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Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Published by PT. RADJA INTERCONTINENTAL PUBLISHING
ISSN : -     EISSN : 2962973X     DOI : https://doi.org/10.54443/jaruda
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) | ISSN (e): 2962-973X provides a forum for academics and professionals to share the latest developments and advances in knowledge and practice of business management, both theory and methods. It aims to foster the exchange of ideas on a range of essential management subjects and to provide a stimulus for research and the further development of international perspectives.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 20 Documents
 1   2 
Search results for , issue "Vol. 2 No. 1 (2023): July" : 20 Documents clear
MARKET ANOMAL TESTING REGARDING THE JANUARY EFFECT, ROGALSKI EFFECT AND MONDAY EFFECT IN BANKING SECTOR COMPANIES ON THE INDONESIA STOCK EXCHANGE Maulana Iqbal; Rico Nur Ilham; Darmawati Muchtar; Widyana Verawaty Siregar
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.v2i1.76

Abstract

This study aims to look at market anomalies such as the January effect, Rogalski effect and Monday effect in the banking sub-sector companies in Indonesia. This study uses a quantitative method with an analysis of the Average Difference Test. negative. The Rogalski Effect shows no significant difference when Return is positive or negative. The Monday Effect shows that there is a significant difference in the Monday Effect when the Return is positive or negative.
DYNAMICS OF THE RURAL INDIAN ECONOMY: A COMPREHENSIVE STUDY Kumar Bharat; Vishwa Suresh
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.v2i1.77

Abstract

This research article presents a comprehensive study on the dynamics of the rural Indian economy. With a focus on understanding the key sectors, evaluating government policies, exploring technology's role, and analyzing challenges and opportunities, this study aims to provide insights into the intricacies of rural economic development. Through an in-depth examination of the primary sectors driving the rural economy, including agriculture, livestock, forestry, handicrafts, and rural industries, the research uncovers their economic significance, interdependencies, and growth potential. The assessment of government policies and initiatives sheds light on their impact on income generation, employment opportunities, infrastructure development, and market access in rural areas. the study explores the transformative power of technology and innovation in rural economic development. It investigates successful models and interventions that leverage technology to enhance productivity, value chain integration, and market access in rural sectors. The research also addresses the challenges faced by the rural Indian economy, such as agrarian distress, limited access to finance, inadequate infrastructure, and climate change impacts. By identifying opportunities for sustainable development, such as diversification of rural livelihoods, promotion of entrepreneurship, and strengthening of rural-urban linkages, this study aims to contribute to the advancement of rural economic growth and prosperity.
RECOGNIZING THE ROLE OF FARMERS IN INDIA'S ECONOMIC SUCCESS FOR FINANCIAL WELL-BEING Vishwa Suresh; Kumar Bharat
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.v2i1.78

Abstract

This research article aims to shed light on the pivotal role played by farmers in India's economic success. Through a comprehensive review and analysis of existing literature, policy documents, and statistical data, this study examines the socioeconomic contributions of farmers, evaluates policy frameworks, investigates challenges faced by farmers, and proposes strategies for their empowerment. The findings highlight the multifaceted contributions of farmers to the Indian economy, including agricultural production, employment generation, rural development, and poverty alleviation. Additionally, the study assesses the effectiveness of existing policies and institutional frameworks in supporting farmers' economic role, identifying areas for improvement. It also delves into the challenges and constraints faced by Indian farmers, ranging from limited access to credit and land tenure issues to market volatility and climate change impacts. Based on the analysis, this article proposes strategies for empowering and promoting the economic well-being of Indian farmers. These strategies encompass technological advancements, agricultural diversification, farmer collectives, market linkages, and policy reforms. By recognizing and addressing the barriers hindering farmers' economic progress, the article argues that India can unlock the full potential of its agricultural sector, foster rural development, and achieve sustainable economic growth.
ACCOUNTING PROFESSION: USING SWOT ANALYSIS APPROACH IN 5.0 SOCIETY ERA Sari Nuzullina Rahmadhani
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.v2i1.79

Abstract

The accounting profession has a very important role in various entities and sectors. This study aims to examine the existence of the accounting profession related to the presence of the 5.0 industrial revolution era. This research uses quantitative methods. The sample in this study were accountants who worked as accountant educators, public accountants and tax consultants in the city of Medan, totaling 150 people. As a result, it is known that the role of the accounting profession in the era of the industrial revolution 5.0 has been transformed into digital skills, applying new technology prototypes, learning by doing, international certification-based education, responsive to changes in industry, business and technology development, as well as curricula and learning based on digital skills. Accountant professional bodies need to encourage and facilitate continuous learning for accountants, for example through an online course or knowledge base that can be accessed widely and provides real-time and continuous updating of knowledge. This is necessary so that the accounting profession can continue to exist in an era of challenges. 5.0.
PROMOTING SUSTAINABLE DEVELOPMENT: A HOLISTIC APPROACH TOWARDS A RESILIENT FUTURE Ishfaq Ahmad Mir
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.v2i1.80

Abstract

Sustainable development has emerged as a global imperative to address the pressing challenges of environmental degradation, social inequality, and economic instability. This research paper explores the concept of sustainable development, its key principles, and the critical role it plays in shaping a resilient and prosperous future. It investigates the interconnectedness between environmental, social, and economic dimensions, highlighting the need for an integrated approach. Furthermore, the paper examines various strategies and initiatives that promote sustainable development at local, national, and international levels. It also discusses the challenges and barriers to achieving sustainable development and presents potential solutions for overcoming them. By presenting a comprehensive analysis, this paper contributes to the ongoing discourse on sustainable development and offers insights into its implementation across different sectors and regions.
EFFECT OF DEBT TO EQUITY RATIO (DER), TOTAL ASSET TURNOVER (TATO), INFLATION AND INTEREST RATE (SBI) ON PROFITABILITY IN CONSTRUCTION COMPANY (PERSERO) ON THE INDONESIA STOCK EXCHANGE Jeda; Nurlela; Wahyuddin; Husaini
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.v2i1.82

Abstract

This study aims to determine the Debt To Equity Ratio (DER), Total Asset Turnover (TATO), Inflation and Interest Rates (SBI) on Profitability in construction companies (Persero) on the Indonesia Stock Exchange. This study uses secondary data in the form of construction company (Persero) financial reports for 2015-2021 accessed on the company's official website and www.bi.go.id. The population in this study were 22 companies and the sample used was 15 companies selected using the Purposive Sampling method. The results showed that DER had a positive but not significant effect on ROA, TATO had a positive and significant effect on ROA, INF had a positive but not significant effect on ROA, and SBI had a positive and insignificant effect on ROA.
COST OF CAPITAL DERIVED FROM LONG TERM DEBT Isdawati; Deddy Surachmad; Dewi Agustina; Gana Vige Ortega; Indrayani; Damsar; 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.v2i1.84

Abstract

Company capital that is used from debt has a greater risk than the capital owned by the company itself. The company's capital used must be done optimally in order to minimize financial risks that can occur. The capital structure determines the use of debt by financial managers to fund company activities. Decisions on capital structure (capital structure) include the selection of sources of funds both from own capital and foreign capital in the form of debt. In this case, capital becomes an important element for the running of a strategic business where the company needs to conduct a study and determine the size of the company's needs and ability to provide capital to support the work or business that will be carried out.
ANALYSIS OF MEDIUM FUND SOURCES FOR MEDIUM BUSINESS GROWTH IN THE FINANCIAL SECTOR Lie Lie; Muhammad Fajar Erdiawan; Marlina; Indrayani; Damsar; 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.v2i1.85

Abstract

This study aims to analyze the various sources of funds available to medium-sized businesses in the financial sector. The sources of funds analyzed include banks and financial institutions, venture capital, capital markets, cooperatives and government programs. The research method used is survey and analysis of secondary data obtained from verified sources. The survey was conducted on 100 respondents who are owners or managers of medium-sized businesses in the financial sector. Data analysis was performed using descriptive techniques and inferential statistics. The results show that banks and financial institutions are the most common source of funds used by medium-sized businesses in the financial sector, followed by venture capital and capital markets. Cooperatives are also a significant source of funding, especially for small and medium enterprises. In addition, government programs also make an important contribution in providing medium-sized funds through financial assistance, subsidies, and low interest loans. In conclusion, choosing the right source of funds is very important for the growth and development of medium-sized businesses in the financial sector. Understanding the advantages and limitations of each source of funds can help medium-sized entrepreneurs make wise decisions in accessing the funds they need. This research is expected to provide useful insights for entrepreneurs, financial institutions and the government in supporting the growth of the financial sector and medium enterprises as a whole
RESILIENCE MODEL IN TOURISM: RISK MANAGEMENT STRATEGIES TO FACE CRISES AND CHALLENGES Marbawi; Aiyub Yahya; Nurfaliza
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.v2i1.161

Abstract

The tourism industry is increasingly vulnerable to various crises and challenges that can disrupt operations, damage destination reputations, and threaten the sector's sustainability. This study aims to propose a resilience model in tourism that integrates risk management strategies to face crises and challenges. Through an in-depth literature review, this research identifies the limitations of traditional tourism risk management approaches and explores the potential of innovative strategies in building resilience. Key factors influencing the successful implementation of the resilience model, such as effective governance, strong leadership, and knowledge management, are also discussed. The proposed resilience model emphasizes a holistic and collaborative approach, with key components including risk and vulnerability assessment, development of adaptive and innovative capacities, multi-stakeholder collaboration, proactive strategy planning and implementation, and continuous monitoring and learning. This research contributes theoretically by expanding the understanding of tourism resilience and offers practical implications for stakeholders in developing effective risk management strategies. Despite limitations such as reliance on literature review and the conceptual nature of the proposed model, this study provides a solid foundation for further exploration of resilience in tourism. The findings highlight the importance of adopting a more proactive, collaborative, and long-term perspective in tourism risk management to build resilience and ensure the sector's sustainability in the face of increasingly complex crises and challenges.
ENHANCING SOCIAL EQUALITY THROUGH INCLUSIVE GREEN ECONOMIC POLICIES: A HOLISTIC MODEL FOR BALANCED DEVELOPMENT AND COMMUNITY EMPOWERMENT Ratna; Khairil Anwar; Aiyub Yahya; Maisyura
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.v2i1.162

Abstract

This research aims to develop a policy model integrating community empowerment and green economic development to achieve social equity and environmental sustainability. Through an in-depth literature review, the study identifies key components of the policy model, factors influencing successful implementation, and innovative governance mechanisms. The proposed model consists of four main components: community asset mapping, capacity building, community-based green economy initiatives, and participatory monitoring systems. Key success factors include local leadership, resource access, supportive policies, multi-stakeholder partnerships, and community awareness. Proposed innovative governance mechanisms include community green economy councils, benefit-sharing systems, and participatory digital platforms. This research contributes theoretically by integrating concepts of community empowerment and green economy, while offering practical guidance for policymakers. Although limited to literature analysis, the findings provide a comprehensive framework for implementing community-centered and environmentally friendly sustainable development policies.

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