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Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Published by PT. RADJA INTERCONTINENTAL PUBLISHING
ISSN : -     EISSN : 2962973X     DOI : -
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Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) 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.
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Articles 320 Documents
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THE IMPLEMENTATION OF INVENTORY ACCOUNTING INFORMATION SYSTEMS: A SYSTEMATIC LITERATURE REVIEW Ria; Khairul Saleh L. Tobing; Dhieka Avrilia Lantana; Kumba Digdowiseiso; Nurasyikin Jamaludin
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.v2i2.105

Abstract

The significance of efficiency and accuracy in inventory management is crucial for achieving operational success and making informed decisions. The objective of this study is to examine and evaluate the utilization of inventory accounting information systems in different organizations. This study employs the Systematic Literature Review (SLR) method to gather, assess, and integrate findings from diverse and pertinent literature sources. The findings of this study demonstrate that the adoption of an inventory accounting information system yields substantial advantages, such as enhanced operational effectiveness, decreased storage expenses, improved precision of financial statements, and simplified monitoring and analysis of inventory data. The discussion emphasizes the significance of choosing a suitable platform, providing employee training, and ensuring seamless integration with current business processes. This research demonstrates that investing in the implementation of an inventory accounting information system is a prudent measure to enhance operational efficiency, facilitate well-informed decision-making, and sustain competitiveness in a progressively competitive market.
THE IMPLEMENTATION OF INTERNET FINANCIAL REPORTING (IFR) IN INDONESIA: A SYSTEMATIC LITERATURE REVIEW Zumratul Meini; Khairul Saleh L. Tobing; Dhieka Avrilia Lantana; Kumba Digdowiseiso; Siti Nurain Muhmad
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.v2i2.106

Abstract

The implementation of Internet Financial Reporting (IFR) in Indonesia has emerged as a crucial area of emphasis in endeavors to enhance transparency and accountability in corporate financial reporting. It entails the promotion by regulatory and financial authorities to incentivize registered companies to electronically disclose their financial reports. The objective of this study is to enhance accessibility to company financial data, thereby benefiting stakeholders including investors, analysts, and the general public by making it more convenient and expeditious. The employed research methodology is Systematic Literature Review (SLR). The outcome is enhanced transparency and efficiency in the display of financial data, which has the potential to bolster stakeholder confidence. The implementation of IFR has demonstrated the significant advantages it offers in bolstering the expansion of the financial and investment industries in Indonesia. Nevertheless, the absence of International Financial Reporting (IFR) may restrict the availability of financial data, potentially diminishing stakeholder confidence, amplifying ambiguity, and impeding the expansion of the financial industry. Implementing IFR is crucial for fostering economic development and ensuring the integrity of capital markets in Indonesia. Through ongoing progress, it is anticipated that IFR will persist as the primary foundation for upholding transparency and efficiency in corporate financial reporting, rendering it a valuable resource in the rapidly advancing Indonesian economy.
LIQUIDITY, SOLVENCY AND PROFITABILITY ANALYSIS COMPANIES BEFORE AND AFTER ACQUISITION Suci Andriani -; Marzuki; Chairil Akhyar; Adnan
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.v2i2.107

Abstract

This study aims to analyze the Liquidity, Solvency and Profitability of the company before and after the acquisition. This research uses secondary data in the form of annual financial statements of companies listed on the Indonesia Stock Exchange in 2012-2020. The number of companies in this study is 33 companies with sampling using purposive sampling techniques with certain criteria in accordance with the research objectives. The data analysis methods used in this study are descriptive statistical methods and normality tests. Test the hypothesis in this study using the Wilcoxon Signed Rank Test. The results of this study show that the Liquidity ratio, namely Current Ratio (CR) and Quick Ratio (QR) and Solvency ratio, namely Debt to Equity Ratio (DER) and Debt to Assets Ratio (DAR) show that there is no significant difference before and after the acquisition. Then the Profitability ratio, namely Return on Equity (ROE) and Return on Assets (ROA) shows that there is a significant difference before and after the acquisition, but the difference actually shows a significant decline in the company's financial performance after the acquisition.
DETERMINANTS OF CAPITAL STRUCTURE OF PLANTATION COMPANIES ON THE INDONESIAN STOCK EXCHANGE Chairul Azman; Ristati; Yusniar; Chairil Akhyar
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.v2i2.109

Abstract

This study aims to determine the determinants of the capital structure of plantation companies on the Indonesia Stock Exchange. The data used in this research is secondary data from 22 plantation companies during the research period from 2017 to 2021 so that the observations in the study totaled 110 observations. The method used to analyze the relationship between the independent variables and the dependent variable is the panel data regression method. The results showed that partially Tangibility had a positive and significant effect on capital structure in Plantation Companies on the Indonesia Stock Exchange, Profitability had a positive and significant effect on capital structure in Plantation Companies on the Indonesia Stock Exchange, and Liquidity had a positive and significant effect on capital structure in Plantation Companies on the Indonesian Stock Exchange.
FINANCIAL RATIO ANALYSIS IN PREDICTING FINANCIAL DISTRESS CONDITIONS BUMN COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE DURING THE COVID-19 PANDEMIC WITH USING THE ALTMAN Z-SCORE METHOD Aslam Rayuda; Nisrul Irawati; Isfenti Sadalia
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.v2i2.110

Abstract

The research is that having sufficient working capital is very important for a company because with sufficient working capital it is possible for the company to operate as economically as possible and the company does not experience difficulties or face dangers that may arise due to a crisis or financial chaos. Companies with negative net working capital have a high probability of facing difficulties in paying off their short-term liabilities, because there are not enough current assets to cover these liabilities. A cumulative profitability measure that reflects a company's age as well as the company's earnings power. Profitable operations and debt reduction are characterized by companies retaining profits or reinvesting operating profits. Low retained earnings can indicate a bad business year or reduced company life. This ratio is an indicator that shows management efficiency in managing production, sales, administration and other activities. The lower the EBITTA ratio value indicates the lower productivity of assets in generating profits. The EBIT to total assets ratio shows the effectiveness of using all assets in generating company sales. The greater the value of this ratio, the more effective the management of all assets owned by the company. Earnings Before Interest and Tax to Total Assets (EBITTA) is one of the profitability ratios. This analysis is used to measure a company's ability to manage its resources effectively which can be seen from the results of its sales and investments. The EBITTA ratio measures whether a company's assets are used rationally to generate profits from its operating activities. If the resulting ratio is high, then the company's assets have been used rationally so that it can reduce the occurrence of Financial Distress. On the other hand, a low EBITTA ratio indicates that the company is likely to experience financial distress. The implication of this research is that this ratio is used to measure management's ability to use assets to generate sales and describe the turnover rate of all company assets. This ratio, which has a positive value, is a sign that the company has a good ability to use assets to generate sales and has a high level of asset turnover.
ANALYSIS OF ACCOUNTING TREATMENT OF PRODUCTIVE ZAKAT DISTRIBUTION PRACTICES BASED ON PSAK 109 (CASE STUDY AT THE PIDIE JAYA ZAKAT AGENCY INSTITUTION) Ikramul Hadi; Mudrikah; Muammar Khaddafi; Iswadi
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.v2i2.111

Abstract

This research aims to analyze the accounting treatment of productive zakat distribution practices and the suitability of implementing PSAK Syariah No. 109 at Baitul Mal, Pidie Jaya Regency with the concept of recognition, measurement, presentation and disclosure of PSAK Syariah No. 109. The type of this research is a case study. The research method used is descriptive analysis method. Data collection techniques in this research used interview and documentation methods. The results of the research show that the productive zakat distribution mechanism at Baitul Mal Pidie Jaya Regency in distributing productive zakat to mustahik still uses a grant contract, which means that the productive zakat funds given to mustahik are given free of charge and gradually they have started to use the qardhul hasan contract. The implications of productive zakat funds on the status of mustahik are not yet fully capable of changing mustahik into muzakki, the status of mustahik can only change into muktafi (people who are able to meet their own needs) and munfiq (people who give infaq). Apart from that, the research results show that the concept of recognition and measurement of zakat at Baitul Mal Pidie Jaya Regency is in accordance with PSAK Syariah No. 109. The concept of recognition and measurement of infaq/alms at Baitul Mal Pidie Jaya Regency is not fully in accordance with PSAK Syariah No. 109. The concept of presentation and disclosures at Baitul Mal Pidie Jaya Regency are in accordance with PSAK Syariah No. 109.
The Impact of Accounting Restatements on the Cost of Equity Capital in Emerging Markets: Evidence from Kingdom of Saudi Arabia Saad Saad Raad Faysal; Ali Saad Mohammed; Tamanna Dalwai
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.112

Abstract

This study examines the role of accounting re-statement in increasing the cost of equity capital in emerging markets in the Kingdom of Saudi Arabia (KSA). This study is located from 2009 to 2019 with 116 firms and 1276 firm-year observations in the Saudi Stock Exchange. The authors used a least-squares regression model to verify the study variables; according to the panel data tests, the Fixed effects (Robust FE) had preferred in our model. The findings show that the re-statement has a positive significance on the cost of equity capital; these results indicate that an increase in the frequency of the re-statement increases the cost of equity capital and vice versa. Moreover, our results indicate a significant relationship between financial leverage and the cost of equity capital; this means the investors demand significant returns in companies that have frequently practiced re-statement, and this is consistent with the arguments that an increase in re-statement increases the cost of equity capital in the Saudi Stock Exchange. The results can benefit The Saudi Arabia Accounting Standards Committee (KSASC) and KSA Vision 2030. These results are significant to investors and financial policymakers in the KSA. So, it is essential to improve the economy and avoid a financial crisis in the future. Although the contribution is limited, it will provide a helpful guide for seriously considering new procedures that include narrow limitations in re-statement to reduce the opportunistic behavior of managers.
THE EFFECT OF SERVICE QUALITY, PRICE AND DESIGN ON CUSTOMER SATISFACTION AT PETRO DOLLAR CAFE IN LHOKSEUMAWE CITY Cut Evi Oktaviani; T. Edyansyah; Adnan; Chalirafi
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.v2i2.114

Abstract

The aim of this research is to determine and analyze jointly the influence of service quality, price and design on customer satisfaction at Cafe Petro Dollar in Lhokseumawe City. The research method is a quantitative research method. This research was conducted at the Petro Dollar Cafe in Lhokseuamwe City. The population in this research is Cafe Petro Dollar consumers, the sample used in this research was 100 respondents. The research results show that service quality (X1), price (X2), and design (X3) partially influence customer satisfaction (Y) at Cafe Petro Dollar in Lhokseumawe City. Furthermore, service quality (X1), price (X2), and design (X3) have a simultaneous and significant effect on customer satisfaction (Y) at Cafe Petro Dollar in Lhokseumawe City, because based on the F test the significance value was found to be 0.004, where the value 0.004 > 0.05, then the Fcount value is 3.552 > Ftable 2.700.
THE INFLUENCE OF PROMOTIONS, CUSTOMER SATISFACTION AND SERVICE QUALITY ON PURCHASE DECISIONS AT ALFAMART BIREUEN DISTRICT Anhar Mubarak; Muchsin; T. Edyansyah; Teuku Zulkarnaen
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.v2i2.115

Abstract

This research aims to determine the effect of promotions on purchasing decisions among Alfamart consumers in Bireuen. The influence of customer satisfaction on purchasing decisions for Alfamart consumers in Bireuen. The influence of service quality on purchasing decisions for Alfamart consumers in Bireuen and the influence of promotions, customer satisfaction and service quality on purchasing decisions for Alfamart consumers in Bireuen. The sample that will be used in this research is 100 consumers. The research method in this thesis uses quantitative methods with a descriptive approach. The data analysis tool used is multiple regression. The research results show that Promotion does not have a positive and significant effect on Purchasing Decisions at Alfamart Bireuen, Customer Satisfaction has a positive and significant effect on Purchasing Decisions at Alfamart Bireuen. Service Quality has a positive and significant effect on Purchasing Decisions at Alfamart Bireuen. Meanwhile, the results of simultaneous testing showed that the Promotion Variables (X1), Customer Satisfaction (X2) and Service Quality (X3) had a significant effect on Purchasing Decisions (Y) at Alfamart Bireuen
ANALYSIS OF THE INFLUENCE OF CAMELS FACTORS ON PROFITABILITY AT PT. BANK MANDIRI (PERSERO) TBK Mayang Palupi; Nisrul Irawati; Chairul Muluk
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.v2i2.116

Abstract

This research aims to determine the effect of the CAMELS ratio on the financial profitability of PT. Bank Mandiri (Persero) Tbk. This research uses CAMELS ratios, namely Capital Adequacy Ratio (CAR), Non Performing Loans (NPL), Interest Expenses to Total Loans (IETTL), Net Interest Margin (NIM), Operational Costs to Operating Income (BOPO), Loan to Deposit Ratio ( LDR) and Net Open Position (PDN) on financial profitability as measured using Return On Assets (ROA) and Return On Equity (ROE). The research sample was selected using purposive sampling. The statistical test tool is SPSS 26 which is carried out using the classic assumption test and multiple linear regression analysis. The research results show that Capital Adequacy Ratio (CAR), Interest Expense to Total Loan (IETTL), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR) have a positive effect on Return on Assets (ROA). Non-Performing Loans (NPL), Operational Costs to Operating Income (BOPO), Net Open Position (PDN) have a significant and negative effect on Return on Assets (ROA). Meanwhile, Interest Expense on Total Loans (IETTL), Net Interest Margin (NIM) have a positive effect on Return on Assets (ROA). Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), Operational Costs to Operating Income (BOPO), Loan to Deposit Ratio (LDR) and Net Open Position (PDN) have a negative effect on Return on Assets (ROE).

Page 10 of 32 | Total Record : 320

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