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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. 3 No. 4 (2025): April" : 15 Documents clear
AN EMPIRICAL ANALYSIS OF TAX REVENUE BUOYANCY IN JAMMU AND KASHMIR Mohd Aasif Bhat; Mohd Rafiq Khan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i1.81

Abstract

Abstract Taxation is a powerful instrument to finance the deficits of a country. Buoyancy of Tax is a degree of the sensitivity of tax incomes to economic growth. tax is said to be buoyant when revenues increase by more than one percent for a one percent rise in outputor national income (Audi, M. et. al. 2021). This paper is an attempt to examine the buoyancy of Tax revenue of J&K. The data is of time series nature covering the period from 2000- 01 to 2019-20 entirely relies on the secondary sources. The Augmented Dickey-fuller test has been used to check the unit root of the data. Ordinary least square method of regression has been used to estimate the buoyancy of tax revenue in Jammu and Kashmir. The results show that the buoyancy of all the major taxes is less than 1 except for other taxes(other taxes include many taxes).The implication is that the tax system did yield a less than 1 percent change resulting from economic activity, for every 1 percent change in GDP.
SOCIAL MOVEMENTS AND POLICY CHANGE: UNDERSTANDING THE INTERPLAY BETWEEN ACTIVISM AND LEGISLATION Zahoor Ahmad Ahanger; Javid Ahmad Kumar; Nadeem Mohi Ud Din; Shakeel Ahmad Ahanger
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i4.212

Abstract

Social movements have long played a pivotal role in advocating for social, political, and economic change, often serving as a catalyst for policy reform. This paper examines the relationship between activism and legislation, focusing on the processes through which social movements influence policy change. By exploring key theoretical frameworks, such as Resource Mobilization Theory, Political Process Theory, and Framing Theory, the paper highlights how social movements mobilize resources, create political pressure, and shape public discourse to achieve legislative outcomes. Case studies, including the Civil Rights Movement, feminist movements, LGBTQ+ rights activism, and climate change advocacy, illustrate the practical implications of these theories. This study discusses the factors that impact the success of movements, including media influence, political environment, and leadership. Through a comprehensive analysis, this paper provides valuable insights into the complex interplay between social movements and legislative change, contributing to a deeper understanding of the role of activism in shaping public policy.
Mixed Methods Research: Application, Advantages and Challenges Josephine Oranga
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i4.213

Abstract

The mixed methods approach is a research methodology that combines qualitative and quantitative research methods in a single study to provide a more comprehensive understanding of the phenomena under study. This systematic review, thus, explores the applications, advantages and challenges associated with the utilization of the mixed methods approach through a synthesis of studies published between 2006 and 2023. Hence, the advantages of the mixed methods approach as discussed in this analysis include: comprehensive understanding of the research problem, validation of data through triangulation, flexibility and adaptability during the research process, yields rich and contextualized data, provides both depth and breadth to the study and enhances interpretation of findings. On the other hand, some of the challenges are: the need for additional financial resources and time, the need to possess expertise in both qualitative and quantitative approaches, the challenge of integrating qualitative and quantitative data and the challenge of interpreting the findings. This review, thus, concludes that the integration of both qualitative and quantitative approaches is powerful and enables researchers to tap into the strengths of both approaches (qualitative and quantitative), thereby providing a fuller, more nuanced understanding of the phenomena under study.
THE EFFECT OF LIQUIDITY, LEVERAGE, PROFITABILITY ON TAX AGGRESSIVENESS: CASE STUDY ON MANUFACTURING COMPANIES SUB PROPERTY AND REAL ESTATE SUB-SECTOR IN BEI Zaufani Putri Khairun; Jummaini; Ghazali Syamni; Nurlela
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i4.214

Abstract

This study aims to examine the effect of liquidity, leverage, and profitability on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data collection technique uses secondary data in the form of financial reports accessed from the official website www.idx.co.id and also from the website of each company. The data that has been collected is processed using eviews. The population used in this study are property and real estate companies listed on the Indonesia 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 study is panel data regression analysis. The research results found that, liquidity and leverage have no effect on tax aggressiveness, and profitability has a negative effect on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This study uses panel data to test manufacturing companies in the property and real estate sub-sector. Further research can consider the influence of these variables and expand the scope of research to other industrial sectors. The results of this study not only provide new insights into the situation of financial management in companies, but can also be a basis for further refining and developing existing theories.
LEARNER-CENTERED PEDAGOGIES: TRANSFORMING EDUCATION FOR THE 21ST CENTURY Aadil Hussain Mir
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i4.217

Abstract

Learner-centered pedagogy (LCP) is an innovative and transformative approach that shifts the traditional education model from teacher-driven instruction to a student-focused learning environment. This pedagogy emphasizes active engagement, collaboration, and personalized learning, encouraging students to take ownership of their education. Rooted in constructivist, experiential, and humanistic learning theories, LCP fosters critical thinking, problem-solving, and lifelong learning skills essential for the 21st century. Despite its numerous benefits, such as improved academic performance, increased motivation, and deeper knowledge retention, LCP faces significant challenges, including teacher resistance, assessment difficulties, and resource constraints. This paper explores the principles, strategies, benefits, and challenges of LCP, supported by theoretical frameworks and empirical evidence. Additionally, it examines successful case studies from different educational settings and discusses the future of learner-centered approaches, including the integration of technology, AI-driven personalized learning, and policy reforms. By embracing LCP, educators and policymakers can create more inclusive, adaptive, and effective educational systems that prepare students for the complexities of modern society.
FEASIBILITY ANALYSIS OF A NEW INDEPENDENT FURNITURE BUSINESS IN SYAMTALIRA BAYU DISTRICT, NORTH ACEH REGENCY Zuhra; Marzuki; Ghazali Syamni; Ristati
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i4.218

Abstract

Micro, Small and Medium Enterprises (MSMEs) have an important role in driving economic growth, including in the home furnishings industry. This study aims to analyze the feasibility of the Mandiri Baru Perabot business in Syamtalira Bayu District, North Aceh Regency, by considering market, technical, management, and financial aspects. The research method used is a quantitative approach with analysis of Payback Period (PP), Net Present Value (NPV), Net Benefit Cost Ratio (Net B/C), and Internal Rate of Return (IRR). The results of the study indicate that this business is feasible to be developed, with an NPV value of IDR 573,314,955, Net B/C of 2.54, IRR of 67.95%, and PP for 2 years 6 months 11 days. The main factors supporting the feasibility of this business include increasing market demand, operational efficiency, and maintained product quality. Thus, the Mandiri Baru Perabot business has good prospects for development in the future.
Analysis of Human Resource Management Strategy at Angkringan D'Legend Coffee UMKM Frengki Putra Ramansyah; Rahmat Idhami; Adhiba Aryantie; Leny Syahnazwa Rizka
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i4.223

Abstract

Analysis of human resource management (HR) strategies at Angkringan D'Legend Coffee UMKM aims to evaluate and formulate steps that can improve employee performance and business sustainability. In the context of UMKM, effective HR management is very important because it is directly related to productivity and innovation. This study uses a qualitative approach with a descriptive analysis method, which involves interviews with owners and employees as the main data sources.
MINI RESEARCH OF UMKM SURABAYA CHICKEN GREAT RESTAURANT (BUSINESS CAPITAL) Andini; Frengki Putra Ramansyah; Muazzinah Tunnur; Multazam; Rahmat Idhami
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i4.224

Abstract

Capital is an important component in the establishment and development of Micro, Small, and Medium Enterprises (MSMEs), especially in the culinary sector. This study analyzes the use of personal capital at Rumah Makan Ayam Geprek Surabaya as a form of MSME, with a focus on effectiveness in operational aspects and business development. Capital is divided into two types: initial capital (for equipment, renovation, and promotion) and operational capital (for raw materials, salaries, and utilities). Using a qualitative descriptive method, this study examines the competitive strategies and financial independence offered by the use of personal capital. The results show that self-funded MSMEs have higher flexibility, faster decision making, and lighter financial burdens, thus supporting sustainable business growth.
THE INFLUENCE OF LOCAL REVENUE, CAPITAL EXPENDITURE, AND BALANCE FUNDS ON REGIONAL FINANCIAL INDEPENDENCE IN ACEH PROVINCE Alya Maulisa; Muttaqien; Ghazali Syamni; Wahyuddin
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.230

Abstract

This study aims to analyze the effect of Regional Original Revenue (PAD), Capital Expenditure, and Balance Fund on Regional Financial Independence in Aceh Province for the period 2012-2023. This study uses secondary data from the Aceh Government Budget Realization Report which is analyzed by multiple linear regression methods. The results showed that PAD has a positive and significant effect on Regional Financial Independence, which indicates that an increase in local revenue is able to strengthen regional financial independence. In contrast, capital expenditure has a negative and significant effect, meaning that any increase in capital expenditure tends to reduce regional financial independence, especially if it is not supported by an increase in PAD. The Balance Fund also has a negative and significant effect, which means that the greater the funds received from the central government, the lower regional financial independence. Dependence on transfer funds reflects the weak ability of regions to finance government needs independently.
THE EFFECT OF GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY (CSR), INVESTMENT DECISIONS, PROFITABILITY, AND INTEREST RATES ON STOCK PRICES IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Tasya Handayani; Husaini; Marzuki; Rico Nur Ilham
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.237

Abstract

This study aims to examine the Influence of Green Accounting (GA), Corporate Social Responsibility (CSR), Investment Decisions (PER), Profitability (ROE), and Interest Rates (SBI) on Stock Prices in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX). Research data can be accessed on the official website www.idx.co.id. The sampling method used purposive sampling and obtained a sample of 17 companies for the 2019-2023 period. The data were analyzed using Panel Data Regression with the Eviews 12 application tool. The results of the study found that GA, CSR, PER and SBI did not have a significant effect. While ROE has a positive and significant effect on stock prices.

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