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Apakah Informasi Akuntansi Penting Bagi Pemilik UMKM? 客户信息对UMKM所有者重要吗?
Balance: Media Informasi Akuntansi dan Keuangan Pub Date : 2023-07-31 DOI: 10.52300/blnc.v15i2.10566
Glenn Andrenossa, Theresia Octaviani, Andreas Fajar Christmas
{"title":"Apakah Informasi Akuntansi Penting Bagi Pemilik UMKM?","authors":"Glenn Andrenossa, Theresia Octaviani, Andreas Fajar Christmas","doi":"10.52300/blnc.v15i2.10566","DOIUrl":"https://doi.org/10.52300/blnc.v15i2.10566","url":null,"abstract":"Abstract:The importance of accounting information is influenced by the goals to be achieved by the owner. However, some of the owners also feel that there are obstacles they face when they want to present a financial report. The research design uses a survey method with a descriptive approach and uses a purposive sampling method in taking the sample. The population in this study consisted of 55 SMEs engaged in the Coffee Shop business in Palangka Raya, Central Kalimantan, Indonesia. The results show that not all SMEs carry out accounting records for their business, on the grounds that they do not have an accountant to record their business transactions. In addition, the SMEs owner does not have knowledge of accounting records. In addition, they also think that accounting records are not too important to do in their business. Then this study also shows that only 7% of the research sample SMEs present financial statements, with the aim of taxation, profit sharing, and as a tool in making business decisions. While the rest do not present financial reports on the grounds that they do not have guidelines in preparing financial reports. They perceive that financial reports are not important to present and that means they do not need accounting information that is produced by a financial report. This research contributes to the continuity of the SMEs, with the results of this research being the basis for policies related to SMEs.","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123674344","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 Memotivasi Pemilihan Karir Mahasiswa 驱动学生职业选择的因素
Balance: Media Informasi Akuntansi dan Keuangan Pub Date : 2023-07-31 DOI: 10.52300/blnc.v15i2.10582
Dhina Sri, Theresia Mentari, Verra Rizki
{"title":"Faktor-faktor yang Memotivasi Pemilihan Karir Mahasiswa","authors":"Dhina Sri, Theresia Mentari, Verra Rizki","doi":"10.52300/blnc.v15i2.10582","DOIUrl":"https://doi.org/10.52300/blnc.v15i2.10582","url":null,"abstract":"This research aims to identify factors that motivate career choices for accounting students. This motivation is measured by wage variables, professional training, professional recognition, social values, work environment, labour market considerations and personality. Data collection is carried out through the dissemination of questionnaires to students of the University of Palangka Raya accounting. A sample of 30 respondents. The data was analyzed using SPSS version 23. The results of the analysis show that the factors that motivate accounting students in choosing careers are the variables of professional recognition, social values and personality.","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121793668","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
Peran Komite Audit yang Berlatar Belakang Akuntansi dalam Memoderasi Hubungan Kepemilikan Institusional Terhadap Pengungkapan Modal Intelektual 审计委员会在调整机构所有权关系与知识资本披露方面的会计作用
Balance: Media Informasi Akuntansi dan Keuangan Pub Date : 2023-07-31 DOI: 10.52300/blnc.v15i2.10750
D. Cahyani, Sri Lestari Hendrayati, Leliana Maria Angela, A. Info
{"title":"Peran Komite Audit yang Berlatar Belakang Akuntansi dalam Memoderasi Hubungan Kepemilikan Institusional Terhadap Pengungkapan Modal Intelektual","authors":"D. Cahyani, Sri Lestari Hendrayati, Leliana Maria Angela, A. Info","doi":"10.52300/blnc.v15i2.10750","DOIUrl":"https://doi.org/10.52300/blnc.v15i2.10750","url":null,"abstract":"This study uses secondary data in the form of time series, namely company annual report data on the IDX and disclosure of company intellectual capital on the company's website for the period 2018-2021. The sampling technique was carried out by purposive sampling method and obtained 143 companies. The sample used is a manufacturing company listed on the Indonesia Stock Exchange in 2018-2021. The data that has been obtained is then analyzed using the SPSS application tool version 25, with data analysis techniques used including descriptive statistics, classic assumption test, simple linear regression test, moderation regression test, hypothesis testing, and coefficient of determination test (adjusted R²).","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115114043","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 Perhitungan dan Pelaporan Pajak Pertambahan Nilai pada Perum Perumnas Proyek Sukaramai 喜悦收购项目Perum Perumnas的增值税分析和报告
Balance: Media Informasi Akuntansi dan Keuangan Pub Date : 2023-07-31 DOI: 10.52300/blnc.v15i2.10755
Rebecca Oktavia, Susilawati, Sondang Siahaan
{"title":"Analisis Perhitungan dan Pelaporan Pajak Pertambahan Nilai pada Perum Perumnas Proyek Sukaramai","authors":"Rebecca Oktavia, Susilawati, Sondang Siahaan","doi":"10.52300/blnc.v15i2.10755","DOIUrl":"https://doi.org/10.52300/blnc.v15i2.10755","url":null,"abstract":"This research aims to find out how the calculation and reporting of Pajak Pertambahan Nilai at Perum Perumnas Proyek Sukaramai and to find out whether the calculation and reporting of Pajak Pertambahan Nilai is in accordance with the Act Number 42 of 2009 concerning Pajak Pertambahan Nilai. The techniques of data collection is by doing technical documentation and processed using descriptive analysis method. The research period is August to December 2021. The results show that the calculation and reporting of Pajak Pertambahan Nilai at Perum Perumnas Proyek Sukaramai is in accordance with the Act Number 42 of 2009, although there was an error in the calculation in August 2021.","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114194833","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
Pengaruh Pengetahuan Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor Kota Palangka Raya 税收知识和纳税人对纳税人纳税纳税纳税的影响
Balance: Media Informasi Akuntansi dan Keuangan Pub Date : 2023-07-31 DOI: 10.52300/blnc.v15i2.10756
Pengaruh Pengetahuan, Pajak Dan Kesadaran, Wajib Pajak, Terhadap Kepatuhan, Dalam Membayar, Pajak Kendaraan Bermotor, Kota Palangka Raya, K. Putra, Theresia Mentari, cukup besar dalam pembiayaan, pembangunan daerah Awaluddin
{"title":"Pengaruh Pengetahuan Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor Kota Palangka Raya","authors":"Pengaruh Pengetahuan, Pajak Dan Kesadaran, Wajib Pajak, Terhadap Kepatuhan, Dalam Membayar, Pajak Kendaraan Bermotor, Kota Palangka Raya, K. Putra, Theresia Mentari, cukup besar dalam pembiayaan, pembangunan daerah Awaluddin","doi":"10.52300/blnc.v15i2.10756","DOIUrl":"https://doi.org/10.52300/blnc.v15i2.10756","url":null,"abstract":"The purpose of this research is to examine and provide empirical evidence of the influence of tax knowledge and taxpayer awareness in taxpayer compliance in paying vehicle tax. The population of this research is vehicle tax payers in Palangka Raya City. The sample of this research is 100 respondents obtained using convenience sampling technique. The research questionnaire data was analyzed using the help of the Partial Least Squares (PLS) analysis tool. The results of the study show that there is no effect between tax knowledge on taxpayer compliance and there is an effect of taxpayer awareness on taxpayer compliance. These findings help to open insights related to policies that can increase motor vehicle tax compliance in the City of Palangka Raya.","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125955920","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 Rasio Profitabilitas untuk Mengukur Kinerja Keuangan (PT. Astra International Tbk 2019-2022) 评估财务绩效的利润率分析(PT. Astra International Tbk 2019-2022)
Balance: Media Informasi Akuntansi dan Keuangan Pub Date : 2023-07-31 DOI: 10.52300/blnc.v15i2.9698
Naili Darojah Naili, Asraf Ibrahim, A. Citradewi
{"title":"Analisis Rasio Profitabilitas untuk Mengukur Kinerja Keuangan (PT. Astra International Tbk 2019-2022)","authors":"Naili Darojah Naili, Asraf Ibrahim, A. Citradewi","doi":"10.52300/blnc.v15i2.9698","DOIUrl":"https://doi.org/10.52300/blnc.v15i2.9698","url":null,"abstract":"One of the leading industrial companies in automotive manufacturing is PT Astra International Tbk, which is also listed on the Indonesia Stock Exchange. The purpose of this study is to find out how to measure profitability using ROE, ROA, NPM, and GPM ratios for PT. Astra International Tbk in 2019–2022. The study in question uses descriptive quantitative methods, which involve analyzing company employee data, and a special type of study using time series data from 2020-2022 financial forecasts. The results of the analysis show that financial work is based on profitability; this shows ROE, ROA, and NPM are consistently increasing year after year and at a higher rate than the industry. This shows that there is a good financial job. GPM will fluctuate between 2020 and 2021, and there will be another increase in the following year, 2022.","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117352957","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
DAPATKAH UKURAN KAP MEMPENGARUHI AUDIT REPORT LAG DENGAN SPESIALISASI AUDITOR SEBAGAI PEMODERASI 引擎盖尺寸是否会影响审计延迟的审计报告，有审计师的专业构想
Balance: Media Informasi Akuntansi dan Keuangan Pub Date : 2023-05-04 DOI: 10.52300/blnc.v15i1.9029
Wukuf Dilvan Rafa, Muhsin, Tiya Nurfauziah
{"title":"DAPATKAH UKURAN KAP MEMPENGARUHI AUDIT REPORT LAG DENGAN SPESIALISASI AUDITOR SEBAGAI PEMODERASI","authors":"Wukuf Dilvan Rafa, Muhsin, Tiya Nurfauziah","doi":"10.52300/blnc.v15i1.9029","DOIUrl":"https://doi.org/10.52300/blnc.v15i1.9029","url":null,"abstract":"This research aimed to analyze the effect of the variable kap size on audit report lag with auditor specialization as a moderating variable. The population in this research were mining companies listed on the indonesia stock exchange for the period of 2017-2019. Sample on this research was selected by purposive sampling method and order to obtain a 21 sample companies as 63 data analysis units. Hypothesit test in this research used of path analysis. Path analysis was an analytic on the research model that has been made previously. WarpPLS 7.0 was a software used in this research. The result of this research showed that kap size has a negative effect significant on audit report lag, auditor specialization was unable to moderate the relationship between kap size and audit report lag.","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122402439","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
PENGARUH ROLE STRESS, EMOTIONAL INTELLIGENCE, DAN ASPEK PSYCHOLOGICAL WELL-BEING TERHADAP KINERJA AUDITOR Pengaruh角色压力、情绪智力、丹讲心理健康等方面的影响
Balance: Media Informasi Akuntansi dan Keuangan Pub Date : 2023-03-11 DOI: 10.52300/blnc.v15i1.8602
Hendi Prasetyo, Tatik Zulaika, Maureen Marsenn
{"title":"PENGARUH ROLE STRESS, EMOTIONAL INTELLIGENCE, DAN ASPEK PSYCHOLOGICAL WELL-BEING TERHADAP KINERJA AUDITOR","authors":"Hendi Prasetyo, Tatik Zulaika, Maureen Marsenn","doi":"10.52300/blnc.v15i1.8602","DOIUrl":"https://doi.org/10.52300/blnc.v15i1.8602","url":null,"abstract":"The purpose of this study was to examine Role Stress, Emotional Intelligence, and Psychological Well-Being Aspects on Auditor Performance at BPK KalTeng. The data used in this study are primary data. Respondents in this study were 68 employees. The method of collecting data in this study using a questionnaire. This research shows that Role Stress, Emotional Intelligence, and Psychological Well-Being Aspects have an effect on Auditor Performance.","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128742240","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
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN INTELLECTUAL CAPITAL DISCLOSURE SEBAGAI VARIABEL PEMODERASI (Studi Pada Perusahaan Manufaktur Di BEI Tahun 2016-2019) 良好的公司治理对英特尔资本公开作为建模变量的企业价值的影响(2016-2019年企业制造业研究)
Balance: Media Informasi Akuntansi dan Keuangan Pub Date : 2023-03-11 DOI: 10.52300/blnc.v15i1.8600
Evinda Sari Tumangger, Rapel Rapel, Ferry Christian
{"title":"PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN INTELLECTUAL CAPITAL DISCLOSURE SEBAGAI VARIABEL PEMODERASI (Studi Pada Perusahaan Manufaktur Di BEI Tahun 2016-2019)","authors":"Evinda Sari Tumangger, Rapel Rapel, Ferry Christian","doi":"10.52300/blnc.v15i1.8600","DOIUrl":"https://doi.org/10.52300/blnc.v15i1.8600","url":null,"abstract":"The value of the company is the investor's perception of the success rate of the company which is often associated with the share price. The high share price makes the company's value high and increases market confidence. The purpose of this research is to determine the influence of Good Corporate Governance on The Company's Value with Intellectual Capital Disclosure as a Moderating Variable. Samples in this study as many as 32 companies with sampling techniques used is Purposive sampling. Data source obtained from IDX in the form of annual report. While the data analysis technique used is moderated regression analysis technique. The results showed that the influence of Good Corporate Governance on The Company's Value is not divided. Intellectual Capital Disclosure weakens the influence of Good Corporate Governance on the Company's Value in Manufacturing Companieslocated in IDX","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130113052","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
PENGARUH PENYAJIAN LAPORAN PERTANGGUNGJAWABAN AKSESIBILITAS DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA (ADD) DI DESA LAWANG URU KECAMATAN BANAMA TINGANG KABUPATEN PULANG PISAU 可及及内部控制报告对利润率及村内资金分配(ADD)管理的影响
Balance: Media Informasi Akuntansi dan Keuangan Pub Date : 2023-03-11 DOI: 10.52300/blnc.v15i1.8609
Lala Silvia, Sri Yuni, Oktobria Y Asi
{"title":"PENGARUH PENYAJIAN LAPORAN PERTANGGUNGJAWABAN AKSESIBILITAS DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA (ADD) DI DESA LAWANG URU KECAMATAN BANAMA TINGANG KABUPATEN PULANG PISAU","authors":"Lala Silvia, Sri Yuni, Oktobria Y Asi","doi":"10.52300/blnc.v15i1.8609","DOIUrl":"https://doi.org/10.52300/blnc.v15i1.8609","url":null,"abstract":"The purpose of this study was to determine the effect of the accountability report presentation, accessibility and system control systems on the accountability of Village Fund Allocation (ADD) management in Lawang Uru Village, Banama Tingang District, Pulang Pisau Regency. The research method used is quantitative research methods. The population in this study were all RT, BPD, Village Heads and Lawang Uru community, Banama Tingang District, Pulang Pisau Regency as many as 17 respondents. Respondents in this study consisted of RT, BPD, Kaur, secretary and the Head of Lawang uru village, banama tingang district, home knife district as many as 17 respondents. The dependent variable of this study is accountability (Y). The independent variables include: accountability report presentation (X1) accessibility (X2) internal control system (X3) and accessibility accountability report presentation and internal control system (X4). For the data analysis method using multiple linear regression. The results of this study indicate that the accountability report presentation, accessibility, has a significant positive effect on the accountability of Village Fund Allocation (ADD) management in Lawang Uru Village, Banama Tingang District, Pulang Pisau Regency. whereas the internal control system and the effect of the accountability report presentation, accessibility and internal control system did not have a significant positive effect on the accountability of the Village Fund Allocation (ADD) management in Lawang Uru Village, Banama Tingang District, Pulang Pisau Regency. The variable that has the highest t-count value is the variable in the accountability report presentation. This means that accountability is driven more by the presentation of accountability reports","PeriodicalId":240348,"journal":{"name":"Balance: Media Informasi Akuntansi dan Keuangan","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126459412","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
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