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Balance : Jurnal Akuntansi dan Manajemen
Published by Lembaga Riset Ilmiah
ISSN : 28292138     EISSN : 28292138     DOI : -
Core Subject : Economy, Science,
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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 288 Documents
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Pengaruh Teknologi Society 5.0 Dan Transparansi Informasi Terhadap Akuntabilitas Pelaporan Keuangan Musdalifa; Masdar, Rahma; Din, Muhammad; Betty; Karim, Fikry
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.933

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh teknologi Society 5.0 dan transparansi informasi terhadap akuntabilitas pelaporan keuangan pada BPJS Kesehatan se-Provinsi Sulawesi Tengah. Pendekatan penelitian yang digunakan adalah kuantitatif asosiatif, dengan responden sebanyak 40 orang yang dipilih melalui teknik purposive sampling. Teknik analisis data menggunakan regresi linier berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa secara simultan, teknologi Society 5.0 dan transparansi informasi berpengaruh signifikan terhadap akuntabilitas pelaporan keuangan. Namun secara parsial, hanya variabel transparansi informasi yang berpengaruh signifikan, sedangkan teknologi Society 5.0 tidak menunjukkan pengaruh signifikan. Koefisien determinasi (Adjusted R²) sebesar 0,513 menunjukkan bahwa kedua variabel independen menjelaskan 51,3% variasi akuntabilitas pelaporan keuangan. Temuan ini menekankan pentingnya penerapan transparansi informasi yang memadai dan keterlibatan teknologi secara optimal dalam mendukung akuntabilitas keuangan di institusi publik.
Pengaruh Kinerja Anggota DPD RI Terhadap Kepuasan Masyarakat Melalui Pelayanan Publik Suranto, Dedi; Hasyim, Abdul Wahab; Abdurrahman, Ahmad Yani
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.938

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kinerja anggota DPD RI terhadap kepuasan masyarakat melalui pelayanan publik. Penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini yaitu Tokoh masyarakat, tokoh agama, tokoh adat, tokoh pemuda, ormas, dan mahasiswa. Di Provinsi Maluku Utara dengan jumlah 100 responden. Teknik analisis data yang digunakan dalam penelitian ini adalah menggunakan analisis SEM dengan menggunakan Smart Partial Least Square (PLS) versi 4.0 sebagai alat uji statistik. Hasil penelitian ini menunjukkan bahwa: (1) Kinerja anggota DPD RI tidak berpengaruh secara signifikan terhadap kepuasan masyarakat; (2) Kinerja anggota DPD RI berpengaruh positif dan signifikan terhadap pelayanan publik; (3) Pelayanan publik berpengaruh positif dan signifikan terhadap kepuasan masyarakat; (4) Pelayanan publik mampu memediasi pengaruh kinerja anggota DPD RI terhadap kepuasan masyarakat.   This study aims to determine the effect of the performance of DPD RI members on public satisfaction through public services. This study is a quantitative study. The population in this study consists of community leaders, religious leaders, traditional leaders, youth leaders, mass organizations, and students in North Maluku Province with a total of 100 respondents. The data analysis technique used in this study is SEM analysis using Smart Partial Least Square (PLS) version 4 as a statistical testing tool. The results of this study indicate that: (1) The performance of DPD RI members does not have a significant effect on public satisfaction; (2) The performance of DPD RI members has a positive and significant effect on public services; (3) Public services have a positive and significant effect on public satisfaction; (4) Public services are able to mediate the effect of DPD RI members' performance on public satisfaction.  
Pengaruh Komitmen Organisasional Terhadap Kinerja Pegawai Di Mediasi Oleh Kepuasan Kerja Pada Badan Penanggulangan Bencana Daerah Kabupaten Halmahera Selatan Tingkai, Jainudin; Hasyim, Abdul Wahab; Abdurrahman, Ahmad Yani
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.944

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh komitmen organisasional terhadap kinerja pegawai melalui kepuasan kerja. Penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini yaitu pegawai Badan Penanggulangan Bencana Daerah Kabupaten Halmahera Selatan. Jumlah sampel penelian adalah sebanyak 67 responden. Teknik analisis data yang digunakan dalam penelitian ini adalah menggunakan analisis SEM dengan menggunakan Smart Partial Least Square (PLS) versi 4 sebagai alat uji statistik. Hasil penelitian ini menunjukkan bahwa: (1) Komitmen organisasional tidak berpengaruh signifikan terhadap kinerja pegawai; (2) Komitmen organisasioal berpengaruh positif dan signifikan terhadap kepuasan kerja; (3) Kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja pegawai; (4) Kepuasan kerja mampu memediasi pengaruh komitmen organisasional terhadap kinerja pegawai.   This study aims to determine the effect of organizational commitment on employee performance through job satisfaction. This research is quantitative research. The population in this study were employees of the South Halmahera Regency Regional Disaster Management Agency. The number of research samples was 67 respondents. The data analysis technique used in this study was SEM analysis using Smart Partial Least Square (PLS) version 4 as a statistical test tool. The results of this study indicate that: (1) Organizational commitment does not have a significant effect on employee performance; (2) Organizational commitment has a positive and significant effect on job satisfaction; (3) Job satisfaction has a positive and significant effect on employee performance; (4) Job satisfaction is able to mediate the effect of organizational commitment on employee performance  
Peran Pelatihan dalam Memoderisasi Pengaruh Pengetahuan Perpajakan terhadap Kinerja Relawan Pajak Kantor Wilayah DJP PAPABRAMA Ma'ruf, Dian; Anakotta, Fanny Monica; Putuhena, Hempry
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.948

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan perpajakan terhadap kinerja relawan pajak, serta menguji secara empiris peran pelatihan sebagai variabel moderasi dalam hubungan tersebut pada relawan pajak di lingkungan Kantor Wilayah Direktorat Jenderal Pajak Papua, Papua Barat, dan Maluku (PAPABRAMA). Penelitian ini menggunakan pendekatan kuantitatif. Teknik pengambilan sampel yang digunakan adalah convenience sampling. Jenis data yang dikumpulkan merupakan data primer. Populasi dalam penelitian ini berjumlah 119 relawan pajak di wilayah kerja DJP PAPABRAMA, dengan jumlah sampel sebanyak 102 relawan pajak. Pengolahan data dilakukan menggunakan perangkat lunak Smart Partial Least Square (SmartPLS 4), dengan instrumen pengumpulan data berupa kuesioner yang diukur menggunakan skala Likert. Hasil analisis menunjukkan bahwa pengetahuan perpajakan berpengaruh positif dan signifikan terhadap kinerja relawan pajak. Namun demikian, pelatihan tidak terbukti secara statistik mampu memoderasi pengaruh pengetahuan perpajakan terhadap kinerja relawan pajak
Analisis Kemampuan Pengelolaan Keuangan dan Gaya Hidup terhadap Prestasi Belajar Mahasiswa Penerima Kip-Kuliah Manoma, Suharli
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.954

Abstract

This study aims to analyze and obtain empirical evidence regarding the ability to manage finances and lifestyle and their impact on the academic achievement of KIP-Kuliah recipient students at Hein Namotemo University. The type of research used is quantitative research with a descriptive approach. This study uses primary data by distributing questionnaires to respondents. The sampling technique is using Non-Probability Sampling with Convenience Sampling technique. The number of samples used is 30 respondents. The analysis used in the study is a multiple linear regression analysis model. Based on the results of the data analysis, it is known that the variables of financial management ability and lifestyle statistically have a positive and significant effect on the academic achievement of KIP-Kuliah recipient students. While the results of the simultaneous test show that the variables of financial management knowledge and lifestyle together have a significant effect on the academic achievement of KIP-Kuliah recipient students at Hein Namotemo University. The results of the determinant coefficient (R2) obtained an R-square value of 0.423 or 42.3%. This shows that 42.3% of the learning achievement of students receiving Kip-Kuliah is influenced by factors such as financial management skills and lifestyle, while the remaining 57.7% (100% - 42.3%) is influenced by other factors not explained in this study.
Analysis of User Perspectives on Features of Regional Government Information System (SIPD RI) in Palu Afrilia, Viki; Furqan, Andi Chairil; Karim, Fikry; Meldawati, Lucyani
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.956

Abstract

This research seeks to examine how users perceive the functionalities of the Regional Government Information System of the Republic of Indonesia (SIPD RI) as implemented in Palu City. The analysis is grounded in the End-User Computing Satisfaction (EUCS) framework, which encompasses five core dimensions: Content, Accuracy, Format, Ease of Use, and Timeliness. A quantitative approach was employed by distributing structured questionnaires to 230 respondents, all of whom are SIPD RI users across 41 Regional Government Organizations (OPD) in Palu City. Data analysis was conducted using SPSS software, encompassing assessments of instrument validity and reliability, tests for normality, multicollinearity, and heteroscedasticity, as well as the application of multiple linear regression to evaluate relationships among variables. The findings indicate that, on a partial basis, the variables of Content, Accuracy, and Format exert a significant and positive influence on user satisfaction. In contrast, Ease of Use and Timeliness do not exhibit a statistically significant impact, although their contributions remain positive. The main limitation of this study lies in its scope, which is confined to SIPD RI users within Palu City, and in its reliance on a closed-ended questionnaire, which limits the exploration of users’ subjective experiences and perceptions. Nevertheless, the study provides valuable insights by identifying key aspects of SIPD RI that require improvement and offering practical recommendations for system developers and local governments to enhance the sustainable utilization of SIPD RI.   This research seeks to examine how users perceive the functionalities of the Regional Government Information System of the Republic of Indonesia (SIPD RI) as implemented in Palu City. The analysis is grounded in the End-User Computing Satisfaction (EUCS) framework, which encompasses five core dimensions: Content, Accuracy, Format, Ease of Use, and Timeliness. A quantitative approach was employed by distributing structured questionnaires to 230 respondents, all of whom were SIPD RI users across 41 Regional Government Organizations (OPD) in Palu City. Data analysis was conducted using SPSS software, encompassing assessments of instrument validity and reliability, tests for normality, multicollinearity, and heteroscedasticity, as well as the application of multiple linear regression to evaluate relationships among variables. The findings indicate that, on a partial basis, the variables of Content, Accuracy, and Format exert a significant and positive influence on user satisfaction. In contrast, Ease of Use and Timeliness do not exhibit a statistically significant impact, although their contributions remain positive. The main limitation of this study lies in its scope, which is confined to SIPD RI users within Palu City, and in its reliance on a closed-ended questionnaire, which limits the exploration of users' subjective experiences and perceptions. Nevertheless, the study provides valuable insights by identifying key aspects of SIPD RI that require improvement and offering practical recommendations for system developers and local governments to enhance the sustainable utilization of SIPD RI.
Pengaruh Leverage, Ukuran Perusahaan dan Profitabilitas terhadap Harga Saham Perusahaan Infrastruktur Sektor Telekomunikasi yang Terdaftar di Bursa Efek Indonesia Anistya, Vinta; Clyde, Vierina; Bagaskara, Kurniarga; Fazri, Edward
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.957

Abstract

Penelitian ini bertujuan untuk menguji pengaruh  leverage, Ukuran Perusahaan dan Profitabilitas terhadap Harga Saham Perusahaan Infrastruktur Sektor Telekomunikasi yang terdaftar di BEI Periode 2019-2023. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan. Metode pengambilan sampel dilakukan dengan teknik purposive sampling dan diperoleh 15 perusahaan sebagai sampel, dengan total 75 observasi. Analisis data dilakukan menggunakan regresi linier berganda melalui bantuan program SPSS Statistics. Hasil penelitian menunjukkan bahwa, leverage dan profitabilitas tidak berpengaruh signifikan terhadap harga saham, sedangkan ukuran perusahaan berpengaruh positif dan signifikan. Namun, secara simultan ketiga variabel tersebut berpengaruh signifikan terhadap harga saham. Temuan ini menunjukkan bahwa kombinasi faktor-faktor fundamental perusahaan lebih berperan dalam memengaruhi keputusan investasi dibandingkan masing-masing variabel secara individu. Hasil penelitian ini selaras dengan teori sinyal (signaling theory) yang menyatakan bahwa informasi keuangan dapat menjadi sinyal penting bagi investor dalam menilai prospek suatu perusahaan.   This study aims to examine the effect of leverage, company size, and profitability on stock prices of telecommunications infrastructure companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. This study uses a quantitative approach with secondary data obtained from company financial reports. The sampling method was carried out using a purposive sampling technique and obtained 15 companies as samples, with a total of 75 observations. Data analysis was carried out using multiple linear regression with the help of the SPSS Statistics program. The results of the study indicate that leverage and profitability have no significant effect on stock prices, while company size has a positive and significant effect. However, simultaneously, all three variables have a significant effect on stock prices. This finding indicates that the combination of company fundamental factors plays a greater role in influencing investment decisions than each variable individually. The results of this study are in line with signaling theory which states that financial information can be an important signal for investors in assessing a company's prospects.
Pengaruh Pengembangan Sumber Daya Manusia Terhadap Kinerja Pegawai di Mediasi Komitmen Organisasi Ismail Idris; Abdul Wahab Hasyim; Sulfi Abdul Haji
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.958

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengembangan SDM terhadap kinerja pegawai dimediasi komitmen organisasi. Penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini yaitu pegawai Dinas Pendidikan dan Kebudayaan Provinsi Maluku Utara. Jumlah sampel penelian adalah sebanyak 125 responden. Teknik analisis data yang digunakan dalam penelitian ini adalah menggunakan analisis SEM dengan menggunakan Smart Partial Least Square (PLS) versi 4 sebagai alat uji statistik. Hasil penelitian ini menunjukkan bahwa: (1) Pengembangan SDM tidak berpengaruh signifikan terhadap kinerja pegawai; (2) Pengembangan SDM berpengaruh positif dan signifikan terhadap komitmen organisasi; (3) Komitmen organisasi berpengaruh positif dan signifikan terhadap kinerja pegawai (4) Komitmen organisasi mampu memediasi pengaruh pengembangan SDM terhadap kinerja pegawai.   This study aims to determine the effect of HR development on employee performance mediated by organizational commitment. This study is a quantitative study. The population in this study were employees of the North Maluku Province Education and Culture Office. The number of research samples was 125 respondents. The data analysis technique used in this study was SEM analysis using Smart Partial Least Square (PLS) version 4 as a statistical test tool. The results of this study indicate that: (1) Human resource development does not have a significant effect on employee performance; (2) Human resource development has a positive and significant effect on organizational commitment; (3) Organizational commitment has a positive and significant effect on employee performance; (4) Organizational commitment is able to mediate the effect of human resource development on employee performance.  
Pengaruh Determinan Pencegahan Kecurangan Alokasi Dana Desa Di Kecamatan Dompu Wardiati, Wardiati; Suhaety, Yeye; Sumarni, Sumarni
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.973

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh kompetensi aparatur desa, moralitas individu, sistem pengendalian internal, dan budaya organisasi terhadap pencegahan kecurangan (fraud) pada pemerintahan desa di Kecamatan Dompu. Dengan menggunakan pendekatan kuantitatif dan teknik analisis regresi linier berganda melalui SPSS 21, penelitian ini mengambil sampel sebanyak 36 responden dari sembilan desa. Hasil pengujian menunjukkan bahwa keempat variabel independen secara simultan maupun parsial berpengaruh signifikan terhadap pencegahan kecurangan. Nilai t hitung masing-masing variabel lebih besar dari t tabel, dan F hitung sebesar 4,241 juga lebih besar dari F tabel 3,316. Koefisien determinasi sebesar 30,3% menunjukkan bahwa variabel kompetensi aparatur desa, moralitas individu, sistem pengendalian internal, dan budaya organisasi secara bersama-sama dapat menjelaskan variasi dalam upaya pencegahan kecurangan. Implikasi dari hasil ini menunjukkan pentingnya peningkatan kapasitas aparatur desa melalui pelatihan, penguatan etika dan moral individu, serta penerapan sistem pengendalian internal yang baik. Budaya organisasi yang akuntabel juga menjadi faktor penting dalam menciptakan tata kelola pemerintahan desa yang bersih. Pemerintah daerah perlu menjadikan temuan ini sebagai dasar untuk menyusun strategi pengawasan dan pengembangan kapasitas SDM desa agar risiko penyimpangan anggaran dapat diminimalkan. Temuan ini juga dapat menjadi acuan bagi peneliti selanjutnya dalam menggali variabel lain yang memengaruhi pencegahan fraud di sektor publik.   This study aims to examine the influence of village officials' competence, individual morality, internal control systems, and organizational culture on fraud prevention in village governance in Dompu District. Using a quantitative approach and multiple linear regression analysis through SPSS 21, the study involved 36 respondents from nine villages. The results showed that all four independent variables had a significant influence on fraud prevention, both partially and simultaneously. Each variable's t-value exceeded the critical t-table value, and the F-test result (4.241) was greater than the F-table value (3.316). The coefficient of determination (R²) was 30.3%, indicating that the four variables jointly explain 30.3% of the variation in fraud prevention efforts.These findings imply the importance of enhancing the competence of village officials through training, strengthening individual ethics and morality, and implementing effective internal control systems. An accountable organizational culture is also critical in fostering clean and transparent governance. Local governments should consider these results in developing supervision strategies and human resource capacity-building programs at the village level to minimize the risk of fraud. Furthermore, the findings offer valuable insights for future research to explore additional factors influencing fraud prevention in the public sector  
Efektivitas Layanan Perbankan Digital dalam Meningkatkan Kinerja Keuangan Bank Milik Negara Hidayat, Rahmat
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.984

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh internet banking dan mobile banking secara simultan terhadap kinerja keuangan bank-bank milik negara (BUMN) yang terdaftar di Bursa Efek Indonesia. Jenis penelitian ini adalah penelitian asosiatif dengan pendekatan kuantitatif, menggunakan sampel seluruh bank BUMN yang terdaftar di Bursa Efek Indonesia. Teknik analisis yang digunakan adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa internet banking berpengaruh positif dan signifikan terhadap kinerja keuangan bank BUMN yang terdaftar di Bursa Efek Indonesia. Mobile banking juga memiliki pengaruh positif dan signifikan terhadap kinerja keuangan bank BUMN. Secara simultan, internet banking dan mobile banking memberikan pengaruh positif yang signifikan terhadap kinerja keuangan bank BUMN yang terdaftar di Bursa Efek Indonesia. Penelitian sebelumnya hanya menggunakan variabel mobile banking, sementara dalam penelitian ini, peneliti mengembangkan model dengan menambahkan variabel internet banking dan membatasi objek penelitian pada bank-bank BUMN, tidak seluruh bank di Indonesia. Oleh karena itu, perusahaan perbankan BUMN yang terdaftar di Bursa Efek Indonesia perlu menerapkan strategi yang tepat guna meningkatkan penggunaan internet banking dan mobile banking, agar jumlah transaksi melalui kedua layanan digital tersebut meningkat. Hal ini penting, karena internet banking dan mobile banking memberikan kontribusi terhadap peningkatan kinerja keuangan bank BUMN This study aims to analyze and determine the influence of internet banking and mobile banking simultaneously on the financial performance of state-owned banks (SOEs) listed on the Indonesia Stock Exchange. This type of research is an associative research with a quantitative approach, using a sample of all state-owned banks listed on the Indonesia Stock Exchange. The analysis technique used is multiple linear regression. The results of this study show that internet banking has a positive and significant effect on the financial performance of state-owned banks listed on the Indonesia Stock Exchange. Mobile banking also has a positive and significant influence on the financial performance of state-owned banks. Simultaneously, internet banking and mobile banking have a significant positive influence on the financial performance of state-owned banks listed on the Indonesia Stock Exchange. The previous study only used the mobile banking variable, while in this study, the researcher developed a model by adding the internet banking variable and limiting the research object to state-owned banks, not all banks in Indonesia. Therefore, state-owned banking companies listed on the Indonesia Stock Exchange need to implement the right strategy to increase the use of internet banking and mobile banking, so that the number of transactions through these two digital services increases. This is important, because internet banking and mobile banking contribute to improving the financial performance of state-owned banks

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