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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 218 Documents
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OWNERSHIP IN ISLAMIC AND ECONOMIC CONCEPTS RELATIONSHIP TO SCARCITY PROBLEMS Rodi Syafrizal; M. Yasir Nasution; Sugianto
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.127

Abstract

The problem of scarcity and limited resources (scarcity) is what is currently becoming a problem. The relationship between the concept of ownership in Islamic economics and the scarcity phenomenon in Indonesia involves various aspects, including individual ownership rights, social responsibility, and the application of sharia principles. This research aims to examine the relationship between the concept of ownership in Islamic economics and the problem of scarcity which occurs due to the unequal distribution of natural and individual wealth. This research use desciptive qualitative approach. The results of this research show that essentially everything in nature belongs to Allah SWT, humans are only recipients of a deposit to manage and empower existing treasures or resources. The concept of ownership in Islamic economics emphasizes social responsibility and wise management of natural resources. Applying these principles can help prevent overexploitation and harm to the environment. In resource empowerment, Islamic ownership emphasizes the redistribution of wealth to overcome the problem of social equality gaps.
FINANCIAL PERFORMANCE ANALYSIS USING ACTIVITY RATIOS AT PT. ADHI KARYA PERSERO TBK LISTED ON THE INDONESIAN STOCK EXCHANGE (BEI) 2021-2022 Amru Usman; Melisa; Alya Azhara; Salsabila; Putri Sri Delviani
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.128

Abstract

Financial statement analysis is the process of studying trends in financial position to determine considerations for the company's future development. The aim of this research is to determine the results of the activity ratio analysis of the financial performance of construction companies, EPC, property, real estate, infrastructure investment, PT. Adhi Karya Persero Tbk. The data analysis method is qualitative. The research results increased activity ratios, such as receivable turnover, from 4.22 in 2021 to 4.54 in 2022 at PT. Adhi Karya Persero Tbk shows that companies can collect receivables more efficiently. This can indicate better management in managing a company's assets and liquidity, which can have a positive impact on cash flow and overall financial health.
FINANCIAL PERFORMANCE ANALYSIS USING PROFITABILITY RATIO AT PT. INDOFOOD MAKMUR TBK SUCCESS. REGISTERED ON THE INDONESIAN STOCK EXCHANGE (BEI) 2021-2022 Irada Sinta; Lusi Afriliana; Riska Yanti; Zulfa Riza; Rico Nur Ilham
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.129

Abstract

Financial performance is a description of the achievements that management has achieved in carrying out its function of managing company assets each period. Financial performance is needed to measure the success of cooperatives in achieving their goals, namely increasing the welfare of members and the ability to pay debts. The financial performance of a cooperative is a reflection of the progress of the cooperative. Financial performance is usually reflected in financial reports, so that financial reports are a picture of a company at a certain time, usually arranged in periods or accounting cycles which show the financial condition that a company has achieved in a certain period.
LIQUIDITY RATIO ANALYSIS IN PREDICTING POTENTIAL FINANCIAL DIFFICULTIES AT THE COMPANY PT. ULTRAJAYA MILK INDUSTRY Rico Nur Ilham; Widodo Endi Prasetia; Cut Afra Humaira; Dina Salsabila; Irada Sinta
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.130

Abstract

The paper discusses the analysis of liquidity ratios in predicting potential financial difficulties in PT Ultrajaya Milk Industri. Liquidity ratios are used to measure the company's ability to pay short-term obligations. The research method employed is empirical research with a descriptive qualitative approach. The data used is quantitative data from secondary sources, specifically the financial statements of PT Ultrajaya Milk Industry & Trading Company Tbk. The objectives and benefits of liquidity ratios include measuring the company's ability to pay obligations, comparing inventory to working capital, and serving as a planning tool for the future. Liquidity ratios are utilized to assess a company's ability to pay third-party obligations. The analysis of liquidity ratios at PT. Ultrajaya Milk Industri, Tbk indicates that the company has a strong ability to pay debts. The company's current ratio and quick ratio are both above 100%, demonstrating an excess of current assets and the ability to pay debts. Evaluation of liquidity ratios should consider industry context, comparison with competitors, and other analyses related to the company's financial policies and strategies. It is also important to consider the balance between liquidity and long-term growth.
RELATIONSHIPS BETWEEN PROFITABILITY AND FIRM VALUE OF MANUFACTURING COMPANIES IN INDONESIA: THE QUANTILE REGRESSION APPROACH Muchtar, Darmawati; Rizqon Halal Syah Aji
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.132

Abstract

This study is attempting to examine the relation of variables using quantile regression approach. This study investigates the relationships between profitability and firm value of manufacturing companies in Indonesia by take into consideration of lagged firm performance ROA(-1) and Tobin’s Q(-1). The profitability measured by return on asset (ROA) and Tobin’s Q is as the firm value. The data of this study retrieved from Indonesia Stock Exchange (IDX) with purposive sample of 110 companies was selected for the period of 2010 to 2019. This study used two sets of quantiles regression (QREGs): 1) A set of additive quantiles regression of ROA on ROA(-1) and Tobin’s Q(-1), and 2) A set of interaction QREGs of ROA on ROA(-1), Tobin’s Q(-1) and ROA(-1)*Tobin’s Q(-1). The results find that all independent of each QREGs are jointly significant. This implies that ROA(-1) has positive significant effect on ROA, adjusted for Tobin’s Q(-1), based on each additive QREG( for = 0.1 to 0.9 at 1 percent level. Moreover, the effects of Tobin’s Q(-1) on ROA, adjusted for ROA(-1), in the nine QREGs has positive significant at 5 percent level, in the QREG(0.9). As well as the Tobin’s Q (-1) has positive significant adjusted effect on ROA, in the two QREG(0.3) and QREG(0.8). Lastly, based on the interaction QREG, ROA(-1) and ROA(-1) interact with Tobin’s Q(-1) also are jointly significant, which shows the effect of ROA(-1) is increasing with increasing scores of Tobin’s Q(-1). This indicates that last year profitability and firm value seems to have effect on current year performance.
FACTOR ANALYSIS OF DEMAND FOR INDONESIAN NICKEL EXPORTS IN EUROPE Ramadhan Razali; Fuadi; Rico Nur Ilham; Falahuddin; Rahmaniar
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.133

Abstract

The purpose of this study is to determine the demand factors for Indonesian nickel exports in Europe. Regarding the formulation of the problem in this study, what are the factors for the demand for Indonesian nickel by Europe. Although the research method used is qualitative. Based on the results of this study it can be concluded that Nickel is a silvery-white hard metal with a slight luster of gold pattern. Nickel itself is a metal that is strong, dense, durable, heat and corrosion resistant. In addition, nickel is also a metal with good conductors of electricity and heat and one of the four very important metal elements because this metal is ferromagnetic or can be said to be easily magnetized at certain room temperatures. Therefore, nickel has a variety of uses that can be utilized in a variety of products. One of them is the raw material for making cables. Nickel is a scarce natural resource, therefore countries that do not have this natural resource must import it from producing countries. At the same time, producing countries must ensure that there are no shortages.
THE DETERMINANTS OF ADVANTAGES IN OPERATIONAL COMPANIES Elwisam; Suadi Sapta Putra; Rahayu Lestari; Kumba Digdowiseiso; Nur Aishah Awi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.134

Abstract

The objective of this study is to examine the factors that contribute to a company's operational excellence using a Systematic Literature Review (SLR) methodology. The research background is motivated by a profound desire to comprehend the factors that have a substantial impact on a company's operational performance. The systematic literature review (SLR) approach was employed to examine scientific literature pertaining to the factors influencing operational excellence, thereby ensuring a methodical and unbiased study. The analysis reveals that company size, company age, and capital volume growth exert a positive and substantial impact on operational excellence. Simultaneously, the growth of investments has had an adverse effect, underscoring the importance of cautious investment management. The impact of leverage (debt ratio), tabarru' funds, and independent commissioner ratio on operational excellence is not always significant. Ultimately, a comprehensive comprehension of these factors offers valuable direction for companies in formulating efficient and flexible operational strategies. This study provides a substantial contribution to the existing body of knowledge on operational management. It emphasizes crucial factors that companies must take into account to enhance their efficiency and competitiveness. Furthermore, these discoveries establish a foundation for additional investigation and serve as a valuable resource for company executives seeking to enhance their operations amidst constantly shifting market dynamics.
THE DETERMINANTS OF PURCHASING DECISIONS Melati; Rahayu Lestari; Suadi Sapta Putra; Kumba Digdowiseiso; Khatijah Omar
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.135

Abstract

The objective of this study is to ascertain the primary factors that impact consumer buying choices within the realm of online food delivery services. The research focuses on analyzing various factors, including trust, convenience, materialism, novelty seeking behavior, product visibility, positive online reviews, and frequency of use, as the primary determining variables. The employed approach entails conducting a Systematic Literature Review (SLR) to gather, assess, and integrate the findings of prior research. The research findings indicate that the combination of trust and convenience has a substantial influence on consumer buying choices. In addition, the intensity of purchase intentions is also influenced by materialism factors and novelty-seeking behavior. The presence of product visibility and favorable online reviews seems to moderate the connection between these factors and the intention to make a purchase. The presence of this regulating factor emphasizes the significance of product visual elements and customer testimonials in shaping purchasing choices. These findings offer profound understanding of the intricate dynamics involved in consumers' decision-making process when using online food delivery services. Theoretical implications highlight the significance of these determining variables, while practical implications offer guidance for service providers and restaurants to enhance marketing strategies and customer experience in order to bolster purchase intentions. This study significantly enhances our comprehension of the determinants that impact purchasing choices in the expanding age of online food delivery services.
A LITERATURE STUDY ON THE DETERMINANTS OF CONSUMER SWITCHING BEHAVIOR Rahayu Lestari; Resti Hardini; Tri Waluyo; Kumba Digdowiseiso; Khalid Farooq
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.136

Abstract

This study seeks to investigate the factors that determine Consumer Switching Behavior by examining the influences on consumers' choices to switch between brands, products, or service providers. In order to ensure the ongoing success of a business, it is crucial to possess a comprehensive comprehension of consumer switching behavior, given the swiftly evolving market dynamics. The research methodology employed in this study utilizes a Systematic Literature Review (SLR) approach to systematically gather, curate, and analyze relevant findings from existing literature. The study findings revealed that consumer switching is primarily driven by factors such as shifting preferences, economic considerations like price and value, the costs associated with switching, negative experiences, social influence, and the reputation of brands as communicated through social media. The findings and analysis demonstrate that a more profound comprehension of these variables can assist companies in formulating marketing strategies that are both more efficient and adaptable to evolving consumer demands. Ultimately, this research greatly enhances our comprehension of consumer switching behavior dynamics, fortifies the foundation for the formulation of adaptable business strategies, and guarantees the competitiveness of companies in a fiercely competitive market. This research offers valuable insights for companies to enhance customer retention strategies and establish robust consumer relationships by examining the factors that influence consumers' decisions to switch.
THE DECOY EFFECT IN CONSUMER BEHAVIOR Rahayu Lestari; Suadi Sapta Putra; Resti Hardini; Kumba Digdowiseiso; Azlinzuraini Ahmad
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 4 (2024): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.137

Abstract

The objective of this study is to investigate and assess the influence of the Decoy effect on consumer behavior. This study focuses on the significance of comprehending the psychological elements that impact consumer buying choices, particularly through the influence of the teaser effect. The employed approach involves a Systematic Literature Review (SLR), which entails conducting a methodical and thorough search of existing literature to identify the most recent discoveries pertaining to the Decoy effect and consumer behavior. The research findings and subsequent analysis emphasize that the Decoy effect has the ability to impact consumer preferences and marketing strategies. However, it also carries the potential for manipulation and the implementation of unfair pricing policies. Evidence from the literature affirms the necessity for companies to adopt marketing strategies that prioritize ethics, transparency, and honesty in order to uphold consumer trust. The research concludes that a thorough comprehension of consumer behavior and strategic utilization of the Decoy effect is crucial for attaining favorable outcomes and mitigating potential drawbacks. Hence, this study offers valuable perspectives for businesses to create more efficient and morally sound marketing tactics within the realm of consumer behavior.

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