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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 306 Documents
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Predicting Financial Distress through Financial Ratios: The Mediating Effect of Profitability Dimas Prayoga; Erna Herlinawati; Listri Herlina
BALANCE: Economic, Business, Management and Accounting Journal Vol 23 No 1 (2026): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v23i1.29206

Abstract

This study examines the determinants of financial distress in construction companies during the period of escalating financial pressures from Q1 2021 to Q2 2025, focusing on the influence of the CR, DAR, and company size on financial distress, with ROA serving as an intervening variable representing profitability. A quantitative approach was applied using panel data from six construction firms publicly traded on the IDX, selected through purposive sampling. Panel data regression is used to test direct effects, and the Sobel method is applied to assess the mediating impact of ROA. The study results indicate that, individually, CR, DAR, and company size have an influence on ROA but are not significant. However, they collectively exhibit a significant impact when tested simultaneously. In the context of financial distress, the empirical results reveal that CR and company size positively and significantly impact financial distress. At the same time, DAR has a significant negative impact, and ROA also shows a positive and meaningful impact. Collectively, CR, DAR, company size, and ROA significantly affect the degree of financial distress. Such outcomes indicate that management must comprehensively monitor liquidity, leverage, firm size, and profitability to anticipate and minimize financial distress risks
Exploring the Determinants of Customer Loyalty: Insights from Retail Companies Fendy Cuandra; Cory Carolyn; Lily Purwianti; Edy Yulianto Putra; Stefhani Susanto
BALANCE: Economic, Business, Management and Accounting Journal Vol 23 No 1 (2026): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v23i1.30448

Abstract

This study used PLS (Partial Least Squares) to examine and understand the factors that support and hinder e-customer loyalty on e-commerce websites. Research data was collected through a survey of 300 individuals who are actual consumers of e-commerce websites. The results of the PLS data analysis indicate that e-service quality has a significant positive influence on e-service satisfaction and e-service trust. It was also found that e-brand image has a strong positive influence on e-service satisfaction, e-service trust, and e-customer loyalty. Furthermore, it was determined that e-service satisfaction positively affects e-customer loyalty, whereas e-service trust does not. This study also shows that the overall quality of e-service, mediated by e-service satisfaction and e-service trust, has a substantial impact on e-customer loyalty, but the mediation path of e-service trust does not produce significant results. The conclusion that can be drawn is that to increase customer loyalty, e-commerce companies need to place more emphasis on improving service quality and good brand image, as well as paying attention to customer satisfaction. The recommendation is that companies should simultaneously strengthen service quality and brand image and prioritize these factors.
Integrating Relationship Marketing and the Theory of Planned Behavior in Digital Platform Research: A Systematic Literature Review Muhammad Alhakim Danurwindo; Nanang Suryadi
BALANCE: Economic, Business, Management and Accounting Journal Vol 23 No 2 (2026): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v23i2.29433

Abstract

This study examines how Relationship Marketing, the Theory of Planned Behavior, and the Theory of Reasoned Action are integrated to explain behavioral intention in digital platform research. A PRISMA-based systematic literature review was conducted using Scopus as the primary database. The search on 1 December 2025 identified 565 records and after filtering and eligibility assessment, 56 empirical articles published between 2020 and 2025 were synthesized through descriptive profiling, theory mapping, variable-role mapping, and narrative-thematic analysis. The review shows that behavioral intention is not explained by isolated cognitive predictors. It emerges from layered mechanisms involving platform and technology evaluations, social-interaction cues, relational mediators, TPB/TRA cognitive variables, and post-intention outcomes such as loyalty, recommendation, usage behavior, eWOM, and engagement. This study contributes an integrative map of RM–TPB/TRA synthesis that clarifies how cognitive and relational mechanisms jointly shape digital platform behavior and future marketing research agendas in interactive commercial environments.
The Impact of Economic Globalization On Economic Growth in BRICS Countries Razita Salsabilah; Rifki Khoirudin; Uswatun Khasanah
BALANCE: Economic, Business, Management and Accounting Journal Vol 23 No 2 (2026): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v23i2.31219

Abstract

This research attempts to investigate the contribution of economic globalization on the growth of the economy in BRICS countries over the period 2010–2023. Economic globalization is proxied by several macroeconomic indicators, namely exchange rates, Foreign Direct Investment (FDI), foreign exchange reserves, inflation, and trade openness. The study utilizes panel data from nine countries, namely Brazil, Russia, India, China, South Africa, the United Arab Emirates, Ethiopia, Iran, and Indonesia. The empirical analysis employs a panel data regression model using the Seemingly Unrelated Regression (SUR) approach, which accounts for potential cross-sectional dependence among countries. The empirical results reveal that exchange rates, FDI, and inflation exert a positive and statistically significant effect on economic growth. In contrast, foreign exchange reserves and trade openness do not have an effect on economic growth. These findings indicate that the impact of economic globalization is heterogeneous across countries and is contingent upon macroeconomic stability as well as country-specific structural characteristics
The Effect of Work Stress on Employee Performance: The Mediating Roles of Psychological Detachment and Counterproductive Work Behavior Lutfi Bayu Indarto; Anang Kistyanto; Dewie Tri Wijayati Wardoyo
BALANCE: Economic, Business, Management and Accounting Journal Vol 23 No 2 (2026): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v23i2.32070

Abstract

Employee performance is a critical factor in achieving organizational goals, particularly in manufacturing companies characterized by high job demands and work pressure. Previous studies have reported inconsistent findings regarding the relationship between work stress and employee performance, indicating the need to examine the underlying psychological and behavioral mechanisms. This study aims to analyze the effect of work stress on employee performance through psychological detachment and counterproductive work behavior among employees of PT One Machinery. A quantitative approach with a cross-sectional design was employed. Data were collected from 72 employees using a structured questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results indicate that work stress significantly and positively affects psychological detachment and counterproductive work behavior. However, work stress does not have a significant direct effect on employee performance. Psychological detachment positively influences employee performance, whereas counterproductive work behavior negatively affects employee performance. Furthermore, both psychological detachment and counterproductive work behavior significantly mediate the relationship between work stress and employee performance. These findings highlight the importance of psychological recovery and behavioral management in maintaining employee performance under stressful working conditions
Accounting Information System Efficiency and Financial Reporting Quality: Evidence from Public-Sector Accountants in Kirkuk Ashraf Amer Abdel Khaleq
BALANCE: Economic, Business, Management and Accounting Journal Vol 23 No 2 (2026): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v23i2.31131

Abstract

This study aims to explain the critical role of accounting information system efficiency in the overall quality of financial reporting, specifically through field research involving accountants working in the public sector in Kirkuk. Utilizing a descriptive analytical model, the study comprehensively explores existing conditions while examining the complex interrelationships between key variables. The target population comprises the total number of accountants employed across various government organizations in Kirkuk, ensuring a sufficiently comprehensive sample for the study. To achieve an accurate representation of the target population, a sample of 120 accountants was selected using simple random sampling. Data were collected through questionnaires completed directly by participants and analyzed statistically using SPSS version 28. The results indicate that all dimensions of accounting information system efficiency exert a positive and statistically significant influence on financial reporting quality, although the magnitude of this influence varies by dimension. The most influential dimension is the quality of information, and the top management support dimension shows the smallest influence, but its influence is statistically significant. Based on these findings, the study recommends enhancing overall accounting information system efficiency by adopting a continuous improvement plan to address existing gaps, particularly regarding system application and integration.

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