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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.
Arjuna Subject : -
Articles 320 Documents
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UTILIZING SCIENCE DATA TO INCREASING THE NUMBER MSME DEBTORS AT PT.BANK CENTRAL ASIA.TBK (CASE STUDY OF PT. BANK CENTRAL ASIA.TBK KCU TEBING TINGGI) Effan Budiawan; Meilita Tryana Sembiring; Nazaruddin
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i1.75

Abstract

This study aims to increase the number of MSME debtors at the BCA Tebing Tinggi Branch. Since the enactment of Bank Indonesia Regulation Number 23/13/PBI/2021 concerning the Macroprudential Inclusive Financing Ratio (RPIM) for Conventional Commercial Banks, Sharia Commercial Banks, and Sharia Business Units. So Commercial Banks began to adjust the percentage of the use of funds that would be used to finance MSMEs and PBR. BCA Tebing Tinggi Branch is committed to meeting the increase in the percentage of RPIM. One way that can be used to explore Potential Funding is by Utilizing Data Science. Data science studies data, especially quantitative data, with the aim of finding hidden patterns in the data. Researchers will study profile information and transaction patterns in accounts to find MSME customers who are given the right financing. This study processes data using the Machine Learning method with the Random Forest algorithm.
MARKET ANOMAL TESTING REGARDING THE JANUARY EFFECT, ROGALSKI EFFECT AND MONDAY EFFECT IN BANKING SECTOR COMPANIES ON THE INDONESIA STOCK EXCHANGE Maulana Iqbal; Rico Nur Ilham; Darmawati Muchtar; Widyana Verawaty Siregar
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i1.76

Abstract

This study aims to look at market anomalies such as the January effect, Rogalski effect and Monday effect in the banking sub-sector companies in Indonesia. This study uses a quantitative method with an analysis of the Average Difference Test. negative. The Rogalski Effect shows no significant difference when Return is positive or negative. The Monday Effect shows that there is a significant difference in the Monday Effect when the Return is positive or negative.
DYNAMICS OF THE RURAL INDIAN ECONOMY: A COMPREHENSIVE STUDY Kumar Bharat; Vishwa Suresh
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i1.77

Abstract

This research article presents a comprehensive study on the dynamics of the rural Indian economy. With a focus on understanding the key sectors, evaluating government policies, exploring technology's role, and analyzing challenges and opportunities, this study aims to provide insights into the intricacies of rural economic development. Through an in-depth examination of the primary sectors driving the rural economy, including agriculture, livestock, forestry, handicrafts, and rural industries, the research uncovers their economic significance, interdependencies, and growth potential. The assessment of government policies and initiatives sheds light on their impact on income generation, employment opportunities, infrastructure development, and market access in rural areas. the study explores the transformative power of technology and innovation in rural economic development. It investigates successful models and interventions that leverage technology to enhance productivity, value chain integration, and market access in rural sectors. The research also addresses the challenges faced by the rural Indian economy, such as agrarian distress, limited access to finance, inadequate infrastructure, and climate change impacts. By identifying opportunities for sustainable development, such as diversification of rural livelihoods, promotion of entrepreneurship, and strengthening of rural-urban linkages, this study aims to contribute to the advancement of rural economic growth and prosperity.
RECOGNIZING THE ROLE OF FARMERS IN INDIA'S ECONOMIC SUCCESS FOR FINANCIAL WELL-BEING Vishwa Suresh; Kumar Bharat
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i1.78

Abstract

This research article aims to shed light on the pivotal role played by farmers in India's economic success. Through a comprehensive review and analysis of existing literature, policy documents, and statistical data, this study examines the socioeconomic contributions of farmers, evaluates policy frameworks, investigates challenges faced by farmers, and proposes strategies for their empowerment. The findings highlight the multifaceted contributions of farmers to the Indian economy, including agricultural production, employment generation, rural development, and poverty alleviation. Additionally, the study assesses the effectiveness of existing policies and institutional frameworks in supporting farmers' economic role, identifying areas for improvement. It also delves into the challenges and constraints faced by Indian farmers, ranging from limited access to credit and land tenure issues to market volatility and climate change impacts. Based on the analysis, this article proposes strategies for empowering and promoting the economic well-being of Indian farmers. These strategies encompass technological advancements, agricultural diversification, farmer collectives, market linkages, and policy reforms. By recognizing and addressing the barriers hindering farmers' economic progress, the article argues that India can unlock the full potential of its agricultural sector, foster rural development, and achieve sustainable economic growth.
ACCOUNTING PROFESSION: USING SWOT ANALYSIS APPROACH IN 5.0 SOCIETY ERA Sari Nuzullina Rahmadhani
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i1.79

Abstract

The accounting profession has a very important role in various entities and sectors. This study aims to examine the existence of the accounting profession related to the presence of the 5.0 industrial revolution era. This research uses quantitative methods. The sample in this study were accountants who worked as accountant educators, public accountants and tax consultants in the city of Medan, totaling 150 people. As a result, it is known that the role of the accounting profession in the era of the industrial revolution 5.0 has been transformed into digital skills, applying new technology prototypes, learning by doing, international certification-based education, responsive to changes in industry, business and technology development, as well as curricula and learning based on digital skills. Accountant professional bodies need to encourage and facilitate continuous learning for accountants, for example through an online course or knowledge base that can be accessed widely and provides real-time and continuous updating of knowledge. This is necessary so that the accounting profession can continue to exist in an era of challenges. 5.0.
PROMOTING SUSTAINABLE DEVELOPMENT: A HOLISTIC APPROACH TOWARDS A RESILIENT FUTURE Ishfaq Ahmad Mir
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i1.80

Abstract

Sustainable development has emerged as a global imperative to address the pressing challenges of environmental degradation, social inequality, and economic instability. This research paper explores the concept of sustainable development, its key principles, and the critical role it plays in shaping a resilient and prosperous future. It investigates the interconnectedness between environmental, social, and economic dimensions, highlighting the need for an integrated approach. Furthermore, the paper examines various strategies and initiatives that promote sustainable development at local, national, and international levels. It also discusses the challenges and barriers to achieving sustainable development and presents potential solutions for overcoming them. By presenting a comprehensive analysis, this paper contributes to the ongoing discourse on sustainable development and offers insights into its implementation across different sectors and regions.
AN EMPIRICAL ANALYSIS OF TAX REVENUE BUOYANCY IN JAMMU AND KASHMIR Mohd Aasif Bhat; Mohd Rafiq Khan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i1.81

Abstract

Abstract Taxation is a powerful instrument to finance the deficits of a country. Buoyancy of Tax is a degree of the sensitivity of tax incomes to economic growth. tax is said to be buoyant when revenues increase by more than one percent for a one percent rise in outputor national income (Audi, M. et. al. 2021). This paper is an attempt to examine the buoyancy of Tax revenue of J&K. The data is of time series nature covering the period from 2000- 01 to 2019-20 entirely relies on the secondary sources. The Augmented Dickey-fuller test has been used to check the unit root of the data. Ordinary least square method of regression has been used to estimate the buoyancy of tax revenue in Jammu and Kashmir. The results show that the buoyancy of all the major taxes is less than 1 except for other taxes(other taxes include many taxes).The implication is that the tax system did yield a less than 1 percent change resulting from economic activity, for every 1 percent change in GDP.
EFFECT OF DEBT TO EQUITY RATIO (DER), TOTAL ASSET TURNOVER (TATO), INFLATION AND INTEREST RATE (SBI) ON PROFITABILITY IN CONSTRUCTION COMPANY (PERSERO) ON THE INDONESIA STOCK EXCHANGE Jeda; Nurlela; Wahyuddin; Husaini
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i1.82

Abstract

This study aims to determine the Debt To Equity Ratio (DER), Total Asset Turnover (TATO), Inflation and Interest Rates (SBI) on Profitability in construction companies (Persero) on the Indonesia Stock Exchange. This study uses secondary data in the form of construction company (Persero) financial reports for 2015-2021 accessed on the company's official website and www.bi.go.id. The population in this study were 22 companies and the sample used was 15 companies selected using the Purposive Sampling method. The results showed that DER had a positive but not significant effect on ROA, TATO had a positive and significant effect on ROA, INF had a positive but not significant effect on ROA, and SBI had a positive and insignificant effect on ROA.
FISCAL POSITION OF THE UNION BUDGET IN INDIA DURING COVID-19 Mudasir Ahmad Ganai
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 3 (2025): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i1.83

Abstract

The present study analyzes the fiscal position as an instrument to measure the amount of government borrowing to require the financial position and their budget shortfall. This study traces the major current changes in the Indian fiscal system during the period 2019-22, though the union's Government adopt the fiscal rule to reduce the financial crisis during the epidemic period of Covid-19. However, the current study also traces the percentage of GDP decrease because of the problem of lockdown during Covid-19 and also studies the budget position in India. The paper concludes with a discussion on the composition of union government receipts and expenditure position in the current scenario and indicated the situation of fiscal and revenue deficit of the government budget. Finally argue that subsidy rationalization is the way forward to fund the much-needed health expenditures and transfers while maintaining fiscal discipline.
COST OF CAPITAL DERIVED FROM LONG TERM DEBT Isdawati; Deddy Surachmad; Dewi Agustina; Gana Vige Ortega; Indrayani; Damsar; Muammar Khaddafi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i1.84

Abstract

Company capital that is used from debt has a greater risk than the capital owned by the company itself. The company's capital used must be done optimally in order to minimize financial risks that can occur. The capital structure determines the use of debt by financial managers to fund company activities. Decisions on capital structure (capital structure) include the selection of sources of funds both from own capital and foreign capital in the form of debt. In this case, capital becomes an important element for the running of a strategic business where the company needs to conduct a study and determine the size of the company's needs and ability to provide capital to support the work or business that will be carried out.

Page 7 of 32 | Total Record : 320

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