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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 64 Documents
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GREEN ACCOUNTING STUDY IN RETAIL COMPANIES: A REVIEW OF ENVIRONMENTAL ETHICS IN SYMBOLIC DISCLOSURE saadah, naili saadah
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 5 No 2 (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.v5i2.9753

Abstract

Environmental problems are currently a problem that is often studied in various parts of the world, including in Indonesia, the environment begins to be noticed when humans have felt the impact of environmental damage. Especially if it is associated with industrial waste considering the impact of industrial waste caused by poor environmental management. The issue of environmental damage, its causes and impacts on human life in the present as well as future impacts cause the entire community to realize the importance of preserving the environment. Many countries around the world have mandated companies to establish green accounting and to disclose environmental information for the reference of interested parties. However, because the disclosure of environmental responsibility is not as clearly implied as SAK, in its implementation many entities do not explain in detail so that they seem to be only uncles.As an effort to uncover the implementation of environmental concerns carried out by the company, this research is here to explore more deeply by comparing what has been written in the report with real implementation. Is it just fulfilling the legitimacy of society or is there a growing awareness of environmental concerns.Using the quality method with content analysis techniques for annual report reports and in-depth interviews to find out the direct implementation related to green accounting in retail companies, the results of the study prove that of the four business entities engaged in retail, only one entity is already concerned related to environmental improvement and is reflected in the vision and mission and direct policies, Meanwhile, one more entity has shown the seriousness of efforts to improve the environment and one entity even though it has implemented a plastic bag restriction policy but still as an effort to fulfill the responsibilities given by the government
The Influence of Return on Equity, Debt to Assets Ratio, Current Ratio, and Cash Position on Dividend Payout Ratio Aqmalia, Anggun Nur Hanna; Anita, Widya Febryari
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 5 No 2 (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.v5i2.10411

Abstract

This study aims to determine the influence of Return on Equity (ROE), Debt to Assets Ratio (DAR), Current Ratio (CR), and Cash Position (CP) on the Dividend Payout Ratio (DPR). The sample used in this research consists of Food and Beverage Sub-Sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2021 period. A total of 10 companies were sampled, resulting in 40 observational data points. The research method employed includes classical assumption tests, multiple linear regression analysis, and hypothesis testing, processed using IBM SPSS Statistics 26. The results of this study indicate that ROE, DAR, and CR do not have a significant influence on DPR. However, CP has a significant effect on DPR. Simultaneously, ROE, DAR, CR, and CP collectively have a significant impact on DPR.
A TREATMENT OF NATURA AND/OR ENJOYMENT AFTER THE IMPLEMENTATION OF THE HPP LAW BASED ON PMK NO. 66 OF 2023 BINTI SUWADJI, LANTIP SUSILOWATI; Faizah, Siti Nur
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 6 No 1 (2025): 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.v6i1.9965

Abstract

This research is motivated by the adjustment of the Law by the government and the Ministry of Finance in an effort to increase state revenue. This was realized by the issuance of the Harmonization of Tax Regulations Law (HPP Law). Based on several provisions contained in the Harmonization of Tax Regulations, there is one interesting point, namely the allowance of costs for natura and/or enjoyment that have been issued by the employer as a deduction from gross income according to the fiscal. This research uses a qualitative approach with descriptive research type. The data sources used in this research are primary and secondary data with data collection techniques through observation, documentation, and interviews with KPP Pratama Jombang staff and taxpayers. The results showed that 1) The treatment of natura and/or enjoyment after the implementation of the HPP Law applies the principle of deductible expense for the employer and the principle of taxable income for the recipient. 2) The treatment of natura and/or enjoyment after the existence of PMK NO. 66 of 2023 is deducted by the employer in accordance with the restrictions that have been mentioned. 3) The existence of PMK No. 66 of 2023 has a positive impact on companies because it provides efficiency in terms of tax payments because it can reduce the company’s gross income so that the company’s underpaid tax is low. Meanwhile, the positive impact that can be felt by KPP Pratama Jombang is the increased revenue and has reached the target sourced from Income Tax 21
THE EFFECT OF GREEN ACCOUNTING IMPLEMENTATION ON PROFITABILITY IN NON-CYCLICAL CONSUMER COMPANIES ON THE IDX IN 2020-2023 Maduta, Santi Riskining Wahyu; Junjunan, Mochammad Ilyas; Nilamsari, Syalma Eka
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 6 No 1 (2025): 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.v6i1.10366

Abstract

The rise of environmental pollution due to waste disposal requires companies to be more responsible for the impact of their operations. The implementation of green accounting is a strategic solution, as it helps companies manage environmental costs transparently and encourages sustainable practices. On the other hand, high profitability is needed to support this initiative while attracting investors who are increasingly concerned about environmental aspects. This study uses a quantitative approach with secondary data in the form of annual reports and sustainability of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2020-2023. Data was obtained through the website www.idx.co.id and selected using purposive sampling method with a total sample of 120 companies. The results showed that green accounting has an effect on profitability. This indicates that companies that implement green accounting well, such as responsible waste management, energy efficiency, and transparent environmental reporting, are able to utilize their assets more effectively in generating profits. Therefore, it can be seen that the implementation of good green accounting not only plays a role in preserving the environment, but also contributes to profitability.
THE EFFECT OF THE RUPIAH EXCHANGE RATE AND INFLATION ON STOCK PRICES Hijayanti, Siti Nurul; Manda, Gusganda Suria
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 6 No 1 (2025): 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.v6i1.10596

Abstract

This study aims to examine how the rupiah exchange rate affects the company's stock price. In the research we conducted, the data analysis method we used was multiple linear regression analysis. The research was conducted in the period 2021-2023, with the research population being all Property & Real Estate sector companies listed on the Indonesia Stock Exchange (IDX). The sample acquisition technique in this study was random sampling, so there were 10 companies in the Property & Real Estate sector that we made as samples in this study. The results showed that the rupiah exchange rate has an influence on stock prices, while inflation has no effect on stock prices. Simultaneously the rupiah exchange rate and inflation have an influence on stock prices.
JAVANESE CULTURAL VALUES THE DESIGN AND IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS IN MSMEs Pinandita, Candra Pramula; Pratiwi, Berlina Yudha; Wijaya, Dwi Indriani Fidiastutik
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 6 No 1 (2025): 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.v6i1.11146

Abstract

The Javanese community, which is the majority in Kediri, has unique and profound cultural values that have shaped their way of life, social interactions, and even business practices for generations. Values such as cooperation, empathy, harmony, and deliberation often serve as the foundation for interaction and business management. Based on the explanation above, the urgent research gap is the lack of in-depth understanding of how Javanese cultural values can be specifically and explicitly harmonized in the design and implementation process of accounting information systems in SMEs. This research aims to deeply explore how Javanese cultural values, firmly held MSMEs “Sambal Pecel Bu Siti Kediri”, influence and can be harmonized in the design and implementation of AIS. Javanese cultural values are an important foundation in the life of Javanese society, shaping worldviews, ethics, and daily behavior. This research is a qualitative study based on the philosophy of post-positivism, used to examine objects in their natural conditions. shows that the design and implementation of the AIS in the MSMEs "Sambal Pecel Bu Siti" can be driven by two factors, namely Javanese cultural values and experience. The findings can be explained using the yccy theory, which states that each organization has different ways of operating. The majority of MSMEs actors understand and practice Javanese cultural values such as guyub (cooperation), nrima ing pandum (accepting with sincerity), tepa slira (empathy), and andap ashor (humility). Thus, integrating Javanese cultural values into the design and implementation of the AIS at MSMEs “Sambal Pecel Bu Siti” not only makes operations more efficient but also enhances a sense of ownership and business ethics based on culture. The system that has been built not only serves as a financial control tool but also to preserve noble values in the context of modern business.
The The Effect of Earnings Per Share (EPS), Price to Book Value (PBV), and Debt to Equity Ratio (DER) on Stock Prices in Primary Consumer Sector Companies Listed on the Indonesia Stock Exchange in 2021–2023 Sa'adah, Kholifatus; Fajrin, Ahmad Hanif; Fahmi, Moh. Farih
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 6 No 1 (2025): 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.v6i1.11291

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Earnings Per Share (EPS), Price to Book Value (PBV), dan Debt to Equity Ratio (DER) terhadap harga saham perusahaan konsumen non-siklis yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Penelitian ini dimotivasi oleh pentingnya konsumen sektor non-siklis yang strategis dalam perekonomian Indonesia dan meningkatnya minat investor terhadap indikator keuangan untuk menilai kelayakan investasi. Pendekatan kuantitatif digunakan dengan menggunakan metode asosiatif dan regresi data panel yang dilakukan dengan perangkat lunak Eviews 12. Sampel terdiri dari 20 perusahaan yang dipilih secara purposive sampling berdasarkan ketersediaan dan kelengkapan laporan keuangan. Temuan penelitian menunjukkan bahwa secara parsial, hanya PBV yang berpengaruh signifikan terhadap harga saham, sedangkan EPS dan DER tidak menunjukkan pengaruh yang signifikan. Namun secara simultan, variabel ketiga tersebut berpengaruh signifikan terhadap harga saham, dengan nilai R-square yang disesuaikan sebesar 96,74%. Hasil ini menunjukkan bahwa investor cenderung lebih mengutamakan valuasi pasar dibandingkan nilai buku (PBV) dibandingkan indikator keuangan lainnya. Penelitian ini memberikan wawasan berharga bagi investor, manajer keuangan, dan pembuat kebijakan dalam menyebarkan faktor-faktor yang mempengaruhi pergerakan harga saham di sektor ekonomi utama ini.
A CARBON TAX IN INDONESIA : CONCEPT, OBJECTIVES AND CHALLENGES astuti, apri dwi; Muna, Arinal
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 6 No 1 (2025): 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.v6i1.11374

Abstract

Indonesia is among the world's ten largest emitters, as carbon emissions from fossil fuels are the primary cause of climate change. Law No. 7 of 2021 concerning Harmonization of Tax Regulations establishes a carbon tax as a policy instrument to internalize external emission costs and encourage a shift to renewable energy. It also helps meet Paris Agreement commitments. This study investigates the concept, objectives, and challenges associated with implementing a carbon tax as part of the national plan to achieve net-zero emissions (NZE) by 2060. This study uses qualitative descriptive analysis by analyzing secondary data from laws and regulations, government ministry websites, and national and international research journals. The study shows that Indonesia uses a combined cap-and-tax approach, which combines a carbon tax and a carbon market mechanism. Although the carbon tax has clear environmental and fiscal objectives, its implementation faces institutional, technical, political, and economic challenges, including policy coordination, stakeholder readiness, and potential impacts on businesses and low-income households. To ensure that emission reductions are effective without disrupting economic stability, this study found that carbon tax policies require a comprehensive, fair and aligned design with the national economic structure.
A Literature Review : The Role of Corporate Boards in Enhancing Banks' Financial Performance Khomidah, Tri Nurul; Lestari, Sri Widi
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 6 No 1 (2025): 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.v6i1.11384

Abstract

This study explores the role of corporate boards in enhancing banks' financial performance by examining various board characteristics such as size, gender diversity, institutional ownership, board independence, audit committee structure, and financial expertise quality. It is a qualitative study that employs a literature review method that involves identifying, selecting, and synthesizing relevant journal articles to understand the key characteristics and impacts of corporate boards. The data consist of journal articles related to corporate boards, sourced from both Indonesian and international reputable journals. These articles were selected based on their relevance to the research topic. The literature review reveals that effective boards significantly contribute to improving bank profitability, primarily through tighter oversight, optimal risk management, and well-informed strategic decision-making. Gender diversity on boards also proves to enhance transparency and corporate governance, while the duality of CEO and Board Chair roles may reduce oversight effectiveness. Besides internal factors, the findings emphasize the importance of managing external risks, such as political and economic instability, to sustain bank performance. This study offers important implications for bank management and regulators to strengthen corporate governance by establishing competent and diverse boards to drive sustainable and stable financial performance in the banking sector.
BANKING COMPANY EFFICIENCY IN THE DIGITAL TRANSFORMATION ERA: A MAXDEA APPLICATION BASED INTERMEDIATION APPROACH Dwijayantie, Rinti
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol. 6 No. 2 (2025): 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.v6i2.11564

Abstract

This study aims to measure the operational efficiency of the banking industry in Indonesia during the era of digital transformation using the Data Envelopment Analysis (DEA) method with an intermediation approach and uses MaxDEA Software version 8. The research sample consists of 27 banks listed on the Indonesia Stock Exchange during the 2021–2023 period. The input variables include operating costs, number of employees, and third-party funds, while the output variables consist of total loans and net income. The analysis results indicate an upward trend in average efficiency, from 0.67 in 2021 to 0.79 in 2023. However, efficiency levels across banks exhibit significant disparities. PT Allo Bank Indonesia Tbk (BBHI) is recorded as the only bank that achieved perfect efficiency for three consecutive years, while several other banks show substantial potential for improvement, particularly in terms of increasing loans and net income. The potential improvement analysis reveals that banks with low efficiency require major restructuring, whereas those with high efficiency only need minor adjustments. This study also highlights the crucial role of digital transformation in enhancing efficiency, particularly through the adoption of digital banking technologies, process automation, and the use of big data. These findings provide strategic implications for bank management and regulators in formulating sustainable efficiency improvement policies.

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