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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 10 Documents
 1 
Search results for , issue "Vol. 3 No. 3 (2025): January" : 10 Documents clear
UNPACKING THE COMPLEXITIES OF ECONOMIC SYSTEMS: EXPLORING TRENDS, CHALLENGES AND SOLUTIONS Dr. Irshad Ahmad Reshi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 3 (2025): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i4.60

Abstract

Abstract Economic systems are complex networks of interactions and interdependencies that determine the allocation of resources and the distribution of wealth. In recent years, scholars and policymakers have grappled with the challenges posed by the global economic landscape, which has been characterized by increasing inequality, volatility, and uncertainty. This research paper aims to unpack the complexities of economic systems by exploring the trends, challenges, and solutions that have emerged in the field of economics. The paper begins with an overview of the different economic systems that exist and their characteristics. It then analyzes the challenges faced by contemporary economic systems, including inequality, globalization, climate change, and technological disruption. Finally, the paper discusses some of the proposed solutions to these challenges, including social policies, trade agreements, green technologies, and innovation.
FISCAL POSITION OF THE UNION BUDGET IN INDIA DURING COVID-19 Mudasir Ahmad Ganai
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 3 (2025): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i1.83

Abstract

The present study analyzes the fiscal position as an instrument to measure the amount of government borrowing to require the financial position and their budget shortfall. This study traces the major current changes in the Indian fiscal system during the period 2019-22, though the union's Government adopt the fiscal rule to reduce the financial crisis during the epidemic period of Covid-19. However, the current study also traces the percentage of GDP decrease because of the problem of lockdown during Covid-19 and also studies the budget position in India. The paper concludes with a discussion on the composition of union government receipts and expenditure position in the current scenario and indicated the situation of fiscal and revenue deficit of the government budget. Finally argue that subsidy rationalization is the way forward to fund the much-needed health expenditures and transfers while maintaining fiscal discipline.
EXPLORING WIDOW REMARRIAGE: A STUDY OF VEDIC INDIA Rashid Manzoor Bhat; Dr. Lakmini Gamage
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 3 (2025): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i4.88

Abstract

The study revisits the contentious issue of widow remarriage in Vedic India through an in-depth analysis of various passages from Vedic texts and different interpretations posited by scholars. The findings suggest that, while it has been historically viewed marriage as an indissoluble sacrament in Hinduism, evidence regarding widow remarriage is not conclusive. Some scholars argue that widow remarriage, specifically to a deceased husband's brother, was practiced during the Vedic era. This assertion is supported by Rigvedic passages X.18.8 and X.40.2, which purportedly hint at the practice. However, this interpretation is disputed, with some arguing that these passages actually underscore practices of self-sacrifice or 'niyoga' (levirate marriage). The study further explores Atharvavedic verses suggesting the remarriage of a punarbhu or a betrothed woman, not a widow. The research therefore suggests that Vedic texts did not explicitly endorse widow remarriage. It argues for a nuanced understanding of ancient customs and societal norms, highlighting the need for more rigorous and context-sensitive interpretations of Vedic texts.
INNOVATIVE APPROACHES TO TOURISM RISK MANAGEMENT: INCREASING RESILIENCE AND ADAPTATION TO CRISIS Marbawi; Nurfaliza; Aiyub Yahya
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 3 (2025): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i3.159

Abstract

The tourism industry is increasingly vulnerable to various crises, such as natural disasters, political instability, and health emergencies. Traditional risk management approaches often focus on reactive measures and short-term solutions, failing to address the root causes of vulnerability and build long-term resilience. This study explores the limitations of traditional tourism risk management practices and investigates the potential of innovative strategies to enhance the resilience and adaptability of the tourism sector in the face of crises. Through a comprehensive literature review, the study identifies key characteristics of innovative risk management approaches, including proactive planning, systems thinking, adaptive management, and multi-stakeholder collaboration. The findings highlight the importance of effective governance structures, strong leadership, and a culture of learning and knowledge sharing in the successful implementation of these strategies. The study also reveals the critical role of technology and digital tools in enhancing resilience and adaptability, as well as the potential of community-based approaches to risk management. However, the research acknowledges the need for further investigation into the factors that enable or hinder the adoption of innovative practices in different tourism contexts, as well as the specific challenges posed by different types of crises. The study concludes by emphasizing the importance of a holistic and proactive approach to tourism risk management, engaging diverse stakeholders, and fostering a culture of resilience and adaptability. The findings provide valuable insights for tourism practitioners, policymakers, and researchers seeking to develop more effective and sustainable risk management strategies in the face of an increasingly complex and uncertain global environment.
UNVEILING SHADOWS: A COMPREHENSIVE EXAMINATION OF VIOLENCE AGAINST WOMEN IN INDIA AND METHODOLOGICAL CHALLENGES IN RESEARCH Shabir Ahmad Lone; Irshad Ahmad Reshi; Shamweel Iqbal Dar; Nadeem Akhtar4; Mohammad Ishaq Lone
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 3 (2025): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i3.206

Abstract

This research article delves into the persistent challenge of violence against women in India, examining its various forms and societal implications. It scrutinizes the ambiguity in defining such violence and the subsequent methodological challenges in research, particularly addressing the sensitive nature of the subject. The study highlights the complex interplay of factors contributing to increased reports of sexual violence against women, including patriarchy, education, and disparities in gendered power dynamics. Despite societal changes, the normalization of violence complicates the assessment of actual increases. The paper underscores the multifaceted nature of the issue, influenced by contextual factors, intermediate factors, and societal effects. The research proposes that attempts have been made to eliminate domestic violence, yet some programs demonstrate less success. The analysis emphasizes the interconnectedness of sexual harassment with broader economic, political, and cultural contexts. Despite women's increased confidence, the reluctance to report violence persists, attributed to the normalization of such incidents. The conclusion advocates for improved legislation to address the pervasive issue effectively. The research encounters challenges in defining violence and underlines the need for enhanced research efforts to better understand gender violence and design effective interventions.
FACTORS AFFECTING TAX AVOIDANCE IN PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Ikhsan Nur Ilham; Ghazali Syamni; Wahyuddin; Husaini
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 3 (2025): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i3.207

Abstract

This study aims to examine the effect of financial distress, leverage, capital intensity and size on tax avoidance in property and real estate companies listed on the Indonesian stock exchange for the 2019-2023 period. The data collection technique uses secondary data in the form of financial reports accessed through the official website www.idx.co.id. The data that has been collected is processed using the STATA 17 programme. The population used in this study are property and real estate companies listed on the Indonesian stock exchange during the 2019-2023 period. The sample selection technique used purposive sampling technique and obtained 17 companies for 5 years with a total sample data obtained was 85 sample data. The data analysis method used in this research is panel data regression analysis. The research results found that, financial distress has no effect on tax avoidance, leverage has a positive effect on tax avoidance, capital intensity has no effect on tax avoidance, and size has a negative effect on tax avoidance in property and real estate companies listed on the Indonesian stock exchange for the period 2019-2023.
THE EFFECT OF FINANCIAL PERFORMANCE ON THE STOCK PRICE OF COMPANIES WITH EARNINGS PER SHARE AS A MODERATING VARIETY (CASE STUDY ON PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE IDX IN 2019-2023) Arya Permana Ginting; Rico Nur Ilham; Ghazali Syamni; Chairil Akhyar
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 3 (2025): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i3.208

Abstract

This research aims to determine the effect of financial performance on company share prices with earnings per share as a moderating variable (case study of property and real estate companies listed on the BEI in 2019-2023. The sample for this research is 52 property and real estate sector companies listed on Indonesia Stock Exchange (BEI) and which submitted consecutive annual financial reports during the 2019-2022 period. The analysis tool used is panel data regression using descriptive statistics, classical assumption tests and hypothesis testing has no effect on share prices in property and real estate sector companies listed on the BEI for the 2019-2023 period, then EPS is unable to influence ROA and DER on share prices in property and real estate sector companies listed on the BEI for the 2019-2023 period.
ANALYSIS BUSINESS DEVELOPMENT STRATEGY AT PT. GOTO GOJEK TOKEPEDIA, TBK. FOR LONG-TERM GROWTH POST IPO Rico Nur Ilham; Amru Usman; Wahyuddin; Tarmizi Abbas; Muttaqien
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 3 (2025): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i3.209

Abstract

Startups that are growing quickly have an impact on the Indonesian economy. Due to its high degree of excitement, Indonesia is one of the five nations with the most startups. One of them is PT. Please visit Gojek Tokopedia (GOTO). Leading an IPO on the Indonesia Stock Exchange (IDX) is one of the decisions made by GoTo to collect funding or operational capital for the firm. The capital cycle, clearly, cannot be detached from the systems chosen by the organization. Internal and external environment analyses are the two components of corporate growth plans. This study employed the descriptive qualitative approach, and the methodology of data collection entailed reading evaluations of scientific literature.
THE INFLUENCE OF REGIONAL ORIGINAL INCOME, GENERAL ALLOCATION FUND, SPECIAL ALLOCATION FUND ON CAPITAL EXPENDITURE OF PROVINCES IN SUMATRA AND JAVA Ahgniya Putra; Marzuki; Wahyuddin Albra; Nurlela; Rico Nur Ilham
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 3 (2025): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i3.210

Abstract

This study aims to determine and analyze the effect of Regional Original Revenue, General Allocation Fund, Special Allocation Fund on Capital Expenditure of Provinces in Sumatra and Java Island. The method used to analyze the effect between the independent and dependent variables is panel data regression analysis, namely using the Eviews-10 application. The population in this study were all provinces on the islands of Sumatra and Java. The sample in this study amounted to 16 provinces, 10 provinces located on the island of Sumatra and 6 provinces located on the island of Java. The results show that local revenue has a positive and significant effect on capital expenditure in Provisions throughout Sumatra and Java. General allocation funds have no positive and insignificant effect on capital expenditures in Provisions throughout Sumatra and Java Island. Special allocation funds have no positive and insignificant effect on capital expenditures in the provinces of Sumatra and Java.
THE EFFECT OF REGIONAL ORIGINAL REVENUE, CAPITAL EXPENDITURE AND GENERAL ALLOCATION FUNDS ON THE FINANCIAL PERFORMANCE OF DAPIL 1 DISTRICT CITY OF WEST SUMATRA PROVINCE M. Raja Rafli; Marzuki; Ristati; Muttaqien
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 3 (2025): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i3.211

Abstract

This study aims to determine the Regional Original Income, Capital Expenditure and General Allocation Funds on the Financial Performance of the District 1 Regency/City of West Sumatra Province. The data collection technique uses secondary data in the form of financial reports accessed through the official website.www.djpk.kemenkeu.go.id. The collected data was processed using the EViews 12 program. The population used in this study was the Electoral District 1 of the Regency/City of West Sumatra Province. The sample selection technique used purposive sampling technique and obtained 11 regions for 7 years with a total of 77 sample data obtained. The data analysis method used in this study was panel data regression analysis. The results of the study found that local revenue had an effect on regional financial performance, capital expenditure had no effect on regional financial performance and general allocation funds had a negative effect on regional financial performance of Electoral District 1 of the Regency/City of West Sumatra Province.

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