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Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan
Published by Universitas Ibn Khaldun Bogor
ISSN : 18582214     EISSN : 26547880     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal NERACA KEUANGAN atau NERACA adalah jurnal ilmiah yang menitikberatkan pada pengembangan ilmu akuntansi pada umumnya, sesuai namanya jurnal ini dimaksudkan untuk dapat memberikan inovasi pada perkembangan teknologi dan ilmu akuntansi dengan memberikan informasi informasi praktis hasil pemikiran dan penelitian para pakar akuntansi.
Arjuna Subject : -
Articles 15 Documents
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Search results for , issue "Vol. 19 No. 2 (2024)" : 15 Documents clear
Analysis of the Implementation of Sales Accounting Systems with Based Payment Transactions Fintech MSMEs Telukjambe Karawang Zalfahmi, Raihan; Sujaya, Fista Apriani; Trisyanto, Ade
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i2.17150

Abstract

The development of digital technology has brought transformation in society. Financial technology or fintech is a risk-taking service that currently helps many people, this technology is used in the economic and financial sectors. Fintech comes in various forms to help people overcome their financial and business problems. Additionally, fintech is becoming increasingly popular due to its fast and simple methods and services. This research aims to analyze the application of fintech in helping the development of micro, small and medium enterprises. The method used is descriptive research with a qualitative approach. Data collection was obtained through interviews and observation. The data obtained is in the form of primary and secondary data. The results of this research state that the implementation of a fintech-based sales accounting system in payment transactions in MSMEs helps buying and selling transactions so that the payment system becomes more efficient and economical but remains effective. All interviewees from all samples have sufficient financial literacy because they have general knowledge about fintech payments, confidence and skills in using fintech payments.
The Effect of Dividend Policy and Environmental Social Governance on Company Performance with Moderation of Good Corporate Governance in IDX LQ45 Companies Wicaksono, Henry; Muchtar, Susy
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i2.17194

Abstract

This study aims to analyze the effect of dividend policy and environmental social governance (ESG) on company performance as measured by Tobins'q and stock prices with moderation of Good Corporate Governance (GCG) in companies listed on the LQ45 Index of the Indonesia Stock Exchange (IDX) for the period 2019-2023. The research sample using purposive sampling method obtained 20 companies that entered the criteria to be sampled. The results showed that dividend policy has no effect on company performance as measured by tobin's q and stock price, ESG has no effect on company performance as measured by tobin's q and stock price, financial leverage has no effect on company performance as measured by tobin's q, but financial leverage has an influence with a negative relationship direction on company performance as measured by stock price, company size has a negative and significant effect on company performance as measured by tobin's q, but company size has a positive influence on company performance as measured by tobin's q, GCG moderation proves to have no effect between dividend policy on company performance as measured by Tobin's q, but GCG moderation proves to have a negative effect between dividend policy on company performance as measured by stock prices, GCG moderation has a negative effect between ESG on company performance as measured by Tobins' q, but GCG moderation proves to have no effect between ESG on company performance as measured by stock prices. This research has important implications for companies and investors. For companies, it is important to implement an optimal dividend policy and commit to ESG principles to improve company performance. For investors, these findings can help in making investment decisions by considering factors such as dividend policy, ESG, and corporate governance.
Determinans Sustainability Report, Leverage and Tax Avoidance on Financial Performance with CEO Narcissism as Moderation Variable Saepulloh, Muhammad; Yanti, Yanti; Arimurti, Trias
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i2.17273

Abstract

Financial performance analysis is the process of critically reviewing finances which involves reviewing data, calculating, measuring and providing financial solutions. Sustainability reports, leverage, tax avoidance and CEO marcissism are among the factors that influence a company's financial performance. This study examines the impact of tax avoidance, leverage, and sustainability reports on financial performance using CEO narcissism as a moderating factor. With a population of 89 companies in the metals and minerals industry, the subjects of this study are manufacturing companies listed on the Indonesia Stock Exchange. Secondary data sources and quantitative techniques are used in this research methodology. Using SmartPLS version 3, the Partial Least Squares (PLS) approach was used in the data processing procedure. The results show that although the tax avoidance variable has no influence and the CEO narcissism variable cannot mitigate the relationship between tax avoidance and financial success, the sustainability report and leverage variables have a great influence on financial performance. This research is aimed at companies operating in the metal and mineral manufacturing industry to reveal the environmental, social and economic role of society as well as the attractiveness of external parties, namely investors.
Developing an Entrepreneurial Mindset in Youth: Investigating Locus of Control and Self-Efficacy among Students of Pringsewu Business Management Vocational School Viguna, Ayu Imelda; Indriayu, Mintasih; Noviani, Leny
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i2.17369

Abstract

The objective of this research is to investigate the Locus of Control and Self Efficacy among students in developing their entrepreneurial mindset in their Youth. Unemployment and poverty remain significant issues faced by the people of Indonesia both currently and in the coming years. The persistent high unemployment rate in Indonesia continues to be a pervasive problem. This study used a quantitative research design, employing both exogenous and endogenous variables, as well as moderator variables that either strengthen or weaken the relationship between the variables. The research was conducted at Vocational High School (SMK) in Pringsewu Regency during the 2023/2024 academic year's even semester. The study's population consisted of all class XI students majoring in business management at vocational schools across Pringsewu Regency, with a total of 114 students at each school. The sample size was determined using the Slovin formula, with a population of 89 students and a significance level of 0.05. The results showed that research was conducted on 73 students who obtained the results that locus of control had an effect on entrepreneurial intentions as seen in the tcount for the variable locus of control (X1) of 2.993 > ttable (1.667) with a probability value (sig.) of 0.004 < 0.05 with Thus, H0 is rejected and Ha is accepted, which means that the locus of control variable (X1) has a positive and significant effect on entrepreneurial intentions (Y). Self-efficacy influences entrepreneurial intentions as seen in the tcount for the self-efficacy variable (X2) of 4.132 > ttable (1.667) with a probability value (sig.) of 0.000 < 0.05, thus H0 is rejected and Ha is accepted, which means that the self-efficacy variable (X2) has a positive and significant effect on entrepreneurial intentions (Y).
Determinants of Stock Returns: The Moderating Role of Company Size (Empirical Study of Property and Real Estate Companies Listed on the Indonesian Stock Exchange 2019-2023) Lutfi, Mustafa; Endri, Endri
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i2.17467

Abstract

This research aims to test and analyse the influence of return on assets (ROA), net profit margin (NPM), debt-to-equity ratio (DER), and inflation on property and real estate company stock returns in 2019–2023. The research approach uses the method of quantitative research with panel data regression models using Eviews 12.0 software. The population in this research is property sector companies registered on the IDX in 2019–2023. The sampling technique used is purposive sampling. The research results show that there is no significant influence between return on assets (ROA) and stock returns; there is a positive but not significant relationship between net profit margin (NPM) and stock returns; there is no significant relationship between debt-to-equity ratio and stock returns; and inflation has a significant influence on stock returns of property and real estate companies in 2019–2023.

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