cover
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)
ISSN : -     EISSN : 2962973X     DOI : https://doi.org/10.54443/jaruda
Core Subject : Economy,
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.
Articles 218 Documents
ENHANCING SOCIAL EQUALITY THROUGH INCLUSIVE GREEN ECONOMIC POLICIES: A HOLISTIC MODEL FOR BALANCED DEVELOPMENT AND COMMUNITY EMPOWERMENT Ratna; Khairil Anwar; Aiyub Yahya; Maisyura
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i1.162

Abstract

This research aims to develop a policy model integrating community empowerment and green economic development to achieve social equity and environmental sustainability. Through an in-depth literature review, the study identifies key components of the policy model, factors influencing successful implementation, and innovative governance mechanisms. The proposed model consists of four main components: community asset mapping, capacity building, community-based green economy initiatives, and participatory monitoring systems. Key success factors include local leadership, resource access, supportive policies, multi-stakeholder partnerships, and community awareness. Proposed innovative governance mechanisms include community green economy councils, benefit-sharing systems, and participatory digital platforms. This research contributes theoretically by integrating concepts of community empowerment and green economy, while offering practical guidance for policymakers. Although limited to literature analysis, the findings provide a comprehensive framework for implementing community-centered and environmentally friendly sustainable development policies.
INVESTIGATING THE PRACTICES AND STRATEGIC IMPLEMENTATION OF GREEN HUMAN RESOURCE MANAGEMENT IN ORGANIZATIONS Aajaz Ahmad Hajam; Alphonsa S John; Shukurov Rustam Ergash O’g’li; Muyassar Raxmonova Abdufattohovna; Narziyeva Visola; Rakhmatullayeva Sogdiana
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.163

Abstract

The accelerating pace of global industrialization has heightened the need for enhancing employee engagement, motivation, retention, brand value, and reducing labor turnover. Concurrently, increasing environmental risks and ecological imbalances have prompted stakeholders to urgently pursue environmental sustainability. Green Human Resource Management (Green HRM) has emerged as an innovative strategy that aligns human resource management with environmental sustainability. This study aims to elucidate the concept of Green HRM, its benefits, the policies and practices adopted by organizations, and the impact of Green HRM on traditional HR alternatives.
THE INFLUENCE OF FINANCIAL KNOWLEDGE ON FINANCIAL BEHAVIOR IN GENERATION Z WITH SELF-EFFICACY AND FINANCIAL ATTITUDE AS MEDIATORS Hendra Raza; Suhendri; Ikhyanuddin; Rico Nur Ilham
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.166

Abstract

This research aims to explore the influence of financial knowledge on financial behavior in Generation Z by considering the mediating role of self-efficacy and financial attitudes. Generation Z is a young generation who grew up in the era of digital technology and has a big influence on the future economy. Financial knowledge is an important key in understanding how Generation Z manages their own finances. The research results show that financial knowledge has no effect on financial behavior. In addition, self-efficacy and financial attitudes also positively mediate the relationship between financial knowledge and financial behavior, indicating that Generation Z who have high self-confidence in managing finances tend to have better financial behavior and emphasize the importance of positive attitudes towards finance in forming wise behavior in financial management
FIRM VALUE IN IDX: EFFECT OF GREEN BANKING DISCLOSURE, EARNING QUALITY AND INTELLECTUAL CAPITAL Hasatiru Auwa; Ghazali Syamni; Darmawati Muchtar; Muttaqien
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.167

Abstract

This research aims to empirically test the influence of green banking, profit quality and intellectual capital on banking firm value as proxied by Price to Book Value (PBV) in banks listed on the Indonesia Stock Exchange during the 2018-2022 period. The data in this research was accessed on the official website www.idx.co.id. The sample used in this research was 42 companies. The data analysis method in this research uses the panel data regression analysis method with the Stata 17 application tool. The research results found that green banking has a negative and significant effect on firm value. This is because investors have not responded well to green banking, besides that the costs for implementing green banking are quite large so companies have not been able to optimize it. Meanwhile, the quality of profits and intellectual capital have no effect on firm value. This is because the quality of profits and intellectual capital has not been responded well by investors. Firm value can explain the firm's future prospects and can be used to assess it as a whole. Investors can make decisions about investing by looking at the firm's share price and the amount of assets produced by the firm.
THE INFLUENCE OF ORGANIZATIONAL COMMITMENT, JOB RISK AND WAGE LEVELS ON JOB SATISFACTION PT EMPLOYEES NINJA EXPRESS BRANCH TEBING TINGGI CITY Rodi Syafrizal
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.168

Abstract

The purpose of this research is to determine the influence of organizational commitment, work risk and wage levels on job satisfaction of PT employees. Ninja Express Tebing Tinggi City branch. The population in this study were all employees of PT. Ninja Express branch of Tebing Tinggi City works as a courier with 44 respondents. The data source in this research comes from primary data, namely from the results of collecting questionnaires filled in directly by respondents. Hypothesis testing uses multiple regression analysis on the SPSS version 25 application. The results of this study show that partially organizational commitment and work risk do not have a significant effect on employee job satisfaction at PT. Ninja Express Tebing Tinggi City Branch. Meanwhile, the wage level influences the job satisfaction of PT employees. Ninja Express Tebing Tinggi City Branch. Simultaneously or together, organizational commitment, work risk and wage levels influence PT employee job satisfaction. Ninja Express Tebing Tinggi City Branch.
ANALYSIS OF FARMERS' PARTICIPATION IN THE RICE FARMING INSURANCE PROGRAM (AUTP) IN SILAU RAKYAT VILLAGE, SEI RAMPAH DISTRICT, SERDANG BEDAGAI DISTRICT Eva Wardah; Adhiana; Setia Budi; Zulfathi Sidhqi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.171

Abstract

The agricultural sector is always faced with risks and uncertainties that can harm farmers. Therefore, there is a need for systematic and institutionalized efforts to reduce these risks and uncertainties, namely through agricultural insurance. This study aims to analyze the factors that influence farmers' participation in the AUTP program. This study involved 60 respondents. To analyze the level of farmers' participation in AUTP program, it is calculated using Likert Summated Rating scale and to analyze the factors influencing farmers' participation in AUTP program using multiple linear analysis method. The results of the study show that the factors that influence farmers' participation in the AUTP program in Silau Rakyat Village, simultaneously all independent variables have a significant effect on the dependent variable. However, partially, only the variables of income, farming experience, AUTP information, program benefits, and frequency of crop failure have a significant effect on farmers' participation in the AUTP program, while the variables of land area, socialization, and frequency of socialization have no significant effect on farmers' participation in the AUTP program in Silau Rakyat Village.
THE INFLUENCE OF PRODUCT QUALITY, BRAND IMAGE AND PRODUCT DESIGN ON THE DECISION TO PURCHASE AN IPHONE (Case Study of Fdstore Customers in Tebing Tinggi City) Benhart Nainggolan; Suwadi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.172

Abstract

This research aims to determine the influence of product quality, brand image and product design on iPhone purchasing decisions (case study of customers of the Fdstore store in Tebing Tinggi City). The research method used is a quantitative method using SPSS version 25.00. The technique for determining the sample size used a total sampling of 56 respondents, namely consumers who bought iPhones at the Fdstore shop in Tebing Tinggi City. The sampling technique for this research uses accidental sampling. The analytical method used in this research is multiple linear regression analysis and hypothesis testing. The results of this research are 1) product quality influences purchasing decisions, 2) brand image influences purchasing decisions, 3) product design influences purchasing decisions, 4) product quality, brand image and product design simultaneously influence purchasing decisions.
THE INFLUENCE OF TASTE AND PERCEPTION OF QUALITY ON PURCHASING DECISIONS THROUGH PURCHASE INTENTION AS AN INTERVENING VARIABLE (CASE STUDY OF MIMI RESTAURANT CUSTOMERS, TEBING TINGGI CITY) Rumiris Siahaan; Rizki Wulanita; Rahmawati Purba
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 2 (2024): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i2.173

Abstract

This research aims to find out how taste and perceived quality influence purchasing decisions through purchase intention as an intervening variable (case study of customers at Mimi Restaurant, Tebing Tinggi City). The population in this research is Mimi Restaurant customers, with an average of 1520 customers per month. In determining the sample size, the Slovin formula was used, namely 75 respondents. The regression analysis method used is multiple linear regression and to test the hypothesis the t test and path analysis test are used. The research data were analyzed or processed using the SPSS version 25 program. From the results of this research it can be concluded that taste influences the purchase interest variable, perceived quality influences the purchase interest variable, taste influences the purchase decision variable, quality perception influences the purchase decision variable. purchase decision, purchase interest has no effect on the purchase decision variable, purchase interest cannot mediate between the taste variable on the purchase decision, purchase interest cannot mediate between the quality perception variable on the purchase decision.
ANALYSIS OF POVERTY, UNEMPLOYMENT AND COMMUNITY CONFLICT ON CRIME IN BINJAI CITY Yuanda Afandi; Jariah Abubakar; Asnawi; Ichsan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.174

Abstract

The study was conducted to analyze the extent to which social conditions such as poverty, unemployment, and local conflicts affect the occurrence of crime. The study was conducted in Binjai city, North Sumatra. This study uses secondary data in time series form covering a period of 22 years from 2001 to 2022. EViews 10 multiple regression analysis was used for the data processing model. The results show that poverty variable has a partial negative insignificant effect on crime, unemployment variable has a positive insignificant effect and community conflict variable has a positive significant effect on crime.Community conflict variable is the major factor affecting crime in Binjai city. Meanwhile, variables such as poverty, unemployment and conflicts in society have a positive and significant impact on the crime rate in Binjai city.
LIQUIDITY AND PROFITABILITY RATIO ANALYSIS TO ASSESS THE COMPANY’S FINANCIAL PERFORMANCE AT PT. BANK RAKYAT INDONESIA (PERSERO) TBK. Tarmizi Abbas; Wahyuddin Albra; Machfud; Wardhiah; Khairil Anwar
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.175

Abstract

A bank is a business entity that collects funds from the public, and distributes them to the public in the form of credit with the aim of improving the standard of living of many people. Lately it is increasingly popular with the term healthy bank or unhealthy bank. The health of a bank can be seen from the ability of a bank to carry out banking operations normally and be able to fulfill all obligations properly in accordance with applicable banking regulations. The company's financial performance is closely related to the measurement and appraisal of performance within a company. The purpose of the company's ratio analysis is to know the level of liquidity, know the level of solvency, know the level of profitability, and know the level of stability. The profitability ratio that will be used to assess Bank Rakyat Indonesia's financial performance is classified into several parts, including Net Profit Margin, Return On Assets, and Return On Equity.