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Contact Name
Rico Nur Ilham
Contact Email
riconurilham@unimal.ac.id
Phone
+6281263081010
Journal Mail Official
admin@radjapublika.org
Editorial Address
Jl.Pulo Baroh No.12 Lancang Garam, Kecamatan Banda Sakti, Kota Lhokseumawe, Aceh
Location
Kota lhokseumawe,
Aceh
INDONESIA
Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
ISSN : -     EISSN : 2962973X     DOI : https://doi.org/10.54443/jaruda
Core Subject : Economy,
Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) | ISSN (e): 2962-973X 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.
Articles 87 Documents
Factors Affecting Labor Productivity of Palm Oil Harvesters at PT. Betami, Rantau District, Aceh Tamiang Regency Muhammad Ichsan Maulana
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 1 (2022): July
Publisher : Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.068 KB) | DOI: 10.54443/jaruda.v1i1.1

Abstract

Muhammad Ichsan Maulana (2022). The purpose of this study was to analyze the effect of age, work experience, number of dependents, salary of supporting facilities and motivation on work productivity of oil palm harvesters at PT, Betami Kebun Rantau, Aceh Tamiang Regency. The analytical method used is multiple linear regression analysis with SPSS 24.0 tool. The sampling method used the census method and the sample of this study amounted to 35 employees of oil palm harvesters at PT. Betami Overseas Gardens, Aceh Tamiang Regency. Determination of the research area is done purposively. The results of the study concluded that the work productivity of oil palm harvesters was high, i.e. 50,000 – 52,000 Kg/HKP/Month. Factors Age, Work Experience, Number of Dependents, and Motivation have no significant effect on the work productivity of oil palm harvesting employees at PT. Betami Rantau Farms while the Salary and Supporting Facilities have a significant effect on the work productivity of oil palm harvesting employees at PT. Betami Overseas Gardens.
Effect of Fundamental Factors on Stock Return (On LQ-45 Index Companies In Indonesia Stock Exchange 2017-2020) Mai Simahatie; Lakharis Inuzula
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 1 (2022): July
Publisher : Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.947 KB) | DOI: 10.54443/jaruda.v1i1.2

Abstract

This research is an associative research with a quantitative approach.The use of a quantitative approach in this study is intended to test the hypothesis by using statistical calculations to examine the effect of the independent variable on the dependent variable under study. This research will be conducted on the Indonesia Stock Exchange through the official IDX website, namely: http/www.idx.co.id. This research was conducted from July 2021 to December 2021.Typethe data used in this study is quantitative data, namely data measured on a numerical scale (numbers). The population used in this study are companies on the LQ-45 index listed on the Indonesia Stock Exchange from 2017 - 2020, where there are 45 LQ-45 index issuers which will change every 6 months or the period of February and August every year. year. The sampling technique in this study was purposive sampling which was selected based on certain criteria in accordance with the research objectives.
The Relationship of Culture and Islam in Fatwa National Sharia Board of Indonesian Ulama Assembly No: 107/Dsn-Muj/X/2016 Concerning Guidelines for Operating Hospital Based on Sharia Principles Mai simahatie; Munawarah Munawarah; Reza Juanda; Halida Bahri
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 1 (2022): July
Publisher : Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.045 KB) | DOI: 10.54443/jaruda.v1i1.3

Abstract

The purpose of this study was to examine the relationship between culture and Islam in the fatwa of the National Sharia Council-Indonesian Ulema Council No: 107/dsn-muj/x/2016 concerning Guidelines for operating hospitals based on sharia principles. This is important to do because the harmony between culture and standardization of quality indicators of sharia hospital services will make sharia hospitals easily accepted in the community.The design of this research is Literature Review or literature review. Literature research is research conducted using literature (library), either in the form of books, notes, or reports on the results of previous research. The results of the research are almost entirely from the fatwa of the National Sharia Council-Indonesian Ulema Council No: 107/dsn-muj/x/2016 concerning Guidelines for operating hospitals based on sharia principles are closely related or in line with eastern Indonesian culture which upholds the culture of shame, the culture of helping , a culture of advising each other and a culture of clean living.
Study of Literature Researching Factors Affecting Problem Financing in Indonesia's Sharia Banking During 2017-2021 Mai Simahatie; Lakharis Inuzula
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 1 (2022): July
Publisher : Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.525 KB)

Abstract

This study aims to make a literature review of research related to the factors that affect the financing of non-performing Islamic banking in Indonesia. The importance of this research is because non-performing financing of Islamic banks continues to increase and can be dangerous. This study uses a qualitative descriptive method and collects articles using the publish or perish application with restrictions from 2017 to 2021. The results: the factors that affect non-performing financing in Islamic banking occur due to external factors and internal factors. from internal companies such as procedural errors in providing financing, fraud, analysis errors, managerial abilities, lack of supervision and monitoring,) and from debtors such as character, sick debtors, education, family (internal macro factors of the company). Furthermore, External Factors can be caused by macroeconomics, such as market conditions, government regulations, politics, natural disasters. (Company external macro factors). Meanwhile, macroeconomic factors that influence non-performing financing include inflation, currency exchange rates, GDP, BI Rate and CAR, FDR and so on. , Inflation, Inflation Control Range , BI rate , BOPO CAR, GDP, Rupiah exchange rate ROA, CPI, GDP, LTV, PLS CPI, GDP, CAR, FDR, PLS inflation, exchange rate, profit sharing, and per capita income rate, Wadiah Certificate Bank Indonesia,
Analysis of Factors Affecting Work Productivity of Tea Pickers at the Tea and Quinine Research Center, Simalungun Regency Roki Sagutray Simangunsong
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 1 (2022): July
Publisher : Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.626 KB) | DOI: 10.54443/jaruda.v1i1.5

Abstract

This study aims to determine the effect of age, work experience, and gender on the work productivity of tea pickers. This research was conducted in the PPTK Laut Tawar Gardens, Simalungun Regency. The sampling technique used is probability sampling technique with a sample size of 40 respondents. To determine the factors that influence the work productivity of tea pickers at the Tea and Quinine Research Center, Simalungun Regency, statistical analysis was used with the classical assumption test method, multiple linear, and hypothesis testing. Data processing using SPSS computer software. The results of this study indicate that all independent variables, namely age (X1), work experience (X2) and gender (D1) simultaneously, have a significant effect on the dependent variable, namely work productivity (Y).
Analysis of Work Environment on Employee Performance with Work Motivation as Intervening Variable at PT. Socfindo Hastuti Handayani Harahap; Nikson Sitindaon; Ayu Zurlaini Damanik; Khairawati Khairawati; Fuadi Fuadi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 1 (2022): July
Publisher : Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.17 KB) | DOI: 10.54443/jaruda.v1i1.6

Abstract

This study aims to determine the analysis of the work environment on employee performance with work motivation as an intervening variable at PT. SOCFINDO. The researcher uses a descriptive quantitative approach. Replication research is the repetition of the basic experiment. The analytical method used is multiple linear regression model. As for the results of this study, the first hypothesis proposed states that the work environment variable (X) has an effect on the work motivation variable (Z). Work Environment variable (X) has no effect on Employee Performance variable (Y). Work Motivation variable (Z) has an effect on Employee Performance variable (Y). work environment variables cannot mediate the effect of work environment on work motivation. So it can be proven that H4 is rejected. The results of the study indicate that the role of work motivation on employee performance is significant, at PT. Socfindo means that employee motivation affects the way employees show their daily work performance. Health facilities and insurance in this case have met the basic needs of employees in the category of security needs.
Study of the perception of external auditors on the disclosure of ISR (Islamic Social Responsibility) in Islamic banking in Indonesia Siti Kadariah; Agus Agus; Sugianto Sugianto; Iskandar Muda; Eka Purnama Sari
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 1 (2022): July
Publisher : Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (136.531 KB) | DOI: 10.54443/jaruda.v1i1.7

Abstract

This study aims to determine how the perception of external auditors in disclosing ISR (Islamic Social Responsibility) in Islamic banking in Indonesia. Islamic Social Reporting (ISR) from 2013-2016 was 87.50% which revealed 42 of the 48 ISR index items by Bank Muamalat Indonesia in 2013, 2014 and 2016 and Bank Syariah Mandiri in 2013 and 2016. Meanwhile, the value of minimum ISR disclosure of 52.10% which revealed 25 of the 48 ISR index items by BCA Syariah in 2013 and 2014).
Working Capital Management Relationship to Profitability of Plastic and Packaging Sub-Sector Companies on the Indonesia Stock Exchange: Working Capital Management Relationship to Profitability of Plastic and Packaging Sub-Sector Companies on the Indonesia Stock Exchange rachyu purbowati
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 1 (2022): July
Publisher : Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.829 KB) | DOI: 10.54443/jaruda.v1i1.8

Abstract

The purpose of this study isto determine the influence of working capital management consisting of variables Cash Turnover, Inventory Turnover, Working Capital Turnover affecting profitability in Plastic and Packaging Sub-Sector companies listed on the IDX. The research approach uses quantitative descriptive methods. The population that will be used is the financial report data of plastic and packaging sub-sector companies listed on the Indonesia Stock Exchange with the purposive sampling sampling method with the criteria of plastic and packaging sub-sector companies listed on the Indonesia Stock Exchange which have complete financial statements in the period 2011 - 2020 so that the data used are 60 financial statement data. Data analysis uses multiple linear regression. The results showed that thereis a significant positive influence of cash turnover on profitability, meaning that the higher the cash turnover, the higher the profitability, thehigher the cash turnover will be better because this means that the higher the efficiency of cash use and the greater the profit obtained. There is a significant positive effect of inventory turnover on profitability, meaning that the higher the inventory turnover, the higher the profitability, the higher the inventory turnover, the higher the profit obtained. There is no effect of capital turnover on profitability, which means that the rise and fall of capital turnover does not affect the rise and fall of profitability.
Effect of World Oil Prices on Cryptocurrency Return Mohd. Heikal; Maulana Majied Sumatrani Saragih; Rico Nur Ilham; Muammar Khaddafi; Rusydi Rusydi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 1 (2022): July
Publisher : Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.216 KB) | DOI: 10.54443/jaruda.v1i1.9

Abstract

This study aims to determine the effect ofWorld Oil Priceseffect on Return Cryptocurrency. The researcher uses a descriptive quantitative approach. Replication research is the repetition of the basic experiment. The analytical method used is multiple linear regression model. As for the results of this study, the variable World Oil Price (X) can explain the Return Cryptocurrency variable (Y) of 27.9%.variableWorld Oil Prices(X) significant effectagainst the Return Cryptocurrency variable (Y). Oil price fluctuations on the world market have an effect on Cryptocurrency Return. In this study, it is found that fluctuations in oil prices in the world market have a positive impact on Cryptocurrency Return. That is, the increase in oil prices encourages the rise of Cryptocurrencies. Researchers suggest to pay more attention to world oil prices first before other commodities, because the impact of world oil prices is very large on commodity prices worldwide. So, for example, a decline in world oil prices can affect Cryptocurrency Return.
The Effect Of Hotel Tax Collection, Restaurant Tax And Entertainment Tax On The Original Regional Density In Medan City Muhammad Fahmi Hilfandi; Rico Nur Ilham; Marzuki Marzuki; Jummaini Jummaini; Rusydi Rusydi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 1 (2022): July
Publisher : Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.997 KB) | DOI: 10.54443/jaruda.v1i1.10

Abstract

This study aims to examine the effect of hotel tax collection, restaurant tax and entertainment tax on the original regional density in Medan City. This study used time series data for 2016-2020 obtained from the Medan City Regional Tax and Levy Management Agency. The data analysis method used is the multiple linear regression method with the help of SPSS 25. The results of the study partially showed that the Hotel Tax had a positive and significant effect on Regional Original Income in Medan City, Restaurant Tax had a positive and significant effect on Regional Original Income in Medan City, and Entertainment Tax showed results of negative and insignificant effects on Regional Original Income in Medan City. Simultaneously, the simultaneous results of the variables hotel tax, restaurant tax, and entertainment tax have a positive and significant effect on the original regional income in Medan city.