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All Journal Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Jumadil Saputra
Universiti Malaysia Trengganu

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STUDY OF DIGITAL SERVICE TRANSFORMATION IN FINANCIAL TRANSACTIONS AT RAJA AHMAD TABIB HOSPITAL WITH SWOT ANALYSIS APPROACH Kristina Harahap; Erisna Dewi Ariyani; Andri Saputra; Susilo Budi Hartanto; Sepyenita; Syarifah Fatimah; Indrayani; Muammar Khaddafi; Jumadil Saputra
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.v1i5.63

Abstract

In the existence of digital transformation in the field of health services in order to improve it. So that the Raja Ahmad Tabib of Regional Public Hospital has implemented a Hospital Management Information System (SIM-RS) which is integrated with the Quick Response Indonesian Standard (QRIS) as a tool for using digital transactions as a method of payment in cashier service products that are more transparent and accountable so that services for patients are more efficient and effective. Therefore, this study aims to identify the strengths, weaknesses, opportunities and threats to the transformation of digital services in financial transactions. Based on the SWOT analysis mapping, a strategy that is very suitable for the position of Raja Ahmad Tabib Hospital, namely the SO strategy (Comparative Advantage Strategy).
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.
THE EFFECT OF DEBT TO EQUITY RATIO (DER), ASSET GROWTH (AG), AND FIRM SIZE (FS) ON DIVIDEND PAYOUT RATIO (DPR) Herry Krisnandi; Elwisam; Melati; 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.v2i4.146

Abstract

The objective of this study is to examine the impact of Debt to Equity Ratio (DER), Asset Growth (AG), and Firm Size (FS) on the Dividend Payout Ratio (DPR) in companies that are listed on the LQ 45 index on the Indonesia Stock Exchange. The study focuses on investigating the determinants of dividend distribution policies, particularly in relation to financial structure, asset growth, and company size. The research methodology entails conducting a Systematic Literature Review (SLR) to analyze data. This involves examining previous research that explores the impact of these variables on dividend distribution policies. The analysis findings indicate that DER, AG, and FS exert a substantial impact on the DPR. The Dynamic Efficiency Ratio (DER) has a positive influence on the Dynamic Performance Ratio (DPR), whereas the Asset Growth (AG) and Firm Size (FS) have a positive and substantial influence on the DPR. The research concludes that dividend distribution policy is significantly influenced by financial structure, asset growth, and company size. Hence, it is recommended that companies thoroughly evaluate these factors when developing dividend distribution policies to enhance company worth and bolster investor trust.
Co-Authors Andri Saputra Elwisam Erisna Dewi Ariyani Herry Krisnandi Indrayani Kristina Harahap Kumba Digdowiseiso, Kumba Melati Muammar Khaddafi Sepyenita Suadi Sapta Putra Susilo Budi Hartanto Syarifah Fatimah