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BALANCING Accountancy Journal

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Published by Institut Bisnis Muhammadiyah Bekasi

ISSN : 27761487 EISSN : 27983439 DOI : https://doi.org/10.53990

Core Subject : Economy,

Economics, Econometrics & Finance

Berisi tentang hasil penelitian dan kegiatan pengabdian kepada masyarakat khususnya di bidang akuntansi, serta implementasinya di bidang manajemen keuangan dan ekonomi baik secara mikro dan makro yang diterapkan pada organisasi profit dan non-profit

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 25 Documents

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PEMBERDAYAAN EKONOMI KREATIF MELALUI LIMBAH SAMPAH MENJADI BARANG KERAJINAN BERNILAI EKONOMI YENIASARI RIZKIA BUDI
BALANCING: Accountancy Journal Vol 1, No 2 (2021): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

Some people think that waste can be damaging for the environment and have no value. But it is different from those whose lives depend on the selected waste. Waste, which is considered worthless, can actually be used for economic empowerment creations. It also perhaps would help the residents who lived there, where they can use their creativity, by processing unused waste materials so that it can be useful and increase children's creativity. They can produce an item that has selling-value, and of course will be able to help the family economy. This activity is able to encourage people to make choices and sorting of waste in their homes. Garbage does not only have a bad impact, but also could make us learn to make useful and added value creations.

PENGARUH SUKU BUNGA DAN INFLASI TERHADAP RETURN SAHAM PERUSAHAAN DI SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017 RIA FITRIA; ERIANDI ERIANDI; ALMIRA NANDA FEBRIYANI
BALANCING: Accountancy Journal Vol 1, No 1 (2021): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

Stock Return is a reward given to investors for the investment they have made. In this era, investment is an important activity in a country's economy, because investment can improve people's lives. Stock returns can inspire and attract investors to invest. The purpose of this study is to obtain empirical evidence about the effect of interest rates and inflation on stock returns. The population used is all banking companies listed on the Indonesia Stock Exchange in 2015-2017.

ANALISIS TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN METODE RGEC PADA BANK BUMN PERIODE 2017-2020 Dwi Puspita Agustin
BALANCING: Accountancy Journal Vol 1, No 2 (2021): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

Bank as an intermediary institution that is trusted to collect funds and channel them back to the community. In its activities, the bank must demonstrate the level of soundness as required. The bank soundness assessment system is regulated in 13/1/PBI/2011, namely Risk Profile, Good Corporate Governance, Earning and Capital (RGEC). This study aims to analyze the comparison of the soundness of state-owned banks and to determine the assessment of the soundness of banks based on the Risk Profile factor with the ratio of Non Performing Loans (NPL), Loan to Deposit Ratio (LDR), Profitability with the ratio of Return on Assets (ROA) and Capital with Capital Adequacy Ratio (CAR). This research methodology uses secondary data using a period of 4 years, namely 2017-2020. In this study the sample was taken by purposive sampling. In the results of the One Way - Analysis of Variance test on the risk profile and profitability factors, there are significant differences, while the capital factors of the four banks have no significant differences

PENGARUH BIAYA OPERASIONAL TERHADAP NET PROFIT (LABA BERSIH) PERUSAHAAN LQ 45 YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2015 – 2017 RIA FITRIANI; ERIANDI ERIANDI; SITI NURYANI
BALANCING: Accountancy Journal Vol 1, No 1 (2021): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

The main objective of the research is to find out the influence of operational cost to net profit at LQ 45 companies in Bursa Efek Indonesia. The method used in this research was quantitative descriptive. The data collection was used in this research was done by documentation, and literature study. The data which used was income statement company, meanwhile the technique used to analyze the data were the normality test, coefficient of autocorrelation, coefficient of heteroscedasticity, coefficient hypothesis ( coefficient T), simple linear regression analysis and coefficient of determination. Based on the results of this study showed that t value 11,609 ( t value 11,609 t table 2,010) and a sig value of 0,00 0,05. Thus is rejected. This means that there is a significant influence on Operating Costs on Net Profit for LQ 45 Companies Bursa Efek Indonesia periode 2015 – 2017

ANALISIS LAPORAN KEUANGAN PADA PT. KIMIA FARMA, TBK PERIODE TAHUN 2016 - 2018 Desyria Pratiwi
BALANCING: Accountancy Journal Vol 1, No 2 (2021): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

Analysis of the company's financial statements is very useful for users of financial statements, so they can find out the development and financial performance of the company. One of the measuring tools for financial statement analysis is using financial ratio analysis. The purpose of this study is to analyze the financial statements of PT. Kimia Farma, Tbk in the period 2016 - 2018. This study uses secondary data sourced from company financial reports, while the author's financial report data is obtained from the official website of the Indonesia Stock Exchange (IDX). The results of data processing that have been done indicate the financial performance of PT. Kimia Farma, Tbk which is seen from the average value of the liquidity ratio shows a fairly good condition, because the average value is above the industry average standard. When viewed from the average value of the financial performance leverage ratio of PT. Kimia Farma is also in quite good condition, because it is indicated by its average value which is below the average value of the industry standard, in other words the company is able to meet its long-term obligations. The average value of the company's activity ratio shows a bad condition because the company has not been able to achieve the predetermined target.

PENGARUH STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL PADA PERUSAHAAN JAKARTA ISLAMIC INDEX (JII) YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 – 2017 ATIKA RAHMI; LILI FADLI MUHAMMAD; FITRI ANA
BALANCING: Accountancy Journal Vol 1, No 1 (2021): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

The population used in this study is companies included in the Jakarta Islamic Index (JII) listed on the Indonesia Stock Exchange for the period 2015-2017. The method used in sample collection is a purposive sampling method with 45 observations. This study uses secondary data obtained from the JII Company Financial Statements using simple linear regression analysis techniques. The results showed that the structure of assets affect the capital structure of JII companies listed on the Indonesia Stock Exchange in 2015 - 2017, this is based on the results of the t test which shows the value of t arithmetic (-2.952) t table (- 2.01669) and has a significance value of 0.005 0.05 so it can be concluded that the structure of assets affects the capital structure ( accepted).

PENDAMPINGAN PERENCANAAN KEUANGAN DAN PENGENDALIAN PRODUKSI PADA PERUSAHAAN MANUFAKTUR SAAT MASA PANDEMI COVID-19 PADA CV. PELUFI ENGINEERING DI BANTAR GEBANG BEKASI TIMUR ATIKA RAHMI
BALANCING: Accountancy Journal Vol 1, No 2 (2021): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

This study aims to assist CV. Pelufi Engineering, manufacturing business in good financial management. A business must be well managed. This research is descriptive. This research is descriptive in form using qualitative data. The data sources used are primary data from interviews and secondary data regarding the financial literature. The results of this study indicate that the understanding of CV. Pelufi Engineering is inadequate and still requires assistance. Strategies that have been applied in financial management properly in this study are separating personal money from business money. 2. Make the budget as best as possible 3. Avoid spending that has no impact on the business, 4. Good supply management. 5. Record business transactions 6. Control and supervise cash flow and provide a reserve fund for the smooth running of business capital

PENGARUH LABA BERSIH DAN ARUS KAS OPERASIONAL TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN INDEX IDX 30 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015-2017 ATIKA RAHMI; LILI FADLI MUHAMMAD; MIA SYOFRINA
BALANCING: Accountancy Journal Vol 1, No 1 (2021): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

The purpose of this research is to analyze how much the factor of net income and operating cash flow on dividend policy is proxied by dividend payout ratio on IDX Index 30 companies listed on the Indonesia Stock Exchange (IDX). The variables examined in this study are Net Income ( ) and Operating Cash Flow ( ) as the independent variable and Dividend Policy (Y) as the dependent variable. The sampling technique used was the purposive sampling method where the sample used in this study was 18 IDX Index 30 companies listed on the Indonesia Stock Exchange for 3 years, namely from 2015 to 2017. The analysis technique used in this study used analysis classic assumption test, multiple linear regression analysis, hypothesis test analysis and coefficient of determination analysis.

UPAYA MENINGKATKAN MOTIVASI BELAJAR DAN KREATIFITAS ANAK-ANAK DI PEMUKIMAN PEMULUNG DESA CIKETING DI ERA PANDEMI COVID-19 RAISYA PUSPA SEPTIANI
BALANCING: Accountancy Journal Vol 1, No 2 (2021): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

COVID-19 has become an epidemic, so governments in all countries have implemented lockdown or quarantine measures. As long as the epidemic is not over and the situation is improving. Online learning will continue to apply. The role of parents in online learning is very much needed in motivating children at home to stay enthusiastic about learning. However, not all parents are able to play a role in the online learning system at home. Every family condition has its own problems and limitations. One of them is a family who lives in a scavenger settlement. Suggestions and infrastructure in ciketing scavenger settlements do not support children in online learning. This research used qualitative approach with descriptive methods. Research informants were selected by purposive sampling. Research data were collected by observation, interview and documentation study. Despite the limited facilities and infrastructure, children in ciketing scavenger settlements have high learning motivation and creativity. This can be seen from the activities of the children doing joint learning activities at the post located in the ciketing scavenger settlement

PENGARUH KINERJA SISTEM KEUANGAN BANK SYARIAH TERHADAP TINGKAT BAGI HASIL DEPOSITO MUDHARABAH (STUDI BANK UMUM SYARIAH 2016-2019) RAISYA PUSPA SEPTIANI; NURUL LAELANI
BALANCING: Accountancy Journal Vol 1, No 1 (2021): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

This study aims to examine the effect of the influence of financial performance which consists of Return To Asset (ROA), Financing of Deposit Ratio (FDR) and Operational Costs on Operating Income (BOPO) on the Profit Sharing Rate of Mudharabah Time Deposits. The population in this study is a Sharia bank registered on the Service Authority website Finance (OJK) 2016 to 2019. Data sources can be obtained from the official website of Otoritas Jasa Keuangan (OJK). Search Results www.ojk.go.id. as well as the website of Islamic Commercial Banks in Indonesia which were used as research samples. The sampling method used was a purposive sampling method. The number of samples in this study were 48 observations in 12 companies over a period of 4 years. The results of this study indicate that Return On Assets (ROA) has an effect on the profit sharing rate of mudharabah deposits and Operating Costs on Operating income (BOPO) have an effect on the profit sharing rate of mudharabah deposits.

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Eva Fauziana

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evafauziana@ibm.ac.id

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+628170747081

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jurnalbalancing@ibm.ac.id

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Kampus A - Institut Bisnis Muhammadiyah Bekasi Jl. Sersan Aswan Kav. 16 Kel. Margahayu - Kec. Bekasi Timur 17143

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Kota bekasi,

Jawa barat

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Eva Fauziana

Contact Email evafauziana@ibm.ac.id

Phone +628170747081

Journal Mail Official jurnalbalancing@ibm.ac.id

Editorial Address Kampus A - Institut Bisnis Muhammadiyah Bekasi Jl. Sersan Aswan Kav. 16 Kel. Margahayu - Kec. Bekasi Timur 17143

Location Kota bekasi, Jawa barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Eva Fauziana

Contact Email
evafauziana@ibm.ac.id

Phone
+628170747081

Journal Mail Official
jurnalbalancing@ibm.ac.id

Editorial Address
Kampus A - Institut Bisnis Muhammadiyah Bekasi Jl. Sersan Aswan Kav. 16 Kel. Margahayu - Kec. Bekasi Timur 17143

Location
Kota bekasi,

Jawa barat

INDONESIA