cover
Contact Name
Budi Wahyu Mahardhika
Contact Email
balance@um-surabaya.ac.id
Phone
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Journal Mail Official
balance@um-surabaya.ac.id
Editorial Address
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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 292 Documents
TINJAUAN KOMPREHENSIF TENTANG TINGKAT SUKU BUNGA, FLUKTUASI KURS RUPIAH PER DOLLAR AS DAN RETURN SAHAM Jeanne Asteria W
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.v5i01.707

Abstract

The objective of this paper is to explain that monetary condition is very closely related with the interest rate, value of foreign exchange and the performance of investment at Capital Market, especially the economic systems of developing countries like Indonesia, the role of Government Bank is very important to keep maintain the value of foreign exchange. Investor always wait and see before making decision to buy, sell or hold the stocks & all of the action depent on monetary situation, because they expect high return. Indonesian Government can create good condition in social and economic which means growth economic. Key Word: Interest Rate, Value of Foreign Exchange, Return of Capital Stock
FAKTOR-FAKTOR YANG MEMENGARUHI MINAT PENGGUNAAN E-MONEY (Studi pada Mahasiswa STIE Ahmad Dahlan Jakarta) Sulistyo Seti Utami; Berlianingsih Kusumawati
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.v14i02.1265

Abstract

ABSTRACT  The purpose of this study is to: (1) Analyze the effect of the use, convenience, and security of the interest of STIE Ahmad Dahlan Jakarta students in using e-money; (2) Analyzing the effect of e-money on the interest of STIE Ahmad Dahlan Jakarta students in using e-money; (3) Analyzing the Effect of e-money ease on the interest of STIE Ahmad Dahlan Jakarta students in using e-money; (4) Analyzing the effect of e-money security on the interest of STIE Ahmad Dahlan Jakarta students in using e-money. Type of Descriptive-Quantitative Research. The research variables consist of, X 1 = Usage X2 = Convenience, X3 = Security, Y = is interest in using e-money. Research Data is Primary Data, obtained from the results of the distribution of questionnaires designed with the scale linkert. The sample of the research was the students of STIE Ahmad Dahlan Jakarta chosen by event amounting to 100 respondents. Test Instruments using Test validity and reliability using SPSS. Technique Analysis, Multiple Regression, Classic Assumption Test, Hypothesis Test (Test F and Test t). The result showed Sig value. variable of usage (X1) 0,526> 0,05 so that H1 is rejected, e-money usage does not significantly influence student interest using e-money. It can be understood that the size of e-money does not affect students using e-money because e-money is the same with cash money (same function). Sig value. variable ease (X2) of 0.000 <from 0.05 so that H2 accepted e-money easiness significantly influence the interest of students in using e-money. The easier e-money is used, the higher the student's interest is using it. Sig value. Security (X3) is 0,036 <0,05 so that H3 accepted, e-money security influence to student interest using e-money. The higher the security of e-money then the student's interest in using e-money is higher.Keywords                   : e-Money, Usability, Convenience, SecurityCorrespondence to       : sulistyo.setiutami@gmail.com, berlianigsihkusumawati@gmail.com  ABSTRAK  Tujuan penelitian ini adalah untuk: (1) Meganalisis pengaruh kegunaan, kemudahan, dan keamanan terhadap minat mahasiswa STIE Ahmad Dahlan Jakarta dalam menggunakan e-money; (2) Menganalisis Pengaruh kegunaan e-money terhadap minat mahasiswa STIE Ahmad Dahlan Jakarta dalam menggunakan e-money; (3) Menganalisis Pengaruh kemudahan e-money terhadap minat mahasiswa STIE Ahmad Dahlan Jakarta dalam menggunakan e-money; (4) Menganalisis Pengaruh keamanan e-money terhadap minat mahasiswa STIE Ahmad Dahlan Jakarta dalam menggunakan e-money. Jenis Penelitian Deskriptif –kuantitatif . Variabel penelitian teridiri dari, X 1  = Kegunaan X2 = Kemudahan, X3 = Keamanan, Y = adalah minat menggunakan e-money. Data Penelitian adalah Data primer, diperoleh dari hasil peneyebaran kuesioner yang dirancang dengan skala linkert. Sampel Penelitian adalah mahasiswa STIE AD dipilih secara acara berjumlah 100 responden. Uji Instrumen dan Validitas Uji validitas dan reliabilitas menggunakan SPSS. Teknik Analisis, Regresi Berganda, Uji Asumsi Klasik, Uji Hipotesis (Uji F dan Uji t). Hasil penelitian menujukkan nilai Sig. variabel kegunaan (X1) 0,526 > 0,05 sehingga H1 ditolak, kegunaan e-money tidak berpengaruh secara signifikan terhadap minat mahasiswa menggunakan e-money. Hal ini bisa dipahami bahwa besar kecilnya kegunaan e-money tidak mempengaruhi mahasiswa menggunakan e-money karena kegunaan e-money sama dengan uang cash/uang tunai (fungsinya sama). Nilai Sig. variabel kemudahan (X2) sebesar 0,000 < dari 0,05 sehingga H2 diterima kemudahan e-money berpengaruh secara signifikan terhadap minat mahasiswa dalam menggunakna e-money. Semakin mudah e-money digunakan maka semakin tinggi minat mahasiswa menggunakannya. Nilai Sig. Keamanan (X3) sebesar 0,036 < 0,05 sehingga H3 diterima, keamanan e-money berpengaruh terhadap minat mahasiswa menggunakan e-money. Semakin tinggi keamanan e-money maka minat mahasiswa dalam menggunakan e-money semakin tinggi.Kata kunci                  : e-Money, Kegunaan, Kemudahan, KeamananKorespondensi             : sulistyo.setiutami@gmail.com, berlianigsihkusumawati@gmail.com
IMPLEMENTASI PRAKTEK MONOPOLI DI INDONESIA KASUS : LISENSI MC DONALD’S INDONESIA Tuti Andjarsari
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.v7i01.688

Abstract

Companies generally have several objectives, including the obtaining of profit, sales volume increase, improve and maintain the stock price of survival. Many ways can companies do to maintain the viability of which is to expand marketshare. Expansion of business by increasing marketshare to get to the overseas can be done by means of licenses or franchises (franchises).One of the biggest fast-food restaurant in the world is McDonald's Corporation is expanding its business done by way of granting franchises to consumers who qualify To give this franchise is not easy, where the prospective franchisee is required to attend training which is quite tight and with considerable cost. In 1991, McDonald's Corporation in theUnited States gives a monopoly franchise to Bambang Rachmadi through PT. Bina Nusa Rama (BNR) to manage a McDonald's inIndonesia.As an experienced entrepreneur who founded the Bambang Rachmadi local franchise under the name Toni Jack's, before the expiration of an agreement with McDonald's, this triggers the transfer of McDonald's franchises franchise that bears to the PT Rekso is also the holder of the National Food Sosro brand.Keywords : waralaba, marketshare.   
PENGARUH KREDIBILITAS PERUSAHAAN DAN PUBLIC FIGURE DALAM PERIKLANAN ONLINE TERHADAP SIKAP KONSUMEN Muhammad Aqsa
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.v14i01.1301

Abstract

ABSTRACT               Characteristics of public figures in advertising is often a critical success factor in promoting or advertising a product. Another factor that also needs to be considered is the credibility of the company. The credibility of the company becomes an important point that consumers always question. Credibility turns out to be the basis of long-term trust that is proven to be a crucial point in the development of a business.            The purpose of this study examines the effect of credibility of the company and public figure in online advertising on consumer attitudes. The research method used is to test how the degree of relationship between research variables, surveys conducted on internet users in the city of Palopo. This study took a sample of 200 consumers as respondents with the method of analysis used is Structural Equation Model.            The results of the analysis confirm that the credibility of companies and public figures have an influence on consumer attitudes toward advertising. The findings show that the credibility of companies and public figures plays an important role in stimulating consumer behavior both on attitudes toward advertising and increasing interest in purchases.Keywords                   : Company Credibility, Public Figure and Consumer Attitude.Correspondence to       : muhammadaqsa28@yahoo.co.id ABSTRAK              Karakteristik public figure dalam iklan sering kali menjadi faktor penentu keberhasilan dalam mempromosikan atau mengiklankan suatu produk. Faktor yang lain yang juga perlu diperhatikan adalah kredibilitas perusahaan. Kredibilitas perusahaan menjadi poin penting yang selalu dipertanyakan konsumen. Kredibilitas ternyata menjadi dasar terbentuknya kepercayaan jangka panjang yang terbukti menjadi poin krusial dalam pengembangan suatu bisnis.            Tujuan penelitian ini menguji pengaruh kredibilitas perusahaan dan public figure dalam periklanan online terhadap sikap konsumen. Metode penelitian yang digunakan adalah menguji bagaimana derajat hubungan antara variabel penelitian, survei dilakukan pada pengguna internet di kota Palopo. Penelitian ini mengambil sampel sebanyak200 konsumen sebagai responden dengan metode analisis yang digunakan adalah Structural Equation Model.            Hasil analisis menegaskan bahwa kredibilitas perusahaan dan public figure mempunyai pengaruh pada sikap konsumen terhadap iklan. Temuan menunjukkan bahwa kredibilitas perusahaan dan public figurememainkan peranan penting dalam men-stimulus perilaku konsumen baik sikap terhadap iklan, dan meningkatkan minat pembelian. Kata Kunci : Kredibilitas Perusahaan, Public Figure dan Sikap Konsumen.Korespondensi : muhammadaqsa28@yahoo.co.id
Kualitas Pelayanan Dampaknya Terhadap Kepuasan Dan Loyalitas Pasien Rumah Sakit Muhammadiyah Palembang Maftuhah Nurrahmi; Hardiansyah Al Fikri
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.v15i02.1783

Abstract

ABSTRACT               This research is formulated whether or not there was significant influence of service quality toward the patients’ satisfaction and loyality impact at mauhammadiyah hospital Palembang. This research was aimed at determining the significant influence of service quality toward the patients’ satisfaction and loyality impact at muhammadiyah hospital Palembang. This research type was such an associative. The research location was at muhammadiyah hospital of Palembang. There were 100 respondents used as sample of the research. The data sources were primary data and secondary data. To collect the data, the researcher used questionnaire. To analyze the data, the researcher used Structural Equation Model (SEM) for windows 8.70 version. The resuls showed that there was significant of service quality toward the patients’ satisfaction and loyality impact at muhammadiyah hospital Palembang. Keywords                   : service quality, patients’ satisfaction, loyality Correspondence to       : umiulul@gmail.com, ikhwanperindu@gmail.com  ABSTRAK               Rumusan masalah dalam penelitian ini yaitu 1) adakah pengaruh kualitas pelayanan  terhadap kepuasan pasien Rumah Sakit Muhamadiyah Palembang. 2) Adakah pengaruh kepuasan pasien terhadap loyalitas pasien Rumah Sakit Muhammadiyah Palembang. Tujuan penelitian ini 1) Untuk mengetahui pengaruh kualitas pelayanan terhadap kepuasan pasien Rumah Sakit Muhamadiyah Palembang. 2) Untuk mengetahui pengaruh kepuasan pasien terhadap loyalitas pasien Rumah Sakit Muhammadiyah Palembang. Jenis penelitian ini adalah asosiatif dengan tempat penelitian di rumah sakit Muhammadiyah Palembang. Penelitian ini menggunakan sampel sebanyak 100 responden. Data yang digunakan adalah primer dan sekunder, sedangkan teknik pengumpulan datanya adalah kuesioner. Adapun teknik analisis data yang dugunakan adalah Structural Equation Modelling (SEM) for windows versi 8.70. Hasil penelitian menujukkan bahwa 1) Kualitas pelayanan berpengaruh positif signifikan terhadap kepuasan pasien rumah sakit Muhammadiyah Palembang. 2) kepuasan pasien berpengaruh positif signifikan terhadap loyalitas pasien rumah sakit Muhammadiyah Palembang. Kata Kunci                  : Kualitas Pelayanan, Kepuasan Pasien, Loyalitas Pasein.Korespondensi             : umiulul@gmail.com, ikhwanperindu@gmail.com
HUBUNGAN KINERJA KEUANGAN DAN RASIONALITAS INVESTOR INDUSTRI MAKANAN MINUMAN SYARIAH YANG LISTED DI BURSA EFEK INDONESIA (BEI) Bayu Wijayantini; Maheni Ika Sari
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.v14i02.1281

Abstract

ABSTRACT  Companies that have a high rate of return, considered a company that has a good financial performance. This study examines to determine the relationship between financial performance with investor rationality in food beverages Syariah industry in BEI with prior 2013-2016. In majority, food beverages Syariah industry investors are still rational in investing their funds by considering the company's financial performance. A sample of 8 companies, it is known that 6 companies , is ICBP, MYOR, ROTI, SKBM and SKLT codes have the same pattern or trend, that is ROA and ROE increase, followed by increase of stock return,Key words : ROA, ROE,  Stock ReturnCorrespondence to : bayu@unmuhjember.ac.id, maheni@unmuhjember.ac.id ABSTRAK  Perusahaan yang memiliki tingkat return yang tinggi, dianggap sebagai perusahaan yang memiliki kinerja keuangan yang bagus. Studi ini bertujuan untuk mengetahui hubungan antara kinerja keuangan dengan rasionalitas investor pada industri makanan minuman syariah yang listed di BEI periode 2013-2016. Secara mayoritas, investor industri makanan minuman syariah, masih rasional dalam menginvestasikan dananya dengan mempertimbangkan kinerja keuangan perusahaan. Dari 8 perusahaan yang menjadi sampel, diketahui bahwa  6 perusahaan dengan kode ICBP, MYOR, ROTI, SKBM dan SKLT, memiliki pola atau trend yang sama, yaitu kenaikan ROA dan ROE, diikuti dengan peningkatan return saham perusahaan, begitu pula sebaliknya.Kata Kunci : ROA, ROE, Return Saham.Korespondensi : bayu@unmuhjember.ac.id, maheni@unmuhjember.ac.id
PENGARUH KEPUASAN KERJA TERHADAP PERILAKU ORGANIZATIONAL CITIZENSHIP BEHAVIOUR DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING (STUDI PADA KARYAWAN ADMINISTRATIF DI LINGKUNGAN UNIVERSITAS WIJAYA KUSUMA SURABAYA) Mrs Kristiningsih; Dewi Nuraini
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.v14i01.1323

Abstract

ABSTRACT  This study aims to examine the effect of job satisfaction on organizational citizenship behavior with affective commitment as a mediating variable. The research took the case to the administrative employees at Wijaya Kusuma University Surabaya.This research uses purposive simple random sampling where the respondent is selected with criterion: has been working in UWKS for one year or more than one year.There are 13 existing departments including administrationbureauand administration of the faculty. From the 150 respondents elected, it was only 117 questionnaires that are eligible for processing. The analytical technique used in this research  is Structural Equation Model by using AMOS ver 16 program statistic.From the nineteen job satisfaction indicators only nine are valid and reliable, while the five indicators for OCB are valid and reliable. Likewise seven indicators for commitment are valid and reliable.  The result of the research shows that job satisfaction has a direct effect on affective commitment. While Commitment has no significant effect on OCB, likewise Job satisfaction has no direct effect on OCB. So Commitment is not a mediating variable that connects between the job satisfaction and OCB.Keyword : Job satisfaction, affective commitment, organizational citizenship behaviourCorrespondence to : kristiningsih_uwks@yahoo.co.id
Penyusunan Neraca Dan Laporan Arus Kas Di Yayasan Masjid Al Fatah Comal Pemalang Sesuai PSAK No.45 Jilma Dwi Ayu Ningtyas; Nor Rahayu
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.v16i1.2451

Abstract

ABSTRACT Public sector accounting used by public institutions as a means of accountability to the public. Institutional public areas include government non-profit organizations and non-governmental non-governmental organizations. exp (foundations, non-governmental organizations, religious organizations, political organizations, etc.)The mosque is one of the nonprofit organizations in the religious field, in accordance with PSAK 45 on Nonprofit Organizations, that nonprofit organizations should also and are entitled to make financial reports and report to users of financial statements (Andarsari, 2016). The purpose of this study is to prepare a statement of financial position and cash flow statement in accordance with PSAK No. 45 at Masjid Al Fatah Comal Pemalang Foundation. The research object is Al Fatah mosque foundation which is located in Purwosari Village RT 02 RW 08 District Comal, Regency Pemalang. The research method used is observation, interview and documentation with descriptive analysis. The output of this research is in the form of financial report of Masjid Al Fatah Comal Pemalang Foundation in accordance with PSAK No. 45 and shows the balance sheet position in balance state amounting to Rp 1,362,568,000, - and the cash flow statement shows the remaining unused cash of Rp 11,133,000. The researcher's suggestion in the preparation of financial statements needs to be followed up, because the financial information can be known in detail and to know the development of the mosque's foundation every year. and should use cash basis method to make it easier.Keywords                    : Financial Statements, Nonprofit Organizations, PSAK No.45Correspondence to      : jilmadewi@gmail.com , norrahayu71@gmail.com ABSTRAK             Akuntansi sektor publik adalah akuntansi yang dipakai oleh lembaga-lembaga publik sebagai alat pertanggung jawaban kepada publik. Secara kelembagaan wilayah publik antara lain meliputi organisasi nirlaba pemerintahan dan organisasi nirlaba non-pemerintahan meliputi organisasi sukarelawan, rumah sakit, sekolah tinggi dan universitas, serta organisasi-organisasi non pemerintahan lainnya (yayasan,lembaga swadaya masyarakat, organisasi keagamaan, organisasi politik, dan lain sebagainya). Masjid merupakan salah satu organisasi nirlaba dalam bidang keagamaan, sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) 45 tahun 2015 tentang Organisasi nirlaba, bahwa organisasi nirlaba juga harus dan berhak untuk membuat laporan keuangan dan melaporkan kepada para pemakai laporan keuangan (Andarsari,2016).  Tujuan dari penelitian ini adalah untuk menyusun laporan posisi keuangan dan laporan arus kas yang sesuai dengan PSAK No. 45 di Yayasan Masjid Al Fatah Comal Pemalang. Obyek penelitian adalah yayasan masjid Al Fatah yang beralamat di Desa Purwosari RT 02 RW 08 Kecamatan Comal, Kabupaten Pemalang. Metode penelitian yang digunakan adalah observasi, wawancara dan dokumentasi dengan analisis deskriptifHasil output penelitian ini berupa laporan keuangan Yayasan Masjid Al Fatah Comal Pemalang yang sesuai dengan PSAK No. 45 dan menunjukan laporan posisi keuangan (neraca) dalam keadaan balance yaitu sebesar Rp 1.362.568.000,- dan pada laporan arus kas menunjukan sisa kas yang belum digunakan sebesar Rp 11.133.000,-. Saran peneliti dalam hal penyusunan laporan keuangan perlu ditindaklanjuti, karena agar informasi keuangan dapat diketahui secara detil serta  untuk mengetahui perkembangan yayasan masjid setiap tahunnya. dan sebaiknya menggunakan metode basis kas (cash basic) agar memudahkan.Kata kunci      : Laporan Keuangan ,Organisasi Nirlaba, PSAK No.45Korspondensi  : jilmadewi@gmail.com , norrahayu71@gmail.com
EFEK KOMUNIKASI DARI MULUT KEMULUT TERHADAP SIKAP DAN NIAT MEMBELI PRODUK PROSESOR AMD ATHLON DI YOGYAKARTA (Survey Pada Mahasiswa di Yogyakarta) Sri Kussujaniatun
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.v3i01.717

Abstract

Teknologi komunikasi melalui komputer. Prosesor salah satu komponen komputer yang paling penting dalam mengolah dan mengedit data. Keinginan dan kebutuhan konsumen begitu kompleks.  Informasi yang diperoleh konsumen sangatlah banyak. Komunikasi dari  mulut kemulut secara personal sangatlah berpengaruh pada keputusan pembelian dan preferensi konsumen dalam membeli sebuah produk apalagi produk tersebut sarat dengan muatan teknologi. Keyword :Komputer, Prosesori, komunikasi mulut ke mulut, dunia menjadi mengglobal.
MANAJEMEN LIKUIDITAS SEBAGAI PEDOMAN KERJA DUAL BANKING SYSTEM Indriatmini Noegroho
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.v11i02.626

Abstract

Liquidity Management in the framework of Dual Banking System. Liquidity management  is a problem that is very complekx in the operational activities of bank.  One of the main triggers  in bank  bankcruptcy,  both in small and large bank, is not because of loss caused by finding, but because of the bank failure to manage liquidity. This article discusses liquidity management in dual banking system. It is found that both SBIS and PUAS can not become the solution to the real problem that was faces by shariah banking an allocating idle money caused by overliquidity.

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