Balance: Media Informasi Akuntansi dan Keuangan https://e-journal.upr.ac.id/index.php/blnc <div style="border: 3px #FFD700 Dashed; padding: 10px; background-color: #fffceb; text-align: left;"> <ol> <li><strong>Journal Title</strong>: <a href="https://e-journal.upr.ac.id/index.php/blnc">Balance: Media Informasi Akuntansi dan Keuangan</a></li> <li><strong>Initials</strong>: BALANCE</li> <li><strong>Frequency</strong>: Januari and July</li> <li><strong>Print ISSN</strong>: 2085-7349</li> <li><strong>Online ISSN</strong>: -</li> <li><strong>Editor in Chief</strong>: Fitria Husnatarina</li> <li><strong>DOI</strong>: </li> <li><strong>Publisher</strong>: Jurusan Akuntansi Fakultas Ekonomi, Universitas Palangka Raya</li> </ol> </div> <p style="text-align: left;"><img style="margin-left: 8px; margin-right: 15px; box-shadow: 5px 5px 5px gray; float: left;" src="https://e-journal.upr.ac.id/public/site/images/admbalance/cover-kecil-balance.png" alt="" width="151" height="206" /></p> <p style="text-align: justify;"><strong>Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan Universitas Palangka Raya</strong> adalah jurnal ilmiah yang diterbitkan oleh Universitas Palangka Raya dan bertujuan untuk mempublikasikan artikel-artikel kajian empiris dan teoritis dalam bidang akuntansi. Jurnal ini terbit 2 kali dalam setahun pada bulan Januari dan Juli.</p> <div> </div> <div> </div> <div> <p><strong>Indexed by:</strong></p> <p><a title="Google Scholar" href="https://scholar.google.com/citations?hl=en&amp;user=jsQz4TkAAAAJ&amp;view_op=list_works" target="_blank" rel="noopener"><img src="https://i.ibb.co/HF7ZRFg/GS.png" alt="" width="150" /></a></p> <p> </p> </div> Universitas Palangka Raya en-US Balance: Media Informasi Akuntansi dan Keuangan 2085-7349 Pengaruh Manajemen Pengetahuan (Knowlwdgw Management) Terhadap Kinerja Pengelolaan Keuangan Desa Melalui Kompetensi Pengelola (Studi Di Kabupaten Gunung Mas dan Kabupaten Pulang Pisau) https://e-journal.upr.ac.id/index.php/blnc/article/view/1878 <p><em>Shape a village governance professionals, efficient and effective, open and accountable as stipulated in Law No. 6 Year 2014 about the village, then the village financial management must be based on the principles: transparency, accountability, participation and orderly of disciplined budget. Therefore, one of the critical success factor in the management of village finances, highly dependent on the knowledge and competence of human resources involved. This study aims to analyze and explain empirically Effect of Knowledge Management of the Financial Management Performance village with the competences of the variable.The method used in this research is descriptive-quantitative approach. The unit of analysis of this research is all village, Village Consultative Body and the parties related to the financial manager villages are represented, with the category of village developed, developing or underdeveloped in Pulang Pisau and Gunung Mas, the total sample size of 30 people in the category advanced villages and 30 samples in the category of developing rural / under developed. Engineering samples are simple random. Data were analyzed using analysis approach Structural Equation Modeling (SEM) with a moderating effect, the software used is SmartPLS Versi3.Results from the study showed the Knowledge Management strong and positive influence on the competence of financial management in rural village forward and backward villages / evolved. Proven competence business as intermediate or intervening variable. In the village forward, the effect of knowledge management can improve competence and competence to improve the performance of financial operators, while in the backward villages / developing knowledge management influence on competence and does not affect the performance of the financial manager of the village. Performance Financial Management in the village developed significantly different from the performance of Financial Management in the village underdeveloped / developing. Knowledge management has no effect on the performance of financial management in both rural villages developed and underdeveloped villages / evolved.</em></p> Copyright (c) 2020 https://creativecommons.org/licenses/by/4.0 2020-07-11 2020-07-11 12 02 1 10 PENGARUH LOVE OF MONEY DAN RELIGIUSITAS TERHADAP KECENDERUNGAN FRAUD ACCOUNTING DANA DESA DENGAN GENDER SEBAGAI VARIABEL MODERASI PADA DESA DI KECAMATAN KATINGAN TENGAH https://e-journal.upr.ac.id/index.php/blnc/article/view/1879 <p><em>This study aims to examine the effect of Love of Money and Religiosity on the Fraud Accounting Tendency with Gender as a moderating variable. This research is a quantitative research with survey method. The population in this study are all villages in Central Katingan, Katingan Regency. The sampling technique uses purposive sampling method. The sample in this study is the Village Staff / Apparatuses in each village in the Central Katingan, Katingan Regency. The sample in this study amounted to 45 respondents.</em></p> <p><em>The data used in the study are primary data collected through a questionnaire survey directly. Data analysis using the PLS analysis method. Test the outer model on each indicator variable. Test the inner model for the Love of Money and Religiosity hypotheses. Test the inner model for the Love of Money and Religiosity hypotheses with those moderated by Gender.</em></p> <p><em>The results of the study with PLS analysis show that Love of Money and Religiosity affect the Fraud Accounting Tendency. Analysis of moderating variables with PLS analysis shows that Gender aspects are not able to moderate the Love of Money and Religiosity towards Fraud Accounting Tendencies.</em></p> Andre Giovano Agus Satrya Wibowo Yesika Yanuarisa Copyright (c) 2020 https://creativecommons.org/licenses/by/4.0 2020-07-11 2020-07-11 12 02 11 24 ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK UMUM SYARIAH DI INDONESIA 2014-2018 https://e-journal.upr.ac.id/index.php/blnc/article/view/1880 <p><strong>&nbsp;</strong></p> <p><em>This study analyzed the factors that affect the disclosure of Islamic Social Reporting by using variables of Islamic governance score, profitability proxyed by Return on Assets, firm size proxied by total assets, leverage proxied by Debt to Equity Ratio, and type bank proxied by types of sharia banks and sharia business units or sharia financing units. Islamic Social Reporting is an index of social responsibility disclosure whose indicators are specific in accordance with sharia. This research uses purposive sampling based on financial report / annual report of Syariah Commercial Bank in Indonesia during research period that is year 2014-2018. The results of this study indicate that the islamic governance score, profitability, firm size, leverage, and type bank simultaneously affect the disclosure of Islamic Social Reporting. Partially, only the firm size variables affect the disclosure of Islamic Social Reporting.</em></p> Copyright (c) 2020 https://creativecommons.org/licenses/by/4.0 2020-07-11 2020-07-11 12 02 25 40 Akuntansi Sosial sebagai Alat Bantu Pelaporan Pertanggungjawaban Sosial Perusahaan (Corporate Social Responsibility) https://e-journal.upr.ac.id/index.php/blnc/article/view/1881 <p><em>Corporate social responsibility (CSR) is a central issue in business nowdays. Because of pressure of their stakeholder in one side and with understanding about the important of CSR for sustainability in the other side, most firms now not only care about ec onomic asspect of their business but also care about other aspects that are social and environmental or many others else that are affected by firms operational. To disclose and report CSR, firms need social accounting. Social accounting can help firms in formulating and generating corporate social reporting so that stakeholder can read, evaluate and mak e important decisions about the firms.</em></p> Dian Imanina Burhany Copyright (c) 2020 https://creativecommons.org/licenses/by/4.0 2020-07-11 2020-07-11 12 02 41 55 ANALISA PENGGUNAAN ALTMAN’S Z-SCORE UNTUK MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN (Studi Kasus pada PT. Bank Permata, Tbk) https://e-journal.upr.ac.id/index.php/blnc/article/view/1884 <h6>Altman menetapkan ambang batas bagi pengukuran dengan Z Score, semua perusahaan yang mempunyai nilai Z Score lebih besar dari 2,99 tergolong non-bankrupt company. Perusahaan yang mempunyai Z&nbsp; score antara 2,7 sampai 2,99 menunjukkan indikasi sedikit masalah (meskipun tidak serius). Perusahaan yang mempunyai Z Score antara 1,8 sampai 2,69 memberikan indikasi apabila perusahaan tidak melakukan perbaikan yang radikal, perusahaan mungkin akan mengalami ancaman kebangkrutan dalam jangka waktu dua tahun dan, Z Score di bawah 1,8 menunjukkan indikasi perusahaan menghadapi ancaman kebangkrutan yang serius dan para investor dan kreditor seharusnya berhati-hati dalam melakukan investasi.</h6> <p>Walaupun&nbsp; dari&nbsp; hasil&nbsp; yang&nbsp; ditunjukkan&nbsp; menunjukkan&nbsp; nilai yang dijelaskan, ada keterbatasan-keterbatasan pada Model Z Score dari Altman ini sehingga untuk penggunaan lebih lanjut di perbankan Indonesia <em>diperlukan adanya penyesuaian terhadap konstanta- konstanta yang digunakan masing-masing variabel </em>sehingga dapat lebih tepat kegunaannya untuk memprediksi kebangkrutan bank di Indonesia.</p> Maureen Marsenne Copyright (c) 2020 https://creativecommons.org/licenses/by/4.0 2020-07-11 2020-07-11 12 02 56 74 PENGARUH SELF ESTEEM, BUDGET EMPHASIS, DAN LOCUS OF CONTROL TERHADAP BUDGETARY SLACK (STUDI EMPIRIS PADA APARATUR ORGANISASI PERANGKAT DAERAH DI KOTA PALANGKA RAYA) https://e-journal.upr.ac.id/index.php/blnc/article/view/1885 <p><em>This study aims to determine the effect of self esteem, budget emphasis, and locus of control on budgetary slack. This study uses a quantitative method with a questionnaire as an instrument. The&nbsp; population in this study were all apparatus of the Regional Apparatus Organization (OPD) in the City of Palangka Raya. Based on the purposive sampling method, the number of samples obtained was 100 people.</em></p> <p><em>The theory used in this research is agency theory. And the type of research in this study is quantitative research with multiple regression testing and validity and reliability testing is performed to determine the quality of the questionnaire used with the help of SPSS 25 software.</em></p> <p><em>The results of this study indicate that partially self esteem and budget emphasis variables have positive and significant effects on budgetary slack. While the locus of control has a positive effect on budgetary slack.</em></p> Maria Febiola Agustina Hamun S Masin Yesika Yanuarisa Copyright (c) 2020 https://creativecommons.org/licenses/by/4.0 2020-07-11 2020-07-11 12 02 75 89 Akuntabilitas Pengelolaan Keuangan Yayasan Yusuf Arimatea Palangka Raya https://e-journal.upr.ac.id/index.php/blnc/article/view/1886 <p><em>This study aims to determine the phenomenon of financial management of Yayasan Yusuf Arimatea in Palangka Raya in the observation year of 2019. The research method uses a qualitative method with a phenomenological approach to reveal the meaning of financial management of Yayasan Yusuf Arimatea Palangka Raya. Data collection techniques are done through interviews, observation and documentation.</em></p> <p><em>The results showed that the accountability of the financial reporting of Yayasan Yusuf Arimatea Palangka Raya had been carried out in accordance with generally accepted accounting standards. Evidenced by the existence of financial statements that have been made, which states that there is accountability to the GKE Resort Assembly Palangka Raya Hulu. The meaning of grieving for the bereaved family shows horizontal accountability by the trustees of the foundation to the Church and members of the Church as partners in the ministry.</em></p> Yesika Yanuarisa Copyright (c) 2020 https://creativecommons.org/licenses/by/4.0 2020-07-11 2020-07-11 12 02 90 103