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.
{"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}
Pub Date : 2024-07-28DOI: 10.52300/blnc.v16i2.14638
Sukma Apandi, Sanni Fia Defela Panjaitan, Rimi Gusliana Mais, Chintania Eka P Dewi, Nurul Indah Sari
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.
{"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}
Pub Date : 2024-07-28DOI: 10.52300/blnc.v16i2.14647
U. Rahmawati
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.
{"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}
Pub Date : 2024-07-28DOI: 10.52300/blnc.v16i2.14249
Robiatul Witari Wilda, Mita Akbar Sukmarini, Alicia Christina Mahar
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.
投资世界是一个动态市场，其特点是波动剧烈，包括股票价值的变化。这项研究的动机是需要高精度地预测股票价格，以支持更精确的投资决策。PT.联合利华印尼公司（Unilever Indonesia Tbk）是印尼的龙头企业之一，因此，预测其股票价格对投资者而言具有战略价值。然而，预测股票价格是一项复杂的任务，受到各种经济和公司特定因素的影响。本研究旨在分析简单线性回归法在预测 PT.Unilever Indonesia Tbk 股票价格预测的有效性。结果表明，该方法可以进行准确预测，预测值为 2,707 印尼盾，平均绝对百分比误差 (MAPE) 为 2.65%。该方法的应用在投资领域有重大贡献，准确的股价预测可以帮助投资者确定投资交易的最佳时机。
{"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}
Pub Date : 2024-07-28DOI: 10.52300/blnc.v16i2.13604
Anna carmila Anna
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). Metode 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. 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 (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. 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. Kata Kunci: Kesesuaian Kompensasi, Moralitas Aparat, Asimetri Informasi dan Kecenderungan Kecurangan Akuntansi
本研究旨在探讨报酬适宜性、官员道德和信息不对称对会计欺诈倾向的影响（以加丁安县中央加丁安区土邦桑巴的村官为案例）。本研究采用目的性抽样法选取样本，获得了 42 个符合样本标准的受访者样本。采用的数据分析方法是多元线性回归分析。研究结果表明，部分补偿适宜性和工具道德性对会计舞弊倾向有负面影响。而信息不对称对会计舞弊倾向有正向影响。同步检验表明，报酬适宜性、工具道德性和信息不对称共同影响会计舞弊倾向。决定系数（调整 R 平方）值为 0.285 或 28.5%。这意味着会计舞弊倾向变量的 28.5%可以由薪酬适宜性、官员道德和信息不对称变量解释。因此，在研究结果的基础上，提出了进一步研究的建议，建议增加自变量，并利用调节变量或干预变量进行补充。同时，对于研究对象来说，当发现有欺诈的案例或症状时，应立即向有关部门报告，以便预防和克服欺诈行为：补偿适宜性、器具道德、信息不对称与会计舞弊倾向
{"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}
Pub Date : 2024-01-29DOI: 10.52300/blnc.v16i1.12576
Aditya Lukman
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.
{"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}
Pub Date : 2024-01-29DOI: 10.52300/blnc.v16i1.12575
Muhammud Amin Ma'amun, Qoniah Nur Wijayani
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
{"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}
Pub Date : 2024-01-29DOI: 10.52300/blnc.v16i1.12545
Fakultas Ekonomi, Bisnis Islam, Institut Agama, Islam Negeri, Palangka Raya, Arif Mubarok, Hilmi Satria Himawan, M. Razikin
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
要做好库存管理，就需要有效的内部控制。内部控制可以应用于药店等贸易公司。本研究旨在确定北巴里托地区 X Muara Teweh 药房根据 COSO 中小型企业标准将内部控制应用于药品供应的适宜性。本研究采用观察、访谈和记录技术进行。研究对象是药房设施所有者（PSA）和责任药剂师（APJ）。数据分析是通过比较 COSO 中小型企业要素与 X Muara Teweh 药店实施的内部控制并评估其适用性来进行的。结果显示，X Muara Teweh 药店已根据 COSO SME 实施了大部分药品供应内部控制措施。已实施的部分包括风险评估、角色与责任、信息与沟通以及监督。与此同时，根据 COSO SME 标准，控制环境和控制活动尚未完全实施。研究的紧迫性在于发现和评估药店已实施的与药品供应管理相关的内部控制。控制部分的存在可以克服欺诈和其他风险。然而，由于缺乏 COSO 中小型企业的信息，中小型企业很少实施内部控制。
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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
{"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}
Pub Date : 2024-01-29DOI: 10.52300/blnc.v16i1.12544
Hilmi Satria Himawan, Arif Mubarok, E. Wahyuni, Ema Eka Sari, Erviana Sukmawati
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.
{"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}
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