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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 : -
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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 334 Documents
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THE IMPACT OF ISLAMIC MARKETING IMPLEMENTATION AND PRODUCT QUALITY ON THE INTEREST IN BUYING HALAL PRODUCTS AT SUSHI TEI SUN PLAZA IN MEDAN CITY Nursabrina Rambe; Cut Sukmawati; Sufi; Nursanjaya; Riyandhi Praza
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 is titled "The Influence of Islamic Marketing Implementation and Product Quality on Purchase Intention for Halal Products at Sushi Tei Sun Plaza, Medan City"; the research was conducted at Sun Plaza Medan. This study aims to determine the influence of Islamic marketing and product quality on the purchase intention for halal products at Sushi Tei Sun Plaza in Medan City. It employs a descriptive quantitative research design and utilizes a non-probability sampling method, specifically purposive sampling. The study population consists of Muslim consumers who use or have previously consumed halal products from Sushi Tei Sun Plaza in Medan City, with a sample size of 100 respondents. Data were collected via a survey method. Data analysis was conducted using multiple linear regression with the aid of SPSS software. Partial hypothesis testing (t-test) reveals that Islamic marketing has a positive and significant effect on purchase intention (B = 0.586; t = 8.119; p < 0.001). Product quality also has a positive and significant effect on purchase intention (B = 0.247; t = 3.920; p < 0.001).
ANALYSIS OF ONLINE AND OFFLINE SHOPPING PREFERENCES ON GENERATION Z CONSUMER BEHAVIOR Fitrianingsih; Aisyah Siregar
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 2 (2025): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22022435

Abstract

The development of digital technology has changed consumer behavior patterns, including how Generation Z obtains information, evaluates products, and makes purchases. Online shopping offers convenience, flexibility, product variety, and the ability to compare prices, while offline shopping provides a direct experience, personal interaction, and certainty about product condition. This study aims to analyze online and offline shopping preferences in relation to Generation Z consumer behavior in Tebing Tinggi City. The study used a descriptive quantitative approach with 50 respondents belonging to the Generation Z group and having experience shopping through both online and offline channels. The results show that Generation Z consumer behavior in choosing a shopping channel is influenced by a combination of factors such as convenience, price, product variety, trust, security, shopping experience, and speed of product acquisition. Online shopping has advantages in terms of flexibility and ease of access, while offline shopping has advantages in terms of physical product evaluation and direct interaction. The research findings indicate that Generation Z does not fully rely on one shopping channel, but tends to use online and offline channels according to their needs and the characteristics of the products purchased.
THE EFFECT OF REGIONAL ORIGINAL REVENUE (PAD), GENERAL ALLOCATION FUND (DAU), SPECIAL ALLOCATION FUND (DAK), AND REVENUE SHARING FUND (DBH) ON REGIONAL EXPENDITURE IN NORTH SUMATRA PROVINCE (2020–2024) Rima Sefty Vadela Harahap; Jumaini; Rico Nur Ilham; Nurlela
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 Local Own-Source Revenue, General Allocation Fund, Special Allocation Fund, and Revenue Sharing Fund on Regional Expenditure in North Sumatra Province. This study uses a combination of cross-sectional and time-series data from 33 regencies/cities in North Sumatra Province during the period of 2020–2024. The data analysis method used is Panel Data Regression with the assistance of EViews 10. The results show that Local Own-Source Revenue partially has a positive and significant effect on Regional Expenditure in North Sumatra Province. The General Allocation Fund partially has a positive and significant effect on Regional Expenditure in North Sumatra Province. The Special Allocation Fund partially has a positive and significant effect on Regional Expenditure in North Sumatra Province. Meanwhile, the Revenue Sharing Fund partially has a negative and significant effect on Regional Expenditure in North Sumatra Province. Simultaneously, Local Own-Source Revenue, General Allocation Fund, Special Allocation Fund, and Revenue Sharing Fund have a significant effect on Regional Expenditure in North Sumatra Province. It is recommended that the Government of North Sumatra Province increase its fiscal capacity to reduce dependence on Central Government Transfer Funds and ensure more sustainable regional expenditure management.
THE INFLUENCE OF BUSINESS LOCATION, PACKAGING, AND HALAL LABELING ON THE REVENUE OF SAREE CHIP BUSINESSES IN ACEH BESAR REGENCY Eni Hartanti Baijuri; Agustinawati; Miftahul Jannah
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 the influence of business location, packaging, and Halal labeling on the income of Saree chip business operators in Aceh Besar Regency. The study employs a quantitative approach using primary data. The population consists of 63 Saree chip business operators, all of whom were included in the sample using the saturated sampling technique. Data were collected via Likert-scale questionnaires and analyzed using SPSS 26, involving tests for validity, reliability, classical assumptions, multiple linear regression, the t-test, and the coefficient of determination. The results indicate that business location, packaging, and Halal labeling have a positive and significant effect on income, with t-test values ​​of 6.921 for business location, 2.817 for packaging, and 7.882 for Halal labeling, against a t-Stable value of 2.001.
THE EFFECT OF HUMAN RESOURCE QUALITY, INTERNAL CONTROL SYSTEMS, AND ORGANIZATIONAL CULTURE ON TREASURERS' PERFORMANCE WITH MOTIVATION AS A MODERATING VARIABLE AT THE EDUCATION OFFICE OF NORTH SUMATRA PROVINCE Sarah Ainun Mardiah Ritonga; Iskandar Muda; Abdillah Arif Nasution
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 examines the influence of Human Resource Quality (HRQ), Internal Control System (ICS), and Organizational Culture (OC) on Treasurer Performance (TP) in the Department of Education, North Sumatra Province, Indonesia, with Motivation (M) as a moderating variable. Grounded in Stewardship Theory, Human Resource Theory, and Herzberg's Two-Factor Theory of Motivation, this quantitative research employed Structural Equation Modeling (SEM) using IBM AMOS 29 on a sample of 188 government treasurers (bendahara) selected through simple random sampling from a population of 376 financial officers in public senior and vocational high schools (SMA/SMK). The novelty of this research lies in the development of an integrative model testing the simultaneous effects of these three organizational predictors with Motivation as a moderator, specifically within the regional education sector a context largely underexplored in the existing Indonesian public financial management literature. Results reveal that HRQ (β = 0.346; C.R. = 2.807; p = 0.005), OC (β = 0.212; C.R. = 2.376; p = 0.018), and Motivation (β = 0.238; C.R. = 2.086; p = 0.037) each exert a positive and significant direct effect on Treasurer Performance, while ICS failed to demonstrate statistical significance (β = 0.200; C.R. = 1.722; p = 0.085). Moderated Regression Analysis (MRA) results indicate that Motivation does not significantly moderate any predictor–performance relationship (p > 0.05 for all interaction terms). The model explains 62.9% of the variance in Treasurer Performance (R² = 0.629). These findings underscore the primacy of human capital investment, accountability culture, and intrinsic motivation in strengthening public financial governance at the local government level in Indonesia.
INFLUENCE OF CUSTOMER EXPERIENCE, CUSTOMER ENGAGEMENT, AND CUSTOMER SATISFACTION TOWARDS CONSUMER LOYALTY OF COSMETIC PRODUCTS GLAD2GLOW AMONG STUDENTS FACULTY ECONOMICS AND BUSINESS UNIVERSITAS OF MALIKUSSALEH Ainna Mahrum Nasution; Jullimursyida; Mohd. Heikal; Hamdiah
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 one of the important factors that determines a company's success in retaining customers amidst increasingly competitive cosmetics industry competition. This study aims to analyze the influence of Customer Experience, Customer Engagement, and Customer Satisfaction on Customer Loyalty toward Glad2Glow cosmetic products among students of the Faculty of Economics and Business, Malikussaleh University. This research was motivated by the increasingly intense competition in the cosmetic industry, requiring companies to create positive customer experiences, strengthen customer engagement, and improve customer satisfaction in order to enhance customer loyalty. This study employed a quantitative approach using a survey method. The population consisted of 3,173 students of the Faculty of Economics and Business, Malikussaleh University who use Glad2Glow cosmetic products. The sampling technique used was purposive sampling, resulting in 112 respondents. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression with the Statistical Product and Service Solutions (SPSS) program. The findings reveal that Customer Experience has a positive and significant effect on Customer Loyalty, Customer Engagement has no significant effect on Customer Loyalty, while Customer Satisfaction has a positive and significant effect on Customer Loyalty. The coefficient of determination (Adjusted R Square) of 55.9% indicates that Customer Experience, Customer Engagement, and Customer Satisfaction explain 55.9% of the variation in Customer Loyalty, while the remaining 44.1% is explained by other variables outside the scope of this study. Therefore, improving customer experience and customer satisfaction is essential to strengthening customer loyalty toward Glad2Glow cosmetic products.
THE EFFECT OF FLASH SALES, FREE SHIPPING, AND SHOPEE LIVE ON PURCHASE DECISIONS FOR FASHION BRAND PRODUCTS JINISO ON THE SHOPEE PLATFORM (Case Study on Students of the Faculty of Economics and Business, Universitas Malikussaleh) Khalida Zia Siallagan; Adnan; Rusydi Abubakar; Hamdiah
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 influence of Flash Sale, Free Shipping, and Shopee Live on purchasing decisions for Jiniso fashion products on the Shopee platform among students of the Faculty of Economics and Business, Malikussaleh University. This research employed a quantitative approach, with data collected through questionnaires distributed to 114 respondents. The sampling technique used was the Hair formula, while the data were analyzed using multiple linear regression with the assistance of the Statistical Package for the Social Sciences (SPSS) version 27. The results of the study indicate that, partially, the Flash Sale variable has a positive and significant effect on purchasing decisions, with a significant value of 0.001 < 0.05 and a t-value of 7.797 > t-table of 1.658. The Free Shipping variable also has a positive and significant effect on purchasing decisions, with a significance value of 0.001 < 0.05 and a t-value of 24.339 > t-table of 1.658. Furthermore, the Shopee Live variable has a positive and significant effect on purchasing decisions, with a significance value of 0.001 < 0.05 and a t-value of 18.375 > t-table of 1.658. The R Square value of 0.971 indicates that the Flash Sale, Free Shipping, and Shopee Live variables are able to explain 97.1% of the variation in purchasing decisions, while the remaining 2.9% is explained by other variables not examined in this study.
INFLUENCE OF DESTINATION IMAGE, CONSUMER EXPERIENCE, AND PERCEIVED VALUE ON LOYALTY THROUGH SATISFACTION AS A MEDIATION VARIABLE Widia Lestari Hasibuan; Heriyana; Ikramuddin; Halida Bahri
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

Abstract This study aims to analyze the effects of destination image, consumer experience, and perceived value on loyalty in Lake Toba, with satisfaction as a mediating variable. Using a quantitative approach, data were collected via a 5-point Likert scale questionnaire from 145 respondents selected through purposive sampling. Data analysis was performed using Partial Least Square Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0. The results show that all hypotheses are accepted at a 5% significance level (P<0,000). Destination image, consumer experience, and perceived value have positive and significant effects on both satisfaction and loyalty (β=0.287 to β=0,410). Furthermore, satisfaction partially mediates the relationship between the three independent variables and loyalty (β=0,103 to β=0,145). These findings confirm the vital role of enhancing destination image, consumer experience, and perceived value in building long-term satisfaction and loyalty. Practically, this study provides insights for destination managers to design strategies that improve service quality and competitiveness in Lake Toba.
THE INFLUENCE OF SOCIAL MEDIA MARKETING ON PURCHASE INTENTION MEDIATED WITH BRAND AWARENESSAND CONSUMER BRAND ENGAGEMENT Radha Chairunnisya; Heriyana; Syamsul Bahri; Chalirafi
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 social media marketing on purchase intention, mediatedby brand awareness and consumer brand engagement, among consumers of fashion clothing products in Lhokseumawe City. The background of this research is based on the increasing use of social media as a marketing tool in the fashion industry and the high consumer exposure to fashion content that does not necessarily translate into purchase intention. The method used in this study is a quantitative approach with data analysis techniques using SEM based on Partial Least Squares (PLS). Data were obtained through direct questionnaires distributed to 105 respondents who are social media users and interested in fashion clothing products in Lhokseumawe City. The results show that social media marketing has a positive and significant effect on brand awareness, consumer brand engagement, and purchase intention. Furthermore, brand awareness and consumer brand engagement have a positive and significant effect on purchase intention. Brand awareness and consumer brand engagement also mediate the effect of social media marketing on purchase intention. These findings indicate that social media marketing is a significant factor in increasing consumer purchase intention for fashion products, both directly and through increasing brand awareness and consumer engagement with the brand.
THE INFLUENCE OF DIGITAL COMPETENCY AND SOCIAL MEDIA ON GENERATION Z'S CAREER CHOICES WITH SELF-EFFICACY AS AN INTERVENING VARIABLE Egis Amanda; Khairawati; Marbawi; Chalirafi
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 analyze the influence of digital competency and social media usage on Generation Z career choices with self-efficacy as a mediating variable in final year students of the Faculty of Economics and Business, Malikussaleh University. This study is motivated by the rapid development of digital technology that has changed the way Generation Z obtains information, develops competencies, and determines career choices. Amidst the increasing demands of the world of work for digital skills, students are required to have adequate digital competencies and be able to utilize social media effectively to support their career development. The method used in this study is a quantitative approach with data analysis techniques using Structural Equation Modeling (SEM) based on Partial Least Square (PLS). Data were obtained through the distribution of online questionnaires to 184 final year students of the Faculty of Economics and Business, Malikussaleh University who met the research criteria. The results of the study indicate that digital competency has a significant effect on self-efficacy and career choices of Generation Z. The use of social media has a significant effect on self-efficacy, but does not have a significant effect on career choices of Generation Z. In addition, self-efficacy has a significant effect on career choices of Generation Z. The results of the mediation test indicate that self-efficacy partially mediates the effect of digital competency on career choices of Generation Z, and fully mediates the effect of social media use on career choices of Generation Z. These findings indicate that increasing digital competency and effective use of social media can strengthen students' self-efficacy , which ultimately plays a role in supporting the process of determining career choices of Generation Z.

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