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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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Kepemimpinan Kewirausahaan dan Inovasi Terhadap Organisasi Pembelajaran dan Kinerja Organisasi Dimoderasi Gender pada Hotel Bintang Empat di Jawa Timur Soleh, Mohammad
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.v20i2.19670

Abstract

Abstract This study aims to analyze the moderating effect of the gender of the leader on the influence of entrepreneurial leadership and innovation on organizational learning and organizational performance at four-star hotels in East Java. Explanatory research is used as a research approach. The sample unit is the CEO and heads of departments at four-star hotels in East Java, with 71 people. Proving the hypothesis uses the Partial Least Square-SEM (PLS-SEM) technique. Research findings show that entrepreneurial leadership and innovation influence organizational learning, innovation, and organizational learning, impacting organizational performance, but not entrepreneurial leadership. Finally, male leaders are more robust in leadership, innovative, and have better learning organizations, which are vital in improving hotel performance. Abstrak Studi ini bertujuan menganalisis efek moderasi dari jenis kelamin pimpinan pada pengaruh kepemimpinan kewirausahaan dan inovasi terhadap organisasi pembelajaran dan kinerja organisasi pada hotel bintang empat di Jawa Timur. Explanatory research digunakan sebagai pendekatan penelitian. Unit sampel adalah CEO dan kepala bagian pada hotel bintang empat di Jawa Timur, dengan sebanyak 71 orang. Pembuktian hipotesis menggunakan teknik Partial Least Square-SEM (PLS-SEM). Temuan penelitian menunjukkan kepemimpinan kewirausahaan dan inovasi berpengaruh terhadap organisasi pembelajaran, inovasi dan organisasi pembelajaran selanjutnya berpengaruh terhadap kinerja organisasi, namun tidak untuk kepemimpinan kewirausahaan. Terakhir, pimpinan laki-laki lebih kuat dalam kepemimpinan, lebih inovatif, dan organisasi pembelajarannya lebih baik, sehingga lebih kuat dalam mendorong peningkatan kinerja hotel.
Determinan Perilaku Keuangan Mahasiswa Pamungkas, Wihandaru Sotya; Muliana, Putri Surya
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.v20i2.19782

Abstract

ABSTRACTThis research is motivated because many students are entangled in online loans, and monthly expenses are greater than income. The purpose of this study is to seek empirical evidence of the effect of financial literacy (FL), financial technology (FT), and lifestyle (LS) on student economic behavior (FB). The research used student subjects from the Faculty of Economics and Business, University of Muhammadiyah Yogyakarta, class of 2018-2021, because they had taken courses related to financial management. Implementation of research in 2022. Sampling using the convenience sampling method. Data collection uses a questionnaire. The hypothesis test uses 167 pieces of data. The measurement scale uses intervals with a 5-level Likert method. Structural equation modeling (SEM) utilizing AMOS software is the analytical tool for testing the hypothesis. The results obtained by FL and LS had a significant positive effect on FB, while FT had no effect.ABSTRAKPenelitian ini dimotivasi karena banyak mahasiswa yang terjerat pinjaman online serta  pengeluaran bulanan lebih besar dari pada pendapatan. Tujuan penelitian ini mencari bukti empiris pengaruh literasi keuangan (FL), financial technology (FT), dan gaya hidup (LS) terhadap perilaku keuangan mahasiswa (FB). Penelitian memakai subyek mahasiswa Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Yogyakarta angkatan tahun 2018-2021 karena telah menempuh mata kuliah yang terkait dengan manajemen keuangan. Pelaksanaan penelitian tahun 2022. Pengambilan sampel menggunakan metode convenience sampling.  Pengumpulan data memakai kuesioner. Uji hipotesis memakai data sebanyak 167 buah. Skala pengukuran menggunakan interval dengan metode likert 5 tingkat.  Alat analisis untuk uji hipotesis adalah Structural Equation Modeling (SEM) memanfaatkan software AMOS. Hasil yang diperoleh FL dan LS berpengaruh positif signifikan terdahap FB, sedangkan FT tidak berpengaruh
Corporate Social Responsibility of Coal Comodity Industry in Indonesia Solihudin, Ahmad Rizal; Danica; Kurniawan, Mahrus Lutfi Adi
BALANCE: Economic, Business, Management and Accounting Journal Vol 21 No 1 (2024): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v21i1.2281

Abstract

The concept of Corporate Social Responsibility (CSR) continues to develop following the rapid development of business models and awareness of various groups regarding CSR issues. The implementation of CSR has been carried out by companies at various levels, from multinational, national to local companies, especially in Indonesia. This research aims to analyze the CSR performance of coal companies in Indonesia by measuring leverage, profitability and company size. The data collection method uses content analysis techniques in annual reports of coal companies listed on the IDX. The testing method uses panel data regression. Hypothesis test results show that company size and probability influence corporate social responsibility (CSR). Meanwhile, leverage shows a positive and significant influence on corporate social responsibility (CSR).
Analysis of The Effects of Training, Motivation, Work Environment, Leadership And Compensation on Employee Performance In Generation Z In Batam City Sentoso, Antony; Setiawan, Agustinus; Vivianti, Weni
BALANCE: Economic, Business, Management and Accounting Journal Vol 21 No 1 (2024): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v20i1.19390

Abstract

Amid the company's rapid growth, various new issues continue to emerge. Therefore, the performance and potential of employees must be maximized by the business. A company's success is a direct result of the people who work there. The research aimed to determine how Generation Z employees in Batam performed in leadership, training, motivation, work environment and weaknesses. This research uses various methods to test hypotheses regarding variables that may influence the performance of Generation Z employees in Batam City. Quantitative research methods were used on 385 respondents as research samples. The collected data was checked for outliers, evaluated for data validity and reliability, checked for traditional premises (normality, multicollinearity, and heteroscedasticity), and fit for hypotheses. In Batam City, Generation Z, leadership and wage variables significantly boost employee performance, while training, motivation and work environment factors do not match the results of the hypothesis analysis
Collaboration and Supply Chain Integration Strategies in The Textile Industry to Anticipate the Increase in Demand Post Covid-19 Respati, Putra Panji; Kurniawan, Aries; Cahyadi, Nur; Setiawan, Heri Cahyo Bagus
BALANCE: Economic, Business, Management and Accounting Journal Vol 21 No 1 (2024): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v21i1.20188

Abstract

This research aims to find out what business innovation strategies are being implemented by several textile entrepreneurs to achieve momentum for improving this industry while business risks can be minimized. This phenomenological research was carried out using interviews, observations and document studies at several textile companies in Central Java. The novelty in this research answers the phenomenon that occurred in the textile industry after the COVID-18 pandemic outbreak. The research results show that two strategies are most dominantly used: First, the collaboration strategy, companies collaborate with other companies to share risks and profits. Second, a supply chain integration strategy by controlling companies located upstream and downstream in the textile industry to secure production and control the market
Community Intentions In Non-Cash Payments Uswatun Khasanah, Aulia; Wisnu Utomo, Chandra; Erikawati, Civi; Danuri, Azis; Aulia Insani, Kharisma
BALANCE: Economic, Business, Management and Accounting Journal Vol 21 No 1 (2024): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v21i1.20276

Abstract

Bank Indonesia has launched the National Cashless Movement (GNNT). In practice, non-cash transactions cannot be applied optimally in society. Various factors influence the intention to use non-cash payments in society. This research aims to determine the intention to use non-cash payments as a means of payment. This research uses data collection techniques in the form of surveys by distributing questionnaires online. The respondents of this research were 164 e-money users from various regions in Indonesia. The Unified Theory of Acceptance and Use of Technology (UTAUT2) is the approach taken. This research uses the PLS-SEM model. The research results show that hedonic motivation is vital in encouraging people to make non-cash payments.
The Impact of ESG Practices on Sustainable Companies Performance in Indonesia Darsono, Susilo Nur Aji Cokro; Ma'la, Ainun
BALANCE: Economic, Business, Management and Accounting Journal Vol 21 No 1 (2024): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v21i1.20333

Abstract

ESG practices aim to minimize a company's risks by caring about environmental, social, and governance aspects. Implementing ESG practices certainly has benefits for companies, namely improving the company's reputation. This research aims to measure the ESG practices of Indonesian companies listed on the Indonesian Stock Exchange. The research analysis uses the panel regression method. Previous researchers faced limitations in studying companies implementing ESG, leading to a limited number of analyzed companies. Therefore, using data obtained from Tobin's Q can distinguish this study. Based on the data processing results, environmental and ROA variables significantly positively impact the company's performance or reputation. However, social and governance variables do not influence the company's reputation, possibly due to various factors causing companies to focus less on the performance of these two variables
The Influence of Work Environment and Employee Competency on Employee Performance Mediated by Motivation Goh, Joan; Sentoso, Antony; Setyawan, Agustinus
BALANCE: Economic, Business, Management and Accounting Journal Vol 21 No 1 (2024): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v21i1.20393

Abstract

This research aimed to find out how the work environment and employee competence influence the performance of employees who work at the People's Credit Bank or BPR Batam City by using motivation variables as mediation. The research used a population of 5 BPRs, ranked 1 to 5, regarding the profit and loss of all BPRs in Batam City. From this population, 210 samples were taken. The sampling technique that will be used is proportionate stratified random sampling or samples taken randomly from a population that is not homogeneous and proportionally stratified, and the research data analysis method used is Partial Least Square (PLS) using SmartPLS software. The research results show that the work environment and employee competence influence the mediating variables, namely motivation, and motivation also positively influences employee performance. Then, the results further show that the work environment and employee competence do not significantly influence employee performance. The limitation experienced when conducting research is that the population taken is limited to BPR employees in Batam City, and other variables can still influence the research results.
Board Size Moderates the Influence of Research and Development (R&D) Intensity on Financial Performance Oktriasih, Charisma
BALANCE: Economic, Business, Management and Accounting Journal Vol 21 No 1 (2024): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v20i1.20485

Abstract

Innovation and R&D activities have been highlighted as important factors influencing corporate growth strategies and corporate financial performance. However, the company’s management policy determines the decision to invest in R&D activities, and the board of directors is the leading company’s manager. This research examines the effect of R&D intensity on company financial performance, with board size as a moderating variable. This research uses multiple linear regression methods, ordinary least squares (OLS) and moderated regression analysis (MRA) with the application program IBM SPSS Statistics 22 for Windows to explore the hypothesis. The results of this paper show that R&D intensity has a positive and insignificant effect on corporate financial performance. Then, after board size was entered into the regression model, the results showed that board size positively and significantly moderated the influence of R&D intensity on the company’s financial performance
Financial Satisfaction of SMEs in The Coastal Region of Madura: Financial Management Behavior and Financial Knowledge Hanum, Faricha; Purnamawati, Purnamawati; Gitayuda, M. Boy Singgih
BALANCE: Economic, Business, Management and Accounting Journal Vol 21 No 1 (2024): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v21i1.20635

Abstract

In the current 4.0 era, good economic growth is one of the standards for the government's success in achieving development goals, including the economic aspect. One of the government's efforts is to create and comprehensively support MSME activities. MSMEs on the island of Madura are growing yearly in terms of quantity, quality and sales of MSME products that have entered foreign markets. This research aims to analyze the influence of financial management behaviour and financial knowledge on the financial satisfaction of MSME actors in the Madura coastal area. Data were analyzed using quantitative methods with descriptive and associative approaches. Data was received from the results of interviews and filling out questionnaires by MSME actors in the Madura coastal area in Pamekasan Regency and Sumenep Regency, totalling 60 respondents. The data was processed with the help of smartPLS 3 software. The findings from this research are that financial management behaviour and financial knowledge positively influence financial satisfaction.

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