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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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Management Control Systems and HEI Performance: The Mediation of Knowledge Sharing Suryadi, Nanda; Rimet; Yusnelly, Arie; Farwitawati, Reni
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 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; Fithrie, Souvya
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 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; Andueriganta Fadhlihi
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

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
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

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.
Analysis of the Effect of Price on Purchase Decision through Promotion as a Mediating Variable : A Study at PT Capella Dinamika Nusantara Pekanbaru Sari, Maya Rizki; Liaochunliu; Muda, Iskandar
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

At PT Capella Dinamika Nusantara Pekanbaru, this research aims to explore how pricing affects buying choices, with promotions acting as a middle factor. Building on a previous model that only looked at the direct influence of price and advertising on what consumers do, this study introduces a new approach. Data was collected from 100 people who bought Honda Beat motorcycles, chosen using the Slovin formula, and applied a quantitative method. The responses were evaluated using a five-point Likert scale, and the data was examined through Structural Equation Modeling (SEM) using the Partial Least Squares (PLS) method. The study shows that price has a strong influence and positively affects both marketing strategies and purchase decisions. Additionally, promotions are crucial in shaping how price impacts buying choices and significantly affect those decisions. These results suggest that just having a good price won’t necessarily increase the chance of a sale without strong marketing strategies. Therefore, businesses should implement marketing tactics that emphasize the significance of competitive pricing to influence consumer purchasing behavior.
Enhancing Consumer Satisfaction in Coffee Shops Through Service Quality and Strategic Promotions Tarigan, Miska Irani; Butar-butar, Hana Putri
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

The researchers suggest that Kedai Kopi Dolok should work on improving their promotions, such as better messaging about discounts and when they occur, and maintaining high service quality, such as ensuring the place is clean and the staff is friendly. This way, they can continue to satisfy customers! The study's findings demonstrated that providing excellent customer service is essential to ensuring client satisfaction, and promotions are also quite beneficial. In fact, promotions and the quality of the coffee shop's service accounted for 93.2% of customer satisfaction. The remaining 6.8% could be attributed to things like price or the type of products they offer. They used a special computer program called SPSS to understand the answers. The study found a formula that shows how service quality and promotions contribute to customer satisfaction. This shows that service and promotions do indeed satisfy customers, with strong evidence from the trials they conducted. The study examined how good service and promotions at a coffee shop in Tebing Tinggi led to customer satisfaction. To find out, the researchers asked 97 people who visited Kedai Kopi Dolok Ramayana about their feelings about the experience.
Effectiveness of Substantive Audit Procedures on Cash and Financial Instruments: A Comparative Study of Jiwasraya and BPK Sulawesi Deby Arachel; Azis, Nurul Latifa; Putri, Fricilya Orpi; Ita, Ita; Fadly, Muh; Asliana, Nur
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 effectiveness of substantive testing in detecting fraud within cash and financial instrument accounts by comparing two audit cases Jiwasraya and BPK Sulawesi. Employing a qualitative comparative case study approach, data were obtained from audit reports, official publications, and relevant secondary sources. The findings reveal that in the Jiwasraya case, substantive testing proved less effective due to weak risk assessment of investments and inadequate fair value testing. Meanwhile, in the BPK South Sulawesi case, the low effectiveness of substantive testing was mainly attributed to the audit’s administrative focus. This study underscores the importance of enhancing professional skepticism and deepening substantive procedures to strengthen fraud detection in audit practices.
The Effect of Profitability and Firm Size on Firm Value Moderated by PROPER Nur Islami, Rahmi; Sanjaya, M Feldi
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 determine the effect of profitability and company size on company value with environmental performance (PROPER) as a moderating variable in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. The research questions asked are whether profitability and company size affect company value, and whether environmental performance (PROPER) can moderate this relationship. The research method used is a quantitative approach with moderated regression analysis (MRA) techniques, and secondary data was obtained from company annual reports and PROPER publications from the Ministry of Environment and Forestry (KLHK). The results show that profitability does not significantly affect company value, company size has a significant negative effect on company value, and environmental performance (PROPER) does not moderate the effect of profitability or company size on company value. These findings indicate that financial aspects are still the dominant factor in determining company value, while environmental performance is not yet fully considered by investors. The results of this study are expected to be taken into consideration by companies to improve transparency and environmental responsibility in order to strengthen company value in the eyes of investors.
Integrated Solutions for Sustainable Growth: Merging Inflation Control, Food Security, and Digitalization in Sumatra Indonesia Zubir; Piliang, Arfah; Jonnedi; Winardo, Tommy
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 examines the impact of inflation control, food security, and digitalization on regional economic stability in Sumatra, Indonesia. Using Structural Equation Modeling (SEM)-PLS, this study analyzes the direct and indirect relationship between inflation control policies, food security, the downstream supply chain, fiscal policy, regional investment, and digital transformation. In addition, this study introduces real sector innovation and institutional capacity as mediating variables to explain how these policies affect economic stability. The results showed that the overall hypothesis proved to be significant (p < 0.05), with the coefficient of influence of inflation control of 0.45 (t-value 5.42), food security of 0.38 (t-value 4.18), food downstream of 0.31 (t-value 3.91), fiscal policy of 0.42 (t-value 4.98), regional investment of 0.36 (t-value 4.21), and digitalization of the economy of 0.33 (t-value 4.05). The results show that well-coordinated policy synergy, integrating inflation control, food security enhancement, and digitalization, significantly reduces inflation and increases regional economic stability. Real-sector innovation plays a vital role in mediating the relationship between food security and financial stability, while institutional capacity is proving critical to the effectiveness of fiscal policy implementation. Sumatra's local governments must accelerate digital transformation and food security policies, increase real-sector innovation, and strengthen institutional capacity to drive sustainable economic growth.
The Impact of Boycott Sentiment on Returns and Risk in Consumer Sector Stocks Nurhayati, Immas; Suharti, Titing; Hurriyaturrohman
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

The purpose of this study is to examine the impact of product boycott sentiment on the returns and risks of six stocks in the consumer sector listed on the Indonesia Stock Exchange. The six stocks are UNVR, FAST, MAPI, MAPA, MAPB, and PZZA. The results show that PZZA experienced the highest decline in returns of -362.84%, followed by FAST at -303.91%, UNVR at -221.65%, MAPB at -180.84%, and MAPA at -72.09%. The only stock that experienced an increase in returns was MAPI at 88.09%. Based on the risk proxied by variance, FAST experienced a fairly high variance rotation from 0.00031 to 0.00175. UNVR, MAPA, and MAPB showed a decrease in variance, indicating a calmer market despite their negative performance returns. PZZA was the only company with stable risk but significantly negative returns. MAPI was the only stock with positive returns and increasing variance. Based on the mean difference test, PZZA's p-value of 0.02695 (<0.05) indicates a positive and significant effect of the boycott on PZZA's declining returns. Other issuers, UNVR, FAST, MAPI, MAPA, and MAPB, were not statistically significant, having p-values ​​>0.05

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