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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 15 Documents
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Search results for , issue "Vol. 2 No. 4 (2024): April" : 15 Documents clear
ANALYSIS OF EFFECTIVENESS AND EFFICIENCY IN BUDGET ABSORPTION Sharaswati; Haliah; Nirwana
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 4 (2024): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i4.151

Abstract

Population and Registration Service Civil Buton Regency is element organizer affairs government area in the field administration population and registration civil being​ authority area . Budget shopping at the Population and Registration Service Civil Buton Regency sourced from Budget Regional Income and Expenditures (APBD). Budget provided​ must used in a way Good . If given budget​ No walk in a way effective and efficient so give rise to impact form use budget misdirected spending , overspending​​​ mark budget (overspending ) , shop below mark budget (underspending) , and violating purchases provision law (fraud spending) . Study This aim For analyze realization budget shopping to effectiveness and efficiency absorption budget shopping at the Population and Registration Service Civil Buton Regency . Research methods used​ is method descriptive quantitative . Research result This show that level effectiveness absorption budget shopping For 2016 effective​ of 98.98%, effective in 2017 of 92.65%, effective in 2018 of 95.12%, effective in 2019 amounting to 96.94%, and effective in 2020 amounting to 91.46%. Efficiency level absorption budget shopping For 2016 is very efficient amounting to 41.36%, in 2017 it was very efficient amounting to 47.32%, in 2018 it was very efficient amounting to 51.36%, in 2019 it was efficient amounted to 64.82%, and 2020 was very efficient of 58.85%
THE EFFECT OF FIRM GROWTH, DIVIDEND POLICY, FIRM SIZE, AND LEVERAGE ON PROFIT QUALITY (Study On Transportation Companies Listed On The Indonesia Stock Exchange) Reza Hendri Yana; Ghazali Syamni; Nurlela; Chairil Akhyar; Sari Yulis Terfiadi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 4 (2024): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i4.152

Abstract

This study aims to determine how the influence of firm growth, dividend policy, firm size, and leverage on profit quality in transportation companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The quality of profit in this study is measured by comparing the value of operating cash flows with net income, then the firms’s growth is measured using the results of the current year's total assets minus the previous year's total assets and divided by the previous year's total assets. Meanwhile, dividend policy is measured by comparing cash dividends to net income, and firm size is measured using the natural logarithm of total equity, and variable leverage is measured by comparing total debt with total company equity. This study uses secondary data obtained from each financial statement of transportation companies listed on the Indonesia Stock Exchange.The sample used in this study is as many as 20 companies obtained using purposive sampling techniques, where the data analysis method used is a multiple linear regression test using the help of eviews software version 10. The research findings indicate that partial company growth has a non-significant positive effect on earnings quality, whereas dividend policy and company size partially have a significant positive effect on earnings quality. Meanwhile, leverage partially has a significant negative effect on earnings quality in transportation companies listed on the Indonesia Stock Exchange for the period 2018-2022.
Finansial Performance Analysis Of Fund Allocation Management Villages Based On Degree Of Decentralization Ratio, Independence Ratio, Effectiveness Ratio And Ratio Growth In Adang Buom Village Alor Regency, East Nusa Tenggara Province Lily Andari Mukhtar; Chairil Akhyar; Muttaqien; Nurlela
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 4 (2024): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i4.153

Abstract

This research aims to analyze the financial performance of village fund allocation management in terms of the degree of decentralization ratio, independence ratio, effectiveness ratio and growth ratio in Adang Buom Village, Alor Regency, East Nusa Tenggara Province. This research is quantitative research with secondary data sources. The data processed is the financial report of Village Fund Allocation in the Village Revenue and Expenditure budget from 2018 to 2022. The data collection technique used is documentation technique. The data analysis technique used in this research is descriptive statistics with the formula for degree of decentralization ratio, independence ratio, effectiveness ratio and growth ratio. The results of this research show that the ratio of the degree of decentralization and the ratio of independence is not good in managing the financial performance of village fund allocation management. while the effectiveness ratio and growth ratio are very good in managing financial performance in managing village fund allocation.
"CORE POWER UNLEASHED: TRANSFORM YOUR PULMONARY HEALTH WITH ENHANCED VO2 AND FEV1" Gowhar Ahmad Thokar; Professor Dharamveer Singh
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 4 (2024): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i4.156

Abstract

In this study, 45 students from Government Higher Secondary School Barbugh Imamsahib in Shopian, India, were selected as subjects. They were divided into three groups of fifteen: a yogic practice group, a core strength group, and a combined training group. The variables chosen for this study were VO2max (maximum oxygen consumption) and FEV1 (forced expiratory volume in one second). The participants underwent a 12-week training program, conducted 4 days per week for 45 to 60 minutes per session, including appropriate warm-up and cool-down exercises. The criterion variables were assessed before and immediately after the training program. Data analysis was performed using ANCOVA (analysis of covariance), and Scheffé's post hoc test was applied to determine paired mean differences if the obtained F-ratio was significant. The level of significance was set at 0.05. The results indicated a significant difference among the experimental groups in the selected VO2max and FEV1 parameters.
SOLVABILITY RATIO TO BOND RATING IN THE COMPANY PT. ADHI COMMUTER PROPERTIES AND SUBSIDIARIES IN 2021-2022 LISTED ON THE INDONESIAN STOCK EXCHANGE (BEI) Fadli; Irada Sinta; Rico Nur Ilham; Muhammad Multazam; Frengki Putra Ramansyah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 4 (2024): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i4.181

Abstract

Bonds are an investment instrument that is in demand by both investors and issuers because they have a fixed income that comes from interest and principal debt. The solvency ratio is an important indicator in evaluating a company's ability to meet long-term financial obligations. This research aims to evaluate the effectiveness of the solvency ratio as a tool for measuring a company's ability to fulfill long-term obligations to the company PT. Adhi Commuter Properti and its subsidiaries listed on the Indonesia Stock Exchange. The research method used is descriptive qualitative by calculating the solvency ratio (Debt to Asset Ratio and Debt to Equity Ratio) from the financial report data of the company PT. Adhi Commuter Properti and subsidiaries that issued bonds in 2021 and 2022. This research evaluates the effectiveness of the solvency ratio as a tool for measuring the company's ability to fulfill its long-term obligations, using PT. Adhi Commuter Properti and Subsidiaries as a case study. The research method used is descriptive qualitative with data analysis from the annual financial reports of companies listed on the Indonesia Stock Exchange and the bond rating database from PT. PEFINDO for the 2021-2022 period. The results of the solvency ratio analysis show a decrease in the Debt to Asset Ratio (DAR) from 64.87% (2021) to 61.11% (2022), as well as a decrease in the Debt to Equity Ratio (DER) from 193.92% (2021) to 173 .84% (2022). This indicates better management of financial risks and possible reduction in interest expenses for the company. These changes provide investors with a positive indication regarding the company's financial stability and the potential for reducing financial risks associated with liabilities. In terms of bond ratings, PT. Adhi Commuter Properti maintains its idBBB rating in 2021 and 2022, demonstrating adequate ability to pay its financial obligations.

Page 2 of 2 | Total Record : 15

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