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
 6   7   8   9   10 
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.
Analysis of the Implementation of SAK EMKM in the Café Roxx Area MSMES in South Tondano District Moroki, Florence Olivia; Evinita, Lenny Leorina; Salma Korompi, Rizky Ismail
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.v20i1.18818

Abstract

This research aims to determine the application of SAK EMKM in the UMKM Cafe Roxx Area in Tondano Selata District, it is interesting to study to find out, the application of financial reports based on SAK EMKM in these MSMEs, The use oif finainciail repoirts baised oin SAK EMKM in these MSMEs. The reseairch wais coinducted using ai quailitaitive methoid which leaids toi the descriptioin aind aipplicaitioin oif finainciail recoirds baised oin SAK EMKM by coinducting interviews aiboiut finainciail repoirts toi be proicessed toi coimply with SAK EMKM. The results oif this reseairch shoiw thait: the UMKM Caiffe Roixx Areai oinly cointaiins recoirds oif incoime aind expenditure froim the results oif its business, the UMKM Caife Roixx Areai boioikkeeping repoirts doi noit haive ai sepairaitioin between liaibilities aind equity, aind there is noi sepairaitioin oif incoime taix, whereais the SAK EMKM explaiins thait there aire three coimpoinents. naimely the staitement oif finainciail poisitioin, proifit aind loiss staitement, aind noites toi the finainciail staitements in the staitement oif finainciail poisitioin, there is ai sepairaitioin between fixed aissets aind current aissets, liaibilities, aind, equity, while the proifit aind loiss repoirt hais ai sepairaitioin oif incoime, expenses aind incoime taixes.
Click, Shop, Smile: How Service Convenience Shapes E-Retail Customer Satisfaction Br Ginting , Nita; Nasution, Muhammad Dharma Tuah Putra
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.v20i1.19119

Abstract

In the rapidly evolving world of e-commerce, service convenience has become a key factor influencing customer satisfaction. This study aims to analyze the impact of service convenience dimensions on customer satisfaction in e-retailing services. The examined dimensions include access convenience, search convenience, evaluation convenience, ordering convenience, logistics convenience, and reverse logistics convenience. We collected data using a quantitative approach by distributing a questionnaire to 111 users of the Shopee e-commerce platform. The regression analysis results indicate that all dimensions of service convenience have a positive and significant effect on customer satisfaction, with logistics convenience being the most dominant factor. The managerial implications of this study highlight the need for e-retailers to improve logistics systems, simplify the ordering process, and provide better accessibility to enhance customer experience and loyalty.
Comparative Analysis of Stock Prices, Stock Returns, Abnormal Returns and Trading Volume Before and After the Announcement of Covid-19 Suryanti, Anggi Aprilia; Ahyaruddin, Muhammad; Fitriana, Nur
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.v20i1.19144

Abstract

This study analyzes significant differences in stock prices, stock returns, abnormal returns, and stock trading volume of telecommunications companies before and after the announcement of COVID-19 in Indonesia. The analysis was conducted using Paired Sample T-Test for normally distributed data and Wilcoxon Signed Rank Test for non-normal data, with the help of Microsoft Excel 2010 and SPSS-24 in data processing. The results showed that the COVID-19 announcement had a significant effect on the four variables. Stock prices decreased due to selling pressure triggered by economic uncertainty, so investors became more selective. Although stock prices decreased, trading volume increased due to panic selling. Investors try to minimize risk by releasing stocks and shifting their investments to safer instruments. This finding reinforces the Efficient Market Theory, which states that information related to the COVID-19 pandemic is quickly reflected in stock prices and trading volumes. From a policy perspective, these results emphasize the importance of risk mitigation strategies for investors as well as the government's role in stabilizing the market to reduce the impact of volatility due to global events. The uniqueness of this study lies in analyzing the impact of COVID-19 on the telecommunications sector in Indonesia, which has rarely been studied.
The Influence Volatility, Profitability, Carbon Intensity on Stock Returns in Mining Companies 2021-2023 Prakoso, Satrio Budi; Suherman, Ujang; Pranata, Rengga Madya
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.v20i1.19176

Abstract

Study This analyze influence volatility price share, profitability, and intensity carbon on the stock returns of Indonesian mining companies 2021–2023 using quantitative methods. Secondary data from report finance and trading share IDX, study This take sample 15 company with purposive sampling. The regression results show that while stock volatility has no effect and is not significant (coefficient 0.002 with significance 0.845>0.05), profitability has a positive and significant effect. to return share (coefficient 1,712 with significance 0.009 (<0.05), While That, carbon intensity Which measured through disclosure emission carbon Also No influential (coefficient -1,290 with a significance of 0.499 (>0.05),). In conclusion, profitability is a factor the main thing that improves attractiveness share, whereas volatility and emission carbon No influential. Implications study This emphasizes the importance of financial performance the good one and increasing environmental awareness for sustainability mining sector.

Page 8 of 11 | Total Record : 110

 6   7   8   9   10 

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