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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 59 Documents
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FACTORS AFFECTING OF SHARIA ACCOUNTING STUDENTS TO WORK IN SHARIA FINANCIAL INSTITUTIONS Nabilatul 'Athifah; Hendri Hermawan Adinugraha
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.v3i2.6387

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh minat kerja pada mahasiswa akuntansi syariah di IAIN Pekalongan pada Lembaga Keuangan Syariah. Metode pengumpulan data pada penelitian ini adalah metode angket, yaitu dengan membagikan daftar pertanyaan (kuesioner) untuk diisi atau dijawab oleh responden kepada mahasiswa akuntansi syariah. Untuk mengelola dan menganalisis data yang diperoleh serta melakukan penelitian analisis kuantitatif menggunakan teknik analisis regresi linier berganda bertujuan untuk memperoleh pemahaman yang komprehensif tentang hubungan antar variabel dengan bantuan program SPSS 24. Hasil pengujian menunjukkan bahwa variabel pertimbangan pasar kerja, lingkungan kerja, dan spiritualitas tidak berpengaruh terhadap minat mahasiswa akuntansi syariah untuk bekerja di lembaga keuangan syariah, sedangkan variabel penghargaan finansial dan pengetahuan akuntansi syariah memiliki pengaruh yang signifikan terhadap minat mahasiswa akuntansi syariahbekerja di lembaga keuangan syariah, kemampuan prediksi kedua variabel tersebut terhadap minat 71,8% mahasiswa akuntansi syariah bekerja di lembaga keuangan syariah dan sisanya 26,9% dipengaruhi oleh faktor eksternal lainnya.
EMPIRICAL STUDY: THE ASSESSMENT OF FINANCIAL STATEMENTS IN INDONESIA ISLAMIC BANK BASED ON IFRS AND AAOIFI STANDARD Fauzatul Laily Nisa; Lilik Rahmawati
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.v3i2.6972

Abstract

Abstract: This study aims to measure how far Indonesian Islamic banking adopts AAOIFI and IFRS standards in its financial reporting. This study uses the annual report of Indonesian Islamic banks in the period 2014-2018 obtained from 5 Islamic banks in Indonesia compiled from the official website of the five banks that were sampled. This research uses a quantitative approach by using a Content Analysis method. This study's results indicate that Indonesian Islamic banking is more inclined to adopt IFRS standards in its annual financial reports (annual report). It can be proven by the large number of percentages of Islamic banking that predominantly meet the total items selected as IFRS standards in its financial statements, compared to the percentage Islamic banking that matches the total items selected as AAOIFI standards. Keywords: financial statements; Islamic banks; IFRS; AAOIFI
THE INFLUENCE OF INTELLECTUAL CAPITAL ON THE FINANCIAL PERFORMANCE OF SHARIA PUBLIC BANK INDONESIA IN 2019-2021 Andriani Andriani; Della Rohmatul Fauziah
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 4 No 1 (2023): 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.v4i1.7426

Abstract

The increasing market share of Islamic banking makes competition between Islamic banks tighter. The increasing competition of Islamic banks can be overcome by improving their financial performance. Intellectual capital as one of the intangible resources is considered to have an influence on improving financial performance for Islamic banks. This study aims to determine the value of intellectual capital and the level of financial performance of Islamic commercial banks in Indonesia, as well as the effect of intellectual capital on the financial performance of Islamic commercial banks in Indonesia. The method used in this research is quantitative with secondary data sources. The sample technique is in the form of purposive sampling with a total n of 84 and using simple linear analysis. The results of the study indicate that there is a positive influence of intellectual capital on the financial performance of Islamic commercial banks in Indonesia.
REPUTATIONAL RISK MANAGEMENT STRATEGY AT INDONESIAN SHARIA BANK AND MUAMALAT INDONESIAN BANK Neni Utami; Rokhmat Subagiyo; Binti Nur Asiyah
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 4 No 1 (2023): 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.v4i1.7726

Abstract

Abstract. BSI and BMI suffered significant losses due to reputational risk. Reputation risks that occur can be properly handled so that losses that arise can be recovered immediately. This study aimed to determine the application of risk management to BSI and BMI and the application of reputation risk to BSI and BMI. The results of this study indicate that BSI and BMI have implemented risk management in accordance with POJK No. 65 of 2016. BSI and BMI have specific organizations to deal with risks, procedures, and the same problem focus on dealing with reputation risk even though the steps for implementing procedures between the two are different. BSI is more focused on strategic steps taken in overcoming risks, while BMI is not only focused on strategic steps taken but also focused on media coverage and communication management.
CHALLENGES IN APPLICATION BASED ACCOUNTING AND FINANCIAL MANAGEMENT PRACTICES FOR MICRO SMALL AND MEDIUM ENTERPRISES BINTI SUWADJI, LANTIP SUSILOWATI; Fahriani, Firda Zulfa
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 4 No 1 (2023): 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.v4i1.7975

Abstract

Abstract: Many micro, small and medium enterprises (UMKM) have not recorded their business finances so they cannot monitor their business development. For this reason, the purpose of this study is to carry out mentoring activities for micro, small and medium enterprises entrepeneurs in the practice of recording their business finances by using digital applications so that it is simpler and easier to present their financial reports according to SAK EMKM standards. Research that uses a qualitative approach with this type of descriptive research chooses the digital applications chosen to be used are SI APIK and Teman Bisnis because these two applications are easy to access with Android and are quite simple in their practical stages to be practiced with the UMKM community of the Cemoro Barong association, located in Tapan Village, Kedungwaru District, Tulungagung Regency, East Java Province which consists of 18 UMKM with various types of service, trading and manufacturing businesses. As a result, entrepreneurs in the community are enthusiastic about implementing this accounting application. The entrepreneurs can use this application to assist them in controlling merchandise stocks to compiling financial reports according to SAK EMKM standards. This application is suitable for use in recording business finances both services, trade and manufacturing.
HEALTH SERVICE EFFICIENCY: COST ANALYSIS OF TIME DRIVEN ACTIVITY BASED COSTING METHODS IN CAESAR SURGERY SERVICES IN PKU MUHAMMADIYAH HOSPITAL, YOGYAKARTA Faizal Satria Desitama; Muhammad Alhada Fuadilah Habib
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 4 No 1 (2023): 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.v4i1.8092

Abstract

Negative difference between the fee for cesarean surgery services provided by the hospital and the tariff claimed by BPJS resulted in the hospital bearing the cost difference. This study aims to determine the level of inefficiency in cesarean surgery healthcare services through cost calculation using the Time Driven Activity Based Costing (TDABC) method at PKU Muhammadiyah Yogyakarta Hospital. This study uses a qualitative approach with a case study strategy. The subjects of this research were determined using purposive sampling approach, involving 5 informants as personnel in each cost pool. In-depth interviews and documentation of internal financial data were used as data collection techniques. The results of this study show the presence of inefficiency in the Accommodation cost pool and the Cleaning service cost pool. Inefficiency in cesarean surgery services can be determined after analyzing the utilization of capacity, which is the end result of cost calculation using the TDABC method. The stages of cost analysis using the TDABC method in this study include: 1) Identification of Cost Pools, 2) Identification of total costs for each cost pool, 3) Determination of practical capacity and capacity cost rate for each cost pool, 4) Determination of time estimates for each cost pool, 5) Cost calculation, and 6) Analysis of capacity utilization to determine the level of inefficiency by calculating the percentage of available capacity compared to idle capacity. The results of this study are expected to provide input regarding the optimization of idle capacity, cost efficiency, and improvement of healthcare service processes in the hospital.
THE EFFECT OF CASH RATIO AND RETURN ON ASSET ON FIRM VALUE OF CONSTRUCTION COMPANIES SUB SECTOR LISTED ON THE IDX FOR THE 2019-2022 PERIOD Haikal Farrel Al-Kautsar; Alif Mulya Ardhani; Kholda Atiyatul Maula; Heikal Muhammad Zakaria Hakim
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 4 No 1 (2023): 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.v4i1.8151

Abstract

The rise of default problems due to poor asset management has an impact on decreasing investor confidence, which affects the value of a company. “This observation aims to examine how the correlation between Cash Ratio and Return on Assets on Company Value is proxied by Price to Book Value, both partially and simultaneously in building construction sub-sector companies with a focus on research for the period 2019 to 2022. This observation makes use of Multiple linear regression as a research method uses SPSS 25 with reference to the classical assumption feasibility test as well as the T-test and F-test. The results of this study show that partially, the cash ratio has a negative but not significant effect on firm value, while return on assets has a positive and significant effect on firm value. Simultaneously, the cash ratio and return on assets together have a positive and significant influence on firm value with a determinant contribution (R Adjusted Square) of 20.5% in explaining the escalation of firm value variables.
IMPLEMENTATION OF ACCOUNTABILITY AND TRANSPARENCY IN FINANCIAL MANAGEMENT OF MIFTAHUL JANNAH MOSQUE IN BLITAR DISTRICT BASED ON ISAK 35 Kirani Salsabila 123; Ruly Priantilianingtiasari
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 4 No 2 (2023): 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.v4i2.8281

Abstract

The mosque is a non-profit organization whose accounting records have been regulated by the Interpretation of Financial Accounting Standards No. 35. The problem that has been occurring in society is a lack of knowledge regarding the importance of accountability and transparency in financial management and mosque financial records that have not complied with applicable accounting standards. The purpose of this study was to determine the application of accountability and transparency in financial management at the Great Miftahul Jannah Mosque in Blitar Regency and to analyze the financial reports at the Miftahul Jannah Grand Mosque in Blitar Regency, whether they are in accordance with ISAK 35. The method used is a qualitative case study. The results of this study indicate that accountability and transparency in the financial management of the Miftahul Jannah Grand Mosque as a whole have been implemented and are running well. The Miftahul Jannah Grand Mosque has not presented financial reports in accordance with ISAK 35, only presents financial reports in the form of cash in and cash out only in the General Cash Book and Financial Accountability Report.
FULL COSTING METHOD FOR COST PRODUCTION AT TAHU TAKWA IBU NUR KEDIRI Muhamat Miftahul Huda
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 4 No 2 (2023): 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.v4i2.8298

Abstract

Penetapan harga merupakan suatu hal yang penting dalam mengambil keputusan pemasaran. Penelitian ini dilakukan di usaha Tahu Takwa Bu Nur yang bertempat di KampoengTahu Takwa Kota Kediri. Penelitian ini bertujuan untuk mengetahui kesesuaian penetapan harga jual yang ditetapkan oleh usaha Tahu Takwa Bu Nur melalui metode full costing dalam menetapkan harga pokok produksi, karena penetapan harga pokok produksi yang dilakukan Tahu Takwa Bu Nur menggunakan metode biasa. Metode yang digunakan dalam penelitian ini adalah metode penelitian kualitatif dengan pengumpulan data yang bersumber secara langsungpada usaha Tahu Takwa Bu Nur melalui wawancara dan data pendukung berupa buku, jurnal dan sumber lainya. Hasil penelitian menunjukkan bahwa penetapan harga jual yang ditetapkan oleh usaha Tahu Takwa Bu Nur terdapat perbedaan dengan metode full costing dalam menetapkan harga pokok produksi. penetapan harga jual oleh Tahu Takwa Bu Nur lebih rendah dibandingkan penetapan harga yang menggunakan metode full costing dalam menetapkan harga pokok produksi. Oleh karena itu, metode full costing sangat cocok digunakan dalam menghitung harga pokok produksi untuk menetapkan harga jual yang tepat dan akurat
THE TRANSFORMATION OF SHARIA ACCOUNTING IN PROMOTING SUSTAINABILITY ECONOMIC GROWTH Abdul Rahman Ramadhan
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 4 No 2 (2023): 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.v4i2.8303

Abstract

This research aims to analyze the transformation of Islamic accounting and its impact on strengthening the sustainable economy and gain a deeper understanding of innovative Islamic accounting practices, the role of technology in driving efficiency, and their contribution to overall Islamic economic growth. In recent years, the Islamic economy has experienced significant growth in various countries. Islamic economic principles based on Islamic moral and ethical principles offer an attractive alternative to the conventional financial system. Islamic accounting has a key role in ensuring transparency, sharia compliance, and sustainable growth in the Islamic economy. This research will discuss the importance of transformation in sharia accounting practices to achieve the goal of strengthening the broader sharia economy. Sharia accounting, as one of the important elements in the Islamic economy, plays a crucial role in ensuring transparency, sharia compliance and sustainable growth. However, further research is needed to understand how transformation in sharia accounting practices can encourage the strengthening of a sustainable economy. This research is qualitative research. The data collection technique used in this research was literature review from secondary data sources in the form of books, journals, scientific articles, official invitational websites that have information relevant to research topics such as sharia accounting and economics. The data analysis technique used in this research is content analysis technique. The results of this research are expected to provide a deeper understanding of the role and contribution of sharia accounting transformation to strengthening a sustainable economy as well as contribute to science, provide practical guidance, and raise awareness about sustainability and sharia accounting among the public.

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