Balance : Jurnal Akuntansi dan Manajemen

Journal Descripsion

Journal Title	Balance
Sub Title	Jurnal Akuntansi dan Manajemen
Frekuency	3 issues ( April, August, and December)
DOI	Prefix 10.59086 by
ISSN	2829-6397 (Online)
Editor in Chief	Efry Kurnia, SE., M.Si
Managing Editor	M.Firza Alfi
Publisher	Lembaga Riset Ilmiah

Balance: Jurnal Akuntansi dan Manajemen is a peer-reviewed journal published by Lembaga Riset Ilmiah, featuring original research articles, scientific reviews, and scholarly contributions in the fields of accounting and management. The journal welcomes manuscripts covering a wide range of topics, including Financial Accounting, Government Accounting, Sharia Accounting, Sharia Banking, Auditing, Accounting Systems, Tax Accounting, Human Resource Management, Financial Management, Marketing Management, Strategic Management, Digital Marketing, Business, and Entrepreneurship. Published three times a year in April, August, and December, Balance ensures that the views and opinions expressed in its articles remain solely those of the authors. The editorial board reserves the right to make necessary editorial adjustments for clarity and consistency while preserving the original substance of the manuscripts.

Current Issue

Vol. 4 No. 1 (2025): April 2025

DOI: https://doi.org/10.59086/jam.v4i1

Published: 2025-04-26

Articles

Pengaruh Pengembangan Karir Terhadap Kinerja Karyawan

Achmad Fiqri Tarman, Universitas Muhammadiyah Makassar, Indonesia

Muhammad Rusydi, Universitas Muhammadiyah Makassar, Indonesia

Sitti Nurbaya , Universitas Muhammadiyah Makassar, Indonesia

1-9

DOI : https://doi.org/10.59086/jam.v4i1.602
Abstract views: 166 times | PDF downloaded: 139 times | Published: 2025-03-26
Pengaruh Media Sosial dan Perilaku Hedonisme Terhadap Pengelolaan Keuangan Pada Mahsiswa Yang Tinggal Dikos Dan Tidak Kos

Nur Allimatus Sholehah, Universitas Slamet Riyadi , Indonesia

Bambang Widarno, Universitas Slamet Riyadi , Indonesia

10-20

DOI : https://doi.org/10.59086/jam.v4i1.604
Abstract views: 84 times | PDF downloaded: 66 times | Published: 2025-04-17
Economic Factors Affecting Imports Per Capita in Indonesia: Empirical Evidence from the Error Correction Model

Nano Prawoto, Universitas Muhammadiyah Yogyakarta, Indonesia

21-32

DOI : https://doi.org/10.59086/jam.v4i1.611
Abstract views: 67 times | PDF downloaded: 10 times | Published: 2025-04-18
ASEAN Economic Growth: The Influence of Inflation, Trade, and Industrial Policy

Agus Tri Basuki, Universitas Muhammadiyah Yogyakarta, Indonesia

33-45

DOI : https://doi.org/10.59086/jam.v4i1.610
Abstract views: 81 times | PDF downloaded: 44 times | Published: 2025-04-18
Peran Masyarakat Ekonomi Syari’ah Dalam Peningkatan Literasi Investasi Syari’ah Kalangan milenial

Rifatul Muna Muna, Sekolah Tinggi Islam kendal, Indonesia

46-57

DOI : https://doi.org/10.59086/jam.v4i1.601
Abstract views: 23 times | PDF downloaded: 28 times | Published: 2025-04-24
Kajian Mediasi Psychological Well-Being pada Dampak Disiplin Kerja dan Job Insecurity terhadap Kinerja Pegawai

Difka Lukita Zaskia, Sekolah Tinggi Ilmu Ekonomi Yapis Dompu, Indonesia

Irwansyah Irwansyah, Sekolah Tinggi Ilmu Ekonomi Yapis Dompu, Indonesia

Shoalihins Shoalihins, Sekolah Tinggi Ilmu Ekonomi Yapis Dompu, Indonesia

58-67

DOI : https://doi.org/10.59086/jam.v4i1.656
Abstract views: 35 times | PDF downloaded: 16 times | Published: 2025-04-25
Pengaruh Total Hutang, Modal Kerja Terhadap Laba Bersih

Mega Lestari Simbolon, Universitas Medan Area, Indonesia

Desy Astrid Anindya, Universitas Medan Area, Indonesia

Hasbiana Dalimunthe, Universitas Medan Area, Indonesia

68-77

DOI : https://doi.org/10.59086/jam.v4i1.631
Abstract views: 43 times | PDF downloaded: 86 times | Published: 2025-04-25
Analisis Peran Mediasi Dewan Pengawas Syariah pada Faktor Determinan Kinerja Keuangan Bank Umum Syariah Di Indonesia

Carmidah Carmidah, Institut Agama Islam Negeri Metro, Indonesia

Sukirno Sukirno, Institut Teknologi dan Bisnis Adias Pemalang, Indonesia

Yudistira Ardhana, Insitut Agama Islam Negeri Metro, Indonesia

78-89

DOI : https://doi.org/10.59086/jam.v4i1.628
Abstract views: 27 times | PDF downloaded: 21 times | Published: 2025-04-27
Analisis Penutupan Usaha, Studi pada Markas Kopi Sleman

Petrus Fraidylegif Putra Djatu, Universitas Teknologi Surabaya, Indonesia

Devi Maya Sofa, Universitas Teknologi Surabaya, Indonesia

Manuel Aristo Surbakti, Universitas Teknologi Surabaya, Indonesia

78-88

DOI : https://doi.org/10.59086/jam.v4i1.652
Abstract views: 18 times | PDF downloaded: 10 times | Published: 2025-04-29
Model Peningkatan Kinerja Pegawai Melalui Budaya Organisasi Dengan Conscientiousness dan Civic Virtue Sebagai variabel Intervening

Inggar Pratiko, Universitas Islam Sultan Agung Semarang, Indonesia

89-107

DOI : https://doi.org/10.59086/jam.v4i1.660
Abstract views: 58 times | PDF downloaded: 17 times | Published: 2025-04-29
Pengaruh CSR, Struktur Modal, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan

Nur Andini Apriliani, STIE Yapis Dompu, Indonesia

Mulyati Mulyati, STIE Yapis Dompu, Indonesia

Asmawati Asmawati, STIE Yapis Dompu, Indonesia

108-120

DOI : https://doi.org/10.59086/jam.v4i1.623
Abstract views: 61 times | PDF downloaded: 33 times | Published: 2025-05-01
Fraud Pentagon Terhadap Kecurangan Laporan Keuangan

Suci Salmani, Universitas Medan Area, Indonesia

Rana Fathinah Ananda, Universitas Medan Area, Indonesia

Minda Muliana Br Sebayang, Universitas Medan Area, Indonesia

121-136

DOI : https://doi.org/10.59086/jam.v4i1.642
Abstract views: 32 times | PDF downloaded: 21 times | Published: 2025-05-01
Operational Efficiency, Capital Adequacy, and Profitability: A Case Study of Central Java’s Regional Development Bank

Bambang Jatmiko, Universitas Muhammadiyah Yogyakarta, Indonesia

137-148

DOI : https://doi.org/10.59086/jam.v4i1.661
Abstract views: 21 times | PDF downloaded: 7 times | Published: 2025-05-02
Pengaruh Penerapan PSAK 71, BOPO dan NPL Terhadap Profitabilitas

Elsa Yuwanda Purba, Universitas Medan Area, Indonesia

Linda Lores, Universitas Medan Area, Indonesia

Muhammad Habibie , Universitas Medan Area, Indonesia

149-160

DOI : https://doi.org/10.59086/jam.v4i1.648
Abstract views: 26 times | PDF downloaded: 29 times | Published: 2025-05-02
Pengaruh Corporate Social Responsibility (CSR) terhadap Loyalitas Konsumen

Abdullah, Universitas Musamus, Indonesia

Logi Mulawarman, Universitas Jambi, Indonesia

Dios Nugraha Putra, Universitas Jambi, Indonesia

Seven Marganda Bako, Universitas Musamus, Indonesia

Moh. Zaini, STIE Bakti Bangsa, Indonesia

161-170

DOI : https://doi.org/10.59086/jam.v4i1.672
Abstract views: 64 times | PDF downloaded: 32 times | Published: 2025-05-06
Tax Avoidance Analisis Trend dan Faktor: Melalui Pendekatan Systematic Literature Review

Tyas Prasetyawati, Universitas Sriwijaya, Indonesia

Luk Luk Fuadah, Universitas Sriwijaya, Indonesia

171-183

DOI : https://doi.org/10.59086/jam.v4i1.671
Abstract views: 22 times | PDF downloaded: 17 times | Published: 2025-05-06
Pajak Domestik: Tinjauan Literature sistematis tentang Strategi dan Kepatuhan

Ayu fitria Putri, Universitas Sriwijaya, Indonesia

Luk luk fuadah , Universitas Sriwijaya, Indonesia

184-197

DOI : https://doi.org/10.59086/jam.v4i1.666
Abstract views: 37 times | PDF downloaded: 16 times | Published: 2025-05-06
Systematic Literature Review: Analisis Kontemporer Transfer Pricing dan Implikasi Perpajakan Global

Berlika Sharla Martiza, Universitas Sriwijaya, Indonesia

Luk Luk Fuadah, Universitas Sriwijaya, Indonesia

198-210

DOI : https://doi.org/10.59086/jam.v4i1.665
Abstract views: 39 times | PDF downloaded: 19 times | Published: 2025-05-07
Pengaruh Pengetahuan Dan Insentif Pajak Terhadap Kinerja Umkm Berkelanjutan Dengan Sikap Pajak Sebagai Variabel Moderasi

Nur Arinah, Sekolah Tinggi Ilmu Ekonomi Yapis, Indonesia

Irwansyah Irwansyah, Sekolah Tinggi Ilmu Ekonomi Yapis, Indonesia

Dian Urna Fasihat, Sekolah Tinggi Ilmu Ekonomi Yapis, Indonesia

211-222

DOI : https://doi.org/10.59086/jam.v4i1.688
Abstract views: 23 times | PDF downloaded: 4 times | Published: 2025-05-04
Determinasi Kepatuhan Pajak dalam E-commerce; Studi Literatur Sistematik

Nabila Luthfi Tifani, Universitas Sriwijaya, Indonesia

Luk Luk Fuadah, Universitas Sriwijaya, Indonesia

223-235

DOI : https://doi.org/10.59086/jam.v4i1.667
Abstract views: 11 times | PDF downloaded: 2 times | Published: 2025-05-10
Analisis Pengaruh Pemberian Insentif terhadap Produktivitas di Mediasi oleh Komitmen Organisasi

Dara Alifa Dara, Sekolah Tinggi Ilmu Ekonomi Yapis, Indonesia

Irwansyah Irwansyah, Sekolah Tinggi Ilmu Ekonomi Yapis, Indonesia

Soalihin Soalihin, Sekolah Tinggi Ilmu Ekonomi Yapis, Indonesia

236-245

DOI : https://doi.org/10.59086/jam.v4i1.678
Abstract views: 11 times | PDF downloaded: 1 times | Published: 2025-05-10
Peran Literasi Keuangan Syari’ah Dalam Membentuk Keputusan Investasi Syari’ah Pekerja Generasi Milenial Dan Gen Z

Nana Sepdiana, Sekolah Tinggi Agama Islam Hubbulwathan, Indonesia

246-253

DOI : https://doi.org/10.59086/jam.v4i1.685
Abstract views: 1 times | PDF downloaded: 0 times | Published: 2025-05-13
The Influence of Financial Ratios on Stock Returns: Evidence from the Indonesia Stock Exchange

Surya Danang, Akademi Bisnis dan Keuangan Primaniyarta, Indonesia

Fricy O Rumintjap, Akademi Bisnis dan Keuangan Primaniyarta , Indonesia

246-253

DOI : https://doi.org/10.59086/jam.v4i1.668
Abstract views: 7 times | PDF downloaded: 0 times | Published: 2025-05-13
Pengaruh Intellectual Capital Dan Corporate Social Responsibility Terhadap Kinerja Keuangan

Anisa Sava Almagfira, Universitas Mataram, Indonesia

Bambang Bambang, Universitas Mataram, Indonesia

254-263

DOI : https://doi.org/10.59086/jam.v4i1.662
Abstract views: 6 times | PDF downloaded: 2 times | Published: 2025-05-13
Pengaruh Harga, Promosi, dan Kemudahan Terhadap Kepuasan Pelanggan Minibus

Devi Herawati, Universitas Labuhanbatu, Indonesia

Novrihan Leily Nasution, Universitas Labuhanbatu, Indonesia

Elida Florentina Sinaga Simanjorang, Universitas Labuhanbatu, Indonesia

264-276

DOI : https://doi.org/10.59086/jam.v4i1.686
Abstract views: 0 times | PDF downloaded: 0 times | Published: 2025-05-15

View All Issues

Balance : Jurnal Akuntansi dan Manajemen

Current Issue

Articles

Pengaruh Pengembangan Karir Terhadap Kinerja Karyawan

Pengaruh Media Sosial dan Perilaku Hedonisme Terhadap Pengelolaan Keuangan Pada Mahsiswa Yang Tinggal Dikos Dan Tidak Kos

Economic Factors Affecting Imports Per Capita in Indonesia: Empirical Evidence from the Error Correction Model

ASEAN Economic Growth: The Influence of Inflation, Trade, and Industrial Policy

Peran Masyarakat Ekonomi Syari’ah Dalam Peningkatan Literasi Investasi Syari’ah Kalangan milenial

Kajian Mediasi Psychological Well-Being pada Dampak Disiplin Kerja dan Job Insecurity terhadap Kinerja Pegawai

Pengaruh Total Hutang, Modal Kerja Terhadap Laba Bersih

Analisis Peran Mediasi Dewan Pengawas Syariah pada Faktor Determinan Kinerja Keuangan Bank Umum Syariah Di Indonesia

Analisis Penutupan Usaha, Studi pada Markas Kopi Sleman

Model Peningkatan Kinerja Pegawai Melalui Budaya Organisasi Dengan Conscientiousness dan Civic Virtue Sebagai variabel Intervening

Pengaruh CSR, Struktur Modal, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan

Fraud Pentagon Terhadap Kecurangan Laporan Keuangan

Operational Efficiency, Capital Adequacy, and Profitability: A Case Study of Central Java’s Regional Development Bank

Pengaruh Penerapan PSAK 71, BOPO dan NPL Terhadap Profitabilitas

Pengaruh Corporate Social Responsibility (CSR) terhadap Loyalitas Konsumen

Tax Avoidance Analisis Trend dan Faktor: Melalui Pendekatan Systematic Literature Review

Pajak Domestik: Tinjauan Literature sistematis tentang Strategi dan Kepatuhan

Systematic Literature Review: Analisis Kontemporer Transfer Pricing dan Implikasi Perpajakan Global

Pengaruh Pengetahuan Dan Insentif Pajak Terhadap Kinerja Umkm Berkelanjutan Dengan Sikap Pajak Sebagai Variabel Moderasi

Determinasi Kepatuhan Pajak dalam E-commerce; Studi Literatur Sistematik

Analisis Pengaruh Pemberian Insentif terhadap Produktivitas di Mediasi oleh Komitmen Organisasi

Peran Literasi Keuangan Syari’ah Dalam Membentuk Keputusan Investasi Syari’ah Pekerja Generasi Milenial Dan Gen Z

The Influence of Financial Ratios on Stock Returns: Evidence from the Indonesia Stock Exchange

Pengaruh Intellectual Capital Dan Corporate Social Responsibility Terhadap Kinerja Keuangan

Pengaruh Harga, Promosi, dan Kemudahan Terhadap Kepuasan Pelanggan Minibus

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