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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 110 Documents
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The Effect of Digital Literacy on Students’ Understanding of Professional Ethics in Accounting Ningsi, Etty Harya; Utomo, Langgeng Prayitno; Kurniawan, Setia Budi; Safriliana, Retna; Assih, Prihat
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 2 (2025): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i2.19828

Abstract

This study aims to examine the effect of digital literacy on students’ understanding of professional ethics in the field of accounting. As technological advancements increasingly shape the accounting profession, the ability to use digital tools responsibly has become essential for future accountants. This research employs a quantitative approach using a survey method, with data collected from accounting students at Battuta University. The sample was selected using purposive sampling, and responses were analyzed using multiple linear regression analysis. The results indicate that digital literacy has a significant positive effect on students’ understanding of professional ethics. Students with higher levels of digital competence tend to demonstrate greater awareness of ethical standards, particularly in the context of data integrity, digital communication, and responsible use of accounting software. The findings suggest the importance of integrating digital literacy development into accounting education curricula to strengthen ethical awareness in the digital era.
Earning Management: The Role of Corporate Governance, Reputation and Financial Distress Suhaemi, Ujang; Hidayah, Nurul
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 2 (2025): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i2.19840

Abstract

This study is motivated by the importance of implementing Good Corporate Governance (GCG) and maintaining a strong corporate reputation in managing earnings, particularly when companies are experiencing financial distress. The primary objective of this research is to examine the effects of GCG and corporate reputation on earnings management, as well as to investigate the moderating role of financial distress in these relationships. A quantitative approach was employed using panel data, with a sample consisting of 28 consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The data analysis technique used was panel data regression with moderation testing. The results indicate that both GCG and corporate reputation have a significant effect on earnings management, with significance levels below 5%. Moreover, financial distress was found to weaken the influence of GCG on earnings management, while strengthening the impact of corporate reputation on earnings management practices. These findings suggest that a company's financial condition plays a crucial role in determining the effectiveness of GCG and corporate reputation in influencing earnings management behavior. The conclusion of this study highlights the critical importance of adhering to sound governance principles and cultivating a strong corporate reputation, especially when facing financial pressure.
The Influence of Firm Size and Dividend Policy on Stock Price Volatility in the Properties & Real Estate Sector Listed on the Indonesia Stock Exchange Al-Rasyid, Akhmad Maslan Triananda Surya; Kusumawati, Yulia Tri; Anshari, Rahman
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 2 (2025): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i2.20731

Abstract

This think about examines stock cost instability within the property and genuine bequest segment recorded on the Indonesia Stock Trade, centering on two fundamental factors: firm estimate and profit approach. The objective of this inquire about is to decide whether firm measure and profit arrangement impact stock cost instability inside the division. A quantitative approach was utilized utilizing auxiliary information inferred from the yearly money related reports of companies amid the 2023–2024 period. The information were analyzed utilizing different direct relapse. The discoveries show that firm measure contains a critical negative impact on stock cost instability, proposing that bigger companies tend to encounter more steady stock costs. On the other hand, profit approach does not have a critical impact on stock cost instability, suggesting that it isn't however a overwhelming figure in forming speculator discernments when making speculation choices. These comes about infer that firm measure can be considered a chance marker in venture examination, whereas profit approach may not be a essential thought for speculators within the property division.
The Effect of Capital Structure and Company Size on Earnings Growth in Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) Khairunnisa, Namirah; Nurfadillah, Mursidah; Saputra, Praja Hadi
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 2 (2025): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i2.20732

Abstract

This consider points to analyze the impact of capital structure and company measure on benefit development in nourishment and refreshment segment companies recorded on the Indonesia Stock Trade (IDX) for the 2019-2023 period. The strategy utilized could be a quantitative approach with different straight relapse examination strategies. The inquire about test comprised of 25 companies chosen through purposive testing. The comes about appeared that both somewhat and at the same time, capital structure and company estimate had no noteworthy impact on profit development. This finding demonstrates that profit development is more affected by other components exterior the factors examined.
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): OKTOBER
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): OKTOBER
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

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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): OKTOBER
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

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; Zaimar, Fina Ruzika
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025): OKTOBER
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

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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): OKTOBER
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

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): OKTOBER
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

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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.

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