cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dianita Meirini
Contact Email
dmeirini@gmail.com
Phone
+6285841547785
Journal Mail Official
balance-febi@uinsatu.ac.id
Editorial Address
Jl. Mayor Sujadi Timur No. 46 Tulungagung 66221
Location
Kab. tulungagung,
Jawa timur
INDONESIA
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
 3   4   5   6   7 
Good Corporate Image, Good Taxpayer? An Investigation Of The Impact Of Corporate Reputation On Tax Compliance Behavior Purwiyanti, Deviana Wahyu; Laksito, Herry
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.v6i2.11565

Abstract

This study aims to examine the effect of corporate reputation on taxpayer compliance, with company size as a moderating variable. Using the Moderated Regression Analysis (MRA) method, this study focuses on companies named as recipients of the Most Tax-Friendly Corporate Country Contributor Award in 2020. These companies were selected for their reputation for good tax compliance. This study covers the period from 2020 to 2024, with the aim of exploring how corporate reputation affects tax compliance, as well as how company size can strengthen this influence. The results show that corporate reputation has a positive and significant influence on taxpayer compliance. Furthermore, company size is proven to strengthen the relationship between reputation and tax compliance. These findings provide new insights for tax policy and company managers to pay more attention to company reputation and size in an effort to improve tax compliance.
BUSINESS STRATEGY, INTELLECTUAL CAPITAL, BOARD INDEPENDENCE ON BANKRUPTCY RISK Pratiwi, Ika; Permana, Aryo Bimo Setya
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.v6i2.11576

Abstract

This study provides empirical data on the factors influencing bankruptcy risk companies in Indonesia. Bankruptcy risk is a critical issue that threatens corporate sustainability, especially in highly competitive and uncertain business environments. Internal factors such as the effective utilization of intellectual capital, the implementation of appropriate business strategies, and the strength of corporate governance through board independence are believed to influence the likelihood of bankruptcy. Intellectual Capital, Business Strategy, Board Independence are used as independent variables. The dataset consists of non-financial companies listed on the Indonesia Stock Exchange, covering the period from 2023 to 2024. The sampling using purposive sampling. There are 484 data that included the criteria. Multiple regression analysis used to be technique analysis. The results indicate that business strategy and board independence has a significant negative effect, while intellectual capital shows insignificant impact on bankruptcy risk. The results underscore the significance of incorporating strategic resources and governance mechanisms to strengthen corporate sustainability and ensuring financial stability. This research adds to the body of literature on bankruptcy prediction by incorporating non-financial determinants and governance dimensions, and provides practical implications for managers and regulators seeking to enhance firm resilience through improved intellectual capital management, strategic alignment, and board independence.
STAKEHOLDER ENGAGEMENT IN THE SUSTAINABILITY REPORT OF PT SEMEN INDONESIA TBK Pangestu, Alfian Dwi; Shahib, Habib Muhammad
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.v6i2.11589

Abstract

This study aims to analyze the form and level of stakeholder engagement in the sustainability report of PT Semen Indonesia (Persero) Tbk. The analysis was conducted on the 2024 ESG report of PT Semen Indonesia and its three subsidiaries. The method used is descriptive qualitative through content analysis using GRI indicators 102-40 to GRI 102-44, as well as classification of engagement levels according to the Morsing & Schultz (2006) and Stocker et al. (2020) models. The results of the study show that the most dominant stakeholder engagement strategy is Level 1 (information strategy) through one-way communication using various media publications, while Level 3 participatory actions are still very limited. These findings confirm that stakeholder engagement is still informative in nature and has not yet reached the level of active collaborative dialogue. This study implies that improving two-way communication strategies is necessary to strengthen the company's legitimacy, accountability, and long-term sustainability
THE INFLUENCE OF GREEN BANKING, INTELLECTUAL CAPITAL AND OPERATIONAL EFFICIENCY ON THE PROFITABILITY OF ISLAMIC COMMERCIAL BANKS IN INDONESIA kailun, Ilzania; Canggih, Clarashinta
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.v6i2.11629

Abstract

This study aims to analyze the influence of Green Banking, Human Capital, Structural Capital, Capital Employed, and Operational Efficiency on the profitability of Commercial Sharia Banks in Indonesia for the period 2021–2024. The study used quantitative methods with secondary data sourced from financial statements and bank sustainability reports. The sample was selected through purposive sampling, resulting in 12 Commercial Sharia Banks analyzed using panel data regression with a Fixed Effect Model (FEM). The results show that Green Banking and Operational Efficiency (BOPO) affect profitability, while Human Capital, Structural Capital, and Capital Employed do not. These findings indicate that the implementation of sustainable banking practices and effective operational cost management are key factors in improving the financial performance of Islamic banks, while intellectual capital still needs to be optimized to make a significant contribution to increasing company value.

Page 7 of 7 | Total Record : 64

 3   4   5   6   7 

Filter by Year

2020 2025


Reset
Filter By Issues
All Issue Vol. 6 No. 2 (2025): Balance: Journal of Islamic Accounting Vol 6 No 1 (2025): Balance: Journal of Islamic Accounting Vol 5 No 2 (2024): Balance: Journal of Islamic Accounting Vol 5 No 1 (2024): Balance: Journal of Islamic Accounting Vol 4 No 2 (2023): Balance: Journal of Islamic Accounting Vol 4 No 1 (2023): Balance: Journal of Islamic Accounting Vol 3 No 2 (2022): Balance: Journal of Islamic Accounting Vol 3 No 1 (2022): Balance: Journal of Islamic Accounting Vol 2 No 02 (2021): Balance: Journal of Islamic Accounting Vol 2 No 01 (2021): Balance: Journal of Islamic Accounting Vol 1 No 02 (2020): Balance: Journal of Islamic Accounting Vol 1 No 01 (2020): Balance: Journal of Islamic Accounting More Issue