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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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THE EFFECT OF FINANCIAL LITERACY, LIFESTYLE, AND SOCIAL MEDIA INTERACTION ON DOOM SPENDING BEHAVIOUR WITH FOMO AS MEDIATOR Hawa Zahrani; Husaini; Ghazali Syamni; Chairil Akhyar; Nurhasanah
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 analyse the influence of financial literacy, lifestyle, and social media interaction on doom spending behaviour, with Fear of Missing Out (FOMO) as a mediating variable, among students in the Faculty of Economics and Business at Universitas Malikussaleh. Excessive, anxiety-driven spending has become increasingly common among the younger generation as they navigate economic uncertainty and pervasive digital exposure, making it important to understand which psychological, social, and financial factors drive this behaviour among university students. A quantitative research design was employed using a survey method distributed to active university students selected through purposive and proportional sampling. Data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with a sample of 140 respondents. The findings reveal that financial literacy, social media interaction, and FOMO significantly and positively affect doom spending behaviour, whereas lifestyle does not exhibit a significant effect. Furthermore, the mediation analysis indicates that FOMO mediates the relationship between social media interaction and doom spending behaviour, but does not mediate the relationships of financial literacy or lifestyle with doom spending behaviour. These findings confirm that FOMO functions as a key psychological mechanism reinforcing consumptive behaviour among students, and that financial knowledge alone is insufficient to prevent it. The results suggest that initiatives to reduce excessive spending among students should combine financial literacy education with healthier, more mindful social media use and emotional-regulation support.
THE INFLUENCE OF THE USE OF INFORMATION AND COMMUNICATION TECHNOLOGY AND COMPENSATION FOR EMPLOYEE PERFORMANCE MINISTRY OF RELIGIOUS AFFAIRS DISTRICT OFFICE SERDANG BEDAGAI Riska Dwi Ananda; Suhaila Husna Samosir; Yayuk Yuliana; Muhammad Rahmat
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

The purpose of this study is to determine and analyze the effect of the use of information technology, communication, and compensation on employee performance at the Office of the Ministry of Religious Affairs of Serdang Bedagai Regency. The type of research used is quantitative research. The population in this study were all employees of the Office of the Ministry of Religious Affairs of Serdang Bedagai Regency, totaling 64 people. Because the population is less than 100 people, the sampling technique used saturated sampling so that the entire population was used as a research sample. Data collection techniques were carried out through observation, interviews, documentation studies, and questionnaires with a Likert scale. Data analysis techniques used validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests (partial), F-tests (simultaneous), and coefficients of determination with the help of the SPSS program . The results of the study indicate that the use of information technology, communication, and compensation partially each have a positive and significant effect on employee performance, as evidenced by the calculated t-value of each being greater than the t-table and a significance level of 0.000 <0.05. In addition, simultaneously all independent variables have a positive and significant effect on employee performance with an F-count value greater than the F-table and a significance value of 0.000 < 0.05. The Adjusted R Square value of 0.775 indicates that 77.5% of employee performance variation can be explained by the independent variables in this study, while 22.5% is influenced by other variables outside the study.
MANAGERIAL ACCOUNTING ISSUES IN MSMES IN KOLAKA REGENCY: A PHENOMENOLOGICAL QUALITATIVE APPROACH Abd. Haris Rahim; Anshar
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 1 (2026): July
Publisher : PT. Radja Intercontinental Publishing

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This study aims to identify and analyze managerial accounting problems faced by Micro, Small, and Medium Enterprises (MSMEs) in Kolaka Regency, Southeast Sulawesi. This study uses a qualitative approach with phenomenological methods. Data collection was conducted through in-depth interviews with 12 informants consisting of MSME actors in various sectors, participatory observation, and documentation. Data analysis techniques use the Miles, Huberman, and Saldaña (2014) model which includes data condensation, data display, and conclusion drawing. The results identified six main themes of managerial accounting problems, namely: (1) mixing of personal and business finances, (2) absence of production cost recording systems, (3) absence of planning and budgeting, (4) selling price determination without calculation basis, (5) minimal utilization of accounting information in decision making, and (6) weak business performance evaluation. This study recommends the need for local wisdom-based managerial accounting assistance programs involving local government, universities, and local business communities.
THE EFFECT OF PERCEIVED VALUE, SERVICE QUALITY, AND BRAND IMAGE ON CUSTOMER LOYALTY THROUGH CUSTOMER SATISFACTION AS AN INTERVENING VARIABLE AT PT FIRST MITRA MANDIRI Hanisa Aulia Putri; Ramli; M. Gita Indrawan
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

Abstract-This study aims to analyze the effect of Perceived Value, Service Quality, and Brand Image on Customer Loyalty through Customer Satisfaction as an intervening variable among customers of PT First Mitra Mandiri, a company located in Batam City and engaged in spa. This research is motivated by the increasingly competitive spa industry and the importance of maintaining customer loyalty as a key factor for business sustainability. This study employed a quantitative approach using a survey method. The population consisted of all First Spa Batam customers who had used the spa services at least twice. The sampling technique used was accidental sampling, resulting in a sample of 125 respondents. Data were collected through questionnaires and analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with the assistance of SmartPLS software. The results indicate that Perceived Value, Service Quality, and Brand Image have a positive and significant effect on Customer Satisfaction. Furthermore, Perceived Value, Service Quality, Brand Image, and Customer Satisfaction have a positive and significant effect on Customer Loyalty. The mediation analysis demonstrates that Customer Satisfaction successfully mediates the relationship between Perceived Value, Service Quality, and Brand Image and Customer Loyalty. This study concludes that enhancing customers’ perceived value, service quality, and a positive brand image can increase customer satisfaction, which in turn strengthens customer loyalty at First Spa Batam. Therefore, the company should continuously improve service quality, provide value that meets customer expectations, and strengthen its brand image in order to maintain and enhance customer loyalty.
ADAPTIVE CRUDE OIL INVENTORY OPTIMIZATION UNDER GEOPOLITICAL UNCERTAINTY: A MONTE CARLO SIMULATION AND FMEA-BASED APPROACH AT AN INDONESIAN STATE-OWNED REFINERY Purnama Wulansari Neldy; Noorhan Firdaus Pambudi
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

Indonesia's growing reliance on imported crude oil has heightened its exposure to geopolitical disruptions, yet the static inventory policies at its most import-dependent refineries: RU IV Cilacap and RU V Balikpapan were designed for a stable supply environment. This study asks not merely whether lead-time variance matters, which is well established, but how much unrecognised geopolitical exposure is embedded in a specific national refining portfolio and what layered policy can absorb it. Using an integrated PESTEL, Causal Loop Diagram, Pareto, Monte Carlo and FMEA framework within a DMAIC design, calibrated on 2021–2023 cargo-level data, the study produces three context specific findings. First, Pareto analysis reveals an acute structural vulnerability invisible to the current model: Nigeria supplies 98 percent of medium crude at both refineries simultaneously, so a single Nigerian force-majeure event would sever near-total medium-crude supply nationally. Second, the calibrated stochastic model shows the static M+3 policy underestimates required Safety Stock by 39 to 134 percent across six crude categories, widening beyond 1,400 percent for the most exposed category under disruption, and the FMEA ranks vessel shortage and Red Sea rerouting as the two highest risks. Third, a stockout-avoidance test demonstrates that no single Safety Stock level can absorb extreme disruption, motivating the study's central contribution: a three-layer buffer framework combining adaptive Safety Stock, callable floating storage, and origin diversification, each activated at a distinct cost–risk trigger. The study offers state-owned refineries a transferable, empirically grounded method for converting geopolitical signals into operational inventory policy.
ANALYSIS OF LIQUIDITY, SOLVABILITY, AND PROFITABILITY RATIOS TO ASSESS THE LEVEL OF FINANCIAL HEALTH AT PT YAKIN SEJAHTERA MANDIRI MUARA ENIM TAHUN 2020–2024 Yenni Suryono; Dwi Oktarina Aryani; Arya Singgih Prasadana
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.21767442

Abstract

The sharp fluctuation in net profit of PT Yakin Sejahtera Mandiri Muara Enim during 2020–2024—from a peak of IDR 5.3 billion in 2021 to only IDR 289 million in 2023—raises questions about the overall financial health of this construction services company. This study aims to analyze that condition through liquidity, solvency, and profitability ratios using a descriptive quantitative method based on secondary data from the company's annual balance sheets and income statements. The results show that the company's liquidity and solvency remained strong and stable throughout the period, with the current ratio consistently above 200% and the debt-to-asset ratio below 40%, indicating sound working capital management and a healthy funding structure. In contrast, profitability ratios fluctuated sharply: Return on Equity surged to 182% in 2021 before plunging to 7.55% in 2023 due to rising operational cost pressure and then recovered to 17.19% in 2024. These findings indicate that strong liquidity and solvency do not automatically guarantee earnings stability, making the operational current ratio a key factor for the sustainability of project-based construction businesses such as PT Yakin Sejahtera Mandiri.
LABOR ABSORPTION FACTORS OF MICRO, SMALL, AND MEDIUM ENTERPRISES (SMES) IN SUMATRA ISLAND: PANEL DATA ANALYSIS FOR THE 2020–2024 PERIOD Inda Arfa Syera; Hajar Affiah; Faulia Anggeraini; Dewi Hakiki
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.21636780

Abstract

The purpose of this study is to analyze the influence of the number of Micro and Small Industries (MSMEs), the value of MSME output , and GRDP on the absorption of MSME labor in 10 (ten) provinces on Sumatra Island for the period 2020–2024. This study uses panel data with a Fixed Effect Model (FEM) approach. The results of the study revealed that the number of MSME businesses significantly influences the absorption of MSME labor (β = 1.914200 ; p < 0.05), while the value of MSME output (β = 0.001026 ; p > 0.05) and GRDP (β = 0.103498 ; p > 0.05) do not significantly affect the absorption of MSME labor. The model explains 99.2364% of the variation in MSME labor absorption (Adjusted R² = 0.992364 ). The findings of this study are that the expansion of employment opportunities is more determined by the growth in the number of business units than by the increase in output or the size of the regional economy. The government should prioritize policies that encourage the formation of new MSME business units and provide training and access to capital to increase business capacity without reducing employment.
HUMAN RIGHTS-BASED AGRARIAN CONFLICT RESOLUTION IN LAND ACQUISITION FOR NATIONAL STRATEGIC PROJECTS Gloria Gita Putri Ginting; Ayu Kurnia Sari
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

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Abstract

However, its implementation often leads to agrarian conflicts related to unequal land ownership, unclear rights, differences in compensation, limited community participation, and threats to the sustainability of livelihoods for affected groups. These issues demonstrate that agrarian conflicts are not solely related to land administration but also touch upon human rights dimensions. This study aims to analyze the resolution of agrarian conflicts in land acquisition for National Strategic Projects from a human rights perspective and to formulate a more just, participatory, and sustainable approach to resolution. The study employed a descriptive qualitative method with a literature review and document study approach. Data were obtained from laws and regulations, policy documents, state agency reports, scientific articles, and literature related to agrarian conflicts and human rights. The results indicate that there is still a gap between procedural certainty and substantive justice in land acquisition. Project acceleration also has the potential to narrow the space for participation if it is not accompanied by transparency and protection of community rights. Therefore, conflict resolution needs to be carried out through dialogue, meaningful participation, prevention of criminalization, effective complaint mechanisms, and restoration of the lives of affected communities by placing respect for human rights as the main basis for development.
THE URGENCY OF STRATEGIC MANAGEMENT IN HIGHER EDUCATION : A SYS TEM ATIC LI T ERA TU RE R EVI E W APPROACH M. Alang Khairun Nizar
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.21670512

Abstract

Universities are institutions of higher learning that play a strategic role in nation building. Developed countries generally have high-quality higher education systems capable of producing superior human resources, innovative research, and significant contributions to economic, social, political, and cultural development. Conversely, the poor quality of higher education often results in a nation's low competitiveness on the global stage . This article aims to explain the Strategic Management of Higher Education from an Islamic perspective. The method used in this article is qualitative research with a Systematic Literature Review approach. Articles were collected from Google Scholar using the PRISMA ( Preferred ) search process . R e p or t ing I t e m f o r Sy s t e m ic R e vi e wsand​ M e ta- a n a ly ses ) . Then​​​​ done​​​​​​​ analysis​​​​​​ is i s e c a ra de s k r i p t i f. The results found that strategic management is based on the strategy formulation stage, the formulation of the decided strategy must be calculated in order to provide the greatest benefit for the company, with activities ranging from developing a business mission, understanding external opportunities and threats, determining internal strengths and weaknesses and establishing long-term objective plans. Strategy implementation, is formulating to change the established strategy into a management action. Activities at this stage include annual objective policies, allocating resources and mobilizing organizational actors. Strategy evaluation, is the final stage of strategic management with its main activities being to review the internal and external factors that form the basis of the current strategy, measuring performance and taking corrective action.
THE INFLUENCE OF E-SERVICE QUALITY ON USER SATISFACTION OF THE THREADS APPLICATION AMONG STUDENTS OF THE FACULTY OF SOCIAL AND POLITICAL SCIENCES Cut Sukmawati; Khairani; Nanda Ameliany; Maisyura; 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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Abstract

E-Service Quality is one of the important variables in shaping user satisfaction on social media, such as the Threads application. The purpose of this study is to examine the effect of E-Service Quality on User Satisfaction of the Threads Application among students of the Faculty of Social and Political Sciences, Malikussaleh University. This study uses a quantitative method with an associative research type. The research sample used in this study was 100 respondents selected using a non-probability purposive sampling technique. The collected data were analyzed using a simple linear regression test. Based on the results of the analysis, it is shown that E-Service Quality has a positive and significant influence on User Satisfaction of the Threads application with a t-value of 9.848 greater than the t-table of 1.98447 and a significance value of 0.000 <0.05, so H1 is accepted. The coefficient of determination (R²) of 0.497 means that E-Service Quality significantly influences user satisfaction by 49.7%, while 50.3% is influenced by other factors outside the research variables.

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