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Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Palembang Jl. Jenderal A. Yani 13 Ulu, Seberang Ulu II, Palembang (30263), Indonesia.
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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 30 Documents
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The Effect of Capital Structure, Firm Age, and Gender Diversity on Financial Distress Pahdia Nadira Dilla; Endrawati; Syafira Ramadhea Jr
Balance : Jurnal Akuntansi dan Bisnis Vol. 11 No. 1 (2026): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v11i1.1107

Abstract

The purpose of this study is to examine how capital structure, firm age, and gender diversity affect financial distress. The data were analyzed using a quantitative method with a purposive sampling technique for data collection. The data analysis technique employed was multiple linear regression, assisted by the STATA program. This study utilized data from 13 companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023.The study found that capital structure partially influences financial distress. Meanwhile, firm age, and gender diversity do not affect financial distress. This research is expected to assist companies in identifying early signs of financial distress, enabling them to take corrective action before it becomes critical, and to provide regulators with information for decision-making. Furthermore, this study can contribute to the development of knowledge in the field of accounting.
Legitimacy or Accountability? Corporate Disclosure of Economic Inequality in Indonesia’s ESG Star Listed Companies Farhani Kautsar Nugraha
Balance : Jurnal Akuntansi dan Bisnis Vol. 11 No. 1 (2026): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v11i1.1357

Abstract

This study investigates how Indonesian ESG Star companies disclose economic inequality in their sustainability reports. Using a qualitative approach, the study applies narrative analysis and thematic coding to sustainability reports published by eight companies across multiple sectors during the period 2022–2024. Disclosures were evaluated across four themes: distribution of economic benefits, employee welfare, wage inequality and ratios, and social justice narratives. Results show that most disclosures are symbolic and normative, aimed at maintaining legitimacy rather than promoting substantive accountability. Employee welfare is consistently addressed, while executive-to-worker pay ratios and structural inequalities are often omitted or superficially treated. Social justice narratives emphasize compliance over critical engagement with systemic disparities. This study contributes to social accounting literature by highlighting sustainability reporting as a narrative tool of corporate legitimation and underscores the need for regulators and standard setters to strengthen disclosure requirements related to income distribution and wage transparency in emerging economies.
Pengaruh Skala Perusahaan, Pengungkapan Media Sosial, dan Akuntansi Lingkungan terhadap Praktik Greenwashing Perusahaan Sektor Industri yang Terdaftar di Bursa Efek Indonesia Periode 2023-2024 Michael Lee; Siti Khairani
Balance : Jurnal Akuntansi dan Bisnis Vol. 11 No. 1 (2026): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v11i1.1384

Abstract

This study aims to analyze the effect of firm size, social media disclosure, and environmental accounting on greenwashing practices in industrial sector companies listed on the Indonesia Stock Exchange (IDX). The study is based on Legitimacy Theory, supported by Stakeholder Theory and Signaling Theory. A quantitative approach was applied using purposive sampling, involving 33 companies during the 2023–2024 period. Data were analyzed using multiple linear regression with SPSS. The results show that firm size has a negative but insignificant effect on greenwashing, social media disclosure has a negative and significant effect, while environmental accounting has a positive but insignificant effect. The coefficient of determination (R²) of 0.132 indicates that the model explains 13.2% of the variation in greenwashing. This study enriches the application of Legitimacy Theory in the context of greenwashing in emerging markets and implies that transparency on social media can serve as an effective monitoring tool for evaluating environmental performance for companies, regulators, and investors.
Peran Blockchain dalam Akuntansi Sektor Publik: Analisis Bibliometrik Desiana Rachmawati; Dwike Rachmaningtyas; Rischa Inung Fauziah; Fandi Galang Wicaksana
Balance : Jurnal Akuntansi dan Bisnis Vol. 11 No. 1 (2026): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v11i1.1640

Abstract

This study maps the development and research direction of blockchain applications in public sector accounting using a bibliometric approach. A total of 58 Scopus-indexed articles published between 2017 and 2025 were analyzed using keyword co-occurrence and visualized through VOSviewer. The findings indicate a significant increase in publications, particularly during 2021–2025, reflecting growing academic interest. Computer science dominates the field, followed by business, management, and accounting, highlighting its multidisciplinary nature. Citation analysis reveals a mix of highly influential foundational studies and emerging recent works. However, collaboration networks among authors, institutions, and countries remain limited and not yet globally integrated. Keyword co-occurrence analysis shows blockchain as the central theme, with a shift from technical aspects toward applications in accounting, auditing, and governance. Overall, this research confirms that blockchain studies in the public sector are in a growth and maturation phase with substantial future potential.
Analisis Penerapan Time-Driven Activity-Based Costing sebagai Pembanding Metode Tradisional dalam Penentuan Harga Kamar dan Profitabilitas pada Hotel XYZ Zahra Amalia; Muhammad Nur Afif; Maria Magdalena Melani
Balance : Jurnal Akuntansi dan Bisnis Vol. 11 No. 1 (2026): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v11i1.1710

Abstract

This study aims to compare the traditional costing method with Time-Driven Activity-Based Costing (TDABC) in determining room costs and evaluating profitability at Hotel XYZ. The research uses a descriptive quantitative approach with a case study method, utilizing operational cost data, service activities, time estimates, and room occupancy rates. The results show that the traditional method causes cost distortions in the form of overcosting and undercosting due to uniform cost allocation. In contrast, TDABC calculates room costs based on activity time consumption and capacity cost rates, resulting in more accurate and representative cost information. TDABC also identifies differences in capacity utilization and profitability among room types more clearly. The study concludes that TDABC provides a more precise and relevant costing system that supports managerial decision-making in pricing strategies and improves sustainable profitability management in the hotel industry.
Pengaruh Sustainability Report dan Leverage terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi pada Perusahaan Perkebunan Kelapa Sawit yang Terdaftar di BEI 2022-2024 Bagas Prasetyo; Dinar Riftiasari
Balance : Jurnal Akuntansi dan Bisnis Vol. 11 No. 1 (2026): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v11i1.1736

Abstract

In the era of globalization and increasing demands for business transparency, companies are required not only to achieve optimal financial performance but also to demonstrate responsibility for social and environmental aspects. Firm value reflects investors’ perceptions of a company’s performance and future prospects. In the palm oil plantation sector, sustainability issues become a major concern due to environmental risks and international regulatory pressures. This study aims to analyze the effect of sustainability reports and leverage on firm value and examine the moderating role of profitability. The study uses a quantitative approach with secondary data from palm oil plantation companies listed on the Indonesia Stock Exchange during 2022–2024, consisting of 13 companies and 38 observations. The results show that sustainability reports do not affect firm value, leverage has a positive and significant effect, and profitability does not moderate the relationship.
Pengaruh Karakteristik Keuangan Perusahaan terhadap Opini Audit Going Concern (Studi pada Perusahaan Properti dan Real Estate di Indonesia) Sari Mustika Widyastuti; Widarti; Dwiyanti; Jamilah Pramajaya; Tasya Nur Arnisa
Balance : Jurnal Akuntansi dan Bisnis Vol. 11 No. 1 (2026): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v11i1.1742

Abstract

The purpose of the research is to analyze the effect of audit quality, company growth, profitability, and liquidity on going concern audit opinions. The research object consists of real estate and property companies listed on the Indonesia Stock Exchange during the period 2021–2024. The annual financial statements of the companies were used as secondary data. The total population consisted of 96 companies, and 68 companies were selected as samples using a purposive sampling technique. Data analysis was conducted using logistic regression. The results show that going concern audit opinions are significantly influenced by audit quality, profitability level, and liquidity level. However, company growth was not found to be a significant influencing factor. These findings confirm that auditors tend to place greater emphasis on financial stability indicators reflected in profitability and audit quality rather than on business growth considerations when issuing a going concern audit opinion. Therefore, liquidity plays a very important role in evaluating a company’s business continuity in relation to going concern audit opinions.
Pengaruh Corporate Social Responsibility, Green Accounting, dan Struktur Modal terhadap Profitabilitas Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024 Septa Aulia Dwi Andini; Vhika Meiriasari; Mutiara Kemala Ratu
Balance : Jurnal Akuntansi dan Bisnis Vol. 11 No. 1 (2026): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v11i1.1768

Abstract

The purpose of this research is to examine the effect of Corporate Social Responsibility (CSR), Green Accounting, and Capital Structure on the profitability of energy sector companies listed on the Indonesia Stock Exchange during 2022-2024. This research uses a quantitative approach based on annual and sustainability reports. The results show that, simultaneously, CSR, Green Accounting, and Capital Structure have a significant effect on profitability. Partially, CSR and Green Accounting do not significantly affect profitability, indicating that social and environmental aspects have not directly impacted short-term profits. Meanwhile, Capital Structure significantly affects profitability, making financing decisions an important determinant of financial performance. These findings suggest that the benefits of sustainability practices tend to appear in the long term. This study contributes to the literature on sustainability accounting and financial management, especially regarding factors influencing profitability in energy sector companies.
Pengaruh Operating Cash Flow, Sales Growth, dan Inventory Turnover terhadap Return Saham, dengan Kepemilikan Manajerial sebagai Variabel Moderasi Lainufar Nawalinnajah; Niswah Baroroh
Balance : Jurnal Akuntansi dan Bisnis Vol. 11 No. 1 (2026): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v11i1.1823

Abstract

This study aims to analyze the effect of operating cash flow, sales growth, and inventory turnover on stock returns, with managerial ownership as a moderating variable in food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2021-2024. This study uses a quantitative approach with secondary data obtained from the companies' annual reports. Data analysis uses descriptive analysis, classical assumption tests, and Moderated Regression Analysis (MRA). The results show that operating cash flow and inventory turnover have a positive effect on stock returns, while sales growth has no effect on stock returns. Managerial ownership is unable to moderate the effect of operating cash flow, sales growth, and inventory turnover on stock returns. The novelty in this study is the inclusion of managerial ownership as a moderating variable.
Pengaruh Pengendalian Internal, Asimetri Informasi, dan Ketaatan Aturan Akuntansi dengan Moralitas Individu sebagai Variabel Moderasi terhadap Kecenderungan Kecurangan Akuntansi Fenty Astrina; Aprianto; Nurul Hutami Ningsih; Anggrelia Afrida; Desi Ratna Sari
Balance : Jurnal Akuntansi dan Bisnis Vol. 11 No. 1 (2026): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v11i1.1931

Abstract

This study aims to examine the factors influencing the tendency of accounting fraud by focusing on internal control, information asymmetry, and compliance with accounting rules, while also evaluating the moderating role of individual morality. The study employs a quantitative approach using Moderated Regression Analysis (MRA) based on data collected from public sector organizations.The results indicate that all main variables have a significant effect on the tendency of accounting fraud. Internal control and compliance with accounting rules are proven to reduce the likelihood of fraud, whereas information asymmetry increases the risk of fraudulent behavior. Furthermore, individual morality strengthens the effect of internal control and compliance with accounting rules but does not function effectively in moderating the relationship between information asymmetry and fraud tendency.These findings suggest that the tendency of accounting fraud is not only influenced by formal systems but also by individual characteristics. Therefore, effective fraud prevention strategies should integrate both structural and behavioral approaches simultaneously.

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