cover
Contact Name
Dianita Meirini
Contact Email
dmeirini@gmail.com
Phone
+6285841547785
Journal Mail Official
balance-febi@uinsatu.ac.id
Editorial Address
Jl. Mayor Sujadi Timur No. 46 Tulungagung 66221
Location
Kab. tulungagung,
Jawa timur
INDONESIA
Balance: Journal of Islamic Accounting
ISSN : -     EISSN : 27747603     DOI : https://doi.org/10.21274/balance.v1i01.3154
Core Subject : Economy,
Islamic accounting, Corporate Islamic accounting, SMEs accounting, Public accounting, Financial Accounting, Management accounting, Taxation, Auditing
Articles 24 Documents
ANALYSIS OF HEALTH ASSESSMENT WITH CAMEL METHOD IN AN NISA'S COOPERATIVE, BLITAR CITY Ulya Nur Isnaini
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 1 No 02 (2020): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (596.055 KB) | DOI: 10.21274/balance.v1i02.3289

Abstract

This article will focus on discussing the health level of An Nisa 'Cooperative to assess the performance of cooperatives based on the regulations of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 06 / PER / DEP.6 / IV / 2016. This type of research is a type of quantitative research. The data used are financial reports and also the results of interviews from management cooperatives as primary data, and secondary data as supplementary and reinforcing data. While the data analysis technique uses data analysis techniques using the camel method and cooperative deputy regulations. The results of this study indicate that the health of the An Nisa cooperative is included in the category of supervision, therefore the Blitar Regency UMKM cooperative office will provide guidance by the cooperative. The purpose of fostering unhealthy cooperatives is to help cooperatives to improve and develop the knowledge and skills that cooperatives already have to become even better.
THE EFFECT OF TAXPAYER INCOME, TAXATION SOCIALIZATION, TAXATION SANCTIONS AND AWARENESS OF TAXPAYER OBJECTIVES TO THE COMPLIANCE OF EARTH AND BUILDING TAXATION IN WONOREJO VILLAGE, PAGERWOJO DISTRICT Yuni Kristanti
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 1 No 01 (2020): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (503.021 KB) | DOI: 10.21274/balance.v1i01.3152

Abstract

This study aims to examine the effect of taxpayer income, tax socialization, tax sanctions and awareness of taxpayers on compliance of land and building taxpayers in Wonorejo Village Pagerwojo District Tulungagung Regency partially and simultaneously. This research approach use a quantitative with primary data and secondary data. Data qollection in this study  using a questionnaire and documentation . Sampling using a purposive sampling technique with a total sample of 100 respondents. Measurement in this study uses a Likert scale. The data analysis method used is multiple linear regression analysis. The results showed that taxpayer income, tax dissemination and tax sanctions partially had a positive but not significant effect on taxpayer compliance, awareness of taxpayers partially had a significant positive effect on taxpayer compliance. Income taxpayers, taxation socialization, tax sanctions and awareness of taxpayers simultaneously have a significant positive effect on the compliance of land and building taxpayers in Wonorejo Village, Pagerwojo District, Tulungagung Regency. 
ANALYSIS OF FACTORS WHICH CAUSED STATEMENT OF BUDGETING OF APBN FUNDS IN THE END OF THE BUDGET YEAR IN THE WORKING UNITS OF SCOPE OF PAYMENT OFFICE OF BLITAR COUNTRY SERVICES Evita Intan Saputri
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 1 No 01 (2020): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (680.101 KB) | DOI: 10.21274/balance.v1i01.3154

Abstract

APBN which tends to increase every year, but not followed by a good absorption pattern. This causes a buildup of disbursement of APBN funds at the end of the fiscal year. This can result in losses for the country. This study discusses the factors that caused the accumulation of disbursement of APBN funds at the end of the fiscal year. This study aims to analyze the factors that cause the accumulation of disbursement of APBN funds at the end of the fiscal year in the scope of payment of the Blitar State Treasury Service Office. The method used is a quantitative associative type. Direct researchers give questionnaires to respondents to get data. The results of data analysis showed that the eight factors consisted of administration, human resources, planning, procurement of goods and services, mutations of officials, providers of goods and services, regulations, and internal. Factors of official and internal mutations affect the buildup of funds disbursement. While administrative factors, human resources, planning, procurement of goods and services, providers of goods and services, and regulations have no effect. In silmutan administration, human resources, planning, procurement of goods and services, mutations of officials, providers of goods and services, regulations, and internal positive and significant effect on the accumulation of disbursement of APBN funds.
THE EFFECT OF CORPORATE GOVERNANCE AND QUALITY OF REPORTING ON FIRM VALUES Dianita Meirini
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 1 No 01 (2020): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (628.396 KB) | DOI: 10.21274/balance.v1i01.3160

Abstract

The purpose of this study is to examine the effect of corporate governance and reporting quality on firm value. This study replicates the research conducted by Siagian in 2002. The study examined the effect of the corporate governance index and the quality of financial statement disclosures on firm value. However, this study has differences in the measurements used in Siagian research. In line with the changes in SAK, Bapepam issued a financial statement disclosure checklist whose use is based on Bapepam Rule number VIII.G.7. In this study, researchers aimed to examine the corporate governance index produced through research by The Indonesian Institute for Corporate Governance (IICG) and the quality of reporting using the new checklist standard issued by Bapepam in its influence on company value. This study uses secondary data, from companies registered in the Corporate Governance Perception Index (CGPI) in 20011-2013. The analytical method used is multiple linear regression. The results of this study indicate that the corporate governance index has a significant positive effect on firm value. However, the quality of reporting measured through the disclosure score of financial statements is negatively related and not significant to the value of the company. This shows that investors do not pay much attention to the quality of financial statement disclosures as a basis for determining investment decisions.
THE EFFECT OF GOOD CORPORATE GOVERNANCE ON CORPORATE VALUES ON COMPANIES LISTED IN JAKARTA ISLAMIC INDEX eliya dwi nurianti
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 1 No 01 (2020): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.987 KB) | DOI: 10.21274/balance.v1i01.3183

Abstract

The purpose of this research is to determine the effect of Good Corporate Governance on Company Value in Companies Listed in the Jakarta Islamic Index 2016-2018. Used independent variables namely institutional ownership, independent commissioners and audit committees. While the dependent variable is the value of the company. This type of research is quantitative. The sampling technique used purposive sampling, and the type of data is secondary data. The data analysis techniques used are normality test, classic assumption test, multiple linear regression test and hypothesis test. This type of research is quantitative. The sampling technique used purposive sampling, and the type of data is secondary data. The data analysis techniques used are normality test, classic assumption test, multiple linear regression test and hypothesis test. Based on the results of the analysis it can be concluded that partially institutional ownership has a negative and significant effect on the value of the company, independent commissioners have a positive and significant effect on the value of the company and the audit committee has a negative and no significant effect on the value of the company in companies listed in JII in 2016-2018. While simultaneously institutional ownership variables, independent commissioners and audit committees have a significant effect on firm value
APPLICATION OF INVENTORY ACCOUNTING INFORMATION SYSTEM AN EFFORT TO IMPROVE INTERNAL CONTROL MATERIAL WAREHOUSE AT MODJOPANGGOONG SUGAR PLANT, TULUNGAGUNG Khubatul Jannah
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 1 No 01 (2020): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.398 KB) | DOI: 10.21274/balance.v1i01.3291

Abstract

Abstract: The application of inventory accounting information systems in the Modjopanggoong Tulungaung Sugar Factory material warehouse plays an important role in internal control. Internal control must be carried out properly so that there are no mistakes in carrying out existing procedures so as to minimize fraud. The study was conducted at the Modjopanggoong Sugar Factory Tulungagang which is engaged as a manufacturing company. This research uses a qualitative descriptive method involving 5 informants both internal and external informants. The results of this study that the application of accounting information systems in internal control for material inventory at the Modjopanggoong Sugar Factory is good although there are obstacles but it can still be resolved properly, because the employees in each section always carry out procedures well and the head office always oversees the activities of the Factory Modjopanggoong Sugar Tulungagung.
TINJAUAN PSAK 107 ATAS IMPLEMENTASI AKAD IJARAH DI KSPP SYARIAH BMT ARMA vania sila Afriani
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 1 No 01 (2020): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (491.483 KB) | DOI: 10.21274/balance.v1i01.3398

Abstract

Artikel ilmiah ini membahas tentang akad ijarah untuk pembiayaan berupa sewa jasa di KSPPS BMT Arma yang dimana mekanisme pemberian sewanya melalui surat kuasa bukan berupa aset. Pencatatan akad ijarah dalam artikel ini akan ditinjau dari PSAK 107. Tujuan dari penelitian ini adalah untuk mengetahui apakah KSPPS BMT Arma sudah menerapkan PSAK 107 untuk pencatatan laporan keuangan dalam akad ijarah. Metode yang digunakan dalam artikel ini adalah metode deskriptif yang saya dapatkan melalui observasi, wawancara dan dokumentasi. Dalam akad ijarah hanya bisa digunakan untuk pembiayaan berupa pembiayaan jasa contohnya pendidikan, kesehatan, haji, umroh, pertanian, perdagangan, dan penikahan. Dibutuhkan komitmen yang baik antara pihak BMT dan nasabah yang memerlukan sewa agar terciptanya kerjasama seperti yang diharapkan.
FACTORS OF INFLUENCE OF CAREER SELECTION OF ACCOUNTING STUDENTS AS PUBLIC ACCOUNTANTS IN SHARIA ACCOUNTING DEPARTMENT FACULTY OF ISLAMIC ECONOMIC AND BUSINESS, STATE ISLAMIC INSTITUT TULUNGAGUNG LANTIP SUSILOWATI BINTI SUWADJI
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 1 No 02 (2020): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.174 KB) | DOI: 10.21274/balance.v1i02.3586

Abstract

Based on the description from the Ministry of Research and Technology, accounting department is ranked the second most chosen 2017 SBMPTN exam participants after management majors. This happens because the notion of bright future prospects is still inherent in students majoring in accounting. A career in accounting is arguably the dream of many people. Besides having promising prospects, career advancement can be guaranteed. Plus, employment opportunities for the accounting field are very broad and wide open, one of which is as a public accountant who has a broad scope of work. This research uses quantitative approaches with types of descriptive research. The data was collected through a questionnaire method with a purposive sampling technique. The amount of sample used in this study was 130 respondents. Where the responses are students of semester 5 and 7 of Sharia accounting department of the State Islamic Institute Tulungagung. Furthermore, the questionnaire data that has been obtained is subsequently analyzed with multiple linear regression with provisions that have fulfilled the validity test, reliability test and classic assumption Test, then analyzed by T-Test and F-Test. The results of this study indicate that: Professional training and social values results positively and significantly in the career selection of accounting students for public accountants; Professional recognitionand work environment research does not influence this factor does not influence accounting students in choosing a career as a public accountant; Social values ​​are considered as the most dominant factor influencing accounting students in career selection as a public accountant.
THE ANALYSIS OF IMPLEMENTATION ACTIVITY BASED COSTING TO DETERMINING THE COST OF PRODUCTION ASSESSED IN ISLAMIC PERSPECTIVES AT PT. REKATANI DHARMA JAYA, SUMBERGEMPOL Tika Maulina
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 1 No 02 (2020): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (536.584 KB) | DOI: 10.21274/balance.v1i02.3806

Abstract

The research background interested that calculation of cost price production conducted by PT. Rekatani Dharma Jaya still use Traditional System. In the islamic factory also must be based on islamic to note down the financial transaction and also a honesty, so factory's worker did that conflicting of islamic law. `In this research used to quantitative approach with descriptive research. The data resource got that were secondary and premiere data. The collecting data in this research were documentation and observation. The analysis data whereas used suitable formulation by Activity Based Costing method. The result of this research are : (1) The calculation of cost price per unit production petroganic menure by traditional system as wide as 612,47, (2) The results calculation cost price petraganic menure used to Activity Based Costing 806,53, (3) The result analysis indicated that Activity Based Costing if compare the traditional method the result provides that larger with difference +194,06. (4) Activity Based Costing can applied on PT. Rekatani Dharma Jaya factory by a product, (5) The Activity Based Costing application to observe of Islamic Perspective to indicates that PT. Rekatani Dharma Jaya was conducted Activity Based Costing based on islamic perspective well.
THE EFFECT OF LIQUIDITY, SOLVABILITY, BINDING TIME, AND AUDITOR CHANGES ON THE AUDIT DELAY OF MANUFACTURING COMPANIES ON INDONESIA STOCK EXCHANGE LIST Vina Putri Utami
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 1 No 02 (2020): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (572.873 KB) | DOI: 10.21274/balance.v1i02.3809

Abstract

This research is motivated by the importance of paying attention to audit delay in the delivery of financial reports and audit reports. This report is used for decision making, so the audit report must be submitted on time. So that the factors that can affect the audit delay need to be considered, for example liquidity, solvency, the length of the engagement, and the change of auditors. The purpose of this study is to examine the effect of the variable liquidity, solvency, length of engagement, and auditor turnover on audit delay of manufacturing companies listed on the IDX. Using this type of associative research and sampling using purposive sampling, the research shows the following results. Partially the liquidity, solvency, engagement period and auditor turnover variables have a significant effect on the audit delay of manufacturing companies listed on the IDX. Simultaneously, the variable liquidity, solvency, engagement period and auditor turnover have a significant effect on audit delay for manufacturing companies listed on the IDX.

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