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>: <a href="https://issn.brin.go.id/terbit?search=2085-7349" target="_blank" rel="noopener">2085-7349</a></li> <li><strong>Online ISSN</strong>: <a href="https://issn.brin.go.id/terbit/detail/20220330541303546" target="_blank" rel="noopener">2829-1581</a></li> <li><strong>Editor in Chief</strong>: Fitria Husnatarina</li> <li><strong>DOI</strong>: https://doi.org/10.52300/blnc</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="https://doaj.org/toc/2528-4541" target="_blank" rel="noopener"><img src="http://akfimedia.weebly.com/uploads/7/9/3/8/7938065/doaj-150-px-2.png" alt="" /></a><a href="http://sinta.kemdikbud.go.id/journals/detail?id=1146" target="_blank" rel="noopener"><img src="http://akfimedia.weebly.com/uploads/7/9/3/8/7938065/sinta-150-px.png" alt="" /></a><a href="https://app.dimensions.ai/discover/publication?search_mode=content&amp;and_facet_source_title=jour.1452789" target="_blank" rel="noopener"><img src="http://journal.walisongo.ac.id/public/site/images/psikohumaniora/DIMENSIONS_INDEX1.png" alt="" /></a><a href="https://garuda.kemdikbud.go.id/journal/view/29905" target="_blank" rel="noopener"><strong><img src="http://journal.walisongo.ac.id/public/site/images/psikohumaniora/GARUDA1.png" alt="" /></strong></a></p> </div> en-US balance_feunpar@yahoo.com (Fitria Husnatarina) balance_feunpar@yahoo.com (Theresia Mentari) Mon, 29 Jul 2024 00:00:00 +0000 OJS 3.3.0.10 http://blogs.law.harvard.edu/tech/rss 60 Cover Balance Volume 16 Nomor 2 https://e-journal.upr.ac.id/index.php/blnc/article/view/15063 Admin Balance Copyright (c) 2024 https://creativecommons.org/licenses/by/4.0 https://e-journal.upr.ac.id/index.php/blnc/article/view/15063 Wed, 31 Jul 2024 00:00:00 +0000 Analisis Sistem Akuntansi Anggaran Biaya pada Jawara Coffee Shop https://e-journal.upr.ac.id/index.php/blnc/article/view/12857 <p>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.</p> Aliya Putri Novita, Fahmi Fatmanegara, Joeanna Talita Samuela, Manarul Iza Mutakin, Fauziyah Fauziyah Copyright (c) 2024 Balance: Media Informasi Akuntansi dan Keuangan https://creativecommons.org/licenses/by/4.0 https://e-journal.upr.ac.id/index.php/blnc/article/view/12857 Sun, 28 Jul 2024 00:00:00 +0000 Faktor-faktor yang mempengaruhi Kinerja Auditor: Profesionalisme, Kompetensi Auditor dan Independensi Auditor https://e-journal.upr.ac.id/index.php/blnc/article/view/13240 <p>Good audit performance will enable the accounting firm to achieve its objectives and meet the financial reporting needs of stakeholders. Auditors must be skilled to maintain the trust of clients and other users of the audit financial statements. Auditor training improves the auditor's ability to carry out his work during the audit process.The central questions of this article are: (1) Whether auditor ability, auditor professionalism, and auditor independence have an impact on performance. (2) Further review of previous articles, which are still found to be inconsistent. The hope is that this research will contribute new thoughts to the development of audit theory by reviewing aspects of auditor independence, professionalism, and competence in the context of their performance.The purpose of writing this article is to establish hypotheses of influence between variables in further research.The findings of this literature review article are: 1) Auditor competence affects auditor performance; 2) Professionalism has an effect on auditor performance; 3) Auditor independence has an effect on auditor performance.</p> Karennia Junisa Copyright (c) 2024 Balance: Media Informasi Akuntansi dan Keuangan https://creativecommons.org/licenses/by/4.0 https://e-journal.upr.ac.id/index.php/blnc/article/view/13240 Sun, 28 Jul 2024 00:00:00 +0000 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) https://e-journal.upr.ac.id/index.php/blnc/article/view/13604 <p> </p> <p>Penelitian 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).</p> <p>Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dengan menyebar kuisioner<em>. </em>Sampel dalam penelitian ini dipilih menggunakan metode <em>purposive sampling</em> 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.</p> <p>Hasil 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 (<em>adjusted </em> R <em>square</em>) 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.</p> <p>Sehingga 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.</p> <p><strong>Kata Kunci:</strong> Kesesuaian Kompensasi, Moralitas Aparat, Asimetri Informasi dan Kecenderungan Kecurangan Akuntansi</p> Anna Carmila, Sri Yuni, Iwan Christian Copyright (c) 2024 Balance: Media Informasi Akuntansi dan Keuangan https://creativecommons.org/licenses/by/4.0 https://e-journal.upr.ac.id/index.php/blnc/article/view/13604 Sun, 28 Jul 2024 00:00:00 +0000 Prediksi Harga Saham PT. Unilever Indonesia TBK Dengan Metode Regresi Linier Sederhana https://e-journal.upr.ac.id/index.php/blnc/article/view/14249 <p>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.</p> Robiatul Witari Wilda, Mita Akbar Sukmarini, Alicia Christina Mahar Copyright (c) 2024 Balance: Media Informasi Akuntansi dan Keuangan https://creativecommons.org/licenses/by/4.0 https://e-journal.upr.ac.id/index.php/blnc/article/view/14249 Sun, 28 Jul 2024 00:00:00 +0000 Analisis Sustainability Reporting Terhadap Pelaksanaan Corporate Social Responsibility Pada Perusahaan BUMN https://e-journal.upr.ac.id/index.php/blnc/article/view/14638 <p>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&nbsp;(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.</p> Sukma Apandi, Sanni Fia Defela Panjaitan, Rimi Gusliana Mais, Chintania Eka P Dewi, Nurul Indah Sari Copyright (c) 2024 Balance: Media Informasi Akuntansi dan Keuangan https://creativecommons.org/licenses/by/4.0 https://e-journal.upr.ac.id/index.php/blnc/article/view/14638 Sun, 28 Jul 2024 00:00:00 +0000 Dampak Uniformity Terhadap Informasi Akuntansi: Sebuah Kajian Literatur https://e-journal.upr.ac.id/index.php/blnc/article/view/14647 <p><em>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.</em></p> Ulfa Rahmawati Copyright (c) 2024 Balance: Media Informasi Akuntansi dan Keuangan https://creativecommons.org/licenses/by/4.0 https://e-journal.upr.ac.id/index.php/blnc/article/view/14647 Sun, 28 Jul 2024 00:00:00 +0000