cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dianita Meirini
Contact Email
dmeirini@gmail.com
Phone
+6285841547785
Journal Mail Official
balance-febi@uinsatu.ac.id
Editorial Address
Jl. Mayor Sujadi Timur No. 46 Tulungagung 66221
Location
Kab. tulungagung,
Jawa timur
INDONESIA
Balance: Journal of Islamic Accounting
Published by Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung
ISSN : -     EISSN : 27747603     DOI : https://doi.org/10.21274/balance.v1i01.3154
Core Subject : Economy,
Economics, Econometrics & Finance
Islamic accounting, Corporate Islamic accounting, SMEs accounting, Public accounting, Financial Accounting, Management accounting, Taxation, Auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 52 Documents
 2   3   4   5   6 
THE EFFECT OF SHARIA AUDIT ON THE LEVEL OF PUBLIC TRUST IN THE NATIONAL ZAKAT AMIL TULUNGAGUNG Siti Zulaekah Zulaekah; Triya Oftafiana; Mei Azizatur Rohmah
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 3 No 2 (2022): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v3i2.5661

Abstract

A sharia audit is a procedure that entails a systematic review of a sharia financial institution's whole operation for conformity with sharia rules. Internal audits, external audits, and any other activities requiring adherence to sharia principles are examples of these activities. Internal and external auditors can both do Sharia audits. The general public's trust is crucial to the efficacy of zakat management. In part, a sharia audit can be used to maintain and ensure the integrity of zakat management organizations in their implementation of sharia principles. The goal of this study was to use a descriptive quantitative research technique as well as a literature review from relevant sources, including earlier studies. The findings suggest that implementing a good and legal sharia audit in zakat institutions will have a significant impact on the level of public trust. Sharia-compliant auditing is an important part of restoring public trust in zakat institutions.
THE EFFECT OF INFORMATION TECHNOLOGY, ORGANIZATIONAL COMMITMENTS, AND INTERNAL CONTROL SYSTEMS ON VILLAGE FUND MANAGEMENT ACCOUNTABILITY Alfina Ebrianty; Dianita Meirini
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 3 No 2 (2022): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v3i2.5931

Abstract

This study aims to examine the effect of the variables of using information technology, organizational commitment, and internal control systems on the accountability of village fund management partially and simultaneously. This research uses quantitative methods. Determination of the sample using a non-probability sampling technique with criteria for village officials who serve as village heads, village secretaries, heads of financial affairs, heads of planning affairs, heads of administrative and general affairs, heads of government sections, heads of welfare sections, and heads of service sections. The data used in the form of primary data by distributing questionnaires using a Likert scale to 122 village officials. The statistical methods used are data quality test, multiple linear regression analysis, classical assumption test, and hypothesis testing with the help of the IBM SPSS 25 application. From the results of this study, it was found that the use of information technology and internal control systems partially had a positive and significant effect on village fund management accountability, while organizational commitment partially did not have a positive effect on village fund management accountability. Based on the F test, it was found that the use of information technology, organizational commitment, and the internal control system simultaneously had a positive and significant effect on the accountability of village fund management.
THE IMPLICATION: IMPLEMENTATION PSAK 72 ON CORPORATE TAX 2019-2020 Yasmin Afnan Solekha
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 3 No 2 (2022): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v3i2.6314

Abstract

Tujuan penelitian untuk mengetahui dampak penerapan PSAK 72 pada implikasi pajak perusahaan 2019-2020. Metode penelitian menggunakan pendekatan kuantitatif melalui jenis korelasional. Populasi berjumlah 89, sampel diambil dengan teknik purposive sampling, didapatkan 32 sampel. Instrumen penelitian berupa dokumen, dianalisis menggunakan metode statistika inferensial, dengan uji normlitas dan uji wilcoxon. PSAK 72 mengatur pengakuan pendapatan dari kontrak dengan pelanggan. Menghapus konsep income accrual dan basic cash. Pendapatan diakui jika kewajiban telah terpenuhi. Mengakibatkan entitas mengalami penurunan pendapatan sebab banyak kontrak jangka panjang yang masih terjalin namun pada waktu yang akan datang pendapatan akan melonjak tinggi. Hasil penelitian, penerapan PSAK 72 berdampak pada implikasi pajak, berpengaruh pada pengakuan dan pembayaran pajak penghasilan badan. Terdapat disparitas pajak fiskal dengan pajak akuntansi, sebab konsep perolahan pada pajak fiskal sudah ditinggalkan dalam PSAK 72. Adanya disparitas ini tidak menutup entitas untuk tidak mematuhi pajak, sehingga konsekuensi yang harus dihadapi yakni adanya akselerasi pengakuan pajak. Pajak penghasilan badan diakui dan dibayarkan lebih cepat dibanding pendapatan yang belum diterima. SPT yang dilaporkan tetap berpedoman pada aturan fiskal. Jika tidak, kemungkinan entitas akan menerima denda dan sanksi atas ketidakpatuhan dalam pembayaran pajak
FACTORS AFFECTING OF SHARIA ACCOUNTING STUDENTS TO WORK IN SHARIA FINANCIAL INSTITUTIONS Nabilatul 'Athifah; Hendri Hermawan Adinugraha
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 3 No 2 (2022): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v3i2.6387

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh minat kerja pada mahasiswa akuntansi syariah di IAIN Pekalongan pada Lembaga Keuangan Syariah. Metode pengumpulan data pada penelitian ini adalah metode angket, yaitu dengan membagikan daftar pertanyaan (kuesioner) untuk diisi atau dijawab oleh responden kepada mahasiswa akuntansi syariah. Untuk mengelola dan menganalisis data yang diperoleh serta melakukan penelitian analisis kuantitatif menggunakan teknik analisis regresi linier berganda bertujuan untuk memperoleh pemahaman yang komprehensif tentang hubungan antar variabel dengan bantuan program SPSS 24. Hasil pengujian menunjukkan bahwa variabel pertimbangan pasar kerja, lingkungan kerja, dan spiritualitas tidak berpengaruh terhadap minat mahasiswa akuntansi syariah untuk bekerja di lembaga keuangan syariah, sedangkan variabel penghargaan finansial dan pengetahuan akuntansi syariah memiliki pengaruh yang signifikan terhadap minat mahasiswa akuntansi syariahbekerja di lembaga keuangan syariah, kemampuan prediksi kedua variabel tersebut terhadap minat 71,8% mahasiswa akuntansi syariah bekerja di lembaga keuangan syariah dan sisanya 26,9% dipengaruhi oleh faktor eksternal lainnya.
EMPIRICAL STUDY: THE ASSESSMENT OF FINANCIAL STATEMENTS IN INDONESIA ISLAMIC BANK BASED ON IFRS AND AAOIFI STANDARD Fauzatul Laily Nisa; Lilik Rahmawati
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 3 No 2 (2022): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v3i2.6972

Abstract

Abstract: This study aims to measure how far Indonesian Islamic banking adopts AAOIFI and IFRS standards in its financial reporting. This study uses the annual report of Indonesian Islamic banks in the period 2014-2018 obtained from 5 Islamic banks in Indonesia compiled from the official website of the five banks that were sampled. This research uses a quantitative approach by using a Content Analysis method. This study's results indicate that Indonesian Islamic banking is more inclined to adopt IFRS standards in its annual financial reports (annual report). It can be proven by the large number of percentages of Islamic banking that predominantly meet the total items selected as IFRS standards in its financial statements, compared to the percentage Islamic banking that matches the total items selected as AAOIFI standards. Keywords: financial statements; Islamic banks; IFRS; AAOIFI
THE INFLUENCE OF INTELLECTUAL CAPITAL ON THE FINANCIAL PERFORMANCE OF SHARIA PUBLIC BANK INDONESIA IN 2019-2021 Andriani Andriani; Della Rohmatul Fauziah
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 4 No 1 (2023): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v4i1.7426

Abstract

The increasing market share of Islamic banking makes competition between Islamic banks tighter. The increasing competition of Islamic banks can be overcome by improving their financial performance. Intellectual capital as one of the intangible resources is considered to have an influence on improving financial performance for Islamic banks. This study aims to determine the value of intellectual capital and the level of financial performance of Islamic commercial banks in Indonesia, as well as the effect of intellectual capital on the financial performance of Islamic commercial banks in Indonesia. The method used in this research is quantitative with secondary data sources. The sample technique is in the form of purposive sampling with a total n of 84 and using simple linear analysis. The results of the study indicate that there is a positive influence of intellectual capital on the financial performance of Islamic commercial banks in Indonesia.
REPUTATIONAL RISK MANAGEMENT STRATEGY AT INDONESIAN SHARIA BANK AND MUAMALAT INDONESIAN BANK Neni Utami; Rokhmat Subagiyo; Binti Nur Asiyah
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 4 No 1 (2023): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v4i1.7726

Abstract

Abstract. BSI and BMI suffered significant losses due to reputational risk. Reputation risks that occur can be properly handled so that losses that arise can be recovered immediately. This study aimed to determine the application of risk management to BSI and BMI and the application of reputation risk to BSI and BMI. The results of this study indicate that BSI and BMI have implemented risk management in accordance with POJK No. 65 of 2016. BSI and BMI have specific organizations to deal with risks, procedures, and the same problem focus on dealing with reputation risk even though the steps for implementing procedures between the two are different. BSI is more focused on strategic steps taken in overcoming risks, while BMI is not only focused on strategic steps taken but also focused on media coverage and communication management.
CHALLENGES IN APPLICATION BASED ACCOUNTING AND FINANCIAL MANAGEMENT PRACTICES FOR MICRO SMALL AND MEDIUM ENTERPRISES LANTIP SUSILOWATI BINTI SUWADJI
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 4 No 1 (2023): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v4i1.7975

Abstract

Abstract: Many micro, small and medium enterprises (UMKM) have not recorded their business finances so they cannot monitor their business development. For this reason, the purpose of this study is to carry out mentoring activities for micro, small and medium enterprises entrepeneurs in the practice of recording their business finances by using digital applications so that it is simpler and easier to present their financial reports according to SAK EMKM standards. Research that uses a qualitative approach with this type of descriptive research chooses the digital applications chosen to be used are SI APIK and Teman Bisnis because these two applications are easy to access with Android and are quite simple in their practical stages to be practiced with the UMKM community of the Cemoro Barong association, located in Tapan Village, Kedungwaru District, Tulungagung Regency, East Java Province which consists of 18 UMKM with various types of service, trading and manufacturing businesses. As a result, entrepreneurs in the community are enthusiastic about implementing this accounting application. The entrepreneurs can use this application to assist them in controlling merchandise stocks to compiling financial reports according to SAK EMKM standards. This application is suitable for use in recording business finances both services, trade and manufacturing.
HEALTH SERVICE EFFICIENCY: COST ANALYSIS OF TIME DRIVEN ACTIVITY BASED COSTING METHODS IN CAESAR SURGERY SERVICES IN PKU MUHAMMADIYAH HOSPITAL, YOGYAKARTA Faizal Satria Desitama; Muhammad Alhada Fuadilah Habib
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 4 No 1 (2023): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v4i1.8092

Abstract

Negative difference between the fee for cesarean surgery services provided by the hospital and the tariff claimed by BPJS resulted in the hospital bearing the cost difference. This study aims to determine the level of inefficiency in cesarean surgery healthcare services through cost calculation using the Time Driven Activity Based Costing (TDABC) method at PKU Muhammadiyah Yogyakarta Hospital. This study uses a qualitative approach with a case study strategy. The subjects of this research were determined using purposive sampling approach, involving 5 informants as personnel in each cost pool. In-depth interviews and documentation of internal financial data were used as data collection techniques. The results of this study show the presence of inefficiency in the Accommodation cost pool and the Cleaning service cost pool. Inefficiency in cesarean surgery services can be determined after analyzing the utilization of capacity, which is the end result of cost calculation using the TDABC method. The stages of cost analysis using the TDABC method in this study include: 1) Identification of Cost Pools, 2) Identification of total costs for each cost pool, 3) Determination of practical capacity and capacity cost rate for each cost pool, 4) Determination of time estimates for each cost pool, 5) Cost calculation, and 6) Analysis of capacity utilization to determine the level of inefficiency by calculating the percentage of available capacity compared to idle capacity. The results of this study are expected to provide input regarding the optimization of idle capacity, cost efficiency, and improvement of healthcare service processes in the hospital.
THE EFFECT OF CASH RATIO AND RETURN ON ASSET ON FIRM VALUE OF CONSTRUCTION COMPANIES SUB SECTOR LISTED ON THE IDX FOR THE 2019-2022 PERIOD Haikal Farrel Al-Kautsar; Alif Mulya Ardhani; Kholda Atiyatul Maula; Heikal Muhammad Zakaria Hakim
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 4 No 1 (2023): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v4i1.8151

Abstract

The rise of default problems due to poor asset management has an impact on decreasing investor confidence, which affects the value of a company. “This observation aims to examine how the correlation between Cash Ratio and Return on Assets on Company Value is proxied by Price to Book Value, both partially and simultaneously in building construction sub-sector companies with a focus on research for the period 2019 to 2022. This observation makes use of Multiple linear regression as a research method uses SPSS 25 with reference to the classical assumption feasibility test as well as the T-test and F-test. The results of this study show that partially, the cash ratio has a negative but not significant effect on firm value, while return on assets has a positive and significant effect on firm value. Simultaneously, the cash ratio and return on assets together have a positive and significant influence on firm value with a determinant contribution (R Adjusted Square) of 20.5% in explaining the escalation of firm value variables.

Page 4 of 6 | Total Record : 52

 2   3   4   5   6 

Filter by Year

2020 2025


Reset
Filter By Issues
All Issue Vol 6 No 1 (2025): Balance: Journal of Islamic Accounting Vol 5 No 2 (2024): Balance: Journal of Islamic Accounting Vol 4 No 1 (2023): Balance: Journal of Islamic Accounting Vol 2 No 02 (2021): Balance: Journal of Islamic Accounting Vol 3 No 2 (2022): Balance: Journal of Islamic Accounting Vol 3 No 1 (2022): Balance: Journal of Islamic Accounting Vol 2 No 01 (2021): Balance: Journal of Islamic Accounting Vol 1 No 02 (2020): Balance: Journal of Islamic Accounting Vol 1 No 01 (2020): Balance: Journal of Islamic Accounting