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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.
Arjuna Subject : -
Articles 375 Documents
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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.
THE EFFECT OF NET INCOME, TOTAL CASH FLOWS AND SALES GROWTH ON STOCK PRICES (CASE STUDY ON FOOD AND BEVERAGES SUBSECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR 2016-2019) Indrawati, Ressi; Suartini, 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.v17i2.6477

Abstract

This study aims to determine whether there is an effect of Net Income, Total Cash Flow, and Sales Growth on Stock Prices partially or simultaneously. The method in this research is a descriptive verification technique with a quantitative approach that comes from the annual budget report of the food and beverages sub-sector companies and literature studies. The sampling technique used the purposive sampling technique. The information used is secondary data which is analyzed through descriptive and verification analysis, data validity testing, multiple linear regression testing, and hypothesis testing using the coefficient of determination test, t-test, and f test. This investigation used the IBM SPSS version 25 software program to process data. The results of this study indicate that partially Net Income has a significant positive effect on Stock Prices, Total Cash Flow has no significant effect in a positive direction on Stock Prices, and Sales Growth has no significant effect in a positive direction on Stock Prices. Then simultaneously Net Profit, Total Cash Flow, and Sales Growth have a significant effect on Stock Prices together.
THE EFFECT OF PRICE ON THE PURCHASE DECISION OF VIRTUAL GOODS IN ONLINE GAME APPLICATIONS MODERATED BY LIFESTYLE Machrus, Achmad; Marlena, Novi
Jurnal Ekonomi Balance Vol. 17 No. 1 (2021): (June 2021)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v17i2.6479

Abstract

The research was aims to determine 1) how the impact of prices on purchasing decisions, 2) whether lifestyle strengthens the effect of prices on purchasing decisions virtual goods in online games app. The type of research that is used is quantitative research which uses a sampling technique that is purposive sampling with 115 respondents. The data was collected by distributing questionnaires via a google form. This study uses the data analysis techniques MRA (Moderated Regression Analysis). The results of this study prove that 1) prices have a positive impact on the purchase decision of virtual goods in online games app, 2) lifestyle strengthens the effect of prices on purchase decision virtual goods in online games app.
THE ROLE OF BAITUL MAAL WAT TAMWIL IN ACHIEVE SUSTAINABLE DEVELOPMENT GOALAS (CASE STUDY OF BMT BANGUN RAKYAT SEJAHTERA) Apriani, Tetty
Jurnal Ekonomi Balance Vol. 17 No. 1 (2021): (June 2021)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v17i2.6480

Abstract

Prosperity is a condition that is dreamed of by every human being.  However, in practice, conditions of prosperity are very difficult to achieve.  Many factors become obstacles in achieving prosperity.  One of the efforts to achieve prosperity is to support sustainable development goals (SDGs).  BMT is one of the institutions that is starting to grow for economic recovery in Indonesia for that BMT can help realize the goals of the SDGs.  The purpose of this study is to find out how the role of BMT in achieving sustainable development goals. This research is qualitative research which consists of data reduction, data presentation and finally drawing conclusions.  With the object of research, namely BMT Bina Rakyat Sejahtera.  The source of data in this study is primary data, namely data obtained directly from the BMT BRS management through interviews. The results of the qualitative analysis show that there are 8 SDGs objectives that have been implemented by BMT BRS.  The eight goals are zero poverty, no hunger, good health and well-being for all at all ages, quality education, gender equality, clean water and sanitation, economic growth and decent work, and industry, innovation and infrastructure.
THE EFFECT OF THE WORK ENVIRONMENT AND WORK DISCIPLINE ON EMPLOYEE SPIRIT AT KOPKAR SAMPOERNA Mayangsari, Firda; Adiwati, Mei Retno
Jurnal Ekonomi Balance Vol. 17 No. 1 (2021): (June 2021)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v17i2.6481

Abstract

Every company or agency must strive so that the factors included in the work environment will be cultivated in such a way that it has a good influence on employees to foster a high sense of work discipline. Work discipline is an important factor in regulating the behavior and ways of working of members in the organization. The rules are in the form of a set of values and norms that have been agreed upon by members of the organization to regulate how members of the organization behave in carrying out organizational activities. So every company or organization needs a competitive advantage to achieve its goals. The phenomenon that occurs at KopKar Sampoerna is basically the work environment at KopKar Sampoerna still needs some improvement, because it still doesn't pay attention to the physical environment in the workspace, such as the lack of availability of living rooms that are still combined into one room with the employee's workspace, setting the air temperature in the workspace is still not good even though it is equipped with cooling facilities, there is glass covered by a curtain so that the lighting in the workspace is lacking.
ANALYSIS OF THE POTENTIAL OF THE LEADING ECONOMIC SECTOR OF MAROS DISTRICT Arsyad, Rahmat; Violin, Vivid
Jurnal Ekonomi Balance Vol. 17 No. 2 (2021): (December 2021)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v17i2.6482

Abstract

The focus of this research is to analyze the potential of the economic sectors in Maros Regency by looking at the role of the sector/industry in the parent region/upper region in this case South Sulawesi Province and to find out changes or shifts in certain sectors in the regional and local economy compared to the economy of the parent region/overlying region in the 2015-2019 period. By using the Location Quotient (LQ) approach and shift-share analysis, the objectives of this study are to find potential economic sectors in Maros Regency and determine the basic economic sector and non-basic economic sector also to determine changes and shifts in certain sectors in the economy. The regional economy of Maros Regency is compared with the wider economy in this case South Sulawesi Province in order to map the focus of sectoral economic development in Maros Regency. The stages in this research include preparation and preparation of proposals, preparation of research instruments, implementation of research, collecting data, then preparing reports and discussing research results. Prepare articles for submission to articles in accredited National Journals ranked 1-6; Intellectual work: Expansion: Journal of Economics, Finance, Banking, and Accounting.
THE INFLUENCE OF ORGANIZATIONAL CULTURE, MOTIVATION, AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE DURING THE COVID-19 PANDEMIC IN PT. SARANA TITIAN PERMATA 1 Rustam, Rustam; Sawitri, Dyah; Orbaningsih, Dwi
Jurnal Ekonomi Balance Vol. 17 No. 2 (2021): (December 2021)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v17i2.6483

Abstract

In the era of globalization, competition between companies is getting sharper, so it requires companies to always be the best. The increasingly fierce competition also shapes the development of increasingly increasing technology and information, resulting in global and comprehensive competition. Therefore, we need workers who really want to work and are able to survive in oil palm plantations. This study aims to determine (1) Does Organizational Culture partially affect the performance of employees at PT. Sarana Titian Permata 1, (2) Does motivation partially affect the performance of employees at PT. Sarana Titian Permata 1, (3) Does Work Discipline partially affect employee performance at PT. Sarana Titian Permata 1. The method of collecting data is through questionnaires distributed to employees of PT. Sarana Titian Permata 1. The samples taken were 54 respondents using the saturated sample technique. The data obtained were then processed using a computer software analysis tool, namely SPSS version 23. This analysis includes validity test, reliability test, multiple regression analysis test, classical assumption test, and statistical test through t statistical test, F statistical test, and the coefficient of determination (R2 ). The results of the t-statistical test indicate that Organizational Culture has a positive and significant effect on employee performance with a significance (Sig.) of 0.000 less than 0.05 (α), then motivation has a positive and significant effect on employee performance with a significance (Sig.) of 0.023. smaller than the value (α) of 0.05, while Work Discipline has no significant effect on employee performance with a significance (Sig.) of 0.547 greater than the value (α) of 0.05. Then the F statistic test and the coefficient of determination (R2) show that organizational culture, motivation and work environment simultaneously affect employee performance with a contribution of 69.7%. While the remaining 30.3% is explained by other independent variables that are not included in the analytical model of this study.
THE EFFECT OF ABUSE OF INFORMATION TECHNOLOGY, MACHIAVELLIAN NATURE, ACADEMIC PROCRASTINATION AND STUDENT INTEGRITY ON ACADEMIC FRAUD BEHAVIOR OF ACCOUNTING STUDENTS AS PROSPECTIVE ACCOUNTANTS Putry, Nur Anita Chandra; Agung, Yospingki Ali
Jurnal Ekonomi Balance Vol. 17 No. 1 (2021): (June 2021)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v17i2.6484

Abstract

This study aims to prove the influence of misuse of information technology, machiavellian nature, academic procrastination, and student integrity on the behavior of academic cheating accounting students as prospective accountants. This study used a descriptive quantitative method with primary data using a questionnaire. This study took sample students of the Accounting Study Program, Faculty of Economics, University of Sarjanawiyata Tamansiswa Yogyakarta class of 2017-2018. Sampling techniques using purposive sampling. Data collection is done by disseminating questionnaires through a google form. The number of questionnaires was processed as many as 112 questionnaires. The data was analyzed using multiple linear regression analysis. The results of this study showed that the misuse of information technology, machiavellian nature, and academic procrastination positively influenced the academic cheating behavior of accounting students as prospective accountants, while the integrity of students negatively influenced the academic cheating behavior of accounting students as prospective accountants. 
CLUSTER ANALYSIS OF POVERTY, OPEN UNEMPLOYMENT AND EDUCATION PERCENTAGE IN CENTRAL JAVA FOR THE 2020 PERIOD Anifa, Anis Sukha
Jurnal Ekonomi Balance Vol. 17 No. 1 (2021): (June 2021)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v17i2.6485

Abstract

This study aims to categorize districts/cities in Central Java Province based on cluster analysis of poverty, open unemployment and education level. The population and sample used in this study are 35 districts/cities in Central Java Province in 2020. The research data was taken from BPS secondary data. Data were analyzed using SPSS application with k-means cluster analysis. The results of this study explain that 35 regencies/cities in Central Java Province are divided into 2 clusters. The characteristics of cluster 1 have values above the average for the variables of poverty and education, but the open unemployment rate is below the average. The characteristics of cluster 2 have values above the average for the open unemployment rate variable, but the poverty and education variables have values below the average. Cluster 1 consists of districts Banyumas, Purbalingga, Banjarnegara, Kebumen, Purworejo, Wonosobo, Magelang, Boyolali, Klaten, Wonogiri, Karanganyar, Sragen, Grobogan, Blora, Rembang, Pati, Demak, Semarang, Temanggung, Pemalang and Brebes. Meanwhile, Cluster 2 consists of the districts of Cilacap, Sukoharjo, Kudus, Jepara, Kendal, Batang, Pekalongan, Tegal. In addition, there are also the cities of Magelang, Surakarta, Salatiga, Semarang, Pekalongan and Tegal.
INFLUENCE OF PRODUCT QUALITY, PRODUCT DESIGN AND PROMOTION ON IPHONE PURCHASE DECISIONS ON STUDENTS IN YOGYAKARTA Fadhilah, Muinah; Cahyani, Putri Dwi; Pratama, Alfian
Jurnal Ekonomi Balance Vol. 17 No. 1 (2021): (June 2021)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v17i2.6486

Abstract

This study aims to determine the effect of product quality, product design and promotion partially and simultaneously on iPhone product purchase decisions on students in Yogyakarta. This research included correlational research. The population of this research was all Yogyakarta students who have bought iPhone products and iPhone users. The research sample was 100 respondents. Data collection techniques used a questionnaire. Data analysis technique used descriptive statistical test, classical assumption test used normality test, multicollinearity test, and heteroscedasticity test, and hypothesis test using multiple regression analysis. The results showed that there was a positive and significant effect of product quality, product design and promotion partially and simultaneously on the purchasing decisions of iPhone products for students in Yogyakarta.

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