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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 25 Documents
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PENGARUH LABA BERSIH DAN ARUS KAS TERHADAP DIVIDEN PERUSAHAAN SEKTOR INDUSTRI BARANG DAN KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2018-2021 Raisya Puspa Septiani; Tellyta Maulani
BALANCING: Accountancy Journal Vol 3, No 1 (2023): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53990/bjpsa.v3i1.255

Abstract

Profits and cash receipts are the most important issues management must consider and compare when making stock or cash payment decisions. Because the form of influence is positive, the greater the net profit obtained, the greater the dividend that will be distributed to investors. This research was conducted with the aim of clarifying profits and cash receipts by paying in shares or cash based on the commodity and consumer sectors listed on the Indonesian stock exchange for the 2018-2021 period. This study uses an associative approach with quantitative data types, where the data source used is data that is indirectly from the object. The population involved is commodity and consumer sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period. This sampling procedure is a non-probabilistic sampling. The data analysis technique used is descriptive analysis, classical hypothesis testing, multiple regression analysis, and hypothesis testing. The results of this study indicate that while net income may not have a significant effect on cash dividends, operational cash flow has a significant impact on cash dividends. But at the same time, net profit and operating cash flow have a significant impact on cash dividends.
PENGARUH RASIO FINANCIAL LEVERAGE DAN LIKUIDITAS TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR MANUFAKTUR PERIODE 2019-2021 Ria Fitria Andriani; Lia Agatha
BALANCING: Accountancy Journal Vol 3, No 1 (2023): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53990/bjpsa.v3i1.256

Abstract

This thesis discusses the effect of financial leverage and liquidity ratios on company profitability. This type of research is quantitative research with hypothesis testing. The research sample is the financial statements of 30 manufacturing sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The source of research data is secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The data analyzed are profitability (variable Y) using Return On Asset (ROA) analysis, financial leverage variable (variable X1) using Debt to Asset Ratio (DAR) analysis, and liquidity variable (variable X2) using Current Ratio (CR) analysis. The results of the research that tested the hypothesis obtained data: (1) The financial leverage ratio (DAR) has a negative and significant effect on the profitability (ROA) of manufacturing sector companies on the Indonesia Stock Exchange for the period 2019-2021; (2) The liquidity ratio (CR) has a positive and significant effect on the profitability (ROA) of manufacturing sector companies on the Indonesia Stock Exchange for the period 2019-2021; (3) The ratio of financial leverage (DAR) and liquidity (CR) simultaneously has a positive and significant effect on the profitability (ROA) of manufacturing sector companies on the Indonesia Stock Exchange for the period 2019-2021.
ANALISIS KEPATUHAN KEWAJIBAN PAJAK BENDAHARA DESA DALAM MELAKUKAN PEMOTONGAN PAJAK PADA PEMBANGUNAN INFRASTRUKTUR DI DESA KARANGAN Dicky Saputra; Poppy Indriani
BALANCING: Accountancy Journal Vol 3, No 1 (2023): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53990/bjpsa.v3i1.257

Abstract

This study aims to determine the compliance of the village treasurer in making tax cuts on village infrastructure development because we can know that research on cutting each type of tax on village infrastructure development has not been done much, therefore the researchers decided to examine the tax cuts for village infrastructure development in the village. do the Village Treasurer so that there are no tax violations and errors in determining the type and tax rate that are set for deductions for every transaction carried out on village infrastructure development whose funds are sourced from village funds.The method used in this research is a qualitative descriptive research method to reveal events or facts, circumstances, phenomena, variables, and circumstances that occurred during the research by presenting what actually happened. From the results of data analysis conducted by researchers, it is known that the Karangan Village treasurer has applied the type of tax, the determination of the tax rate imposed on every transaction carried out in the infrastructure development process, namely the 379 Meter long footpath has been carried out correctly in accordance with the applicable tax laws. The findings in this study are limited because in Karangan Village, developing village infrastructure does not use construction services but uses a self-management system, it can be concluded that the type of tax that is set on each transaction is not as much as when using construction services.
ANALISIS PENGUNGKAPAN INTERNET FINANCIAL REPORTING PADA PERUSAHAAN SUBSEKTOR FARMASI DI INDONESIA Desyria Pratiwi
BALANCING: Accountancy Journal Vol 3, No 1 (2023): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53990/bjpsa.v3i1.258

Abstract

Disclosure of Internet Financial Reporting (IFR) makes it easy for users or interested parties to find financial information through the company's official website. This study aims to reveal the effect of profitability, leverage, and company size on Internet Financial reporting disclosure in the pharmaceutical subsector in Indonesia. The population of this research is all pharmaceutical sub-sector companies that are on the Indonesia Stock Exchange until 2021. The sampling technique used in this study is using the Purposive Sampling method with an observation period from 2019 to 2021. The sample data is then analyzed using multiple linear regression analysis using SPSS 27.0. The results of the analysis of this study are that the Leverage and Firm Size variables influence IFR, while the Profitability variable does not influence IFR. Meanwhile, the independent variables used in the study simultaneously affect IFR.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA PT SILOAM INTERNATIONAL HOSPITALS TBK SEBELUM DAN SESUDAH ADANYA PANDEMI COVID-19 Annisa Alifa Ramadhani; Desyria Pratiwi
BALANCING: Accountancy Journal Vol 3, No 1 (2023): BALANCING: Accountancy Journal
Publisher : Institut Bisnis Muhammadiyah Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53990/bjpsa.v3i1.259

Abstract

Financial performance is an analysis carried out to find out how far the company is progressing through the application of correct and correct financial implementation principles. The performance of a company is a description of the company's financial condition which is analyzed using financial analysis tools to determine whether the company's financial condition is good or bad which reflects the performance of a certain period. The purpose of this study is to analyze the comparison of the company's performance of PT Siloam International Hospitals Tbk before and after the Covid-19 pandemic, financial report data obtained from the Indonesia Stock Exchange for the 2018-2021 period. Analysis of financial performance is seen from the company's financial ratios, the financial ratios analyzed are liquidity ratios, solvency ratios, and profitability ratios and can be assessed or analyzed better before or after the Covid-19 pandemic based on the industry average of each ratio.

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