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ANALYSIS OF CONSUMERS' WILLINGNESS TO PAY FOR THE PURCHASE OF BEN ALI MORINGA LEAF TEA IN NORTH ACEH DISTRICT Dhuhratulliza Dhuhratulliza; Adhiana Adhiana; Irada Sinta
Jurnal Mahasiswa Agribisnis Vol. 2 No. 2 (2024): January
Publisher : LPPM Universitas Malikussaleh - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jma.v2i2.21107

Abstract

Analysis Of Consumers' Willingness To Pay For The Purchase Of Ben Ali Moringa Leaf Tea In North Aceh District. This research was conducted at Sabanna Lhokseumawe, Ichsan Mart Lhoksukon, Sinar Baru Panton, Rayon Panton, Kardana Mart Panton, and Berkah Mart Panggoi stores. The selection of this location was done intentionally (Purposive). The object of this research is consumers who consume moringa leaf tea. The scope of this research only looks at how much consumers are willing to pay for the purchase of moringa tea and the factors that influence the willingness to pay.  Consumer willingness to pay for Ben Ali Moringa moringa tea shows that all respondents in this study stated that they were willing to pay more for moringa tea products. The willingness to pay resulted in an average analysis value of WTP (Willingness to Pay) for original moringa tea and red ginger of IDR 1,916 with a price determination that consumers were willing to pay of 1000. This means that the increase in the price of moringa tea from the previous price was IDR 26,916 for the original variant and IDR 36,916 for the red ginger variant. Factors affecting consumer willingness to pay for Ben Ali Moringa Moringa tea in North Aceh Regency were analyzed using a binary logistic regression model, of the 4 independent variables entered into the model there are three variables that have a significant effect on willingness to pay with a significant level of α (0.05), These variables are income (X2), Lifestyle (D3) and Ease of Access (D4). While the Age variable (X3) does not have a significant effect on willingness to pay for Ben Ali Moringa Moringa tea.
CONSUMER PREFERENCES FOR ARABICA COFFEE DRINKS AT MD COFFEE ROASTER & COFFEE STORE BENER MERIAH DISTRICT Widya Ramadhani; Irada Sinta; Riani
Jurnal Mahasiswa Agribisnis Vol. 4 No. 1 (2025): July
Publisher : LPPM Universitas Malikussaleh - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jma.v4i1.22656

Abstract

MD Coffee is a culinary specialty of Gayo arabica coffee. The name MD Coffee is taken from the abbreviation of his parents' name, Mr. Mudiono (abbreviated as MD). In 2017 MD Coffee was established, MD Coffee has a variety of coffee variants with unique and authentic flavors (bitter and sweet). MD Coffee has interesting things, namely coffee beverage products that are suitable for various groups of young people and parents, arabica coffee drinks with flavors (bitter and sweet), temperatures (hot and cold) that vary and coffee drinks with variants (americano, black coffee, espresso and double espresso) that are diverse are an attraction for MD Coffee. This study aims to determine consumer preferences for product attributes of arabica coffee drinks at MD Coffee. This research method uses a quantitative descriptive method using conjoin analysis. The results of this study indicate the NPR value of variants (54,660) the variants available at MD Coffee are americano, black coffee, espresso and double espresso, the NPR value of taste (24,311) the flavors available at MD Coffee are bitter and sweet, the NPR value of temperature (21,030) the temperatures available at MD Coffee are hot and cold. The combination of attributes that consumers prefer in arabica coffee beverage products at MD Coffee is the espresso variant, bitter taste, and hot temperature.. Keywords: Product attributes, Arabica Coffee, Consumer Preferences.
ANALYSIS OF COMMON SIZE PROFIT AND LOSS STATEMENTS PT. SIANTAR TOP PERIOD 2020-2021 Muhammad Zahrul Fuadi; Jorgeo O. Brusa; Rico Nur Ilham; Irada Sinta
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 2 (2022): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i2.25

Abstract

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.
ANALYSIS COMMON SIZE FOR ASSESSING FINANCES AT PT. AIR ASIA INDONESIA TBK Lala Merlita; Ian Wooton; Rico Nur Ilham; Irada Sinta
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 2 (2022): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i2.26

Abstract

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.
ANALYSIS OF COMMON SIZE PT. SEMEN INDONESIA (PERSERO) Tbk Suci Puji Suryani; John Zysman; Chairil Akhyar; Irada Sinta; 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.v1i3.27

Abstract

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.
ANALYSIS OF COMMON SIZE ON BSI (BANK SYARIAH INDONESIA) IN 2020-2021 Harley Agustian; Rico Nur Ilham; Irada Sinta; Bob Feinberg
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.v1i3.28

Abstract

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.
ANALYSIS OF THE INFLUENCE OF CAPITAL AND BUSINESS DURATION ON THE INCOME LEVEL OF SMEs (Case Study at CMC Cake Shop Rina Iklima; Rizki Nadira; Nazri Ainiya; Safriana Safriana; Irada Sinta
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.v1i3.30

Abstract

The development of Micro, Small and Medium Enterprises (MSMEs) in Indonesia is getting faster and more advanced. The problems of obstacles and obstacles faced by MSME entrepreneurs in increasing income are very complex and include several aspects which are closely related to one another, including: lack of managerial skills and skills in operating as well as the absence of legal sources from the company, weak organization and limited marketing, lack of capital both in quantity and sources. Therefore, business actors only get unstable or fluctuating profits in their business, therefore the author wants to examine the Analysis of the Effect of Capital and Length of Business on the Income Level of Umkm Cake Shop Cmc located in Keude Buloh Blang Ara, kec. Kuta Makmur, Kab. North Aceh. The founder and owner of Umkm is Mrs. Marlina, S.Pd. who lives in the village of Ceumeucet, Kec. Kuta Makmur, Kab. North Aceh. The target in this study was the owner of the Cmc Cake Shop. The researcher used a qualitative research approach, namely the interview method used to collect data related to business capital, length of business, and income of UMKM UKM Cake Shop traders. The results of this study indicate that the length of business is very closely related to the income of MSMEs. The long term of business also makes customers believe that these MSMEs are good MSMEs. From this it can be concluded that the relationship between business length and income is positive. Business capital is also one of the variables that play an active role in influencing the income level of UMKM CMC cake shops.
FINANCIAL PERFORMANCE ANALYSIS USING PROFITABILITY RATIO AT PT. INDOFOOD MAKMUR TBK SUCCESS. REGISTERED ON THE INDONESIAN STOCK EXCHANGE (BEI) 2021-2022 Irada Sinta; Lusi Afriliana; Riska Yanti; Zulfa Riza; Rico Nur Ilham
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.129

Abstract

Financial performance is a description of the achievements that management has achieved in carrying out its function of managing company assets each period. Financial performance is needed to measure the success of cooperatives in achieving their goals, namely increasing the welfare of members and the ability to pay debts. The financial performance of a cooperative is a reflection of the progress of the cooperative. Financial performance is usually reflected in financial reports, so that financial reports are a picture of a company at a certain time, usually arranged in periods or accounting cycles which show the financial condition that a company has achieved in a certain period.
LIQUIDITY RATIO ANALYSIS IN PREDICTING POTENTIAL FINANCIAL DIFFICULTIES AT THE COMPANY PT. ULTRAJAYA MILK INDUSTRY Rico Nur Ilham; Widodo Endi Prasetia; Cut Afra Humaira; Dina Salsabila; Irada Sinta
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.130

Abstract

The paper discusses the analysis of liquidity ratios in predicting potential financial difficulties in PT Ultrajaya Milk Industri. Liquidity ratios are used to measure the company's ability to pay short-term obligations. The research method employed is empirical research with a descriptive qualitative approach. The data used is quantitative data from secondary sources, specifically the financial statements of PT Ultrajaya Milk Industry & Trading Company Tbk. The objectives and benefits of liquidity ratios include measuring the company's ability to pay obligations, comparing inventory to working capital, and serving as a planning tool for the future. Liquidity ratios are utilized to assess a company's ability to pay third-party obligations. The analysis of liquidity ratios at PT. Ultrajaya Milk Industri, Tbk indicates that the company has a strong ability to pay debts. The company's current ratio and quick ratio are both above 100%, demonstrating an excess of current assets and the ability to pay debts. Evaluation of liquidity ratios should consider industry context, comparison with competitors, and other analyses related to the company's financial policies and strategies. It is also important to consider the balance between liquidity and long-term growth.
ACTIVITY RATIO ANALYSIS TO ASSESS THE FINANCIAL PERFORMANCE OF PT INDUSTRI JAMU AND FARMASI SIDOMUNCUL TBK Cut Rozana Sari; Irada Sinta; Zuriani; Mohd. Heikal; Rico Nur Ilham
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.178

Abstract

Activity Ratio Analysis to Assess Financial Performance in the herbal medicine and pharmaceutical industry sidomuncul Tbk which is listed on the Indonesian Stock Exchange (BEI). Financial report analysis is needed by companies to assess company performance and compare the company's condition from the previous year. One of the ratios used in conducting analysis is the activity ratio. The activity ratio is useful for analyzing the use of existing resources and to support company activities. There are several types of activity ratios that are used as measuring tools to determine a company's ability to use its assets, namely total asset turnover, working capital turnover, fixed asset turnover, inventory turnover, and accounts receivable turnover. Based on the results of calculating the activity ratio at PT. Tbk's herbal medicine and pharmaceutical industry in 2021 to 2022 shows that this company experience significant change _ in performance his activities related investment in operational . However, the results achieved are still below industry standards, which shows that the company's performance is still not good compared to other similar industries. This needs to be a company's vigilance to always improve performance and have high competitiveness .
Co-Authors AA Sudharmawan, AA Abdul Rahma Ade Ratna Dewi Adelina, Dian Adhiana, Adhiana Adnan Adnan Ahmad, Shabir Ainiya , Nazri Akhyar, Chairil Amlys Syahputra Silalahi Amru Usman Andriani, Rika Anissa, Farah Annisa Karim Sinaga Arliansyah Arliansyah Arliansyah, Arliansyah Armanu Thoyib Armanu Thoyib Arnas, Eva Asmaul Husna Asrol Fajri Aulia Ramadhan, Hafidz Authar ND, Muhammad Ayu Anora Ayu, Sari Azhar Bob Feinberg Chalirafi, Chalirafi Cut Afra Humaira Cut Afra Humaira Cut Rozana Sari Cut Zira Maulida Dara Latifa Debi Eka Putri Delvia Andriani Deva Septiana Siregar Dhea Fidela , Cut Dhuhratulliza Dhuhratulliza Dilla Ramadani Dina Salsabila Dina Salsabila Dwi Yuzaria Dwiyani, Uci Edi Riansyah ekamaida, ekamaida EM Yusuf Iis F, Fadli Fachry Abda El Rahman Fadilah Nurjanah Fadli Fadli Fadli Fadli Fadli Fadli Fajiral, Raihan Falahuddin fayza, Adinda Feinberg, Bob Frengki Putra Ramansyah Fuadi Fuadi Fuadi Gina Silmi Hafni Zahara Haikal, M. Hamdiah Hamdiah Hamdiah Hamdiah Hamdiah Harley Agustian Hasan, Nadila Hasnah Hasnah Haway , Fitra Hekdi Theresia Pintubatu Hendri Sose Fauzi Heri Sandi Herlina Herlina Ian Wooton Iklima , Rina Ikram Intan Aulia Sari Irhamah Irshad Ahmad Reshi Isfenti Sadalia Isfenti Sadalia isfenti sadalia Izza, Nurul Jamilah Jamilah Jamilah Jariah Abu Bakar John Zysman Jorgeo O. Brusa Juliana Juliana Jumadiah Juni Ahyar Kembaren, Emmia Tambarta Khaidir Khaidir, Khaidir Khairani Husna , Fadhila Khairani, Aulia Febri Khairisma, Khairisma Kumala Sari, Dewi Lala Merlita Latiful Rahmi Laxmi Jamatia , Purna Lika Andira BR Pinem Likdanawati Liper Siregar Lusi Afriliana Lusi Afriliana M, Mawardati M. Faddel M. Subhan M.Subhan Mangasi Sinurat Mangasi Sinurat Mangasi Sinurat Marzuki Marzuki Maulana Majied Sumatrani Saragih Mawardati Mawardati Merlita, Lala Millisa, Cut Mirna Mita Darmayanti Mohd. Heikal Mohd. Heikal Mohd. Heikal Muammar Khadafi Muammar Khaddafi Muhammad Alfaris Muhammad Furqan, Muhammad Muhammad Multazam Muhammad Zahrul Fuadi Mursidah Muttaqien Muttaqien Nadira , Rizki Nadya Jasmine Nailul Ulfah Nazri Ainiya Nisrul Irawati Nofianti, Nofianti Nur Faliza Nurhasanah Nurhasanah Nuriana NURUL HAYATI Nurul Hidayati nuryana nuryana, nuryana Nurzarina, Maudi O. Brusa, Jorgeo Ori Damayanti Puji Suryani, Suci Puspitaningrum, Rani Putri Miranda Sembiring Putri Pratiwi Quswarnika Quswarnika Rachmat Al Fadjri Rahmadani, Zuhra Rahmaniar Rahmaniar, Rahmaniar Rahmi, Utia Rais, Rany Gesta Putri Rasykah Fakhirah Balqis Rauzi Ramazalena Razif Reza Juanda Riani Riani Riani Riani Riani Rico Nur Ilham Ridani Ridani Rifaldy Rizky, Muhammad Rina Iklima Riska Fazira Riska Yanti Riska Yanti Rista Sihombing Rizki Nadira Rizkina, Fathi Rosmaniar Rosmaniar Rosmaniar, Rosmaniar Rusydi Abubakar S. Sugiharto Safitri , Sekar Safriana Safriana Safriana Safriana Safriati Safriati salsabilla, Cut Sapna Biby Saprudin Saprudin Sari Yulis Terfiadi Setia Budi Sinaga, Sarman Sinurat, Mangasi Siti Munawiroh Sri Hayu Kartika Subhan Subhan Suci Puji Suryani Suci Puji Suryani Suji Pradana Suryadi Suryadi Suryadi Suryadi Sutriani Syahputri, Lidia T. Edyansyah, T. Edyansyah Tahara Alsura Tanjung, Ade Firmansyah Tarmizi Abbas Taufik Hidayat Tripure Maas, Linda Ulfa Yulinazira Ulfia Ulvia Fadilah Utami Aditya Wahyu Isnanda Nasution Wahyuddin Wahyuddin Wahyuni , Yuyun Widodo Endi Prasetia Widodo Endi Prasetia Widya Ramadhani Wooton, Ian YANITA YANITA, YANITA Yulius Dharma Yusnidar Yusril Ramadhan Sembiring Zahrul Fuadi, Muhammad Zulfa Riza Zulfa Riza Zuriaini Zuriani Zuriani Zysman, John