Vol. 21 No. 2 (2026): Neraca Keuangan: Jurnal Akuntansi dan Keuangan

Articles

• The Role of the Core Tax Administration System in Minimizing Tax Risks and Enhancing Business Continuity at PT Bintang Angkasa Anugrah

  Agmelya Monica, Trias Arimurti, Hendri Nur Ardiansyah

  331-340

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• The Influence of E-Commerce, Self-Efficacy, and Accounting Information Systems on Entrepreneurship in the Cibungbulang Region

  Derby Darmawan, Muhamad Nur Rizqi, Angga Prasetia

  252-265

  •   This article have been read 576 times,  downloaded 27 times PDF

• Financial Rations and Financial Stability of Food & Beverage Companies on IDX

  Tasya Nabila, Sigit Puji Wijanarko, Mar’atus Solikah

  311-320

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• Determinants of Profitability in the Consumer Non-Cyclicals Sector: The Moderating Effect of Firm Size on Financial Performance

  Ravenska Kayla Cahyana, Utami Puji Lestari

  230-251

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• Altman Z-Score Analysis in Predicting Financial Distress and Its Impact on Firm Value

  Muhammad Ali Anshori, Pujiono Pujiono

  266-272

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• The Effect of Tax Compliance, Government Regulations, and Access To Licensing on The Sustainability of Telukjambe Timur MSMEs

  Dian Alfitriani, Trias Arimurti, Hendri Nur Ardiansyah

  383-394

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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

  Raden Muhammad Arsha Maulana, Desmy Riani, Muhammad Zakie Hanifan

  349-363

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• Evaluating Markowitz Portfolio Performance, CvaR, and Monte Carlo Simulation: Evidence from MSCI Indonesia

  Raisa Nabila Putri, Lufina Mahadewi

  321-330

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• The Effect of Operating Cash Flow and Asset Growth on Financial Distress

  Texiarosa Anisa Vera, Nina Febriana Dosinta, Djunita Permata Indah

  341-348

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• When Oversight Overlaps: Testing the Fraud Hexagon on Financial Statement Fraud in State-Owned Banking

  Umi Rufaida, Susi Astuti

  364-382

  •   This article have been read 385 times,  downloaded 22 times PDF

• Gender Diversity in Audit Committees and Financial Statement Fraud Risk

  Indy Permata Ainy, Ambar Kusumaningsih

  273-286

  •   This article have been read 586 times,  downloaded 27 times PDF

• Determinants of Financial Performance in Indonesian Banking During the 2022–2024 Period

  akhmal restu paudi, Moh. Yudi Mahadianto

  287-297

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• Moderation of Non-Performing Financing on the Influence of Sharia Supervisory Board Attributes on the Maqashid Sharia Index

  Benny Ahmad

  298-310

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