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Nur Sandi Marsuni
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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. 19 No. 2 (2023): Desember 2023" : 15 Documents clear
Analysis of the Effect of Economic Growth, Provincial Minimum Wages and Health Levels on Poverty in West Sumatra for the 2000-2022 Period Ramadhan, Deary; AMS, Bintang Rizky; Sufiawan, Nur Ari; Weriantoni, Weriantoni
Jurnal Ekonomi Balance Vol. 19 No. 2 (2023): Desember 2023
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v19i2.11195

Abstract

Poverty is a complex problem and has a multidimensional nature. As a result, poverty alleviation efforts cover and integrate various aspects of people's lives and must be carried out in an integrated manner. This study aims to determine what factors influence poverty in West Sumatra Province in the 2000-2022 period. The type of data used in this research is secondary time series data of 23 years from the period 2000-2022. Poverty is the dependent variable and Economic Growth, Provincial Minimum Wage, and Health are Independent Variables. The method used in this study is the multiple linear regression analysis model or the ordinary least squares (OLS) method. Data sources were obtained from BPS Indonesia and the World Bank. The results showed that for the variable economic growth has a negative and insignificant effect on poverty in West Sumatra Province, but for the Provincial Minimum Wage variable it has a negative and significant effect on poverty in West Sumatra Province and the life expectancy variable has a positive and insignificant effect on poverty in the Province West Sumatra.
The Influence of Green Accounting and Public Share Ownership on Disclosure of Corporate Social Responsibility (Case Study of Property, Real Estate, and Building Construction Companies IDX 2020-2021) Naidah, Naida; Razak, linda Arisanti; Nasruddin, Nasruddin
Jurnal Ekonomi Balance Vol. 19 No. 2 (2023): Desember 2023
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v19i2.12707

Abstract

This study, conducted by Naidah, Linda Arisanti Razak, and Nasruddin from Muhammadiyah University of Makassar, investigates the impact of Green Accounting and Public Share Ownership on Corporate Social Responsibility (CSR) disclosure among property, real estate, and building construction companies listed on the Indonesian Stock Exchange (IDX) in 2020-2021. Employing a quantitative approach and purposive sampling, 19 companies were selected for analysis. Green Accounting, assessed through environmental cost disclosure, demonstrated a significant positive influence on CSR disclosure, emphasizing the importance of environmental responsibility for building a positive corporate reputation. In contrast, Public Share Ownership, measured by the percentage of shares owned by the public (<5%), did not exhibit a significant effect on CSR disclosure, challenging expectations of increased public ownership leading to more extensive CSR reporting. The study underscores the pivotal role of environmental considerations, as reflected in Green Accounting practices, in shaping CSR disclosure within the examined sector. In the globalized context, companies are encouraged to contribute meaningfully to economic, social, and environmental aspects. The property, real estate, and building construction sector, crucial for economic growth, highlights the significance of aligning corporate practices with environmental responsibility. Recommendations for future research include expanding the study with additional CSR-related variables and exploring other sub-sectors. Incorporating variables like company size and profitability for comparative analyses is suggested. Companies within the sector are advised to prioritize and enhance CSR disclosure for long-term sustainability and positive stakeholder perceptions.
The Influence of Bank Indonesia Rate and Bank Size on Return on Assets in Sharia Banking in Indonesia 2019-2022 Hidayat, Faris Rahman Nur; Sumanto, Agus
Jurnal Ekonomi Balance Vol. 19 No. 2 (2023): Desember 2023
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v19i2.13253

Abstract

The purpose of this study is to ascertain how the Bank Indonesia Rate and Bank Size will affect the ROA (Return on Assets) of Islamic Banking in Indonesia from 2019 to 2022. The study used quantitative techniques, specifically the use of secondary data obtained through the website of the Financial Services Authority (OJK), as well as the website of Bank Indonesia. The results of this study indicate that Bank Indonesian Rate partially has a negative and significant effect on Return on Assets (ROA), and Bank Size partially has a negative and significant effect on Return on Assets (ROA). Meanwhile, Bank Indonesia Rate and Bank Size simultaneously have a significant and significant effect on Return on Assets (ROA), where the F test findings indicate that the coefficient of determination is 33.2% and another variable (66.8%) not included in this study has a coefficient of determination of 66.8%.
Analysis of Accounting Information on Investment Decision Making at PT. MNC Sekuritas Manado Tabe, Ridwan; Syarifuddin, Syarifuddin; Anggrayni, Lilly
Jurnal Ekonomi Balance Vol. 19 No. 2 (2023): Desember 2023
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v19i2.13254

Abstract

This study investigates the influence of accounting information on investment decisions within the capital market, focusing on PT. MNC Sekuritas Manado. Employing a quantitative approach and simple regression analysis using SPSS version 25.0, data was collected through questionnaires distributed to 119 investors. The research validated and ensured the reliability of instruments through validity and reliability tests, while normality tests confirmed the normal distribution of variables. Results indicate a significant 53.6% impact of accounting information on investment decisions. Investors, particularly in PT. MNC Sekuritas Manado, rely on fundamental information, emphasizing financial reports, to inform their investment decisions. The study contributes to the signaling theory, emphasizing the crucial role of accounting information as a powerful signal for investors. Practical implications highlight the importance for companies to enhance the quality and transparency of accounting information, facilitating more informed investment decisions by investors. Recommendations include expanding future research to encompass a larger sample size, conducting comparative analyses among companies with varying financial performances, and considering additional external factors influencing investment decisions. This research contributes to a more comprehensive understanding of how accounting information shapes investment decisions in the dynamic context of the capital market. The findings provide valuable insights for companies, investors, and policymakers aiming to improve transparency and decision-making processes within the financial landscape.
Analysis Of Factors Affecting The Income Of Street Vendors In Kelok Sembilan Fadila, Nadya; Lukman, Lukman; Resipratiwi, Resipratiwi; Musbatiqsrivani, Musbatiqsrivani
Jurnal Ekonomi Balance Vol. 19 No. 2 (2023): Desember 2023
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v19i2.13258

Abstract

This study aims to determine the effect of the variable capital, length of business, and working hours, on the income of street vendors in Kelok Sembilan. This type of research is a quantitative research, namely a study that aims to obtain evidence of a hypothesis. Data collection was carried out by means of interviews and questionnaires as well as direct observation. The samples used were 40 street vendors with Roscoe's theory In analyzing used multiple linear regression analysis techniques. The results of the study show that by testing the regression coefficient partially (t test) with α = 5%, it shows that based on the t test results table above, it can be seen that based on the significance value (Sig.) of the capital variable of 0.061 > probability 0.05, it can be said that there is no the influence between the capital variable and the income variable, the length of business variable is 0.011 <probability 0.05, it can be said that there is an influence between the length of business variable on income. Judging from the working hours variable, the significant value (Sig.) 0.036 > probability 0.05 means that there is an influence between the working hours variable and income. Based on the results of the regression in the table, it shows the influence of the variables Capital (X1), length of business (X2), and working hours (X3), on the income of street vendors (Y) with a calculated F value of 2.86626 with a significance of 0.005 which is smaller than the level the significance used in this study is 0.05 (0.005 <0.05). This shows that the three independent variables simultaneously have a significant effect on the dependent variable. Based on the results of research that has been done, it is suggested: the income of street vendor entrepreneurs can be increased by increasing business capital, increasing the length of business, and increasing working hours.
Analysis of the Influence of Technology, Infrastructure and the Democratic System on Unemployment in Indonesia Arsyad, Rahmat; Anwar, Anas Iswanto; Lenas, Meldilianus Nabas J.; Bahasoan, Awal Nopriyanto
Jurnal Ekonomi Balance Vol. 19 No. 2 (2023): Desember 2023
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v19i2.13259

Abstract

This study aims to analyze the effect of Technology, Infrastructure, and the Democratic System on Indonesia's unemployment from 2011-2021. The independent variables in this study are technology, infrastructure, and democratic systems, while the dependent variable is unemployment. This research is a correlational study with a quantitative approach. The data used in this study is secondary data obtained from the publication of the Central Bureau of Statistics (BPS). The research sample was taken by using the purposive sampling method. The data analysis method used is multiple linear regression analysis using the SPSS application. The research results show that technology and infrastructure variables significantly positively affect unemployment. Meanwhile, the democratic system variable has no significant effect on unemployment in Indonesia
Du Pont System Analysis In Measuring Financial Performance In Pt. Source Alfaria Trijaya Tbk (Alfamart) Jariah, Aenun; Pratiwi, Aliah
Jurnal Ekonomi Balance Vol. 19 No. 2 (2023): Desember 2023
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v19i2.13261

Abstract

This research analyzes the financial performance of PT. Sumber Alfaria Trijaya Tbk using Du Pont System Analysis on financial report data from 2012 to 2021. The results of the analysis show that Net Profit Margin (NPM) is below industry standards, while Total Assets Turn Over (TATO) shows good performance with a value of above standard. Return On Investment (ROI) and Equity Multiplier (EM) tend to be below industry standards, while Du Pont's Return On Equity (ROE) shows excellent performance. Statistical tests with SPSS validate these findings, showing that NPM, ROI, and EM are below standard, while Du Pont's TATO and ROE are at a good level. The main conclusion of this research is that PT. Sumber Alfaria Trijaya Tbk has good efficiency in asset use, but needs to improve net profit margins, investment management and equity management to ensure higher profitability. Suggestions for companies include further evaluation of financial variables that require special attention, improving strategies to attract new investors, and implementing measures that can improve overall financial performance. These findings can be a guide for PT. Sumber Alfaria Trijaya Tbk to take the necessary actions to improve its financial performance and maintain its position in the market. Thus, this research provides a contribution to stakeholders and future researchers who are interested in analyzing the financial performance of retail companies such as PT. Source Alfaria Trijaya Tbk.
The Influence of Brand Experience, Perceived Value, Brand Personality, Brand Image, Product Quality and Service Quality on Brand Loyalty with Brand Trust as a Mediating Variable Celyn, Joy; Hasan, Golan
Jurnal Ekonomi Balance Vol. 19 No. 2 (2023): Desember 2023
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v19i2.13262

Abstract

This research was conducted with the aim of proving brand experience, perceived value, brand personality, brand image, product quality and service quality on brand loyalty with brand trust as a mediating variable among brand cellphone users in the city of Batam. The population in this research are Batam people who use smartphones. The purposive sampling method was used to collect samples by taking samples based on certain considerations, namely respondents who used smartphones. The smartphone brand is currently held by several brands, namely Xiaomi, Oppo, Samsung, Realme, Vivo, iPhone, and others. There are 35 questions in this research, so the minimum sample size required is 35 x 10 = 350 samples. Data was processed using the Smart Partial Least Square (PLS) 3.0 program. The results of this research show that the independent variable for the brand trust mediation variable is 0.553, which means that the independent variable can explain 55.3% of the mediation variable, while 44.7% is explained by other variables. The independent variable can explain the dependent variable as much as 80.3%. Meanwhile, 19.7% is explained by other variables. The results of the quality index are declared large because the GOF value is greater than 0.36.
Market Levy Contribution to Local Revenue for the City of Bukittinggi in 2018-2022 Cindy, Cindy; Lukman, Lukman; Weriantoni, Weriantoni; Saibah, Bintang Rizky Abdullah Majo
Jurnal Ekonomi Balance Vol. 19 No. 2 (2023): Desember 2023
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v19i2.13263

Abstract

This research is motivated by the importance of market fees for increasing local revenue (PAD). And also for the last 10 years, in 2022 it archieved its highest income of 114 billion. One of the government’s efforts to increase revenue is by collecting market fees. The purpose of this research is to find out how big the contribution of market levies is to Local Own Revenue and find out the development of market levies in city of Bukittinggi. The type of research used in this study is a quantitative approach. The type of data used is secondary data. Meanwhile, the research location is the City of Bukittinggi Revenue Section Finance Agency and the Office of Cooperatives, SMEs and Trade of the City of Bukittinggi. The contribution of market levies to the Regional Original Revenue of the City of Bukittinggi in 2018-2022 includes the very low contribution criteria, where the contribution is less than 10%. With the highest contribution rate of 1.72% which occurred in 2019 and the lowest contribution in 2020 with a contribution of 1.06%. In addition, the prospect of receiving market levies is a trend (development) that tends to be positive. In the next year, namely 2023, the receipt of market levies has the potential to increase, but the increase will not to be sharp increase, thus affecting the trend of market levies in recent years will come.
The Influence of Competency and Compensation on Employee Performance at PT. Berkah Bersama Gemilang Outlet Hertasning Branch Andardinata, Ady; Alimuddin, Muhammad Ilham; Pratiwi, Ayu
Jurnal Ekonomi Balance Vol. 19 No. 2 (2023): Desember 2023
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v19i2.13264

Abstract

This research aims to analyze the influence of competency and compensation on employee performance at PT. Berkah Bersama Gemilang Outlet Hertasning Branch. The research method uses qualitative and quantitative data, with descriptive analysis and multiple linear regression. The research results show that competency and compensation have a positive and significant influence on employee performance in the branch. Competency, as a combination of knowledge, skills and attitudes, helps improve employee performance. Fair and appropriate compensation, including salary and bonuses, also has a positive impact on performance.Through regression testing, it was found that competence and compensation together contributed positively to employee performance. Statistical analysis shows that the coefficient of determination reaches 80.6%, indicating that competence and compensation explain variations in employee performance of that magnitude. The F test also shows the joint significance of the two independent variables on the dependent variable.These findings are in line with related theories, supporting the view that increasing competence and providing fair compensation can increase employee morale. Therefore, companies are advised to continue to improve employee competency and ensure a compensation system that is transparent and in line with performance contributions. This research contributes to the understanding of the factors that influence employee performance in certain industries, as well as providing a basis for the development of more effective human resource management policies.

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