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

Articles

• 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

  •   This article have been read 144 times,  downloaded 4 times PDF (English)

• Gender Diversity in Audit Committees and Financial Statement Fraud Risk

  Indy Permata Ainy, Ambar Kusumaningsih

  273-286

  •   This article have been read 154 times,  downloaded 7 times PDF (English)

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

  Benny Ahmad

  298-310

  •   This article have been read 144 times,  downloaded 3 times PDF (English)

• 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 146 times,  downloaded 5 times PDF (English)

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

  Tasya Nabila, Sigit Puji Wijanarko, Mar’atus Solikah

  311-320

  •   This article have been read 148 times,  downloaded 6 times PDF (English)

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

  akhmal restu paudi, Moh. Yudi Mahadianto

  287-297

  •   This article have been read 148 times,  downloaded 5 times PDF (English)

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

  Muhammad Ali Anshori, Pujiono Pujiono

  266-272

  •   This article have been read 156 times,  downloaded 9 times PDF (English)

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

  Raisa Nabila Putri, Lufina Mahadewi

  321-330

  •   This article have been read 149 times,  downloaded 11 times PDF (English)