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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 8 Documents
 1 
Search results for , issue "Vol 7, No 01 (2010)" : 8 Documents clear
PENGARUH AUDIT FEE, JASA SELAIN AUDIT, PROFIL K.A.P, HUBUNGAN AUDIT LAMA K.A.P DENGAN KLIEN TERHADAP INDEPENDENSI AUDITOR K.A.P DI SURABAYA Rudi Pratomo; Desy Indah Lestari
BALANCE: Economic, Business, Management and Accounting Journal Vol 7, No 01 (2010)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v7i01.693

Abstract

This study aims to determine any factors that may affect the independence of public accountants in the audit by the public accountant's office inSurabaya. Analysis technique used was simple linear regression model analysis and multiple linear regression using SPSS version 11.0 aids.This research may prove that the audit fee, other than audit services provided by public accounting firms to the same client at the same time, the profile of public accounting firms, and the latter is the length of the relationship between the audit client with a public accounting firm jointly influential against the independence of public accountants. From the test results of partially performed, proved all of these factors also affect the independence of public accountants. Key words: Independence, Audit Fee, Other Services, Profiles KAP, length of relationship.
KESEJAHTERAAN EKONOMI RAKYAT ; DI ANTARA HARAPAN DAN REALITAS Qurratul A’yun Nailufarh
BALANCE: Economic, Business, Management and Accounting Journal Vol 7, No 01 (2010)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v7i01.690

Abstract

Indonesia merupakan Negara dengan keanekaragaman budaya yang unik, namun apa yang terjadi bila keanekaragaman tersebut menjadi keanekaragaman dalam hal ekonomi yang tidak seimbang. Permasalahan ekonomi yang dihadapi oleh bangsa Indonesia saat ini dinilai semakin menjauh dari tingkat kesejahteraan, hal ini bisa dilihat dari faktor pemicu terjadinya kesenjangan dimasyarakat karena krisis ekonomi yang sedang dialami bangsa Indonesia beberapa saat lalu. Sehingga menimbulkan ketimpangan dalam perekonomian, meningkatkan angka kemiskinan dan menambah jumlah pengangguran dimasyarakat. Banyak pihak beranggapan mewujudkan cita-cita kesejahteraan masyarakat sebagai manusia yang saling bersaudara dan sama-sama diciptakan oleh satu Tuhan, saat ini, hanyalah sebuah impian. Hal itu terjadi karena adanya penolakan menggunakan mekanisme filter yang disediakan oleh penilaian berbasis moral, di samping makin melemahnya perasaan sosial yang diserukan agama. Dalam hal ini perlu adanya pemecahan masalah bagi semua pihak dan kerjasama yang baik dari masyarakat agar tidak selalu bergantung pada kemampuan pemerintah dalam membantu masalah kehidupan perekonomian mereka tersebut.
PENGARUH PERILAKU WAJIB PAJAK MENGENAI PEMAHAMAN DAN KESADARAN TERHADAP KEPATUHAN MEMENUHI WAJIB PAJAK Dahruji Inar
BALANCE: Economic, Business, Management and Accounting Journal Vol 7, No 01 (2010)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v7i01.691

Abstract

This research is associative, the study titled "Effect of Taxpayer Behavior Regarding the level of understanding and awareness Taxpayers Taxpayers Against The Taxpayer Compliance Liabilities In Addressing taxation", empirical studies on individual taxpayers in the District of Bangkalan. This research aims to to determine the effect between two or more variables. This study proves the hypothesis that the taxpayer awareness and understanding of the taxpayer to have effect on an individual taxpayer compliance. Based on research conducted in conjunction with data analysis and testing, it was found that the taxpayer awareness of the partial effect on the compliance of the taxpayer. So is the understanding by the partial taxpayer also affect taxpayer compliance. In addition, jointly or taxpayer awareness and understanding of tax payers also have an impact on taxpayer compliance. Key words: awareness of the taxpayer, the taxpayer understanding, compliance of the tax payer.
ANALISIS DEMAND DAN ELASTICITY IMPLEMENTASINYA TERHADAP KEBIJAKAN HARGA Jun Surjanti
BALANCE: Economic, Business, Management and Accounting Journal Vol 7, No 01 (2010)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v7i01.687

Abstract

In this paper will be expanded discussion of the elasticity of demand, particularly in the real case that occurred, related to the policies that apply specifically to the case of sugar as a result of agricultural production. The case of sugar until very interesting discussion considering that there are various problems to be solved with economic studies and practical studies. In connection with Fridmen theory states that the actual purchase decision is based on income and the long period of time. Friedmen also argues that the existence of a temporary tax or any time, then the tax changes do not affect or small effect on the demand for consumer goods. This means that the tax does not affect spending patterns. Tax policy was actually causing problems sugar sugar availability nationally. Tax policy impact on the sugar turns over supply that ultimately led to the availability of the goods exceeds domestic needs. Further demand is expected to lower the sugar, besides the fact that it contradicts the theory of supply and demand, the price of sugar in the country to be expensive. This suggests that the problem of the gap between the expectations of theory, policy set and the fact that there are inconsistent. Meanwhile, from the consumer side, it turns out sugar is a requirement in elastic. Fridmen not explain the assumptions used by type of goods or elatis is elastic. In addition, consumers were not considering the duration and permanent income consumers do not consider in the decision to purchase sugar. Meanwhile, agricultural product tax relief in the long run it did not cause the mechanism of sugar prices running as it should, but instead result in increases in the price of sugar which harm consumers. Under existing conditions, Friedmen theory, the application should consider elatisitas an item. In addition, the government should set the highest price policy (Ceillling Price) to protect consumers. 
PEMIKIRAN EKONOMI ISLAM PADA AWAL PEMERINTAHAN ISLAM Muhammad Ismail
BALANCE: Economic, Business, Management and Accounting Journal Vol 7, No 01 (2010)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v7i01.692

Abstract

Pemikiran akan berdaya guna jika dan hanya jika pemikiran tersebut terstruktur menjadi sebuah bangunan sistem yang terintegrasi. Oleh karena itu manakalah kita hendak menguak sebuah fenomena ekonomi pada suatu masa, maka fenomena ekonomi itu tidak bisa dipisahkan dengan bangunan system yang ada pada saat itu. Sebelum membahas tentang Pemikiran Ekonomi Islam pada awal Pemerintahan Islam, ada beberapa hal yang mesti kita perhatikan, yakni ketika membahas ekonomi, Islam fokus pada masalah bagaimana cara memperoleh kekayaan, masalah mengelola kekayaan yang dilakukan oleh manusia, serta bagaimana cara mendistribusikan kekayaan tersebut di tengah-tengah rakyat secara adil.[1] Berdasar pada pemikiran inilah kita akan membahas bagaimana Pendirian dan Pengaturan Keuangan public, baitul maal dan kebijakan fiskal, konsep permintaan dan penawaran, serta kebijakan moneter pada awal pemerintahan Islam, dengan latar belakang populasi, ketenagakerjaan dan pendapatan masyarakat, serta gerakan pendidikan dan kebudayaan pada masa tersebut.[1][1] Taqiyuddin An Nabhani, membangun system ekonomi alternative perspektif Islam,Surabaya: Risalah Gusti, 1996 hal. 61 
IMPLEMENTASI PRAKTEK MONOPOLI DI INDONESIA KASUS : LISENSI MC DONALD’S INDONESIA Tuti Andjarsari
BALANCE: Economic, Business, Management and Accounting Journal Vol 7, No 01 (2010)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v7i01.688

Abstract

Companies generally have several objectives, including the obtaining of profit, sales volume increase, improve and maintain the stock price of survival. Many ways can companies do to maintain the viability of which is to expand marketshare. Expansion of business by increasing marketshare to get to the overseas can be done by means of licenses or franchises (franchises).One of the biggest fast-food restaurant in the world is McDonald's Corporation is expanding its business done by way of granting franchises to consumers who qualify To give this franchise is not easy, where the prospective franchisee is required to attend training which is quite tight and with considerable cost. In 1991, McDonald's Corporation in theUnited States gives a monopoly franchise to Bambang Rachmadi through PT. Bina Nusa Rama (BNR) to manage a McDonald's inIndonesia.As an experienced entrepreneur who founded the Bambang Rachmadi local franchise under the name Toni Jack's, before the expiration of an agreement with McDonald's, this triggers the transfer of McDonald's franchises franchise that bears to the PT Rekso is also the holder of the National Food Sosro brand.Keywords : waralaba, marketshare.   
PEMIKIRAN DAN MAZHAB EKONOMI ISLAM KONTEMPORER Misbahul Khoir
BALANCE: Economic, Business, Management and Accounting Journal Vol 7, No 01 (2010)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v7i01.689

Abstract

To see why economics has not been found as a separate discipline in the past, and also to find out why many Muslim thinkers not only has the ability in one area of Science.             In addition, to determine whether the relevance of Islamic economics is a combination / mix of the two systems (capitalism and socialism) or whether it stands alone and is an alternative economy in the current era. Then we can flashback through a brief history / historical portrait of contemporary Islamic economic thought. Islamic economic thought themselves more or less just starting to be documented since the three centuries since the death of the Prophet Muhammad. Some thinkers are quite famous among others: Abu Yusuf (731-798), Yahya ibn Adham (818), El-Hariri (1054-1122), Tusi (1201-1274), Ibn Taymiyya (1262-1328), Ibn Khaldun (1332-1406) and Shah Waliullah (1702-1763). After that comes a contemporary thinkers of the 20th century are categorized in three groups of schools of thought, namely: First, the School Baqir As-Sadr; Second,MainstreamSchool, and Third,CriticalAlternative School.           From there we can mengkonklusikan, for those who want or wish to concept / discourse can wear a school of Baqir as-Sadr, but if you want to operationalize / harokah then use a mainstream school and if he wanted both of them and continue to evolve dynamically means wearing / using alternative schools is critical, because Islamic economics is a discourse that is debatable because the truth is a human interpretation of the Qur'an and Assunnah that need to be tested and reviewed constantly.Key Word: The school of contemporary, historical portraits, Is economic thought
PEMIKIRAN DAN KONTRIBUSI ISLAM DALAM SEJARAH PEMIKIRAN EKONOMI Helliyah Jamal
BALANCE: Economic, Business, Management and Accounting Journal Vol 7, No 01 (2010)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v7i01.694

Abstract

Artikel ini sebagian pemikiran ekonomi yang memberikan kontribusi positif bagi umat Islam, setidaknya dua hal: pertama, membantu menemukan berbagai sumber pemikiran Islam kontemporer, kedua, memberikan kemungkinan kepada kita untuk mendapatkan pemahaman yang lebih baik mengenai perjalanan pemikiran ekonomi Islam selama ini. Artikel ini pun memberikan kontribusi ekonomi Islam kontemporer dan membuka jangkauan lebih luas bagi konseptualisasi dan aplikasinya. kajian terhadap perkembangan sejarah ekonomi Islam merupakan ujian-ujian empirik yang diperlukan bagi setiap gagasan ekonomi. Kajian ini memiliki arti yang sangat penting karena ini akan menelusuri tentang kajian sejarah pemikiran ekonomi dalam Islam yang sangat tidak menguntungkan karena, sepanjang sejarah Islam, para pemikir dan pemimpin muslim sudah mengembangkan berbagai gagasan ekonominya sedemikian rupa tidak dianggap. Penentangan tersebut berasal dari tesisnya Schumpeter, great gap, dengan mengatakan bahwa sumber ilmu ekonomi itu dari barat. Keyword : pengetahuan, Great gap Schumpeter

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