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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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Faktor-faktor yang Mempengaruhi Belanja Modal pada Kabupaten atau Kota di Provinsi Sumatera Selatan Zais, Gogor Mustawa
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.v2i1.1167

Abstract

ABSTRACT The objective of this study was to find out and analyze the impact of regional own revenue (PAD), general allocation fund (DAU) and special allocation fund (DAK) on capital expenditure (BM)  in regencies/towns in South  Sumatera Province  for a period of 2010 to 2014. The data were analyzed by using multiple regression. There were four variables in this research. A dependent variable was capital expenditure (BM) and independent variables were regional own revenue (PAD), general allocation fund (DAU) and special allocation fund (DAK). The results showed that the regional own revenue and special allocation fund variables have positive and significant impact on the capital expenditure. This means that the higher the regional own revenue and special allocation fund, the regencies/towns increased the capital expenditure are also higher. General allocation fund do not have a significant effect on the capital expenditure (BM) in regencies/towns in South Sumatera Province for a period of 2010 to 2014
PENERAPAN PSAK NO.30 TENTANG AKUNTANSI SEWA ASET TETAP PADA PT. RACHMAT KELANTAN SAKTI DI PALEMBANG Rosita, Putri; Tjandrakirana DP, Rina; Meirawati, Eka
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.v3i1.1160

Abstract

The activity of leasing fixed assets in a company has to follow standard regulation for each ofits lease transaction process. The accounting treatment for lease transaction should beapplied consistently according to SFAS No. 30 in order to compile financial statements.SFAS No. 30 about leasing has regulated lease acknowledgement, measurement, anddisclosure which in this case consists of leesee and leesor. The objective of this study is tofind out about accounting treatment for leasing fixed assets by PT. Rachmat Kelantan Saktiin Palembang during the period of 2015-2016 compared with SFAS No. 30. The methodused for this study is descriptive study. The result of this study shows that accountingtreatment for leasing fixed assets still uses lease operation method where at the end of leaseperiod, the fixed assets which have been leased will still belong to lessor, which in this is PT.Rachmat Kelantan Sakti in Palembang. Accounting treatment applied by PT. RachmatKelantan Sakti in Palembang hasn’t fully applied accounting treatment for leasing fixedassets according to SFAS No. 30.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT Marcel Kusuma, Gumulya Sonny
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.v3i1.1154

Abstract

This study examines the influence of locus of control, performance, organizational commitment onacceptance dysfunctional audit behavior (prematur sign off, underreporting of time, and altering replacing auditprocedure). This research uses convenience sampling technique to select the respondent . Data were collectedthrough a survey on 104 government auditors who work at BPK of Southern Sumatera. Structural Equation Model(SEM) with Partial Least Square (PLS) was applied to analyzed the data. The result of this research indicatepositive influence of locus of control on acceptance dysfunctional audit behavior, negative influence oforganizational commitment on acceptance dysfunctional audit behavior with external locus of control asantecedent, Futhermore, it was found that there were no significant influence on performance on acceptancedysfunctional audit behavior with external locus of control and organizational commitment as antecedent
Pengaruh Kinerja Lingkungan Terhadap Kinerja Keuangan Dengan Pengungkapan Corporate Social Responsibility (CSR) Sebagai Variabel Intervening Putra, Yudi Partama
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.v2i2.1175

Abstract

ABSTRACT This research aims to know (1) the influence of environmental performance against financial performance, (2) the influence of environmental performance against disclosure of CSR, (3) the influence of disclosure of CSR against financial performance and (4) the influence of corporate social responsibility disclosure mediate the relationship between environmental performance to financial performance at manufacturing companies listed in BEI. The population in this study are all the manufacturing companies listed on the BEI and participate in the PROPER in 2013-2016. The sample of this research totaled 160 manufacturing companies, with the method of data collection using a purposive sampling and the type of data used is secondary data. This research uses statistical data analysis techniques of descriptive, classical assumption test, regression analysis, path analysis (Sobel Test) and test the hypothesis. The results show that the performance of the environment has no effect on the financial performance (0.0826 > 0,05), environmental performance does not have an impact on disclosure  of CSR (0,47 > 0,05), CSR disclosure has positive and significant effect on the financial performance (0,0115 < 0,05). Hypotheses are tested using sobel test and show that CSR can not mediate the relationship between environmental performance and financial  performance (0.652602 < 1,66). It is concluded that the corporate social responsibility (CSR) disclosure is not an intervening variable between environmental performance and financial performance.
MODEL PENGELOLAAN FISKAL RASUL SAW DALAM KONTEKS PENGELOLAAN FISKAL KOTA PALEMBANG Amri, Hoirul; Jauhari, Muhammad
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.v3i2.1257

Abstract

This study aims to find out the model of the fiscal application of Rasul SAW in the context of the fiscal management of Palembang City Province. This research was conducted in two stages. Phase I, namely describing Rasul SAW's fiscal management model and implemented it in the management of the fiscal city of Palembang and its implications for the level of security and welfare of the people of Palembang city. Phase II, namely the development of Rasul SAW's fiscal management model, became the model rule for the fiscal management of Palembang city. Fiscal management includes the use of government spending, taxation, and loans to achieve the desired goals in building a country, fiscal management becomes the main tool for the state for welfare, this management is applied by the Prophet Muhammad in Medina. The Prophet Muhammad's fiscal resources consisted of Zakat, Ghanimah, Kharaj, Jizyah, and other sources burupa Usyir. The position of fiscal management plays an important role in the Islamic economic system compared to monetary management, with the prohibition on usury and obligations regarding the importance of fiscal position compared to monetary. The economic and fiscal system applied to the government of Palembang City refers to the policies contained in the Pancasila, the Act, and government regulations both the central government and regional government regulations. The fiscal becomes regional original income (PAD) sourced from; (1) Results of regional tax collection; (2) Regional retreat; (3) Management of regional wealth 4) and others.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PADA PERUSAHAAN BUMN DI KOTA PALEMBANG Sirajuddin, Betri
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.v1i1.1334

Abstract

Problem formulation in this study is are factors that affect (relevant factor, to be understood, power test, neutral, right time, power of appeals, and complete) partial and collectively. The goal influence factors relevant to know, can be understood, power test, neutral, right time, power of appeals, and the quality of complete financial statements on state-owned company in palembang good partial nor collectively. This study included research type associative. in the state-owned company conducted in palembang. Variables in this study is relevant, to be understood, power test, neutral, right time, power of appeals, and complete. data used data is a primary and secondary data. Techniques of data collection in this study using questionnaires and documentation techniques. analysis qualitative data was used.research shows that good partial nor collectively relevant factor, to be understood, power test, neutral, right time, power of appeals, and complete significantly impact on the quality of financial reports state-owned company in palembang.
FILSAFAT ILMU AKUNTANSI SEBUAH TINJAUAN PADA ASPEK EPISTEMOLOGIS ISLAM Naini, Yusnaini
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.v1i1.1445

Abstract

Conventional accounting is now developing is a product of the capitalist environment, the information it contains disampaikannyapun capitalist values. The phenomenon of the failure of conventional accounting to meet people's demands for financial information is correct and fair, raise awareness among Muslim intellectuals will need accounting knowledge Islami. Reformulation of the conceptual framework of financial reporting by basing on the principles of truth, honesty and justice becomes very urgent to do. Islam delivered the Prophet Muhammad covers the entire universe which of course include all mankind. This is where the differences between conventional accounting familiar with sharia accounting. Existence of accounting in Islam can be seen from a variety of historical evidence and of the Holy Qur'an. In Surat Al-Baqarah verse 282, discussed issues muamalah. Thus the epistemological aspect of reviews on conventional accounting knowledge is not based on the nature of science that comes from God is revealed through revelation
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP HARGA SAHAM PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI Sulaiman, Muhammad Fahmi; Punawan, Herry
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.v2i2.1181

Abstract

ABSTRACT?The aim of this study is to know the affect of Corporate Social Responsibility Disclosure toward stock prices of mining companies registered on the Indonesia Stock Exchange 2012-2016. This study is an ex post facto study, the sample of this study were 95 companies annual reports. The data in this study was obtained by study documentation method. Data analysis method used was an analysis of multiple regression. The results showed that (1) Economic Disclosure in Corporate social Responsibility Disclosure affected significantly on stock prices , (2) Environment Disclosure in Corporate Social Responsibility Disclosure didn?t affect significantly on stock prices, (3) Social Disclosure in Corporate Social Responsibility Disclosure didn?t affect signifacantly on stock prices, (4) Economic Disclosure, Environment Disclosure, Social Disclosure in Corporate Social Responsibility Dsiclosure simultaneously affected significantly on stock prices.
ETIKA BISNIS, BUDAYA ORGANISASI, CORPORATE GOVERNANCE , KINERJA PERUSAHAAN DAN KOMITMEN ORGANISASI Sunardi, Sunardi
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.v2i1.1166

Abstract

ABSTRACT The purpose of this study was to examine the influence of business ethics and organizational culture on corporate governance and corporate performance that was moderated by organizational commitment. Methodology of research, this research was conducted on 11 banks which was conducting dual system operation (conventional and syariah) in Palembang City, research instrument by using questioner was 125 people respondent, answer statement tested validity and reliability with valid and reliable results with outer loading through two times of elimination. Data analysis used partial least square regression (PLS), Limitations of this study were the respondents who spend less time, so that filled questionnaires in others and did not necessarily understand the contents of the questionnaire, in addition to the number of respondents and the limited number of samples were resulting in less satisfactory research. Implication of research results by banks were as things that must be implemented by banks in order to improve performance and high competitiveness. The result of the research was business ethics that had a significant positive effect on corporate governance, organizational culture had a significant positive effect on corporate governance, corporate governance had no significant positive effect on company performance, and organizational commitment could not moderate the influence of corporate governance on company performance
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN DIVISI TI DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING Riana, Dwi; Rianty, Martha
Balance : Jurnal Akuntansi dan Bisnis Vol 4, No 1 (2019): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v4i1.1827

Abstract

This research was conducted to determine the effect of the application of accounting information systems on the performance of IT division employees with organizational commitment as a variable intervening. This research was conducted at the Palembang State-Owned Bank consisting of Bank Negara Indonesia, Bank Republik Indonesia, Bank Tabungan Negara, and Bank Mandiri. The primary data collection technique was conducted by survey method distributing questionnaires. The population of this study were all employees of the Information Technology Division of the Palembang City State Bank, amounting to 56 people and the sample used was 56 people using a census that is all the population used as samples. Data Analysis using PLS is a part, as well as an alternative to SEM. From the results of calculations and analyzes carried out, the conclusion is that there is no influence between the application of accounting information systems to the performance of employees of the IT division of the state-owned Bank of Palembang.

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