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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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ANALISIS PERAN MODAL KERJA DALAM MENINGKATKAN PROFITABILITAS PADA KOPERASI PEDAGANG PASAR Wati, Yulitiawati
Balance : Jurnal Akuntansi dan Bisnis Vol 4, No 2 (2019): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v4i2.1955

Abstract

This study aims to determine how the role of working capital in increasing profitability in the Muaradua Gunung Putih Market Traders Cooperative in South OKU Regency. The data used are secondary data, financial statements for 2013-2017. This research uses quantitative data analysis using descriptive approach. The analysis used is the analysis of the profitability ratio of Return on Equity and Return On Investment. Based on the discussion of ratio analysis, the level of profitability of the Muaradua Gunung Putih Market Traders Cooperative in the South Oku Regency over the past five years has fluctuated. Overall the level of working capital in increasing profitability at Muaradua Gunung Putih Market traders cooperatives does not significantly influence the level of profitability, this is evident from the level of working capital that increases every year but the level of profitability (ROE and ROI) obtained by the Gunung Putih Muaradua Market Cooperative from in 2013 - 2017 has increased and decreased. From 2013 - 2015 it is said to be quite good because profitability has increased, but in 2016-2017 it has declined. This is due to ineffective working capital management so the profit / profitability obtained is less than optimal.
PENGARUH PENGALAMAN AUDIT, BEBAN KERJA, TASK SPECIFIC KNOWLEDGE, TIPE KEPRIBADIAN TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN (Studi Kasus Kantor Akuntan Publik Kota Palembang) Kusumawaty, Mia; Betri, Betri
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.v4i1.1829

Abstract

The formulation of this research is how influence of Audit Experience, Workload, Task Specific Knowledge, Personality Types on the detection of Financial Report Fraud case study at Public Accounting Firm Palembang. The purpose is to know, get empirical evidence and analyze Audit Experience, Workload, Task Specific Knowledge, Personality Types on Financial Report Fraud. This study includes Associative research. The population used in this study is the Auditor who works in the Public Accounting Firm Palembang. Sample in this research counted 37 Respondents. Methods Data collection used in this study is a questionnaire. Hypothetical test used is multiple linear regression.   The results of this study show Partial Audit Experience has a positive effect on Fraud Financial Statements, Workload positively affect the Financial Report Fraud, Task Specific Knowledge positively affect the Fraud Financial Statements, Personality Types positively affect The Financial Report Fraud. Simultaneously Audit Experience, Workload, Task Specific Knowledge, Personality Types positively influence to Financial Report Fraud.
PENERAPAN BALANCED SCORECARD SEBAGAI TOLOK UKUR PENGUKURAN KINERJA Wiguna, Kusnadi Yudha; Wati, Riswati; Marliza, Yayuk
Balance : Jurnal Akuntansi dan Bisnis Vol 4, No 2 (2019): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v4i2.1956

Abstract

The purpose of this study was to determine the performance of the Dwi Sari Lubuklinggau Mother and Child Hospital measured using the Balanced Scorecard. This research is a qualitative descriptive study. The operational variable of this research is performance measurement with four perspective indicators in the balanced scorecard namely financial perspective, customer perspective, internal business process perspective, learning and growth perspective. Data sources used in this study are primary data obtained from questionnaire results for patients and hospital employees and interviews. Secondary data is in the form of hospital profiles and financial data and hospital data. The data analysis technique used is descriptive analysis. The results showed that Dwi Sari Lubuklinggau's Mother and Child Hospital so far in measuring financial performance is only based on financial reports by looking at revenue growth and has not yet implemented performance measurement with a balanced scorecard. The application of the balanced scorecard to the Dwi Sari Lubuklinggau Mother and Child Hospital using four perspectives on average shows good performance, there are only a few indicators of performance measurement on the customer's perspective and the perspective of internal business processes that show poor performance.
PENGARUH BUDAYA ORGANISASI, GAYA KEPEMIMPINAN, DAN JABATAN FUNGSIONAL AUDITOR TERHADAP KOMITMEN ORGANISASI DAN DAMPAKNYATERHADAP KINERJA AUDITOR INTERNAL (Studi pada BPKP dan Inspektorat Sumatera Selatan) Handayani, Mella
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.v4i1.1817

Abstract

This study examines the influence of organizational commitment, organizational culture, leadership style, functional position on performance of auditors.. This research uses convenience sampling technique to select the respondent . Data were collected through a survey on 98 government auditors who work at Inspectorate of South Sumatra Province and BPKP representative of South Sumatra. Structural Equation Model (SEM) with Partial Least Square (PLS) was applied to analyzed the data. The result of this research indicate positive influence of  organizational culture, leadership style, functional position on performance of auditors. Futhermore, it was found that there were no significant influence on organizational culture, leadership style, functional position on performance of auditors with organizational commitment as antecedent
PENGARUH KOMPETENSI INTERNAL AUDITOR, OBJEKTIVITAS INTERNAL AUDITOR DAN KEBERANIAN MORAL TERHADAP EFEKTIVITAS AUDIT INTERNAL DENGAN DUKUNGAN MANAJEMEN SENIOR SEBAGAI VARIABEL MODERASI Rakhmat, Frizky Danu; Fadhilah, Novia; Sirajuddin, Betri
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.v4i1.1830

Abstract

The formulation of the problem in this study was to know how the effect of internal Internal Auditor Competence, Internal Auditor Objectivity and Moral Courage on the Effectiveness of Internal Audit with Senior Management Support as Moderating Variables (Empirical Study on Banking in Lubuklinggau City, South Sumatera Province. The type of research used associative research. The data used primary data and secondary data. The population and sample in this study were 31 respondent in Lubuklinggau city. Data collection techniques were using interview techniques and questionnaires. The analysis technique used qualitative analysis and quantitative analysis. The result of this study indicated that internal auditor competencies gave significantly affect the effectiveness of internal audits, internal auditor objectivity gave significantly affect the effectiveness of internal audits, moral courage gaeve significantly affect the effectiveness of internal audits, senior management supported moderates internal auditor competence in a pure modertor on the effectiveness of internal audits, supported senior management moderates internal auditor objectivity by moderating moderator on the effectiveness of internal audit and senior management support moderating moral courage by moderating equations to the effectiveness of internal audits.
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Zuraida, Ida
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.v4i1.1828

Abstract

The  purposes of the study was to determine the effect of capital structure , firm size, profitability and dividen policy on the company value. This serearch was in automotive companies listed on the indonesia stock exchange in 2012-2016. The data used secondary data with annual financial statement. Quantitative and qualitative data analysis methods used SPSS as measuring tool. Data analysis techniques used simultaneous tests and partial tests on the annual financial statements of  automotive companies  listed on the Indonesia stock exchange. The result of the study partially addressed the capital structure variables and firm size had a significant positive effect on the value of the company and profitability variables and dividend policy did not effect the value of the company while simultaneous testing of capital structure variable ,firm size , profitability and dividend policy had a significant effect on company value.
PENGARUH TINGKAT RELIGIUSITAS, PENGETAHUAN, KUALITAS PRODUK DAN KUALITAS PELAYANAN TERHADAP PREFERENSI MENABUNG MAHASISWA UNIVERSITAS MUHAMMADIYAH PALEMBANG PADA BANK SYARIAH Hasanah, Fadhilatul
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.v4i1.1815

Abstract

Islamic Bank is a financial institution that functions as a fund collector and distributed it to the community, so that the activity of raising funds (saving) was the most important thing for banks and customers. Students who were a potential segmentation for saving activities (raising funds) had a variety of savings preferences. The purpose of this study was to analyze the influence of students partially and simultaneously on the level of religiosity, knowledge, product quality and service quality to saving preferences of University Muhammadiyah Palembang's students in Islamic Banks. The method of  this study was quantitative descriptive with multiple linear regression analysis techniques. The study population was University Muhammadiyah Palembang's students with 99 respondents. The results of this study showed partially the value of t count>t table (9.602>1.985) and the value of sig t <0.05 (0.000<0.05) so that the level of religiosity influenced the saving preferences of University Muhammadiyah Palembang's students in Islamic banks that were the form of religious obedience because students used Islamic banks were related to the issue of faith and confidence in the prohibition of usury for Muslims but partially there is no influence of knowledge, product quality and service quality to saving the preferences of University Muhammadiyah Palembang's  students in Islamic Banks, while simultaneously showed the value of Fcount>Ftable (24,471>2,470) and sig F value <0.05 (0,000<0,05) so that the level of religiosity, knowledge, product quality and service quality to saving the preferences of University Muhammadiyah Palembang's students in Islamic Banks.
PENGARUH GAYA KEPEMIMPINAN TERHADAP MOTIVASI YANG BERDAMPAK PADA KINERJA KARYAWAN Pramudhita, Charisma Ayu; Meirisa, Faradila
Balance : Jurnal Akuntansi dan Bisnis Vol 4, No 2 (2019): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v4i2.1971

Abstract

This study aims to analyze the influence that leadership style directly influences employee performance and work motivation, and can prove that work motivation has a direct effect on employee performance. The next goal is to find out that leadership style indirectly influences employee performance through motivation as an intervening variable. PT. XYZ is the object of this research. Determination of the sample is done by accidental sampling technique. The questionnaire was used as a means of collecting data distributed to employees who worked at PT. XYZ were 100 respondents. In this study using multiple linear regression analysis techniques. Hypothesis testing uses t test and F test. The results of the study show that leadership style has a positive and significant effect on employee performance, leadership style has a positive and significant effect on work motivation, work motivation has a positive effect on employee performance, leadership style has a positive effect on employee performance through motivation employee work.
PENGARUH PENDAPATAN ASLI DAERAH (PAD), BELANJA MODAL DAN SISA LEBIH PEMBIAYAAN ANGGARAN (SILPA) TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN/KOTA PROVINSI SUMATERA SELATAN Djuniar, Lis; Zuraida, Ida
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.v3i2.1447

Abstract

This study aims to determine the effect of Regional Original Income, Capital Expenditures and More Budget Financing on the Performance of District / City Regional Governments in South Sumatra Province in 2012-2016 with a total sample of 75 samples. This type of research is associative research. The data used in this study are primary data and secondary data. Data collection methods used in this study use the documentation method. Data analysis in this study uses qualitative analysis. The results in this study can be concluded that the Regional Original Income does not affect the Performance of the District / City Regional Government of South Sumatra Province. Capital expenditure does not affect the performance of the Regency / City regional government of South Sumatra Province. More Budget Financing Remains negatively affect the performance of local governments. Simultaneously Regional Original Revenue, Capital Expenditures and More Budget Financing Remains simultaneously affect the Performance of Regency / City Regional Government of South Sumatra Province.This result shows that if there is an increase of the Budget Financing Remaining, the assessment of Local Government Performance has decreased and vice versa if there is a decrease in the Budget Financing Remaining then the performance of the Regency / City Regional Government of South Sumatra Province has increased.
PENGARUH CAPITAL INTENSITY RATIO,INVENTORY INTENSITY RATIO, OWNERSHIP STRUCTURE TERHADAP EFFECTIVE TAX RATE DENGAN KOMPENSASI RUGI FISKAL SEBAGAI VARIABEL MODERASI Fadjriana, Icha
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.v4i1.1816

Abstract

ABSTRACT: The purpose of this study is to determine whether the capital intensity ratio, inventory intensity ratio, ownership structure affect the Effective Tax Rate with compensation for fiscal losses as moderating. all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. This research is a quantitative study using multiple linear regression models. The results showed that inventory intensity ratio and institutional ownership had a significant effect on ETR, while Managerial Ownership did not affect ETR. The compensation for fiscal losses cannot moderate the relationship between inventory intensity ratio and Managerial Ownership to the effective tax rate. Whereas Institutional Ownership can be moderated by the effective tax rate.

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