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 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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Effect of Green Accounting and Environmental Performance on Firm Value Moderated by Profitability
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This article have been
read 464 times,
downloaded 307 times
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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
read 905 times,
downloaded 200 times
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The Influence Of Capital Structure And Asset Growth On Firm Value With Managerial Ownership as A Moderator
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This article have been
read 527 times,
downloaded 67 times
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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
read 947 times,
downloaded 354 times
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Effectiveness and Accountability of Local Budget (APBD) Financing: Evidence from Surabaya City (2020–2025)
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This article have been
read 676 times,
downloaded 111 times
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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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This article have been
read 125 times,
downloaded 190 times
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The Effect of Corporate Governance and Financial Performance on CSR Disclosure and Firm Value
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This article have been
read 607 times,
downloaded 73 times
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The Role of Ethical Belief, Accounting Literacy, and Digital Literacy in Village Financial Management
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This article have been
read 239 times,
downloaded 116 times
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Organizational Culture, Social Capital, Financial Literacy, and SME Performance in Coastal Economy Evidence from Kenjeran, Indonesia
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This article have been
read 549 times,
downloaded 85 times
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Analysis of SIPD-RI Implementation on Financial Report Quality with Accountability as an Intervening Variable
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This article have been
read 579 times,
downloaded 114 times
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The Effect of Islamic Social Responsibility Disclosure on Company Performance in Islamic Commercial Bank
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This article have been
read 538 times,
downloaded 61 times
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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
read 935 times,
downloaded 275 times
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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
read 655 times,
downloaded 160 times
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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
read 771 times,
downloaded 180 times
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Impact of CAR and ROE on ROA in Indonesian Banking (2021–2024)
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This article have been
read 583 times,
downloaded 407 times
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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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This article have been
read 559 times,
downloaded 77 times
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Determinants of Dysfunctional Audit Behavior Mediated by Job Stress
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This article have been
read 649 times,
downloaded 147 times
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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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This article have been
read 176 times,
downloaded 101 times
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The Role of Moderation of PPh Final PP 55 Year 2022 PPh in Tax Compliance Relations, Financing Access, and Financing Performance of MSMEs In Indonesia
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This article have been
read 149 times,
downloaded 67 times
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The Influence of Micro-Financing and Educational Levels on Fishermen's Financial Management with Financial Literacy as a Moderating Variable
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This article have been
read 137 times,
downloaded 69 times
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