About the Journal
Neraca Keuangan: Jurnal Ilmiah Akuntansi dan Keuangan with registered number ISSN 1858-2214 (Print) and ISSN 2654-7880 (Online) is published by Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor (National Accreditation SINTA 4 from Vol 17 No 1 Year 2022 Until Vol 21 No 2 Year 2026).
It is published twice a year on April and August. Neraca Keuangan papers in the field of accounting and finance that give a contribution to the development of accounting science, accounting practices, the accounting profession, and finance. We accept mainly research-based articles related to accounting science and finance.
The scopes of the topics include Management Accounting, Financial Accounting, Public Sector Accounting, Sharia Accounting, Accounting Information Technology, Auditing, Professional Ethics, Accounting Education, Banking, Finance, Human Resources Management (HRM), Education Management, Financial management, Marketing Management, Sharia Economics, and Entrepreneurship. Neraca Keuangan accepts manuscripts of either quantitative research, qualitative research, and mix method research, written in either Bahasa Indonesia or English.
Current Issue
This issue has been available online since 5 April 2025 for the regular issue of April 2025. All Articles in this issue were authored/co-authored by 75 Authors from eleven Universities (Universitas YPPI Rembang, Universitas Trunodoyo Madura, Universitas Sumatera Utara, Universitas Pembangunan Panca Budi, Universitas Negeri Manado, Universitas Muhammadiyah Tangerang, Universitas Muhammadiyah Riau, Universitas Malikussaleh, Universitas Islam Negeri Sumatera Utara Medan, Universitas IPWIJA, Universitas Buana Perjuangan Karawang, Universitas 17 Agustus 1945 Surabaya).
Articles
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Analysis of the Influence of Regional Taxes and Levies on Regional Original Income Through Economic Growth Case Study Tanjung Balai Area
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The Effect of Tax Information Technology, Taxation System on Tax Evasion (Case Study on Individual Taxpayers in Manado City)
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The Effect of Revenue Effectiveness and Efficiency of Regional Expenditure on SiLPA in Indonesia
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The Effect of ROA, EPS, DER, and Firm Size on Stock Prices of Companies in the Food and Beverage Sector Listed on the IDX
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Analysis of the Implementation of SAK EMKM in the Café Roxx Area MSMES in South Tondano District
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The Relationship Between Transparency, Accountability, and Participatory Management of Village Funds on Community Welfare in the Lintong Nihuta Sub-District, Humbang Hasundutan District
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The Impact of the Increase in Fuel Prices on Public Welfare and Nine Staple Materials in Gedung Johor Village, Medan Johor District, Medan City
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Factors Affecting the Financial Resilience of Investors in the Capital Market Sector: Case Study on PT Telkom Indonesia Tbk
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The Influence of Job Training, Career Development, and Working Conditions on Employee Performance at PT. Hilon Sumatera
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Analysis of Accounting Understanding and Tax Awareness in Madura Coastal Tourism MSME Actors
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The Influence Volatility, Profitability, Carbon Intensity on Stock Returns in Mining Companies 2021-2023
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Analysis of the Implementation of DSN-MUI No: 04/DSN- MUI/IV/2000 on Murabaha Financing at BRKS Pekanbaru Main Branch
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Marketing Strategy Product Financing of PT. Bank Sumut KCP Syari’ah Simpang Kayu Besar
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Earning per Share, Debt to Equity Ratio and Return on Equity in Stock Prices
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The Role of Village Funds in Alleviating Poverty in The Nias Islands
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The Role of Internal Audit in Mitigating Operational Risks in Sharia Banks
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Click, Shop, Smile: How Service Convenience Shapes E-Retail Customer Satisfaction
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The Influence of Pure Coconut Oil Business on the Welfare of Coconut Farmers in Padang Bolak District, North Padang Lawas Regency
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Human Resource Management (HR) to Customers in Bank Syariah Mandiri
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Effect of Tunneling Incentive, Bonus Mechanism, Debt Covenant and Independent Board of Commissioners Regarding Transfer Pricing
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Leadership Effectiveness, Organizational Commitment and Job Satisfaction Towards Employee Performance at PT. Hilon Sumatera
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Financial Statements of Micro, Small and Medium Enterprises (MSMEs) Based on SAK Indonesia for EMKM
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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)
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Optimization of Business Management in Improving the Welfare of Palm Farmers
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The Effect of Shipping Value, Location and Service Quality on Consumer Satisfaction on JNE Goods Delivery Services in Medan Johor District, Medan City
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Strategies of Monetary and Fiscal Policy Mix to Mitigate Global Uncertainty in North Sumatra
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The Influence of Fintech and Monetary Policy on Financial Stability in Indonesia
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The Effect of Profitability, Liquidity, Size and GCG on the Value of Companies Moderated by Capital Structure
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Comparative Analysis of Stock Prices, Stock Returns, Abnormal Returns and Trading Volume Before and After the Announcement of Covid-19
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Analysis of Financial Statement Audit Planning (Case Study at Boy Febrian Public Accounting Firm)
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