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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.
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Articles 10 Documents
 1 
Search results for , issue "Vol 22 No 2 (2025): Juli" : 10 Documents clear
The Influence Of Gender Diversity, Intellectual Capital, Inventory Turnover And Profitability On Financial Distress Rahandri, Daniel; Surya Abbas, Dirvi; Magdalena, Crhista; Priadini, Dhesty; Silvia Anggraeni, Diva
BALANCE: Economic, Business, Management and Accounting Journal Vol 22 No 2 (2025): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v22i2.24596

Abstract

The purpose of this study was to determine the effect of gender diversity, intellectual capital, inventory turnover and profitability on financial distress in mining sector companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2017 – 2021. The population of this study includes all mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021. The sampling technique in this study uses a purposive sampling technique. Based on the established criteria, 13 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is logical regression analysis of panel data. The results showed that gender diversity, intellectual capital and inventory turnover had no effect on financial distress. Meanwhile, profitability has a significant negative effect on financial distress, and gender diversity, intellectual capital, inventory turnover and profitability together have an effect on financial distress.
Analysis of the Externalities of Coal Mining on Labor and Socio-Economics of the Community Firmansyah, Mochammad Fikri; Hariani, Ermatry
BALANCE: Economic, Business, Management and Accounting Journal Vol 22 No 2 (2025): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v22i2.25072

Abstract

Coal mining activities contribute significantly to the national economy, and generate externalities that affect employment and the socio-economic conditions of communities around mining areas. This study aims to analyze the impact of positive and negative externalities from coal mining activities on employment, income, and community welfare. This research approach uses descriptive-qualitative method, with data collection through in-depth interviews, surveys, and documentation studies. The results show that coal mining activities create new employment opportunities and increase the income of local communities. However, negative impacts such as environmental damage, and changes in community social patterns are also significant concern. This study provides recommendations for more sustainable mining management, including diversification of the local econоmу. community involvement in decision-making, and increased monitoring of social and environmental impacts.
The Effect of the Tourism Sector on Regency and City Gross Regional Domestic Product in Central Java Province Zahrotun Nisa, Aulia; Khoirudin, Rifki
BALANCE: Economic, Business, Management and Accounting Journal Vol 22 No 2 (2025): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v22i2.25084

Abstract

The tourism sector has a strategic role in regional economic development. Central Java, with its wealth of natural, cultural, and historical tourism, has great potential to develop the tourism sector as an economic driver. The development of supporting facilities such as hotels and restaurants, as well as an increase in tourist attraction, is expected to encourage the growth of GRDP in regencies/cities in Central Java.  This study examines the influence of the tourism sector on Gross Regional Domestic Product (GRDP) in 35 regencies and cities in Central Java. Using panel data from 2016 to 2022, this study evaluates how the number of hotels, restaurants, tourist attractions, and population affect GRDP. This study uses dynamic panel data regression method with Seemingly Unrelated Regression (SUR) approach. The results show that the number of hotels significantly increases GRDP, while the number of restaurants also has a positive and significant impact. In addition, tourism attraction provides a good contribution to GDRP, and the number of population provides a significant positive influence on GDRP throughout the Central Java region.
Blockchain Applications in Accounting and Auditing: A Review Article of Future Research Implications Fadhil Saleh, Ahmed; Mushrif Rashid, Ahmed; Khalid Hindi, Waleed
BALANCE: Economic, Business, Management and Accounting Journal Vol 22 No 2 (2025): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v22i2.25993

Abstract

Blockchain applications are important for accounting and auditing, as they have the opportunity to change transparency, security and efficiency in keeping financial records. This article examines today's research trends and future implications of blockchain use in these areas. Using learned articles from the Scopus database for bibliometric analysis, studies study research patterns, geographical references, thematic trends, collaboration networks and insights that can inform future research and policy on the effect of blockchain on accounting and revision practices. Recently, there has been a significant increase in publications, which reflects the growing interest in the region. The UK emerged as a pioneer in international cooperation, contributed significantly and maintained continuously. Keywords indicate increasing attention to integrating blockchain with large computer technologies to increase trends revision and accounting practices. Emerging subjects such as privacy and digital technology require more attention. Large publication sources included financial and credit activity: principle and behavioral problems and the International Journal of Digital Accounting Research. Research identifies major challenges in using blockchain technology in accounting and auditing, which includes ensuring security, establishing a regulatory structure and realizing the financial value. It recommends integrated management model, redesign the regulatory structure, and promotes responsible technological advances as AI for simplicity by using blockchain in these areas.
ROE as A Moderating Influence of ESG, Green Innovation and Carbon Emission Disclosure on Firm Value Indrawan, Andri; Sophan Himawan, Irfan; Eriswanto, Elan; Amelia Rahmadini, Salma
BALANCE: Economic, Business, Management and Accounting Journal Vol 22 No 2 (2025): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v22i2.26020

Abstract

This study aims to evaluate the impact of Environmental, Social, and Governance (ESG), Green Innovation, and Carbon Emission Disclosure on Firm Value, with Return on Equity (ROE) acting as a moderating variable.In the context of a business environment increasingly emphasizing sustainability and complexity, this study uses secondary data in the form of financial statements from mining sector companies listed on the Indonesia Stock Exchange (IDX) during the period from 2020 to 2022.The independent variables in this study include ESG, environmentally friendly innovation, and carbon emission disclosure, while the company value serves as the dependent variable and ROE as the moderator.To analyze the direct relationship and moderation effects, multiple regression and Moderated Regression Analysis (MRA) methods were used.The research findings indicate that the three independent variables have a positive and significant impact on the company's value.In addition, ROE has been proven to strengthen the influence of ESG, green innovation, and emission disclosure on company value.Companies with higher ROE tend to have a stronger correlation between sustainability practices and increased company value
The Influence of Marketing Mix and Customer Satisfaction on the Increase of Sales Revenue at Grand Optic Surabaya Shinta Ardhia, Unitassia; Hafidulloh, Hafidulloh; Haryati, Endri; Amelia Shinta, Ria
BALANCE: Economic, Business, Management and Accounting Journal Vol 22 No 2 (2025): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v22i2.25762

Abstract

This study aims to analyze the influence of Marketing Mix (Product, Price, Place, and Promotion) on Customer Satisfaction and its impact on Grand Optik Sales Turnover. The research method uses a quantitative approach with a purposive sampling technique, involving 120 respondents. Data analysis was conducted using multiple linear regression and the Sobel test to identify the role of Customer Satisfaction as an intervening variable . The results showed that Price and Place have a significant effect on Customer Satisfaction, while Promotion has a negative effect. In addition, Customer Satisfaction is proven to be a significant mediating variable in the relationship between Marketing Mix and Sales Turnover. The implications of this study emphasize the importance of marketing strategies that focus on improving product quality, competitive price adjustments, distribution optimization, and more effective promotions to increase customer satisfaction and sales turnover.
Optimizing Employee Performance through Work Environment and Work Motivation in the Denim Inspect Department of PT Apac Inti Corpora Defriansyah, Muhammad Naufal; Febriana, Artha; Puji Purwatiningsih, Aris; Linati Haziroh, Awanis
BALANCE: Economic, Business, Management and Accounting Journal Vol 22 No 2 (2025): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v22i2.25497

Abstract

Employee performance refers to the extent to which employees accomplish their tasks within a specific period. This study investigates the influence of democratic leadership style, work environment, and employee motivation on employee performance in the Inspect Denim Department of PT. Apac Inti Corpora. Data were collected using a Likert-scale questionnaire distributed to 80 employees through a total sampling method, and analyzed with multiple linear regression. The results show that: (1) democratic leadership style has a statistically less significant effect on employee performance, (2) the work environment has a positive and significant impact on employee performance, and (3) employee motivation also has a positive and significant effect on performance. These findings highlight the importance of supportive working conditions and motivation in enhancing employee performance, while indicating that leadership style may play a less central role in this context
Gross Regional Domestic Product And Its Impact On Regional Tax Revenue In Buru District Wahyuningsih, Tri
BALANCE: Economic, Business, Management and Accounting Journal Vol 22 No 2 (2025): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v22i2.26792

Abstract

Optimization of tax revenue is essential to achieve the ultimate goal of improving public welfare through the allocation of tax funds. Regional tax revenue in Buru Regency has not shown an increasing trend every year, and one of the factors influencing regional tax revenue is GRDP. The focus of this study is on which sector of GRDP needs more attention to increase regional tax revenue. This study aims to determine the effect of GRDP on tax revenue in Buru Regency, where GRDP is classified into primary, secondary, and tertiary sectors. This study was conducted using 10 secondary data sets from 2015 to 2024 with the help of the SPSS application. This study concludes that the primary sector GRDP, secondary sector GRDP, and tertiary sector GRDP have a significant and positive influence on regional tax revenue in Buru Regency. Simultaneously, the three independent variables have a substantial effect on regional tax revenue. The variables with the most significant impact on tax revenue, in sequence, are the secondary sector GRDP, primary sector GRDP, and tertiary sector GRDP. Thus, in an effort to increase regional tax revenue through increasing GRDP, the order of sectors that need attention/priority is secondary sector GRDP, primary sector GRDP, and finally, tertiary sector GRDP
The Influence of Leadership and Culture on Performance through the Work Environment Idris, Muhammad; Hafidulloh, Hafidulloh; Haryati, Endri
BALANCE: Economic, Business, Management and Accounting Journal Vol 22 No 2 (2025): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v22i2.25938

Abstract

Transformational leadership has a major influence on improving employee performance, not only in carrying out tasks, but also in terms of providing motivation and inspiration to achieve more optimal work results. Organizational culture also plays a role in shaping behavioral patterns and dynamics of interaction in the work environment. The purpose of this study is to analyze the impact of transformational leadership and organizational culture on employee performance, by considering the role of the work environment as a mediator variables. This study uses a quantitative approach and involves employees of PT. Vermindo Utama Semarang. Data analysis was carried out using the SEMPLS method. The results of the study indicates that transformational leadership directly and indirectly (through the work environment) has a positive and significant influence on performance. The work environment is proven to play an important role as a mediator variables. However, organizational culture does not show a significant influence on the work environment or employee performance, so it cannot be considered as the main factor in improving work performance
Optimization of Government Investment in Capital Accumulation For The Period 2004-2020 Iraqi Economy Jabbar Hussein, Hashim
BALANCE: Economic, Business, Management and Accounting Journal Vol 22 No 2 (2025): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v22i2.27090

Abstract

This article aims to study the optimality of government investment in capital accumulation in the Iraqi economy, focusing on the impact of taxes and non-oil revenues. The research problem lies in the fact that government spending, despite its increase after 2004, did not contribute sufficiently to raising the efficiency of the Iraqi economy and achieving social justice. The researcher used a number of statistical programs, namely (Microsoft Excel vs. 16, SPSS VS. 25, Eviews Vs. 12, Smart Pls 4). The results showed that increasing taxes negatively affects investment decisions, which hinders capital accumulation and reduces the efficiency of government spending, which requires improving investment efficiency and directing resources towards productive sectors such as agriculture and industry. The research came out with a number of recommendations, the most important of which is re-evaluating the tax system to reduce tax rates and enhance tax exemptions for investors, which contributes to attracting investment and achieving sustainable development. Balanced tax policies should also be formulated to ensure the achievement of government revenues without a significant negative impact on capital accumulation

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