BALANCE: Economic, Business, Management and Accounting Journal
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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260 Documents
<![CDATA[PENGARUH MARKETING MIX TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN SEPEDA MOTOR HONDA DI SURABAYA ]]>
<![CDATA[M Anang Firmansyah]]>;
<![CDATA[Asyidatur Rosmaniar]]>
<![CDATA[ BALANCE: Economic, Business, Management and Accounting Journal Vol 12, No 02 (2015) ]]>
Publisher : <![CDATA[UMSurabaya Publishing ]]>
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DOI: 10.30651/blc.v12i02.1647
<![CDATA[ABSTRAK Perkembangan industri otomotif khususnya roda dua (sepeda motor) di Surabaya menunjukkan angka yang cukup pesat. Selama tiga tahun terakhir (2011-2013), tercatat peningkatan yang cukup besar untuk jumlah penjualan unit kendaraan roda dua ini. Berdasarkan data yang diperoleh dari Registrasi Motor Jawa Timur, terlihat bahwa jumlah unit kendaraan roda dua yang terjual di Surabaya pada tahun 2011 adalah sebesar 42.935 unit. Pada tahun 2012, jumlah ini meningkat menjadi 59.015 unit (naik sebesar 37,45%). Jumlah penjualan unit kendaraan roda dua ini terus meningkat menjadi 74.879 unit pada tahun 2013 (naik sebesar 26,88%).Untuk memenangkan persaingan dalam memperebutkan pasar sasaran yang dituju tadi, sepeda motor merek Honda tersebut melaksanakan strategi marketing mix yang bertujuan untuk menanamkan citra mereknya sebaik mungkin. Pencapaian posisi pemimpin pasar oleh suatu merek menuntut adanya perbaikan yang berkelanjutan untuk dapat mempertahankan posisi tersebut di pasar. Oleh karena itu, sepeda motor merek Honda dituntut untuk terus menyempurnakan kombinasi marketing mix yang ditawarkan, sehingga mereka mampu mempertahankan posisi pemimpin pasar yang telah dicapai. Kata kunci : Marketing Mix, Keputusan Pembelian, Sepeda motor HondaKorespondensi :anangfirmansyah.61@gmail.com, inoenrosmaniar@yahoo.co.id]]>
<![CDATA[Pengaruh Strategi Diferensiasi Dan Hargaterhadap Keunggulan Bersaing Elzatta Royal Plaza Surabaya ]]>
<![CDATA[Muhammad Anang Firmansyah]]>;
<![CDATA[Budi Wahyu Mahardhika]]>;
<![CDATA[Ani Susanti]]>
<![CDATA[ BALANCE: Economic, Business, Management and Accounting Journal Vol 16, No 2 (2019) ]]>
Publisher : <![CDATA[UMSurabaya Publishing ]]>
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DOI: 10.30651/blc.v16i2.3138
<![CDATA[ABSTRACT The research objective was to determine the effect of differentiation strategies and prices on the competitive advantage of Elzatta Royal Plaza Surabaya. The research method used in this study is a quantitative descriptive research method using questionnaire techniques in data collection. The population in this study were all visitors who came and bought Elzatta products at the Royal Plaza Surabaya. The number of samples is 100 respondents. Data processed using the SPSS program. The results of hypothesis testing, based on the F test conducted can be seen that differentiation strategies and prices simultaneously influence competitive advantage. The results of the t test in this study indicate that the strategy of product differentiation, service quality, and price has a partial effect on competitive advantage. Whereas, image differentiation strategies and distribution channel differentiation strategies have no effect on competitive advantage. Product differentiation strategy is the most dominant variable influencing competitive advantage.Keywords : Differentiation Strategy, Price, Competitive AdvantageCorrespondence to : anangfirmansyah.61@gmail.com ABSTRAK Tujuan penelitian adalah untuk mengetahui pengaruh strategi diferensiasi dan harga terhadap keunggulan kompetitif Elzatta Royal Plaza Surabaya. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian deskriptif kuantitatif dengan menggunakan teknik angket dalam pengumpulan data. Populasi dalam penelitian ini adalah semua pengunjung yang datang dan membeli produk Elzatta di Royal Plaza Surabaya. Jumlah sampel adalah 100 responden. Data diproses menggunakan program SPSS. Hasil pengujian hipotesis, berdasarkan uji F yang dilakukan dapat diketahui bahwa strategi diferensiasi dan harga secara simultan mempengaruhi keunggulan kompetitif. Hasil uji t dalam penelitian ini menunjukkan bahwa strategi diferensiasi produk, kualitas layanan, dan harga memiliki pengaruh parsial terhadap keunggulan kompetitif. Sedangkan, strategi diferensiasi gambar dan strategi diferensiasi saluran distribusi tidak berpengaruh pada keunggulan kompetitif. Strategi diferensiasi produk adalah variabel yang paling dominan mempengaruhi keunggulan kompetitif. Kata kunci : Strategi Diferensiasi, Harga, Keunggulan bersaingKorespondensi : anangfirmansyah.61@gmail.com]]>
<![CDATA[MEMAHAMI POTENSI EKONOMI, IKLIM INVESTASI DAN PEMBANGUNAN EKONOMI JAWA TIMUR ]]>
<![CDATA[Didin Fatihudin]]>
<![CDATA[ BALANCE: Economic, Business, Management and Accounting Journal Vol 5, No 01 (2008) ]]>
Publisher : <![CDATA[UMSurabaya Publishing ]]>
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DOI: 10.30651/blc.v5i01.708
<![CDATA[One of the goals of economic development is economic growth. Potential local economy, innovation and investment climate can affect local economic growth. East Java Province has 38 districts / cities have a chance at better economic growth. Economic development, economic growth plus the change (change), changes in per capita income residents, public health, and public education. Otda Act can be used as a basis for stimulating local economic development in East Java. The results KPPOD, USAID & AF (2007) the investment climate must be created and the desired investor / entrepreneur; the simplification and licensing system, reduction of charges that overlap, transparency of licensing fees, legal certainty and security and availability of infrastructure. The investor and the government of East Java can work together in economic development towards the welfare of society. Keyword: economic potential, investment climate, economic growth, economic development. ]]>
<![CDATA[KAJIAN PENGEMBANGAN MODEL BALANCE SCORECARD UNTUK MENGUKUR DIMENSI KINERJA USAHA MIKRO-KECIL PADAPENGUSAHA MUSLIM DI SULAWESI TENGGARA ]]>
<![CDATA[La Ode Alimusa]]>;
<![CDATA[Abdul Rahman]]>;
<![CDATA[Sitti Zakiah Ma'mum]]>
<![CDATA[ BALANCE: Economic, Business, Management and Accounting Journal Vol 14, No 02 (2017) ]]>
Publisher : <![CDATA[UMSurabaya Publishing ]]>
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DOI: 10.30651/blc.v14i02.1277
<![CDATA[ABSTRACT The purpose of this study is to determine the determinants of dimensions (factor) business performance of Muslim entrepreneurs in Southeast Sulawesi in running a sustainable and competitive advantages. The specific objective is to find a model of alternative business performance measurement of Muslim entrepreneurs which is the development model of Balance Scorecard implementation (BSC) by incorporating the factors of shariah (worship and lawful approach). The method used in this research is Exploratory Factor analysis and qualitative analysis. Sampling method is non-probability sampling with sample size of 10 x 12 variables = 120 sample members (Roscue approach in Sugiyono: 2012). Methods of data collection using in-depth interviews and questionnaires as well as secondary data. Based on the the results of research and discussion it can be concluded that there are 3 main factors that form the dimensions of micro-small business performance is integrated business strategy factors, Internal Business Targets & External Encouragement and Islamic Business Practice Factor. these three dimensions can shape the performance of small micro-enterprises in Muslim entrepreneurs in Southeast Sulawesi about 65%. Thus the integration of the business orientation with the material approach to business practices based on muamalah principles in Islam (Halal orientation and worship) can improve the performance of competitive and sustainable SMEs.Keywords : Business Performance Dimension, development of BSC model, Muslim EntrepreneursCorrespondence to : lalimusa@gmail.com, rahmanfisip@gmail.com, stzakiah132@gmail.com]]>
<![CDATA[ANALISIS KOMPARASI SEKTOR PERIKANAN LAUT PRESPEKTIF EKONOMI DI WILAYAH PESISIR JAWA TIMUR (Studi Kasus Kab Lamongan, Kab Trenggalek dan Kab Banyuwangi) ]]>
<![CDATA[Totok Hendarto]]>
<![CDATA[ BALANCE: Economic, Business, Management and Accounting Journal Vol 5, No 02 (2008) ]]>
Publisher : <![CDATA[UMSurabaya Publishing ]]>
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DOI: 10.30651/blc.v5i02.698
<![CDATA[Indonesia consists of 70% sea, a big potential of diversity, 6.1 million ton per year of fishery, and 57% have utilized. UU No.31, 2004 said that fishery resources potential should be managed well. While UU No.32, 2004 said that authority of fishery management should be decentralized to province/regency-city government as broad as to increase people’s welfare and local competition. The study has done by quantitative and qualitative phenomenological by survey method. Globally, fishery resources utilization in coastal area management perspective caused development disparity in East Java Province. The characteristic of north coastal area was more opened and has high economic activity network. It showed economical dynamic which higher than others. Planning and arranging area development strategy should be directed to maturing organization and revitalization its function. In the south coastal area, according to its diversity,resources condition, decentralization maturity level, and region authority, it should be directed to investment which bigger both the number of variety and the number of infrastructure unit, and facility of area development. Key words: comparition,fishery management.]]>
<![CDATA[Pengaruh Implementasi Standar Akuntansi Pemerintahan Berbasis Akrual Dan Efektivitas Fungsi Pengawasan Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten Aceh Besar ]]>
<![CDATA[Iin Novianti]]>;
<![CDATA[Mr. Syamsidar]]>;
<![CDATA[Cut Fitrika Syawalina]]>
<![CDATA[ BALANCE: Economic, Business, Management and Accounting Journal Vol 15, No 01 (2018) ]]>
Publisher : <![CDATA[UMSurabaya Publishing ]]>
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DOI: 10.30651/blc.v15i01.1256
<![CDATA[ABSTRACT The purpose of this study was to determine the effect of the implementation of accrual based government accounting standards and the effectiveness of supervisory functions on government financial performance in Great Aceh district.The sample in this study were 81 people from the total population. In data collection the researchers used questionnaires, and analysed the data qualitatively and quantitatively. The data analysi to find out the effect of the dependent and independent variables by using a multiple regression equation analysis. Test the hypothesis by using t-test, with the help of computer V.22.0 SPSS program for windows.The results showed a positive linear relationship and quite tightly between the implementation of accounting governance standards based on accruals and the effectiveness of supervision functions on accountability of lo oversight of the financial performance of local government in Aceh Besar district. Further to the positive and significant influence of each independent variable on the financial performance of government in Great Aceh district.It is necessary to accelerate the implementation of activities that have been budgeted previously, moreover the training that has been held should put forward the practice of the field to meet the human resource needs, while in the aspect of science and technology needed to accelerate the development of financial applications in order to produce the financial reports on an accrual basis.Keywords : the implementation of accrual based government accounting standards, the effectiveness of supervisory functions, the financial performance of local governmentCorrespondence to : muhammad.arafah95@gmail.comABSTRAK Tujuan penelitian ini adalah untuk mengetahui pengaruh implementasi standar akuntansi pemerintahan berbasis akrual dan efektivitas fungsi pengawasan terhadap kinerja keuangan pemerintah daerah kabupaten Aceh Besar. Sampel dalam penelitian ini sebanyak 81 orang dari seluruh total populasi. Pengumpulan data menggunakan kuesioner,dan analisa secara kualitatif dan kuantitatif. Analisis data untuk melihat pengaruh variabel terikat dengan variabel bebas menggunakan analisis persamaan regresi berganda. Uji hipotesis menggunakan uji statistik t-test,dengan bantuan program komputer program SPSS V.22.0 For windows.Hasil penelitian memperlihatkan hubungan linier positif dan berhubungan cukup erat antara implementasi standar akuntansi pemerintahan berbasis akrual dan efektivitas fungsi pengawasan terhadap kinerja keuangan pemerintah daerah kabupaten Aceh Besar. Selanjutnya terdapat pengaruh positif dan signifikan dari masing-masing variabel bebas terhadap kinerja keuangan pemerintah daerah kabupaten Aceh Besar.Perlu adanya percepatan pelaksanaan kegiatan-kegiatan yang telah dianggarkan sebelumnya, selain itu diklat yang diadakan harus lebih mengedepankan praktek di lapangan untuk memenuhi kebutuhan SDM, sedangkan dalam aspek IT diperlukan percepatan pengembangan aplikasi keuangan agar dapat menghasilkan laporan keuangan secara akrual.Kata kunci : Implementasi standar akuntansi pemerintahan berbasis akrual, efektivitas fungsi pengawasan, kinerja keuangan pemerintah daerahKorespondensi :muhammad.arafah95@gmail.com]]>
<![CDATA[Pengaruh Lingkungan Kerja Dan Kompensasi Terhadap Kinerja Pada Divisi Laboratorium PT. Wings Surya ]]>
<![CDATA[Muhammad Harianto]]>;
<![CDATA[M Anang Firmansyah]]>;
<![CDATA[Rina Maretasari]]>
<![CDATA[ BALANCE: Economic, Business, Management and Accounting Journal Vol 15, No 02 (2018) ]]>
Publisher : <![CDATA[UMSurabaya Publishing ]]>
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DOI: 10.30651/blc.v15i02.1784
<![CDATA[ABSTRACT PT. Wings Surya pays attention to the work environment and compensation to improve employee performance. This study examines the influence of the work environment (X1) and compensation (X2) on employee performance (Y) in the laboratory division of PT. Wings Surya. This study aims to determine the effect of the work environment and compensation on employee performance. This study uses a descriptive quantitative approach. Data collection methods used were distributing questionnaires and recording documents. Data analysis in this study uses multiple linear regression analysis which is processed using a computer with the SPSS 20 for Windows program. Based on the results of research testing can be drawn two conclusions that Work environment (X1) and compensation (X2) affect simultaneously (simultaneously) on employee performance in the laboratory division of PT. Wings Surya (Y) because the Fcount value is 51,548> Ftable 3,172. Among the work environment (X1) and compensation (X2) the more dominant variable significantly influences the employee's performance on the laboratory division of PT. Wings Surya is Compensation (X2) because the regression coefficient is biggest that is 0,481 .. Researcher suggest to Human Resources Department PT. Wings Surya pays attention to the work environment and compensation. In order for employees of laboratory division of PT. Solar Wings can improve their performance. Keywords : Performance, Work Environment and CompensationCorrespondence to : muhammadharianto@gmail.com, anang.firmansyah@fe.um-surabaya.ac.id, rina.maretasari@fe.um-surabaya.ac.id ABSTRAK PT. Wings Surya memperhatikan lingkungan kerja dan kompensasi untuk meningkatkan kinerja karyawan. Penelitian ini meneliti tentang pengaruh lingkungan kerja (X1) dan kompensasi (X2) terhadap kinerja karyawan (Y) pada divisi laboratorium PT. Wings Surya. Penelitian ini bertujuan untuk mengetahui pengaruh lingkungan kerja dan kompensasi terhadap kinerja karyawan. Penelitian ini menggunakan pendekatan kuantitatif deskriptif. Metode pengumpulan data yang digunakan adalah menyebarkan kuesioner dan mencatat dokumen-dokumen. Analisis data dalam penelitian ini menggunakan analisis regresi linier berganda yang diolah menggunakan komputer dengan program SPSS 20 for Windows. Berdasarkan hasil pengujian penelitian dapat ditarik dua kesimpulan yaitu Lingkungan kerja (X1) dan kompensasi (X2) berpengaruh secara bersama-sama (simultan) terhadap kinerja karyawan pada divisi laboratorium PT. Wings Surya (Y) karena nilai Fhitung 51,548 > Ftabel 3,172. Diantara lingkungan kerja (X1) dan kompensasi (X2) variabel yang lebih dominan secara signifikan pengaruhnya terhadap kinerja karyawan pada divisi laboratorium PT. Wings Surya adalah Kompensasi (X2) karena koefisien regresinya paling besar yaitu 0,481.. Peneliti menyarankan kepada bagian Human Resources Departement PT. Wings Surya memperhatikan lingkungan kerja dan kompensasi. Agar karyawan divisi laboratorium PT. Wings Surya dapat meningkatkan kinerjanya. Kata kunci : Kinerja, Lingkungan Kerja dan KompensasiKorespondensi : muhammadharianto@gmail.com, anang.firmansyah@fe.um-surabaya.ac.id, rina.maretasari@fe.um-surabaya.ac.id]]>
<![CDATA[MANAJEMEN SYARIAH IMPLEMENTASI MELALUI PENDIDIKAN ]]>
<![CDATA[Sentot Imam Wahjono]]>
<![CDATA[ BALANCE: Economic, Business, Management and Accounting Journal Vol 3, No 01 (2006) ]]>
Publisher : <![CDATA[UMSurabaya Publishing ]]>
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DOI: 10.30651/blc.v3i01.722
<![CDATA[Tujuan dari tulisan ini adalah mempercepat pemasyarakatan penerapan ekonomi syariah di Indonesia. Meskipun pemasyarakatan ekonomi syariah itu telah dimulai tahun 1992, sejak berdirinya Bank Muamalat Indonesia. Dan kemudian diperkuat dengan diundangkannya UU No 23 tahun 1999 dan terbitnya Fatwa Majelis Ulama Indonesia (MUI) tentang keharaman bunga bank konvesnional, yang merupakan fondasi perbankan syariah. Namun kontribusi perbankan syariah terhadap perbankan nasional masih kecil, 1,8% dari Assets. Demikian pula share asuransi syariah, pasar modal syariah, pegadaian syariah, masih sangat kecil. Untuk mempercepat penerapan ekonomi syariah diperlukan upaya-upaya sistemik dan mendasar yang diharapkan dapat membentuk pola pikir dan perilaku syariah sebelum memasuki dunia kerja bahkan semenjak sekolah dasar. Oleh karena itu harus dimulai dari Pendidikan Tinggi dengan kurikulum murni syariah, ke depan dengan tenaga dosen yang murni syariah]]>
<![CDATA[DAMPAK TEKNOLOGI INFORMASI DAN SUMBER DAYA MANUSIA TERHADAP PENERAPAN E-GOVERNMENT SEBAGAI BENTUK PELAYANAN PUBLIK ]]>
<![CDATA[Diyah Probowulan]]>
<![CDATA[ BALANCE: Economic, Business, Management and Accounting Journal Vol 13, No 01 (2016) ]]>
Publisher : <![CDATA[UMSurabaya Publishing ]]>
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DOI: 10.30651/blc.v13i01.1302
<![CDATA[ABSTRACT This study aims to determine the Influence of Information Technology and Human Resources on the Application of E-Government as a Public Service (Case study on PT Bank Mandiri Micro Business Cluster Asembagus). This study uses primary data that is the spread of questionnaires on Bank Mandiri employees who numbered 32 Respondents and then from the results of these answers will be managed further to find out the results of these studies. The research method used is multiple linear regression analysis. The results of this study can be seen that the variable of information technology has a positive and significant impact on the implementation of e-government. the higher the level of technology used by employees of Bank Mandiri, the better the implementation of e-government in Bank Mandiri in providing public services to the public. And variable of human resource have positive and significant influence to e-government application. the higher the quality of human resources, the better the application of e-government in the institution.Keywords : information technology, human resources, e-government.Correspondence to : diyahprobowulan@unmuhjember.ac.id ABSTRAK Penelitian ini bertujuan untuk mengetahui Pengaruh Teknologi Informasi dan Sumber Daya Manusia terhadap Penerapan E-Government sebagai Bentuk Pelayanan Publik (Study kasus pada PT Bank Mandiri Micro Business Cluster Asembagus).Penelitian ini menggunakan data primer yaitu penyebaran kuesioner pada karyawan Bank Mandiri yang berjumlaah 32 Responden dan kemudian dari hasil jawaban tersebut akan dikelola lebih lanjut untuk mengetahui hasil penelitian tersebut. Metode penelitian yang digunakan adalah analisis regresi linier berganda.Hasil penelitian ini dapat diketahui bahwa variabel teknologi informasi berpengaruh positif dan signifikan terhadap penerapan e-government. semakin tinggi tingkat teknologi yang digunakan oleh karyawan Bank Mandiri maka semakin baik penerapan e-government dalam Bank mandiri dalam memberikan pelayanan publik kepada masyarakat luas. Dan variabel sumber daya manusia berpengaruh positif dan signifikan terhadap penerapan e-government. semakin tinggi kualitas sumber daya manusia yang dimiliki maka semakin baik penerapan e-government di lembaga tersebut.Kata kunci : teknologi informasi, sumber daya manusia, e-government.Korespondensi : diyahprobowulan@unmuhjember.ac.id]]>
<![CDATA[ANALISIS BIAYA UNTUK PENGAMBILAN KEPUTUSAN BISNIS ]]>
<![CDATA[Sumadji Harryono]]>
<![CDATA[ BALANCE: Economic, Business, Management and Accounting Journal Vol 8 No 01 (2011) ]]>
Publisher : <![CDATA[UMSurabaya Publishing ]]>
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DOI: 10.30651/blc.v8i01.671
<![CDATA[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.]]>
