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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 19 Documents
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Search results for , issue "Vol. 3 No. 2 (2024): October" : 19 Documents clear
THE EFFECT OF ECONOMIC GROWTH AND INFLATION ON FOREIGN DIRECT INVESTMENT (FDI) IN ASEAN COUNTRIES Muttaqien; Wardhiah; Muhammad Hafizh; Frengki Putra Ramansyah; Cut Zira Maulida
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 2 (2024): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i2.200

Abstract

This study aims to determine and see the effect of economic growth and inflation on foreign direct investment (FDI), besides that this study is also to analyze economic growth and inflation on FDI in ASEAN countries. The population in this study were 11 ASEAN countries but after researchers determined the criteria, researchers only took 7 samples in this study. This study uses panel data regression data analysis. The results showed that the economic growth variable had a positive and significant effect while inflation had no effect on FDI. While simultaneously economic growth and inflation affect foreign direct investment (FDI).
SUSTAINABLE SUCCESS: HOW ENVIRONMENTAL PERFORMANCE DRIVES PROFITABILITY: A CASE STUDY IN SRI-KEHATI COMPANIES Wardhiah; Rico Nur Ilham; Marzuki
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 2 (2024): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i2.201

Abstract

The background of this research is based on the importance of environmental performance in improving the Company's image and seemingly towards sustainable profitability. This study aims to determine the influence of environmental performance on company profitability. This study uses a quantitative method with secondary data from the Company's financial statements. The data collection technique is carried out through documentation analysis, while the data analysis uses panel data analysis using E-Views. The population in this study consists of all companies listed in the SRI-Kehati Index, as many as 25 companies with a saturated sampling method that produces 75 observations. The results of the study show that partially, Environmental performance, ISO 14001 Certificate, and Environmental Cost have a positive and significant influence on the profitability of the Company. The conclusion of this study is to provide insight for managers and stakeholders about the importance of environmental performance in achieving the Company's financial performance.
PROBING FINANCIAL LITERACY LEVELS IN INDIA'S IT SECTOR: AN ANALYTICAL STUDY OF PERSONAL FINANCIAL ACUMEN Sreelakshmi SP; K.Vijayarani
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 2 (2024): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i2.202

Abstract

This study explores the financial literacy levels among professionals in India's IT sector, emphasizing their personal financial acumen. As a rapidly evolving industry characterized by high incomes and dynamic career trajectories, the IT sector offers a unique demographic for analyzing financial behavior and decision-making skills. The research investigates core dimensions of financial literacy, including budgeting, savings, investment strategies, debt management, and retirement planning. Using a mixed-methods approach, the study collects quantitative data through surveys and qualitative insights via interviews to evaluate how IT professionals manage their finances amidst economic uncertainties. The findings reveal critical gaps in financial understanding, despite access to resources and education. The study also identifies correlations between financial literacy and factors such as age, income, education, and work experience. Recommendations for enhancing financial literacy through targeted programs and institutional interventions are proposed to foster financial well-being among IT professionals.
THE EFFECT OF FINANCIAL PERFORMANCE, CAPITAL STRUCTURE AND MANAGERIAL OWNERSHIP ON COMPANY VALUE IN NON-CYCLICALS CONSUMER SECTOR COMPANIES LISTED ON THE IDX Sultan Fadlullah Nuri; Rico Nur Ilham; Chairil Akhyar; Ristati
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 2 (2024): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i2.203

Abstract

This research aims to analyze the influence of financial performance (NPM), capital structure (DAR), and managerial ownership (KM) on company value as measured by Tobin's Q in the non-cyclical consumer sector listed on the Indonesia Stock Exchange (BEI) for the period 2019-2023 period. The research sample consisted of 10 companies selected based on data available on the official IDX website. The method used for data analysis is panel data regression with the help of the E-Views 12 application. The research results show that financial performance (NPM) has a positive and significant effect on company value (Tobin's Q), which indicates that the higher the company's profit margin, the higher as well as the market value of the company. Apart from that, capital structure as measured by (DAR) also has a positive and significant effect on firm value (Tobin's Q), which shows that the use of debt can increase firm value through the leverage effect. On the other hand, managerial ownership (KM) does not have a significant effect on firm value (Tobin's Q), which shows that even though managers own company shares, this factor is not strong enough to influence the assessment of firm value. Overall, the findings of this research confirm that financial performance and capital structure have a positive and significant influence on company value, while managerial ownership does not have a significant influence in the context of companies in the non-cyclical consumer sector listed on the BEI.
THE EFFECT OF FINANCIAL RATIOS ON PROFIT GROWTH IN CONSUMER INDUSTRY SECTOR COMPANIES LISTED ON THE IDX Ravina; Chairil Akhyar; Darmawati Muchtar; Jummaini
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 2 (2024): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i2.205

Abstract

The rapid development of the consumer goods industrial sector in Indonesia, especially in an economic context driven by high demand for consumer goods, makes this sector very important for national economic growth. This research aims to analyze the influence of financial ratios on profit growth in consumer industry sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2023 period. The variables analyzed include profitability, liquidity, solvency and activity. The research method used is quantitative with a purposive sampling technique, with panel data that combines cross-section and time series data. The research results show that profitability (ROA), liquidity (CR), and activity (TATO) have a positive and significant effect on profit growth, while solvency (DAR) has a negative and insignificant effect. This research provides insight into the importance of managing financial ratios to increase company profit growth in the consumer industrial sector.
ANALYSIS OF THE DEVELOPMENT AND FINANCIAL PERFORMANCE OF PT UNILEVER INDONESIA TBK IN THE LAST FIVE YEARS Neza Alkhaira; Isna Septia; Junita Munasari; Wulan Dara Sari Arhas; A. Hadi Arifin
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 2 (2024): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i2.290

Abstract

The Research This analyze development and performance finances of PT Unilever Indonesia Tbk in five years last . As A company operating in the fast moving consumer goods (FMCG) sector , Unilever is facing change behavior consumers , pressure global economy , as well as impact recovery post-pandemic . Research use method descriptive with approach studies library through report annual report finance , and literature supporters . Research results show that Unilever is capable maintain stability business although profitability experience fluctuations consequence increase cost production . Liquidity company still strong Because efficiency operational and strengthening digital strategy. In overall , Unilever pointed out resilience through strategy adaptation , strength brand , as well as commitment to sustainability .
ANALYSIS REPORT FINANCE PT. INDOFOOD SUKSES MAKMUR TBK PERIOD 2020-2024 Salsabila Azzahra Haryu Putri; Mutiara Andini; Putri Nabila; Miftahul Jannah; Ratna
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 2 (2024): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i2.293

Abstract

Financial performance is an essential indicator for assessing a company’s financial health and business sustainability amid increasingly dynamic competition. This study aims to analyze the financial performance of PT Indofood Sukses Makmur Tbk using a financial ratio analysis approach. The research employs a descriptive quantitative method, utilizing secondary data derived from the company’s officially published financial statements. The analytical techniques applied include liquidity, solvency, and profitability ratios to evaluate the company’s ability to meet its short-term and long-term obligations as well as to generate profits. The results indicate that PT Indofood Sukses Makmur Tbk demonstrates a relatively strong level of liquidity, reflecting its capability to fulfill short-term liabilities. In terms of solvency, the company shows a fairly stable capital structure, although it remains partially dependent on debt financing for its operations. Meanwhile, profitability ratios reveal fluctuations in earnings performance, influenced by both economic conditions and operational factors. Overall, the findings suggest that the financial performance of PT Indofood Sukses Makmur Tbk is in a generally good condition; however, the company is encouraged to improve asset and capital efficiency to ensure sustainable financial performance in the future. This study is expected to provide valuable insights for management evaluation and serve as a reference for investors and future researchers.
ANALYZING THE FINANCIAL RATIOS OF PT ASPIRASI HIDUP INDONESIA TBK IN 2024 TO ASSESS FINANCIAL PERFORMANCE Badmir; Riski Rahmawati; Risti Nazila; Ramziati Piqqa; Asnawi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 2 (2024): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i2.303

Abstract

This study aims to analyze the financial performance of PT Aspiration Life Indonesia Tbk (formerly PT Ace Hardware Indonesia Tbk ) using the financial ratio analysis method. The research employs a descriptive quantitative approach with secondary data obtained from the company's 2024 financial statements. The analysis focuses on four main financial ratio categories: liquidity, solvency, activity, and profitability. The findings indicate that the company maintains a very strong liquidity position, as reflected by a Current Ratio of 6.81 times and a Quick Ratio of 2.92 times. In terms of solvency, the Debt to Asset Ratio of 20.49% and the Debt to Equity Ratio of 25.78% demonstrate a sound capital structure and low financial risk. The profitability ratios show effective management efficiency, with a Gross Profit Margin of 48.73%, Net Profit Margin of 10.30%, Return on Assets of 10.80%, and Return on Equity of 13.58%. However, the activity ratios indicate a relatively low inventory turnover (1.30 times) and moderate asset utilization efficiency (Total Asset Turnover of 1.05 times). Overall, the company exhibits a stable and promising financial condition, although improvements in inventory management efficiency are necessary to further optimize operational performance.
ANALYSIS OF CONSOLIDATED ANNUAL FINANCIAL REPORT PT BANK CENTRAL ASIA TBK (BBCA) PERIOD 2023-2024 Najmul Basim; Ariska Ananda P; Safrizal; Masdi; Saharuddin
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 2 (2024): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i2.304

Abstract

Abstract*

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