cover
Contact Name
Budi Wahyu Mahardhika
Contact Email
balance@um-surabaya.ac.id
Phone
-
Journal Mail Official
balance@um-surabaya.ac.id
Editorial Address
-
Location
Kota surabaya,
Jawa timur
INDONESIA
BALANCE: Economic, Business, Management and Accounting Journal
ISSN : 16939352     EISSN : 2614820X     DOI : -
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
PENGARUH KREDIBILITAS MODEL IKLAN DAN KREDIBILITAS PERUSAHAAN TERHADAP SIKAP KONSUMEN PADA IKLAN Survei Pada Pemirsa Televisi Iklan”Kuku Bima ENER-G” DiYogyakarta Sapto Handoyo
BALANCE: Economic, Business, Management and Accounting Journal Vol 3, No 01 (2006)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v3i01.719

Abstract

Penelitian ini mencoba untuk menemukan berapa besar  pengaruh dua model kredibilitas dalam mempengaruhi sikap konsumen pada iklan. Karena akhir-akhir ini pemasar banyak menggunakan selebritis untuk model iklannya sedang disisi lain kredibilitas perusahaan merupakan pertimbangan tersendiri bagi konsumen dalam membeli suatu produk. Penelitian inidilakukan di KotaYogyakarta dengan menggunakan 100 responden.
PENGENDALIAN MANAJEMEN SEBAGAI ALAT PENILAIAN KINERJA DI UNIT PEMBIAYAAN MIKRO DI SURABAYA Titis Rahayu; Aufi Nur Masita; Sentot Imam Wahjono; Syamsul Hidayat
BALANCE: Economic, Business, Management and Accounting Journal Vol 14, No 01 (2017)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v14i01.1289

Abstract

ABSTRACT               This study aimed to obtain an effective management control model as a performance assessment tool in micro financing unit. This research is method is conducted by qualitative approach with data collection through outside observation, relevant documentation, and in-depth interview to Managers, Field Managers, and Financing Customers. These research finding is a model that allows the Microfinance Unit to exercise management control for performance assessment purposes. These finding can be used to improve the governance of Financing Institutions while development of MSMEs.Key-words : MSMEs, Management Control, perfance assessmentCorrespondence to : titisr@gmail.com, aufimasita@gmail.com, sentot.imamw@fe.um-surabaya.ac.id, syamsulh@gmail.com.  ABSTRAK              Penelitian ini bertujuan untuk mendapatkan model Pengendalian Manajemen yang efektif sebagai alat Penilaian Kinerja pada unit Pembiayaan Mikro. Riset dilakukan di Unit Pembiayaan Mikro yang merupakan bagian dari Bank Umum di Surabaya. Metode penelitian dilakukan dengan pendekatan kualitatif dengan pengumpulan data melalui observasi dari luar, dokumentasi dan wawancara mendalam terhadap Manajer, Pelaksana Lapangan, dan Nasabah penerima pembiayaan. Temuan riset ini adalah berupa model yang memungkinkan Unit Pembiayaan Mikro dapat melakukan pengendalian manajemen untuk tujuan penilaian kinerja. Temuan ini dapat digunakan untuk memperbaiki tata kelola Lembaga Pembiayaan dalam Pengembangan UMKMKata kunci : UMKM, Pengendalian Manajemen, Penilaian Kinerja, Pembiayaan Mikro.Korespondensi : titisr@gmail.com, aufimasita@gmail.com, sentot.imamw@fe.um-surabaya.ac.id, syamsulh@gmail.com.
PENGARUH MOTIVASI DAN LINGKUNGAN KERJA TERHADAP PRESTASI KERJA KARYAWAN PADA PERUSAHAAN Mei Indrawati
BALANCE: Economic, Business, Management and Accounting Journal Vol 4, No 01 (2007)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v4i01.710

Abstract

The aim of this writing is as the matter of consideration for company, especially for SDM superintendent in giving motivation and paying attention to working area.Based on testing of hypothesis which explain that there is influence collectively or free variable simultaneous (motivation and working area) to variable trussed (working achievement) using doubled linier regression analyzes; conclude that there is significant influence.Based on testing of hypothesis which explain that there is partially influence free variable (motivation and working area) to variable trussed (working achievement) using doubled linier regression analyzes, conclude that there is significant influence.Partial correlation amount between motivation variable and working achievement variable equal to 0,584; partial correlation amount between working area variable and working achievement variable equal to 0,755. So, can be concluded that working area variable has the influence that more dominant to working achievement if compared with motivation. 
Relevansi Cum-Dividend Date Dengan Perubahan Harga Saham Pada Sektor Manufaktur Di Bursa Efek Indonesia Ayu Retsi Lestari; Alfi Arif; Bayu Wijayantini
BALANCE: Economic, Business, Management and Accounting Journal Vol 15, No 02 (2018)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v15i02.1279

Abstract

ABSTRACT  This study focuses on analyzing the stock price changes in the days around the cum-dividend date. Cum-dividend date is the date when the shareholdersare entitled to receive the dividend already declared, which will be paid on the pre-determined date. The sample of this study consists of 37 manufacturing companies that are continuously distributing dividends from 2014 to 2016. The results show stock prices tend to be higher on the cum-dividend date. The analysis onyear 2015 data shows that significant stock price differences were found only between the cum-dividend date and the first day after cum-dividend date. Different results are found for data of 2016, where significant stock price differences occur between cum-dividend date and day one, day two, and day three after cum-dividend date. The implication of the research result is that cum-dividend date has the potential to become one of investment strategy in capital market.Keywords                   : stock price, cum-dividend date, investment strategyCorrespondence to       : retsi_ayu@yahoo.co.id, alfi.rif@unej.ac.id, bayu@unmuhjember.ac.id ABSTRAK Penelitian ini berfokus pada kajian perubahan harga saham pada hari-hari di sekitar cum-dividend date. Cum-dividend date (hari dengan dividen) adalah tanggal ketika pemilik saham berhak untuk menerima dividen yang telah dinyatakan, yang akan dibayarkan pada suatu waktu. Sampel penelitian ini berjumlah 37 perusahaan manufaktur yang secara terus menerus membagikan dividen tahun 2014 sampai 2016. Hasil penelitian menunjukkan harga saham cenderung lebih tinggi pada cum-dividend date. Pada analisis terhadap data tahun 2015, perbedaan harga saham yang signifikan ditemukan hanya antara cum-dividend date dan hari pertama sesudah. Hasil berbeda ditemukan untuk data tahun 2016, dimana perbedaan harga saham yang signifikan terjadi antara cum-dividend date dan hari pertama, kedua, dan ketiga sesudah cum-dividend date. Implikasi hasil penelitian adalah cum-dividend date berpotensi untuk dijadikan sebagai salah satu strategi berinvestasi di pasar modal.Kata kunci                  : harga saham, cum-dividend date, strategi investasiKorespondensi             : retsi_ayu@yahoo.co.id, alfi.rif@unej.ac.id, bayu@unmuhjember.ac.id
IMPLEMENTASI PRODUK MURABAHAH DAN PERTUMBUHAN JUMLAH NASABAH DI BPR SYARI’AH DAYA ARTHA MENTARI PASURUAN Nuh Musthofa; Didin Fatihudin; Moch Tolchah
BALANCE: Economic, Business, Management and Accounting Journal Vol 14, No 02 (2017)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v14i02.1333

Abstract

ABSTRACTThe purpose of this research is to know and analyze how far the implementation of murabaha product to syari'ah standard and growth of number of customer in BPRS. The first problem formulation, how the application of murabahah product according to syari'ah principle in BPR Syari'ah Daya Artha Mentari Pasuruan; second, how is the amount of customer growth in BPR Syari'ah Daya Artha Mentari Pasuruan. The benefits of this research are in addition to information, knowledge and references to be taken advantage of by Shari'ah Banking and Government policy makers. The type of research in this thesis uses qualitative research, with descriptive approach; the process of collecting data is done by using the instrument of observation, interview and documentation. Data that has been collected and then performed data analysis with the stage of collection, reduction, and presentation of data and drawing conclusions in accordance with the scope of the problem. The research location is located on Jl. Raya RA Kartini 37 Bangil Pasuruan. The research findings in this thesis are: First: murabahah product in BPRS has set 11 procedures if the debtor / customer wants to propose murabaha products Second: The growth of the number of customers in the SRB is up and down. This is according to the directors because the company can not afford because the value of UMR in Pasuruan is too high, so the income from employees / society is reduced. Many employees / communities in the CPH if the income of employees / community decline, people will be reluctant to borrow to the bank due to reduced community income.Keywords : murabahah, customer growth, incomeCorrespondence to : nuh92_surabaya@yahoo.com, dienafdloka@gmail.com, Tolhah@gmail.co.id ABSTRAK  Tujuan penelitian ini untuk mengetahui dan menganalisa seberapa jauh Implementasi produk murabahah terhadap standar prinsip syari’ah dan pertumbuhan jumlah nasabah di BPRS.Rumusan masalah pertama, Bagaimana penerapan produk murabahah sesuai standar prinsip syari’ah di BPR Syari’ah Daya Artha Mentari Pasuruan; kedua,Bagaimana jumlah pertumbuhan nasabah di BPR Syari’ah Daya Artha Mentari Pasuruan. Manfaat penelitian ini sebagai tambahan informasi, pengetahuan dan referensi untuk dapat diambil manfaatnya oleh para pengambil kebijakan Perbankan Syari’ah dan Pemerintah. Jenis penelitian dalam tesis ini menggunakan penelitian kualitatif, dengan pendekatan deskriptif; proses pengumpulan data dilakukan dengan menggunakan instrument observasi, wawancara dan dokumentasi. Data yang telah terkumpul kemudian dilakukan analisis data dengan tahap pengumpulan, reduksi, dan penyajian data dan penarikan kesimpulan sesuai dengan ruang lingkup permasalahan. Lokasi penelitian terletak di Jl. Raya RA Kartini 37 Bangil Pasuruan. Temuan penelitian dalam tesis ini: Pertama: Produk murabahah di BPRS telah menetapkan 11 prosedur apabila debitur/nasabah ingin mengajukan produk murabahah.;Kedua: Pertumbuhan jumlah nasabah di BPRS mengalami naik turun. Hal tersebut menurut direksi disebabkan perusahaan tidak mampu membayar dikarenakan nilai UMR di kabupaten pasuruan yang terlalu tinggi, sehingga perolehan income dari karyawan/masyarakat berkurang. Banyak karyawan/masyarakat diPHK apabila pendapatan karyawan/masyarakat menurun, masyarakat akan enggan melakukan peminjaman ke bank disebabkan income masyarakat berkurang.Keywords       : murabahah, pertumbuhan nasabah, pendapatanKorespondensi : nuh92_surabaya@yahoo.com, dienafdloka@gmail.com, Tolhah@gmail.co.id
Analisis Faktor-Faktor Pekerjaan Terhadap Tingkat Kemangkiran Karyawan Operasional PT. Aneka Tuna Pasuruan Muhammad Anang Firmansyah; Phonny Aditiawan Mulyana
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.v16i1.2459

Abstract

ABSTRACT  The purpose of this study is to determine the effect of work factors on the level of absenteeism of operational employees of PT Aneka Tuna Pasuruan. Job factors are breadth, stress, work style, leadership style, relationships between employees, opportunities to develop, reward / incentive systems, group norms work, and commitment to the organization. Impotence behavior developed from low work morale in organizational processes for work is also low, in addition to things that cannot be avoided (sickness, traffic trauma). PT. Aneka Tuna Pasuruan is one of the exporters of canned tuna in Indonesia, which has hundreds of employees, also inseparable from labor issues. In several years at PT. Aneka Tuna Pasuruan a high level of absenteeism from its employees. The level of absenteeism occurred at PT. Aneka Tuna Pasuruan, this is the very thing that the company is publishing. The results of the study state that work factors have a significant influence on the level of absenteeism of Operational employees at PT. Aneka Tuna Pasuruan Where the main factors have a dominant influence from other factors, on the absenteeism of employees at PT. Aneka Tuna Pasuruan. Keywords : Job factors, level of absenteeism Correspondence to : anang.firmansyah@fe.um-surabaya.ac.id ABSTRAK  Tujuan penelitian ini untuk mengetahui pengaruh faktor-faktor pekerjaan terhadap tingkat kemangkiran karyawan operasional PT Aneka Tuna Pasuruan.Faktor-faktor pekerjaan adalah keluasan pekerjaan, stres peran, ukuran kelompok kerja, gaya kepemimpinan, hubungan antar karyawan, kesempatan untuk berkembang, sistem imbalan/insentif, norma kelompok kerja, dan komitmen pada organisasi. Perilaku kemangkiran berkembang dari moral kerja yang rendah dalam suatu organisasi sehingga untuk datang kerja juga rendah, selain hal-hal yang tak bisa dihindari (sakit, kecelakaan lalu lintas). PT. Aneka Tuna Pasuruan merupakan salah satu perusahaan pengekspor ikan tuna dalam kaleng di Indonesia yang mempunyai ratusan karyawan, juga tidak terlepas dari masalah ketenagakerjaan. Pada beberapa tahun belakangan ini PT. Aneka Tuna Pasuruan mengalami tingkat kemangkiran yang tinggi dari karyawannya. Tingkat kemangkiran tersebut terjadi pada PT. Aneka Tuna Pasuruan, sehingga hal ini sangat mengganggu jalannya perusahaan. Hasil penelitian menyatakan bahwa faktor-faktor pekerjaan mempunyai pengaruh yang bermakna terhadap tingkat kemangkiran karyawan Operasional di PT. Aneka Tuna Pasuruan Sedangkan faktor Keluasan pekerjaan mempunyai pengaruh yang dominan daripada faktor-faktor lain, terhadap kemangkiran karyawan di PT. Aneka Tuna Pasuruan. Kata kunci : Faktor-faktor pekerjaan, Tingkat kemangkiranKorespondensi : anang.firmansyah@fe.um-surabaya.ac.id
ANALISIS KEBIJAKAN EKONOMI PUBLIK TENTANG PELAYANAN KESEHATAN MASYARAKAT MISKIN DI RUMAH SAKIT MILIK PEMERINTAH (Implementasi Program Jamkesmas di Jawa Timur) Anna Marina
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.v5i01.700

Abstract

Various policies taken by the government to help poor people reduced to poverty burden. The policy of them are in the areas of health, which aims to facilitate / ease the poor to health. Since 1998 the government, in this case the Ministry of Health has launched a service improvement program for poor families, a program of JPS-BK (Social Security Network Health Sector) are sourced from the Asian Development Bank loan for basic services for poor families. This program lasted until 2002. The Government does not just stop in an effort to lighten the burden of the poor in the health sector, various policies have been taken, Beginning in 2008 Managed Care program, usually called HIP changed its name to Community Health Insurance (JAMKESMAS) with no change in the number of targets. This program aims to provide access to the public health service is very poor, poor and near poor who numbered 76.4 million inhabitants. Thus, the degree of public health is very poor, poor and near poor can be increased and indirectly can improve the quality and productivity of human resources in Indonesia. Health services for the poor provided by government hospitals in East Java province needs to consider the quality of services provided through the following aspects: cost of hospital services, hospital environmental safety, justice get service, clarity about roles and functions of officers who served, availability & understanding treatment and clarity of information on how to deliver information about the patient's illness. Keywords : JPKM,  Askeskin,  Jamkesmas,  Gakin, kualitas pelayanan.
Pengembangan Model Instrumen Pengukuran Customer Interface 8C Fenni Supriadi; Ryani Yulian
BALANCE: Economic, Business, Management and Accounting Journal Vol 15, No 01 (2018)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v15i01.1258

Abstract

ABSTRACTThis study aims to develop a measurement model of customer interface or display interface using 8C that is context, content, community, customization, communication, connection, commerce and collaboration on the website or website of e-commerce digital industry in West Kalimantan especially from visitor perspective. The customer interface measurement model will be developed to overcome the limitations of the commonly used model of webqual. Appropriate measurement models will greatly assist in improving the look of the website interface with the e-commerce platform. Literature studies and interviews will be used to construct measurement models. Studies are conducted on literature on web quality measurement models, e-business and e-commerce concepts, and customer interface factors in e-commerce web. Interviews were conducted on ecommerce web users. Respondents were chosen by using purposive sampling technique.The result of the research is a measurement model of e-commerce web quality using customer interface factors as dimensions. The attributes identified for measuring the quality of e-commerce web are 16 items grouped into 8 (eight) customer interface dimensions. The development of e-commerce website measurement model is constructed into the website www.cicommerce.id comprehensively and commercially to map the position of e-commerce web customer interface. ABSTRAK  Penelitian ini bertujuan untuk mengembangkan model pengukuran customer interface atau tampilan antar muka menggunakan 8C yaitu context, content, community, customization, communication, connection, commerce dan collaboration pada website atau situs e-commerce industry digital yang ada di Kalbar khususnya dari persepektif pengunjung. Model pengukuran customer interface akan dikembangkan untuk mengatasi keterbatasan-keterbatasan dari model yang umum digunakan yaitu webqual. Model pengukuran yang sesuai akan sangat membantu dalam meningkatkan tampilan antar muka website dengan platform e-commerce. Studi literatur dan wawancara akan digunakan untuk membangun model pengukuran. Studi dilakukan pada literatur-literatur mengenai model pengukuran kualitas web, konsep e-business dan e-commerce, serta faktor-faktor customer interface dalam web e-commerce. Wawancara dilakukan terhadap pengguna web e-commerce. Responden dipilih dengan menggunakan teknik purposive sampling.Hasil penelitian adalah sebuah model pengukuran kualitas web e-commerce yang menggunakan faktor-faktor customer interface (tampilan antar muka) sebagai dimensi-dimensinya. Atribut-atribut yang teridentifikasi untuk pengukuran kualitas web e-commerce berjumlah 16 item yang dikelompokkan ke dalam 8 (delapan) dimensi customer interface. Pengembangan model pengukuran website e-commerce dikonstruksi ke dalam website www.cicommerce.id secara komprehensif dan komersial untuk memetakan posisi customer interface web e-commerce.Kata kunci                  : Model Pengukuran, E-Commerce, Customer InterfaceKorespondensi             :  fennisupriadi@unmpuhpnk.ac.id
Quantitative and Qualitative Approach of Banking Performance measure Based on Job Satisfaction for Islamic and Conventional banks in Indonesia Mr Amrizal
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.v13i02.1321

Abstract

ABSTRACT  This study aims to fill in the gap on by identifying the performance measurement based on job satisfaction for Islamic and conventional banks in Indonesia. The study then investigates the influences of achievement, Recognition, work itself, responsibility and advancement to ward job satisfaction. This study is based on the Herzberg's theory , applying both quantitative and qualitative research design. Objects of research consist of three Islamic and conventional banks in Indonesia. For the quantitative analysis, respondents consist of 900 employees from Islamic and conventional banks in Indonesia, taking snowball sampling as the sample technique. Data garnered is analyzed, adopting confirmatory factory analysis research with Amos version 22. As for the qualitative data, informants consist of 18 human resource and technology managers of Islamic and conventional banks, taking purposive sampling as the sample technique. Researcher uses interview to collect data qualitative meanwhile data analysis use narrative analysis. Quantitative analysis found that partially all indicators of achievement, Recognition, work itself, responsibility and advancement have positive significant relationship and very strong influence for Islamic and conventional banks. Results of analysis of qualitative data confirms the quantitative findings; service trends and innovations in banking industries such as  achievement, Recognition, work itself, responsibility and advancement continue to raise job satisfaction expectations of service quality. Majority of the banks are raising this performance, evidenced by the increase in the number of service improvement initiatives rolled out by banks. This study implicates that, for managers to be able to gauge improved performance. They have to be able to identify and focus on employee who presents clear potential for long-term and mutually beneficial relationships.Keyword : Job satisfaction, Performance, Islamic banks, Conventional BanksCorrespondence to : amrizalusim@gmail.com
Persepsi Mahasiswa Akuntansi Terhadap Pentingnya Akuntansi Forensik Sebagai Pengajaran Akuntansi Di Universitas ( Studi Kasus Pada Universitas Muhammadiyah Surabaya ) Mr Andrianto; Rieska Maharani; Fitri Nuraini
BALANCE: Economic, Business, Management and Accounting Journal Vol 15, No 02 (2018)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v15i02.1786

Abstract

ABSTRACT  This study aims to explore the opinions of accounting students last semester regular morning and afternoon at the University of Muhammadiyah Surabaya regarding the perception of the importance of teaching curriculum Forensic Accounting in Indonesia. Student Accounting Forensic Accounting view that teaching is necessary and needs to be included in the curriculum of study Accounting. Both groups of respondents gave a special emphasis on the importance of teaching Forensic Accounting as part of efforts to eradicate corruption in Indonesia. The study also found that accounting students saw no serious obstacles in the implementation of Forensic Accounting in the accounting curriculum already now. Keywords                   : Forensic Accounting, Fraud, Accounting Curriculum.Correspondence to       : andrianto914@yahoo.com, rieskamaharani@gmail.com, ftr_account@yahoo.co.id ABSTRAK                Penelitian ini bertujuan untuk menggali pendapat mahasiswa akuntansi semester lalu reguler pagi dan sore hari di Universitas Muhammadiyah Surabaya mengenai persepsi pentingnya pengajaran kurikulum Forensik Akuntansi di Indonesia. Akuntansi Mahasiswa Akuntansi Forensik memandang bahwa mengajar itu perlu dan perlu dimasukkan dalam kurikulum studi Akuntansi. Kedua kelompok responden memberikan penekanan khusus pada pentingnya pengajaran Akuntansi Forensik sebagai bagian dari upaya untuk memberantas korupsi di Indonesia. Studi ini juga menemukan bahwa mahasiswa akuntansi tidak melihat kendala serius dalam pelaksanaan Akuntansi Forensik dalam kurikulum akuntansi sudah sekarang. Kata kunci : Akuntansi Forensik, Penipuan, Kurikulum Akuntansi.Korespondensi : andrianto914@yahoo.com, rieskamaharani@gmail.com, ftr_account@yahoo.co.id

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