Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan
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.
Articles
102 Documents
<![CDATA[Human Resource Management (HR) to Customers in Bank Syariah Mandiri ]]>
<![CDATA[Syafii, M.]]>;
<![CDATA[Rahma, Aini]]>
<![CDATA[ Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor ]]>
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DOI: 10.32832/neraca.v20i1.18080
<![CDATA[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.]]>
<![CDATA[The Effect of Tax Information Technology, Taxation System on Tax Evasion (Case Study on Individual Taxpayers in Manado City) ]]>
<![CDATA[Lonto, Miryam Pingkan]]>;
<![CDATA[Karongkong, Brigita Diani]]>;
<![CDATA[Tano, Linda A. O]]>
<![CDATA[ Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor ]]>
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DOI: 10.32832/neraca.v20i1.18089
<![CDATA[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.]]>
<![CDATA[Earning per Share, Debt to Equity Ratio and Return on Equity in Stock Prices ]]>
<![CDATA[Wiyana, Jessica Dewi]]>;
<![CDATA[Dewi, Nurma Gupita]]>
<![CDATA[ Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor ]]>
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DOI: 10.32832/neraca.v20i1.18147
<![CDATA[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%.]]>
<![CDATA[Strategies of Monetary and Fiscal Policy Mix to Mitigate Global Uncertainty in North Sumatra ]]>
<![CDATA[Shihab, Muhammad Wahyu]]>;
<![CDATA[Syafii, M.]]>
<![CDATA[ Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor ]]>
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DOI: 10.32832/neraca.v20i1.18194
<![CDATA[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.]]>
<![CDATA[Factors Affecting the Financial Resilience of Investors in the Capital Market Sector: Case Study on PT Telkom Indonesia Tbk ]]>
<![CDATA[Sihaloho, Yolanda Maghdalena]]>;
<![CDATA[Sabrina, Celine Amanda Sarifatul]]>;
<![CDATA[Pandin, Maria Yovita R.]]>
<![CDATA[ Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor ]]>
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DOI: 10.32832/neraca.v20i1.18200
<![CDATA[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.]]>
<![CDATA[Effect of Tunneling Incentive, Bonus Mechanism, Debt Covenant and Independent Board of Commissioners Regarding Transfer Pricing ]]>
<![CDATA[Abbas, Dirvi Surya]]>;
<![CDATA[Kismanah, Imas]]>;
<![CDATA[Karmila, Dinar]]>;
<![CDATA[Kunah, Kunah]]>;
<![CDATA[Ulfiah, Ulfiah]]>
<![CDATA[ Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor ]]>
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DOI: 10.32832/neraca.v20i1.18205
<![CDATA[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.]]>
<![CDATA[The Effect of Revenue Effectiveness and Efficiency of Regional Expenditure on SiLPA in Indonesia ]]>
<![CDATA[Sitompul, Gabriel Amadeus]]>;
<![CDATA[Lubis, Irsad]]>
<![CDATA[ Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor ]]>
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DOI: 10.32832/neraca.v20i1.18219
<![CDATA[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.]]>
<![CDATA[The Role of Village Funds in Alleviating Poverty in The Nias Islands ]]>
<![CDATA[Berutu, Saiful Ragatna]]>;
<![CDATA[Syafii, M.]]>
<![CDATA[ Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor ]]>
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DOI: 10.32832/neraca.v20i1.18228
<![CDATA[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.]]>
<![CDATA[The Influence of Fintech and Monetary Policy on Financial Stability in Indonesia ]]>
<![CDATA[Seprianti, Viola Ditya]]>;
<![CDATA[Syafii, M.]]>
<![CDATA[ Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor ]]>
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DOI: 10.32832/neraca.v20i1.18229
<![CDATA[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.]]>
<![CDATA[The Influence of Job Training, Career Development, and Working Conditions on Employee Performance at PT. Hilon Sumatera ]]>
<![CDATA[Lubis, Irsad]]>;
<![CDATA[Sijabat, Lastri Putri BR]]>
<![CDATA[ Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor ]]>
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DOI: 10.32832/neraca.v20i1.18255
<![CDATA[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 ÿ 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).]]>
