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Balance : Jurnal Akuntansi dan Manajemen

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Published by Lembaga Riset Ilmiah

ISSN : 28292138 EISSN : 28292138 DOI : -

Core Subject : Economy, Science,

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Balance : Jurnal Akuntansi dan Manajemen is a manuscript publication media that contains the results of Research in Accounting & Management that applies for peer review. Manuscripts published in Balance Jurnal Akuntansi dan Manajemen contain the results of scientific research, original articles, and new scientific reviews, Balance: Journal of Accounting and Management accepts manuscripts in research fields that include scientific fields: Financial Accounting, Government Accounting, Sharia Accounting, Audit, Accounting system, Tax Accounting, Sharia Banking, Human Resource Management, Financial Management, Marketing Management, Strategic Management, Electronic Marketing, Business, and Entrepreneurship.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 54 Documents

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Pajak Bumi Dan Bangunan Dalam Perspektif Peningkatan Pendapatan Asli Daerah Kota Medan Edisah Putra Nainggolan
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

This study aims to analyze Land and Building Tax (PBB) receipts in the Perspective of Increasing Regional Original Income (PAD). Building land tax is a tax on land or buildings that are owned, controlled, and or utilized by individuals or entities, except for areas used for plantation, forestry and mining business activities. In accordance with the regulations of law no. 28 of 2009 a new type of tax levied by the regions is the property tax. In this research, the realization of land tax revenue will be reviewed. From the results of the study, it was found that land and building tax revenues in the city of Medan almost reached the specified target. There is an increase in tax revenue every year.

Pelayanan Permasalahan Dan Penempatan Tenaga Kerja Pada Dinas Tenaga Kerja (Disnaker) Kota Medan Tawarni Roha Harahap; Zuhrinal M. Nawawi
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

The problem of employment is a dilemma that has a high complexity, but it demands to be addressed immediately because if it is not addressed it will increase the number of unemployed, while the future trend of growth in employment opportunities is relatively small, this will lead to a larger gap between job seekers and opportunities. available, will then have implications in various aspects of people's lives such as decreasing purchasing power, and increasing the number of poor people. The consequences will continue in the ability of education, health, and people's welfare. This study aims to find out the efforts or policies of the Medan City Manpower Service to provide employment placement services to 2 parties, namely job seekers and companies providing job opportunities, not only that the role of the Medan City Manpower Office can mediate disputes between workers and companies due to concurrency of work energy experiencing Termination of Employment (PHK) and prizes. Rights and employment guarantees. This research was conducted through interview guidelines with narrative research, the author directly observed the field. The availability of a skilled workforce and education is one of the formal conditions for company field providers, of course, the Medan City Manpower Office must be able to prepare skills training for job candidates. Provision of information technology where job market services using an online system are not yet available so that the process of registering job seekers, making yellow cards, registering job vacancies, and presenting job market issues still uses a manual system

Analisis Sistem Akuntansi Penggajian Pegawai Negeri Sipil Pada Dinas Kependudukan Dan Pencatatan Sipil Kabupaten Langkat Nila Dera Prisna; Kusmilawaty Kusmilawaty
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

The Department of Population and Civil Registration of Langkat Regency is a government agency engaged in population administration and civil registration services. In carrying out their duties, Civil Servants receive a salary for their performance. Matters that include the payroll accounting system are related to employee payroll issues. The method used in this research is descriptive qualitative method where this method only focuses on the civil servant payroll accounting system at Disdukcatpil Langkat Regency. The results in this study show that the payroll accounting system at Disdukcatpil Langkat Regency is good, salary payments are paid regularly every month in accordance with the basic salary obtained along with allowances and deductions. The scale used is a double scale whose salary system is determined not only on the basis of rank but on the results of the work he does and his job responsibilities

Pengaruh Harga, Kualitas Produk Dan Suasana Toko Terhadap Loyalitas Konsumen Ompu Gende Coffee Nadia Ika Purnama; Seprida Hanum Harahap; Dini Syahputri Siregar
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

This study aims to see and determine the effect of price, product quality, and store atmosphere on consumer loyalty to Ompu Gende Coffee. This research is associative quantitative research, namely research to examine the effect of the independent variable and the dependent variable. The population in this study was 80 consumers of Ompu Gende Coffee. The data collection technique used in this research is a questionnaire. But in practice, the data processing of this research is not processed manually, but using the statistical software package social for sciences (SPSS26) with multiple analysis techniques, classical assumptions, hypothesis testing, and coefficient of determination. The results of this study indicate that price, product quality, and store atmosphere on consumer loyalty

Analisis Laporan Arus Kas Dalam Menilai Kinerja Keuangan PT. Sumber Satwa Sejahtera Amelia Putri Daulay; Laylan Syafina
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

The purpose of this study was to determine the description of the cash flow statement and financial performance at PT. Sumber Satwa Sejahtera uses a cash flow ratio analysis that tends to increase. This research was conducted using descriptive analysis method with a quantitative approach. The type of data used in this study is cumulative data, namely the company's financial statements in the form of balance sheets, income statements and cash flow statements at PT. Prosperous Animal Resources for the 2019-2021 period. Data collection techniques used in this research are library research and documentation research. The results of this study concluded that financial performance as measured by the ratio of operating cash flows to current liabilities, the ratio of operating cash flows to capital expenditures, the ratio of operating cash flows to total debt and the ratio of operating cash flows to net income tends to increase

Analisis Rasio Profitabilitas Pada PT. Wijaya Karya Beton Tbk Rodizah Siregar; Laylan Syafina
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

The purpose of this study was to determine the financial performance of PT. Wijaya Karya Beton Tbk. If measured based on the Profitability Ratio. This type of research uses secondary data sourced from financial reports from 2018-2020. The results of the analysis show that the financial performance is still not good, because it is still below the average industry standard. Judging from the NPM, ROA and ROE, its financial performance is still not good because the value achieved is still below the standard average. The purpose of this study is to determine the financial performance of PT. Wijaya Karya Beton Tbk. If measured based on the Profitability Ratio. This type of research uses secondary data sourced from financial reports from 2018-2020. The results of the analysis show that the financial performance is still not good, because it is still below the average industry standard. Judging from the NPM, ROA and ROE, its financial performance is still not good because the value achieved is still below the standard average

Analisis Tingkat Kesadaran ASN Terhadap Disiplin Kerja Di BPPRD Provinsi Sumatera Utara Adella Putri; Muhammad Ihsan Harahap
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Discipline is an attitude in developing something properly. The discipline itself is compliance, order, and regularity related to all existing activities. Work discipline attitude is very much needed and needed in character development. Every individual who develops this disciplined attitude in each field of work will obtain maximum and optimal work results. State Civil Apparatus or ASN is a term for a professional group of employees who work in government agencies both at the central and regional levels. This study will be directly related to the discipline of the ASN in the Regional Tax and Levy Management Agency of North Sumatra Province. How are the sanctions and what penalties are applied in the violation of existing discipline and of course by the existing rules. Obstacles faced by an ASN in improving ASN Discipline are the lack of firmness of sanctions given by authorized officials and the erosion of ASN Discipline. The solution is to have strict sanctions/actions if an ASN is proven to have committed a disciplinary violation intending to provide a deterrent effect and shock therapy so that other ASNs do not imitate or commit more serious violations

Determinan Kinerja Karyawan Bank Swasta Di Kota Medan Dody Salden Chandra
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

This study aims to determine and analyze the influence of talent management, multiple role conflicts, and job stress on the performance of private bank employees in Medan. This research is associative, namely research that connects two or more variables to see the effect of these variables. The population in this study were all employees of the Medan Branch of Private Banks. The number of samples in this study was 140 people with a proportional random sampling technique. The data used in this study are primary data and secondary data. analysis technique using multiple linear regression analysis, with the help of SPSS. The results of this study indicate that Talent Management, Multiple Role Conflict, and Job Stress simultaneously have a significant effect on the performance of private bank employees in Medan. The results of the partial test show that Talent Management has a positive and significant effect on the Performance of Private Bank Employees, Multiband Role Conflicts have a significant effect on Performance. Private Bank Employees in Medan and Job Stress have a significant effect on the Performance of Private Bank Employees in Medan

Determinansi Kinerja Keuangan Pada Perusahaan Sektor Industri Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Ikhsan Abdullah; Arnida Wahyuni Lubis
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

This study aims to determine the Determinants of Performance in Industrial and Chemical Sector Companies Listed on the Indonesia Textile Stock Exchange which are listed on the Indonesia Stock Exchange for the period 2018 - 2020. The determinants of Financial Performance in this study are Profitability, Solvency, and Activity. This type of research is quantitative research. The population of this study amounted to 78 companies. The sample selection used the purposive sampling method so that the sample studied consisted of 12 companies consisting of 2018 - 2020. The data analysis method used in this study was multiple linear regression. Based on the results of research conducted, it can be concluded that Profitability affects Financial Performance, Solvency hurts Financial Performance, and Activities have an effect on Financial Performance

Analisis Pengaruh Kinerja Bank Umum Syariah Dengan Pendekatan Sharia Conformity And Profitability (SCnP) Terhadap Pertumbuhan Dana Pihak Ketiga Rahmat Daim Harahap; Imsar; Hafiz Aryo Ramadhani
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

This research is motivated by the movement of Third Party Fund growth which fluctuates from year to year both in terms of nominal and amount in Islamic commercial banks. Therefore, it is necessary to measure the performance of Islamic banks using the concept of a combination of the sharia side and the conventional side. This study aims to determine the effect of Islamic income, profit sharing, return on assets, and net profit margin on the growth of third-party funds for Islamic commercial banks from 2016-to 2020. The research method uses a quantitative approach with data sources obtained from the official website of the Financial Services Authority, Islamic Banking Statistics, and the official website of each Islamic commercial bank. The analysis technique used is the multiple linear regression test. The results of this study indicate that the variables of Sharia Income, Profit Sharing, ROA, and NPM simultaneously have a positive and significant influence on the growth of BUS Third Party Funds. then partially this also applies. it can be stated that the measurement of the performance of Islamic commercial banks using the principles of sharia conformity and profitability can be used as a basis for sharia bank stakeholders to take future steps.

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Contact Name
Edisah Putra Nainggolan

Contact Email
lembagarisetilmiah@gmail.com

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+6282165975455

Journal Mail Official
balancejurnal@gmail.com

Editorial Address
Jl. Karya Jaya Komplek Taman Karya Jaya Indah

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INDONESIA

Abstract

Abstract

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Abstract

Abstract

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Abstract

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Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Edisah Putra Nainggolan

Contact Email lembagarisetilmiah@gmail.com

Phone +6282165975455

Journal Mail Official balancejurnal@gmail.com

Editorial Address Jl. Karya Jaya Komplek Taman Karya Jaya Indah

Location Unknown, Unknown INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Edisah Putra Nainggolan

Contact Email
lembagarisetilmiah@gmail.com

Phone
+6282165975455

Journal Mail Official
balancejurnal@gmail.com

Editorial Address
Jl. Karya Jaya Komplek Taman Karya Jaya Indah

Location
Unknown,

Unknown

INDONESIA