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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Wahyuddin
Universitas Malikussaleh
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OPTIMIZING THE ROLE OF INTERNAL AUDIT AND ACCOUNTING LITERACY TO PROMOTE FINANCIAL ACCOUNTABILITY OF WOMEN'S MSMES: A CASE STUDY IN ACEH PROVINCE Arliansyah; Wahyuddin; Falahuddin; Hanif; Fuadi; Muhammad Multazam
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i4.4410

Abstract

This study aims to analyze the strategic role of internal audit and accounting literacy in improving financial accountability among women-owned Micro, Small, and Medium Enterprises (MSMEs) in Aceh Province, Indonesia. Financial accountability is viewed as the ability of MSMEs to present transparent, accurate, and reliable financial information to stakeholders such as investors, financial institutions, and partners. The study employs a mixed-methods approach, combining quantitative analysis with qualitative interviews and observations. The sample consists of 75 women entrepreneurs selected through purposive sampling. Data were collected using structured questionnaires, in-depth interviews with key institutions (Cooperatives and MSME Office, BPKP, OJK, and local NGOs), and field observations. Quantitative results indicate that both internal audit and accounting literacy have significant positive effects on financial accountability. The regression analysis shows that accounting literacy (β = 0.736, Sig. = 0.001) contributes more strongly to financial accountability than internal audit (β = 0.085, Sig. = 0.005). Simultaneous testing (F = 11.630 > F-table = 2.712) confirms that these two factors jointly affect financial accountability. The coefficient of determination (R² = 0.297) implies that 29.7% of the variance in financial accountability is explained by both variables. Qualitative findings reinforce that regular bookkeeping, simple internal control practices, and contextual financial education significantly enhance transparency and accountability. The study concludes that the synergy between internal audit and accounting literacy forms a crucial foundation for transparent and accountable financial governance in women's MSMEs. Policy implications suggest that local governments, financial regulators, and NGOs should collaborate to develop gender-sensitive financial literacy programs and simplified internal audit models that are adaptable to small-scale enterprises.
THE INFLUENCE OF PROFITABILITY RATIO, LIQUIDITY, CAPITAL STRUCTURE AND FIRM SIZE ON COMPANY VALUE IN BANKING COMPANIES LISTED ON THE BEI FOR THE 2018-2022 PERIOD Desy Nurul Mawaddah; Rico Nur Ilham; Darmawati Muchtar; Wahyuddin
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.v3i1.155

Abstract

Banking companies are an economic sector that operates in the financial sector and has an important role, namely providing and channeling funds for community economic development. Banks are business entities that collect funds from the public in the form of savings and distribute them to the public in the form of credit or other forms in order to improve the standard of living of many people. This research is to examine the influence of Profitability (ROA), Liquidity (CR), Capital Structure (DER) and Firm Size (SIZE) on Company Value (PER) in banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Research data can be accessed on the official websites www.idx.co.id, www.britama.com and www.finance.yahoo.com. The sample in this research consisted of 31 companies. The data analysis tool in this research uses the Panel Data Regression method with the Eviews 10 application tool. The research results found that ROA had a positive and insignificant effect on (PER), CR had a negative and insignificant effect on (PER), DER had a negative and significant effect. on (PER) and SIZE have a positive and insignificant effect on (PER).
FACTORS AFFECTING TAX AVOIDANCE IN PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Ikhsan Nur Ilham; Ghazali Syamni; Wahyuddin; Husaini
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 3 (2025): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i3.207

Abstract

This study aims to examine the effect of financial distress, leverage, capital intensity and size on tax avoidance in property and real estate companies listed on the Indonesian stock exchange for the 2019-2023 period. The data collection technique uses secondary data in the form of financial reports accessed through the official website www.idx.co.id. The data that has been collected is processed using the STATA 17 programme. The population used in this study are property and real estate companies listed on the Indonesian stock exchange during the 2019-2023 period. The sample selection technique used purposive sampling technique and obtained 17 companies for 5 years with a total sample data obtained was 85 sample data. The data analysis method used in this research is panel data regression analysis. The research results found that, financial distress has no effect on tax avoidance, leverage has a positive effect on tax avoidance, capital intensity has no effect on tax avoidance, and size has a negative effect on tax avoidance in property and real estate companies listed on the Indonesian stock exchange for the period 2019-2023.
ANALYSIS BUSINESS DEVELOPMENT STRATEGY AT PT. GOTO GOJEK TOKEPEDIA, TBK. FOR LONG-TERM GROWTH POST IPO Rico Nur Ilham; Amru Usman; Wahyuddin; Tarmizi Abbas; Muttaqien
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 3 (2025): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i3.209

Abstract

Startups that are growing quickly have an impact on the Indonesian economy. Due to its high degree of excitement, Indonesia is one of the five nations with the most startups. One of them is PT. Please visit Gojek Tokopedia (GOTO). Leading an IPO on the Indonesia Stock Exchange (IDX) is one of the decisions made by GoTo to collect funding or operational capital for the firm. The capital cycle, clearly, cannot be detached from the systems chosen by the organization. Internal and external environment analyses are the two components of corporate growth plans. This study employed the descriptive qualitative approach, and the methodology of data collection entailed reading evaluations of scientific literature.
THE INFLUENCE OF INFORMATION ASYMMETRY, COMPANY SIZE, AND LEVERAGE ON EARNINGS MANAGEMENT AT HANSON INTERNATIONAL TBK Aulia Rinaldi; Wahyuddin
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.227

Abstract

This research aims to determine the Influence of Information Asymmetry, Company Size, and Leverage on Earnings Management at Hanson International Tbk. The data used in this study are secondary data from PT. Hanson International Tbk for the first quarter of 2005 to the fourth quarter of 2022, resulting in 72 observations. The method used to analyze the relationship between independent variables and dependent variables is the multiple linear regression analysis method with the assistance of SPSS software. The results show that partially, information asymmetry has a positive and significant effect on earnings management at PT. Hanson International Tbk. This indicates that the higher the information asymmetry, the higher the company's earnings management will be. Company size has a positive and significant effect on earnings management at PT. Hanson International Tbk. This indicates that the larger the company size, the higher the company's earnings management will be. Leverage has a positive and significant effect on earnings management at PT. Hanson International Tbk. This indicates that the higher the leverage, the higher the company's earnings management will be. Simultaneously, Information asymmetry, company size, and leverage have a positive and significant effect on earnings management at PT. Hanson International Tbk. This indicates that the higher the information asymmetry, company size, and leverage, the higher the company's earnings management will be.
THE INFLUENCE OF LOCAL REVENUE, CAPITAL EXPENDITURE, AND BALANCE FUNDS ON REGIONAL FINANCIAL INDEPENDENCE IN ACEH PROVINCE Alya Maulisa; Muttaqien; Ghazali Syamni; Wahyuddin
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.230

Abstract

This study aims to analyze the effect of Regional Original Revenue (PAD), Capital Expenditure, and Balance Fund on Regional Financial Independence in Aceh Province for the period 2012-2023. This study uses secondary data from the Aceh Government Budget Realization Report which is analyzed by multiple linear regression methods. The results showed that PAD has a positive and significant effect on Regional Financial Independence, which indicates that an increase in local revenue is able to strengthen regional financial independence. In contrast, capital expenditure has a negative and significant effect, meaning that any increase in capital expenditure tends to reduce regional financial independence, especially if it is not supported by an increase in PAD. The Balance Fund also has a negative and significant effect, which means that the greater the funds received from the central government, the lower regional financial independence. Dependence on transfer funds reflects the weak ability of regions to finance government needs independently.
THE EFFECT OF SALES GROWTH, ASSET GROWTH AND MANAGERIAL OWNERSHIP ON COMPANY PROFITABILITY IN THE PROPERTY AND REAL ESTATE SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2019–2023 Siti Elan Nisa; Rico Nur Ilham; Wahyuddin; Ghazali Syamni
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.251

Abstract

The purpose of this study was to determine the effect of sales growth, asset growth, and managerial ownership on company profitability in the property and Real Estate sector listed on the Indonesia Stock Exchange for the period 2019–2023. The data used in this study are secondary data. The population consists of 93 companies, and the sample includes 19 companies selected using purposive sampling, resulting in a total of 95 observations. The data analysis method used is panel data regression. The results show that partially, sales growth has a positive and significant effect on company profitability in the property and Real Estate sector during the 2019–2023 period. Asset growth has a positive but not significant effect on company profitability in the property and Real Estate sector during the 2019–2023 period. Meanwhile, managerial ownership has a positive and significant effect on company profitability in the property and Real Estate sector during the 2019–2023 period.
THE EFFECT OF LIQUIDITY, PROFITABILITY, AND CAPITAL STRUCTURE ON DIVIDEND POLICY IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE PERIOD 2019–2023 Silvia Ananda; Wahyuddin; Marzuki; Ghazali Syamni
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.259

Abstract

This study aims to analyze the effect of liquidity, profitability, and capital structure on dividend policy in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. The research sample consists of 50 companies with a total of 250 observations over five years, selected using a purposive sampling method. Secondary data were obtained from the companies’ annual financial reports accessed through the official IDX website. The dependent variable in this study is dividend policy, proxied by the Dividend Payout Ratio (DPR) in the form of a dummy variable, while the independent variables include liquidity (Current Ratio), profitability (Return on Assets), and capital structure (Debt to Equity Ratio). Data analysis was performed using logistic regression. The results show that profitability has a positive and significant effect on dividend policy, while liquidity and capital structure do not have a positive and significant effect on dividend policy in property and real estate sector companies listed on the IDX for the period 2019–2023.
Co-Authors Alya Maulisa Amru Usman Arliansyah Aulia Rinaldi Desy Nurul Mawaddah Falahuddin Fuadi Fuadi Ghazali Syamni Hanif Husaini Ikhsan Nur Ilham Marzuki Marzuki Muchtar, Darmawati Muhammad Multazam Muttaqien Rico Nur Ilham Silvia Ananda Siti Elan Nisa Tarmizi Abbas