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Rico Nur Ilham
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riconurilham@unimal.ac.id
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Jl.Pulo Baroh No.12 Lancang Garam, Kecamatan Banda Sakti, Kota Lhokseumawe, Aceh
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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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CAPITAL AND INCOME ANALYSIS IN WHOLESALE BUSINESS UD. RIZKI JAYA Amru Usman; Salsabila, Raisa; Yulis , Sara; Yusrina Lubis, Farica; Safani, Cut; Rafsanjani, Rafsanjani
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i3.32

Abstract

Development era which modern also participate give impact positive with development industry trade, one of which is in the field of wholesale trade. UD shop. Rizki Jaya one of the grocery stores that opened because of the creative desire of the shop owner, namely Pak Syaiful, to create jobs as well as income to fulfill daily life. The purpose of this study is to determine the effect of capital business on the success of the store, as well as knowing an increase in the income of UD Grocery Stores. Rizky Jaya. The research was conducted using quantitative and qualitative methods. Data collection, as well as subsequent interviews observations will be made. UD shop. Rizki Jaya has carried out Management Aspects, namely planning, supervision, marketing strategy, and financial management. Capital has a big influence on business developmentand the success of UD Stores. Rizky Jaya. There is an increase in UD Shop revenue. Rizki Jaya, improvement is influenced by the interests of the community. It is necessary to make improvements to the implementation of aspects of management by shop owner UD. Rizki Jaya, especially in the aspect of supervision, as well as the form of report writing, must be more detailed in Ledger so cash flow can be pictured well.
CONSISTENCY WITH CAPITAL MANAGEMENT IN NASARI SYARI’AH SAVING AND LOAN COOPERATIVES Mohd. Heikal; Miftahul Jannah, Muti; Hafidz Akbar, Muhammad; Hasibuan, Ariana; Anta Sari, Indah; Suci Ramadani, Lifia; Faisal Pasaribu, Ahmad
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i3.33

Abstract

The Savings and Loans Cooperative and Sharia Financing (KSPPS) is a microfinance institution that collects funds from the public and distributes them to people who need these funds. The purpose of this study was to determine the financial management system for sharia financing with a murabaha contract at KSPPS Nasari Syariah. This research is qualitative research using interview and documentation methods and obtained the results of primary and secondary data. The results of research on working capital management by increasing business show that capital management for KSP Nasari Syariah is 96.27%. This coefficient level indicates that capital management has a strong influence on business improvement at KSP Nasari Syariah.
ANALYSIS OF CAPITAL SOURCES AND BUSINESS CAPITAL MANAGEMENT IN UMKM PASTRIES TO MAK NI NORTH ACEH Marbawi; Dwi Yana, Lisa; Authar, Nailul; Hervina, Hervina; Salsabila, Salsabila
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i3.34

Abstract

The purpose of this study is to find out and analysis where and how the source of capital and the management of business capital by Umkm.the object of this study is Umkm in makni. This research uses the technique of Participation Observation, and formal interviews as for the results of this study are Umkm get a source of capital from business accelerator cooperation with PT. Global energy development (PGE), and the way capital management is carried out in the form of business diversification activities which is also one of the ways of developing MSME businesses towards mak ni.
ANALYSIS OF CAPITAL AND CREDIT ASSISTANCE FOR MICRO-BUSINESS GROUPS BY THE SHARIA EMPLOYEE COOPERATIVE OFFICE OF PT. ISKANDAR MUDA FERTILIZER LHOKSEUMAWE CITY Fadilla Putri Siregar; Darmayanti, Mita; Arjuna Putra, Bambang; Nurrzai, Aziz; Nur Ilham, Rico
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i3.38

Abstract

This study aims to analyze loan capital and business volume against residual business results (SHU) with total assets as a moderating variable in the Sharia Employee Cooperative of PT pupuk Iskandar Muda Kota Lhokseumawe. Research Approach using quantitative methods. Quantitative research is a systematic scientific research of parts and phenomena and their relationships. T Type of research uses a type of associative research, which is research carried out to determine the relationship between two or more variables and from the results of this study can be used to build a theory that serves to explain or control a symptom. In taking a sample, the researcher has the criteria used, namely a sample of borrowed capital, business volume, a sample of the remaining business results and a sample of total assets. In this case, the sample used is for the year ended December 31, 2021. The data collection techniques are as follows: 1) Documentation Method, 2) Interview Method. In this interview technique, there is a process of interaction, discussion and presentation. Data analysis techniques are in the form of multiple linear regression analysis (Multiple Linear Regretion Analysis). The results of his research showed that Borrowed capital has an insignificant effect on the Remaining Business Results (SHU) of the Lhokseumawe City "SHARIA EMPLOYEES" cooperative. Business volume has a significant effect on the Remaining Business Results (SHU) of the "SHARIA EMPLOYEES" cooperative in Lhokseumawe city. Total assets can strengthen the effect of borrowed capital on the remainder
ANALYSIS OF PENSIONER CREDIT GROWTH RATE AT NASARI SAVINGS AND LOAN COOPERATIVE IN LHOKSEUMAWE Wulan Handayani, Tengku; Sari, Meutia; Agnes Yulanda, Alya; Agustina, Mira; Yusriani, Fitri; Nur Ilham, Rico
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i3.39

Abstract

This study aims to determine the growth of pension loans at the Savings and Loans Cooperative in Lhokseumawe. the data obtained or taken is based on the results of interviews conducted at the Nasari Savings and Loans Cooperative in Lhokseumawe using data from 2017 to 2021. The results showed that the growth of pension loans in savings and cooperative loans fluctuated and tended to decline. The author advises the savings and loan cooperative Nasari in Lhokseumawe to reduce the interest rate on pension loans, so that it can compete with other cooperatives and increase credit growth every year.
THE EFFECT OF CONVENIENCE, PROMOTION AND BENEFITS ON THE DECISION TO USE A DIGITAL PAYMENT SYSTEM IN GENERATION Y IN LHOKSEUMAWE CITY Rosa Zachrul Phonna; Sapna Biby; Mohd Heikal; Rahmaniar
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i3.46

Abstract

The purpose of this study was to determine the magnitude of the influence of convenience, promotion and benefits on decisions to use digital payment systems in generation Y in the city of Lhokseumawe. The subject of this research is generation Y or millennial generation in Lhokseumawe city. The sample in this study amounted to 138 respondents. The data collection technique used is a questionnaire. The author distributed questionnaires to 138 respondents of generation Y or millennials in the city of Lhokseumawe who use digital payment systems. The value of the correlation coefficient (R) is 0.644 and the Adjusted R2 value is 0.520 or 50.2% and the remaining 49.8% is influenced by other factors outside this research model (error term). From the partial test results, the three independent variables namely convenience (X1) has a value of tcount (4,040) > ttable (1,977), promotion (X2) has a value of tcount (7.219) > ttable (1,977) and benefits (X3) have a value of tcount ( 4,123) > ttable (1,977). So it can be concluded that convenience (X1), promotion (X2) and benefits (X3) partially influence the decision to use (Y). For simultaneous or concurrent testing (Test F), convenience (X1), promotion (X2) and benefits (X3) significantly influence the decision to use (Y) digital payment systems in generation Y in Lhokseumawe city because the value of Fcount (31,614) > Ftable (2.67). And for the most dominant variable influencing the decision to use is promotion (X2) with tcount (7,219).
THE INFLUENCE OF AUDITOR QUALITY, CORPORATE GOVERNANCE, AND TAX PLANNING ON PROFIT MANAGEMENT (Empirical Study of Manufacturing Companies on the Indonesia Stock Exchange) Sumiati; Rico Nur Ilham; Chairil Akhyar; Darmawati
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i3.47

Abstract

This study aims to analyze the Effect of Auditor Quality, Good Corporate Governance and Tax Planning on Earnings Management (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange). The data analysis method used is panel data regression analysis and classical assumption test with the help of Eviews software. The sampling method used in this research is purposive sampling method. Partially, the results of the study state that audit quality and good corporate governance have a negative effect on earnings management in manufacturing companies on the Indonesia Stock Exchange. Tax planning has no effect on earnings management in manufacturing companies on the Indonesia Stock Exchange. Simultaneously audit quality, good corporate governance and tax planning affect earnings management in manufacturing companies on the Indonesia Stock Exchange.
ANALYSIS OF FINANCIAL PERFORMANCE IN THE HOME INDUSTRY OF KERUPUK TEMPE IN MATANG MUNYE, SYAMTALIRA ARON SUB-DISTRICT Nur Azizah; Mariyana BR Manik; Sumarni; M. siddiq; Rico Nur Ilham
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i3.48

Abstract

Tempe crackers are a type of puli/karak crackers mixed with soybean crackers. These crackers are a new product from existing types of crackers, such as prawn crackers, onion crackers, karak and cassava crackers. Products from agriculture such as soybean production can be commodity or very expensive quality such as tempeh crackers, besides being able to meet the needs of the community it also opens business opportunities for the community to do entrepreneurship. Assessment of financial performance is one way that can be done by the management in seeing the achievement of profits earned by a company. This financial performance can be measured by analyzing and evaluating the company's financial statements by looking at the company's financial position in a certain period so that it can be seen the achievements of a company.
EFFECT OF CAPITAL ADEQUACY RATIO, NON PERFORMING FINANCING, FINANCING TO DEPOSIT RATIO, OPERATING EXPENSES AND OPERATIONAL INCOME ON PROFITABILITY AT PT. BANK ACEH SYARIAH Aldy Syafrizal; Rico Nur Ilham; Darmawati Muchtar; Wardhiah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 4 (2023): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i4.51

Abstract

This study aims to analyze the effect of Capital Adequacy Ratio, Non Performing Financing, Financing To Deposit Ratio and Operating Expenses and Operating Income on profitability at PT. Sharia Aceh Bank. Where in this study profitability is seen from the return on assets (ROA). This study uses a quantitative method using the Autoregressive Distributed Lag (ARDL) approach. This study uses time series data or time series data where this research was conducted during the period 2012 to 2021. The results of this study indicate that the Capital Adequacy Ratio partially has no effect, Non Performing Financing partially has a positive and significant effect, Financing To Deposit Ratio partially has an effect negative and significant,
THE INFLUENCE OF PROFIT MANAGEMENT AND FINANCIAL PERFORMANCE ON COMPANY VALUE IN BUILDING MATERIALS CONSTRUCTION SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2018-2021 PERIOD Muliani; Rico Nur Ilham; Chairil Akhyar; Siti Maimunah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 4 (2023): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i4.52

Abstract

This study examined the effect of earnings management, profitability, capital structure, and liquidity on the firm value in building materials construction sub-sector companies listed on the Indonesia Stock Exchange during 2018-2021. This study used secondary data in the form of financial statements of each company in the building materials construction sub-sector. The sample in this study consisted of 16 building materials construction sub-sector companies listed on the Indonesia Stock Exchange. The data analysis method used was multiple linear regression using Eviews 12. The results partially indicated showed that earnings management and liquidity had no significant effect on firm value, while profitability and capital structure had a positive and significant effect on firm value. Meanwhile, the simultaneous test results showed that earnings management, profitability, capital structure, and liquidity significantly affected firm value in building materials construction sub-sector companies listed on the Indonesia Stock Exchange from 2018 to 2021.

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