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

{"title":"Fenomena Komunitas Merek Online Berbasis Grup Chat Terkait Perceived Benefit, Brand Community Commitment Dan Brand Loyalty","authors":"Ali Imaduddin Futuwwah","doi":"10.30651/blc.v19i2.13899","DOIUrl":"https://doi.org/10.30651/blc.v19i2.13899","url":null,"abstract":"ABSTRACT   The development of technology and the internet makes the brand community proliferate by using online media known as online-based brand communities, whose reach is getting wider. This study discusses members' benefits when interacting in community chat groups. When members feel the benefits, members will have a solid commitment to the community and encourage brand loyalty. This research will use the SONY APLHA photography community. The sample was taken from as many as 186 respondents are community members who are members of WhatsApp and Telegram chat groups. The analytical tool used is SMART PLS 3.0. The research findings explain that not all benefits obtained by community members can create a commitment to the community. Only hedonic and social benefits have a positive effect on member commitment. Community commitment positively impacts brand loyalty because members continue to be involved in the brand community. This research has implications for brand community managers to pay attention to activities that support benefits for members because it will create member commitment to continue to survive in the community.ABSTRAK Berkembangnya teknologi dan internet membuat komunitas merek berkembang dengan pesat dengan menggunakan media online yang dikenal sebagai komunitas merek berbasis online yang jangkauannya semakin luas. Penelitian ini membahas manfaat yang dirasakan anggota ketika berinteraksi di grup chat komunitas. Ketika anggota merasakan manfaatnya, anggota akan memiliki komitmen yang kuat terhadap komunitas dan mendorong loyalitas merek. Penelitian ini akan menggunakan komunitas fotografi SONY APLHA. Sampel yang diambil sebanyak 186 responden merupakan anggota komunitas yang tergabung dalam grup chat WhatsApp dan Telegram. Alat analisis yang digunakan adalah SMART PLS 3.0. Temuan penelitian menjelaskan bahwa manfaat yang diperoleh anggota komunitas tidak semua dapat menciptakan komitmen terhadap komunitas hanya manfaat hedonis dan sosial berpengaruh positif terhadap komitmen anggota. Komitmen komunitas berpengaruh positif terhadap loyalitas merek karena anggota terus terlibat di komunitas merek. Penelitian ini memberikan implikasi bagi pengelola komunitas merek untuk meperhatikan aktivitas yang mendukung manfaat bagi anggota karena akan menciptakan komitmen anggota agar terus bertahan di dalam komunitas.","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"57 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":"126534293","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":"Organizational Citizenship Behavior (OCB) dan Lingkungan Kerja terhadap Kinerja Karyawan di PT. Siantar Top, Tbk. Sidoarjo","authors":"Rina Maretasari, Khusnatul Fitria, Andi Wardhana","doi":"10.30651/blc.v19i2.13544","DOIUrl":"https://doi.org/10.30651/blc.v19i2.13544","url":null,"abstract":"ABSTRACTWith the more intense competition between companies in Indonesia, the company will succeed, both private and state-owned companies or the public sector, depending on the ability and expertise of the leadership in carrying out company functions such as human resource management. The company will get the best results from the resulting employee performance with quality human resources. The following research aims to determine the effect of Organizational Citizenship Behavior (OCB) and Work Environment on the Performance of Employees of PT. Siantar Top, Tbk Sidoarjo. Subsequent research uses a quantitative approach, and the analysis method uses multiple linear regression. Data collection techniques in this study used a questionnaire sample of 88 employees. The results showed that the variable Organizational Citizenship Behavior (OCB) partially had a positive and significant effect on the Employee Performance variable. The work environment variable partially has a positive and significant impact on employee performance. Organizational Citizenship Behavior (OCB) and Work Environment variables simultaneously have a positive and significant effect on the Employee Performance variable with the F test results obtained F count above F table.ABSTRAKSemakin ketatnya persaingan antar perusahaan di Indonesia, maka perusahaan akan berhasil, baik perusahaan swasta maupun perusahaan milik negara atau sektor publik, tergantung pada kemampuan dan keahlian pimpinan dalam menjalankan fungsi perusahaan seperti pengelolaan sumber daya manusia. Dengan sumber daya manusia yang berkualitas, perusahaan akan mendapatkan hasil terbaik dari kinerja karyawan yang dihasilkan. Penelitian berikut bertujuan untuk mengetahui pengaruh Organizational Citizenship Behavior (OCB) dan Lingkungan Kerja terhadap Kinerja Karyawan PT. Siantar Top, Tbk Sidoarjo. Penelitian selanjutnya menggunakan pendekatan kuantitatif dan metode analisisnya menggunakan regresi linier berganda. Teknik pengumpulan data dalam penelitian ini menggunakan kuesioner dengan sampel sebanyak 88 karyawan. Hasil penelitian menunjukkan bahwa secara parsial variabel Organizational Citizenship Behavior (OCB) berpengaruh positif dan signifikan terhadap variabel Kinerja Karyawan. Variabel lingkungan kerja secara parsial berpengaruh positif dan signifikan terhadap variabel kinerja karyawan. Variabel Organizational Citizenship Behavior (OCB) dan Lingkungan Kerja secara simultan berpengaruh positif dan signifikan terhadap variabel Kinerja Karyawan dengan hasil uji F diperoleh F hitung diatas F tabel.","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"142 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":"122000184","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 Price Discount, Fashion Involvement dan Shopping Lifestyle terhadap Impulse Buying pada Pengguna Brand ERIGO Apparel di Sidoarjo","authors":"Erisa Al Maidah, D. Sari","doi":"10.30651/blc.v19i2.13014","DOIUrl":"https://doi.org/10.30651/blc.v19i2.13014","url":null,"abstract":"ABSTRACT This study aimed to determine the effect of Price Discount, Fashion Involvement and Shopping Lifestyle on Impulse Buying on ERIGO Apparel Brand users in the Sidoarjo area. This research is a descriptive study using quantitative methods. The Nonprobability sampling technique is a sampling technique used in this study, and the Purposive Sampling method is used in sampling for the number of samples in this study that took as many as 100 respondents to be the research sample. Data collection techniques using questionnaires. This study uses multiple linear regression analysis techniques using the SPSS Statistics version 22 data processing program. The results of this study prove that Price Discount has an effect on Impulse Buying, FashionCInvolvement has an impact on Impulse Buying, and Shopping lifestyle has an effect on Impulse buying on ERIGO Apparel brand usersABSTRAKTujuan dari penelitian ini adalah untuk mengetahui Pengaruh Price Discount, Fashion Involvement dan Shopping Lifestyle Terhadap Impulse Buying pada pengguna Brand ERIGO Apparel di wilayah Sidoarjo. Penelitian ini merupakan sebuah penelitian deskriptif yang menggunakan metode kuantitatif. Teknik Nonprobability Sampling merupakan teknik sampling yang di gunakan dalam penelitian ini dan metode Purporsive Sampling adalah metode yang digukan dalam pengambilan sampel, untuk jumlah sampel dalam penelitian ini mengambil sebanyak 100 responden untuk menjadi sampel penelitian. Teknik pengumpulan data menggunakan penyebaran kuesioner. Dalam penelitian ini menggunakan teknik analisis regresi linier berganda dengan menggunakan program olah data SPSS Statistics versi 22 Hasil penelitian ini membuktikan bahwa Price Discount berpengaruh terhadap Impulse Buying, FashionCInvolvement berpengaruh terhadap Impulse Buying, dan Shopping lifestyle berpengaruh terhadap Impulse buying pada pengguna brand ERIGO Apparel","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132293482","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 Penerapan Penurunan Nilai Aset Tetap Berdasarkan PSAK 48 pada Rumah Sakit Muhammadiyah Babat-Lamongan","authors":"Fitri Nuraini, Alda Ainun Niswah, Soedjono Rono","doi":"10.30651/blc.v19i2.12068","DOIUrl":"https://doi.org/10.30651/blc.v19i2.12068","url":null,"abstract":"ABSTRACTThe purpose of this study was to determine the uses of accounting of value fixed assets impairment in the surgery room of the Muhammadiyah Hospital of Babat, lamongan based on PSAK No.48. Medical equipment that used in the surgery room of the Muhammadiyah hospital of Babat, Lamongan is the object of this study , and the method of the used in this study is descriptive qualitative with a case study approach. The technique that used is documentation. The result of this study shows that Muhammadiyah hospital of Babat, Lamongan has not decreased of the value assets surgery room medical equipment based on PSAK No.48. The suggestion for Muhammadiyah hospital of Babat, Lamongan are expected to decrease the values of assets in order to make Muhammadiyah hospital of Babat, Lamongan knows that some of medical equipments in surgery room have decreased in value.ABSTRAK            Tujuan penelitian ini adalah untuk mengetahui penerapan akuntansi penurunan nilai aset tetap Ruang Operasi Rumah Sakit Muhammadiyah Babat berdasarkan PSAK NO. 48. Alat medis ruang operasi RS Muhammadiyah menjadi objek pada penelitian ini dan metode yang digunakan dalam penelitian ini adalah penelitian deskriptif kualitatif dengan pendekatan studi kasus. Teknik yang digunakan adalah dokumentasi. Hasil penelitian menunjukkan bahwa, RS Muhammadiyah Babat belum melakukan penurunan nilai aset alat medis ruang operasi berdasarkan PSAK No. 48. Saran untuk RS Muhammadiyah Babat diharapkan untuk melakukan penurunan nilai aset yang bertujuan agar RS Muhammadiyah Babat mengetahui bahwa beberapa alat medis ruang operasi mengalami penurunan nilai.","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131027236","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":"Produktivitas Kerja dalam Perspektif Manajemen Sumber Daya Insani (di Sentra Kerajinan Ukiran Kayu Kabupaten Blora)","authors":"Pita Mei Zilvia, Dahruji Dahruji","doi":"10.30651/blc.v19i2.13190","DOIUrl":"https://doi.org/10.30651/blc.v19i2.13190","url":null,"abstract":"ABSTRACTThe industrial sector in Indonesia is currently able to lead other sectors in the development process of a country. Industrialization aims to improve the population's welfare by enhancing the people's quality of life, and the industrial sector is expected to be reliable and have a significant demand for labour. To increase work productivity, the company must pay attention to the provision of wages, incentives, and work experience. This study aims to examine the effect of work productivity from the perspective of human resource management. The findings in the study indicate that the variables that affect work productivity are wages and incentives. In contrast, work experience does not affect work productivity. And based on the perspective of human resource management, the salaries and incentives applied have met the fair aspect that has been following the work agreement in the company, and good work experience can help maintain the family economy and create productive employees. ABSTRAK Sektor industri di Indonesia sekarang ini mampu memimpin sektor-sektor lain dalam proses pembangunan suatu negara. Industrialisasi tersebut bertujuan untuk meningkatkan kesejahteraan penduduk dengan meningkatkan kualitas hidup masyarakat dan sektor industri diharapkan dapat diandalkan dan memiliki permintaan tenaga kerja yang besar. Cara dalam meningkatkan produktivitas kerja adalah perusahaan harus memperhatikan terhadap pemberian upah, insentif, dan pengalaman kerja. Penelitian ini bertujuan untuk mengkaji pengaruhi produktivitas kerja dalam perspektif manajemen sumber daya insani. Temuan dalam penelitian menunjukkan bahwa variabel yang mempengaruhi produktivitas kerja adalah upah dan insentif. Sedangkan pengalaman kerja tidak mempengaruhi produktivitas kerja. Dan berdasarkan persepktif manajemen sumber daya insani upah dan insentif yang diterapkan telah memenuhi aspek adil yang telah sesuai kesepakatan kerja dalam perusahaan dan pengalaman kerja yang baik dapat membantu mempertahankan ekonomi keluarga dan menciptakan karyawan yang produktif","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130944627","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 Pengembangan Profesionalisme Guru SMK","authors":"Hafidzulloh Hafidzulloh","doi":"10.30651/blc.v19i2.13451","DOIUrl":"https://doi.org/10.30651/blc.v19i2.13451","url":null,"abstract":"Pendidikan memegang peranan penting dalam mempersiapkan Sumber Daya Manusia (SDM), yaitu dengan menghasilkan para siswa yang berkualitas. Masih banyak guru yang memiliki kemampuan yang rendah dalam memahami mata pelajaran yang diajarkan. Penelitian bertujuan menganalisa pengembangan profesionalitas guru Sekolah Menengah Kejuruan (SMK). Populasi dan sampel dalam penelitian ini adalah semua guru SMK dibawah naungan LP Ma’arif Surabaya sebanyak 163 orang, data yang masuk dan dianalisa secara kuantitatif dengan menggunakan SEM. Hasil penelitian ini diperoleh hasil bahwa indikator menciptakan karya tulis lebih tinggi jika dibandingkan indikator mengadakan penelitian, menemukan teknologi, membuat bimbingan dan indikator pengembangan  kurikulum paling rendah dalam pengembangan profesi guru SMK. Pengembangan profesi guru SMK diperlukan keterlibatan semua yang mempunyai tanggung jawab melakukannya adalah kewajiban pemerintah pusat dan pemerintah daerah. Keberhasilan dalam pengembangan profionalisme guru juga ditentukan beberapa faktor lainnnya diantaranya peran kepemimpinan kepala sekolah.","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"198 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116985141","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 R&D Investments Pada Dividend Payout Ratio Perusahaan Non Financial Di BEI Tahun 2012-2019","authors":"Muthia Pramesti, I. M. Prajna","doi":"10.30651/blc.v19i2.12321","DOIUrl":"https://doi.org/10.30651/blc.v19i2.12321","url":null,"abstract":"Tujuan dari penelitian ini untuk menemukan pengaruh R&D investments pada Dividend Payout Ratio perusahaan non-finansial di Bursa Efek Indonesia (BEI) dari 2012 – 2019. Seluruh data dan statistic yang telah dikumpulkan diolah memanfaatkan Tobit Regression Left-Censored Model. Penelitian ini menemukan bukti bahwa R&D investments tidak berpengaruh terhadap kebijakan dividend (Dividend Payout Ratio) perusahaan non-finansial. Tidak adanya pengaruh antara R&D investments terhadap Dividend Payout Ratio perusahaan non-finansial ini ini dapat ditemukan pada perilaku investor Indonesia serta kondisi institusional negara Indonesia. Dengan demikian, penelitian ini akan berkontribusi memberikan pemahaman yang lebih jauh kepada peneliti lainnya maupun sebagai bahan pertimbangan bagi perusahaan dalam pembuatan dan penentuan kebijakan dividend perusahaan non-finansial di Indonesia","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133866745","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":"Internal Audit Quality, Corporate Governance, and Corporate Social Responsibility: Determinants of Financial Reporting Quality","authors":"Suhita Whini Setyahuni, Nanda Adhi Purusa, Joni Prayogi, Miftachul Mujib","doi":"10.30651/blc.v19i2.10683","DOIUrl":"https://doi.org/10.30651/blc.v19i2.10683","url":null,"abstract":"This study intends to examine what factors were determined the quality of financial statements. We examined the impact of internal audit quality, corporate governance, and CSR performances on financial reporting quality. Since financial reporting quality was difficult to observe directly, we used the accrual earnings management (EM) approach. Using 78 firm-year observations of 39 public companies listed in the LQ-45 index from 2019 to 2020, We employed Ordinary Least Squares (OLS) regression as our data analysis technique. The number of audit committees and board size became the measurement indicators of internal audit quality and corporate governance. Moreover, CSR ratings provided by CSR Hub measured CSR performances. Our findings indicated a positive relationship between internal audit quality and corporate governance on the quality of financial performance. It means that both internal quality and corporate governance become the determinant factors of financial reporting quality. On the other hand, CSR performances did not have any relationship with the financial reporting quality. This paper provides fruitful insight into the factors that driven financial reporting quality. Using different aspects of factors influencing the quality of financial statements, we initially offer valuable insight for business practitioners and potential investors to assess the quality of financial performance.","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133709616","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":"Literasi Keuangan, Pengelolaan Keuangan dan Sikap Menabung Pengaruhnya Terhadap Perencanaan Dana Pensiun Melalui Variabel Moderasi Tingkat Pendidikan","authors":"M. A. Kohar","doi":"10.30651/blc.v19i2.11175","DOIUrl":"https://doi.org/10.30651/blc.v19i2.11175","url":null,"abstract":"ABSTRACT   This study aims to determine the Effect of Financial Literacy, Financial Management, and Saving Attitudes on Pension Fund Planning with Education Level Variables as Moderating Variables, with the type of data and data collection this research is a research that uses primary data and data analysis techniques using SEM on WarpPLS there are 100 respondents in accordance with this study. Based on the results of the study, Financial Literacy has a significant positive effect on pension plan planning, Financial Management does not have a significant positive effect on pension plan planning, Saving Attitudes has a significant positive effect on pension plan planning, and Education level does not moderate the effect of financial literacy on retirement planning.Keywords                    : Financial Literature; Financial Management; Save Attitude; Fund Planning; Level of EducationCorrespondence to        : abdul.kohar@bpjs-kesehatan.go.id ABSTRAK (Bahasa Indonesia)Penelitian ini bertujuan untuk mengetahui Pengaruh Literasi Keuangan, Pengelolaan Keuangan, dan Sikap Menabung terhadap Perencanaan Dana Pensiun dengan Variabel Tingkat Pendidikan sebagai Variabel Moderating, dengan jenis data dan pengumpulan data penelitian ini merupakan penelitian yang menggunakan data primer dan teknik analisis data menggunakan SEM pada WarpPLS terdapat 100 responden yang sesuai dengan penelitian ini. Berdasarkan hasil penelitian, Literasi Keuangan berpengaruh positif signifikan terhadap perencanaan program pensiun, Manajemen Keuangan berpengaruh positif tidak signifikan terhadap perencanaan program pensiun, Saving Attitudes berpengaruh positif signifikan terhadap perencanaan program pensiun, dan Tingkat Pendidikan tidak tidak memoderasi pengaruh literasi keuangan terhadap perencanaan pensiun.Kata Kunci                  : Literasi Keuangan; Pengelolaan Keuangan; Simpanan Sikap; Perencanaan Dana; Tingkat Pendidikan","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"123 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124620733","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 Pengendalian Biaya Pada Universitas Islam Madura","authors":"Moh. Da'i Bachiar","doi":"10.30651/blc.v19i1.9631","DOIUrl":"https://doi.org/10.30651/blc.v19i1.9631","url":null,"abstract":"ABSTRACT This study aims to analyze cost control in a case study private university at the Islamic University of Madura. This study uses a qualitative method, a case study approach, and data collection techniques through observation, interviews, and documentation. The study results indicate that implementing cost control by the Islamic University of Madura is quite good, namely by implementing a budget system, where the budget is a benchmark for the performance of activities to be carried out in the future. Furthermore, standard costs in carrying out UIM activities already have legal fees prepared previously. And also the implementation of a system of accountability for use, namely the text of the disbursement of funds permanently, 75% of the first stage, 25% when carrying out responsibility (LPJ). And the last is an internal audit which is carried out regularly by the Internal Supervisory Agency (LPI), which aims to ensure the conformity of the performance of the Islamic University of Madura with the regulations that have been set.Keywords                    : cost; control; Madura Islamic UniversityCorrespondence to        : daibachti4r@gmail.com ABSTRAKPenelitian ini bertujuan untuk menganalisis pengendalian biaya pada perguruan tinggi swasta studi kasus pada Universitas Islam Madura. Penelitian ini menggunakan metode kualitatif, dengan pendekatan studi kasus, dengan teknik pengumpulan data melalui observasi, wawancara dan dokumentsi. Hasil penelitian menunjukkan bahwa penerapan pengendalian biaya oleh Universitas Islam Madura sudah cukup baik, yakni dengan menerapkan sistem anggaran, dimana anggaran tersebut sebagai patokan pelaksanaan kegiatan yang akan dilaksanakan pada masa yang akan datang. Selanjutnya biaya standar, dalam melaksanakan kegiatan UIM sudah mempunyai standar biaya yang sudah disusun sebelumnya. Dan juga penerapan sistem pertanggungjawaban atas penggunaan, yakni teksin pencairan dana secara bertahan 75% tahap pertama 25% ketika melakukan pertanggungjawaban (LPJ). Dan yang terakhir adalah audit inernal yang dilakukan secara berkala oleh Lembaga Pengawas Internal (LPI) yang tujuan untuk menjamin kesesuaian kinerja Universitas Islam Madura dengan peraturan yang sudah ditetapkan.Kata Kunci                  : biaya; pengendalian; Universitas Islam Madura","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131648981","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}