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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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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.
Analysis of the Implementation of Sales Accounting Systems with Based Payment Transactions Fintech MSMEs Telukjambe Karawang Zalfahmi, Raihan; Sujaya, Fista Apriani; Trisyanto, Ade
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.v19i2.17150

Abstract

The development of digital technology has brought transformation in society. Financial technology or fintech is a risk-taking service that currently helps many people, this technology is used in the economic and financial sectors. Fintech comes in various forms to help people overcome their financial and business problems. Additionally, fintech is becoming increasingly popular due to its fast and simple methods and services. This research aims to analyze the application of fintech in helping the development of micro, small and medium enterprises. The method used is descriptive research with a qualitative approach. Data collection was obtained through interviews and observation. The data obtained is in the form of primary and secondary data. The results of this research state that the implementation of a fintech-based sales accounting system in payment transactions in MSMEs helps buying and selling transactions so that the payment system becomes more efficient and economical but remains effective. All interviewees from all samples have sufficient financial literacy because they have general knowledge about fintech payments, confidence and skills in using fintech payments.
The Effect of Dividend Policy and Environmental Social Governance on Company Performance with Moderation of Good Corporate Governance in IDX LQ45 Companies Wicaksono, Henry; Muchtar, Susy
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.v19i2.17194

Abstract

This study aims to analyze the effect of dividend policy and environmental social governance (ESG) on company performance as measured by Tobins'q and stock prices with moderation of Good Corporate Governance (GCG) in companies listed on the LQ45 Index of the Indonesia Stock Exchange (IDX) for the period 2019-2023. The research sample using purposive sampling method obtained 20 companies that entered the criteria to be sampled. The results showed that dividend policy has no effect on company performance as measured by tobin's q and stock price, ESG has no effect on company performance as measured by tobin's q and stock price, financial leverage has no effect on company performance as measured by tobin's q, but financial leverage has an influence with a negative relationship direction on company performance as measured by stock price, company size has a negative and significant effect on company performance as measured by tobin's q, but company size has a positive influence on company performance as measured by tobin's q, GCG moderation proves to have no effect between dividend policy on company performance as measured by Tobin's q, but GCG moderation proves to have a negative effect between dividend policy on company performance as measured by stock prices, GCG moderation has a negative effect between ESG on company performance as measured by Tobins' q, but GCG moderation proves to have no effect between ESG on company performance as measured by stock prices. This research has important implications for companies and investors. For companies, it is important to implement an optimal dividend policy and commit to ESG principles to improve company performance. For investors, these findings can help in making investment decisions by considering factors such as dividend policy, ESG, and corporate governance.
The Influence of Financial Performance and Profit Management on Company Value Manurung, Lambok; Ningsi, Etty Harya
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 18 No. 2 (2023): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v18i2.17209

Abstract

This study explores the critical factors influencing corporate value, focusing on financial performance and earnings management within the context of manufacturing sector companies listed on the Indonesia Stock Exchange from 2017 to 2021. Corporate value, indicative of company worth and investor confidence, is significantly influenced by financial performance, typically measured by metrics like return on assets (ROA). Higher ROA signals better profitability and enhances shareholder returns, thereby elevating corporate value. Conversely, earnings management practices, aimed at manipulating reported profits, do not significantly impact corporate value in this study, reflecting potential ethical concerns and the divergence of interests between managers and shareholders. These findings underscore the complex dynamics influencing corporate valuation and highlight the need for further research to elucidate these relationships amidst varying economic conditions.
Determinans Sustainability Report, Leverage and Tax Avoidance on Financial Performance with CEO Narcissism as Moderation Variable Saepulloh, Muhammad; Yanti, Yanti; Arimurti, Trias
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.v19i2.17273

Abstract

Financial performance analysis is the process of critically reviewing finances which involves reviewing data, calculating, measuring and providing financial solutions. Sustainability reports, leverage, tax avoidance and CEO marcissism are among the factors that influence a company's financial performance. This study examines the impact of tax avoidance, leverage, and sustainability reports on financial performance using CEO narcissism as a moderating factor. With a population of 89 companies in the metals and minerals industry, the subjects of this study are manufacturing companies listed on the Indonesia Stock Exchange. Secondary data sources and quantitative techniques are used in this research methodology. Using SmartPLS version 3, the Partial Least Squares (PLS) approach was used in the data processing procedure. The results show that although the tax avoidance variable has no influence and the CEO narcissism variable cannot mitigate the relationship between tax avoidance and financial success, the sustainability report and leverage variables have a great influence on financial performance. This research is aimed at companies operating in the metal and mineral manufacturing industry to reveal the environmental, social and economic role of society as well as the attractiveness of external parties, namely investors.
Developing an Entrepreneurial Mindset in Youth: Investigating Locus of Control and Self-Efficacy among Students of Pringsewu Business Management Vocational School Viguna, Ayu Imelda; Indriayu, Mintasih; Noviani, Leny
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.v19i2.17369

Abstract

The objective of this research is to investigate the Locus of Control and Self Efficacy among students in developing their entrepreneurial mindset in their Youth. Unemployment and poverty remain significant issues faced by the people of Indonesia both currently and in the coming years. The persistent high unemployment rate in Indonesia continues to be a pervasive problem. This study used a quantitative research design, employing both exogenous and endogenous variables, as well as moderator variables that either strengthen or weaken the relationship between the variables. The research was conducted at Vocational High School (SMK) in Pringsewu Regency during the 2023/2024 academic year's even semester. The study's population consisted of all class XI students majoring in business management at vocational schools across Pringsewu Regency, with a total of 114 students at each school. The sample size was determined using the Slovin formula, with a population of 89 students and a significance level of 0.05. The results showed that research was conducted on 73 students who obtained the results that locus of control had an effect on entrepreneurial intentions as seen in the tcount for the variable locus of control (X1) of 2.993 > ttable (1.667) with a probability value (sig.) of 0.004 < 0.05 with Thus, H0 is rejected and Ha is accepted, which means that the locus of control variable (X1) has a positive and significant effect on entrepreneurial intentions (Y). Self-efficacy influences entrepreneurial intentions as seen in the tcount for the self-efficacy variable (X2) of 4.132 > ttable (1.667) with a probability value (sig.) of 0.000 < 0.05, thus H0 is rejected and Ha is accepted, which means that the self-efficacy variable (X2) has a positive and significant effect on entrepreneurial intentions (Y).

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