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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 73 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.

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