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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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Pengaruh Persistensi Laba Terhadap Earnings Response Coefficient Dengan Fleksibilitas Keuangan Sebagai Variabel Moderasi Saputra, Dwi; Sunarto, Sunarto
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 2 (2022): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i2.12956

Abstract

The purpose of this research is to examine the effect of earnings persistence on earnings respon coefficient (ERC) with financial flexibility as moderating variable. Mining sector companies listed on the Indonesia stock exchange (IDX) for the period 2017-2019 make up the population with 27 data samples using purposive sampling. The annual financial report becomes secondary data in this research. Multiple linier regression analysis and Moderated Regression Analysis (MRA) is the study methods that the researches uses. The result of this research that earnings persistence had a significant effect on earnings response coefficient (ERC), and flexibility financial is weaken the effect of earnings persistence on earnings response coefficient (ERC).
Pengaruh Leverage, Ukuran Perusahaan, dan Profitabilitas terhadap Biaya audit Abbas, Dirvi Surya; Rauf, Abdul; Makmun, Syukron; Nurhuda, Hengki
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 2 (2022): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i2.12959

Abstract

The purpose of this study was to examine the effect of leverage, firm size and profitability on audit fee. The population in this study consisted of coal sub-sector mining companies listed on the Indonesia Stock Exchange in 2015-2019. A sample of 8 companies used in this study was determined by the purposive sampling method. The data used is secondary data. Data analysis was carried out with descriptive statistics using panel data regression analysis techniques. The empirical results of this study indicate that Firm Size has a positive effect to audit fee, while profitability and leverage does not have significant effect to the Audit Fee
Dampak Inklusi Keuangan Terhadap Literasi Keuangan dan Financial Technologi Di IIB Darmajaya Irawati, Anik; Putra, Dedi; Swissia, Pebrina
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 2 (2022): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i2.12962

Abstract

This study aims to determine the effect of Financial Literacy and Financial Technology on Student Financial Inclusion at IIB Darmajaya. This research is quantitative and the research data used are primary and secondary data. The population in this study were students majoring in Accounting with a concentration in finance. The sampling technique used is the sholving method, in order to obtain 86 students at IIB Darmajaya Accounting Department to be respondents. The analytical method used is descriptive analysis and multiple linear regression analysis. The data was processed statistically with the t test model. The results of this study indicate that the variables of financial literacy and financial technology simultaneously have a significant effect on the financial inclusion of students in North Sumatra. Partially, the variables of financial literacy and financial technology have a positive and significant effect on the financial inclusion of students at IIB Darmajaya.
Pengaruh Perputaran Kas, Perputaran Piutang Dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Farmasi Zahra, Firlia Adnina; Nasution, Raden
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 2 (2022): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v17i2.12965

Abstract

This study intends to determine and to some extent dissect the effect of cash turnover, accounts receivable turnover and inventory turnover on profitability. To determine the concurrent effect of cash turnover, accounts receivable turnover and inventory turnover on profitability. In this review, the technique used is a quantitative strategy with a sample of 45 pharmaceutical companies used. Examination of the information used is a direct relapse examination which is different by using partial and simultaneous tests. The results of this study are that the cash turnover variabel does not significantly affect profitability, the accounts receivable turnover variabel has an influence on profitability. Inventory turnover variabels affect profitability Taken together, cash turnover, accounts receivable turnover and inventory turnover affect the p
Pengaruh Manajemen Laba, Kepemilikan Institusional, dan Dewan Komisaris Independen Terhadap Return Saham Yudiana; Andrima Putri, Meisilia; Dali, Rahmat Mulyana
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 17 No. 2 (2022): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh manajemen laba, kepemilikan institusional dan dewan komisaris terhadap return saham pada perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI). Penelitian ini menggunakan data sekunder dalam bentuk laporan keuangan tahunan perusahaan manufaktur periode 2017-2021. Pengambilan sampel menggunakan teknik purposive sampling yang dilakukan berdasarkan keriteria tertentu dan terdapat 19 perusahaan manufaktur, 68 data yang diolah pada penelitian ini. Analisis data dalam penelitian menggunakan software SPSS versi 25. Hasil yang diperoleh pada penelitian ini menunjukkan bahwa variabel manajemen laba dan kepemilikan institusional berpengaruh positif signifikan terhadap return saham, dan variabel dewan komisaris independen tidak berpengaruh terhadap return saham. Dan hasil uji simultan menunjukkan bahwa variabel manajemen laba, kepemilikan institusional dan dewan komisaris independen berpengaruh terhadap return saham. Kata kunci : manajemen laba, kepemilikan institusional, dewan komisaris independen, return saham
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.

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