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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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THE EFFECT OF REGIONAL ORIGINAL REVENUE, CAPITAL EXPENDITURE AND GENERAL ALLOCATION FUNDS ON THE FINANCIAL PERFORMANCE OF DAPIL 1 DISTRICT CITY OF WEST SUMATRA PROVINCE M. Raja Rafli; Marzuki; Ristati; 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.v3i3.211

Abstract

This study aims to determine the Regional Original Income, Capital Expenditure and General Allocation Funds on the Financial Performance of the District 1 Regency/City of West Sumatra Province. The data collection technique uses secondary data in the form of financial reports accessed through the official website.www.djpk.kemenkeu.go.id. The collected data was processed using the EViews 12 program. The population used in this study was the Electoral District 1 of the Regency/City of West Sumatra Province. The sample selection technique used purposive sampling technique and obtained 11 regions for 7 years with a total of 77 sample data obtained. The data analysis method used in this study was panel data regression analysis. The results of the study found that local revenue had an effect on regional financial performance, capital expenditure had no effect on regional financial performance and general allocation funds had a negative effect on regional financial performance of Electoral District 1 of the Regency/City of West Sumatra Province.
SOCIAL MOVEMENTS AND POLICY CHANGE: UNDERSTANDING THE INTERPLAY BETWEEN ACTIVISM AND LEGISLATION Zahoor Ahmad Ahanger; Javid Ahmad Kumar; Nadeem Mohi Ud Din; Shakeel Ahmad Ahanger
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i4.212

Abstract

Social movements have long played a pivotal role in advocating for social, political, and economic change, often serving as a catalyst for policy reform. This paper examines the relationship between activism and legislation, focusing on the processes through which social movements influence policy change. By exploring key theoretical frameworks, such as Resource Mobilization Theory, Political Process Theory, and Framing Theory, the paper highlights how social movements mobilize resources, create political pressure, and shape public discourse to achieve legislative outcomes. Case studies, including the Civil Rights Movement, feminist movements, LGBTQ+ rights activism, and climate change advocacy, illustrate the practical implications of these theories. This study discusses the factors that impact the success of movements, including media influence, political environment, and leadership. Through a comprehensive analysis, this paper provides valuable insights into the complex interplay between social movements and legislative change, contributing to a deeper understanding of the role of activism in shaping public policy.
Mixed Methods Research: Application, Advantages and Challenges Josephine Oranga
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i4.213

Abstract

The mixed methods approach is a research methodology that combines qualitative and quantitative research methods in a single study to provide a more comprehensive understanding of the phenomena under study. This systematic review, thus, explores the applications, advantages and challenges associated with the utilization of the mixed methods approach through a synthesis of studies published between 2006 and 2023. Hence, the advantages of the mixed methods approach as discussed in this analysis include: comprehensive understanding of the research problem, validation of data through triangulation, flexibility and adaptability during the research process, yields rich and contextualized data, provides both depth and breadth to the study and enhances interpretation of findings. On the other hand, some of the challenges are: the need for additional financial resources and time, the need to possess expertise in both qualitative and quantitative approaches, the challenge of integrating qualitative and quantitative data and the challenge of interpreting the findings. This review, thus, concludes that the integration of both qualitative and quantitative approaches is powerful and enables researchers to tap into the strengths of both approaches (qualitative and quantitative), thereby providing a fuller, more nuanced understanding of the phenomena under study.
THE EFFECT OF LIQUIDITY, LEVERAGE, PROFITABILITY ON TAX AGGRESSIVENESS: CASE STUDY ON MANUFACTURING COMPANIES SUB PROPERTY AND REAL ESTATE SUB-SECTOR IN BEI Zaufani Putri Khairun; Jummaini; Ghazali Syamni; Nurlela
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i4.214

Abstract

This study aims to examine the effect of liquidity, leverage, and profitability on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data collection technique uses secondary data in the form of financial reports accessed from the official website www.idx.co.id and also from the website of each company. The data that has been collected is processed using eviews. The population used in this study are property and real estate companies listed on the Indonesia 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 study is panel data regression analysis. The research results found that, liquidity and leverage have no effect on tax aggressiveness, and profitability has a negative effect on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This study uses panel data to test manufacturing companies in the property and real estate sub-sector. Further research can consider the influence of these variables and expand the scope of research to other industrial sectors. The results of this study not only provide new insights into the situation of financial management in companies, but can also be a basis for further refining and developing existing theories.
LEARNER-CENTERED PEDAGOGIES: TRANSFORMING EDUCATION FOR THE 21ST CENTURY Aadil Hussain Mir
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i4.217

Abstract

Learner-centered pedagogy (LCP) is an innovative and transformative approach that shifts the traditional education model from teacher-driven instruction to a student-focused learning environment. This pedagogy emphasizes active engagement, collaboration, and personalized learning, encouraging students to take ownership of their education. Rooted in constructivist, experiential, and humanistic learning theories, LCP fosters critical thinking, problem-solving, and lifelong learning skills essential for the 21st century. Despite its numerous benefits, such as improved academic performance, increased motivation, and deeper knowledge retention, LCP faces significant challenges, including teacher resistance, assessment difficulties, and resource constraints. This paper explores the principles, strategies, benefits, and challenges of LCP, supported by theoretical frameworks and empirical evidence. Additionally, it examines successful case studies from different educational settings and discusses the future of learner-centered approaches, including the integration of technology, AI-driven personalized learning, and policy reforms. By embracing LCP, educators and policymakers can create more inclusive, adaptive, and effective educational systems that prepare students for the complexities of modern society.
FEASIBILITY ANALYSIS OF A NEW INDEPENDENT FURNITURE BUSINESS IN SYAMTALIRA BAYU DISTRICT, NORTH ACEH REGENCY Zuhra; Marzuki; Ghazali Syamni; Ristati
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i4.218

Abstract

Micro, Small and Medium Enterprises (MSMEs) have an important role in driving economic growth, including in the home furnishings industry. This study aims to analyze the feasibility of the Mandiri Baru Perabot business in Syamtalira Bayu District, North Aceh Regency, by considering market, technical, management, and financial aspects. The research method used is a quantitative approach with analysis of Payback Period (PP), Net Present Value (NPV), Net Benefit Cost Ratio (Net B/C), and Internal Rate of Return (IRR). The results of the study indicate that this business is feasible to be developed, with an NPV value of IDR 573,314,955, Net B/C of 2.54, IRR of 67.95%, and PP for 2 years 6 months 11 days. The main factors supporting the feasibility of this business include increasing market demand, operational efficiency, and maintained product quality. Thus, the Mandiri Baru Perabot business has good prospects for development in the future.
Analysis of Human Resource Management Strategy at Angkringan D'Legend Coffee UMKM Frengki Putra Ramansyah; Rahmat Idhami; Adhiba Aryantie; Leny Syahnazwa Rizka
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i4.223

Abstract

Analysis of human resource management (HR) strategies at Angkringan D'Legend Coffee UMKM aims to evaluate and formulate steps that can improve employee performance and business sustainability. In the context of UMKM, effective HR management is very important because it is directly related to productivity and innovation. This study uses a qualitative approach with a descriptive analysis method, which involves interviews with owners and employees as the main data sources.
MINI RESEARCH OF UMKM SURABAYA CHICKEN GREAT RESTAURANT (BUSINESS CAPITAL) Andini; Frengki Putra Ramansyah; Muazzinah Tunnur; Multazam; Rahmat Idhami
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i4.224

Abstract

Capital is an important component in the establishment and development of Micro, Small, and Medium Enterprises (MSMEs), especially in the culinary sector. This study analyzes the use of personal capital at Rumah Makan Ayam Geprek Surabaya as a form of MSME, with a focus on effectiveness in operational aspects and business development. Capital is divided into two types: initial capital (for equipment, renovation, and promotion) and operational capital (for raw materials, salaries, and utilities). Using a qualitative descriptive method, this study examines the competitive strategies and financial independence offered by the use of personal capital. The results show that self-funded MSMEs have higher flexibility, faster decision making, and lighter financial burdens, thus supporting sustainable business growth.
Analysis of Human Resource Management at Nasari Syariah Savings and Loan Cooperative, Lhokseumawe Vivin Mahenrato; Muhammad Fajar Hidayat; Frengki Putra Ramansyah; Akmal
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i4.226

Abstract

This study aims to analyze human resource management (HR) in the Nasari Syariah Savings and Loan Cooperative (KSP) Lhokseumawe with a focus on organizational structure, work motivation, HR training and development, and the main challenges faced. Through a field survey approach and interviews with cooperative administrators and members, it was found that the cooperative has a fairly systematic organizational structure with defined roles. In increasing work motivation, the cooperative implements a reward system that has succeeded in improving member performance. In addition, routine training and development are provided to improve the quality of sharia-based services. However, the cooperative still faces various challenges such as limited technology, difficulties in recruiting young workers, and internal conflict management. The results of this study indicate that a sharia-based strategy is an effective approach in managing cooperative HR.
THE INFLUENCE OF INFORMATION ASYMMETRY, COMPANY SIZE, AND LEVERAGE ON EARNINGS MANAGEMENT AT HANSON INTERNATIONAL TBK Aulia Rinaldi; Wahyuddin
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.227

Abstract

This research aims to determine the Influence of Information Asymmetry, Company Size, and Leverage on Earnings Management at Hanson International Tbk. The data used in this study are secondary data from PT. Hanson International Tbk for the first quarter of 2005 to the fourth quarter of 2022, resulting in 72 observations. The method used to analyze the relationship between independent variables and dependent variables is the multiple linear regression analysis method with the assistance of SPSS software. The results show that partially, information asymmetry has a positive and significant effect on earnings management at PT. Hanson International Tbk. This indicates that the higher the information asymmetry, the higher the company's earnings management will be. Company size has a positive and significant effect on earnings management at PT. Hanson International Tbk. This indicates that the larger the company size, the higher the company's earnings management will be. Leverage has a positive and significant effect on earnings management at PT. Hanson International Tbk. This indicates that the higher the leverage, the higher the company's earnings management will be. Simultaneously, Information asymmetry, company size, and leverage have a positive and significant effect on earnings management at PT. Hanson International Tbk. This indicates that the higher the information asymmetry, company size, and leverage, the higher the company's earnings management will be.

Page 19 of 22 | Total Record : 218

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