cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
neracakeuangan
Contact Email
neracakeuangan@uika-bogor.ac.id
Phone
-
Journal Mail Official
neracakeuangan@uika-bogor.ac.id
Editorial Address
-
Location
Kota bogor,
Jawa barat
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
 2   3   4   5   6 
The Influence of Brand Image and Online Customer Reviews Against Purchasing Decisions on the Marketplace Lazada Oktaviani, Winda; Suhardi, Dadang; Kusumawati, Indah Dwi; Seliana, Dila
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.v19i1.16666

Abstract

This study aimed to determine: (1) The influence of brand image on purchasing decisions. (2) The influence of online customer reviews on purchasing decisions. (3) brand image and online customer reviews influence purchasing decisions. The method used is a quantitative method using descriptive analysis. The population in this study are Lazada users in Kuningan Regency whose number is unknown. Sampling used the Lemeshow formula with a total sample of 100 respondents. The sampling technique is nonprobability sampling using a purposive sampling method. The data collection technique used in this study was distributing questionnaires and measuring them using an interval scale. Data analysis used multiple linear regression analysis assisted by IBM SPSS version 23 software. Based on the results of the research that has been done, it shows that (1) Brand image has a positive and significant influence on purchasing decisions. (2) Online customer review has a positive and significant influence on purchasing decisions. (3) Brand image and online customer reviews simultaneously have a positive and significant influence on purchasing decisions.
Detection of Financial Statement Fraud by Using the Beneish Ratio Index in Health and Pharmaceutical Sector Companies Listed on the Indonesia Stock Exchange (IDX) in 2020 – 2022 Setiana, Siti Anisah; Dewi, Kusuma
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.v19i1.16667

Abstract

The aim of this research is to determine the number of health and pharmaceutical sector companies listed on the Indonesia Stock Exchange which are classified as manipulator, non manipulator, and grey company by using the method Beneish Ratio Index The object of this research is health and pharmaceutical sector companies listed on the Indonesia Stock Exchange from 2020 to 2022. The sampling technique used purposive sampling where the sample is determined based on certain criteria determined by the author. The data analysis technique used is quantitative descriptive analysis using Beneish Ratio Index. The variables in this research are Days Sales In Receivable Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), and Total Accrual To Total Assets Index (TATA). The results of this research indicate that there are no companies in the health and pharmaceutical sectors listed on the Indonesia Stock Exchange in 2020 that are classified as manipulator, in 2021 there will be 2 (two) companies, and in 2022 there will be 1 (one) company classified as manipulator. Then companies that are classified as non manipulator in 2020 there will be 14 (fourteen) companies, in 2021 there will be 14 (fourteen) companies, and in 2022 there will be 12 (twelve) companies. Furthermore, companies that are classified as grey company in 2020 there will be 5 (five) companies, in 2021 there will be 3 (three) companies, and in 2022 there will be 6 (six) companies.
Analysis of the Effect of Debt Policy on the Financial Performance of Companies Food & Beverages Subsector Listed on IDX for the 2016-2021 Period Dani, Bayu Alamsyah; Riyadi, Rizal
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.v19i1.16704

Abstract

This research aims to determine the effect of debt policy on the financial performance of Food and Beverages companies listed on the Indonesia Stock Exchange. Debt policy is proxied by short term debt (STD), long term debt (LTD), and total debt (TD), while financial performance is proxied by return on equity (ROE). The period used in this research is 6 (six) years, namely 2016 - 2021. This research is a type of quantitative research, using descriptive research methods. The research population is all Food and Beverages companies listed on the Indonesia Stock Exchange for the 2016-2021 period. The sample obtained was based on a purposive sampling technique, and 12 companies were obtained. The data analysis technique used is multiple linear regression analysis, namely regression using the independent variables short term debt (STD), long term debt (LTD), and total debt (TD). Based on the results of data analysis, STD has no effect on ROE with a calculated t value of -1.619, and a significance value of 0.110. The LTD variable has a negative and significant effect on ROE with a calculated t value of -3.024, and a significance level of 0.004. The TD variable has no effect on ROE with a calculated t value of 1.403 and a significance value of 0.165. The F test value in this research on calculated F was 3.984 with a significance level of 0.011. The adjusted R2 value is 0.112, so that the STD, LTD and TD variables are able to influence the ROE variable by 11.2% and the remaining 88.8% is explained by other factors outside this research model.
Does Perceived Value Moderate the Influence of Brand Image and Hedonic Lifestyle on Purchasing Decisions? Case: Starbucks Brand Coffee Consumer Fauzi, Ahmad; Mutmainah, Isbandriyati; Mulia, Agus Prana
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.v19i1.16705

Abstract

This study aimed to analyze the effect of brand image and hedonic lifestyle on purchasing decisions with perceived value as a moderating variable for Starbucks coffee consumers in Bogor City. The population of this study was all Starbucks Coffee consumers living in Bogor City, while the research sample was part of the population, which was collected using the convenience sampling method. Data was collected by distributing questionnaires online via the Google form to the respondents who were selected as samples. The dependent variable in this study is a purchasing decision, while the independent variables are brand image and hedonic lifestyle. The perceived value variable was chosen to be a variable that is thought to be able to moderate the effect of brand image and hedonic lifestyle on purchasing decisions. Moderated Regression Analysis method, with the help of SPSS 22 software. Using 127 respondents, the results of this study indicate that brand image and hedonic lifestyle partially have a positive and significant effect on purchasing decisions. The results with MRA show that the perceived value variable can moderate the effect of brand image and hedonic lifestyle on purchasing decisions of Starbucks Coffee brand coffee. The results of the F test simultaneously show that brand image and hedonic lifestyle have a positive and significant effect on purchasing decisions for Starbucks brand coffee.
Strengthening Business Management of BUMDes Kertaraharja in Cibubuan Village, Conggeang District, Sumedang Regency Noor, Laili Savitri; Hermawati, Ati; Imron, Sarojini; Firmansyah, Riza
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.v19i1.16856

Abstract

The research results found that the institutional capacity of BUMDes in Cibubuan Village, Conggeang District, Sumedang Regency was generally not implemented optimally. This can be seen from several problems, namely limited active resources in BUMDes, the low quality of human resources, lack of BUMDes leadership, lack of information on BUMDes business development and socialization related to BUMDes businesses, the work flow is still not running according to the organizational structure, lack of training and the absence of well-made activity reports. The research method used is a qualitative approach. The primary data sources in this research were 6 people. The data collection techniques used include observation, interviews and documentation studies. To overcome the problem, efforts were made, including optimizing the economic potential of Cibubuan Village as a BUMDes business potential, conducting BUMDes Reorganization Socialization, conducting FGDs and discussions, business feasibility training, training that encourages the formation of village tourism businesses, social media training, Opak product branding training and then socializing it. to the community as well as training in making reports on business results carried out by each BUMDes business unit, holding scheduled meetings and discussions with the BUMDes director and administrators accompanied by the Village Headman.
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.

Page 4 of 11 | Total Record : 110

 2   3   4   5   6 

Filter by Year

2021 2025


Reset
Filter By Issues
All Issue Vol. 20 No. 3 (2025): OKTOBER Vol. 20 No. 2 (2025): AGUSTUS Vol. 20 No. 1 (2025): APRIL Vol. 19 No. 2 (2024): AGUSTUS Vol. 19 No. 1 (2024): APRIL Vol. 18 No. 2 (2023): AGUSTUS Vol. 17 No. 2 (2022): AGUSTUS Vol. 17 No. 1 (2022): APRIL Vol. 16 No. 2 (2021): AGUSTUS Vol. 16 No. 1 (2021): APRIL