Articles
<![CDATA[Effect of World Oil Prices on Cryptocurrency Return ]]>
<![CDATA[Heikal, Mohd.]]>;
<![CDATA[Majied Sumatrani Saragih, Maulana]]>;
<![CDATA[Nur Ilham, Rico]]>;
<![CDATA[Khaddafi, Muammar]]>;
<![CDATA[Rusydi, Rusydi]]>
<![CDATA[ Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 1 (2022): July ]]>
Publisher : <![CDATA[PT. Radja Intercontinental Publishing ]]>
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DOI: 10.54443/jaruda.v1i1.9
<![CDATA[This study aims to determine the effect ofWorld Oil Priceseffect on Return Cryptocurrency. The researcher uses a descriptive quantitative approach. Replication research is the repetition of the basic experiment. The analytical method used is multiple linear regression model. As for the results of this study, the variable World Oil Price (X) can explain the Return Cryptocurrency variable (Y) of 27.9%.variableWorld Oil Prices(X) significant effectagainst the Return Cryptocurrency variable (Y). Oil price fluctuations on the world market have an effect on Cryptocurrency Return. In this study, it is found that fluctuations in oil prices in the world market have a positive impact on Cryptocurrency Return. That is, the increase in oil prices encourages the rise of Cryptocurrencies. Researchers suggest to pay more attention to world oil prices first before other commodities, because the impact of world oil prices is very large on commodity prices worldwide. So, for example, a decline in world oil prices can affect Cryptocurrency Return.]]>
<![CDATA[The Effect Of Hotel Tax Collection, Restaurant Tax And Entertainment Tax On The Original Regional Density In Medan City ]]>
<![CDATA[Fahmi Hilfandi, Muhammad]]>;
<![CDATA[Nur Ilham, Rico]]>;
<![CDATA[Marzuki, Marzuki]]>;
<![CDATA[Jummaini, Jummaini]]>;
<![CDATA[Rusydi, Rusydi]]>
<![CDATA[ Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 1 (2022): July ]]>
Publisher : <![CDATA[PT. Radja Intercontinental Publishing ]]>
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DOI: 10.54443/jaruda.v1i1.10
<![CDATA[This study aims to examine the effect of hotel tax collection, restaurant tax and entertainment tax on the original regional density in Medan City. This study used time series data for 2016-2020 obtained from the Medan City Regional Tax and Levy Management Agency. The data analysis method used is the multiple linear regression method with the help of SPSS 25. The results of the study partially showed that the Hotel Tax had a positive and significant effect on Regional Original Income in Medan City, Restaurant Tax had a positive and significant effect on Regional Original Income in Medan City, and Entertainment Tax showed results of negative and insignificant effects on Regional Original Income in Medan City. Simultaneously, the simultaneous results of the variables hotel tax, restaurant tax, and entertainment tax have a positive and significant effect on the original regional income in Medan city.]]>
<![CDATA[FINANCIAL RATIO ANALYSIS AND COMMON SIZE TO ASSESS FINANCIAL PERFORMANCE AT PT ASTRA AGRO LESTARI TBK AND ITS SUBSIDIARIES ]]>
<![CDATA[Sihombing, Rista]]>;
<![CDATA[G. Maffett, Mark]]>;
<![CDATA[Nur Ilham, Rico]]>
<![CDATA[ Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 2 (2022): October ]]>
Publisher : <![CDATA[PT. Radja Intercontinental Publishing ]]>
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DOI: 10.54443/jaruda.v1i2.24
<![CDATA[From the financial statements can find out how the financial performance of the company. Financial ratio analysis and common size analysis can produce useful conclusions. This study aims to determine the financial performance of PT. Astra Agro Lestari Tbk (PT. AALI) which refers to the balance sheet and income statement for 2020-2022 using financial ratios and the common size method. The research method applied in this research is using descriptive research with a quantitative approach. The results of the research conducted showed that the performance of PT. Astra Agro Lestari Tbk in covering its current liabilities with current assets can still be said to be quite good. From the Gross Profit Margin ratio of PT. AALI Tbk experienced a fairly large increase, namely 4.09%. From the results of the calculation of the common size method at PT. AALI Tbk which is listed on the Indonesian stock exchange in 2020-2021, shows that it allocates more of its funds to fixed assets. In using its capital PT. AALI Tbk uses its equity more than liabilities. There is an increase of 3.75% in the common size of the company, which explains that the company is getting better in terms of profitability.]]>
<![CDATA[ANALYSIS OF COMMON SIZE PROFIT AND LOSS STATEMENTS PT. SIANTAR TOP PERIOD 2020-2021 ]]>
<![CDATA[Zahrul Fuadi, Muhammad]]>;
<![CDATA[O. Brusa, Jorgeo]]>;
<![CDATA[Nur Ilham, Rico]]>;
<![CDATA[Sinta, Irada]]>
<![CDATA[ Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 2 (2022): October ]]>
Publisher : <![CDATA[PT. Radja Intercontinental Publishing ]]>
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DOI: 10.54443/jaruda.v1i2.25
<![CDATA[Financial statements are the end result of the accounting cycle that is used as a tool to find out how the company is performing and can also be used as a reference for decision making. This study aims to determine the financial performance of PT. Siantar Top, Tbk, which refers to the income statement for the year 2020-2021 using the common size analysis method. This research is a descriptive type of research with a quantitative approach. The results showed that there was a drastic increase and decrease in several posts. Some of the reasons are that during 2020-2021 the world was hit by a pandemic so that it had an impact on the company's performance. Although the profit in 2021 was not better than 2020, the company was able to reach its expected target. This shows that the company's ability to sell is still quite good.]]>
<![CDATA[ANALYSIS COMMON SIZE FOR ASSESSING FINANCES AT PT. AIR ASIA INDONESIA TBK ]]>
<![CDATA[Merlita, Lala]]>;
<![CDATA[Wooton, Ian]]>;
<![CDATA[Nur Ilham, Rico]]>;
<![CDATA[Sinta, Irada]]>
<![CDATA[ Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 2 (2022): October ]]>
Publisher : <![CDATA[PT. Radja Intercontinental Publishing ]]>
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DOI: 10.54443/jaruda.v1i2.26
<![CDATA[This study aims to examine the assessing finances from 2019 to 2020, recording revenues fell and liabilities increased due to the implementation of PSAK 73 which requires every asset to be included in a liability account. The sample in this study is the aviation sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2020 period. Based on data from analysis of income statement financial statements using the common size method in 2019 and 2020, it can be concluded that the company's performance and finances were in a declining condition when the Covid-19 virus was increasing.In the disclosure of information, management stated that the contribution of income from operational activities that stopped or experienced restrictions to last year's total revenue was due to Business Profit (Loss) in which the efficiency program had been carried out by reducing operating expenses, but a significant decrease in operating income due to the impact of the Covid-19 pandemic causing the Company to record an operating loss of IDR 2.80 trillion in 2020 after the previous year it posted an operating profit of IDR 113.94 million.]]>
<![CDATA[ANALYSIS OF COMMON SIZE PT. SEMEN INDONESIA (PERSERO) Tbk ]]>
<![CDATA[Puji Suryani, Suci]]>;
<![CDATA[Zysman, John]]>;
<![CDATA[Akhyar, Chairil]]>;
<![CDATA[Sinta, Irada]]>;
<![CDATA[Nur Ilham, Rico]]>
<![CDATA[ Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January ]]>
Publisher : <![CDATA[PT. Radja Intercontinental Publishing ]]>
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DOI: 10.54443/jaruda.v1i3.27
<![CDATA[The Indonesian economy has experienced growth or decline due to several things, one of which is by State-Owned Enterprises. Financial statements can provide useful information as a tool to understand the financial performance of a company. The purpose of this study is to analyze the financial performance of PT Semen Indonesia (Persero) Tbk which is listed on the Indonesia Stock Exchange from 2019 to 2021 in terms of financial statements with total assets or liabilities presented in the balance sheet and income statement using common size analysis. The results of quantitative descriptive research using processed secondary data indicate that the company is still relatively healthy and the company's financial performance on the balance sheet is in a fairly good condition. However, the financial performance on the income statement shows that the marketing strategy is less effective in terms of increasing revenue and has not been able to provide long-term profitability.]]>
<![CDATA[ANALYSIS OF COMMON SIZE ON BSI (BANK SYARIAH INDONESIA) IN 2020-2021 ]]>
<![CDATA[Agustian, Harley]]>;
<![CDATA[Nur Ilham, Rico]]>;
<![CDATA[Sinta, Irada]]>;
<![CDATA[Feinberg, Bob]]>
<![CDATA[ Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January ]]>
Publisher : <![CDATA[PT. Radja Intercontinental Publishing ]]>
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DOI: 10.54443/jaruda.v1i3.28
<![CDATA[This research is motivated by the condition of the financial performance of Bank Indonesia Syariah. In the 2020 balance sheet financial statements, there is an increase, as well as in 2021, again experiencing an increase of 265 billion rupiah. This study measures financial performance with common size analysis. This research is a type of quantitative research. The research in this paper is focused on common size analysis at Bank Indonesia Syariah in 2020-2021. The theoretical approach that the researcher uses is: descriptive-analysis, the financial statements of Bank Indonesia Syariah can be analyzed using common size analysis. The results of this study are common size analysis at Bank Indonesia Syariah in 2020-2021. On the balance sheet: assets have increased. While on the income statement, revenue has increased, and the expense account has decreased. In the balance sheet, there was an increase in assets from 239.581 billion in 2020 to 265.289 billion in 2021. The increase in assets occurred in accounts receivable, marketable securities and cash, as well as other assets. Likewise in the income statement, there is an increase in profit from 2.187 billion in 2020 to 3.028 billion in 2021.]]>
<![CDATA[ANALYSIS OF CAPITAL AND CREDIT ASSISTANCE FOR MICRO-BUSINESS GROUPS BY THE SHARIA EMPLOYEE COOPERATIVE OFFICE OF PT. ISKANDAR MUDA FERTILIZER LHOKSEUMAWE CITY ]]>
<![CDATA[Fadilla Putri Siregar]]>;
<![CDATA[Darmayanti, Mita]]>;
<![CDATA[Arjuna Putra, Bambang]]>;
<![CDATA[Nurrzai, Aziz]]>;
<![CDATA[Nur Ilham, Rico]]>
<![CDATA[ Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January ]]>
Publisher : <![CDATA[PT. Radja Intercontinental Publishing ]]>
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DOI: 10.54443/jaruda.v1i3.38
<![CDATA[This study aims to analyze loan capital and business volume against residual business results (SHU) with total assets as a moderating variable in the Sharia Employee Cooperative of PT pupuk Iskandar Muda Kota Lhokseumawe. Research Approach using quantitative methods. Quantitative research is a systematic scientific research of parts and phenomena and their relationships. T Type of research uses a type of associative research, which is research carried out to determine the relationship between two or more variables and from the results of this study can be used to build a theory that serves to explain or control a symptom. In taking a sample, the researcher has the criteria used, namely a sample of borrowed capital, business volume, a sample of the remaining business results and a sample of total assets. In this case, the sample used is for the year ended December 31, 2021. The data collection techniques are as follows: 1) Documentation Method, 2) Interview Method. In this interview technique, there is a process of interaction, discussion and presentation. Data analysis techniques are in the form of multiple linear regression analysis (Multiple Linear Regretion Analysis). The results of his research showed that Borrowed capital has an insignificant effect on the Remaining Business Results (SHU) of the Lhokseumawe City "SHARIA EMPLOYEES" cooperative. Business volume has a significant effect on the Remaining Business Results (SHU) of the "SHARIA EMPLOYEES" cooperative in Lhokseumawe city. Total assets can strengthen the effect of borrowed capital on the remainder]]>
<![CDATA[ANALYSIS OF PENSIONER CREDIT GROWTH RATE AT NASARI SAVINGS AND LOAN COOPERATIVE IN LHOKSEUMAWE ]]>
<![CDATA[Wulan Handayani, Tengku]]>;
<![CDATA[Sari, Meutia]]>;
<![CDATA[Agnes Yulanda, Alya]]>;
<![CDATA[Agustina, Mira]]>;
<![CDATA[Yusriani, Fitri]]>;
<![CDATA[Nur Ilham, Rico]]>
<![CDATA[ Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January ]]>
Publisher : <![CDATA[PT. Radja Intercontinental Publishing ]]>
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DOI: 10.54443/jaruda.v1i3.39
<![CDATA[This study aims to determine the growth of pension loans at the Savings and Loans Cooperative in Lhokseumawe. the data obtained or taken is based on the results of interviews conducted at the Nasari Savings and Loans Cooperative in Lhokseumawe using data from 2017 to 2021. The results showed that the growth of pension loans in savings and cooperative loans fluctuated and tended to decline. The author advises the savings and loan cooperative Nasari in Lhokseumawe to reduce the interest rate on pension loans, so that it can compete with other cooperatives and increase credit growth every year.]]>
<![CDATA[THE EFFECT OF LEVERAGE, SYSTEMATIC RISK, FIRM SIZE, GROWTH OPPORTUNITY AND ROA ON EARNING RESPONSE COEFFICIENT IN PHARMACEUTICAL COMPANIES ON THE INDONESIA STOCK EXCHANGE ]]>
<![CDATA[Ferian]]>;
<![CDATA[Chairil Akhyar]]>;
<![CDATA[Rico Nur Ilham]]>;
<![CDATA[M. Subhan]]>
<![CDATA[ Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January ]]>
Publisher : <![CDATA[PT. Radja Intercontinental Publishing ]]>
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DOI: 10.54443/jaruda.v1i3.44
<![CDATA[This study examines the effect of Leverage, Systematic Risk, Firm Size, Growth Opportunity, and ROA on the Earning Response Coefficient of Pharmaceutical Companies on the Indonesia Stock Exchange. The data used in this study are secondary data for 2019-2021. In sampling, the author uses a purposive sampling technique, namely the sampling method based on specific criteria. The sample in this study was 7 pharmaceutical companies conducted from the first Quarter of 2019 to Quarter 4 2021, so the number of observations in this study amounted to 84 observations using panel data regression analysis. Data is obtained from the publication of the Indonesia Stock Exchange. The results indicate that Leverage negatively and significantly affects Earning Response Coefficient of Pharmaceutical Companies on the Indonesia Stock Exchange, Systematic Risk negatively and significantly affects the Earning Response Coefficient of Pharmaceutical Companies on the Indonesia Stock Exchange, while Firm Size positively and significantly affects the Earning Response Coefficient of Pharmaceutical Companies on the Indonesia Stock Exchange. Growth Opportunity does not influence the Earning Response Coefficient of Pharmaceutical Companies on the Indonesia Stock Exchange, and ROA negatively and significantly affects the Earning Response Coefficient of Pharmaceutical Companies on the Indonesia Stock Exchange..]]>
