BALANCE Jurnal Akuntansi dan Bisnis
ISSN : 25487523     EISSN : 26138956
Jurnal BALANCE “Jurnal Akuntansi dan Bisnis” adalah jurnal yang diterbitkan oleh Universitas Muhammadiyah Palembang. ISSN : 25487523 (cetak) dan 26138956 (Online). Sejak Pertama kali dikeluarkan pada November 2016, BALANCE menerbitkan artikel ilmiah secara konsisten yaitu dua kali dalam setahun pada Juni dan November.
Articles 39 Documents
ANALISIS PENERAPAN PSAK NO. 36 TENTANG AKUNTANSI KONTRAK ASURANSI JIWA (Studi Kasus PT. Asuransi Jiwasraya (Persero) Cabang Jambi) Permatasari, Ariadna; Tjandrakirana, Rina; Meirawati, Eka
BALANCE Jurnal Akuntansi dan Bisnis Vol 3, No 1 (2018): BALANCE JURNAL AKUNTANSI DAN BISNIS
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (302.424 KB) | DOI: 10.32502/jab.v3i1.1159

Abstract

The purpose of this study is to analyze the application of SFAS No. 36 about accounting forlife insurance contract at PT. Asuransi Jiwasraya (Persero) Branch of Jambi City. Type ofresearch in this study is qualitative research by using case study research. Data collectionmethods used in this study are interviews and documentation. Sources of data used in thisstudy are primary data and secondary data. The method of data analysis in this study isdescriptive analysis, which defined as a method that is only used to describe, identify, oranalyze the results of research but not used to make a conclusion broader.The result showed that PT. Asuransi Jiwasraya (Persero) Branch of Jambi City has not fullyimplemented SFAS No. 36, since the recognition of other income is not derived from thecommissions on reinsurance and commissions profit butratherfrom the policy payable as wellas the recognition and measurement of future benefits liability policy and estimated claimsliability are not done by the branch office but by the head office. The company does not makeany notes to the financial statements, so there is no accounting policy disclosure. Thecompany should follow the development of the Financial Accounting Standards by applyingSFAS No. 36.
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMANFAATAN CATATAN ATAS LAPORAN KEUANGAN (CALK) OLEH PENGGUNA LAPORAN KEUANGAN DAERAH DI OPD KOTA PALEMBANG Ningsih, Nurul Hutami; Welly, Welly
BALANCE Jurnal Akuntansi dan Bisnis Vol 2, No 2 (2017): BALANCE JURNAL AKUNTANSI DAN BISNIS
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v2i2.1178

Abstract

ABSTRACT This research aims to examine the use of  Notes to The Financial Statements to the leaders, supervisory, or agencies in regional work organization (OPD) for having a good decision function of government to obtain the valid result, so this research using three variables independent such as, education, experience, and organizational culture. The population in this research was a government agency in Palembang. Samples were selected by using purposive sampling which the criteria was the leaders, supervisory, or agencies. The results showed that the variables of education, experience, socio culture affect significantly positive on the using of Notes to The Financial Statements.
Analisis Pengembalian Keputusan Investasi Saham Dengan Pendekatan Capital Asset Pricing Model (CAPM) pada Perusahaan Perbankan Terdaftar di Bursa Efek Indonesia Nurmala, Nurmala
BALANCE Jurnal Akuntansi dan Bisnis Vol 2, No 2 (2017): BALANCE JURNAL AKUNTANSI DAN BISNIS
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v2i2.1173

Abstract

ABSTRACT The investors chose the banking shares because the management of this banking is overseen and regulated by Financial Services Authority in a transparent manner. This banking world will always be professional and transparent in managing public funds. It certainly will provide trust and positive value in the eyes of the community. The problem of this research is how to make Stock Investment Decision in accordance with Capital Asset Pricing Model (CAPM) Method on Banking Companies registered in Indonesia Stock Exchange. The purpose of this research is to analyze the decision of stock investment in accordance with Capital Asset Pricing Model (CAPM) method in Bankingcompanies registered in Indonesia Stock Exchange.The method used in this research is descriptive quantitative method and data are collected by documentation technique. The data analysis technique is used to calculate Individual Shares Return Rate (Ri), Risk Free Return (Rf), Market Rate (Rm),  Premium Risk (Rp),  expected Return Rate {E (Ri)}, and to help the efficiency and the decision of Stock Investments.Based on the results of the research, it can be seen that the risk with the lowest expected stock return is 0.340 and the highest expected rate of return is equal to 0.00532. There are 25 companies stocks included in the category of efficient stocks and 13 companies stocks included in the category of inefficient stocks among 38 companies stocks taken as this research sample. These stocks have greater Ri value than E (Ri) or [Ri> E (Ri)]. The investment decision taken by the investor is to buy the stocks. 
PENGARUH PENILAIAN KESEHATAN BANK TERHADAP KINERJA KEUANGAN BANK SYARIAH DI INDONESIA Welly, Welly; Hari, Kurnia Krisna
BALANCE Jurnal Akuntansi dan Bisnis Vol 3, No 2 (2018): BALANCE JURNAL AKUNTANSI DAN BISNIS
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (272.91 KB) | DOI: 10.32502/jab.v3i2.1258

Abstract

This study aims to provide empirical evidence about the effect of bank soundness by using Risk Profile, Good Corporate Governance, Earnings, Capital (RGEC) methods on the financial performance of sharia commercial banks in Indonesia. The formulation of the problem in this research is whether there is an effect of the soundness of the Islamic Commercial Bank with the RGEC method with the banking performance in Indonesia in the 2011-2015 period? How much influence does the bank's health level have on the RGEC method on the performance of Islamic Banks in Indonesia? The research sample consisted of 7 Islamic banks in Indonesia. The data used are quarterly financial statements of sharia commercial banks and GCG implementation reports. The statistical method used to test the research hypothesis is multiple linear regression. The results of data testing stated that there was no heterocedasticity, autocorrelation, multicollinearity, and data with normal distribution. The results showed that Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Net Operating Margin (NOM) and Capital Adequacy Ratio (CAR) had an influence on the financial performance of Islamic commercial banks, while Good Corporate Governance (GCG) did not have influence on the financial performance of Islamic commercial banks. The effect of bank soundness on the financial performance of Islamic banks was 39.40%, while 60.60% was influenced by other factors outside this study.
ANALISIS BIAYA AKTIVITAS PRODUKSI RIBBED SMOKED SHEET UNTUK MENCAPAI EFISIENSI DENGAN PENDEKATAN METODE ACTIVITY BASED MANAJEMENT (Studi Kasus pada PT. Perkebunan Nusantara VII (Persero) Unit Musi Landas) Ghozali, Rosalina
BALANCE Jurnal Akuntansi dan Bisnis Vol 1, No 1 (2016): BALANCE JURNAL AKUNTANSI DAN BISNIS
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v1i1.1336

Abstract

 This study included descriptive study to determine the cost aktivitas.Penelitian is trying to do the classification between activity value-added and non-value-added activities based on PT ABM method. Plantation Nusantara VII (Persero) Landas. Data Musi units used are primary data and secondary data. Data collection methods used were observation and data used dokumentasi.Analisis qualitative analysis and kuantitatif.Teknik analysis used by using data reduction, data presentation related to production activities and draw conclusions / verification.The results showed that there is no value-added activity for the company which is the removal of fumes second home, and penyimpana in warehouses in addition to the pressing. The activities are not value-added will certainly lead to their costs is not value-added, by implementing Activity Based Management (ABM) companies can save up to 3.3%. Therefore, companies need to implement Activity Based Management to eliminate activities that are not value-added, so that the production cost efficiency will be achieved.
FAKTOR – FAKTOR YANG MEMPENGARUHI KETEPATWAKTUAN PELAPORAN KEUANGAN DAN KEANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Di Pemerintah Daerah Kabupaten Ogan Ilir) Afrida, Anggrelia
BALANCE Jurnal Akuntansi dan Bisnis Vol 1, No 1 (2016): BALANCE JURNAL AKUNTANSI DAN BISNIS
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (616.65 KB) | DOI: 10.32502/jab.v1i1.1446

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This research was conducted in the accounting / financial administration on regional work units (SKPD) Local Government Ogan Ilir totaling 29 SKPD. SKPD each represented by three members, namely the Head of Finance, treasurer and financial reporting staff as respondents .. Results from this study that the quality of human resources, internal control of accounting, organizational commitment and application of accounting standards partially government did not significantly affect the timeliness of financial reporting yet use of information technology has an influence on the timeliness of financial reporting while the reliability of financial reporting, only the use of information technology that has no effect. Fourthly other variables actually have an influence on the reliability of financial reporting
PENGARUH PENGETAHUAN TENTANG AKUNTABILITAS, TRANSPARANSI DAN PENGAWASAN TERHADAP PELAKSANAAN DAN PENATAUSAHAAN APBD BERKONSEP VALUE FOR MONEY DENGAN STANDAR AKUNTANSI PEMERINTAH (SAP) DI SKPD KOTA PALEMBANG Ningsih, Nurul Hutami
BALANCE Jurnal Akuntansi dan Bisnis Vol 2, No 1 (2017): BALANCE JURNAL AKUNTANSI DAN BISNIS
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (454.771 KB) | DOI: 10.32502/jab.v2i1.1170

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ABSTRACT This study aims to determine and analyse the effect of the knowledge on accountability, transparancy and control in the implementation and administration of APBD and the effect of government accounting standard (moderating variable) on its relation between knowledge on accountability, transparancy and control in the implementation and administration of APBD using value for money concept. The data used is primary data in form of questionairres and secondary data in form of organisational structure, vision and mission of SKPD and government institution of performance accountability report (LAKIP). This study is conducted in 29 SKPD in Palembang on 5 officers of Budget Users/User Items in each SKPD. The data analysis used is Moderated Regression Analysis (MRA) using SPSS v.23. The result shows that the knowledge on accountability (X1) and control (X3) are significant in affecting the implementation and administration of APBD using value for money (Y) concept, meanwhile the knowledge on transparancy (X2) is found to be insignificant. Meanwhile, the government accounting standard (SAP) (X4) is not significant in moderating the relation between the knowledge on accountability (X1), transparancy (X2) and Control (X3) on the implementation and administration of APBD using value for money concept (Y) and the moderating relation found is moderator predictor.  The effect of accountability (x1), transparancey (X2) and control (X3) on the the implementation and administration of APBD using value for money (Y) using Government Accounting Standard are found to be strong in which its adjusted R square is 0.774 or 77.4% meanwhile the rest 23.6% is explain by other factors outside the study
PENGARUH PERAN KONSULTAN PAJAK TERHADAP PENERAPAN SELFT ASSESMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada Wajib Pajak Badan Pada KPP Pratama Ilir Timur Palembang) Basuki, Rahmad
BALANCE Jurnal Akuntansi dan Bisnis Vol 3, No 1 (2018): BALANCE JURNAL AKUNTANSI DAN BISNIS
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (411.293 KB) | DOI: 10.32502/jab.v3i1.1162

Abstract

The purpose of research on the role of tax consultants in the self assessment system on taxcompliance (case studies on corporate taxpayers in KPP East Ilir Palembang ) is todetermine the effect of a tax consultant role to the knowledge of the taxpayer, the taxpayer'sperception of justice and tax compliance. This study also aimed to determine the effect ofknowledge and perceptions of fairness taxpayer taxpayers on tax compliance. This studywas conducted using quantitative research and analysis using simple and multiple linearregression, in which the role of tax consultants are independent variables, while theknowledge of the taxpayer, the taxpayer perceptions of fairness and tax compliance as thedependent variable.This study uses the entire population of companies that use the services of a tax consultantin South Sumatra, while the data collection is done by the method of literature review,questionnaire by the respondents as well as documentation for further studies discussionand analysis. The results showed that the variable role of tax consultants have a significantinfluence on the knowledge of the taxpayer, taxpayer fairness perceptions, and taxpayercompliance registered in KPP East Ilir Palembang.The results also showed that by the variable knowledge taxpayer has a significant influenceon tax compliance is registered in KPP East Ilir Palembang.Variabel taxpayer fairnessperceptions have a significant influence on tax compliance is registered in KPP East IlirPalembang.Variabel role of tax consultants, knowledge taxpayer, and the taxpayer'sperception of fairness simultaneously (together) have a significant effect on tax compliance isregistered in KPP East Ilir Palembang.
ANALISIS PERTANGGUNGJAWABAN ALOKASI DANADESA DENGAN PENDEKATAN GOOD GOVERNANCE PADA DESA TALANG BULUH KABUPATEN BANYUASIN Ghazali, Rosalina; Fahmi, Muhammad
BALANCE Jurnal Akuntansi dan Bisnis Vol 3, No 1 (2018): BALANCE JURNAL AKUNTANSI DAN BISNIS
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (364.989 KB) | DOI: 10.32502/jab.v3i1.1157

Abstract

The problem of this research is How the accountability of Village Budget allocated of Talang Buluh VillageinBanyuasin at kecamatan Talang Kelapain 2014, with the approach of Good Governance. The goal is to determinethe accountability report on the allocation of funds Desa of Talang Talang Buluh Banyuasin kecamatan TalangKelapa in 2014, with the approach of Good Governance. The variables used by the village fund allocationapproach with indicators of good governance, transparency, accountability, Efficient, Effective, and Participation.Secondary data with data collection interviews and documentation The analysis showed that yet implementedaccountability Budget Allocation Approach Good Governance by Minister Regulation No. 37 Year 2007 regardingGuidelines for Financial Management in the village of article 22 in the at village of Talang Buluh kecamatanTalang Kelapa regional Banyuasin.
DETERMINASI OPINI AUDIT DENGAN PENEKANAN GOING CONCERN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Firdaus, Hendra
BALANCE Jurnal Akuntansi dan Bisnis Vol 2, No 2 (2017): BALANCE JURNAL AKUNTANSI DAN BISNIS
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Original Source | Check in Google Scholar | Full PDF (580.025 KB) | DOI: 10.32502/jab.v2i2.1179

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ABSTRACT Going concern opinion accepted by a company represents the condition and events which arises auditor’s hesitation of the company’s going concern. Going concern audit opinion can be used as early warning to the user of financial statements in order to prevent mistakes on decision making. A number of research has been conducted concerning factors that influence to going concern audit opinion. Yet, its result keeps showing inconsistency. This study objective is to reinvestigate factors that influence going concern audit opinion. The factors used on this research are liquidity, leverage, profitability, company’s size, company’s growth, audit lag, and auditor client tenure.This research using sample of manucaturing companies listed on Indonesia Stock Exchange during 2012-2016. Based on purposive sampling, there are 30 manufacturing companies which fulfilled the sample requirements. Hypotesis testing on this research was done by the logistic regression analysis.The hypotesis testing showed that leverage have positive relationship to going concern audit opinion. Variables of profitability have negative relationship to going concern audit opinion. Variables of liquidity, company’s size, company’s growth, audit lag  and auditor client tenure have no relationship to going concern audit opinion.

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