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INDONESIA
Balance : Jurnal Akuntansi dan Manajemen
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 6 Documents
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Search results for , issue "Vol. 1 No. 3 (2022): December 2022" : 6 Documents clear
Pembelajaran Akuntansi Secara Online: Pengujian Model Unified Theory Of Acceptance Dan Use Of Technology (UTAUT) Nadia Elsha; Siti Atikah; Indri Pupitasari Lenap
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 3 (2022): December 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v1i3.171

Abstract

This study aims to test and analyze the factors that affect the E-learning System at the Faculty of Economics and Business, University of Mataram. The unified theory of acceptance and use of technology (UTAUT) model is a synthesis of a technological acceptance model that will be appropriately used as an e-learning evaluation model. The variables used in this study are the four key constructs of UTAUT, namely; performance expectancy, effort expectancy, social influence, and facilitating condition. The samples in this study were determined using purposive sampling and determination of the number of samples using the Yamane taro technique so that a total sample of 229 respondents was obtained. Data collection was carried out by the questionnaire method and used SPSS version 25 in carrying out statistical data analysis. The results of this proposal show that the variables of performance expectancy, effort expectancy, and social influence do not have a significant effect on the e-larning system, while the facilitating condition variables have a significant effect on the e-learning system. Keyword: E-learning system, acceptance, UTAUT mode
Pemahaman Pajak E-Commerce Pada Pemilik Bisnis Online Shop Indira Febrini; Novi Fadhila
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 3 (2022): December 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v1i3.206

Abstract

This research was conducted to determine the level of understanding of online business people on e-commerce taxes in Medan City, using a qualitative approach with primary data sources obtained from interviews with online business people in Medan City. The number of respondents was 25 people. The analysis carried out in this study included descriptive statistical analysis, with stages: data collection, data analysis, and conclusion.Based on the results of the study, it was concluded that online business people in Medan City, the majority of respondents did not understand taxation in general or the application of e-commerce taxes. Which results in disproportionate growth of e-commerce businesses and tax revenues by the state
Pengaruh Disiplin Kerja, Karakteristik Pekerjaan Dan Motivasi Terhadap Kinerja Pegawai Perusahaan Umum Daerah Pasar Kota Medan M. Chocky Oktalion Silitonga; Dody Salden Chandra
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 3 (2022): December 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v1i3.207

Abstract

The purpose of this study was to determine the effect of work discipline on employee performance at the Medan City Market Regional Public Company, to determine the effect of job characteristics on employee performance at the Medan City Market Regional Public Company, to determine the effect of motivation on employee performance at the Medan City Market Regional Public Company. and to determine the direct effect of work discipline, job characteristics, and motivation on employee performance at the Medan City Public Company. This study uses an associative research approach. The number of samples in this study was 96 respondents using saturated samples. The data collection technique in this study was using a questionnaire or questionnaire distributed to employees of the Medan City Market Public Company. The data analysis technique used multiple linear regression, classical assumption test, t-test, f-test, and coefficient of determination. Based on the results of the study, it can be concluded that work discipline has a positive and significant effect on employee performance at the Medan City Public Public Company. Job characteristics have a positive and significant impact on employee performance at the Medan City Market Public Company. Motivation has a positive and significant influence on the performance of employees at the Regional Public Company Pasar Medan City. Simultaneously work discipline, work characteristics, and work motivation have a positive and significant influence on employee performance at the Medan City Public Company
Determinan Kinerja Pegawai PT. KAI Divre I Regional Sumatera Utara Dody Salden Chandra
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 3 (2022): December 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v1i3.208

Abstract

This study aims to identify and analyze the factors that influence the performance of PT. KAI Divre I North Sumatra. Factors that influence include work environment and work discipline. The method used in this study uses an associative approach with a population of all employees of PT. KAI Divre I North Sumatra with a total of 281 people. The number of samples used in this study amounted to 65. The data analysis technique in this study used Multiple Linear Regression, the results of this study indicate that partially the Work Environment has a positive and significant effect on the performance of employees of PT.KAI Divrei I North Sumatra, it is known that Discipline has a partial effect positive and significant on the performance of employees of PT.KAI Divrei I North Sumatra and simultaneously it is known that the work environment and discipline together have a positive and significant effect on the performance of employees of PT.KAI Divrei I North Sumatra employees.
Karakteristik Dewan Direksi dan Manajemen Laba di Indonesia Ruhana Nur Halila; Siti Atikah; Indria Puspitasari Lenap
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 3 (2022): December 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v1i3.215

Abstract

The study aims to prove empirical evidence of the influence characteristics of the board of directors of gender diversity, age and nationality on earnings management. Sample for the study is manufacturing companies were used which were selected using a purposive sampling method. The data used are from 2018-2021. The method of analysis used in this study is multiple regression processed using SPSS. Based on the results of hypothesis testing, it was found that gender diversity, age and nationality had no significant effect on earnings management in manufacturing companies in Indonesia
Analisis Manajemen Risiko Keamanan Informasi di PT. Adhi Commuter Properti Medan Menggunakan Standart ISO 31000:2018 (Studi Kasus Hotel Grandhika Medan) Evan Alfian Syahnur; Muhammad Naufal Fathin Hibrizi; Reza Kurnia Lesmana; Muhammad Dedi Irawan
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 3 (2022): December 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v1i3.219

Abstract

Penelitian ini bertujuan untuk menganalisis manajemen risiko keamanan informasi di PT. ADHI COMMUTER PROPERTI Medan menggunakan standar ISO 31000:2018, serta mengetahui kelebihan dan kekurangan dari manajemen risiko keamanan informasi yang dilakukan oleh perusahaan tersebut. Penelitian ini menggunakan metode deskriptif kualitatif dengan studi kasus di Hotel Grandhika Medan. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa PT. ADHI COMMUTER PROPERTI Medan telah menerapkan manajemen risiko keamanan informasi sesuai dengan standar ISO 31000:2018, namun masih terdapat beberapa kekurangan dalam pelaksanaannya. Berdasarkan hasil penelitian, disarankan agar PT. ADHI COMMUTER PROPERTI Medan lebih meningkatkan sosialisasi dan pelatihan tentang manajemen risiko keamanan informasi kepada seluruh karyawan, serta lebih meningkatkan koordinasi dengan pihak-pihak terkait dalam pengelolaan risiko keamanan informasi.

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