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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.
Arjuna Subject : -
Articles 10 Documents
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Search results for , issue "Vol 8 No 01 (2011)" : 10 Documents clear
EFEKTIFITAS DAN EFISIENSI BUMN (BADAN USAHA MILIK NEGARA) DALAM RANGKAH MENINGKATKAN DEVISA NEGARA Andi Wardhana
BALANCE: Economic, Business, Management and Accounting Journal Vol 8 No 01 (2011)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v8i01.685

Abstract

BUMN dapat Meningkatkan Devisa Negara bila dilakukan dengan  Efektifitas dan Efisiensi  yang indikatornya  adalah sebagai  berikut:Pengelolaan berdasarkan prinsip dan kultur korporasi yang sehat;Manajemen profesional, integritas dan leadership yang kuat, miliki sense of business, Pola rekrutmen dan pola remunerasi sesuai dengan standar korporasi;Menerapkan prinsip tata kelola perusahaan yang baik (GCG). Selalu ciptakan nilai tambah dan inovasi;Bisa bersaing di Era global, dan survive dalam segala kondisi;Memiliki tanggung jawab sosial (Corporate Social Responsibility). Sesuai Amanat Undang-Undang PT terbaru.Figur Dahlan Iskan sebagai Menteri BUMN sangat tepat dan cocok untuk bisa benahi BUMN-BUMN menyosong Masa Depan karena disamping sebagai pengusaha  Sukses sekaligus merakyat dan cerdas.
ANALISIS PENGARUH BAURAN PEMASARAN TERHADAP KEPUASAN PASIEN RAWAT INAP DI RUMAH SAKIT KELAS VIP (Studi Kasus Pasien di Kota Jember) Totok Sudarto
BALANCE: Economic, Business, Management and Accounting Journal Vol 8 No 01 (2011)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v8i01.679

Abstract

Rumah sakit sebagai institusi jasa yang besar, dituntut untuk mampu memenuhi pelayanan kesehatan masyarakat dengan baik, hal ini dikarenakan banyak persaingan dan jika tidak memperhatikan tuntutan tersebut maka akan sulit mempertahankan kelangsungan hidupnya. Tuntutan ini tidak hanya berlaku bagi bagi rumah sakit swasta dengan modal yang sangat besar, tetapi juga rumah sakit pemerintah dan swasta yang berorientasi sosialpun tidak lepas dari tuntutan global. Oleh karena itu beberapa terobosan dalam pelayanan kesehatan merupakan suatu keharusan terutama untuk menjembatani jenjang perbedaan sosial dalam pelayanan kesehatan di satu pihak untuk mencari bentuk efisiensi pendanaan yang tepat bagi masyarakat dipihak lain. Paradigma rumah sakit saat ini harus dirubah dari hanya melayani orang saki menjadi melayani konsumen. Dengan kata lain rumah sakit haras mampu menyusun strategi pemasaran yang efektif dan efisien untuk perkembangan rumah sakit itu sendiri.           Kajian  hasil  penelitian  ini  mungkin  masih  perlu  digali  lebih  dalam  lagi untuk penyempurnaannya. Teknik pengambilan sampling menggunakan purposive sampling dan quota sampling menghasilkan jumlah sampel 100 responden telah representatif memenuhi keilmuan, karena metode yang digunakan berdasarkan analisis statistik. Pengujian hipotesis juga menggunakan Uji F untuk mengetahui pengaruh simultan variabel bebas terhadap variabel terikat, dan Uji t juga dipergunakan untuk melihat secara parsial variabel bebas berpengaruh terhadap variabel terikat. Hasil penelitian ternyata signifikan bahwa bauran pemasaran berpengaruh terhadap kepuasan pasien rawat inap kelas VIP. Jadi bauran pemasaran dengan urutan sebagai berikut perlu menjadi perhatian para pengambil kebijakan perumah sakitan. Kata Kunci : Marketing Mix, Kepuasan Pelanggan
ANALISIS BIAYA UNTUK PENGAMBILAN KEPUTUSAN BISNIS Sumadji Harryono
BALANCE: Economic, Business, Management and Accounting Journal Vol 8 No 01 (2011)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v8i01.671

Abstract

Cost analysis plays an important role in managerial economics because basically every managerial decision requires a comparison between the costs and benefits. In this paper we will discuss the concept of cost of production, how to minimize cost, short-term cost analysis, and long-term as well as the relationship between the two. Next we will discuss the shift in cost curves, learning curve, and the application fee in the company. This cost analysis will then be used as ingredients in subsequent management processes, especially in the context of profit maximization. Key-words: cost analysis, managerial economics, managerial decision.
PENGARUH PERILAKU WAJIB PAJAK MENGENAI TINGKAT PEMAHAMAN WAJIB PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK DALAM MEMENUHI KEWAJIBAN PERPAJAKANNYA Dahruji Inar
BALANCE: Economic, Business, Management and Accounting Journal Vol 8 No 01 (2011)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v8i01.681

Abstract

This study is associative, this study entitled "The Effect of Tax Behaviour Understanding Concerning Rate Taxpayer and Taxpayer Awareness Against the Taxpayer Compliance Level Compliance tax obligations," Empirical studies on individual taxpayers in Bangkalan. It aims to study to determine the effect of two or more variables. This study proves the hypothesis that the taxpayer awareness and understanding of the taxpayer having effect on individual tax compliance. Based on the research that has been conducted in conjunction with data analysis and testing, it was found that the taxpayer awareness partially affect the compliance of the taxpayer. So is understanding the partially taxpayer also affect tax compliance. In addition, jointly or taxpayer awareness and understanding taxpayers also have an influence on tax compliance. Keywords: awareness of the taxpayer, the taxpayer understanding, compliance of the tax payer.
MENGELOLA FAKTOR PRODUKSI SECARA EFISIEN Siti Salbiyah
BALANCE: Economic, Business, Management and Accounting Journal Vol 8 No 01 (2011)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v8i01.686

Abstract

Every company wants to achieve the purpose of achieving profit / maximum profit. Maximum advantage can be obtained if a company successfully organizing factors of production efficiently. Efficient question is if the company succeeded in creating certain goods financed with only minimal sacrifice. Or particular business / certain sacrifices can yield the optimal output.  The purpose of this paper is to provide an overview of employers or the reader about how to manage the factor-factor production efficiency in order to obtain the cost of a cheap product. An entrepreneur who can organize the factors of production efficiently, then he will succeed in achieving economies of scale that is creating the maximum product of a certain sacrifice. If the maximum product items can be created from the cost / certain sacrifice, then of course the price of goods per unit of product it will be low. If the cost of the product is low, then the entrepreneur will win the competition in the market, because every consumer will always try to get the desired price is cheap. If he can manage the factors of production efficiently and cost of production goods will become cheaper, and certainly will be preferred by consumers, and leads to increased sales volume. This means that maximum benefit can be achieved according to the desired destination from the beginning.Key words: efficiency, factors of production, the cost of production 
PENGARUH MODAL KERJA TERHADAP LIKUIDITAS PADA KEGIATAN USAHA PERDAGANGAN Sofiah Nur Iradawati
BALANCE: Economic, Business, Management and Accounting Journal Vol 8 No 01 (2011)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v8i01.677

Abstract

Working capital is one of important factors in conjunction with the company's day-to-day activities, as well as indicate the level of security (margin of safety) for the creditors, especially short-term creditors. The importance of working capital for the company as proposed by S. Munawir (1997; 116) as follows: "The availability of working capital should be sufficient in number in the sense to be able to pay for the expenses or the company's day-to-day operations, because with sufficient working capital will be profitable for the company, as well as allow the company to operate economically or efficient, and the company is not experiencing financial difficulties. Working capital in an operation or spinning in the company, as long as the business is concerned in the state. Working capital turnover period (Working Capital Turn Over Period) begins at a time when invested in the components of working capital to return to the time when the cash, the shorter the faster turnover means higher turnover or turnover rate (Turn over rate is). Bambang Riyanto (1999; 54) in his book "Fundamentals of corporate expenditures" said: "How long period working capital turnover is dependent on how long the turnaround in each component of working capital and also said that the working capital turnover for merchandise is faster than the turnover period keija for goods that undergo the process of production ". To finance working capital can come from short-term debt, long term debt and equity capital. How to finance current assets this have any impact on the liquidity and profitability of the company. From the view of liquidity, current assets should dibelanjai with long-term debt and equity capital for the long life of the credit term is taken to mean the company the opportunity to obtain cash inflows so that the company can repay its debts. If the shorter the life of the credit means that the shorter the company the opportunity to obtain cash inflows, so the more likely it can not pay back its debts maturing. Being from the profitability point of view, it is precisely the use of long-term debt to finance assets will increase costs, because of the period in which the loan is not used for the company but had to pay interest. Another case when companies use short-term debt as short-term debt can be paid back over a period in which the debt is not necessary. So it is clear that how current assets will have a significant dibelanjai on liquidity and profitabitas company. Basically the capital expenditure policy can be divided into three, namely:1) conservative spending policy: Here companies finance most of its short term financial needs with long-term spending. It is intended as a precaution in case of deviation company's net cash inflows are not having trouble paying their obligations in cash. If it happens as expected cash flows, the company will pay interest for the period in which the funds are not actually needed. 2) Aggressive Spending Policy: The policy is all fixed asset purchases financed by the company's long-term capital, but most of the permanent current assets financed with short-term credit. As a result, the company should be able to renew short-term debt that is embedded in a permanent asset, and this involves the risk borne by the company, and 3) Moderate Spending Policy: In this policy permanent financing than with the nature of the assets, the company tried to bring the maturity between assets and liabilities and their rigorous. If total assets increased permanent, it will be financed with equity, long term debt and a permanent part of current liabilities,  Kata Kunci: Aktiva, Pembelanjaan, Likuiditas, Profitailitas.
Menimbang Hutang Luar Negeri Indonesia Bermanfaat atau Merugikan Qurratul A’yun Nailufarh
BALANCE: Economic, Business, Management and Accounting Journal Vol 8 No 01 (2011)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v8i01.684

Abstract

Pertumbuhan ekonomi selayaknya memang tetap harus diupayakan secara terus menerus. Tetapi penggunaan hutang luar negeri sudah seharusnya ditinjau kembali . Indonesia tidak anti hutang luar negeri, sebab dengan situasi antar bangsa antar negara yang sudah demikian menggelobal. Kini saatnya, setelah pengalaman masa lalu bangsa Indonesia yang demikian buruk akibat hutang luar negeri dengan puncak bencana krisis ekonomi 1997, untuk melihat persoalan hutang luar negeri secara arif. Langkah pertama adalah menyelesaikan hutang yang sudah terlanjur dilakukan, dengan pola angsuran yang tidak membebani masyarakat, dan bila perlu meminta pemotongan hutang sebab Indonesia sudah menunjukkan sikap yang baik sebagai negara penghutang. Kedua adalah melihat sumber pendanaan lain yang lebih fleksibel, ekonomis, bermartabat misalnya dengan meningkatkan pendanaan pembangunan melalui obligasi syari’ah dan menerbitkan hutang dalam negeri secara. Ketiga jika terpaksa Hutang Luar Negeri tetap harus dilakukan , maka harus ada transparansi pengelolaan proyek kepada masyarakat, karena hutang luar negeri bukan hanya urusan pemerintah dan swasta tetapi juga permasalahan yang harus diketahui oleh masyarakat Indonesia.
AKUNTANSI KEPERILAKUAN BERBASIS NILAI-NILAI EKONOMI UNTUK MENINGKATKAN KINERJA RUMAH SAKIT Anna Marina
BALANCE: Economic, Business, Management and Accounting Journal Vol 8 No 01 (2011)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v8i01.676

Abstract

The purpose of this paper is to determine the role of behavioral accounting based on economic values in improving the performance of hospitals. As a business entity, the hospital is required to continue to expand its commercial customers as well as social needs. It required the support of accounting systems that can be accommodate the changing needs of patients, technology, and human behavior that moves dynamically.Many behavioral theories are available to be used to adjust the design of accounting systems specific hospital. Content Theories such as Maslow's Hierarchy of Needs, Herzberg's Two Factor Theory, Alderfer's ERG Theory as well. Process theory being that can be used is the theory of motivation proposed by Vroom and Porter and Lawler, while the Contemporary Theories of Equity Theory and Attribution Theory.Expected with the use of behavioral theory that according to hospital characteristics can be generated accounting system that can drive sustainable performance by continuous improvement.Key-words: behavioral accounting, accounting systems, hospitals, performance.
GENDER PROBLEM IN FAMILY BUSINESS Sentot Imam Wahjono
BALANCE: Economic, Business, Management and Accounting Journal Vol 8 No 01 (2011)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v8i01.678

Abstract

The role of family business the economy are enormous, both in term of contribution in GNP and employment. Many world class companies such as motorla, Nordstrom, Bakrie, Gudang Garam maintain as a family business even though they have been going public in the capital markets. Perception of the global community is more like  men as a manager and controller of the business than women. Male primogenitur is the adagium to describe how men are very dominant in the business world. In the USA and South Korea man is the successor of the family business. Japan rejected the role of women in the family business so that all inheritance fell on one of the sons. In China, the company inherited fell on the whole boys shared equality. In Turkey, female successor only 4.2%. Nevertheles, quite a lot of women who own the company. In USA there are 8 million women-owned family business, in Japan 23%, Australia 33%, Canada 31%, Mexico 16%, and Netherlands 15%. The imbalance in gender equity and equality in the family business was global perceived. In Indonesia takes efforts to open wider access for Indonesian women in the domain corporate management, expand the participation of women, increase the role of controlling, adding to the usefulness in the management of family business that have sustainable resilience in the face of global competition. Key-words: family business, gender, male primogeniture.
PENERAPAN BALANCE SCORE CARD (BSC) SEBAGAI ALAT PENILAIAN KINERJA PT SAMATOR GAS INDONESIA Rudi Pratono
BALANCE: Economic, Business, Management and Accounting Journal Vol 8 No 01 (2011)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v8i01.670

Abstract

Successful implementation of the Balanced Scorecard is largely determined by the process of preparing/developing the Balanced Scorecard itself. Balanced Scorecard is a new framework that integrates the various measures derived from the company's strategy. Preparation of the Balanced Scorecard PT Samator Gas Industry based on 2011 Business Plan. Information on the Balanced Scorecard development has not been adequately communicated to all levels of the organization. Application of Balanced Scorecard in the Gas Industry PT Samator not preceded by a preparation that support the implementation of this system. These programs include participation and socialization. Management company to change the view on the concept of Balanced Scorecard. Measures in the scorecard is not simply a static model can not be changed. The drafting team to integrate the Balanced Scorecard strategy Samator PT Gas Industry as a whole into the scorecard PT Samator Gas Industry. Keywords: Balance Score Card, Performance.

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