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Journal : Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)

THE DETERMINANTS OF E-BUDGETING IMPLEMENTATION IN INDONESIA: A SYSTEMATIC LITERATURE REVIEW Bambang Subiyanto; Syamsudin; Khairul Saleh L. Tobing; Kumba Digdowiseiso; Norakma Abd Majid
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 2 (2023): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i2.104

Abstract

This study conducts a comprehensive analysis of the factors that influence the implementation of E-Budgeting in Indonesia. Furthermore, the research highlights the significance of modernization in the management of public budgets and the government's endeavors to enhance efficiency and transparency by adopting E-Budgeting. The primary goal is to ascertain the pivotal factors that impact the effective execution of this system. The employed approach is Systematic Literature Review, which consolidates findings from diverse reputable sources. The research findings and analysis indicate that the factors influencing the implementation of E-Budgeting encompass a range of technical, political, social, and cultural determinants. The primary factors that influence implementation are resources, political backing, inter-agency coordination, and adherence to regulations. Furthermore, organizational culture, institutional capacity, stakeholder participation, and ongoing evaluation also exert significant influence. Implementing E-Budgeting has the effect of enhancing efficiency, transparency, and accountability in the management of public budgets. The research concludes that the adoption of E-Budgeting in Indonesia represents a favorable stride towards enhanced efficiency and transparency in budget administration. However, in order to attain complete success, it is imperative to give significant consideration to the determinant factors that have been mentioned. Implementing E-Budgeting in Indonesia can yield significant advantages in promoting sustainable economic growth and enhancing governance by effectively addressing these challenges.
THE IMPLEMENTATION OF INVENTORY ACCOUNTING INFORMATION SYSTEMS: A SYSTEMATIC LITERATURE REVIEW Ria; Khairul Saleh L. Tobing; Dhieka Avrilia Lantana; Kumba Digdowiseiso; Nurasyikin Jamaludin
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 2 (2023): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i2.105

Abstract

The significance of efficiency and accuracy in inventory management is crucial for achieving operational success and making informed decisions. The objective of this study is to examine and evaluate the utilization of inventory accounting information systems in different organizations. This study employs the Systematic Literature Review (SLR) method to gather, assess, and integrate findings from diverse and pertinent literature sources. The findings of this study demonstrate that the adoption of an inventory accounting information system yields substantial advantages, such as enhanced operational effectiveness, decreased storage expenses, improved precision of financial statements, and simplified monitoring and analysis of inventory data. The discussion emphasizes the significance of choosing a suitable platform, providing employee training, and ensuring seamless integration with current business processes. This research demonstrates that investing in the implementation of an inventory accounting information system is a prudent measure to enhance operational efficiency, facilitate well-informed decision-making, and sustain competitiveness in a progressively competitive market.
THE IMPLEMENTATION OF INTERNET FINANCIAL REPORTING (IFR) IN INDONESIA: A SYSTEMATIC LITERATURE REVIEW Zumratul Meini; Khairul Saleh L. Tobing; Dhieka Avrilia Lantana; Kumba Digdowiseiso; Siti Nurain Muhmad
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 2 (2023): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i2.106

Abstract

The implementation of Internet Financial Reporting (IFR) in Indonesia has emerged as a crucial area of emphasis in endeavors to enhance transparency and accountability in corporate financial reporting. It entails the promotion by regulatory and financial authorities to incentivize registered companies to electronically disclose their financial reports. The objective of this study is to enhance accessibility to company financial data, thereby benefiting stakeholders including investors, analysts, and the general public by making it more convenient and expeditious. The employed research methodology is Systematic Literature Review (SLR). The outcome is enhanced transparency and efficiency in the display of financial data, which has the potential to bolster stakeholder confidence. The implementation of IFR has demonstrated the significant advantages it offers in bolstering the expansion of the financial and investment industries in Indonesia. Nevertheless, the absence of International Financial Reporting (IFR) may restrict the availability of financial data, potentially diminishing stakeholder confidence, amplifying ambiguity, and impeding the expansion of the financial industry. Implementing IFR is crucial for fostering economic development and ensuring the integrity of capital markets in Indonesia. Through ongoing progress, it is anticipated that IFR will persist as the primary foundation for upholding transparency and efficiency in corporate financial reporting, rendering it a valuable resource in the rapidly advancing Indonesian economy.
THE DETERMINANTS OF ADVANTAGES IN OPERATIONAL COMPANIES Elwisam; Suadi Sapta Putra; Rahayu Lestari; Kumba Digdowiseiso; Nur Aishah Awi
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.v2i3.134

Abstract

The objective of this study is to examine the factors that contribute to a company's operational excellence using a Systematic Literature Review (SLR) methodology. The research background is motivated by a profound desire to comprehend the factors that have a substantial impact on a company's operational performance. The systematic literature review (SLR) approach was employed to examine scientific literature pertaining to the factors influencing operational excellence, thereby ensuring a methodical and unbiased study. The analysis reveals that company size, company age, and capital volume growth exert a positive and substantial impact on operational excellence. Simultaneously, the growth of investments has had an adverse effect, underscoring the importance of cautious investment management. The impact of leverage (debt ratio), tabarru' funds, and independent commissioner ratio on operational excellence is not always significant. Ultimately, a comprehensive comprehension of these factors offers valuable direction for companies in formulating efficient and flexible operational strategies. This study provides a substantial contribution to the existing body of knowledge on operational management. It emphasizes crucial factors that companies must take into account to enhance their efficiency and competitiveness. Furthermore, these discoveries establish a foundation for additional investigation and serve as a valuable resource for company executives seeking to enhance their operations amidst constantly shifting market dynamics.
THE DETERMINANTS OF PURCHASING DECISIONS Melati; Rahayu Lestari; Suadi Sapta Putra; Kumba Digdowiseiso; Khatijah Omar
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.v2i3.135

Abstract

The objective of this study is to ascertain the primary factors that impact consumer buying choices within the realm of online food delivery services. The research focuses on analyzing various factors, including trust, convenience, materialism, novelty seeking behavior, product visibility, positive online reviews, and frequency of use, as the primary determining variables. The employed approach entails conducting a Systematic Literature Review (SLR) to gather, assess, and integrate the findings of prior research. The research findings indicate that the combination of trust and convenience has a substantial influence on consumer buying choices. In addition, the intensity of purchase intentions is also influenced by materialism factors and novelty-seeking behavior. The presence of product visibility and favorable online reviews seems to moderate the connection between these factors and the intention to make a purchase. The presence of this regulating factor emphasizes the significance of product visual elements and customer testimonials in shaping purchasing choices. These findings offer profound understanding of the intricate dynamics involved in consumers' decision-making process when using online food delivery services. Theoretical implications highlight the significance of these determining variables, while practical implications offer guidance for service providers and restaurants to enhance marketing strategies and customer experience in order to bolster purchase intentions. This study significantly enhances our comprehension of the determinants that impact purchasing choices in the expanding age of online food delivery services.
A LITERATURE STUDY ON THE DETERMINANTS OF CONSUMER SWITCHING BEHAVIOR Rahayu Lestari; Resti Hardini; Tri Waluyo; Kumba Digdowiseiso; Khalid Farooq
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.v2i3.136

Abstract

This study seeks to investigate the factors that determine Consumer Switching Behavior by examining the influences on consumers' choices to switch between brands, products, or service providers. In order to ensure the ongoing success of a business, it is crucial to possess a comprehensive comprehension of consumer switching behavior, given the swiftly evolving market dynamics. The research methodology employed in this study utilizes a Systematic Literature Review (SLR) approach to systematically gather, curate, and analyze relevant findings from existing literature. The study findings revealed that consumer switching is primarily driven by factors such as shifting preferences, economic considerations like price and value, the costs associated with switching, negative experiences, social influence, and the reputation of brands as communicated through social media. The findings and analysis demonstrate that a more profound comprehension of these variables can assist companies in formulating marketing strategies that are both more efficient and adaptable to evolving consumer demands. Ultimately, this research greatly enhances our comprehension of consumer switching behavior dynamics, fortifies the foundation for the formulation of adaptable business strategies, and guarantees the competitiveness of companies in a fiercely competitive market. This research offers valuable insights for companies to enhance customer retention strategies and establish robust consumer relationships by examining the factors that influence consumers' decisions to switch.
THE DECOY EFFECT IN CONSUMER BEHAVIOR Rahayu Lestari; Suadi Sapta Putra; Resti Hardini; Kumba Digdowiseiso; Azlinzuraini Ahmad
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 4 (2024): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.137

Abstract

The objective of this study is to investigate and assess the influence of the Decoy effect on consumer behavior. This study focuses on the significance of comprehending the psychological elements that impact consumer buying choices, particularly through the influence of the teaser effect. The employed approach involves a Systematic Literature Review (SLR), which entails conducting a methodical and thorough search of existing literature to identify the most recent discoveries pertaining to the Decoy effect and consumer behavior. The research findings and subsequent analysis emphasize that the Decoy effect has the ability to impact consumer preferences and marketing strategies. However, it also carries the potential for manipulation and the implementation of unfair pricing policies. Evidence from the literature affirms the necessity for companies to adopt marketing strategies that prioritize ethics, transparency, and honesty in order to uphold consumer trust. The research concludes that a thorough comprehension of consumer behavior and strategic utilization of the Decoy effect is crucial for attaining favorable outcomes and mitigating potential drawbacks. Hence, this study offers valuable perspectives for businesses to create more efficient and morally sound marketing tactics within the realm of consumer behavior.
THE INFLUENCE OF LOCAL COMMUNITY CULTURE ON GLOBAL MARKETING Tri Waluyo; Rahayu Lestari; Resti Hardini; Kumba Digdowiseiso; Siti Falindah Padlee
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.v2i3.138

Abstract

This literature study aims to address the global marketing challenges by examining the impact of local community culture. The individual's background exemplifies the intricate interplay between indigenous culture and worldwide marketing tactics. This research employs a Systematic Literature Review (SLR) to examine six decisions in Global Product Policy. It elucidates the impact of local culture on communication, negotiation, and consumer preferences in international markets. The results of the SLR indicate that the adaptation of product, language, and cultural symbols is essential in order to prevent misinterpretation and to ensure that the product remains relevant and appealing. The findings entail the implementation of strategies to accommodate variations in local cultural norms and values, as well as the significance of conforming to local government regulations and policies. The research findings indicate that preserving local community culture in global marketing necessitates an approach that is both sensitive and responsive. This study highlights the imperative for companies to comprehend, esteem, and adjust to indigenous culture in order to establish robust connections with consumers, enhance competitiveness, and attain enduring prosperity in an ever more interconnected global market.
THE EFFECT OF GAMIFICATION ON MARKETING PERFORMANCE: A LITERATURE STUDY Suadi Sapta Putra; Resti Hardini; Rahayu Lestari; Kumba Digdowiseiso; Sarina Ismail
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 4 (2024): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i4.139

Abstract

This study investigates the impact of gamification on marketing performance using a systematic literature review methodology. The research background is grounded in the intricate nature of contemporary market dynamics and shifts in consumer behavior, necessitating inventive approaches in marketing strategy. The Systematic Literature Review method is employed to collate and scrutinize pertinent discoveries in associated scientific literature, encompassing empirical research, marketing theory, and the most recent industry trends. The research demonstrates that gamification has a substantial and favorable influence on marketing performance. Game elements, such as incentives, competitions, and rewards, enhance consumer engagement, stimulate purchases, and foster brand loyalty. Literature findings also emphasize the possibility of experiencing gamification fatigue and the danger of exacerbating negative perceptions if not properly controlled. Optimal results can be achieved by striking the right balance between gamification creativity and brand integrity. The research findings validate that the implementation of gamification can enhance marketing performance. However, companies must be cognizant of potential risks and prudently mitigate them. This study enhances comprehension of the correlation between gamification and marketing performance, and offers practical recommendations for companies to create successful marketing strategies in the digital age.
THE INFLUENCE OF INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE AND COMPANY VALUE IN INDONESIA Elwisam; Suadi Sapta Putra; Herry Krisnandi; Kumba Digdowiseiso; Jumadil Saputra
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 4 (2024): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i4.145

Abstract

Human resources is a crucial asset in a company's operations. Intellectual capital refers to the intangible assets that exert control over a company's other resources. The caliber of a company's intellectual capital can impact its performance, which can be assessed by analyzing its financial performance and overall value. In light of the significant impact of intellectual capital on financial performance and company valuation in Indonesia, there is a pressing need for more focused and specific studies on this subject. Hence, the objective of this study is to elucidate the impact of intellectual capital on the financial performance and company value in Indonesia through the utilization of the literature review methodology. The employed approach entails a systematic literature review comprising four distinct stages: identification, screening, feasibility assessment, and inclusion. Between 2017 and 2023, a total of 99 literary works were identified that discuss topics with citations dating back to 1926. The sectors examined encompass the chemical industry, food and beverage, manufacturing, banking subsector, advertising, printing, and media, mining, automotive, as well as property and real estate. The presence of intellectual capital exerts a significant impact on the majority of these sectors. This impact is further reinforced by various other factors, including effective corporate governance, profitability, and company leverage.
Co-Authors Abdillah Dattul Kahfie Abdul Hafaz Ngah Achmad Fauzi Achmad Taufik Adam Nurkholik Adam Yola Mughni Aditria, Donan Aditya Kusuma Rachman Adityo Alif Rahman Kusumo Affiani, Ariqoh Eka Agustina Agustina Ahmad Cik Ahmad Nabil Bintang Akristi Eni Alam Nur Amali Ananda Alifia Ahmad Andi Nurcahya ANDINI NURWULANDARI Andre Golioth Anggoro, Tommy Annisa Ussolikhah Arlisa Nurul Imani Arlisa Nurul Imani Arni Karina Arni Karina Arum Fitri Nuryanti Asyari Aulia, Syarifa Ayla Virariani Azizul Yadi Yaakop Azlinzuraini Ahmad Azwadi Ali Bagus Syarifuddin Bambang Subiyanto Bambang Subiyanto Bambang Subiyanto, Bambang Bambang Susilo Banu Abdillah Beladdina An’nisa Beureukat Beureukat Bua, Christian Nataniel Tandi Chaerillya Chaerillya Cik, Ahmad Citra Paramitha Selviana Clarissa Alexandra Cucuk Endratno Dameria Muhani, Rosa Deni Aries Deva Safrina Dewi Sekar Arum Dewi, Anisa Indah Lestari Dhieka Avrilia Lantana Diah Ramadhani Fadillah Dian Nafiati Dimas Akendy Dimas Fajar Satrio Dinda Dwi Pertiwi Dinda Karunia Putri Dita Nurul Aini Mustika Dewi Dita Nurul Aini Mustika Dewi Divya Chaerani Mulia Safitri Djanuar, Tasya Meyrizka Dwi Budi Sulistiyana Edi Sarwa Susila Efendi, Nalam Eko Sugiyanto Elwisam Elwisam Elwisam Elwisam Elwisam Elwisam Elwisam, Elwisam Erwin Indriyanto Eunike Threisa Lintong Eva Kartikasari Fadjar Arief Perdana Putra Fahlevi Lubis, Reza Falya Azkia Putri Fatimah Azzahra Fauzia Listianto Febrian Caesar Ramadhan Feby Kartika Ismawati Felicia Khalkali Hendris Fidriyanti, Amelia Firyal Nadhifah Fairuz Fitra Pratama Putra Fitri Agustiani Fitri Yesica Sabrina Panjaitan Fitria Erisa Suci Gadis Dwi Inanta Gagih Pradini Ganang Ari Putranto Gims Viega Riviere Tambun Grace Artha Debora ha Rofusila Abu Hasan Haat, Mohd Hassan Che Hadi Prayitno Hafiza Aishah Hashim Hamrin Hamrin Hasnop Putra Minang Heni Suryanti Herry Krisnandi Herry Krisnandi Hery Widijanto Hilda Mataris Ifan Firmansyah Ila Florencia Soka Raga Ilham Nur Muhammad Ilma Fitria Indah Dian Indah Fitriyani Indah Rahmawati Rambe Indra Priadi, Jodi Indriyanto, Erwin Intan Sulistia Ningrum Irma Sifa Fauziah Jassmin Johari Juhaizi Mohd Yusof Jumadil Saputra Junaedah Junaedah Junaedi, Muhammad Azis Karina Anjasmara Karina, Arni Karyatun, Subur Kennedy Irnandi Khairul Saleh L. Tobing Khairunnisa Khairunnisa Khalid Azistha Amri Khalid Farooq Khatijah Omar Krisnandi, Herry Kurniawan, Rudi Ade Kusumaningrum, Anisa Putri Latifah Abdul Ghani Lestari, Hani Lestari, Rikka Indah Lestinar Fefrina Letitia, Dita Amanda Lily Sri Utami Lorenta, Meta Lukman Mandasari, Noviyanti Maniihuruk, Cindy Widya Marsudi Utoyo Mawardi, Rimah Mayorette Shabrina Ananda Meika Rozandi Melati Melati Melati Mochammad Wafie Arsyad Molina Muhamad Fikri Rachmansyah Muhammad Ananda Putra Kushendar Muhammad Aufa Pumuka Muhammad Bahtiar Satrio Muhammad Dimyati Sudja Muhammad Nur Muhammad Nur Muhammad Nur Muhammad Nuril Huda Muhammad Rayhan Muhammad Rizki Darmawan Muhammad Sabana Muhammad Wahyu Saputra Muhani Muhani Muhani, Muhani Nabila, Tasya Shafa Nada Virgita Nadia Maulidah Nurul Robi Zain Nanda Meyta Sari Nanda Salsabillah Naraswati, Atika Nguyen Duc Tri Ni Made Widya Premaiswari Nida Nafisah Oktaviani Niken Kusumawardani Niken Winarsih Noor Fadhiha Mokhtar Nor Hayati Sa’at Norakma Abd Majid Nourman Dwi Seftia Novi Lovita Dwi Novia Nur Damayanti Novita Sari, Minda Dian Nur Aishah Awi Nur Hidayat Fanesa Nur Ikawati Nur Muhamad Fachrurrozi Nurasyikin Jamaludin Nurhaeni Nurhaeni Nurrachma, Farhana Najmi Nurul Fadillah Nurul Hasanah Nurul Nazwa Napatah Octavia Miranti Olawole Olanre Fawehinmi Padri Achyarsyah Pangestu Raharjo Prameswari, Kintan Mayang Prasetya, Mufida Alfian Putra, Suadi Sapta RACHMAT HIDAYAT Rafitra Amira Putri Rahadian Ananto Rahayu Lestari Rahayu Lestari Rahayu Lestari Raihan Aqilla Khalis Ramadhani, Allysa Zahra Ramang Husin Demolingo Ramang Husin Demolingo Ramdhani, Topan Rangga Dimas Dimas Rani Yulia Rasyid, Amanda Rachmawati Resti Hardini Resti Hardini Resti Hardini Resti Hardini Reza Dwi Cahyanto Reza Emelia Ria Ria Ria Ria, Ria Rian Hidayat Rika Nur Hikmah Rinanto, Fandy Darmawan Rini, Nurul Alfisyah Ritonga, Sri Endah Robby Ferdiansyah Rohana Ahmad Rosyidah Muhammad Safiek Mokhlis Salam, Haris Hi Abd Salsa Nabila Aziz Salsabilla, Alyssa Santi Retno Sari Santi Retno Sari, Santi Santika, Sindi Saprudin Saprudin Saputri, Zahwa Assabilliyah Sari , Santi Retno Sari, Dian Mega Sarina Ismail Setyawarni, Idah Shafira Qadrina Shahnaz Meutia Andrapuri Shipa Nur Fadila Silviana Rachman Sindi Claudia Vanessa Siti Falindah Padlee Siti Hikmah Siti Mariah Ulfah Siti Nurain Muhmad Siti Rosyida Cindy Siti Sarah Chairunisa Siti Zuliyana Siwi Afinni Lestari Sri Rustiningrum Suadi Sapta Putra Suadi Sapta Putra Subur Karyatun Subur Karyatun Subur Karyatun Sulaeman, Ahmad Fauzi Sulistianto Ibrahim Suryanto Suryanto Syamsudin Syifa Nuraiyini Amelia Theodorus Gavrilla Banusetyo Theodorus Gavrilla Banusetyo Tiara Pradani Tri Septy Lutpiana Tri Waluyo Trianita, Della Septia Tyan Putri Isnaini Umi Rofiqotul Laili Virhan Arief Fadhila Wahyu Bagus Satrio Wahyu Fajar Ramadhan Wildan Nuradi Nuradi Windartiningsih, Reska Wulandita Julyanti Sabila Yetiani, Yetiani Yogi Alfaizi Yulia Kartika Sari Yulita Yumna Zahra Andita Putri Yunita Pratiwi Yunita Pratiwi Zaenal Arifin Zahirah, Fildzah Dini Zalailah Salleh Zaliha Zainuddin Zhalma Syafitri Alkobar Zuha Rosufila Abu Hasan Zumratul Meini