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INDONESIA
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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TECHNOSTRESS DAN PENGARUHNYA TERHADAP KINERJA DOSEN PERGURUAN TINGGI DI INDONESIA Amalia, Wia Rizqi; Rimayanti; Syahdan, Saifhul Anuar
Balance: Jurnal Riset Akuntansi dan Bisnis Vol 6 No 1 (2023): Balance: Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

The COVID19 pandemic has brought major changes in the learning and teaching process in Universities. Then, lecturers began to using technology in learning process intensely. Further, this study examines the existence of stress by lecturers in using technology (technostress), and how it affects their performance. The results of a survey of 123 lecturers at Universities in Indonesia show that technology affects performance in both positive and negative ways. Technostress indicators, called techno-overload, techno-insecurity, and techno-uncertainty have an effect on performance, while techno-invasion and techno-complexity have no effect on performance.
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN Diphayana, Wahono; Kurniawan, Kurniawan
Balance: Jurnal Riset Akuntansi dan Bisnis Vol 6 No 1 (2023): Balance: Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

This research was conducted with the aim of finding out whether there is an effect of capital structure, company size and investment decisions on the value of companies engaged in the pharmaceutical sector listed on the IDX for the period 2018 – 2020. Where researchers processed data using the SPSS Version 24 application. The processing results were obtained data where capital structure has an effect on firm value while company size and investment decisions have no effect on firm value.
TECHNOSTRESS DAN PENGARUHNYA TERHADAP KINERJA DOSEN PERGURUAN TINGGI DI INDONESIA Amalia, Wia Rizqi; Rimayanti; Syahdan, Saifhul Anuar
Balance: Jurnal Riset Akuntansi dan Bisnis Vol 6 No 1 (2023): Balance: Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The COVID19 pandemic has brought major changes in the learning and teaching process in Universities. Then, lecturers began to using technology in learning process intensely. Further, this study examines the existence of stress by lecturers in using technology (technostress), and how it affects their performance. The results of a survey of 123 lecturers at Universities in Indonesia show that technology affects performance in both positive and negative ways. Technostress indicators, called techno-overload, techno-insecurity, and techno-uncertainty have an effect on performance, while techno-invasion and techno-complexity have no effect on performance.
PERFORMANCE ANALYSIS WITH BALANCED SCORECARD APPROACH IN TIRTA HANDAYANI MUNICIPAL WATERWORKS (PDAM) GUNUNGKIDUL DISTRICT Puspitaliza, Afifah; Novitasari, Budi Tiara
Balance: Jurnal Riset Akuntansi dan Bisnis Vol 6 No 1 (2023): Balance: Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

This research aims to investigate performance achievements achieved at PDAM Tirta Handayani in Gunungkidul Regency, Yogyakarta Special Region, in 2020 and 2021 using the Balanced Scorecard approach. This study consists of the independently audited financial statements in 2020 and 2021. This research is quantitative descriptive. The method used is the Balanced Scorecard, which performs calculations on four perspectives such as financial perspective, customer perspective, internal business process perspective, and learning and growth perspective. Also one additional new perspective, namely sustainability. The results of the study show that the performance achievements in 2020 received a score of 3.30 in the "high performance" predicate, while in 2021 they also received a score of 3.37 in the "high performance" predicate. Performance achievements from 2020 to 2021 have increased by 0.07 due to an increase in the financial perspective, internal business processes, although there has been a decrease in the customer perspective.
PENGARUH MOTIVASI DAN KOMUNIKASI TERHADAP KINERJA KARYAWAN PT BANK TABUNGAN PENSIUNAN NASIONAL TBK PEKANBARU Chandra, Roni
Balance: Jurnal Riset Akuntansi dan Bisnis Vol 6 No 1 (2023): Balance: Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

Kinerja adalah perilaku nyata yang ditampilkan setiap karyawan sebagai prestasi kerja yang dihasilkan sesuai dengan perannya dalam perusahaan. Kegiatan ini dapat memperbaiki keputusan-keputusan personalia dan memberikan umpan balik kepada para karyawan tentang pelaksanaan kerjanya. Kinerja adalah hasil kerja individu atau kelompok dalam mencapai tujuan yang telah ditetapkan organisasi sesuai dengan periode yang telah ditetapkan. Kelompok atau organisasi terdiri dari beberapa individu, sehingga kinerja individu akan mempengaruhi kinerja kelompok atau organisasi. Kinerja sebagai hasil-hasil fungsi pekerjaan/kegiatan seseorang atau kelompok dalam suatu organisasi yang dipengaruhi oleh berbagai faktor untuk mencapai tujuan organisasi dalam periode waktu tertentu. Hasil penelitian ini adalah motivasi kerja berpengaruh terhadap kinerja karyawan PT. Bank Tabungan Pensiunan Nasional Tbk Pekanbaru, dan komunikasi berpengaruh terhadap kinerja karyawan PT. Bank Tabungan Pensiunan Nasional Tbk Pekanbaru.
PENGARUH ARUS KAS OPERASI TERHADAP RETURN SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI Fahrul Imam Santoso, Fahrul
Balance: Jurnal Riset Akuntansi dan Bisnis Vol 6 No 1 (2023): Balance: Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

This study examines the effect of operating cash flow on stock returns in the banking industry listed on the BEI. The population in this study was 43 industries in the banking sub-sector, while the sample was ten industries. The analytical tool in this study uses the SPSS application program. The method in this study uses a quantitative data approach with simple linear regression analysis. The results obtained indicate that the operating cash flow variable affects stock returns
EVALUASI PENGELOLAAN DANA DESA (STUDI KASUS DESA ORAHILI TUMORI KECAMATAN GUNUNGSITOLI BARAT KOTA GUNUNGITOLI) Zebua, Parta Junius; Ndraha, Ayler Beniah
Balance: Jurnal Riset Akuntansi dan Bisnis Vol 6 No 2 (2023): Balance: Jurnal Riset Akuntansi dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

The preparation, use, supervision and responsibility of assets provided by the central government to villages in a country is known as village fund management. The aim of this village fund is to expand development and government assistance to environmental networks. This research assesses village fund management with an emphasis on Orahili Tumori village. This research uses qualitative methods to gain an internal and external understanding of village fund management strategies and the components that influence their implementation. This study led to a comprehensive meeting with figures in Orahili Tumori village, including the village head, the village Consultative Body (BPD), community group pioneers, and village residents. The research results show that village fund management in Orahili Tumori village involves dynamic collaboration from various parties and runs with good systems and responsibility.

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