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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 76 Documents
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The Effect of Mudharobah Financing, Musyarokah Financing, and Murabahah Financing on BPRS Profitability in Indonesia Rizqi, Muhamad Nur; Prasetia, Angga; Rasiman, Rasiman
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 2 (2024): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i2.8093

Abstract

This study aims to determine the effect of mudharobah financing, musyarokah financing and murabahah financing on Sharia People's Credit Banks registered with the Indonesian Financial Services Authority (OJK) in the 2017-2021 period. Data is obtained from Sharia Banking Statistics which is a collection of Sharia Commercial Banks and Sharia Units throughout Indonesia, so that what is done is sampling a number of populations. This type of research is descriptive quantitative, which is processed using multiple linear regression with the help of NCSS 2021.  The results showed that mudharobah and murabahah financing had no effect on profitability, while musyarokah financing had an effect on profitability.
Analysis of Village Fund Management in Improving Village Development in Rawak Hulu Village Agustin, Peni; Haryono, Haryono
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 2 (2024): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i2.16599

Abstract

With the change in the paradigm system, the village community is becoming increasingly aware of the way the village government performs, starting from the local government to the smallest village government. The purpose of this research is to deepen the understanding of the management of the Village Fund by the Rawak Hulu Village government and evaluate its compliance with existing regulations. This research applies a qualitative approach with descriptive methods, using data collection techniques in the form of observation, interviews, and documentation studies. This research used primary and secondary data, where primary data was obtained through direct interviews with the Rawak Hulu Village Secretary. While secondary data contains data on the Financial Report on the Realization of the Rawak Hulu Village APBDes in 2023. The results of this study indicate that in terms of Village Fund Management carried out in increasing village development by the Rawak Hulu Village government, it is in accordance or realized with the plans that have been implemented because every year there are goals from the planning process that are consistent because they have been made which are placed through the Village Medium Term Development Plan.
Cost Volume Profit Analysis as a Profit Planning Tool at Buket Husnul Hesti, Hesti; Aswat, Ibnu; Yunita, Khristina
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 2 (2024): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i2.16600

Abstract

UMKM Buket Husnul is a business in the creative industry that sells products in the form of flower bouquets with various models. In its profit planning Buket Husnul does not yet have a planning tool, therefore this study discusses related to profit planning at UMKM Buket Husnul which utilizes Cost-Volume-Profit analysis as a tool to plan its profits. Cost-Volume-Profit analysis is a very good profit planning tool to help business people make decisions in order to optimize their business profits. In this study, researchers used a type of research with descriptive qualitative methods, based on data sources from interviews and direct observation in the field. The research results of the cost volume profit analysis that have been carried out are for the contribution margin of Rp43,125,000.00 with a contribution ratio of 52%. In order to reach the break-even point or Break-Event- Point the business owner must be able to sell a bouquet of 1,100 units with an income of Rp. 8,269,231.00 per quarter so that the business does not get a loss, with the maximum Margin of Safety that can only decrease by Rp. 74,230,769.00 with a ratio of 89.98% and the results of Operating-Leverage of 1.12 times operating profit.
The Influence of Financial Inclusion, Financial Literacy, and the Digital Economy on Micro, Smaall and Medium Enterprises (MSMEs) from an Islamic Economic Perspective (Case Study of Rantauprapat City, Labuhanbatu District) Abbas, Damanhur; Chairani, Auliyah; Nur, Mukhlis M.; Falahuddin, Falahuddin
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 2 (2024): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i2.16801

Abstract

The purpose of this study is to determine the influence of financial inclusion, financial literacy, and digital economy on micro, small and medium enterprises (MSMEs) from an Islamic economic perspective. This research data was obtained from a questionnaire distributed through google from. This research method is quantitative. In addition, this data analysis technique uses path analysis with SPSS 27.0 software. The results of this study use multiple linear analysis with data instrument tests in the form of validity and reliability tests. Classical assumption tests are data normality tests, multicollinearity tests, and heteroscedasticity tests. Finally, hypothesis tests are carried out in the form of partial tests, simultaneous tests and determination tests. The results showed that partially the variables of financial inclusion, financial literacy, and digital economy had a positive and significant effect on sharia MSMEs, namely sig. 0.001 < 0.05, and financial literacy variables 0.001<0.05, and digital economy 0.001<0.05. While simultaneously financial inclusion, financial literacy, and digital economy with a calculated F value greater than the F table (65.165>4.23) or significance value (0.001<0.05).
The Influence of ROE, NPF, FDR, BOPO and Bank Size on Capital Buffer in Sharia Commercial Banks for the 2016-2022 Period Sahrianti Ritonga, Alpi; Falahuddin, Falahuddin
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 2 (2024): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i2.16802

Abstract

This research aims to examine the influence of ROE, NPF, FDR, BOPO and Bank Size on Capital Buffer in Islamic commercial banks for the 2016-2022 period. The population in this study consisted of 14 banks. The sampling technique used purposive sampling to obtain 7 banking samples with 49 observations. This research is quantitative research using secondary data used in this research which comes from the annual financial reports of each bank via the official banking website which is analyzed using panel data regression analysis. The results of this research show that the Return on Equity (ROE) variable has a positive and insignificant effect on the Capital Buffer, the Non Performing Finance (NPF) variable has a negative and significant effect on the Capital Buffer, the Financing to Deposit Ratio (FDR) variable has a positive and insignificant effect on the Capital Buffer, the Operational Costs Operational Income (BOPO) variable has a positive and insignificant effect on the Capital Buffer, the Bank Size variable has a positive and insignificant effect on the Capital Buffer.
The Influence of Debt to Asset Ratio (DAR), Earning Per Share (EPS), Current Ratio (CR) on Sector Sharia Stock Prices Industry Goods Consumption (in Companies Listed on the Sharia Stock Index (ISSI) Kumalasari, Listia; Falahuddin, Falahuddin
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 2 (2024): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i2.16803

Abstract

This research aims to provide empirical evidence regarding the influence of financial performance on stock prices. The ratios used are Debt To Asset Ratio (DAR), Earning Per Share (EPS), and Current Ratio (CR) in consumer goods industry companies listed on the Indonesian Sharia Stock Index (ISSI) for 2020-2022. The population in this study was 57 companies. The sampling technique used purposive sampling to obtain 45 company samples with 135 observations. This research is quantitative research using secondary data collected using documentation and literature study techniques obtained via www.idx.co.id or the respective company's official website which is analyzed using panel data analysis. The results of this research show that the Debt To Asset Ratio (DAR) variable has no significant effect on Sharia stock prices, the Earning Per Share (EPS) variable has no significant effect on Sharia stock prices, and the Current Ratio (CR) variable has a significant effect on Sharia stock prices.
Analysis of PPH Calculations for Individual Taxpayers According to PP 55 2022 (Case Study Aertembaga District) Miran, Michael; Evinita, Lenny; Feiby Worang, Tesalonika
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 2 (2024): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i2.16814

Abstract

Income tax is a type of tax that is a source of state revenue. Income tax is a fee charged to individuals, companies, and other legal organizations on the profits they earn. This research aims to determine the criteria and calculations for individual taxpayers who run a business and have a certain gross turnover in accordance with PP 55 of 2022 for businesses in Aertembaga District. The objectives of this research are: 1. To find out whether the analysis of the criteria for individual taxpayers for business owners who have a certain distribution in Aertembaga sub-district is in accordance with PP 55 of 2022? 2. To find out whether the calculation of income tax for individual taxpayers for business owners who have a certain circulation in the Aertembaga sub-district is in accordance with PP 55 of 2022? The benefits of this research are: 1. Theoretical benefits of this research will be able to increase insight regarding individual taxpayers' income tax and gross turnover in accordance with PP 55 of 2022. 2. Practical benefits of this research will be able to provide opportunities for business owners to find out how to calculate income tax in accordance with PP 55 of 2022. The method used in this research is qualitative, the data processed as research material is primary data and secondary data for individual taxpayers in Aertembaga District in 2022. Results research shows that Gracia Restaurant, Jemi Workshop, Yemima Laundry and Feodora Laundry have met the criteria of PP 55 of 2022. The income tax calculation of PP 55 of 2022 is appropriate and can be used by Gracia Restaurant, Jemi Workshop, Yemima Laundry and Feodora Laundry, including income from Jemi Workshop whose income has reached above Rp. 500,000,000 so there is tax that must be paid by Jemi's Workshop.
The Effect of Health Expenditure, Education Expenditure, and Poverty on the Human Development Index in Lampung Province Berutu, Saiful Ragatna; Seprianti, Viola Ditya; Tanjung, Ahmad Albar; Sukardi, Sukardi
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 2 (2024): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i2.16853

Abstract

The Human Development Index can be used as an indicator of successful development in a country or region. In 2023, Lampung Province's Human Development Index in 2023 amounted to 72.48 and was the lowest in Sumatra Island. This study aims to determine how much the speed of convergence of the Human Development Index between districts/cities in Lampung Province and also to determine how much influence the variables of Health Expenditure, Education Expenditure, and Poverty affect the Human Development Index in Lampung Province in the short and long term. The study used secondary data on Health Expenditure, Education Expenditure, Poverty, and Human Development Index in 13 districts/cities in Lampung Province from 2014 to 2022. The research method used is dynamic panel data regression using the Sys-GMM model. The results showed that the Human Development Index gap between districts/cities in Lampung Province decreased by 54.49% per year. The elasticity of the short-term effects of Health Expenditure, Education Expenditure, and Poverty on the Human Development Index is 9.27%, -1.52%, and -2.41%, respectively. In the long run, health expenditure, education expenditure, and poverty affect the Human Development Index by 20.38%, -3.35%, and -5.30%, respectively. Therefore, the government should continue programs in the health sector, evaluate spending in the education sector, and create poverty alleviation programs that have a significant impact.
Analysis of the Application of Environmental Accounting in Solid Waste Management in Karawang Health Center Shokoshoci, Norika; Sujaya, Fista Apriani; Nasihin, Ihsan
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 2 (2024): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i2.17029

Abstract

This research aims to determine the application of environmental accounting in waste management activities as well as the stages of accounting treatment of environmental costs by referring to PSAK 2015 No.1 carried out by the Karawang Community Health Center. The method used in this research is descriptive qualitative with a case study approach. The results of the research found that the Karawang Community Health Center had incurred costs related to waste management and had managed its waste well, namely in collaboration with third parties. However, the storage of solid or B3 waste at the Karawang Community Health Center is still not in accordance with applicable standards. And in the accounting treatment stages, the Karawang community health center has not fully carried out these stages because there is no specific presentation of environmental cost reports, therefore the Karawang community health center has not implemented environmental accounting properly. The inhibiting factors in implementing environmental accounting at the Karawang Community Health Center are HR (Human Resources), level of understanding and development.
The Influence of the Motor Vehicle Tax Reduction Program and Exemption of Name Transfer Duty on Taxpayer Compliance in the City of Banjararu, South Kalimantan Subhan, Rizky; Junaidy, Junaidy
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 2 (2024): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i2.17077

Abstract

Tax is a mandatory contribution that applies to every tax on tax objects and the proceeds received from the tax are handed over to the government. In essence, national development in a country is carried out by the community together with the government. The aim of this research is to determine the effect of reduced motor vehicle tax and exemption from transfer of title fees on taxpayer compliance. This research uses quantitative research based more on data that can be calculated to produce a solid quantitative assessment. With measurement using a Likert Scale. The samples in this research were 100 motor vehicle tax payers. This research questionnaire was tested using validity and reliability tests. Hypothesis testing data analysis uses multiple linear regression. Based on the results of hypothesis testing, it can be concluded that tax whitening has a positive and significant effect on taxpayer compliance. Exemption from transfer of name fees has a positive and significant effect on taxpayer compliance. And simultaneously, the variables of taxpayer whitening and exemption from transfer of name fees have a positive and significant effect on taxpayer compliance. This program can support the Banjarbaru city government to maximize revenue in the tax sector. For further research, you can use other variables in research on taxpayer compliance because in this study it only had a small effect of 41.2%, the remaining 58.8% was influenced by other variables.

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