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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 EFFECT OF PRODUCT QUALITY, BRAND IMAGE AND TASTE ON THE PURCHASE DECISION OF KUDA CAP TENGGIRI FISH CRACKERS SEA IN BANGKOK CITY Desi Eka Pratiwi; Mohd. Heikal; Jullimursyida; 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

The increasingly tight competition among processed seafood products requires every producer to keep innovating in order to compete with its rivals. Product quality, brand image, and taste are important factors that producers need to pay attention to in order to maintain and improve consumer purchasing decisions. Pre-survey results on Cap Kuda Laut Mackerel Fish Crackers show a declining trend in consumer purchase interest, which is suspected to be related to these three factors. This study aims to determine the influence of Product Quality (X1), Brand Image (X2), and Taste (X3) on Purchasing Decisions (Y) of Cap Kuda Laut Mackerel Fish Crackers in Pangkalan Brandan, Langkat Regency, North Sumatra. The population of this study consists of consumers of the product. The sample consisted of 100 respondents, determined using the purposive sampling technique. The variables in this study consist of dependent and independent variables. The dependent variable is Purchasing Decision (Y), while the independent variables are Product Quality (X1), Brand Image (X2), and Taste (X3). The method used in this study is a quantitative research method, with multiple linear regression as the analysis model. Data processing was carried out using the SPSS program. Based on the analysis results, this study found that the Product Quality variable has a positive and significant effect on Purchasing Decision, Brand Image has a positive and significant effect on Purchasing Decision, and the Taste variable has a positive and significant effect on Purchasing Decision. The results of this study also show that Product Quality, Brand Image, and Taste have a partial and simultaneous effect on the Purchasing Decision of Cap Kuda Laut Mackerel Fish Crackers.
THE EFFECT OF COMPANY SIZE, AUDIT QUALITY AND OPERATIONAL EFFICIENCY ON FINANCIAL PERFORMANCE IN LQ45 COMPANIES THAT LISTED ON THE IDX Zam Zam Khairani; Yuni Shara; Sriwardany; Shita Tiara
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 4 (2026): April
Publisher : PT. Radja Intercontinental Publishing

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Abstract

P urpose – This research focuses on examining how company size, audit quality, and operational efficiency impact the financial performance of firms within the LQ45 index on the Indonesia Stock Exchange, which includes firms with the largest market capitalization and liquidity in Indonesia. Novelty – The uniqueness of this research is attributed to the concurrent use of audit tenure as an indicator of audit quality and Total Asset Turnover as a measure of operational efficiency, focused specifically on LQ45 companies during the 2022–2024 timeframe, which covers the post-pandemic recovery and the present economic environment. Method – This research utilizes a quantitative associative method by leveraging secondary data obtained from the annual financial reports of companies available on the official Indonesia Stock Exchange website. Samples were chosen through purposive sampling and examined using panel data multiple linear regression, with the Random Effect Model identified as the most suitable model. Findings – The findings suggest that company size and audit quality do not substantially influence financial performance, whereas operational efficiency has a significant and beneficial impact. At the same time, all three variables collectively have a substantial impact on the financial performance of LQ45 companies. Limitations and Implications – This research focuses exclusively on firms included in the LQ45 index, and its results may not apply to other industries or types of companies. The outcomes of this research can act as a guide for corporate leaders and policymakers in focusing on effective asset management as a crucial approach to enhancing financial performance.
UNDERSTANDING VIRTUAL ITEM PURCHASE INTENTION IN ROBLOX: THE MEDIATING EFFECT OF TRUST ON INFLUENCER ENDORSEMENT, IMMERSIVE EXPERIENCE, AND USER-GENERATED CONTENT Rizkan Pratama; Mariyudi; Syamsul Bahri; Muchsin
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 Endorsement Influencer, Immersive Experience, and User Generated Content (UGC) on Purchase intention of Roblox virtual items, with Trust as a mediating variable. The respondents were 96 active students at the Faculty of Economics and Business, Universitas Malikussaleh, who had previously purchased virtual items on Roblox. Data were collected through questionnaires and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS. The results indicate that Immersive Experience has a positive and significant effect on Trust, Trust positively and significantly affects Purchase Intention, and UGC positively and significantly affects Purchase Intention. Conversely, Endorsement Influencer does not significantly affect Trust or Purchase Intention, Immersive Experience does not significantly affect Purchase Intention, and UGC does not significantly affect Trust. Furthermore, Trust fails to mediate the relationships between Endorsement Influencer, Immersive Experience, nor UGC on Purchase Intention. These findings suggest that Trust and UGC are the most dominant factors in driving virtual item purchase intentions, while influencer marketing and immersive experiences alone remain insufficiently effective without robust user trust.
ANALYSIS OF THE EFFECT OF POVERTY, LIFE EXPECTANCY AND AVERAGE YEARS OF SCHOOLING ON GROSS REGIONAL DOMESTIC PRODUCT (GRDP) IN NORTH SUMATERA PROVINCE Widya Ningsih Sirait; Ichsan; Murtala; Zata Hasyyati
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

North Sumatra Province is one of the provinces that has a significant contribution to the economy on the island of Sumatra, so the success of this region's economy is an important factor in supporting regional and national economic growth. Economic growth in North Sumatra Province influeced by the development of Gross Regional Development Product (GRDP) still faces various challenges, such as high levels of poverty, disparities in the quality of health, and education between districts/cities that affect economic growth in this province. This study aims to analyze the effect of poverty, life expectancy (LE or AHH), and average years of schooling (AYS or RRLS) on GRDP in North Sumatra Province. The data used in this study is panel data which is a combination of time series data for the period 2017–2024 and cross sections of 33 districts/cities in North Sumatra Province obtained from the Central Statistics Agency of North Sumatra Province. The analysis method used is panel data regression with the selected model, namely the Fixed Effect Model (FEM). The results of the study indicate that poverty has a negative and significant effect on GRDP, while LE and AYS have a positive and significant effect on GRDP in North Sumatra Province. The North Sumatra Provincial Government and the district/city governments in this province are expected to be able to reduce poverty levels and improve the quality of health and education through targeted policies to encourage higher and sustainable economic growth in all districts/cities.

Page 34 of 34 | Total Record : 334

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