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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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PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN PERIODE 2016-2019 Waluyo Waluyo; Widia Reisya Yulianti
BALANCING: Accountancy Journal Vol 2, No 2 (2022): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

The economy in Indonesia has experienced rapid growth from time to time. To assess the financial performance and achievements of an investor, an investor needs analysis of financial statements as a consideration in determining stock prices. This study aims to determine the financial performance simultaneously and partially on stock prices in automotive and component sub-sector companies listed on the IDX for the 2016-2019 period. Sampling was done by purposive sampling technique to get a representative sample in accordance with predetermined criteria. The number of samples obtained is as many as 10 automotive sub-sector companies for the 2016-2019 period, so a sample of 40 components is obtained. The method used to analyze the data is the method of multiple linear regression analysis and hypothesis testing. The results of the data analysis show that there is a significant effect between CR and ROE partially on stock prices. The t-test (CR) based on the significant value of the CR variable (X1) shows T count > t table of 5.672 > 2.024 and the significance value is 0.000 < 0.05, so statistical hypothesis 1 is related to the partial effect of the CR variable on stock prices, H 0 is rejected and H 1 is accepted, in this case it means that CR has an effect on stock prices.

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

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).

ANALISIS PENERAPAN AKUNTANSI PADA UMKM TOKO PAKAIAN DI KECAMATAN BEKASI TIMUR BERDASARKAN KONSEP DASAR AKUNTANSI Raisya Puspa Septiani; Viola Saresia Kusuma
BALANCING: Accountancy Journal Vol 2, No 2 (2022): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

This research author did in the district of East Bekasi. In connection with this research, the object is a clothing store entrepreneur. And the population in this research is 20 clothing stores in the district of East Bekasi. The problems discussed in this study are how the application of accounting in the clothing store business in the district of East Bekasi has met the basic concepts of accounting. The purpose of this study is to find out if the application of accounting carried out by clothing store entrepreneurs has fulfilled the basic concepts of accounting in running their businesses. The data collection method that the author uses is structured interviews, documentation, and observation. While the data analysis used is a descriptive method. Based on the results of research and discussion, it can be concluded that the application of accounting carried out by clothing shop entrepreneurs in the East Bekasi district has recorded accounting and bookkeeping but is carried out very simply. The recording is still not right so it is not in accordance with the basic concepts of accounting.

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

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.

PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA SUB SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2016 - 2020 Atika Rahmi; Desti Suryaningtias
BALANCING: Accountancy Journal Vol 2, No 2 (2022): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

This study aims to determine the effect of Earning Per Share (EPS), Price Earning Ratio (PER) on stock prices. This research method is quantitative. This study uses secondary data from financial reports published on the Indonesia Stock Exchange (IDX). From the purposive sampling technique, 11 companies were obtained from the population of 65 companies in the property and real estate sub-sector. The results of this study indicate that EPS and PER partially or simultaneously have a significant positive effect on stock prices.

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

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.

FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMINA TAHUN 2018 - 2020 Yeniasari Rizkia Budi; Bella Barza Dewi
BALANCING: Accountancy Journal Vol 2, No 2 (2022): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

The company of a business entity is a characteristic of a goal of economic activity, which has a long-term focus on sustaining life (going concern). Going concern audit opinion, audit opinion on a company's report if the financial statements experience different conditions from a financial business, then the company has problems in its performance. The purpose of this study was to determine the factors that influence the Going Concern Audit Opinion Partially and Simultaneously. The sampling technique used was the purposive sampling technique. The sample obtained was 40 companies from 75 companies in the basic and chemical industry sector listed on the Indonesia Stock Exchange in 2018-2020, so the data studied were found to be 120. The method used was logistic regression analysis with the help of SPSS 26. Based on the results of this study, partial and simultaneous partial Profitability, Liquidity, Company Growth, and the Previous Year's Audit Opinions have no effect on the acceptance of Going Concern Audit Opinions.

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

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 PROFITABILITAS DAN LIKUIDITAS TERHADAP NILAI SAHAM PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN PERIODE 2017 - 2019 Rizal Indra Tjahya Tjahya; Desiyana Herlin Kusumawati
BALANCING: Accountancy Journal Vol 2, No 2 (2022): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

This study aims to see how much influence profitability and liquidity have on the value of food and beverage sub-sector companies for the 2017-2019 period. The determination of the sample used purposive sampling so that the sample obtained was as many as 10 companies. The data analysis techniques used are classical assumption tests, as well as multiple linear regression analysis with the help of SPSS 24. From the results of data processing, it is known that profitability (ROE) has a positive and significant effect on the value of the company (PBV). And the liquidity variable (CR) has a significant effect on the value of the company (PBV).

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

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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Eva Fauziana

Contact Email
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