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Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya Kampus UPR Jalan: H. Timang Palangka Raya, Kalimantan Tengah
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INDONESIA
Balance : Media Informasi Akuntansi dan Keuangan
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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Faktor-faktor yang Memotivasi Pemilihan Karir Mahasiswa Dhina Sri Widyaningsih; Theresia Mentari; Verra Rizki Amelia
Balance: Media Informasi Akuntansi dan Keuangan Vol. 15 No. 2 (2023): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v15i2.10582

Abstract

This research aims to identify factors that motivate career choices for accounting students. This motivation is measured by wage variables, professional training, professional recognition, social values, work environment, labour market considerations and personality. Data collection is carried out through the dissemination of questionnaires to students of the University of Palangka Raya accounting. A sample of 30 respondents. The data was analyzed using SPSS version 23. The results of the analysis show that the factors that motivate accounting students in choosing careers are the variables of professional recognition, social values and personality.
Peran Komite Audit yang Berlatar Belakang Akuntansi dalam Memoderasi Hubungan Kepemilikan Institusional Terhadap Pengungkapan Modal Intelektual Desintha Cahyani; Sri Lestari Hendrayati; Leliana Maria Angela
Balance: Media Informasi Akuntansi dan Keuangan Vol. 15 No. 2 (2023): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v15i2.10750

Abstract

This study uses secondary data in the form of time series, namely company annual report data on the IDX and disclosure of company intellectual capital on the company's website for the period 2018-2021. The sampling technique was carried out by purposive sampling method and obtained 143 companies. The sample used is a manufacturing company listed on the Indonesia Stock Exchange in 2018-2021. The data that has been obtained is then analyzed using the SPSS application tool version 25, with data analysis techniques used including descriptive statistics, classic assumption test, simple linear regression test, moderation regression test, hypothesis testing, and coefficient of determination test (adjusted R²).
Analisis Perhitungan dan Pelaporan Pajak Pertambahan Nilai pada Perum Perumnas Proyek Sukaramai Rebecca Oktavia; Susilawati; Sondang Beatrix Siahaan
Balance: Media Informasi Akuntansi dan Keuangan Vol. 15 No. 2 (2023): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v15i2.10755

Abstract

This research aims to find out how the calculation and reporting of Pajak Pertambahan Nilai at Perum Perumnas Proyek Sukaramai and to find out whether the calculation and reporting of Pajak Pertambahan Nilai is in accordance with the Act Number 42 of 2009 concerning Pajak Pertambahan Nilai. The techniques of data collection is by doing technical documentation and processed using descriptive analysis method. The research period is August to December 2021. The results show that the calculation and reporting of Pajak Pertambahan Nilai at Perum Perumnas Proyek Sukaramai is in accordance with the Act Number 42 of 2009, although there was an error in the calculation in August 2021.
Pengaruh Pengetahuan Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor Kota Palangka Raya Kharisma Nugraha Putra; Rahman; Hidayati; Theresia Mentari
Balance: Media Informasi Akuntansi dan Keuangan Vol. 15 No. 2 (2023): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v15i2.10756

Abstract

The purpose of this research is to examine and provide empirical evidence of the influence of tax knowledge and taxpayer awareness in taxpayer compliance in paying vehicle tax. The population of this research is vehicle tax payers in Palangka Raya City. The sample of this research is 100 respondents obtained using convenience sampling technique. The research questionnaire data was analyzed using the help of the Partial Least Squares (PLS) analysis tool. The results of the study show that there is no effect between tax knowledge on taxpayer compliance and there is an effect of taxpayer awareness on taxpayer compliance. These findings help to open insights related to policies that can increase motor vehicle tax compliance in the City of Palangka Raya.
Cover Balance Volume 15 Nomor 2 Admin Balance
Balance: Media Informasi Akuntansi dan Keuangan Vol. 15 No. 2 (2023): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

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

Abstract

Pengaruh Kinerja Keuangan, Kebijakan Dividen, Ukuran Perusahaan dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Setelah Initial Public Offering Kukuh Setya Wibawa; Sri Yuni; Iwan Christian
Balance: Media Informasi Akuntansi dan Keuangan Vol. 16 No. 1 (2024): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v16i1.11393

Abstract

Company size, and managerial ownership on company value after Initial Public Offering (IPO) among property sector companies listed on the Indonesia Stock Exchange from 2019 to 2022. When a company has capital, it has a significant opportunity for expansion to create value growth for the company. The funding obtained at the IPO or its proceeds is determined based on underwriter arguments to establish the company's value according to the reflected information for profit. The ratios used in this research are Financial Performance, Dividend Policy, Company Size, and Managerial Ownership. The research methodology employed in this study is quantitative research, and data collection techniques consist of collecting, recording, and analyzing secondary data in the form of financial reports from property sector companies published by the Indonesia Stock Exchange through its website from 2019 to 2022. The sample in this research was selected using purposive sampling, resulting in a sample of 11 property companies that meet the sample criteria. The data analysis method used is multiple linear regression analysis, and the testing is conducted both partially and simultaneously. The results of this research indicate that financial performance, dividend policy, company size, and managerial ownership do not significantly influence the company's value after IPO. However, when considered simultaneously, financial performance, dividend policy, company size, and managerial ownership collectively influence the company's value after IPO
Dampak Sosial Ekonomi Pinjaman Online di Palangkaraya: Kajian Terhadap Pola Peminjaman dan Pengaruhnya terhadap Masyarakat Jolta Neus Dopin; Micki Setiawan; Renopasi Renopasi; Dhemenggus Rico Oktario; Sanjayanto Nugroho
Balance: Media Informasi Akuntansi dan Keuangan Vol. 16 No. 1 (2024): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v16i1.11472

Abstract

This study aims to assess the socio-economic impacts of online lending in palangkaraya. Focusing in lending patterns and their implications for the community. The research merhod use was a qualitative approach through interviews with a number of respondents who have used online lending services. The results show that the dominant pattern of borrowing is influenced by urgent needs, but the high interest rate of this service increases the financial risk for individuals. There are also indications of changes in consumption patterns, with some respondents having difficulty repaying loans leading to a sacrifice of long-term financial balance. The implication is the potential for local economic growth to be stunted and quality of life to suffer as a result of the growing financial burden on the people of palangkaraya
Pengaruh Pendapatan Asli Daerah Terhadap Belanja Modal di Indonesia Hilmi Satria Himawan; Arif Mubarok; Eka Wahyuni; Ema Eka Sari; Erviana Sukmawati
Balance: Media Informasi Akuntansi dan Keuangan Vol. 16 No. 1 (2024): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v16i1.12544

Abstract

This study aims to examine the effect of original local government revenue on capital expenditure in 34 provinces in Indonesia. This type of reaserch is quantitative using secondary data on the SIKD djpk.kemenkeu.go.id as portal website. The size of sample is 34 provinces in Indonesia with an observation period in 2022. The analysis method in this study used simple linear regression analysis with SPSS 26 program. Research results show that original local government revenue has a positive effect on capital expenditure. This means that the higher the regional income which is obtained, the more capital expenditure will be increased.
Sistem Pengendalian Internal: Analisis Cara Menjaga Persediaan Obat pada Usaha Kecil dan Menengah Annisa Annisa; Arif Mubarok; Hilmi Satria Himawan; M. Khairur Razikin
Balance: Media Informasi Akuntansi dan Keuangan Vol. 16 No. 1 (2024): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v16i1.12545

Abstract

To manage inventory well, effective internal control is needed. The application of internal control can be applied to trading companies such as pharmacies. This study aims to determine the suitability of the application of internal control to drug supply according to COSO SME at the X Muara Teweh pharmacy, North Barito Regency. This research was conducted using observation, interview, and documentation techniques. The research subjects were Pharmacy Facility Owners (PSA) and Responsible Pharmacists (APJ). Data analysis was carried out by comparing the COSO SME components with the internal controls implemented by the X Muara Teweh pharmacy and assessing their suitability. The results showed that the X Muara Teweh pharmacy had implemented most of the internal controls in drug supply according to COSO SME. Components that have been implemented include risk assessment, roles and responsibilities, information and communication, and monitoring. Meanwhile, the control environment components and control activities have not been fully implemented according to COSO SME. The urgency of the research was carried out to find out and evaluate internal controls related to the management of drug supplies that have been implemented by pharmacies. The existence of a control component can overcome fraud and other risks. However, the lack of COSO SME information results in the rare implementation of internal control in small and medium-scale companies
Analisis Media Program Tayangan Kartun Berdasarkan Pedoman P3SPS Muhammud Amin Ma'amun; Qoniah Nur Wijayani
Balance: Media Informasi Akuntansi dan Keuangan Vol. 16 No. 1 (2024): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v16i1.12575

Abstract

The aim of this research is to explore, describe and analyze forms of violations and their sanctions. The application of sanctions for violations that occur is based on the 2012 KPI Broadcasting Behavior Guidelines and Program Standards (P3SPS). This research method is descriptive and prescriptive, calculating and aims to collect information about the condition of a symptom, especially the condition of the symptom. depending on the situation at the time the research is carried out. The research location is the East Kalimantan KPID office. Data collection was carried out through observation, interviews and notes. The study was moderated by 11 people, including the East Kalimantan KPID coordinator, psychology teacher, science communication teacher, as well as parents and children who watched the film Shaun the Sheep. Data analysis was carried out using data reduction methods, data presentation and drawing conclusions. From this examination, violations were found in the MNC TV program "Shaun the Sheep" which aired on July 21 2017, including violations related to programs with sexual connotations, child protection, and classification of broadcast programs. This program influences changes in children's attitudes and behavior while watching, especially in terms of imitation ability. P3 and SPS should be guidelines during/during the production of television programs so that they can present quality, healthy and useful viewing

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