cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Rico Nur Ilham
Contact Email
radjapublika@gmail.com
Phone
+6281238426727
Journal Mail Official
radjapublika@gmail.com
Editorial Address
Jl. Pulo Baroh No.12, Lancang Garam, Kecamatan Banda Sakti, Kota Lhokseumawe
Location
Kota lhokseumawe,
Aceh
INDONESIA
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
 1   2   3   4   5 
ANALYSIS OF COMMON SIZE ON BSI (BANK SYARIAH INDONESIA) IN 2020-2021 Harley Agustian; Rico Nur Ilham; Irada Sinta; Bob Feinberg
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.v1i3.28

Abstract

This research is motivated by the condition of the financial performance of Bank Indonesia Syariah. In the 2020 balance sheet financial statements, there is an increase, as well as in 2021, again experiencing an increase of 265 billion rupiah. This study measures financial performance with common size analysis. This research is a type of quantitative research. The research in this paper is focused on common size analysis at Bank Indonesia Syariah in 2020-2021. The theoretical approach that the researcher uses is: descriptive-analysis, the financial statements of Bank Indonesia Syariah can be analyzed using common size analysis. The results of this study are common size analysis at Bank Indonesia Syariah in 2020-2021. On the balance sheet: assets have increased. While on the income statement, revenue has increased, and the expense account has decreased. In the balance sheet, there was an increase in assets from 239.581 billion in 2020 to 265.289 billion in 2021. The increase in assets occurred in accounts receivable, marketable securities and cash, as well as other assets. Likewise in the income statement, there is an increase in profit from 2.187 billion in 2020 to 3.028 billion in 2021.
CAPITAL ANALYSIS ON SHARIA EMPLOYEE COOPERATIVES PT. PUPUK ISKANDAR MUDA (PIM) Sutra maulana; Radja alvarezi; Maysarah; Cut Zahrani; M.Subhan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 2 (2022): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i2.29

Abstract

As one of the business fields, cooperatives require funds to be used to run their business. In general, cooperatives are faced with the problem of increasing working capital needs to develop their business, on the other hand, the available working capital is very limited. Therefore, every cooperative is required to collect working capital from both members and non-members. In law number 25 of 1992, it is stated that sources of cooperative capital consist of own capital and loan capital. Own capital can be in the form of: principal savings, compulsory savings, reserve funds and grants. Based on Law number 25 of 1992 concerning cooperatives, in article 1 it is explained, cooperatives are business entities consisting of persons or cooperative legal entities based on their activities based on cooperative principles, as well as a people''s economic movement based on the principle of kinship. Whereas Sharia Cooperatives are business activities engaged in the field of savings and loans or services, financing and investment based on a profit sharing system (sharia).The PT Pupuk Iskandar Muda Sharia Employee Cooperative (Kopkarsyah PT PIM) was established by employees of PT Pupuk Iskandar Muda based on deed Number 1749/BH/XII/1985 dated January 11, 1985. The Articles of Association of Kopdar PT PIM have been approved by the Minister of Cooperatives and Small Entrepreneur Development of the Republic Indonesia by Decision Letter Number: 109/BH/PAD/KWK, 1/11/1997 dated March 29, 1997, then amended by the deed of Statement of Decision on Meeting Amendment to the Articles of Association Number 02 dated March 6, 2018 at Notary Nila Rufaida, SH., and has ratified by the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number: 000897/PAD/M.KUKM.2 /1/2019 dated January 21 2019. Based on the results of research on capital in the PT.PIM Syariah Employee Cooperative, it can be concluded that capital in KOPKARSYAH PT.PIM is obtained from members'' savings and borrowed back by these members. In managing capital, Kopkarsyah PT.PIM uses the sharia system so that the problems encountered regarding capital are very minimal. The scope of the cooperative environment is very limited, because this cooperative is only intended for employees who work within the scope of PT.PIM.
ANALYSIS OF THE INFLUENCE OF CAPITAL AND BUSINESS DURATION ON THE INCOME LEVEL OF SMEs (Case Study at CMC Cake Shop Rina Iklima; Rizki Nadira; Nazri Ainiya; Safriana Safriana; Irada Sinta
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.v1i3.30

Abstract

The development of Micro, Small and Medium Enterprises (MSMEs) in Indonesia is getting faster and more advanced. The problems of obstacles and obstacles faced by MSME entrepreneurs in increasing income are very complex and include several aspects which are closely related to one another, including: lack of managerial skills and skills in operating as well as the absence of legal sources from the company, weak organization and limited marketing, lack of capital both in quantity and sources. Therefore, business actors only get unstable or fluctuating profits in their business, therefore the author wants to examine the Analysis of the Effect of Capital and Length of Business on the Income Level of Umkm Cake Shop Cmc located in Keude Buloh Blang Ara, kec. Kuta Makmur, Kab. North Aceh. The founder and owner of Umkm is Mrs. Marlina, S.Pd. who lives in the village of Ceumeucet, Kec. Kuta Makmur, Kab. North Aceh. The target in this study was the owner of the Cmc Cake Shop. The researcher used a qualitative research approach, namely the interview method used to collect data related to business capital, length of business, and income of UMKM UKM Cake Shop traders. The results of this study indicate that the length of business is very closely related to the income of MSMEs. The long term of business also makes customers believe that these MSMEs are good MSMEs. From this it can be concluded that the relationship between business length and income is positive. Business capital is also one of the variables that play an active role in influencing the income level of UMKM CMC cake shops.
EFFECT OF COOPERATIVE CAPITAL ON SUCCESS AT KSP-PS BQ ARAFAH MATANGKULI Suci Fitriani; Suci Faiza; Chaera Maulida; Rozhatul Saufa; Cut Dara Aria Faradika
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.v1i3.31

Abstract

This study aims to examine the effect of cooperative capital on success in savings and loan cooperatives. This study uses data for 2020 and 2021 obtained from KSP-PS BQ ARAFAH Matangkuli. The results of the research partially show that capital in 2021 has a negative effect and has experienced a significant decrease in KSP-PS BQ ARAFAH Matangkuli income. Simultaneous research shows that the capital variable has a negative effect on income sourced from operating income (sales and purchase income, profit sharing income , and other income.
CAPITAL AND INCOME ANALYSIS IN WHOLESALE BUSINESS UD. RIZKI JAYA Amru Usman; Raisa Salsabila; Sara Yulis; Farica Yusrina Lubis; Cut Safani; Rafsanjani Rafsanjani
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.v1i3.32

Abstract

Development era which modern also participate give impact positive with development industry trade, one of which is in the field of wholesale trade. UD shop. Rizki Jaya one of the grocery stores that opened because of the creative desire of the shop owner, namely Pak Syaiful, to create jobs as well as income to fulfill daily life. The purpose of this study is to determine the effect of capital business on the success of the store, as well as knowing an increase in the income of UD Grocery Stores. Rizky Jaya. The research was conducted using quantitative and qualitative methods. Data collection, as well as subsequent interviews observations will be made. UD shop. Rizki Jaya has carried out Management Aspects, namely planning, supervision, marketing strategy, and financial management. Capital has a big influence on business developmentand the success of UD Stores. Rizky Jaya. There is an increase in UD Shop revenue. Rizki Jaya, improvement is influenced by the interests of the community. It is necessary to make improvements to the implementation of aspects of management by shop owner UD. Rizki Jaya, especially in the aspect of supervision, as well as the form of report writing, must be more detailed in Ledger so cash flow can be pictured well.
CONSISTENCY WITH CAPITAL MANAGEMENT IN NASARI SYARI’AH SAVING AND LOAN COOPERATIVES Mohd. Heikal; Muti Miftahul Jannah; Muhammad Hafidz Akbar; Ariana Hasibuan; Indah Anta Sari; Lifia Suci Ramadani; Ahmad Faisal Pasaribu
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.v1i3.33

Abstract

The Savings and Loans Cooperative and Sharia Financing (KSPPS) is a microfinance institution that collects funds from the public and distributes them to people who need these funds. The purpose of this study was to determine the financial management system for sharia financing with a murabaha contract at KSPPS Nasari Syariah. This research is qualitative research using interview and documentation methods and obtained the results of primary and secondary data. The results of research on working capital management by increasing business show that capital management for KSP Nasari Syariah is 96.27%. This coefficient level indicates that capital management has a strong influence on business improvement at KSP Nasari Syariah.
ANALYSIS OF CAPITAL SOURCES AND BUSINESS CAPITAL MANAGEMENT IN UMKM PASTRIES TO MAK NI NORTH ACEH Marbawi; Lisa Dwi Yana; Nailul Authar; Hervina Hervina; Salsabila Salsabila
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.v1i3.34

Abstract

The purpose of this study is to find out and analysis where and how the source of capital and the management of business capital by Umkm.the object of this study is Umkm in makni. This research uses the technique of Participation Observation, and formal interviews as for the results of this study are Umkm get a source of capital from business accelerator cooperation with PT. Global energy development (PGE), and the way capital management is carried out in the form of business diversification activities which is also one of the ways of developing MSME businesses towards mak ni.
ANALYSIS OF THE ROLE OF SAVING AND LOAN CREDIT IN PNS RETIREMENTS IN THE NASARI SAVING AND LOAN COOPERATIVE (KSP) KOTA LHOKSEUMAWE Putri Rahmayani; Hastanti Listya Ningtiyas; Sultan Haris Al-Muridhillah; Chairul Rizal; Subhan Subhan
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.v1i3.37

Abstract

This study aims to determine the growth of pension credit at the Nasari Savings and Loans Cooperative, Lhokseumawe City. The methodology used in the research process is descriptive qualitative, namely knowing the growth of pension credit each year at the Nasari Savings and Loans Cooperative, Lhokseumawe City, using existing data. The analysis used in this research is trend analysis. The results showed that the growth of pension credit in the Nasari Savings and Loans Cooperative fluctuated and tended to decrease with the average credit growth. The author gives advice to the Nasari Savings and Loans Cooperative in Lhokseumawe City in order to reduce interest rates on pension credit loans, so that they can compete with other cooperatives and increase credit growth every year.
ANALYSIS OF CAPITAL AND CREDIT ASSISTANCE FOR MICRO-BUSINESS GROUPS BY THE SHARIA EMPLOYEE COOPERATIVE OFFICE OF PT. ISKANDAR MUDA FERTILIZER LHOKSEUMAWE CITY Fadilla Putri Siregar; Mita Darmayanti; Bambang Arjuna Putra; Aziz Nurrzai; Rico Nur Ilham
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.v1i3.38

Abstract

This study aims to analyze loan capital and business volume against residual business results (SHU) with total assets as a moderating variable in the Sharia Employee Cooperative of PT pupuk Iskandar Muda Kota Lhokseumawe. Research Approach using quantitative methods. Quantitative research is a systematic scientific research of parts and phenomena and their relationships. T Type of research uses a type of associative research, which is research carried out to determine the relationship between two or more variables and from the results of this study can be used to build a theory that serves to explain or control a symptom. In taking a sample, the researcher has the criteria used, namely a sample of borrowed capital, business volume, a sample of the remaining business results and a sample of total assets. In this case, the sample used is for the year ended December 31, 2021. The data collection techniques are as follows: 1) Documentation Method, 2) Interview Method. In this interview technique, there is a process of interaction, discussion and presentation. Data analysis techniques are in the form of multiple linear regression analysis (Multiple Linear Regretion Analysis). The results of his research showed that Borrowed capital has an insignificant effect on the Remaining Business Results (SHU) of the Lhokseumawe City "SHARIA EMPLOYEES" cooperative. Business volume has a significant effect on the Remaining Business Results (SHU) of the "SHARIA EMPLOYEES" cooperative in Lhokseumawe city. Total assets can strengthen the effect of borrowed capital on the remainder
ANALYSIS OF PENSIONER CREDIT GROWTH RATE AT NASARI SAVINGS AND LOAN COOPERATIVE IN LHOKSEUMAWE Tengku Wulan Handayani; Meutia Sari; Alya Agnes Yulanda; Mira Agustina; Fitri Yusriani; Rico Nur Ilham
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.v1i3.39

Abstract

This study aims to determine the growth of pension loans at the Savings and Loans Cooperative in Lhokseumawe. the data obtained or taken is based on the results of interviews conducted at the Nasari Savings and Loans Cooperative in Lhokseumawe using data from 2017 to 2021. The results showed that the growth of pension loans in savings and cooperative loans fluctuated and tended to decline. The author advises the savings and loan cooperative Nasari in Lhokseumawe to reduce the interest rate on pension loans, so that it can compete with other cooperatives and increase credit growth every year.

Page 3 of 32 | Total Record : 320

 1   2   3   4   5 

Filter by Year

2022 2026


Reset
Filter By Issues
All Issue Vol. 5 No. 2 (2026): October (ON-PROGRESS) Vol. 5 No. 1 (2026): July Vol. 4 No. 4 (2026): April Vol. 4 No. 3 (2026): January Vol. 4 No. 2 (2025): October Vol. 4 No. 1 (2025): July Vol. 3 No. 4 (2025): April Vol. 3 No. 3 (2025): January Vol. 3 No. 2 (2024): October Vol. 3 No. 1 (2024): July Vol. 2 No. 4 (2024): April Vol. 2 No. 3 (2024): January Vol. 2 No. 2 (2023): October Vol. 2 No. 1 (2023): July Vol. 1 No. 4 (2023): April Vol. 1 No. 3 (2023): January Vol. 1 No. 2 (2022): October Vol. 1 No. 1 (2022): July More Issue