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Contact Name
Nur Sandi Marsuni
Contact Email
nursandimarsuni@gmail.com
Phone
+6285796461067
Journal Mail Official
balance@unismuh.ac.id
Editorial Address
Jl. Sultan Alauddin No.259, Gn. Sari, Kec. Rappocini Kota Makassar, Sulawesi Selatan
Location
Kota makassar,
Sulawesi selatan
INDONESIA
Balance: Jurnal Ekonomi
ISSN : 18582192     EISSN : 26865467     DOI : 10.26618/jeb
Core Subject : Economy,
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
Search results for , issue "Vol. 18 No. 1 (2022): June 2022" : 15 Documents clear
The Effect Of Firm Size, Leverage, Profitability And Dividend Policy On Firm Value In Retail And Wholesale Subsectors Listed On Idx Period 2015-2020 Yani, Indah Fitri; Yatimin, Yatimin
Jurnal Ekonomi Balance Vol. 18 No. 1 (2022): June 2022
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v18i2.7867

Abstract

The purpose of this study was to examine the effect of firm size, leverage, profitability and dividend policy on firm value. This research was conducted in Retail and Wholesale Sub-sector companies listed on the Indonesia Stock Exchange period 2015-2020. The analytical method used is multiple linear regression analysis using SPSS 24. The sampling method in this study uses purposive sampling. From this method, 10 samples of Retail and Wholesale Subsector companies were obtained. The results of this study indicate that firm size, leverage and profitability can partially have a positive effect on firm value, while dividend policy does not partially affect firm value. Then, it simultaneously shows that firm size, leverage, profitability and dividend policy affect firm value. The value (Adjusted R Square) of 0.586 or 58.6% means that only about 58.6% of the dependent variable is firm value which is influenced by the independent variables of firm size, leverage, profitability and dividend policy, while the remaining 41.4% is explained by other independent variables. which were not investigated in this study.
Analysis of Financial Ratios on the Performance of PDAM Tirta Waesai, Barru Regency Firdaus, Ahmad; Siswanto, Adi; Mariana, Lina
Jurnal Ekonomi Balance Vol. 18 No. 1 (2022): June 2022
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v18i2.7869

Abstract

The objectives of this study are: To analyze Financial Ratios to assess the performance of PDAM Tirta Waesai, Barru Regency. This study discusses Liquidity Ratio Analysis and Profitability. The data used in this study are primary data and secondary data. The type of research used is descriptive quantitative research that aims to find factual information. The object used in this study is the financial report in the form of a Balance Sheet and Loss Report of PDAM Tirta Waesai Kab Barru for the period 2016 to 2020. The data analysis method used is Time Series financial performance analysis. The results of the study seen from the liquidity ratio based on the current ratio, it can be said that PDAM Tirta Waesai has a good ability to pay off its debts. If viewed from the profitability ratio based on ROI, PDAM Tirta Waesai is still in a net loss condition.
Factors Affecting the Implementation of Good Government Governance (GGG) and Its Implications for Performance Accountability Marsuni, Nur Sandi; Rasulong, Ismail; Adzim, Faidul
Jurnal Ekonomi Balance Vol. 18 No. 1 (2022): June 2022
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v18i2.7876

Abstract

This study aims to examine several critical issues, such as the influence of local government competence and professionalism of government internal control apparatus on the implementation of Good Government Governance (GGG), as well as the impact of Good Government Governance (GGG) on local government performance. The research method used is Literature Review Analysis. This study uses fifteen references, two Scopus articles, ten national articles, and three books on local government organizations in Indonesia. Our findings show that the implementation of GGG is influenced by the competence and professionalism of local government officials as well as government internal supervision, and the implementation of Good Government Governance (GGG) affects the accountability performance of local governments.
Influence. Work Environment, Work Discipline And Motivation Towards Employee Commitment To Serba Sambipitu Gunungkidul Widhiatmoko, Wayan; Prayekti, Prayekti; Kirana, Kusuma Chandra
Jurnal Ekonomi Balance Vol. 18 No. 1 (2022): June 2022
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v18i2.7877

Abstract

This study aims to determine the effect of the work environment, work discipline, and motivation simultaneously and partially on the commitment of the employeesoftheSambipituGunungkidul Department Store. The type of research used is quantitative. The population in this study were all employees at the department store with a total sample of 85 people. the type of data used is primary data. The aftereffects of this examination show that the workplace suffers a heart attack and critical impact on representative responsibility, work discipline suffers a heart attack and huge impact on worker responsibility, inspiration suffers a heart attack and huge impact on worker responsibility and work. environment, work discipline, and motivation have a significant effect together on commitment. Sambipitu Department store employees in Gunungkidul.
The Influence Of Profitability, Liquidity, Growth Opportunity, Capital Structure On Company Value Nurdin, Nurdin
Jurnal Ekonomi Balance Vol. 18 No. 1 (2022): June 2022
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v18i2.7878

Abstract

This study aims to examine the Effect of Profitability, Liquidity, Growth Opportunity, Capital Structure on the Value of Companies in the mining sub-sector listed on the Indonesia Stock Exchange. The period used in this study is from 2015 to 2019. This research is causal associative with a quantitative approach measured by multiple linear regression-based methods with SPSS. The population of this study is the mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2019. The sample was determined using the purposive sampling method. Based on the existing criteria, a sample of 10 companies was obtained so that the total observations in this study were 50 observations. The data used in this study used secondary data. The data collection technique uses the documentation method through the official website of each company and through the official IDX website: www.idx.co.id. The results of this study indicate that (1) Profitability has a positive effect on Firm Value, (2) Liquidity has an effect on Firm Value, (3) Growth Opportunity has a positive effect on Firm Value, (4) Capital Structure has a positive effect on firm value.
Effect Of Compensation And Job Satisfactionon Employee Performance In Ud Andalas Industri Krupuk In Malang District Nirmala, Aida Ayu Natasha; Irbayuni, Sulastri
Jurnal Ekonomi Balance Vol. 18 No. 1 (2022): June 2022
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v18i2.7879

Abstract

Employee performance is one of the important factors for the success of an organization or company. On this basis, the purpose of this research is to find out (1) the effect of compensation on employee performance, and (2) the effect of job satisfaction on employee performance at UD Industri Krupuk Andalas in Malang District. The population in this study were employees of UD Industry Krupuk Andalas in Malang District. Sampling in this study used a saturated sampling technique of 40 employees of marketers at UD Industri Krupuk Andalas in Malang District. The type of data used in this research is primary data obtained from the distribution of questionnaires. This research uses data analysis technique Patrial Least Square (PLS). The results of this study indicate (1) Compensation can contribute to the performance of the employees of UD Industri Krupuk Andalas in Malang District. It is identified that the provision of fair and good compensation will have an increasing impact on employee performance, and (2) Job satisfaction can contribute to the performance of UD Industri Krupuk Andalas employees in Malang District. This identifies if the level of high employee job satisfaction will have an increasing impact on employee performance.
The Influence Of Leadership Style, Discipline, And Additional Employee Income On The Performance Of Employees Department Of Tourism, Youth, And Sports In Takalar ) Rachman, Siswati; Yuliani, Nur Fadny
Jurnal Ekonomi Balance Vol. 18 No. 1 (2022): June 2022
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v18i2.7880

Abstract

This study aims to analyze the effect of leadership style, application of discipline, and additional income on employee performance at the Department of Tourism, Youth and Sports of Takalar Regency. The type of research used is quantitative, which is a method used to answer research problems related to data in the form of numbers and statistical programs. The research was conducted from April to July 2021. The results showed that leadership style had a positive and partially significant effect on employee performance, discipline had a partially positive and significant effect on employee performance, and additional income had a partially positive and significant effect on employee performance because t count for the three independent variables is greater than t table. As for the F table value generated in this study is 2.859, while the calculated F value in the simultaneous test is 44, 633 which means the calculated F value > F table. In the next measurement it is known that the resulting significance value is 0.000 < 0.05. So, based on the results of testing and decision making in simultaneous testing, it can be concluded that the independent variables consisting of leadership style, discipline, and additional income simultaneously or together have a positive and significant effect on employee performance
The Effect of Independence, Competence, and Audit Complexity on Internal Audit Quality Jamarang, Satriani; Pontoh, Grace T.; Maghfirah, Rahmi Nur; Wadi, Syamsuddin
Jurnal Ekonomi Balance Vol. 18 No. 1 (2022): June 2022
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v18i2.7881

Abstract

The goal of this study was to see how independence affected internal audit quality, how competence affected internal audit quality, and how audit complexity affected internal audit quality. The population of this study is all internal auditors, particularly those working at PT PLN (Persero) SPI Audit Region X, and the sample size is 40 respondents. This research technique, The sample in this research are primary data in the questionnaire form that included respondents' analyses of the audit's independence, competence, and complexity on the quality of internal audit. According to the findings of this study, independence has a significant impact Competence has a significant effect on the quality of internal audit, while audit complexity has no effect on the quality of internal audit. This study is expected to aid in the production of high-quality internal audit reports by improving and changing attitudes, as well as improving auditor performance in a positive direction in order to produce good financial results
Effect Of Job Satisfaction, Job Motivation And Organizational Commitment On Employee Performance Girisubo District In Gunungkidul Wahyuningsih, Erly; Kirana, Kusuma Chandra; Subiyanto, Didik
Jurnal Ekonomi Balance Vol. 18 No. 1 (2022): June 2022
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v18i2.7883

Abstract

This research aims to find out the influence of job satisfaction, work motivation, and organizational commitment to employee kineja in the Girisubo District Office. Researchers have tested empirically in survey data to 30 respondents.The method used by the census method. The results showed that job satisfaction, work motivation, and organizational commitment had a simultaneous and significant effect on the performance of Girisubo District office employees of Gunung kidul Regency.
Implementation Of The Use Of AIS On MSMEs In Facing The Industrial Revolution 4.0 Almira, Rahma; Depi, Sri; Pontoh, Grace Theresia; Mediaty, Mediaty
Jurnal Ekonomi Balance Vol. 18 No. 1 (2022): June 2022
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v18i2.7884

Abstract

The existence of an Accounting Information System (SIA) in a Micro, Small and Medium Enterprise (MSME) is useful for compiling reports needed by MSMEs to produce efficient and valid reports. Seeing this phenomenon, in this article the researcher intends to find out more about how to implement an Accounting Information System (AIS) in the era of the industrial revolution 4.0 in MSMEs. The method used in this research is the Systematic Literature Review (SLR) which examines previous studies. The data analysis used in this study was in the form of 20 selected articles from 2017-2022 in the Google Scholar and Elsevier databases. Based on the results of the study, it was found that there are five important roles of accounting information systems in digital form that play a role in improving the performance of MSMEs, including (1) organizational performance, (2) customer service, (3) reporting on buying and selling transaction activities, (4) improvement financial reporting, and (5) Performance improvement related to decision making for all parties with authority. The limitations in this study are the lack of international articles that discuss related topics and the limited international articles that make SMEs the object of research.

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