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INDONESIA
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan
ISSN : 18582214     EISSN : 26547880     DOI : -
Core Subject : Economy,
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 76 Documents
Evaluation of Financial Reporting to Assess the Economic Performance of the Central Tapanuli Regional Government Purba, Sahala; Ginting, Arie Tymoty R.; Barus, Yudi Andeska; Surbakti, Yohanes Arlenta; Ginting, Bremanta
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 1 (2024): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i1.16594

Abstract

This analysis aims to investigate the performance efficiency of the Central Tapanuli County government using eight fiscal ratios, including regional fiscal independence, regional fiscal dependence, degree of fiscal decentralization, PAD effectiveness, PAD efficiency, and local taxes. Efficiency, local tax efficiency, and contribution BUMD. This study is a quantitative descriptive analysis from 2013 to 2022. Evaluate existing data on financial ratios using documentation techniques for data collection. The evaluation results showed regional independence at 7.14%, a normal level included in the participation relationship pattern, regional financial dependence at a low level of 17.02%, fiscal decentralization reserve ratio at a shallow level of 17.01%, and PAD effectiveness ratio. Very effective inclusion 0.88%, very efficient inclusion PAD efficiency 0.77%, inefficient inclusion regional tax efficiency 3.16%, less efficient inclusion regional tax efficiency 33%, BUMD contribution level very high. Looking at the evaluation results, it can be concluded that the performance of Central Tapanuli Regency between 2013 and 2022 was ineffective in regional development.
Analysis of Final PPH Calculations Article 4 Paragraph 2 on Interest Tax on Deposits and Savings at PT. BPR Kartika Matuari Tomohon Tinggogoy, Vanecia Villea; Sumual, Frida Magda; Evinita, Lenny
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 1 (2024): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i1.16654

Abstract

The purpose of this study is to study the calculation of final income tax for interest tax deposits and savings, which are listed in article 4 para. 2 of the Income Tax Act. BPR Kartika Matuari Tomohon is the subject of this research. Interest tax and accounting calculations are governed by tax regulations and accountancy standards. These calculations must be communicated to all parties involved so that they can be applied effectively and efficiently to avoid losses to consumers and States. Last PPH for Deposit and Savings Flower Tax, Article 4 Paragraph 2, is collected, calculated, and assessed using descriptive methods. In accordance with the Decision of the Minister of Finance No.212/PMK.03/2018 on the reduction of income tax on interest deposits and savings, BPR Kartika Matuari has complied with the applicable tax rules. for a 20% tax rate established in accordance with applicable legal regulations, with the tax calculation formula used to multiply the tax rate by interest charges.
The Influence of Premiums, Claims, Investment Results and Underwriting on Profits in Sharia Insurance Companies Banurea, Lusi Yashinta; Hafizh, Muhammad
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 1 (2024): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i1.16659

Abstract

This research aims to determine the effect of premiums, claims, investment returns and underwriting on profits in sharia life insurance companies. In this research, a panel data regression analysis approach is used. The sampling method in this research uses a purposive sampling method. This research uses quantitative methods in the form of secondary data contained in the annual financial reports of each company. This research uses the Eviews 10 tool. The sample for this research is 8 sharia life insurance companies registered with the financial services authority (OJK) for the 2018-2022 period. The results of this study show that partially premiums, claims, investment returns and underwriting have no effect on profits at Sharia life insurance companies and simultaneously premiums, claims, investment returns and underwriting have an effect on profits at Sharia life insurance companies.
The Effect of Competence and Independence on the Audit Quality of Tomohon City Inspectorate Apparatus Evinita, Lenny Leorina; Kawulur, Arie Frits; Rosari, Meilian
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 1 (2024): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i1.16660

Abstract

Based on the results of audit quality as a process in which Tomohon City inspectorate officials must find and report violations in the accounting system based on their knowledge and skill. However, there are indications that there were audit findings that were not detected by Tomohon City inspectorate officials as internal auditors, but were discovered by the Indonesian Financial Audit Agency (BPK) as external auditors. This research aims to determine the influence of competence and independence on the audit quality of Tomohon City inspectorate officials. This research uses primary data obtained from distributing questionnaires to all inspectorate apparatus who took part in inspection duties, namely 36 people. The sample selection method for this research uses a census sampling method. The data analysis technique used is multiple linear regression analysis using the SPSS Statistics 29 program. The results of this research show that partially the competency variable has a negative and significant effect on audit quality, while the independence variable has a positive and significant effect on audit quality. Then simultaneously or together the competency and independence variables have a significant effect on audit quality.
Islamic CAPM based on Cluster Analysis for Portfolio Selection Lesmana, Arief Surya; Muttaqien, Dadan Darmawan; Firjatullah, Akmal Naufal; Choerunnisa, Reisma
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 1 (2024): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i1.16665

Abstract

This research combines portfolio management and cluster analysis as an alternative diversification strategy to reduce risk. The method used is a comparative approach to compare the performance of the formed portfolio. The object of this research was taken purposively from JII stocks for January 2018 to June 2023. Portfolio selection is based on two hierarchical clustering techniques, namely Ward’s algorithm and Complete Linkage. Meanwhile, the portfolio formation uses Islamic CAPM by replacing the risk-free rate with a sukuk coupon. The results of the analysis show that cluster analysis can be an effective tool for investors to select stocks. Each clustering technique produces 4 clusters, and then from each cluster, the most representative stock is selected so that the portfolio consists of 4 stocks each. Based on the Sharpe index, the Complete Linkage clustering technique is proven to outperform in portfolio formation compared to Ward’s algorithm.
The Influence of Brand Image and Online Customer Reviews Against Purchasing Decisions on the Marketplace Lazada Oktaviani, Winda; Suhardi, Dadang; Kusumawati, Indah Dwi; Seliana, Dila
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 1 (2024): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i1.16666

Abstract

This study aimed to determine: (1) The influence of brand image on purchasing decisions. (2) The influence of online customer reviews on purchasing decisions. (3) brand image and online customer reviews influence purchasing decisions. The method used is a quantitative method using descriptive analysis. The population in this study are Lazada users in Kuningan Regency whose number is unknown. Sampling used the Lemeshow formula with a total sample of 100 respondents. The sampling technique is nonprobability sampling using a purposive sampling method. The data collection technique used in this study was distributing questionnaires and measuring them using an interval scale. Data analysis used multiple linear regression analysis assisted by IBM SPSS version 23 software. Based on the results of the research that has been done, it shows that (1) Brand image has a positive and significant influence on purchasing decisions. (2) Online customer review has a positive and significant influence on purchasing decisions. (3) Brand image and online customer reviews simultaneously have a positive and significant influence on purchasing decisions.
Detection of Financial Statement Fraud by Using the Beneish Ratio Index in Health and Pharmaceutical Sector Companies Listed on the Indonesia Stock Exchange (IDX) in 2020 – 2022 Setiana, Siti Anisah; Dewi, Kusuma
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 1 (2024): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i1.16667

Abstract

The aim of this research is to determine the number of health and pharmaceutical sector companies listed on the Indonesia Stock Exchange which are classified as manipulator, non manipulator, and grey company by using the method Beneish Ratio Index The object of this research is health and pharmaceutical sector companies listed on the Indonesia Stock Exchange from 2020 to 2022. The sampling technique used purposive sampling where the sample is determined based on certain criteria determined by the author. The data analysis technique used is quantitative descriptive analysis using Beneish Ratio Index. The variables in this research are Days Sales In Receivable Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), and Total Accrual To Total Assets Index (TATA). The results of this research indicate that there are no companies in the health and pharmaceutical sectors listed on the Indonesia Stock Exchange in 2020 that are classified as manipulator, in 2021 there will be 2 (two) companies, and in 2022 there will be 1 (one) company classified as manipulator. Then companies that are classified as non manipulator in 2020 there will be 14 (fourteen) companies, in 2021 there will be 14 (fourteen) companies, and in 2022 there will be 12 (twelve) companies. Furthermore, companies that are classified as grey company in 2020 there will be 5 (five) companies, in 2021 there will be 3 (three) companies, and in 2022 there will be 6 (six) companies.
Analysis of the Effect of Debt Policy on the Financial Performance of Companies Food & Beverages Subsector Listed on IDX for the 2016-2021 Period Dani, Bayu Alamsyah; Riyadi, Rizal
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 1 (2024): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i1.16704

Abstract

This research aims to determine the effect of debt policy on the financial performance of Food and Beverages companies listed on the Indonesia Stock Exchange. Debt policy is proxied by short term debt (STD), long term debt (LTD), and total debt (TD), while financial performance is proxied by return on equity (ROE). The period used in this research is 6 (six) years, namely 2016 - 2021. This research is a type of quantitative research, using descriptive research methods. The research population is all Food and Beverages companies listed on the Indonesia Stock Exchange for the 2016-2021 period. The sample obtained was based on a purposive sampling technique, and 12 companies were obtained. The data analysis technique used is multiple linear regression analysis, namely regression using the independent variables short term debt (STD), long term debt (LTD), and total debt (TD). Based on the results of data analysis, STD has no effect on ROE with a calculated t value of -1.619, and a significance value of 0.110. The LTD variable has a negative and significant effect on ROE with a calculated t value of -3.024, and a significance level of 0.004. The TD variable has no effect on ROE with a calculated t value of 1.403 and a significance value of 0.165. The F test value in this research on calculated F was 3.984 with a significance level of 0.011. The adjusted R2 value is 0.112, so that the STD, LTD and TD variables are able to influence the ROE variable by 11.2% and the remaining 88.8% is explained by other factors outside this research model.
Does Perceived Value Moderate the Influence of Brand Image and Hedonic Lifestyle on Purchasing Decisions? Case: Starbucks Brand Coffee Consumer Fauzi, Ahmad; Mutmainah, Isbandriyati; Mulia, Agus Prana
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 1 (2024): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i1.16705

Abstract

This study aimed to analyze the effect of brand image and hedonic lifestyle on purchasing decisions with perceived value as a moderating variable for Starbucks coffee consumers in Bogor City. The population of this study was all Starbucks Coffee consumers living in Bogor City, while the research sample was part of the population, which was collected using the convenience sampling method. Data was collected by distributing questionnaires online via the Google form to the respondents who were selected as samples. The dependent variable in this study is a purchasing decision, while the independent variables are brand image and hedonic lifestyle. The perceived value variable was chosen to be a variable that is thought to be able to moderate the effect of brand image and hedonic lifestyle on purchasing decisions. Moderated Regression Analysis method, with the help of SPSS 22 software. Using 127 respondents, the results of this study indicate that brand image and hedonic lifestyle partially have a positive and significant effect on purchasing decisions. The results with MRA show that the perceived value variable can moderate the effect of brand image and hedonic lifestyle on purchasing decisions of Starbucks Coffee brand coffee. The results of the F test simultaneously show that brand image and hedonic lifestyle have a positive and significant effect on purchasing decisions for Starbucks brand coffee.
Strengthening Business Management of BUMDes Kertaraharja in Cibubuan Village, Conggeang District, Sumedang Regency Noor, Laili Savitri; Hermawati, Ati; Imron, Sarojini; Firmansyah, Riza
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 1 (2024): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i1.16856

Abstract

The research results found that the institutional capacity of BUMDes in Cibubuan Village, Conggeang District, Sumedang Regency was generally not implemented optimally. This can be seen from several problems, namely limited active resources in BUMDes, the low quality of human resources, lack of BUMDes leadership, lack of information on BUMDes business development and socialization related to BUMDes businesses, the work flow is still not running according to the organizational structure, lack of training and the absence of well-made activity reports. The research method used is a qualitative approach. The primary data sources in this research were 6 people. The data collection techniques used include observation, interviews and documentation studies. To overcome the problem, efforts were made, including optimizing the economic potential of Cibubuan Village as a BUMDes business potential, conducting BUMDes Reorganization Socialization, conducting FGDs and discussions, business feasibility training, training that encourages the formation of village tourism businesses, social media training, Opak product branding training and then socializing it. to the community as well as training in making reports on business results carried out by each BUMDes business unit, holding scheduled meetings and discussions with the BUMDes director and administrators accompanied by the Village Headman.