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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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MARKET RATIO ANALYSIS TO ASSESS FINANCIAL CONDITION AT PT. HM SAMPOERNA, Tbk. Amru Usman; Annisa Karim Sinaga; Ade Ratna Dewi; Irhamah
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.v3i1.176

Abstract

This research was conducted with the aim of knowing how the financial performance of a company with financial analysis. Company with financial analysis. PT H.M Sampoerna Tbk has an efficient and healthy financial performance so as to increase the company's profits and achievements. Efficient and healthy so that it can increase profits and company performance. Analysis that analysis conducted at PT H.M Sampoerna includes liquidity ratios, solvency ratios, profitability ratios and activity ratios. Activity ratio. The results of this study are based on liquidity ratios proxied by Current Ratio and Quick Ratio. Quick Ratio, the company's financial performance conditions are not good. Profitability ratios proxied by Net Profit Margin, Return on Assets, and Return on Equity the company's financial performance conditions are good. Solvency ratios proxied by Debt to Total Assets Ratio and Debt to Total Equity Ratio are in good condition. the company's financial performance is good.
LIQUIDITY RATIO ANALYSIS IN MEASURING FINANCIAL PERFORMANCE BEFORE AND AFTER THE PANDEMIC COVID-19 AT PT. SELAMAT SEMPURNA TBK Rico Nur Ilham; Thasrif Murhadi; Reza Juanda; Fuadi; 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.v3i1.177

Abstract

To find out how the company's financial performance was before and during the Covid-19 pandemic, it is necessary to analyze financial reports, one of the analytical techniques is the financial ratio analysis technique. Financial ratio analysis generally consists of liquidity ratios, activity ratios, solvency ratios and profitability ratios. In this analysis, the ratio used is the liquidity ratio using the current ratio and quick ratio.This research uses secondary data where financial report data is taken from the Indonesia Stock Exchange (BEI) at www.idx.co.id The data is in the form of financial reports which are the object of this research, which consist of balance sheets and profit and loss reports for the 2018 - 2021 period. The data source used was obtained directly, namely by using financial report documents of Retail Trade Subsector companies listed on the Indonesian Stock Exchange.It can be seen that in 2018 the current ratio value of PT Selamat Selamat Tbk was found to be 394.32% and increased by 69.33% in 2019. In 2020, while the Covid-19 pandemic was taking place, it actually experienced an increase of 11.41% from in 2019. And in 2021 it experienced a decrease of 158.53% from 2020.It can be seen that in 2018 the quick ratio value was found to be 233.02% and increased by 60.72% in 2019. In 2020, while the Covid-19 pandemic was taking place, it actually experienced an increase of 101.45% from in 2019. And in 2021 it experienced a decrease of 141.98% from 2020.
ACTIVITY RATIO ANALYSIS TO ASSESS THE FINANCIAL PERFORMANCE OF PT INDUSTRI JAMU AND FARMASI SIDOMUNCUL TBK Cut Rozana Sari; Irada Sinta; Zuriani; Mohd. Heikal; 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.v3i1.178

Abstract

Activity Ratio Analysis to Assess Financial Performance in the herbal medicine and pharmaceutical industry sidomuncul Tbk which is listed on the Indonesian Stock Exchange (BEI). Financial report analysis is needed by companies to assess company performance and compare the company's condition from the previous year. One of the ratios used in conducting analysis is the activity ratio. The activity ratio is useful for analyzing the use of existing resources and to support company activities. There are several types of activity ratios that are used as measuring tools to determine a company's ability to use its assets, namely total asset turnover, working capital turnover, fixed asset turnover, inventory turnover, and accounts receivable turnover. Based on the results of calculating the activity ratio at PT. Tbk's herbal medicine and pharmaceutical industry in 2021 to 2022 shows that this company experience significant change _ in performance his activities related investment in operational . However, the results achieved are still below industry standards, which shows that the company's performance is still not good compared to other similar industries. This needs to be a company's vigilance to always improve performance and have high competitiveness .
THE INFLUENCE OF ENVIRONMENTAL ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY VALUE IN THE SECTOR MINING ON THE INDONESIAN STOCK EXCHANGE PERIOD 2020-2022 Widya Lestari Nst; Nurhasanah; Husaini
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.v3i1.179

Abstract

This research aims to determine the influence of environmental accounting and corporate social responsibility on company value. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This research sample was taken using a purposive sampling technique with four criteria which resulted in 15 companies worth observing. This research uses multiple linear regression analysis using the SPSS program. In this research, the environmental accounting variable is measured using the PROPER ranking value, the corporate social responsibility variable uses the GRI 4 index and the company value variable is measured using the Tobin's q ratio. The research results show that environmental accounting has a significant negative effect on company value. And corporate social responsibility has a significant positive effect on company value.
THE EFFECT OF SHARIA FINANCING ON COMPANY VALUE WITH PROFITABILITY AS A MODERATION VARIABLE IN SHARIA BANKING IN INDONESIA Fazliati; Zulfan; Husaini; Wardhiah
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.v3i1.180

Abstract

This research is to look at the influence of Murabahah, Mudharabah and Musyarakah on Company Value with Profitability as a moderating variable in Indonesian sharia banking for the 2019-2022 period. This research data can be accessed on the official website www.ojk.co.id. The sampling technique in this research used purposive sampling to obtain 11 companies. The data analysis technique in this research uses Panel Data Regression and MRA methods with the Eviews 10 application tool. The research results found by researchers are that Murabahah has a positive and insignificant effect on company value (PBV), Mudharabah has a positive and insignificant effect on company value (PBV), Musyarakah has a positive and significant effect on company value (PBV). Profitability is unable to moderate Murabahah, Mudharabah and Musyarakah in Indonesian sharia banking for the 2019-2022 period.
SOLVABILITY RATIO TO BOND RATING IN THE COMPANY PT. ADHI COMMUTER PROPERTIES AND SUBSIDIARIES IN 2021-2022 LISTED ON THE INDONESIAN STOCK EXCHANGE (BEI) Fadli; Irada Sinta; Rico Nur Ilham; Muhammad Multazam; Frengki Putra Ramansyah
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.v2i4.181

Abstract

Bonds are an investment instrument that is in demand by both investors and issuers because they have a fixed income that comes from interest and principal debt. The solvency ratio is an important indicator in evaluating a company's ability to meet long-term financial obligations. This research aims to evaluate the effectiveness of the solvency ratio as a tool for measuring a company's ability to fulfill long-term obligations to the company PT. Adhi Commuter Properti and its subsidiaries listed on the Indonesia Stock Exchange. The research method used is descriptive qualitative by calculating the solvency ratio (Debt to Asset Ratio and Debt to Equity Ratio) from the financial report data of the company PT. Adhi Commuter Properti and subsidiaries that issued bonds in 2021 and 2022. This research evaluates the effectiveness of the solvency ratio as a tool for measuring the company's ability to fulfill its long-term obligations, using PT. Adhi Commuter Properti and Subsidiaries as a case study. The research method used is descriptive qualitative with data analysis from the annual financial reports of companies listed on the Indonesia Stock Exchange and the bond rating database from PT. PEFINDO for the 2021-2022 period. The results of the solvency ratio analysis show a decrease in the Debt to Asset Ratio (DAR) from 64.87% (2021) to 61.11% (2022), as well as a decrease in the Debt to Equity Ratio (DER) from 193.92% (2021) to 173 .84% (2022). This indicates better management of financial risks and possible reduction in interest expenses for the company. These changes provide investors with a positive indication regarding the company's financial stability and the potential for reducing financial risks associated with liabilities. In terms of bond ratings, PT. Adhi Commuter Properti maintains its idBBB rating in 2021 and 2022, demonstrating adequate ability to pay its financial obligations.
THE INFLUENCE OF WORK DISCIPLINE AND RECRUITMENT ON EMPLOYEE PERFORMANCE AT PT. KARINDO SAKTI SOURCES THROUGH JOB SATISFACTION AS AN INTERVENING VARIABLE (At PT. Sumber Karindo Sakti) Yessica Sardina Purba
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.v3i1.183

Abstract

Based on the results of the analysis of hypothesis 1, it can be seen thatWork discipline influences job satisfaction. The results of this research are in accordance with the results of research conducted by (Nugrahaningsih & Julaela, 2022) showing that work discipline has a significant effect on job satisfaction. Based on the results of respondents' answers to the three statements contained in the research questionnaire regarding work discipline, the average respondent tended to agree and strongly agree. Where in the statement employees have awareness in carrying out company duties and regulations both in attendance and using company equipment properly. This indicates a high level of good discipline, such as employees having awareness in carrying out their work and complying with company regulations, which can influence the job satisfaction of PT employees. Source Karindo Sakti. According to(Hasibuan, 2016) that work discipline has a direct influence on employee job satisfaction, so discipline is an important factor in a company. This is considered an important factor because work discipline can influence employee job satisfaction. The higher the employee's work discipline, the higher the employee's job satisfaction. Then we also looked at the characteristics of the respondents based on age, where the majority of respondents were aged 25-35 years. This is because this age is the productive age at work. So it can be said that employees who work in the production section of PT Sumber Karindo Sakti get satisfaction at work.
THE ROLE OF THE INSPECTORATE ON FINANCIAL GOVERNANCE (SILPA) OF NORTH ACEH DISTRICT GOVERNMENT Kemala Hayati Vonna; Indra Wijaya; Julia Afrianti
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.v3i1.184

Abstract

The Inspectorate is an internal control unit (SPI) as well as an internal government supervision apparatus (APIP) which carries out management functions in the form of: supervision, control and inspection in government financial governance. The role of regional inspectorates is to ensure that spending or expenses can be accounted for, both in terms of applicable regulations and from the perspective of benefits obtained by the community. Remaining Over Budget Financing (SILPA) is an indicator for assessing compliance with budget use and at the same time as a work manifestation of the inspectorate. On the other hand, the Financial Audit Agency (BPK)'s opinion on government financial governance reports is a barometer of reliability and trust in financial reports, in the context of transparency and accountability in regional financial management. SILPA North Aceh Regency shows that so far it has shown a decline but still tends to fluctuate. On the other hand, the BPK's assessment of government financial governance shows an unqualified opinion (WTP). Referring to the results of this study, the Supervision, Control and Oversight carried out by the Inspectorate of North Aceh Regency has a negative (partial or simultaneous) and significant effect on SILPA of North Aceh Regency. In line with this, it is recommended to the North Aceh Regency Government to allocate a larger budget in order to support the inspectorate's task of realizing budget management within the North Aceh Regency Government.
ANALYSIS OF THE PROFITABILITY OF MERANG MUSHROOM FARMING IN BAKTIYA BARAT DISTRICT, NORTH ACEH DISTRICT Nisaul Husna; Jamilah; Muhammad Authar; Riani
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 4 (2023): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i4.185

Abstract

This study uses a quantitative descriptive method. From the calculation of the profitability studied, it shows that the mushroom farming has the ability and obtains a profit or profitability of 50%. This shows that the mushroom farming gets a large profit from the production activities that are cultivated. Based on the results of research and analysis of the profitability of the data that has been carried out on the mushroom farming of Mr. Tarmizi in Baktiya Barat District, North Aceh Regency, it can be concluded, among others: 1. The total costs incurred on the mushroom farming for one production process are Rp. 3,571,478.9 with details of fixed costs of Rp. 225,478.9 and variable costs of Rp. 3,346,000. With the income obtained is Rp. 7,500,000 so that's a profit of Rp. 3,928,521.1. 2. Straw mushroom farming is a farm engaged in agriculture that is able to earn a profit of 50%.
THE EFFECT OF INDEPENDENCE RATIO, FISCAL DECENTRALIZATION DEGREE AND PAD EFFECTIVENESS ON HUMAN DEVELOPMENT INDEX THROUGH ECONOMIC GROWTH IN KARIMUN REGENCY Ady Hermawan; Bambang Satriawan; Nolla Puspita Dewi
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.v3i2.186

Abstract

Human development is a development process that aims to enable humans to have more choices, especially in income, health and education where one of the benchmarks can be seen through the Human Development Index. This study aims to analyze and obtain empirical evidence on the effect of financial performance (independence level ratio, degree of fiscal decentralization, PAD effectiveness) and economic growth on the human development index in Karimun Regency. This study uses a quantitative method. The data used in this study are secondary time series data for 19 years and interviews. The data were analyzed using Structural Equation Modeling - Partial Last Square with the help of SMART PLS software version 3.0. The results of the study indicate that the independence level ratio has a positive and significant effect on the HDI. The degree of fiscal decentralization does not have a significant effect on the HDI. The effectiveness of PAD has a positive and significant effect on the HDI. Economic growth has a positive and significant effect on the HDI. The independence level ratio does not have a significant effect on economic growth. The degree of fiscal decentralization has a positive and significant effect on economic growth. The effectiveness of PAD does not have a significant effect on economic growth. The independence level ratio does not have a significant effect on the HDI through economic growth. The degree of fiscal decentralization has a positive and significant effect on the HDI through economic growth. The effectiveness of PAD does not have a significant effect on the HDI through economic growth. The HDI of Karimun Regency is influenced by the ratio of the level of independence, the degree of fiscal decentralization, the effectiveness of PAD and economic growth by 37.4%. While the economic growth of Karimun Regency is influenced by the ratio of the level of independence, the degree of fiscal decentralization and the effectiveness of PAD by 9.1%.

Page 16 of 22 | Total Record : 218

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