Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)

go
Website

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

1 2 3 4 5

ANALYSIS OF THE EFFECT OF SERVICE QUALITY ON PATIENT SATISFACTION IN RSUD ACEH TAMIANG Lizan, Saiful; T. Edyansyah, T. Edyansyah; Rusydi, Rusydi; Heriyana, Heriyana
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 2 (2022): October
Publisher : PT. Radja Intercontinental Publishing

The purpose of this study was to identify and analyze the effect of service quality on patient satisfaction. The object of this research is RSUD Aceh Tamiang. This study uses a sampling technique using accidental sampling, which is a technique of determining the sample by chance, meaning that anyone who meets the researcher can be used as a sample. The analysis in this study uses multiple linear regression analysis, the results of this study indicate that partially tangible, realibility, responsiveness, assurance, and empathy variables have a positive and significant effect on patient satisfaction at RSUD Aceh Tamiang. The results of this study indicate that the tangible, realibility, responsiveness, assurance, and empathy variables simultaneously have a positive and significant effect on patient satisfaction at RSUD Aceh Tamiang.

TREND ANALYSIS OF REGIONAL ORIGINAL INCOME IN SIMEULUE REGENCY Rosyah, Lidiana; Marzuki, Marzuki; Nurlela, Nurlela; Munandar, Munandar
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 2 (2022): October
Publisher : PT. Radja Intercontinental Publishing

AbstractThis study aims to analyze the trend of local tax revenues, regional levies, separated regional wealth management results, other legitimate local revenue and zakat in the Simeulue Regency Government during the 2011-2021 period. This study uses secondary data from 2011-2021. obtained from the Realization Report of the Regional Revenue and Expenditure Budget. The data analysis method used is descriptive quantitative and trend analysis. Trend analysis in this study, is used to see the tendency ofregional taxes, regional levies, results of separated regional wealth management, other legitimate PAD and zakatin each data series during the period 2011 - 2021. The results of the study found that the trend of local taxes increased, the trend of regional levies decreased, the trend of separated regional wealth increased, other trends in legitimate pads increased and the trend of zakat increased . This shows that the increase in the realization of regional taxes, regional levies, separated regional wealth, other legal pads, and zakat increases along with the increasing trend.

THE EFFECT OF CAPITAL ADEQUACY RATIO, NON-PERFORMING FINANCING, BANK SIZE AND FINANCING TO DEPOSIT RATIO ON SHARIA BANKS PERFORMANCE IN INDONESIA Yudistira, Novaldi; Ristati, Ristati
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 2 (2022): October
Publisher : PT. Radja Intercontinental Publishing

The purpose of this study is to examine the effect of the capital adequacy ratio, non-performing financing, bank size and financing to deposit ratio on financial performance of Islamic banks in Indonesia. The data used in this study are capital adequacy ratios, non-performing financing, bank size, financing to deposit ratio and financial performance of Islamic banks in Indonesia for 2013-2020. The data is accessed through the website www.ojk.go.id Data analysis method in this study is panel data regression analysis method. The results of the study find that capital adequacy ratio has positive and significant effect on financial performance, while non-performing financing has negative and significant effect on financial performance. Bank size and financing to deposit ratio have no significant effect on financial performance.

RISK MANAGEMENT ANALYSIS BASED ON ISO 31000: 2018 CASE STUDY AT ZAURA SUPERMARKETS IN EAST ACEH Kamal Syafaqah, Cut; Ristati, Ristati
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 2 (2022): October
Publisher : PT. Radja Intercontinental Publishing

This study aims to find out how to analyze risk management based on ISO 31000:2018 in the Zaura Swalayan business. The data used in this study were structured and unstructured interviews. The method used in this study was carried out based on the ISO 31000:2018-based risk management process. The results showed thatThe risks faced by Zaura Swalayan are:bad credit,there is a damaged or defective product,accumulation of goods,wrong selling price,broken computer,the impact of the covid-19 pandemic,competition,unsatisfactory service,theft,natural disasters, andpower outage. The handling/management carried out has not been maximized due to the absence of a special team to handle/manage these risks. At Zaura Supermarketthere is no very high level of risk,there is only 1 risk with a high level of risk, there are 5 risks with a moderate level of risk, there are 5 risks with a low level of risk and there are 2 risks with a level of riskwhichvery low.

ANALYSIS OF IMPLEMENTATION OF PSAK NO. 73 ON FINANCIAL PERFORMANCE IN TRANSPORTATION SUB SECTOR COMPANIES Afni Yunita, Nur; Gesta Putri Rais, Rany; Yusra, Muhammad; Putri Amalia, Risky
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 2 (2022): October
Publisher : PT. Radja Intercontinental Publishing

This study aims to examine the impact of the implementation of PSAK No. 73 on financial performance. The sample in this study is the transportation sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2021 period. The sampling technique used was purposive sampling so that a sample of 27 companies. The results show that PSAK No. 73 as a proxy for liabilities has no significant effect on profitability and solvency ratios. PSAK No. 73 which is proxied by assets has no significant effect on the ratio of profitability and solvency. PSAK No. 73 which is proxied by equity does not have a significant effect on the profitability ratio, but has a significant effect on the solvency ratio. The coefficient of determination in this study shows a value of 0.0234 for the profitability ratio. This means that the application of PSAK No. 73 has a 2% role in the profitability ratio. As for the solvency ratio, the coefficient of determination in this study shows a value of 0.503. This means that the application of PSAK No. 73 has a role of 50.3% to the profitability ratio.

BANKRUPTCY PREDICTION ANALYSIS USING THE GROVER AND OHLSON MODELS IN WOOD AND ITS MANAGEMENT SUB-SECTOR COMPANIES THAT ARE LISTED ON THE IDX Utami, Reni Restriani; Ichwan Musa, Muh.; Anwar, Anwar
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 2 (2022): October
Publisher : PT. Radja Intercontinental Publishing

This study aims to predict bankruptcy and also to find out the differences in predictions in timber sub-sector companies and their management during 2017-2021 using the Grover and Ohlson models. The type of research used is quantitative research with the research population being wood sub-sector companies and their management listed on the IDX. The sample in the study was PT. SLJ Global Tbk (SULI) and PT. Tirta Mahakam Resources Tbk (TIRT). Data analysis techniques use Grover and Ohlson models.The results showed that by using the Grover PT. SLJ Global Tbk (SULI) in 2018-2021 and PT. Tirta Mahakam Resources Tbk (TIRT) in 2019-2021 is predicted to go bankrupt. Ohlson's own model predicts that in 2017-2021 both companies go bankrupt. Mann Whitney's test results found that there was no difference in predicting the potential bankruptcy of SULI and TIRT using the Grover model with Ohlson.

FINANCIAL RATIO ANALYSIS AND COMMON SIZE TO ASSESS FINANCIAL PERFORMANCE AT PT ASTRA AGRO LESTARI TBK AND ITS SUBSIDIARIES Sihombing, Rista; G. Maffett, Mark; Nur Ilham, Rico
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 2 (2022): October
Publisher : PT. Radja Intercontinental Publishing

From the financial statements can find out how the financial performance of the company. Financial ratio analysis and common size analysis can produce useful conclusions. This study aims to determine the financial performance of PT. Astra Agro Lestari Tbk (PT. AALI) which refers to the balance sheet and income statement for 2020-2022 using financial ratios and the common size method. The research method applied in this research is using descriptive research with a quantitative approach. The results of the research conducted showed that the performance of PT. Astra Agro Lestari Tbk in covering its current liabilities with current assets can still be said to be quite good. From the Gross Profit Margin ratio of PT. AALI Tbk experienced a fairly large increase, namely 4.09%. From the results of the calculation of the common size method at PT. AALI Tbk which is listed on the Indonesian stock exchange in 2020-2021, shows that it allocates more of its funds to fixed assets. In using its capital PT. AALI Tbk uses its equity more than liabilities. There is an increase of 3.75% in the common size of the company, which explains that the company is getting better in terms of profitability.

ANALYSIS OF COMMON SIZE PROFIT AND LOSS STATEMENTS PT. SIANTAR TOP PERIOD 2020-2021 Zahrul Fuadi, Muhammad; O. Brusa, Jorgeo; Nur Ilham, Rico; Sinta, Irada
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 2 (2022): October
Publisher : PT. Radja Intercontinental Publishing

Financial statements are the end result of the accounting cycle that is used as a tool to find out how the company is performing and can also be used as a reference for decision making. This study aims to determine the financial performance of PT. Siantar Top, Tbk, which refers to the income statement for the year 2020-2021 using the common size analysis method. This research is a descriptive type of research with a quantitative approach. The results showed that there was a drastic increase and decrease in several posts. Some of the reasons are that during 2020-2021 the world was hit by a pandemic so that it had an impact on the company's performance. Although the profit in 2021 was not better than 2020, the company was able to reach its expected target. This shows that the company's ability to sell is still quite good.

ANALYSIS COMMON SIZE FOR ASSESSING FINANCES AT PT. AIR ASIA INDONESIA TBK Merlita, Lala; Wooton, Ian; Nur Ilham, Rico; Sinta, Irada
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 2 (2022): October
Publisher : PT. Radja Intercontinental Publishing

This study aims to examine the assessing finances from 2019 to 2020, recording revenues fell and liabilities increased due to the implementation of PSAK 73 which requires every asset to be included in a liability account. The sample in this study is the aviation sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2020 period. Based on data from analysis of income statement financial statements using the common size method in 2019 and 2020, it can be concluded that the company's performance and finances were in a declining condition when the Covid-19 virus was increasing.In the disclosure of information, management stated that the contribution of income from operational activities that stopped or experienced restrictions to last year's total revenue was due to Business Profit (Loss) in which the efficiency program had been carried out by reducing operating expenses, but a significant decrease in operating income due to the impact of the Covid-19 pandemic causing the Company to record an operating loss of IDR 2.80 trillion in 2020 after the previous year it posted an operating profit of IDR 113.94 million.

ANALYSIS OF COMMON SIZE PT. SEMEN INDONESIA (PERSERO) Tbk Puji Suryani, Suci; Zysman, John; Akhyar, Chairil; Sinta, Irada; Nur Ilham, Rico
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : PT. Radja Intercontinental Publishing

The Indonesian economy has experienced growth or decline due to several things, one of which is by State-Owned Enterprises. Financial statements can provide useful information as a tool to understand the financial performance of a company. The purpose of this study is to analyze the financial performance of PT Semen Indonesia (Persero) Tbk which is listed on the Indonesia Stock Exchange from 2019 to 2021 in terms of financial statements with total assets or liabilities presented in the balance sheet and income statement using common size analysis. The results of quantitative descriptive research using processed secondary data indicate that the company is still relatively healthy and the company's financial performance on the balance sheet is in a fairly good condition. However, the financial performance on the income statement shows that the marketing strategy is less effective in terms of increasing revenue and has not been able to provide long-term profitability.

Page 2 of 22 | Total Record : 218

1 2 3 4 5

Filter by Year

2022 2025

Filter By Issues

All Issue Vol. 4 No. 2 (2025): October Vol. 4 No. 1 (2025): July Vol. 3 No. 4 (2025): April Vol. 3 No. 3 (2025): January Vol. 3 No. 2 (2024): October Vol. 3 No. 1 (2024): July Vol. 2 No. 4 (2024): April Vol. 2 No. 3 (2024): January Vol. 2 No. 2 (2023): October Vol. 2 No. 1 (2023): July Vol. 1 No. 4 (2023): April Vol. 1 No. 3 (2023): January Vol. 1 No. 2 (2022): October Vol. 1 No. 1 (2022): July More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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