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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 18 Documents
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Search results for , issue "Vol. 21 No. 1 (2026)" : 18 Documents clear
The Role of Ethical Belief, Accounting Literacy, and Digital Literacy in Village Financial Management Arif, Ahmil Fauzan; sahrir; Andika Rusli
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23053

Abstract

This study is motivated by the need to strengthen accountable and transparent village financial management. The objective of this research is to examine whether ethical beliefs, accounting literacy, and digital literacy influence village financial management among village officials in North Luwu Regency. A quantitative associative approach was applied. The study involved 120 village officials directly involved in financial management, selected through purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that ethical beliefs and digital literacy significantly affect village financial management, while accounting literacy does not show a significant partial effect. However, simultaneously, the three variables have a significant influence. These findings imply that ethical integrity and digital competence among village officials play a crucial role in improving the quality of village financial management practices.
Digital Literacy, Social Media Use, and Entrepreneurial Motivation as Determinants of Entrepreneurial Decisions: The Moderating Role of Government Regulation in the Indonesian Context Monalika, Hani Putri; Anasta, Lawe
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23067

Abstract

In an era where digital platforms are reshaping economic participation, fostering youth entrepreneurship has become a national development imperative for Indonesia — a country with over 190 million active internet users in 2025 and an ambitious regulatory agenda targeting digital MSME growth. This study investigates the effects of digital literacy, social media use, and entrepreneurial motivation on entrepreneurial decisions among Indonesian youth, with government regulation as a moderating variable. Grounded in the Theory of Planned Behavior (Ajzen, 1991), Self-Determination Theory (Deci & Ryan, 2024), and Institutional Theory (North, 1990), the study integrates individual-level cognitive and motivational factors with macro-level institutional contexts — an approach that remains underexplored in the Indonesian digital entrepreneurship literature. A quantitative cross-sectional survey of 240 university students and alumni exposed to government entrepreneurship programs during 2020–2025 was analyzed using Moderated Regression Analysis (MRA). All three individual-level variables — digital literacy, social media use, and entrepreneurial motivation — significantly and positively predict entrepreneurial decisions. Notably, government regulation significantly moderates the relationship between digital literacy and entrepreneurial decisions, but does not moderate the effects of social media use or motivation. This null moderation for social media reflects a theoretically important boundary condition: youth social media engagement is driven more by global platform algorithms and transnational digital trends than by local bureaucratic regulations, rendering it largely impervious to domestic institutional conditions. The novelty of this study is threefold: (1) it is the first to simultaneously test three behavioral antecedents alongside a government regulation moderator within the Indonesian digital entrepreneurship context; (2) it provides empirical evidence that institutional moderation is selective — amplifying domain-congruent competencies while leaving algorithm-mediated and motivation-driven pathways unaffected; and (3) it offers a nuanced contribution to Institutional Theory by demonstrating that formal regulations do not uniformly condition all pathways to entrepreneurial decisions. These findings provide evidence-based guidance for policymakers seeking to align digital literacy programs with enabling regulatory frameworks to stimulate youth entrepreneurship in Indonesia.
The Effect of Green Accounting and Sustainability Report Disclosure on Firm Value in the Energy Sector Sari, Mei Fantika; Hidayat, Rendra Arief
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23076

Abstract

This study aims to empirically analyze the effect of green accounting implementation and sustainability report disclosure on firm value, specifically focusing on energy sector entities listed on the Indonesia Stock Exchange (IDX) during the observation period of 2022 to 2024. The quantitative approach was employed by utilizing secondary data extracted from the companies' annual and sustainability reports. The research sample consists of 25 energy sector companies selected through a purposive sampling technique, resulting in 75 data observations over three years. Green accounting measurement is based on the GRI 300 environmental disclosure index, sustainability report disclosure is evaluated using the Sustainability Report Disclosure Index (SRDI), and firm value is projected using Tobin’s Q. The statistical results demonstrate that both green accounting and sustainability report disclosure have a positive and significant effect on firm value, both partially and simultaneously. These findings provide a strategic impact by recommending energy sector companies to substantively implement green accounting practices and transparency in sustainability reporting. This step is essential not only as a manifestation of environmental legitimacy but also as a fundamental strategy to enhance investor confidence and firm value amid the transition to a low-carbon economy.
Effect of Financial Literacy and Financial Inclusion on Financial Behavior Moderated by Self-Control Salwa Nuraeni; Ningsih, Winda; Fitri Syakinah
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23088

Abstract

This study aims to determine the effect of financial literacy and financial inclusion on the financial behavior of Gen Z students in Garut Regency, using self-control as a moderating variable. The research questions asked are whether financial literacy, financial inclusion, and self-control influence financial behavior, and whether self- control can moderate the relationship between financial literacy and financial inclusion. The research was conducted because there is still limited research that focuses on Gen Z students in Garut Regency. The research method used is a quantitative approach, with questionnaires distributed to 362 students in Garut Regency selected through purposive sampling. The data collected is primary data. The data analysis was carried out using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 3 software. The results of the study indicate that financial literacy, financial inclusion, and self-control have a positive and significant effect on financial behavior. Self-control as a moderating variable shows a significant influence in strengthening the relationship between financial literacy and financial behavior. And self-control can moderate the effect of financial inclusion on financial behavior, but weaken it. These findings indicate that students' understanding of financial literacy, financial inclusion, and self-control abilities are very important factors in shaping positive financial behavior.
Effect of Green Accounting and Environmental Performance on Firm Value Moderated by Profitability Salehah, Anggita Putri; Winda Ningsih; Fitri Syakinah
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23106

Abstract

This study examines how green accounting and environmental performance affect the value of companies listed on the Indonesia Stock Exchange from 2020-2024, using profitability as a moderating element. This research uses a quantitative approach, selecting 17 companies through purposive sampling. Annual reports, Sustainability Reports, and PROPER publications are used as secondary data. The study employs SmartPLS 3.2.9 for SEM-PLS method data analysis. The results show that green accounting has a negative and significant effect on firm value, while environmental performance and profitability have a positive and significant effect on firm value. Furthermore, profitability is proven capable of moderating the relationship between green accounting and firm value by strengthening its negative effect, but it does not moderate the relationship between environmental performance and firm value. These findings indicate that firm value is related to how companies manage environmental aspects as well as their financial performance
Organizational Culture, Social Capital, Financial Literacy, and SME Performance in Coastal Economy: Evidence from Kenjeran, Indonesia Fatmawati, Rini; Prihatiningtyas, Setya; Hartati Setyowarni, Sri
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23154

Abstract

This study examines the effects of organizational culture, social capital, managerial capability, and financial literacy on SME performance in coastal economic settings, with evidence from Kenjeran, Surabaya, Indonesia. Despite extensive research on SME performance, prior studies remain fragmented and predominantly focus on urban and formal sectors, limiting understanding of how intangible resources operate in informal and coastal environments. Using a quantitative approach, data were collected from 60 seafood processing SMEs and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that financial literacy, managerial capability, and social capital have significant positive effects on SME performance, while organizational culture does not have a significant effect. These findings indicate that the effectiveness of intangible resources is context dependent, where relational and capability-based resources, particularly social capital, play a more dominant role than formal organizational structures in coastal SMEs. This study contributes to the refinement of the resource-based view by demonstrating that not all intangible resources have equal relevance across different contexts. From a practical perspective, the findings suggest that policies aimed at improving SME performance in coastal areas should prioritize strengthening social networks, enhancing financial capability, and supporting adaptive managerial practices in informal economic environments.
Determinants of Dysfunctional Audit Behavior Mediated by Job Stress Mellani, Endy Dwi; Prastiwi, Arum
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23240

Abstract

This quantitative study aims to empirically examine the influence of time budget pressure, task complexity, and work-family conflict on dysfunctional audit behavior with job stress as a mediating variable. Using the conservation of resources theory framework, this study highlights how government internal auditors respond to various job demands that potentially threaten and/or deplete their resources. The data were collected through questionnaires distributed to 139 auditors of the Financial and Development Supervisory Agency (BPKP) and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. The findings show that time budget pressure and task complexity trigger an increase in dysfunctional audit behavior among auditors, whereas work-family conflict does not directly lead to such behavior. Furthermore, job stress acts as a subsequent trigger and functions as a mediating variable. Task complexity and work-family conflict lead to dysfunctional audit behavior only when auditors experience job stress. In addition, time budget pressure continues to trigger dysfunctional audit behavior regardless of whether auditors experience job stress. These findings imply the need to evaluate time management policies and provide stronger psychological support for auditors to mitigate dysfunctional audit behavior
Effectiveness and Accountability of Local Budget (APBD) Financing: Evidence from Surabaya City (2020–2025) Sari, Ratna Puspita; Oktaviana, Rosida Dwi; Athaillah, Ujung Imrhon; Djasuli, Mohamad Djasuli
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23278

Abstract

This study aims to analyze the effectiveness and accountability of regional financing in Surabaya City during the 2020–2024 period, as well as the relationship between the two in public financial management. A descriptive quantitative approach was employed using effectiveness ratio analysis and accountability scoring. The results show that financing effectiveness fluctuated within a range of 72.4% to 108.2%, while accountability consistently improved from a score of 17 to 24 (very good category). The findings indicate that the two variables do not move linearly, as accountability remained high despite a temporary decline in effectiveness. This suggests a misalignment between performance and administrative accountability in regional financial management. The study highlights that accountability functions as a prerequisite for legitimacy but does not automatically ensure performance effectiveness. Therefore, a comprehensive evaluation of regional finance should simultaneously consider both dimensions to provide a more holistic assessment.
The Effect of Sustainability Report on Firm Value: Moderation of Good Corporate Governance Asshiyami, Farichatun Nisa’; Putikadea, Insyirah
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23281

Abstract

This study aims to analyze the effect of sustainability report disclosure on firm value in the consumer non-cyclicals sector, with Good Corporate Governance (GCG) proxied by independent commissioners as a moderating variable. This study uses a quantitative approach with a causality research design. The population includes all consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Through purposive sampling technique, a sample of 21 companies with a total of 105 observations was obtained. Data analysis was performed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS software. The results show that the sustainability report has a positive and significant effect on firm value, which is in line with signaling theory. GCG is also proven to have a positive effect on firm value. Furthermore, the MRA test proves that GCG significantly moderates the relationship between the sustainability report and firm value with a negative moderation direction (quasi moderation). This indicates a substitution effect, where strong governance oversight can replace part of the sustainability report's function in building trust and positive perceptions from capital market investors.
The Financial Literacy and M-Payment Ease of Use on Impulsive Buying of Virtual Goods Rosyada, Amryna; Putikadea, Insyirah
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23283

Abstract

This study aims to examine the effect of financial literacy and the perceived ease of use of mobile payments (m-payment) on the impulsive buying behavior of virtual goods among active Roblox players. The rapid growth of the digital gaming industry necessitates a deeper understanding of contemporary consumer behavior. A quantitative descriptive method was employed, utilizing purposive sampling to collect data from 100 active Roblox players aged 18–30 within an online community. Data were analyzed using multiple linear regression. The findings reveal that financial literacy has a significant negative effect on impulsive buying behavior, acting as a crucial control mechanism against unplanned purchases. Conversely, the ease of use of m-payment has a significant positive effect, serving as a trigger for impulsive buying due to its convenience. Collectively, both variables account for 21.9% of the variance in impulsive buying behavior. This research extends the Theory of Planned Behavior in the context of virtual economies, highlighting the dual role of financial knowledge and technological convenience in shaping digital consumption.

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