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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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KAJIAN KINERJA KEUANGAN DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN PADA BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011 – 2015 Mr Anwar
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.v13i02.1330

Abstract

ABSTRACT The purpose of this study was to analyze the effect of financial performance and corporate performance     responsibility (CSR) on the firm value. The research object is the entire banking companies go public, amounting to 43 banks, but based on the completeness of the data it is  only 22 banks sampled by the observation period 2011-2015. The independent variables are corporate performance (Non performing loan, Loan to Deposit Ratio, Return On Assets, Capital Adequacy Ratio), and Corporate Social Responsibility, while the dependent variable is the firm value (Price Book Value). Data analysis consisted of multiple linear regression. The results of this study showed that the ROA has a significant effect on firm value, while NPL, LDR, CAR, and CSR do not have a significant effect on firm value.Keywords : firm value, NPL, LDR, CSR, ROA, and CAR.Correspondence to : anwarjr@yahoo.com  /wa: 082310369832 ABSTRAK               Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kinerja keuangan dan corporate social responsibility (CSR), terhadap nilai perusahaan. Tujuan penelitian adalah seluruh perusahaan perbankan go public yang berjumlah 43 bank, namun berdasarkan kelengkapan data maka hanya 22 bank yang menjadi sampel dengan periode pengamatan 2011 – 2015. Variabel independen adalah kinerja perusahaan  (Non performing loan(NPL), Loan to Deposit Ratio(LDR), Return On Assets(ROA), Capital Adequacy Ratio(CAR), dan Corporate Social Responsibility(CSR), sedangkan variabel dependennya nilai perusahaan (Price Book Value). Analisis data yang digunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa ROA memiliki pengaruh secara signifikan terhadap nilai perusahaan, sedangkan NPL, LDR, CAR, dan CSR tidak memiliki pengaruh secara signifikan terhadap nilai perusahaan.Kata Kunci  : Nilai Perusahaan, NPL, LDR, CSR, ROA and CAR Korespondensi : anwarjr@yahoo.com  /wa: 082310369832
Pengaruh Ketidakpastian Lingkungan, Desentralisasi Dan Pembebanan Tugas Terhadap Pelaporan Keuangan Berbasis Akrual Pandu Prameswari; Kurnia Nur Handayani
BALANCE: Economic, Business, Management and Accounting Journal Vol 16, No 1 (2019)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v16i1.2456

Abstract

ABSTRACT                      The amendment of Government Regulation No. 24 of 2005 to Government Regulation No. 71 of 2010 based on accruals, made the government, especially the local government must apply and implement it no later than 5 years, namely in 2015. However, until now there are still many who do not fully understand the accounting-based accruals. There are various factors that influence government's preparedness and readiness in implementing accrual basis financial reporting. This study aims to analyze and examine the effects of environmental uncertainty, decentralization and assignment to accrual basis financial reporting. Population and sample in this research are Financial Administration Official of Regional Finance Organization (PPK-OPD) and Regional Finance Administration (PPKD) in Sidoarjo Regency. The study was conducted on 13 Local Government Organizations. The research method is quantitative and analytical technique using Multiple Linear Regression with SPSS data statistic application. The results of this study indicate that environmental uncertainty, decentralization and assignment have an effect on the accrual based financial reporting.Keywords : Environmental uncertainty, decentralization, task loading, Accrual based financial reportingCorrespondence to : momoepanda@gmail.com ABSTRAK                  Perubahan Peraturan Pemerintah Nomor 24 Tahun 2005 menjadi Peraturan Pemerintah Nomor 71 Tahun 2010 berbasis akrual, membuat pemerintahan khususnya pemerintah daerah wajib mengaplikasikan dan menerapkannya selambat-lambatnya 5 tahun, yaitu tahun 2015. Namun hingga saat ini masih banyak yang belum paham sepenuhnya dengan akuntansi berbasis akrual. Ada berbagai faktor yang mempengaruhi pemahaman dan kesiapan pemerintah dalam menerapakan pelaporan keuangan berbasis akrual. Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh ketidakpastian lingkungan, desentralisasi dan pembeban tugas terhadap pelaporan keuangan berbasis akrual. Populasi dan sampel dalam penelitian ini adalah Pejabat Penatausahaan Keuangan Organisasi Pemerintahan Daerah (PPK-OPD) dan Pejabat Penatausahaan Keuangan Daerah (PPKD) di Kabupaten Sidoarjo. Penelitian dilakukan pada 13 Organisasi Pemerintahan Daerah. Metode penelitian yaitu kuantitatif dan teknik analisis menggunakan Regresi Linier Berganda dengan aplikasi statistik data SPSS. Hasil dari penelitian ini menunjukkan bahwa ketidakpastian lingkungan, desentralisasi dan pembebanan tugas berpengaruh terhadap pelaporan keuangan berbasis akrual.Kata kunci : Ketidakpastian lingkungan, desentralisasi, pemuatan tugas, pelaporan keuangan berbasis akrualKorespondensi : momoepanda@gmail.com
IMPLEMENTASI STRATEGI PEMASARAN UDANG VANNAMEI BAGI PETANI TAMBAK DI DESA NOREH KECAMATAN SRESEH KABUPATEN SAMPANG Mr Hidayatullah; Didin Fatihudin; Siti Salbiyah
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.v13i02.1317

Abstract

ABSTRACT  Sreseh community utilize empty land to build new business that is shrimp farming, shrimp species selected to be cultivated namely vannamei shrimp (Litopenaeus vannamei). The purpose of this research is to know the system of capital management, marketing strategy and distribution channel of vannamei shrimp farm in Noreh Village, Sreseh Sub-District, Sampang Regency. The method used in this research is descriptive method with qualitative approach. The conclusion of this research is that majority of farmers make capital loans to the collecting traders, either in the form of cash, production input or in the form of fries because the lending procedure is not convoluted.The results of this study states that the marketing channel I is selling to retailers because the partial shrimp vannamei shrimp had failed so it must be harvested and total revenue obtained by Rp.28.000.000 with a loss of Rp.8.500.000, marketing channel II uses its own capital and distributes directly to wholesalers or dealers with vannamei shrimp harvest earnings of Rp.71.500.000, while the marketing channel III uses loan capital to the collecting traders or middlemen and the vannamei shrimp harvest revenue is Rp.70.300.000 with net profit of Rp. 50.3 million after deducting capital lending.Farmers should work together to form a grup or a company engaged in vannamei shirmp farming sector in the form of provision of seeds, vitamin shirmp, feed and capital loans so that farmers are not tied to middlemen or merchant collectors and the result can be shared to farmers.Keywords : Marketing strategy, product, price, place, promotionCorrespondence to : hidayatullohebhenk@yahoo.com ABSTRAK  Masyarakat Sreseh memanfaatkan lahan kosong untuk membangun usaha baru yaitu budidaya tambak udang, spesies udang yang dipilih untuk dibudidayakan yaitu udang vannamei (Litopenaeus vannamei). Tujuan dari penelitian ini adalah untuk mengetahui sistem pengelolaan modal, strategi pemasaran dan saluran distribusi hasil tambak udang vannamei di Desa Noreh. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan kualitatif. Kesimpulan dari penelitian ini adalah mayoritas petambak melakukan pinjaman modal kepada pedagang pengepul, baik berupa uang tunai, input produksi ataupun dalam bentuk benur karena prosedur peminjamannya tidak berbelit-belit.Hasil penelitian ini menyatakan bahwa saluran pemasaran I yaitu menjual ke pedagang pengecer karena saat parsial udang vannamei mengalami kegagalan sehingga harus dipanen total dan pendapatan yang diperoleh sebesar Rp.28.000.000 dengan kerugian sebesar Rp.8.500.000, saluran pemasaran II menggunakan modal sendiri dan mendistribusikan langsung pada pedagang besar atau bandar dengan laba panen udang vannamei yang diperoleh sebesar Rp.71.500.000, sedangkan saluran pemasaran III menggunakan modal pinjaman kepada pedagang pengepul atau tengkulak dan pendapatan panen udang vannamei yang diperoleh sebesar Rp.70.300.000 dengan laba bersih sebesar Rp. 50.300.000 setelah dikurangi peminjaman modal.Sebaiknya petambak bekerja sama membentuk sebuah grup atau perusahaan yang bergerak di sektor usaha tambak udang vannamei berupa penyediaan benur, vitamin udang, pakan dan pinjaman modal sehingga petambak tidak terikat pada tengkulak atau pedagang pengepul dan hasil bisa dibagi kepada petambak.Kata Kunci : Strategi Pemasaran, Produk, Harga, Tempat, PromosiKorespondensi  : hidayatullohebhenk@yahoo.com
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
PENGARUH PERTUMBUHAN PENJUALAN DAN RETURN ON EQUITY TERHADAP PERUBAHAN LABA PADA PERUSAHAAN PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2015 Intan Sari; M Anang Firmansyah; Budi Wahyu Mahardhika
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.v13i01.1472

Abstract

ABSTRACT   This study aims to determine and analyze the effect of sales growth and return on equity simultaneously toward profit changes at coal mining companies listed on the Indonesia Stock Exchange 2010-2015, and the dominant influence on changes in earnings at coal mining companies listed on the Indonesia Stock Exchange 2010-2015. The population of this study was 21 coal mining companies listed on the BEI (Indonesia Stock Exchange). Sampling technique used purposive sampling method with criteria. The sample of this study was as many as 10 companies. The analysis method of this study used multiple linear regressions by using SPSS 20. The research results showed that the growth of sales and return on equity affect simultaneously the profit changes. Partially, sales growth influences the profit changes because thitung 2,960 >ttable 2,002, while return on equity does not affect profit change because thitung 0,110  <  ttable2,002. Variable of sales growth has dominant influence to profit change with highest regression coefficient value of 0,366 among independent variables influencing variable dependent. Keywords                   : Sales Growth, Return on Equity, and Profit ChangeCorrespondence to       : intansari634@gmail.com, anangfirmansyah.61@gmail.com, budi.w.mahardhika@gmail.com
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.
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
ANTESEDEN NILAI PERSEPSIAN KONSUMEN PRODUK PETUALANGAN Zunan Setiawan; Muhammad Ali Fikri
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.v13i01.1313

Abstract

ABSTRACT  This study examines the relationship of factors that affect the perceived value of adventure products including novelty, enjoyment, and price. Testing factors that influence the perceived value of adventure products in research using multiple regression analysis. The respondents of this study are 310 individuals who have conducted group adventure tours in the past year in Yogyakarta province. Characteristics of participants are predominantly based on sex, male, age 21-50 years and employment background, ie employees of private companies. This study reveals that pleasure and novelty are factors that have a positive influence on the value of perceptions. Meanwhile, prices have a negative effect on the value of perceptions. Study suggestions and implications are also discussed. The results showed novelty, pleasure, and price factor for individuals who do adventure tourism rafting adventure products have a significant influence on the value of perceptions of adventure products. Keywords                   : novelty, pleasure, price, and value of perceptionsCorrespondence to       : zoonan46@gmail.com, zunan.setiawan@mm.uad.ac.idm.alifikri77@yahoo.com  ABSTRAK  Studi ini menguji hubungan faktor-faktor yang mempengaruhi nilai persepsian produk petualangan meliputi kebaruan, kenikmatan, dan harga.  Pengujian faktor-faktor yang mempengaruhi nilai persepsian produk petualangan dalampenelitian menggunakan analisis regresi berganda.Responden studi ini adalah 310 individu yang telah melakukan wisata petualangan secara berkelompok dalam satu tahun terakhir di provinsi Yogyakarta. Karakteristik partisipan didominasi berdasarkan  jenis kelamin yaitu laki laki, usia yaitu 21-50 tahun dan latar belakang pekerjaan yaitu karyawan perusahaan swasta. Studi ini mengungkapkan bahwa kenikmatan dan kebaruan menjadi faktor yang mempunyai pengaruh positif pada nilai persepsian. Sedangkan, harga mempunyai pengaruh negatif pada nilai persepsian. Saran dan implikasi studi juga didiskusikan.Hasil penelitian menunjukanfaktor kebaruan, kenikmatan,dan harga bagiindividu yang melakukan wisata petualangan produk petualangan arung jeram mempunyai pengaruh signifikan terhadap nilai persepsianproduk petualangan.Kata Kunci : kebaruan, kenikmatan, harga, dan nilai persepsianKorespondensi : zoonan46@gmail.com, zunan.setiawan@mm.uad.ac.idm.alifikri77@yahoo.com
DESAIN SISTEM INFORMASI AKUNTANSI KEUANGAN BERBASIS JARINGAN DENGAN ALLOCATION ACCESS LIST SEBAGAI UPAYA PENINGKATAN PELAYANAN KEUANGAN DI UNIVERSITAS MUHAMMADIYAH SURABAYA Ghiyats Syafiq Abriyansyah
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.v5i01.709

Abstract

In general, the management has the desire to survive and even more progress in carrying out its duties as a key element in an institution, so that required an effort and an intelligent and creative innovation by management for institutions that managed to survive and could be much better. The first thing to do is to further strengthen the performance of the institution itself, and one of them is through the development of financial accounting information system. Development of financial accounting information system will support the operational activities within the company both in its capacity as a service provider for students and for internal purposes or university institution itself. Financial accounting information system is good, will have an impact on over all lines in an optimal institution. Making it easier for management decision-making processes associated with development institutions and those objectives can be achieved.The purpose of this study was to find out how the Financial Accounting Information Systems Design to suit the needs of Muhammadiyah University of Surabaya-Based Networks With Access Allocation List For Improving Financial Services Muhammadiyah Universityof Surabaya.Problems faced by the University of Surabaya is about the design of financial accounting information system is applied, so the impact on less than optimal performance of applications used to perform data processing.As for alternative solutions to problems that can be done Muhammadiyah University of Surabaya is redesigning the system by way of application of financial accounting information system-based network with Access Allocation List in accordance with the proposal given by the researchers.Based on this research note that the data input process occurs repeatedly in several applications and journalizing process was done manually, causing the data processing becomes long. This causes the required information management can not be served immediately and the truth of the financial statements can not be guaranteed for accuracy. To so management can integrate all application systems that are used so that the information produced better quality, effective and efficient. Kata Kunci: Sistem Informasi Akuntansi Keuangan, Jaringan, Allocation Access List. 
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.

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