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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Alya Maulisa
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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COMPARATIVE STUDY OF THE INFLUENCE OF CONVENTIONAL FINANCING AND GREEN FINANCING ON CORPORATE CAPITAL STRUCTURE IN ACEH PROVINCE Muttaqien; Wardhiah; Rico Nur Ilham; Alya Maulisa; Muti Miftahul Jannah
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 5 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i5.4385

Abstract

This study aims to analyze and compare the impact of Conventional Financing and Green Financing on corporate capital structure, measured by the Debt to Equity Ratio (DER), for firms in Aceh Province. Employing a quantitative comparative method on corporate financial statement data spanning the 2021-2024 period, the research found that the limited access to green financing and the smaller scale of green-funded projects in Aceh suggest constraints in the green market. Nevertheless, a comparative analysis reveals a significant difference between the influence of conventional financing and green financing on the capital structure in Aceh Province. Empirically, Green Financing positively impacts the strengthening of the firm's capital structure, positioning it as a strategic alternative toward sustainable economic development in Aceh. This conclusion underscores the critical role of Green Financing as a unique strategic financial determinant, providing practical implications for corporate management in Aceh to integrate sustainability aspects into funding decisions to achieve long-term capital structure optimization.
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.
Co-Authors Ghazali Syamni Muti Miftahul Jannah Muttaqien Rico Nur Ilham Wahyuddin Wardhiah, Wardhiah