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Dianita Meirini
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dmeirini@gmail.com
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+6285841547785
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balance-febi@uinsatu.ac.id
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Jl. Mayor Sujadi Timur No. 46 Tulungagung 66221
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Balance: Journal of Islamic Accounting
Published by Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung
ISSN : -     EISSN : 27747603     DOI : https://doi.org/10.21274/balance.v5i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal BALANCE merupakan media kajian artikel ilmiah hasil penelitian dan kajian analisis kritis dalam bidang akuntansi, baik secara nasional maupun internasional. Artikel ilmiah dapat berupa penelitian kualitatif maupun penelitian kuantitatif. Jurnal BALANCE menerima artikel ilmiah dengan area penelitian: Akuntansi Syariah Akuntansi Keuangan Akuntansi Manajemen Akuntansi Sektor Publik Akuntansi UMKM Sistem Informasi Akuntansi Perpajakan Auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 1 No 01 (2020): Balance: Journal of Islamic Accounting" : 6 Documents clear
THE EFFECT OF TAXPAYER INCOME, TAXATION SOCIALIZATION, TAXATION SANCTIONS AND AWARENESS OF TAXPAYER OBJECTIVES TO THE COMPLIANCE OF EARTH AND BUILDING TAXATION IN WONOREJO VILLAGE, PAGERWOJO DISTRICT Yuni Kristanti
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 1 No 01 (2020): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v1i01.3152

Abstract

This study aims to examine the effect of taxpayer income, tax socialization, tax sanctions and awareness of taxpayers on compliance of land and building taxpayers in Wonorejo Village Pagerwojo District Tulungagung Regency partially and simultaneously. This research approach use a quantitative with primary data and secondary data. Data qollection in this study  using a questionnaire and documentation . Sampling using a purposive sampling technique with a total sample of 100 respondents. Measurement in this study uses a Likert scale. The data analysis method used is multiple linear regression analysis. The results showed that taxpayer income, tax dissemination and tax sanctions partially had a positive but not significant effect on taxpayer compliance, awareness of taxpayers partially had a significant positive effect on taxpayer compliance. Income taxpayers, taxation socialization, tax sanctions and awareness of taxpayers simultaneously have a significant positive effect on the compliance of land and building taxpayers in Wonorejo Village, Pagerwojo District, Tulungagung Regency. 
ANALYSIS OF FACTORS WHICH CAUSED STATEMENT OF BUDGETING OF APBN FUNDS IN THE END OF THE BUDGET YEAR IN THE WORKING UNITS OF SCOPE OF PAYMENT OFFICE OF BLITAR COUNTRY SERVICES Evita Intan Saputri
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 1 No 01 (2020): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v1i01.3154

Abstract

APBN which tends to increase every year, but not followed by a good absorption pattern. This causes a buildup of disbursement of APBN funds at the end of the fiscal year. This can result in losses for the country. This study discusses the factors that caused the accumulation of disbursement of APBN funds at the end of the fiscal year. This study aims to analyze the factors that cause the accumulation of disbursement of APBN funds at the end of the fiscal year in the scope of payment of the Blitar State Treasury Service Office. The method used is a quantitative associative type. Direct researchers give questionnaires to respondents to get data. The results of data analysis showed that the eight factors consisted of administration, human resources, planning, procurement of goods and services, mutations of officials, providers of goods and services, regulations, and internal. Factors of official and internal mutations affect the buildup of funds disbursement. While administrative factors, human resources, planning, procurement of goods and services, providers of goods and services, and regulations have no effect. In silmutan administration, human resources, planning, procurement of goods and services, mutations of officials, providers of goods and services, regulations, and internal positive and significant effect on the accumulation of disbursement of APBN funds.
THE EFFECT OF CORPORATE GOVERNANCE AND QUALITY OF REPORTING ON FIRM VALUES Dianita Meirini
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 1 No 01 (2020): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v1i01.3160

Abstract

The purpose of this study is to examine the effect of corporate governance and reporting quality on firm value. This study replicates the research conducted by Siagian in 2002. The study examined the effect of the corporate governance index and the quality of financial statement disclosures on firm value. However, this study has differences in the measurements used in Siagian research. In line with the changes in SAK, Bapepam issued a financial statement disclosure checklist whose use is based on Bapepam Rule number VIII.G.7. In this study, researchers aimed to examine the corporate governance index produced through research by The Indonesian Institute for Corporate Governance (IICG) and the quality of reporting using the new checklist standard issued by Bapepam in its influence on company value. This study uses secondary data, from companies registered in the Corporate Governance Perception Index (CGPI) in 20011-2013. The analytical method used is multiple linear regression. The results of this study indicate that the corporate governance index has a significant positive effect on firm value. However, the quality of reporting measured through the disclosure score of financial statements is negatively related and not significant to the value of the company. This shows that investors do not pay much attention to the quality of financial statement disclosures as a basis for determining investment decisions.
THE EFFECT OF GOOD CORPORATE GOVERNANCE ON CORPORATE VALUES ON COMPANIES LISTED IN JAKARTA ISLAMIC INDEX eliya dwi nurianti
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 1 No 01 (2020): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v1i01.3183

Abstract

The purpose of this research is to determine the effect of Good Corporate Governance on Company Value in Companies Listed in the Jakarta Islamic Index 2016-2018. Used independent variables namely institutional ownership, independent commissioners and audit committees. While the dependent variable is the value of the company. This type of research is quantitative. The sampling technique used purposive sampling, and the type of data is secondary data. The data analysis techniques used are normality test, classic assumption test, multiple linear regression test and hypothesis test. This type of research is quantitative. The sampling technique used purposive sampling, and the type of data is secondary data. The data analysis techniques used are normality test, classic assumption test, multiple linear regression test and hypothesis test. Based on the results of the analysis it can be concluded that partially institutional ownership has a negative and significant effect on the value of the company, independent commissioners have a positive and significant effect on the value of the company and the audit committee has a negative and no significant effect on the value of the company in companies listed in JII in 2016-2018. While simultaneously institutional ownership variables, independent commissioners and audit committees have a significant effect on firm value
APPLICATION OF INVENTORY ACCOUNTING INFORMATION SYSTEM AN EFFORT TO IMPROVE INTERNAL CONTROL MATERIAL WAREHOUSE AT MODJOPANGGOONG SUGAR PLANT, TULUNGAGUNG Khubatul Jannah
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 1 No 01 (2020): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v1i01.3291

Abstract

Abstract: The application of inventory accounting information systems in the Modjopanggoong Tulungaung Sugar Factory material warehouse plays an important role in internal control. Internal control must be carried out properly so that there are no mistakes in carrying out existing procedures so as to minimize fraud. The study was conducted at the Modjopanggoong Sugar Factory Tulungagang which is engaged as a manufacturing company. This research uses a qualitative descriptive method involving 5 informants both internal and external informants. The results of this study that the application of accounting information systems in internal control for material inventory at the Modjopanggoong Sugar Factory is good although there are obstacles but it can still be resolved properly, because the employees in each section always carry out procedures well and the head office always oversees the activities of the Factory Modjopanggoong Sugar Tulungagung.
TINJAUAN PSAK 107 ATAS IMPLEMENTASI AKAD IJARAH DI KSPP SYARIAH BMT ARMA vania sila Afriani
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 1 No 01 (2020): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v1i01.3398

Abstract

Artikel ilmiah ini membahas tentang akad ijarah untuk pembiayaan berupa sewa jasa di KSPPS BMT Arma yang dimana mekanisme pemberian sewanya melalui surat kuasa bukan berupa aset. Pencatatan akad ijarah dalam artikel ini akan ditinjau dari PSAK 107. Tujuan dari penelitian ini adalah untuk mengetahui apakah KSPPS BMT Arma sudah menerapkan PSAK 107 untuk pencatatan laporan keuangan dalam akad ijarah. Metode yang digunakan dalam artikel ini adalah metode deskriptif yang saya dapatkan melalui observasi, wawancara dan dokumentasi. Dalam akad ijarah hanya bisa digunakan untuk pembiayaan berupa pembiayaan jasa contohnya pendidikan, kesehatan, haji, umroh, pertanian, perdagangan, dan penikahan. Dibutuhkan komitmen yang baik antara pihak BMT dan nasabah yang memerlukan sewa agar terciptanya kerjasama seperti yang diharapkan.

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