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STUDY OF DIGITAL SERVICE TRANSFORMATION IN FINANCIAL TRANSACTIONS AT RAJA AHMAD TABIB HOSPITAL WITH SWOT ANALYSIS APPROACH Kristina Harahap; Erisna Dewi Ariyani; Andri Saputra; Susilo Budi Hartanto; Sepyenita; Syarifah Fatimah; Indrayani; Muammar Khaddafi; Jumadil Saputra
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i5.63

Abstract

In the existence of digital transformation in the field of health services in order to improve it. So that the Raja Ahmad Tabib of Regional Public Hospital has implemented a Hospital Management Information System (SIM-RS) which is integrated with the Quick Response Indonesian Standard (QRIS) as a tool for using digital transactions as a method of payment in cashier service products that are more transparent and accountable so that services for patients are more efficient and effective. Therefore, this study aims to identify the strengths, weaknesses, opportunities and threats to the transformation of digital services in financial transactions. Based on the SWOT analysis mapping, a strategy that is very suitable for the position of Raja Ahmad Tabib Hospital, namely the SO strategy (Comparative Advantage Strategy).
REVIEW OF FINANCIAL MANAGEMENT IN SUPPORTING VILLAGE FUND POLICIES TO IMPROVE VILLAGE DEVELOPMENT EFFECTIVENESS IN THE RIAU ARCHIPELAGO PROVINCE Fanni Okan Perdana; Yeni Ardianti; Raja Afrikurniawan; Ade Rahmah; Zauwahir; Syahrianis; Muammar Khaddafi; Indrayani
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i5.64

Abstract

In increasing the effectiveness of village development, policies on the use of village funds are needed in order to create strong, advanced, independent and democratic villages. Then the management of village financial management is the main factor for supporting fund policies based on the Regulation of the Minister of Home Affairs No. 20 of 2018 as a reference in financial management by the village government in the Village Revenue and Expenditure Budget funds, which is a form of management of village finance to carry out openly and responsibly for the prosperity of the village community, but in the implementation of village development sourced from the State Revenue and Expenditure Budget funds are still not optimal in accordance with management functions. therefore, this journal conducts a review of financial management carried out by village government officials as executors in managing village funds through a qualitative descriptive method based on secondary data. So that the results of this study identify that in implementing village fund financial management, village government officials are needed who have qualities that are able to be transparent, accountable, participatory, and orderly as well as disciplined in managing the budget so that the purpose of village funds can be realized to be development in a fair and equitable manner.
ANALYSIS OF FACTORS OF SUCCESS AND FAILURE OF MERGER ACQUISITION Yunita; Hendri Maulana; Filya Fatriasari; Amri Sirait; Robi Sanjaya; Indrayani; Muammar Khaddafi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i5.65

Abstract

Based on previous research and phenomena, researchers will analyze the success and failure factors of mergers and acquisitions in order to gain a deeper understanding. The purpose of this research is to find out the factors that contribute to success and failure in the process of mergers and acquisitions. The research method used is qualitative research with descriptive analysis techniques, using library research. This study aims to describe current and past phenomena in the context of mergers and acquisitions, the results of the research show that the implementation of strict and comprehensive due diligence is an important factor in achieving success in conducting M&A. Organizational culture was identified as an important catalyst influencing the success rate of M&A. that strong and strategic leadership, including transformational leaders.
JOINT VENTURE AND STRATEGIC ALLIANCE Abdul Azis; Asmara Dewi; Auzar; Ganar Septyadi; Riduan Sihite; Indrayani; Muammar Khaddafi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i5.66

Abstract

This study aims to analyze the effect of Capital Adequacy Ratio, Non Performing Financing, Financing To Deposit Ratio and Operating Expenses and Operating Income on profitability at PT. Sharia Aceh Bank. Where in this study profitability is seen from the return on assets (ROA). This study uses a quantitative method using the Autoregressive Distributed Lag (ARDL) approach. This study uses time series data or time series data where this research was conducted during the period 2012 to 2021. The results of this study indicate that the Capital Adequacy Ratio partially has no effect, Non Performing Financing partially has a positive and significant effect, Financing To Deposit Ratio partially has an effect negative and significant,
FACTORS INFLUENCING SUCCESS AND FAILURE IN MERGERS AND ACQUISITIONS : A Case Study of PT Unilever Indonesia Tbk Surawan; Syamsurizal; Nurdin Ihsan; Khaidir; Dwi Firda; Indrayani; Muammar Khaddafi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i5.67

Abstract

Mergers and Acquisitions (M&A) are commonly used strategies by companies to achieve growth, expand market share, gain access to new technologies, and attain competitive advantage. However, the M&A process does not always go as planned and can face complex challenges. Many companies experience failures in executing mergers and acquisitions, which impact organizational performance and shareholder value. Therefore, it is crucial to understand the factors that influence success and failure in this process, particularly in the context of multinational companies like PT Unilever Indonesia Tbk. The literature suggests that there are numerous factors contributing to the success or failure of mergers and acquisitions. These factors include clear strategies and objectives, effective operational integration, organizational culture management, strong leadership, effective change management, human resource management, and external factors such as market conditions and regulations. It is important for companies to carefully consider and manage these factors in their merger and acquisition processes. The case study of PT Unilever Indonesia Tbk serves as the focus of this research article. The company has undergone several mergers and acquisitions in its history, including notable acquisitions like PT Rexona Indonesia and PT Annapurna. Therefore, analyzing the factors influencing success and failure in the mergers and acquisitions of PT Unilever Indonesia Tbk can provide valuable insights for other companies planning M&A in the future. This research adopts a qualitative approach by collecting data through relevant literature studies, financial reports, and company publications. The collected data is then systematically analyzed to identify the factors influencing the success and failure of mergers and acquisitions in PT Unilever Indonesia Tbk. The findings of this research are expected to provide better insights and understanding of the factors influencing success and failure in mergers and acquisitions, particularly in the context of PT Unilever Indonesia Tbk. With a better understanding of these factors, companies can take appropriate steps to enhance the chances of success in the M&A process.
ANALYSIS OF FINANCIAL MANAGEMENT IN PORT BUSINESS ENTITIES KARIMUN DISTRICT Ady Hermawan; Andre Resta Ferdian; Azman; Febrianto Rinaldi; Prihandani; Indrayani; Muammar Khaddafi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i5.68

Abstract

The research aims to analyze and find out operational costs and financial performance for 2021-2022 at the Karimun Regency Port Business Entities. This study uses a quantitative descriptive approach, which is numerical data that is managed and analyzed. Data collection techniques used are observation, interviews, and documentation. As for the data analysis technique used in this study to determine operational costs used the operational cost budget formula and to determine the company's financial performance used profitability ratios, solvency ratios, liquidity ratios, and activity ratios. The results showed that the operational cost budget level was not efficient. Financial performance of the Karimun Regency Port Business Entity in 2021-2022 using profitability ratio analysis.
FACTORS AFFECTING THE PERFORMANCE OF USER GOODS ADMINISTRATOR/PROVIDER ADMINISTRATOR WITH LEADERS' COMMITMENT AS A MODERATING VARIABLE (EMPIRICAL STUDY IN THE RIAU ISLANDS PROVINCIAL GOVERNMENT) Nelly Huzrin Hood; Indrayani; Muammar Khaddafi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i5.71

Abstract

This study aims to examine the factors that influence the performance of administrators of user goods/administrators of auxiliary user goods with leadership commitment as a moderating variable within the Riau Archipelago Provincial Government. Factors that influence include the following competency, compliance, and motivation. The population in this study were all administrators of user goods/administrators of auxiliary user goods in the Riau Archipelago Provincial Government with purposive population using a total of 188 respondents. From a population 188 respondents only 128 respondents answered the questionnaire via the google form.So the sample for this study was 128 respondents. Data Analysis used SPSS Version 25. In this study, several tests were carried out including validity and reability tests, multicollineariry tests, heteroscedasticity tests, normality tests, multiple linear regression analysis, t (partial) tests, simultaneous F tesrs, and tests of coefficient of determination.
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 : 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.
ANALYSIS OF MEDIUM FUND SOURCES FOR MEDIUM BUSINESS GROWTH IN THE FINANCIAL SECTOR Lie Lie; Muhammad Fajar Erdiawan; Marlina; Indrayani; Damsar; Muammar Khaddafi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i1.85

Abstract

This study aims to analyze the various sources of funds available to medium-sized businesses in the financial sector. The sources of funds analyzed include banks and financial institutions, venture capital, capital markets, cooperatives and government programs. The research method used is survey and analysis of secondary data obtained from verified sources. The survey was conducted on 100 respondents who are owners or managers of medium-sized businesses in the financial sector. Data analysis was performed using descriptive techniques and inferential statistics. The results show that banks and financial institutions are the most common source of funds used by medium-sized businesses in the financial sector, followed by venture capital and capital markets. Cooperatives are also a significant source of funding, especially for small and medium enterprises. In addition, government programs also make an important contribution in providing medium-sized funds through financial assistance, subsidies, and low interest loans. In conclusion, choosing the right source of funds is very important for the growth and development of medium-sized businesses in the financial sector. Understanding the advantages and limitations of each source of funds can help medium-sized entrepreneurs make wise decisions in accessing the funds they need. This research is expected to provide useful insights for entrepreneurs, financial institutions and the government in supporting the growth of the financial sector and medium enterprises as a whole
COST OF CAPITAL DERIVED FROM LONG TERM DEBT Pardamean H. Situmorang; Armen Siagian; Lizania Syahputri; Indrayani; Damsar; Muammar Khaddafi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i3.86

Abstract

Long-term debt is a policy that is often taken by companies in order to develop their business or invest in the form of fixed assets or non-fixed assets that are used as capital, because a company may not use all of its own capital to invest so that through long-term debt this is how the company can invest and from the results of that investment the company can repay its debts. The decision to take long-term debt requires careful calculation, how much the company's ability to invest and run its business operations, so that long-term debt is not a problem but makes the company grow and develop.