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Balance : Jurnal Akuntansi dan Manajemen

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Published by Lembaga Riset Ilmiah

ISSN : 28292138 EISSN : 28292138 DOI : -

Core Subject : Economy, Science,

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Balance : Jurnal Akuntansi dan Manajemen is a manuscript publication media that contains the results of Research in Accounting & Management that applies for peer review. Manuscripts published in Balance Jurnal Akuntansi dan Manajemen contain the results of scientific research, original articles, and new scientific reviews, Balance: Journal of Accounting and Management accepts manuscripts in research fields that include scientific fields: Financial Accounting, Government Accounting, Sharia Accounting, Audit, Accounting system, Tax Accounting, Sharia Banking, Human Resource Management, Financial Management, Marketing Management, Strategic Management, Electronic Marketing, Business, and Entrepreneurship.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 21 Documents

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Search results for , issue "Vol. 1 No. 2 (2022): Agustus 2022" : 21 Documents clear

Analisis Rasio Profitabilitas Pada PT. Wijaya Karya Beton Tbk Siregar, Rodizah; Syafina, Laylan
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022
Publisher : Lembaga Riset Ilmiah

The purpose of this study was to determine the financial performance of PT. Wijaya Karya Beton Tbk. If measured based on the Profitability Ratio. This type of research uses secondary data sourced from financial reports from 2018-2020. The results of the analysis show that the financial performance is still not good, because it is still below the average industry standard. Judging from the NPM, ROA and ROE, its financial performance is still not good because the value achieved is still below the standard average. The purpose of this study is to determine the financial performance of PT. Wijaya Karya Beton Tbk. If measured based on the Profitability Ratio. This type of research uses secondary data sourced from financial reports from 2018-2020. The results of the analysis show that the financial performance is still not good, because it is still below the average industry standard. Judging from the NPM, ROA and ROE, its financial performance is still not good because the value achieved is still below the standard average

Analisis Tingkat Kesadaran ASN Terhadap Disiplin Kerja Di BPPRD Provinsi Sumatera Utara Putri, Adella; Harahap, Muhammad Ihsan
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022
Publisher : Lembaga Riset Ilmiah

Discipline is an attitude in developing something properly. The discipline itself is compliance, order, and regularity related to all existing activities. Work discipline attitude is very much needed and needed in character development. Every individual who develops this disciplined attitude in each field of work will obtain maximum and optimal work results. State Civil Apparatus or ASN is a term for a professional group of employees who work in government agencies both at the central and regional levels. This study will be directly related to the discipline of the ASN in the Regional Tax and Levy Management Agency of North Sumatra Province. How are the sanctions and what penalties are applied in the violation of existing discipline and of course by the existing rules. Obstacles faced by an ASN in improving ASN Discipline are the lack of firmness of sanctions given by authorized officials and the erosion of ASN Discipline. The solution is to have strict sanctions/actions if an ASN is proven to have committed a disciplinary violation intending to provide a deterrent effect and shock therapy so that other ASNs do not imitate or commit more serious violations

Penerapan Good Corporate Goverence (GCG) Di Bank Sumut Syariah Azizahsekarningrum; Jannah, Nurul
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022
Publisher : Lembaga Riset Ilmiah

This paper discusses the application of good corporation governance in Islamic banks in North Sumatra. GCG is a process or structure to control and direct the company. Based on this understanding, GCG basically discusses how a company is managed and directed and coordinated properly. This type of research uses qualitative descriptive, namely by paying attention and describing the data from the results obtained to be described in order to get results that are supported by theory. The implementation of the implementation of good corporation governance at the Islamic Bank of North Sumatra has become a basic need that has become a necessity so that the corporate governance system at the Islamic Bank of North Sumatra runs well. If the good cooperation governance mechanism is carried out properly, it will be an added value to the Islamic bank of North Sumatra because good corporation governance can overcome if there is a violation such as providing maximum credit limits, low risk management practices, and the absence of transparent transactions between customers and shareholders in operational activities.

Analisis Sistem Penjualan Kredit Pada Perum Perumnas Project Sukaramai Sentraland Medan Chalista, Vidya; Lubis, Arnida
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022
Publisher : Lembaga Riset Ilmiah

The purpose of this study was to analyze the credit sales system at Perum Perumnas Sentraland Medan and to find out how the performance of Perum Perumnas Sentraland Medan in implementing the credit sales system. In this study, data were collected using direct survey techniques to the field or on the object of research using interviews and documentation. The results of this study are 1. Perum Perumnas Sentraland Medan Project Sukaramai is one of the state-owned enterprises engaged in the development of public housing. 2. Perum Perumnas in its credit sales system involves the bank as a third party in the process of selling KPA-Bank credit. 3. Overall, the implementation of the credit sales system at Perum Perumnas Sentraland Medan is quite good

Pengaruh Pendapatan Nasabah Terhadap Tingkat Pengembalian Pembiayaan Murabahah PT. Bank Muamalat Indonesia Tbk Kantor Cabang Binjai Muhammad Fitra Dana; Anjur Perkasa Alam
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022
Publisher : Lembaga Riset Ilmiah

The purpose of this study was to determine the effect of the magnitude of the influence and the relationship between customer income on the rate of return on murabahah financing at PT. Bank Muamalat Indonesia, Tbk Binjai Branch Office. The type of research carried out is quantitative research that emphasizes numerical data (numbers) which is processed by inferential statistical methods (performing analysis of relationships between variables by testing hypotheses). The source of this research data was obtained from the answers to the questionnaire given by the research respondents, namely customers who received cheap financing from PT. Bank Muamalat Indonesia. The results of the study explain that there is a significant influence between customer income on the rate of return on murabahah financing at PT. Bank Muamalat Indonesia, Tbk Binjai Branch Office. The income of customers for their business affects the rate of return on murabahah financing provided by PT. Bank Muamalat Indonesia, Tbk Binjai Branch Office to these customers amounted to 89.4%. There is a positive or in line between the Customer's Income (X) and the Rate of Return on Murabahah Financing (Y)

Pengaruh Sistem Human Resource Development (HRD) Terhadap Peningkatan Kinerja Karyawan Pada PT. Bank Syariah Indonesia Stabat Ardiansyah Putra; Sri Wahyuni
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022
Publisher : Lembaga Riset Ilmiah

This study aims to determine the effect of implementing the Human Resource Development (HRD) system on improving employee performance at PT. Bank Syariah Indonesia, Tbk KCP Stabat. This type of research is quantitative research. Methods of collecting data from data sources obtained through questionnaire answers given by research respondents, namely all employees at PT. Bank Syariah Indonesia, Tbk KCP Stabat. The data analysis technique used the stages of validity testing, reliability testing, normality testing, hypothesis testing, and multiple linear regression analysis. The results of the study show that the implementation of the Human Resource Development (HRD) system has a significant effect on improving employee performance at PT. Bank Syariah Indonesia, Tbk KCP Stabat. This is obtained through the results of hypothesis testing, namely the t test which shows a significant value less than 0.05 or (0.00 < 0.05) and t count > t table (4.563 > 2.10092) then there is an effect of variable X on Variable Y. The implementation of the Human Resource Development (HRD) system by PT. Bank Syariah Indonesia, Tbk KCP Stabat affect the increase in employee performance by 51.1%. There is a positive or consistent relationship between the implementation of the Human Resource Development (HRD) system and the improvement of employee performance, the better the implementation of the Human Resource Development (HRD) system by PT. Bank Syariah Indonesia, Tbk KCP Stabat, the increase in employee performance is also getting better, and vice versa if the implementation of the Human Resource Development (HRD) system by PT. Bank Syariah Indonesia, Tbk KCP If the stabat is bad, the employee's performance will also decrease

Pengaruh Deposit Mudharabah Terhadap Profit PT. Bank Sumut Syariah Tbk Kantor Cabang Binjai Tahun 2021 Agus Kamizar; Muhammad Arfan Harahap
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022
Publisher : Lembaga Riset Ilmiah

This study aims to determine the effect of the nominal amount of mudharabah deposits on the profits obtained by PT. Bank SUMUT Syariah Tbk Binjai Branch Office for the period 2019-2021. This type of research is quantitative research. The source of this research data is obtained from the financial statements of PT. Bank SUMUT Syariah Tbk Binjai Branch Office. Processing techniques and in this study using SPSS computer programs and Microsoft Office Excel. Data analysis techniques in this study used descriptive statistics, classical assumption test, hypothesis testing, and simple linear regression analysis. The results of the study show that there is a significant influence between mudharabah deposits on the profit of PT. Bank SUMUT Syariah Tbk Binjai Branch Office for the period 2019-2021 this is obtained from the results of the hypothesis test, namely the t-test which shows a significance value less than 0.05 (0.002 < 0.05) and a tcount > ttable (3.284 > 2.03224 ) then there is an effect of variable X on variable Y. Mudharabah deposits affect the profit of PT. Bank SUMUT Syariah Tbk Binjai Branch Office amounted to 21.8%, while the remaining 69.7% was influenced by other variables such as financing distribution, total bank capital, service income, fee-based income, and so on. There is a positive or in line relationship between Mudharabah Deposits (X) and Profit (Y), the higher the nominal amount of mudharabah deposits, the profit of PT. Bank SUMUT Syariah Tbk Binjai Branch Office will also be higher. Vice versa, if the nominal amount of mudharabah deposits has decreased, the profit of PT. Bank SUMUT Syariah Tbk Binjai Branch Office will also experience a decline.

Pengaruh Kode Etik Auditor Dan Kualitas Audit Terhadap Kualitas Laporan Keuangan Siringoringo, Zesen; Pangaribuan, Hisar
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022
Publisher : Lembaga Riset Ilmiah

The purpose of this study was to determine the effect of the Code of Ethics and the Quality of Auditing on the Quality of Financial Reporting. The target of this research is an Accounting Firm based on Java Island with a total sample of 117. The data collection method is a research method for direct opinions from accountants and this research data uses the SPSS application a process version 25.0. Test in this study used descriptive statistical tests, classical acceptance test ( normality test, multiple colinearity, and heterogeneity), and hypothesis testing (F test and T-test). The results of this study indicate that the audit code of ethics has a significant effect on the quality of auditors’ financial statements, which is very important in efforts to improve the quality of financial reporting and other results. It does not affect the quality of the report significantly

Analisis Peran Badan Usaha Milik Desa (BUMDes) Terhadap Peningkatan Kesejahteraan Masyarakat Di Desa Wisata Kembang Kuning, Kecamatan Sikur, Lombok Timur. Nurhayati, Nurhayati
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022
Publisher : Lembaga Riset Ilmiah

Village-Owned Enterprises (BUMDes) are business institutions managed by the community and village government in an effort to strengthen the village economy and build community social cohesion which is formed based on the needs and potential of the village. Community welfare is a condition that shows the state of people's lives which can be seen from the standard of living of the community. This study aims to determine the steps taken by BUMDes in improving the community's economy and the economic benefits felt by the community with the presence of BUMDes in Kembang kuning village. The research method used in this study is a descriptive approach with a naturalistic or qualitative approach. The data collection technique was in the form of observation consisting of in-depth interviews and documentation. The results of this study indicate that the management of BUMDes to improve welfare has not shown welfare to the community, because the data from 2017 to 2021 show a decline in the tourism sector which is deserted by tourists and a decrease in BUMDes finances which causes limited capital turnover. The BUMDes products offered are very helpful for the community in fulfilling their needs as an economic benefit but have not provided welfare to the community. Supporting factors in the management of BUMDes are tourism potential and increased resources to improve the performance of BUMDes managers in providing welfare to the community of Kembang kuning village.

Komunikasi Interpersonal Pimpinan Dalam Meningkatkan Kinerja Karyawan PT Bank SUMUT Syariah KCP Stabat Bambang Irwansyah; Yaumul Khair Afif
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022
Publisher : Lembaga Riset Ilmiah

The purpose of this study was to determine leadership interpersonal communication in improving employee performance at the Bank Sumut Syariah Office KCP Stabat. This type of research is qualitative research. Methods of collecting data by means of observation, interviews and documentation. Data analysis techniques used with data obtained through the process of data reduction, data presentation and conclusion drawing or verification. The results of this study show that the implementation of interpersonal communication at PT Bank Sumut Syariah KCP Stabat occurs directly (primary) and indirectly (secondary), between employees and leaders apply the law of positive attitudes in interpersonal communication including: openness, empathy, supportive attitude, positive attitude, equality. The importance of leadership interpersonal communication in improving employee performance, part of the interpersonal communication of leaders is able to have an impact on employee work motivation, because it is able to meet the needs of security, social needs, the need for appreciation, the need for self-actualization, but there are some needs that cannot be influenced by their existence. interpersonal communication, namely physiological needs and self-transcendence. Supporting factors for interpersonal communication include the internal factors of the personal communicator, speaking ethics with courtesy, realistic, time, place and openness. While the inhibiting factors for interpersonal communication of leaders in increasing employee work motivation include the intent of the communicator not being accepted by the communicant, presumptions between the communicator and the communicant, the communicator not being interested in communication.

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Home Page

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Contact Name Edisah Putra Nainggolan

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Contact Name
Edisah Putra Nainggolan

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lembagarisetilmiah@gmail.com

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+6282165975455

Journal Mail Official
balancejurnal@gmail.com

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