Articles
151 Documents
<![CDATA[DISPERSI GEOGRAFIS PERUSAHAAN TERHADAP PENGHINDARAN PAJAK DI INDONESIA ]]>
<![CDATA[Putri, Dhea Safira]]>;
<![CDATA[Kristanto, Ari Budi]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 6, No 1 (2021): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32502/jab.v6i1.3400
<![CDATA[The purpose of this study is to examine the influence of companies’ geographical dispersion on tax avoidance. The population in this research comprises all non-financial companies listed on the Indonesian Stock Exchange (IDX) in 2018. Moreover, 212 companies obtained using a purposive sampling method. The independent variable was geographical dispersion which measured using the standard deviation of the distance between the head office and branches. The higher standard deviation represents the more geographically dispersed company. Tax avoidance as the dependent variable was measured using the Effective Tax Rate (ETR). The lower ETR represents higher tax avoidance. Moreover, this research was included profitability as the controlling variable. The hypothesis was tested using multiple linear regression. It was indicated that geographical dispersion had a negative impact on tax avoidance. The more dispersed company, exhibit lower tax avoidance practices.]]>
<![CDATA[LEVERAGE UKURAN PERUSAHAAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI ]]>
<![CDATA[Yulimtinan, Zalfa]]>;
<![CDATA[Atiningsih, Suci]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 6, No 1 (2021): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32502/jab.v6i1.3422
<![CDATA[The purpose of this study if determine the effect of leverage, firm size and sales growth on firm value with profitability as intervening variable. The population in this study are automotive sector and metals sector listed on the Indonesia Stock Exchange in the 2015-2019 period using a purposive sampling method, 27 companies were selected in the sample. Analysis of the data used is the analysis of Partial Least Square (PLS) which is assisted with smartPLS 3.0 software. Based on the result of testing the data shows that leverage, firm size and sales growth have a positive effect on profitability. But leverage, firm size and sales growth have not effect on firm value. Profitability has a positive effect on firm value. Profitability is able to mediate the effect of leverage, firm size and sales growth on firm value.]]>
<![CDATA[ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PENGGUNAAN DANA DESA ]]>
<![CDATA[Sahri, Yulian]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 5, No 2 (2020): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32502/jab.v5i2.2805
<![CDATA[The enactment of Law No. 6, 2014 on Villages has given the opportunity for villages to manage their own finances. In 2017 the budget allocated by the central government amounted 720 million rupiahs per village. The central government needs to apply control and monitoring on the fund to ensure that there is no leakage and fraud in its spending. The survey results conducted by ICQ in 2016 show that there are 62 cases of corruption of the village fund already under investigation, with a total loss to the state reaching 18 billion rupiahs. One of the causes of the high number of fraud cases is the weak enforcement of internal control. The aim of this research is to analyze the effectiveness of Internal Control System (SPI) on the use of village fund at Kepayang village, Lempuing district, Ogan Komering Ilir Regency. This research uses a qualitative approach, the data collection for this research is conducted by means of interview, observation, and documentation. There are 4 participants in this research, namely Village Head, Village Secretary, Village Treasurer, and Kampong Society Representative Body. The internal control system in Kepayang village is running sufficiently well with a percentage of 65. This is because many of the components of control in the village government are not implemented.]]>
<![CDATA[PENGARUH RETURN ON ASSETS RETURN ON EQUITY DEBT TO EQUITY RATIO DAN BOOK VALUE PER SHARE TERHADAP HARGA SAHAM ]]>
<![CDATA[Putri, Nyayu Khairani]]>;
<![CDATA[Septianti, Dian]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 5, No 2 (2020): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32502/jab.v5i2.2878
<![CDATA[The purpose in this research is to explain the influence Return On Assets (ROA), Return On Equity (ROE), Debt to Equity Ratio (DER), and Book Value per Share (BVS) on stock price in the manufacture sector at Indonesian Stock Exchange. Sample in this study were 50 companies in manufacture sector in period 2015-2017. Data were chosen by using purposive sampling. Data were analyzed by using multiple regression analysis. The result of the research showed; ROA and BVS has positive and significant effect on stock price. ROE have negative but not significant effect on stock price. DER has positive but not significant effect on stock price.]]>
<![CDATA[KINERJA KEUANGAN PEMERINTAH PROVINSI SUMATERA SELATAN TAHUN ANGGARAN 2015-2019 ]]>
<![CDATA[Kusumadewi, Veronika Perwita]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 6, No 1 (2021): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32502/jab.v6i1.3402
<![CDATA[This study aims to evaluate the financial performance of the regional government of South Sumatra province over a period of five years (2015-2019). Financial ratio analysis is carried out to assess the financial performance of the regional government of South Sumatra Province. This research uses descriptive quantitative method. Research data in the form of secondary data, namely the Regional Government Financial Report of South Sumatra Province in 2015-2019. The research data was then analyzed using analysis of regional financial ratios, namely independence ratio, effectiveness ratio, efficiency ratio, growth ratio and harmony ratio. The results showed that the financial performance of the Government of South Sumatra Province is quite good but not optimal. Although the level of regional independence of the Government of South Sumatra Province is quite high, but the management of Regional Native Income (PAD) has not been effective and efficient enough. Analysis of ratio to PAD of South Sumatra Province shows that it has not entirely met the criteria effectively and efficiently. Revenue and spending growth in South Sumatra Province is still volatile from year to year. The calculation of the harmony ratio also shows operating expenditures dominate the allocation of regional spending instead of capital expenditures]]>
<![CDATA[MORAL REASONING INTERNAL AUDITOR, DUKUNGAN MANAJEMEN SENIOR, DAN MOTIVASI TERHADAP EFEKTIVITAS AUDIT INTERNAL DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Sari, Dewi Puspa]]>
<![CDATA[ BALANCE : JURNAL AKUNTANSI DAN BISNIS Vol 6, No 1 (2021): BALANCE : JURNAL AKUNTANSI DAN BISNIS ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32502/jab.v6i1.3423
<![CDATA[The problem of this research is an Effect of Moral Reasoning Internal Auditor, Senior Management Support, and Motivation of the Effectiveness of Internal Audit with Organizational Culture as Moderating Variables (An Empirical Study of State-Owned Enterprise Non Banking at Palembang South Sumatera). This type of research is associative research. The data used are primary and secondary data. The population in this study is an internal auditor in the State-Owned Enterprise total of 40 respondents. Data collection techniques by using interviews and questionnaires. Methods of data analysis used in this research is the analysis of qualitative and quantitative analysis. Results showed that Moral Reasoning of the auditors, Senior Management Support, and Motivationsignificantly positively influence the effectiveness of Internal Audit. Organizational Culture moderate the moral reasoning internal auditor as a pure moderator of the Effectiveness of Internal Audit, Organizational Culture moderate the Senior Management Support as pure moderateof the Effectiveness of Internal Audit and Organizational Culture moderate Motivation of the Effectiveness of Internal Audit.]]>
<![CDATA[ANALISIS GROWTH OPPORTUNITY PADA PT. ADIRA DINAMIKA MULTIFINANCE TBK ]]>
<![CDATA[Raodah, Raodah]]>;
<![CDATA[Pratiwi, Aliah]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 5, No 2 (2020): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32502/jab.v5i2.2825
<![CDATA[This study aims to determine the level of Growth Opportunity at PT. Adira Dinamika Multifinance Tbk. Growth Opportunity is a growth opportunity for a company in the future. The research method used in this research is descriptive research. The research instrument used was financial statement data in the form of a balance sheet. the population used is the company's financial statement data for 28 years and the sample used in this study is financial data for 10 years namely (2009-2018). Data collection techniques used were literature study and data analysis techniques used were t one sample. Based on the results of the study it can be concluded that the Growth Opportunity INVOS and IOE in the 10 years of the research period is getting better and tends to increase.]]>
<![CDATA[ANALISIS PERKEMBANGAN KINERJA KEUANGAN PADA PT UNITED TRACTORS TBK ]]>
<![CDATA[Asmawati, Asmawati]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 5, No 2 (2020): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32502/jab.v5i2.2882
<![CDATA[This research purpose to know the development of financial performance at PT United Tractors Tbk 2015 - 2017. PT United Tractor Tbk research subject. The data used data sekunder that the financial statements of PT United Tractors Tbk 2015-2017 . The analysis used Current Ratio (CR), Qui k Ratio (QR) , Debt to total asset ratio (DAR), Debt to equity ratio (DER), Net Profit Margin (NPM), Return on Total Assets ratio (ROA) , Return On Equity (ROE) Ratio . The results of the analysis of the development of PT United Tractors Tbk's financial performance from 2015 - 2017 show that liquidity is included in the liquid category. Solvability Analysis is categorized as solvable while for Profitability analysis with very efficient conditions.]]>
<![CDATA[PENILAIAN KINERJA DENGAN PERSPEKTIF PELANGGAN PERSPEKTIF PEMBELAJARAN DAN PERTUMBUHAN BALANCED SCORECARD ]]>
<![CDATA[Pujawati, Putri]]>;
<![CDATA[Eriswanto, Elan]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 6, No 1 (2021): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32502/jab.v6i1.3403
<![CDATA[Balanced scorecard is a method of performance appraisal that combines external and internal parties. This study aims to analyze the performance assessment of Sagaranten Health Center with customer perspective and learning perspective and balanced scorecard growth. This research was conducted at the Sagaranten Health Center in 2018-2019. This type of research is a descriptive study with a quantitative approach. The variables used are customer perspective and learning and growth perspective. Retrieval of data by questionnaire and documentation. The results showed that based on the customer's perspective, it was considered good, where from the overall dimensions of the questionnaire distributed by patients, they felt very satisfied for the services provided. Based on the learning and growth perspective is considered good, using 4 dimensions of the questionnaire from the total shows good value, because from the results of the questionnaire felt very satisfied.]]>
<![CDATA[PENGARUH STRUKTUR AKTIVA DAN LIKUIDITAS TERHADAP STRUKTUR MODAL ]]>
<![CDATA[Komariah, Nurul]]>;
<![CDATA[Nururahmatiah, Nafisah]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 5, No 2 (2020): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32502/jab.v5i2.2826
<![CDATA[This study aims to determine the effect of asset structure and liquidity on capital structure at PT. INDOFOOD SUKSES MAKMUR Tbk. The population in this study is all data from PT. Indofood Sukses Makmur Tbk from the first listing on the Indonesia Stock Exchange in 1994 for 24 years, from 1994 to 2018 with the sample used for 6 years, from 2013 to 2018. The sampling technique used is purposive sampling. Data analysis techniques used are the classical assumption test, multiple linear regression, multiple correlation coefficients, coefficient of determination and hypothesis testing (t-test and f-test). The results of this study prove that the Asset Structure has a partially significant effect on the Capital Structure,because the larger the asset structure, the greater the capital structure, it is due to the existence of a large debt obtained can be large. Liquidity has no significant effect partially on the Capital Structure,where company liquidity does not affect the size of the capital structure, and simultaneously the Asset Structure and Liquidity have significant effect on the Capital Structure at PT. Indofood Sukses Makmur tbk.]]>
