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INDONESIA
BALANCING Accountancy Journal
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 5 Documents
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Search results for , issue "Vol 2, No 1 (2022): BALANCING: Accountancy Journal" : 5 Documents clear
PENYUSUNAN LAPORAN KEUANGAN UMKM BERDASARKAN STANDAR KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK-EMKM) PADA UMKM IKAN MAS ARAFI DI MUSTIKA JAYA BEKASI ATIKA RAHMI
BALANCING: Accountancy Journal Vol 2, No 1 (2022): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (418.878 KB) | DOI: 10.53990/bjpsa.v2i1.191

Abstract

One of the drivers of economic development in Indonesia is the existence of Micro, Small, and Medium Enterprises. The Indonesian economy cannot be separated from businesses that are run by individuals or groups and also MSMEs, which in fact are the majority of Indonesians' economic activities. Where the economic activities of these MSMEs have participated in creating jobs in Indonesia so as to reduce unemployment. The problem that often occurs is that Micro, Small, and Medium Enterprises are unable to produce financial reports. In terms of financial reports, it is very important to predict the financial flows of a company on a small scale. MSME financial reports are still very simple and done manually and the financial reports are not in accordance with SAK- EMKM. The purpose of this Community Service activity is to compile financial reports at Arafi Goldfish company in accordance with financial accounting standards. The research method used is descriptive qualitative. while the primary data sources are interviews, observations, proof of transactions, and documentation. From the research conducted, it can be concluded that the financial statements of micro, small, and medium-sized Ikan Mas Arafi are in the form of balance sheets and profit and loss reports, as well as notes on financial statements. With these findings, it is hoped that it can provide information for the owner of Arafida's goldfish MSME business in applying the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM).
PELUANG USAHA MAKANAN Di ERA PANDEMI Covid 19 STUDI KASUS RUMAH MAKAN PAMENAN DIKECAMATAN RAWALUMBU Eriandi Eriandi
BALANCING: Accountancy Journal Vol 2, No 1 (2022): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.173 KB) | DOI: 10.53990/bjpsa.v2i1.192

Abstract

Aside from the serious impact on health, Covid-19 Pandemic also weakens the national economy. Various industrial sectors, including the culinary business, experienced a decrease in turnover rate, and not a few closed their businesses. However, during the Covid-19 pandemic, there are still opportunities to open businesses for small entrepreneurs engaged in the culinary sector. In order to be able to compete and acquire consumers amid declining purchasing power then the entrepreneurs must be innovative, including using an online system in their sales strategy. This is implemented to comply with regulations to always maintain distance and at the same time break the chain of spreading COVID-19. Research on business opportunities in the culinary sector during the Covid 19 pandemic was conducted in Rawalumbu District by taking the case of the Dapoer Pamenan Restaurant, Rawalumbu District. This research uses a the descriptive qualitative method by using a SWOT analysis to find out the various strengths, weaknesses, opportunities, and threats that the culinary business has during a pandemic. The result of this research shows that the strategy that can be carried out by the culinary business is product and service diversification. The culinary business must be able to gain consumer trust through safe products, healthy and hygienic, implement the health protocol, maximize online marketing, fulfill the demands of take-away and delivery orders, making diversified product innovations in the form of healthy food and frozen food, and also optimize the quality of the products. The target outcome of this research is to identify the factors of strengths, weaknesses, opportunities, and threats that will be faced by the culinary business entrepreneurs in the Rawalumbu sub-district and also to decide the suitable strategy applied to adapt to the new normal. In the long term, it is hoped that the results of this study will contribute to the development of business strategies to deal with emergency and uncertain situations.
BANK SAMPAH ASOKA DALAM PENINGKATAN PENDAPATAN MASYARAKAT CLUSTER IXORA Raisya Puspa Septiani
BALANCING: Accountancy Journal Vol 2, No 1 (2022): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.71 KB) | DOI: 10.53990/bjpsa.v2i1.193

Abstract

Garbage is an environmental problem that until now there is no solution to in Indonesia. The waste bank is an effort to fix and improve the system waste management. The waste management system with a waste bank emphasizes recycling activities, especially plastic waste, cartons, cans, and so on. The purpose of a waste bank established in residential areas is to build public awareness of waste management, create a clean, healthy environment and change waste to be more useful in society such as making crafts and increasing additional income. With the Waste Bank, the benefits obtained from residents are being able to maintain cleanliness and environmental health, help the community's economy and build relationships between residents and build public awareness to care for the surrounding environment. This research used a qualitative approach with descriptive methods. Research informants were selected by purposive sampling. Research data were collected by observation, interview, and documentation study. The impact of the Ashoka waste bank program on the income of the community is that it can help the community to finance activities carried out in the environment without spending personal funds.
PENGARUH. BIAYA A PRODUKSI DAN OPERASIONAL TERHADAP LABA BERSIH PERUSAHAAN SEKTOR INDUSTRI BARANG DAN KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2018-2020 Rizal Indra Tjahya; Farhani Nurfitri
BALANCING: Accountancy Journal Vol 2, No 1 (2022): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.416 KB) | DOI: 10.53990/bjpsa.v2i1.194

Abstract

This research aims to find out how much effect production costs and operating costs have on the net income of manufacturing companies. This research uses a sample of companies engaged in the consumer goods industry sector listed on the Indonesia Stock Exchange. A sample of companies used as many as 18 companies from a total population of 60 companies. This type of research uses quantitative methods. The data used in this study is secondary data in the form of company financial statements obtained from www.idx.co.id website. The study used analytical methods with the help of SPSS Version 25. The results showed that production cost partially had a significant effect on net income. Operating expenses partially affect net income. Simultaneously, production cost and operating cost affect net income in consumer goods industry companies listed on the Indonesia Stock Exchange for 2018-2020.
PENGARUH KEBIJAKAN UTANG DAN KEBIJAKAN DEVIDEN TERHADAP NILAI PERUSAHAAN SUBSEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020 Waluyo Waluyo; Siti Rohayati
BALANCING: Accountancy Journal Vol 2, No 1 (2022): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (682.902 KB) | DOI: 10.53990/bjpsa.v2i1.195

Abstract

The data collection technique use documentation techniques with secondary data and the analytical method used is a correlational analysis using SPSS 25.0. There are 8 pharmaceutical sub-sector companies listed on the IDX which are analyzed. Data on Debt policy, Dividend policy, and Company Value are taken from the 2017-2020 financial statements. This study also uses the classic assumption test and hypothesis testing to determine the effect of Debt Policy, Dividend Policy, and Firm Value.

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