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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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PERSEPSI PEMAHAMAN PERANAN AUDITOR, ETIKA AUDITOR DAN INDEPENDENSI AUDITOR INTERNAL DALAM MEWUJUDKAN GOOD UNIVERSITY GOVERNANCE DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI S, Fipiariny
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.v4i1.1884

Abstract

ABSTRACT The purpose of this study is to examine and analyze the influence of the role, ethics, and independence of internal auditors in implementing good university governance (GUG) with leadership style as a moderation variable. Multiple linear regression and moderation regression analysis models are used to test the hypothesis. The primary data are obtained through questionnaires that are distributed to the respondents, namely the dean and head of study program at the UniversitasBinaDarma and UniversitasMuhammadiyahPalembang. The results of this study indicate that the instruments in each variable proved to be valid and reliable. Based on the results of hypothesis testing, it can be seen that simultaneously the variable of role, ethics, and independence of internal auditors have positively and significantly effect in implementing good university governance (GUG). These results provide justification or endorsement of the theoretical truths used as the theoretical references of Stewardship Theory and Attitude and Behavioral Theory. Based on the partial test, role of auditor does not significantly affect the variable of GUG, but ethics and independence variable are found to be significant in influencing GUG. The leadership style is negative and insignificant in moderating the role of internal auditors and GUC and also the independence of internal auditor and GUC. The leadership style is found to be positive and insignificant in moderating the relationship of internal auditors’ ethics and GUC.
PENGARUH REPUTASI AUDITOR TERHADAP MANAJEMEN LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI (PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Mulyono, Agus Tri
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.v2i2.1177

Abstract

ABSTRACK The purpose of this study is to examine the effect of the auditor's reputation on earnings management and to examine the effect of the auditor's reputation on earnings management moderated by corporate governance. This study uses three control variables, namely firm size, leverage and market to book value. The data used in this study is secondary data derived from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2013-2015. By using purposive sampling, this study uses 109 sample companies with a period of 3 years, resulting in 327 years of observation. Data analysis method used in this research is Simple Linear Regression with Ordinary Least Squared (OLS) and Moderating Regression Analysis (MRA) approach. The results showed that the auditor's reputation had a significant negative effect on earnings management and Corporate Governance had no effect as moderator of earnings management. Of the three control variables used in this study, only leverage (DER) has an effect on earnings management, while the other two variables ie firm size and market to book value have no effect
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP HARGA SAHAM PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI Fahmi, Muhammad; Purmawan, 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.v2i2.2016

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.
PENGARUH PEMAHAMAN PERATURAN PAJAK, SANKSI PERPAJAKAN, PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (WPOP) Asterina, Fenty; Septiani, Chessy
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.v4i2.1986

Abstract

This research was made to answer the problem formulation in this study that was to find out whether there were effects of tax regulation understanding, tax sanctions and tax audits on individual taxpayer compliance. With the aim of research was to determine the effect of tax regulations on individual taxpayer compliancein KPP Pratama Palembang SeberangUlu, to determine the effect of tax sanctions on individual taxpayer compliance in KPP Pratama Palembang Seberang Ulu. The variables in this study were tax regulations understanding (X1), taxation sanctions (X2), taxpayer compliance (Y). this type of research was associative and descriptive. The population in this study was 45 UKM Seberang Ulu I. Data that used in this research primary data of questionnaire. The data analysis technique used is multiple linear regression with the help of SPSS version 22.The results of the study showed that taxregulations understanding did not have an effect and was not significant on taxpayer compkiance, while taxation sanctions and tax audits had a positive effect on taxpayer compliance.
PENGARUH UKURAN, PERTUMBUHAN DAN RISIKO PERUSAHAAN TERHADAP NILAI PERUSAHAAN YANG TERGABUNG DALAM INDEKS LQ 45 DI BURSA EFEK INDONESIA Putri, Atika; Djazuli, Abid; Riyah, Choiriyah
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.v4i2.1987

Abstract

This study aimed to determine the effect of companies’ size, growth and risk on the value of companies incorporated in the LQ 45 index on the Indonesia stock exchange. The type of research used in this study is associative. The population used in this study was 68 companies. Sample which was selected based on the Purposive Sampling method was 22 companies. The analytical tool used in this study was the classic assumption test, multiple linear regression analysis, and hypothesis testing using the F test (simultaneous) and the T test (partially) with a significant level of 5%. The results of this study indicated that there was an effect of companies’ size, growth, and risk together on the value of companies incorporated in the LQ 45 index on the Indonesian stock exchange. While partially, the size and risk variables had a negative and significant effect on the value of companies incorporated in the LQ 45 index on the Indonesia stock exchange. While growth had a negative and insignificant effect on the value of companies incorporated in the LQ 45 index on the Indonesian stock exchange.
PENGARUH PEMAHAMAN, KESADARAN WAJIB PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN PADA BADAN PENGELOLAAN PAJAK DAERAH KOTA PALEMBANG Kurniawan, M. Orba; Aini, Dewi
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.v4i2.2005

Abstract

This study aimed to determince the influence of Understanding, Taxpayers Awareness and Tax Sanctions on the Compliance Paying of Rural and Urban City and Building Tax in Regional Tax Management Office Palembang (Empirical Study in Kecamatan Plaju). The study was associative research The population of this study was taxpayers who live in the Kecamatan Plaju with the total was 11,149 taxpayers. The sample obtained was 92 taxpayers collected by the Slovin formula. The data used are primary and secondary data. Data collection methods used are the documentation method and the questionnaire method, Data analysis methods used were quantitative an qualitatif analysis. The results showed that Understanding, Taxpayers Awareness and Tax Sanctions gave significant influence on the Comliance Paying of Rural and Urban City Land and Building Tax in Regional Tax Management Office Palembang (Empirical Study in Kecamatan Plaju). The coefficient of determination showed that understanding, awareness of taxpayers, and tax sanctions was 54,2% while the remaining (45,8%) was influenced by other factors not included in this research model.
ANALISIS KORELASI RASIO KEUANGAN ( Rasio Likuiditas, Solvabilitas, Aktivitas, Dan Rentabilitas ) Sari, Murni Mala; Yandri, Pitri
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.v4i2.1988

Abstract

This study aims to analyze the relationship between financial ratios at PT SWA Indomedika Prima. PT SWA Indomedika Prima is a company engaged in the field of health services by managing a group practice clinic specialist to serve Outpatient and Medical check-ups in BNI's Big Office divisions, Regional offices and BNI Branches throughout Jabodetabek and Karawang, Serang and Credit Centers Middle and small and Non BNI. This study uses the Structual Equation Modeling (SEM) analysis method. This research was conducted to find out how the relationships that occur in financial ratios, whether there is a positive or negative relationship. The ratio used in this study is Current Ratio (CR), Quick Ratio (QR), Cash Ratio (CsR), Debt Ratio (DR), Debt to Equity (DER), Total Asset Turn Over (TATO), Working Capital Turn Over (WCT), Return on Assets (ROA), Return on Equity (ROE). This study uses financial statements of PT SWA Indomedika Prima for 8 (eight) years, namely the period 2010-2017. The results of testing this study will be discussed further in this article.
PENGARUH PENGGUNAAN LABA DAN ARUS KAS TERHADAP PERMASALAHAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR Sulbahri, Rifani Akbar; Febriyanti, Melda Febriyanti
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.v4i2.2006

Abstract

This study aims to determine the effect of the use of earnings and cash flow on financial distress in manufacturing companies (metal industry sub-sector and the like in the Indonesia Stock Exchange in 2014-2018). This research on financial distress uses a quantitative approach. The study population includes all metal manufacturing sub-sector manufacturing companies and the like on the Indonesia Stock Exchange in 2014-2018. The sample in this study were 7 companies that were determined by purposive sampling technique. The data analysis method used is multiple linear regression analysis. The results showed that (1) Profit had a positive effect on financial distress. This is indicated by a regression coefficient of 0.038 and a calculated t value of 1.675. t count < t table that is 1.675 < 1.69389. The value of t arithmetic shows that earnings have a positive effect on financial distress. With a significance level of less than 5% (0.004 < 0.05). (2) Cash flow does not affect financial distress. This is indicated by a regression coefficient of 0,000 and a calculated value of -0,060. t arithmetic < t table that is -0.060 < 1.69389, the value of t arithmetic shows that cash flow has no positive effect on financial distress. With a significance level of more than 5% (0.952 > 0.05). (3) The determination determination R2 of 0.292 (29.2%) illustrates that the effect of earnings and cash flow on financial distress is 29.2% while the remaining 70.8% is influenced by other factors.
PENGELOLAAN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN FOOD AND BEVERAGE Arifin, Muhammad Aryo
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.v3i1.1125

Abstract

ABSTRACTThis research is meant to examine the influence of cash turnover, account receivable turnover, and inventory turnover to the profitability in thefood and beverage companies which are listed in Indonesia Stock Exchange (IDX) in 2012 – 2016 periods. The samples are 13 companies which have been selected by using purposive sampling. The financial statement data has been obtained from theIndonesia Stock Exchange (IDX). The research method has been done by using descriftive verifikative method and multiplelinier regressions with the aplication instrument of SPSS (Statistical Product and Service Solutions). The result of this research shows that cash turnover and receivable turnover have any influence to the profitability whereas the account inventory turnover has not an influence to the profitability. The value of adjusted R square is 0.485 which shows that all of independent variables which are cash turnover, account receivable turnover and inventory turnover can explain the dependent variable profitability is 48.5% and the remaining is 51.5% which is influenced by otherfactors which are not included in this model.ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh perputaran kas, perputaran piutang, dan perputaran persediaan terhadap profitabilitas pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2016. Sampel penelitian terdiri atas 13 perusahaan yang dipilih secara purposive sampling. Data laporan keuangan diperoleh dari Bursa Efek Indonesia (BEI). Metode penelitian yang digunakan adalah metode deskriftip verifikatif dan teknik analisis regresi linier berganda dengan alat bantu aplikasi SPSS (Statistical Product and Service Solutions). Hasil penelitian ini menunjukkan bahwa perputaran kas dan perputaran piutang berpengaruh terhadap profitabilitas, sedangkan perputaran persediaan tidak berpengaruh terhadap profitabilitas. Nilai adjusted R square sebesar 0,485 yang menunjukkan bahwa seluruh variabel independen yaitu perputaran kas, perputaran piutang, dan perputaran persediaan dapat menjelaskan variabel dependen yaitu profitabilitas sebesar 48.5% dan sisanya 51,5% dipengaruhi oleh faktor lain yang tidak diikutsertakan dalam model.
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.v3i2.1230

Abstract

 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.

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