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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Husaini
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 Social Sciences Other

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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 EFFECT OF INTELLECTUAL CAPITAL, INVESTMENT OPPORTUNITY SET (IOS), BUSINESS RISK AND CORPORATE SOCIAL RESPONSIBILITY (CSR) ON COMPANY VALUE IN COMPANIES PROPERTY AND REAL ESTATE REGISTERED ON THE INDONESIAN STOCK EXCHANGE Dwi Selvi Wulandari; Husaini; Jummaini; Wardhiah
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.v4i1.236

Abstract

This study aims to examine the effect of intellectual capital, investment opportunity set (ios), business risk and corporate social responsibility (csr) on firm value in property and real estate companies listed on the Indonesia stock exchange. Research data can be accessed on the official website www.idx.co.id. The sampling method used purposive sampling and obtained a sample of 18 companies for the 2019-2023 period. The results found that VAIC and CSR have a positive and insignificant effect, while MBVA has a positive and significant effect and EBP has a negative and significant effect on firm value.
THE EFFECT OF GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY (CSR), INVESTMENT DECISIONS, PROFITABILITY, AND INTEREST RATES ON STOCK PRICES IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Tasya Handayani; Husaini; Marzuki; Rico Nur Ilham
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.v4i1.237

Abstract

This study aims to examine the Influence of Green Accounting (GA), Corporate Social Responsibility (CSR), Investment Decisions (PER), Profitability (ROE), and Interest Rates (SBI) on Stock Prices in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX). Research data can be accessed on the official website www.idx.co.id. The sampling method used purposive sampling and obtained a sample of 17 companies for the 2019-2023 period. The data were analyzed using Panel Data Regression with the Eviews 12 application tool. The results of the study found that GA, CSR, PER and SBI did not have a significant effect. While ROE has a positive and significant effect on stock prices.
THE EFFECT OF FINANCIAL PERFORMANCE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (AN EMPIRICAL STUDY OF BANKS LISTED ON THE INDONESIA STOCK EXCHANGE) Munira Ulfa; Nurlela; Husaini; Zulfan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study aims to examine the effect of financial performance on Corporate Social Responsibility (CSR) disclosure (an empirical study on banks listed on the Indonesia Stock Exchange). Financial performance is measured using leverage, return on assets, and company age. The data used in this study are secondary data from banks listed on the Indonesia Stock Exchange during the 2019-2023 period. The method used to analyze the relationship between the independent and dependent variables is panel data regression analysis, assisted by EViews software. The results show that, partially, the Debt to Equity Ratio has a significant and positive effect on CSR disclosure; Return on Assets also has a significant and positive effect; and Company Age has a significant and positive effect on CSR disclosure in banks listed on the Indonesia Stock Exchange in 2019-2023.
THE IMPACT OF GREEN FINANCE, ENVIRONMENTAL PERFORMANCE, INFLATION, AND ACTIVITY RATIOS ON FIRM VALUE: EVIDENCE FROM THE INDONESIA STOCK EXCHANGE. Yuda Ramadan; Husaini; Nurhasanah; Jummaini
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 3 (2026): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i3.305

Abstract

This study aims to analyze the effect of green finance, environmental performance, inflation, and activity ratios on firm value. The population of this study consists of 84 food and beverage companies. The sampling method used in this study is purposive sampling, resulting in a sample of 15 food and beverage companies listed on the Indonesia Stock Exchange during the period 2019–2023. This study employs secondary data obtained from the annual financial statements of the companies. The data analysis method uses a panel data regression approach processed using EViews 12 software. The results of this study indicate that partially, green finance, inflation, and total asset turnover do not have a significant effect on firm value. However, environmental performance has a positive and significant effect on firm value. Simultaneously, green finance, environmental performance, inflation, and total asset turnover do not have a significant effect on firm value.
THE EFFECT OF FINANCIAL LITERACY, LIFESTYLE, AND SOCIAL MEDIA INTERACTION ON DOOM SPENDING BEHAVIOUR WITH FOMO AS MEDIATOR Hawa Zahrani; Husaini; Ghazali Syamni; Chairil Akhyar; Nurhasanah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 1 (2026): July
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study aims to analyse the influence of financial literacy, lifestyle, and social media interaction on doom spending behaviour, with Fear of Missing Out (FOMO) as a mediating variable, among students in the Faculty of Economics and Business at Universitas Malikussaleh. Excessive, anxiety-driven spending has become increasingly common among the younger generation as they navigate economic uncertainty and pervasive digital exposure, making it important to understand which psychological, social, and financial factors drive this behaviour among university students. A quantitative research design was employed using a survey method distributed to active university students selected through purposive and proportional sampling. Data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with a sample of 140 respondents. The findings reveal that financial literacy, social media interaction, and FOMO significantly and positively affect doom spending behaviour, whereas lifestyle does not exhibit a significant effect. Furthermore, the mediation analysis indicates that FOMO mediates the relationship between social media interaction and doom spending behaviour, but does not mediate the relationships of financial literacy or lifestyle with doom spending behaviour. These findings confirm that FOMO functions as a key psychological mechanism reinforcing consumptive behaviour among students, and that financial knowledge alone is insufficient to prevent it. The results suggest that initiatives to reduce excessive spending among students should combine financial literacy education with healthier, more mindful social media use and emotional-regulation support.
THE EFFECT OF MARKET ORIENTATION, PRODUCT INNOVATION, AND FINANCIAL LITERACY ON BUSINESS SUCCESS OF CULINARY MSMEs IN BIREUEN REGENCY Irzatul Ulfa; Samsidar; Husaini
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 3 (2027): January - ON PROGRESS
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22728594

Abstract

This study examines how market orientation, product innovation, and financial literacy affect the Business Success of culinary MSMEs in Bireuen Regency. Facing tight competition in the food sector, business owners must apply effective marketing strategies, product creativity, and sound financial management to maintain steady sales. This research adopts a quantitative method. Data were gathered by distributing questionnaires to culinary MSME owners or managers across Bireuen. The collected data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) via SmartPLS 4 software. The findings reveal that market orientation has a positive and significant role in enhancing Business Success. Additionally, product innovation successfully attracts consumers and drives higher sales growth. A solid understanding of financial literacy is also proven to help MSME owners manage capital and optimize business income significantly. Together, these three factors serve as crucial drivers for boosting the development of the culinary business in Bireuen Regency.
STUDENTS' PERSONAL FINANCIAL MANAGEMENT: THE ROLE OF FINANCIAL LITERACY, SELF-CONTROL, HEDONIST LIFESTYLE, AND FINANCIAL PLANNING Putri Fatanna; Husaini; Marzuki; Nurhasanah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 3 (2027): January - ON PROGRESS
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22729469

Abstract

This study aims to analyze the effect of financial literacy, self-control, hedonic lifestyle, and financial planning on the personal financial management of students receiving KIP-K scholarships and other scholarships at the Faculty of Economics and Business, Malikussaleh University. This study employed a quantitative approach using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The population consisted of students receiving KIP-K scholarships and other scholarships at the Faculty of Economics and Business, Malikussaleh University, with a sample of 135 respondents selected using the purposive sampling technique. Data were analyzed using SmartPLS 4 software. The results of the hypothesis testing indicate that financial literacy, self-control, and financial planning have a positive and significant effect on students' personal financial management. Meanwhile, hedonic lifestyle has a negative but insignificant effect on students' personal financial management. The findings indicate that improving financial literacy, strengthening self-control, and implementing effective financial planning can encourage students to manage their personal finances more effectively and responsibly. On the other hand, hedonic lifestyle has not been proven to have a significant effect on students' personal financial management. Therefore, strengthening financial literacy, enhancing self-control, and promoting effective financial planning should be continuously encouraged to support better personal financial management among students.
THE EFFECT OF THE COOPERATIVE'S ROLE, MEMBER PARTICIPATION, AND BUSINESS INNOVATION ON CLIENTS' ECONOMIC WELL-BEING AT THE KAMON OFFICE COOPERATIVE, BERELIKU VILLAGE, MALAKA REGENCY, EAST NUSA TENGGARA PROVINCE Andrini Maria Stefania Cauk; Muttaqien; Husaini; Marzuki
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 2 (2026): October
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study aims to analyse the influence of the cooperative's role, member participation, and business innovation on clients' economic well-being at the Kamon Office Cooperative in Bereliku Village, Malaka Regency, East Nusa Tenggara Province. The research employed an exploratory quantitative design, with a population comprising all 110 active members of the Kamon Office Cooperative. A saturated sampling (census) technique was used, in which the entire population served as the sample, while data were collected through a structured online questionnaire distributed via Google Forms. Data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS 4 software. The structural model results indicate that the cooperative's role has a positive but non-significant effect on clients' economic well-being (β = 0.160, t = 1.436, p = 0.151). Member participation likewise shows a positive but non-significant effect on clients' economic well-being (β = 0.119, t = 1.345, p = 0.179). In contrast, business innovation exerts a positive and significant effect on clients' economic well-being (β = 0.649, t = 4.933, p = 0.000). The R-square value indicates that 75.8% of the variance in clients' economic well-being is explained jointly by the three independent variables, while the remaining 24.2% is explained by variables outside the model. These findings demonstrate that business innovation is the most dominant driver of improved economic well-being among clients of the Kamon Office Cooperative, underscoring the need for cooperatives to modernise their services and operational systems alongside strengthening their institutional role and member participation.
COMPETENCE, WORK DISCIPLINE, AND EMPLOYEE PERFORMANCE: THE MEDIATING ROLE OF WORK MOTIVATION IN A PALM OIL PLANTATION Alya Rehana; Yanita; Husaini; Marbawi; Nur Faliza; Naufal Bachri
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 6 (2026): December - ON PROGRESS
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.23881877

Abstract

This study examines the effects of competence and work discipline on employee performance and tests work motivation as a mediating mechanism at the Garden Unit of PT Perkebunan Nusantara IV Regional VI Cot Girek, North Aceh. A quantitative cross-sectional survey was conducted with 200 employees selected from a population of 539 using purposive sampling. Data were collected through a five-point Likert questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 4. The measurement model satisfied convergent validity, discriminant validity, and internal consistency requirements. Competence had positive effects on work motivation (β = 0.467, p < 0.001) and employee performance (β = 0.286, p < 0.001). Work discipline also positively affected work motivation (β = 0.223, p = 0.001) and performance (β = 0.220, p < 0.001). Work motivation was the strongest direct predictor of performance (β = 0.480, p < 0.001). Indirect effects through work motivation were significant for competence (β = 0.224) and work discipline (β = 0.107), indicating partial mediation. The findings show that employee performance in plantation operations improves when ability and disciplined work practices are supported by stronger work motivation.
Co-Authors Aiyub Aiyub Akhyar, Chairil Alya Rehana Andrini Maria Stefania Cauk Anisa Lingga Cut Tria Faradilla Darmawati Mukhtar Dinda Mutiara Dwi Selvi Wulandari Enik Wijayanti Fazliati Frengki Putra Ramansyah Ghazali Syamni Hawa Zahrani Ikhsan Nur Ilham Ikramuddin, Ikramuddin Irzatul Ulfa Iswadi Jummaini Malika Alia Kasta Marzuki Marzuki Matriadi, Faisal Miladi Sutanti Muchtar, Darmawati Muhammad Dava Rizki Munira Ulfa Muttaqien Naufal Bachri, Naufal Nur Balkis Nur Faliza Nurhasanah Nurlela Putri Fatanna Rico Nur Ilham Riga Sanjaya Rina Humaira Samsidar Sapna Biby Tasya Handayani Tista Febriani Wahyuddin Wardhiah, Wardhiah Widya Lestari Nst YANITA YANITA Yuda Ramadan Zulfan