Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Ady Hermawan
Universitas Batam

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
ANALYSIS OF FINANCIAL MANAGEMENT IN PORT BUSINESS ENTITIES KARIMUN DISTRICT Ady Hermawan; Andre Resta Ferdian; Azman; Febrianto Rinaldi; Prihandani; Indrayani; Muammar Khaddafi
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.v1i5.68

Abstract

The research aims to analyze and find out operational costs and financial performance for 2021-2022 at the Karimun Regency Port Business Entities. This study uses a quantitative descriptive approach, which is numerical data that is managed and analyzed. Data collection techniques used are observation, interviews, and documentation. As for the data analysis technique used in this study to determine operational costs used the operational cost budget formula and to determine the company's financial performance used profitability ratios, solvency ratios, liquidity ratios, and activity ratios. The results showed that the operational cost budget level was not efficient. Financial performance of the Karimun Regency Port Business Entity in 2021-2022 using profitability ratio analysis.
THE EFFECT OF INDEPENDENCE RATIO, FISCAL DECENTRALIZATION DEGREE AND PAD EFFECTIVENESS ON HUMAN DEVELOPMENT INDEX THROUGH ECONOMIC GROWTH IN KARIMUN REGENCY Ady Hermawan; Bambang Satriawan; Nolla Puspita Dewi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 2 (2024): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i2.186

Abstract

Human development is a development process that aims to enable humans to have more choices, especially in income, health and education where one of the benchmarks can be seen through the Human Development Index. This study aims to analyze and obtain empirical evidence on the effect of financial performance (independence level ratio, degree of fiscal decentralization, PAD effectiveness) and economic growth on the human development index in Karimun Regency. This study uses a quantitative method. The data used in this study are secondary time series data for 19 years and interviews. The data were analyzed using Structural Equation Modeling - Partial Last Square with the help of SMART PLS software version 3.0. The results of the study indicate that the independence level ratio has a positive and significant effect on the HDI. The degree of fiscal decentralization does not have a significant effect on the HDI. The effectiveness of PAD has a positive and significant effect on the HDI. Economic growth has a positive and significant effect on the HDI. The independence level ratio does not have a significant effect on economic growth. The degree of fiscal decentralization has a positive and significant effect on economic growth. The effectiveness of PAD does not have a significant effect on economic growth. The independence level ratio does not have a significant effect on the HDI through economic growth. The degree of fiscal decentralization has a positive and significant effect on the HDI through economic growth. The effectiveness of PAD does not have a significant effect on the HDI through economic growth. The HDI of Karimun Regency is influenced by the ratio of the level of independence, the degree of fiscal decentralization, the effectiveness of PAD and economic growth by 37.4%. While the economic growth of Karimun Regency is influenced by the ratio of the level of independence, the degree of fiscal decentralization and the effectiveness of PAD by 9.1%.
Co-Authors Andre Resta Ferdian Azman Bambang Satriawan Dewi, Nolla Puspita Febrianto Rinaldi Indrayani Muammar Khaddafi Prihandani