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<![CDATA[AKUNTABILITAS PENGELOLAAN KEUANGAN DESA ]]>
<![CDATA[Wiguna, Kusnadi Yudha]]>;
<![CDATA[Dwilingga, Elia]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 5, No 2 (2020): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
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DOI: 10.32502/jab.v5i2.2883
<![CDATA[The purpose of this research is to find out how the accountability of village financial management in Megang Sakti V Village Megang Sakti District Musi Rawas District. This type of research is descriptive research with qualitative data analysis using primary and secondary data sources. Primary data sources, namely through observation and interviews. The secondary data source is through regulations related to village financial management in 2018. The results showed that there was a delay in accountability at the implementation stage in submitting a payment request which led to delays in the administration, reporting and accountability stages. At the administration stage there is also a delay, apart from being due to the delay in this implementation stage, also due to the limited ability and knowledge of village apparatus resources in running village financial system applications which have an impact on delays in the next stage, namely reporting and accountability.]]>
<![CDATA[EFEKTIVITAS PEMERIKSAAN PAJAK DI INDONESIA ]]>
<![CDATA[Andri, Muhammad]]>;
<![CDATA[Winarningsih, Srihadi]]>;
<![CDATA[Devano, Sony]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 6, No 1 (2021): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
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DOI: 10.32502/jab.v6i1.3404
<![CDATA[The main objective of this study is to examine and measure how much influence the factors that affect the effectiveness of tax audits in Indonesia. The study was conducted with a quantitative approach using multiple regression models. Tax auditor as a party directly involved in the tax audit is a relevant research subject. Cluster sampling technique was used to determine samples. In cluster sampling, the population is divided into clusters based on criteria such as target and realization of work unit acceptance, realization of extra effort and achievement of audit coverage ratio (ACR), so as to represent conditions in the population. The data were successfully collected from 166 tax auditors. The study shows that top management support, taxpayer attitudes and use of taxation information system have significant influence on tax audit effectiveness,while tax regulation and quality of tax audit have no significant influence on tax audit effectiveness.]]>
<![CDATA[PENGARUH QUICK RATIO TOTAL ASSET TURNOVER DAN RETURN on INVESTMENT TERHADAP HARGA SAHAM ]]>
<![CDATA[Sari, Dian Indah]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 5, No 2 (2020): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
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DOI: 10.32502/jab.v5i2.2876
<![CDATA[This study aims to determine the effect of Quick Ratio, Total Asset Turnover and Return on Investment on the share price of Pharmaceutical Industry companies listed on the Stock Exchange in the 2016-2019 period. This research is a quantitative descriptive study. This study took samples from pharmaceutical companies listed on the Indonesia Stock Exchange in the period 2016-2019. Data analysis used included multiple linear regression analysis. The conclusions of this study are as follows: The Quick Ratio (QR) variable has no significant effect and has a positive effect on stock prices. The Total Asset Turnover (TAT) variable has a significant effect and has a positive effect on stock prices. The Return on Investment (ROI) variable has a significant effect and has a positive effect on stock prices. Variable Quick Ratio (QR), Total Asset Turnover (TAT) and Return On Investment (ROI) simultaneously have a significant effect on stock prices]]>
<![CDATA[ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI ]]>
<![CDATA[Ridwan, Nida Faradiba]]>;
<![CDATA[Suherman, Acep]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 6, No 1 (2021): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
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DOI: 10.32502/jab.v6i1.3401
<![CDATA[This study aims to determine the calculation of the cost of home construction production using the Activity Based Costing method. Because at this time it is known that the Company is using a traditional system. The cost of production is important because it can be used as a basis for decision making and affect the selling price. This research was conducted using qualitative descriptive methods. The data used are primary data and secondary data. Data collection through interviews, documentation, and literature study. The results of this study indicate the cost of production with the Activity Based Costing method provides cheaper results for the type of house 36/78. As for the type of house 40/91 and 45/104 get more expensive results. This difference is due to the fact that in calculating the cost of goods manufactured by the Company, only one cost driver is used. So, factory overhead costs are generalized to three types of houses. Whereas the Activity Based Costing method imposes different factory overhead costs for each product. Therefore, determining the cost of production is very important, with the Activity Based Costing method of decision making by management can be improved.]]>
<![CDATA[GENDER SELF EFFICACY TEKANAN KETAATAN KOMPLEKSITAS TUGAS DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGEMENT ]]>
<![CDATA[Septiaji, Bayu Candra]]>;
<![CDATA[Hasymi, Muhammad]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 6, No 1 (2021): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
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DOI: 10.32502/jab.v6i1.3405
<![CDATA[The quality of the audit judgment produced by the auditor determines the quality of the overall audit results. This study aims to determine the effect of gender, self-efficacy, obedience pressure, task complexity, and auditor experience on audit judgment. This study uses quantitative methods with a sample size of 104 internal auditors at the Inspectorate General of the Ministry of Finance. The data used are primary data obtained through distributing questionnaires and then processed using the IBM SPSS version 25 application. The results of the study concluded that self-efficacy and auditor experience had a positive and significant effect on audit judgment. This shows that the competence, experience, and expertise of auditors have a positive and significant effect on the resulting audit judgment. Meanwhile, obedience pressure has a negative and significant effect on audit judgment. Pressure for obedience can come from superiors and auditors. Meanwhile, gender and task complexity have no effect on audit judgment. Audit assignments are preceded by a comprehensive audit planning process and support from the unit related to gender responsive policies that support the assignment.]]>
<![CDATA[ANALISIS ALTMAN Z-SCORE UNTUK MEMPREDIKSI KEBANGKRUTAN ]]>
<![CDATA[Nofitasari, Heni]]>;
<![CDATA[Nurulrahmatia, Nafisah]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 6, No 2 (2021): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
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DOI: 10.32502/jab.v6i2.3875
<![CDATA[This study aims to predict bankruptcy in pharmaceutical companies listed on the IDX for the 2015-2019 period using the Altman Z-Score method. The research method used in this research is descriptive research with a quantitative approach. The population in this study were all manufacturing companies in the pharmaceutical sub-sector consumer goods industry which consisted of 9 companies listed on the IDX from 2015 to 2019 with a sample of 4 companies. The sampling technique used was purposive sampling. The research instrument used in this research is financial statements. The data collection technique used was literature study and the data analysis technique used was the one-sample t-test. The results of this study prove that by using the Altman Z-Score analysis method, it is known that pharmaceutical companies listed on the IDX for the 2015-2019 period are predicted not to have the potential to experience bankruptcy because the average Z value ? 1.81. this means that pharmaceutical companies are in a prone condition of bankruptcy to health.]]>
<![CDATA[PENGARUH NARSISME CEO TERHADAP KUALITAS LABA DALAM LAPORAN KEUANGAN DENGAN VARIABEL KONTROL SIZE DAN EDUC ]]>
<![CDATA[Rianty N, Martha]]>;
<![CDATA[Rani, Sasika]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 6, No 2 (2021): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
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DOI: 10.32502/jab.v6i2.3870
<![CDATA[This study was conducted to determine the effect of CEO narcissism on earnings quality by using SIZE and EDUC as control variables. The population in this study were all state-owned companies that were listed on the Indonesia Stock Exchange from 2015 to the observation period in 2018. The total population was 20. The method used was purposive sampling to determine the sample. CEO narcissism is measured by the size of the CEO's self-image in the company's annual report. Measurement of accrual earnings management is done using the Modified Jones Model. The results of the study concluded that CEO narcissism and the control variable SIZE had an effect on earnings quality. The EDUC control variable has no significant effect on the quality of earnings of BUMN companies in Indonesia.]]>
<![CDATA[KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK ]]>
<![CDATA[Afrika, Rizki]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 6, No 2 (2021): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
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DOI: 10.32502/jab.v6i2.3968
<![CDATA[The purpose of this research is to analyze the effect of Institutional Ownership on Tax Avoidance with 5 control variables, which are Profitability, Leverage , Company Size, Sales growth and Fixed Asset Intensity. This research uses quantitative approach with secondary data obtained from financial reports published on the IDX website in 2016-2019. The population of this research is manufacturing companies in the Mining sector and Basic Industry and Chemicals . The sample selection method used is purposive sampling with 43 sample companies. The results of the research prove that Institutional Ownership has a negative effect on Tax Avoidance]]>
<![CDATA[PENGARUH PERTUMBUHAN DANA PIHAK KETIGA (DPK) DAN CAPITAL ADEQUACY RATIO TERHADAP RETURN ON ASSET ]]>
<![CDATA[Sri Rahayu, Anisa]]>;
<![CDATA[Indrawan, Andri]]>;
<![CDATA[Sudarma, Ade]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 6, No 2 (2021): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
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DOI: 10.32502/jab.v6i2.3871
<![CDATA[This study aims to determine the effect of the Capital Adequacy Ratio against Return on Assets. This research was conducted using quantitative methods with an associative approach. The population and sample in this study are the financial statements of conventional commercial banks for the 2015-2019 period. In this study sampling with purposive sampling technique. Data collection techniques used are secondary data. Data analysis techniques used are the classic assumption test, multiple linear regression analysis and hypothesis testing. The results showed that Third Party Funds had no effect on ROA. Capital Adequacy Ratio (CAR) has a significant effect on Return on Assets (ROA) partially on banks that listed on the Indonesia Stock Exchange. Return on Assets is influenced by the Capital Adequacy Ratio of 41.3%. and 58.7% were influenced by other factors not examined in this study.]]>
<![CDATA[EFISIENSI DAN EFEKTIVITAS BELANJA LANGSUNG PADA BALAI BAHASA PROVINSI SUMATERA SELATAN ]]>
<![CDATA[Mayasari, Riana]]>;
<![CDATA[Febriantoko, Jovan]]>;
<![CDATA[Africano, Fernando]]>;
<![CDATA[Loressa, Mesa]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 6, No 2 (2021): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
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DOI: 10.32502/jab.v6i2.4172
<![CDATA[Budget as a means of controlling sources of public funds. New guidelines emerge for public sector organizations to pay attention to value for money in carrying out their activities. The benchmarks in the budget of an organization, both private and public sector organizations include economic assessment, effectiveness and efficiency. Effectiveness Budget is one of the principles in the organization of an organization, to be able to determine the level of achievement of organizational goals. This study focuses on the efficiency and effectiveness of Direct Expenditure Finance at the Language Center of South Sumatra Province. The purpose of this study was to determine the level of efficiency and effectiveness of direct expenditure performance at the Language Center of South Sumatra Province 2014-2017. The results showed that the level of efficiency and effectiveness of direct spending fluctuates every year. Suggestions for future research are to become input, improve coordination between fields and increase socialization and technical guidance]]>
