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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 301 Documents
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Evaluasi Mobile Banking Adoption Intention di BCA dan Variabel-Variabel yang Mendukung Use Behavior Wijaya, Frans Maharsa
BALANCE: Economic, Business, Management and Accounting Journal Vol 20 No 1 (2023): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v20i1.16381

Abstract

ABSTRACTThe number of transactions on BCA's mobile banking channel in 2021 amounted to 61.6% of the total transactions for all media, up 16.8% compared to 2019. There has been a change in preferences for the use of financial transaction facilities by BCA customers. Therefore it is important to study the factors that motivate customers to use BCA mobile banking. This research is a case study that explains the causal relationship between performance expectancy, effort expectancy, social influence, facilitating conditions, habit, hedonic motivation, perceived value, trust, perceived risk, credibility, compatibility with lifestyle and needs and mobile banking adoption intention towards the behaviour of using mobile banking by BCA customers. Questionnaires for this study were distributed to 390 BCA customers and then processed with the help of SPSS and AMOS software using Structural Equation Modeling, data processing using Confirmatory Factor Analysis and regression analysis. The study results show that these factors positively and significantly affect customer intentions to adopt mobile banking. The choice to adopt mobile banking also has a positive and significant impact on customer behaviour when using mobile banking. Further theoretical studies are needed on trust and perceived risk considering that these findings are slightly different from previous studies. It can be examined again regarding the effect of facilitating conditions on mobile banking adoption intention, with moderating variables, namely gender and age.ABSTRAKJumlah transaksi di channel mobile banking BCA pada tahun 2021 sebesar 61,6% dari total transaksi semua channel, naik 16,8% jika dibandingkan tahun 2019. Terjadi perubahan preferensi penggunaan sarana transaksi finansial oleh nasabah BCA. Oleh karena itu penting untuk mempelajari faktor-faktor yang memotivasi nasabah untuk menggunakan mobile banking BCA. Penelitian ini merupakan studi kasus yang menjelaskan hubungan kausal antara performance expectancy, effort expectancy, social influence, facilitating conditions, habit, hedonic motivation, perceived value, trust, perceived risk, credibility, compatibility with lifestyle and needs dan mobile banking adoption intention terhadap perilaku penggunaan mobile banking oleh nasabah BCA. Kuesioner untuk penelitian ini dibagikan kepada 390 customer BCA, kemudian diolah dengan bantuan perangkat lunak SPSS dan AMOS dengan menggunakan Structural Equation Modeling, pengolahan data m manfaatkan Confirmatory Factor Analysis dan analisa regresi. Hasil dari penelitian menunjukkan bahwa faktor-faktor tersebut berpengaruh positif serta signifikan terhadap niat customer untuk melakukan adopsi mobile banking. Niat untuk mengadopsi mobile banking juga berdampak positif serta signifikan terhadap perilaku customer saat menggunakan mobile banking. Perlu kajian teoritik lebih lanjut terhadap trust dan perceived risk mengingat temuan ini sedikit beda dengan penelitian terdahulu. Dapat diteliti kembali mengenai pengaruh facilitating conditions terhadap mobile banking adoption intention, dengan variabel moderasi yaitu jenis kelamin dan usia
Moderasi NPF Dalam Memprediksi Profitabilitas Yang Dipengaruhi FDR, BOPO, dan ICG Pada Bank Umum Syariah Di Indonesia Yunitasari, Cindy Fatma; Setiawan, Ari
BALANCE: Economic, Business, Management and Accounting Journal Vol 20 No 1 (2023): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v20i1.16635

Abstract

ABSTRACTThis research aims to show the impact of FDR, BOPO, and ICG on ROA with NPF as a moderating variable. This research applies quantitative research methods. This research uses secondary data from the annual report provided by the Financial Services Authority (OJK). The population of this study uses 14 BUS (Sharia Commercial Banks). Sampling used purposive sampling so that there were 11 companies in total. Data analysis used stationary tests, statistical tests, panel data regression tests, MRA tests, and classic assumption tests. This research was assisted by the Eviews application version 10. The results of this research show that FDR has a positive impact on ROA, BOPO has a significant negative impact on ROA, ICG has a significant positive impact on ROA, FDR, BOPO, ICG has a significant positive impact on ROA, FDR has a negative impact that is not significant on ROA after being moderated by NPF, NPF moderating BOPO to ROA, NPF moderating ICG to ROA.ABSTRAK Tujuan riset ini guna menunjukkan dampak FDR, BOPO, ICG, terhadap ROA dengan NPF sebagai variabel moderating. Riset ini menerapkannya metode riset kuantitatif. Riset ini menggunakan data sekunder dari annual report yang disediakan oleh Otoritas Jasa Keuangan (OJK). Populasi penelitian ini menggunakan 14 BUS (Bank Umum Syariah). Pengambilan sampel menggunakan purposive sampling sehingga jumlahnya sebanyak 11 perusahaan. Analisis data menggunakan uji stasioner, uji statistic, uji regresi data panel, pengujian MRA, dan uji asumsi klasik. Penelitian ini dibantu aplikasi Eviews versi 10. Hasil riset ini memperlihatkan dimana FDR berdampak positif kepada ROA, BOPO berdampak negative signifikan kepada ROA, ICG berdampak positif signifikansi kepada ROA, FDR, BOPO, ICG berdampak positif signifikansi kepada ROA, FDR berdampak negative tidak signifikansi kepada ROA setelah dimoderasi oleh NPF, NPF memoderasi BOPO kepada ROA, NPF memoderasi ICG kepada ROA.
The Impact of Covid-19 Pandemic on Financial Performance of Companies Go Public in Indonesia Widiar, RR Wulan Indri; Setyahuni, Suhita Whini
BALANCE: Economic, Business, Management and Accounting Journal Vol 20 No 2 (2023): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v20i2.17718

Abstract

This study aims to investigate the difference of financial performances public companies in Indonesia before the COVID-19 outbreak and during the pandemic in 2019 and 2020. This study used 136 public listed firms in Indonesia in 2019 and 2020. The data were tested using one sample paired t-test. The findings shows that there was significant difference on the average revenue and ROA before the COVID-19 outbreak and during the outbreak in 2019 and 2020. The total revenue and ROA were significantly decreased during the pandemic. This study gives a new perspective on the measurement of financial performances during the COVID-19. This study also provides empirical evidence on the financial performances during the COVID-19 outbreak from institutional theory perspective.
The Effect Of Retained Earnings On Trading Volume Activity (TVA) With Return On Assets As A Moderation Variable Prima Sari, Pristin; Prima Putra, Ardian; Rinofah, Risal
BALANCE: Economic, Business, Management and Accounting Journal Vol 20 No 2 (2023): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v20i2.17671

Abstract

Trading Volume Activity (TVA) indicates the amount of stock trading volume in a company's stock market. Companies with good stock volume and financial performance can increase stock trading volume. The research aims to empirically examine the effect of retained earnings on Trading Volume Activity (TVA) with Return On Assets (ROA) as a moderating variable. The study uses data from the 2018-2020 financial statements of companies in the consumption and construction services sector listed on IDX and analyzed using moderation regression analysis. The results show that the variable retained earnings is simultaneously significant to Trading Volume Activity (TVA) with Return On Assets (ROA) as a moderating variable. Partially retained earnings can significantly influence Trading Volume Activity (TVA), while ROA can moderate the retained earnings variable on Trading Volume Activity (TVA). The research contributes that companies can increase the amount of retained earnings and increase ROA so that trading volume can be increased. The more companies trade, the value-added received will increase
Implementasi Akuntabilitas dan Transparansi Pengelolaan Dana Bos terhadap RKAS SMP Sunan Kalijaga Permata, Isnara Yuliya; Mustoffa, Ardyan Firdausi
BALANCE: Economic, Business, Management and Accounting Journal Vol 20 No 2 (2023): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v20i2.18220

Abstract

ABSTRACTThis research is related to the issue of the management and implementation of the School Operational Assistance (BOS) fund. This study aims to explain how the BOS financial management at SMP Sunan Kalijaga Ponorogo is used in preparing the School Activity and Budget Plan (RKAS) using the principles of accountability and transparency. This study's research method is descriptive qualitative, relying on interviews, observation, and documentation processes to obtain essential data and information. The results of the study revealed that the implementation of the management of BOS funds, which referred to the principles of accountability and transparency towards the preparation of the RKAS at SMP Sunan Kalijaga, did not go well because it did not involve parents/guardians of students as the principle of accountability in Permendikbud No. 6 of 2021. However, for conformity in the preparation of the RKAS, it is following the provisions of the applicable regulations.ABSTRAK Penelitian ini terkait isu dari pengelolaan dan pelaksanaan dana Bantuan Operasional Sekolah (BOS). Tujuan dari penelitian ini adalah menjelaskan bagaimana pengelolaan keuangan BOS di SMP Sunan Kalijaga Ponorogo apakah dalam pembuatan Rencana Kegiatan dan Anggaran Sekolah (RKAS) menggunakan prinsip akuntabilitas dan transparansi. Metode penelitian dalam penelitian ini adalah deskriptif kualitatif dengan mengandalkan proses wawancara, proses pengamatan dan dokumentasi untuk mendapatkan data dan informasi yang esensial. Hasil dari penelitian mengungkapkan bahwa implementasi pengelolaan dana BOS yang mangacu prinsip akuntabilitas dan transparansi terhadap penyusunan RKAS di SMP Sunan Kalijaga ada yang kurang berjalan dengan baik dikarenakan tidak melibatkan orang tua/wali peserta didik sebagaimana prinsip akuntabilitas pada Permendikbud No. 6 Tahun 2021. Namun untuk kesesuaian dalam penyusunan RKAS sudah sesuai dengan ketentuan peraturan yang berlaku
Strategi BUMDes Sidomapan untuk Meningkatkan Akuntabilitas Laporan Keuangan Sabiluddin, M.; Marina, Anna; Desipradani, Gita
BALANCE: Economic, Business, Management and Accounting Journal Vol 20 No 2 (2023): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v20i2.17802

Abstract

 ABSTRACTThis qualitative research was used to determine efforts to increase financial reporting accountability through the Accounting Information System at BUMdes Sidomapan. Data collection using interviews, observations and documentation is carried out by extracting information from various sources about legislation, regulations, governance, and also various other supporting documents. The results of the research explain the accountability of financial statements at BUMDes Sidomapan has regenerated by considering several aspects such as work experience, educational background, choosing human resources who are willing to learn, good work ethic and collaborating with other parties in preparing financial statements.ABSTRAKPenelitian kualitatif ini digunakan untuk mengetahui upaya peningkatan akuntabilitas pelaporan keuangan melalui Sistem Informasi Akuntansi pada BUMdes Sidomapan. Pengumpulan data menggunakan wawancara, observasi dan dokumentasi yang dilakukan dengan menggali informasi dari berbagai sumber tentang perundangan, peraturan, tata laksana, dan juga berbagai dokumen lain yang mendukung. Hasil penelitan menjelaskan akuntabilitas laporan keuangan pada BUMDes Sidomapan telah melakukan regenerasi dengan mempertimbangakan beberapa aspek seperti pengalaman kerja, latar belakang pendidikan, memilih SDM yang mau belajar, etos kerja yang baik dan melakukan kerjasama dengan pihak lain dalam menyusun laporan keuangan
Capital Adequacy Ratio, Likuiditas, Efisiensi Operasional, Ukuran Perusahaan dan Profitabilitas: Bukti Empiris pada Bank Umum Syariah di Indonesia Darto, Darto; Priharta, Andry; Maryati, Maryati
BALANCE: Economic, Business, Management and Accounting Journal Vol 20 No 2 (2023): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v20i2.18341

Abstract

ABSTRACTThis study aims to examine and analyze the effect of Capital Adequacy Ratio, liquidity, operational efficiency and company size on the profitability of Islamic Commercial Banks in Indonesia. The research method is quantitative. The population consists of Islamic Commercial Banks in Indonesia registered with the Financial Services Authority for the 2017-2021 period with a sample selection technique as a purposive sampling method. The data analysis technique is panel data regression analysis assisted using the E-views 11 application. The research results show that the capital adequacy ratio and liquidity have an insignificant negative effect on profitability. Operational efficiency has a significant negative impact on profitability. Meanwhile, firm size has no significant positive effect on profitability.ABSTRAK Tujuan penelitian ini menguji dan menganalisa pengaruh Capital Adequacy Ratio, likuiditas, efisiensi operasional dan ukuran perusahaan terhadap profitabilitas Bank Umum Syariah di Indonesia. Metode penelitian bersifat kuantitatif. Populasi terdiri dari Bank Umum Syariah di Indonesia yang terdaftar di Otoritas Jasa Keuangan periode 2017-2021 dengan teknik pemilihan sampel berupa metode purposive sampling. Teknik analisis data berupa analisis regresi data panel yang dibantu menggunakan aplikasi E-views 11. Hasil penelitian diketahui bahwa capital adequacy ratio dan likuiditas memiliki pengaruh negatif tidak signifikan terhadap profitabilitas. Efisiensi operasional memiliki pengaruh negatif signifikan terhadap profitabilitas. Sedangkan ukuran perusahaan berpengaruh positif tidak signifikan terhadap profitabilitas
Pengaruh Motivasi, Lingkungan Kerja, dan Kompensasi Terhadap Kinerja Karyawan Generasi Z di Kota Batam Farid, Ridhayati; Satia, Andy
BALANCE: Economic, Business, Management and Accounting Journal Vol 20 No 2 (2023): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v20i2.18585

Abstract

AbstractThe purpose of this research is to determine whether Generation Z employees' performance in Batam City is influenced by motivation, work environment, and compensation. The subjects selected for this research are Generation Z, aged 15 to 26, in Batam. This study used 280 Generation Z workers in Batam City as a sample. The multiple linear analysis method is the research method used in this study. The results of this study indicate that motivation, work environment, and compensation positively influence the performance of Generation Z employees in Batam City. This study took the population only in the city of Batam. Based on these limitations, further research related to Generation Z can be carried out by conducting a comparative study of Generation Z working in other cities based on specific characteristics to develop this study. Besides that, it can add other factors that influence employee performance, especially for Generation Z workers. Abstrak Tujuan dilakukannya penelitian ini adalah untuk mengetahui apakah kinerja karyawan generasi Z di Kota Batam dipengaruhi oleh motivasi, lingkungan kerja, dan kompensasi. Subjek yang dipilih untuk penelitian ini merupakan generasi Z dengan rentang usia 15 sampai 26 tahun di kota Batam. Penelitian ini menggunakan 280 pekerja generasi Z di Kota Batam sebagai sampelnya. Metode analisis linear berganda merupakan metode penelitian yang digunakan dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa motivasi, lingkungan kerja, dan kompensasi memiliki pengaruh yang positif terhadap kinerja karyawan generasi Z di kota Batam. Penelitian ini mengambil populasi hanya di kota Batam. Berdasarkan keterbatasan ini, maka pada penelitian selanjutnya terkait generasi Z dapat dilakukan dengan melakukan studi komparasi terhadap generasi Z yang bekerja di kota lainnya berdasarkan karakteristik tertentu sehingga studi ini dapat berkembang. Disamping itu dapat menambahkan faktor lain yang memiliki pengaruh terhadap kinerja karyawan terutama pada pekerja generasi Z
Analisis Pengembangan Usaha Rumahan Berbasis Green Business untuk Meningkatkan Pendapatan Keluarga di Kabupaten Deli Serdang Nasution, Amalia; Yafiz, Muhammad; Bi Rahmani, Nur Ahmadi
BALANCE: Economic, Business, Management and Accounting Journal Vol 20 No 2 (2023): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v20i2.18705

Abstract

ABSTRACTThe development of green business-based home businesses is rare due to a lack of understanding of the meaning of protecting nature and a lack of skills in processing it. A green business-based home business product is a business that starts from the selection of raw materials and the production process to a product that will not damage the environment. In other words, the raw materials for manufacture are natural waste products that are processed and utilized to become an economic value to increase family income. The research objective is to determine the development of green business-based home-based businesses in Deli Serdang on their income level. The researcher used a qualitative method by going directly to the field to conduct observations and interviews with each business owner at four different places of business. The result of this research is that developing a green home-based home-based business by utilizing natural raw materials can generate family or community income. Even so, protecting wildlife is not just the responsibility of every business owner but a shared responsibility for the benefit of individuals and groups.ABSTRAK Pengembangan usaha rumahan yang berbasis green business saat ini jarang ditemui dikarenakan, kurangnya pemahaman tentang arti menjaga alam dan juga kurangnya ketrampilan dalam mengolahnya. Produk usaha rumahan berbasis green business adalah sebuah bisnis yang mulai dari pemilihan bahan baku, proses produksi hingga menjadi suatu produk tidak akan merusak lingkungan atau dengan kata lain bahan baku pembuatannya merupakan hasil limbah alam yang diolah dan dimanfaatkan menjadi suatu nilai ekonomi untuk meningkatkan pendapatan keluarga. Tujuan penelitian yaitu untuk mengetahui pengembangan usaha rumahan berbasis green business di Deli Serdang terhadap tingkat pendapatannya. Peneliti menggunakan metode kualitatif yaitu dengan terjun langsung ke lapangan untuk melakukan observasi dan wawancara kepada setiap pemilik usaha tersebut pada 4 tempat usaha yang berbeda-beda. Hasil dari penelitian ini adalah pengembangan usaha rumahan berbasis green business dengan memanfaatkan bahan baku yang berasal dari alam ini mampu membangkitkan pendapatan keluarga ataupun masyarakat. Meskipun begitu menjaga alam bukan sekedar tanggung jawab setiap pemilik usaha tetapi tanggung jawab bersama-sama untuk kepentingan individu maupun kelompok.
Analisis Potensi Pasar Internasional Sambal Kemasan Dede Satoe Surabaya dengan Pendekatan Bisnis Model Kanvas Yunanda, Gabela Astrilia
BALANCE: Economic, Business, Management and Accounting Journal Vol 20 No 2 (2023): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v20i2.19596

Abstract

ABSTRACT   With dynamic competition conditions, a business needs to re-analyze the company's condition internally and the existing or new market (potential market). In a business context, reviewing the business model to analyze the company's internal conditions must be done periodically. This is a consequence of dynamic industrial conditions shifting market conditions and as a reference and anticipatory and adaptive steps in running a business. This research analyzes the company's internal conditions and identifies existing markets or new markets (potential markets) using a qualitative case study method through a canvas business model approach so that companies focus more on specific consumer targets. The results of this research are in the form of formulating a new Canvas Business Model to reach international markets, mapping operational activities that UKM Dede Satoe Surabaya can develop to reach new market targets, mapping potential countries that can become new market segmentation reach, and adding 8 (eight) ) recommended strategies for market penetration that can be a reference for UKM owners Dede Satoe Surabaya

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