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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 263 Documents

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Analisis Kinerja Keuangan Pemerintahan Dinas Lingkungan Hidup Berdasarkan Anggaran Harahap, Anggi Safriani; Lubis , Arnida Wahyuni
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah

This study aims into analyzing the financial performance of Local Governments it the environmental Service of import Sumatera Utara. A case study of employee operational expenditures by using independent ratio analysis. effectiveness ratio of Local revenue, efficiency ratio, and harmony ratio. based on the financial report of the government of the environment Office analysis techniques. the result of this study indicates that the financial performance of the North Sumatra environmental Service Government its into optimal.

Pengaruh Budaya Organisasi Dan Kepuasan Kerja Terhadap Kinerja Karyawan Dengan Komitmen Organisasional Sebagai Variabel Interverning Pada PT Growth Industri Sumatera Tjendana, Martinus
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah

Employee performance is the most important factor in improving the company's progress, therefore every company should pay attention to matters relating to employee performance where this research was carried out by paying attention to organizational culture and job satisfaction on employee performance with organizational commitment as an intervening factor. By taking a sample of 152 employees at PT Growth Industry Sumatra and analyzing it using SEM. The results show that organizational culture and job satisfaction, as well as organizational commitment, have a simultaneous and partial effect on organizational commitment. And Organizational Commitment affects employee performance

Pengaruh Perencanaan Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Parlindungan, Parlindungan
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah

The purpose of this study was to examine the effect of tax planning on earnings management in pharmaceutical companies listed on the Indonesia Stock Exchange. This type of research is associated with quantitative data types, as well as secondary data sourced which is assessed from the financial side of pharmaceutical companies listed on the Indonesia Stock Exchange. This study used a sample of 10 pharmaceutical companies listed on the Indonesia Stock Exchange. This study uses descriptive statistics and simple linear regression for data analysis. The results of this study indicate that tax planning has no significant effect on earnings management in pharmaceutical companies listed on the Indonesia Stock Exchange

Analisis Laporan Ikhtisar Realisasi Anggaran Untuk Menilai Pencapaian Kinerja Keuangan Pada Kantor Pemerintahan Dinas Lingkungan Hidup Provinsi Sumatera Utara Dewi, Khadijah Dinda Putri; Lubis, Arnida Wahyuni
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah

Budget Realization Report is a report that describes the realization of income, expenditure and financing for a period. Financial performance is a performance measure that uses financial indicators. This study aims to assess the financial performance of the North Sumatra Province Environmental Service Government Office for the 2018-2021 period by using the analysis of the Revenue Budget Variance Analysis, the Decentralization Degree Ratio, the Effectiveness Ratio of Regional Original Revenue, the Regional Expenditure Efficiency Ratio, and the Regional Expenditure Harmony Ratio. This research method uses a quantitative descriptive approach. The analysis method is carried out by assessing or measuring local government financial performance which is measured based on: Income Variance Analysis, Decentralization Degree Ratio, Regional Expenditure Efficiency Ratio, Effectiveness Ratio of Regional Original Revenue, Regional Expenditure Harmony Ratio. The results of research on financial performance at the North Sumatra Province Environmental Service show that 1) Realization of the revenue budget in 2021 is unfavorable but is good if viewed from the whole during the 2018-2021 period. 2) from the Decentralization Degree, showing a ratio of 100%, it can be concluded that the ratio is classified as very good. 3) Regional Expenditure Financial Performance with an average percentage ratio of 90.15% which is on a less efficient interval scale. 4) The PAD Effectiveness Ratio is said to be effective with an average percentage ratio of 120.43% which is included in the very Effective criteria. 5) Shopping Harmony can be concluded that the average percentage ratio is 83,02%.

Pengaruh Current Ratio, Debt to Assets Ratio, dan Total Asset Turn OverTerhadap Return On Asset Pada PT. ACE Hardware Indonesia Tbk Tahun 2014-2021 Siregar, Siti Aisyah
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah

The financial condition of a company is of course very necessary for various parties in need, including for potential investors and creditors and owners to ensure what the sustainability of the company is currently and in the future.To analyze can be done by doing a ratio of liquidity, solvability, activity, and profitability.The purpose of this study is to analyze and find out the influence of Current Ratio, Debt to Asset Ratio, and Total Asset Turn Over on Return On Assets at PT ACE Hardware Indonesia Tbk for the year 2014-2021.This research is an associative study with secondary data obtained from quarterly financial statements for 8 years.The analysis technique carried out is using Multiple Linear Analysis with the help of SPSS data processing.The results of the study said that partially the Current Ratio has no effect on Return On Assets, Debt to Asset Ratio has a negative and significant effect on Return On Assets, Total Asset Turn Over has a positive and significant effect on Return On Assets. While simultaneously Current Ratio, Debt to Asset Ratio, and Total Asset Turn Over have a positive and significant effect on Return On Assets in PT. ACE Hardware Indonesia Tbk 2014-2021. Keyword : Current Ratio; Debt to Asset Ratio; Total Asset Turn Over; Return On Asset

Analisis Akuntansi Zakat Dalam Meningkatkan Akuntabilitas Pada Badan Amil Zakat Nasional (BAZNAS) Kabupaten Deli Serdang Andani, Nova; Syafina, Laylan
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah

The accountability of an institution affects the level of trust of muzakki in paying zakat. Accountability can be realized by compiling financial reports in accordance with zakat accounting standards, namely PSAK 109. The purpose of the research conducted by the author is to find out how zakat accounting increases the accountability of the National Amil Zakat Agency (BAZNAS) Deli Serdang district. The method used in this study is qualitative and the source of data comes from interviews with staff and financial reports in the form of reports on the receipt and distribution of the National Amil Zakat Agency (BAZNAS) Deli Serdang district. In preparing financial reports, BAZNAS Deli Serdang Regency has not fully complied with PSAK 109, this has an impact on accountability which causes zakat receipts to be not optimal. To achieve this, it is necessary to conduct training for the Human Resources of BAZNAS Deli Serdang Regency so that they can provide an understanding of how to prepare financial reports in accordance with PSAK 109

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

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Home Page

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Editorial Team

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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

Editorial Address
Jl. Karya Jaya Komplek Taman Karya Jaya Indah

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