Article Per Year (5 Year)
p-Index From 2021 - 2026
4.134
P-Index
This Author published in this journals
All Journal Jurnal EMT KITA Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Altafani Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Muttaqien
Universitas Malikussaleh
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

Published : 30 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 30 Documents
Search

 1   2   3 
THE EFFECT OF SALES, PRODUCTION COSTS AND TOTAL DEBT ON NET PROFIT IN REGISTERED PALM OIL PLANTATION COMPANIES ON THE INDONESIAN STOCK EXCHANGE YEAR 2017-2023 Cut Tria Faradilla; Muttaqien; Husaini; Marzuki
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.v4i1.228

Abstract

This study aims to see the Effect of Sales, Production Costs and Total Debt on Net Profit in Palm Oil Plantation Companies Listed on the Indonesia Stock Exchange in 2017 - 2023. The data used are secondary data, the sampling technique used in this study is the purposive sampling technique and the selected samples are 22 companies. The method used to analyze the relationship between variables is panel data regression analysis. The results of the study indicate that partial sales have a positive and significant effect on profits in Palm Oil Plantation Companies on the Indonesia Stock Exchange. This shows that the more sales increase, the more the company's net profit increases. Production costs have no effect on profits in Palm Oil Plantation Companies on the Indonesia Stock Exchange. Debt Level has a negative and significant effect on profits in Palm Oil Plantation Companies on the Indonesia Stock Exchange. This shows that the more debt increases, the more net profit will decrease.
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 RISK BASED CAPITAL, CLAIMS EXPENSE AND PREMIUM INCOME ON THE PROFIT OF CONVENTIONAL INSURANCE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019-2023. Yuyun Wahyuni; Rico Nur Ilham; Muttaqien; Ristati
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.v4i1.252

Abstract

This study is to examine the effect of Risk Based Capital (RBC), Claim Expense (BK) and premium income (PP) on Profit (ROA) in conventional insurance companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The data of this research can be accessed on the official website of www.idx.co.id. The sample in this study is 9 companies. The data analysis tool in this study uses the Data Panel Regression method with the Eviews 12 application tool. The results of the study found that Risk based capital has a negative but significant effect on profit (ROA), Claim expense has a significant positive effect on profit (ROA), Premium income has a negative not significant effect on profit (ROA).
THE EFFECT OF INVESTMENT DECISIONS, PROFITABILITY AND DEBT POLICY ON STOCK PRICES IN START-UP COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2019-2023 Indah Sari Yusmita; Rico Nur Ilham; Ghazali Syamni; Muttaqien
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.v3i4.253

Abstract

This research examines the effect of Investment Decisions (PER), Profitability (ROE) and Debt Policy (DER) on Stock Prices in start-up companies listed on the Indonesia Stock Exchange for the 2019-2023 period. Research data can be accessed on the official website www.idx.co.id. The thesis preparation technique uses purposive sampling so that the sample in this study is 8 companies and has 40 observation data. The data analysis tool in this study uses the Panel Data Regression method with the Eviews 12 application tool with the Random Effect Model. The results of the study found that Investment Decisions (PER) have a positive and significant effect on stock prices. Profitability (ROE) has a positive and significant effect on stock prices. Debt policy (DER) has a negative but not significant effect on stock prices. Simultaneously, Investment Decision (PER), Profitability (ROE) and Debt Policy (DER) have a positive and significant effect on stock prices.
THE EFFECT OF RETURN ON ASSETS, NET PROFIT MARGIN, AND DEBT TO EQUITY RATIO ON STOCK PRICES OF BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019-2023 Silvia Rizki Ramadana; Wardhiah; Rico Nur Ilham; Muttaqien
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 2 (2025): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i2.267

Abstract

This study aims to analyze the influence of Return On Assets (ROA), Net Profit Margin (NPM), and Debt to Equity Ratio (DER) on stock prices of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research employs a quantitative approach using panel data regression. The sample was selected through purposive sampling and consists of 31 banking companies. Data was processed using EViews version 12 with the Random Effect Model (REM) approach, following a series of classical assumption tests. The results show that ROA and DER have no significant effect on stock prices, while NPM has a positive and significant effect. These findings indicate that net profit efficiency is a primary consideration for investors in evaluating the performance of banking companies in the capital market. The implications of this study can serve as input for bank management to strengthen profitability strategies in order to enhance company value in the eyes of investors.
THE EFFECT OF GREEN BANKING, CORPORATE SOCIAL RESPONSIBILITY AND PROFITABILITY ON COMPANY VALUE IN THE BANKING SECTOR LISTED ON THE IDX Soqia Salsabila; Darmawati Muchtar; Rico Nur Ilham; Muttaqien
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 2 (2025): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i2.272

Abstract

This study aims to analyze the effect of Green Banking, Corporate Social Responsibility (CSR), and profitability on firm value in the banking sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. Firm value is proxied by Price to Book Value (PBV). The independent variables used are Green Banking (X1), CSR (X2), and profitability measured by Return on Assets (ROA) (X3). This research employs a quantitative method using secondary data obtained from the annual reports and sustainability reports of banks listed on the IDX. The sample was selected using a purposive sampling method, resulting in 37 companies with a total of 148 observations. Data analysis was conducted with the aid of EViews software through panel data regression. The best model was determined using the Chow test and Hausman test. The results show that Green Banking has no effect on firm value. CSR has a negative and significant effect on firm value. Profitability (ROA) has a negative and significant effect on firm value.
THE INFLUENCE OF SOCIAL MEDIA PROMOTION, CUSTOMER ORIENTATION, AND MENU INNOVATION ON THE BUSINESS SUCCESS OF MEATBALL STALLS IN LHOKSEUMAWE CITY Miranda; Munandar; Naufal Bachri; Muttaqien
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 1 (2026): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the influence of social media promotion, customer orientation, and menu innovation on the business success of bakso (meatball) stalls in Lhokseumawe City, Indonesia. A quantitative survey design was employed, involving 80 stall owners selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the aid of SmartPLS software. The results show that social media promotion has a positive but statistically insignificant effect on business success (t = 1.461; p = 0.144), largely because most owners have not yet used social media optimally. In contrast, customer orientation (t = 5.344; p = 0.000) and menu innovation (t = 5.544; p = 0.000) both exert a significant positive effect on business success, with menu innovation emerging as the strongest predictor (path coefficient = 0.578). The model explains 73.0% of the variance in business success (R² = 0.730) and demonstrates strong predictive relevance (Q² = 0.617). These findings imply that the success of small culinary enterprises such as bakso stalls depends more on owners' ability to understand customer needs and to continuously innovate their products than on digital promotion alone.
THE IMPACT OF THE LOCAL GOVERNMENT FINANCIAL INDEPENDENCE RATIO, THE LOCAL REVENUE EFFECTIVENESS RATIO, AND THE EXPENDITURE EFFICIENCY RATIO ON THE FINANCIAL PERFORMANCE OF REGENCIES AND CITIES IN ACEH PROVINCE Marzuki; Nadia Mulya; Ghazali Syamni; Muttaqien
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 4 (2026): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21989967

Abstract

This study aims to analyze the impact of the local government financial autonomy ratio, the Local Own-Source Revenue (PAD) effectiveness ratio, and the expenditure efficiency ratio on the financial performance of regencies and cities in Aceh Province. This study uses a combination of cross-sectional and time-series data from 23 regencies and cities in Aceh Province for the years 2020–2024. The analysis method used is panel data regression using EViews 14. The results show that the local financial autonomy ratio and the PAD effectiveness ratio have a positive and significant effect on local financial performance. Meanwhile, the expenditure efficiency ratio does not have a significant effect on local financial performance. The combined effect of the local financial autonomy ratio, the PAD effectiveness ratio, and the expenditure efficiency ratio on local financial performance accounts for 92.36%, while the remaining 7.64% is influenced by other variables outside the scope of this study. The results of this study indicate that increasing local financial autonomy and the effectiveness of PAD management are key factors in improving local financial performance in the regencies and cities of Aceh Province.
BUILDING RESILIENT MSMEs: FINANCIAL BOOKKEEPING ASSISTANCE FOR MSMEs IN NORTH ACEH Wahyuddin; Fuadi; Falahuddin; Arliansyah; Muttaqien; Aulia Syuhada; Doli
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 6 No. 2 (2026): July-October 2026
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22270916

Abstract

Financial bookkeeping is an important aspect of MSME management, but many small business owners still have limited knowledge and skills in recording and managing their business finances systematically. This community service activity aims to improve the knowledge and skills of MSME owners and community members in Banda Sakti District, Lhokseumawe City, in conducting simple and systematic financial bookkeeping. The activity was conducted on November 12, 2025, at the Meunasah of the Geuchik Office, Lancang Garam Village, and involved market traders and community members from five villages, namely Lancang Garam, Tumpok Teungoh, Jawa Lama, Hagu Teungoh, and Jawa Baru. The activity used a participatory approach through material presentation, interactive discussion, practical exercises, mentoring, and evaluation. The training materials covered basic financial management, separation of personal and business finances, recording of income and expenses, capital and cash flow, preparation of simple financial statements, and the use of digital bookkeeping tools. The results of the activity showed that participants gained a better understanding of the importance of financial bookkeeping and received practical knowledge for recording business transactions. Participants also demonstrated active participation during the discussion and practical sessions and became more aware of the benefits of systematic bookkeeping for business decision-making, financial planning, and access to business financing. The activity is expected to encourage MSME owners to apply regular financial bookkeeping to support better business management, sustainability, and competitiveness.
GREEN WASTE MANAGEMENT BASED ON A CIRCULAR ECONOMY TOWARDS A ZERO WASTE COMMUNITY IN GAMPOENG LANCANG GARAM, LHOKSEUMAWE Wardhiah; Mohd. Heikal; Rico Nur Ilham; Muttaqien; Likdanawati; Muhammad Multazam
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 6 No. 2 (2026): July-October 2026
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22063822

Abstract

Household waste management at the village level requires behavioral changes, institutional support, and the utilization of waste as a resource. This Community Service activity aims to increase the knowledge, awareness, and skills of the Lancang Garam Village community, Lhokseumawe City, through a circular economy-based Green Waste Management approach towards a zero-waste community. The program was implemented from July to November 2025 with the core activity on November 3, 2025. Methods included initial surveys, interviews and FGDs, outreach, training on waste sorting, organic waste processing, inorganic waste utilization, participatory approaches, education, appropriate technology, and collaboration with officials and community groups. The report results show an increase in understanding and awareness, the implementation of waste sorting from source and processing of organic waste into compost, and the formation of the embryo of a waste management group at the village level. Program achievements also include accepted journal articles, Copyright IPR, online media publications, and an increase in the level of application readiness from the range of 4-6 to 7-8. The findings confirm that participatory education supported by local governance can be the foundation for sustainable, circular economy-based waste management.
Co-Authors Aftri Shanda Akhyar, Chairil Alisa Adelena Alya Maulisa Amru Usman Arliansyah Aulia Syuhada Boby Loser Krisnandar Cut Tria Faradilla Cut Zira Maulida Doli Eliza Nopita Falahuddin Farid Haikal fauzan Frengki Putra Ramansyah Fuadi Fuadi Ghazali Syamni Hamdiah Hamdiah Hasatiru Auwa Husaini Indah Sari Yusmita Iqbal Irada Sinta Ishak Samusi Likdanawati Lily Andari Mukhtar M. Raja Rafli maisyuri maisyuri Maisyuri Maisyuri Marzuki Marzuki Mawaddah Miranda Mohd. Heikal Muammar Khaddafi Muchtar, Darmawati Muhammad Akram Muhammad Hafizh Muhammad Hafizh Muhammad Multazam Munandar Munandar Muti Miftahul Jannah Mutia Rahmah Nadia Mulya Naufal Bachri, Naufal Nurlela Reza Juanda Rico Nur Ilham Ristati Ristati Salawati Salawati Sapna Biby Sari Yulis Terfiadi Shalawati Silvia Rizki Ramadana Soqia Salsabila Tarmizi Abbas Thasrif Murhadi Ulfia Rahmi Wahyuddin Wardhiah, Wardhiah Yuyun Wahyuni Zulfan