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Balance : Jurnal Akuntansi dan Manajemen
Published by Lembaga Riset Ilmiah
ISSN : 28292138     EISSN : 28292138     DOI : -
Core Subject : Economy, Science,
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.
Articles 5 Documents
Search results for , issue "Vol. 3 No. 2 (2024): Agustus 2024" : 5 Documents clear
Pengaruh Pengetahuan Investasi Dan Toleransi Risiko Terhadap Keputusan Investasi Dengan Minat Investasi Sebagai Variabel Intervening Pada Masyarakat Kecamatan Bandar Pulau Siregar, Shafa Kanna Anjani; Siregar, Qahfi Romula
Balance : Jurnal Akuntansi dan Manajemen Vol. 3 No. 2 (2024): Agustus 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v3i2.483

Abstract

Penelitian ini bertujuan untuk menguji pengaruh langsung dan tidak langsung pengetahuan investasi dan toleransi risiko terhadap keputusan investasi dengan minat investasi sebagai variabel intervening pada Masyarakat Kecamatan Bandar Pulau. Penelitian ini termasuk jenis penelitian kuantitatif. Sampel dalam penelitian ini dihitung menggunakan rumus slovin dengan hasil 100 responden Masyarakat Kecamatan Bandar Pulau. Penelitian ini menggunakan angket sebagai teknik pengumpulan data. Untuk menguji ketujuh hipotesis dalam penelitian ini menggunakan teknik analisis data dengan bantuan software SmartPLS. Hasil penelitian ini menyatakan bahwa Pengetahuan Investasi secara langsung mempengaruhi Keputusan Investasi. Toleransi Risiko mempengaruhi Keputusan Investasi. Pengetahuan Investasi mempengaruhi Minat Investasi. Toleransi Risiko mempengaruhi Minat Investasi. Minat Investasi mempengaruhi Keputusan Investasi. Dan secara tidak langsung Pengetahuan Investasi mempengaruhi Keputusan Investasi dengan Minat Investasi sebagai variabel intervening. Toleransi Risiko mempengaruhi Keputusan Investasi dengan Minat Investasi sebagai variabel intervening di Masyarakat Kabupaten Bandar Pulau. This study was conducted to examine the direct and indirect influence of investment knowledge and risk tolerance on investment decisions with investment interest as an intervening variable in Bandar Pulau District Community. This research belongs to the type of quantitative research. The sample in this study was calculated using the slovin formula with the results of 100 respondents of the Bandar Pulau District Community. This study used questionnaires as a data collection technique. To test the seven hypotheses in this study using data analysis techniques with the help of SmartPLS software. The results of this study state that Investment Knowledge directly affects Investment Decisions. Risk Tolerance influences Investment Decisions. Investment Knowledge affects Investment Interest. Risk Tolerance affects Investment Interest. Investment Interest influences Investment Decisions. And indirectly Investment Knowledge influences Investment Decisions with Investment Interest as an intervening variable. Risk Tolerance affects Investment Decisions with Investment Interest as an intervening variable in the Bandar Pulau District Community.
Pengaruh Sistem Informasi Pemasaran dan Kualitas Pelayanan Terhadap Kepuasan Konsumen Chandra, Dody Salden
Balance : Jurnal Akuntansi dan Manajemen Vol. 3 No. 2 (2024): Agustus 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v3i2.489

Abstract

This study aims to examine the effect of the Marketing Information System and service quality on customer satisfaction at PT. Kerata Api Indonesia Divre I North Sumatra Medan. The population is all customers of PT. Kereta Api Divre I North Sumatra Medan with a sample of 100 people selected randomly. This study confirms that both the Marketing Information System and service quality have a significant effect on customer satisfaction. An effective combination of these two elements can create an extraordinary customer experience, increase customer satisfaction and loyalty, and provide a sustainable competitive advantage for the company. SIP allows companies to collect and analyze consumer data in more depth, which helps in understanding their needs and preferences. High service quality, including fast responsiveness and effective solutions to customer problems, directly increases customer satisfaction. Penelitian ini bertujuan untuk menguji pengaruh system Informasi pemasaran dan kualitas pelayanan terhadap kepuasan konsumen pada PT. Kerata Api Indonesia Divre I Sumatera Utara Medan. Populasi adalah seluruh pelanggan PT. Kereta Api Divre I Sumut Medan dengan sampel sebanyak 100 orang yang dipilih secara acak. Penelitian ini menegaskan bahwa baik Sistem Informasi Pemasaran maupun kualitas pelayanan memiliki pengaruh yang signifikan terhadap kepuasan konsumen. Kombinasi yang efektif dari kedua elemen ini dapat menciptakan pengalaman pelanggan yang luar biasa, meningkatkan kepuasan dan loyalitas konsumen, serta memberikan keunggulan kompetitif yang berkelanjutan bagi perusahaan. SIP memungkinkan perusahaan untuk mengumpulkan dan menganalisis data konsumen secara lebih mendalam, yang membantu dalam memahami kebutuhan dan preferensi mereka. Kualitas pelayanan yang tinggi, termasuk responsivitas yang cepat dan solusi yang efektif terhadap masalah pelanggan, secara langsung meningkatkan kepuasan konsumen.
Determinan Rasio Keuangan terhadap Harga Saham Hidayat, Rahmat
Balance : Jurnal Akuntansi dan Manajemen Vol. 3 No. 2 (2024): Agustus 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v3i2.490

Abstract

Tujuan penelitian ini adalah untuk menguji faktor faktor yang berpengaruh terhadap harga saham berdasarkan rasio keuangan yang ada yakni, Current Ratio, Total Assets Turnover, Debt to Equity Ratio, dan Return on Assets (ROA), penelitian ini menggunakan pendekatan kuatitatif dengan populasi perusahaan otomotif yang terdaftar di bursa efek Indonesia, Teknik sampel menggunakan purphosive sampling dengan Jumlah sampel sebanyak 12 perusahaan. Berdasarkan pengujian dapat disimpulan pengaruh Current Ratio, Total Assets Turnover, Debt to Equity Ratio, dan Return on Assets (ROA) terhadap harga saham dimana masing-masing rasio keuangan tersebut memiliki pengaruh yang signifikan terhadap penilaian harga saham. Keterbatasan yang perlu diperhatikan dalam penelitian ini. Antar lain hubungan antara rasio keuangan dan harga saham dapat dipengaruhi oleh faktor-faktor eksternal seperti kondisi pasar, siklus ekonomi, dan peristiwa industri tertentu. Analisis hanya mencakup hubungan kausalitas yang terobservasi dalam data, sehingga tidak dapat menunjukkan hubungan sebab-akibat yang pasti antara rasio keuangan dan harga saham. Perbedaan metodologi dan pengukuran dalam penelitian-penelitian yang berbeda dapat menghasilkan hasil yang bervariasi. Implikasi dari penelitian ini adalah bahwa manajemen perusahaan dapat menggunakan rasio keuangan ini sebagai alat untuk mengelola kinerja keuangan dan mempengaruhi persepsi pasar terhadap nilai perusahaan. The objective of this research is to examine the factors influencing stock prices based on existing financial ratios, namely Current Ratio, Total Assets Turnover, Debt to Equity Ratio, and Return on Assets (ROA). This study adopts a quantitative approach focusing on the population of automotive companies listed on the Indonesia Stock Exchange. The sampling technique employed is purposive sampling with a total sample size of 12 companies. Based on the analysis, it can be concluded that Current Ratio, Total Assets Turnover, Debt to Equity Ratio, and Return on Assets (ROA) significantly influence stock prices, indicating their impact on stock valuation. Limitations to be considered in this study include the potential influence of external factors such as market conditions, economic cycles, and specific industry events on the relationship between financial ratios and stock prices. The analysis only covers observed causal relationships in the data, hence it cannot establish definitive cause-and-effect relationships between financial ratios and stock prices. Methodological differences across various studies may also lead to varied results. The implications of this research suggest that corporate management can utilize these financial ratios as tools to manage financial performance and influence market perceptions of corporate value.
Pengaruh Sosialisasi Keuangan Terhadap Perilaku menabung Melalui Literasi Keuangan Dan Pengelolaan Pada Generasi Z Di Kota Tanjung Balai Reiza Hasmaini; Siregar, Qahfi Romula
Balance : Jurnal Akuntansi dan Manajemen Vol. 3 No. 2 (2024): Agustus 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v3i2.491

Abstract

This research reviews the influence of financial socialization on saving behavior through financial literacy and financial management in Generation Z in Tanjung Balai City. The research aims to test, analyze and determine the influence of financial socialization on saving behavior through financial literacy and financial management in Generation Z in Tanjung Balai City. This research approach uses associative and quantitative research. And this research uses survey research by distributing a list of statements such as a questionnaire. The sample from this research was taken from one population, namely Generation Z in Tanjung Balai City, a sample of 100 respondents. In analyzing the data using Partial Least Square calculations with the SmartPLS application to be able to test the 7 hypotheses mentioned in this research. The research results show that financial socialization has a significant influence on saving behavior. Financial Socialization has a significant influence on Financial Literacy. Financial Socialization has a significant influence on Financial Management. Saving behavior has a significant influence on Financial Literacy. Saving behavior has a significant influence on Financial Management. And indirectly, financial socialization has a significant influence on saving behavior through financial literacy. Financial Socialization has a significant influence on saving behavior through Financial Literacy in Generation Z in the city of Tanjung Balai.
The The Long- and Short-Run Effects of GDP, Labor Force, and Industrial Growth on Unemployment in Indonesia Basuki, Agus Tri
Balance : Jurnal Akuntansi dan Manajemen Vol. 3 No. 2 (2024): Agustus 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v3i2.627

Abstract

This study investigates the impact of GDP per capita, labor force participation (LABOR), and manufacturing value added (MVA) on unemployment (UE) in Indonesia using annual data from the World Development Indicators (WDI) for the period 1990–2023. Employing an Error Correction Model (ECM), the analysis distinguishes between short-term dynamics and long-term relationships among the variables. The findings reveal that, in the long run, GDP per capita, LABOR, and MVA significantly influence unemployment. In the short run, however, only GDP per capita and MVA are found to have a statistically significant effect. The estimated Error Correction Term (ECT) of -0.505068 indicates a moderate speed of adjustment towards long-term equilibrium following short-term shocks.Policy Implications: The results suggest that promoting inclusive economic growth and enhancing the industrial sector's contribution to GDP can play a crucial role in reducing unemployment in Indonesia. Moreover, optimizing labor force participation through targeted employment and education policies could strengthen the long-term resilience of the labor market.Research Contribution: This study contributes to the existing body of literature by offering a comprehensive long-term and short-term perspective on the macroeconomic determinants of unemployment in a major emerging economy. By using up-to-date data and applying the ECM framework, the research provides valuable insights for policymakers seeking evidence-based strategies to address labor market challenges in developing countries.

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