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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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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 77 Documents
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Pengaruh Media Sosial terhadap Perilaku Konsumsi Para Gen Z di Palembang dalam Membeli Produk Thrift Alindri Tita Ramadhani; Al Zaphira, Kheyra; Bias Puspa Pitaloka Dewa Brata; Maya Panorama
Balance: Media Informasi Akuntansi dan Keuangan Vol. 17 No. 2 (2025): 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.v17i2.21175

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh media sosial terhadap perilaku konsumsi Gen Z di Palembang dalam membeli produk thrift. Dengan menggunakan metode survei dan 38 responden, hasil penelitian menunjukkan bahwa media sosial memiliki pengaruh signifikan terhadap perilaku konsumsi Gen Z di Palembang dalam membeli produk thrift. Mayoritas responden puas dengan produk thrift yang dibeli melalui media sosial, dengan 31 responden (78,9%) menyatakan puas dan 5 responden (13,2%) sangat puas. Hal ini menunjukkan bahwa media sosial dapat menjadi sarana efektif untuk mempromosikan produk thrift dan meningkatkan kesadaran konsumen Gen Z di Palembang. Sehingga menunjukkan bahwa faktor-faktor seperti harga, kualitas, dan gaya hidup dapat mempengaruhi keputusan pembelian Gen Z dalam membeli produk thrift. Dengan demikian, penelitian ini dapat menjadi referensi bagi pelaku usaha thrift di Palembang untuk meningkatkan penjualan dan meningkatkan kepuasan konsumen melalui media sosial. Selain itu, penelitian ini juga dapat membantu memahami perilaku konsumsi Gen Z dalam membeli produk thrift dan bagaimana media sosial dapat mempengaruhi keputusan pembelian mereka.
Peran Religiusitas dalam Memoderasi Faktor-Faktor yang Mempengaruhi Akuntabilitas Pengelolaan Dana Desa Rohmah, Awaliyah Mualisatur; Citradewi, Adelina
Balance: Media Informasi Akuntansi dan Keuangan Vol. 17 No. 2 (2025): 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.v17i2.21592

Abstract

This study aims to analyze and compare the influence of the government's internal control system, accounting information systems, and the use of information technology on the accountability of village fund management, with the religiosity of village officials as a moderating variable. The research applied a comparative quantitative approach using primary data collected through questionnaires distributed to 69 respondents, including village heads, village secretaries, and financial staff in the Tahunan and Mlonggo Districts of Jepara Regency. The sampling technique employed was saturation sampling based on specific criteria. The collected data were then processed and analyzed using Partial Least Square (PLS) with the SmartPLS software. The results revealed that the government's internal control system and accounting information systems have a positive and significant effect on the accountability of village fund management, while the use of information technology had no significant impact. Furthermore, religiosity was found to moderate the relationship between the internal control system and accountability, but failed to moderate the relationship between accounting information systems and the use of information technology on accountability. These findings emphasize the importance of integrating religious values with improved technical competencies of village officials to achieve transparent and accountable village financial management. Future research is suggested to broaden the research area, add new variables, and implement a mixed methods approach for more comprehensive results.
Pengaruh Internet Banking, Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Dan Ukuran Perusahaan Terhadap Profitabilitas (Studi Kasus Pada Perusahaan Bank Umum Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022) Lambung, Jane Sintha; Ec Rapel; Asi, Oktobria Y.; Hendrayati, Sri Lestari; Angela, Leliana Maria; Octaviani, Theresia
Balance: Media Informasi Akuntansi dan Keuangan Vol. 17 No. 2 (2025): 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.v17i2.22658

Abstract

This study aims to determine the effect of internet banking, capital adequacy ratio, non-performing loans, and company size on profitability in Commercial Banks listed on the Indonesia Stock Exchange (IDX) in 2020-2022.This study uses a quantitative method for its approach. The type of data used in this study is secondary data obtained from the company's annual financial report presented on the Indonesia Stock Exchange website and the website of each company. The population in this study were 45 public banks listed on the Indonesia Stock Exchange in 2020. The sampling technique used was the purposive sampling method so that 43 banks were selected as samples in this study. The data obtained were analyzed using the SPSS version 26 application. The results of the study show that Internet banking and non-performing loans have a negative and significant effect on profitability. While the capital adequacy ratio and company size have a positive and significant effect on profitability.
Struktur Pendanaan dan Pola Bisnis Sektoral pada Platform Crowdfunding Syariah di Indonesia Asep Koswara; Bayu Anggara Putra
Balance: Media Informasi Akuntansi dan Keuangan Vol. 18 No. 1 (2026): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

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

Abstract

This study examines the funding structure and sectoral business patterns in Islamic crowdfunding platforms in Indonesia, focusing on investment listings from Shafiq.id. The research aims to identify how funding characteristics such as total investment, number of investors, and financing tenor relate to different business sectors. Using a descriptive and exploratory quantitative approach, the study analyzes project-level data to uncover patterns of capital allocation and investor preferences. The findings reveal that although the number of projects is relatively evenly distributed across sectors, funding is disproportionately concentrated in specific sectors, particularly trade and project-based businesses. This indicates a tendency among investors to favor sectors with larger capital requirements and potentially higher returns. Additionally, the results suggest a relationship between sector type and funding characteristics, reflecting a risk-return trade-off within the framework of Sharia principles. The study highlights the importance of sectoral analysis in understanding investment behavior and provides insights for platform managers and investors in optimizing portfolio strategies within Islamic crowdfunding ecosystems.
Apakah IOS dan Collateralizable Assets dapat memengaruhi Kebijakan Dividen perusahaan sektor energi yang terdaftar di BEI pada tahun 2020-2023? Bagus Candra Setyawan; Leliana Maria Angela
Balance: Media Informasi Akuntansi dan Keuangan Vol. 18 No. 1 (2026): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

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

Abstract

Penelitian ini bertujuan untuk menguji pengaruh investment opportunity set dan collateralizable assets terhadap kebijakan dividen. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan menggunakan teknik analisis Partial Least Square Structural Equation Modeling (PLS-SEM), melalui uji statistik deskriptif, uji measurement model (outer model), uji structural model (inner model), serta uji bootstraping (hipotesis) menggunakan software SmartPLS versi 4. Sampel penelitian berjumlah 12 perusahaan dengan total observasi 48 data yang dipilih dengan menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa investment opportunity set dan collateralizable assets tidak berpengaruh terhadap kebijakan dividen.
Kualitas Audit Perusahaan LQ45: Moderasi Reputasi Auditor atas Pengaruh Fee, Tenure, dan Ukuran Perusahaan, 2020-2024 Annisa Dwi Cahyani; Risanda Alirastra Budiantoro
Balance: Media Informasi Akuntansi dan Keuangan Vol. 18 No. 1 (2026): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

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

Abstract

Audit quality is essential to ensure the reliability and credibility of corporate financial statements. This study aims to examine the effect of audit fees, audit tenure, and firm size on audit quality, with auditor reputation as a moderating variable. The research focuses on companies listed in the LQ45 index on the Indonesia Stock Exchange during 2020-2024. Using purposive sampling, 28 companies were selected, resulting in 140 observations. The study employs secondary data obtained from annual financial statements. Data analysis was conducted using panel data regression and Moderated Regression Analysis (MRA), with the Fixed Effect Model identified as the most appropriate model. The results indicate that audit fees, audit tenure, and firm size do not significantly affect audit quality. Auditor reputation is also unable to moderate the relationship between audit fees and audit tenure on audit quality. However, auditor reputation strengthens the relationship between firm size and audit quality, suggesting that larger firms tend to achieve higher audit quality when audited by reputable auditors. These findings highlight the importance of auditor reputation alongside independence and professional standards in determining audit quality.
Pengaruh Pengaruh Transfer Pricing, Leverage, Intensitas Modal, Political Connection Dan Characteristic Ceo Terhadap Tax Avoidance (Pada perusahaan Sektor Industrials yang terdaftar di BEI periode 2020-2024) Masedelina Pasaribu; Tatik Zulaika; Theresia Octaviani; Ricky Yunisar Setiawan
Balance: Media Informasi Akuntansi dan Keuangan Vol. 18 No. 1 (2026): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

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

Abstract

Penelitian ini bertujuan untuk menganlisis pengaruh Trannfer Pricing, Leverage, Intensitas Modal, Political Connection dan Characteristic Ceo terhadap Tax Avoidance pada perusahaan sektor industrials periode 2020-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan perusahaan. Populasi dalam penelitian ini yaitu seluruh perusahaan sektor industrials yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2024 yang terdiri dari 65 perusahaan. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling, yaitu metode dengan menggunakan kriteria tertentu. Sampel yang diperoleh dalam penelitian ini sebanyak 70 sampel data. Teknik analisis data yang digunakan dalam penelitian ini meliputi analisis statistik deskriptif, uji asumsi klasik dan analisis regresi berganda. Dengan menggunakan alat bantu analisis SPSS 26. Hasil penelitian ini menunjukkan kan bahwa Transfer Pricing, Intensitas Modal, Characteristic Ceo berpengaruh positif secara signifikan terhadap Tax Avoidance. Sedangkan Leverage tidak berpengaruh terhadap Tax Avoidance dan Political Connection berpengaruh negatif terhadap Tax Avoidance. Dengan hasil uji F menunjukkan bahwa Transfer Pricing, Leverage Intensitas Modal, Political Connection dan Characteristic Ceo berpengaruh secara simultan terhadap Tax Avoidance.

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