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<![CDATA[PENGELOLAAN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN FOOD AND BEVERAGE ]]>
<![CDATA[Arifin, Muhammad Aryo]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 3, No 1 (2018): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
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DOI: 10.32502/jab.v3i1.1125
<![CDATA[ABSTRACTThis research is meant to examine the influence of cash turnover, account receivable turnover, and inventory turnover to the profitability in thefood and beverage companies which are listed in Indonesia Stock Exchange (IDX) in 2012 – 2016 periods. The samples are 13 companies which have been selected by using purposive sampling. The financial statement data has been obtained from theIndonesia Stock Exchange (IDX). The research method has been done by using descriftive verifikative method and multiplelinier regressions with the aplication instrument of SPSS (Statistical Product and Service Solutions). The result of this research shows that cash turnover and receivable turnover have any influence to the profitability whereas the account inventory turnover has not an influence to the profitability. The value of adjusted R square is 0.485 which shows that all of independent variables which are cash turnover, account receivable turnover and inventory turnover can explain the dependent variable profitability is 48.5% and the remaining is 51.5% which is influenced by otherfactors which are not included in this model.ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh perputaran kas, perputaran piutang, dan perputaran persediaan terhadap profitabilitas pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2016. Sampel penelitian terdiri atas 13 perusahaan yang dipilih secara purposive sampling. Data laporan keuangan diperoleh dari Bursa Efek Indonesia (BEI). Metode penelitian yang digunakan adalah metode deskriftip verifikatif dan teknik analisis regresi linier berganda dengan alat bantu aplikasi SPSS (Statistical Product and Service Solutions). Hasil penelitian ini menunjukkan bahwa perputaran kas dan perputaran piutang berpengaruh terhadap profitabilitas, sedangkan perputaran persediaan tidak berpengaruh terhadap profitabilitas. Nilai adjusted R square sebesar 0,485 yang menunjukkan bahwa seluruh variabel independen yaitu perputaran kas, perputaran piutang, dan perputaran persediaan dapat menjelaskan variabel dependen yaitu profitabilitas sebesar 48.5% dan sisanya 51,5% dipengaruhi oleh faktor lain yang tidak diikutsertakan dalam model.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT ]]>
<![CDATA[Marcel Kusuma, Gumulya Sonny]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 3, No 1 (2018): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
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DOI: 10.32502/jab.v3i1.1154
<![CDATA[This study examines the influence of locus of control, performance, organizational commitment onacceptance dysfunctional audit behavior (prematur sign off, underreporting of time, and altering replacing auditprocedure). This research uses convenience sampling technique to select the respondent . Data were collectedthrough a survey on 104 government auditors who work at BPK of Southern Sumatera. Structural Equation Model(SEM) with Partial Least Square (PLS) was applied to analyzed the data. The result of this research indicatepositive influence of locus of control on acceptance dysfunctional audit behavior, negative influence oforganizational commitment on acceptance dysfunctional audit behavior with external locus of control asantecedent, Futhermore, it was found that there were no significant influence on performance on acceptancedysfunctional audit behavior with external locus of control and organizational commitment as antecedent]]>
<![CDATA[PENGELOLAAN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN FOOD AND BEVERAGE ]]>
<![CDATA[Arifin, Mohammad Aryo]]>
<![CDATA[ BALANCE : JURNAL AKUNTANSI DAN BISNIS Vol 3, No 1 (2018): BALANCE : JURNAL AKUNTANSI DAN BISNIS ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
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DOI: 10.32502/jab.v3i1.1155
<![CDATA[This research is meant to examine the influence of cash turnover, account receivable turnover, and inventoryturnover to the profitability in thefood and beverage companies which are listed in Indonesia Stock Exchange(IDX) in 2012 ? 2016 periods. The samples are 13 companies which have been selected by using purposivesampling. The financial statement data has been obtained from theIndonesia Stock Exchange (IDX). Theresearch method has been done by using descriftive verifikative method and multiplelinier regressions with theaplication instrument of SPSS (Statistical Product and Service Solutions). The result of this research shows thatcash turnover and receivable turnover have any influence to the profitability whereas the account inventoryturnover has not an influence to the profitability. The value of adjusted R square is 0.485 which shows that all ofindependent variables which are cash turnover, account receivable turnover and inventory turnover can explainthe dependent variable profitability is 48.5% and the remaining is 51.5% which is influenced by otherfactors whichare not included in this model.]]>
<![CDATA[PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Sabrina, Nina Sabrina]]>;
<![CDATA[Betri, Betri]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 3, No 1 (2018): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
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DOI: 10.32502/jab.v3i1.1156
<![CDATA[The problem in this research was to find out how profitability and leverage on Islamic SocialReporting disclosure with firm size as moderation variable in companies listed in JakartaIslamic Index 2013-2017. The goal was to know the effect of profitability and leverage onIslamic Social Reporting disclosure with firm size as moderation variable. This researchincluded associative research that aimed to determine the relationship of two or morevariables and to know it’s effect. The independent variables were profitability and leverage,the dependent variable was islamic social reporting disclosure, and the moderation variablewas firm size. The research population was a company listed on the Jakarta Islamic Indexand listed on the Indonesia Stock Exchange 2013-2017. The number of samples tested in 10companies selected by purposive sampling method. Secondary data was needed as thebasis of analysis, while the data collection technique was documentation. Analysistechniques used multiple linear analysis and moderated regression analysis. The result ofthe research showed that there was a significant effect of profitability and leverage togetheron the disclosure of Islamic Social Reporting. Only prtially profitability could effect thedisclosure of Islamic Social Reporting significantly. Moderately moderating firm size variablescould strength then the relationship between profitability and leverage on disclosure ofIslamic social reporting with pure moderation.]]>
<![CDATA[ANALISIS PERTANGGUNGJAWABAN ALOKASI DANADESA DENGAN PENDEKATAN GOOD GOVERNANCE PADA DESA TALANG BULUH KABUPATEN BANYUASIN ]]>
<![CDATA[Ghazali, Rosalina]]>;
<![CDATA[Fahmi, Muhammad]]>;
<![CDATA[Katiallo, Taufik]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 3, No 1 (2018): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
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DOI: 10.32502/jab.v3i1.1157
<![CDATA[The problem of this research is How the accountability of Village Budget allocated of Talang Buluh VillageinBanyuasin at kecamatan Talang Kelapain 2014, with the approach of Good Governance. The goal is to determinethe accountability report on the allocation of funds Desa of Talang Talang Buluh Banyuasin kecamatan TalangKelapa in 2014, with the approach of Good Governance. The variables used by the village fund allocationapproach with indicators of good governance, transparency, accountability, Efficient, Effective, and Participation.Secondary data with data collection interviews and documentation The analysis showed that yet implementedaccountability Budget Allocation Approach Good Governance by Minister Regulation No. 37 Year 2007 regardingGuidelines for Financial Management in the village of article 22 in the at village of Talang Buluh kecamatanTalang Kelapa regional Banyuasin.]]>
<![CDATA[ANALISIS PENERAPAN PSAK NO. 36 TENTANG AKUNTANSI KONTRAK ASURANSI JIWA (Studi Kasus PT. Asuransi Jiwasraya (Persero) Cabang Jambi) ]]>
<![CDATA[Permatasari, Ariadna]]>;
<![CDATA[Tjandrakirana, Rina]]>;
<![CDATA[Meirawati, Eka]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 3, No 1 (2018): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
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DOI: 10.32502/jab.v3i1.1159
<![CDATA[The purpose of this study is to analyze the application of SFAS No. 36 about accounting forlife insurance contract at PT. Asuransi Jiwasraya (Persero) Branch of Jambi City. Type ofresearch in this study is qualitative research by using case study research. Data collectionmethods used in this study are interviews and documentation. Sources of data used in thisstudy are primary data and secondary data. The method of data analysis in this study isdescriptive analysis, which defined as a method that is only used to describe, identify, oranalyze the results of research but not used to make a conclusion broader.The result showed that PT. Asuransi Jiwasraya (Persero) Branch of Jambi City has not fullyimplemented SFAS No. 36, since the recognition of other income is not derived from thecommissions on reinsurance and commissions profit butratherfrom the policy payable as wellas the recognition and measurement of future benefits liability policy and estimated claimsliability are not done by the branch office but by the head office. The company does not makeany notes to the financial statements, so there is no accounting policy disclosure. Thecompany should follow the development of the Financial Accounting Standards by applyingSFAS No. 36.]]>
<![CDATA[PENERAPAN PSAK NO.30 TENTANG AKUNTANSI SEWA ASET TETAP PADA PT. RACHMAT KELANTAN SAKTI DI PALEMBANG ]]>
<![CDATA[Rosita, Putri]]>;
<![CDATA[Tjandrakirana DP, Rina]]>;
<![CDATA[Meirawati, Eka]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 3, No 1 (2018): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
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DOI: 10.32502/jab.v3i1.1160
<![CDATA[The activity of leasing fixed assets in a company has to follow standard regulation for each ofits lease transaction process. The accounting treatment for lease transaction should beapplied consistently according to SFAS No. 30 in order to compile financial statements.SFAS No. 30 about leasing has regulated lease acknowledgement, measurement, anddisclosure which in this case consists of leesee and leesor. The objective of this study is tofind out about accounting treatment for leasing fixed assets by PT. Rachmat Kelantan Saktiin Palembang during the period of 2015-2016 compared with SFAS No. 30. The methodused for this study is descriptive study. The result of this study shows that accountingtreatment for leasing fixed assets still uses lease operation method where at the end of leaseperiod, the fixed assets which have been leased will still belong to lessor, which in this is PT.Rachmat Kelantan Sakti in Palembang. Accounting treatment applied by PT. RachmatKelantan Sakti in Palembang hasn’t fully applied accounting treatment for leasing fixedassets according to SFAS No. 30.]]>
<![CDATA[PENGARUH FAKTOR DEMOGRAFI DAN KEADAAN SOSIAL EKONOMI TERHADAP PENERAPAN SISTEM E-FILLING ]]>
<![CDATA[Septa Aryani, Dwi]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 3, No 1 (2018): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
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DOI: 10.32502/jab.v3i1.1161
<![CDATA[Since 2014 an e-filling system had been launched by the Directorate General of Taxation. Inorder that e-filling system can be used by the taxpayer, it is necessary to know the factorsthat can affected personal taxpayers in implementing the e-filling system. The purpose of thisresearch is to know how much the influenced of age, education level, and income of taxpayerto applied the e-filling system. Result of the research are; Partially, age (X1) and educationlevel (X2) shown positive and significant influenced on the application of e-filling (Y).Meanwhile, income (X3) doesn’t significantly affected the application of e-filling (Y).Simultaneously; age (X1), education level (X2), and income (X3) were positively andsignificantly influence on the application of e-filling (Y). This can be proved by the F testindicating that a significant F value of 0.00 is smaller than the significant level of 0.05. Withthe enactment of e-fiiling system, it is advisable to socialized the individual taxpayers on howto report taxes with e-filling, to facilitate taxpayers in reporting their tax returns.]]>
<![CDATA[PENGARUH PERAN KONSULTAN PAJAK TERHADAP PENERAPAN SELFT ASSESMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada Wajib Pajak Badan Pada KPP Pratama Ilir Timur Palembang) ]]>
<![CDATA[Basuki, Rahmad]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 3, No 1 (2018): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
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DOI: 10.32502/jab.v3i1.1162
<![CDATA[The purpose of research on the role of tax consultants in the self assessment system on taxcompliance (case studies on corporate taxpayers in KPP East Ilir Palembang ) is todetermine the effect of a tax consultant role to the knowledge of the taxpayer, the taxpayer'sperception of justice and tax compliance. This study also aimed to determine the effect ofknowledge and perceptions of fairness taxpayer taxpayers on tax compliance. This studywas conducted using quantitative research and analysis using simple and multiple linearregression, in which the role of tax consultants are independent variables, while theknowledge of the taxpayer, the taxpayer perceptions of fairness and tax compliance as thedependent variable.This study uses the entire population of companies that use the services of a tax consultantin South Sumatra, while the data collection is done by the method of literature review,questionnaire by the respondents as well as documentation for further studies discussionand analysis. The results showed that the variable role of tax consultants have a significantinfluence on the knowledge of the taxpayer, taxpayer fairness perceptions, and taxpayercompliance registered in KPP East Ilir Palembang.The results also showed that by the variable knowledge taxpayer has a significant influenceon tax compliance is registered in KPP East Ilir Palembang.Variabel taxpayer fairnessperceptions have a significant influence on tax compliance is registered in KPP East IlirPalembang.Variabel role of tax consultants, knowledge taxpayer, and the taxpayer'sperception of fairness simultaneously (together) have a significant effect on tax compliance isregistered in KPP East Ilir Palembang.]]>
<![CDATA[PENGUJIAN CAR DAN BOPO SEBAGAI MEDIASI DALAM MENILAI KINERJA KEUANGAN (STUDI KASUS BANK UMUM SYARIAH DI INDONESIA) ]]>
<![CDATA[Akbar, Dinul Alfian]]>
<![CDATA[ Balance : Jurnal Akuntansi dan Bisnis Vol 1, No 1 (2016): Balance : Jurnal Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Palembang ]]>
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DOI: 10.32502/jab.v1i1.1164
<![CDATA[ABSTRACTIn carrying out the function of intermediation, the bank dealing with the risks stemming from one of the main activities of banks that fund distribution activities in the form of credit. The purpose of this study to determine the effect on ROA NPF, mediated CAR and ROA in banks in Indonesia in 2010-2014.The sampling method used was purposive sampling which resulted in a total sample of six Islamic Banks and population in this study were 12 Islamic Banks registered in Indonesian banks.By using path analysis results of the study found the NPF as a proxy for risk financing negatively affect profitability ROA that is a proxy. NPF also negatively affect the CAR that is a proxy of capital adequacy and do not affect the BOPO that is a proxy of operational efficiency. CAR mediates the effect of NPF to ROA. While BOPO not mediate the effect of NPF to ROA.]]>
