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ANALYSIS OF PENSIONER CREDIT GROWTH RATE AT NASARI SAVINGS AND LOAN COOPERATIVE IN LHOKSEUMAWE Tengku Wulan Handayani; Meutia Sari; Alya Agnes Yulanda; Mira Agustina; Fitri Yusriani; Rico Nur Ilham
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i3.39

Abstract

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.
THE EFFECT OF LEVERAGE, SYSTEMATIC RISK, FIRM SIZE, GROWTH OPPORTUNITY AND ROA ON EARNING RESPONSE COEFFICIENT IN PHARMACEUTICAL COMPANIES ON THE INDONESIA STOCK EXCHANGE Ferian; Chairil Akhyar; Rico Nur Ilham; M. Subhan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i3.44

Abstract

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..
THE INFLUENCE OF AUDITOR QUALITY, CORPORATE GOVERNANCE, AND TAX PLANNING ON PROFIT MANAGEMENT (Empirical Study of Manufacturing Companies on the Indonesia Stock Exchange) Sumiati; Rico Nur Ilham; Chairil Akhyar; Darmawati
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i3.47

Abstract

This study aims to analyze the Effect of Auditor Quality, Good Corporate Governance and Tax Planning on Earnings Management (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange). The data analysis method used is panel data regression analysis and classical assumption test with the help of Eviews software. The sampling method used in this research is purposive sampling method. Partially, the results of the study state that audit quality and good corporate governance have a negative effect on earnings management in manufacturing companies on the Indonesia Stock Exchange. Tax planning has no effect on earnings management in manufacturing companies on the Indonesia Stock Exchange. Simultaneously audit quality, good corporate governance and tax planning affect earnings management in manufacturing companies on the Indonesia Stock Exchange.
ANALYSIS OF FINANCIAL PERFORMANCE IN THE HOME INDUSTRY OF KERUPUK TEMPE IN MATANG MUNYE, SYAMTALIRA ARON SUB-DISTRICT Nur Azizah; Mariyana BR Manik; Sumarni; M. siddiq; Rico Nur Ilham
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i3.48

Abstract

Tempe crackers are a type of puli/karak crackers mixed with soybean crackers. These crackers are a new product from existing types of crackers, such as prawn crackers, onion crackers, karak and cassava crackers. Products from agriculture such as soybean production can be commodity or very expensive quality such as tempeh crackers, besides being able to meet the needs of the community it also opens business opportunities for the community to do entrepreneurship. Assessment of financial performance is one way that can be done by the management in seeing the achievement of profits earned by a company. This financial performance can be measured by analyzing and evaluating the company's financial statements by looking at the company's financial position in a certain period so that it can be seen the achievements of a company.
EFFECT OF CAPITAL ADEQUACY RATIO, NON PERFORMING FINANCING, FINANCING TO DEPOSIT RATIO, OPERATING EXPENSES AND OPERATIONAL INCOME ON PROFITABILITY AT PT. BANK ACEH SYARIAH Aldy Syafrizal; Rico Nur Ilham; Darmawati Muchtar; Wardhiah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 4 (2023): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i4.51

Abstract

This study aims to analyze the effect of Capital Adequacy Ratio, Non Performing Financing, Financing To Deposit Ratio and Operating Expenses and Operating Income on profitability at PT. Sharia Aceh Bank. Where in this study profitability is seen from the return on assets (ROA). This study uses a quantitative method using the Autoregressive Distributed Lag (ARDL) approach. This study uses time series data or time series data where this research was conducted during the period 2012 to 2021. The results of this study indicate that the Capital Adequacy Ratio partially has no effect, Non Performing Financing partially has a positive and significant effect, Financing To Deposit Ratio partially has an effect negative and significant,
THE INFLUENCE OF PROFIT MANAGEMENT AND FINANCIAL PERFORMANCE ON COMPANY VALUE IN BUILDING MATERIALS CONSTRUCTION SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2018-2021 PERIOD Muliani; Rico Nur Ilham; Chairil Akhyar; Siti Maimunah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 4 (2023): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i4.52

Abstract

This study examined the effect of earnings management, profitability, capital structure, and liquidity on the firm value in building materials construction sub-sector companies listed on the Indonesia Stock Exchange during 2018-2021. This study used secondary data in the form of financial statements of each company in the building materials construction sub-sector. The sample in this study consisted of 16 building materials construction sub-sector companies listed on the Indonesia Stock Exchange. The data analysis method used was multiple linear regression using Eviews 12. The results partially indicated showed that earnings management and liquidity had no significant effect on firm value, while profitability and capital structure had a positive and significant effect on firm value. Meanwhile, the simultaneous test results showed that earnings management, profitability, capital structure, and liquidity significantly affected firm value in building materials construction sub-sector companies listed on the Indonesia Stock Exchange from 2018 to 2021.
THE INFLUENCE OF CASH TURNOVER, RECEIVABLES TURNOVER AND INVENTORY TURNOVER ON THE ECONOMIC PROFITABILITY OF REGISTERED PHARMACEUTICAL COMPANIES ON THE INDONESIAN STOCK EXCHANGE PERIOD 2017-2021 Maya Rahayu; Rico Nur Ilham; Marzuki; Nurainun
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 4 (2023): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i4.53

Abstract

This study examines the effect of cash turnover, receivable turnover, and inventory turnover on the economic rentability of pharmaceutical companies listed on the Indonesia Stock Exchange during 2017-2021. This study uses secondary data, and the samples are 8 pharmaceutical companies listed on the Indonesia Stock Exchange during 2017-2021. The sampling technique used purposive sampling technique. The data analysis method used is the panel data regression analysis method. The results indicate that cash turnover negative and no significantly affects economic rentability, receivable turnover negative and significantly affect economic rentability, and inventory turnover positively and significantly affecnteconomic rentabilityof pharmaceutical companies listed on the Indonesia Stock Exchange for 2017-2021.
THE EFFECT OF INFLATION, EXCHANGE EXCHANGE, INTEREST RATE ON STOCK PRICE IN THE TRANSPORTATION SUB-SECTOR, 2018-2020 Siska Tri Amanda; Chairil Akhyar; Rico Nur Ilham; Adnan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 4 (2023): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i4.54

Abstract

This study aims to examine the effect of inflation, exchange rates, interest rates on stock prices in the transportation sub-sector in 2018-2020. For the purposes of data analysis, quantitative methods were used. The data used is secondary data obtained from the website id.investing.com and data published by Bank Indonesia. The sample in this study were 11 transportation companies listed on the IDX for the 2018-2020 period. The sampling technique used purposive sampling. The data analysis method in this study is the panel data regression analysis method. The results of the study prove that partially, the inflation variable (X1) has a positive and significant effect on stock prices (Y), exchange rates (X2) has no significant negative effect on stock prices (Y), interest rates (X3), no significant positive effect on stock prices. Furthermore, the simultaneous test results prove that Ftable of 4.46 is much smaller than Fcount, namely 11.73007. So it can be concluded that simultaneously the independent variables namely Inflation, Exchange Rates, Interest rates have a positive and significant effect on the dependent variable, namely the stock price of registered transportation companies on the IDX in 2018-2020.
THE INFLUENCE OF THIRD PARTY FUNDS, NON-PERFORMING FINANCING AND PROFIT SHARING ON FINANCING DISBURSEMENT (CASE STUDY AT BANK ACEH SYARIAH) Argun Sahli; Adnan; Darmawati Muchtar; Husaini; Rico Nur Ilham
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 4 (2023): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i4.72

Abstract

This study aims to analyze the effect of third party funds, non-performing financing and profit sharing on the distribution of financing at PT. Aceh Syariah Bank. Where in this study the distribution of financing is seen from murabahah receivables + profit sharing financing + leasing financing. This study uses a quantitative method with the Autoregressive Distributed Lag (ARDL) approach. This study uses time series data or time series data where this research was conducted during the period 2017 to 2021. The results of this study indicate that third party funds in the short term have no effect on the distribution of non-performing financing in the short term, have a negative and significant effect on distribution of profit-sharing financing in the short term has a positive and significant effect on financing distribution.
MARKET ANOMAL TESTING REGARDING THE JANUARY EFFECT, ROGALSKI EFFECT AND MONDAY EFFECT IN BANKING SECTOR COMPANIES ON THE INDONESIA STOCK EXCHANGE Maulana Iqbal; Rico Nur Ilham; Darmawati Muchtar; Widyana Verawaty Siregar
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i1.76

Abstract

This study aims to look at market anomalies such as the January effect, Rogalski effect and Monday effect in the banking sub-sector companies in Indonesia. This study uses a quantitative method with an analysis of the Average Difference Test. negative. The Rogalski Effect shows no significant difference when Return is positive or negative. The Monday Effect shows that there is a significant difference in the Monday Effect when the Return is positive or negative.
Co-Authors A Hadi Arifin AA Sudharmawan, AA Abbas, Damanhur Abdul Rahma Abdul Rahman Maulana Siregar Adisty Azia Riska Adnan Adnan Adnan Adnan Adnan Afifah Nurjannah Afrida Dinarintasitepu Afriliana, Lusi Agnes Yulanda, Alya Agus Susanto Ahgniya Putra Ahgniya Putra Ahmad, Shabir Ainna Mahrum Nasution Akhyar, Chairil Aldy Syafrizal Aldy Syafrizal Alfaiza Alisa, Alisa Alistraja Dison Silalahi Alya Agnes Yulanda Alya Maulisa Am. Riyadi Amelia Amelia Amelia Amelia Sari Br.S . Pane, Lola Amlys Syahputra Silalahi Amru Usman Amru Usman Amsal Simanjuntak Ananta, Raisya Andriansyah Andriansyah Anggi Setia Ningsih Anggraini Syahputri Anggraini Syahputri Anggya Sophia Imannisa Anissa, Farah Anita, Leli Argun Sahli Arjuna Putra, Bambang Arliansyah Arliansyah Arliansyah, Arliansyah Armanu Thoyib Armanu Thoyib Arsya Ardana Artunov Nofal Arya Permana Ginting Arya Permana Ginting Asep Mulyana Asif Bashir Asif Bashir Asmaul Husna Authar ND, Muhammad Ayu Anora Azhar Azhar Aziz Nurrzai Badnatul Nafis Bambang Arjuna Putra Bambang Arjuna Putra Bambang Arjuna Putra Bela Puspita Putri Adelia Bob Feinberg Boy Sland Lase Bustani, Bustani Chairil Ahyar Chalirafi, Chalirafi Charunnisa, Zihan Chetty Tristantia Tarigan Cut Afra Humaira Cut Afra Humaira Cut Muftia Keumala Cut Rozana Sari Cut Zahrani Cut Zira Maulida D, Damanhur Damanhur, Damanhur Damanik, Sri Winda Hardiyanti Darmawati Darmawati Darmawati Muchtar Darmawati Muchtar Muchtar Darmayanti, Mita Debi Eka Putri Desy Nurul Mawaddah Desy Nurul Mawaddah Dewi, Nolla Puspita Dilla Ramadani Dina Salsabila Dina Salsabila Dinda Putri Salsabila Edi Riansyah Eka Astria Eka Nurmala Sari Eka Purnama Sari Eka Purnama Sari, Eka Purnama ekamaida, ekamaida EM Yusuf Iis Epi Safira Erlina Erlina Erlina Erlina Erna Isfayani Etia Farianti F, Falahuddin F, Fuadi Fadhillah, Indah Fadilla Putri Siregar Fadilla Putri Siregar Fadilla Putri Siregar Fadli Fadli Fahmi Hilfandi, Muhammad Faisal Faisal Falahuddin Falahuddin Falahuddin Falahuddin Falahuddin Falahuddin, Falahuddin Farica Yusrina Lubis Fauzi Pakpahan Fawati Hushuwar Batubara Febricha Sirma Chania Feinberg, Bob Ferian Ferian Fikri Akbar, Muhammad Fitri Randini Fitri Yusriani Fransiska Aulia, Egha Frengki Putra Ramansyah Fuadi Fuadi Fuadi Fuadi Fuadi Fuadi G. Maffett, Mark Geovani, Iwoeng Ghazali Syamni Ghazali Syamni Hafiz Raza Ali Hamdiah Hamdiah Hamdiah Hamdiah Hamdiah Harjum Muharam Harley Agustian Harry Kurniawan Hasatiru Auwa Hasibuan, Ahmad Fauzul Hakim Hastanti Listyaningtyas Haykal, Muhammad Heikal, Mohd. Hendra A Hendra Harmain Hendra Raza Hendri Sose Fauzi Hendrick Sasimtan Putra Henry Aspan Heri Sandi Herman Fithra Hery Widijanto Hilmi Hilmi Hotma Nababan Husaini Husaini Husaini Husaini Husaini Ian Wooton Ichsan Ichsan Ida Ayu Putu Sri Widnyani Idayanti, Lisa Ikhyanuddin Ikhyanuddin Iklil Iklil Ikram Ikramuddin, Ikramuddin Indah Fadhillah Indah Sari Yusmita Indah Sari Yusmita Intan Eliana Putri Irada Sinta Irawati, Nisrul Irshad Ahmad Reshi Irvan Irvan Isfenti Sadalia Isfenti Sadalia isfenti sadalia Isfenti Sadalia Isma Putri Agustina Ismuhadi Ismuhadi Isniati Berasa JAYANTI, SUCI ETRI John Zysman Jorgeo O. Brusa Jufridar Jufridar Jufridar, Jufridar Juliana Ariska Juliyanti Jullimursyida Julyanthry Julyanthry Jumadil Saputra Jumadil Saputra Jummaini Juni Ahyar Juni Ahyar Kayacilar, Cengiz Khaidir Khaidir, Khaidir Khairah Amalia Fachrudin Khairawati Khairawati, Khairawati Khairil Anwar Khairil Anwar Kiki Farida Ferine Kumala Sari, Dewi L, Lilinesia Lala Merlita Lala Merlita Lasta Irawan, Ari Laxmi Jamatia , Purna Lidya Beru Tarigan Likdanawati Lilinesia Lilinesia Liper Siregar Lisa Nurmaya, Cut Lusi Afriliana Lusi Afriliana M Subhan M, Mawardati M, Munandar M. Faddel M. Fajri Hidayatullah M. Nur, Mukhlis M. siddiq M. siddiq M. Subhan M.Subhan Maisyura Maisyura Maisyura Majied Sumatrani Saragih, Maulana Mangasi Sinurat Mangasi Sinurat Mangasi Sinurat Mangasi Sinurat Mangasi Sinurat Marbawi, Marbawi Mariani Sinurat, Yenni Mariyana BR Manik Mariyana BR Manik Mariyudi Mariyudi Mark G. Maffett Marzuki Marzuki Marzuki Marzuki Marzuki Maulana Iqbal Maulana Iqbal Maulana Majied Sumatrani Saragih Maulana Majied Sumatrani Saragih Maulana Majied Sumatrani Saragih Maulana Majied Sumatrani Saragih Maulana Majied Sumatrani Saragih Mauliza Amanda Mawaddah Mawaddah Maya Rahayu Maya Rahayu Merlita, Lala Meutia Sari Mhd.Ihwanuddin Hasibuan Mia Claudia Miladi Sutanti Milanie, Feby Mira Agustina Mira Agustina Mita Darmayanti Mita Darmayanti Mity Risky Mohd Heikal Mohd. Heikal Mohd. Heikal Mohd. Heikal Mohd. Heikal Muammar Khadafi Muammar Khaddafi Muchtar, Darmawati Muhamad Sidiq Abdillah Muhammad Ali Muhammad Fahmi Hilfandi Muhammad Fikri Akbar Muhammad Fikri Akbar Muhammad Multazam Muhammad Roni Muhammad Zahrul Fuadi Muhammad Zahrul Fuadi Muliani Muliani Muliani Munandar Munandar Munandar Murni Daulay Muti Miftahul Jannah Mutiah Nasution Muttaqien Muttaqien Muttaqien Muttaqien Muttaqien Muttaqien, Muttaqien Nada Fitria Nadia Hasely Nadia Rizky Ramadhani Nadia Shalaty Naffal Rifki Naila Salsabila Kusayuningrum Najia Naseer Ahmad Bhat Naseha Elkarima Nazaina, Nazaina Nazli Hasan Nazli Hasan Nelly Ervina Nisrul Irawati Novita Aulia Lubis Nur Azizah Nur Azizah Nur Faliza Nurainun Nurainun Nurfazila Nurhasanah Nurhasanah Nuriana Nurkhotijah, Siti Nurlaila Nurlela Nurlela Nurliati Nurliati Nurrzai, Aziz Nursaimatussaddiya Nurul Hidayati Nurul Hikmah Tanjung nuryana nuryana, nuryana O. Brusa, Jorgeo Omar, Khatijah Pangestika, Ratri Puji Suryani, Suci Purba, Rakhmawati Putri Balqis, Putri Putri Miranda Sembiring Putri Nabilla R, Riinawati Rachmat Al Fadjri Rahmaniar Rahmaniar Rahmaniar Rahmaniar, Rahmaniar Rahmiatul Aula Rais, Rany Gesta Putri Ratri Pangestika Rauzi Ramazalena Razali, Ramadhan Reza Juanda Ricky Pratama Ginting Rina Maulida Risa Novia Risa Novia Riska Fazira Riska Yanti Riska Yanti Rista Sihombing Rista Sihombing Ristati Ristati Risya Irnanda Rumiris Siahaan Rusmewahni, Rusmewahni Rusydi Abubakar Rusydi Abubakar Rusydi Rusydi Rusydi Rusydi Safrina Safrina, Safrina Saharuddin Saharuddin Saharuddin Sahat Simbolon Sahli, Argun Sahnaya Khairunnisa Saifanur, Andri Sajida Khairullah salsabilla, Cut Sapna Biby Saprudin Saprudin Saputra, Jumadil Sara Nadia Sardi Sardi Sari, Lira Mustika Sari, Meutia Sauzi Amalia, Sri Siahaan, Rumiris Siallagan, Shintauli Sihombing, Rista Silalahi, Amlys Syahputra Silfia Citra Silfia Citra Silvia Rizki Ramadana Silvia Rizki Ramadana Silvia Wulandari Sinaga, Sarman Sinurat, Mangasi Siska Tri Amanda Siska Tri Amanda Siti Elan Nisa Siti Elan Nisa Siti Maimunah Siti Maimunah Siti Zahara Soqia Salsabila Soqia Salsabila Sri Arini Sri Delviani, Putri Sri Devi Zebua Sri Hayu Kartika Sri Wahyuni Sri Yanti Subhan Subhan Subhan Subhan Suci Puji Suryani Suci Puji Suryani Sufi Suhendri Suhendri Sullaida Sullaida Sultan Fadlullah Nuri Sultan Fadlullah Nuri Sumarni SUMARNI Sumi Amelya Harahap Sumiati Sumiati Sutriani Sutriani Sutriani Syafrizal, Rodi Syahputri, Lidia Syekh Idrus T Nurhaida T. Edyansyah, T. Edyansyah T. Hafifah Poetry Zulmi Tahara Alsura Tari Mardhia Tarmizi Abbas Tarmizi Abbas Tasya Handayani Tasya Handayani Taufik Hidayat Tengku Wulan Handayani Teuku Muhammad Iqbal Teuku Zulkarnaen Thasrif Murhadi Thasrif Murhadi Ti Aisyah Ulvia Rahmi Ummul Hikmah Saragih Utaminingsih, Eka Wahyuddin Wahyuddin Wahyuddin Wahyuddin Albra Wahyuddin Albra Wahyuddin Wahyuddin Wardhiah Wardhiah, Wardhiah Widodo Endi Prasetia Widodo Endi Prasetia Widya Hartanti Widya Hartanti Widyana Verawaty Siregar Widyana Verawaty Siregar Wooton, Ian Wulan Handayani, Tengku WULANDARI YANITA YANITA, YANITA Yasmira Mandasari Saragih Yulmaida, Titi Yunina Yusnidar Yusriani, Fitri Yusril Ramadhan Sembiring Yuyun Wahyuni Yuyun Wahyuni Zahrul Fuadi, Muhammad Zaky, O K M Zamharira Alisya, Putria Zulfa Riza Zulfa Riza Zulfahmi Harahap Zulfan Zulfan Zuriani Zuriani Zysman, John