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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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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.

Pengaruh Budaya Organisasi, Stres Kerja Terhadap Kinerja Karyawan dan Kepuasan Kerja Sebagai Variabel intervening (Studi Empiris Pada PT Panca Putra) Karo-karo, Alex P.; Ongsa, Rezeki
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022
Publisher : Lembaga Riset Ilmiah

The purpose of the study entitled The influence of organizational culture and work stress on employee performance and to determine the role of job satisfaction in the relationship between organizational culture, work stress and employee performance of PT Panca Putra. This study uses 102 respondents, the analytical technique used is a path analysis technique (parth analysis) using the SPSS version 17.0 program. And the results of the study indicate that organizational culture variables affect employee performance, job stress affects employee performance, job satisfaction mediates the influence of organizational culture and employee performance. Job satisfaction mediates the effect of job stress and employee performance. Although the results are getting smaller after employee satisfaction mediates.

Pengaruh Pengalaman Kerja, Pendidikan dan Independensi Auditor Terhadap Kualitas Audit Kristianto, Eldi Januari; 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 work experience, education level, and also auditor independence on the quality of audit results. The data in this study are auditors who work in public accounting firms that have been registered at the Indonesian Institute of Certified Public Accountants (IAPI). The sample used in this study were 137 respondents from 11 accounting firms. This data is primary data obtained through the distribution of questionnaires. The sampling technique uses purposive sampling, while the data processing method uses multiple linear analysis using SPSS windows version 25. The results of this study indicate that work experience, level of education and auditor independence partially affect the quality of audit results

Pengaruh Motivasi, Komitmen Organisasi Dan Due Professional Care Terhadap Kualitas Audit Muren, Louis Albertoaran; Pangaribuan, Hisar
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022
Publisher : Lembaga Riset Ilmiah

This study aims to examine the effect of the independent variables of motivation, organizational commitment, and due professional care on the dependent variable of audit quality. The population in this study were all auditors, both junior and senior auditors who worked in 5 public accounting firm in Jakarta with a total of 57 respondents. The sampling technique in this study used the Convenience Sampling Method and the data used in this study was primary data. In this study, the authors use Descriptive Statistical Test, Classical Assumption Tes (normality test, multicollinearity test, heteroscedasticity test), Hypothesis Test (coefficient of determination, t test, f test) and Multiple Linear Regression Analysis to be able to analyze the data used and use SPSS software version 25. Based on the results of research through several tests carried out, it can be concluded that motivation, commitment organization, and due professional care have a positive effect on audit quality. Keywords: Motivation, Organizational Commitment, Due Professional Care, and Audit Quality

Pengaruh Kinerja Karyawan Terhadap Kepuasan Anggota Koperasi Pada Koperasi Wiyatamandala (Studi Kasus pada Koperasi Wiyatamadala di Praya, Lombok Arbain, Lalu Syukroni; Pusparini, Herlina; Jumaidi, Lalu Takdir
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022
Publisher : Lembaga Riset Ilmiah

This study aims to find out whether employee performance affects or not the satisfaction of Wiyatamandala cooperative members, and find out how employee performance (service, cooperation, and employee responsibility) affects the satisfaction of Wiyatamandala cooperative members. This type of research is quantitative research. The subject of this study is the Wiyatamandala Cooperative. The object of this study is the member of the wiyatamandala cooperative. The approach used in this study uses a statistical quantitative approach. The main problem studied in this study is the effect of employee performance on the satisfaction of cooperative members in the Wiyatamandala cooperative. The data collection methods in this study were observation, key informants, questionnaires, and documentation. The location of this study is located at SMAN 1 Praya, Praya District, Central Lombok Regency. And process the data using the SPSS application. The results showed that 1) Employee service had no effect and was significant to the satisfaction of the members of the wiyatamandala cooperative, So it can be concluded that Ho was accepted and Ha was rejected. 2) Employee cooperation has an effect and is significant to the satisfaction of the members of the wiyatamandala cooperative, so it can be concluded that Ho was rejected and Ha was accepted. 3) Employee cooperation has an effect and is significant to the satisfaction of the members of the wiyatamandala cooperative, so it can be concluded that Ho was rejected and Ha was accepted. 4) Simultaneously, Service, Cooperation, and Responsibility have an effect and are significant to the satisfaction of wiyatamandala cooperative members, it can be concluded that Ho was rejected and Ha was accepted. The results of the coefficient of determination test showed that employee performance affected the satisfaction of wiyatamandala cooperative members in Praya by 39.5% and the remaining 60.5% was influenced by other variables that were not included in this study.

Peran Bumdes Maria Maju Untuk Mewujudkan Kemandirian Ekonomi (Studi Kasus Desa Maria Kecamatan Wawo Kabupaten Bima) Hawa, Siti; Sokarina, Ayudia; Suryantara, Adhitya Bayu
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v1i2.123

The purpose of this study was to determine the role of BUMDes Maria Maju to realize economic independence in Maria Village, Wawo District, Bima Regency. The research method used is a qualitative method with descriptive analysis. Data collection techniques used are interviews, observation, and documentation. The results of this study indicate that the role of BUMDes in supporting village economic independence consists of: BUMDes service aspects which have implications for village economic independence, accountability aspects have implications for increasing village original income, aspects of improving living standards have implications for rural economic growth and equity, and regulatory compliance aspects. legislation has implications for the ability to manage village potentia

MUA Sebagai Tren Karir Anak Muda Dalam Mengurangi Pengangguran di Kecamatan Belik Tutik, Tutik
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v1i2.133

MUA is one of the new types of businesses that is on the rise among young people because it is easy and does not require difficult conditions to follow. The large number of MUA business actors and the ease of young people to join have resulted in the emergence of slightly adverse competition, namely the price problem. The purpose of this study is to analyze the career trends of young people in the field of Bridal Make Up Artist. The method used is descriptive qualitative, namely analyzing the findings in the field. The result of this study is that the career trend of young people in the MUA type of business is very profitable because it can have an impact on decreasing the unemployment rate, besides that the MUA business can also bring up other types of businesses as support, including decoration services, entertainment, catering, photographers and Wedding Organizer services. With the positive impact given, it needs special attention from the local government to be developed.

Page 3 of 27 | Total Record : 263

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Edisah Putra Nainggolan

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