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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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DIGITAL MARKETING, FINANCIAL TECHNOLOGY, AND MARKET ORIENTATION STRATEGY: A STUDY ON MSME’s MARKETING PERFORMANCE Austin Alexander Parhusip; Aisyah Azhar Adam
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

Culinary MSMEs play a strategic role in the Medan City economy, but the increase in the number of businesses has not always been followed by an increase in marketing performance. This study aims to analyze the influence of digital marketing, financial technology, and market orientation on the marketing performance of culinary MSMEs in Medan City. The study used an associative quantitative approach. The study population was MSMEs in Medan City, with a sample of 100 respondents determined through a purposive sampling technique. Data were obtained through research instruments and analyzed using validity tests, reliability tests, classical assumptions, multiple linear regression, t-tests, F-tests, and coefficients of determination. The results showed that digital marketing had a positive and significant effect on marketing performance. Financial technology also had a positive and significant effect and was the variable with the largest contribution. Meanwhile, market orientation had a positive relationship, but did not have a significant effect partially. Simultaneously, all three variables had a significant effect on the marketing performance of culinary MSMEs in Medan City with an Adjusted R Square value of 0.697. These findings demonstrate the importance of integrating digital promotion, financial technology, and market understanding to strengthen the competitiveness of MSMEs.
THE INFLUENCE OF SOCIAL MEDIA PROMOTION, CUSTOMER ORIENTATION, AND MENU INNOVATION ON THE BUSINESS SUCCESS OF MEATBALL STALLS IN LHOKSEUMAWE CITY Miranda; Munandar; Naufal Bachri; Muttaqien
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 examines the influence of social media promotion, customer orientation, and menu innovation on the business success of bakso (meatball) stalls in Lhokseumawe City, Indonesia. A quantitative survey design was employed, involving 80 stall owners selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the aid of SmartPLS software. The results show that social media promotion has a positive but statistically insignificant effect on business success (t = 1.461; p = 0.144), largely because most owners have not yet used social media optimally. In contrast, customer orientation (t = 5.344; p = 0.000) and menu innovation (t = 5.544; p = 0.000) both exert a significant positive effect on business success, with menu innovation emerging as the strongest predictor (path coefficient = 0.578). The model explains 73.0% of the variance in business success (R² = 0.730) and demonstrates strong predictive relevance (Q² = 0.617). These findings imply that the success of small culinary enterprises such as bakso stalls depends more on owners' ability to understand customer needs and to continuously innovate their products than on digital promotion alone.
ARTIFICIAL INTELLIGENCE (AI) -BASED DIGITAL ADVERTISING ON TIKTOK ON INTEREST CONSUMER BUYING (Study of Undergraduate Students of the Faculty of Social and Political Sciences, Malikussaleh University) Melda Nilam Sari; Sutriani; Nanda Ameliany; Sufi; Nursakinah Ritonga
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 Artificial Intelligence (AI)-based digital advertising on TikTok on consumer purchase intention among undergraduate students of the Faculty of Social and Political Sciences, Malikussaleh University. The study employed a quantitative survey approach and simple linear regression analysis. The sample consisted of 100 students selected through purposive sampling with proportional allocation across six study programs. Primary data were collected using a Likert-scale questionnaire and processed with SPSS version 27. The results show that AI-based digital advertising on TikTok has a positive and significant effect on consumer purchase intention. This is proven by a calculated t-value of 11.761, which is greater than the critical t-value of 1.984, with a significance value of 0.000 < 0.05. The correlation coefficient of 0.765 indicates a strong relationship, while the coefficient of determination of 0.585 shows that digital advertising explains 58.5% of the variation in purchase intention. These findings confirm that advertisements that are easy to understand, innovative, persuasive, and entertaining can increase consumers' interest in seeking product information and developing purchase intention
DYNAMICS OF EMPLOYEE EXPENDITURE FROM THE PERSPECTIVE OF PERFORMANCE-BASED BUDGET EFFECTIVENESS AND EFFICIENCY ANALYSIS Andi Yusuf Simatupang; Eka Nurmala Sari
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.21718440

Abstract

Employee Expenditure Dynamics and Performance-Based Budget Effectiveness: A Longitudinal Study at the Padangsidimpuan Police Resort. This study examines the asymmetric influence between Performance-Based Budgeting (PBB) implementation and employee expenditure dynamics on budget effectiveness and efficiency in police operational units characterized by extreme mandatory spending. Employing a mixed-data approach that integrates primary data from 24 respondents via questionnaires and longitudinal secondary data (2023–2025) consisting of SP2D realization, K PPN IPA scores, and AKIP evaluations, this research applies multiple linear regression to test causal relationships among variables. The primary scientific findings reveal three fundamental insights: (1) budget effectiveness emerges as a synergistic product of the normative PBB framework and adaptive expenditure dynamics mechanisms, rather than a single-variable outcome; (2) employee expenditure dynamics exert a dominant and significant influence on budget efficiency (coefficient = 1.086; p = 0.025), while PBB implementation remains insignificant in partial analysis; and (3) a paradox exists between technical performance improvement (IPA: 97.61 → 98.29) and managerial accountability stagnation (AKIP: BB category). These findings indicate that in mandatory-spending environments, administrative agility and close supervision become the primary determinants of efficiency, surpassing formal compliance with PBB principles. This study recommends implementing documented quarterly evaluations and optimizing close supervision as strategies to break AKIP stagnation, moving it from the BB to the A category.
Economic Analysis of Crypto Asset Regulation in Indonesia: Market Impact, Investor Behavior and Islamic Economic Perspective Nanda Nur Sofyana
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 4 (2026): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21526604

Abstract

The transfer of crypto asset regulatory authority from Bappebti to the Financial Services Authority (OJK) in 2025 represents a policy transformation with significant economic consequences for Indonesia's digital financial market. This article presents a narrative literature review analyzing three economic dimensions of this regulatory change: (1) the impact of regulation on market dynamics and crypto asset price volatility; (2) the response and behavior of crypto investors in Indonesia amidst the changing regulatory landscape; and (3) the implications of regulation from an Islamic economic perspective based on the 2021 Ijtima Ulama. The review results indicate that: first, regulations that increase legal certainty have the potential to suppress short-term volatility while encouraging long-term institutional adoption, although empirical evidence suggests that the announcement of regulations was initially responded negatively by market players; second, the growth of Indonesian crypto investors, reaching more than 21 million by 2024, is driven by digital financial literacy, risk perception, and speculative motives, which require a policy approach based on economic education; Third, the 2021 Ijtima Ulama fatwa places crypto assets in a conditional position from an Islamic economic perspective, namely, they are forbidden as a medium of exchange but offer opportunities as conditional investment assets. Therefore, OJK regulations need to accommodate the evolving needs of Muslim investors. This article identifies a research gap in the form of a lack of empirical studies on the macroeconomic impact of crypto regulations in Indonesia and the need for a regulatory model that integrates Islamic economic principles.
THE EFFECT OF STORE ATMOSPHERE AND WORD OF MOUTH ON THE DECISION TO VISIT RUFI COFFEE, DEWANTARA DISTRICT, NORTH ACEH REGENCY Era Fazira; Agustinawati; Riyandhi Praza; Sufi; Nanda Ameliany
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 examine the effect of store atmosphere and word of mouth on visiting decisions at Rufi Coffee, Dewantara District, North Aceh Regency. The study was motivated by the rapid growth of coffee shops, which has intensified competition among cafes, encouraging business owners to create a comfortable store atmosphere and foster positive word of mouth. This research employed a quantitative method with an associative approach, and the data were analyzed using multiple linear regression. The sample consisted of 100 respondents selected using the Lemeshow formula. Data were collected through a Likert-scale questionnaire that had passed the validity and reliability tests. The findings indicate that store atmosphere and word of mouth have a positive and significant effect on visiting decisions. The t-test results show that the t value for store atmosphere was 4.322 and for word of mouth was 8.509, both exceeding the t-table value of 1.985, with a significance value of 0.000 < 0.05. The F-test yielded an F value of 186.293 with a significance value of 0.000 < 0.05. The coefficient of determination (R²) was 0.793.
THE EFFECT OF PRICE AND SERVICE QUALITY ON CONSUMER LOYALTY IN THE SEBLAK RONYOK KRUENG GEUKUEH CULINARY BUSINESS Santia Dewi; Cut Sukmawati; Lisa Iryani; Nur Hafni; Sutriani
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

Consumer loyalty is an important factor in ensuring the sustainability of culinary businesses. However, Seblak Ronyok Krueng Geukueh still faces problems related to price transparency and service quality, such as customer complaints regarding the absence of purchase receipts, prices perceived as inconsistent with the amount of toppings received, and slow service during peak hours. Therefore, this study aims to analyze the influence of price and service quality on consumer loyalty at Seblak Ronyok Krueng Geukueh. This study employed a quantitative method with an associative approach. A sample of 100 respondents was determined using the Lemeshow formula with a non-probability sampling technique through purposive sampling. Data were collected through questionnaires, observations, and documentation and analyzed using multiple linear regression analysis. The results showed that price and service quality had a positive and significant effect on consumer loyalty. The price variable obtained a t-value of 4.802 > 1.985, while service quality obtained a t-value of 6.324 > 1.985, with significance values of 0.000. The simultaneous test produced an F-value of 134.128 with a significance value of 0.000, indicating that price and service quality simultaneously had a positive and significant effect on consumer loyalty.
THE INFLUENCE OF TRANSFORMATIONAL LEADERSHIP, HR COMPETENCE, AND ORGANIZATIONAL COMMITMENT ON EMPLOYEE PERFORMANCE AT THE BPKAD OFFICE OF LANGKAT REGENCY Azzahra Chairani; Sullaida; Nur Faliza; Yusniar
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 analyze the influence of transformational leadership, human resource competency, and organizational commitment on employee performance at the Langkat Regency BPKAD Office. The independent variables studied include transformational leadership, human resource competency, and organizational commitment, while the dependent variable is employee performance. Primary data was collected through questionnaires distributed to 82 employees at the Langkat Regency BPKAD using a saturated sampling technique. The analysis method used was multiple linear regression. The results indicate that transformational leadership, human resource competency, and organizational commitment partially have a positive and significant effect on employee performance. Furthermore, these three variables simultaneously also significantly influence employee performance at the Langkat Regency BPKAD. This study provides an important contribution to understanding that improving leadership quality, human resource competency, and organizational commitment are factors that can improve employee performance, thereby supporting the effective achievement of organizational goals.
THE INFLUENCE OF DIGITAL LEADERSHIP, NEW ORGANIZATIONAL CULTURE AND TEAMWORK ON JOB SATISFACTION OF OFFICE EMPLOYEES SOCIAL SERVICES DEPARTMENT OF SERDANG BEDAGAI REGENCY Yana Puspita Ningrum; Suhaila Husna Samosir; Julianto Hutasuhut; Mhd. Dhani Habra
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 determine and analyze the influence of Digital Leadership, New Organizational Culture and Teamwork on Job Satisfaction of Employees at the Social Service Office of Serdang Bedagai Regency. This study uses a quantitative approach. The population in this study were all employees of the Social Service Office of Serdang Bedagai Regency, totaling 38 respondents. The sampling technique used was saturated sampling, so that all members of the population were used as research samples. Data collection techniques were carried out by observation, as well as questionnaires with a Likert Scale data measurement scale. Data analysis techniques used validity, reliability and classical assumption tests. The data analysis method used multiple linear regression with the help of the SPSS version 25 program. The results of this study indicate that Digital Leadership has a positive and significant effect on Employee Job Satisfaction with a t-value of 3.470 and a significant value of 0.001 <0.05. New Organizational Culture has a positive and significant effect on Employee Job Satisfaction with a t-value of 3.308 and a significant value of 0.002 <0.05. Teamwork has a positive and significant effect on Employee Job Satisfaction with a t-value of 3.412 and a significant value of 0.002 < 0.05. Simultaneously, Digital Leadership, New Organizational Culture and Teamwork have a positive and significant effect on Employee Job Satisfaction at the Social Service Office of Serdang Bedagai Regency .
MEASURING THE FUNDAMENTAL ATTRACTIVENESS OF PALM OIL BUSINESS AMIDST THE LEGITIMACY CRISIS: THE MODERATING ROLE OF OIL EXTRACTION RATE ON THE INFLUENCE OF INTEREST COVERAGE RATIO AND EBITDA MARGIN ON STOCK PRICES Thezar Fiqih Hidayat Hasibuan
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

Industry coconut Central Indonesian palm oil at a crossroads paradoxical : in one side face crisis legitimacy scale national follow 4.09 million in order hectares garden palm oil illegal in area forest by Unit Task Forest Area Regulation , while on the other hand recording foreign exchange export highest throughout history amounting to US$ 35.87 billion by 2025. Research This aim test Is the capital market stable? appreciate the fundamentals of resilience financial issuer plantation palm oil in the middle pressure legitimacy said , with positioning the interest coverage ratio (ICR) and EBITDA margin as predictor price share as well as oil extraction rate (OER) as variables moderation . Balanced panel data collected from ten issuer plantation palm oil on the Indonesia Stock Exchange during period 2023 to first quarter 2026 (40 observations ) and analyzed using moderated regression analysis based on panel data regression with error standard clustered . Estimation results show that ICR and EBITDA margin have an effect positive significant to price OER shares are proven strengthen the influence of EBITDA margin on price shares (β = 88.535; p = 0.011) and behave as moderator pure , but No moderate ICR influence . Simple slopes analysis confirms that sensitivity price share to profitability increase in a way monoton along increase yield . Findings This indicates that investors do differentiation fundamentally based instead of punish industry in a way collectively , so that Power lure business palm oil for perpetrator business rooted in profitability whose credibility amplified by excellence operational agronomist .

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