cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Rico Nur Ilham
Contact Email
riconurilham@unimal.ac.id
Phone
+6281263081010
Journal Mail Official
admin@radjapublika.org
Editorial Address
Jl.Pulo Baroh No.12 Lancang Garam, Kecamatan Banda Sakti, Kota Lhokseumawe, Aceh
Location
Kota lhokseumawe,
Aceh
INDONESIA
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
 1   2 
Search results for , issue "Vol. 4 No. 1 (2025): July" : 15 Documents clear
Analysis of Human Resource Management at Nasari Syariah Savings and Loan Cooperative, Lhokseumawe Vivin Mahenrato; Muhammad Fajar Hidayat; Frengki Putra Ramansyah; Akmal
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i4.226

Abstract

This study aims to analyze human resource management (HR) in the Nasari Syariah Savings and Loan Cooperative (KSP) Lhokseumawe with a focus on organizational structure, work motivation, HR training and development, and the main challenges faced. Through a field survey approach and interviews with cooperative administrators and members, it was found that the cooperative has a fairly systematic organizational structure with defined roles. In increasing work motivation, the cooperative implements a reward system that has succeeded in improving member performance. In addition, routine training and development are provided to improve the quality of sharia-based services. However, the cooperative still faces various challenges such as limited technology, difficulties in recruiting young workers, and internal conflict management. The results of this study indicate that a sharia-based strategy is an effective approach in managing cooperative HR.
THE INFLUENCE OF INFORMATION ASYMMETRY, COMPANY SIZE, AND LEVERAGE ON EARNINGS MANAGEMENT AT HANSON INTERNATIONAL TBK Aulia Rinaldi; Wahyuddin
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.227

Abstract

This research aims to determine the Influence of Information Asymmetry, Company Size, and Leverage on Earnings Management at Hanson International Tbk. The data used in this study are secondary data from PT. Hanson International Tbk for the first quarter of 2005 to the fourth quarter of 2022, resulting in 72 observations. The method used to analyze the relationship between independent variables and dependent variables is the multiple linear regression analysis method with the assistance of SPSS software. The results show that partially, information asymmetry has a positive and significant effect on earnings management at PT. Hanson International Tbk. This indicates that the higher the information asymmetry, the higher the company's earnings management will be. Company size has a positive and significant effect on earnings management at PT. Hanson International Tbk. This indicates that the larger the company size, the higher the company's earnings management will be. Leverage has a positive and significant effect on earnings management at PT. Hanson International Tbk. This indicates that the higher the leverage, the higher the company's earnings management will be. Simultaneously, Information asymmetry, company size, and leverage have a positive and significant effect on earnings management at PT. Hanson International Tbk. This indicates that the higher the information asymmetry, company size, and leverage, the higher the company's earnings management will be.
THE EFFECT OF SALES, PRODUCTION COSTS AND TOTAL DEBT ON NET PROFIT IN REGISTERED PALM OIL PLANTATION COMPANIES ON THE INDONESIAN STOCK EXCHANGE YEAR 2017-2023 Cut Tria Faradilla; Muttaqien; Husaini; Marzuki
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.228

Abstract

This study aims to see the Effect of Sales, Production Costs and Total Debt on Net Profit in Palm Oil Plantation Companies Listed on the Indonesia Stock Exchange in 2017 - 2023. The data used are secondary data, the sampling technique used in this study is the purposive sampling technique and the selected samples are 22 companies. The method used to analyze the relationship between variables is panel data regression analysis. The results of the study indicate that partial sales have a positive and significant effect on profits in Palm Oil Plantation Companies on the Indonesia Stock Exchange. This shows that the more sales increase, the more the company's net profit increases. Production costs have no effect on profits in Palm Oil Plantation Companies on the Indonesia Stock Exchange. Debt Level has a negative and significant effect on profits in Palm Oil Plantation Companies on the Indonesia Stock Exchange. This shows that the more debt increases, the more net profit will decrease.
THE EFFECT OF CAPITAL STRUCTURE, PROFITABILITY AND CORPORATE GOVERNANCE ON COMPANY VALUE (Empirical Study on Manufacturing Companies in the Cosmetics and Household Goods Subsectors Listed on the IDX) Ristati; Riska Yanti; Wardhiah; Nurlela
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of capital structure, profitability, and corporate governance on firm value in cosmetics and household goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The method used is panel data regression analysis with a purposive sampling approach to 6 companies that meet the criteria for five years, resulting in a total of 30 observation data. The independent variables studied include Debt to Equity Ratio (DER) as a measure of capital structure, Return on Equity (ROE) as an indicator of profitability, and managerial ownership as a representation of corporate governance, while the dependent variable is Price Book Value (PBV) which reflects the value of the company. The results of the analysis show that capital structure (DER) has a positive and significant effect on firm value, Profitability (ROE) also shows a positive and significant effect on firm value, Conversely, corporate governance (KM), although important, does not show a significant effect on firm value in the context of this study. This study indicates the importance of managing capital structure and increasing profitability to increase firm value. These results are expected to provide insight for company management and investors in making strategic decisions.
THE EFFECT OF INTELLECTUAL CAPITAL, INVESTMENT OPPORTUNITY SET (IOS), BUSINESS RISK AND CORPORATE SOCIAL RESPONSIBILITY (CSR) ON COMPANY VALUE IN COMPANIES PROPERTY AND REAL ESTATE REGISTERED ON THE INDONESIAN STOCK EXCHANGE Dwi Selvi Wulandari; Husaini; Jummaini; Wardhiah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.236

Abstract

This study aims to examine the effect of intellectual capital, investment opportunity set (ios), business risk and corporate social responsibility (csr) on firm value in property and real estate companies listed on the Indonesia stock exchange. Research data can be accessed on the official website www.idx.co.id. The sampling method used purposive sampling and obtained a sample of 18 companies for the 2019-2023 period. The results found that VAIC and CSR have a positive and insignificant effect, while MBVA has a positive and significant effect and EBP has a negative and significant effect on firm value.
THE EFFECT OF POLITICAL CONNECTIONS, MULTIPLE DIRECTORSHIPS, COMPANY PERFORMANCE, AND TAX PLANNING ON EARNING MANAGEMENT IN REGISTERED STATE-OWNED COMPANIES AT BEI 2019-2022 Fizal Alharis; Razif; Mursidah; Muhammad Yusra
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.238

Abstract

This study aims to analyze the effect of political connections, multiple directorships, company performance, and tax planning on earnings management. This study used a sample of BUMN companies listed on the IDX in 2019-2022 as many as 44 samples using purposive sampling techniques totaling 11 companies with observations for 4 years. The analysis technique used here is to use multiple linear regression analysis which is processed using the IBM SPSS 26 program. The results of the study using the t test (partial) show that the variables of political connections, multiple directorships, solvency, profitability, and tax planning have no significant effect on the earnings management variable. While the liquidity variable has a significant positive effect on earnings management.
THE ROLE OF HUMAN RESOURCES IN CUSTOMER SERVICE QUALITY AT PT. BANK SUMUT MEDAN COORDINATOR BRANCH Muhammad Dimas Alfahri; Muhammad Gilang Anugrah; Alya Azizah; Dwi Indah Lestari; Melisa Zuriani Hasibuan; Julianto Hutasuhut; Toni Hidayat
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.249

Abstract

Human Resource Development is a strategic element for Bank Sumut to realize excellent service and maintain competitive advantage amidst the increasingly tight competition in the banking industry. Through structured and sustainable training and development programs, Bank Sumut equips employees with the knowledge, skills, and attitudes needed to provide the best service to customers. The main focus of human resource development includes improving communication skills, empathy, problem solving, and in-depth understanding of bank products and services. Competent employees are not only able to handle transactions efficiently, but also provide fast and precise solutions to various customer problems . Supervision and evaluation of training programs are carried out continuously to ensure their effectiveness, while awards and incentives are given to high-performing employees to strengthen the organizational culture that supports excellent service. In addition, the role of customer service and product knowledge are important components in providing valid information according to operational standards. By focusing on comprehensive human resource development , Bank Sumut ensures that every interaction with customers reflects a commitment to excellent service. This increases customer satisfaction and loyalty, strengthens the bank's reputation in the eyes of the public, and supports sustainable business growth. Competent, motivated, and customer-oriented human resources are the main key in creating a positive service experience and differentiating Bank Sumut from other financial institutions.
THE EFFECT OF RISK BASED CAPITAL, CLAIMS EXPENSE AND PREMIUM INCOME ON THE PROFIT OF CONVENTIONAL INSURANCE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019-2023. Yuyun Wahyuni; Rico Nur Ilham; Muttaqien; Ristati
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.252

Abstract

This study is to examine the effect of Risk Based Capital (RBC), Claim Expense (BK) and premium income (PP) on Profit (ROA) in conventional insurance companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The data of this research can be accessed on the official website of www.idx.co.id. The sample in this study is 9 companies. The data analysis tool in this study uses the Data Panel Regression method with the Eviews 12 application tool. The results of the study found that Risk based capital has a negative but significant effect on profit (ROA), Claim expense has a significant positive effect on profit (ROA), Premium income has a negative not significant effect on profit (ROA).
THE EFFECT OF PRICE EARNING RATIO, DIVIDEND POLICY AND FUNDING DECISIONS ON COMPANY VALUE IN THE PROPERTY AND REAL ESTATE SECTOR LISTED ON THE IDX Widya Hartanti; Rico Nur Ilham; Nurlela; Chairil Akhyar
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.254

Abstract

The purpose of this study is to determine the effect of price earning ratio, dividend policy, and funding decisions on company value in the property and real estate sector listed on the Indonesia Stock Exchange. This study uses a quantitative research type. The population is 93 companies, after purposive sampling technique, 10 companies were obtained with an observation year range from 2019 - 2023, so that there are 50 observation data. The method used in this study is panel data regression analysis. As dependent variables in this study, price earning ratio, dividend policy, funding decisions and company value as independent variables. The results of this study are that partially the price earning ratio and funding decisions have a positive and significant effect on company value, dividend policy has a positive but not significant effect on company value in the property and real estate sector listed on the Indonesia Stock Exchange (IDX).
THE EFFECT OF REWARD PROVISION ON TAXPAYERS (Individual Taxpayers in the Notary Profession in Indonesia) Muhammad Kurniawan Al Bashir Tamar; Herlin Tundjung Setijaningsih
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.255

Abstract

Tax compliance plays a crucial role in maximizing state income; nonetheless, the level of compliance among individual taxpayers in Indonesia is still quite low. Offering incentives is viewed as one of the techniques that can boost taxpayers' enthusiasm and understanding in meeting their tax responsibilities. This research intends to investigate how the provision of incentives impacts the tax compliance of individual taxpayers, particularly notaries in Indonesia. The study utilizes a quantitative method with a survey approach, collecting notary responses through Google Forms. Information was gathered via a questionnaire that had been validated for accuracy and consistency. The analysis of the data was performed using simple linear regression to evaluate how the reward variable affects the tax compliance level. The findings suggest that the provision of incentives positively and significantly influences the tax compliance of notary taxpayers.

Page 1 of 2 | Total Record : 15

 1   2 

Filter by Year

2025 2025


Reset
Filter By Issues
All Issue Vol. 4 No. 2 (2025): October Vol. 4 No. 1 (2025): July Vol. 3 No. 4 (2025): April Vol. 3 No. 3 (2025): January Vol. 3 No. 2 (2024): October Vol. 3 No. 1 (2024): July Vol. 2 No. 4 (2024): April Vol. 2 No. 3 (2024): January Vol. 2 No. 2 (2023): October Vol. 2 No. 1 (2023): July Vol. 1 No. 4 (2023): April Vol. 1 No. 3 (2023): January Vol. 1 No. 2 (2022): October Vol. 1 No. 1 (2022): July More Issue