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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
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Search results for , issue "Vol 4, No 2 (2019): Balance : Jurnal Akuntansi dan Bisnis" : 8 Documents clear
ANALISIS PERAN MODAL KERJA DALAM MENINGKATKAN PROFITABILITAS PADA KOPERASI PEDAGANG PASAR Wati, Yulitiawati
Balance : Jurnal Akuntansi dan Bisnis Vol 4, No 2 (2019): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v4i2.1955

Abstract

This study aims to determine how the role of working capital in increasing profitability in the Muaradua Gunung Putih Market Traders Cooperative in South OKU Regency. The data used are secondary data, financial statements for 2013-2017. This research uses quantitative data analysis using descriptive approach. The analysis used is the analysis of the profitability ratio of Return on Equity and Return On Investment. Based on the discussion of ratio analysis, the level of profitability of the Muaradua Gunung Putih Market Traders Cooperative in the South Oku Regency over the past five years has fluctuated. Overall the level of working capital in increasing profitability at Muaradua Gunung Putih Market traders cooperatives does not significantly influence the level of profitability, this is evident from the level of working capital that increases every year but the level of profitability (ROE and ROI) obtained by the Gunung Putih Muaradua Market Cooperative from in 2013 - 2017 has increased and decreased. From 2013 - 2015 it is said to be quite good because profitability has increased, but in 2016-2017 it has declined. This is due to ineffective working capital management so the profit / profitability obtained is less than optimal.
PENERAPAN BALANCED SCORECARD SEBAGAI TOLOK UKUR PENGUKURAN KINERJA Wiguna, Kusnadi Yudha; Wati, Riswati; Marliza, Yayuk
Balance : Jurnal Akuntansi dan Bisnis Vol 4, No 2 (2019): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v4i2.1956

Abstract

The purpose of this study was to determine the performance of the Dwi Sari Lubuklinggau Mother and Child Hospital measured using the Balanced Scorecard. This research is a qualitative descriptive study. The operational variable of this research is performance measurement with four perspective indicators in the balanced scorecard namely financial perspective, customer perspective, internal business process perspective, learning and growth perspective. Data sources used in this study are primary data obtained from questionnaire results for patients and hospital employees and interviews. Secondary data is in the form of hospital profiles and financial data and hospital data. The data analysis technique used is descriptive analysis. The results showed that Dwi Sari Lubuklinggau's Mother and Child Hospital so far in measuring financial performance is only based on financial reports by looking at revenue growth and has not yet implemented performance measurement with a balanced scorecard. The application of the balanced scorecard to the Dwi Sari Lubuklinggau Mother and Child Hospital using four perspectives on average shows good performance, there are only a few indicators of performance measurement on the customer's perspective and the perspective of internal business processes that show poor performance.
PENGARUH GAYA KEPEMIMPINAN TERHADAP MOTIVASI YANG BERDAMPAK PADA KINERJA KARYAWAN Pramudhita, Charisma Ayu; Meirisa, Faradila
Balance : Jurnal Akuntansi dan Bisnis Vol 4, No 2 (2019): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v4i2.1971

Abstract

This study aims to analyze the influence that leadership style directly influences employee performance and work motivation, and can prove that work motivation has a direct effect on employee performance. The next goal is to find out that leadership style indirectly influences employee performance through motivation as an intervening variable. PT. XYZ is the object of this research. Determination of the sample is done by accidental sampling technique. The questionnaire was used as a means of collecting data distributed to employees who worked at PT. XYZ were 100 respondents. In this study using multiple linear regression analysis techniques. Hypothesis testing uses t test and F test. The results of the study show that leadership style has a positive and significant effect on employee performance, leadership style has a positive and significant effect on work motivation, work motivation has a positive effect on employee performance, leadership style has a positive effect on employee performance through motivation employee work.
PENGARUH PEMAHAMAN PERATURAN PAJAK, SANKSI PERPAJAKAN, PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (WPOP) Asterina, Fenty; Septiani, Chessy
Balance : Jurnal Akuntansi dan Bisnis Vol 4, No 2 (2019): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v4i2.1986

Abstract

This research was made to answer the problem formulation in this study that was to find out whether there were effects of tax regulation understanding, tax sanctions and tax audits on individual taxpayer compliance. With the aim of research was to determine the effect of tax regulations on individual taxpayer compliancein KPP Pratama Palembang SeberangUlu, to determine the effect of tax sanctions on individual taxpayer compliance in KPP Pratama Palembang Seberang Ulu. The variables in this study were tax regulations understanding (X1), taxation sanctions (X2), taxpayer compliance (Y). this type of research was associative and descriptive. The population in this study was 45 UKM Seberang Ulu I. Data that used in this research primary data of questionnaire. The data analysis technique used is multiple linear regression with the help of SPSS version 22.The results of the study showed that taxregulations understanding did not have an effect and was not significant on taxpayer compkiance, while taxation sanctions and tax audits had a positive effect on taxpayer compliance.
PENGARUH UKURAN, PERTUMBUHAN DAN RISIKO PERUSAHAAN TERHADAP NILAI PERUSAHAAN YANG TERGABUNG DALAM INDEKS LQ 45 DI BURSA EFEK INDONESIA Putri, Atika; Djazuli, Abid; Riyah, Choiriyah
Balance : Jurnal Akuntansi dan Bisnis Vol 4, No 2 (2019): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v4i2.1987

Abstract

This study aimed to determine the effect of companies’ size, growth and risk on the value of companies incorporated in the LQ 45 index on the Indonesia stock exchange. The type of research used in this study is associative. The population used in this study was 68 companies. Sample which was selected based on the Purposive Sampling method was 22 companies. The analytical tool used in this study was the classic assumption test, multiple linear regression analysis, and hypothesis testing using the F test (simultaneous) and the T test (partially) with a significant level of 5%. The results of this study indicated that there was an effect of companies’ size, growth, and risk together on the value of companies incorporated in the LQ 45 index on the Indonesian stock exchange. While partially, the size and risk variables had a negative and significant effect on the value of companies incorporated in the LQ 45 index on the Indonesia stock exchange. While growth had a negative and insignificant effect on the value of companies incorporated in the LQ 45 index on the Indonesian stock exchange.
PENGARUH PEMAHAMAN, KESADARAN WAJIB PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN PADA BADAN PENGELOLAAN PAJAK DAERAH KOTA PALEMBANG Kurniawan, M. Orba; Aini, Dewi
Balance : Jurnal Akuntansi dan Bisnis Vol 4, No 2 (2019): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v4i2.2005

Abstract

This study aimed to determince the influence of Understanding, Taxpayers Awareness and Tax Sanctions on the Compliance Paying of Rural and Urban City and Building Tax in Regional Tax Management Office Palembang (Empirical Study in Kecamatan Plaju). The study was associative research The population of this study was taxpayers who live in the Kecamatan Plaju with the total was 11,149 taxpayers. The sample obtained was 92 taxpayers collected by the Slovin formula. The data used are primary and secondary data. Data collection methods used are the documentation method and the questionnaire method, Data analysis methods used were quantitative an qualitatif analysis. The results showed that Understanding, Taxpayers Awareness and Tax Sanctions gave significant influence on the Comliance Paying of Rural and Urban City Land and Building Tax in Regional Tax Management Office Palembang (Empirical Study in Kecamatan Plaju). The coefficient of determination showed that understanding, awareness of taxpayers, and tax sanctions was 54,2% while the remaining (45,8%) was influenced by other factors not included in this research model.
ANALISIS KORELASI RASIO KEUANGAN ( Rasio Likuiditas, Solvabilitas, Aktivitas, Dan Rentabilitas ) Sari, Murni Mala; Yandri, Pitri
Balance : Jurnal Akuntansi dan Bisnis Vol 4, No 2 (2019): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v4i2.1988

Abstract

This study aims to analyze the relationship between financial ratios at PT SWA Indomedika Prima. PT SWA Indomedika Prima is a company engaged in the field of health services by managing a group practice clinic specialist to serve Outpatient and Medical check-ups in BNI's Big Office divisions, Regional offices and BNI Branches throughout Jabodetabek and Karawang, Serang and Credit Centers Middle and small and Non BNI. This study uses the Structual Equation Modeling (SEM) analysis method. This research was conducted to find out how the relationships that occur in financial ratios, whether there is a positive or negative relationship. The ratio used in this study is Current Ratio (CR), Quick Ratio (QR), Cash Ratio (CsR), Debt Ratio (DR), Debt to Equity (DER), Total Asset Turn Over (TATO), Working Capital Turn Over (WCT), Return on Assets (ROA), Return on Equity (ROE). This study uses financial statements of PT SWA Indomedika Prima for 8 (eight) years, namely the period 2010-2017. The results of testing this study will be discussed further in this article.
PENGARUH PENGGUNAAN LABA DAN ARUS KAS TERHADAP PERMASALAHAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR Sulbahri, Rifani Akbar; Febriyanti, Melda Febriyanti
Balance : Jurnal Akuntansi dan Bisnis Vol 4, No 2 (2019): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v4i2.2006

Abstract

This study aims to determine the effect of the use of earnings and cash flow on financial distress in manufacturing companies (metal industry sub-sector and the like in the Indonesia Stock Exchange in 2014-2018). This research on financial distress uses a quantitative approach. The study population includes all metal manufacturing sub-sector manufacturing companies and the like on the Indonesia Stock Exchange in 2014-2018. The sample in this study were 7 companies that were determined by purposive sampling technique. The data analysis method used is multiple linear regression analysis. The results showed that (1) Profit had a positive effect on financial distress. This is indicated by a regression coefficient of 0.038 and a calculated t value of 1.675. t count < t table that is 1.675 < 1.69389. The value of t arithmetic shows that earnings have a positive effect on financial distress. With a significance level of less than 5% (0.004 < 0.05). (2) Cash flow does not affect financial distress. This is indicated by a regression coefficient of 0,000 and a calculated value of -0,060. t arithmetic < t table that is -0.060 < 1.69389, the value of t arithmetic shows that cash flow has no positive effect on financial distress. With a significance level of more than 5% (0.952 > 0.05). (3) The determination determination R2 of 0.292 (29.2%) illustrates that the effect of earnings and cash flow on financial distress is 29.2% while the remaining 70.8% is influenced by other factors.

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