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Rico Nur Ilham
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riconurilham@unimal.ac.id
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Jl.Pulo Baroh No.12 Lancang Garam, Kecamatan Banda Sakti, Kota Lhokseumawe, Aceh
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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 218 Documents
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THE ROLE OF DIGITAL ASSET INVESTMENT IN COUNTRY ECONOMIC GROWTH Reza Juanda; Falahuddin; Muttaqien; Rico Nur Ilham; Frengki Putra Ramansyah; Muhammad Multazam
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.v3i2.187

Abstract

Cryptocurrency is one of the investment commodities that can generate returns and already has a permit to be traded in exchange trading through the Indonesian Commodity Futures Trading Supervisory Agency (BAPEPTI). Digital crypto assets traded in Indonesia are quite a lot through the Indodax trading company. The purpose of this study is focused on formulating a risk management process in investing in digital cryptocurrency assets. In addition, the results of this study will produce policy recommendations known as LCTR or "Legal Cryptocurrency and Tax Revenue" which are expected to be considered by the government in formulating policies on digital crypto assets so that the interests of all parties can be accommodated in order to realize maximum state revenue from trading digital crypto asset commodities. This type of research is quantitative descriptive with a research population of 10 cryptocurrency coins with the largest market caps in Indonesia, namely Cryptocurrency Bitcoin (BTC), Ethereum (ETH), Ripple (XRP), Bitcoin Cash (BCH), Litecoin (LTC), Stellar, DASH, Dogecoin, Zcash, Monero in Indonesia. The type of data in this study is time series data taken from January 2017 to December 2020 by conducting a documentation study conducted on the publication of monthly cryptocurrency transaction reports, so that a target population of 480 (4 years x 12 months x 10 coins) monthly report data was obtained for the research sample. The data analysis method in this study uses multiple linear regression and data analysis using e-views statistical software version 10.
JAKARTA ISLAMIC INDEX STOCK MARKET REACTION TO TURMOIL ISRAEL AND PALESTINE WAR Syifa Azzahra; Ristati; Marzuki; Ghazali Syamni
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.v3i2.188

Abstract

This research aims to analyze the reaction of the Jakarta Islamic Index stock market to the turmoil of the Israeli andPalestinian war. The data used in this research is secondary data from 14 samples. The sampling technique used was purposive sampling technique. The method used to analyze differences before and after the turmoil of war is the paired t test. The research results show that statistically using abnormal returns it can be concluded that there is no difference in the reaction of the Jakarta Islamic Index stock market before and after the turmoil of the Israeli and Palestinian wars with a significance value of 0.184 < 0.05. Meanwhile, by using trading volume activity, it can be concluded that there is a difference in the reaction of the Jakarta Islamic Index stock market before and after the turmoil of the Israeli and Palestinian wars with a significance value of 0.001 < 0.05. This indicates that there was a change in stock prices after the turmoil of the Israeli and Palestinian war.
THE EFFECT OF VOLUNTARY DISCLOSURE PROGRAM ON TAX RECEIPTS AT THE KABANJAHE PRIMARY TAX SERVICE OFFICE Gembira Marbun; Rita Rhubysta Br Surbakti
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.v3i2.189

Abstract

This study aims to determine the effect of the voluntary disclosure program on tax revenue at the Kabanjahe Pratama Tax Service Office. The data collection technique in this study uses a questionnaire in the form of a Likert scale. Respondents in this study are taxpayers registered at the Kabanjahe Pratama Tax Service Office. The number of taxpayers who are samples in this study is 100 respondents. The research method used in this study is purposive sampling. The analysis technique used in this study is a simple linear analysis technique. The results of the study indicate that the voluntary disclosure program has a positive and significant effect on tax revenue. This means that if the voluntary disclosure program increases, tax revenue will also increase. The conclusion in this study is that the higher the taxpayers who participate in the Voluntary Disclosure Program, the higher the tax revenue. The researcher's suggestion is that the government should further improve the Voluntary Disclosure program in order to increase tax revenues, which will increase state revenues.
IMPLEMENTATION OF SHARIA MANAGEMENT IN MICRO WAQF BANKS ON COMMUNITY WELFARE CASE STUDY IN INDONESIA AND MALAYSIA Toni Hidayat; Ahmad Murshidi Musthapa; Siti Maziah Binti Ad Rahman; Anwar Sadat Harahap; Ratna Sari Dewi; Clarisa Tarigan
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.v3i1.191

Abstract

This research is expected to provide an up-to-date description of the implementation of sharia management at Micro Waqf Banks in improving community welfare. The results of this study can be used as material for consideration by companies to develop appropriate management strategies. Management functions include planning, organizing, actuating, controlling. Planning is a process and series of activities to set goals in advance at a certain time or period and the stages or steps that must be taken to achieve certain goals. Organizing is a process and activity in the division of labor planned by members of the group, determining good work relationship between them, and providing a conducive work environment and facilities. Actuating, namely a series of activities to provide instructions from superiors to subordinates or to people who are organized in formal groups to achieve common goals. Controlling, namely supervision of every activity that is done so that it is in accordance with the plan. The concept of sharia management is universal and comprehensive. Therefore, the paradigm that is built in syari'ah management theory is the activity of thinking, planning, leading and controlling an organization to achieve the goal of maqasid syari'ah, namely realizing the benefit of all mankind. The long-term goal of this research is to contribute to Micro Waqf Banks in their roles, namely: The role of micro waqf banks through the application of sharia management to improve the welfare of the poor who do not have access to formal finance.
TESTING OF FINANCIAL PERFORMANCE CHANGES IN NATIONAL FINANCING COMPANIES IN THE PRE AND PAST COVID-19 TIMES (Study on Companies in the Sub-Sector of Financing Institutions Listed on the Indonesia Stock Exchange 2018-2022) Iklil; Rico Nur Ilham; Chairil Akhyar; Zulfan
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.v3i2.192

Abstract

This research examines the differences in financial performance before and after the COVID-19 pandemic among financial sector enterprises listed on the Indonesia Stock Exchange from 2018 to 2022. The socio-economic impact of COVID-19 has affected various sectors of the economy, including both industrial and service sectors, thereby influencing productivity and subsequent company performance. It is noteworthy that the highest growth in financial performance for financing enterprises occurred in 2022, following declines in 2019 and 2020, with a particularly drastic decrease in 2020. The independent variables in this study include financial performance, financing enterprises, liquidity ratio, solvency, profitability, and dividend payout, with COVID-19 as the dependent variable. Data collection utilized secondary data obtained from the official website of the Indonesia Stock Exchange (IDX) and the Annual Reports of each company. The study encompassed 18 sample enterprises listed on the IDX. This research employed a quantitative method, utilizing descriptive statistics and paired sample t-tests to analyze liquidity, solvency, profitability, and dividend payout using the Eviews 13. Findings indicate no significant differences in liquidity, solvency, profitability, and dividend payout ratios before and after the pandemic. These results contradict previous research findings showing varied impacts of COVID-19 on financial performance. The study concludes that financial enterprises effectively managed their assets during the pandemic. Recommendations for future research include expanding the sample size and considering additional financial performance indicators to further explore the impact of COVID-19 on financial performance.
FINANCING EFFICIENCY ANALYSIS USING DATA ENVELOPMENT ANALYSIS (DEA) APPROACH AT BANK ACEH SYARIAH Mawaddah; Muttaqien; Rico Nur Ilham; Zulfan; Frengki Putra Ramansyah
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.v3i2.193

Abstract

This study aims to analyze the level of Financing Efficiency Using the Data Envelopment Analysis (DEA) Approach at Bank Aceh Syariah. This type of research is descriptive quantitative research. The data collection technique uses secondary data in the form of financial statements accessed through the official website www.bankaceh.co.id. The collected data is processed using the STATA 17 program. The population used in this study is all financial reports of Bank Aceh Syariah. The sampling technique in this study uses saturated samples, namely the entire population. This study uses two variables, namely input variables consisting of Third-Party Funds and Fixed Assets and Financing output variables. The data analysis method used in this study is Data Envelopment Analysis. The results of the study show that there is variation in the level of efficiency during the entire 2020-2023 Period of Bank Aceh Syariah. Some branches show a high level of efficiency with a DEA score of 1, while others show varying levels of inefficiency with different DEA scores. Overall, Bank Aceh Syariah has achieved fairly efficient circumstances where the fluctuations observed reflect variations in bank performance from year to year. Despite these fluctuations, Bank Aceh Syariah continues to show a relatively good level of efficiency throughout the period. The theoretical implication of this study is to increase understanding of how DEA techniques can be used to evaluate and compare financing efficiency between units or branches in a Sharia bank. The managerial implication of this study is to assist management in making strategic decisions related to resource allocation, setting internal policies, and developing more effective financing strategies. By optimizing efficiency, banks can improve competitiveness, quality of service to customers, and long-term financial sustainability. Additionally, this study can be used as a tool for periodic performance evaluation and monitoring, ensuring that banks continue to operate at maximum efficiency.
THE INFLUENCE OF COMPANY SIZE, SOLVENCY, PROFITABILITY AND AUDIT OPINION ON AUDIT DELAY (STUDY ON PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE IDX IN 2019-2023) Silfia Citra; Rico Nur Ilham; Darmawati Muchtar; Nurlela
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.v3i2.194

Abstract

This research aims to analyze the influence of company size, solvency, profitability, and audit opinion on audit delay in property and real estate companies listed on the IDX in 2019-2023. This research uses secondary data obtained from the financial reports of selected property and real estate companies using purposive sampling techniques. The sample from this research is 51 companies from 2019-2023 with 255 observations. The data analysis method used is panel data regression with a fixed effect model. The results show that company size, Debt To Asset Ratio (DAR) and audit opinion have a positive and insignificant effect on audit delay. Profitability as measured by Return On Assets (ROA) has an significant negative effect on audit delay, the higher the level of profitability, the smaller the audit delay.
PERCEPTION OF PADDY RICE FARMERS TOWARDS THE USE OF IRRIGATION FACILITIES IN IMPROVING REGIONAL FINANCIAL PERFORMANCE "Case Study of Indonesia and Malaysia" Leni Handayani; Alistraja Dison Silalahi; Sri Wahyuni; Dian Habibie; Mariam Setapa; Tismazammi Mustafa
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.v3i1.195

Abstract

This study aims to determine the perception of farmers towards the use of irrigation facilities in an effort to increase the income of paddy rice farmers (Case Study: Paddy Rice Farmers in Indonesia and Malaysia. The method used with the Likert scale is a scale used to measure, behavior, attitude or opinion of a person or group regarding a social event or phenomenon. The results of the study show that the perception of paddy rice farmers towards the use of irrigation facilities in Indonesia, that the highest Score Index is found in the use of fertilizer (98%). With the use of irrigation facilities, it is more economical to use fertilizers. The respondents' answers were 9 (30%) farmers who stated that they strongly agreed, 12 (40%) stated that Sutuju and 9 (30%) stated that they were Neutral and the lowest score index was in the use of pesticides (75%). The use of irrigation facilities can reduce the use of pesticides. The respondents' answers were 5 (16.7%) farmers who stated that they strongly agreed, 15 (50%) stated that Sutuju and 10 (33.3%) stated that they were neutral. The perception of paddy rice farmers towards the use of irrigation facilities in Malaysia, that the highest Score Index is found in the land area (98%). The more land planted with rice paddies using irrigation facilities, the higher the production. The respondents' answers were 28 (93.3%) farmers who stated that they strongly agreed, 2 (6.67%) stated that they agreed and it was easier to manage land that uses irrigation facilities. The respondents' answers were 26 (86.6%) farmers who stated Strongly Agree, 4 (13.3%) stated Sutuju, so with the hope that all rice farmers want irrigation and the lowest score index is in the use of pesticides (78%).
THE INFLUENCE OF RISK PERCEPTION, FINANCIAL LITERACY, AND BEHAVIORAL MOTIVATION ON INVESTMENT DECISIONS OF INVESTORS AT PT. MIRAE ASSET SECURITIES INDONESIA GALLERY MEDAN Januar Samuelson Gea; Syahyunan; Nisrul Irawati
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.v3i2.196

Abstract

This research aims to analyze the influence of risk perception, financial literacy, and behavioral motivation on investment decisions among investors at PT Mirae Asset Sekuritas Indonesia Galeri Medan. The research method employed is a causal associative study using a quantitative approach. The study population consists of 518 investors who have invested with PT Mirae Asset Sekuritas Indonesia Galeri Medan. The sampling technique used is nonprobability sampling via simple random sampling, resulting in 84 respondents as the research sample. Data collection was carried out by distributing questionnaires to the participants. The research findings indicate that simultaneously, the variables of risk perception, financial literacy, and behavioral motivation significantly influence investment decisions at PT Mirae Asset Sekuritas Indonesia Galeri Medan. Partially, risk perception has a non-significant negative effect on investment decisions at PT Mirae Asset Sekuritas Indonesia Galeri Medan, financial literacy has a significant positive influence on investment decisions at PT Mirae Asset Sekuritas Indonesia Galeri Medan, and behavioral motivation has a non-significant positive effect on investment decisions at PT Mirae Asset Sekuritas Indonesia Galeri Medan.
ANALYSIS OF MARKET ANOMALY JANUARY EFFECT ON PROPERTY AND REAL ESTATE STOCK ISSUERS IN INDONESIA Muhammad Dava Rizki; Ghazali Syamni; Husaini; Darmawati Mukhtar
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.v3i2.198

Abstract

This study was conducted to analyze the behavior of the January Effect on property and real estate companies on the Indonesia Stock Exchange. The data used are secondary data on 74 property and real estate companies daily using purposive sampling techniques. All data are accessed from www.idx.co.id and. All data has been collected and tabulated in the form of monthly data. The data analysis method used is the Mann-Whitney difference test method. The results of the study found that there was no significant abnormal return. Thus, the findings of this study indicate that there was no January Effect phenomenon, meaning that the market is efficient.

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