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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 375 Documents
ANALYSIS OF REGIONAL TAX REVENUE AND BUMD CONTRIBUTION TO GENUINE REGIONAL REVENUE (PAD) JENEPONTO REGENCY Masrullah, Masrullah
Jurnal Ekonomi Balance Vol. 14 No. 2 (2018): (December 2018)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v15i1.2146

Abstract

This study aims to find out (a) How much influence the Regional Tax revenue has on PAD (b) How big is the contribution of BUMD to (c) What is the growth rate of local tax revenues and the contribution of BUMD in Jeneponto Regency for the period 2014-2018. The type of research used is case study research with a quantitative descriptive approach. The processed data is a summary of the Realization of the APBD Description. Jeneponto Regency from 2014 to 2018 obtained from the annual report. The results of data analysis show that (1) Regional Tax Contributions to the Original Regional Income of Jeneponto Regency amounted to 18.96% in 2014; 14.62% in 2015; 13.10% in 2016 and began to rise in 2017 to 13.50%; and in 2018 it rose again by 3.89%; to be 17.39%; (2) the contribution of BUMD to the Jeneponto Regency Original Revenue, amounting to 9.14% in 2014; 7.99% in 2015; 7.01% in 2016; 5.86% in 2017 and up to 8.47% in 2018, (3) the growth rate of the contribution of Regional Taxes to Regional Original Revenues tends to decrease from 2014 to 2016, and increases in 2017 to 2018. Levels the growth of BUMD profit contribution to Regional Original Income tends to decrease from 2014 to 2017, and increase in 2018.
THE INFLUENCE OF LIQUIDITY AND SOLVENCY ON PROFITABILITY IN METAL COMPANIES AND THE LIKE PERIOD 2010-2018 Prima Putri, Septiani Rizki Amalia; Suparno, Suparno
Jurnal Ekonomi Balance Vol. 14 No. 2 (2018): (December 2018)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v15i1.2147

Abstract

This research aims to know The Effect of Liquidity as Current Ratio (CR) and Solvency as Debt to Equity Ratio (DER) partially and simultaneously on Profitability as Return On Asset (ROA) at Metal and Allied Company Listed On Indonesia Stock Exchange 2010-2018. The technique to determine the sample is Purposive Sampling and obtained 4 companies during 9 years of research. The research method was used descriptive verificative with multiple linear regression analysis. The result showed that Liquidity (CR) has a effect on Profitability (ROA), because thitung > tabl (2,977 > 2,040) and 0,006 < 0,05 of significant value. Solvency (DER) has no effect on Profitability (ROA) because thitung < ttabel (-0,415 < 2,040) and 0,681 > 0,05 of significant value. Liquidity (CR) and Solvency (DER) has a effect on Profitability (ROA), because fhitung > ftabel (9,209 > 3,28) and 0,001 < 0,05 of significant value.
FACTORS AFFECTING THE REGIONAL ORIGINAL INCOME OF SELAYAR ISLANDS REGENCY, SOUTH SULAWESI PROVINCE Alwati, Alwati; Naidah, Naidah; Adziem, Faidzul
Jurnal Ekonomi Balance Vol. 14 No. 2 (2018): (December 2018)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v15i1.2148

Abstract

This researcher aims to find out lokal government expenditure. gross regional, domestic product and total population influence the original regional income of selayar island regency. the type of research used in this study is quantitative. the processed data is secondary data obtanined from the regional original revenue agency, selayar island regency. the results of the data obtained from the original regional revenue agency of selayar island regency were tested for classical assumptions which consisted of outocorealisation test, multicolinerarty test, detoxification test and normality test. the data analysis method used is multiple linear regression techinques with the help of SPPS 21. the results showed that local government expenditure, gross regional, domestic produtc, the number of residents have a positive offect on the orginal income of the selayar archipelago. thus the hypothesis propesed in this study was received.
THE EFFECT OF HOUSEHOLD CONSUMPTION AND GOVERNMENT EXPENDITURES ON ECONOMIC GROWTH IN SOUTH SULAWESI, 2012-2016 Hakib, Andi
Jurnal Ekonomi Balance Vol. 14 No. 2 (2018): (December 2018)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v15i1.2149

Abstract

This study aims to determine the effect of household consumption and government spending partially on the economic growth of South Sulawesi and to determine the dominant variable affecting the economic growth of South Sulawesi. The type of research that is used is quantitative with econometric approach, the data used is time series data obtained from BPS of South Sulawesi province from 2012 until 2016. Based on the analysis of household consumption to Per Capita GRDP in South Sulawesi during the period of 2012 to 2016 shows the value of t-count larger than t-table that is 21.469> t table 4.302 with probability value 0.002 below 0.05 or 5% means consumption variable households have a positive and significant impact on Per Capita GRDP in South Sulawesi. Based on the result of analysis of government expenditure to Per Capita Gross Regional Domestic Product in South Sulawesi period 2012 to show that t value is calculated more kecill than t table that is -0,063 <t table 4,302 with probability value 0,956 above 0,05 or 5% meaning government expenditure variable have negative effect and not significant to Per Capita GRDP in South Sulawesi. Based on the analysis, the dominant variable affecting the economic growth of South Sulawesi is household consumption, it can be seen from the beta value of 1.002 bigger than other beta value.
THE EFFECT OF ROAD INFRASTRUCTURE, ELECTRICITY AND WATER ON THE GROWTH OF GROSS REGIONAL DOMESTIC PRODUCTS IN GOWA DISTRICT, SOUTH SULAWESI PROVINCE Ms, Yanti; Naidah, Naidah; Badollahi, Ismail
Jurnal Ekonomi Balance Vol. 14 No. 2 (2018): (December 2018)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v15i1.2150

Abstract

This study aims to: (1) Know the road infrastructure has a positive and significant effect on GDP growth in Gowa Regency, South Sulawesi Province (2) Knowing the electricity infrastructure has a positive and significant effect on GDP growth in Gowa Regency, South Sulawesi Province positive and significant impact on GRDP growth in Gowa Regency, South Sulawesi Province (4) Knowing which factors predominantly affect GDP in Gowa Regency, South Sulawesi Province. Data processing techniques using multiple linear regression through SPSS version 16. This research uses quantitative research methods and is processed with the needs of the model used. The results showed that simultaneously the road, electricity and water variables had a positive and significant effect on GDP growth in Gowa Regency, South Sulawesi Province. Partially roads, electricity and water have a positive and significant effect on GDP growth in Gowa Regency, South Sulawesi Province.
THE EFFECT OF MOTIVATION ON EMPLOYEE PERFORMANCE AT THE REGIONAL REVENUE AGENCY OFFICE MAJENE REGENCY Hartawati, Sri Indira
Jurnal Ekonomi Balance Vol. 15 No. 1 (2019): (June 2019)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v15i1.2151

Abstract

Motivation will encourage the emergence of sharp competition between individuals, groups, society and society at the organizational level to between countries. Motivation can be seen as a change of energy in a person that is characterized by the feeling and preceded by a response to the purpose. Every motivation given by an organization must have a different impact. One of the impacts that occur is the impact on the performance of employees or employees. The government must understand the motivation given to each employee to maintain and increase employee loyalty. This study uses qualitative and quantitative data using several population techniques and samples. The research was conducted at the office of the revenue agency of the Majene district. The results of the Motivation study did not have a significant effect on Employee Performance in the Regional Revenue Agency of Majene Regency.
THE EFFECT OF TEACHER EDUCATION AND DISCIPLINE ON THE PERFORMANCE OF TEACHERS IN SMA NEGERI 2 MAJENE Mariana, Lina
Jurnal Ekonomi Balance Vol. 15 No. 1 (2019): (June 2019)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v15i1.2153

Abstract

The Effect of Teacher Education and Work Discipline on Teacher Performance of  Majene 2 Senior High School. This study aims to determine whether Education has an effect on Teacher Performance in Majene 2 High School and to determine whether Work discipline influences Teacher Performance in Majene 2 Senior High School. The type of research data used is quantitative data using data analysis techniques. Data collection methods are used with questionnaire, interview and documentation techniques. This research was conducted for three months from January to March 2019. The results showed that there was no significant effect of education on the performance of the teachers of Majene 2 High School and there was a significant effect of work discipline on the performance of Majene 2 High School teachers.
Revitalisasi Pasar Tradisional Sebagai Upaya Meningkatkan Kualitas Hidup Masyarakat di Kecamatan Pasimarannu Kabupaten Kepulauan Selayar Provinsi Sulawesi Selatan Sultan, Andi
Jurnal Ekonomi Balance Vol. 10 No. 2 (2014): (December 2014)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v15i1.2154

Abstract

Andi Sultan, 2018. Title, "Revitalization of Traditional Markets as an Effort to Improve the Quality of Life of Communities in Pasimarannu District, Selayar Islands Regency, South Sulawesi Province. This research aims to find out the effects of traditional market revitalization on people's welfare in Pasimarannu Subdistrict, Kepulaun Selayar Regency. The type of research used is descriptive qualitative method. Data collection techniques use observation and interview techniques. The results of the research show that with the revitalization of traditional markets, market activities are increasingly centralized, and the level of community satisfaction has also reflected increased welfare.
REVIEW OF APPLICATION OF INTERNAL CONTROL OF CIGARETTE INVENTORY IN PT. ISWANTO MAKASSAR Masrullah, Masrullah
Jurnal Ekonomi Balance Vol. 15 No. 1 (2019): (June 2019)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v15i1.2155

Abstract

PT. Iswanto Makassar Is a company engaged in general trading and agents, except travel. This study aims to determine the Application of Internal Control of Cigarette Inventory at PT. Iswanto is in accordance with the Accounting Information System. The valuation method applied by PT. Iswanto Makassar, namely the FIFO (First In First Out) method and the LIFO Method (Last In First Out). While the data collection techniques carried out in this study are Observation, Interview and Documentation Study and the method used to analyze the data obtained is to use Qualitative Methods. Based on the results of the study, it can be stated that the internal control of inventory in the company is in accordance with the Accounting Information System.
ANALYSIS OF ASSESSMENT OF GUARANTEE IN THE PROVISION OF WORKING CAPITAL CREDIT IN PT. MANDIRI SULAWESI PEOPLE'S CREDIT BANK Hafa, Abdul Rahim
Jurnal Ekonomi Balance Vol. 15 No. 1 (2019): (June 2019)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v15i2.2182

Abstract

The purpose of this study is to analyze the valuation of collateral in working capital loans at PT. Mandiri Rural Credit Bank. The analysis of the data used in this discussion is descriptive qualitative and quantitative analysis, which is an analysis that describes or describes the assessment of collateral for the granting of working capital loans at PT. Sulawesi Mandiri Rural Credit Bank and use analysis of market value and liquidation value to find out what valuation is used by PT. Sulawesi Rural Credit Bank Mandiri in assessing debtor guarantees. Based on the results of the research and discussion in the previous chapter, the authors can conclude that the assessment of collateral for the provision of working capital loans at PT. The Mandiri Sulawesi Rural Credit Bank is in accordance with the current system, namely the value of liquidation. which is where the value of liquidation is the most objective and safe value used by the bank.