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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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ANALYSIS OF EFFECTIVENESS AND EFFICIENCY IN BUDGET ABSORPTION Sharaswati; Haliah; Nirwana
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 4 (2024): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i4.151

Abstract

Population and Registration Service Civil Buton Regency is element organizer affairs government area in the field administration population and registration civil being​ authority area . Budget shopping at the Population and Registration Service Civil Buton Regency sourced from Budget Regional Income and Expenditures (APBD). Budget provided​ must used in a way Good . If given budget​ No walk in a way effective and efficient so give rise to impact form use budget misdirected spending , overspending​​​ mark budget (overspending ) , shop below mark budget (underspending) , and violating purchases provision law (fraud spending) . Study This aim For analyze realization budget shopping to effectiveness and efficiency absorption budget shopping at the Population and Registration Service Civil Buton Regency . Research methods used​ is method descriptive quantitative . Research result This show that level effectiveness absorption budget shopping For 2016 effective​ of 98.98%, effective in 2017 of 92.65%, effective in 2018 of 95.12%, effective in 2019 amounting to 96.94%, and effective in 2020 amounting to 91.46%. Efficiency level absorption budget shopping For 2016 is very efficient amounting to 41.36%, in 2017 it was very efficient amounting to 47.32%, in 2018 it was very efficient amounting to 51.36%, in 2019 it was efficient amounted to 64.82%, and 2020 was very efficient of 58.85%
THE EFFECT OF FIRM GROWTH, DIVIDEND POLICY, FIRM SIZE, AND LEVERAGE ON PROFIT QUALITY (Study On Transportation Companies Listed On The Indonesia Stock Exchange) Reza Hendri Yana; Ghazali Syamni; Nurlela; Chairil Akhyar; Sari Yulis Terfiadi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 4 (2024): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i4.152

Abstract

This study aims to determine how the influence of firm growth, dividend policy, firm size, and leverage on profit quality in transportation companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The quality of profit in this study is measured by comparing the value of operating cash flows with net income, then the firms’s growth is measured using the results of the current year's total assets minus the previous year's total assets and divided by the previous year's total assets. Meanwhile, dividend policy is measured by comparing cash dividends to net income, and firm size is measured using the natural logarithm of total equity, and variable leverage is measured by comparing total debt with total company equity. This study uses secondary data obtained from each financial statement of transportation companies listed on the Indonesia Stock Exchange.The sample used in this study is as many as 20 companies obtained using purposive sampling techniques, where the data analysis method used is a multiple linear regression test using the help of eviews software version 10. The research findings indicate that partial company growth has a non-significant positive effect on earnings quality, whereas dividend policy and company size partially have a significant positive effect on earnings quality. Meanwhile, leverage partially has a significant negative effect on earnings quality in transportation companies listed on the Indonesia Stock Exchange for the period 2018-2022.
Finansial Performance Analysis Of Fund Allocation Management Villages Based On Degree Of Decentralization Ratio, Independence Ratio, Effectiveness Ratio And Ratio Growth In Adang Buom Village Alor Regency, East Nusa Tenggara Province Lily Andari Mukhtar; Chairil Akhyar; Muttaqien; Nurlela
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 4 (2024): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i4.153

Abstract

This research aims to analyze the financial performance of village fund allocation management in terms of the degree of decentralization ratio, independence ratio, effectiveness ratio and growth ratio in Adang Buom Village, Alor Regency, East Nusa Tenggara Province. This research is quantitative research with secondary data sources. The data processed is the financial report of Village Fund Allocation in the Village Revenue and Expenditure budget from 2018 to 2022. The data collection technique used is documentation technique. The data analysis technique used in this research is descriptive statistics with the formula for degree of decentralization ratio, independence ratio, effectiveness ratio and growth ratio. The results of this research show that the ratio of the degree of decentralization and the ratio of independence is not good in managing the financial performance of village fund allocation management. while the effectiveness ratio and growth ratio are very good in managing financial performance in managing village fund allocation.
ANALYSIS OF THE DEVELOPMENT OF ISLAMIC FINANCE IN CASH WAQF PRACTICES THROUGH ISLAMIC FINANCIAL INSTITUTIONS IN INDONESIAN Harley Agustian; Chairul Bariah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.154

Abstract

This research is motivated by the condition and development of Islamic finance in the practice of cash waqf at Islamic Financial Institutions through BWI by giving rise to Islamic financial innovation, namely CWLS through SWR products. In the report received, SWR001 to SWR004 have been launched, based on data that has been analyzed cash waqf receipts through this program have experienced a significant increase. This research measures the performance of receiving cash waqf practice reports through the BWI LKS. This research is a type of quantitative research using the common size analysis method on SWR001 products against SWR002 and SWR003 against SWR004. The results of this research show that, overall, the practice of cash waqf has experienced an extraordinary increase through the development of Islamic finance, namely Retail Waqf Sukuk (SWR). In the SWR004 product there was a large increase, namely 74.64% with a nominal value of IDR 112,563 billion with a total of 709 waqifs. The latest finding in this research is the discovery of 3 strong pieces of evidence regarding waqifs on the total receipts of cash waqf. This also shows that the greater a person donates the assets he loves, the greater the virtue he will gain. This virtue can make a person more generous and a good person, better than before.
THE INFLUENCE OF PROFITABILITY RATIO, LIQUIDITY, CAPITAL STRUCTURE AND FIRM SIZE ON COMPANY VALUE IN BANKING COMPANIES LISTED ON THE BEI FOR THE 2018-2022 PERIOD Desy Nurul Mawaddah; Rico Nur Ilham; Darmawati Muchtar; Wahyuddin
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.155

Abstract

Banking companies are an economic sector that operates in the financial sector and has an important role, namely providing and channeling funds for community economic development. Banks are business entities that collect funds from the public in the form of savings and distribute them to the public in the form of credit or other forms in order to improve the standard of living of many people. This research is to examine the influence of Profitability (ROA), Liquidity (CR), Capital Structure (DER) and Firm Size (SIZE) on Company Value (PER) in banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Research data can be accessed on the official websites www.idx.co.id, www.britama.com and www.finance.yahoo.com. The sample in this research consisted of 31 companies. The data analysis tool in this research uses the Panel Data Regression method with the Eviews 10 application tool. The research results found that ROA had a positive and insignificant effect on (PER), CR had a negative and insignificant effect on (PER), DER had a negative and significant effect. on (PER) and SIZE have a positive and insignificant effect on (PER).
"CORE POWER UNLEASHED: TRANSFORM YOUR PULMONARY HEALTH WITH ENHANCED VO2 AND FEV1" Gowhar Ahmad Thokar; Professor Dharamveer Singh
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 4 (2024): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i4.156

Abstract

In this study, 45 students from Government Higher Secondary School Barbugh Imamsahib in Shopian, India, were selected as subjects. They were divided into three groups of fifteen: a yogic practice group, a core strength group, and a combined training group. The variables chosen for this study were VO2max (maximum oxygen consumption) and FEV1 (forced expiratory volume in one second). The participants underwent a 12-week training program, conducted 4 days per week for 45 to 60 minutes per session, including appropriate warm-up and cool-down exercises. The criterion variables were assessed before and immediately after the training program. Data analysis was performed using ANCOVA (analysis of covariance), and Scheffé's post hoc test was applied to determine paired mean differences if the obtained F-ratio was significant. The level of significance was set at 0.05. The results indicated a significant difference among the experimental groups in the selected VO2max and FEV1 parameters.
THE INFLUENCE OF WORKING CAPITAL, LIQUIDITY AND LEVERAGE ON PROFITABILITY IN THE FOOD AND BEVERAGE INDUSTRY ON THE IDX 2016-2021. Risa Novia; Ristati; Rico Nur Ilham; Nurainun
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.158

Abstract

This study aims to determine the effect of Working Capital, Liquidity, and Leverage on Profitability in the Food and Beverage Industry on the Indonesia Stock Exchange. The data used in this study is secondary data from 18 manufacturing companies in the Food and Beverage sub-sector during the 2017 to 2021 research period, resulting in 108 observations. The method used to analyze the relationship between the independent variables and the dependent variable is the panel data regression method. The results show that partially, Working Capital has a positive and significant effect on the Profitability of Manufacturing Companies in the Food and Beverage sub-sector on the Indonesia Stock Exchange for the period 2016 to 2021. Liquidity has a negative and significant effect on the Profitability of Manufacturing Companies in the Food and Beverage sub-sector on the Indonesia Stock Exchange for the period 2016 to 2021. Leverage has a negative and significant effect on the Profitability of Manufacturing Companies in the Food and Beverage sub-sector on the Indonesia Stock Exchange for the period 2016 to 2021. Simultaneously, Working Capital, Liquidity, and Financial Performance have a positive and significant effect on the Profitability of Manufacturing Companies in the Food and Beverage sub-sector on the Indonesia Stock Exchange
INNOVATIVE APPROACHES TO TOURISM RISK MANAGEMENT: INCREASING RESILIENCE AND ADAPTATION TO CRISIS Marbawi; Nurfaliza; Aiyub Yahya
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.v1i3.159

Abstract

The tourism industry is increasingly vulnerable to various crises, such as natural disasters, political instability, and health emergencies. Traditional risk management approaches often focus on reactive measures and short-term solutions, failing to address the root causes of vulnerability and build long-term resilience. This study explores the limitations of traditional tourism risk management practices and investigates the potential of innovative strategies to enhance the resilience and adaptability of the tourism sector in the face of crises. Through a comprehensive literature review, the study identifies key characteristics of innovative risk management approaches, including proactive planning, systems thinking, adaptive management, and multi-stakeholder collaboration. The findings highlight the importance of effective governance structures, strong leadership, and a culture of learning and knowledge sharing in the successful implementation of these strategies. The study also reveals the critical role of technology and digital tools in enhancing resilience and adaptability, as well as the potential of community-based approaches to risk management. However, the research acknowledges the need for further investigation into the factors that enable or hinder the adoption of innovative practices in different tourism contexts, as well as the specific challenges posed by different types of crises. The study concludes by emphasizing the importance of a holistic and proactive approach to tourism risk management, engaging diverse stakeholders, and fostering a culture of resilience and adaptability. The findings provide valuable insights for tourism practitioners, policymakers, and researchers seeking to develop more effective and sustainable risk management strategies in the face of an increasingly complex and uncertain global environment.
ENHANCING COMMUNITY ENGAGEMENT IN ECOTOURISM: DEVELOPING A PARTICIPATORY AND COMMUNITY-CENTERED FRAMEWORK Ichsan; Azhar; Munardi
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.v1i4.160

Abstract

Ecotourism can promote sustainable tourism by conserving nature and empowering local communities, but meaningful participation faces challenges like lack of trust, limited capacity, and uneven benefit distribution. This study develops a participatory, community-centered framework to enhance community engagement in ecotourism, identifying key factors such as social capital, participatory governance, equitable benefit-sharing, capacity building, and institutional support. The framework emphasizes culturally sensitive approaches, valuing local wisdom, and empowering communities as agents of change. Key components include power-sharing, meaningful dialogue, joint learning, and sustainable institutional mechanisms like multi-stakeholder partnerships, dialogue platforms, participatory monitoring systems, and equitable benefit-sharing. Recommendations for practitioners and policymakers focus on adopting bottom-up approaches, strengthening social capital, and developing inclusive institutional mechanisms. Further empirical research is needed to validate the framework and address the dynamics of specific community groups. This study advances understanding of community participation in ecotourism and offers practical guidance for inclusive, sustainable tourism development.
RESILIENCE MODEL IN TOURISM: RISK MANAGEMENT STRATEGIES TO FACE CRISES AND CHALLENGES Marbawi; Aiyub Yahya; Nurfaliza
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.v2i1.161

Abstract

The tourism industry is increasingly vulnerable to various crises and challenges that can disrupt operations, damage destination reputations, and threaten the sector's sustainability. This study aims to propose a resilience model in tourism that integrates risk management strategies to face crises and challenges. Through an in-depth literature review, this research identifies the limitations of traditional tourism risk management approaches and explores the potential of innovative strategies in building resilience. Key factors influencing the successful implementation of the resilience model, such as effective governance, strong leadership, and knowledge management, are also discussed. The proposed resilience model emphasizes a holistic and collaborative approach, with key components including risk and vulnerability assessment, development of adaptive and innovative capacities, multi-stakeholder collaboration, proactive strategy planning and implementation, and continuous monitoring and learning. This research contributes theoretically by expanding the understanding of tourism resilience and offers practical implications for stakeholders in developing effective risk management strategies. Despite limitations such as reliance on literature review and the conceptual nature of the proposed model, this study provides a solid foundation for further exploration of resilience in tourism. The findings highlight the importance of adopting a more proactive, collaborative, and long-term perspective in tourism risk management to build resilience and ensure the sector's sustainability in the face of increasingly complex crises and challenges.

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