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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.
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Articles 320 Documents
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THE EFFECT OF MOTIVATION AND JOB COMPETITION ON EMPLOYEE PERFORMANCE THROUGH JOB SATISFACTION AS AN INTERVENING VARIABLE AT RSUD TUANKU IMAM BONJOL, LUBUK SIKAPING Pelda Harianti; Novi Yanti; Yulistia; Agus Sutardjo; Dina Adawiyah
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 effect of motivation and job competition on employee performance through job satisfaction as an intervening variable among nursing staff at RSUD Tuanku Imam Bonjol, Lubuk Sikaping. The population consisted of 183 nursing employees, with a sample of 64 respondents determined using the Slovin formula. Data were collected through a closed questionnaire using a 1–5 Likert scale and analyzed using Structural Equation Modeling (SEM) based on Partial Least Square with SmartPLS version 4. The results show that job competition has a positive and significant effect on both job satisfaction and employee performance, while motivation has a positive but not significant effect on either variable. Job satisfaction also has a positive but not significant effect on employee performance. In the indirect-effect testing, motivation has a positive and significant effect on employee performance through job satisfaction, whereas job competition has a positive but not significant effect on employee performance through job satisfaction. These findings indicate that healthy job competition is a more dominant factor than motivation in driving the satisfaction and performance of nursing staff.
THE EFFECT OF PRINCIPAL'S TRANSFORMATIONAL LEADERSHIP STYLE AND WORK MOTIVATION ON THE PERFORMANCE OF STATE HIGH SCHOOL TEACHERS IN KEEROM DISTRICT, PAPUA Nursima Sigalingging; Eva Solita Pasaribu; Santi Rizki; Ernita Siagian; Marupa Siregar
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 the principal's transformational leadership style and work motivation on the performance of public high school teachers in Keerom Regency, Papua. The background of this study is based on the phenomenon of suboptimal teacher performance characterized by low consistency in the preparation of learning tools, minimal learning innovation, and decreased work motivation due to limited facilities and geographical conditions of the border area. In addition, the principal's leadership practices, which are still administrative, are considered not to fully implement the principles of inspirational and empowering transformational leadership. This study uses a quantitative approach with descriptive and inferential methods. The study population was 92 public high school teachers in Keerom Regency, with a sample of 92 respondents. Data were collected through questionnaires compiled based on indicators of transformational leadership style, work motivation, and teacher performance. The data analysis technique used multiple linear regression to test the partial and simultaneous effects between variables. The results showed that the principal's transformational leadership style had a positive and significant effect on teacher performance. This is evidenced by the t-test showing that the calculated t value of 4.555 is greater than the t- table of 1.987 with a significance level of 0.000 <0.05. Likewise, work motivation has a positive and significant effect on teacher performance with the t-test results showing a calculated t value of 6.683 greater than the t- table of 1.987 with a significance value of 0.000 <0.05. Work motivation has a more dominant influence than transformational leadership style based on the standard beta value of 0.535. Then the principal's transformational leadership style and work motivation simultaneously have a positive and significant effect on teacher performance with the F-test results showing a calculated F value of 92.006 with a significance level of 0.000 <0.05. The coefficient of determination (R²) value of 0.821 indicates that 82.1% of teacher performance variations can be explained by the two variables together, while 17.9% is influenced by other factors outside the variables of this study. This study provides empirical contributions and becomes the basis for recommendations for school principals and the Education Office to improve the quality of teacher performance.
FROM HUMAN-CENTERED MANAGEMENT TO ALGORITHMIC GOVERNANCE: A CONCEPTUAL REVIEW OF MANAGEMENT TRANSFORMATION IN THE ARTIFICIAL INTELLIGENCE ERA Erlangga Rahimi; Umi Narimawati; Anita Rahmawati; Sri Isti Untari; Kristin Lukitaningrum
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.21820206

Abstract

The rapid development of artificial intelligence is driving a fundamental transformation in management practices and paradigms, from a human-centered approach to algorithmic governance. This article aims to conceptually examine how this shift impacts decision-making, leadership roles, organizational governance, and ethical dimensions in the context of modern management. The research method used is a conceptual literature review by analyzing reputable international journal articles and key academic books discussing humanistic management, artificial intelligence, and algorithmic governance. The results of the study indicate that algorithmic governance offers increased efficiency, consistency, and analytical capacity for organizations, but also presents risks related to transparency, accountability, fairness, and the degradation of human considerations in decision-making. This article emphasizes that human-centered management and algorithmic governance are not mutually exclusive but can be integrated within a management framework that places humans as the ultimate supervisors and bearers of responsibility for algorithm-based decisions. The study's conclusions emphasize the importance of a responsible socio-technical and governance approach so that the use of artificial intelligence can strengthen, rather than replace, human values in management practices in the digital era.
CHALLENGES IN IMPLEMENTING GOOD CORPORATE GOVERNANCE AMONG FIRMS IN THE BATAM FREE TRADE ZONE: A LITERATURE REVIEW Robin
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 2 (2024): October
Publisher : PT. Radja Intercontinental Publishing

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The Batam Free Trade Zone and Free Port (KPBPB) is one of Indonesia’s most important investment nodes, yet growth in investment value is not necessarily accompanied by improvements in governance quality at the firm level. This study aims to map and synthesise the challenges of implementing good corporate governance (GCG) among firms operating in the zone. A systematic literature review was conducted following the PRISMA 2020 reporting protocol, covering Scopus-, SINTA-, Garuda-, and DOAJ-indexed articles published between 2020 and 2025. Articles were screened using predefined inclusion and exclusion criteria and analysed through thematic content analysis. The synthesis identifies four interrelated layers of challenges: (1) institutional-regulatory challenges arising from dual authority in zone management and the shifting licensing regime; (2) ownership-structure challenges stemming from the dominance of foreign-investment subsidiaries and family firms, which weaken independent oversight; (3) transparency and disclosure challenges among non-listed firms that fall outside the reach of capital-market regulation; and (4) internal-capacity and sustainability challenges driven by global supply-chain pressures. The study proposes a four-layer conceptual framework and five empirically testable propositions, and argues that conventional GCG mechanisms developed in the context of listed firms are insufficient to explain governance practices within free trade zones.
DO FOREIGN INVESTORS ENHANCE THE ROLE OF FEMALE DIRECTORS IN CORPORATE FINANCING DECISIONS? Chici Askotamiya; Suanti; Rumintar J. H. Marpaung
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.21904436

Abstract

This study investigates whether board gender diversity influences the debt to asset ratio and examines the moderating role of foreign ownership within consumer non-cyclicals firms listed on the Indonesia Stock Exchange from 2020 to 2024. Analyzing a balanced panel of 170 firm-year observations across 34 companies using a Random Effect Model, the empirical evidence rejects both proposed hypotheses. The results indicate that the presence of female directors does not significantly reduce corporate leverage. Similarly, foreign ownership fails to moderate this relationship. These outcomes are largely explained by the low average female board representation (11.91%) in the sample, which falls well below the critical mass threshold required to actively shape financial policies. In this context, female participation functions primarily as tokenism. Furthermore, the highly dispersed nature of foreign ownership tends to substitute rather than reinforce board monitoring. This research highlights that merely having token female representation is insufficient to alter capital structure in an emerging two-tier board system, as corporate leverage remains overwhelmingly driven by persistent firm-specific characteristics.
THE INFLUENCE OF FIRM SIZE, ENVIRONMENTAL PERFORMANCE, BOARD INDEPENDENCE, AND BOARD GENDER DIVERSITY ON CARBON EMISSION DISCLOSURE IN ENERGY COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (2023–2024) Risanty; Adi Syah Putra; Juwita Agustrisna; Yesica Exaudy Napitu
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.21884464

Abstract

This study aims to determine the influence of firm size, environmental performance, board independence, and board gender diversity on carbon emission disclosure among energy companies listed on the Indonesia Stock Exchange during the 2023–2024 period. The study utilized a sample of 61 companies selected through purposive sampling. Data analysis was conducted using multiple linear regression. The results indicate that firm size and environmental performance have a positive effect, whereas board independence and board gender diversity have no effect.
THE EFFECT OF INFLATION, EDUCATION LEVEL, AND LABOR FORCE PARTICIPATION LEVEL ON POVERTY LEVEL IN NORTH SUMATRA PROVINCE Nabila Ramadina; Reza Juanda; Aulia Maharani Br Purba
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 effect of inflation, education level, and labor force participation rate on the poverty rate in North Sumatra Province during 2005–2024. The study uses secondary time-series data obtained from the Central Statistics Agency (BPS) of North Sumatra Province. The analytical method is multiple linear regression using EViews 13. The results show that inflation has a positive and significant effect on the poverty rate, while education level and labor force participation rate have negative and significant effects. Simultaneously, inflation, education level, and labor force participation rate significantly affect the poverty rate. The adjusted R-squared of 0.810563 indicates that 81.05 percent of the variation in poverty is explained by the three independent variables, while the remaining 18.95 percent is explained by other factors outside the model.
THE EFFECT OF SOYBEAN PRODUCTION AND IMPORTS ON SOYBEAN PRICES IN INDONESIA Aulia Maharani Br Purba; Reza Juanda; Nabila Ramadina
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 soybean production and soybean imports on soybean prices in Indonesia. This study uses time series data from 1990-2024 using multiple linear regression methods. The results show that soybean production has a negative and significant effect on soybean prices in Indonesia. Conversely, soybean imports have a positive and significant effect on soybean prices in Indonesia. Simultaneously, soybean production and soybean imports significantly influence soybean prices in Indonesia.
THE IMPACT OF THE LOCAL GOVERNMENT FINANCIAL INDEPENDENCE RATIO, THE LOCAL REVENUE EFFECTIVENESS RATIO, AND THE EXPENDITURE EFFICIENCY RATIO ON THE FINANCIAL PERFORMANCE OF REGENCIES AND CITIES IN ACEH PROVINCE Marzuki; Nadia Mulya; Ghazali Syamni; Muttaqien
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.21989967

Abstract

This study aims to analyze the impact of the local government financial autonomy ratio, the Local Own-Source Revenue (PAD) effectiveness ratio, and the expenditure efficiency ratio on the financial performance of regencies and cities in Aceh Province. This study uses a combination of cross-sectional and time-series data from 23 regencies and cities in Aceh Province for the years 2020–2024. The analysis method used is panel data regression using EViews 14. The results show that the local financial autonomy ratio and the PAD effectiveness ratio have a positive and significant effect on local financial performance. Meanwhile, the expenditure efficiency ratio does not have a significant effect on local financial performance. The combined effect of the local financial autonomy ratio, the PAD effectiveness ratio, and the expenditure efficiency ratio on local financial performance accounts for 92.36%, while the remaining 7.64% is influenced by other variables outside the scope of this study. The results of this study indicate that increasing local financial autonomy and the effectiveness of PAD management are key factors in improving local financial performance in the regencies and cities of Aceh Province.
THE INFLUENCE OF EMPLOYER BRANDING, WORK EXPECTATIONS, AND CORPORATE REPUTATION ON INTENTION TO APPLY FOR A JOB AMONG FINAL-YEAR MANAGEMENT STUDENTS AT THE FACULTY OF ECONOMICS AND BUSINESS, UNIVERSITAS MALIKUSSALEH Shadaqta Amalia; Khairawati; A Hadi Arifin; Sullaida
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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The purpose of this study is to analyze the influence of employer branding, work expectations, and corporate reputation on Intention to Apply for a Job among final-year students in the Management Study Program, Faculty of Economics and Business, Malikussaleh University. The study was conducted on final-year students in the 2022 intake of the Management Study Program, Faculty of Economics and Business, Malikussaleh University. The research method used a quantitative approach, distributing questionnaires to 175 final-year student respondents. Data analysis was performed using the Partial Least Squares (PLS) method with the assistance of the SmartPLS application. The results showed that employer branding had a positive and significant effect on Intention to Apply for a Job, work expectations had a positive and significant effect on job application intentions, and corporate reputation had a positive and significant effect on Intention to Apply for a Job. These findings indicate that employer branding, work expectations, and corporate reputation are important factors that can encourage increased Intention to Apply for a Job, particularly in the decision-making process of applying to a company.

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