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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 RATIO FINANCE COMPANY PT MAYORA BEAUTIFUL TBK PERIOD 2020-2024 Tahara Alsura; Lisa Aulia; Aiyuni Maulia; Uswatun Hasanah; Herman Fithra
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: 10.5281/zenodo.20529335

Abstract

This study aims to analyze the financial performance of PT Mayora Indah Tbk based on financial ratio analysis. during period 2020–2024. Method study Which used is method descriptive quantitative using secondary data in the form of the company's annual financial reports. The analysis was conducted using liquidity, solvency, profitability, activity, and market ratios to assess the company's ability to meet financial obligations, generate profits, manage assets, and create value for investors. The research results show that PT Mayora Indah Tbk The company's financial performance remains relatively stable and is trending upwards after experiencing pressure in 2021. Liquidity and solvency ratios are at safe levels, demonstrating the company's ability to maintain financial stability. Profitability ratios improved significantly through 2023, though a correction occurred in 2024, but remained in the good category. Ratio activity show that management receivables walk efficient, although optimization asset utilization Still need improved. Temporary That, ratio market show perception investors Which positive to Company performance and prospects. Overall, the analysis shows that PT Mayora Indah Tbk has a healthy financial condition and good prospects to support future business sustainability
ANALYSIS OF GREEN BANKING PRACTICES USING THE ENVIRONMENTAL RISK INDEX AND ITS IMPACT ON THE FINANCIAL PERFORMANCE OF BANKS LISTED ON THE INDONESIAN STOCK EXCHANGE Amalia Fitri; Chairil Akhyar; Marzuki; Ghazali Syamni
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: 10.5281/zenodo.20519522

Abstract

This study analyzes the effect of green banking practices on the financial performance of banks in Indonesia using the Environmental Risk Index (ERI) as a proxy. Panel data from seven banks listed on the Indonesian Stock Exchange for the period 2018-2024 were analyzed using the Entropy Weight Method and panel data regression. The results of the study reveal specific findings: ERI does not have a significant effect on ROA and NIM, but it has a negative and significant effect on ROE. These findings strongly indicate that the implementation of green banking in Indonesia is still in a transitional phase. The short-term costs arising from sustainability initiatives have been statistically proven to burden the rate of return on equity (shareholder's return), although their impact on asset-based profitability (ROA) and interest margin (NIM) has not yet been observed. This study provides important implications for banks and regulators that sustainability strategies need to be optimized to align with value creation for shareholders.
ANALYSIS REPORT FINANCE PT. TELKOM INDONESIA (LIMITED) TBK 2023-2024 PERIOD Naffal Rifki; Miftahul Jannah; Nabila Nur Ayuni Balqis; Toha; Aiyub
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: 10.5281/zenodo.20529084

Abstract

This study aims to evaluate the financial performance of PT Telkom Indonesia (Persero) Tbk during the 2023-2024 period using financial ratio analysis. As the largest state-owned telecommunications company, Telkom faces the challenges of digital transformation and dynamic market competition. The research method used is descriptive comparative, processing secondary data from the company's annual financial reports, including the balance sheet and income statement. The analysis results show that the company's liquidity has improved, as evidenced by the Current Ratio, which rose from 0.78 to 0.82, although still below the ideal standard. In terms of solvency, the company maintains a healthy capital structure with a Debt to Asset Ratio (DAR) of 46%. However, profitability is under pressure, with a decline in Net Profit Margin (NPM) to 20.5% due to increased operating expenses. The activity ratio also recorded a slowdown in accounts receivable turnover to 12.30 times. Overall, Telkom has strong financial fundamentals but needs to improve operational efficiency and optimize accounts receivable collection to maintain future growth.
ANALYZING THE FINANCIAL RATIOS OF PT ASPIRASI HIDUP INDONESIA TBK IN 2024 TO ASSESS FINANCIAL PERFORMANCE Badmir; Riski Rahmawati; Risti Nazila; Ramziati Piqqa; Asnawi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 2 (2024): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i2.303

Abstract

This study aims to analyze the financial performance of PT Aspiration Life Indonesia Tbk (formerly PT Ace Hardware Indonesia Tbk ) using the financial ratio analysis method. The research employs a descriptive quantitative approach with secondary data obtained from the company's 2024 financial statements. The analysis focuses on four main financial ratio categories: liquidity, solvency, activity, and profitability. The findings indicate that the company maintains a very strong liquidity position, as reflected by a Current Ratio of 6.81 times and a Quick Ratio of 2.92 times. In terms of solvency, the Debt to Asset Ratio of 20.49% and the Debt to Equity Ratio of 25.78% demonstrate a sound capital structure and low financial risk. The profitability ratios show effective management efficiency, with a Gross Profit Margin of 48.73%, Net Profit Margin of 10.30%, Return on Assets of 10.80%, and Return on Equity of 13.58%. However, the activity ratios indicate a relatively low inventory turnover (1.30 times) and moderate asset utilization efficiency (Total Asset Turnover of 1.05 times). Overall, the company exhibits a stable and promising financial condition, although improvements in inventory management efficiency are necessary to further optimize operational performance.
ANALYSIS OF CONSOLIDATED ANNUAL FINANCIAL REPORT PT BANK CENTRAL ASIA TBK (BBCA) PERIOD 2023-2024 Najmul Basim; Ariska Ananda P; Safrizal; Masdi; Saharuddin
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 2 (2024): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i2.304

Abstract

Abstract*
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: 10.5281/zenodo.20528849

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: 10.5281/zenodo.20520034

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 Raisha Raza; Siti Hudaya
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.

Page 24 of 32 | Total Record : 320

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