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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 5, No 1 (2020): Balance : Jurnal Akuntansi dan Bisnis" : 8 Documents clear
Pengembangan Sistem Informasi Rumah Sakit Sebagai Upaya Pencegahan Fraud Dalam Rangka Peningkatan Layanan Kesehatan pada Rumah Sakit Pemerintah Ubaidillah, Ubaidillah; Ermadiani, Ermadiani; Rohman, Abdul
Balance : Jurnal Akuntansi dan Bisnis Vol 5, No 1 (2020): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v5i1.2458

Abstract

The current National Health Insurance fund policy invites many problems in its implementation. JKN funds leakage caused various government efforts to minimize it through fraud prevention. Management Information System Development can minimize this so that good public service governance can be created over the implementation of JKN funds in government hospitals in the South Sumatra Region through transparency and accountability.This study aims to prove that the Development of Management Information Systems influences the Governance of Public Services at Government Hospitals in the South Sumatra Region through fraud prevention. The results of the study said that the Development of Management Information Systems which is proxied by the Innovation of Management Information Systems affects the Governance of Public Services
TINGKAT KEPATUHAN WAJIB PAJAK DAN FAKTOR YANG MEMPENGARUHINYA Ryandi, Oscar; Kusmana, Endang; Arianto, Arianto
Balance : Jurnal Akuntansi dan Bisnis Vol 5, No 1 (2020): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v5i1.2450

Abstract

This research aims to determine the-effect of the application of e-Filing, Corruption Perception, Environment, and Taxation Sanctions the partial or together for submissive taxpayer Pontianak. This research take population of people own tax who registered at the West Pontianak Tax Office (KPP) and East Pontianak KPP. The number of samples taken 100 taxpayers. Data collection techniques use purposive sampling. Data analysis techniques used classic assumption test and multiple regression analysis.The results showed that the application of E-Filing is not positive and significant effect of taxation against Taxpayer Compliance. Corruption Perceptions a positive and significant effect against a compliance by tax payers. Environment a positive and significant effect against a Compliance Taxpayer. Tax Sanctions a positive and significant effect against a Compliance Taxpayer. General simultaneous testing of Application of the e-Filing, Perception of Corruption, Environment, and Tax Sanctions have a positive and significant effect on Taxpayer Compliance.
PENGARUH KEPEMILIKAN ASING DAN LEVERAGE TERHADAP KINERJA KEUANGAN Sari, Rafika
Balance : Jurnal Akuntansi dan Bisnis Vol 5, No 1 (2020): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v5i1.2459

Abstract

The purpose of this study is to determine and analyze the effect of Foreign Ownership and Leverage Effects on Financial Performance in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) Period 2014 - 2018 The results of this study simultaneously Fcount value of 5.808 with a probability of 0.04 smaller than 0.05 so it can be concluded that all independent variables (Foreign ownership and leverage) together have a significant effect on financial performance. Changes that occur in financial performance can be explained by the variable Foreign ownership and leverage of 73%, the remaining 27% is explained by other variables outside the model. partially foreign ownership has a significant positive effect on financial performance with a coefficient of t count 3.004 and a significance of 0.003. Debt Equity Ratio variable has a significant negative effect on financial
Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, dan Sanksi Perpajakan Terhadap Kepatuhan Pelaporan Wajib Pajak Rianty, Martha; Syahputepa, Riza
Balance : Jurnal Akuntansi dan Bisnis Vol 5, No 1 (2020): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v5i1.2455

Abstract

This research was conducted in connection with the ongoing tax payment period, namely March for Personal WP and April for Entities. The location of the study was conducted at KPP Pratama Seberang Ulu Palembang with a sample of 100 people taken based on the Slovin method. The independent variable in this study is the awareness of taxpayers, the quality of tax authorities, tax sanctions, while the dependent variable is taxpayer reporting compliance. The sample used is taxpayers who are registered at KPP Seberang Ulu Palembang. The results showed that the variable awareness of taxpayers and tax penalties had a significant positive effect on taxpayer compliance, and the variable Fiscus Services did not affect the compliance of taxpayers registered at the Seberang Ulu KPP. The results of this study are expected to provide input to improve service and satisfaction of taxpayers especially in the city of Palembang.
FRAUD DIAMOND TERHADAP FINANCIAL STATEMENT FRAUD Al Farizi, Zulham; Tarmizi, Tashadi; Andriana, Susan
Balance : Jurnal Akuntansi dan Bisnis Vol 5, No 1 (2020): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v5i1.2460

Abstract

This study aims to examine the effect of diamond fraud on financial statement fraud: an empirical study in the west kalimantan province, both partially and simultaneously. Fraud can occur in every country with different types and frequencies, because there are still potential risks of corruption in the political system that hasn’t changee. In addition, there are indications of suspicious relation between politicians and business people who explain that bribery and corruption are still present in the indonesian political system. Fraud Diamond’s research results on the financial statement fraud: empirical study in west kalimantan, shows that partially external presure and opportunity affect the financial statement farud, while rationalization and capability doesn’t affect the financial statement fraud. In addition, simultaneously external presure, rationalization, opportunity, and capability affect the  financial statement fraud of 86,4%, while the remaining 13,6% is influence by other variables not examine in this study
TAX, DEBT COVENANT AND EXCHANGE RATE (ANALISIS ATAS FENOMENA TRANSFER PRICING) Tjandrakirana, Rina; Diani, Erma
Balance : Jurnal Akuntansi dan Bisnis Vol 5, No 1 (2020): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v5i1.2456

Abstract

This research was conducted because of the research gap between previous studies. The purpose of this study was to determine the effect of taxes, debt covenants and exchange rates on the company's decision to transfer pricing. This research was conducted on all manufacturing companies listed on the Indonesia Stock Exchange (IDX). The analysis technique used is quantitative descriptive analysis.The results of this study are that tax does not affect the company's decision to apply transfer pricing. This shows that the existence of a large tax burden will not make the company decide to implement transfer pricing. Debt covenant has a significant negative effect on the company's decision to apply transfer pricing, which shows that the lower debt to equity ratio (DER) will make the company decide to implement transfer pricing.While the exchange rate has a significant negative effect on the company's decision to implement transfer pricing. These results indicate that the lower the exchange rate will make the company decide to implement transfer pricing
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL Darmawan, Akhmad; Putragita, Yudhistira; Purnadi, Purnadi; Aryoko, Yudistira Pradipta; sunardi, sunardi
Balance : Jurnal Akuntansi dan Bisnis Vol 5, No 1 (2020): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v5i1.2461

Abstract

The research aims to examine the effect of profitability and leverage on firm value with Corporate Social Responsibility as a moderating variable and company size as a control variable. The subject of this research uses manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. Data collection techniques used in this study were purposive sampling and with a sample size of 107 samples. While the data analysis techniques used in this study is classic multiple regression analysis with absolute. The analysis shows that profitability has a positive and significant effect on firm value, while leverage has a negative and significant effect on firm value, and Corporate Social Responsibility is able to moderate, then firm size has a significant positive effect on firm value
INTEGRITAS INTERNAL AUDITOR SEBAGAI VARIABEL MODERASI PENGARUH KOMPETENSI, PENGALAMAN KERJA INTERNAL AUDITOR DAN DUKUNGAN MANAJEMEN SENIOR TERHADAP EFEKTIVITAS AUDIT INTERNAL Sirajuddin, Betri; Ravember, Rafliande
Balance : Jurnal Akuntansi dan Bisnis Vol 5, No 1 (2020): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v5i1.2457

Abstract

The goal is to determine the effect of Competence, Work Experience Internal Auditor, and Senior Management Support The Effectiveness of Internal Audit with Integrity Internal Auditor as moderating variable on Public Private Bank Prabumulih. This type of research is associative research. The data used are primary and secondary data. The population is scattered and auditors working in the Public Private Bank Prabumulih total of 32 respondents. Data collection techniques by using interviews and questionnaires. Methods of data analysis used in this research is the analysis of quantitative and qualitative analysis. These results indicate that the competence positively and significantly affects the effectiveness of the Internal Audit, Internal Auditor Work Experience positively and significantly affects the effectiveness of Internal Audit, and Senior Management Support Internal Auditor positively and significantly affect the Effectiveness of Internal Audit. Competence positively and significantly affects the effectiveness of the Internal Audit Integrity moderated Internal Auditor, Work Experience positively and significantly affects the effectiveness of the Internal Audit Integrity moderated Internal Auditor,

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