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Balance : Jurnal Akuntansi dan Manajemen
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 11 Documents
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Search results for , issue "Vol. 3 No. 3 (2024): Desember 2024" : 11 Documents clear
Pengaruh Sikap Keuangan Dan Pengalaman Keuangan Terhadap Keputusan Investasi Melalui Perilaku Pengelolaan Keuangan Pada Mahasiswa Kota Medan Inovia, Neni; Siregar, Qahfi Romula
Balance : Jurnal Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Desember 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v3i3.494

Abstract

Studi ini menyelidiki bagaimana sikap keuangan dan pengalaman keuangan terhadap keputusan investasi melalui perilaku pengelolaan keuangan pada mahasiswa Kota Medan, berdampak langsung dan tidak langsung. Studi ini mencakup jenis penelitian kuantitatif. Penelitian ini menghitung sampelnya menggunakan rumus Maximum Likelihood Estimation (MLE) berdasarkan hasil dari 104 mahasiswa dari Kota Medan. “Angket adalah metode pengumpulan data yang digunakan dalam penelitian ini. Software SmartPLS digunakan untuk menguji ketujuh hipotesis penelitian ini.” Hasil penelitian menunjukkan bahwa sikap keuangan dan pengalaman keuangan secara langsung mempengaruhi keputusan investasi; pengalaman keuangan mempengaruhi keputusan investasi; dan sikap keuangan secara tidak langsung mempengaruhi keputusan investasi melalui perilaku pengelolaan keuangan dan pengalaman keuangan. This study investigates how financial attitudes and financial experiences have a direct and indirect impact on investment decisions through financial management behavior in Medan City students. This study includes a quantitative type of research. In this research, the sample calculation uses the Maximum Likelihood Estimation (MLE) formula based on the results of 104 students from Medan City. “The questionnaire is the data collection method used in this research. SmartPLS software was used to test the seventh research hypothesis." The results of this research state that financial attitudes directly influence investment decisions. Financial Experience Influences Investment Decisions. Financial Attitudes influence Financial Management Behavior. Financial Experience Influences Financial Management Behavior. Financial Behavior Management influences Investment Decisions. And indirectly, financial attitudes influence investment decisions through financial management behavior. Financial Experience Influences Investment Decisions Through Financial Management Behavior in Medan City Students.
Assessing the Long-Term and Short-Term Influences on Trade Value in Indonesia: Evidence from Economic, Industrial, and Monetary Factors Basuki, Agus Tri
Balance : Jurnal Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Desember 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v3i3.608

Abstract

This study aims to analyse the impact of economic growth, inflation, exchange rates, industrial added value, and investment on Indonesia's trade value in the period 1989-2022. The data used were sourced from the World Development Indicators and analysed using the Error Correction Model (ECM) approach. The results of the study show that economic growth has a negative influence on the value of trade, both in the short and long term. On the other hand, inflation, the rupiah exchange rate against the dollar, industrial value-added, and investment have a positive influence on trade value, both in the short and long term. Based on these findings, policies that can be taken to increase Indonesia's trade value include: first, more stable economic policies to reduce the negative impact of economic growth on trade; second, monetary policy that can control inflation and maintain the stability of the rupiah exchange rate against the dollar; third, strengthening the industrial sector by encouraging investment and increasing industrial added value to increase export competitiveness; and fourth, policies that support a better investment climate to attract sustainable domestic and foreign investment. This research provides important insights for policymakers in formulating economic strategies that can support the increase in the value of Indonesia's trade in the global market.
Determinants of Poverty in Indonesia: A Dynamic Panel Analysis of Economic and Social Factors across 20 Provinces Prawoto, Nano
Balance : Jurnal Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Desember 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v3i3.609

Abstract

This study aims to analyze the influence of economic growth, population, general allocation funds (DAU), education budget, and foreign direct investment (FDI) on the number of poor people in 20 provinces in Indonesia in the 2012-2022 period. The analysis tool used in this study is the dynamic panel regression approach. This study found that in the short term, the number of people and DAU had a positive effect on the increase in the number of poor people, while the education and FDI budgets had a negative impact, reducing the number of poor people. In the long run, economic growth, population growth, and FDI have been shown to have a significant effect on reducing poverty rates. These findings provide important insights for government economic policy, which needs strengthen effective allocation of funds and focus on improving the quality of education and improving the investment climate to drive inclusive economic growth. In addition, policies that promote foreign investment and more efficient management of DAU can accelerate the poverty alleviation process in Indonesia.
Analisis Pengaruh Pemberian Insentif terhadap Produktivitas di Mediasi oleh Komitmen Organisasi Dara, Dara Alifa; Irwansyah, Irwansyah; Soalihin, Soalihin
Balance : Jurnal Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Desember 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v3i3.678

Abstract

Produktivitas pegawai merupakan salah satu tolok ukur utama dalam menilai kinerja suatu organisasi. Insentif merupakan bentuk penghargaan yang diberikan oleh organisasi kepada pegawai. Pegawai yang memiliki komitmen tinggi cenderung menunjukkan sikap loyal. Penelitian ini bertujuan untuk menganalisis pengaruh pemberian insentif terhadap produktivitas pegawai dengan komitmen organisasi sebagai variabel mediasi di Dinas Sekretariat Daerah Kabupaten Dompu.  Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan survei terhadap 158 pegawai.  Hasil penelitian menunjukkan bahwa insentif berpengaruh positif dan signifikan terhadap komitmen organisasi dan produktivitas pegawai, serta komitmen organisasi juga berpengaruh positif dan signifikan terhadap produktivitas pegawai.  Selain itu, komitmen organisasi terbukti memediasi pengaruh insentif terhadap produktivitas pegawai.  Penelitian ini memberikan implikasi bahwa pemberian insentif yang tepat dan peningkatan komitmen organisasi dapat menjadi strategi efektif untuk meningkatkan produktivitas pegawai di sektor publik. Employee productivity is one of the main benchmarks in assessing the performance of an organization. Incentives are a form of appreciation given by the organization to employees. Employees who have high commitment tend to show a loyal attitude. This study aims to analyze the effect of incentives on employee productivity with organizational commitment as a mediating variable at the Dompu Regency Regional Secretariat Office. The research method used is a quantitative approach with a survey of 158 employees. The results of the study indicate that incentives have a positive and significant effect on organizational commitment and employee productivity, and organizational commitment also has a positive and significant effect on employee productivity. In addition, organizational commitment is proven to mediate the effect of incentives on employee productivity. This study provides implications that providing appropriate incentives and increasing organizational commitment can be an effective strategy to increase employee productivity in the public sector.    
Pengaruh Kualitas Pelayanan, Harga dan Lokasi terhadap Kepuasan Konsumen Villa Kampoeng Anda Wulandari, Sukrani; Asdi, Asdi; MR, Basri Basir
Balance : Jurnal Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Desember 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v3i3.622

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan, harga, dan lokasi terhadap kepuasan konsumen pada Villa Kampoeng Anda di Tanjung Bira, Kabupaten Bulukumba. Penelitian ini memiliki kebaharuan dalam konteks pariwisata lokal, khususnya pada sektor akomodasi di daerah pesisir Sulawesi Selatan. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner kepada 165 responden yang pernah menginap di villa tersebut. Data dianalisis menggunakan uji validitas, reliabilitas, uji asumsi klasik, analisis regresi linear berganda, uji t dan uji F dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa kualitas pelayanan, harga, dan lokasi berpengaruh positif dan signifikan terhadap kepuasan konsumen baik secara parsial maupun simultan. Temuan ini memberikan rekomendasi bagi pengelola Villa Kampoeng Anda untuk terus meningkatkan pelayanan, penyesuaian harga yang kompetitif, serta mempertahankan lokasi strategis sebagai upaya meningkatkan loyalitas dan kepuasan pelanggan. This study aims to determine the influence of service quality, price, and location on customer satisfaction at Villa Kampoeng Anda in Tanjung Bira, Bulukumba Regency. The novelty of this research lies in the local tourism context, particularly in the coastal accommodation sector of South Sulawesi. A quantitative approach was applied with data collected through questionnaires distributed to 165 respondents who had stayed at the villa. The data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, and F-tests with the aid of SPSS software. The findings reveal that service quality, price, and location have a positive and significant effect on customer satisfaction, both partially and simultaneously. These results suggest that the villa management should enhance service quality, implement competitive pricing strategies, and maintain its strategic location to improve customer satisfaction and loyalty.  
Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual dan Gaya Hidup Hedonis terhadap Manajemen Keuangan Pribadi generasi Z Kurniawati, Viani; safitri, Teti Anggita
Balance : Jurnal Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Desember 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v3i3.670

Abstract

Latar belakang: Penelitian ini bertujuan untuk menganalisis pengaruh kecerdasan emosional, kecerdasan spiritual, dan gaya hidup hedonis terhadap manajemen keuangan pribadi generasi Z di Kabupaten Kotawaringin Timur. Metode: Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan jenis penyelidikan kausal. Data dikumpulkan melalui kuesioner yang disebarkan kepada 120 responden yang merupakan generasi Z dengan kriteria tertentu. Hasil: Hasil analisis menunjukkan bahwa kecerdasan emosional berpengaruh signifikan terhadap manajemen keuangan pribadi dengan nilai signifikansi 0,00. Sedangkan kecerdasan spiritual juga menunjukkan pengaruh signifikan dengan nilai signifikansi yang sama. Di sisi lain, gaya hidup hedonis tidak berpengaruh signifikan terhadap manajemen keuangan pribadi dengan nilai signifikansi 0,92. Hasil penelitian ini mengindikasikan bahwa peningkatan kecerdasan emosional dan spiritual dapat berkontribusi pada pengelolaan keuangan yang lebih baik di kalangan generasi Z. Kesimpulan: Kecerdasan emosional dan kecerdasan spiritual memiliki pengaruh signifikan terhadap manajemen keuangan pribadi generasi Z, sementara gaya hidup hedonis tidak berpengaruh signifikan. Peningkatan kecerdasan emosional dan spiritual dapat meningkatkan pengelolaan keuangan, sedangkan gaya hidup hedonis berpotensi menyebabkan masalah keuangan jangka Panjang. Background : This study aims to analyze the impact of emotional intelligence, spiritual intelligence, and hedonistic lifestyle on the personal financial management of Generation Z in Kotawaringin Timur Regency. The research employs a quantitative approach with a causal investigation type. Data were collected through questionnaires distributed to 120 respondents who meet specific criteria as members of Generation Z. Objective : The objective of this research is to test and analyze the influence of emotional intelligence, spiritual intelligence, and hedonistic lifestyle on the personal financial management of Generation Z. Method : The method used was quantitative, utilizing primary data collected through questionnaires. The sample consisted of 120 respondents residing in Kotawaringin Timur Regency. Result : The analysis indicates that emotional intelligence has a significant effect on personal financial management, with a significance value of 0.00. Similarly, spiritual intelligence also shows a significant influence with the same significance value. In contrast, the hedonistic lifestyle does not have a significant impact on personal financial management, with a significance value of 0.92. These findings suggest that enhancing emotional and spiritual intelligence can contribute to better financial management among Generation Z. Conclusion: Emotional intelligence and spiritual intelligence significantly influence the personal financial management of Generation Z, while the hedonistic lifestyle does not have a significant effect. Improving emotional and spiritual intelligence can enhance financial management, whereas a hedonistic lifestyle may be detrimental. This study emphasizes the importance of developing emotional and spiritual intelligence to improve the financial well-being of Generation Z.  
Optimalisasi Penganggaran Keuangan Daerah di Kecamatan Padangsidimpuan Selatan Kota Padangsidimpuan Provinsi Sumatera Utara Rangkuti, Ramy Afifah; Utomo, Decky Dwi; Nalien, Elvira Mulya
Balance : Jurnal Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Desember 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v3i3.701

Abstract

Penulisan ini bertujuan untuk mengetahui pengoptimalisasian anggaran keuangan daerah yang dilakukan oleh Kecamatan Padangsidimpuan Selatan Kota Padangsidimpuan Provinsi Sumatera Utara. Metode penelitian yang digunakan adalah studi kasus dengan pendekatan deskriptif kualitatif. Teknis analisis yang digunakan dalam penelitian ini adalah teknik analisis deskriptif yang diperoleh secara komprehensif, yang kemudian diuraikan sehingga diperoleh gambaran yang sistematis dan jelas. Jenis pengumpulan data dilakukan dengan cara wawancara dan observasi. Dari data tahun sebelumnya dapat disimpulkan bahwa pengelolaan keuangan daerah di Kecamatan Padangsidimpuan Selatan yang meliputi  perencanaan, penganggaran, penatausahaan, pelaporan, pertanggungjawaban, dan pengawasan keuangan sebelumnya telah berjalan dengan baik. Sedangkan informasi terbaru ini dengan adanya kebijakan efisiensi anggaran sebagai upaya pemerintah untuk mengoptimalkan penggunaan dana negara dengan cara mengurangi pemborosan dan meningkatkan efektivitas pengeluaran,  Kecamatan Padangsidimpuan Selatan melakukan perubahan perencanaan anggaran. Anggaran sangat berperan penting dalam pelaksanaan program kerja pemerintahan. Tanpa adanya anggaran yang memadai, memungkinkan suatu rencana maupun program kerja pemerintah tidak dapat tercapai dengan baik.  Anggaran membantu dalam merencanakan juga memprioritaskan pengeluaran keuangan. Oleh karena itu, sejalan dengan adanya kebijakan efisiensi anggaran perlu dilakukan perubahan perencanaan anggaran keuangan sesuai dengan prioritas rencana program kerja pemerintah di Kecamatan Padangsidimpuan Selatan.   This paper aims to determine the optimization of the regional financial budget carried out by Padangsidimpuan Selatan District, Padangsidimpuan City, North Sumatra Province. The research method used is a case study with a qualitative descriptive approach. The analysis technique used in this study is a descriptive analysis technique that is obtained comprehensively, which is then described so that a systematic and clear picture is obtained. The type of data collection is done by interview and observation. From the previous year's data, it can be concluded that regional financial management in Padangsidimpuan Selatan District which includes planning, budgeting, administration, reporting, accountability, and financial supervision has previously been running well. While this latest information with the existence of a budget efficiency policy as an effort by the government to optimize the use of state funds by reducing waste and increasing the effectiveness of spending, Padangsidimpuan Selatan District has made changes to budget planning. The budget plays a very important role in the implementation of government work programs. Without an adequate budget, it is possible that a government plan or work program cannot be achieved properly. The budget helps in planning and prioritizing financial expenditures. Therefore, in line with the existence of budget efficiency policies, it is necessary to make changes to financial budget planning in accordance with the priority of the government's work program plan in Padangsidimpuan Selatan District.  
Efisiensi dan Profitabilitas: Pengujian Peran Komisaris Independen Ramadona Simbolon
Balance : Jurnal Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Desember 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v3i3.741

Abstract

This study aims to analyze the effect of the Operating Expense Ratio to Operating Income (BOPO) on Return on Equity (ROE) and to examine the role of Independent Commissioners (KOMID) as a moderating variable. The population in this study consists of all companies within the BUMN Holding in Indonesia, which includes parent companies and subsidiaries designated by the Ministry of BUMN. The sample was determined using the purposive sampling method, resulting in 49 BUMN Holding companies that met the predetermined criteria, representing various industrial sectors within the BUMN holding, such as energy, finance, construction, and transportation. The research results reveal that BOPO and KOMID do not have a significant impact on ROE, and KOMID does not act as a moderator in that relationship. Reforms in the governance of state-owned enterprises (BUMN) and the substantial strengthening of the role of independent commissioners, not just quantitatively, are key to driving improvements in financial performance in the future.
Pengaruh Perputaran Kas, Perputaran Piutang, dan Perputaran Persediaan terhadap Profitabilitas pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2022–2023 Hakim; Muhamad Rijal Pamungkas; Loka Valmilatul Prayuga
Balance : Jurnal Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Desember 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v3i3.745

Abstract

Pada dasarnya profitabilitas pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2022 – 2023 dipengaruhi oleh beberapa faktor seperti perputaran kas, perputaran piutang dan perputaran persediaan. Berdasarkan hal tersebut maka tujuan dari penelitian ini adalah untuk mengetahui pengaruh perputaran kas, perputaran piutang dan perputaran persediaan terhadap profitabilitas pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia Tahun 2022 – 2023. Penelitian ini menggunakan metode kuantitatif. Populasi sasaran penelitian ini yaitu perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia yang memiliki kelengkapan data laporan keuangan dan laporan tahunan pada tahun 2022- 2023. Penelitian ini melibatkan 43 perusahaan. Penelitian ini menggunakan teknik analisis berganda. Data diperoleh dari situs web resmi milik Bursa Efek Indonesia yaitu www.idx.co.id dan diolah menggunakan SPSS 25 For Windows. Berdasarkan hasil penelitian yang diperoleh, perputaran kas, perputaran piutang dan perputaran persediaan berpengaruh signifikan terhadap profitabilitas. Uji determinan variabel independen menunjukan adanya pengaruh sebesar 31,7% terhadap variabel dependen.
Sistem Akuntansi Manajemen dan Pengambilan Keputusan UMKM: Review Literatur terhadap Efektivitas dan Kesiapan Digital Firman, Dody
Balance : Jurnal Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Desember 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v3i3.769

Abstract

Penelitian ini bertujuan untuk menelaah efektivitas sistem akuntansi manajemen (SAM) dalam mendukung pengambilan keputusan pada Usaha Mikro, Kecil, dan Menengah (UMKM), serta menganalisis kesiapan digital yang menjadi prasyarat implementasinya di era transformasi teknologi. Metode yang digunakan adalah Systematic Literature Review (SLR) dengan pendekatan kualitatif, berdasarkan sumber-sumber ilmiah dari database terkemuka seperti Scopus, ScienceDirect, dan Google Scholar pada periode 2015–2025. Hasil kajian menunjukkan bahwa digitalisasi SAM mampu meningkatkan efisiensi operasional, akurasi data, dan kecepatan pelaporan, namun masih dihadapkan pada hambatan seperti keterbatasan literasi digital, biaya implementasi, dan resistensi perubahan. Kesiapan digital UMKM sangat dipengaruhi oleh ketersediaan infrastruktur teknologi, kompetensi sumber daya manusia, kondisi finansial, dan budaya organisasi yang mendukung inovasi. Penelitian ini memberikan kontribusi teoritis dalam pengembangan model kesiapan digital UMKM serta menawarkan implikasi praktis bagi pengambil kebijakan, pelaku UMKM, dan peneliti selanjutnya untuk mendukung transformasi akuntansi digital secara lebih inklusif dan berkelanjutan. This study aims to examine the effectiveness of Management Accounting Systems (MAS) in supporting decision-making within Micro, Small, and Medium Enterprises (MSMEs), while also analyzing the digital readiness required for its implementation in the era of technological transformation. A qualitative Systematic Literature Review (SLR) method was employed, drawing from reputable academic databases such as Scopus, ScienceDirect, and Google Scholar, covering the period from 2015 to 2025. The findings reveal that digital MAS enhances operational efficiency, data accuracy, and real-time reporting, yet implementation remains challenged by limited digital literacy, high adoption costs, and resistance to change. Digital readiness among MSMEs is strongly influenced by technological infrastructure availability, human resource competence, financial capacity, and an organizational culture that embraces innovation. This study contributes theoretically by offering a framework of digital readiness for MSMEs and provides practical implications for policymakers, MSME actors, and future researchers to promote inclusive and sustainable digital accounting transformation.

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