Balance: Media Informasi Akuntansi dan Keuangan <div style="border: 3px #FFD700 Dashed; padding: 10px; background-color: #fffceb; text-align: left;"> <ol> <li><strong>Journal Title</strong>: <a href="">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>: <a href="" target="_blank" rel="noopener">2085-7349</a></li> <li><strong>Online ISSN</strong>: <a href="" target="_blank" rel="noopener">2829-1581</a></li> <li><strong>Editor in Chief</strong>: Fitria Husnatarina</li> <li><strong>DOI</strong>:</li> <li><strong>Publisher</strong>: Department of Accounting, Faculty of Economics and Business, Universitas Palangka Raya</li> </ol> </div> <p class="mb-0 text-dark"><strong>Balance: Media Informasi Akuntansi dan Keuangan </strong>is a scientific journal published by Universitas Palangka Raya and aims to publish empirical and theoretical study articles in the field of accounting. This journal is published 2 times a year in January and July.</p> <div> <p><strong>Indexing &amp; Abstracting</strong></p> <p><a href="" target="_blank" rel="noopener"><img src="" alt="" /></a><a href="" target="_blank" rel="noopener"><img src="" alt="" /></a><a href=";and_facet_source_title=jour.1452789" target="_blank" rel="noopener"><img src="" alt="" /></a><a href="" target="_blank" rel="noopener"><strong><img src="" alt="" /></strong></a></p> </div> Universitas Palangka Raya en-US Balance: Media Informasi Akuntansi dan Keuangan 2085-7349 Cover Balance Volume 16 Nomor 1 Admin Balance Copyright (c) 2024 2024-01-29 2024-01-29 16 1 Analisis Media Program Tayangan Kartun Berdasarkan Pedoman P3SPS <p><em>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</em></p> Muhammud Amin Ma'amun Qoniah Nur Wijayani Copyright (c) 2024 Balance: Media Informasi Akuntansi dan Keuangan 2024-01-29 2024-01-29 16 1 1 6 10.52300/blnc.v16i1.12575 Pengaruh Pendapatan Asli Daerah Terhadap Belanja Modal di Indonesia <p><em>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 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.</em></p> Hilmi Satria Himawan Arif Mubarok Eka Wahyuni Ema Eka Sari Erviana Sukmawati Copyright (c) 2024 Balance: Media Informasi Akuntansi dan Keuangan 2024-01-29 2024-01-29 16 1 9 13 10.52300/blnc.v16i1.12544 Sistem Pengendalian Internal: Analisis Cara Menjaga Persediaan Obat pada Usaha Kecil dan Menengah <p><em>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</em></p> Annisa Annisa Arif Mubarok Hilmi Satria Himawan M. Khairur Razikin Copyright (c) 2024 Balance: Media Informasi Akuntansi dan Keuangan 2024-01-29 2024-01-29 16 1 14 23 10.52300/blnc.v16i1.12545 Komunikasi Interpersonal Terhadap Hubungan Jarak Jauh pada Mahasiswa Kuliah Kerja Nyata <p><em>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.</em></p> Aditya Lukman Copyright (c) 2024 Balance: Media Informasi Akuntansi dan Keuangan 2024-01-29 2024-01-29 16 1 24 30 10.52300/blnc.v16i1.12576 Pengaruh Kinerja Keuangan, Kebijakan Dividen, Ukuran Perusahaan dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Setelah Initial Public Offering <p><em>Company size, and managerial ownership on company value after Initial Public Offering (IPO) among property sector companies listed on the Indonesia Stock Exchange from 2019 to 2022. When a company has capital, it has a significant opportunity for expansion to create value growth for the company. The funding obtained at the IPO or its proceeds is determined based on underwriter arguments to establish the company's value according to the reflected information for profit. The ratios used in this research are Financial Performance, Dividend Policy, Company Size, and Managerial Ownership. The research methodology employed in this study is quantitative research, and data collection techniques consist of collecting, recording, and analyzing secondary data in the form of financial reports from property sector companies published by the Indonesia Stock Exchange through its website from 2019 to 2022. The sample in this research was selected using purposive sampling, resulting in a sample of 11 property companies that meet the sample criteria. The data analysis method used is multiple linear regression analysis, and the testing is conducted both partially and simultaneously. The results of this research indicate that financial performance, dividend policy, company size, and managerial ownership do not significantly influence the company's value after IPO. However, when considered simultaneously, financial performance, dividend policy, company size, and managerial ownership collectively influence the company's value after IPO</em></p> Kukuh Setya Wibawa Sri Yuni Iwan Christian Copyright (c) 2024 Balance: Media Informasi Akuntansi dan Keuangan 2024-01-29 2024-01-29 16 1 31 43 10.52300/blnc.v16i1.11393 Dampak Sosial Ekonomi Pinjaman Online di Palangkaraya: Kajian Terhadap Pola Peminjaman dan Pengaruhnya terhadap Masyarakat <p>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 &nbsp;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</p> Jolta Neus Dopin Micki Setiawan Renopasi Renopasi Dhemenggus Rico Oktario Sanjayanto Nugroho Copyright (c) 2024 Balance: Media Informasi Akuntansi dan Keuangan 2024-01-29 2024-01-29 16 1 44 49 10.52300/blnc.v16i1.11472