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
Articles
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The Role of Ethical Belief, Accounting Literacy, and Digital Literacy in Village Financial Management
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Organizational Culture, Social Capital, Financial Literacy, and SME Performance in Coastal Economy Evidence from Kenjeran, Indonesia
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Analysis of SIPD-RI Implementation on Financial Report Quality with Accountability as an Intervening Variable
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Effect of Financial Literacy and Financial Inclusion on Financial Behavior Moderated by Self-Control
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This article have been
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The Effect of Sustainability Report on Firm Value: Moderation of Good Corporate Governance
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This article have been
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The Effect of Green Accounting, Women on Board, and Carbon Emission Disclosure on Firm Value
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This article have been
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Digital Literacy, Social Media Use, and Entrepreneurial Motivation as Determinants of Entrepreneurial Decisions The Moderating Role of Government Regulation in the Indonesian Context
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Determinants of Dysfunctional Audit Behavior Mediated by Job Stress
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This article have been
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The Influence of Professional Ethics, Independence, and Professional Skepticism on Audit Quality at the Regional Inspectorate Office of Palopo City
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Effect of Green Accounting and Environmental Performance on Firm Value Moderated by Profitability
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This article have been
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The Financial Literacy and M-Payment Ease of Use on Impulsive Buying of Virtual Goods
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This article have been
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The Effect of Green Accounting and Sustainability Report Disclosure on Firm Value in the Energy Sector
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This article have been
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Effectiveness and Accountability of Local Budget (APBD) Financing: Evidence from Surabaya City (2020–2025)
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The Influence of Professional Ethics, Independence, and the Accountants' Code of Ethics on Auditor Performance at the Palopo Inspectorate
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