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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 263 Documents
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Pengaruh Pengembangan Karir Terhadap Kinerja Karyawan Tarman, Achmad Fiqri; Rusydi, Muhammad; Nurbaya , Sitti
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.v4i1.602

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengembangan karir terhadap kinerja karyawan di PT. PLN (Persero) UP3 Makassar Utara. Kebaruan penelitian ini terletak pada fokusnya terhadap industri energi, khususnya di sektor kelistrikan yang memiliki tantangan spesifik dalam pengembangan karir, seperti kebutuhan tenaga kerja yang terampil di bidang teknis dan regulasi ketat yang mempengaruhi mobilitas karir. Selain itu, penelitian ini mengadopsi pendekatan kuantitatif dengan metode analisis regresi linier sederhana untuk menguji hubungan antara pengembangan karir dan kinerja karyawan dalam konteks industri energi. Penelitian ini menggunakan data kuantitatif yang diperoleh dari kuesioner yang disebarkan kepada 68 responden yang merupakan karyawan PT. PLN UP3 Makassar Utara. Data dianalisis menggunakan aplikasi SPSS versi 28. Hasil penelitian menunjukkan bahwa pengembangan karir berpengaruh positif dan signifikan terhadap kinerja karyawan. Program pengembangan karir yang terstruktur, seperti pelatihan, promosi, dan mutasi, terbukti dapat meningkatkan kompetensi serta produktivitas karyawan. Penelitian ini menunjukkan bahwa perusahaan di industri energi perlu lebih memperhatikan strategi pengembangan karir yang berorientasi pada kebutuhan teknis dan regulasi industri. Implementasi program pengembangan karir yang lebih adaptif dapat meningkatkan kompetensi kerja, mengurangi tingkat turnover, serta mendukung keberlanjutan organisasi dalam menghadapi tantangan industri yang dinamis. This study aims to analyze the impact of career development on employee performance at PT. PLN (Persero) UP3 Makassar Utara. The novelty of this research lies in its focus on the energy industry, particularly the electricity sector, which faces unique challenges in career development, such as the need for highly skilled technical workers and strict regulations affecting career mobility. Additionally, this study adopts a quantitative approach using simple linear regression analysis to examine the relationship between career development and employee performance within the energy industry.The research utilizes quantitative data collected through questionnaires distributed to 68 employees of PT. PLN UP3 Makassar Utara. The data was analyzed using the Statistical Package for the Social Sciences (SPSS) version 28. The findings indicate that career development has a positive and significant effect on employee performance. Structured career development programs, such as training, promotion, and job rotation, have been proven to enhance employee competence and productivity. This study highlights the importance for companies in the energy sector to focus more on career development strategies tailored to technical requirements and industry regulations. Implementing more adaptive career development programs can improve employee competencies, reduce turnover rates, and support organizational sustainability in facing dynamic industry challenges.
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.
Pengaruh Media Sosial dan Perilaku Hedonisme Terhadap Pengelolaan Keuangan Pada Mahsiswa Yang Tinggal Dikos Dan Tidak Kos Sholehah, Nur Allimatus; Widarno, Bambang
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.v4i1.604

Abstract

enelitian ini bertujuan untuk menganalisis pengaruh media sosial dan perilaku hedonisme terhadap pengelolaan keuangan mahasiswa dengan mempertimbangkan perbedaan antara mahasiswa kos dan mahasiswa tidak kos. Kebaharuan dari penelitian ini terletak pada pendekatan komparatif yang meninjau pengaruh media sosial dan perilaku hedonisme terhadap pengelolaan keuangan berdasarkan status tempat tinggal mahasiswa. Penelitian ini juga mengintegrasikan teori perilaku terencana (Theory of Planned Behavior) dalam menjelaskan interaksi antara faktor internal dan eksternal yang memengaruhi perilaku finansial mahasiswa. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei, di mana data dikumpulkan melalui kuesioner yang disebarkan kepada 120 mahasiswa. Teknik analisis yang digunakan adalah regresi linier berganda untuk mengetahui pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa media sosial berpengaruh positif terhadap pengelolaan keuangan baik pada mahasiswa kos maupun tidak kos. Sebaliknya, perilaku hedonisme berpengaruh negatif terhadap pengelolaan keuangan mahasiswa, meskipun dampaknya lebih signifikan pada mahasiswa kos. Selain itu, uji perbedaan menunjukkan bahwa tidak terdapat perbedaan yang signifikan dalam pengelolaan keuangan antara mahasiswa kos dan tidak kos. Studi ini memberikan kontribusi baru dalam ranah kajian keuangan personal mahasiswa, dengan menambahkan dimensi lingkungan sosial sebagai faktor moderasi yang belum banyak dieksplorasi dalam penelitian sebelumnya. Implikasi dari penelitian ini menekankan pentingnya edukasi keuangan bagi mahasiswa untuk meningkatkan kesadaran finansial dan mengurangi dampak negatif dari perilaku konsumtif. This study aims to analyze the influence of social media and hedonistic behavior on students' financial management, with a focus on the differences between boarding and non-boarding students. The novelty of this research lies in its comparative approach, examining how social media and hedonistic behavior affect financial management based on students' residential status. Additionally, this study integrates the Theory of Planned Behavior (TPB) to explain the interaction between internal and external factors influencing students' financial behavior. Adopting a quantitative approach, this research employs a survey method, collecting data through questionnaires distributed to 120 students. Multiple linear regression analysis is used to determine the effect of the independent variables (social media and hedonistic behavior) on the dependent variable (financial management). The results indicate that social media positively influences financial management for both boarding and non-boarding students. Conversely, hedonistic behavior negatively impacts students' financial management, with a more pronounced effect observed among boarding students. Furthermore, a difference test reveals no significant disparity in financial management between boarding and non-boarding students. This study contributes to the field of personal finance research by introducing the social environment as a moderating factor—a dimension underexplored in prior studies. The findings underscore the importance of financial education for students to enhance financial literacy and mitigate the adverse effects of consumerist behavior
ASEAN Economic Growth: The Influence of Inflation, Trade, and Industrial Policy Basuki, Agus Tri
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.v4i1.610

Abstract

This study aims to analyze the factors that affect economic growth in ASEAN countries, namely Singapore, Indonesia, Malaysia, Thailand, and the Philippines, during the period 1986-2022 using data from the World Development Indicators (WDI). The regression method is used to identify the impact of variables such as inflation, exchange rate, industrial value added (IVA), labor, interest rates, tax revenues, trade value, population, and investment on economic growth. The results of the study show that industrial value added (IVA), tax revenue (Tax_rev), and trade value (TRADE) have a significant influence on the economic growth of ASEAN countries. On the other hand, inflation has a negative effect on economic growth in Singapore, Malaysia, and the Philippines. In addition, the workforce has a positive influence on economic growth in Indonesia, Singapore, and Malaysia. These findings provide important insights for policymakers in ASEAN to pay attention to structural factors such as industrial policies, taxation, and trade in supporting sustainable economic growth. The main contribution of this study is to provide an in-depth empirical analysis of the factors influencing the economic growth of ASEAN countries, as well as their implications for economic policies in the region.
Economic Factors Affecting Imports Per Capita in Indonesia: Empirical Evidence from the Error Correction Model Prawoto, Nano
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.v4i1.611

Abstract

This study aims to analyze the influence of economic factors on the per capita import of goods and services in Indonesia, focusing on GDP per capita, consumption per capita, population, value added of the manufacturing sector, international trade taxes, and exchange rates. Using annual data from the World Development Indicator for the period 1989 to 2023, the analysis was carried out using the dynamic Error Correction Model (ECM). The results show that in the long run, imports per capita are significantly influenced by GDP per capita, consumption per capita, population, added value of the manufacturing sector, and international trade taxes. However, the exchange rate does not show a significant influence on imports per capita in Indonesia. In contrast, in the short term, changes in GDP per capita, consumption per capita, exchange rate, and the added value of the manufacturing sector have a significant influence on changes in imports, while population size and international trade taxes have no significant effect. These findings have important implications for Indonesia's economic policy, particularly in trade policy planning and management of the manufacturing sector, as well as for designing strategies to increase economic independence by considering factors affecting imports. The main contribution of this research is to provide empirical insights that can be used by policymakers in formulating more effective trade and economic development policies, as well as providing a basis for further research on the relationship between macroeconomic variables and imports
The The Long- and Short-Run Effects of GDP, Labor Force, and Industrial Growth on Unemployment in Indonesia Basuki, Agus Tri
Balance : Jurnal Akuntansi dan Manajemen Vol. 3 No. 2 (2024): Agustus 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v3i2.627

Abstract

This study investigates the impact of GDP per capita, labor force participation (LABOR), and manufacturing value added (MVA) on unemployment (UE) in Indonesia using annual data from the World Development Indicators (WDI) for the period 1990–2023. Employing an Error Correction Model (ECM), the analysis distinguishes between short-term dynamics and long-term relationships among the variables. The findings reveal that, in the long run, GDP per capita, LABOR, and MVA significantly influence unemployment. In the short run, however, only GDP per capita and MVA are found to have a statistically significant effect. The estimated Error Correction Term (ECT) of -0.505068 indicates a moderate speed of adjustment towards long-term equilibrium following short-term shocks.Policy Implications: The results suggest that promoting inclusive economic growth and enhancing the industrial sector's contribution to GDP can play a crucial role in reducing unemployment in Indonesia. Moreover, optimizing labor force participation through targeted employment and education policies could strengthen the long-term resilience of the labor market.Research Contribution: This study contributes to the existing body of literature by offering a comprehensive long-term and short-term perspective on the macroeconomic determinants of unemployment in a major emerging economy. By using up-to-date data and applying the ECM framework, the research provides valuable insights for policymakers seeking evidence-based strategies to address labor market challenges in developing countries.
Peran Masyarakat Ekonomi Syari’ah Dalam Peningkatan Literasi Investasi Syari’ah Kalangan milenial Muna, Rifatul Muna
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.v4i1.601

Abstract

Penelitian ini bertujuan untuk menganalisis peran Masyarakat Ekonomi Syariah (MES) Kabupaten Kendal dalam meningkatkan literasi investasi syariah di kalangan generasi milenial. Penelitian menggunakan metode mix method dengan desain sequential explanatory, yaitu pendekatan kuantitatif di tahap awal dan kualitatif di tahap lanjutan. Populasi penelitian adalah masyarakat milenial di Kabupaten Kendal yang berjumlah 266.098 jiwa (25,3% dari total penduduk), dengan sampel sebanyak 399 responden menggunakan rumus Slovin. Hasil kuantitatif menunjukkan bahwa peran MES berpengaruh signifikan terhadap literasi investasi syariah, dengan nilai R Square sebesar 0,946 (94,6%) dan signifikansi 0,000 (<0,05), serta nilai t hitung (96,522) > t tabel (1,96). Temuan ini menunjukkan bahwa MES memiliki kontribusi kuat dalam meningkatkan literasi investasi. Dari sisi kualitatif, responden menunjukkan peningkatan pemahaman dalam menentukan jenis investasi, memilih aset, serta mengakses investasi melalui Syariah Online Trading System (SOTS). Penelitian ini menjadi acuan penting dalam mengevaluasi peran MES dan merancang program kerja ke depan.   This study aims to analyze the role of the Sharia Economic Society (MES) of Kendal Regency in improving Islamic investment literacy among the millennial generation. The research employs a mixed-method approach with a sequential explanatory design, combining quantitative analysis in the first stage and qualitative exploration in the second. The population consists of 266,098 millennials (25.3% of Kendal Regency's total population), with 399 respondents selected using Slovin's formula. Quantitative results indicate a significant influence of MES's role on Islamic investment literacy, as shown by an R Square value of 0.946 (94.6%) and a significance level of 0.000 (<0.05), with a t-count (96.522) greater than t-table (1.96). This confirms that MES plays a substantial role in enhancing literacy. Qualitatively, respondents showed improved understanding in identifying investment types, selecting assets, and engaging in investments through the Syariah Online Trading System (SOTS). This research provides a useful reference for evaluating MES’s impact and designing future programs.
Pengaruh CSR, Struktur Modal, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Apriliani, Nur Andini; Mulyati, Mulyati; Asmawati, Asmawati
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.v4i1.623

Abstract

Tujuan dari studi ini adalah untuk mempelajari bagaimana ukuran, struktur modal, dan tanggung jawab sosial perusahaan (CSR) memengaruhi nilai perusahaan terhadap perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019 hingga 2023. Rasio Nilai perusahaan dihitung menggunakan Rasio harga terhadap Nilai Buku (PBV). Dengan menggunakan teknik purposive sampling, sampel penelitian terdiri dari tiga belas perusahaan manufaktur yang dipilih untuk meningkatkan validitas hasil, data outlier sudah dieliminasi. Regresi linier berganda digunakan untuk menganalisis. Studi menyatakan bahwa CSR dan ukuran perusahaan berdampak positif pada nilai perusahaa. sementara struktur modal memiliki dampak negatif yang signifikan. Hasilnya menunjukkan bahwa pelaksanaan CSR yang baik dan skala perusahaan yang besar dapat meningkatkan persepsi investor terhadap nilai bisnis, tetapi struktur modal yang besar dapat mengurangi nilai bisnis karena meningkatkan risiko keuangan. Studi ini menunjukkan bahwa manajemen memiliki peran penting dalam mengembangkan strategi CSR, struktur modal, dan pengembangan ukuran bisnis untuk meningkatkan nilai investor.   The purpose of this study is to study how the size, capital structure, and corporate social responsibility (CSR) affect the value of companies to manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The company's Value Ratio is calculated using the Price-to-Book Value (PBV) ratio. Using purposive sampling techniques, the research sample consisted of thirteen manufacturing companies selected to improve the validity of the results, outlier data was eliminated. Multiple linear regression is used to analyze. Studies state that CSR and company size have a positive impact on company value. Meanwhile, the capital structure has a significant negative impact. The results show that good CSR implementation and large corporate scale can increase investors' perception of business value, but large capital structures can reduce business value because it increases financial risk. This study shows that management has an important role in developing CSR strategies, capital structure policies, and developing business sizes to increase investor value.
Analisis Peran Mediasi Dewan Pengawas Syariah pada Faktor Determinan Kinerja Keuangan Bank Umum Syariah Di Indonesia Carmidah, Carmidah; Sukirno, Sukirno; Ardhana, Yudistira
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.v4i1.628

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh variabel kecukupan modal, kualitas aset, dan efisiensi operasional Bank Umum Syariah menggabungkan variabel Dewan Pengawas Syariah sebagai moderasi. Penelitian ini melibatkan seluruh Bank Umum Syariah di Indonesia sebagai populasi dan sampel, dengan total 11 bank yang dipilih melalui metode Purposive Sampling. Data dianalisis menggunakan regresi berganda dengan data panel. Hasil penelitian menunjukkan bahwa, DPS mampu memperkuat keterhubungan antara modal dan kinerja bank, serta mengurangi efek negatif dari biaya operasional terhadap profitabilitas bank syariah. Akan tetapi, dalam manajemen aset, peran DPS belum menunjukkan hasil yang signifikan pada Bank Umum Syariah di Indonesia. This study aims to examine the influence of capital adequacy, asset quality, and operational efficiency variables of Islamic Commercial Banks combining the Sharia Supervisory Board variable as a moderation. This study involved all Islamic Commercial Banks in Indonesia as the population and sample, with a total of 11 banks selected through the Purposive Sampling method. The data were analyzed using multiple regression with panel data. The results of the study indicate that DPS is able to strengthen the relationship between capital and bank performance, as well as reduce the negative effects of operational costs on the profitability of Islamic banks. However, in asset management, the role of DPS has not shown significant results in Islamic Commercial Banks in Indonesia.

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