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Rico Nur Ilham
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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
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Search results for , issue "Vol. 3 No. 1 (2024): July" : 20 Documents clear
ANALYSIS OF THE DEVELOPMENT OF ISLAMIC FINANCE IN CASH WAQF PRACTICES THROUGH ISLAMIC FINANCIAL INSTITUTIONS IN INDONESIAN Harley Agustian; Chairul Bariah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.154

Abstract

This research is motivated by the condition and development of Islamic finance in the practice of cash waqf at Islamic Financial Institutions through BWI by giving rise to Islamic financial innovation, namely CWLS through SWR products. In the report received, SWR001 to SWR004 have been launched, based on data that has been analyzed cash waqf receipts through this program have experienced a significant increase. This research measures the performance of receiving cash waqf practice reports through the BWI LKS. This research is a type of quantitative research using the common size analysis method on SWR001 products against SWR002 and SWR003 against SWR004. The results of this research show that, overall, the practice of cash waqf has experienced an extraordinary increase through the development of Islamic finance, namely Retail Waqf Sukuk (SWR). In the SWR004 product there was a large increase, namely 74.64% with a nominal value of IDR 112,563 billion with a total of 709 waqifs. The latest finding in this research is the discovery of 3 strong pieces of evidence regarding waqifs on the total receipts of cash waqf. This also shows that the greater a person donates the assets he loves, the greater the virtue he will gain. This virtue can make a person more generous and a good person, better than before.
THE INFLUENCE OF PROFITABILITY RATIO, LIQUIDITY, CAPITAL STRUCTURE AND FIRM SIZE ON COMPANY VALUE IN BANKING COMPANIES LISTED ON THE BEI FOR THE 2018-2022 PERIOD Desy Nurul Mawaddah; Rico Nur Ilham; Darmawati Muchtar; Wahyuddin
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.155

Abstract

Banking companies are an economic sector that operates in the financial sector and has an important role, namely providing and channeling funds for community economic development. Banks are business entities that collect funds from the public in the form of savings and distribute them to the public in the form of credit or other forms in order to improve the standard of living of many people. This research is to examine the influence of Profitability (ROA), Liquidity (CR), Capital Structure (DER) and Firm Size (SIZE) on Company Value (PER) in banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Research data can be accessed on the official websites www.idx.co.id, www.britama.com and www.finance.yahoo.com. The sample in this research consisted of 31 companies. The data analysis tool in this research uses the Panel Data Regression method with the Eviews 10 application tool. The research results found that ROA had a positive and insignificant effect on (PER), CR had a negative and insignificant effect on (PER), DER had a negative and significant effect. on (PER) and SIZE have a positive and insignificant effect on (PER).
THE INFLUENCE OF WORKING CAPITAL, LIQUIDITY AND LEVERAGE ON PROFITABILITY IN THE FOOD AND BEVERAGE INDUSTRY ON THE IDX 2016-2021. Risa Novia; Ristati; Rico Nur Ilham; Nurainun
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.158

Abstract

This study aims to determine the effect of Working Capital, Liquidity, and Leverage on Profitability in the Food and Beverage Industry on the Indonesia Stock Exchange. The data used in this study is secondary data from 18 manufacturing companies in the Food and Beverage sub-sector during the 2017 to 2021 research period, resulting in 108 observations. The method used to analyze the relationship between the independent variables and the dependent variable is the panel data regression method. The results show that partially, Working Capital has a positive and significant effect on the Profitability of Manufacturing Companies in the Food and Beverage sub-sector on the Indonesia Stock Exchange for the period 2016 to 2021. Liquidity has a negative and significant effect on the Profitability of Manufacturing Companies in the Food and Beverage sub-sector on the Indonesia Stock Exchange for the period 2016 to 2021. Leverage has a negative and significant effect on the Profitability of Manufacturing Companies in the Food and Beverage sub-sector on the Indonesia Stock Exchange for the period 2016 to 2021. Simultaneously, Working Capital, Liquidity, and Financial Performance have a positive and significant effect on the Profitability of Manufacturing Companies in the Food and Beverage sub-sector on the Indonesia Stock Exchange
INVESTIGATING THE PRACTICES AND STRATEGIC IMPLEMENTATION OF GREEN HUMAN RESOURCE MANAGEMENT IN ORGANIZATIONS Aajaz Ahmad Hajam; Alphonsa S John; Shukurov Rustam Ergash O’g’li; Muyassar Raxmonova Abdufattohovna; Narziyeva Visola; Rakhmatullayeva Sogdiana
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.163

Abstract

The accelerating pace of global industrialization has heightened the need for enhancing employee engagement, motivation, retention, brand value, and reducing labor turnover. Concurrently, increasing environmental risks and ecological imbalances have prompted stakeholders to urgently pursue environmental sustainability. Green Human Resource Management (Green HRM) has emerged as an innovative strategy that aligns human resource management with environmental sustainability. This study aims to elucidate the concept of Green HRM, its benefits, the policies and practices adopted by organizations, and the impact of Green HRM on traditional HR alternatives.
THE INFLUENCE OF FINANCIAL KNOWLEDGE ON FINANCIAL BEHAVIOR IN GENERATION Z WITH SELF-EFFICACY AND FINANCIAL ATTITUDE AS MEDIATORS Hendra Raza; Suhendri; Ikhyanuddin; Rico Nur Ilham
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.166

Abstract

This research aims to explore the influence of financial knowledge on financial behavior in Generation Z by considering the mediating role of self-efficacy and financial attitudes. Generation Z is a young generation who grew up in the era of digital technology and has a big influence on the future economy. Financial knowledge is an important key in understanding how Generation Z manages their own finances. The research results show that financial knowledge has no effect on financial behavior. In addition, self-efficacy and financial attitudes also positively mediate the relationship between financial knowledge and financial behavior, indicating that Generation Z who have high self-confidence in managing finances tend to have better financial behavior and emphasize the importance of positive attitudes towards finance in forming wise behavior in financial management
FIRM VALUE IN IDX: EFFECT OF GREEN BANKING DISCLOSURE, EARNING QUALITY AND INTELLECTUAL CAPITAL Hasatiru Auwa; Ghazali Syamni; Darmawati Muchtar; Muttaqien
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.167

Abstract

This research aims to empirically test the influence of green banking, profit quality and intellectual capital on banking firm value as proxied by Price to Book Value (PBV) in banks listed on the Indonesia Stock Exchange during the 2018-2022 period. The data in this research was accessed on the official website www.idx.co.id. The sample used in this research was 42 companies. The data analysis method in this research uses the panel data regression analysis method with the Stata 17 application tool. The research results found that green banking has a negative and significant effect on firm value. This is because investors have not responded well to green banking, besides that the costs for implementing green banking are quite large so companies have not been able to optimize it. Meanwhile, the quality of profits and intellectual capital have no effect on firm value. This is because the quality of profits and intellectual capital has not been responded well by investors. Firm value can explain the firm's future prospects and can be used to assess it as a whole. Investors can make decisions about investing by looking at the firm's share price and the amount of assets produced by the firm.
THE INFLUENCE OF ORGANIZATIONAL COMMITMENT, JOB RISK AND WAGE LEVELS ON JOB SATISFACTION PT EMPLOYEES NINJA EXPRESS BRANCH TEBING TINGGI CITY Rodi Syafrizal
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.168

Abstract

The purpose of this research is to determine the influence of organizational commitment, work risk and wage levels on job satisfaction of PT employees. Ninja Express Tebing Tinggi City branch. The population in this study were all employees of PT. Ninja Express branch of Tebing Tinggi City works as a courier with 44 respondents. The data source in this research comes from primary data, namely from the results of collecting questionnaires filled in directly by respondents. Hypothesis testing uses multiple regression analysis on the SPSS version 25 application. The results of this study show that partially organizational commitment and work risk do not have a significant effect on employee job satisfaction at PT. Ninja Express Tebing Tinggi City Branch. Meanwhile, the wage level influences the job satisfaction of PT employees. Ninja Express Tebing Tinggi City Branch. Simultaneously or together, organizational commitment, work risk and wage levels influence PT employee job satisfaction. Ninja Express Tebing Tinggi City Branch.
ANALYSIS OF FARMERS' PARTICIPATION IN THE RICE FARMING INSURANCE PROGRAM (AUTP) IN SILAU RAKYAT VILLAGE, SEI RAMPAH DISTRICT, SERDANG BEDAGAI DISTRICT Eva Wardah; Adhiana; Setia Budi; Zulfathi Sidhqi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.171

Abstract

The agricultural sector is always faced with risks and uncertainties that can harm farmers. Therefore, there is a need for systematic and institutionalized efforts to reduce these risks and uncertainties, namely through agricultural insurance. This study aims to analyze the factors that influence farmers' participation in the AUTP program. This study involved 60 respondents. To analyze the level of farmers' participation in AUTP program, it is calculated using Likert Summated Rating scale and to analyze the factors influencing farmers' participation in AUTP program using multiple linear analysis method. The results of the study show that the factors that influence farmers' participation in the AUTP program in Silau Rakyat Village, simultaneously all independent variables have a significant effect on the dependent variable. However, partially, only the variables of income, farming experience, AUTP information, program benefits, and frequency of crop failure have a significant effect on farmers' participation in the AUTP program, while the variables of land area, socialization, and frequency of socialization have no significant effect on farmers' participation in the AUTP program in Silau Rakyat Village.
THE INFLUENCE OF PRODUCT QUALITY, BRAND IMAGE AND PRODUCT DESIGN ON THE DECISION TO PURCHASE AN IPHONE (Case Study of Fdstore Customers in Tebing Tinggi City) Benhart Nainggolan; Suwadi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.172

Abstract

This research aims to determine the influence of product quality, brand image and product design on iPhone purchasing decisions (case study of customers of the Fdstore store in Tebing Tinggi City). The research method used is a quantitative method using SPSS version 25.00. The technique for determining the sample size used a total sampling of 56 respondents, namely consumers who bought iPhones at the Fdstore shop in Tebing Tinggi City. The sampling technique for this research uses accidental sampling. The analytical method used in this research is multiple linear regression analysis and hypothesis testing. The results of this research are 1) product quality influences purchasing decisions, 2) brand image influences purchasing decisions, 3) product design influences purchasing decisions, 4) product quality, brand image and product design simultaneously influence purchasing decisions.
ANALYSIS OF POVERTY, UNEMPLOYMENT AND COMMUNITY CONFLICT ON CRIME IN BINJAI CITY Yuanda Afandi; Jariah Abubakar; Asnawi; Ichsan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.174

Abstract

The study was conducted to analyze the extent to which social conditions such as poverty, unemployment, and local conflicts affect the occurrence of crime. The study was conducted in Binjai city, North Sumatra. This study uses secondary data in time series form covering a period of 22 years from 2001 to 2022. EViews 10 multiple regression analysis was used for the data processing model. The results show that poverty variable has a partial negative insignificant effect on crime, unemployment variable has a positive insignificant effect and community conflict variable has a positive significant effect on crime.Community conflict variable is the major factor affecting crime in Binjai city. Meanwhile, variables such as poverty, unemployment and conflicts in society have a positive and significant impact on the crime rate in Binjai city.

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