Balance: Media Informasi Akuntansi dan Keuangan最新文献

{"title":"Analisis Sistem Akuntansi Anggaran Biaya pada Jawara Coffee Shop","authors":"Aliya Putri Novita, Fahmi Fatmanegara, Joeanna Talita Samuela, Manarul Iza Mutakin, Fauziyah Fauziyah","doi":"10.52300/blnc.v16i2.12857","DOIUrl":"https://doi.org/10.52300/blnc.v16i2.12857","url":null,"abstract":"The purpose of this research is to perform a cost analysis of Jawara Coffee Shop's Production Budget. This Research method includes Production cost data collection, including materials, workers' wages, operational costs, and other relevant variables. The research result will offer detailed information regarding production budget effectiveness in managing and controlling operational costs at Jawara Coffee Shop. This discovery focuses on specific aspects of the costing that need improvements or adjustments. In this context, the researcher also gives recommendations for a cost adjustment strategy to support Jawara Coffee Shop's growth. This analysis will offer a profound understanding of production cost components and offer a strategic perspective to increase the operational efficiency of Jawara Coffee Shop in the future.","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"8 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141797113","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}

{"title":"Analisis Sustainability Reporting Terhadap Pelaksanaan Corporate Social Responsibility Pada Perusahaan BUMN","authors":"Sukma Apandi, Sanni Fia Defela Panjaitan, Rimi Gusliana Mais, Chintania Eka P Dewi, Nurul Indah Sari","doi":"10.52300/blnc.v16i2.14638","DOIUrl":"https://doi.org/10.52300/blnc.v16i2.14638","url":null,"abstract":"Penelitian ini menganalisis hubungan antara Laporan Keberlanjutan (SR) dan Tanggung Jawab Sosial Perusahaan (CSR) di PT Pertamina (Persero) pada tahun 2022, serta pengaruh regulasi lokal dan global terhadap praktik tersebut dalam mencapai tujuan pembangunan berkelanjutan. Penelitian ini juga menyoroti pentingnya pelaporan keberlanjutan dalam strategi perusahaan dan komitmen terhadap keberlanjutan. Penelitian ini menggunakan desain kualitatif dengan analisis dokumen sebagai metode utama. Fokusnya adalah PT Pertamina di Indonesia, dengan sampel berupa laporan keberlanjutan dan dokumen terkait. Analisis tematik digunakan untuk mengidentifikasi pola dan korelasi antara praktik CSR dan pelaporan keberlanjutan. Peneliti menemukan bahwa PT Pertamina mengintegrasikan SR dan CSR dalam strateginya. Aktivitas CSR mencakup lingkungan, pemberdayaan masyarakat, dan etika bisnis. SR sesuai standar GRI digunakan untuk mengkomunikasikan komitmen keberlanjutan, meningkatkan citra perusahaan, dan mendukung Tujuan Pembangunan Berkelanjutan (SDGs). Pembahasan mencakup dukungan SR dan CSR terhadap tujuan pembangunan berkelanjutan, dampak regulasi, dan pentingnya pelaporan keberlanjutan dalam strategi perusahaan. Penerapan SR dan CSR di PT Pertamina meningkatkan citra perusahaan, keterlibatan pemangku kepentingan, dampak lingkungan positif, kepatuhan regulasi, dan peluang inovasi berkelanjutan, memperkuat komitmen terhadap keberlanjutan dan hubungan dengan pemangku kepentingan.","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"15 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141797196","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}

{"title":"Dampak Uniformity Terhadap Informasi Akuntansi: Sebuah Kajian Literatur","authors":"U. Rahmawati","doi":"10.52300/blnc.v16i2.14647","DOIUrl":"https://doi.org/10.52300/blnc.v16i2.14647","url":null,"abstract":"Along with the development of the world economy, accounting also continues to develop. The accounting evolution process cannot be separated from public criticism and suggestions. One of these criticisms is uniformity. Uniformity is the level of similarity in financial reporting of companies within a country and even between countries in the world. This research seeks to examine the impact of uniformity on accounting information by conducting a review of previous literature. The results of the study show that uniformity will create comparability of financial reports so that financial reports become relevant and faithful representation and will make it easier for users to make decisions.","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"1 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141796968","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}

{"title":"Prediksi Harga Saham PT. Unilever Indonesia TBK Dengan Metode Regresi Linier Sederhana","authors":"Robiatul Witari Wilda, Mita Akbar Sukmarini, Alicia Christina Mahar","doi":"10.52300/blnc.v16i2.14249","DOIUrl":"https://doi.org/10.52300/blnc.v16i2.14249","url":null,"abstract":"The world of investment is a dynamic market characterized by its fluctuations, including changes in stock values. This research is motivated by the need to predict stock prices with high accuracy to support more precise investment decision-making. PT. Unilever Indonesia Tbk is one of the leading companies in Indonesia, and thus, forecasting its stock prices holds strategic value for investors. However, predicting stock prices is a complex task influenced by various economic and company-specific factors. This study aims to analyze the effectiveness of the simple linear regression method in forecasting the stock prices of PT. Unilever Indonesia Tbk. The results show that this method can produce accurate predictions, with a forecasted value of Rp 2,707 and a Mean Absolute Percentage Error (MAPE) of 2.65%. The application of this method has significant contributions in the investment world, where accurate stock price predictions can assist investors in determining the optimal timing for investment transactions.","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"3 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141797242","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}

{"title":"Pengaruh Kesesuaian Kompensasi, Moralitas Aparat, Dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Kasus Pada Aparat Desa di Tumbang Samba, Kecamatan Katingan Tengah Kabupaten Katingan)","authors":"Anna carmila Anna","doi":"10.52300/blnc.v16i2.13604","DOIUrl":"https://doi.org/10.52300/blnc.v16i2.13604","url":null,"abstract":" \u0000Penelitian ini bertujuan untuk menguji pengaruh Kesesuaian Kompensasi, Moralitas Aparat, dan Asimetri Informasi terhadap Kecenderungan Kecurangan Akuntansi (Studi Kasus pada Aparat Desa di Tumbang Samba, Kecamatan Katingan Tengah Kabupaten Katingan).\u0000Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dengan menyebar kuisioner. Sampel dalam penelitian ini dipilih menggunakan metode purposive sampling dan diperoleh sampel sebanyak 42 responden yang memenuhi kriteria sampel. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Pengujian dilakukan baik secara parsial dan simultan.\u0000Hasil penelitian ini menunjukkan bahwa secara parsial Kesesuaian Kompensasi dan Moralitas Aparat berpengaruh negatif terhadap Kecenderungan Kecurangan Akuntansi. Sedangkan Asimetri Informasi berpengaruh positif terhadap Kecenderungan Kecurangan Akuntansi. Serta pengujian secara simutan menunjukkan bahwa Kesesuaian Kompensasi, Moralitas Aparat, dan Asimetri Informasi secara bersama-sama berpengaruh terhadap Kecenderungan Kecurangan Akuntansi. Nilai koefisien determinasi (adjusted  R square) sebesar 0,285 atau 28,5%. Hal ini berarti  28,5% variabel Kecenderungan Kecurangan Akuntansi dapat dijelaskan oleh variabel Kesesuaian Kompensasi, Moralitas Aparat dan Asimetri Informasi. Sedangkan sisanya yaitu sebesar 71,5% (100% - 28,5%) dapat dijelaskan oleh variabel variabel lain di luar penelitian.\u0000Sehingga berdasarkan hasil penelitian, maka saran yang diberikan bagi penelitian selanjutnya disarankan untuk menambah variabel independen serta dilakukan penambahan dengan menggunakan variabel moderasi atau intervening. Serta bagi objek penelitian ketika menemukan kasus atau gejala-gejala yang merujuk pada kecurangan, hendaknya segara melaporkan kepada pihak yang berwenang agar tindakan kecurangan dapat dicegah dan diatasi.\u0000Kata Kunci: Kesesuaian Kompensasi, Moralitas Aparat, Asimetri Informasi dan Kecenderungan Kecurangan Akuntansi","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"9 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141797012","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}

{"title":"Komunikasi Interpersonal Terhadap Hubungan Long Distance Relationship Pada Mahasiswa yang Melaksanakan Kegiatan Kuliah Kerja Nyata (KKN)","authors":"Aditya Lukman","doi":"10.52300/blnc.v16i1.12576","DOIUrl":"https://doi.org/10.52300/blnc.v16i1.12576","url":null,"abstract":"It cannot be denied that interpersonal communication is the most important foundation in learning to promote romantic relationships, especially for couples in long-term long distance relationships (LDR) who usually have open, honest and mutually supportive communication. Moreover, for couples who are dating, fulfilling obligations related to completing Real Work Study (KKN) has significant differences in challenges starting from the environment, speed, other parties involved in creating an LDR relationship plus unique phenomena such as love of place. The aim of this research is to find out how the communication that occurs between couples during this time directs long distance relationships to real work (KKN) maintaining harmonious relationships and avoiding various conflicts. Learn to use qualitative research methods, phenomenological interpretive paradigms and approaches and data collection techniques, namely. deep interview. The theory is the relationship maintenance theory used in this research and a relational dialectic theory.","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"36 16","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140488614","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}

{"title":"Analisis Media Program Tayangan Kartun Berdasarkan Pedoman P3SPS","authors":"Muhammud Amin Ma'amun, Qoniah Nur Wijayani","doi":"10.52300/blnc.v16i1.12575","DOIUrl":"https://doi.org/10.52300/blnc.v16i1.12575","url":null,"abstract":"The aim of this research is to explore, describe and analyze forms of violations and their sanctions. The application of sanctions for violations that occur is based on the 2012 KPI Broadcasting Behavior Guidelines and Program Standards (P3SPS). This research method is descriptive and prescriptive, calculating and aims to collect information about the condition of a symptom, especially the condition of the symptom. depending on the situation at the time the research is carried out. The research location is the East Kalimantan KPID office. Data collection was carried out through observation, interviews and notes. The study was moderated by 11 people, including the East Kalimantan KPID coordinator, psychology teacher, science communication teacher, as well as parents and children who watched the film Shaun the Sheep. Data analysis was carried out using data reduction methods, data presentation and drawing conclusions. From this examination, violations were found in the MNC TV program \"Shaun the Sheep\" which aired on July 21 2017, including violations related to programs with sexual connotations, child protection, and classification of broadcast programs. This program influences changes in children's attitudes and behavior while watching, especially in terms of imitation ability. P3 and SPS should be guidelines during/during the production of television programs so that they can present quality, healthy and useful viewing","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"11 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140489662","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}

{"title":"Sistem Pengendalian Internal: Analisis Cara Menjaga Persediaan Obat pada Usaha Kecil dan Menengah","authors":"Fakultas Ekonomi, Bisnis Islam, Institut Agama, Islam Negeri, Palangka Raya, Arif Mubarok, Hilmi Satria Himawan, M. Razikin","doi":"10.52300/blnc.v16i1.12545","DOIUrl":"https://doi.org/10.52300/blnc.v16i1.12545","url":null,"abstract":"To manage inventory well, effective internal control is needed. The application of internal control can be applied to trading companies such as pharmacies. This study aims to determine the suitability of the application of internal control to drug supply according to COSO SME at the X Muara Teweh pharmacy, North Barito Regency. This research was conducted using observation, interview, and documentation techniques. The research subjects were Pharmacy Facility Owners (PSA) and Responsible Pharmacists (APJ). Data analysis was carried out by comparing the COSO SME components with the internal controls implemented by the X Muara Teweh pharmacy and assessing their suitability. The results showed that the X Muara Teweh pharmacy had implemented most of the internal controls in drug supply according to COSO SME. Components that have been implemented include risk assessment, roles and responsibilities, information and communication, and monitoring. Meanwhile, the control environment components and control activities have not been fully implemented according to COSO SME. The urgency of the research was carried out to find out and evaluate internal controls related to the management of drug supplies that have been implemented by pharmacies. The existence of a control component can overcome fraud and other risks. However, the lack of COSO SME information results in the rare implementation of internal control in small and medium-scale companies","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"30 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140487963","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}

{"title":"Dampak Sosial Ekonomi Pinjaman Online di Palangkaraya: Kajian Terhadap Pola Peminjaman dan Pengaruhnya terhadap Masyarakat","authors":"Jolta Neus Dopin, Micki Setiawan, Renopasi Renopasi, Dhemenggus Rico Oktario, Sanjayanto Nugroho","doi":"10.52300/blnc.v16i1.11472","DOIUrl":"https://doi.org/10.52300/blnc.v16i1.11472","url":null,"abstract":"This study aims to assess the socio-economic impacts of online lending in palangkaraya. Focusing in lending patterns and their implications for the community. The research merhod use was a qualitative approach through interviews with a number of respondents  who have used online lending services. The results show that the dominant pattern of borrowing is influenced by urgent needs, but the high interest rate of this service increases the financial risk for individuals. There are also indications of changes in consumption patterns, with some respondents having difficulty repaying loans leading to a sacrifice of long-term financial balance. The implication is the potential for local economic growth to be stunted and quality of life to suffer as a result of the growing financial burden on the people of palangkaraya","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"71 35","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140486306","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}

{"title":"Pengaruh Pendapatan Asli Daerah Terhadap Belanja Modal di Indonesia","authors":"Hilmi Satria Himawan, Arif Mubarok, E. Wahyuni, Ema Eka Sari, Erviana Sukmawati","doi":"10.52300/blnc.v16i1.12544","DOIUrl":"https://doi.org/10.52300/blnc.v16i1.12544","url":null,"abstract":"This study aims to examine the effect of original local government revenue on capital expenditure in 34 provinces in Indonesia. This type of reaserch is quantitative using secondary data on the SIKD djpk.kemenkeu.go.id as portal website. The size of sample is 34 provinces in Indonesia with an observation period in 2022. The analysis method in this study used simple linear regression analysis with SPSS 26 program. Research results show that original local government revenue has a positive effect on capital expenditure. This means that the higher the regional income which is obtained, the more capital expenditure will be increased.","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"69 15","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140486515","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}