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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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THE EFFECT OF SALES, PRODUCTION COSTS AND TOTAL DEBT ON NET PROFIT IN REGISTERED PALM OIL PLANTATION COMPANIES ON THE INDONESIAN STOCK EXCHANGE YEAR 2017-2023 Cut Tria Faradilla; Muttaqien; Husaini; Marzuki
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.v4i1.228

Abstract

This study aims to see the Effect of Sales, Production Costs and Total Debt on Net Profit in Palm Oil Plantation Companies Listed on the Indonesia Stock Exchange in 2017 - 2023. The data used are secondary data, the sampling technique used in this study is the purposive sampling technique and the selected samples are 22 companies. The method used to analyze the relationship between variables is panel data regression analysis. The results of the study indicate that partial sales have a positive and significant effect on profits in Palm Oil Plantation Companies on the Indonesia Stock Exchange. This shows that the more sales increase, the more the company's net profit increases. Production costs have no effect on profits in Palm Oil Plantation Companies on the Indonesia Stock Exchange. Debt Level has a negative and significant effect on profits in Palm Oil Plantation Companies on the Indonesia Stock Exchange. This shows that the more debt increases, the more net profit will decrease.
THE EFFECT OF CAPITAL STRUCTURE, PROFITABILITY AND CORPORATE GOVERNANCE ON COMPANY VALUE (Empirical Study on Manufacturing Companies in the Cosmetics and Household Goods Subsectors Listed on the IDX) Ristati; Riska Yanti; Wardhiah; Nurlela
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

Abstract

This study aims to analyze the effect of capital structure, profitability, and corporate governance on firm value in cosmetics and household goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The method used is panel data regression analysis with a purposive sampling approach to 6 companies that meet the criteria for five years, resulting in a total of 30 observation data. The independent variables studied include Debt to Equity Ratio (DER) as a measure of capital structure, Return on Equity (ROE) as an indicator of profitability, and managerial ownership as a representation of corporate governance, while the dependent variable is Price Book Value (PBV) which reflects the value of the company. The results of the analysis show that capital structure (DER) has a positive and significant effect on firm value, Profitability (ROE) also shows a positive and significant effect on firm value, Conversely, corporate governance (KM), although important, does not show a significant effect on firm value in the context of this study. This study indicates the importance of managing capital structure and increasing profitability to increase firm value. These results are expected to provide insight for company management and investors in making strategic decisions.
THE INFLUENCE OF LOCAL REVENUE, CAPITAL EXPENDITURE, AND BALANCE FUNDS ON REGIONAL FINANCIAL INDEPENDENCE IN ACEH PROVINCE Alya Maulisa; Muttaqien; Ghazali Syamni; Wahyuddin
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.v4i1.230

Abstract

This study aims to analyze the effect of Regional Original Revenue (PAD), Capital Expenditure, and Balance Fund on Regional Financial Independence in Aceh Province for the period 2012-2023. This study uses secondary data from the Aceh Government Budget Realization Report which is analyzed by multiple linear regression methods. The results showed that PAD has a positive and significant effect on Regional Financial Independence, which indicates that an increase in local revenue is able to strengthen regional financial independence. In contrast, capital expenditure has a negative and significant effect, meaning that any increase in capital expenditure tends to reduce regional financial independence, especially if it is not supported by an increase in PAD. The Balance Fund also has a negative and significant effect, which means that the greater the funds received from the central government, the lower regional financial independence. Dependence on transfer funds reflects the weak ability of regions to finance government needs independently.
THE EFFECT OF INTELLECTUAL CAPITAL, INVESTMENT OPPORTUNITY SET (IOS), BUSINESS RISK AND CORPORATE SOCIAL RESPONSIBILITY (CSR) ON COMPANY VALUE IN COMPANIES PROPERTY AND REAL ESTATE REGISTERED ON THE INDONESIAN STOCK EXCHANGE Dwi Selvi Wulandari; Husaini; Jummaini; Wardhiah
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.v4i1.236

Abstract

This study aims to examine the effect of intellectual capital, investment opportunity set (ios), business risk and corporate social responsibility (csr) on firm value in property and real estate companies listed on the Indonesia stock exchange. Research data can be accessed on the official website www.idx.co.id. The sampling method used purposive sampling and obtained a sample of 18 companies for the 2019-2023 period. The results found that VAIC and CSR have a positive and insignificant effect, while MBVA has a positive and significant effect and EBP has a negative and significant effect on firm value.
THE EFFECT OF GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY (CSR), INVESTMENT DECISIONS, PROFITABILITY, AND INTEREST RATES ON STOCK PRICES IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Tasya Handayani; Husaini; Marzuki; Rico Nur Ilham
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.v4i1.237

Abstract

This study aims to examine the Influence of Green Accounting (GA), Corporate Social Responsibility (CSR), Investment Decisions (PER), Profitability (ROE), and Interest Rates (SBI) on Stock Prices in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX). Research data can be accessed on the official website www.idx.co.id. The sampling method used purposive sampling and obtained a sample of 17 companies for the 2019-2023 period. The data were analyzed using Panel Data Regression with the Eviews 12 application tool. The results of the study found that GA, CSR, PER and SBI did not have a significant effect. While ROE has a positive and significant effect on stock prices.
THE EFFECT OF POLITICAL CONNECTIONS, MULTIPLE DIRECTORSHIPS, COMPANY PERFORMANCE, AND TAX PLANNING ON EARNING MANAGEMENT IN REGISTERED STATE-OWNED COMPANIES AT BEI 2019-2022 Fizal Alharis; Razif; Mursidah; Muhammad Yusra
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.v4i1.238

Abstract

This study aims to analyze the effect of political connections, multiple directorships, company performance, and tax planning on earnings management. This study used a sample of BUMN companies listed on the IDX in 2019-2022 as many as 44 samples using purposive sampling techniques totaling 11 companies with observations for 4 years. The analysis technique used here is to use multiple linear regression analysis which is processed using the IBM SPSS 26 program. The results of the study using the t test (partial) show that the variables of political connections, multiple directorships, solvency, profitability, and tax planning have no significant effect on the earnings management variable. While the liquidity variable has a significant positive effect on earnings management.
THE ROLE OF HUMAN RESOURCES IN CUSTOMER SERVICE QUALITY AT PT. BANK SUMUT MEDAN COORDINATOR BRANCH Muhammad Dimas Alfahri; Muhammad Gilang Anugrah; Alya Azizah; Dwi Indah Lestari; Melisa Zuriani Hasibuan; Julianto Hutasuhut; Toni Hidayat
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.v4i1.249

Abstract

Human Resource Development is a strategic element for Bank Sumut to realize excellent service and maintain competitive advantage amidst the increasingly tight competition in the banking industry. Through structured and sustainable training and development programs, Bank Sumut equips employees with the knowledge, skills, and attitudes needed to provide the best service to customers. The main focus of human resource development includes improving communication skills, empathy, problem solving, and in-depth understanding of bank products and services. Competent employees are not only able to handle transactions efficiently, but also provide fast and precise solutions to various customer problems . Supervision and evaluation of training programs are carried out continuously to ensure their effectiveness, while awards and incentives are given to high-performing employees to strengthen the organizational culture that supports excellent service. In addition, the role of customer service and product knowledge are important components in providing valid information according to operational standards. By focusing on comprehensive human resource development , Bank Sumut ensures that every interaction with customers reflects a commitment to excellent service. This increases customer satisfaction and loyalty, strengthens the bank's reputation in the eyes of the public, and supports sustainable business growth. Competent, motivated, and customer-oriented human resources are the main key in creating a positive service experience and differentiating Bank Sumut from other financial institutions.
THE EFFECT OF SALES GROWTH, ASSET GROWTH AND MANAGERIAL OWNERSHIP ON COMPANY PROFITABILITY IN THE PROPERTY AND REAL ESTATE SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2019–2023 Siti Elan Nisa; Rico Nur Ilham; Wahyuddin; Ghazali Syamni
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.v4i1.251

Abstract

The purpose of this study was to determine the effect of sales growth, asset growth, and managerial ownership on company profitability in the property and Real Estate sector listed on the Indonesia Stock Exchange for the period 2019–2023. The data used in this study are secondary data. The population consists of 93 companies, and the sample includes 19 companies selected using purposive sampling, resulting in a total of 95 observations. The data analysis method used is panel data regression. The results show that partially, sales growth has a positive and significant effect on company profitability in the property and Real Estate sector during the 2019–2023 period. Asset growth has a positive but not significant effect on company profitability in the property and Real Estate sector during the 2019–2023 period. Meanwhile, managerial ownership has a positive and significant effect on company profitability in the property and Real Estate sector during the 2019–2023 period.
THE EFFECT OF RISK BASED CAPITAL, CLAIMS EXPENSE AND PREMIUM INCOME ON THE PROFIT OF CONVENTIONAL INSURANCE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019-2023. Yuyun Wahyuni; Rico Nur Ilham; Muttaqien; Ristati
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.v4i1.252

Abstract

This study is to examine the effect of Risk Based Capital (RBC), Claim Expense (BK) and premium income (PP) on Profit (ROA) in conventional insurance companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The data of this research can be accessed on the official website of www.idx.co.id. The sample in this study is 9 companies. The data analysis tool in this study uses the Data Panel Regression method with the Eviews 12 application tool. The results of the study found that Risk based capital has a negative but significant effect on profit (ROA), Claim expense has a significant positive effect on profit (ROA), Premium income has a negative not significant effect on profit (ROA).
THE EFFECT OF INVESTMENT DECISIONS, PROFITABILITY AND DEBT POLICY ON STOCK PRICES IN START-UP COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2019-2023 Indah Sari Yusmita; Rico Nur Ilham; Ghazali Syamni; Muttaqien
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.v3i4.253

Abstract

This research examines the effect of Investment Decisions (PER), Profitability (ROE) and Debt Policy (DER) on Stock Prices in start-up companies listed on the Indonesia Stock Exchange for the 2019-2023 period. Research data can be accessed on the official website www.idx.co.id. The thesis preparation technique uses purposive sampling so that the sample in this study is 8 companies and has 40 observation data. The data analysis tool in this study uses the Panel Data Regression method with the Eviews 12 application tool with the Random Effect Model. The results of the study found that Investment Decisions (PER) have a positive and significant effect on stock prices. Profitability (ROE) has a positive and significant effect on stock prices. Debt policy (DER) has a negative but not significant effect on stock prices. Simultaneously, Investment Decision (PER), Profitability (ROE) and Debt Policy (DER) have a positive and significant effect on stock prices.

Page 20 of 22 | Total Record : 218

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