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INDONESIA
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 20 Documents
 1   2 
Search results for , issue "Vol. 20 No. 3 (2025)" : 20 Documents clear
Legitimacy Washing in Sustainable Finance: A Critical Literature Review Legitimacy and Conceptual Framework Listya Putri, Imamatin; Budi Sulistiyo, Agung; Wulandari Widiyanti, Novi
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i3.21568

Abstract

As ESG disclosure becomes an institutional norm in sustainable finance, concerns are rising about the symbolic use of sustainability narratives to project legitimacy without corresponding ethical or operational change. While legitimacy theory has been widely applied to explain organizational responses to social expectations, it has rarely been used to interrogate the potential manipulation of legitimacy itself. This conceptual paper introduces and theorizes the notion of legitimacy washing—defined as the strategic deployment of ESG disclosures and symbolic sustainability practices to secure perceived legitimacy in the absence of substantive transformation. Through a critical literature review, the paper synthesizes existing scholarship on ESG disclosure, greenwashing, and legitimacy theory, identifying key gaps in how symbolic compliance is understood and assessed. It then develops a conceptual framework that outlines the drivers, mechanisms, and types of legitimacy washing, distinguishing it from related concepts such as greenwashing and CSR decoupling. The paper contributes to theory by expanding the boundaries of legitimacy theory; to practice by offering diagnostic indicators for symbolic ESG disclosure; and to policy by proposing regulatory responses to mitigate performative sustainability. The framework offers a foundation for future empirical research on how legitimacy is constructed, contested, and potentially compromised in the evolving landscape of sustainable finance.
The Effect of Risk Governance on Financial Performance with Moderation of Top Management Team Diversity Hadiatmojo, Desian; Anis, Idrianita
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i3.19134

Abstract

This study analyzes the impact of risk governance on financial performance, specifically focusing on profitability, with the moderating role of top management team diversity in terms of age and gender. The research uses a purposive sampling method with a sample of 66 companies from the basic chemical manufacturing sector listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. Data were collected from annual reports, financial statements, and sustainability reports published by these companies, covering information on sustainability disclosure, risk management, corporate governance (CG), and elements of the risk governance framework (RGOV), which include governance at the board of directors (BOD) level, board of commissioners (BOC) level, and risk management processes. indicate that overall risk governance has a positive influence on profitability, although not statistically significant. Governance at the board of directors level has a significant positive effect on profitability, while governance at the management level and risk processes show no significant impact. Age diversity was found to have a significant positive influence on profitability, whereas gender diversity showed no significant effect. Furthermore, age and gender diversity did not moderate the relationship between risk governance and profitability. These findings are expected to provide insights into how management team diversity can improve the effectiveness of risk governance and the company's profitability
Development and Management of Tourism Village with Creative Economy Concept Towards Prosperity in Increasing Income Zakiyah, Rahayu Dewi; Winata, A Yahya Surya
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i3.20960

Abstract

This study aims to determine how much influence the development and management of the economy in terms of the concept of Creative Economy towards Prosperity in Increasing Revenue applied to tourist villages. Economic development is supported by good management, one of which is by utilizing the Creative Economy using a digitalization technology system, and telecommunications will maximize performance so that it can improve the welfare of the people in tourist villages. This type of research is qualitative research using primary data. The data collection techniques used are observation, interview, and documentation methods. The results showed that with the concept of creative economy can improve the welfare and income of the tourist village community by utilizing current digitalization, the development of the current era is a demand for people to be able to take advantage of technology.
Analysis of Accounting Information Systems in Javanese Kluwak Sweet Soy Sauce MSME Adriansyah, Adriansyah; Zaimar, Fina Ruzika
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i3.21474

Abstract

This study aims to analyze the application of the accounting information system cycle in the Kecap Manis Kluwak Jawa. The method used is a qualitative method with data collection techniques, namely interviews, observations and documentation. Through the results of the interview, it was identified that the owner of Kecap Manis Kluwak Jawa MSMEs still uses traditional methods in recording and reporting financial reports. This can result in errors in data and information management, as well as hinder business growth. This study underlines the importance of applying good accounting theories in MSME financial management, such as the double-entry system, which is the basis for business actors to record transactions accurately and transparently. Therefore, it is recommended to implement the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) as a policy that must be followed by MSMEs. This policy aims to increase the transparency and accountability of financial statements, so that it can increase the trust of investors and creditors. Therefore, this study contributes to the understanding of how accounting information systems can be applied effectively in MSMEs in Kecap Manis Kluwak Jawa Keywords: Accounting Information System Cycle; SAK EMKM; MSMEs
Factors Affecting Auditor Performance and Competence : A Systematic Literature Review Matakupan, Suryana Salomi; Zaimar, Fina Ruzika; Nisrina, Ulfah Laila; Lukman, Siti Diva Syarifah; Hidayatullah, Andi Muh Syukur
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i3.21481

Abstract

A Systematic Literature Review (SLR) was conducted to explore the relationship between auditor performance, competency, and audit quality. Of the 86 articles reviewed, the PRISMA flowchart was used to select those relevant and related to the research objectives. Twenty-seven articles discussed auditor performance, auditor capability, and audit quality. Despite extensive research on each of these aspects, gaps remain in understanding how they interact and impact overall audit practice. Factors impacting auditor performance are divided into three categories: internal factors, organizational factors, and environmental factors. Education and training, experience and exposure, and professional development are various factors that impact auditor capability. This performance and competency directly and indirectly impact audit quality. These findings are expected to offer valuable insights for audit practitioners, regulators, and academics, contributing to the improvement of audit practice and strengthening public trust in the audit profession. The importance of a holistic approach to auditor professional development, taking into account workload, competency development, and various other factors, is a key focus. Furthermore, time management and personal emotions also significantly impact auditor performance and capabilities, ultimately affecting audit quality. Keywords:Auditor; Auditor Performance; Auditor Competence; Audit Quality; Systematic Literature Review
The Implementation of the Core Tax System in Indonesia: A Systematic Literature Review Karlinah, Lady; Sari, Hotma Glorya Ika; Sugondo, Liem Yan; Pratama, Irvan Bayu
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i3.21520

Abstract

This study aims to systematically review the implementation of the Core Tax System in Indonesia as part of the national tax reform agenda. The research method employed is a Systematic Literature Review (SLR) by examining articles, reports, and relevant documents from various academic databases and official sources covering the period of 2018–2025. The literature selection process was conducted based on inclusion and exclusion criteria using the PRISMA approach (Preferred Reporting Items for Systematic Reviews and Meta-Analyses), resulting in a set of studies analyzed thematically. The findings indicate that the implementation of the Core Tax System in Indonesia is shaped by four key themes: (1) technological readiness and digital infrastructure, (2) human resource capacity and competence, (3) regulatory and policy support, and (4) the impact on tax administration effectiveness and taxpayer compliance. While the system offers significant opportunities to enhance transparency and efficiency, the literature also highlights challenges such as limited digital literacy, resistance to change, and technical risks in the digitalization process. This study emphasizes that the success of the Core Tax System is determined not only by technical aspects but also by change management, public communication, and stakeholder engagement. The literature suggests several recommendations, including strengthening infrastructure, improving human resource capacity, and ensuring consistent policies to guarantee the sustainability of tax reform in Indonesia.
Management Control Systems and HEI Performance: The Mediation of Knowledge Sharing Suryadi, Nanda; Rimet, Rimet; Yusnelly, Arie; Farwitawati, Reni
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i3.21675

Abstract

This study aims to analyze the effect of enabling control systems and coercive control systems on higher education institutions (HEI) performance with knowledge sharing as a mediating variable. The research was conducted on 384 respondents from the academic community in various HEI. The analysis method used was Partial Least Square (PLS) with the help of SmartPLS 4 software. The results showed that both enabling control systems and coercive control systems had a positive and significant effect on HEI performance. In addition, both types of control systems were also found to have a positive effect on knowledge sharing. Other findings show that knowledge sharing has a significant positive effect on HEI performance and is able to mediate the relationship between control systems and institutional performance. Theoretically, this study reinforces the Resource-Based View (RBV) concept by emphasizing the important role of knowledge-based capabilities as strategic resources. Practically, the results of this study have implications for HEI managers to balance the application of control systems that are supportive and demand compliance, as well as encourage a culture of knowledge sharing to improve the quality and competitiveness of the institution
Enhancing HEI’s Performance: The Strategic Role of Accreditation and Motivation farwitawati, Reni; Masirun, Masirun; Fithrie, Souvya
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i3.21702

Abstract

This study aims to analyze the effect of accreditation on higher education institutions (HEI’s) performance with motivation as a mediating variable. The main research question addresses how accreditation contributes to improving HEI’s performance, both directly and through enhancing lecturers’ motivation. The research employed a quantitative approach using Partial Least Square Structural Equation Modeling (PLS-SEM) based on data collected from 342 lecturers under LLDIKTI 17. The findings indicate that accreditation has a positive and significant effect on both HEI’s performance and lecturers’ motivation, while motivation also significantly influences HEI’s performance. Furthermore, motivation was found to mediate the relationship between accreditation and performance, highlighting the psychological role of academic staff in implementing institutional quality standards. The results suggest that efforts to improve accreditation quality should be accompanied by strategies to strengthen motivation in order to achieve sustainable institutional performance excellence. This study contributes theoretically to the development of performance models grounded in the Resource-Based View (RBV) framework and offers practical implications for higher education management in designing effective quality assurance and incentive policies
CORPORATE GOVERNANCE IMPACT ON INDONESIAN BANK FINANCIAL PERFORMANCE EXCELLENCE Riyadhi Saputra, Muhammad; Arifin, Arifin; Andueriganta Fadhlihi
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i3.21846

Abstract

Good Corporate Governance (GCG) has become increasingly important in the financial performance of companies because sound governance functions as an internal and external control mechanism that ensures companies operate in a healthy, transparent manner, and are oriented towards the interests of all stakeholders. This research aims to examine journal papers that discuss how Good Corporate Governance will influence the financial performance of banking institutions. This study employs the systematic literature review (SLR) method with samples consisting of secondary data from various journal publications that have been collected through the Google Scholar database. The journals used as data in this research are publications released from 2021-2025 that investigate the influence of GCG on banking financial performance. The results of the research employing systematic literature review demonstrate that GCG's impact on financial performance is dependent on several aspects, namely the method of drawing conclusions (partial and simultaneous), the proxy variables employed, the control variables utilized, and the differences in the time periods used by researchers.
EFFECTIVENESS OF REGIONAL TAX AND RETRIBUTION IN HORSESHOE DISTRIC OF EAST JAVA Asmandani, vena; Kusumaningrum, Nurcahyaning Dwi; Puspita, Yeni; Wicaksono, Galih; Boedijono, Boedijono
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i3.21866

Abstract

The other impact resulted in minor results in the field of taxation, namely a decrease in tax revenues, especially local tax revenues. Thus, local governments are required to adapt by making policies to implement local tax revenues in the midst of the Covid-19 pandemic. The policies carried out by each Regency / City have differences with adjusted conditions for their respective regencies / cities, this can be seen from the intensification and extension strategies carried out by local governments in an effort to optimize regional tax revenues. The type of research used in this research is qualitative research. The location where this research is the Government Agency that handles regional tax and regional retribution, which are located in the Horseshoe region of East Java, namely the Bondowoso Regency Regional Revenue Agency, the Jember Regency Regional Revenue Agency, and the Situbondo Regency Revenue, Financial Management and Assets Agency which has carried out strategies and policies to increase regional tax and regional retribution. The results of this study are the Bondowoso Regency Regional Revenue Agency, the Jember Regency Regional Revenue Agency, and the Situbondo Regency Regional Revenue, Financial Management and Assets Agency which have carried out strategies and policies effectively.

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