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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 124 Documents
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ANALISIS PREDIKSI KEBANGKRUTAN DENGAN MENGGUNAKAN MODEL ALTMAN Z SCORE PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA Sartika, Umi
Balance : Jurnal Akuntansi dan Bisnis Vol 2, No 1 (2017): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v2i1.1165

Abstract

ABSTRACTThe aim of this research is to test whether the altman model (z score) could be used to predict bankruptcy in the public companies in Indonesia Stock Exchange. Altman  z score is one of the multivariate analysis-model which is useful to predict the company bankruptcy with the trusted accuracy level. This sample selection was done by purposive judgement sampling method. The sample used was 16 companies from all public company listed in the Indonesia Stock Exchange (IDX) periode 2012-2016. While the source of this research data was collected from the company financial reporting in Indonesia Stock Exchange (IDX). The data was processed by the method of the z score formula Z = 1,2X1 + 2,4X2 + 3,3X3 + 0,64X4 + 1,0X5. With the description of Z <1,81 the company categorized into companies that will be bankrupt, the value Z 1,81< 2,99 then the company is considered to be in the grey area of bankrupt enterprises the possibility area and some are not, and the value  of Z  > 2,99 the the company is is a very healthy state so that the probability of bankruptcy is very little going on. The result of this research shows that almost of the public companies are in the bankrupt position with the different bankruptcy level
ANALISIS PENDAPATAN ASLI DAERAH (PAD) TERHADAP KEMAMPUAN PEMBIAYAAN KEUANGAN DAERAH KABUPATEN MUSI BANYUASIN Asoka, Rano
Balance : Jurnal Akuntansi dan Bisnis Vol 2, No 1 (2017): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v2i1.1168

Abstract

ABSTRACT This study aimed to determine the ability of local revenue (PAD) to the regional finance of Musi Banyuasin Regency. The object of this research is Musi Banyuasin Regency. Data analysis technique used in this research was qualitative analysis technique. The results of this study indicated that the ratio of finance (Decentralization degree) showed that the ability of the original income of the district government of Musi Banyuasin could be said to be not good / independent. It was because the average comparison between Local Own Revenue (PAD) to the Total Revenue District Government of Musi Banyuasin less than 50%. Effectiveness ratio showed that on average from 2010 to 2014 amounted to 103.23%. This could be said to be effective because with the target set was worth more than 100%. With the realization of local revenues on average by 103.23%, the Local Own Revenue (PAD) of Musi Banyuasin Regency based on the ratio of the effectiveness of local revenue was good enough. The degree of Fiscal Autonomy (DOF) of 4.31% with very less criteria. This means that the tendency of the ability of local government of Musi Banyuasin Regency in self-financing activities of government administration, development and service to the community was still very low. Routine Capability Indicators (IKR) of Musi Banyuasin Regency from 2012 to 2014 were up down, on average Index Routine Capability (IKR) was 4.23% with very less criteria. This indicated that the Government of Musi Banyuasin Regency was dependent on the central government
PENGARUH FAKTOR DEMOGRAFI DAN KEADAAN SOSIAL EKONOMI TERHADAP PENERAPAN SISTEM E-FILLING Septa Aryani, Dwi
Balance : Jurnal Akuntansi dan Bisnis Vol 3, No 1 (2018): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v3i1.1161

Abstract

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.
PENGELOLAAN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN FOOD AND BEVERAGE Arifin, Mohammad Aryo
BALANCE : JURNAL AKUNTANSI DAN BISNIS Vol 3, No 1 (2018): BALANCE : JURNAL AKUNTANSI DAN BISNIS
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v3i1.1155

Abstract

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.
PENGELOLAAN DANA DESA DENGAN PENDEKATAN GOOD GOVERNANCE (STUDI KASUS PADA 19 DESA DI KECAMATAN MERAPI BARAT KABUPATEN LAHAT) Ghozali, Rosalina; Hari, Kurnia Krisna
Balance : Jurnal Akuntansi dan Bisnis Vol 2, No 2 (2017): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v2i2.1176

Abstract

ABSTRACT This study aims to determine the management of village funds with a good governance approach in 19 villages in West Merapi District Lahat District. The formulation of the problem in this study is How Implementation of Village Fund Management done on 19 Villages In West Merapi District Lahat Regency?. Are the principles of good governance applied in managing the Village Funds in 19 villages of West Merapi district of Lahat regency? The research sample consisted of 19 villages of West Merapi sub-district of Lahat Regency. The data used is the result of data processing questionnaire. The results showed that the implementation of village fund management with Good Governance approach based on the analysis of accountability, transparency and participatory variables that the village government has followed the procedures established according to the Minister of Home Affairs Regulation. The village government has also taken into account the costs and benefits, as well as prioritizing the public interest in determining the village fund program in the aim of prospering the people.
PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP HARGA SAHAM (Studi Kasus Pada Perusahaan Asuransi yang Terdaftar Di Bursa Efek Indonesia Periode 2015 sampai dengan 2017) Annisa, Mutiara Lusiana; Amalia, Rizki Fitri
Balance : Jurnal Akuntansi dan Bisnis Vol 3, No 2 (2018): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v3i2.1252

Abstract

This research purpose to know and explaining the effect of capital structure and profitability stock prices case of studies at the insurance companies that listed on the Indonesia Stock Exchange from period time of 2015 untul 2017. The type of research used is explanatory causality research with quantitative approach. Based on sampling technique “purposive sampling” researcher used 11 companies that meets the criteria. The method of analysis used in this research is statistical descriptive analysis multiple linear analysis. The result of the methods show that the capital structure and profitability have a significant effect on the structure of the stock price. The results of research for capital structure has an insignificant the stock price and profitability has a significant the stock price.
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
PENGARUH JUMLAH OBJEK WISATA, JUMLAH WISATAWAN DAN TINGKAT HUNIAN HOTEL TERHADAP PENDAPATAN ASLI DAERAH DENGAN PENERIMAAN SEKTOR PARIWISATA SEBAGAI VARIABEL MODERATING PADA DINAS PARIWISATA KOTA PALEMBANG Sabrina, Nina; Mudzhalifah, Irma
Balance : Jurnal Akuntansi dan Bisnis Vol 3, No 2 (2018): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v3i2.1449

Abstract

The formulation of the problem in this study is how is the influence of the number of tourist objects, the number of tourists and the level of hotel occupancy on local revenue with tourism sector acceptance as a Moderating variable which aims to determine the effect of the number of tourist objects, the number of tourists and hotel occupancy rates on revenue tourism sector as a moderating variable. The type of research used is associative. The independent variables used in this study are the number of attractions, number of tourists and hotel occupancy rates. The dependent variable in this study is regional original income with tourism sector revenue as a moderating variable. Data analysis using multiple linear regression with Pure regression model. The results of this study indicate that the number of tourist objects, number of tourists, and occupancy rates have a significant simultaneous influence on PAD, number of tourist objects, number of tourists, and hotel occupancy rates have a significant influence on PAD with the acceptance of the tourism sector as a variable Moderating; The number of attractions has a simultaneous influence on PAD with the acceptance of the tourism sector as a moderating variable; Acceptance of the Tourism Sector as a Moderating Variable cannot moderate the Number of Tourists towards PAD and Acceptance of the Tourism Sector as a Moderating Variable weakening the influence of Hotel Occupancy Rate on PAD. The number of tourist objects has a significant partial effect on PAD; The number of tourists does not have a significant partial effect on PAD; Hotel Occupancy Rate has a significant influence partially on PAD. It can be concluded that the Acceptance of the Tourism Sector as a moderating variable used in this study actually weakens the relationship between the Number of Attractions, Number of Tourists and Hotel Occupancy Rate as for Regional Original Revenue (PAD)
PENGARUH INFLASI, TINGKAT SUKU BUNGA, KURS, HARGA MINYAK DUNIA DAN HARGA EMAS DUNIA TERHADAP IHSG DAN JII DI BURSA EFEK INDONESIA Sartika, Umi
Balance : Jurnal Akuntansi dan Bisnis Vol 2, No 2 (2017): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v2i2.1180

Abstract

ABSTRACT  The research aims to investigate empirically the influence of selected macroekonomic variables. The research design is associative. Independent variabel  are  inflation, Bank Indonesia certificate rate, the exchange rate of IDR, World Oil Price and World Gold Price on Indonesia Composite Index and Jakarta Islamic Index at The Indonesia Stock Exchange (IDX). This paper examines the direct effect of selected macroeconomic variabel on Indonesia Composite Index and Jakarta Islamic Index. The data is taken from the monthly closing price of each dependent and independent variables. The sampling method used in this study is the sample saturated and obtained a sample of 60 months of data closing price. The data used are secondary data collection methods of data documentation. The analysis which used in this research is multiple linier regression analysis, F test and t test. The result of calculations using Eviews 8, showed that: the result hypothesis F test, obtained value of Fcompute > Ftable, means that there is the influence of inflation, Bank Indonesia certificate rate, the exchange rate of IDR, World Oil Price and World Gold Price together on Indonesia Composite Index and Jakarta Islamic Index. While result of the hypothesis t test, showed that inflation, Bank Indonesia certificate rate, the exchange rate of IDR, World Oil Price and World Gold Price partially had not influence on Indonesia Composite Index and Jakarta Islamic Index

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