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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 76 Documents
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The Effect of Revenue Effectiveness and Efficiency of Regional Expenditure on SiLPA in Indonesia Sitompul, Gabriel Amadeus; 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.v20i1.18219

Abstract

The performance-based APBD structure allows for the existence of Budget Calculation Surplus (SiLPA) at the end of the fiscal year which is the remaining budget funds that can be used by local governments as a source of revenue financing for the next fiscal year. In this study, there is a goal to determine how the effectiveness of regional revenue and the efficiency of regional spending on the remaining excess budget calculations in 34 provinces in Indonesia in 2017 - 2020. This study uses descriptive quantitative research with the data used is secondary data. And using the panel data regression analysis method which is processed with the eviews version 12 data processing application. The results showed that the variables of regional revenue effectiveness and regional expenditure efficiency had a significant positive effect on SiLPA in Indonesia in 34 provinces in 2017-2020.
The Role of Village Funds in Alleviating Poverty in The Nias Islands Berutu, Saiful Ragatna; 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.v20i1.18228

Abstract

Poverty is a classic problem experienced by every country in the world, including Indonesia. In 2023, the highest percentage of poor people in North Sumatra Province was in the Nias Islands, namely West Nias Regency (22.81%), North Nias Regency (21.79%), South Nias Regency (16.39%), Nias Regency (15.10%), and Gunungsitoli City (14.78%). This figure is far greater than the percentage of poor people in North Sumatra Province at 8.15%.This study aims to determine the role of the Village Fund in alleviating Poverty in the Nias Islands. Researchers used panel data regression with the Village Fund as the main independent variable coupled with the Human Development Index and Economic Growth variables to be able to produce a more accurate regression equation model to explain Poverty in Nias Islands. The results showed that village funds had a negative and significant effect on poverty. In line with the research results and also regulatory support from the government related to allocating the village fund budget based on the poverty rate, the role of village funds in alleviating poverty in the Nias Islands is very important and needed. For this reason, the government should continue the village fund program to accelerate poverty reduction in villages, especially in the Nias Islands.
The Influence of Fintech and Monetary Policy on Financial Stability in Indonesia Seprianti, Viola Ditya; 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.v20i1.18229

Abstract

The decline in financial system stability has negative consequences for the economy as a whole, such as declining economic growth, increasing political and social instability, increasing poverty rates, and so on. Therefore, research is needed to determine the appropriate policies to improve the stability of the Indonesian financial system. This study aims to examine the influence of fintech and monetary policy on the stability of the Indonesian financial system from 1982-2019. The method used is Vector Autoregression (VAR). The results of this study conclude that shocks that occur in gross domestic product (GDP), inflation (INF), exchange rates (KURS) and service features (FL) have a positive and significant impact on the stability of the Indonesian financial system. Meanwhile, shocks that occur in the amount of money in circulation (JUB), real interest rates (SBR), ease of use (KP) and information security risk (RKI) have a negative and significant impact on the stability of the Indonesian financial system.
The Influence of Job Training, Career Development, and Working Conditions on Employee Performance at PT. Hilon Sumatera Lubis, Irsad; Sijabat, Lastri Putri BR
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.v20i1.18255

Abstract

This study aims to determine the effect of job training, career development and working conditions on employee performance at PT Hilon Sumatra. The population of this study was 53 people and the number of samples through a census was 53 people. The analysis technique used in this study is multiple linear regression. The results of this study indicate that the job training variable has a positive and significant effect on employee performance at PT Hilon Sumatra. with a regression coefficient value of 1.199 and a significance value of 0.000 <0.05 (smaller than the error tolerance value). Career development has a positive but insignificant effect on employee performance at PT Hilon Sumatra with a regression coefficient value of 0.077 and a significance value of 0.238 ΓΏ 0.05 (greater than the error tolerance value). Working conditions have a positive and significant effect on employee performance at PT Hilon Sumatra with a regression coefficient value of 0.170 and a significance value of 0.007 <0.05 (smaller than the error tolerance value).
Leadership Effectiveness, Organizational Commitment and Job Satisfaction Towards Employee Performance at PT. Hilon Sumatera Sijabat, Lastri Putri Br; 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.v20i1.18260

Abstract

This study aims to test and analyze the influence of leadership effectiveness, organizational commitment and job satisfaction on employee performance at PT. Hilon Sumatera. Data collection was carried out through questionnaires, interviews and documentation. The population of employees in the production department of PT. Hilon Sumatera, as many as 55 people with a sample of 55 people taken using saturated sampling techniques or census. The analysis techniques used in this study are validity and reliability tests, multiple linear regression analysis and hypothesis testing. Data analysis in this study used SPSS version 25. The results of this study formulated that the multiple regression equation is Y = 5.516 + 0.319X1 + 0.356X2 + 0.245X3 meaning that the t test shows that leadership effectiveness has a positive and significant effect on employee performance at PT. Hilon Sumatera with a value of t count (3.719)> t table (1.675) with a significant level of 0.000 <0.05 so that the decision H0 is rejected and H1 is accepted. This means that the variable of leadership effectiveness has a positive and significant effect on employee performance at PT. Hilon Sumatera. The t-value (2.809) > t-table (1.675) with a significant level of 0.007 <0.05 so that the decision is taken H0 is rejected and H1 is accepted. This means that the variable of organizational commitment has a positive and significant effect on employee performance at PT. Hilon Sumatera. The t-value (2.608) > t-table (1.675) with a significant level of 0.012 <0.05 so that the decision is taken H0 is rejected and H1 is accepted. This means that the variable of job satisfaction has a positive and significant effect on employee performance at PT. Hilon Sumatera. The value of the determinant coefficient (R Square) of 0.378 means that employee performance can be explained by leadership effectiveness, organizational commitment and job satisfaction by 37.8%, while the remaining 62.2% can be explained by other factors such as work stress, workload, work discipline that were not examined in this study.
The Effect of ROA, EPS, DER, and Firm Size on Stock Prices of Companies in the Food and Beverage Sector Listed on the IDX Ayu Khoni'ah, Selvia Putri; 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.v20i1.18344

Abstract

The objective of this study is to examine the impact of ROA, EPS, DER, and company size on the stock prices of food and beverage sector companies listed on the IDX. A purposive sampling method was employed, and multiple linear regression analysis indicated that ROA has a significant negative effect on stock prices. On the other hand, EPS and company size have a significantly positive impact on stock prices. Although DER exhibits a slight negative effect on stock prices, this effect is not statistically significant. The adjusted R-squared value of 0.812 suggests that ROA, EPS, DER, and company size collectively explain 81.2% of the variation in stock prices, with the remaining 18.8% attributable to other factors not included in the study model.
The Role of Internal Audit in Mitigating Operational Risks in Sharia Banks Utami, Rizky Ananda; Irsyad, Fairuz Azzahra; Siregar, Saparuddin
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.v20i1.18397

Abstract

The role of internal audit in Islamic banks is very important to mitigate operational risks, which must be managed specifically to comply with sharia principles. Operational risks in Islamic banks include challenges such as human error, system failures, and external risks, which can have a serious impact on the stability and reputation of the bank. This study aims to analyze the role of internal audit in supporting operational risk management in Islamic banks, as well as identify strategic measures to improve its effectiveness. The methodology used involves thematic analysis of relevant literature studies, which highlight that while internal audit plays an important role in maintaining compliance and improving corporate governance, there are barriers to the implementation of proactive risk management. This study finds that the integration of internal audit with Good Corporate Governance (GCG) principles and the use of technologies such as blockchain are important steps to strengthen supervision and increase transparency in mitigating operational risks. The results of this study are expected to be a reference to strengthen the stability and competitiveness of Islamic banks in facing operational risk challenges in the banking industry.
The Effect of Profitability, Liquidity, Size and GCG on the Value of Companies Moderated by Capital Structure Fauziah, Layla; Widhiastuti, Susanti
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.v20i1.18429

Abstract

This research aims to explore the role of capital structure in moderating the effects of profitability, liquidity, company size, and good corporate governance on firm value. The study focuses on companies consistently listed in the LQ45 index on the Indonesia Stock Exchange (IDX) from 2018 to 2023. Using a purposive sampling method, a total of 25 companies were selected as the sample. Secondary data for the study were obtained from the financial reports of these companies, available on the official website of the IDX. The analysis was carried out using the SEM-PLS method with the Warp-PLS 8.0 software at a 95% confidence level. The results reveal that profitability and liquidity have a significant effect on firm value, while company size and good corporate governance show no significant influence. Furthermore, the capital structure positively and significantly moderates the relationship between profitability and good corporate governance with firm value but does not moderate the effects of liquidity and company size on firm value.
Analysis of Accounting Understanding and Tax Awareness in Madura Coastal Tourism MSME Actors Lutfia, Citra; Zakiyah RF, Rahayu Dewi
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.v20i1.18595

Abstract

This study seeks to reveal the accounting understanding and tax awareness of MSME actors in the north coast of Sampang Regency. The method used is mixed method. The population in this study were MSME actors in the north coastal area of Sampang Regency, the sampling technique used the census method with 49 respondents. Data collection was carried out by distributing questionnaires at the location. The data were analyzed using descriptive statistics. Furthermore, interviews were conducted with MSME actors in the north area of Sampang Regency. The results showed that the accounting understanding and tax awareness of MSME actors in the north coastal area of Sampang Regency were in the high category, but these results contradicted the results of interviews conducted as a form of confirmation. The results of interviews related to understanding accounting of MSME actors still cannot understand the concepts of accounting and tax awareness.
Financial Statements of Micro, Small and Medium Enterprises (MSMEs) Based on SAK Indonesia for EMKM Evinita, Lenny Leorina; Moroki, Florence Olivia; Pangajouw, Vilya Vebrianti
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.v20i1.18816

Abstract

Net Coffee and Resto is a business engaged in food and beverage or culinary services located on Jalan Raya Pasar Baru, Waleure, East Langowan District, Minahasa Regency, which has been operating since June 2021. This study aims to analyze what Net Coffee and Resto financial statements are based on SAK Indonesia for EMKMs. This type of research uses descriptive analysis with a qualitative approach. The data collection used in this study is observation, interviews, and documentation. The results of the study show that Net Coffee and Resto MSMEs have not implemented financial statements under SAK Indonesia for EMKMs, because they only present Income Statements, Sales Reports, and Expenditure Reports. Meanwhile, the financial statements based on SAK Indonesia for EMKM consist of Financial Position Statement (Balance Sheet), Profit and Loss Report, and Notes on Financial Statements. Net Coffee's profit and loss recording also does not separate between principal expenses and operating expenses, nor does Net Coffee recognize rental costs on expenses. The obstacles faced are the lack of understanding of SAK Indonesia for EMKMs, the lack of expertise to prepare financial statements under SAK Indonesia for EMKM and the limited time that informants have.

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