cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Budi Wahyu Mahardhika
Contact Email
balance@um-surabaya.ac.id
Phone
-
Journal Mail Official
balance@um-surabaya.ac.id
Editorial Address
-
Location
Kota surabaya,
Jawa timur
INDONESIA
BALANCE: Economic, Business, Management and Accounting Journal
Published by Universitas Muhammadiyah Surabaya
ISSN : 16939352     EISSN : 2614820X     DOI : -
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
BALANCE merupakan jurnal yang diterbitkan oleh Fakultas Ekonomi & Bisnis Universitas Muhammadiyah Surabaya. Jurnal ini menfokuskan pada publikasi hasil penelitian dan artikel ilmiah tentang ekonomi, bisnis, manajemen dan akuntansi.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 11 No 02 (2014)" : 7 Documents clear
MANAJEMEN LABA (EARNINGS MANAGEMENT) TERHADAP RETURN SAHAM PERUSAHAAN INITIAL PUBLIC OFFERINGS (IPO) NON KEUANGAN DAN NON JASA DI BURSA EFEK JAKARTA Annisah Febriana
BALANCE: Economic, Business, Management and Accounting Journal Vol 11 No 02 (2014)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v11i02.624

Abstract

This research used data of companies carrying out IPO between 2008 to 2011 and survey period of performance for two years pre and three years post – IPO. Sample was selected purposively and there were 60 companies meeting the requirements as sample of this research, consisting of 30 issuers companies and 30 control companies (non – issuers) in the same period of survey. The control companies were needed to avoid bias from the evaluation model that finally will make the evaluation result more robust (Denis and Sarin, 1999). The result of this research indicated that actually earnings management was conducted by the company during the IPO. The positive value of discretionary accruals before the offering period proved it. Positive discretionary accrual value is indicators that earnings management performed by manager is income increasing in nature. This research also proved that negative correlation between  discretionary  accruals  with  the  operation  performance  and  stock return. It means that earnings management performed by discretionary accrual before IPO period will decline the performance after the IPO. This research also indicated that declining of issuers performance is higher than non issuers dis. It is proved with the issuer’s average operational performance value and stock return performance that is higher compared to the non  issuer’s.  it  indicated  bad  performance of  the  issuers  before  IPO  that triggered to implement earnings management. This result showed opportunistic attitude performed by management’s company with aims to increase the investor’s expectation toward the future performance of the company and to increase the offering price. This opportunistic attitude taken place because of the existing asymmetry information in the IPO process. Keyword    :     Earnings   management,   Initial   public   offerings,   Operating performance, Stock return. 
THE EFFECTIVENESS OF TRAINING TOWARDS JOB SATISFACTION WITH JOB PERFORMANCE AS A MEDIATING VARIABLE AT AGRICULTURAL AGENCY: EVIDENCE FROM MALAYSIA Nurul Muniroh Basir; Sentot Imam Wahjono
BALANCE: Economic, Business, Management and Accounting Journal Vol 11 No 02 (2014)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v11i02.628

Abstract

The aim of this research is to study the effectiveness of training towards job  satisfaction with  job  performance as  mediating  variable.  This  research conducted by Qualitative approach with Path Analysis. The population of this research are  1,597  employees in  Muda  Agricultural Development Authority (MADA),   Kedah,   Malaysia.   310   sets   of   questionnaires   distributed   to respondents and 222 are collected back for analysis with SPSS. This research found that Job Satisfaction influence by Training directly or through by Job Performance, but better through by. These research findings have theoretical implications that the effectiveness og the employee’s job performance after training should be through the achievement of job satisfaction first.Training,  job  performance,  job  satisfaction,  Muda  Agricultural  Development Authority (MADA) Malaysia.Structure, Growth Rate, Profitability, Cash Flow and Firm Size
POSITIONING GARUDA INDONESIA BERDASARKAN PERSEPSI PENUMPANG RUTE PENERBANGAN SURABAYA - JAKARTA Andrys Daud
BALANCE: Economic, Business, Management and Accounting Journal Vol 11 No 02 (2014)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v11i02.627

Abstract

The  positioning research  is  important  doing  by  marketer while  competition increases  sharply  in  the  industries.    This  research  purposes  to  know  the position of six airlines in the Surabaya-Jakarta flights in perceptual map. Garuda Indonesia and Batik Air has position as priority airline for full service carrier and the others (Air Asia, Citilink, Lion Air and Sriwijaya Air) for low cost carrier. This research shows that Garuda Indonesia tends had position relatively close from ideal brand position in the perceptual map.Keywords: Airlines competition, positioning,, ideal brand
MANAJEMEN LIKUIDITAS SEBAGAI PEDOMAN KERJA DUAL BANKING SYSTEM Indriatmini Noegroho
BALANCE: Economic, Business, Management and Accounting Journal Vol 11 No 02 (2014)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v11i02.626

Abstract

Liquidity Management in the framework of Dual Banking System. Liquidity management  is a problem that is very complekx in the operational activities of bank.  One of the main triggers  in bank  bankcruptcy,  both in small and large bank, is not because of loss caused by finding, but because of the bank failure to manage liquidity. This article discusses liquidity management in dual banking system. It is found that both SBIS and PUAS can not become the solution to the real problem that was faces by shariah banking an allocating idle money caused by overliquidity.
FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PERUSAHAAN MANUFAKTUR GO PUBLIK JAWA TIMUR Mr Slamet
BALANCE: Economic, Business, Management and Accounting Journal Vol 11 No 02 (2014)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v11i02.625

Abstract

Based on the data available in Surabaya Stock Exchange, currently there are more than 130 listed manufacturing public companies all over Indonesia. About 30 of them are domiciled in East Java Province. As public companies, they are expected to get capital gain though right issues since in general they partly count on their working capital from external resources.The quistion in regard with the capitalization is how much of the portion of the  external capital to  be utilized to get  an  optimum capital costs. The optimum cost is supposed to contribute to optimum profit gaining for increasing the value of the company and the wealth of its stockholders persuant to its goals and objectives.This research was to identify the factors affecting the capital structure of public  manufacturing  companies  in  East  Java  Province.The  samples  were public manufacturing companies in East Java Province that had submitted their financial report year 2005 though 2009 to Surabaya Stock Exchange.The independent  factors  in  the  research  were  sales  stability,  assets  structure, growth  rate,  profitability,  cash  flow  and  firm  size.  The  data  gained  were analyzed by means of multiple regression method.Based on the results of statistical test, it showed that among the six independent factors, only profitability significantly and negatively affected the capital structure.Key words : Capital Structure, Sales Stability, Assets Structure, Growth Rate, Profitability, Cash Flow and Firm Size
ANALISIS SUPPLY CHAIN MANAGEMENT PADA PT. MONIER DI SIDOARJO Moh Afrizal Miradji
BALANCE: Economic, Business, Management and Accounting Journal Vol 11 No 02 (2014)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v11i02.629

Abstract

Supply     Chain     Management     covers     all    the     activities     since material   came   from   the   supplier,   then   the   material   was   processed   into semi-finished  products  or  finished  products  until  the  product  is distributed  to consumers. To know the performance of the company's Supply Chain, measurement is needed. From these measurements  will be obtained result, so good or not good performance of the company's Supply Chain can be seen and can  find  the  weaknesses  of  existing  systems  to  be  repaired.  Given  a  good supply chain performance, the performance the company will increasingly focus and provide benefits, whether for the company, suppliers, and consumers. This study used qualitative data. The scope of analysis in this research is related to supply chain management  functions in PT Monier Sidoarjo, in the implementation of financial and operational audits. Source data is data obtained directly by the author in the research by conducting  surveys and meetings as well as direct interviews with relevant parties. Research findings stating that in terms of financial, SCM can then be to increase  profits  at the  company,  but  companies  need  to conduct  operational checks on the production function, attention and immediate action to factors that cause a lack of efficiency and effectiveness of the production function is the lack of communication  between  the sales and production,  delays  in receiving  raw materials,  production  planning  and  scheduling  patterns.  Companies  need  to perform the separation function explicitly against a concurrently-a  concurrently functions, provide either a separate storage area for raw materials, intermediate goods   and   production   results,   and   conduct   internal   documents   that   are supposed  to  exist  in  order  to  improve  the  internal  control  system  and  can provide adequate protection against corporate wealth Organizations need to separate
TANTANG AN DAN PELUANG PEMBENTUKAN BANK BUMN SYARIAH DALAM MENYAMBUT ASEAN ECONOMIC COMMUNITY 2015 Anna Marina; Sentot Imam Wahjono; Ezif Muhammad Fahmi
BALANCE: Economic, Business, Management and Accounting Journal Vol 11 No 02 (2014)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v11i02.630

Abstract

The aim of this  study  is to conduct  a scientific  study  on the  challenges  and opportunities  of  the  establishment   of  Islamic  banks  in  Indonesia,  which  is majority owned by the State Ownership Corporation (BUMN). During 21 years of  operation  of  Islamic  banking  in  Indonesia  accounted  for  only  5%   of  the national banking system, while it welcomed the ASEAN Community in 2015 will open  opportunities  entrants  from  foreign  countries  in the  Indonesian  banking market, especially from Malaysia, which already has a strong Islamic banks and big. Therefore  in this paper presented  are the challenges  and opportunities  in establishing  Islamic bank with PT Bank BRI Tbk convert  into sharia and was soon followed by the acquisition of three other state-owned Islamic bank so that the new Islamic bank(Bank Syariah Indonesia) has the potentialo be the largest Islamic bank in the world

Page 1 of 1 | Total Record : 7

 1 

Filter by Year

2014 2014


Reset
Filter By Issues
All Issue Vol 23 No 1 (2026): Januari Vol 22 No 2 (2025): Juli Vol 22 No 1 (2025): Januari Vol 21 No 2 (2024): Juli Vol 21 No 1 (2024): Januari Vol 20 No 2 (2023): Juli Vol 20 No 1 (2023): Januari Vol 19, No 2 (2022): Juli Vol 19, No 1 (2022): Januari Vol 18, No 2 (2021): Juli Vol 18, No 1 (2021): Januari Vol 17, No 2 (2020): Juli Vol 17, No 1 (2020): Januari Vol 16, No 2 (2019) Vol 16, No 1 (2019) Vol 15, No 02 (2018) Vol 15, No 01 (2018) Vol 14, No 02 (2017) Vol 14, No 01 (2017) Vol 13, No 02 (2016) Vol 13, No 01 (2016) Vol 12, No 02 (2015) Vol 11 No 02 (2014) Vol 8 No 01 (2011) Vol 7, No 01 (2010) Vol 5, No 02 (2008) Vol 5, No 01 (2008) Vol 4, No 01 (2007) Vol 3, No 01 (2006) More Issue