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INDONESIA
BALANCE JOURNAL
Published by Universitas Muhammadiyah Makassar
ISSN : 18582192     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal ini memuat artikel bidang disiplin ilmu Ekonomi dan Pembangunan, Perilaku Ekonomi dan Bisnis, Proyeksi Bisnis, Pengembangan Ekonomi SDM, Sistem Perekonomian Islam dan Perekonomian Internasional serta ilmu terapan Ekonomi Statistik yang berada dibawah naungan institusi Fakultas Eknomi dan Bisnis Universitas Muhammadiyah Makassar.
Arjuna Subject : -
Articles 52 Documents
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FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PRODUKSI USAHATANI BAWANG MERAH DI DESA BONTO LOJONG KECAMATAN ULU ERE KABUPATEN BANTAENG Murni, Murni
Jurnal Ekonomi Balance Vol 5, No 2 (2009)
Publisher : Universitas Muhammadiyah Makassar

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Abstract

Abstrack The purpose of this research is to analyze the influence of land, labor and capital affects the increase proxies onion and the extent of the relationship of land, labor and capital in improving onion production in Bonto Lojong district. Ulu Ere District. Bantaeng.Analisis data using linear regression method in addition to conducting descriptive analysis. The study concluded that the relationship 2.Korelasi or four variables considered (acreage, use of fertilizers, medicines and frequency extension) on the production of onion in Bonto Lojong Bantaeng very strong. 3. Together the four variables considered (acreage, use of fertilizers, medicines and frequency extension) have real and significant influence on the production of onion in Bonto Lojong Bantaeng at 99% confidence level. Keywords: Production Levels, Farming, Red Onion Tujuan penelitian adalah untuk menganalisis pengaruh luas lahan, tenaga kerja dan modal mempengaruhi peningkatan proksi bawang merah serta sejauhmana hubungan luas lahan, tenaga kerja dan modal dalam meningkatkan produksi bawang merah di Desa Bonto Lojong Kec. Ulu Ere Kab. Bantaeng.Analisis data menggunakan metode regresi linier disamping melakukan analisa deskriptif. Hasil penelitian menyimpulkan bahwa 2.Korelasi atau hubungan keempat variabel yang diperhatikan (luas areal, penggunaan pupuk, obat-obatan dan frekuensi penyuluhan) terhadap produksi bawang merah di Desa Bonto Lojong Kabupaten Bantaeng sangat kuat. 3.                Secara bersama-sama keempat variabel yang diperhatikan (luas areal, penggunaan pupuk, obat-obatan dan frekuensi penyuluhan) mempunyai pengaruh secara nyata dan signifikan terhadap produksi bawang merah di Desa Bonto Lojong Kabupaten Bantaeng pada tingkat kepercayaan 99 %. Kata Kunci : Tingkat Produksi, Usaha Tani, Bawang Merah,
Beberapa Faktor Yang Mempengaruhi Kepatuhan Pajak Wajib Pajak Badan Di Kota Makassar Adzim, Faidul
Jurnal Ekonomi Balance Vol 7, No 2 (2011): Jurnal Ekonomi Balance
Publisher : Universitas Muhammadiyah Makassar

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Abstract

This study aims (1) to know and analyze the influence of the attitude of the leadership of the company against taxpayer compliance bodies in the city of Makassar. (2) to know and analyze the influence of companys financial condition influence to taxpayer compliance agency in Makassar City. (3) to know and analyze the influence of corporate climate have an effect on taxpayer compliance in Makassar City. (4) to know and analyze the dominant factors influencing the taxpayer compliance of the agency in Makassar City. The instrument used for data collection is the next questionnaire data is processed and analyzed using multiple regression. The conclusion of this research are (1) tax compliance attitude have positive and significant effect to tax compliance for corporate taxpayer in Makassar City. The more positive the attitude of a corporate leader to tax compliance the higher the level of tax compliance agency. Conversely, the more negative the attitude of a company leader (in this case means not supporting) to tax compliance the lower the level of tax compliance. (2) The financial condition has a positive effect on Corporate Tax Compliance although not significant. The companys financial condition is good, then the Leader of the company will be obedient in carrying out the corporate taxation obligation which he represent or can be said high tax compliance level. These results reflect that the companys financial condition as reflected in the level of profitability and cash flow has proven to be one of the factors affecting the companys compliance with tax laws because profitability will pressure the company to report its taxes. (3) Organizational climate has a positive effect on Agency Tax Compliance significantly. A positive corporate organization climate will lead to high levels of tax compliance or vice versa. These results illustrate that a positive organizational climate will support corporate leaders to behave obediently. (4) Attitudes of tax compliance is the most dominant variable of influence on taxpayer compliance bodies in the city of Makassar. This indicates that the attitude of a positive corporate leadership in terms of understanding the rules and tax obligations will also behave positively in the reporting and payment of tax obligations.
PENGARUH PERSPEKTIF BALANCED SCORECARD TERHADAP TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH PEMERINTAH PROVINSI SULAWESI SEATAN A Jamaluddin P, A Jamaluddin P
Jurnal Ekonomi Balance Vol 8, No 2 (2012): Jurnal Ekonomi Balance
Publisher : Universitas Muhammadiyah Makassar

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Abstract

Researsch aims  analyze the effect of Balanced Scorecard perspectives include organizational internal process perspective, financial perspective, public perspective, and personal perspective to transparency, organizational excellence, and accountability in financial management.      Collecting data using a questionnaire with a sample study of 250 people working the SKPD in the South Sulawesi provincial government. The analysis tools is the analysis of SEM (Structural Equation Modeling) with the AMOS Ver. 16.0 program.            The results showed that the organizational internal process does not significantly affect to transparency, financial perspective significant to transparency, public Perspectives no significant effect on transparency, personal perspective significant to transparency, the organizational internal processes did not significantly influence the organizational excellence, the financial perspective significant to organizational excellence, public Perspectives no significant effect on organizational excellence, personal perspective significant effect on organizational excellence, organizational internal processes significantly influence to accountability, financial perspective no significant effect on accountability, public perspectives no significant effect on accountability, personal perspective no significant effect on accountability, Transparency no significant effect on organizational excellence, transparency significant directly to accountability but becomes insignificant if through organizational excellence and organizational excellence significant effect on accountability.
PENGARUH KOMPENSASI TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA PABRIK ROTI PEMUDA DI KOTA PAREPARE Sangkala, Abdul Aziz
Jurnal Ekonomi Balance Vol 5, No 2 (2009)
Publisher : Universitas Muhammadiyah Makassar

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Abstract

Abstrack This study aims to determine the extent of the effect of compensating for the increase in work productivity and to be able to compare the theory advanced by the author with the reality. Compensation means is everything received by employees as remuneration for their work. Productivity is the balance between all fakor that will deliver great results with most small businesses. Bakery Parepare is one industry that is engaged in the food industry, where the company is very concerned about the level of productivity of their employees. Apart from wages / salaries of employees of the company also memberkan bonuses and commissions to employees with respect to some things like the increase in corporate profits, the level of employee performance, employee loyalty to the company and if the companys production targets can be achieved. Many factors affect the productivity, however, the discussion will be limited to the measurement of labor productivity that with regard to other factors as input unchanged. This is done with the premise that employees are the other factors greatly depend on the ability of employees to use it. Keywords: Compensation, Productivity Work, Employee Penelitian ini bertujuan untuk mengetahui sejauh mana pengaruh pemberian kompensasi terhadap peningkatan produktivitas kerja serta untuk dapat membandingkan teori yang dikemuakakan oleh penulis dengan kenyataan yang ada. Kompensasi dimaksudkan adalah segala sesuatu yang diterima oleh karyawan sebagai balas jasa untuk kerja mereka.  Produktivitas merupakan keseimbangan antara semua fakor yang akan memberikan hasil yang besar dgn usaha yang paling kecil.  Pabrik roti Kota Parepare adalah merupakan salah satu industri yang bergerak dalam bidang industri makanan, dimana perusahaan ini sangat memperhatikan tingkat produktivitas kerja karyawannya. Selain upah/gaji karyawan perusahaan juga memberkan bonus dan komisi kepada karyawannya dengan memperhatikan beberapa hal seperti meningkatnya keuntungan perusahaan, tingkat prestasi karyawan, loyalitas karyawan terhadap perusahaan dan juga apabila target produksi perusahaan dapat dicapai.  Banyak factor yang mempengaruhi produktivitas, namun demikian pembahasan akan dibatasi pada pengukuan produktivitas tenaga kerja dgn menganggap bahwa factor-faktor lain sebagai masukan tidak berubah.  Hal ini dilakukan dgn landasan pemikiran bahwa karyawan merupakan faktor-faktor lain sangat tergantung pada kemampuan karyawan dalam memanfaatkannya. Kata Kunci : Kompensasi, Produktifitas Kerja, Karyawan.  
PENGARUH TINGKAT SUKU BUNGA DEPOSITO TERHADAP PENINGKATKAN JUMLAH NASBAH PADA PT. BANK RAKYAT INDONESIA (PERSERO) KANTOR CABANG TAKALAR Ibrahim, Lilly
Jurnal Ekonomi Balance Vol 7, No 1 (2011): Jurnal Ekonomi Balance
Publisher : Universitas Muhammadiyah Makassar

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Abstract

The research aims to identify and analyze the influence of interest rates on deposits to increase the number of Customers and also estimate the trend of an increasing number of customers of PT. Bank Rakyat Indonesia (Persero) Tbk. Unit Galesong period of next 5 years. The study used secondary data obtained from reports and documents of the company. Analysis of data using simple regression. The research concludes that the deposit interest rate significant positive effect on the increase in the number of customers. Also estimated that for the next 5 years the number of customers will continue to increase with the current interest rate assumptions.
PENTINGNYA KONSEP DAN STRATEGI PEMASARAN DALAM MENGHADAPI PERSAINGAN BISNIS Pasigai, Muhammad Aris
Jurnal Ekonomi Balance Vol 5, No 1 (2009): Jurnal Ekonomi Balance
Publisher : Universitas Muhammadiyah Makassar

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Abstract

Abstrack  In the era of globalization, where the level of business competition is very keen, then every company should pay attention to one aspect that is vital in the management of the company is the field of marketing. By using concepts and marketing strategies to engage in business activities, it is hoped the company could face competition as well as to business success for the company concerned.Key Word : Concept, Marketing Strategy, Business CompetitionAbstrakDalam era globalisasi, dimana tingkat persaingan bisnis yang sangat tajam, maka setiap perusahaan harus memperhatikan salah satu aspek yang sangat vital dalam manajemen perusahaan yaitu bidang pemasaran. Dengan menggunakan konsep dan strategi pemasaran dalam menjalankan kegiatan bisnis, diharapkan perusahaan dapat menghadapi persaingan sekaligus dapat meraih  keberhasilan  bisnis bagi perusahaan bersangkutan.Kata Kunci : Konsep, Strategi Pemasaran, Persaingan Bisnis
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEPUASAN MAHASISWA DI UNIVERSITAS MUHAMMADIYAH MAKASSAR Rizal, Samsul
Jurnal Ekonomi Balance Vol 7, No 1 (2011): Jurnal Ekonomi Balance
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Abstract

This study aims to analyze the influence of tuition fees, administrative services, learning quality as well as facilities and infrastructure of lectures towards student satisfaction at Muhammadiyah University of Makassar and analyze the most dominant factors affecting student satisfaction at Muhammadiyah University of Makassar. Data collection using questionnaires with the number of respondents as many as 300 people. Data analysis using factor analysis and multiple regression analysis. The result concluded that (1) Together variable of tuition, administration service, learning quality, as well as facilities and infrastructure of lecturing have positive and significant influence while partially variable of tuition fee, administration service and learning quality have positive and significant effect to student satisfaction in Muhammadiyah University of Makassar, but the variable facilities and lecture infrastructure influence is not significant. (2) Tuition variable is the most dominant variable affecting student satisfaction at Muhammadiyah University of Makassar.
PENGARUH PEMBERIAN INSENTIF TERHADAP PENINGKATAN KINERJA PEGAWAI PADA BALAI BESAR PELATIHAN PERTANIAN (BBPP) BATANGKALUKU Ruliaty, Ruliaty
Jurnal Ekonomi Balance Vol 8, No 1 (2012): Jurnal Ekonomi Balance
Publisher : Universitas Muhammadiyah Makassar

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Abstract

Organisasi tidak mungkin terlepas dari tenaga kerja manusia, walaupun aktivitas organisasi itu telah mempunyai modal yang cukup besar dan teknologi modern, sebab bagaimanapun majunya teknologi tanpa ditunjang oleh manusia sebagai sumber dayanya maka tujuan organisasi tidak akan tercapai. Dengan demikian maka sumber daya manusia sangat penting untuk diberikan arahan dan bimbingan dari manajemen organisasi pada umumnya dan manajemen sumber daya manusia pada khususnya. Penelitian ini bertujuan pengaruh pemberian insentif terhadap kinerja pegawai pada Balai Besar Pelatihan Pertanian (BBPP) Batangkaluku. Hasil pengumpulan data yang diperoleh, diolah dan dianalisa secara kuantitatif. Analisis kuantitatif dilakukan terhadap tiap variabel dari hasil penelitian. Analisis ini menghasilkan distribusi dan persentase dari tiap variabel yang diteliti, kemudian diinterpretasikan hasil analisis persentase tersebut dalam bentuk narasi untuk pengambilan kesimpulan hasil penelitian. Untuk membuktikan hipotesis penelitian digunakan analisis regresi sederhana 
PERBANDINGAN KINERJA KEUANGAN PERBANKAN NASIONAL SEBELUM, DAN SESUDAH KRISIS KEUANGAN GLOBAL Alam, Syamsu
Jurnal Ekonomi Balance Vol 5, No 1 (2009): Jurnal Ekonomi Balance
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Abstract

AbstrackThe research aims to find out the comparison of national banking performance before and after the globalfinancial crisis and its also to find out whether there is a significant difference betweenthe performance beforeand after the crisis. The analysis of different test which was used was paired samples test.The data  used in theresearch were one year data obtained  before the crisis (2007), and one year after the crisis (2009). The toolsofanalysis used were probability ratio analysis i.e. ROA, ROE and the liquidity ratio i.e. LDR.This results revealthat there is a significant difference in bank performance before and after the global financial crisis. Besides,the bank having highest performance in 2007 is PT BTPN. And in 2009, the bank having the highestperformance  based on ROA is PT BCA, the one based on ROE is PT BRI, and  the one based on LDR is PTBank Permata.Key Word : Financial Performance, ROA,ROE, LDR, National Banks, The Global Financial CrisisAbstrakPenelitian ini bertujuan untuk meneliti  perbadingan kinerja perbankan nasional sebelum dan sesudah krisiskeuangan global juga untuk mengetahui bank yang memiliki kinerja paling tinggi masa sebelum, dan sesudahkrisis keuangan global . Penelitian ini lebih lanjut mengenai ada tidaknya perbedaan yang signifikan pada masasebelum dengan sesudah krisis keuangan global. Analisis uji beda yang digunakan adalah uji paired sampeltest.Data yang digunakan dalam penelitian ini adalah data satu tahun sebelum krisis (2007), dan satu tahunsesudah krisis(2009). Adapun alat analisis yang digunakan yaitu analisis rasio profitrabilitas yaitu ROA, ROEdan rasio likuiditas yaitu LDR.Dari penelitian ini ditemukan perbedaan signifikan kinerja bank sebelum dansesudah krisis keuangan global. Juga ditemukan pada tahun 2007  bank yang memiliki kinerja paling tinggiyaitu PT BTPN. Dan pada tahun 2009 berdasarkan ROA yaitu PT BCA, dilihat dari ROE yaitu PT BRI, danLDR yaitu PT Bank Permata.Kata Kunci: Kinerja keuangan, ROA, ROE, LDR, Perbankan Nasional dan Krisis keuangan global
IMPLIKASI DANA PERIMBANGAN TERHADAP PERTUMBUHAN EKONOMI DAN DAMPAKNYA TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN TAKALAR Rasulong, Ismail
Jurnal Ekonomi Balance Vol 8, No 2 (2012): Jurnal Ekonomi Balance
Publisher : Universitas Muhammadiyah Makassar

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Abstract

This study aimed to analyze the effect of equalization funds directly to economic growth and its impact on regional revenue Takalar. The study used secondary data were analyzed using Structural Equation Modelling (SEM). Based on the results of the study concluded that the funds Balance (through tax revenue sharing, profit sharing SDA, General Allocation Fund, Special Allocation Fund and Tax-sharing of province of South Sulawesi) positive effect on the Gross Domestic Product which means that the fund balance is able to enhance economic growth KabupatenTakalar, or it can also mean that the economic growth that occurred in Takalar has been determined by the Fund Balance. Economic growth is positive and significant impact on regional revenue in Takalar, especially directly to local taxes and levies.

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