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Rico Nur Ilham
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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 EFFECT OF ECONOMIC GROWTH AND INFLATION ON FOREIGN DIRECT INVESTMENT (FDI) IN ASEAN COUNTRIES Muttaqien; Wardhiah; Muhammad Hafizh; Frengki Putra Ramansyah; Cut Zira Maulida
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.v3i2.200

Abstract

This study aims to determine and see the effect of economic growth and inflation on foreign direct investment (FDI), besides that this study is also to analyze economic growth and inflation on FDI in ASEAN countries. The population in this study were 11 ASEAN countries but after researchers determined the criteria, researchers only took 7 samples in this study. This study uses panel data regression data analysis. The results showed that the economic growth variable had a positive and significant effect while inflation had no effect on FDI. While simultaneously economic growth and inflation affect foreign direct investment (FDI).
SUSTAINABLE SUCCESS: HOW ENVIRONMENTAL PERFORMANCE DRIVES PROFITABILITY: A CASE STUDY IN SRI-KEHATI COMPANIES Wardhiah; Rico Nur Ilham; Marzuki
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.v3i2.201

Abstract

The background of this research is based on the importance of environmental performance in improving the Company's image and seemingly towards sustainable profitability. This study aims to determine the influence of environmental performance on company profitability. This study uses a quantitative method with secondary data from the Company's financial statements. The data collection technique is carried out through documentation analysis, while the data analysis uses panel data analysis using E-Views. The population in this study consists of all companies listed in the SRI-Kehati Index, as many as 25 companies with a saturated sampling method that produces 75 observations. The results of the study show that partially, Environmental performance, ISO 14001 Certificate, and Environmental Cost have a positive and significant influence on the profitability of the Company. The conclusion of this study is to provide insight for managers and stakeholders about the importance of environmental performance in achieving the Company's financial performance.
PROBING FINANCIAL LITERACY LEVELS IN INDIA'S IT SECTOR: AN ANALYTICAL STUDY OF PERSONAL FINANCIAL ACUMEN Sreelakshmi SP; K.Vijayarani
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.v3i2.202

Abstract

This study explores the financial literacy levels among professionals in India's IT sector, emphasizing their personal financial acumen. As a rapidly evolving industry characterized by high incomes and dynamic career trajectories, the IT sector offers a unique demographic for analyzing financial behavior and decision-making skills. The research investigates core dimensions of financial literacy, including budgeting, savings, investment strategies, debt management, and retirement planning. Using a mixed-methods approach, the study collects quantitative data through surveys and qualitative insights via interviews to evaluate how IT professionals manage their finances amidst economic uncertainties. The findings reveal critical gaps in financial understanding, despite access to resources and education. The study also identifies correlations between financial literacy and factors such as age, income, education, and work experience. Recommendations for enhancing financial literacy through targeted programs and institutional interventions are proposed to foster financial well-being among IT professionals.
THE EFFECT OF FINANCIAL PERFORMANCE, CAPITAL STRUCTURE AND MANAGERIAL OWNERSHIP ON COMPANY VALUE IN NON-CYCLICALS CONSUMER SECTOR COMPANIES LISTED ON THE IDX Sultan Fadlullah Nuri; Rico Nur Ilham; Chairil Akhyar; Ristati
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.v3i2.203

Abstract

This research aims to analyze the influence of financial performance (NPM), capital structure (DAR), and managerial ownership (KM) on company value as measured by Tobin's Q in the non-cyclical consumer sector listed on the Indonesia Stock Exchange (BEI) for the period 2019-2023 period. The research sample consisted of 10 companies selected based on data available on the official IDX website. The method used for data analysis is panel data regression with the help of the E-Views 12 application. The research results show that financial performance (NPM) has a positive and significant effect on company value (Tobin's Q), which indicates that the higher the company's profit margin, the higher as well as the market value of the company. Apart from that, capital structure as measured by (DAR) also has a positive and significant effect on firm value (Tobin's Q), which shows that the use of debt can increase firm value through the leverage effect. On the other hand, managerial ownership (KM) does not have a significant effect on firm value (Tobin's Q), which shows that even though managers own company shares, this factor is not strong enough to influence the assessment of firm value. Overall, the findings of this research confirm that financial performance and capital structure have a positive and significant influence on company value, while managerial ownership does not have a significant influence in the context of companies in the non-cyclical consumer sector listed on the BEI.
THE EFFECT OF FINANCIAL RATIOS ON PROFIT GROWTH IN CONSUMER INDUSTRY SECTOR COMPANIES LISTED ON THE IDX Ravina; Chairil Akhyar; Darmawati Muchtar; Jummaini
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.v3i2.205

Abstract

The rapid development of the consumer goods industrial sector in Indonesia, especially in an economic context driven by high demand for consumer goods, makes this sector very important for national economic growth. This research aims to analyze the influence of financial ratios on profit growth in consumer industry sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2023 period. The variables analyzed include profitability, liquidity, solvency and activity. The research method used is quantitative with a purposive sampling technique, with panel data that combines cross-section and time series data. The research results show that profitability (ROA), liquidity (CR), and activity (TATO) have a positive and significant effect on profit growth, while solvency (DAR) has a negative and insignificant effect. This research provides insight into the importance of managing financial ratios to increase company profit growth in the consumer industrial sector.
UNVEILING SHADOWS: A COMPREHENSIVE EXAMINATION OF VIOLENCE AGAINST WOMEN IN INDIA AND METHODOLOGICAL CHALLENGES IN RESEARCH Shabir Ahmad Lone; Irshad Ahmad Reshi; Shamweel Iqbal Dar; Nadeem Akhtar4; Mohammad Ishaq Lone
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 3 (2025): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i3.206

Abstract

This research article delves into the persistent challenge of violence against women in India, examining its various forms and societal implications. It scrutinizes the ambiguity in defining such violence and the subsequent methodological challenges in research, particularly addressing the sensitive nature of the subject. The study highlights the complex interplay of factors contributing to increased reports of sexual violence against women, including patriarchy, education, and disparities in gendered power dynamics. Despite societal changes, the normalization of violence complicates the assessment of actual increases. The paper underscores the multifaceted nature of the issue, influenced by contextual factors, intermediate factors, and societal effects. The research proposes that attempts have been made to eliminate domestic violence, yet some programs demonstrate less success. The analysis emphasizes the interconnectedness of sexual harassment with broader economic, political, and cultural contexts. Despite women's increased confidence, the reluctance to report violence persists, attributed to the normalization of such incidents. The conclusion advocates for improved legislation to address the pervasive issue effectively. The research encounters challenges in defining violence and underlines the need for enhanced research efforts to better understand gender violence and design effective interventions.
FACTORS AFFECTING TAX AVOIDANCE IN PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Ikhsan Nur Ilham; Ghazali Syamni; Wahyuddin; Husaini
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 3 (2025): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i3.207

Abstract

This study aims to examine the effect of financial distress, leverage, capital intensity and size on tax avoidance in property and real estate companies listed on the Indonesian stock exchange for the 2019-2023 period. The data collection technique uses secondary data in the form of financial reports accessed through the official website www.idx.co.id. The data that has been collected is processed using the STATA 17 programme. The population used in this study are property and real estate companies listed on the Indonesian stock exchange during the 2019-2023 period. The sample selection technique used purposive sampling technique and obtained 17 companies for 5 years with a total sample data obtained was 85 sample data. The data analysis method used in this research is panel data regression analysis. The research results found that, financial distress has no effect on tax avoidance, leverage has a positive effect on tax avoidance, capital intensity has no effect on tax avoidance, and size has a negative effect on tax avoidance in property and real estate companies listed on the Indonesian stock exchange for the period 2019-2023.
THE EFFECT OF FINANCIAL PERFORMANCE ON THE STOCK PRICE OF COMPANIES WITH EARNINGS PER SHARE AS A MODERATING VARIETY (CASE STUDY ON PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE IDX IN 2019-2023) Arya Permana Ginting; Rico Nur Ilham; Ghazali Syamni; Chairil Akhyar
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 3 (2025): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i3.208

Abstract

This research aims to determine the effect of financial performance on company share prices with earnings per share as a moderating variable (case study of property and real estate companies listed on the BEI in 2019-2023. The sample for this research is 52 property and real estate sector companies listed on Indonesia Stock Exchange (BEI) and which submitted consecutive annual financial reports during the 2019-2022 period. The analysis tool used is panel data regression using descriptive statistics, classical assumption tests and hypothesis testing has no effect on share prices in property and real estate sector companies listed on the BEI for the 2019-2023 period, then EPS is unable to influence ROA and DER on share prices in property and real estate sector companies listed on the BEI for the 2019-2023 period.
ANALYSIS BUSINESS DEVELOPMENT STRATEGY AT PT. GOTO GOJEK TOKEPEDIA, TBK. FOR LONG-TERM GROWTH POST IPO Rico Nur Ilham; Amru Usman; Wahyuddin; Tarmizi Abbas; Muttaqien
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 3 (2025): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i3.209

Abstract

Startups that are growing quickly have an impact on the Indonesian economy. Due to its high degree of excitement, Indonesia is one of the five nations with the most startups. One of them is PT. Please visit Gojek Tokopedia (GOTO). Leading an IPO on the Indonesia Stock Exchange (IDX) is one of the decisions made by GoTo to collect funding or operational capital for the firm. The capital cycle, clearly, cannot be detached from the systems chosen by the organization. Internal and external environment analyses are the two components of corporate growth plans. This study employed the descriptive qualitative approach, and the methodology of data collection entailed reading evaluations of scientific literature.
THE INFLUENCE OF REGIONAL ORIGINAL INCOME, GENERAL ALLOCATION FUND, SPECIAL ALLOCATION FUND ON CAPITAL EXPENDITURE OF PROVINCES IN SUMATRA AND JAVA Ahgniya Putra; Marzuki; Wahyuddin Albra; Nurlela; Rico Nur Ilham
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 3 (2025): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i3.210

Abstract

This study aims to determine and analyze the effect of Regional Original Revenue, General Allocation Fund, Special Allocation Fund on Capital Expenditure of Provinces in Sumatra and Java Island. The method used to analyze the effect between the independent and dependent variables is panel data regression analysis, namely using the Eviews-10 application. The population in this study were all provinces on the islands of Sumatra and Java. The sample in this study amounted to 16 provinces, 10 provinces located on the island of Sumatra and 6 provinces located on the island of Java. The results show that local revenue has a positive and significant effect on capital expenditure in Provisions throughout Sumatra and Java. General allocation funds have no positive and insignificant effect on capital expenditures in Provisions throughout Sumatra and Java Island. Special allocation funds have no positive and insignificant effect on capital expenditures in the provinces of Sumatra and Java.

Page 18 of 22 | Total Record : 218

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