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 102 Documents
 7   8   9   10   11 
The Effect of Sustainability Report Disclosure and Leverage on Company Value with Environmental Performance as a Moderating Variable (case study of food and beverage sector manufacturing companies listed on the idx for the 2021-2023 period) agusthin, Yeffi Dwi; Astriani, Devi; Fatihah, Dhea Imroatul
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.v20i1.19193

Abstract

This study examines the impact of sustainability report disclosure and leverage on firm value with environmental performance as a moderating variable. Using a sample of 33 food and beverage manufacturing companies listed on the IDX in 2021-2023. The background of this study is based on the increasing attention of investors to the sustainability aspects and financial risks of companies, especially in sectors that have a direct impact on the environment and society. Data were obtained through purposive sampling and analyzed using moderated regression (MRA) with the help of SPSS 27. The results of the analysis indicate that sustainability report disclosure has an effect on firm value, while leverage has no effect. Environmental performance is able to moderate the relationship. This study emphasizes the importance of integration between sustainability reporting disclosure, leverage and environmental performance in increasing the perception and value of companies in the eyes of investors.
Analysis of Factors Affecting the Human Development Index Between Districts / Cities in North Sumatra Province Harahap, Misna Doharni; Lubis, Irsad
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 2 (2025): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i2.17834

Abstract

This study aims to determine the effect of the APBD between districts / cities of North Sumatra Province on education levels and health levels. The type of research used is with a quantitative descriptive approach. The data used is secondary data with the period 2017-2021. Data analysis using the BLUE (Best Linear Unbiased Estimator) approach using the Eviews 12 analytical tool. The results showed that the APBD had a positive effect on the level of education and the level of health in 2017-2021.
Determinants of Economic Inequality Among Provinces in Sumatera Island Sitompul, Gabriel Amadeus; Syafii, M.
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 2 (2025): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i2.18220

Abstract

This study aims to analyze the effect of Government Expenditure, Infrastructure, Total Working Age Population, and Domestic Investment on the Economic Inequality between provinces on Sumatra Island from 2012-2022. The analytical method used in this study is the Panel Data Regression method. The data type used is secondary data for 11 years (2012-2022) sourced from the Central Indonesia Statistic Agency, which is processed with the Eviews program. The study results show that Domestic Investment variables have a positive and significant effect on the Economic Inequality between provinces on Sumatra Island in 2012-2022. Meanwhile, the Infrastructure, Government Expenditure, and Total Working Age Population variables negatively and significantly affected the Economic Inequality between provinces on Sumatra Island from 2012-2022.
Analysis of the Level of Understanding of the Binjai City Public Towards the Use of Non-Cash Payments Seprianti, Viola Ditya; Lubis, Irsad
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 2 (2025): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i2.18230

Abstract

Along with the rapid development of technology, the transformation of the payment system is also growing, especially in terms of non-cash payment systems. Considering that this payment system is one of the important components in the world economy and is also a work program of Bank Indonesia in order to improve the non-cash payment system to achieve better economic growth. This study aims to determine the level of understanding and benefits of non-cash payments on the use of non-cash payments in Binjai City. This study uses primary data obtained by distributing questionnaires and interviews. This study is a descriptive statistical study with a sample of 100 respondents in Binjai City. The results of the study Understanding of non-cash payments from respondents in the study have an effect on the use of non-cash payments such as electronic money or APMK in Binjai City. The benefits of non-cash payments from respondents in the study have an effect on the use of non-cash payments such as electronic money or APMK in Binjai City.
The Influence of Fiscal Policy Credibility on Inflation Stability in Indonesia Gulo, Ahmad Jumadin; Syafii, M.
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 2 (2025): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i2.18237

Abstract

Study This aiming for know How impact tax, expenditure government, tribe interest, investment, value exchange, export and debt abroad against inflation in Indonesia and knowing factor tax, expenditure government, tribe interest, investment, value exchange, export and debt abroad in together to inflation in Indonesia. The things studied How impact tax, expenditure government, tribe interest, investment, value exchange, export and debt abroad against inflation in Indonesia. With using secondary data with range 10 years time and data management using method Confirmatory Factor Analysis (CFA) and Multiple Linear Regression. Research This in the background behind consideration that high and uncontrolled inflation stable give impact negative to condition economic and social. Impact negative the make inflation as one of the disease the economy that exists in every country, both in developed countries as well as in developing countries. Indonesia itself in 2013 the rate inflation return increase reach the figure of 6.41 percent, which was caused by the existence of increase price bbm (material) burn oil) which continues trigger increase price transport general as well as increase material food. Based on results testing Confirmatory Factor Analysis (CFA) in the table KMO and Bartlett's test show mark exchange and investment significant to inflation in Indonesia, while tax, expenditure government, tribe interest, exports and debt overseas has a negative influence or No significant to inflation in Indonesia and based on f-test results (hypothesis test) simultaneous shows that mark exchange and investment in a way simultaneously influential positive and significant to inflation in Indonesia.
The Role of Government Expenditure and Household Expenditure in Increasing Economic Growth in North Sumatra Province Berutu, Saiful Ragatna; Lubis, Irsad
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 2 (2025): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i2.18364

Abstract

The economic growth of North Sumatra Province in 2023 was 5.01%. This growth is still below the average Indonesian economic growth of 5.05%. This study aims to analyze the role of government spending and household spending in increasing economic growth in North Sumatra Province. Researchers used panel data regression with government expenditure and household expenditure as the main independent variables and supplemented with the human development index and the average Bank Indonesia interest rate to obtain a more accurate regression equation in explaining economic growth in North Sumatra Province. Government expenditure consists of two variables, namely local government capital expenditure and central government capital expenditure. Meanwhile, household expenditure consists of two variables, namely household expenditure on food and household expenditure on non-food. The data covers 33 districts/cities over the period 2017-2022. The results of the analysis show that local government capital expenditure, central government capital expenditure, and household expenditure on food consumption have a positive and significant effect on economic growth. While household expenditure on non-food has a negative and significant effect on economic growth. For this reason, the government should allocate additional capital expenditure budgets each year and create programs to maintain people's purchasing power.
Analysis of Financial Statements Based on ISAK 335 at the “Bala Keselamatan” Foundation - North Sulawesi Walangare, Isahbella; Evinita, Lenny; Miran, Michael
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 2 (2025): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i2.18483

Abstract

The Bala Keselamatan Foundation in the North Sulawesi region is a non-profit entity. This research aims to analyze the financial report format of ISAK 335 for non-profit entities at the Salvation Army Foundation in the North Sulawesi region and to prepare financial reports based on ISAK 335. The research method used is descriptive qualitative. The data sources in this research come from primary and secondary data. The data collection techniques used include observation, interviews, and documentation. The research results show that the financial reporting at the Salvation Army Foundation does not yet use ISAK No. 335. They prepare financial reports based on the standards set by the Salvation Army Headquarters; therefore, the author restructured the financial report format of the Salvation Army based on ISAK 335. Furthermore, according to ISAK 335, there are 5 components, namely the statement of financial position, statement of comprehensive income, statement of changes in net assets, cash flow statement, and notes to the financial statements.
Preparation of Financial Statements Based on SAK-EMKM in Micro, Small and Medium Enterprises (UMKM) Ekky Store in North Toraja Regency Tambing, Inggrid; Kawulur, Arie F.; Kantohe, Meidy
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 2 (2025): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i2.18524

Abstract

This study aims to examine the preparation of financial statements based on SAK-EMKM in Micro, Small and Medium Enterprises (UMKM) of Toko Ekky in North Toraja Regency. The focus of this research is the understanding of UMKM owners regarding the preparation of financial statements, the obstacles faced in compiling financial statements, and how to prepare financial statements based on SAK-EMKM in Toko Ekky UMKM. This study uses a qualitative method with a case study approach. Data was collected through interviews, observations, and documentation. The results of the study show that the owner of Toko Ekky UMKM has not understood the preparation of financial statements in accordance with SAK-EMKM. The obstacles faced are the lack of knowledge and understanding of accounting and the limitations of human resources. In compiling financial statements, Toko Ekky UMKM only make simple records related to cash receipts and expenditures. Therefore, assistance and training are needed for MSME owners to be able to prepare financial statements in accordance with SAK-EMKM to improve better financial management.
Analysis of the Effect of Net Income, Total Assets and Total Cash Flow on the Stock Price of Companies Indexed LQ45 Mareza, Puja Dwi; Handajani, Lilik; Kartikasari, Nungki
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 2 (2025): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i2.19396

Abstract

The Indonesian capital market has experienced rapid growth, marked by an increase in the number of investors and companies listed on the Indonesia Stock Exchange (IDX). The LQ45 Index, which includes companies with high liquidity and large market capitalization, serves as a key indicator of the capital market. This study aims to analyze the effect of net profit, total assets, and cash flow on the stock prices of companies included in the LQ45 Index during the 2020–2022 period. A quantitative method with an associative approach was employed to evaluate the relationships between variables, using data from the annual financial reports of 58 companies selected through purposive sampling. Data analysis was conducted using IBM SPSS 25, with classical assumption tests, F-tests, and t-tests applied to test the hypotheses. The results indicate that, simultaneously, net profit, total assets, and total cash flow significantly influence stock prices. However, partially, net profit does not have a significant impact on stock prices, suggesting that this factor is less considered by investors. In contrast, total assets and total cash flow significantly affect stock prices, emphasizing the importance of asset management and corporate liquidity. These findings suggest that companies should focus on effective asset and cash flow management to attract investors and enhance financial report transparency. Future research may consider additional variables and extend the study period.
Impact of Operating Costs and Sales Revenue on Net Profit IDX Garment and Textile Sector Ramdan, Mohamad Fatur; Al Fikri, Muhammad Haykal; Raffif Fabiano, Gerrard; Zahra, Astri; An Khofiyah, Nida
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 2 (2025): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i2.19818

Abstract

This study aims to examine the effect of operating costs and sales revenue on net profit in garment and textile sector companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 period. A quantitative approach was used with a multiple linear regression method, utilizing data collected from the annual financial reports of 20 companies selected through purposive sampling. Data analysis was conducted using descriptive statistics, classical assumption tests, multiple regression tests, t-tests, F-tests, and the coefficient of determination (R²) assisted by SPSS 26 software. The results indicate that both operating costs and sales revenue, either partially or simultaneously, do not have a significant effect on net profit. The R Square value of 28.3% suggests that other factors outside the research model predominantly influence the companies' net profits. These findings highlight the importance for management to be more adaptive to external dynamics such as raw material price fluctuations and global competition, and to emphasize market diversification and product innovation to improve future financial performance.

Page 9 of 11 | Total Record : 102

 7   8   9   10   11 

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