cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Rico Nur Ilham
Contact Email
riconurilham@unimal.ac.id
Phone
+6281263081010
Journal Mail Official
admin@radjapublika.org
Editorial Address
Jl.Pulo Baroh No.12 Lancang Garam, Kecamatan Banda Sakti, Kota Lhokseumawe, Aceh
Location
Kota lhokseumawe,
Aceh
INDONESIA
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. 3 (2024): January" : 20 Documents clear
The Impact of Accounting Restatements on the Cost of Equity Capital in Emerging Markets: Evidence from Kingdom of Saudi Arabia Saad Raad Faysal, Saad; Mohammed, Ali Saad; Dalwai, Tamanna
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.112

Abstract

This study examines the role of accounting re-statement in increasing the cost of equity capital in emerging markets in the Kingdom of Saudi Arabia (KSA). This study is located from 2009 to 2019 with 116 firms and 1276 firm-year observations in the Saudi Stock Exchange. The authors used a least-squares regression model to verify the study variables; according to the panel data tests, the Fixed effects (Robust FE) had preferred in our model. The findings show that the re-statement has a positive significance on the cost of equity capital; these results indicate that an increase in the frequency of the re-statement increases the cost of equity capital and vice versa. Moreover, our results indicate a significant relationship between financial leverage and the cost of equity capital; this means the investors demand significant returns in companies that have frequently practiced re-statement, and this is consistent with the arguments that an increase in re-statement increases the cost of equity capital in the Saudi Stock Exchange. The results can benefit The Saudi Arabia Accounting Standards Committee (KSASC) and KSA Vision 2030. These results are significant to investors and financial policymakers in the KSA. So, it is essential to improve the economy and avoid a financial crisis in the future. Although the contribution is limited, it will provide a helpful guide for seriously considering new procedures that include narrow limitations in re-statement to reduce the opportunistic behavior of managers.
THE IMPACT OF ONLINE-BASED LOANS ON COMMUNITY WELFARE IN BOGOR DISTRICT (Study on The Community of Gobang Village, Bogor District) Aziz Annoval; Dina Hendiyani
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.118

Abstract

The aim of this research is to determine the impact of online-based loans on the community in Gobang Village, Bogor Regency and to determine the factors that cause people in Gobang Village, Bogor Regency to take online-based loans in terms of Islamic economics. This type of research is field research (direct research in the field) with a qualitative approach. The data sources used are primary data and secondary data, with data collection techniques through observation, interviews and documentation. The data analysis techniques are data reduction, data presentation, and drawing conclusions. The results of this research are: 1) The impact of online-based loans for the community in Gobang Village, Bogor Regency, namely that the positive impact is that the procedure for borrowing money in online-based applications is an easier process and the money is disbursed quickly, and their emergency funding needs or requirements can be met quickly . Meanwhile, the negative impacts are administrative deductions that reach 30% of the principal amount of the loan, the large amount of interest charged to consumers, plus large daily fines if consumers are late in paying, misuse of personal data and personal information of online loan application service users (consumers), and inhumane debt collection methods for consumers who are late in paying loan installments, such as threatening/intimidating or verbally abusing them, distributing consumers' personal data on social media to be publicly humiliated; 2) Factors that cause people in Gobang Village, Bogor Regency to make online-based loans in Islamic economics, namely the procedure for borrowing money in online-based applications is an easier process and the money is disbursed quickly, loans are made due to pressing needs or the need for emergency funds. However, in practice, online-based loans have a huge negative impact on consumers, so that the practice of using online loan applications is contrary to the aim of Islamic economics, namely mashlalah (benefit) for mankind, and also contrary to one of the principles of Islamic business ethics which is is part of Islamic economics, namely equilibrium.
THE INFLUENCE OF OPENNESS TO EXPERIENCE, CONSCIENTIOUSNESS, ECTROVERSION, AGREEABLENESS, AND NEUROTICISM AN CELLULAR SERVICE CUSTOMER LOYALTY IN PEOPLE IN LHOKSEUMAWE CITY Farah Aidilla; Sapna Biby; Mariyudi; Heriyana
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.119

Abstract

The aim of this research is to determine the influence of openness to experience, conscientiousness, extroversion, agreeableness and neuroticism on the loyalty of cellular service customers in the community in Lhokseumawe City. The research method is a quantitative research method. This research was conducted by Lhokseumawe City. The population in this study is the people of Lhokseumawe City who use XL Axiata, the sample in this study was 96 respondents. The research results show that customer openness (X1), conscientiousness (X2), ecrtoversion (X3), and agreeableness (X4) partially have a positive and significant effect on customer loyalty (Y) of cellular services in the community in Lhokseumawe City. Meanwhile, neuroticism (X5) has a negative and significant effect on customer loyalty (Y) for cellular services in the community in Lhokseumawe City. Simultaneously, openness to experience, conscientiousness, extroversion, agreeableness and neuroticism influence customer loyalty in cellular services in Lhokseumawe City, this is because based on the F test, the significance value is found to be 0.000 < 0.05, then Fcount is 13.371 > Ftable 3.13
PREPARING CASH FLOW REALIZATION BASED ON MICROSOFT EXCEL USING PIVOT TABLE AS A DATA SORTING TOOL AT PT PERKEBUNAN NUSANTARA I KOTA LANGSA Cici Astuti; Faisal; Nurul Mawaddah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.120

Abstract

This research was conducted at PT Perkebunan Nusantara I, Langsa City. PTPNI is a state-owned company engaged in oil palm and rubber plantations. In preparing financial performance projections for the next period, companies have difficulty obtaining detailed cash flow realization data. This research aims to create detailed data on monthly cash flow realization reports as material for preparing financial performance projections. The data used to compile cash flow realization is data from the export of cash journal data from the SAP application. The result of the research is the formation of a report on the realization of the company's cash flow complete with details that have been sorted using a tool, namely the Pivot Table feature in Microsoft Excel. Keywords— Include 5 – 6.
DEVELOPMENT OF WAQF MANAGEMENT IN JORDAN Maryam Batubara; Mukhlis
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.121

Abstract

Waqf is one of the teachings of Islam and has been known since the time of the Prophet SAW. There are two opinions about who was the first to implement waqf. The first opinion, some scholars say, is that the first person to implement waqf law was Rasulullah SAW, where he donated his land to later build the Quba mosque when Rasulullah moved to Medina. The Quba Mosque was built in 622, located about 400 kilometers north of the city of Makkah. During the leadership of King Abdullah II, the law on waqf and Islamic affairs was revised again and became law number 32 of 2011 with the same name. The spirit is to utilize the potential of waqf so that it can be maximized in line with current developments. The message contained in law number 32 of 2011 is, first, the Ministry of Waqf for Islamic Affairs and Holy Places and Islamic Affairs is institutionally and financially independent in order to develop and invest waqf assets. Development of Endowment Funds in Jordan 50% of the foundation's income is used for places of worship and other needs. Meanwhile, the other 50% of income is distributed to four other charities (poverty, disease, education and society).
DEVELOPMENT OF WAQF MANAGEMENT IN SAUDI ARABIA Anisa Mawaddah; Siti Nurul Atiqah; Maryam Batubara
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.122

Abstract

Waqf management in Muslim countries in the modern era is very diverse, both in terms of history, regulations, implementation and development. In this article, the author will explain how waqf is managed in Saudi Arabia, which will then be compared with Indonesia which is managed by the Indonesian Waqf Board. In practice, Indonesia is far behind several Muslim countries in managing waqf. This is due to the lack of political will from the government in managing waqf. In terms of regulations, waqf management only had its legal umbrella in 2004, even though the practice of waqf management has been going on for quite a long time.
ZAKAT MANAGEMENT IN TURKI AND INDONESIA Muhammad Ramadhan; Melani Azzahra Nur; Maryam Batubara
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.123

Abstract

Zakat management is a crucial aspect in the Islamic economic system, which plays an important role in overcoming poverty and improving the welfare of Muslims. This journal examines zakat management in Turkey, a country with a majority Muslim population and a rich Islamic history. By focusing on the role of zakat institutions and cooperation between the government and zakat organizations, this research presents an overview of zakat management practices in Turkey. There are many Islamic countries that are successful in managing zakat, one of which is the United Arab Emirates. This research aims to find out how zakat is managed in Turkey and how it differs from zakat management in Indonesia. This research uses a qualitative approach with library research methods. The results of his research are that zakat funds in Turkey are managed by Zakat managed by several communities or charitable foundations such as the Turkish Red Crescent Kizilay, the Turkiye Diyanet Foundation and IHH Insani Yardim Vakfi.
DIFFERENCES IN THE ZAKAT SYSTEM IN QATAR AND INDONESIA Bella Delima; Maryam Batubara; Dea Sarah Sati Hana'an
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.124

Abstract

Zakat as an Islamic financial instrument has an important position in alleviating poverty, in managing zakat in Indonesia and Qatar. This research aims to provide an explanation of zakat management in Qatar and Indonesia. The practice of collecting and distributing zakat in Qatar involves several approaches, including direct payment by individuals, distribution through families, and through charitable organizations such as Qatar Charity. Despite efforts to increase transparency, politicization still influences some aspects, and Qatari regulations emphasize government control over zakat to direct it in line with state interests. This research suggests that there are differences in the management of zakat in the two countries, differences in various ways. Namely regulations, institutions, managers, supervisory institutions, models for implementing and collecting zakat, management of collection and distribution.
COMPARATIVE ANALYSIS OF ZAKAT MANAGEMENT IN INDONESIA AND KUWAIT Osman Ali; Maryam Batubara; Febriyani Natari Manik
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.125

Abstract

Zakat as an Islamic financial instrument has an important role in alleviating poverty. In its management, each country has its own characteristics and differences. As is the management of zakat in Indonesia and Kuwait. This research aims to provide an explanation of zakat management in Kuwait and Indonesia. This research found that there are differences in the management of zakat in the two countries. These differences are reflected in various things. namely, regulations, management institutions, supervisory institutions, models for implementing and collecting zakat, management of collection and distribution.
ANALYSIS OF COMPLIANCE WITH SHARIA PRINCIPLES OF MURABAHAH FINANCING AGREEMENTS AT PT. BPRS RAHMAH HIJRAH AGUNG LHOKSEUMAWE CITY Haris Al Amin; Abdul Halim; Syawal Harianto; Aisara Rizkya; Abi Waqqash
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.126

Abstract

The purpose of this study is to analyze the practice of applying sharia principles to murabahah financing contracts at PT. BPRS Rahmah Hijrah Agung Lhokseumawe City and analyzing sharia principles of murabaha financing agreements at PT. BPRS Rahmah Hijrah Agung City of Lhokseumawe has complied or not complied with PSAK No. 102. The results of the study conclude that murabahah financing at the Rahmah Hijrah Agung BPRS, Lhokseumawe City, is in accordance with PSAK 102, namely murabahah payments can be made in cash or in deferred. Deferred payments are payments made not when the goods are delivered to the buyer, but payments made in installments or all at once at a certain time. The recognition and measurement of murabahah financing at BPRS Rahmah Hijrah Agung Lhokseumawe City is in accordance with PSAK 102, except when there are arrangements in installments and receipt of installments in arrangements on margin, BPRS Rahmah Hijrah Agung does not recognize anything. However, if in the following month the customer pays arrears, BPRS Rahmah Hijrah Agung records it according to the monthly installments that have been set at the beginning. Presentation of Murabahah at BPRS Rahmah Hijrah Agung Kota Lhokseumaw is in accordance with PSAK 102 because it has presented receivables, deferred murabahah margins, and deferred murabahah expenses in accordance with those in PSAK 102. Disclosure of Murabahah financing is in accordance with PSAK 102 because BPRS Rahmah Hijrah Agung Kota Lhokseumawe has disclosed anything that needs to be disclosed at the time of the transaction in accordance with PSAK 102.

Page 1 of 2 | Total Record : 20

 1   2 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol. 4 No. 2 (2025): October Vol. 4 No. 1 (2025): July Vol. 3 No. 4 (2025): April Vol. 3 No. 3 (2025): January Vol. 3 No. 2 (2024): October Vol. 3 No. 1 (2024): July Vol. 2 No. 4 (2024): April Vol. 2 No. 3 (2024): January Vol. 2 No. 2 (2023): October Vol. 2 No. 1 (2023): July Vol. 1 No. 4 (2023): April Vol. 1 No. 3 (2023): January Vol. 1 No. 2 (2022): October Vol. 1 No. 1 (2022): July More Issue