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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 241 Documents
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THE EFFECT OF PROFITABILITY, LEVERAGE, AND COMPANY SIZE ON TAX AVOIDANCE IN MANUFACTURING COMPANIES LISTED ON THE IDX Intan Ulia; Jummaini; Ghazali Syamni; Wardhiah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 3 (2026): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i3.282

Abstract

This research is to look at the influence of profitability, leverage and company size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. 2017-2021 period. Research data can be accessed on the official website www.idx.co.id. The sampling method used purposive sampling and obtained 34 companies. The data analysis technique in this research uses the Panel Data Regression method with the Eviews 10 software tool. This type of research is quantitative research. The data used in this research is secondary data. The data collection technique used in this research using the documentation method was carried out using annual financial report data from manufacturing companies listed on the Indonesian stock exchange. The research results found that the profitability and leverage variables had no effect on tax avoidance, and the company size variable had a positive and significant effect on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange.
THE EFFECT OF FINANCIAL RATIOS ON PROFIT GROWTH IN MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Gembira Marbun
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 3 (2026): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i3.287

Abstract

This study investigates the influence of financial ratios on the profit growth of mining companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2020. Specifically, it examines the impact of four financial ratios: Current Ratio (CR), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO), and Return on Assets (ROA). A multiple linear regression analysis is employed to analyze the data. The findings reveal that each of the ratios significantly influences profit growth, both individually and collectively. The study highlights that CR, DAR, TATO, and ROA are essential indicators for assessing the financial health of mining companies and can predict future profit growth. These results are valuable for investors and creditors in making informed decisions regarding investments in the mining sector. The study contributes to the growing body of literature on financial performance analysis and offers practical insights for both researchers and industry professionals.
ANALYSIS FACTOR RISK GEOPOLITICS AND GLOBAL INFLATION AGAINST MOTIVATION OF INDONESIAN PEOPLE TO INVEST GOLD Rakesh Sitepu; Anis Satu Rofiah; Arif Mustofa; Dwi Jeni Astutie; Erik Aprizal
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 3 (2026): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i3.295

Abstract

This study examines the impact of geopolitical risk and global inflation on gold investment motivation am ong Indonesian investors, with perceived uncertainty acting as an intervening variable. Using a quantitative approach, data were collected from 250 respondents and analyzed through Structural Equation Modeling Partial Least Squares (SEM-PLS). The results indicate that geopolitical risk has a significant positive effect on perceived uncertainty, whereas global inflation does not exhibit a significant influence. Furthermore, neither geopolitical risk, global inflation, nor perceived uncertainty directly affect gold investment motivation. Mediation analysis confirms that perceived uncertainty does not significantly transmit the effects of macroeconomic pressures to gold investment motivation. These findings suggest that gold investment behavior in Indonesia is not solely driven by macroeconomic uncertainty but may depend on heterogeneous behavioral patterns. The study contributes to the behavioral finance literature by highlighting the limited direct role of global risk factors in shaping gold investment motivation and offers insights for policymakers and financial institutions in designing adaptive gold investment strategies.
MULTIDIMENSIONAL PERSPECTIVES ON CLIMATE CHANGE MITIGATION AND ADAPTATION: A SYNTHESIS OF ECONOMIC, SOCIAL, AND ENVIRONMENTAL STRATEGIES Tutut Alamin; Pradhita Nurika Ramadani; Rahadian Bayu Riandana; Nadratul Aini; Navy Jihan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 3 (2026): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i3.297

Abstract

Climate change presents a multifaceted global challenge requiring comprehensive strategies across economic, social, and environmental dimensions. This study aims to synthesize recent research findings regarding climate change mitigation and adaptation strategies, ranging from corporate governance and economic modeling to grassroots agricultural innovations and psychological responses. A comprehensive literature review method was employed to analyze nine recent scholarly articles focusing on diverse aspects of the climate crisis. The synthesis reveals three key themes: (1) The critical role of corporate governance, including board diversity and accounting standards, in managing climate risk; (2) The necessity of technological and policy interventions in agriculture and urban planning to mitigate heat and ensure food security; and (3) The significant impact of psychological and health factors, where emotional responses to climate change drive pro-environmental behavior. The study concludes that effective climate action requires an integrated approach that combines high-level policy frameworks with community-based innovations and psychological engagement .
PRICE COMPETITION OF IMPORTED CLOTHING PRODUCTS AND THRIFTING ON THE MARKET SHARE OF THE DOMESTIC GARMENT INDUSTRY IN CENTRAL JAVA Wahyu Jumiarsih; Novita Putriyani; Septa Safeina Maris; Bangkit Suasono
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 3 (2026): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i3.298

Abstract

Price competition in the fashion industry is increasingly intensifying as the penetration of low-priced imported clothing products increases and the phenomenon of thrifting (imported used clothing) is rampant. This condition puts significant pressure on the sustainability of the domestic garment industry's market share, especially in Central Java as one of the national garment production centers. This study aims to analyze the influence of the price of new imported clothing and the price of used thrifting clothing on the market share of the domestic garment industry in Central Java, as well as examine the role of consumer interest as a mediating variable. This study uses a quantitative approach with primary data obtained through a questionnaire of 58 garment and convection business actors in Central Java. Data analysis was carried out using multiple linear regression and path analysis. The results of the study show that the price of new imported clothes and the price of used thrifting clothes have a positive and significant effect on the market share, both partially and simultaneously. In addition, consumer interest has been proven to be able to mediate the effect of the price of used thrifting clothes on market share, but does not mediate the influence of the price of new imported clothes. These findings indicate that consumer decisions on thrifting products are more influenced by interest and value perceptions, while decisions on new imported clothing are more rational and directly influenced by price. This research makes a theoretical contribution to the study of industrial competition and market crowding-out, as well as practical implications for business actors and policymakers in formulating strategies to strengthen the domestic garment industry.
THE IMPACT OF GREEN FINANCE, ENVIRONMENTAL PERFORMANCE, INFLATION, AND ACTIVITY RATIOS ON FIRM VALUE: EVIDENCE FROM THE INDONESIA STOCK EXCHANGE. Yuda Ramadan; Husaini; Nurhasanah; Jummaini
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 3 (2026): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i3.305

Abstract

This study aims to analyze the effect of green finance, environmental performance, inflation, and activity ratios on firm value. The population of this study consists of 84 food and beverage companies. The sampling method used in this study is purposive sampling, resulting in a sample of 15 food and beverage companies listed on the Indonesia Stock Exchange during the period 2019–2023. This study employs secondary data obtained from the annual financial statements of the companies. The data analysis method uses a panel data regression approach processed using EViews 12 software. The results of this study indicate that partially, green finance, inflation, and total asset turnover do not have a significant effect on firm value. However, environmental performance has a positive and significant effect on firm value. Simultaneously, green finance, environmental performance, inflation, and total asset turnover do not have a significant effect on firm value.
"IMPROVING FISCAL TRANSPARENCY THROUGH THE APPLICATION OF GOOD GOVERNANCE PRINCIPLES IN REGIONAL GOVERNMENT BUDGET MANAGEMENT" Awaluddin; Eka Nurmala Sari
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 3 (2026): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i3.306

Abstract

The application of good governance principles in local government budget management is a strategic agenda in public sector governance reform, particularly in developing countries facing demands for fiscal transparency, public accountability, and efficient resource use. However, in Indonesia, implementation still faces structural, institutional, and political obstacles. This study aims to analyze the application of good governance principles in local government budget management and its implications for fiscal transparency, public participation, and fiscal accountability. This study uses a qualitative approach through the Systematic Literature Review (SLR) method based on Qualitative Data Analysis (QDA) . Data are sourced from international and national scientific articles, audit reports, fiscal regulations, and government policy documents. The analysis was conducted thematically to identify patterns, obstacles, and dynamics in the implementation of local fiscal governance. The results show that the implementation of good governance has progressed, particularly in the aspects of fiscal transparency and digitalization. However, public participation remains administrative in nature, and fiscal accountability is dominated by post-audit mechanisms. Digital fiscal governance is identified as a new determinant of efficiency and auditability, despite facing limited institutional capacity. The findings strengthen agency theory and public accountability by extending it to a polycentric accountability model involving the central government, the Regional People's Representative Council (DPRD), external auditors, and the public. This research contributes to the development of fiscal governance theory and provides policy recommendations related to digitalization, deliberative participation, and risk-based oversight. A limitation of the study lies in the lack of fiscal outcome measurement; further research is recommended using a mixed methods or cross-regional comparative approach.
ANALYSIS OF THE EFFECT OF TAX SOCIALIZATION AND TAX KNOWLEDGE ON INDIVIDUAL TAXPAYER COMPLIANCE AT THE TAX SERVICE OFFICE ,MEDAN PETISAH Sri Wahyuni; Selvi Aristantya; Etty Harya Ningsi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 3 (2026): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i3.307

Abstract

The purpose of this study is to analyze the influence of taxpayer socialization, taxpayer knowledge, on individual taxpayer compliance, directly or indirectly by using individual taxpayers and the sample of this study amounted to 50 correspondence people registered as taxpayers at the Medan Petisah Pratama Tax Office. The sampling method used convenience sampling. Data were analyzed using path analysis with SPSS version 19.0. The research results show that tax socialization successfully influences taxpayer compliance. Second, tax knowledge does influence taxpayer compliance. Third, individual taxpayer compliance. Fourth, tax socialization influences taxpayer compliance. Fifth, tax knowledge influences taxpayer compliance.
FACTORS THAT INFLUENCE THE ACCOUNTABILITY OF LOCAL GOVERNMENT FINANCIAL REPORTS WITH GOOD GOVERNANCE AS AN INTERVENING VARIABLE IN THE GOVERNMENT OF DELI SERDANG DISTRICT Putri Nur Solati; Irna Triannur Lubis; Fhikry Halomoan Siregar
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 3 (2026): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i3.308

Abstract

This research aims to find out and analyze whether the Government Internal Control System and the Implementation of Government Accounting Standards have an effect on the Accountability of Regional Government Financial Reports through Good government governance in the Deli Serdang Regency Government. Regionally, the Implementation of Government Accounting Standards has no significant effect on the Accountability of Regional Government Financial Reports, the Government Internal Control System has a significant effect on the Accountability of Regional Government Financial Reports through Good government governance, the Implementation of Government Accounting Standards has no significant effect on the Accountability of Regional Government Financial Reports through Good government governance. to the Deli Serdang Regency Government.
THE ROLE OF VILLAGE-LEVEL ECONOMIC DIGITALIZATION IN OPTIMIZING MSMES IN NORTH ACEH; A CASE STUDY OF THE “KASIRAJA!” WEBSITE Raza, Raisha; Hudaya, Siti
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 3 (2026): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i3.309

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of Indonesia’s economy, with approximately 64.2 million business units contributing 61.07% to the national Gross Domestic Product (GDP) and absorbing 97% of the national workforce. However, despite their significant role, many MSMEs, particularly in North Aceh, still rely on manual record-keeping systems that are time-consuming, prone to errors, and hinder effective reporting. This condition reduces operational efficiency and weakens competitiveness in the digital era. This study offers a solution through the development of “KasirAja!”, a web-based cashier system designed to meet the needs of local MSMEs. By employing questionnaire methods and conducting system trials with business owners, this research analyzes the limitations of manual record-keeping and evaluates the effectiveness of a digital system in improving transaction speed, report accuracy, and user satisfaction. The expected outcome of this research is not merely the development of a cashier application, but the introduction of a transformative solution for MSMEs in North Aceh that enables faster, more organized, transparent, and modern business management. Through “KasirAja!”, MSMEs are expected to focus more effectively on strategic development, market expansion, and service improvement. Therefore, this study contributes not only a technological innovation but also a concrete effort to strengthen the village-level economy and prepare MSMEs in North Aceh to compete at the national and international levels.

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