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Balance: Journal of Islamic Accounting

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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 40 Documents

1 2 3 4

THE EFFECT OF LIQUIDITY, SOLVABILITY, BINDING TIME, AND AUDITOR CHANGES ON THE AUDIT DELAY OF MANUFACTURING COMPANIES ON INDONESIA STOCK EXCHANGE LIST Nur Hikma
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 1 No 02 (2020): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

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.

THE EFFECT OF TRANSPARATION, ACCOUNTABILITY, COMMUNITY PARTICIPATION, INTERNAL CONTROL AND VILLAGE GOVERNMENT ACCOUNTING COMPETENCE ON COMMUNITY EMPOWERMENT IN BETAK VILLAGE KALIDAWIR TULUNGAGUNG Muhammad Syahrul Hidayat; Elok Rafika Sari
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 2 No 01 (2021): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

The purpose of this research is to analyze the influence of transparency, accountability, community participation, internal control and accounting competence on the empowerment of the Betak village community simultaneously and partially using multiple linear regression. The test method was carried out using primary data by distributing questionnaires and then analyzed using the SPSS 16 application. The results of this study indicate that partially there are two variables that have a significant effect on community empowerment, namely accountability and community participation, while the other three variables have no effect. Meanwhile, the variables of transparency, accountability, community empowerment, internal control and accounting competence simultaneously affect community empowerment with a total effect of 85.3%.

OPTIMIZATION OF CASH FLOW MANAGEMENT DURING THE COVID-19 PANDEMIC IN THE HOME INDUSTRY OF THE FOOD AND CATERING BUSSINES IN TULUNGAGUNG REGENCY MARLILA NUR'AINI; LANTIP SUSILOWATI
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 2 No 01 (2021): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Covid-19 Pandemic that hit Indonesia had an impact on the national economy.. The purpose of this research is to find out how home industry efforts to manage its finances in order to maintain cash flow stability so that the company can survive and thrive amid the Covid-19 pandemic. The focus of the research was on the home industry and catering bussines in Tulungagung by taking four objects as sample, they are Home Industry dry food “SUIIP”, Home Industry wet food “Nisel Gallery”, catering bussines “Awaliyah Catering”, and Home Industry “Atastyfood Tulungagung”. The method used in this research is descriptive qualitative with data collection using interview techniques, observation, and documentation. Meanwhile, the analysis technique uses an inter-incentive approach. The results of this study show that the Covid-19 pandemic has had quite an impact on the home food industry and catering bussines in Tulungagung regency. Bussines management is carried out by maintaining the circulation of capita turnover, actively inovating products, and expanding market share with online media. With these efforts, the home industry of the food and catering bussines in Tulungagung regency can maintain productivity and maintain a stable cash flow.

COST VOLUME PROFIT ANALYSIS AS A PROFIT PLANNING INSTRUMENT Siti Mahmudah; Dianita Meirini
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 2 No 01 (2021): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Abstract: Profit planning is very important for the survival of the company because with profit planning, management can manage the strategies used in the company. One of the tools to do profit planning is to analyze the cost of profit volume. These three components are closely related in a company's profit planning. Cost, volume and profit analysis (Cost Volume Profit Analysis) is the main element in preparing the income statement in a company. Cost, volume and profit analysis is an examination of how total revenue and total costs change as sales volume changes. The method and type of research used is descriptive qualitative with primary data sources and secondary data, which is processed with the help of Microsoft Excel application to separate several cost data, as well as processing financial data with analysis of margin of safety, break even point, margin of safety, and analysis. profit planning. The results of this study are the MSMEs of Herbal Medicine Powder Sari Alam Trenggalek from 2018-2020 sales are always above the break even point with a high margin of safety ratio. The profit target in 2020 is not in accordance with the plan. Therefore, MSME Herbal Medicine Bubuk Sari Alam Trenggalek must increase the selling price of each product by 25% and increase sales volume by 16,439 units so that the planned profit target is achieved.

FACTORS THAT INFLUENCE ACCOUNTING STUDENT'S INTEREST IN A CAREER AS PUBLIC ACCOUNTANT GALUH DWI SEKARINI; Novi Khoiriawati
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 2 No 01 (2021): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Abstrak: Penelitian ini dilatar belakangi oleh sedikitnya tenaga kerja akuntan profesional di Indonesia sehingga mengakibatkan persaingan yang ketat dengan negara lain. Dan kurangnya minat sarjana akuntansi mengambil profesi sebagai akuntan menjadi salah satu penyebabnya. Maka dari itu, dengan diketahuinya pilihan karir yang diminati mahasiswa, maka dapat diketahui mengapa seseorang memilih karir tersebut. Minat dan rencana karir yang jelas akan sangat berguna dalam menentukan karir dimasa mendatang. Rumusan masalah dalam penelitian ini meliputi : 1) Apakah penghargaan finansial berpengaruh terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik? 2) Apakah pengakuan profesional berpengaruh terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik? 3) Apakah pertimbangan pasar kerja berpengaruh terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik? 4) Apakah risiko profesi akuntan berpengaruh terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik? 5) Apakah penghargaan finansial, pengakuan profesional, pertimbangan pasar kerja, dan risiko profesi akuntan berpengaruh terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik? Dalam penelitian ini pendekatan yang digunakan adalalah pendekatan kuantitatif, jenis penelitian deskriptif. Sumber data yang digunakan adalah data primer dengan jumlah sampel sebanyak 165 responden. Teknik pengumpulan data yang digunakan adalah kuesioner. Pengolahan data menggunakan SPSS 26 untuk uji validitas, reliabilitas, uji normalitas, uji multikolinieritas, uji heteroskedastisitas, uji autokorelasi, serta uji regresi linier berganda (uji t dan uji F). Hasil penelitian ini menyimpulkan bahwa secara parsial variabel penghargaan finansial, pengakuan profesional, pertimbangan pasar kerja, dan risiko profesi akuntan berpengaruh positif dan signifikan terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik pada mahasiswa akuntansi syariah IAIN Tulungagung.

COMPARATIVE ANALYSIS OF ECONOMIC ORDER QUANTITY (EOQ) METHOD WITH JUST IN TIME (JIT) METHOD AS PLANNING AND CONTROLLING OF BATAKO RAW MATERIAL SUPPLY AT UD. ULINNUHA Pifi Nuryani; Elmi Rakhma Aalin
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 2 No 01 (2021): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

The purpose of this study is to compare the planning and controlling of the supply of brick raw materials between the Economic Order Quantity (EOQ) method and the Just In Time (JIT) method at UD Ulinnuha. In addition, this study also purposes to determine which methods should be applied to UD Ulinnuha from both methods. Interviews, observations, and documentation are used to get data on purchase costs, usage, storage, and ordering of raw materials. The type of research used in this study is applied research. The results of this study indicate that both methods, both EOQ and JIT can work appropriately and optimally at UD Ulinnuha. But the two methods are not suitable if applied to UD Ulinnuha because if using the JIT method, the storage warehouse is inadequate to accommodate the raw material inventory. If using the EOQ method the warehouse can accommodate raw material inventory, but in real terms, the warehouse can`t accommodate raw materials according to the maximum inventory calculation results. So that the two methods are not recommended by researchers and are recommended to continue using company policies because company policies have taken into account the conditions in the field.

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

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

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

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

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

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

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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