Vol 19 No 1 (2024)

Lihat Vol 19 No 1 (2024)

This issue has been available online since 30 April 2024 for the regular issue of April 2024. All Articles in this issue were authored/co-authored by 33 Authors from seven Universities (Institut Bisnis dan Informatika Kesatuan, Universitas Kuningan, Universitas Malikussaleh, Universitas Methodist Indonesia, Universitas Negeri Manado, Universitas Nusa Bangsa, Universitas Pancasila).

DOI: https://doi.org/10.32832/neraca.v19i1

Diterbitkan: 2024-04-30

Articles

Analysis of the Effect of Debt Policy on the Financial Performance of Companies Food & Beverages Subsector Listed on IDX for the 2016-2021 Period

Bayu Alamsyah Dani, Rizal Riyadi

77-87
- PDF (English)
Evaluation of Financial Reporting to Assess the Economic Performance of the Central Tapanuli Regional Government

Sahala Purba, Arie Tymoty R. Ginting, Yudi Andeska Barus, Yohanes Arlenta Surbakti, Bremanta Ginting

33-45
- PDF (English)
The Influence of Brand Image and Online Customer Reviews Against Purchasing Decisions on the Marketplace Lazada

Winda Oktaviani, Dadang Suhardi, Indah Dwi Kusumawati, Dila Seliana

10-20
- PDF (English)
The Effect of Competence and Independence on the Audit Quality of Tomohon City Inspectorate Apparatus

Lenny Leorina Evinita, Arie Frits Kawulur, Meilian Rosari

56-68
- PDF (English)
Does Perceived Value Moderate the Influence of Brand Image and Hedonic Lifestyle on Purchasing Decisions? Case: Starbucks Brand Coffee Consumer

Ahmad Fauzi, Isbandriyati Mutmainah, Agus Prana Mulia

88-100
- PDF (English)
Analysis of Final PPH Calculations Article 4 Paragraph 2 on Interest Tax on Deposits and Savings at PT. BPR Kartika Matuari Tomohon

Vanecia Villea Tinggogoy, Frida Magda Sumual, Lenny Evinita

69-76
- PDF (English)
Detection of Financial Statement Fraud by Using the Beneish Ratio Index in Health and Pharmaceutical Sector Companies Listed on the Indonesia Stock Exchange (IDX) in 2020 – 2022

Siti Anisah Setiana, Kusuma Dewi

21-32
- PDF (English)
Islamic CAPM based on Cluster Analysis for Portfolio Selection

Arief Surya Lesmana, Dadan Darmawan Muttaqien, Akmal Naufal Firjatullah, Reisma Choerunnisa

1-9
- PDF (English)
Strengthening Business Management of BUMDes Kertaraharja in Cibubuan Village, Conggeang District, Sumedang Regency

Laili Savitri Noor, Ati Hermawati, Sarojini Imron, Riza Firmansyah

101-109
- PDF (English)
The Influence of Premiums, Claims, Investment Results and Underwriting on Profits in Sharia Insurance Companies

Lusi Yashinta Banurea, Muhammad Hafizh

46-55
- PDF (English)