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Dianita Meirini
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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 5 Documents
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Search results for , issue "Vol 3 No 1 (2022): Balance: Journal of Islamic Accounting" : 5 Documents clear
THE EFFECT OF WORKING CAPITAL, PRODUCTION COSTS, DISTRIBUTION COSTS, MARKETING COSTS AND SALES ON NET PROFIT AT YUN'S COLLECTION HOUSEHOLD INDUSTRY Nanda Fitrias Siti Rohana
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 3 No 1 (2022): 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.v3i1.5499

Abstract

This study hopes to conclude the impact of working capital, creation costs, conveyance costs, promoting expenses, and deals volume on the benefits of the Yun's Collection home industry organization in 2016-2020 either to some degree or at the same time. The methodology utilized in this exploration is quantitative. The populace utilized is the Yun's Collection home industry, while the examination test is the proprietor of the Yun's Collection home industry. The information utilized is essential information with interview information assortment strategies and documentation.The information examination procedure utilized different direct relapse investigation helped by SPSS 16.0 programming. The consequences of the investigation show that to some degree working capital, creation costs, showcasing expenses and deals volume altogether affect total compensation, while appropriation costs meaningfully affect overall gain. All the while, working capital, creation costs, conveyance costs, promoting expenses, and deals volumes essentially affect the benefits of Yun's Collection home industry organizations in 2016-2020.
FACTORS AFFECTING THE ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN PAKEL TULUNGAGUNG DISTRICT Prisda Novia Ananda; Novi Khoiriawati
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 3 No 1 (2022): 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.v3i1.5554

Abstract

Village fund management accountability as a form of accountability of the holder of the trust to the actions, performance, and decisions of the party giving the trust. With the existence of village funds, its management is required to use aspects of good governance where one of the pillars is accountability. So it is very important to know the factors that influence the accountability of village fund management in the village in Pakel District, Tulungagung Regency. This study aims to explain the influence of the role of village officials, community participation, and the use of information technology on the accountability of village fund management. The data of this study used a questionnaire or questionnaire which was distributed to 19 villages. Sampling using simple random sampling technique with a total sample of 114 respondents. And multiple linear regression analysis method is used to prove the research hypothesis. The results of this study indicate that (1) the role of village officials has a significant positive effect on village fund management accountability, (2) society participation does not inpact the accountability of the village fund management nt, (3) technology information utilizationhas a significant positive effect on the accountabilityof the village fund management, and (4) the role of village officials, the society participation, and the technology information utilizationhas a significant positive effect on the accountability of the village fund management.
IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM IN BLUD UPT PUSKESMAS PAHANDUT PALANGKA RAYA POST TRANSFER OF STATUS Murdia Lestari
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 3 No 1 (2022): 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.v3i1.5644

Abstract

Accounting information systems are so important. In services (JasPel) the workforce at BLUD UPT Puskesmas Pahandut still often occurs in calculation errors because there is no latest report on the rank of the workforce itself so that the incentives given are not in accordance with what the workforce should get based on their respective ranks or years of service. respectively. The aims of this study are to (1) describe the application of the cash disbursement cycle for labor services at the BLUD UPT Puskesmas Pahandut Palangka Raya, and to (2) describe the impact of changing the status of the BLUD UPT Puskesmas Pahandut Palangka Raya from UPTD to BLUD on the expenditure cycle. This research is a field research, with a descriptive approach. The method used in this study is a qualitative method. The subjects in this study were the Head of the TU (KASUBAG TU), the BLUD Expenditure Treasurer, financial staff other contract personnel. The data collection techniques were observation, interviews, and documentation which were then analyzed using data collection techniques, data reduction, data presentation, and drawing conclusions. The result of this research is that the BLUD UPT Puskesmas Pahandut has been able to implement an accounting information system quite well during the status transition. It's just that there are obstacles that often occur and can lead to calculation errors. The impact of the change in status led to adjustments from the puskesmas and their workforce, decreased service incentive income, and the source of funds came from BLUD revenues. Keywords: Implementation; BLUD; Transfer Status
ANALYSIS OF ACCOUNTING INFORMATION SYSTEM RECEIVING AND SPENDING OF BOS IN THE COVID-19 ERA Nadia Maya Sari
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 3 No 1 (2022): 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.v3i1.5648

Abstract

The purpose of this research were to described the management of BOS fund at MTs Islamiyah Palangka Raya in the era of the covid-19 pandemic, and analyzed the accounting information system for inflowing and expenditure BOS fund, was it according to BOS technical instructions or not. The object of this research was MTs Islamiyah Palangka Raya. The calibration was carried out by looking at the facts regarding the accounting information system for inflowing and expenditure of fund BOS in the era of the covid-19 pandemic. This research used ethnography with descriptive method. The data collection used were documentation and interview with headmaster, exchequer, and students of this school. The results of this resarch showed, that the management of BOS funds at MTS Islamiyah in the era of the covid-19 pandemic based on the Decree of the Director General of Islamic Education No. 6572 of 2020 about Technical Guidelines of BOP and RA at madrasas for the fiscal year 2021 based on 5 principles, still not optimal yet because there was 1 principle that has not been fulfilled, namely the principle of efficiency. Afterward, the accounting information system for cash receipts and expenditure of BOS funds is quite good, although there was one indicator that has not been fulfilled, which there was not a document flow chart at MTs Islamiyah which will be a suggestion from the researcher for MTS Islamiyah Palangka Raya. When did the resarch, it was found that there was a gap between the amount of BOS funds received and the school's needs, due to the system of determining the budget based on the number of students.. Keywords: Accounting Information System, cash receipts and disbursements, Covid-19
ORIGINAL LOCAL GOVERNMENT REVENUE INFLUENCED BY THE NUMBER OF TOURISTS, HOTELS, AND RESTAURANTS IN PROVINCE OF CENTRAL KALIMANTAN Hilmi Satria Himawan
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 3 No 1 (2022): 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.v3i1.5650

Abstract

This study aims to discover effect of the number of tourists, restaurants, and hotels on original local government revenue in Central Kalimantan. Research data using secondary data from publication of Direktorat Jendral Perimbangan Keuangan. The population is all of districts and town in Central Kalimantan. Author determines sample using purposive sampling technique. There are 11 sample (10 districts and 1 town) in the last 6 years. Data analyzed using multiple regression. The result show: 1) number of tourists has a positive and significant effect on original local government revenue in Central Kalimantan 2) number of restaurants has a positive and significant effect on original local government revenue in Central Kalimantan 3) number of hotels has a positive and significant effect on original local government revenue in Central Kalimantan 4) number of tourists, restaurants, and hotels has a positive and significant effect on original local government revenue in Central Kalimantan.

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