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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 102 Documents
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Optimization of Business Management in Improving the Welfare of Palm Farmers Ameliany, Nanda; Sufi, Sufi; Ritonga, Nursakinah; Iryani, Lisa; Meliza, Richa; Rosida, Erni
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.v19i2.17448

Abstract

This research aims to determine the management strategies implemented by Alue Luehop village and the obstacles experienced by Alue Leuhop village. research focus: 1) What are the management strategies at benchmarks 1 to 4. (2) Obstacles to business management strategies in increasing income at benchmarks 1 to 4. This research uses qualitative methods. There were 14 informants for this research, 12 purposive and 2 accidental. The data analysis technique used in this research uses data reduction, data presentation and drawing conclusions. Based on the results of the research and discussions that have been studied, the researcher concludes that the management strategy in Alue Leuhop village is a lack of understanding in carrying out management strategies which can result in a lack of fertilization, cleaning will cause the palm fruit to die or the palm fruit to decrease. Obstacles that occur in the management strategy include the track fruit which every year experiences track fruit for 3-4 months during the track fruit period, pests and also animals which can cause the palm fruit to die or wilt.
Determinants of Stock Returns: The Moderating Role of Company Size (Empirical Study of Property and Real Estate Companies Listed on the Indonesian Stock Exchange 2019-2023) Lutfi, Mustafa; Endri, Endri
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.v19i2.17467

Abstract

This research aims to test and analyse the influence of return on assets (ROA), net profit margin (NPM), debt-to-equity ratio (DER), and inflation on property and real estate company stock returns in 2019–2023. The research approach uses the method of quantitative research with panel data regression models using Eviews 12.0 software. The population in this research is property sector companies registered on the IDX in 2019–2023. The sampling technique used is purposive sampling. The research results show that there is no significant influence between return on assets (ROA) and stock returns; there is a positive but not significant relationship between net profit margin (NPM) and stock returns; there is no significant relationship between debt-to-equity ratio and stock returns; and inflation has a significant influence on stock returns of property and real estate companies in 2019–2023.
Analysis of Financial Statement Audit Planning (Case Study at Boy Febrian Public Accounting Firm) Ananda, Sopia; Putra, Rudi Syaf
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.v20i1.17399

Abstract

The purpose of this study was to determine how the audit planning process, documentation during the audit process and see whether the audit planning at KAP Boy Febrian was in accordance with the Public Accountant Professional standards by the Indonesian Institute of Accountants in SPAP. The research was conducted at KAP Boy Febrian located at Jalan Tiga Dara Number 3A, RT. 06 RW 03 Kel. Delima, Binawidya District, Pekanbaru City, Riau 28291. Informants in the study were all employees of KAP Boy Febrian. The data in the study used primary data and secondary data. Primary data obtained from interviews with informants, observation and documentation. Secondary data is obtained from previous research data. The results showed that financial statement audit planning at KAP Boy Febrian consisted of eight stages. Each stage must be carried out effectively so that the audit results obtained are of good quality and can be used by interested parties.
Analysis of the Implementation of DSN-MUI No: 04/DSN- MUI/IV/2000 on Murabaha Financing at BRKS Pekanbaru Main Branch Zahra, Salwa Nissa; Azmi, Zul
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.v20i1.17429

Abstract

The development of Islamic banking in Indonesia shows a positive trend as well as Riau with a majority Muslim population. Bank Riau Kepri (BRK) is a regional bank established to meet the needs of the community and support economic development in Riau Province and Riau Islands. BRK Syariah is increasingly strengthening its sharia product portfolio, including financing products. The most dominating financing account is murabaha. This study aims to analyze whether BRK Syariah has implemented murabaha financing as regulated by the DSN-MUI fatwa NO: 04/DSN-MUI/IV/2000. This research uses qualitative data where researchers conduct interviews and take references to BRK Syariah financial reports, Sharia Banking Statistics on the OJK website and literature that supports this research. The results show that BRK Syariah has implemented the DSN-MUI fatwa NO: 04/DSN-MUI/IV/2000 perfectly, except that there are several regulations that differ from the fatwa but still prioritize deliberation and mutual agreement in responding to differences.
The Relationship Between Transparency, Accountability, and Participatory Management of Village Funds on Community Welfare in the Lintong Nihuta Sub-District, Humbang Hasundutan District Harahap, Misna Doharni; 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.v20i1.17833

Abstract

This study aims to determine how much the relationship between transparent, accountable, and participatory management of village funds on community welfare in Lintong Nihuta District, Humbang Hasundutan Regency. The type of research used is quantitative. The population used in this study were village officials and community residents totaling 33,412 people. The sample was selected using the Nonprobability sampling method and calculated using the Slovin formula, which amounted to 100 people. This research data was obtained from observation, documentation, and distributing research questionnaires to respondents. The results showed that Transparent and Participatory variables had a positive and significant effect on Community Welfare, but Accountable had a positive and insignificant effect on community welfare.
The Influence of Pure Coconut Oil Business on the Welfare of Coconut Farmers in Padang Bolak District, North Padang Lawas Regency Gulo, Ahmad Jumadin; Lubis, Rizal P.
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.v20i1.17986

Abstract

Indonesia has great potential in the coconut industry to improve regional and national economies through coconut production and its derivative products, although coconut production by small farmers is still low. With an annual production of 18.30 million tons and a market share of 30.24% of world coconut production, Indonesia is one of the largest coconut producers in the world. Coconut production is concentrated in large islands such as Sumatra, Java, and Sulawesi, with an average productivity of 11.36 tons per hectare in 2014. Pure coconut oil (Virgin Coconut Oil or VCO), which has been proven to be beneficial for health, is increasingly in demand along with the trend of natural and pure healthy foods. The community of Padang Bolak District, this great potential has not been fully utilized due to various obstacles such as technology, capital, and uneven market absorption. This study aims to identify factors (price, production, distribution, labor, technology, capital, skills, potential) that are relevant in improving the welfare of the community in Gunung Tua Baru Village, North Padang Lawas Regency. With a sample size of 134 respondents collected through questionnaires and data processing using Confirmatory Factor Analysis (CFA) and Multiple Linear Regression, the results of the CFA analysis showed that of the eight factors analyzed, there were four factors that significantly influenced the welfare of the community in Gunung Tua Baru Village, namely production, labor, capital, and technology. The results of multiple linear regression showed that these four factors significantly influenced the improvement of community welfare. Simultaneous hypothesis testing also showed that production, labor, capital, and technology positively and significantly influenced the welfare of the community in Gunung Tua Baru Village. Thus, increasing production, labor, capital, and technology is very much needed to optimize the potential of coconuts and improve the welfare of the community in Padang Bolak District.
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.

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