BALANCE: Economic, Business, Management and Accounting Journal最新文献

{"title":"Evaluasi Mobile Banking Adoption Intention di BCA dan Variabel-Variabel yang Mendukung Use Behavior","authors":"Frans Maharsa Wijaya","doi":"10.30651/blc.v20i1.16381","DOIUrl":"https://doi.org/10.30651/blc.v20i1.16381","url":null,"abstract":"ABSTRACTThe number of transactions on BCA's mobile banking channel in 2021 amounted to 61.6% of the total transactions for all media, up 16.8% compared to 2019. There has been a change in preferences for the use of financial transaction facilities by BCA customers. Therefore it is important to study the factors that motivate customers to use BCA mobile banking. This research is a case study that explains the causal relationship between performance expectancy, effort expectancy, social influence, facilitating conditions, habit, hedonic motivation, perceived value, trust, perceived risk, credibility, compatibility with lifestyle and needs and mobile banking adoption intention towards the behaviour of using mobile banking by BCA customers. Questionnaires for this study were distributed to 390 BCA customers and then processed with the help of SPSS and AMOS software using Structural Equation Modeling, data processing using Confirmatory Factor Analysis and regression analysis. The study results show that these factors positively and significantly affect customer intentions to adopt mobile banking. The choice to adopt mobile banking also has a positive and significant impact on customer behaviour when using mobile banking. Further theoretical studies are needed on trust and perceived risk considering that these findings are slightly different from previous studies. It can be examined again regarding the effect of facilitating conditions on mobile banking adoption intention, with moderating variables, namely gender and age.ABSTRAKJumlah transaksi di channel mobile banking BCA pada tahun 2021 sebesar 61,6% dari total transaksi semua channel, naik 16,8% jika dibandingkan tahun 2019. Terjadi perubahan preferensi penggunaan sarana transaksi finansial oleh nasabah BCA. Oleh karena itu penting untuk mempelajari faktor-faktor yang memotivasi nasabah untuk menggunakan mobile banking BCA. Penelitian ini merupakan studi kasus yang menjelaskan hubungan kausal antara performance expectancy, effort expectancy, social influence, facilitating conditions, habit, hedonic motivation, perceived value, trust, perceived risk, credibility, compatibility with lifestyle and needs dan mobile banking adoption intention terhadap perilaku penggunaan mobile banking oleh nasabah BCA. Kuesioner untuk penelitian ini dibagikan kepada 390 customer BCA, kemudian diolah dengan bantuan perangkat lunak SPSS dan AMOS dengan menggunakan Structural Equation Modeling, pengolahan data m manfaatkan Confirmatory Factor Analysis dan analisa regresi. Hasil dari penelitian menunjukkan bahwa faktor-faktor tersebut berpengaruh positif serta signifikan terhadap niat customer untuk melakukan adopsi mobile banking. Niat untuk mengadopsi mobile banking juga berdampak positif serta signifikan terhadap perilaku customer saat menggunakan mobile banking. Perlu kajian teoritik lebih lanjut terhadap trust dan perceived risk mengingat temuan ini sedikit beda dengan penelitian terdahulu. Dapat diteliti kembali meng","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132849264","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}

{"title":"Person Job Fit dan Komitmen Karir: Peran Keterlibatan Kerja","authors":"Noerchoidah - Noerchoidah, Tri Ariprabowo, Nurdina Nurdina, Nida Alfia","doi":"10.30651/blc.v20i1.16415","DOIUrl":"https://doi.org/10.30651/blc.v20i1.16415","url":null,"abstract":"ABSTRACTOrganizations try to determine individuals who match their values and goals. This study explores a person's job fit's impact on career commitment by mediating work involvement. Data collection was carried out through a structured questionnaire. The population consists of lecturers working in Surabaya's private higher education sector. Determination of the sample using purposive sampling with a total of 158 respondents. Questionnaires that have been collected and tabulated were analyzed using PLS. The results reveal that personal job fit positively and significantly affects work involvement and career commitment. Work involvement has a positive and significant effect on career commitment. Work involvement mediates the relationship between personal job fit and career commitment. This research has implications for all institutions that wish to improve their employees' person–organizational fit and commitment. This implication helps institutions to take special initiatives to increase personal job fit for their lecturers, which in turn will increase the level of commitment of their lecturers to remain in their institutions.ABSTRAKOrganisasi mencoba menentukan individu yang sesuai dengan nilai dan tujuannya. Penelitian ini memiliki tujuan untuk mengeksplorasi dampak person job fit pada komitmen karir dengan   mediasi keterlibatan kerja. Pengumpulan data dilakukan melalui kuesioner terstruktur. Populasi terdiri dari para dosen yang bekerja di sektor pendidikan tinggi swasta di Surabaya. Penentuan sampel menggunakan purposive sampling dengan jumlah 158 responden. Kuesioner yang telah terkumpul dan ditabulasikan dianalisis menggunakan PLS. Hasilnya mengungkapkan bahwa personal job fit berpengaruh positif dan signifikan terhadap keterlibatan kerja dan komitmen karir. Keterlibatan kerja berpengaruh positif dan signifikan terhadap komitmen karir. Keterlibatan kerja memediasi hubungan antara personal job fit dan komitmen karir. Penelitian ini memberikan implikasi bagi semua institusi yang ingin meningkatkan person–organization fit dan komitmen karyawannya. Implikasi ini membantu institusi untuk mengambil inisiatif khusus untuk meningkatkan person job fit bagi para dosennya, yang selanjutnya akan meningkatkan tingkat komitmen dosennya untuk tetap bertahan di institusinya.","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"234 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115751747","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}

{"title":"Peran Mediasi Komitmen Guru Terhadap Kinerja: Pengaruh Budaya Organisasi, dan Motivasi","authors":"Djoko Soelistya, Husni Mubarok, H. Agustina, Adiba Fuad Syamlan","doi":"10.30651/blc.v20i1.16521","DOIUrl":"https://doi.org/10.30651/blc.v20i1.16521","url":null,"abstract":"ABSTRACTThe problem is that teacher performance could be more optimal, but the existing organizational Culture is well implemented, and teacher motivation is carried out according to organizational instructions. The research aims to analyze the role of mediating teacher commitment to performance which is influenced by organizational Culture and motivation. This research is quantitative, and the population is 60 respondents with SmartPLS 3.0 analysis. The results show (1) Organizational Culture has an effect on teacher performance; (2) Organizational Culture has no effect on teacher commitment; (3) Motivation has an effect on teacher commitment; (4) Motivation has an effect on teacher performance; (5) Teacher commitment has an effect on teacher performance ; (6) Organizational culture can directly affect teacher performance, even without the mediation of teacher commitment; (7) Motivation can affect teacher performance directly even without the mediation of teacher commitment, so the organizational Culture that educational institutions have given is still carried out consistently and is preserved, and its harmony with teachers and good teacher motivation needs to be maintained by giving teachers the confidence to can explore their competence in carrying out their duties.ABSTRAK Permasalahan kinerja guru yang belum optimal, tetapi budaya organisasi yang ada sudah diterapkan dengan baik, dan motivasi guru dijalankan sesuai petunjuk organisasi. Tujuan penelitian menganalisis peran mediasi komitmen guru terhadap kinerjanya yang dipengaruhi oleh budaya organisasi dan motivasinya. Penelitian ini kuantitatif dan populasi sebanyak 60 responden dengan analisis SmartPLS 3.0. Hasil menunjukan (1) Budaya Organisasi berpengaruh terhadap kinerja guru; (2) Budaya Organisasi tidak berpengaruh terhadap komitmen guru; (3) Motivasi berpengaruh terhadap komitmen guru; (4) Motivasi  berpengaruh terhadap kinerja guru; (5) Komitmen Guru berpengaruh terhadap kinerja guru; (6) Budaya Organisasi dapat mempengaruhi kinerja guru secara langsung, walaupun tanpa mediasi komitmen guru; (7) Motivasi dapat mempengaruhi kinerja guru secara langsung walaupun tanpa mediasi komitmen guru, jadi budaya organisasi yang sudah diberikan oleh lembaga pendidikan tetap dijalankan secara konsisten dan dilestarikan serta keharmonisannya  terhadap para guru, serta motivasi guru yang sudah baik perlu dipertahankan dengan memberikan kepercayaan guru untuk bisa mengexplore kompetensinya dalam menjalankan tugasnya.","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116443227","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}

{"title":"Urgensi BUMDes dan Optimalisasi Pemanfaatan Aset Desa Dalam Rangka Peningkatan Pendapatan Desa: Kajian Empiris di Desa Pule Kecamatan Modo","authors":"Evi Dwi Kartikasari, I. Indira, Darianto Darianto, M. A. Hakim, Dicky Eka Prasetya","doi":"10.30651/blc.v20i1.16040","DOIUrl":"https://doi.org/10.30651/blc.v20i1.16040","url":null,"abstract":"ABSTRACTThe presence of BUMDes is considered very important, but in fact, the company of BUMDes in Pule Village should have run better. The initial survey informed that various Pule village assets were detected to be capable of generating village income but needed to be managed optimally. This research uses a qualitative descriptive research type with a case study approach. The research focuses on the urgency of BUMDes and optimizing the management of village assets managed by BUMDes to assess the increase in village income that may be obtained by evaluating the APBDes. The researcher made observations and recorded the procedures for managing village assets by BUMDes Pule Village by interviewing informants and including comments on other supporting documents, namely in the form of financial reports for each BUMDes Pule Village business unit. Five informants or keymen in this study consisted of village secretaries, BUMDes directors, and BUMDes business unit management representatives. The purpose of this study is to describe the reasons for the existence of BUMDes, why it is significant for the village, how to form a good BUMDes according to law No. 6 of 2014, and what strategies can be carried out by villages to increase village income through optimizing the utilization of village assets. ABSTRAKKehadiran BUMDes dirasa sangat penting, namun pada kenyataanya kehadiran BUMDes di Desa Pule belum berjalan sebagaimana harusnya. Survey awal menginformasikan bahwa terdapat berbagai asset desa pule yang terdeteksi mampu menghasilkan pendapatan desa namun belum dikelola secara maksimal. Penelitian ini menggunakan jenis penelitian deskriptif  kualitatif dengan pendekatan  studi kasus. Fokus penelitian pada urgensi BUMDes dan optimalisasi pengelolaan aset desa yang dikelola oleh BUMDes untuk dapat  mengkaji peningkatan pendapatan desa yang mungkin dapat diperoleh dengan mengevaluasi APBDes. Peneliti melakukan pengamatan dan mencatat mengenai tatacara pengelolaan aset desa oleh BUMDes Desa Pule dengan cara wawancara pada informan dan menyertakan pengamatan pada Dokumen lain sebagai pendukung, yaitu berupa laporan keuangan setiap unit usaha BUMDes Desa Pule. Informan atau Keyman dalam penelitian ini berjumlah lima orang yang terdiri dari sekertaris desa, direktur BUMDes dan perwakilan pengelola unit usaha BUMDes. Tujuan dari penelitian ini untuk menguraikan alasan keberadaan  BUMDes  mengapa sangat penting bagi desa, Bagaimana Pembentukan  dari BUMDes yang baik sesuai  peraturan undang – undang no 6 tahun 2014, serta Bagaimana strategi yang dapat dilakukan desa dalam rangka peningkatan pendapatan desa melalui optimalisasi pemanfaatan asset desa.","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114532464","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}

{"title":"Faktor yang Mempengaruhi Kepuasan Pelanggan Nasi Krawu Khas Gresik Jawa Timur","authors":"Sandra Oktavina Pinaraswati, Saibat Saibat, A. Baruno, Safinatun Safinatun","doi":"10.30651/blc.v20i1.15605","DOIUrl":"https://doi.org/10.30651/blc.v20i1.15605","url":null,"abstract":"ABSTRACTThe quality of food and services performed influences restaurant customer satisfaction. This type of research is quantitatively explanatory. The research population was customers of Nasi Krawu Mbuk Ju Gresik Restaurant, East Java, with a total sample of 80 customers. The results of the study prove that the quality of service and food significantly impact customer satisfaction at Nasi Krawu Mbuk Ju Restaurant simultaneously and partially. ABSTRAKKepuasan pelanggan rumah makan dipengaruhi kualitas makanan dan pelayanan yang dilakukan. Jenis penelitian ialah eksplanatori secara kuantitatif. Populasi penelitian ialah pelanggan Rumah Makan Nasi Krawu Mbuk Ju Gresik Jawa Timur dengan jumlah sampel sebanyak 80 pelanggan. Hasil penelitian membuktikan kualitas pelayanan dan makanan berdampak signifikan terhadap kepuasan pelanggan Rumah Makan Nasi Krawu Mbuk Ju secara simultan dan parsial","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"119 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122482253","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}

{"title":"Pengaruh Ketahanan Usaha, Karakter Wirausaha, dan Pertumbuhan Usaha terhadap Keberlangsungan Usaha Melalui Kinerja Bisnis","authors":"Bramasta Reza Maulana, Nur Laila Yuliani","doi":"10.30651/blc.v20i1.15933","DOIUrl":"https://doi.org/10.30651/blc.v20i1.15933","url":null,"abstract":"ABSTRACTMSMEs are the primary source of the country's economy. MSMEs play an essential role in developing the potential of economic actors. The existence of the Covid-19 pandemic in Indonesia caused a decrease in MSME sales. This study aims to show the effect of corporate sustainability, entrepreneurial character and business growth on business continuity mediated by business performance. The sample used is SMEs in Purworejo and Banyumas using the slovin method. This research selects 763 respondents, consisting of Purworejo and Banyumas. The data analysis method is a path analysis test (Path Analysis) using the WARP-PLS 7.0 application. The test results show that business resilience, entrepreneurial character, and growth positively affect business continuity. Meanwhile, business performance partially mediates business resilience, entrepreneurial nature, and business growth in business continuity. ABSTRAKUMKM merupakan sumber utama perekonomian negara. UMKM berperan penting dalam mengembangkan potensi pelaku ekonomi. Adanya pandemi Covid-19 di Indonesia menyebabkan penurunan penjualan UMKM. Tujuan penelitian ini untuk menunjukkan pengaruh keberlanjutan perusahaan, karakter kewirausahaan dan pertumbuhan usaha terhadap keberlangsungan usaha dimediasi oleh kinerja bisnis. Sampel yang digunakan merupakan UMKM di Purworejo dan Banyumas menggunakan metode slovin. Sampel penelitian ini adalah 763 responden, terdiri dari purworejo dan banyumas. Metode analisis data yang digunakan adalah uji analisis jalur (Path Analysis) dengan menggunakan aplikasi WARP-PLS 7.0. Hasil uji menunjukkan bahwa ketahanan usaha, karakter wirausaha dan pertumbuhan usaha berpengaruh positif terhadap kelangsungan usaha.  Sedangkan kinerja bisnis memediasi parsial ketahanan usaha, karakter wirausaha, dan pertumbuhan usaha terhadap keberlangsungan usaha.","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132808813","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}

{"title":"Analisis Perspektif Mahasiswa Pada Penerapan Kertas Kerja ATLAS (Audit Tool And Linked Archive System)","authors":"Agus Sumanto, Mega Rosdiana","doi":"10.30651/blc.v20i1.14694","DOIUrl":"https://doi.org/10.30651/blc.v20i1.14694","url":null,"abstract":"ABSTRACTIn the era of digitalization, auditors must keep up with the times. The \"Financial Profession Development Center (P2PK)\" has released the Microsoft Excel-based \"ATLAS (Audit Tools and File Link System)\" application. The purpose of the research was to find student perspectives on implementing the ATLAS application in the digital era. Later, this web-based application is expected to help \"Certified Public Accountants (CPA)\" and \"Public Accountant Offices (KAP)\" meet the audit requirements criteria. The application of these professional standards is documented in audit working papers supervised by the Ministry of Finance as documents reviewed by \"P2PK (Center for Monitoring and Development of Finance)\". As the \"ATLAS (Audit Tools and Link Filing System)\" application continues to grow, users of all levels, from accounting students taking audit internship courses to junior auditors, and senior auditors, from auditing frameworks to CPA partners, should use it. The discussion of this study is intended to assess the perceptions of UWKS accounting students regarding the \"audit and implementation of the linked record system (ATLAS)\" tool. This study uses a descriptive-quantitative approach, using a Likert scale to measure student perceptions. Based on the results of statistical tests, we found that there were differences of opinion among students about whether or not it was necessary to apply the ATLAS application in the learning audit practice course at Wijaya Kusuma University, Surabaya. In this sense, manual worksheets are no longer used because the ATLAS application must be applied at the time of the exam.ABSTRAK Di masa digitalisasi, auditor harus mengikuti arusperkembangan zaman. “Pusat Pembinaan Profesi Keuangan (P2PK)” telah merilis aplikasi “ATLAS (Audit Tools and File Link System)” berbasis Microsoft Excel. Tujuan penelitian yang dilakukan adalah untuk mengetahui perspektif mahasiswa terhadap implementasi aplikasi ATLAS di era digital. Nantinya, aplikasi berbasis web ini diharapkan dapat membantu “Certified Public Accountants (CPA)” dan “Kantor Akuntan Publik (KAP)”memenuhi kriteria persyaratan audit. Penerapan standar profesi tersebut didokumentasikan dalam kertas kerja audit yang diawasi oleh Kementerian Keuangan sebagai dokumen yang ditelaah oleh “P2PK (Pusat Pemantauan dan Pengembangan Keuangan)”. Karena aplikasi “ATLAS (Audit Tools and Link Filing System)” terus berkembang, pengguna di semua tingkatan, mulai dari mahasiswa akuntansi yang mengambil kursus magang audit, auditor junior, auditor senior, dari kerangka kerja audit hingga mitra CPA harus menggunakannya. Pembahasan studi ini ditujukan untuk dapatmenilai persepsi mahasiswa akuntansi UWKS mengenai alat “audit dan implementasi linked record system (ATLAS)”. Penelitian ini menggunakan pendekatan deskriptif-kuantitatif, dengan menggunakan skala Likert untuk mengukur persepsi mahasiswa. Berdasarkan hasil uji statistik, kami menemukan bahwa ada perbedaan pendapat di antara para mah","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127016003","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}

{"title":"Nilai Perusahaan Sektor Consumer Cyclical Era Pandemic: Diantara Faktor Determinan yang Mempengaruhi","authors":"Sarah Masitah, Sholikha Oktavi Khalifaturofi’ah","doi":"10.30651/blc.v20i1.15563","DOIUrl":"https://doi.org/10.30651/blc.v20i1.15563","url":null,"abstract":"ABSTRACT This study intends to test and analyze the factors that affect firm value, namely investment decisions, dividend policy, profitability and company size during a pandemic. This research uses data from 14 companies in the cyclical consumer sector during the first quarter of 2020 to the second quarter of 2022, which are listed on the Indonesia Stock Exchange. This study used a quantitative approach. Purposive sampling was taken as the sampling method. The method of data analysis in this study is multiple linear regression analysis. The results of this study are dividend policy has a significant positive effect on firm value, whereas investment decisions, profitability, and fit size have no significant impact on firm value. This research implies that during the Covid pandemic, dividend distribution to investors is one of the solutions to increase the value of cyclical consumer companies.ABSTRAKPenelitian ini bermaksud untuk menguji dan menganalisis faktor-faktor yang mempengaruhi nilai perusahaan yaitu keputusan investasi, kebijakan dividen, profitabilitas dan ukuran perusahaan selama pandemi. Penelitian ini menggunakan data dari 14 perusahaan sektor consumer cyclical selama triwulan pertama 2020 sampai triwulan kedua tahun 2022 yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan kuantitatif, purposive sampling diambil sebagai metode pengambilan sampel. Metode analisis data pada penelitian ini ialah analisis regresi linier berganda. Hasil penelitian ini adalah kebijakan dividen berpengaruh positif signifikan terhadap nilai perusahaan sedangkan, keputusan investasi, profitabilitas, dan ukuran perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan. Implikasi dalam penelitian ini adalah pada masa pandemi covid, pembagian dividen kepada investor menjadi salah satu solusi untuk dapat meningkatkan nilai perusahaan consumer cyclical.","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128800760","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}

{"title":"Analisis Faktor yang Mempengaruhi Purchase Behavior (Studi Pada Wanita Muslim Kota Batam)","authors":"Edy Yulianto Putra, Nydia Salsabila Firdaus","doi":"10.30651/blc.v20i1.15339","DOIUrl":"https://doi.org/10.30651/blc.v20i1.15339","url":null,"abstract":"ABSTRACT This research was conducted to identify factors influencing buying habits toward hijab fashion among Muslim women in Batam City. The object of this study is Muslim women respondents who like to use and buy hijab fashion in Batam City. The independent variables used are Religiosity, Subjective Norm, Brand Knowledge, Perceived Usefulness, Brand Trust, and Attitude as intervening variables, and Purchase Behavior as the dependent variable. This study uses an explanatory method with a quantitative approach with a purposive sampling technique. The data analysis that the author uses is smart PLS. The study results show that five factors influence the habit of buying hijab fashion continuously, with attitudes/behavior as mediationABSTRAKPenelitian ini dilakukan dengan tujuan untuk menganalisis dan mengidentifikasi faktor apa saja yang mempengaruhi kebiasaan membeli terhadap hijab fashion dikalangan wanita Muslim Kota Batam. Objek pada kajian ini adalah responden wanita Muslim yang gemar menggunakan dan membeli hijab fashion di Kota Batam. Variabel independent yang digunakan adalah Religiosity, Subjective Norm, Brand Knowledge, Perceived Usefulness, Brand Trust serta Attitude sebagai variabel intervening dan Purchase Behavior sebagai variabel dependen. Kajian ini menggunakan metode eksplanatori dengan pendekatan kuantitatif dengan Teknik purposive sampling. Analisa data yang penulis gunakan adalah dengan menggunakan smart PLS. Hasil penelitian menunjukkan bahwa terdapat 5 faktor yang mempengaruhi kebiasaan membeli hijab fashion terus menerus dengan sikap/perilaku sebagai mediasi","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126497942","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}

{"title":"Implementasi Pelaporan Akuntansi Sektor Publik dan Pengendalian Intern terhadap Akuntabilitas Kinerja pada Instansi Pemerintah","authors":"Hendri Anto, Sakti Alamsyah, Andri Indrawan","doi":"10.30651/blc.v19i2.13522","DOIUrl":"https://doi.org/10.30651/blc.v19i2.13522","url":null,"abstract":"ABSTRACT This study aims to explain the effect of implementing public sector accounting reporting and internal control on performance accountability in Lembursitu District, Sukabumi City. The population in this study were all civil servants in overtimesitu sub-districts spread over five Lembursitu villages totalling 43 people. This study used multiple linear regression analysis techniques. In this study, the implementation of Public Sector Accounting Reporting Implementation (X1) affects the Performance Accountability of Government Agencies (Y). Furthermore, internal control (X2) does not affect the Performance Accountability of Government Agencies (Y). It is concluded that the results of this study indicate that the Implementation of Public Sector Accounting Reports and Internal Controls on the Performance Accountability of Government Agencies in Lembursitu District Has a Significant Influence.ABSTRAKPenelitian ini bertujuan untuk menjelaskan pengaruh implementasi pelaporan akuntansi sektor publik dan pengendalian intern terhadap akuntabilitas kinerja di Kecamatan Lembursitu Kota Sukabumi. Populasi dalam penelitian ini adalah seluruh pegawai negeri sipil di kecamatan lembursitu yang tersebar di 5 kelurahan lembursitu yang berjumlah 43 orang, penelitian ini menggunakan teknik analisis regressi linier berganda, dalam penelitian ini penerapan Implementasi Pelaporan Akuntansi Sektor Publik (X1) berpengaruh terhadap Akuntabilitas Kinerja Instansi Pemerintah (Y). Selanjutnya pengendalian Intern (X2) tidak berpengaruh terhadap Akuntabilitas Kinerja Instansi Pemerintah (Y). Disimpulkan hasil dari penelitian ini menunjukan bahwa Implementasi Pelaporan Akuntansi Sektor Publik dan Pengendalian Intern Terhadap Akuntabilitas Kinerja Instansi Pemerintah Di Kecamatan Lembursitu Berpengaruh Signifikan.","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116785151","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}