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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
 1 
Search results for , issue "Vol 5 No 1 (2024): Balance: Journal of Islamic Accounting" : 5 Documents clear
THE EFFECT OF INSTITUTIONAL OWNERSHIP, MANAGERIAL OWNERSHIP, PUBLIC OWNERSHIP ON ENVIRONMENTAL PERFORMANCE WITH PROFITABILITY AS A MODERATING VARIABLE Novianti, Nur Ana Eka; Waharini, M.Si, Faqiatul Mariya
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 5 No 1 (2024): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v5i1.8325

Abstract

Shareholders really think about the strategy that should be used to start investing their shares in a company. One of them is by tending to invest in companies that have high concern for the environment and good social insight towards society. This study aims to empirically examine the effect of institutional ownership, managerial ownership and public ownership on environmental performance. The moderating variable used is profitability. Environmental performance proxies use PROPER (company assessment in managing the environment). The sample used is a company listed on the Jakarta Islamic Index for 2018-2022. Sampling using purposive sampling technique. The number of samples in this study were 9 companies with a total of 45 observations. Test the hypothesis using multiple linear regression analysis. The results of the research show that institutional ownership has a negative effect on environmental performance. Meanwhile, managerial ownership and public ownership have no effect on environmental performance. Profitability is able to moderate the effect of managerial ownership and public ownership on environmental performance.
The Role of Religiosity and Spirituality as Efforts to Prevent Financial Reporting Fraud Istiariani, Irma
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 5 No 1 (2024): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v5i1.8383

Abstract

The research about fraudlent financial reporting prevention has been often done to be researched, but when it was linked with religiousity and spirituality it has been rarely done. This study aims to explain how the role of religiousity, and spirituality in prevent fraudulent financial reporting. This study used qualitative research methodology with descriptive analysis. The results of this study state that it is necessary to strengthen the role of religiosity and spirituality so that fraudulent financial reporting not happen again in many corporation in Indonesia. This study recommended that there are needed strengthen of religiousity and spirituality to prevent fraudulent financial reporting practice many company in Indonesia.
THE INFLUENCE OF FINANCIAL ATTITUDE, FINANCIAL KNOWLEDGE, PERSONAL INCOME AND EDUCATION LEVEL ON FINANCIAL BEHAVIOUR BINTI SUWADJI, LANTIP SUSILOWATI
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 5 No 1 (2024): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v5i1.8707

Abstract

Abstract: This study aims to examine the effect of Financial Attitudes, Financial Knowledge, Personal Income and Education Level on Financial Behavior in employees of CV Mahesa Interior District Kediri Regency partially and simultaneously. This research method used is a quantitative approach with an associative research type. The population used is employees of CV Mahesa Interior Kediri Regency. The data source is primary data, data collection methods by distributing questionnaires, samples obtained using non-probability sampling types with saturated sampling techniques. Data analysis using IBM SPSS version 26. The results showed that Financial Attitudes partially had a significant positive effect on Financial Behavior, Financial Knowledge partially had a significant positive effect on Financial Behavior, Personal Income partially had a significant positive effect on Financial Behavior, Education Level partially had a significant positive effect on the Financial Behavior. Financial Attitude, Financial Knowledge, Personal Income, and Education Level simultaneously have a significant positive effect on Financial Behavior of CV Mahesa Interior Kediri regency.
ACTIVITY BASED COSTING METHOD: DETERMINING THE UNIT COST OF HOSPITALS IN SIDOARJO REGENCY Widiawati, Widiawati; Junjunan, Mochammad Ilyas
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 5 No 1 (2024): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v5i1.9233

Abstract

This study aims to find out how to analyze the activity-based costing method in calculating unit costs at Sidoarjo district hospital. This study emphasizes the concept of activity-based costing in setting rates for hospital inpatient classes based on unit cost calculations. This study uses a descriptive qualitative approach research method. Data obtained by observing and documenting. Test the validity of the data using triangulation and data sources. Then the data analysis technique used in this research is qualitative analysis of interactive models from Miles and Huberman. The results of the study show that in calculating hospitalization rates using the activity-based costing method and traditional methods there are differences in the number of rates set, resulting in differences in several classes, namely Super VVIP B class and class III. Even though some classes get insurance from outside parties, there are still some classes whose rates are cheaper when calculated using traditional methods. This is due to the large number of inpatients who choose class I over other classes, due to differences in facilities. The implication of this study is the difference in the overhead costs for each product or inpatient class, in the traditional method the overhead costs for each inpatient room are only charged to one cost driver. Whereas in the activity-based costing method, overhead costs are charged to each product or inpatient room with several cost drivers.
Determinant Of Stakeholders Reliance On Indonesian Islamic Banking Suharto, Sonia Maulina; Himawan, Hilmi Satria; Mubarok, Arif; Hakim, Sofyan; Amelia, Verra Rizki
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 5 No 1 (2024): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v5i1.9469

Abstract

Islamic banking carries out business activities based on sharia principles. The economic growth of a country can be seen from the growth of financial institutions such as the banking sector. The influence of the banking sector in a country's economy is very large. The failure of a bank can have systemic consequences for a country's economy, whether conventional banking or sharia banking. This research aims to analyze and test the influence of sharia compliance reports towards the level of stakeholder trust on Indonesian Islamic banking. The indicators used in sharia compliance are profit sharing ratio, Islamic income ratio, and zakat performance ratio, while the indicators used in the level of stakeholder trust are third party funds This research approach uses quantitative methods with ex-post facto (cause-and-effect) research. The population in this research is Sharia Commercial Banks and Sharia Business Units registered with the Financial Services Authority in 2020-2022. Sample selection was carried out using a purposive sampling method, resulting in 13 Sharia Commercial Banks and Sharia Business Units for the 2020-2022 period. The data analysis method in this research is using Eviews 12. The results of this research show that partially the profit sharing ratio and Islamic income ratio have a positive and significant effect towards the level of stakeholder trust. The zakat performance ratio does not have a significant effect towards the level of stakeholder trust. Meanwhile, simultaneously sharia compliance has a positive and significant effect towards the level of stakeholder trust of 26.45%.

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