cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Gumulya Sonny Marcel Kusuma
Contact Email
balance.aktfeb@gmail.com
Phone
+6285268224662
Journal Mail Official
balance.aktfeb@gmail.com
Editorial Address
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Palembang Jl. Jenderal A. Yani 13 Ulu, Seberang Ulu II, Palembang (30263), Indonesia.
Location
Kota palembang,
Sumatera selatan
INDONESIA
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 
The Influence of CEO Ethnicity, Institutional Ownership, and Independent Board of Commissioners on Sustainability Reporting with Profitability as a Moderating Variable Dirvi Surya Abbas; Abduh Hafizh Rabbani; Muhamad Rafli
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i2.701

Abstract

This study aims to empirically examine the effects of CEO Ethnic, Institutional Ownership and the Independent Board of Commissioners on Sustainability Reporting with Profitability as a moderating variable. The research population comprises all mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018- 2022. Using a purposive sampling technique, the study collects 50 samples across those years. Researches obtained second data from financial reports and annual reports published on the official website of the respective company. The study conducts a panel data logistic regression analysis using EViews software. The results reveal that CEO Ethnic, Independent Board of Commissioners do not significantly influence Sustainability Reporting. In contrast, Institutional Ownership has a positive effect. Furthermore, Profitability weakens the influence of CEO Ethnic and the Independent Board of Commissioners on Sustainability Reporting, while strengthening the relationship between Institutional Ownership and Sustainability Reporting.
A Determinan Pendapatan Pelaku UMKM di Kecamatan Candi Kabupaten Sidoarjo Wahyu Adinda Rizky; Oryza Tannar
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i2.874

Abstract

This study aims to analyze the influence of Financial Technology Literacy and People’s Business Credit (KUR) on the Income of MSMEs in Candi District, Sidoarjo Regency. This research uses a quantitative approach with a survey method. The sample consisted of 81 MSME actors selected using the Slovin formula, and data were collected through questionnaires. Data were analyzed using the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS) with the help of SmartPLS 4.0 software. The results show that both Financial Technology Literacy and People’s Business Credit have a positive and significant effect on MSME income. These findings highlight the importance of enhancing digital literacy and improving access to government-supported financing to support income growth among MSMEs.
Faktor Determinan Keputusan Perusahaan Melakukan Transfer Pricing pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Abu Al A’la Asysyafi’i; Riyanto Setiawan Suharsono; Ari Sita Nastiti
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i2.907

Abstract

This study aims to analyze the factors influencing corporate transfer pricing decisions in manufacturing companies listed on the Indonesia Stock Exchange for the 2020–2023 period. Independent variables include taxes, bonus mechanisms, ownership structure, company size, leverage, and profitability, with transfer pricing as the dependent variable. The method used is quantitative with a multiple linear regression approach. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange in 2020–2023. The sample used was 43 companies. The results show that taxes, bonus mechanisms, and company size have a significant effect on transfer pricing decisions, while ownership structure, leverage, and profitability do not show a significant effect. These findings confirm that tax aspects and managerial incentives are the main drivers of transfer pricing practices. This study is expected to provide input for company management, tax authorities, and investors in understanding transfer pricing practices in the context of tax regulations and the capital market in Indonesia.
Comparative Analisis Perbandingan Tingkat Akurasi Model Altman Z-Score, Springate, Zmijewski, Taffler, dan Grover dalam Memprediksi Financial Distress Pada BPD yang Memiliki UUS Tahun 2019-2024 Dila Sriwahyuni; Peny Cahaya Azwari; Rachmania
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i2.932

Abstract

The banking sector, particularly Regional Development Banks (BPD) with General Sharia Units (UUS), plays a strategic role in supporting regional economies. The 2019-2024 period was marked by significant economic dynamics, including the impact of the Covid-19 pandemic, which triggered a slowdown in growth and potential financial difficulties in the banking sector. This study aims to determine the accuracy level of the Altman Z-Score, Springate, Zmijewski, Taffler, and Grover models in predicting potential financial distress in BPD with UUS from 2019 to 2024. Using a descriptive quantitative approach with purposive sampling, 11 companies were selected. The results show that the Altman Z-Score and Taffler models have the highest accuracy rate of 100%, followed by Grover 90.9%, Springate 87.8%, and Zmijewski 74.2%. Therefore, the Altman Z-Score and Taffler models are the most accurate predictors of financial distress in BPD with UUS.
Peran Big Money dalam Pasar Modal Indonesia: Analisis Dampak terhadap Likuiditas, Harga Saham, dan Arah Sentimen Pasar Muhammad Fahmi; Gumulya Sonny Marcel Kusuma; Muhammad Faris Afif; Junyka Widiyanti
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i2.989

Abstract

The main objective of this study is to analyze the role of Big Money in the Indonesian capital market. Specifically, the objectives of this study are to analyze the characteristics and behavior of Big Money in the Indonesian capital market, examine the impact of Big Money on Indonesian capital market liquidity, and identify the influence of Big Money on stock price movements in the Indonesian capital market. Secondary data from 2001-2024 was used. Data collection techniques were web scraping, observation, documentation, and literature review. The study found that Big Money plays a significant role in increasing liquidity through high trading volumes, but also triggers sharp fluctuations and volatility in stock prices, risking negatively impacting retail investors. Furthermore, big data-based fintech applications enable more accurate market predictions, creating an imbalance in access to information between large and small investors. This study emphasizes the importance of strict regulations to control the impact of Big Money in order to maintain market balance and protect all parties involved.
Pengaruh Kompetensi Teknologi Informasi, Professional Judgement, dan Task Specific Knowledge terhadap Pendeteksian Fraud dengan Budaya Organisasi sebagai Pemoderasi Nadya Annisa Nasruddin; Nurkholifah Burhanuddin; Nurul Emil Safitri
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i2.1031

Abstract

This study aims to examine the influence of information technology competence, professional judgment, and task-specific knowledge on fraud detection, as well as the role of organizational culture as a moderating variable. Data were collected through questionnaires completed by 103 internal auditors of PT Pegadaian in Makassar, Manado, Balikpapan, and Bali using purposive sampling. The analysis was conducted using partial least squares structural equation modeling (PLS-SEM). The results show that all three independent variables have a positive effect on fraud detection. Furthermore, organizational culture significantly moderates the relationship between information technology competence, professional judgment, and task-specific knowledge with fraud detection. These findings highlight the importance of internal auditors' competencies and the role of organizational culture in enhancing the effectiveness of fraud detection.
Pengaruh Struktur Modal, Pertumbuhan Laba, dan Ukuran Perusahaan terhadap Kualitas Laba Perusahaan Sektor Barang Konsumer Primer di Bursa Efek Indonesia Forentina Vivi; Hengky Leon
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i2.1054

Abstract

This study aims to determine the effect of capital structure, profit growth, and company size on earnings quality. The type of research uses a quantitative approach with associative methods. The population of this study consists of primary consumer goods sector companies listed on the Indonesia Stock Exchange, totaling 132 companies. Sampling was carried out using criterion sampling techniques, resulting in a sample of 90 companies. Data analysis techniques used ordinary least squares with Statistical Product and Service Solution (SPSS) software version 26. Simultaneously, the feasibility of the regression model can be accepted, meaning that capital structure, profit growth, and company size influence earnings quality. Partially, company size has a negative effect on earnings quality, while capital structure and profit growth do not have an effect on earnings quality. This indicates that the scale of the company determines the quality of earnings, but the management of funding and changes in the company's earning conditions do not affect the reliability of earnings information, and there are other factors such as profitability, liquidity, and the quality of corporate governance that can influence.
Pengaruh Moderating Ukuran Bank dan Faktor-Faktor Financial Distress Terhadap Kinerja Keuangan Risa Febriana Putri; Suci Atiningsih
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i2.1058

Abstract

This study aims to empirically test the moderating effect of bank size and financial distress factors on financial performance in the conventional banking sector listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. This study had the population of 43 conventional banks, but only 40 conventional banks met the research criteria. With a five-year observation period, the total observation data was 200. After removing outliers, the final sample size was 100. The sampling tehnique used is the purposive sampling tehnique. This study employed a quantitative approach, utilizing from EVIEWS 12 application data. The results of this study indicate that liquidity has a positive effect on financial performance, asset quality has a positive effect on financial performance, CAR has no effect on financial performance. Bank size, as a moderating variable, can strengthen liquidity's impact on financial performance. Bank size, as a moderating variable, strengthens asset quality's impact on financial performance. Bank size, as a moderating variable, weakens CAR's impact on financial performance.
Kepatuhan Wajib Pajak: Studi Pada UMKM Gerabah di Desa Wisata Kasongan Cristin Susilowati; Rochmad Bayu Utomo
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i2.1156

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy, including Kasongan Yogyakarta. However, tax compliance remains low, with 89.19 percent of business owners not having Taxpayer Identification Number (NPWP). This study analyses the influence of perceptions of tax fairness and trust in the government on tax compliance, with tax payment motivation as a mediating variable. The sample consisted of 60 MSMEs actors in Kasongan Tourism Villageselected through purposive sampling. Data were collected using questionnaires and analysed using Partial Least Squares–Structural Equation Modelling (PLS-SEM). The results show trust in the government and tax payment motivation positively and significantly influenced tax compliance, while tax fairness perceptions had no significant effect. Tax payment motivation does not mediate the relationship between perceptions of fairness and compliance, highlighting the importance of transparency and trust in improving MSME tax compliance.
Saat Artificial Intelligence (AI) Bertemu Akuntansi Syariah : Inovasi Cerdas atau Dilema Etis? Arifa Kurniawan
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i2.1208

Abstract

This study aims to analyze the opportunities, challenges, and solutions of implementing artificial intelligence (AI) in Islamic accounting from an Islamic ethics perspective. The method applied is a literature review of academic sources related to AI, Islamic accounting, and Islamic ethics. The findings indicate that artificial intelligence (AI) can enhance efficiency, accuracy, and transparency in Islamic accounting practices, including transaction automation, compliance monitoring, and zakat management. However, challenges arise from algorithmic bias, lack of transparency, risks of Sharia non-compliance, and threats to maqashid al-shariah. The study concludes that artificial intelligence (AI) implementation should follow an Islamic ethical framework based on transparency, fairness, human accountability, and alignment with maqashid al-shariah. This approach ensures that artificial intelligence (AI) is not only technologically innovative but also consistent with Islamic values.

Page 2 of 2 | Total Record : 20

 1   2 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol. 10 No. 2 (2025): Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Balance : Jurnal Akuntansi dan Bisnis