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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 260 Documents
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KUALITAS LAYANAN ONLINE TERHADAP KEPUASAN DAN LOYALITAS PENGGUNA KERETA API EKONOMI MAHARANI SURABAYA PASAR TURI – SEMARANG PONCOL PADA PT. KAI DAOP VIII SURABAYA Rizal Muttaqin; Didin Fatihudin; Ratri Amelia Aisyah
BALANCE: Economic, Business, Management and Accounting Journal Vol 13, No 01 (2016)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v13i01.1315

Abstract

ABSTRACT  The intense competition and the rapid development of technology and information asserteda better system, fast and reliable in solving the problem, especially in the transportation services sector. Consumer decision in determining and selecting the public transportation depended on many things including online service quality factors.This study aim to assess and analyzed the effect of online service quality on satisfaction and loyalty of Maharani economic railway user at Railway Company operational area VIII Surabaya PasarTuri. The model used in this research approach was causality with descriptive research methods.The population in this study was the Maharani Railway passengers with departure from Pasar Turi Surabaya station and destination Poncol Semarang station and vice versa or round-trip (PP). The selected sampleswere 200 respondents. Sample decision technique used Purposive sampling. The data analysis method used Structural Equation Modeling (SEM) with AMOS program. The results of this study showed that: 1) the online service quality has a significant effect to passenger satisfaction. 2) The online service quality has no significant effect to passenger loyalty. 3) The satisfaction has significant effect to passenger loyalty. 4) The online service quality has a significant effect to the passenger’s loyalty which is mediated by the passenger’s satisfaction.Keywords : Quality, Online Services, Satisfaction, Loyalty.Correspondence to : lazir.think@gmail.com, dienafdloka@gmail.com, reetrayy@gmail.com
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.
Pengaruh Etos Kerja dan Disiplin Kerja Terhadap Peningkatan Ekonomi Pekerja Kuli Aangkut (Manol) di UPT TPI Mayangan Khoirul Anam; Ainur Rifqi
BALANCE: Economic, Business, Management and Accounting Journal Vol 16, No 2 (2019)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v16i2.3132

Abstract

ABSTRACT   This study aims to find out 1) the effect of work ethic on improving porters' economy (manol) at UPT TPI Mayangan 2) to determine the effect of work discipline on improving porters economy 3) to determine the effect of work ethic and work discipline on improving porters economy. Data on work ethics and work discipline is obtained through distributing questionnaires to 30 porters, while data on economic improvement is obtained through interviews with 30 porters. Data is analyzed using multiple linear regression. The research findings show that work ethic has no effect on improving the economy. Other test results show there is no effect of work discipline on improving the economy. Likewise simultaneously the work ethic and work discipline have no influence on the improvement of the porters' economy at the UPT TPI Mayangan.Keywords                   : Work Ethics, Work Discipline, and economic improvement.Correspondence to       : kodepajha@gmail.com  ABSTRAK  Penelitian ini bertujuan untuk mengetahui 1) pengaruh etos kerja terhadap peningkatan ekonomi kuli angkut (manol) di UPT TPI Mayangan 2) untuk mengetahui pengaruh disiplin kerja terhadap peningkatan ekonomi kuli angkut 3)untuk mengetahui pengaruh etos kerja dan disiplin kerja terhadap peningkatan ekonomi kuli angkut. Data etos kerja dan disiplin kerja didapatkan melalui penyebaran kuesioner kepada 30 kuli angkut, sedangkan data peningkatan ekonomi di peroleh melalui wawancara kepada 30 kuli angkut. Data di analisis dengan menggunakan regresi linear berganda. Temuan penelitian menunjukkan bahwa etos kerja tidak memiliki pengaruh terhadap peningkatan ekonomi. Hasil pengujian lain menunjukkan tidak ada pengaruh disiplin kerja terhadap peningkatan ekonomi. Begitu juga secara simultan etos kerja dan disiplin kerja tidak memiliki pengaruh pada peningkatan ekonomi kuli angkut di UPT TPI Mayangan.Kata kunci                  :EtosKerja, Disiplin Kerja, dan peningkatan ekonomi.Korespondensi             : kodepajha@gmail.com
IMPLEMENTASI “SUSTAINABLE COMPETITIVE ADVANTAGE (SCA) PADA PERGURUAN TINGGI SWASTA (PTS) Aridha Prassetya
BALANCE: Economic, Business, Management and Accounting Journal Vol 5, No 01 (2008)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v5i01.702

Abstract

Public universities may  have no difficulties to market their product, because they have had a strong settled brand. The brand which has been stuck on  the mind of public or prospect. These public universities have been trusted for along time ago, especially if we talk about the product quality. Public has an opinion that public university is the best institution  you must choose , because you’ll get your superior dignity from there.Asking anyone about university, whoever will choose the public universtity first, of course. And after that, if they don’t succeed for the selection, they just decide to consider another one (private universitiy). As we know, because of it’s brand, the public university can price its products on whatever level.On the other hand, the prospect doesn’t need any deep consideration for the price. They will pay it, no matter about the price. Even if it is  so expensive, as long as they can be received as its student. Because “the brand” will give them “the brand” too, in the future.Private university has to face something that rather special, relevant to this difficult condition.  It is worried that public university will get more students than they can reach. It is worried that public university will open more and more classes. They all have to compete, then. This competition  makes them think harder. They’re now,  fighting to find the answer of  “how to win the competition”.As we know, that, winning a competition depends on the ability to create  a competitive advantage. So, they compete to build a competitive advantage, to try to be a different institution compared to others. They make a new department which is called marketing department. This department is expected to handle any marketing problems. The goal is one. It is “winning the competition”.   The question is “ is it enough to build a competitive advantage?” And the answer is “No, it is not. It’s not enough just building a competitive advantage”. We need something called “Sustainable Competitive Advantage (SCA)”. How to build an SCA? This following article will explain deeply.  
Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Tax Avoidance Dengan Gender Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016) Aprilian Kusuma Ningrum; Eny Suprapti; Achmad Syaiful Hidayat Anwar
BALANCE: Economic, Business, Management and Accounting Journal Vol 15, No 01 (2018)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v15i01.1260

Abstract

ABSTRACT  This research is aim to provide empirical evidence of the influence of corporate social responsibility (CSR) to tax avoidance by  genderas moderating variavble . The sample  is listed manufactures corporation in Indonesia Stock Exchange, according to purposive sampling method which produces 65 companies. Observation period is 2016. Independent variable disclosure of CSR is measured by using Global Reporting Initiative (GRI) 63 indicator. Dependent variable tax avoidance is measured by using effective tax rate (ETR). Gender moderating variable is measured by the proportion of the women in company’s board of commissioners and board of directors. The data in this research is analized  by using SPSS with Moderated Regression Analysis (MRA) method.The result of this research shows that CSR disclosure provides the negative effect totax avoidance. Gender (the proportion of women in company councils) has strengthened the effect of CSR disclosure on tax avoidance practice.Keywords                   : Corporate Social Responsibility (CSR), Gender, Tax AvoidanceCorrespondence to       :  apriliankusuma@gmail.com,  e.suprapti@yahoo.com
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.
FAKTOR INTERNALDAN EKSTERNAL YANG BERPENGARUH TERHADAP KEBIJAKAN HUTANG DAN NILAI PERUSAHAAN (Studi Empiris pada Perusahaan BUMN Non Bank Yang Go-Public di Bursa Efek Indonesia) Rinaldi Yonnia Firmansyah; Made Sudarma; Yeney Widia P
BALANCE: Economic, Business, Management and Accounting Journal Vol 13, No 01 (2016)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v13i01.1565

Abstract

ABSTRACT                  The purposed of research is analyzing the effect of internal factors and external factors to debt policy and to examine the effect of debt policy to corporate values. This research used the State-Owned Enterprises non bank which is listed in Indonesia stock exchange started the year 2007-2014 with total 10 Companies.Selection sample based on purposive sampling method with the purpose to get sample according to research aim. Based on the certain criteria which are assigned, so we get data pooling with analyze units 80. the analytical technique was multiple regressions.The research results show that external factors which are proxied by inflation rates, gross domestic bruto, interest rate, foreign exchange rate and crude oil prices has significant effect to debt policy. However, Internal factors which are proxied by profitability, corporate size, corporate growth and external factors which is proxied by composite stocks price index has no effect to debt policy. This research has also proved the debt policy has significant to corporate values. State-Owned Enterprises in taking policy on debt is influenced by external factors. The decision to use debt as source of funding will increase corporate value, its appropriate with trade off theory.Keywords : trade off theory, internal factors, external factors, debt policy and corporate values.Correspondence to : Inalak06@gmail.com
PENGARUH AUDIT INTERNAL TERHADAP KEPATUHAN MANAJEMEN ( STUDI KASUS DI PT. MITRATANI DUA TUJUH JEMBER) Gardina Aulin Nuha; Mrs Yulinartati
BALANCE: Economic, Business, Management and Accounting Journal Vol 13, No 02 (2016)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v13i02.1310

Abstract

ABSTRACT  Internal control is an important activity in the company, because in the event of improper management will cause huge losses to the company. The purpose of this research is to test whether the Internal Audit affect the company's management compliance in PT. Mitratani Dua Tujuh Jember. The population in this study are registeredemployees in PT. Mitratani Dua Tujuh Jember. Data analysis method which used in this research is quantitative data analysis method. The analytical toolsin this research simple regression analysis. The testing result of hypothesis was proved that there is influence of Internal Audit to Management Compliance. Through the calculation, obtain the level of significance of 0.000 and smaller than 0.05 and known “t” count of 5.378>“t” table of 2.036, which means hypothesis research was accepted. This statistical test proves that the Intenal Audit has an influence on the Management Compliance. It means that there is influence of Internal Audit to Management Compliance in PT. Mitratani Dua Tujuh Jember.Keywords                   : Internal Audit, Compliance ManagementCorrespondence to      : yulinartati@unmuhjember.ac.id ABSTRAK     Pengendalian intern merupakan kegiatan yang penting dalam perusahaan, karena apabila terjadi pengelolaan yang kurang tepat akan menyebabkan kerugian yang besar untuk perusahaan. Tujuan penelitian ini adalah untuk menguji apakah Audit Internal berpengaruh terhadap kepatuhan manajemen perusahaan di PT. Mitratani Dua Tujuh Jember. Populasi dalam penelitian ini adalah karyawan yang terdaftar di  PT Mitratani Dua Tujuh Jember. Metode analisis data yang digunakan dalam penelitian ini yaitu metode analisis data kuantitatif. Sedangkan alat analisis yang digunakan dalam penelitian ini menggunakan analisis regresi sederhana. Hasil pengujian hipotesis telah membuktikan terdapat pengaruh Audit Internal terhadap Kepatuhan Manajemen. Melalui hasil perhitungan yang telah dilakukan diperoleh taraf signifikansi sebesar 0,000 dan lebih kecil dari 0,05 dan diketahui t hitung sebesar 5,378 > t tabel sebesar 2.036, yang berarti hipotesis penelitian diterima. Pengujian secara statistik ini membuktikan bahwa Audit Intenal mempunyai pengaruh terhadap Kepatuhan Manajemen. Artinya bahwa ada pengaruh Audit Internal terhadap Kepatuhan Manajemen di PT. Mitratani Dua Tujuh Jember.Kata Kunci : Audit Internal, Kepatuhan ManajemenKorespondensi : yulinartati@unmuhjember.ac.id
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
DPK, CAR, NPF, DER, DAN ROA TERHADAP PEMBIAYAAN MURABAHAH PADA BANK UMUM SYARIAH Mr Mizan
BALANCE: Economic, Business, Management and Accounting Journal Vol 14, No 01 (2017)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v14i01.1287

Abstract

ABSTRACT   This research aim to know the influence of DPK, CAR, NPF, DER and ROA  with murabahah financing the Islamic Banks in Indonesia. The type of this research was an associative research. This research is aimed at finding out the significant influence of Profit Margin and Non Performing Financing (NPF) toward Murabahah FinancingThe Islamic Banks in Indonesia. There were two independent variabels of this research, namely: profit margin and Non Performing Financing (NPF). The data sources were secondary data. To collect the data, the researcher used documentation. This research was a quantitative analysis. To analyze the data, the researcher used multiple regression. The results showed that distribution the profit margin and Non Performing Financing (NPF) had significant influence toward distribution of murabahah financing, otherwiseCapital Adequacy Ratio (CAR), Return On Assets (ROA), Debt to Equity Ratio (DER) variables uninflunce on financing murabhahahThe Islamic Banks in IndonesiaKey words  : Murabahah Financing, Third Party Fund, CAR, NPF, DER, ROACorrespondence to : m124n24@gmail.com  ABSTRAK              Penelitian ini bertujuan untuk mengetahui pengaruh Dana Pihak Ketiga, Capital adequacy rasio, non performing  financing, Dept to equity rasio, Retrun on assets terhadap penyaluran pembiayaan murabahah pada Umum Syariah di Indonesia.Penelitian ini termasuk penelitian asosiatif untuk mengetahui hubungan pengaruh antara variabel independen Dana Pihak Ketiga, Capital adequacy rasio, non performing  financing, Dept to equity rasio, Retrun on assets terhadap variabel dependen pembiayaan murabahah. Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik pengumpulan datanya adalah dokumentasi. Analisis data yang digunakan adalah analisis kuantitatif yang menggunakan regresi berganda. Hasil analisis secara keseluruhan pada saat periode penelitian menunjukkan bahwa dana pihak ketiga dan Non Performing Financing (NPF) berpengaruh signifikan terhadap penyaluran pembiayaan murabahah, sebaliknya variabel Capital Adequacy rasio (CAR), Return On Assets (ROA), Debt to Equity Rasio (DER )tidak berpengaruh terhadap pembiayaan murabhahah pada Bank Umum Syariah di Indonesia.Kata kunci  : Pembiayaan Murabahah, Dana Pihak Ketiga, CAR, NPF, DER, ROAKorespondensi  : m124n24@gmail.com

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