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INDONESIA
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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PENGARUH PERILAKU WAJIB PAJAK MENGENAI PEMAHAMAN DAN KESADARAN TERHADAP KEPATUHAN MEMENUHI WAJIB PAJAK Dahruji Inar
BALANCE: Economic, Business, Management and Accounting Journal Vol 7, No 01 (2010)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v7i01.691

Abstract

This research is associative, the study titled "Effect of Taxpayer Behavior Regarding the level of understanding and awareness Taxpayers Taxpayers Against The Taxpayer Compliance Liabilities In Addressing taxation", empirical studies on individual taxpayers in the District of Bangkalan. This research aims to to determine the effect between two or more variables. This study proves the hypothesis that the taxpayer awareness and understanding of the taxpayer to have effect on an individual taxpayer compliance. Based on research conducted in conjunction with data analysis and testing, it was found that the taxpayer awareness of the partial effect on the compliance of the taxpayer. So is the understanding by the partial taxpayer also affect taxpayer compliance. In addition, jointly or taxpayer awareness and understanding of tax payers also have an impact on taxpayer compliance. Key words: awareness of the taxpayer, the taxpayer understanding, compliance of the tax payer.
Determinan Willingness To Pay Rumah Tipe 36 Kabupaten Bantul Nugraheni Rintasari; Rifki Khoirudin
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.v15i02.1305

Abstract

ABSTRACTIn general, willingness to pay (WTP) or desire to pay is defined as the amount that a consumer can pay to obtain a good or service. In this study, willingness to pay is devoted to the purchase of type 36 homes in Bantul District. This study intends to answer questions about the attributes that consumers favored related to type 36 homes in Bantul District. There are seven attributes tested in this research, namely location, security, facilities, payment, design, placement, and price. The location is divided into four options, namely proximity to the school, proximity to the workplace, proximity to shopping centers, and proximity to health facilities. For security, provided two options, namely guarded security guards and not guarded. The facility attributes are divided into three namely the availability of sports facilities, places of worship, and playground. For the payment offered two options, namely credit and cash. The design is divided into two namely luxury and minimalism. For the landing is divided into three, namely front, center, and rear. The last factor is price, divided into three namely Rp 300.000.000,00, Rp 350.000.000,00, and Rp 400.000.000,00.The data are sourced from questionnaires distributed to 116 respondents in Bantul District, Special Province of Yogyakarta. Respondents of this research are employees of government and private organizations working in Bantul District. Further data is processed and analyzed using conjoint analysis. For all respondents who are permanent employees, both public and private with an income level ranging from Rp 3,000,000.00 to Rp 5.000.000,00 have willingness to pay for type 36 homes with consideration of location close to the workplace, guarded security, there are play facilities, can be paid on credit, luxury design with the location at the back, and the price ranges from Rp 300.000.000,00.Keywords                   : Willingness to Pay, Home Stay, House type 36Correspondence to      : rifki.khoirudin@ep.uad.ac.id ABSTRAK  Secara umum willingness to pay (WTP) atau keinginan untuk membayar didefinisikan sebagai jumlah yang dapat dibayarkan seorang konsumen untuk memperoleh suatu barang atau jasa.  Dalam penelitian ini, willingness to pay dikhususkan pada pembelian rumah tipe 36 di Kabupaten Bantul. Penelitian ini bermaksud menjawab pertanyaan mengenai atribut yang disukai konsumen terkait rumah tipe 36 di Kabupaten Bantul. Ada tujuh atribut yang diuji dalam penelitian ini, yaitu lokasi, keamanan, fasilitas, pembayaran, desain, perletakan, dan harga. Lokasi dibagi menjadi empat pilihan, yaitu kedekatan dengan sekolah, kedekatan dengan tempat kerja, kedekatan dengan pusat perbelanjaan, dan kedekatan dengan fasilitas kesehatan. Untuk keamanan, disediakan dua pilihan, yaitu dijaga satpam dan tidak dijaga satpam. Atribut fasilitas dibagi menjadi tiga yaitu ketersediaan fasilitas olahraga, tempat ibadah, dan tempat bermain. Untuk pembayaran ditawarkan dua pilihan, yaitu kredit dan tunai. Desain dibagi menjadi dua yaitu mewah dan minimalis. Untuk perletakkan dibagi menjadi tiga, yaitu depan, tengah, dan belakang. Faktor terakhir yaitu harga, dibagi menjadi tiga yaitu Rp 300.000.000,00, Rp 350.000.000,00, dan Rp 400.000.000,00.Data bersumber dari kuesioner yang disebarkan kepada 116 responden di Kabupaten Bantul, Propinsi Daerah Istimewa Yogyakarta. Responden penelitian ini adalah karyawan organisasi pemerintah maupun swasta yang bekerja di Kabupaten Bantul. Selanjutnya data diolah dan dianalisis menggunakan analisis konjoin. Untuk responden yang keseluruhannya merupakan pegawai tetap, baik negeri maupun swasta dengan tingkat penghasilan berkisar antara Rp 3.000.000,00 hingga Rp 5.000.000,00 memiliki willingness to pay untuk rumah tipe 36 dengan pertimbangan lokasi yang dekat dengan tempat kerja, dijaga satpam, terdapat fasilitas bermain, dapat dibayar secara kredit, desain mewah dengan letak di belakang, dan harga berkisar Rp 300.000.000,00.Kata kunci                   : Willingness to Pay, Rumah Tinggal, Rumah tipe 36Korespondensi             : rifki.khoirudin@ep.uad.ac.id
PENGARUH MODAL KERJA TERHADAP LIKUIDITAS PADA KEGIATAN USAHA PERDAGANGAN Sofiah Nur Iradawati
BALANCE: Economic, Business, Management and Accounting Journal Vol 8 No 01 (2011)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v8i01.677

Abstract

Working capital is one of important factors in conjunction with the company's day-to-day activities, as well as indicate the level of security (margin of safety) for the creditors, especially short-term creditors. The importance of working capital for the company as proposed by S. Munawir (1997; 116) as follows: "The availability of working capital should be sufficient in number in the sense to be able to pay for the expenses or the company's day-to-day operations, because with sufficient working capital will be profitable for the company, as well as allow the company to operate economically or efficient, and the company is not experiencing financial difficulties. Working capital in an operation or spinning in the company, as long as the business is concerned in the state. Working capital turnover period (Working Capital Turn Over Period) begins at a time when invested in the components of working capital to return to the time when the cash, the shorter the faster turnover means higher turnover or turnover rate (Turn over rate is). Bambang Riyanto (1999; 54) in his book "Fundamentals of corporate expenditures" said: "How long period working capital turnover is dependent on how long the turnaround in each component of working capital and also said that the working capital turnover for merchandise is faster than the turnover period keija for goods that undergo the process of production ". To finance working capital can come from short-term debt, long term debt and equity capital. How to finance current assets this have any impact on the liquidity and profitability of the company. From the view of liquidity, current assets should dibelanjai with long-term debt and equity capital for the long life of the credit term is taken to mean the company the opportunity to obtain cash inflows so that the company can repay its debts. If the shorter the life of the credit means that the shorter the company the opportunity to obtain cash inflows, so the more likely it can not pay back its debts maturing. Being from the profitability point of view, it is precisely the use of long-term debt to finance assets will increase costs, because of the period in which the loan is not used for the company but had to pay interest. Another case when companies use short-term debt as short-term debt can be paid back over a period in which the debt is not necessary. So it is clear that how current assets will have a significant dibelanjai on liquidity and profitabitas company. Basically the capital expenditure policy can be divided into three, namely:1) conservative spending policy: Here companies finance most of its short term financial needs with long-term spending. It is intended as a precaution in case of deviation company's net cash inflows are not having trouble paying their obligations in cash. If it happens as expected cash flows, the company will pay interest for the period in which the funds are not actually needed. 2) Aggressive Spending Policy: The policy is all fixed asset purchases financed by the company's long-term capital, but most of the permanent current assets financed with short-term credit. As a result, the company should be able to renew short-term debt that is embedded in a permanent asset, and this involves the risk borne by the company, and 3) Moderate Spending Policy: In this policy permanent financing than with the nature of the assets, the company tried to bring the maturity between assets and liabilities and their rigorous. If total assets increased permanent, it will be financed with equity, long term debt and a permanent part of current liabilities,  Kata Kunci: Aktiva, Pembelanjaan, Likuiditas, Profitailitas.
LOYALITAS KONSUMEN Yuni Istanto
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.v4i01.715

Abstract

Industrial organizations which a mature stage, which deal with the limited prospects in keeping a high development number (Jarvis &Mayo, 1986) look for a way which they can use to prevent their market. One of the strategies which is identified has a connection with the consumen-supplier relation concept, in which the loyality programs are considered as the most important aspect (Palmer, 1994) In adopting the loyality programs, the companiy’s main focus is not for getting new consumens, but for getting the remained consumens’s loyality, and in the end, for increasing the relation of supplier and consumens (Zeitham/Bitner, 1996). This study discuss the definition, usage & loyality dimention.
THE EFFECTIVENESS OF TRAINING TOWARDS JOB SATISFACTION WITH JOB PERFORMANCE AS A MEDIATING VARIABLE AT AGRICULTURAL AGENCY: EVIDENCE FROM MALAYSIA Nurul Muniroh Basir; Sentot Imam Wahjono
BALANCE: Economic, Business, Management and Accounting Journal Vol 11 No 02 (2014)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v11i02.628

Abstract

The aim of this research is to study the effectiveness of training towards job  satisfaction with  job  performance as  mediating  variable.  This  research conducted by Qualitative approach with Path Analysis. The population of this research are  1,597  employees in  Muda  Agricultural Development Authority (MADA),   Kedah,   Malaysia.   310   sets   of   questionnaires   distributed   to respondents and 222 are collected back for analysis with SPSS. This research found that Job Satisfaction influence by Training directly or through by Job Performance, but better through by. These research findings have theoretical implications that the effectiveness og the employee’s job performance after training should be through the achievement of job satisfaction first.Training,  job  performance,  job  satisfaction,  Muda  Agricultural  Development Authority (MADA) Malaysia.Structure, Growth Rate, Profitability, Cash Flow and Firm Size
Kepuasan Konsumen: Faktor-Faktor Yang Mempengaruhi Marlina Kurnia; Mr Suwiknyo
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.v15i01.1264

Abstract

ABSTRACT  This article investigates the influence of brand awareness, perceived quality, brand association, brand loyalty, tangible, reliability, responsiveness, assurance, empathy customer satisfaction. The population is the customer in BPR Meru Sankara, the sample is taken with convinience with slovin method. Using sample 96 and tested using SPSS software. The results of this study show Perception Quality, Reliability, Responsiveness and Empatimiliki influence and significant to Customer Satisfaction. Thus the proposed hypothesis proves true. As for Brand Awareness, Brand Associations, Brand Loyalty, Physical Evidence and Guarantee no effect on Customer Satisfaction so that the hypothesis proposed is not proven. Further research is expected to add variable motivation and corporate culture in researching customer satisfaction.Keywords                   : Brand Quality, Sistem Quality, customer satisfactionCorrespondence to       : marlinakurnia@ummgl.ac.id ABSTRAK  Penelitian ini ingin mengetahui faktor yang memepengaruhi kepuasan konsumen, seperti brand awareness, perceived quality, brand association, brand loyalty, tangible, reliability, responsiveness, assurance, empathy. Populasi dalam penelitian ini adalah nasabah BPR Meru Sankara, denagn teknik pengambilan sample dengan accidental sampling. Sampel yang digunakan adalah 96 dan diolah menggunakan SPSS software.Hasil dari penelitian ini menjelaskan hubungan antara Perception Quality, Reliability, Responsiveness dan Empatimemiliki pengaruh pada kepuasan pelanggan.Sedangkan hubungan antara Brand Awareness, Brand Associations, Brand Loyalty, Physical Evidence dan Guarantee tidak memiliki pengaruh pada Customer Satisfaction . Penelitian selanjutnya diharapkan dapat menambah variabel yang diteliti yaitu motivasi dan kepuasan pelanggan.Kata kunci                     : Brand Quality, Sistem Quality, customer satisfactionKorespondensi             : marlinakurnia@ummgl.ac.id
SISTEM PERBANKAN DAN PERSOALAN RIBA DALAM ISLAM ”MENUJU SISTEM PERBANKAN DAN PERBUATAN MASYARAKAT YANG BEBAS DARI UNSUR RIBA” Qurratul A’yun Nailufarh
BALANCE: Economic, Business, Management and Accounting Journal Vol 5, No 02 (2008)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v5i02.696

Abstract

Perbankan adalah suatu lembaga yang melaksanakan tiga fungsi utama yaitu menerima simpanan uang, meminjamkan uang, dan jasa pengiriman uang. Di dalam sejarah perekonomian kaum muslimin. Fungsi-fungsi bank telah dikenal sejak jaman Rasulullah SAW, fungsi-fungsi tersebut adalah menerima titipan harta, meminjamkan uang untuk keperluan konsumsi dan keperluan bisnis, serta melakukan pengiriman uang.Dalam islam, uang dipandang sebagai alat tukar, bukan suatu komoditi. Diterimanya peranan uang bertujuan untuk melenyapkan ketidakadilan, ketidakjujuran, dan sistem tukar menukar dalam kegiatan ekonomi atau yang biasa disebut dengan barter. Barter dalam kegiatan ekonomi islam sudah tergolong sebagai Riba Fadl, yang dilarang dalam agama, sedangkan peranan uang sebagai alat tukar dibenarkan (Mannan, Abdul, 1997; 162). Oleh karena itu, perlu adanya sikap kehati–hatian dalam suatu akad atau transaksi, terutama yang berkaitan dengan jual beli, karena sistem yang berkaitan dengan unsur riba bisa saja terjadi.Ada keyakinan dikalangan umat Islam bahwa bank syariah tidak menjalankan sistem ribawi. Selain karena berpedoman pada tata cara syariah Islam, bank syariah juga dianggap tidak memberikan bunga, tapi bagi hasil. Hal ini berbeda dengan bank konvensional pada umumnya. Apalagi diperkuat oleh fatwa MUI yang mengatakan bahwa bunga bank adalah riba, bank syariah mungkin bebas dari sistem bunga, tapi hampir mustahil terbebas dari sistem ribawi.Untuk  itu kita perlu memahami dengan benar tentang konsep riba dan keberadaannya dalam sistem perbankan, baik dalam sistem perbankan konvensional maupun perbankan syariah, bagaimana dengan keberadaan Perbankan Syariah itu sendiri, untuk itu kita juga perlu mengetahui Prinsip dan Produk perbankan syariah yang bebas dari unsur riba, serta bagaimana tentang konsep bunga dalam perbankan dan lembaga keuangan lain yang telah dikenal dimasyarakat kita selama ini.
ANALISIS DEMAND DAN ELASTICITY IMPLEMENTASINYA TERHADAP KEBIJAKAN HARGA Jun Surjanti
BALANCE: Economic, Business, Management and Accounting Journal Vol 7, No 01 (2010)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v7i01.687

Abstract

In this paper will be expanded discussion of the elasticity of demand, particularly in the real case that occurred, related to the policies that apply specifically to the case of sugar as a result of agricultural production. The case of sugar until very interesting discussion considering that there are various problems to be solved with economic studies and practical studies. In connection with Fridmen theory states that the actual purchase decision is based on income and the long period of time. Friedmen also argues that the existence of a temporary tax or any time, then the tax changes do not affect or small effect on the demand for consumer goods. This means that the tax does not affect spending patterns. Tax policy was actually causing problems sugar sugar availability nationally. Tax policy impact on the sugar turns over supply that ultimately led to the availability of the goods exceeds domestic needs. Further demand is expected to lower the sugar, besides the fact that it contradicts the theory of supply and demand, the price of sugar in the country to be expensive. This suggests that the problem of the gap between the expectations of theory, policy set and the fact that there are inconsistent. Meanwhile, from the consumer side, it turns out sugar is a requirement in elastic. Fridmen not explain the assumptions used by type of goods or elatis is elastic. In addition, consumers were not considering the duration and permanent income consumers do not consider in the decision to purchase sugar. Meanwhile, agricultural product tax relief in the long run it did not cause the mechanism of sugar prices running as it should, but instead result in increases in the price of sugar which harm consumers. Under existing conditions, Friedmen theory, the application should consider elatisitas an item. In addition, the government should set the highest price policy (Ceillling Price) to protect consumers. 
Pengaruh Faktor-Faktor Lingkungan Kerja Internal Dan Pekerjaan Terhadap Motivasi Kerja Karyawan Pada PT. Warnatama Cemerlang Gresik M Anang Firmansyah; Budi Wahyu Mahardhika
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.v15i02.1782

Abstract

ABSTRACT  Environmental factors that can affect employee work motivation are reliable, work environment factors and external work environment factors. Internal working environment factors include infrastructure, funding sources, control or supervision, procedures, supervision, working conditions, work climate and welfare.While the external work environment factors, including: science and technology, global environment, law, marketing, information, products and services / services. Based on multiple linear regression analysis it is known that internal work environment variables have a dominant influence on employee work motivation, it is seen from the value of multiple linear regression contribution and beta value of 0.424 one unit. Results calculation of multiple correlation coefficient of 0.714 this means that between the internal work environment and work simultaneously have a positive relationship to employee motivation. Coefficient of determination doubled (R2) that is equal to 0,510 which means that existence of rise and fall of work motivation of employees can be explained by internal work and work environment simultaneously equal to 51% and the remaining 49% explained other variables not examined in this research model. Keyword                     : Internal Working Environment, Work and Work MotivationCorrespondence to        : anangfirmansyah.61@gmail.com,budi.w.mahardhika@gmail.com ABSTRAKFaktor lingkungan yang dapat mempengaruhi motivasi kerja karyawan adalah faktor lingkungan kerja yang dapat diandalkan dan faktor lingkungan kerja eksternal. Faktor lingkungan kerja internal meliputi infrastruktur, sumber pendanaan, kontrol atau pengawasan, prosedur, pengawasan, kondisi kerja, iklim kerja dan kesejahteraan. Sedangkan faktor lingkungan kerja eksternal, termasuk: ilmu pengetahuan dan teknologi, lingkungan global, hukum, pemasaran, informasi, produk dan layanan / layanan. Berdasarkan analisis regresi linier berganda diketahui bahwa variabel lingkungan kerja internal memiliki pengaruh dominan terhadap motivasi kerja karyawan, hal ini dilihat dari nilai kontribusi regresi linier berganda dan nilai beta 0,424 satu unit. Hasil perhitungan koefisien korelasi berganda sebesar 0,714 ini berarti bahwa antara lingkungan kerja internal dan kerja secara simultan memiliki hubungan positif terhadap motivasi kerja karyawan. Koefisien determinasi dua kali lipat (R2) yaitu sebesar 0,510 yang berarti bahwa adanya naik turunnya motivasi kerja karyawan dapat dijelaskan oleh kerja internal dan lingkungan kerja secara bersamaan sebesar 51% dan sisanya 49% menjelaskan variabel lain yang tidak diteliti dalam model penelitian ini. Kata Kunci        : Lingkungan Kerja Internal, Motivasi Kerja dan KerjaKorespondensi  : anangfirmansyah.61 @ gmail.com, budi.w.mahardhika @ gmail.com
Pengaruh Strategi Bauran Pemasaran Terhadap Peningkatan Penjualan Pada Produk Dr. Kebab Bara Satriya Sidoarjo Nur Achmad Rofi’i; Didin Fatihudin; Mochamad Mochklas
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.v16i1.3141

Abstract

ABSTRACT  DR. KEBAB Bara Satriya is one of the fast food businesses in Sidoarjo regency. The purpose of this research is to find out which of the variables (product, price, promotion, place) has a dominant influence on the increase in sales of DR. KEBAB Bara Satriya, and to find out whether marketing strategies (marketing mix) have a simultaneous influence on increasing sales of DR. KEBAB Bara Satriya.The method of approach to this research is a quantitative approach, the technique of collecting data with questionnaires and the sampling technique used is accidental sampling with a total of 60 respondents. The analytical method used is the method of multiple linear regression analysis using the normality test, hypothesis testing, F test, and t test. The data processed using the SPSS program produces the following regression equation: Y = 6.685+ 0.290X1 + (-0.266X2) + 0.462X3 + 0.364X4 + e. Based on hypothesis testing the results of the F test show that the marketing mix independent variables which include products, prices, promotions and places of influence simultaneously on increasing sales. While the t test shows that promotion is a variable that has a dominant influence on increasing sales.Keywords                   : Marketing Mix, Increased SalesCorrespondence to       : mmochklas@gmail.com ABSTRAK DR. KEBAB Bara Satriya merupakan salah satu bisnis makanan cepat saji yang terdapat di kabupaten Sidoarjo. Tujuan dari peneltian ini untuk mengetahui manakah dari variabel (product, price, promotion, place) yang berpengaruh dominan terhadap peningkatan penjualan produk DR. KEBAB Bara Satriya, dan untuk mengetahui apakah strategi pemasaran (marketing mix) berpengaruh secara simultan terhadap peningkatan penjualan produk DR. KEBAB Bara Satriya.Metode pendekatan penelitian ini adalah pendekatan kuantitatif, teknik pengumpulan datanya dengan kuesioner dan teknik sampling yang digunakan adalah accidental sampling dengan jumlah 60 responden. Metode analisis yang digunakan adalah metode analisis regresi linier berganda dengan menggunakan uji normalitas, uji hipotesis, uji F, dan uji t. Data-data diolah dengan menggunakan program SPSS menghasilkan persamaan regresi sebagai berikut : Y = 6,685+ 0,290X1 + (-0,266X2) + 0,462X3 + 0,364X4 + . Berdasarkan pengujian hipotesis hasil uji F menunjukkan bahwa variabel bebas bauran pemasaran yang meliputi produk, harga, promosi dan tempat berpengaruh secara simultan terhadap peningkatan penjualan. Sedangkan uji t menunjukkan bahwa promosi adalah variabel yang berpengaruh secara dominan terhadap peningkatan penjualan.Kata kunci                  : Bauran Pemasaran, Peningkatan PenjualanKorespondensi             :  mmochklas@gmail.com

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