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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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ANALYSIS OF MEDIUM FUND SOURCES FOR MEDIUM BUSINESS GROWTH IN THE FINANCIAL SECTOR Lie Lie; Muhammad Fajar Erdiawan; Marlina; Indrayani; Damsar; Muammar Khaddafi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i1.85

Abstract

This study aims to analyze the various sources of funds available to medium-sized businesses in the financial sector. The sources of funds analyzed include banks and financial institutions, venture capital, capital markets, cooperatives and government programs. The research method used is survey and analysis of secondary data obtained from verified sources. The survey was conducted on 100 respondents who are owners or managers of medium-sized businesses in the financial sector. Data analysis was performed using descriptive techniques and inferential statistics. The results show that banks and financial institutions are the most common source of funds used by medium-sized businesses in the financial sector, followed by venture capital and capital markets. Cooperatives are also a significant source of funding, especially for small and medium enterprises. In addition, government programs also make an important contribution in providing medium-sized funds through financial assistance, subsidies, and low interest loans. In conclusion, choosing the right source of funds is very important for the growth and development of medium-sized businesses in the financial sector. Understanding the advantages and limitations of each source of funds can help medium-sized entrepreneurs make wise decisions in accessing the funds they need. This research is expected to provide useful insights for entrepreneurs, financial institutions and the government in supporting the growth of the financial sector and medium enterprises as a whole
COST OF CAPITAL DERIVED FROM LONG TERM DEBT Pardamean H. Situmorang; Armen Siagian; Lizania Syahputri; Indrayani; Damsar; Muammar Khaddafi
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.v1i3.86

Abstract

Long-term debt is a policy that is often taken by companies in order to develop their business or invest in the form of fixed assets or non-fixed assets that are used as capital, because a company may not use all of its own capital to invest so that through long-term debt this is how the company can invest and from the results of that investment the company can repay its debts. The decision to take long-term debt requires careful calculation, how much the company's ability to invest and run its business operations, so that long-term debt is not a problem but makes the company grow and develop.
SOURCES OF LONG TERM FUNDING Adinda Purnama Sari; Fitria Lestari Pujiastuti; Harry Setiawan; Indrayani; Damsar; Muammar Khaddafi
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.v1i3.87

Abstract

Long-term funding is loan funds that have a tenor of more than one year. So companies that take long-term funding have more than one year to pay it off. Generally long-term repayment of funding ranges from 5 to 20 years. For companies, this type of funding is considered suitable as capital to start a business, or as a solution when large costs are needed in a short time. Sources of long-term funds are very useful for ensuring the survival of the company, through the capital market. Formation of capital and accumulation of funds aimed at increasing public participation in mobilizing funds to support national development financing. The existence of this institution is not only as a vehicle for sources of financing, but as an investment involving all potential public funds, both available domestically and abroad. For example, a company that wants to develop a business such as wanting to buy fixed assets in the form of land
EXPLORING WIDOW REMARRIAGE: A STUDY OF VEDIC INDIA Rashid Manzoor Bhat; Dr. Lakmini Gamage
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.v1i4.88

Abstract

The study revisits the contentious issue of widow remarriage in Vedic India through an in-depth analysis of various passages from Vedic texts and different interpretations posited by scholars. The findings suggest that, while it has been historically viewed marriage as an indissoluble sacrament in Hinduism, evidence regarding widow remarriage is not conclusive. Some scholars argue that widow remarriage, specifically to a deceased husband's brother, was practiced during the Vedic era. This assertion is supported by Rigvedic passages X.18.8 and X.40.2, which purportedly hint at the practice. However, this interpretation is disputed, with some arguing that these passages actually underscore practices of self-sacrifice or 'niyoga' (levirate marriage). The study further explores Atharvavedic verses suggesting the remarriage of a punarbhu or a betrothed woman, not a widow. The research therefore suggests that Vedic texts did not explicitly endorse widow remarriage. It argues for a nuanced understanding of ancient customs and societal norms, highlighting the need for more rigorous and context-sensitive interpretations of Vedic texts.
THE IMPORTANCE OF CAPITAL BUDGETING IN LONG TERM INVESTMENT DECISION MAKING Syarifah Alda Azlika; Kurnia Diana; Mardian Adma Gumilang; Erik Mario Sihotang; Indrayani; Muammar Khaddafi; Damsar
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.v1i4.89

Abstract

Lack of significant planning in investing by a company. This because in planning an investment project of course requires substantial funds, so if not budgeted and calculated properly, it can result in investment failure projects that can cause a company to experience large losses. This study discusses capital budgeting of a project in CV. ABC will buy a new machine. In the This study discussed how to calculate the initial investment, estimate the income that the company will get during the project, how long is the capital issued by the company for investment projects will be returned, and at most what is important is whether it is feasible or not is the investment project planning. Method used in capital budgeting calculations is the payback period, discounted payback period, Net Present Value (NPV), and Internal rate of Return (IRR). In the The results showed that CV ABC accepted the plan to purchase a corn drying machine by calculating the payback period for 5 years, the NPV and IRR are considered feasible.
THE INFLUENCE OF PROFITABILITY AND STOCK PRICE INDEX MOVEMENTS IN THE AGRICULTURAL SECTOR ON THE INDONESIAN STOCK EXCHANGE (BEI) Rusydi; Cut Dhea Fidela; Adinda Fayza; Farah Annisa; Cut Salsabila Putri
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.v1i4.90

Abstract

The movement of the price index for the agricultural sector over the last five years has been very volatile, and has had an impact on the performance of the agricultural sector, which ranks lowest compared to other sectors. This study aims to analyze the influence of profitability and stock price index movements in the agricultural sector on the Indonesian Stock Exchange (IDX). This study uses companies in the mining sector and the agricultural sector which are listed on the Indonesia Stock Exchange (IDX). The results of the study show that the variable profitability and price index are influential in the agricultural sector, because companies in the agricultural sector, especially in the sector, often export the products they issue, causing the value of the rupiah to increase continuously over time.
THE INFLUENCE OF ECONOMIC FACTORS ON THE STOCK PRICE OF KIMIA FARMA COMPANIES ON THE INDONESIAN STOCK EXCHANGE M. Subhan; Chairul Rizal; Putri Rahmayani; Hastanti Listya Ningtiyas
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.v1i4.91

Abstract

This scientific work aims to analyze the effect of economic factors on the stock price of the Farma chemical company on the Indonesia Stock Exchange. This research is based on the understanding that economic factors have an important role in determining the behavior of a company's stock price.This study uses a linear regression analysis method to examine the relationship between economic factors and the stock price of the Farma chemical company. The economic factors studied included macroeconomic variables such as economic growth, inflation and interest rates, as well as microeconomic variables such as company performance and industrial factors that influenced the Farma chemical sector.The data used in this study is historical data on the stock prices of Kimia Farma companies and data related to economic factors during a certain period. Data were analyzed quantitatively using the relevant statistical software.The results of this study are expected to provide a better understanding of the influence of economic factors on the stock price of the Farma chemical company on the Indonesia Stock Exchange. These findings can be a source of information for investors, decision makers and other related parties in anticipating changes in share prices and managing investment risk in the Farma chemical sector.The conclusion of this study is expected to provide new insights about the relationship between economic factors and the stock price of the Farma chemical company. This research can also provide input for the Farma chemical company in planning a more effective and sustainable investment strategy. In addition, the results of this study can form the basis for further research in the same or related fields in the future.
ANALYSIS OF FINANCIAL REPORTS AS PROOF OF PERFORMANCE MEASUREMENT AT PT. GOTO GOJEK TOKOPEDIA TBK IN 2021 Hijri Juliansyah; Mariayana Br Manik; Sumarni; Muhammad Fahminuddin; Elvira Rose Agave Purba
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.v1i4.92

Abstract

Gojek and Tokopedia have united their shared vision and mission by creating a wider market place, more consumers, and greater sales by merging the companies to become PT Goto Gojek Tokopedia Tbk. However, the company's target is not reflected in profits for 2020 and 2021. Therefore, this qualitative descriptive research answers how the financial performance of PT Goto Gojek Tokopedia Tbk in 2021 through various financial analysis, such as current ratio (CR), debt to equity ratio (DER), total assets turnover (TAT), return on assets (ROA), and sales growth (SG). Based on the results of financial ratio analysis calculations, it was found that PT Goto Gojek Tokopedia Tbk in 2021 had good CR, DER and SG ratios. Meanwhile, the ratio of TAT and ROA needs to be evaluated and improved
Craft Education and Economic Development in the Valley of Kashmir during the Era of Sultan Zain-ul-Abidin Budshah Reyaz Ahmad Bhat
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.v1i4.93

Abstract

Abstract: This research paper examines the interplay between craft education and economic development in the Valley of Kashmir during the reign of Sultan Zain-ul-AbidinBudshah. By investigating historical records, archaeological findings, and scholarly works, the paper analyzes the role of craft education in fostering economic growth, social mobility, and cultural enrichment during this era.
EXPLORING THE EPIDEMIC OF DRUG ADDICTION IN KASHMIR: UNDERSTANDING ITS ROOT CAUSES Sarfaraz Ahmad Rather; Irfan Ahmad Mir
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 2 (2023): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i2.94

Abstract

Abstract Drug addiction, a complex and deeply entrenched issue, has emerged as a global challenge transcending borders and affecting diverse communities. This paper delves into the multifaceted nature of drug addiction, exploring its physiological, psychological, and social dimensions. From the initial allure to the devastating consequences, it examines the factors that drive individuals towards substance abuse and the subsequent impact on their health, relationships, and society at large. Through this exploration, the paper sheds light on the importance of comprehensive prevention, intervention, and rehabilitation strategies, as well as the need for empathy and understanding in addressing this pressing concern. Ultimately, it advocates for a collective effort to break the cycle of addiction and provide pathways to recovery and healing.

Page 8 of 22 | Total Record : 218

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