cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Edisah Putra Nainggolan
Contact Email
lembagarisetilmiah@gmail.com
Phone
+6282165975455
Journal Mail Official
balancejurnal@gmail.com
Editorial Address
Jl. Karya Jaya Komplek Taman Karya Jaya Indah
Location
Unknown,
Unknown
INDONESIA
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 263 Documents
 2   3   4   5   6 
Determinan Pertumbuhan Laba Pada Perusahaan Otomotif di Bursa Efek Indonesia Hidayat, Akmal
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.v1i2.134

Abstract

This study aims to determine the determinants of profit growth in automotive companies on the Indonesia Stock Exchange. Factors studied include Total Assets Turnover Ratio, Debt To Total Assets, and Quick Ratio. This research is included in the quantitative research. The population of this study is 10 automotive companies listed on the Indonesia Stock Exchange (IDX. By using purposive sampling. This data is in the form of annual financial statements of automotive companies that have been audited and published. The analysis technique used in this study is multiple linear regression. Based on the results Data analysis shows that Total Assets Turnover and Quick Ratio partially have a significant effect on Profit Growth, while Debt To Total Assets has no significant effect on Profit Growth. Total Assets Turnover, Debt To Total Assets, and Quick Ratio simultaneously have an effect on Profit Growth.
Kinerja Sektor Publik Pada Masa Pandemi Covid-19 Berdasarkan Teori Isomorfisma Institusional Dewi, Sukma; Sokarina, Ayudia; Mariadi, Yusli Mariadi
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.v1i2.135

Abstract

This study aims to analyze the performance of the Mataram City Personnel and Human Resources Development Agency (BKPSDM) during the COVID-19 pandemic based on the theory of institutional isomorphism. This research is included in the type of qualitative research. The method of data collection is done by using documentation techniques that are equipped with interviews. Data analysis was carried out in two stages, firstly analyzing performance based on the balanced scorecard, secondly elaborating with institutional isomorphism theory. The results of this study indicate that the performance of the Mataram City BKPSDM based on the balanced scorecard measurement is good as the reality that the Mataram City BKPSDM has provided adequate services so that customers feel satisfied. Even the Mataram City BKPSDM routinely provides education and training every year as an effort to improve the professionalism of human resources. Although the reality is different, it is shown by the inadequate facilities and infrastructure of the Mataram City BKPSDM and the percentage of budget realization achieving the criteria of being less efficient. On the other hand, the performance of the Mataram City BKPSDM is not good from the point of view of the institutional isomorphism theory. This is indicated by the dependence of the Mataram City BKPSDM on local and central governments, both in the form of resources, finances, and the reward system, so that there is no other choice but to comply with the rules and demands in order to continue to get the distribution of funds through the budget allocation process from the central government and the government. in order to receive the award
Analisis Efektivitas Pembayaran Pajak Kendaraan bermotor (PKB) Terhadap Penerimaan Pajak Kendaraan Bermotor Irsan, Muhammad
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.v1i2.136

Abstract

The purpose of this study was to determine the level of effectiveness of motor vehicle tax payments and to analyze motor vehicle tax receipts at SAMSAR Medan Selatan. Data collection techniques used in this research are documentation and interviews. The analytical technique used in this research is descriptive statistical analysis and description of interview results. The results showed that the realization of motor vehicle tax revenues was above the target set in the budget at the beginning of the year with the realization value reaching the target and above 100%. Obstacles that need to be considered in increasing the realization of motor vehicle tax revenues are by increasing taxpayer awareness to report their motorized vehicle tax objects, by providing payment relief if on time, and the level of effectiveness of motor vehicle tax receipts at the South Medan SAMSAT is in the quite effective category.
Analisis Efektivitas Promosi Media Sosial dengan Menggunakan Metode Epic Model dan Pengaruhnya terhadap Keputusan Pembelian Produk di Kota Medan Kurnia, Efry; Daulay, Raihanah; Aisha , Novi
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.v1i2.139

Abstract

Social media until now has had a big influence on the shape of a business. Through online promotion strategies published in influential information media in an area, it provides its own value and great attention from enthusiasts in each of these media, one of which is the Instagram social media on the media talk account which is very much appreciated, and the people of Medan city in looking for information and news that is up to date. Providing creative information with diverse and interesting promotions will have an influence on companies that load into the terrain so as to attract the public in purchasing decision activities from promotions loaded in medantalk. The analytical methods used in this study are the EPIC model method and multiple regression analysis. The results of the analysis using the EPIC model method are known that medantalk promotion has been effective in introducing to consumers interested in medantalk. The four variables used
Pengaruh Kualitas Pelayanan, Citra Merek Terhadap Keputusan Pembelian Pada E-Commerce Lazada Di Kota Medan Maya Sari, Roza
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.v1i2.147

Abstract

The high development of internet-specific technology among the public is familiar, bringing influence to society to make a daily necessity. This is used by many companies by opening up online-based business land (E-Commerce). One of the e-commerce that is able to compete today is Lazada. Lazada is here to help the community in buying and selling transactions. This study aims to determine the influence of service quality and brand image on consumers' purchasing decisions on Lazada e-commerce in Medan City. Respondents from this study are people who have transacted and used the Lazada application. This study can be calculated and analyzed multiple linear regression with spss software tool version 24.00. The data collection technique used is a communication technique by spreading questionnaires to obtain data, while in sampling, the technique used is in the form of non-probability sampling. The number of samples taken in this study uses the Lameshow formula, this is because the number of populations is unknown or infinity, so a sample of 100 people was obtained. The results showed that simultaneously the quality of service and brand image influenced consumers' purchasing decisions on Lazada e-commerce in Medan City. Partially, the quality of service has a significant effect on purchasing decisions, and brand image has a positive and significant effect on purchasing decisions on Lazada e-commerce in Medan City.
Pembelajaran Akuntansi Secara Online: Pengujian Model Unified Theory Of Acceptance Dan Use Of Technology (UTAUT) Elsha, Nadia; Atikah, Siti; Lenap, Indri Pupitasari
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 3 (2022): December 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v1i3.171

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis faktor-faktor yang mempengaruhi Sistem E-learning di Fakultas Ekonomi dan Bisnis Universitas Mataram. Model Unified Theory of Acceptance and Use of Technology (UTAUT) merupakan sintesis dari model penerimaan teknologi yang akan tepat digunakan sebagai model evaluasi e-learning. Variabel yang digunakan dalam penelitian ini adalah empat konstruk kunci UTAUT yaitu; ekspektasi kinerja, ekspektasi upaya, pengaruh sosial, dan kondisi yang memfasilitasi. Sampel dalam penelitian ini ditentukan dengan menggunakan purposive sampling dan penentuan jumlah sampel menggunakan teknik talas yaman sehingga diperoleh total sampel sebanyak 229 responden. Pengumpulan data dilakukan dengan metode kuesioner dan menggunakan SPSS versi 25 dalam melakukan analisis data statistik. Hasil usulan ini menunjukkan bahwa variabel ekspektasi kinerja, ekspektasi upaya, dan pengaruh sosial tidak berpengaruh signifikan terhadap niat berperilaku, sedangkan variabel kondisi fasilitator berpengaruh signifikan terhadap niat berperilaku This study aims to test and analyze the factors that affect the E-learning System at the Faculty of Economics and Business, University of Mataram. The unified theory of acceptance and use of technology (UTAUT) model is a synthesis of a technological acceptance model that will be appropriately used as an e-learning evaluation model. The variables used in this study are the four key constructs of UTAUT, namely; performance expectancy, effort expectancy, social influence, and facilitating condition. The samples in this study were determined using purposive sampling and determination of the number of samples using the Yamane taro technique so that a total sample of 229 respondents was obtained. Data collection was carried out by the questionnaire method and used SPSS version 25 in carrying out statistical data analysis. The results of this proposal show that the variables of performance expectancy, effort expectancy, and social influence do not have a significant effect on the e-larning system, while the facilitating condition variables have a significant effect on the e-learning system. Keyword: E-learning system, acceptance, UTAUT mode
Pemahaman Pajak E-Commerce Pada Pemilik Bisnis Online Shop Febrini, Indira; Fadhila, Novi
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 3 (2022): December 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v1i3.206

Abstract

Penelitian ini dilakukan untuk mengetahui tingkat pemahaman pelaku bisnis online terhadap pajak e-commerce di Kota Medan, dengan menggunakan pendekatan kualitatif dengan sumber data primer diperoleh dari wawancara dengan para pelaku bisnis online di Kota Medan. Jumlah responden sebanyak 25 orang. Analisis yang dilakukan dalam penelitian ini meliputi analisis statistik deskriptif, dengan tahapan: pengumpulan data, analisis data, dan penarikan kesimpulan. Berdasarkan hasil penelitian disimpulkan bahwa para pebisnis online di Kota Medan mayoritas responden belum memahami perpajakan secara umum atau penerapan pajak e-commerce. Hal ini mengakibatkan pertumbuhan bisnis e-commerce dan penerimaan pajak negara tidak proporsional This research was conducted to determine the level of understanding of online business people on e-commerce taxes in Medan City, using a qualitative approach with primary data sources obtained from interviews with online business people in Medan City. The number of respondents was 25 people. The analysis carried out in this study included descriptive statistical analysis, with stages: data collection, data analysis, and conclusion.Based on the results of the study, it was concluded that online business people in Medan City, the majority of respondents did not understand taxation in general or the application of e-commerce taxes. Which results in disproportionate growth of e-commerce businesses and tax revenues by the state
Pengaruh Disiplin Kerja, Karakteristik Pekerjaan Dan Motivasi Terhadap Kinerja Pegawai Perusahaan Umum Daerah Pasar Kota Medan Silitonga, M. Chocky Oktalion; Chandra, Dody Salden
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 3 (2022): December 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v1i3.207

Abstract

The purpose of this study was to determine the effect of work discipline on employee performance at the Medan City Market Regional Public Company, to determine the effect of job characteristics on employee performance at the Medan City Market Regional Public Company, to determine the effect of motivation on employee performance at the Medan City Market Regional Public Company. and to determine the direct effect of work discipline, job characteristics, and motivation on employee performance at the Medan City Public Company. This study uses an associative research approach. The number of samples in this study was 96 respondents using saturated samples. The data collection technique in this study was using a questionnaire or questionnaire distributed to employees of the Medan City Market Public Company. The data analysis technique used multiple linear regression, classical assumption test, t-test, f-test, and coefficient of determination. Based on the results of the study, it can be concluded that work discipline has a positive and significant effect on employee performance at the Medan City Public Public Company. Job characteristics have a positive and significant impact on employee performance at the Medan City Market Public Company. Motivation has a positive and significant influence on the performance of employees at the Regional Public Company Pasar Medan City. Simultaneously work discipline, work characteristics, and work motivation have a positive and significant influence on employee performance at the Medan City Public Company
Determinan Kinerja Pegawai PT. KAI Divre I Regional Sumatera Utara Chandra, Dody Salden
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 3 (2022): December 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v1i3.208

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis faktor-faktor yang mempengaruhi kinerja PT. KAI Divre I Sumut. Faktor yang mempengaruhi antara lain lingkungan kerja dan disiplin kerja. Metode yang digunakan dalam penelitian ini menggunakanpendekatan asosiatif dengan populasi seluruh karyawan PT. KAI Divre I Sumut yang berjumlah 281 orang. Jumlah sampel yang digunakan dalam penelitian ini berjumlah 65. Teknik analisis data dalam penelitian ini menggunakan Regresi Linier Berganda, Hasil penelitian ini menunjukkan bahwa secara parsial Lingkungan Kerja berpengaruh positif dan signifikan terhadap kinerja karyawan PT.KAI Divrei I Sumatera Utara diketahui Disiplin berpengaruh positif dan signifikan secara parsial terhadap kinerja karyawan PT.KAI Divrei I Sumatera Utara dan secara simultan diketahui lingkungan kerja dan disiplin secara bersama-sama berpengaruh positif dan signifikan terhadap kinerja karyawan karyawan PT.KAI Divrei I Sumatera Utara This study aims to identify and analyze the factors that influence the performance of PT. KAI Divre I North Sumatra. Factors that influence include work environment and work discipline. The method used in this study uses an associative approach with a population of all employees of PT. KAI Divre I North Sumatra with a total of 281 people. The number of samples used in this study amounted to 65. The data analysis technique in this study used Multiple Linear Regression, the results of this study indicate that partially the Work Environment has a positive and significant effect on the performance of employees of PT.KAI Divrei I North Sumatra, it is known that Discipline has a partial effect positive and significant on the performance of employees of PT.KAI Divrei I North Sumatra and simultaneously it is known that the work environment and discipline together have a positive and significant effect on the performance of employees of PT.KAI Divrei I North Sumatra employees.
Karakteristik Dewan Direksi dan Manajemen Laba di Indonesia Halila, Ruhana Nur; Atikah, Siti; Lenap , Indria Puspitasari
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 3 (2022): December 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v1i3.215

Abstract

Penelitian ini bertujuan untuk membuktikan bukti empiris pengaruh karakteristik dewan direksi terhadap keberagaman gender, usia dan kebangsaan terhadap manajemen laba. Sampel untuk penelitian ini adalah perusahaan manufaktur yang digunakan yang dipilih dengan menggunakan metode purposive sampling. Data yang digunakan adalah dari tahun 2018-2021. Metode analisis yang digunakan dalam penelitian ini adalah regresi berganda yang diolah menggunakan SPSS. Berdasarkan hasil pengujian hipotesis ditemukan bahwa keberagaman gender, usia dan kebangsaan tidak berpengaruh signifikan terhadap manajemen laba pada perusahaan manufaktur di Indonesia The study aims to prove empirical evidence of the influence characteristics of the board of directors of gender diversity, age and nationality on earnings management. Sample for the study is manufacturing companies were used which were selected using a purposive sampling method. The data used are from 2018-2021. The method of analysis used in this study is multiple regression processed using SPSS. Based on the results of hypothesis testing, it was found that gender diversity, age and nationality had no significant effect on earnings management in manufacturing companies in Indonesia

Page 4 of 27 | Total Record : 263

 2   3   4   5   6 

Filter by Year

2022 2025


Reset
Filter By Issues
All Issue Vol. 4 No. 3 (2025): Desember 2025 Vol. 4 No. 2 (2025): Agustus 2025 Vol. 4 No. 1 (2025): April 2025 Vol. 3 No. 3 (2024): Desember 2024 Vol. 3 No. 2 (2024): Agustus 2024 Vol. 3 No. 1 (2024): April 2024 Vol. 2 No. 3 (2023): Desember 2023 Vol. 2 No. 2 (2023): Agustus 2023 Vol. 2 No. 1 (2023): April 2023 Vol. 1 No. 3 (2022): December 2022 Vol. 1 No. 2 (2022): Agustus 2022 Vol. 1 No. 1 (2022): April 2022 More Issue