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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 59 Documents
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THE EFFECT OF TAX RATE, TAX AWARENESS AND PENALITIES ON TAX PAYER COMPLIANCE AT SMEs IN REJOTANGAN TULUNGAGUNG Novita Eksanti Rahayu; Citra Mulya Sari
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 2 No 02 (2021): 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.v2i02.5415

Abstract

Abstract The purpose of this research is to examine the effect of tax rates on taxpayer compliance of SMEs in Rejotangan Tulungagung district. To test the effect of sensitization on taxpayer compliance with SMEs in Rejotangani Tulungagung District, to examine the effect of tax penalties on SMEs taxpayer compliance in Rejotangani Tulungagung District. To examine the effect of tax rates, tax awareness and penalties on taxpayer compliance by SMEs in Rejotangan Tulungagung District. The research approach used is a quantitative approach, of the associative research type. The population used in this study consisted of all SMEs in Rejotangan district, with a total of 85 SMEs selected using the random sampling technique. Data analysis used the multiple linear regression method. The results of this study, namely: (1) There is a significant effect of tax rates on taxpayer compliance of SMEs actors in Rejotangan Tulungagung district. The amount of the tax rate which is the stipulation also makes the reason why the taxpayer pays the tax. (2) There is a significant effect of sensitization on tax compliance of SMEs in Rejotangan Tulungagung district. Taxpayers make tax payments due to self-awareness or encouragement from other parties. (3) Tax penalties have a significant effect on taxpayer compliance of SMEs actors in Rejotangan Tulungagung district. The application of tax penalties that create a deterrent effect, so that subsequent payments are better directed. (4) There is a significant effect of tax rates, awareness and tax penalties on taxpayer compliance of SMEs actors in Rejotangan Tulungagung district. Therefore, it is important for the parties involved to consider various factors that influence taxpayer compliance. Keywords: SMEs, tax rate, tax awareness, penalties for taxpayer compliance
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.
THE INFLUENCE OF STRATEGIC MANAGEMENT ACCOUNTING ASPECTS ON BANK PERFORMANCE Idzna Nur Shodriani; Khairina Nur Izzaty
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 3 No 2 (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.v3i2.5639

Abstract

This research purpose to develop a broad conceptualization of strategic management accounting and examine the influence of aspects of strategic management accounting on organizational performance at commercial banks and BPR in Tegal. This type of research is quantitative and the data analysis uses SPSS ( Statistical Product and Service Solutions ) 25. The sampel of this research is the head of the office leadership of commercial bank and BPR in Tegal. The result of this research indicate that organizational structure and organizational climate hanve a positive effect on organizational performance while organizational resources and information system have no effect on organizational performance.
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.
THE EFFECT OF SHARIA AUDIT ON THE LEVEL OF PUBLIC TRUST IN THE NATIONAL ZAKAT AMIL TULUNGAGUNG Siti Zulaekah Zulaekah; Triya Oftafiana; Mei Azizatur Rohmah
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 3 No 2 (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.v3i2.5661

Abstract

A sharia audit is a procedure that entails a systematic review of a sharia financial institution's whole operation for conformity with sharia rules. Internal audits, external audits, and any other activities requiring adherence to sharia principles are examples of these activities. Internal and external auditors can both do Sharia audits. The general public's trust is crucial to the efficacy of zakat management. In part, a sharia audit can be used to maintain and ensure the integrity of zakat management organizations in their implementation of sharia principles. The goal of this study was to use a descriptive quantitative research technique as well as a literature review from relevant sources, including earlier studies. The findings suggest that implementing a good and legal sharia audit in zakat institutions will have a significant impact on the level of public trust. Sharia-compliant auditing is an important part of restoring public trust in zakat institutions.
THE EFFECT OF INFORMATION TECHNOLOGY, ORGANIZATIONAL COMMITMENTS, AND INTERNAL CONTROL SYSTEMS ON VILLAGE FUND MANAGEMENT ACCOUNTABILITY Alfina Ebrianty; Dianita Meirini
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 3 No 2 (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.v3i2.5931

Abstract

This study aims to examine the effect of the variables of using information technology, organizational commitment, and internal control systems on the accountability of village fund management partially and simultaneously. This research uses quantitative methods. Determination of the sample using a non-probability sampling technique with criteria for village officials who serve as village heads, village secretaries, heads of financial affairs, heads of planning affairs, heads of administrative and general affairs, heads of government sections, heads of welfare sections, and heads of service sections. The data used in the form of primary data by distributing questionnaires using a Likert scale to 122 village officials. The statistical methods used are data quality test, multiple linear regression analysis, classical assumption test, and hypothesis testing with the help of the IBM SPSS 25 application. From the results of this study, it was found that the use of information technology and internal control systems partially had a positive and significant effect on village fund management accountability, while organizational commitment partially did not have a positive effect on village fund management accountability. Based on the F test, it was found that the use of information technology, organizational commitment, and the internal control system simultaneously had a positive and significant effect on the accountability of village fund management.
THE IMPLICATION: IMPLEMENTATION PSAK 72 ON CORPORATE TAX 2019-2020 Yasmin Afnan Solekha
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 3 No 2 (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.v3i2.6314

Abstract

Tujuan penelitian untuk mengetahui dampak penerapan PSAK 72 pada implikasi pajak perusahaan 2019-2020. Metode penelitian menggunakan pendekatan kuantitatif melalui jenis korelasional. Populasi berjumlah 89, sampel diambil dengan teknik purposive sampling, didapatkan 32 sampel. Instrumen penelitian berupa dokumen, dianalisis menggunakan metode statistika inferensial, dengan uji normlitas dan uji wilcoxon. PSAK 72 mengatur pengakuan pendapatan dari kontrak dengan pelanggan. Menghapus konsep income accrual dan basic cash. Pendapatan diakui jika kewajiban telah terpenuhi. Mengakibatkan entitas mengalami penurunan pendapatan sebab banyak kontrak jangka panjang yang masih terjalin namun pada waktu yang akan datang pendapatan akan melonjak tinggi. Hasil penelitian, penerapan PSAK 72 berdampak pada implikasi pajak, berpengaruh pada pengakuan dan pembayaran pajak penghasilan badan. Terdapat disparitas pajak fiskal dengan pajak akuntansi, sebab konsep perolahan pada pajak fiskal sudah ditinggalkan dalam PSAK 72. Adanya disparitas ini tidak menutup entitas untuk tidak mematuhi pajak, sehingga konsekuensi yang harus dihadapi yakni adanya akselerasi pengakuan pajak. Pajak penghasilan badan diakui dan dibayarkan lebih cepat dibanding pendapatan yang belum diterima. SPT yang dilaporkan tetap berpedoman pada aturan fiskal. Jika tidak, kemungkinan entitas akan menerima denda dan sanksi atas ketidakpatuhan dalam pembayaran pajak

Page 3 of 6 | Total Record : 59

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