchange in 2020-2022. The research results show that profitability, leverage, and financial distress influence earnings management practices. Apart from that, managerial ownership in food and beverage companies is able to moderate the influence of profitability on earnings management. However, managerial ownership is unable to moderate the influence of leverage and financial distress on earnings management.
PENGARUH DEBT DEFAULT DAN FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Putri, Fadhilla Ananda; Astuti, Tutut Dewi
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.v8i2.7130

Abstract

An auditor's opinion that ensures a business's ability to continue operating is known as a business continuity audit opinion. A company is granted going concern status depending on several factors, including the company's financial difficulties and its inability to fulfill its obligations. This research aims to find out whether there is a positive potential for financial distress and debt default on the ability to provide a business continuity audit opinion in the manufacturing industry listed on the IDX in 2021–2022. Using a purposive sampling technique, a sample of 104 manufacturing companies was obtained. Independent auditor reports and company annual reports are the data sources in this research. The logistic regression model is used to analyze the relationship between variables. The results of the research test state that providing a business continuity audit opinion is not affected by financial distress and debt default.
PENGGUNAAN MODEL EKONOMETRIKA UNTUK MENENTUKAN INSENTIF PERPAJAKAN BAGI INVESTOR DAN PENGARUHNYA BAGI INVESTASI ariyanto, sanusi
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.v9i1.7642

Abstract

This research aims to determine the effect of tax incentives for investors to invest their capital in Indonesia and calculate how many tax incentives can be given to investors. Methodology, The method used is a literature review using multiple linear analysis econometric models. Meanwhile, to test the correlation between incentives and investment in the textile sector in 2020-2021. Results, the of multiple econometric model calculations with existing data, the tax incentive amount is 73.7, with an unpredictable random error (?). Meanwhile, from the correlation test, it was found that tax incentives do not affect investment in the textile industry sector.
ANALISIS TINGKAT PENGUNGKAPAN ELEMEN-ELEMEN INTEGRATED REPORTING PADA PT. ADARO ENERGY INDONESIA TBK DAN PT. ANEKA TAMBANG TBK Larasati, Devira; Bhayangkara, IBK
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.v9i1.8351

Abstract

This research uses qualitative methodology to analyze how PT Adaro Energy Indonesia Tbk (ADARO) and PT Aneka Tambang Tbk (ANTAM) disclose elements in the company's integrated annual report (integrated reporting) in 2022. The companies used as samples in the research It operate in the mining sector. The data analysis method used in this research is data collection, recording, analysis and interpretation of the results. Integrated Reporting has 8 elements of explanatory content, namely about the company and its environment, governance, business model, opportunities and risks, resource allocation and strategy, performance, prospects or future conditions, as well as the basis for planning and presentation. Based on the research results, it was found that the level of disclosure of integrated reporting elements at PT Adaro Energy Indonesia was included in the "good" or good category with a percentage of 79.07%. Meanwhile, PT Aneka Tambang Tbk showed an integrated reporting element disclosure level of 69.77% and was included in the "average" or quite good category.
PENGARUH KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Najah, Hikmah Wati; Atiningsih, Suci
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.v8i2.7077

Abstract

This research aims to empirically prove the effect of dividend policy on company value and audit quality moderating dividend policy on company value in manufacturing companies listed on the Indonesia Stock Exchange for the period 2019 - 2021. The population is 195 companies. Of the 195 companies, only 110 companies met the research criteria. Research period 2019 – 2021 with observation data from 330 companies. The final sample was 174 with details of 58 companies with 3 years of observations after data outliers. Sampling used purposive sampling technique. This research is quantitative research using the linear regression method through the IBM SPSS 22 application. The results of this research are that dividend policy has a positive effect on company value. Audit quality has a positive effect on company value. Audit quality as a moderating variable strengthens the influence of dividend policy on company value.
PENGARUH SISTEM PENGENDALIAN INTERNAL, AKUNTABILITAS, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP IMPLEMENTASI GOOD CORPORATE GOVERNANCE Sabrina, Nina; Kusumawaty, Mia; Buana, Adelia Satiara; Welly, Welly; Djuniar, Lis
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.v9i1.8050

Abstract

This study aims to investigate the influence of internal control systems, accountability, and human resource competence on the implementation of good corporate governance in State-Owned Manufacturing Companies in Palembang City. The research method employed is associative research involving 50 respondents comprising Internal Auditors, Financial Managers, HR Managers, Accounting Department, and HR Department employees from 4 manufacturing companies. Data collection was conducted through questionnaire distribution using purposive sampling method. Quantitative analysis was employed as the analytical method. The results indicate that simultaneously, internal control systems, accountability, and human resource competence significantly influence the implementation of good corporate governance. Partially, internal control systems, accountability, and human resource competence variables also significantly affect the implementation of good corporate governance.
PENGARUH KEBIJAKAN INSENTIF PAJAK, REFORMASI ADMINISTRASI PERPAJAKAN DAN PEMAHAMAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Putri, Resti Aulia; Kurniawan, M Orba; Sahri, Yulian; Mizan, Mizan; Fakhriansyah, M.
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.v9i1.8272

Abstract

The aim of this research is to determine the influence of tax incentive policies, tax administration reform and tax understanding on taxpayer compliance either partially or simultaneously. The type of research used is associative research. Respondents in this research included 100 taxpayers registered at the Ilir Timur KPP, Palembang City. The data collection technique is by using and questionnaire. The data analysis method used in this research is a quantitative method. The research results show that Tax Incentive Policy, Tax Administration Reform and Tax Understanding together influence taxpayer compliance. Partially Tax Administration Reform has an effect on Taxpayer Compliance, while Tax Incentive Policy and Tax Understanding have no effect on Taxpayer Compliance.
TREN DOMINAN DALAM PENELITIAN ACCOUNTING CONSERVATISM: ANALISIS BIBLIOMETRIK Kaco, Rahmawati; Rasyid, Syarifuddin; Darmawati, Darmawati
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.v8i2.6772

Abstract

This research aims to examine the development of research on the topic of accounting conservatism over the last ten years. The data source used is the metadata of articles published on Science Direct between 2013 and 2023. This study uses a literature review search method combining the Open Knowledge Map (OKM) and VOSviewer (VV) applications. The data obtained is processed according to the application procedures used. The results of this study present a mapping and analysis of future research opportunities related to accounting conservatism. OKM is used to map clusters in accounting conservatism, while VV is used to analyze accounting conservatism clusters with different approaches and data sources. Based on the analysis results, the trends shown through VV, namely Stock Price Crash Risk and Corporate Governance, are the topics with the most considerable amount of literature. Based on the two results of the analysis of Earnings Management, Cash Holdings, Accounting Conservatism, Corporate Governance, Audit Committee, and Executive Compensation. The topic of Corporate Governance has extensive research opportunities and needs to continue to be developed.

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