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Balance : Jurnal Akuntansi dan Bisnis
Published by Universitas Muhammadiyah Palembang
ISSN : 25487523     EISSN : 26138956     DOI : https://doi.org/10.32502
Core Subject : Economy,
Economics, Econometrics & Finance
Balance, p-ISSN 2548-7523 and e-ISSN 2613-8956, is a peer-reviewed journal managed by the Accounting Study Program, Faculty of Economics and Business, Universitas Muhammadiyah Palembang, and published by Universitas Muhammadiyah Palembang. It is published twice a year (June and November). Balance is intended as a journal for publishing articles that report research findings in the field of accounting and finance. The journal aims to publish articles in the field of financial accounting, accounting, and finance that contribute significantly to the development of accounting practice and the accounting profession in Indonesia and globally. Balance accepts quantitative or qualitative research manuscripts, written in either Indonesian or English. BALANCE focuses on various themes, topics, and aspects of accounting and investment, including (but not limited to) the following topics: Financial Accounting, Public Sector Accounting, Management Accounting, Sharia Accounting and Financial Management, Auditing, Behavioral Accounting (Including Ethics and Professionalism), Financial Management, Accounting (Ethics) Education, Taxation, Capital Markets and Investment, Banking and Insurance Accounting, Accounting Information Systems
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 20 Documents
 1   2 
Ukuran Perusahaan Memoderasi Pengaruh Perencanaan Pajak, Tunneling Incentive, dan Aset Tidak Berwujud terhadap Transfer Pricing Eko Sudarmanto; Reni Anggraeni; Toto Sugihyanto; Fahry Reza; Laras Amarita
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i1.393

Abstract

This study aims to determine the influence of Tax Planning, Tunneling Incentive, and Intangible Assets on Transfer Pricing Behavior with Firm Size as a Moderating Variable. The study adopts a quantitative approach with a sample of 7 companies in the automotive subsector of manufacturing companies listed on the Indonesia Stock Exchange during the 2019-2023 period. The sampling technique used is purposive sampling, utilizing Eviews 12 software. The method of analysis employed is panel data regression analysis. The partial results of the study show that the tax planning variable affects transfer pricing, the tunneling incentive variable does not affect transfer pricing, the intangible asset variable does not affect transfer pricing, firm size is able to moderate (strengthen) the effect of tax planning on transfer pricing, firm size is not able to moderate (strengthen) the effect of tunneling incentive on transfer pricing, and firm size is not able to moderate (strengthen) the effect of intangible assets on transfer pricing.
Pengaruh Green Accounting, Kinerja Lingkungan, Struktur Modal dan Ukuran Perusahaan Terhadap Kinerja Keuangan (Studi Pada Perusahaan Subsektor Batu Bara, Gas & Minyak Yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023) Monica Delima; Irda Rosita; Endrawati
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i1.419

Abstract

The purpose of this study is to determine the influence of green accounting, environmental performance, capital structure, and firm size on financial performance. The data analysis method used in this study is a quantitative method and uses panel data regression analysis techniques. The population in this study is subsector coal, gas, and oil listed on the Indonesia Stock Exchange in 2020-2023. All data was then taken based on the purposive sampling method so that a sample of 17 companies per year was obtained. The results show that green accounting, environmental performance, and firm size has no effect on financial performance, capital structure has an effect on financial performance. This research is hoped to benefit companies by improving the quality of financial report and to provide knowledge or information to regulators in making decisions. Apart from that, researchers can contribute to the development of science related to accounting.
Pengaruh Profitabilitas, Likuiditas, Sales Growth Dan Leverage terhadap Financial Distress pada Perusahaan Sub Sektor Kosmetik Tahun 2018-2023 yang Terdaftar di Bursa Efek Indonesia Haniza Tarama Dhanti; Yulitiawati; Eka Meiliya Dona
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i1.541

Abstract

This study aims to determine the effect of Profitability, Liquidity, Sales Growth and Leverage on Financial Distress in cosmetic sub-sector companies in 2018-2023 listed on the Indonesia Stock Exchange. The research sample consisted of five companies obtained through purposive sampling. Data analysis used descriptive statistics, classical assumption tests, multiple linear regression analysis, hypothesis testing and coefficient of determination (Adjusted R Square). The results of the study showed that partially profitability and liquidity have a positive effect on financial distress, meaning they can reduce the risk of financial distress. Sales Growth and Leverage have no effect on Financial Distress. The high or low value of Sales Growth and Leverage owned by the company does not directly affect the company experiencing financial distress. Simultaneously Profitability, Liquidity, Sales Growth and Leverage have a positive effect on Financial Distress. This study adds information for companies to manage profitability and liquidity optimally and adds to the understanding of the factors causing financial distress.
Pengaruh Pengetahuan Pajak, Tarif Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak UMKM di Kota Palembang dengan Sosialisasi Perpajakan sebagai Variabel Moderasi Daniswara Azra Shania Fairuz; Ika Sasti Ferina; Ahmad Raihan Amin
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i1.560

Abstract

The purpose of this research to analyze the effect of tax knowledge, tax rates and tax sanctions on the compliance of MSME taxpayers in Palembang City with the tax socialization as a moderating variable. Researchers used the method of determining simple random sampling method in data collection. The sample in this study totaled 100 respondents from MSME individual taxpayers in Palembang City. Palembang. Research data analysis using the Structural Equation Model with the Partial Least Square approach. The results showed that there is an effect of tax rates and tax sanctions on taxpayer compliance of MSMEs. UMKM. Other results show that there is no effect of tax knowledge on compliance of MSME taxpayers. Tax socialization cannot moderate the effect of tax knowledge, tax rates and tax sanctions on MSME taxpayer compliance.
Kalkulator Hijau Self-Assessment: Solusi Inovasi atas Evaluasi Praktik Taksonomi Keuangan Berkelanjutan di Indonesia Silvia Rahmawati; Naila Maulidya Rahma; Adib Naufal Musthofa
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i1.582

Abstract

Green taxonomy is a guideline for classifying companies in carrying out economic activities according to ESG regulations that impact funding. However, the transition from Taxonomi Hijau Indonesia (THI) to Taksonomi Keuangan Berkelanjutan Indonesia (TKBI) has made the classification more ambiguous. Additionally, this program remains voluntary, involves self-assessment, and lacks third-party verification, increasing the potential for greenwashing. This study aims to provide recommendations for optimizing the implementation of the green taxonomy in Indonesia to reduce the subjectivity of company classification. Using a qualitative descriptive method and comparative study, this research compares the implementation of the green taxonomy in the European Union, which already has third-party-based classification tools. The researcher proposes a Self Assessment Calculator based on TKBI to reduce bias, inspired by the EU Taxonomy Calculator. Moreover, this study examines recommendations for a more comprehensive form of TKBI in line with the MECE principle through global best practice analysis and pentahelix stakeholder synergy
Pengaruh Implementasi E-Government dan Partisipasi Masyarakat Terhadap Kinerja Pemerintah Desa dengan Good Government Governance sebagai Variabel Pemoderasi Rizal Yaya; Sukardi Sukardi
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i1.600

Abstract

This study aims to examine the effect of e-government implementation and community participation on village government performance with Good Government Governance (GGG) as a moderating variable. The study was conducted in Bantul Regency, Special Region of Yogyakarta, with respondents consisting of members of the Village Consultative Body, Village Council, and Village Community Empowerment Institution. Data were collected through questionnaires and analyzed using the SEM-PLS method with the help of SmartPLS v.4.0 software. The results of the study indicate that e-government implementation and community participation have a significant positive effect on village government performance. GGG is proven to strengthen the effect of e-government implementation on village government performance, but is not significant in moderating the effect of community participation on village government performance. These findings provide important implications for village governments in improving performance through the implementation of e-government and community participation, by considering the principles of GGG
Internal Control and Financial Accountability in Non-Tax Forest Revenue Management: A Qualitative Study Elis Nur Aisyah; Dwi Martani
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i1.601

Abstract

This study critically examines the internal control system over Non-Tax State Revenue (PNBP) derived from forest area utilization within the Directorate General of Forest Area Planning and Establishment of Forest Management Areas (RPKHPWPH) under the Ministry of Forestry. The performance audit by the Supreme Audit Agency (BPK) reported that the internal control over PNBP for Forest Area Utilization still requires further evaluation. Drawing on a qualitative approach based on descriptive analysis, observation, interviews, and field observations, this research reveals shortcomings in monitoring, evaluation, and documentation. Several necessary improvements in the internal control system for PNBP PKH at the Directorate of RPKHPWPH encompass improving a culture of control, risk mitigation, implementing stricter policies, enhancing transparency, adopting a preventive approach, and engaging stakeholders to achieve organizational objectives efficiently. Recommendations to enhance the internal control system for PNBP PKH include the necessity for initiatives to foster a culture of control, robust risk mitigation, high transparency, preventive approaches, stakeholder involvement, and better monitoring.
Pengaruh Keefektifan Audit Sistem Informasi, Risiko Keamanan Audit Sistem Informasi, dan Strategi Audit Sistem Informasi terhadap Pendeteksian Salah Saji Betri Betri; Welly Welly; Ida Zuraidah; Lis Djuniar; Ambo Upek
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i1.603

Abstract

This study aims to analyze the influence of information systems audit effectiveness, information systems audit security risk, and information systems audit strategy on the detection of misstatements in Public Accounting Firms in Palembang City. This is an associative research using a quantitative approach. The population consists of 60 auditors, with a saturated sampling technique. Primary data were collected through questionnaires and interviews, and processed using SPSS version 23. The results show that all variables are valid and reliable. Simultaneously, audit effectiveness, security risk, and audit strategy significantly affect misstatement detection. Partially, security risk and audit strategy have a significant influence, while audit effectiveness does not have a significant effect. These findings highlight the importance of audit strategy and security risk management in detecting misstatements in information systems audits within public accounting firms.
Pengaruh Komite Audit dan Financial Distress terhadap Integritas Laporan Keuangan Sunardi Sunardi; Fenti Astrina
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i1.607

Abstract

Research Objectives, to explore the effective audit committee can improve the integrity of financial reports, and financial distress conditions can affect the integrity of financial reports. Research methodology, data used secondary data, population and sample of 18 companies with 4 years of observation (72 observations), data analysis method panel data regression with stata. The results of the analysis show that the audit committee in carrying out its duties and functions focuses on supervising the implementation of regulations and the implementation of accounting standards so that financial reports are presented honestly, transparently and accountably. Furthermore, in conditions of financial distress, it does not think about engineering financial reports, as evidenced by the financial distress score> 1. While the size of the company as a control variable is also not seen, the size of small and large companies is different in the preparation of financial reports. The conclusion is that the audit committee has an effect on the integrity of financial reports, then financial distress and company size do not affect the integrity of financial reports.
Pengaruh Ukuran Perusahaan, Struktur Modal, dan Corporate Social Responsibility Terhadap Kinerja Keuangan Afridayani Afridayani; Irenne Putren
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i1.650

Abstract

This research aims  to determine the influence of company size, capital structure, and corporate social responsibility on financial performance. This type of research uses a quantitative approach with an associative type. The population of the study is companies in the basic materials sector listed on the Indonesia Stock Exchange during the period 2019-2023. The sampling technique used is purposive sampling. Hypothesis answers were obtained through panel data regression analysis using the statistical tool eviews 12. The results of the study indicate that company size and corporate social responsibility do not affect financial performance, while capital structure does affect financial performance.

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