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Balance: Jurnal Ekonomi
Published by Universitas Muhammadiyah Makassar
ISSN : 18582192     EISSN : 26865467     DOI : 10.26618/jeb
Core Subject : Economy,
Economics, Econometrics & Finance
Balance: Jurnal Ekonomi has p-ISSN 1858-2192 and e-ISSN 2686-5467 published by the Development Economics Study Program of the Faculty of Economics and Business, Muhammadiyah University of Makassar, this journal publishes research articles in the field of Economics. This journal publishes research studies that use various qualitative and/or quantitative methods and approaches in the field of Economics. This journal aims to develop concepts, theories, perspectives, paradigms, and methodologies in the scope of Economics published twice a year, namely June and December. The scope of Balance: Journal of Economics covers Economics and Development, Economic Behavior, Islamic Economic System, International Economy as well as applied sciences of Statistical Economics, Macro and Micro. Article submissions are made using the Balance: Jurnal Ekonomi template accompanied by supporting documents in the form of: a statement of authorship, ethics, and a copyright statement, which can be downloaded on the main page of the Balance: Jurnal Ekonomi website. Balance: Jurnal Ekonomi has been single-reviewed by peer reviewers. The decision to accept or not accept scientific articles in this journal is the right of the Editorial Board based on recommendations from peer reviewers.
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Articles 15 Documents
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Search results for , issue "Vol. 16 No. 2 (2020): (December 2020)" : 15 Documents clear
FACTORS AFFECTING THE DIFFICULTIES OF ECONOMIC LEARNING STUDENTS OF CLASS XI SMA NEGERI 2 WAJO Hidayat, Neneng; Said, Muh Ihsan; Rahmatullah, Rahmatullah; Inanna, Inanna; Mustari, Mustari
Jurnal Ekonomi Balance Vol. 16 No. 2 (2020): (December 2020)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v17i1.5466

Abstract

Based on the results of research at SMA Negeri 2 Wajo, information was obtained that there are several factors that influence students' learning difficulties in the eyes of students in economic subjects, namely the interest factor, the talent factor, the motivation factor, the learning ability factor, the teacher factor, the friend factor, parent factor. The procedure for this research was carried out by using the classical assumption test and the normality test of the data of the research subject as many as 67 students from class XI IPS 1 and XI IPS 2. The data collection technique used was by giving student questionnaires to SMA Negeri 2 Wajo. Based on the quantitative analysis of the data obtained, it is concluded that the interest factor, talent factor, motivation factor, learning ability factor, teacher factor, friend factor, and parental factor affect learning difficulties at SMA Negeri 2 Wajo.
THE EFFECT OF RECEIVABLES TURNOVER AND INVENTORY TURNOVER ON PROFITABILITY IN AUTOMOTIVE AND COMPONENT COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2010-2019 PERIOD Oktavia, Senny; Suparno, Suparno
Jurnal Ekonomi Balance Vol. 16 No. 2 (2020): (December 2020)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v17i1.5467

Abstract

This study aims to determine the effect of account receivable turnover and inventory turnover on profitability (ROA). The population in this study are automotive companies and components listed on the indonesia Stock Exchange Period 2010 - 2019.The sampling method used was purposive sampling and obtained 4 companies as samples. The research method used a quantitative approach and data analysis using multiple linear regression analysis, classical assumption test, descriptive statistical analysis, determination analysis and hypothesis testing. Based on the results of multiple linear regression tests show that account receivable turnover and inventory turnover together (simultaneously) has a positive and significant effect on profitability (ROA), because tcount > ttable (5,052 > 3,252), and a significant value of 0,011 < 0,05. Partially, receivable turnover has a negative but significant effect on profitability (ROA), because tcount < ttable (-3,141 < 2,026), and significant value of 0,003 < 0,05. Inventory turnover has a positive and significant effect on profitability(ROA), because tcount > ttable (2,488 > 2,026), and significant value of 0,017 < 0,05.
THE EFFECT OF CAPITAL GAIN AND DIVISION OF DIVIDENDS ON SHARE TRADING VOLUME IN PT. UNILEVER INDONESIA Tbk Aladini, Anggi; Nurulrahmatia, Nafisah
Jurnal Ekonomi Balance Vol. 16 No. 2 (2020): (December 2020)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v17i1.5468

Abstract

This study aims to determine, understand, and analyze the effect of capital gains and dividends on the volume of stock trading at PT. Unilever Indonesia tbk. the population in this study is the balance sheet financial statement data for 38 years and the sample of this study is 8 years with the sampling used is an associative approach. The statistical tools used are classical assumption test, multiple linier regression, correlation coefficient, determination coefficient, 2 party t based on data analysis from 2012 to 2018, it shows that capital gains and dividend distribution have a significant effect on stock trading volume. While the simultaneous capital gain and dividend distribution have no effect on stock trading volume.
THE INFLUENCE OF PROFITABILITY, LEVERAGE AND COMPANY SIZE ON TAX AVOIDANCE Suliana, Suliana; Suhono, Suhono
Jurnal Ekonomi Balance Vol. 16 No. 2 (2020): (December 2020)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v17i1.5469

Abstract

This study aims to determine the effect of profitability, leverage and firm size on tax avoidance in automotive sub-sector manufacturing companies and components listed on the IDX. In this study using quantitative descriptive methods. The type of data in this research is secondary data. The data collection technique used was purposive sampling. The analysis method used is multiple linear regression analysis. The results showed that profitability had no effect on tax avoidance. Meanwhile, leverage and firm size have a significant positive effect on tax avoidance.
ANALYSIS OF THE EFFECT OF FINANCIAL PERFORMANCE AND WORKING CAPITAL MANAGEMENT ON STOCK RETURN AT PT BANK DANAMON INDONESIA TBK Sullissetiawati, Sullissetiawati; Munandar, Aris
Jurnal Ekonomi Balance Vol. 16 No. 2 (2020): (December 2020)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v17i1.5470

Abstract

This study aims to determine whether there is a significant effect of financial performance and working capital management on Stock Returns at PT Bank Danamon Indonesia, Tbk partially or simultaneously. This type of research is associative research, with quantitative data from secondary data. The population in this study is the data on the Financial Position Report, Profit and Loss, Notes on Financial Statements and Stock Returns for 29 years, from 1989-2018. The sample in this study is data on Financial Position Reports, Profit and Loss, Notes on Financial Statements and Stock Returns for 7 years, from 2012-2018. The sampling technique used is purposive sampling. Data collection uses documentation and pustakao studies. The data analysis method used is the classical assumption test, multiple linear regression, multiple correlation, determination test, t test and f test. The results of data analysis show that both partially and simultaneously financial performance and working capital management do not significantly influence the Stock Return at PT Bank Danamon Indonesia, Tbk.
THE EFFECT OF HOUSEHOLD CONSUMPTION, POPULATION AND GOVERNMENT EXPENDITURES ON REGIONAL ORIGINAL INCOME IN THE MAMINASATA REGION 2014-2018 (Case Study of 4 Regencies/Cities: Makassar, Maros, Gowa, and Takalar) Hakib, Andi; Asdar, Asdar
Jurnal Ekonomi Balance Vol. 16 No. 2 (2020): (December 2020)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v17i1.5471

Abstract

This research aims to determine the influence of household consumption, population, and government spending on local native income in maminasata area period 2014-2018 (case study of 4 districts / cities: makassar, maros, gowa and takalar). This research uses quantitative methods with secondary data acquisition and collection. Secondary data is a source of data obtained from research through data acquisition. The population in this study is all data from the number of Household Consumption, Population, Government Expenditure and Local Indigenous Development in MAMINASATA Region. Meanwhile, the sample is a set of parts of the population that is expected to represent the research population. Sampling based on the variables used, namely Household Consumption, Population, Government Expenditure, and Local Native Income during the period 2014-2018 in MAMINASATA Region. The results of this study show that household consumption has a positive and significant effect on the local native income, the population has no effect on the local native income, and government spending has a negative and significant effect on the local native income in maminasata region.
THE EFFECT OF PROFITABILITY, PROFIT MANAGEMENT, AND FINANCIAL DISTRESS ON TAX AGGRESSIVENESS (STUDY ON COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE, 2016-2019) Ayem, Sri; Chandra Putry, Nur Anita; Mahala Kelen, Gaudensia Hilaria
Jurnal Ekonomi Balance Vol. 16 No. 2 (2020): (December 2020)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v17i2.6473

Abstract

This research aims to examine the effect of profitability, earnings management, and financial distress on tax aggressiveness. The researcher used the secondary data, with the purposing sampling method as a sampling technique to the companies listed on the Indonesia Stock Exchange in the year 2016 up to 2019. There were 15 companies used as the data during four years, and there were 60 samples. Multiple regression analysis is used as the method of data analysis. The result of this research indicated that the effect of profitability, earnings management, and financial distress had a positive effect on tax aggressiveness.
INFLUENCE OF CAPITAL ADEQUACY RATIO AND NON PERFORMING FINANCE ON PROFITABILITY (Case Study of Islamic Commercial Banks Registered with OJK 2014-2019) Nuraeni, Nuraeni; Pradistya, Irvan Yoga
Jurnal Ekonomi Balance Vol. 16 No. 2 (2020): (December 2020)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v17i2.6474

Abstract

This study aims to determine the effect of Capital Adequacy Ratio and Non-Performance Finance on Return on Assets (Case Study of Islamic Commercial Banks registered with the Financial Services Authority in 2014-2019). The sample taken is 36 data taken from 2014 - 2019 with annual data on CAR, NPF, and ROA. The statistical methods used in this study are multiple regression analysis, Classical Assumption Test, Descriptive Statistical Analysis, Determination Analysis, and Hypothesis Testing. From the results of this study, it is known that partially the Capital Adequacy Ratio has no effect on Return on Assets because the t count value is smaller than the t table (0.096 <2.034) the significance value is greater than 0.05 (0.096> 0.05) while non-performing Finance on Return on Assets has a negative and significant effect because the t value is smaller than the t table (-3.553 <2.034) and the significance value is less than 0.05 (0.001 <0.05). And simultaneously the Capital Adequacy Ratio and Non-Performance Finance have a joint effect on Return on Assets because the calculated f value is greater than f table (9,341> 3.28) and the significance value is less than 0.05 (0.001 <0.05).
THE EFFECT OF PROFITABILITY, INDEPENDENT COMMISSIONERS, AND CORPORATE SOCIAL RESPONSIBILITY (CSR) ON TAX AVOIDANCE Iklima, Ayu; Ayem, Sri
Jurnal Ekonomi Balance Vol. 16 No. 2 (2020): (December 2020)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v17i2.6475

Abstract

This study aims to examine the effect of Profitability, Independent Commissioner, and Corporate Social Responsibility (CSR) on Tax Avoidance. The data used in the study is secondary data, the sampling technique is the purposive sampling method with data sources from financial statement data of banking companies listed on the IDX 2017-2019 obtained from the internet (www.IDX.co.id) as many as 45 companies consists of 135 samples. The test of this study used a classic assumption test consisting of (normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test) and multiple regression analysis hypothesis testing consisting of (determination coefficient test (R2), simultaneous test (F test), and partial test t-test). Based on the results of the regression test, it shows that the effect of Profitability, Independent Commissioner, and Corporate Social Responsibility (CSR) has a positive effect on tax avoidance.
RI BPK Audit Control Analysis of State Findings and Losses Pramono, Agus Joko
Jurnal Ekonomi Balance Vol. 16 No. 2 (2020): (December 2020)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v17i2.6476

Abstract

This research is quantitative research with descriptive and inferential statistical analysis using SPSS software. Inferential analysis in this study was performed using ordinal logistic regression. The research population is a timely audit report and has obtained BPK's opinion from 2019/2020 on the financial statements of local governments throughout Indonesia for the fiscal year. The findings show that the weakness of the accounting and reporting control system (KSPAP) and the weakness of the revenue and expenditure budget implementation control system (KSPPAPB) have a negative effect on the provision of BPK's opinion on the fairness of local government financial statements, the weakness of the internal control structure (KStPI) has no effect on the provision of BPK's opinion. on the fairness of the financial statements. The findings of state losses and the value of state losses have a negative effect on BPK's opinion on the fairness of financial statements. These findings are caused by other fictitious expenditures or procurements, lack of volume of work and/or goods, expenditures that do not match or exceed provisions and others. So that the greater the weakness of the case findings and the value of non-compliance found, the lower the level of fairness of the financial statements.

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