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INDONESIA
BALANCE Jurnal Akuntansi dan Bisnis
Published by Universitas Muhammadiyah Palembang
ISSN : 25487523     EISSN : 26138956     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal BALANCE “Jurnal Akuntansi dan Bisnis” adalah jurnal yang diterbitkan oleh Universitas Muhammadiyah Palembang. ISSN : 25487523 (cetak) dan 26138956 (Online). Sejak Pertama kali dikeluarkan pada November 2016, BALANCE menerbitkan artikel ilmiah secara konsisten yaitu dua kali dalam setahun pada Juni dan November.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 8 Documents
 1 
Search results for , issue "Vol 1, No 1 (2016): Balance : Jurnal Akuntansi dan Bisnis" : 8 Documents clear
FAKTOR – FAKTOR YANG MEMPENGARUHI KETEPATWAKTUAN PELAPORAN KEUANGAN DAN KEANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Di Pemerintah Daerah Kabupaten Ogan Ilir) Afrida, Anggrelia
Balance : Jurnal Akuntansi dan Bisnis Vol 1, No 1 (2016): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v1i1.1446

Abstract

This research was conducted in the accounting / financial administration on regional work units (SKPD) Local Government Ogan Ilir totaling 29 SKPD. SKPD each represented by three members, namely the Head of Finance, treasurer and financial reporting staff as respondents .. Results from this study that the quality of human resources, internal control of accounting, organizational commitment and application of accounting standards partially government did not significantly affect the timeliness of financial reporting yet use of information technology has an influence on the timeliness of financial reporting while the reliability of financial reporting, only the use of information technology that has no effect. Fourthly other variables actually have an influence on the reliability of financial reporting
PENGARUH TEKANAN ANGGARAN WAKTU DAN SIKAP SKEPTISME PROFESIONAL AUDITOR TERHADAP KEBERHASILAN DALAM MENDETEKSI KECURANGAN KLIEN PADA KANTOR AKUNTAN PUBLIK DI KOTA PALEMBANG Apriyanto, Apriyanto
Balance : Jurnal Akuntansi dan Bisnis Vol 1, No 1 (2016): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v1i1.1337

Abstract

Audit quality assurance related to the auditor that the financial statements do not present any material errors or fraud load. Fraud must be investigated and sought the truth. Thus, an auditor should apply professional skepticism attitude. An auditor in doing their jobs must be professional and competitive in order to give satisfaction to the clients. Auditors are often in a dilemma situation.Data analysis methods to be used by the author in this study is the analysis of quantitative and qualitative analysis. The data used in this study are primary data and secondary data. The results showed budget pressure and attitude of professional skepticism, the auditor together positive and significant impact on the success in detecting fraud clients. Partial budget pressure has a negative relationship and the direction of the client's success in detecting fraud and attitude of professional skepticism partially auditor has a positive relationship and the direction of the client's success in detecting fraud.
PENGUJIAN CAR DAN BOPO SEBAGAI MEDIASI DALAM MENILAI KINERJA KEUANGAN (STUDI KASUS BANK UMUM SYARIAH DI INDONESIA) Akbar, Dinul Alfian
Balance : Jurnal Akuntansi dan Bisnis Vol 1, No 1 (2016): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v1i1.1164

Abstract

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.
Faktor-Faktor yang Mempengaruhi Opini Auditor Independen di Kota Palembang Siddik, Sa'adah; Yudha, Astro
Balance : Jurnal Akuntansi dan Bisnis Vol 1, No 1 (2016): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v1i1.1443

Abstract

The problems of this study were how the partial influence of the auditor’s opinion skills, independence, due  profesional care, audit evidence on the auditor opinion was, and how the simultaneous influenceof the auditor‘: skills, independence, due professional care, audit evidence on the auditor‘ opinion was. The objektives of this study were to find ont the partial influence of the auditor‘: skills, independence, due professional care, audit evidence on the auditor’ opinion, and to find ont the simultaneons in?uence of of the auditor’: skills, independence, due professional care, audit evidence on the auditor’ opinion. The independent variables in this study werw auditors’ skills, auditor‘:  independence, auditor‘: due professional care, auditors’ audit evidence, the while dependent variable was auditors’ opinion . This study used and associative method. The data of this study used primary and secondary data, the techniques for collecting data were using interviews and documentation. The method for analizing the data used quantitative analylisis method. The result showed that the auditors’ skill of die auditors’ skill independence, due professional care, audit evidence simultaneonsly in?uenced the auditors‘ opinion. Partially the auditors’ skill, auditors’ independence, and audit evidence in?uenced the auditors‘ opinion, while the auditors’ due professional care did not signi?cantly in?uenced the auditors opinion
ANALISIS BIAYA AKTIVITAS PRODUKSI RIBBED SMOKED SHEET UNTUK MENCAPAI EFISIENSI DENGAN PENDEKATAN METODE ACTIVITY BASED MANAJEMENT (Studi Kasus pada PT. Perkebunan Nusantara VII (Persero) Unit Musi Landas) Ghozali, Rosalina
Balance : Jurnal Akuntansi dan Bisnis Vol 1, No 1 (2016): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v1i1.1335

Abstract

 This study included descriptive study to determine the cost aktivitas.Penelitian is trying to do the classification between activity value-added and non-value-added activities based on PT ABM method. Plantation Nusantara VII (Persero) Landas. Data Musi units used are primary data and secondary data. Data collection methods used were observation and data used dokumentasi.Analisis qualitative analysis and kuantitatif.Teknik analysis used by using data reduction, data presentation related to production activities and draw conclusions / verification.The results showed that there is no value-added activity for the company which is the removal of fumes second home, and penyimpana in warehouses in addition to the pressing. The activities are not value-added will certainly lead to their costs is not value-added, by implementing Activity Based Management (ABM) companies can save up to 3.3%. Therefore, companies need to implement Activity Based Management to eliminate activities that are not value-added, so that the production cost efficiency will be achieved.
PELANGGARAN PERATURAN KEUANGAN,TEKANAN KEUANGAN,KINERJA KEUANGANDAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN: SINYAL PERUSAHAAN UNTUK MENDAPATKAN KEPERCAYAAN PEMANGKU KEPENTINGAN Africano, Fernando; Parlindungan, Ricardo
Balance : Jurnal Akuntansi dan Bisnis Vol 1, No 1 (2016): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v1i1.1444

Abstract

The disclosure of corporate social responsibility (CSR) is the duty of an enterprise , it is worth to be known which factors affecting CSR disclosure.This study empirically examined the related theory of CSR with the data about CSR disclosure of non financial companies in the Indonesia Stock Exchange (IDX) .Variables used in the research are violation of financial regulations, financial distress andfinancial performanceto disclosure of corporate social responsibility (CSR).This research used quantitative method with secondary data. The secondary data obtained from Financial Services Authority (OJK) and Indonesia Stock Exchange (IDX).The testing done with with SPSS.The results shown that the financial distress affected CSR to CSR disclosure
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PADA PERUSAHAAN BUMN DI KOTA PALEMBANG Sirajuddin, Betri
Balance : Jurnal Akuntansi dan Bisnis Vol 1, No 1 (2016): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v1i1.1334

Abstract

Problem formulation in this study is are factors that affect (relevant factor, to be understood, power test, neutral, right time, power of appeals, and complete) partial and collectively. The goal influence factors relevant to know, can be understood, power test, neutral, right time, power of appeals, and the quality of complete financial statements on state-owned company in palembang good partial nor collectively. This study included research type associative. in the state-owned company conducted in palembang. Variables in this study is relevant, to be understood, power test, neutral, right time, power of appeals, and complete. data used data is a primary and secondary data. Techniques of data collection in this study using questionnaires and documentation techniques. analysis qualitative data was used.research shows that good partial nor collectively relevant factor, to be understood, power test, neutral, right time, power of appeals, and complete significantly impact on the quality of financial reports state-owned company in palembang.
FILSAFAT ILMU AKUNTANSI SEBUAH TINJAUAN PADA ASPEK EPISTEMOLOGIS ISLAM Naini, Yusnaini
Balance : Jurnal Akuntansi dan Bisnis Vol 1, No 1 (2016): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v1i1.1445

Abstract

Conventional accounting is now developing is a product of the capitalist environment, the information it contains disampaikannyapun capitalist values. The phenomenon of the failure of conventional accounting to meet people's demands for financial information is correct and fair, raise awareness among Muslim intellectuals will need accounting knowledge Islami. Reformulation of the conceptual framework of financial reporting by basing on the principles of truth, honesty and justice becomes very urgent to do. Islam delivered the Prophet Muhammad covers the entire universe which of course include all mankind. This is where the differences between conventional accounting familiar with sharia accounting. Existence of accounting in Islam can be seen from a variety of historical evidence and of the Holy Qur'an. In Surat Al-Baqarah verse 282, discussed issues muamalah. Thus the epistemological aspect of reviews on conventional accounting knowledge is not based on the nature of science that comes from God is revealed through revelation

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