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).
It is published three issues per year. 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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Determinants of Profitability in the Consumer Non-Cyclicals Sector: The Moderating Effect of Firm Size on Financial Performance
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This article have been
read 714 times,
downloaded 61 times
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Altman Z-Score Analysis in Predicting Financial Distress and Its Impact on Firm Value
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This article have been
read 767 times,
downloaded 73 times
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The Effect of Tax Compliance, Government Regulations, and Access To Licensing on The Sustainability of Telukjambe Timur MSMEs
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This article have been
read 464 times,
downloaded 17 times
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The Effect of Company Size, Liquidity, and Profitability on Market Value with Dividend Policy Moderation in Infrastructure Sector Companies on The IDX in 2020-2024
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This article have been
read 460 times,
downloaded 18 times
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Evaluating Markowitz Portfolio Performance, CvaR, and Monte Carlo Simulation: Evidence from MSCI Indonesia
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This article have been
read 336 times,
downloaded 57 times
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The Effect of Operating Cash Flow and Asset Growth on Financial Distress
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This article have been
read 569 times,
downloaded 44 times
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When Oversight Overlaps: Testing the Fraud Hexagon on Financial Statement Fraud in State-Owned Banking
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This article have been
read 472 times,
downloaded 27 times
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Gender Diversity in Audit Committees and Financial Statement Fraud Risk
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This article have been
read 678 times,
downloaded 37 times
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Determinants of Financial Performance in Indonesian Banking During the 2022–2024 Period
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This article have been
read 722 times,
downloaded 90 times
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Moderation of Non-Performing Financing on the Influence of Sharia Supervisory Board Attributes on the Maqashid Sharia Index
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This article have been
read 666 times,
downloaded 26 times
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The Role of the Core Tax Administration System in Minimizing Tax Risks and Enhancing Business Continuity at PT Bintang Angkasa Anugrah
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This article have been
read 116 times,
downloaded 20 times
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The Influence of E-Commerce, Self-Efficacy, and Accounting Information Systems on Entrepreneurship in the Cibungbulang Region
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This article have been
read 663 times,
downloaded 32 times
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Financial Rations and Financial Stability of Food & Beverage Companies on IDX
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This article have been
read 339 times,
downloaded 28 times
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