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

Articles

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

  akhmal restu paudi, Moh. Yudi Mahadianto

  287-297

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

  Raisa Nabila Putri, Lufina Mahadewi

  321-330

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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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• Gender Diversity in Audit Committees and Financial Statement Fraud Risk

  Indy Permata Ainy, Ambar Kusumaningsih

  273-286

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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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• 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

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• 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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