BALANCE Jurnal Akuntansi dan Bisnis最新文献_第3页

ANALISIS TINGKAT PEMAHAMAN PENGELOLA DANA BANTUAN OPERASIONAL SEKOLAH TERHADAP PENGGUNAAN DANA DAN PELAPORAN PERTANGGUNGJAWABAN (Studi Kasus Pada Sekolah Dasar Dan Sekolah Menengah Pertama Di Kecamatan Bukit Kecil Palembang) 管理学生对资金使用和责任报告的学生理解水平分析(在帕伦邦小街区的小学和初中案例研究)

BALANCE Jurnal Akuntansi dan Bisnis Pub Date : 2018-10-24 DOI: 10.32502/jab.v2i1.1171

Lisdjuniar Lisdjuniar

{"title":"ANALISIS TINGKAT PEMAHAMAN PENGELOLA DANA BANTUAN OPERASIONAL SEKOLAH TERHADAP PENGGUNAAN DANA DAN PELAPORAN PERTANGGUNGJAWABAN (Studi Kasus Pada Sekolah Dasar Dan Sekolah Menengah Pertama Di Kecamatan Bukit Kecil Palembang)","authors":"Lisdjuniar Lisdjuniar","doi":"10.32502/jab.v2i1.1171","DOIUrl":"https://doi.org/10.32502/jab.v2i1.1171","url":null,"abstract":"ABSTRACT This research was conducted in Bukit Kecil sub-district of Palembang. The type of this research is descriptive research. The first variable used is understanding level of BOS funds managers with indicators of understand, quite understand and not understand. The second variable is the use of funds with indicators of purchasing / duplicating textbooks, financing all activities in the context of admission of new students, financing of learning activities, financing examinations, purchasing consumables, financing of power and services subscriptions, financing school care, monthly teacher fee payment, financing teacher professional development and computer equipment purchase. The third variable is reporting with indicators of the central BOS management team reports, provincial BOS management team reports, district / city BOS management team reports and school BOS management reports. The data used are primary and secondary data. Data collection techniques are interview lists and documentation. Data analysis used is qualitative data analysis, quantitative and data analysis techniques. The results show that the fund managers of School Operational Fund (BOS) have already understood in using BOS funds in accordance with the provisions that have been determined.","PeriodicalId":201426,"journal":{"name":"BALANCE Jurnal Akuntansi dan Bisnis","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127813251","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGELOLAAN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN FOOD AND BEVERAGE 食品和企业盈利能力的营运资金管理

BALANCE Jurnal Akuntansi dan Bisnis Pub Date : 2018-10-24 DOI: 10.32502/JAB.V3I1.1125

M. Arifin

引用次数: 4

ANALISIS PREDIKSI KEBANGKRUTAN DENGAN MENGGUNAKAN MODEL ALTMAN Z SCORE PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA 破产预测分析使用了奥尔特曼Z分数模型的印尼证券交易所上市的国有企业

BALANCE Jurnal Akuntansi dan Bisnis Pub Date : 2018-10-24 DOI: 10.32502/JAB.V2I1.1165

Umi Sartika

{"title":"ANALISIS PREDIKSI KEBANGKRUTAN DENGAN MENGGUNAKAN MODEL ALTMAN Z SCORE PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Umi Sartika","doi":"10.32502/JAB.V2I1.1165","DOIUrl":"https://doi.org/10.32502/JAB.V2I1.1165","url":null,"abstract":"ABSTRACTThe aim of this research is to test whether the altman model (z score) could be used to predict bankruptcy in the public companies in Indonesia Stock Exchange. Altman z score is one of the multivariate analysis-model which is useful to predict the company bankruptcy with the trusted accuracy level. This sample selection was done by purposive judgement sampling method. The sample used was 16 companies from all public company listed in the Indonesia Stock Exchange (IDX) periode 2012-2016. While the source of this research data was collected from the company financial reporting in Indonesia Stock Exchange (IDX). The data was processed by the method of the z score formula Z = 1,2X1 + 2,4X2 + 3,3X3 + 0,64X4 + 1,0X5. With the description of Z <1,81 the company categorized into companies that will be bankrupt, the value Z 1,81< 2,99 then the company is considered to be in the grey area of bankrupt enterprises the possibility area and some are not, and the value of Z > 2,99 the the company is is a very healthy state so that the probability of bankruptcy is very little going on. The result of this research shows that almost of the public companies are in the bankrupt position with the different bankruptcy level","PeriodicalId":201426,"journal":{"name":"BALANCE Jurnal Akuntansi dan Bisnis","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115032295","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Implementasi Kebijakan Alokasi Anggaran Pendidikan dalam Meningkatan Mutu Pendidikan Dasar Sembilan Tahun di Kota Palembang 在帕伦邦实现教育预算分配政策，提高9年的基本教育质量

BALANCE Jurnal Akuntansi dan Bisnis Pub Date : 2018-10-24 DOI: 10.32502/jab.v2i1.1172

M. Sulaiman

{"title":"Implementasi Kebijakan Alokasi Anggaran Pendidikan dalam Meningkatan Mutu Pendidikan Dasar Sembilan Tahun di Kota Palembang","authors":"M. Sulaiman","doi":"10.32502/jab.v2i1.1172","DOIUrl":"https://doi.org/10.32502/jab.v2i1.1172","url":null,"abstract":"ABSTRACT Budgetary policy education is run in local government in the city of Palembang. This research is to find out the problems arising from the policies made and to identify weaknesses, so that the impact of the budget allocation for the quality of education in the city of Palembang will run well and achieve the goals that have been set to implement and improve the quality of education in particular association as it normative documents listed on regional planning for the necessary implementation of a policy that allows nine years of basic education (9-year compulsory basic education) in Palembang can run well and quality.This study used a qualitative approach to policy analysis method or methods of post policy analysis, while the technique of data collecting documentation study, interview and observation. Results and conclusions of the study show that the city of Palembang is already running a local autonomy in education well with 51.8% of the total education spending APBDnya.The amount of the allocation of indirect spending compared to spending langsung.Ada realization of direct expenditure budget allocation that is less effective and efficient. Impact of Policy Implementation in 2012 Education Budget Allocation Budget allocation priority on basic education in Palembang with the goal of Increasing the quality of public education and increasing the number of qualified teachers S1 / D-IV. ","PeriodicalId":201426,"journal":{"name":"BALANCE Jurnal Akuntansi dan Bisnis","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130515225","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

ETIKA BISNIS, BUDAYA ORGANISASI, CORPORATE GOVERNANCE , KINERJA PERUSAHAAN DAN KOMITMEN ORGANISASI 商业道德、组织文化、公司治理、组织表现和承诺

BALANCE Jurnal Akuntansi dan Bisnis Pub Date : 2018-10-24 DOI: 10.32502/JAB.V2I1.1166

S. Sunardi

{"title":"ETIKA BISNIS, BUDAYA ORGANISASI, CORPORATE GOVERNANCE , KINERJA PERUSAHAAN DAN KOMITMEN ORGANISASI","authors":"S. Sunardi","doi":"10.32502/JAB.V2I1.1166","DOIUrl":"https://doi.org/10.32502/JAB.V2I1.1166","url":null,"abstract":"ABSTRACT The purpose of this study was to examine the influence of business ethics and organizational culture on corporate governance and corporate performance that was moderated by organizational commitment. Methodology of research, this research was conducted on 11 banks which was conducting dual system operation (conventional and syariah) in Palembang City, research instrument by using questioner was 125 people respondent, answer statement tested validity and reliability with valid and reliable results with outer loading through two times of elimination. Data analysis used partial least square regression (PLS), Limitations of this study were the respondents who spend less time, so that filled questionnaires in others and did not necessarily understand the contents of the questionnaire, in addition to the number of respondents and the limited number of samples were resulting in less satisfactory research. Implication of research results by banks were as things that must be implemented by banks in order to improve performance and high competitiveness. The result of the research was business ethics that had a significant positive effect on corporate governance, organizational culture had a significant positive effect on corporate governance, corporate governance had no significant positive effect on company performance, and organizational commitment could not moderate the influence of corporate governance on company performance","PeriodicalId":201426,"journal":{"name":"BALANCE Jurnal Akuntansi dan Bisnis","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126119484","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT 影响异常行为审计的因素

BALANCE Jurnal Akuntansi dan Bisnis Pub Date : 2018-10-24 DOI: 10.32502/JAB.V3I1.1154

Gumulya Sonny Marcel Kusuma

引用次数: 0

Faktor-faktor yang Mempengaruhi Belanja Modal pada Kabupaten atau Kota di Provinsi Sumatera Selatan

BALANCE Jurnal Akuntansi dan Bisnis Pub Date : 2018-10-24 DOI: 10.32502/jab.v2i1.1167

Gogor Mustawa Zais

引用次数: 1

ANALISIS PENDAPATAN ASLI DAERAH (PAD) TERHADAP KEMAMPUAN PEMBIAYAAN KEUANGAN DAERAH KABUPATEN MUSI BANYUASIN

BALANCE Jurnal Akuntansi dan Bisnis Pub Date : 2018-10-24 DOI: 10.32502/JAB.V2I1.1168

Rano Asoka

{"title":"ANALISIS PENDAPATAN ASLI DAERAH (PAD) TERHADAP KEMAMPUAN PEMBIAYAAN KEUANGAN DAERAH KABUPATEN MUSI BANYUASIN","authors":"Rano Asoka","doi":"10.32502/JAB.V2I1.1168","DOIUrl":"https://doi.org/10.32502/JAB.V2I1.1168","url":null,"abstract":"ABSTRACT This study aimed to determine the ability of local revenue (PAD) to the regional finance of Musi Banyuasin Regency. The object of this research is Musi Banyuasin Regency. Data analysis technique used in this research was qualitative analysis technique. The results of this study indicated that the ratio of finance (Decentralization degree) showed that the ability of the original income of the district government of Musi Banyuasin could be said to be not good / independent. It was because the average comparison between Local Own Revenue (PAD) to the Total Revenue District Government of Musi Banyuasin less than 50%. Effectiveness ratio showed that on average from 2010 to 2014 amounted to 103.23%. This could be said to be effective because with the target set was worth more than 100%. With the realization of local revenues on average by 103.23%, the Local Own Revenue (PAD) of Musi Banyuasin Regency based on the ratio of the effectiveness of local revenue was good enough. The degree of Fiscal Autonomy (DOF) of 4.31% with very less criteria. This means that the tendency of the ability of local government of Musi Banyuasin Regency in self-financing activities of government administration, development and service to the community was still very low. Routine Capability Indicators (IKR) of Musi Banyuasin Regency from 2012 to 2014 were up down, on average Index Routine Capability (IKR) was 4.23% with very less criteria. This indicated that the Government of Musi Banyuasin Regency was dependent on the central government","PeriodicalId":201426,"journal":{"name":"BALANCE Jurnal Akuntansi dan Bisnis","volume":"300 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124285028","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Pengembalian Keputusan Investasi Saham Dengan Pendekatan Capital Asset Pricing Model (CAPM) pada Perusahaan Perbankan Terdaftar di Bursa Efek Indonesia 用CAPM方法分析在印尼证券交易所注册的银行公司的股票投资决策回报

BALANCE Jurnal Akuntansi dan Bisnis Pub Date : 2017-11-01 DOI: 10.32502/JAB.V2I2.1173

Nurmala Nurmala

{"title":"Analisis Pengembalian Keputusan Investasi Saham Dengan Pendekatan Capital Asset Pricing Model (CAPM) pada Perusahaan Perbankan Terdaftar di Bursa Efek Indonesia","authors":"Nurmala Nurmala","doi":"10.32502/JAB.V2I2.1173","DOIUrl":"https://doi.org/10.32502/JAB.V2I2.1173","url":null,"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. ","PeriodicalId":201426,"journal":{"name":"BALANCE Jurnal Akuntansi dan Bisnis","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121655786","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Pengaruh Kinerja Lingkungan Terhadap Kinerja Keuangan Dengan Pengungkapan Corporate Social Responsibility (CSR) Sebagai Variabel Intervening 环境表现对金融表现的影响，以“企业社会责任”为变量的形式披露

BALANCE Jurnal Akuntansi dan Bisnis Pub Date : 2017-11-01 DOI: 10.32502/jab.v2i2.1175

Yudi Pratama Putra

{"title":"Pengaruh Kinerja Lingkungan Terhadap Kinerja Keuangan Dengan Pengungkapan Corporate Social Responsibility (CSR) Sebagai Variabel Intervening","authors":"Yudi Pratama Putra","doi":"10.32502/jab.v2i2.1175","DOIUrl":"https://doi.org/10.32502/jab.v2i2.1175","url":null,"abstract":"ABSTRACT This research aims to know (1) the influence of environmental performance against financial performance, (2) the influence of environmental performance against disclosure of CSR, (3) the influence of disclosure of CSR against financial performance and (4) the influence of corporate social responsibility disclosure mediate the relationship between environmental performance to financial performance at manufacturing companies listed in BEI. The population in this study are all the manufacturing companies listed on the BEI and participate in the PROPER in 2013-2016. The sample of this research totaled 160 manufacturing companies, with the method of data collection using a purposive sampling and the type of data used is secondary data. This research uses statistical data analysis techniques of descriptive, classical assumption test, regression analysis, path analysis (Sobel Test) and test the hypothesis. The results show that the performance of the environment has no effect on the financial performance (0.0826 > 0,05), environmental performance does not have an impact on disclosure of CSR (0,47 > 0,05), CSR disclosure has positive and significant effect on the financial performance (0,0115 < 0,05). Hypotheses are tested using sobel test and show that CSR can not mediate the relationship between environmental performance and financial performance (0.652602 < 1,66). It is concluded that the corporate social responsibility (CSR) disclosure is not an intervening variable between environmental performance and financial performance.","PeriodicalId":201426,"journal":{"name":"BALANCE Jurnal Akuntansi dan Bisnis","volume":"112 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132211427","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 16