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Darma Yanti, S. E, M.M, Ak, CA
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INDONESIA
BALANCE Jurnal Akuntansi dan Bisnis
ISSN : 25487523     EISSN : 26138956     DOI : -
Core Subject : Economy,
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.
Articles 151 Documents
Implementasi Kebijakan Alokasi Anggaran Pendidikan dalam Meningkatan Mutu Pendidikan Dasar Sembilan Tahun di Kota Palembang Sulaiman, Muhammad Fahmi
Balance : Jurnal Akuntansi dan Bisnis Vol 2, No 1 (2017): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v2i1.1172

Abstract

ABSTRACT Budgetary policy education is run in local government in the city of Palembang. This research is to find out the problems arising from the policies made and to identify weaknesses, so that the impact of the budget allocation for the quality of education in the city of Palembang will run well and achieve the goals that have been set to implement and improve the quality of education in particular association as it normative documents listed on regional planning for the necessary implementation of a policy that allows nine years of basic education (9-year compulsory basic education) in Palembang can run well and quality.This study used a qualitative approach to policy analysis method or methods of post policy analysis, while the technique of data collecting documentation study, interview and observation. Results and conclusions of the study show that the city of Palembang is already running a local autonomy in education well with 51.8% of the total education spending APBDnya.The amount of the allocation of indirect spending compared to spending langsung.Ada realization of direct expenditure budget allocation that is less effective and efficient. Impact of Policy Implementation in 2012 Education Budget Allocation Budget allocation priority on basic education in Palembang with the goal of Increasing the quality of public education and increasing the number of qualified teachers S1 / D-IV.  
Analisis Hubungan Profitabilitas Dengan Modal Intelektual Perusahaan (Studi Kasus Pada Perusahaan Pertambangan Sub Sektor Batubara di Bursa Efek Indonesia) Amalia, Rizki Fitri; Annisa, Mutiara Lusiana
Balance : Jurnal Akuntansi dan Bisnis Vol 3, No 2 (2018): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v3i2.1259

Abstract

The purpose of this study is to see the relationship between profitability and corporate intellectual capital. The object of this research is the companies listed on the Indonesia Stock Exchange. This study uses purposive sampling. Profitability variable is measured by Return On Investment (ROI) and Net Profit Margin (NPM). The research results state that there is a significant influence on Return On Investment (ROI) and Net Profit Margin (NPM) on Intellectual Capital both simultaneously and partially. This shows that the higher the ability of the company to obtain profits encourages companies to tend to be more detailed in disclosing information, including information about Intellectual Capital.
PENGARUH TEKANAN ANGGARAN WAKTU DAN SIKAP SKEPTISME PROFESIONAL AUDITOR TERHADAP KEBERHASILAN DALAM MENDETEKSI KECURANGAN KLIEN PADA KANTOR AKUNTAN PUBLIK DI KOTA PALEMBANG Apriyanto, Apriyanto
Balance : Jurnal Akuntansi dan Bisnis Vol 1, No 1 (2016): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v1i1.1337

Abstract

Audit quality assurance related to the auditor that the financial statements do not present any material errors or fraud load. Fraud must be investigated and sought the truth. Thus, an auditor should apply professional skepticism attitude. An auditor in doing their jobs must be professional and competitive in order to give satisfaction to the clients. Auditors are often in a dilemma situation.Data analysis methods to be used by the author in this study is the analysis of quantitative and qualitative analysis. The data used in this study are primary data and secondary data. The results showed budget pressure and attitude of professional skepticism, the auditor together positive and significant impact on the success in detecting fraud clients. Partial budget pressure has a negative relationship and the direction of the client's success in detecting fraud and attitude of professional skepticism partially auditor has a positive relationship and the direction of the client's success in detecting fraud.
PENERAPAN KONSEP VALUE FOR MONEY PADA PENGELOLAAN KEUANGAN DAERAH DALAM MEWUJUDKAN GOOD GOVERNMENT GOVERNANCE (TATA KELOLA PEMERINTAHAN YANG BAIK) PADA KABUPATEN MUSI BANYUASIN Septariani, Jumania
Balance : Jurnal Akuntansi dan Bisnis Vol 2, No 1 (2017): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v2i1.1169

Abstract

ABSTRACT This study aimed to determine the implementation of the concept of value for money in the management of regional finances in realizing Good Government Governance (Good Governance) in Musi Banyuasin Regency. The research method was qualitative methods. Qualitative method in this research was, the author conducted an analysis of data in the form of information, collecting tangible data figures calculation results statistically, general description of the object of research, applying the concept of value for money in Musi Banyuasin Regency that had been economical, efficient and effective. The results of this study indicated that the economic ratio was already economical as this was marked by the amount of revenue realization had exceeded the revenue budget due to increased PAD and balancing funds received from the center. In efficient efficiency ratios this was marked by the small cost to levy local taxes. Meanwhile, the effectiveness ratio had been effective because the revenue target had been reached. Good Government Governance can be realized in Musi Banyuasin Regency if viewed based on the calculation with the concept of value for money, because it had been economical, efficient and effective. The concept of value for money is only one of the principles of Good Government Governance (Good Governance). Other principles, namely; participation, accountability, transparency, responsiveness, justice, community-oriented, forward-looking and law enforcement can be determined to the implemention Good Governance
PENGUJIAN CAR DAN BOPO SEBAGAI MEDIASI DALAM MENILAI KINERJA KEUANGAN (STUDI KASUS BANK UMUM SYARIAH DI INDONESIA) Akbar, Dinul Alfian
Balance : Jurnal Akuntansi dan Bisnis Vol 1, No 1 (2016): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v1i1.1164

Abstract

ABSTRACTIn carrying out the function of intermediation, the bank dealing with the risks stemming from one of the main activities of banks that fund distribution activities in the form of credit. The purpose of this study to determine the effect on ROA NPF, mediated CAR and ROA in banks in Indonesia in 2010-2014.The sampling method used was purposive sampling which resulted in a total sample of six Islamic Banks and population in this study were 12 Islamic Banks registered in Indonesian banks.By using path analysis results of the study found the NPF as a proxy for risk financing negatively affect profitability ROA that is a proxy. NPF also negatively affect the CAR that is a proxy of capital adequacy and do not affect the BOPO that is a proxy of operational efficiency. CAR mediates the effect of NPF to ROA. While BOPO not mediate the effect of NPF to ROA.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Sabrina, Nina Sabrina; Betri, Betri
Balance : Jurnal Akuntansi dan Bisnis Vol 3, No 1 (2018): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v3i1.1156

Abstract

The problem in this research was to find out how profitability and leverage on Islamic SocialReporting disclosure with firm size as moderation variable in companies listed in JakartaIslamic Index 2013-2017. The goal was to know the effect of profitability and leverage onIslamic Social Reporting disclosure with firm size as moderation variable. This researchincluded associative research that aimed to determine the relationship of two or morevariables and to know it’s effect. The independent variables were profitability and leverage,the dependent variable was islamic social reporting disclosure, and the moderation variablewas firm size. The research population was a company listed on the Jakarta Islamic Indexand listed on the Indonesia Stock Exchange 2013-2017. The number of samples tested in 10companies selected by purposive sampling method. Secondary data was needed as thebasis of analysis, while the data collection technique was documentation. Analysistechniques used multiple linear analysis and moderated regression analysis. The result ofthe research showed that there was a significant effect of profitability and leverage togetheron the disclosure of Islamic Social Reporting. Only prtially profitability could effect thedisclosure of Islamic Social Reporting significantly. Moderately moderating firm size variablescould strength then the relationship between profitability and leverage on disclosure ofIslamic social reporting with pure moderation.
ANALISIS TINGKAT PEMAHAMAN PENGELOLA DANA BANTUAN OPERASIONAL SEKOLAH TERHADAP PENGGUNAAN DANA DAN PELAPORAN PERTANGGUNGJAWABAN (Studi Kasus Pada Sekolah Dasar Dan Sekolah Menengah Pertama Di Kecamatan Bukit Kecil Palembang) Lisdjuniar, Lisdjuniar; Sabrina, Nina
Balance : Jurnal Akuntansi dan Bisnis Vol 2, No 1 (2017): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v2i1.1171

Abstract

ABSTRACT This research was conducted in Bukit Kecil sub-district of Palembang. The type of this research is descriptive research. The first variable used is understanding level of BOS funds managers with indicators of understand, quite understand and not understand.  The second variable is the use of funds with indicators of purchasing / duplicating textbooks, financing all activities in the context of admission of new students, financing of learning activities, financing examinations, purchasing consumables, financing of power  and services subscriptions, financing school care, monthly teacher fee payment, financing teacher professional development  and computer equipment purchase. The third variable is reporting with indicators of the central BOS management team reports, provincial BOS management team reports, district / city BOS management team reports and school BOS management reports. The data used are primary and secondary data. Data collection techniques are interview lists and documentation. Data analysis used is qualitative data analysis, quantitative and data analysis techniques. The results show that the fund managers of School Operational Fund (BOS) have already understood in using BOS funds in accordance with the provisions that have been determined.
ANALISIS INFLASI, TINGKAT BUNGA, DAN NILAI TUKAR PADA RETURN PASAR DI BURSA EFEK INDONESIA Nurmala, Nurmala
Balance : Jurnal Akuntansi dan Bisnis Vol 3, No 2 (2018): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v3i2.1274

Abstract

This study aims to determine the effect of inflation, interest rate and exchange rate on market return in Indonesian Stock Exchange. In this study, researchers used secondary data from inflation rate, interest rate and exchange rate from the Composite Stock Price Index (IHSG) from Bank Indonesia and Idx. The population in this study was the joint stock price movements of companies registered in Indonesian Stock Exchange, while samples used are purposive random sampling with the criteria of Indonesian securities listed companies, stock movement volume traded (CSPI), companies owning shares (including in the CSPI) period of 2012 – 2017. The analysis tool used is multiple regression analysis t-test, F-test and coefficient of determination tested by classic assumption test. The results of the study show Inflation, Interest Rate, Exchange Rate of Stock Return is 0.13. This singnification number is greater than 0.05 which means that the Inflation X1 variable, Interest Rate X1, Exchange Rate X3 does not significantly influence Market Return. Thus H4,which says that inflation, interest rate, exchange rate significantly influence market return are rejected. While partially tested that the significance of inflation is 0.167. This signification number is greater than 0.05 (prob> 0.05). Then H0 is accepted and Ha is rejected so that it can be concluded that inflation does not have a significant effect on Market Return.While the calculation and variable analysis of interest rate is obtained by a result of 0.005. Significance figures obtained are smaller than alpha 0.05 (prob <0.05). This means that the variable interest rate has a significant effect on market return. Thus, it can be concluded that Ho is rejected and Ha is accepted. From the calculation of data analysis there are significant numbers. Whereas, for the exchange rate variable is 0.105. The probability value obtained is greater than alpha 0.05 (prob> 0.05). Then the conclusion is that H0 is accepted and Ha is rejected so that it can be concluded that the exchange rate does not have a significant effect on Market Return.
Faktor-Faktor yang Mempengaruhi Opini Auditor Independen di Kota Palembang Siddik, Sa'adah; Yudha, Astro
Balance : Jurnal Akuntansi dan Bisnis Vol 1, No 1 (2016): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v1i1.1443

Abstract

The problems of this study were how the partial influence of the auditor’s opinion skills, independence, due  profesional care, audit evidence on the auditor opinion was, and how the simultaneous influenceof the auditor‘: skills, independence, due professional care, audit evidence on the auditor‘ opinion was. The objektives of this study were to find ont the partial influence of the auditor‘: skills, independence, due professional care, audit evidence on the auditor’ opinion, and to find ont the simultaneons in?uence of of the auditor’: skills, independence, due professional care, audit evidence on the auditor’ opinion. The independent variables in this study werw auditors’ skills, auditor‘:  independence, auditor‘: due professional care, auditors’ audit evidence, the while dependent variable was auditors’ opinion . This study used and associative method. The data of this study used primary and secondary data, the techniques for collecting data were using interviews and documentation. The method for analizing the data used quantitative analylisis method. The result showed that the auditors’ skill of die auditors’ skill independence, due professional care, audit evidence simultaneonsly in?uenced the auditors‘ opinion. Partially the auditors’ skill, auditors’ independence, and audit evidence in?uenced the auditors‘ opinion, while the auditors’ due professional care did not signi?cantly in?uenced the auditors opinion
PENGARUH PENERAPAN SISTEM E-FILLING DAN TINGKAT PEMAHAMAN PERPAJAKAN TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI DENGAN KEPATUHAN WAJIB PAJAK SEBAGAI VARIABEL PEMODERASI (Studi Kasus Pada Wajib Pajak UMKM Di Kecamatan Ilir Timur I) Kurniawan, Muhammad Orba; Aprianto, Aprianto Apri
Balance : Jurnal Akuntansi dan Bisnis Vol 3, No 2 (2018): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v3i2.1448

Abstract

The formulation of the problem in this study was how the influence of E-Filling system application and understanding of taxation level on individuals income revenue tax with taxpayer compliance as moderation variable. The objective of this study was to analyze the influence of E-Filling system application and understanding of taxation level on individuals income revenue tax with taxpayer compliance as moderation variable. The study was asspciative research. The population used in this study was the small and medium sized micro business taxpayer in kecamatan ilir timur I. The sample in this study was 90 respondents. The data collection methods used in this study was questionnaires. The hypothesis tests used were multiple linear regression and moderated resgression analysis. The results of this study showed that partially the application of E-Filling system gave a positive influence on tax revenue, the level of understanding of taxation gave a positive influence on tax revenue, the level of compliance of taxpayers could not moederate the influence of E-Filling application system on tax revenue, and taxpayer compliance could not moderate the influence of tax understanding level of tax revenue. Simultaneously the application of E-Filling system and tax understanding level gave a positive influence on tax revenue

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