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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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Analysis of the Influence of Regional Taxes and Levies on Regional Original Income Through Economic Growth Case Study Tanjung Balai Area Rambe, Dhea Nita Syafina; Syafii, M.
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i1.18045

Abstract

The purpose of this study is to determine the effect of Regional Taxes and Regional Levies on Economic Growth in Tanjung Balai. The data used in this study are secondary data from the Central Statistics Agency (BPS), the data used is data for the period 2010 - 2024. The analysis method used in this study is the multiple linear regression analysis method using statistical tests by determining a 95% confidence level (α = 0.05) in the t-test. The results of this study indicate that partially the Regional Tax variable has a positive and significant effect on Economic Growth and Regional Levies have a positive and significant effect on Economic Growth. Then simultaneously Regional Taxes and Regional Levies have a positive and significant effect on Economic Growth.
Marketing Strategy Product Financing of PT. Bank Sumut KCP Syari’ah Simpang Kayu Besar Rahma, Aini; Lubis, Irsad
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i1.18046

Abstract

Each Islamic bank has a variety of products offered to suit the wishes of the people. In offering its products, there is competition between Islamic banks and conventional banks, resulting in the need for a strategy in the sales of each bank. Sales are often identified with a world full of sweet promises but it is not necessarily proven whether the product is in accordance with what has been promised. This is what must be proven in good Islamic sales management in the sale of goods or services, that Islamic marketing is not a world full of deception. Because Islamic marketing is the highest level in sales, namely marketing spirituality, where ethics, values and norms are highly respected. Research results show that marketing strategy product financing in this bank focus on education public about superiority product financing sharia- based, increasing personal relationship with Customer through customer relationship management (CRM) approach. In analyzing research data using qualitative descriptive methods, only describing the results of the questions interview with management of Bank Sumut KCP Syariah Simpang Kayu Besar, observation direct, and study document related.. This research is motivated by the growth of Islamic banks that positively share participation in economic stability, but in practice there are criticisms. Likewise, scholars and religious scholars have different opinions regarding the role and position of Islamic banks, some of them think that Islamic banks are similar to conventional banks. The results of the research prove that the implementation of financing product sales at PT. Bank Sumut Kcp Syari'ah Simpang Kayu Besar.
The Effect of Shipping Value, Location and Service Quality on Consumer Satisfaction on JNE Goods Delivery Services in Medan Johor District, Medan City Adhani, Nadia; Lubis, Irsad
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i1.18047

Abstract

The purpose of study This is For know and analyze Influence of Shipping Value, Quality Service and Location to Satisfaction JNE Medan Johor Customers. Population in the study that is customer user JNE Medan Johor services. Samples used in study This as many as 80 people. Deep data collection techniques study This use technique question or questionnaire questionnaire. Data analysis techniques using analysis descriptive and analytical multiple linear regression. Data processing in study using SPSS 26. Based on results study in a way partial show that Shipping Value influential positive and significant to Satisfaction Customer, Quality Service influential positive and significant to Satisfaction Customers, and Location matters positive and significant to Satisfaction Customers, and in general simultaneous Shipping Value variables, Quality Service and Location matter in a way significant to Satisfaction JNE Medan Johor customers. And based on coefficient determination variable dependent capable influence variable dependent as much as 50.8%.
The Impact of the Increase in Fuel Prices on Public Welfare and Nine Staple Materials in Gedung Johor Village, Medan Johor District, Medan City Adhani, Nadia; Syafii, M.
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i1.18050

Abstract

Research purposes This done For know Impact Increase in Fuel Oil (BBM) against welfare society and nine aterial The main point in Medan Johor District, Gedung Johor Village, Medan City. Types of research This is study qualitative. Population and sample study This is poor people Family Program ministry of hope (PKH) social in Medan Johor District, Gedung Johor Village, Medan City as many as 390 people. The sampling technique sample in study This is Probability Sampling technique with use formula slovin so that sample there were 80 respondents. Data collection techniques in study This is with spread questionnaire. Data analysis methods using different and descriptive tests qualitative. The returned questionnaire totaling 80 questionnaires. The results of the study show that Ascension Fuel prices (BBM) have an impact positive to increase Price of Nine Ingredients main matter This seen increase price material burn oil impact the rise Price of Nine Ingredients principal. Increase Fuel prices (BBM) have an impact negative to welfare public matter This show that the increase in fuel oil (BBM) can increase expenditure society and reduce welfare public.
Human Resource Management (HR) to Customers in Bank Syariah Mandiri Syafii, M.; Rahma, Aini
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i1.18080

Abstract

Islamic banks in Indonesia have experienced good development in terms of assets, number of offices, number of customers, and the market share of Islamic banks has exceeded 5 percent. The development of Islamic banking is not accompanied by a sufficiently good human resource base in terms of quantity and quality. The source of human energy is still a difficult problem for Islamic banks. In the 2015-2019 Islamic banking roadmap issued as a financial service sovereign, the problem of people's resources becomes a matter that must be resolved. A pattern of human resources management is needed that can produce quality human resources for Islamic banks. This note is descriptive qualitative in nature which seeks to describe the development of quality human resources for Islamic banks. This note proves that there was a development of human resources in Islamic banks in the period 2015 September to September 2019 experiencing large and efficient developments, with the current overall HR of Islamic banks. The pattern of management of Islamic sources of energy is important for the availability of good quality Islamic banking human resources compatible with experts in the field of Islamic banking. Management of Islamic human resource base is able to fulfill human resources who understand economics and sharia economics. Islamic resource management that is relevant to the current situation of Islamic bank HR is Celestial Management. Which consists of ZIKR, PIKR, and MIKR.
The Effect of Tax Information Technology, Taxation System on Tax Evasion (Case Study on Individual Taxpayers in Manado City) Lonto, Miryam Pingkan; Karongkong, Brigita Diani; Tano, Linda A. O
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i1.18089

Abstract

The purpose of this study is to determine how tax information technology, or the taxation system, impacts tax evasion on individual taxpayers in Manado City. All individual taxpayers operating in Manado city are included in this research population. This research uses non-probability method and uses incidental sampling technique. This study uses multiple linear regression analysis. The results showed that taxpayers' perceptions of tax evasion ethics were not influenced by tax information technology; on the contrary, the tax system had a negative and significant impact on taxpayers' perceptions of tax evasion ethics.
Earning per Share, Debt to Equity Ratio and Return on Equity in Stock Prices Wiyana, Jessica Dewi; Dewi, Nurma Gupita
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i1.18147

Abstract

Investment is an important element that contributes to business expansion and progress. This study aims to examine how earnings per share, debt-to-equity ratio, and return on equity affect the stock prices of pharmaceutical companies on the IDX from 2018 to 2020. The focus is on pharmaceutical companies listed on the IDX from 2018 to 2022. The results reveal that while ROE has a positive effect on prices, its impact is minimal compared to EPS and DER, which both have a positive effect. The inference test showed an adjusted R-squared value of 0.211. This means that only 21.1% of the changes in stock prices can be explained by the independent variables EPS, DER, and ROE. Additional elements not included in this research affected the remaining 78.9%.
Strategies of Monetary and Fiscal Policy Mix to Mitigate Global Uncertainty in North Sumatra Shihab, Muhammad Wahyu; Syafii, M.
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i1.18194

Abstract

Global uncertainty poses significant challenges for the North Sumatra economy, which requires an appropriate monetary and fiscal policy mix strategy to mitigate its negative impact. This study aims to analyze how interest rate, tax, and government spending (APBN) policies affect exports, imports, and Gross Regional Domestic Product (GRDP) in North Sumatra. Using a path analysis approach with secondary data from 2014 to 2023, this study found that government spending has a significant influence on GRDP, while interest rates and taxes do not have a meaningful impact. In addition, the analysis shows that exports and imports function as intervening variables between monetary and fiscal policies on GRDP, but with limited contribution. These findings underscore the importance of government spending in maintaining regional economic stability, especially in the context of global uncertainty. Suggestions are given to the North Sumatra government to pay attention to the effectiveness of APBN spending and encourage the improvement of the competitiveness of local MSMEs to reduce dependence on imports. This research contributes to the local economic literature and offers relevant policy recommendations to strengthen North Sumatra's economic resilience.
Factors Affecting the Financial Resilience of Investors in the Capital Market Sector: Case Study on PT Telkom Indonesia Tbk Sihaloho, Yolanda Maghdalena; Sabrina, Celine Amanda Sarifatul; Pandin, Maria Yovita R.
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i1.18200

Abstract

This study aims to analyze various factors that affect the financial resilience of investors in the capital market sector, with a focus on PT Telkom Indonesia Tbk. In a fluctuating capital market environment, investors are faced with risks such as stock price volatility, dividend policy, and company financial condition. This study uses data from PT Telkom's annual reports for the last five years and quantitative methods with analysis using SmartPLS 4. The results show that dividend policy has no significant effect on investors' financial resilience, while company liquidity has a significant positive effect. On the other hand, stock price volatility has a significant negative impact on investors' financial resilience. This study concludes that strong liquidity and good volatility management are essential in maintaining investors' financial stability.
Effect of Tunneling Incentive, Bonus Mechanism, Debt Covenant and Independent Board of Commissioners Regarding Transfer Pricing Abbas, Dirvi Surya; Kismanah, Imas; Karmila, Dinar; Kunah, Kunah; Ulfiah, Ulfiah
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i1.18205

Abstract

This study aims to ascertain the impact of the Independent Board of Commissioners, bonus system, debt covenant, and tunneling incentive on transfer pricing in consumer products companies listed on the Indonesia Stock Exchange (IDX). Five years, specifically the years 2016–2020, were employed for the research. All consumer goods companies registered the study's participants include those who traded on the Indonesia Stock Exchange (IDX) between 2016 and 2020. Purposive sampling was employed in the sampling procedure. Ten businesses were selected based on preset standards. secondary information from the website of the Indonesia Stock Exchange is the kind of data that was used. The analysis method used is panel data regression analysis. The findings demonstrated that the Independent Board of Commissioners, Bonus Mechanism, and Tunneling Incentive Debt Covenant has no impact on Transfer Pricing, although it does have an impact.

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