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Dianita Meirini
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balance-febi@uinsatu.ac.id
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Jl. Mayor Sujadi Timur No. 46 Tulungagung 66221
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INDONESIA
Balance: Journal of Islamic Accounting
Published by Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung
ISSN : -     EISSN : 27747603     DOI : https://doi.org/10.21274/balance.v1i01.3154
Core Subject : Economy,
Economics, Econometrics & Finance
Islamic accounting, Corporate Islamic accounting, SMEs accounting, Public accounting, Financial Accounting, Management accounting, Taxation, Auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol 2 No 02 (2021): Balance: Journal of Islamic Accounting" : 5 Documents clear
THE IMPLEMENTATION INTERNAL CONTROL OF ACCOUNT RECEIVABLE IN KUD TANI WILIS SENDANG TULUNGAGUNG Annisaa Miftahul Ni'mah; Novi Khoiriawati
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 2 No 02 (2021): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (756.033 KB) | DOI: 10.21274/balance.v2i02.4891

Abstract

The background to this research is that the KUD Tani Wilis Sendang Savings and Credit Unit is one of the cooperatives that provide debt and credit services to help the economy of the surrounding community. In its operational activities, the Savings and Credit Unit of Tani Wilis has an internal control of receivables which is a process or a plan implemented by the management to support the success of the company. Internal control is very important, where if one of its components is not respected, there will be a synchrony between the objectives of the company and the reality. The objectives of this study are (1) to assess the application of internal control of receivables based on the COSO framework, (2) to describe the obstacles to the implementation of internal control of receivables in the Savings and Credit Unit by KUD Tani Wilis Sendang, and (3) describe solutions to overcome obstacles to the implementation of internal control over receivables. The method of this study uses a qualitative approach. The data sources obtained are primary and secondary data. Data were collected through interviews, observations and questionnaires. The data analysis technique used is triangulation. The results showed that (1) the implementation of internal control of receivables at the KUD Tani Wilis Sendang Credit and Savings Unit had been implemented with a score of 70.8%. (2) The obstacles encountered by the Savings and Loans Unit of KUD Tani Wilis Sendang are non-performing debts caused by customers who do not want to pay their debts. (3) The solutions given to overcome the obstacles are customer analysis and the imposition of fines and forfeiture of collateral. The results of this study are expected to provide information and input to KUD Savings and Credit Unit Tani Wilis Sendang to optimize the implementation of internal debt control
THE EFFECT OF PRODUCTION COSTS, OPERATIONAL COSTS, MARKETING COSTS AND PROMOTIONAL COSTS ON NET PROFIT WITH SALES VOLUME AS INTERVENING VARIABLES IN PT GUDANG GARAM TBK 2015-2019 Dedi Suselo; Miftahur Rohmah
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 2 No 02 (2021): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (712.699 KB) | DOI: 10.21274/balance.v2i02.5376

Abstract

Net income is a component for measuring the success of a company. Several factors that affect net income are the amount of production costs, operational costs, marketing costs and promotional costs incurred by the company. The purpose of this study is to discuss the effect of independent variables on production costs, operational costs, marketing costs and promotional costs on net income through sales volume as an intervening variable with the research object at PT Gudang Garam Tbk for the period 2015 to 2019. Analysis of the data used in This study uses the classical assumption test, multiple linear regression, path analysis test and for the hypothesis the t test and F test are used. The results show that partially production costs, operational costs, marketing costs and promotional costs have a significant effect on net income. Simultaneously production costs, operational costs, marketing costs, promotion costs and sales volume have a significant effect on net income. Sales volume is able to mediate between production costs, operational costs, marketing costs and promotion costs on net income. Suggestions for further researchers are to add variables related to the level of net income such as long-term debt or can use intervening variables other than sales volume in increasing net income such as selling prices
DETERMINING FACTORS AFFECTING THE LEVEL OF SHARIA ACCOUNTING UNDERSTANDING Dyah Pravitasari; Aida Hanum Mahmudah
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 2 No 02 (2021): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (658.311 KB) | DOI: 10.21274/balance.v2i02.5377

Abstract

The Muslim community in Indonesia uses Islamic law in everyday life, including in social and economic life. Humans fulfill their needs, namely by bartering goods owned by others so that there is no need for recording transactions. Along with the development of the times, humans have difficulty in exchanging goods with other goods because these goods are sometimes not worth the value of the desired goods. This led to less efficient bartering at that time. In the end, humans found a medium of exchange, namely money. Merchants keep records in a simple way. The development of accounting management reached the highest level during the Abbasid Daula. At this time accounting is classified into several specialties such as currency accounting, and book auditing/auditing. Accounting was first recognized in Indonesia around the 1960s and is conventional in nature. Adaptation of accounting developments from Italy. The development of Islamic accounting in Indonesia cannot be separated from the existence of Bank Muamalat Indonesia which was the first Islamic bank in Indonesia in 1991 which officially operated in 1992. It was only in 2002 that an idea and thought emerged on the existence of Islamic accounting, and began to be applied after the existence of standards Islamic banking accounting and the existence of Islamic accounting institutions. Since then, the need for Islamic accounting is needed for the development of society
THE EQUITY, DIRECT MATERIALS, DIRECT LABOR, PRODUCTION COST, AND PROMOTION COST: HOW THESE CAN EFFECT TO REVENUE-SHARIA PERSPECTIVE Ristu Dwi Putri; Dianita Meirini
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 2 No 02 (2021): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.115 KB) | DOI: 10.21274/balance.v2i02.5414

Abstract

Abstract: This study aims to to 1. Test the significance of the effect of capital on the business ncome of Yon Vandel Marble Craftsman. 2. Testing the significance of the nfluence of raw materials on the business ncome of Yon Vandel Marble Craftsman. 3. Testing the significance of the effect of labor wages on the business ncome of Yon Vandel Marble Craftsman. 4. Testing the significance of the effect of production on the business ncome of Yon Vandel Marble Craftsman. 5. Testing the significance of the effect of promotion costs on the business ncome of Yon Vandel Marble Craftsman. 6. To examine the significance of the effect of capital, raw materials, labor wages, production and promotion costs simultaneously on the business ncome of Yon Vandel Marble Craftsman.This study uses a quantitative approach with the type of associative research. The sampling technique used a saturated sampling technique with a total sample of 36 quarterly financial statements of Yon Vandel Marble Craftsman 2011-2019. This study uses secondary data. The measurement scale n this study uses a ratio scale. The data analysis method used s multiple linear regression analysis. The results of this study are 1. Capital partially has a significant positive effect on the business ncome of Yon Vandel Marble Craftsmen. 2. Partial raw materials have a positive but not significant effect on the business ncome of Yon Vandel Marble Craftsman. 3. Labor wages partially have a significant positive effect on the business ncome of Yon Vandel Marble Craftsman. 4. Production partially has a positive but not significant effect on the business ncome of Yon Vandel Marble Craftsman. 5. Promotional costs partially have a positive but not significant effect on the business ncome of Yon Vandel Marble Craftsman. 6. Capital, raw materials, labor wages, production and promotion costs together have a significant positive effect on the business ncome of Yon Vandel Marble Craftsman. Keywords: Raw Materials, Promotional Costs, Capital Income, Production, Labor Wages, Micro Enterprises
THE EFFECT OF TAX RATE, TAX AWARENESS AND PENALITIES ON TAX PAYER COMPLIANCE AT SMEs IN REJOTANGAN TULUNGAGUNG Novita Eksanti Rahayu; Citra Mulya Sari
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 2 No 02 (2021): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.102 KB) | DOI: 10.21274/balance.v2i02.5415

Abstract

Abstract The purpose of this research is to examine the effect of tax rates on taxpayer compliance of SMEs in Rejotangan Tulungagung district. To test the effect of sensitization on taxpayer compliance with SMEs in Rejotangani Tulungagung District, to examine the effect of tax penalties on SMEs taxpayer compliance in Rejotangani Tulungagung District. To examine the effect of tax rates, tax awareness and penalties on taxpayer compliance by SMEs in Rejotangan Tulungagung District. The research approach used is a quantitative approach, of the associative research type. The population used in this study consisted of all SMEs in Rejotangan district, with a total of 85 SMEs selected using the random sampling technique. Data analysis used the multiple linear regression method. The results of this study, namely: (1) There is a significant effect of tax rates on taxpayer compliance of SMEs actors in Rejotangan Tulungagung district. The amount of the tax rate which is the stipulation also makes the reason why the taxpayer pays the tax. (2) There is a significant effect of sensitization on tax compliance of SMEs in Rejotangan Tulungagung district. Taxpayers make tax payments due to self-awareness or encouragement from other parties. (3) Tax penalties have a significant effect on taxpayer compliance of SMEs actors in Rejotangan Tulungagung district. The application of tax penalties that create a deterrent effect, so that subsequent payments are better directed. (4) There is a significant effect of tax rates, awareness and tax penalties on taxpayer compliance of SMEs actors in Rejotangan Tulungagung district. Therefore, it is important for the parties involved to consider various factors that influence taxpayer compliance. Keywords: SMEs, tax rate, tax awareness, penalties for taxpayer compliance

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