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Rico Nur Ilham
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Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Published by PT. RADJA INTERCONTINENTAL PUBLISHING
ISSN : -     EISSN : 2962973X     DOI : -
Core Subject :
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.
Arjuna Subject : -
Articles 320 Documents
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COMPARATIVE ANALYSIS OF DRUG COSTS BASED ON THE ACTIVITY-BASED COSTING METHOD AND DRUG PRICE RATES, INCLUDING THE EVALUATION OF COST DIFFERENCES AND MANAGERIAL IMPLICATIONS IN THE PHARMACY UNIT OF MARTHA FRISKA MULTATULI HOSPITAL Ramadhan Diansyah Putra; Erlina; Ibnu Austrindanney Sina Azhar
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 2 (2026): October (ON-PROGRESS)
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study aims to analyze the difference between drug Unit Cost calculated using Activity-Based Costing (ABC) and Traditional Unit Cost, and to evaluate its implications for actual margin and tariff policy in the Pharmacy Unit of Martha Friska Multatuli Hospital. A quantitative approach with a descriptive-comparative design was applied. The data were secondary data for the year 2025, comprising drug purchasing records, sales records, selling prices, transaction volume, receipt frequency, and the indirect costs of the pharmacy unit. The sample consisted of 100 drug items with the highest sales volume and complete data, selected through purposive sampling. The results show that the mean ABC Unit Cost was IDR 1,427.62, while the mean Traditional Unit Cost was IDR 1,249.08. The Jarque-Bera normality test indicated that the cost-difference data were not normally distributed, so the Wilcoxon Signed-Rank Test was used and revealed a significant difference between ABC Unit Cost and Traditional Unit Cost (p < 0.001), with a large effect size (r = 0.868). All sampled drugs were undercosted under the traditional system. Tariff evaluation using a 20% target margin showed that 79 drugs exhibited a positive tariff deviation and 21 drugs exhibited a negative tariff deviation relative to the ABC-based proposed tariff. These findings indicate that ABC strengthens pharmacy cost information, supports the evaluation of actual margins, and provides a basis for prioritizing drug-tariff review. The managerial implications include strengthening the hospital's Unit Cost Team, improving the recording of pharmacy activities, integrating pharmacy data systems, and conducting periodic tariff evaluation based on activity costs and actual margins.
THE EFFECT OF CORPORATE GOVERNANCE, COMPANY CHARACTERISTICS, AND FINANCIAL DISTRESS ON EARNINGS MANAGEMENT IN INDUSTRIAL COMPANIES (2022–2024) Mohammad Fajar Fahrizky; Indah Fajarini Sri Wahyuningrum
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 1 (2026): July
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study aims to examine and analyze the influence of corporate governance mechanisms proxied by institutional ownership, audit committee meetings, independent commissioners, audit gender, and commissioner gender and financial characteristics proxied by Debt to Equity Ratio (DER) and Return on Assets (ROA) along with financial distress on earnings management practices. The population of this research consists of industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. Using a purposive sampling method, a sample of 62 companies was selected, yielding a total of 186 panel data observations analyzed using multiple linear regression via EViews software. The partial empirical results demonstrate that all independent variables have no significant effect on earnings management, except for Return on Assets (ROA), which has a significant negative effect on earnings management. The limitation of this study lies in its narrow focus on the industrial sector for the 2022-2024 period, the reliance on a single discretionary accrual proxy, and corporate governance indicators that are still structurally quantity-oriented. Therefore, future research is suggested to expand the multi-sector scope of listed companies, utilize a Real Earnings Management (REM) proxy, and integrate aspects of quality competence in educational backgrounds as well as the personal integrity of supervisors.
THE EFFECT OF PROFITABILITY, MANAGERIAL OWNERSHIP, AND FIRM SIZE ON TAX AVOIDANCE Harvey Eddyson; Clara Susilawati
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 1 (2026): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21457668

Abstract

This study aims to analyze the effect of profitability , managerial ownership, and firm size on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. The research sample was obtained using purposive sampling . The number of samples in the study was 232. Data analysis used multiple linear regression. In this study , tax avoidance is not only seen as a tax saving strategy, but also as part of an effort to increase company efficiency in managing fiscal burdens legally. This efficiency allows companies to optimize operational cash flow, increase the availability of funds for investment, and strengthen long-term financial performance. These findings indicate that companies with high profitability, large company size, and strong managerial ownership tend to utilize tax planning strategies to achieve efficient use of resources and maximize company value. The results show that firm size , profitability , and managerial ownership have a positive and significant effect on tax avoidance .
THE INFLUENCE OF TAXPAYER AWARENESS, TAX SOCIALIZATION, AND E-FILING IMPLEMENTATION ON INDIVIDUAL TAXPAYER COMPLIANCE WITH TAX SANCTIONS AS MODERATION ON TAXPAYERS REGISTERED AT THE PRATAMA TAX SERVICE OFFICE IN BEKASI Lembah Dewi Andini; Sofia Maulida; Diva Ainiatun Nahlah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 1 (2026): July
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study focuses on the level of taxpayer compliance. It aims to obtain empirical evidence on the influence of taxpayer awareness, tax socialization, and E-filing on taxpayer compliance with tax sanctions, with E-filing as a moderating variable. This study uses a quantitative research design. This research was conducted using a questionnaire distributed to all taxpayers in Bekasi City; 180 questionnaires were distributed via WhatsApp. Each questionnaire distributed contains 22 items for taxpayers to answer. To obtain the results of this study, the researcher used PLS-SEM version 3.0. This study found that taxpayer awareness and the implementation of E-filing had a positive and significant effect on taxpayer compliance, whereas tax socialization had a positive but nonsignificant effect. Tax sanctions are unable to moderate the influence of taxpayer awareness and tax socialization on taxpayer compliance, whereas they can moderate the effect of E-filing implementation on taxpayer compliance. In addition, there are several differences with previous research. Among them are the variables used and the research site location.
THE INFLUENCE OF ENTREPRENEURSHIP EDUCATION, CREATIVITY AND SELF EFFICACY IN DEVELOPING ENTREPRENEURSHIP INTERESTS IN STUDENTS OF THE ENTREPRENEURSHIP STUDY PROGRAM, FACULTY OF ECONOMICS AND BUSINESS, MALIKUSSALEH UNIVERSITY Yusmalina; Samsidar; Agustinawati; M. Subhan
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.21307107

Abstract

This study aims to analyze the influence of entrepreneurship education, creativity, and self-efficacy on entrepreneurial interest among students in the Entrepreneurship Study Program at the Faculty of Economics and Business, Malikussaleh University. The research background is based on the low number of entrepreneurs in Indonesia and the high rate of educated unemployment, which encourages the need to cultivate an entrepreneurial spirit from the start of study. The research method used was quantitative descriptive-verification, with a population of 138 active students. Data analysis techniques included multiple linear regression and other statistical tests. The results indicate that entrepreneurship education, creativity, and self-efficacy have a positive and significant effect on entrepreneurial interest, both partially and simultaneously. These findings reinforce the importance of formal education and psychological factors in shaping entrepreneurial interest among students and recommend the integration of practical approaches and character development into the entrepreneurship learning process to produce graduates who are ready to become entrepreneurs.
THE EFFECT OF LEVERAGE, INVENTORY TURNOVER RATIO, AND CASH TURNOVER RATIO ON LIQUIDITY WITH PROFITABILITY AS A MODERATING VARIABLE IN TRANSPORTATION AND LOGISTICS COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE DURING THE 2022–2025 PERIOD Nahzwha Andariesta; Fahmi Natigor Nasution; Firman Syarif
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 2 (2026): October (ON-PROGRESS)
Publisher : PT. Radja Intercontinental Publishing

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This study examines the effect of leverage, the inventory turnover ratio, and the cash turnover ratio on liquidity, with profitability positioned as a moderating variable, in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. This issue is important because several logistics firms recorded a Current Ratio below the ideal threshold despite rising revenues, indicating inefficiency in managing short-term financial obligations. Liquidity was measured by the Current Ratio, leverage by the Debt to Equity Ratio, inventory turnover by the Inventory Turnover Ratio, cash turnover by the Cash Turnover Ratio, and profitability by Return on Assets. Using purposive sampling, 25 companies were selected from a population of 39, yielding 100 firm-year observations analyzed through panel data regression and Moderated Regression Analysis (MRA) with EViews 12. The Random Effect Model was chosen as the best estimator based on the Chow and Hausman tests. The results indicate that leverage has a significant negative effect on liquidity, the inventory turnover ratio has a significant positive effect on liquidity, while the cash turnover ratio has no significant effect on liquidity. Profitability significantly moderates the relationship between all three independent variables and liquidity, strengthening the negative effect of leverage and the effect of cash turnover, while weakening the positive effect of inventory turnover.
LITERATURE REVIEW: THE INFLUENCE OF SOCIAL MEDIA MARKETING ON CONSUMER BEHAVIOR Anita Rahmawati; Sri Isti Untari; Kristin Lukitaningrum; Genesa Vernanda; Eva Fitria
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 1 (2026): July
Publisher : PT. Radja Intercontinental Publishing

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Abstract

The development of digital technology has transformed conventional marketing communication patterns from conventional methods to a more interactive, social media-based approach. Social media marketing (SMM) has become one of the key strategies for companies in building relationships with consumers and influencing purchasing behavior. This study aims to examine the influence of social media marketing on consumer behavior through a literature review approach. The method used is a Systematic Literature Review (SLR), analyzing various accredited national journals and relevant international literature in the fields of digital marketing and consumer behavior. The findings indicate that social media marketing has a significant influence on consumer behavior through several key mechanisms, namely increased brand awareness, electronic word of mouth (e-WOM), and customer engagement. These three variables act as mediators that strengthen the relationship between social media marketing and consumer purchasing decisions. Furthermore, it was found that consumer behavior in the digital age is more complex as it is influenced by social interactions, digital content, and recommendations from other users on social media. This study concludes that social media marketing not only has a direct influence but also operates through psychological and social processes that shape consumer purchasing decisions. This study makes a theoretical contribution to the development of the digital marketing literature and offers practical implications for companies seeking to design more effective social media marketing strategies.
SCARCITY STRATEGY ANALYSIS ON SOCIAL MEDIA IN ENCOURAGING IMPULSE BUYING (A STUDY OF HIJRAH STORE CONSUMERS LHOKSEUMAWE) Cut Sukmawati; Yulia Puspita; Teuku Zulkarnaen; Sutriani; Sufi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 2 (2026): October (ON-PROGRESS)
Publisher : PT. Radja Intercontinental Publishing

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This study aims to determine and analyze the effect of scarcity strategies on the social media platform Instagram on impulsive buying behavior of consumers at Hijrah Store Lhokseumawe. Using a quantitative approach with a survey method and simple linear regression, the study involved 100 active consumer respondents selected through purposive sampling. The collected primary data were then processed using SPSS version 25 software. Data analysis results indicate that the scarcity strategy (X) has a positive and significant effect on impulsive buying behavior (Y), evidenced by a calculated t-value of 2.469, which is greater than the critical t-value of 1.984 (sig. 0.015 < 0.05); therefore, the alternative hypothesis (Ha) is accepted. These findings align with the SOR theory, which asserts that the more effective the scarcity strategy implemented on Instagram as a stimulus, the stronger the consumers' psychological drive to make impulsive purchases as a response.
THE EFFECT OF TASTE, LAYOUT AND WORD OF MOUTH ON PURCHASE DECISIONS IN BEEJE COFFEE LHOKSEUMAWE Martina; Cut Sukmawati; Nanda Ameliany; Teuku Zulkarnaen; Lisa Iryani
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 2 (2026): October (ON-PROGRESS)
Publisher : PT. Radja Intercontinental Publishing

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This thesis examines the influence of taste, layout, and word of mouth on purchasing decisions at Beeje Coffee in Lhokseumawe. This is a quantitative study using a survey method and printed questionnaires distributed to 96 customers of Beeje Coffee in Lhokseumawe. The data analysis methods include instrument tests, classical assumption tests, and multiple linear regression analysis using SPSS version 25. The results indicate that taste (X1) has a positive and significant effect on purchasing decisions, with t = 2.218 and p = 0.029. Layout (X2) has a positive and significant effect, with t = 6.525 and p < 0.001. Word of mouth (X3) also has a positive and significant effect, with t = 3.870 and p < 0.001. Simultaneously, taste, layout, and word of mouth affect purchasing decisions, with F = 23.880 and p < 0.001. These findings show that product taste, spatial arrangement, and consumer recommendations contribute to purchasing decisions at Beeje Coffee.
THE INFLUENCE OF FINANCIAL LITERACY AND ISLAMIC BUSINESS ETHICS ON GREEN ISLAMIC INVESTMENT WITH INVESTOR TRUST AS A MEDIATOR AND SPIRITUAL KNOWLEDGE AS A MODERATOR Yulius Dharma; Munardi; Anwar Puteh; Aiyub Yahya
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 2 (2026): October (ON-PROGRESS)
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study aims to analyze the influence of financial literacy and Islamic business ethics on green Islamic investment by considering investor trust as a mediating variable and spiritual knowledge as a moderating variable. The research was conducted in Bireuen Regency, North Aceh Regency, and Lhokseumawe City, involving 300 respondents from diverse backgrounds, including civil servants, private employees, entrepreneurs, students, and other professions. A quantitative approach with a survey method was employed, and the data were analyzed using Structural Equation Modeling based on Partial Least Squares (SmartPLS). The findings reveal that financial literacy positively affects green Islamic investment and significantly enhances investor trust. Islamic business ethics contribute to strengthening investor trust, although their direct influence on green Islamic investment is relatively limited. Investor trust emerges as a crucial factor in reinforcing the relationship between financial literacy and Islamic business ethics with green Islamic investment, functioning as a mechanism of partial mediation. Furthermore, spiritual knowledge has a direct influence on green Islamic investment and acts as a moderating factor that strengthens the link between independent variables and investment decisions.Theoretically, this study contributes to the literature on Islamic finance and sustainable investment by integrating financial literacy, Islamic business ethics, investor trust, and spiritual knowledge into a comprehensive model. Practically, the findings emphasize the importance of financial literacy education, the application of Islamic business ethics, the cultivation of investor trust, and the reinforcement of spiritual dimensions to foster the growth of inclusive, competitive, and sustainable green Islamic investment.

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