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Balance: Jurnal Riset Akuntansi dan Bisnis
Published by Universitas Nias Raya
ISSN : 26229803     EISSN : 28280024     DOI : 10.57094
Core Subject : Economy,
Economics, Econometrics & Finance
Balance: Jurnal Riset Keuangan dan Akuntansi merupakan Jurnal Akuntansi Keuangan, Manajemen dan Bisnis. Balance adalah jurnal ilmiah multidisiplin yang diterbitkan oleh LPPM UNIRAYA. Balance menyediakan forum khusus untuk publikasi penelitian di bidang ekonomi keuangan dan teori perusahaan, menempatkan penekanan utama pada kontribusi analitis, empiris, dan klinis berkualitas tinggi di bidang-bidang penting seperti Ekonomi, Keuangan, Perbankan, dan Akuntansi. Jurnal ini diterbitkan dua kali setahun (Februari dan Agustus).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 67 Documents
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ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN DI PT. TELESINDO SHOP CABANG MANDREHE KABUPATEN NIAS BARAT TAHUN 2015-2019 Fau, Samanoi Halowo; MANAO, ALWINDA
Balance: Jurnal Riset Akuntansi dan Bisnis Vol 5 No 1 (2022): Balance: Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

The scope of this research is the study of the analysis of financial statements to assess the financial performance at PT. Telesindo Shop Mandrehe Branch of West Nias Regency 2015-2019. This research aims to find out the financial performance of PT. Telesindo Shop Mandrehe Branch of West Nias Regency 2015-2019 which is reviewed from the analysis of financial ratios namely liquidity, solvency and rentability ratios. Based on the results of the research conducted it can be known that the calculation of liquidity ratio with unfavourable results, which are reviewed from the current ratio, cash ratio and quick ratio obtained less good results for five years. Then the results of solvency ratios reviewed from the results of debt to asset ratio and debt to equity ratio get less good results. But if viewed from the calculation of the ratio of rentability seen from return on asset get good results because it is above the standard average of measurement. Similarly, the return on equity results gets good results.
ANALISIS SWOT TERHADAP USAHA TOKO IMELDA PONSEL TELUKDALAM NIAS SELATAN Dakhi, Paskalis; Buulolo, Progresif; Harita, Trinitaktis
Balance: Jurnal Riset Akuntansi dan Bisnis Vol 5 No 1 (2022): Balance: Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

Imelda Ponsel Telukdalam South Of Nias is a store in Nias is a trade in electronic goods and specifically mobile phones in various brand. The study is intended to answer how and whether the Imelda ponsel store platform has a swot strategy for its business. The method of data analysis technique with a descriptive qualitative approach. Based on the analysis of the swot strategy to its business, which can be proven from the analysis of the internal and external factors IFAS and EFAS, and thus the coordinate point of 1.724 : 1.01 on the swot diagram explains that the mobile imposition store is in the province supporting the growth/growth strategy and the enterprise is still in prime condition. These conditions provide an opportunity for maximum profits because companies have the opportunity and the power to do both the development and expansion of businesses.
PENGARUH BIAYA OPERASIONAL TERHADAP LABA DI UD. ROTI HELENA TELUKDALAM FAU, SAMANOI HALOWO; Duha, Timotius; Waoma, Samalua
Balance: Jurnal Riset Akuntansi dan Bisnis Vol 5 No 1 (2022): Balance: Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

This research aims to determine operating costs’ impact on profits in UD. Roti Helena Telukdalam. The population and sample in this study are reports of the remaining results of 8 years of effort using data interpolation methods to meet population and sample criteria. The data analysis method used is multiple linear regression analysis, where the regression model value Y = 33,152,877 +0.647X. The results of this study showed that operating expenses (X) had a significant effect on profits at UD. Roti Helena Telukdalam with a thi calculated value of 4,431>Ftabel of 1,696. This research can be concluded that operating costs have a significant effect on profits in UD. Roti Helena Telukdalam.
ANALISIS TATA CARA PEMUNGUTAN PAJAK REKLAME YANG DITERAPKAN OLEH DINAS PENDAPATAN KABUPATEN NIAS SELATAN Zagoto, Reaksi; Zalogo, Erasma F.; Dakhi, Paskalis
Balance: Jurnal Riset Akuntansi dan Bisnis Vol 5 No 1 (2022): Balance: Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

The collection of billboard taxes has similarities with other tax collections that must meet the provisions that are subjective and objective. The Government of South Nias Regency conducts a billboard tax collection in a very unique way, the billboard tax is levied on the management of business licenses, proof of the repayment of the Billboard Tax is one of the requirements that must be submitted to obtain the original document of the Business License issued by the Licensing Office. Based on the results of the analysis of research data, it can be concluded that in general the billboard tax collection procedures applied by the relevant institutions in South Nias Regency have not been implemented in accordance with the relevant regulations. In its implementation, the procedure for determining the object of the billboard tax is carried out normatively with unclear logic. Related institutions generalize the understanding of Billboards as tax objects without regard to the sorting of the rekelame itself (as objects and not tax objects) as stipulated in various laws in particular, PERBUB NISEL Number 52 of 2012. The South Nias Revenue Office imposes two types of tariffs, namely Rp 225,000 for Business Owners and Rp 3,000,000 tariffs applied to the bodies of the Comnditer Company (CV), the determination of the nominal nominal above is done without clear reference (based on the previous culture although it is actually not in accordance with the laws governing it). To realize good governace in the field of breeding, the South Nias Regency Government needs to take several actions, among others, 1) The need for planning periodic evaluation of the procedure for the implementation of voting so that the obstacles faced can be addressed early. 2) Placing competent employees in their fields who have the ability to understand tax regulations and have a high work commitment. 3) Implementation of the use of certain computer applications in calculating taxes owed.
ANALISIS PENDAPATAN ASLI DAERAH KABUPATEN NIAS SELATAN TAHUN 2020 Zalogo, Erasma F.
Balance: Jurnal Riset Akuntansi dan Bisnis Vol 5 No 2 (2022): Balance: Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

Tujuan penelitian ini adalah untuk mengetahui kemampuan Pendapatan Asli Daerah (PAD) Kabupaten Nias Selatan yang menggunakan analisis rasio desentralisasi fisikal, rasio kemandirian keuangan daerah, dan rasio efektivitas keuangan daerah tahun 2020. Penelitian ini merupakan penelitian kualitatif yang bersifat deskriptif. Analisis data penelitian ini adalah menggunakan analisis rasio keuangan daerah. Berdasarkan hasil analisis yang telah dilakukan, rasio desentralisasi fisikal masuk dalam kriteria sangat rendah, rasio kemandirian keuangan daerah masuk dalam kriteria sangat rendah, dan rasio efektivitas keuangan daerah dalam kriteria sangat rendah juga. Hal ini menunjukan bahwa kemampuan pemerintah daerah Kabupaten Nias Selatan belum mampu meningkatkan PADnya karena masih memiliki ketergantungan terhadap bantuan dari pemerintah pusat.
ANALISIS BREAK EVENT POINT PADA PT. HOLLY KADOZ NIASINDO Fau, Samanoi Halowo; Waoma, Samalua
Balance: Jurnal Riset Akuntansi dan Bisnis Vol 5 No 2 (2022): Balance: Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

The purpose of this study was to determine the break-even point of sales of the company PT. Holly Kadoz Niasindo. The type of research used in this study is qualitative research with a descriptive approach. The subjects in this study were PT. Holly Kadoz Niasindo. Meanwhile, the object of this research is the financial statements of PT. Holly Kadoz Niasindo which consists of reports on costs, and total production for several times carrying out operations in the production calendar. The number of sales each month is fluctuating and it is not even possible to ascertain whether there are many or not every month. The difference in production volume is caused by changes in the total demand for Kakaz cups so it can affect the number of fixed costs and variable costs used by the company. In this study, the average value of the break-even point during the analysis was 11,934 Kazadz cups or Rp. 214.815,000 (Two hundred and fourteen million eight hundred and fifteen thousand rupiah). Profit is determined by the number of products produced. In this study, the number of Kazaz cups produced for 12 (twelve) months was 180,000 (one hundred and eighty thousand) boxes or Rp. 3.240,000,000 (Three billion two hundred and forty million rupiah). Earnings profit every month also fluctuates so that the company's average profit can be calculated during the analysis of Rp. 278.500.000 (Two hundred seventy-eight million five hundred thousand rupiahs)
ANALISIS EFEKTIVITAS PENGELOLAAN DANA DESA DI DESA EHO ORAHILI FAU KECAMATAN FANAYAMA KABUPATEN NIAS SELATAN Maduwu, Lusia Siska
Balance: Jurnal Riset Akuntansi dan Bisnis Vol 5 No 2 (2022): Balance: Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

The purpose of this study is to explain the effectiveness of village fund management in Eho Orahili Village of Fanayama District of South Nias Regency in 2018-2020. The type of research used is qualitative type. The data source is the village fund report for 2018-2020. The data collection technique is the village fund report. The data analysis method used is data reduction analysis, data display, conclusion or ferivikasi. The results of this study show that in 2018 and 2019 the management of the use of village funds has been effective in accordance with the planning of the implementation of village fund management for the construction of trenches, the construction of highways has been in accordance with the applicable rules as affirmed in the Regulation of the Minister of Villages, Development of Disadvantaged Regions, and Transmigration of the Republic of Indonesia Number 05 of 2015 concerning the Determination of Priorities for the Use of Village Funds in 2015 Article 8 letter (a) that the priority The use of village funds can include the construction and maintenance of village roads.
ANALISIS PENGELOLAAN DANA DESA DALAM PEMBERDAYAAN MASYARAKAT DESA HANOFA KECAMATAN SIROMBU KABUPATEN NIAS BARAT TAHUN 2016-2020 Maruhawa, Bela Kristin
Balance: Jurnal Riset Akuntansi dan Bisnis Vol 5 No 2 (2022): Balance: Jurnal Riset Akuntansi dan Bisnis
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The scope of this research is a study on the management of village funds in Hanofa, Sirombu District, and West Nias Regency. This study aims to find out how the management of the Hanofa village funds, Sirombu District, West Nias Regency for the 2016-2020 fiscal year. The research method used in this research is qualitative research, with a descriptive approach. This research method is a method used to describe or analyze a research result. The results obtained in this study are the management of Hanofa village funds, Sirombu District, West Nias Regency including planning, implementation, administration, reporting and accountability. The management of village funds carried out by the Hanofa village government, Sirombu District, West Nias Regency has followed the technical guidelines that have been regulated in the legislation, so this study can conclude that the management of Hanofa village funds, Sirombu District, West Nias Regency for the 2016-2020 fiscal year is quite effective
ANALISIS FAKTOR-FAKTOR PENYEBAB KREDIT MACET PADA CU. FAOMASI KECAMATAN TELUKDALAM KABUPATEN NIAS SELATAN Telaumbanua, Anita C.
Balance: Jurnal Riset Akuntansi dan Bisnis Vol 5 No 2 (2022): Balance: Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

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This study aims to determine the internal factors that cause bad loans in CU. Faomasi Telukdalam from 2016-2020. The data analysis method used is a descriptive qualitative method. Data collection techniques using observation, interviews, and documentation. The data analysis technique uses an interactive analysis model consisting of a data reduction process, data presentation, and verification or drawing conclusions. The results of this study indicate that internal factors cause bad loans in CU. Faomasi Telukdalam in inaccurate analysis, CU. Faomasi Telukdalam provides credit because it has family relations, and is a CU. Faomasi Telukdalam is lacking in credit supervision. So it can be concluded that the analysis is not appropriate, CU. Faomasi Telukdalam provides credit because it has family relations, and is a CU. Faomasi Teluk Dalam lack of credit supervision is an internal factor causing bad loans in CU. Faomasi Telukdalam from 2016-2020. The suggestions put forward by the researcher are 1) That in conducting an analysis of members who apply for loans, an assessment should be carried out based on the 5C principle and 2) In granting credit to members who apply for credit, it should be done objectively without any interference from related parties because they have family relationships.
Analisis Efisiensi Penggunaan Modal Kerja Perusahaan PT. Solusi Bangun Indonesia (SBI) 2014-2018 Hia, Evan Samuel; Waoma, Samalua; Fau, Samanoi Halowo
Balance: Jurnal Riset Akuntansi dan Bisnis Vol 5 No 2 (2022): Balance: Jurnal Riset Akuntansi dan Bisnis
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Abstract

Ruang lingkup penelitian ini adalah analisis efisiensi penggunaan modal kerja perusahaan pada PT. Solusi Bangun Indonesia (SBI). Tujuan penelitian ini untuk mendeskripsikan efisiensi penggunaan modal kerja perusahaan pada PT. Solusi Bangun Indonesia (SBI). Metode penelitian yang digunakan adalah metode rasio efisiensi dengan menggunakan rasio perputaran modal kerja, current ratio dan rasio perputaran kas. Hasil yang diperoleh menunjukkan bahwa penggunaan modal kerja perusahaan pada PT. Solusi Bangun Indonesia (SBI)dari tahun 2014 s/d 2018 tidak efisien. Hal ini disebabkan karena tidak dapat memenuhi standar bobot penilaian efisiensi yaitu rasio perputaran modal memiliki nilai rasio rata-rata <6 kali, pada tahun 2014 memperoleh nilai (-6.94) kali, tahun 2015 (-6.71) kali, tahun 2016 (-3.24), tahun 2017 (-3.49) kali serta tahun 2018 (-1.45) kali. Kemudian current ratio memperoleh nilai rasio rata-rata<1 %, pada tahun 2014 memperoleh nilai rasio sebesar (0.6), tahun 2015 (0.65), tahun 2016 (0.45), tahun 2017 (0.49) dan pada tahun 2018 memperoleh nilai (0.26). Serta Rasio perputaran kasmemperoleh nilai rasio rata-rata >1 kali, yaitu pada tahun 2014 memperoleh nilai rasio sebesar (1.4), tahun 2015 (3.35), yahun 2016 (5.87), tahun 2017 (5.1) dan pada tahun 2018 memperoleh nilai rasio sebesar (4.88).

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