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Balance : Media Informasi Akuntansi dan Keuangan

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Published by Universitas Palangka Raya

ISSN : 20857349 EISSN : 28291581 DOI : 10.52300

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan Universitas Palangka Raya adalah jurnal ilmiah yang diterbitkan oleh Universitas Palangka Raya dan bertujuan untuk mempublikasikan artikel-artikel kajian empiris dan teoritis dalam bidang akuntansi. Jurnal ini terbit 2 kali dalam setahun pada bulan Januari dan Juli.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 73 Documents

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PENGARUH MANAJEMEN PENGETAHUAN (KNOWLEDGE MANAGEMENT) TERHADAP KINERJA PENGELOLAAN KEUANGAN DESA MELALUI KOMPETENSI PENGELOLA : (STUDI DI KABUPATEN GUNUNG MAS DAN KABUPATEN PULANG PISAU) Aminudin Aminudin
Balance: Media Informasi Akuntansi dan Keuangan Vol. 12 No. 2 (2020): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Shape a village governance professionals, efficient and effective, open and accountable as stipulated in Law No. 6 Year 2014 about the village, then the village financial management must be based on the principles: transparency, accountability, participation and orderly of disciplined budget. Therefore, one of the critical success factor in the management of village finances, highly dependent on the knowledge and competence of human resources involved. This study aims to analyze and explain empirically Effect of Knowledge Management of the Financial Management Performance village with the competences of the variable.The method used in this research is descriptive-quantitative approach. The unit of analysis of this research is all village, Village Consultative Body and the parties related to the financial manager villages are represented, with the category of village developed, developing or underdeveloped in Pulang Pisau and Gunung Mas, the total sample size of 30 people in the category advanced villages and 30 samples in the category of developing rural / under developed. Engineering samples are simple random. Data were analyzed using analysis approach Structural Equation Modeling (SEM) with a moderating effect, the software used is SmartPLS Versi3.Results from the study showed the Knowledge Management strong and positive influence on the competence of financial management in rural village forward and backward villages / evolved. Proven competence business as intermediate or intervening variable. In the village forward, the effect of knowledge management can improve competence and competence to improve the performance of financial operators, while in the backward villages / developing knowledge management influence on competence and does not affect the performance of the financial manager of the village. Performance Financial Management in the village developed significantly different from the performance of Financial Management in the village underdeveloped / developing. Knowledge management has no effect on the performance of financial management in both rural villages developed and underdeveloped villages / evolved.

PENGARUH LOVE OF MONEY DAN RELIGIUSITAS TERHADAP KECENDERUNGAN FRAUD ACCOUNTING DANA DESA DENGAN GENDER SEBAGAI VARIABEL MODERASI PADA DESA DI KECAMATAN KATINGAN TENGAH Andre Giovano; Agus Satrya Wibowo; Yesika Yanuarisa
Balance: Media Informasi Akuntansi dan Keuangan Vol. 12 No. 2 (2020): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

This study aims to examine the effect of Love of Money and Religiosity on the Fraud Accounting Tendency with Gender as a moderating variable. This research is a quantitative research with survey method. The population in this study are all villages in Central Katingan, Katingan Regency. The sampling technique uses purposive sampling method. The sample in this study is the Village Staff / Apparatuses in each village in the Central Katingan, Katingan Regency. The sample in this study amounted to 45 respondents. The data used in the study are primary data collected through a questionnaire survey directly. Data analysis using the PLS analysis method. Test the outer model on each indicator variable. Test the inner model for the Love of Money and Religiosity hypotheses. Test the inner model for the Love of Money and Religiosity hypotheses with those moderated by Gender. The results of the study with PLS analysis show that Love of Money and Religiosity affect the Fraud Accounting Tendency. Analysis of moderating variables with PLS analysis shows that Gender aspects are not able to moderate the Love of Money and Religiosity towards Fraud Accounting Tendencies.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH DI INDONESIA 2014-2018 Yeliana Kurniawati Sunarto; Widi Hariyanti; Yunus Harjito
Balance: Media Informasi Akuntansi dan Keuangan Vol. 12 No. 2 (2020): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

This study analyzed the factors that affect the disclosure of Islamic Social Reporting by using variables of Islamic governance score, profitability proxyed by Return on Assets, firm size proxied by total assets, leverage proxied by Debt to Equity Ratio, and type bank proxied by types of sharia banks and sharia business units or sharia financing units. Islamic Social Reporting is an index of social responsibility disclosure whose indicators are specific in accordance with sharia. This research uses purposive sampling based on financial report / annual report of Syariah Commercial Bank in Indonesia during research period that is year 2014-2018. The results of this study indicate that the islamic governance score, profitability, firm size, leverage, and type bank simultaneously affect the disclosure of Islamic Social Reporting. Partially, only the firm size variables affect the disclosure of Islamic Social Reporting.

AKUNTANSI SOSIAL SEBAGAI ALAT BANTU PELAPORAN PERTANGGUNGJAWABAN SOSIAL PERUSAHAAN (CORPORATE SOCIAL RESPONSIBILITY) Dian Imanina Burhany
Balance: Media Informasi Akuntansi dan Keuangan Vol. 12 No. 2 (2020): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Corporate social responsibility (CSR) is a central issue in business nowdays. Because of pressure of their stakeholder in one side and with understanding about the important of CSR for sustainability in the other side, most firms now not only care about ec onomic asspect of their business but also care about other aspects that are social and environmental or many others else that are affected by firms operational. To disclose and report CSR, firms need social accounting. Social accounting can help firms in formulating and generating corporate social reporting so that stakeholder can read, evaluate and mak e important decisions about the firms.

ANALISA PENGGUNAAN ALTMAN’S Z-SCORE UNTUK MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN (STUDI KASUS PADA PT. BANK PERMATA, Tbk) Maureen Marsenne
Balance: Media Informasi Akuntansi dan Keuangan Vol. 12 No. 2 (2020): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Altman set thresholds for measurement with the Z Score, all companies those with a Z Score greater than 2.99 are classified as non-bankrupt companies. Companies that have a Z score between 2.7 to 2.99 show little indication problem (though not serious). Companies that have a Z Score between 1.8 to 2.69 gives an indication if the company does not make radical improvements, the company may experience the threat of bankruptcy within two years and, Z Score below 1.8 shows an indication that the company is facing the threat of bankruptcy seriously and investors and creditors should be careful in making investments. Although the results shown show the value described, there is the limitations of Altman's Model Z Score so that it can be used more further in Indonesian banking it is necessary to make adjustments to the constants used for each variable so that it can be more precisely used to predict bank bankruptcy in Indonesia.

PENGARUH SELF ESTEEM, BUDGET EMPHASIS, DAN LOCUS OF CONTROL TERHADAP BUDGETARY SLACK (STUDI EMPIRIS PADA APARATUR ORGANISASI PERANGKAT DAERAH DI KOTA PALANGKA RAYA) Maria Febiola Agustina; Hamun S Masin; Yesika Yanuarisa
Balance: Media Informasi Akuntansi dan Keuangan Vol. 12 No. 2 (2020): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

This study aims to determine the effect of self esteem, budget emphasis, and locus of control on budgetary slack. This study uses a quantitative method with a questionnaire as an instrument. The population in this study were all apparatus of the Regional Apparatus Organization (OPD) in the City of Palangka Raya. Based on the purposive sampling method, the number of samples obtained was 100 people. The theory used in this research is agency theory. And the type of research in this study is quantitative research with multiple regression testing and validity and reliability testing is performed to determine the quality of the questionnaire used with the help of SPSS 25 software. The results of this study indicate that partially self esteem and budget emphasis variables have positive and significant effects on budgetary slack. While the locus of control has a positive effect on budgetary slack.

AKUNTABILITAS PENGELOLAAN KEUANGAN YAYASAN YUSUF ARIMATEA PALANGKA RAYA Yesika Yanuarisa
Balance: Media Informasi Akuntansi dan Keuangan Vol. 12 No. 2 (2020): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

This study aims to determine the phenomenon of financial management of Yayasan Yusuf Arimatea in Palangka Raya in the observation year of 2019. The research method uses a qualitative method with a phenomenological approach to reveal the meaning of financial management of Yayasan Yusuf Arimatea Palangka Raya. Data collection techniques are done through interviews, observation and documentation. The results showed that the accountability of the financial reporting of Yayasan Yusuf Arimatea Palangka Raya had been carried out in accordance with generally accepted accounting standards. Evidenced by the existence of financial statements that have been made, which states that there is accountability to the GKE Resort Assembly Palangka Raya Hulu. The meaning of grieving for the bereaved family shows horizontal accountability by the trustees of the foundation to the Church and members of the Church as partners in the ministry.

PENGARUH PROFESIONALISME AUDITOR DAN ETIKA PROFESI TERHADAP TINGKAT MATERIALITAS PENGAUDITAN LAPORAN KEUANGAN DAERAH Rosdeana Theresia; Rahmiati Rahmiati; Yesika Yanuarisa
Balance: Media Informasi Akuntansi dan Keuangan Vol. 13 No. 1 (2021): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

This study aims to determine the effect of auditor professionalism and profesional ethics on the materiality level of regional financial reports at the Inspectorate of Central Kalimantan Province. This research is a quantitative research, namely by presenting the results of the study in the form numbers which are then explained and interpreted in a description in order to test the hypothesis. The subjects in this study were internal auditors who worked at the Inspectorate of Central Kalimantan Province. The data used in this study are primary data obtained from respondents who filled out the questionnaire. The tools used in this research are descriptive statistics and multiple linear regression. Based on the results of the analysis, it is known that: 1) the professionalism of the auditors has a positive effect on the level of materiality in the auditing of regional financial statements in the province of Central Kalimantan, 2) professional ethics has a positive and significant effect on the level of materiality in the auditing of regional financial statements in the province of Central Kalimantan, 3) simultaneously the professionalism of auditors and professional ethics have a positive and significant effect on the level of materiality in the auditing of regional financial statements in Central Kalimantan Province.

PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) TERHADAP PERENCANAAN DAN PELAKSANAAN ANGGARAN DANA DESA DI KECAMATAN MENTAYA HULU KABUPATEN KOTAWARINGIN TIMUR Bahrujianor Bahrujianor; Mutmainah Mutmainah; Leliana Maria Angela
Balance: Media Informasi Akuntansi dan Keuangan Vol. 13 No. 1 (2021): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

The purpose in this research is to test the influence of government internal control system to the planning and implementation of Village Fund budget in Mentaya Hulu Sub-district, East Kotawarwants Regency both partially and simultaneously. The research method used to analyse this research is quantitative with a descriptive format that aims to describe, summarize the various conditions, situations or various variables present in the village apparatus. The population in this research is the entire village and sub-district apparatus consisting of 16 villages 1 village and 1 sub district with research samples as much as 189 respondents. the control environment significantly affects the implementation of village funds budget. Risk assessment is a significant impact on the budget planning of village funds. risk assessments have significant effect on the implementation of village budget funds

PENGARUH KEADILAN PAJAK, SISTEM PERPAJAKAN, PEMAHAMAN PERPAJAKAN DAN SANKSI PAJAK TERHADAP PERSEPSI WAJIB PAJAK MENGENAI ETIKA PENGGELAPAN PAJAK (TAX EVASION) Elissa Margaretha; Sri Lestari Hendrayati; Oktobria Y Asi
Balance: Media Informasi Akuntansi dan Keuangan Vol. 13 No. 1 (2021): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

This study aims to analyze the effect of tax justice, taxation systems, tax understanding, and tax sanctions on taxpayers' perceptions of tax evasion ethics on individual taxpayers of West Kotawaringin. The method used in this research is descriptive method and causality verification. This research was conducted by individual taxpayers of Kotawaringin Barat, totaling 100 samples. The statistical test used is the calculation of the Pearson correlation, validity test, reliability test, multiple regression analysis, hypothesis testing and using the SPSS 25.0 for windows application

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Contact Name
Fitria Husnatarina

Contact Email
balance@feb.upr.ac.id

Phone
+6281251359779

Journal Mail Official
balance@feb.upr.ac.id

Editorial Address
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya Kampus UPR Jalan: H. Timang Palangka Raya, Kalimantan Tengah

Location
Kota palangkaraya,

Kalimantan tengah

INDONESIA

Abstract

Abstract

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Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Fitria Husnatarina

Contact Email balance@feb.upr.ac.id

Phone +6281251359779

Journal Mail Official balance@feb.upr.ac.id

Editorial Address Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya Kampus UPR Jalan: H. Timang Palangka Raya, Kalimantan Tengah

Location Kota palangkaraya, Kalimantan tengah INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Fitria Husnatarina

Contact Email
balance@feb.upr.ac.id

Phone
+6281251359779

Journal Mail Official
balance@feb.upr.ac.id

Editorial Address
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya Kampus UPR Jalan: H. Timang Palangka Raya, Kalimantan Tengah

Location
Kota palangkaraya,

Kalimantan tengah

INDONESIA