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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. 4 No. 1 (2025): July" : 15 Documents clear
THE INFLUENCE OF WORKING CAPITAL MANAGEMENT AND SALES GROWTH ON PROFITABILITY AT PT. PANJI ANUGERAH SENTOSA MEDAN IN 2022-2024 Alya Azizah; Toni Hidayat; Wan Dian Safina; Muhammad Rahmat
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.v4i1.257

Abstract

This study aims to analyze and gain a deep understanding of the effect of working capital management and sales growth on profitability at PT. Panji Anugerah Sentosa Medan during the period 2022 to 2024. The population in this study consists of the company's annual financial statements, including the balance sheet and income statement for that period. The sampling technique used is total sampling, where all available data is used as a research sample. The approach used in this study is quantitative, utilizing primary and secondary data obtained from the company's annual financial statements. To analyze the data, a multivariate analysis method was applied using multiple linear regression. The results of the analysis show that based on the partial t-test, the working capital management variable has a significance value of 0.00 and a regression coefficient of 4.718. This indicates that working capital management has a positive and significant effect on the company's profitability as measured by the Return On Asset (ROA) ratio. Meanwhile, the sales growth variable shows a significance value of 0.137 and a regression coefficient of -1.526, which indicates that sales growth does not have a significant effect on the company's profitability based on the ROA ratio.
MARKETING STRATEGY AND FINANCIAL LITERACY IN CONTEMPORARY COFFEE BUSINESSES IN MEDAN CITY Fadila Zikri; Rina Asnita Damanik; Rosmawati Br Sipayung; M Ramadhani Syah Chandra; Fauzan Ananda H; Rukmini
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.v4i1.258

Abstract

The contemporary coffee business in Medan City is experiencing significant growth in line with the increasing lifestyle of urban people who make coffee not only as a consumption need, but also as part of social and lifestyle trends. This study aims to examine in-depth the marketing strategies applied by contemporary coffee businesses and how the level of financial literacy affects the management and sustainability of their businesses.The research used a descriptive qualitative approach with data collection techniques in the form of in-depth interviews with several coffee business owners and managers in Medan City, direct observation in the field. The results showed that although most business owners have been able to effectively utilize modern marketing strategies to increase brand visibility and sales volume, there are significant weaknesses in terms of business financial management. The low level of financial literacy means that many businesses do not have systematic financial reports, have difficulty separating personal and business finances, and have difficulty planning for business expansion. Therefore, improvement efforts are needed through training, workshops, and mentoring from related institutions. The integration of innovative marketing strategies with good financial management is believed to optimize the competitiveness and sustainability of contemporary coffee businesses Medan City.
THE EFFECT OF ASSET STRUCTURE, SALES GROWTH AND NET PROFIT MARGIN ON THE CAPITAL STRUCTURE OF INFRASTRUCTURE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2019–2023 Ayu Namira Sasti; Wardhiah; Darmawati Muchtar; Zulfan
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.v4i1.260

Abstract

The purpose of this study is to determine the effect of asset structure, sales growth, and net profit margin on the capital structure of infrastructure companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data used in this study are secondary data. The population in this study was 58 companies and the sample used was 26 companies selected using purposive sampling technique, resulting in a total of 150 observations. The data analysis method used was panel data regression. The results of the study indicate that partially the asset structure has a negative and insignificant effect on the capital structure of infrastructure companies for the 2019-2023 period. Meanwhile, sales growth has a negative and significant effect on the capital structure of infrastructure companies for the 2019-2023 period and net profit margin has a negative and significant effect on the capital structure of infrastructure companies for the 2019-2023 period.
THE EFFECT OF PROFITABILITY, COMPANY GROWTH, BUSINESS RISK, MANAGERIAL OWNERSHIP AND INSTITUTIONAL OWNERSHIP ON DEBT POLICY IN SUB-MINING COMPANIES COAL SECTOR LISTED ON THE IDX Heri Susan; Jummaini; Marzuki; Zulfan
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.v4i1.263

Abstract

This study aims to determine the effect of profitability, company growth, business risk, managerial ownership, and institutional ownership on debt policy in mining companies listed on the Indonesia Stock Exchange. The data used in this study are secondary data from 16 mining companies listed on the Indonesia Stock Exchange. The method used to analyze the relationship between the independent variables and the dependent variable is the panel data regression method. The results of the study indicate that profitability has a positive and significant effect on debt policy in coal mining companies listed on the Indonesia Stock Exchange. Company growth has a positive and significant effect on debt policy. Business risk has a negative and significant effect on debt policy. Managerial ownership has no significant effect on debt policy. Institutional ownership has no significant effect on debt policy. Overall, profitability, company growth, business risk, managerial ownership, and institutional ownership have a positive and significant effect on debt policy.
DETERMINATION OF STOCK PRICE VOLATILITY IN CHEMICAL GOODS SUB-SECTOR COMPANIES ON THE INDONESIA STOCK EXCHANGE IN THE 2020-2023 PERIOD Siti Zahara; Chairil Akhyar; Ristati; Zulfan
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.v4i1.264

Abstract

This study aims to analyze the effect of financial and macroeconomic variables on stock price volatility in chemical sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. The population in this study were chemical sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The research sample was 15 chemical sub-sector companies obtained using purposive sampling technique. The data collection technique used was documentation. Data analysis was carried out using panel data regression analysis technique using E-views. The results of the study showed that partially the current ratio variable did not have a negative and insignificant effect on stock price volatility. Return on assets, inflation and interest rates did not have a positive and insignificant effect on stock price volatility in chemical sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period.

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