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Published by PT. RADJA INTERCONTINENTAL PUBLISHING

ISSN : - EISSN : 2962973X DOI : https://doi.org/10.54443/jaruda

Core Subject : Economy,

Economics, Econometrics & Finance

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.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 141 Documents

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ANALYSIS OF COMMON SIZE ON BSI (BANK SYARIAH INDONESIA) IN 2020-2021 Harley Agustian; Rico Nur Ilham; Irada Sinta; Bob Feinberg
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : Radja Intercontinental Publishing

This research is motivated by the condition of the financial performance of Bank Indonesia Syariah. In the 2020 balance sheet financial statements, there is an increase, as well as in 2021, again experiencing an increase of 265 billion rupiah. This study measures financial performance with common size analysis. This research is a type of quantitative research. The research in this paper is focused on common size analysis at Bank Indonesia Syariah in 2020-2021. The theoretical approach that the researcher uses is: descriptive-analysis, the financial statements of Bank Indonesia Syariah can be analyzed using common size analysis. The results of this study are common size analysis at Bank Indonesia Syariah in 2020-2021. On the balance sheet: assets have increased. While on the income statement, revenue has increased, and the expense account has decreased. In the balance sheet, there was an increase in assets from 239.581 billion in 2020 to 265.289 billion in 2021. The increase in assets occurred in accounts receivable, marketable securities and cash, as well as other assets. Likewise in the income statement, there is an increase in profit from 2.187 billion in 2020 to 3.028 billion in 2021.

CAPITAL ANALYSIS ON SHARIA EMPLOYEE COOPERATIVES PT. PUPUK ISKANDAR MUDA (PIM) Sutra maulana; Radja alvarezi; Maysarah; Cut Zahrani; M.Subhan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 2 (2022): October
Publisher : Radja Intercontinental Publishing

As one of the business fields, cooperatives require funds to be used to run their business. In general, cooperatives are faced with the problem of increasing working capital needs to develop their business, on the other hand, the available working capital is very limited. Therefore, every cooperative is required to collect working capital from both members and non-members. In law number 25 of 1992, it is stated that sources of cooperative capital consist of own capital and loan capital. Own capital can be in the form of: principal savings, compulsory savings, reserve funds and grants. Based on Law number 25 of 1992 concerning cooperatives, in article 1 it is explained, cooperatives are business entities consisting of persons or cooperative legal entities based on their activities based on cooperative principles, as well as a people''s economic movement based on the principle of kinship. Whereas Sharia Cooperatives are business activities engaged in the field of savings and loans or services, financing and investment based on a profit sharing system (sharia).The PT Pupuk Iskandar Muda Sharia Employee Cooperative (Kopkarsyah PT PIM) was established by employees of PT Pupuk Iskandar Muda based on deed Number 1749/BH/XII/1985 dated January 11, 1985. The Articles of Association of Kopdar PT PIM have been approved by the Minister of Cooperatives and Small Entrepreneur Development of the Republic Indonesia by Decision Letter Number: 109/BH/PAD/KWK, 1/11/1997 dated March 29, 1997, then amended by the deed of Statement of Decision on Meeting Amendment to the Articles of Association Number 02 dated March 6, 2018 at Notary Nila Rufaida, SH., and has ratified by the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number: 000897/PAD/M.KUKM.2 /1/2019 dated January 21 2019. Based on the results of research on capital in the PT.PIM Syariah Employee Cooperative, it can be concluded that capital in KOPKARSYAH PT.PIM is obtained from members'' savings and borrowed back by these members. In managing capital, Kopkarsyah PT.PIM uses the sharia system so that the problems encountered regarding capital are very minimal. The scope of the cooperative environment is very limited, because this cooperative is only intended for employees who work within the scope of PT.PIM.

ANALYSIS OF THE INFLUENCE OF CAPITAL AND BUSINESS DURATION ON THE INCOME LEVEL OF SMEs (Case Study at CMC Cake Shop Rina Iklima; Rizki Nadira; Nazri Ainiya; Safriana Safriana; Irada Sinta
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : Radja Intercontinental Publishing

The development of Micro, Small and Medium Enterprises (MSMEs) in Indonesia is getting faster and more advanced. The problems of obstacles and obstacles faced by MSME entrepreneurs in increasing income are very complex and include several aspects which are closely related to one another, including: lack of managerial skills and skills in operating as well as the absence of legal sources from the company, weak organization and limited marketing, lack of capital both in quantity and sources. Therefore, business actors only get unstable or fluctuating profits in their business, therefore the author wants to examine the Analysis of the Effect of Capital and Length of Business on the Income Level of Umkm Cake Shop Cmc located in Keude Buloh Blang Ara, kec. Kuta Makmur, Kab. North Aceh. The founder and owner of Umkm is Mrs. Marlina, S.Pd. who lives in the village of Ceumeucet, Kec. Kuta Makmur, Kab. North Aceh. The target in this study was the owner of the Cmc Cake Shop. The researcher used a qualitative research approach, namely the interview method used to collect data related to business capital, length of business, and income of UMKM UKM Cake Shop traders. The results of this study indicate that the length of business is very closely related to the income of MSMEs. The long term of business also makes customers believe that these MSMEs are good MSMEs. From this it can be concluded that the relationship between business length and income is positive. Business capital is also one of the variables that play an active role in influencing the income level of UMKM CMC cake shops.

EFFECT OF COOPERATIVE CAPITAL ON SUCCESS AT KSP-PS BQ ARAFAH MATANGKULI Suci Fitriani; Suci Faiza; Chaera Maulida; Rozhatul Saufa; Cut Dara Aria Faradika
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : Radja Intercontinental Publishing

This study aims to examine the effect of cooperative capital on success in savings and loan cooperatives. This study uses data for 2020 and 2021 obtained from KSP-PS BQ ARAFAH Matangkuli. The results of the research partially show that capital in 2021 has a negative effect and has experienced a significant decrease in KSP-PS BQ ARAFAH Matangkuli income. Simultaneous research shows that the capital variable has a negative effect on income sourced from operating income (sales and purchase income, profit sharing income , and other income.

ANALYSIS OF THE ROLE OF SAVING AND LOAN CREDIT IN PNS RETIREMENTS IN THE NASARI SAVING AND LOAN COOPERATIVE (KSP) KOTA LHOKSEUMAWE Putri Rahmayani; Hastanti Listya Ningtiyas; Sultan Haris Al-Muridhillah; Chairul Rizal; Subhan Subhan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : Radja Intercontinental Publishing

This study aims to determine the growth of pension credit at the Nasari Savings and Loans Cooperative, Lhokseumawe City. The methodology used in the research process is descriptive qualitative, namely knowing the growth of pension credit each year at the Nasari Savings and Loans Cooperative, Lhokseumawe City, using existing data. The analysis used in this research is trend analysis. The results showed that the growth of pension credit in the Nasari Savings and Loans Cooperative fluctuated and tended to decrease with the average credit growth. The author gives advice to the Nasari Savings and Loans Cooperative in Lhokseumawe City in order to reduce interest rates on pension credit loans, so that they can compete with other cooperatives and increase credit growth every year.

ANALYSIS OF SOUNDNESS LEVEL (FINANCE) USING CAMEL METHOD OF BANK ACEH SHARIA BEFORE AND AFTER CONVERSION Ramadhan Razali; Fuadi; Deny Sumantri Mangkuwinata; Hanif
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : Radja Intercontinental Publishing

Financial institutions are the institution that has an important role in national development and the economy of a country. The economic progress of the banking sector can be seen from the increasing public interest in investing, borrowing and saving by utilizing banking services. So to increase public and government confidence in managing their business finances, an assessment of the soundness of the bank is very necessary. The formulation of the problem in this study, namely: 1) How is the health (financial) level of PT. Bank Aceh Syariah before conversion if assessed using the CAMEL method in the period 2013-2015?, 2) What is the soundness (financial) level of Bank Aceh after conversion if assessed using the CAMEL method in the 2017-2020 period? The type of research that researchers use in this study is qualitative research by using data collection techniques, documentation. The CAMEL techniques and descriptive analysis use to analyze the data. Based on the results of the study, it can be concluded that: 1) That the health level of PT. Bank Aceh Syariah before conversion was in the healthy category, 2) The health level of PT. Bank Aceh Syariah after conversion is in the healthy category.3) Bank Aceh Syariah soundness level before and after conversion is in the healthy category with an average value before conversion by 75.24% and after conversion by 80.84%

EXTERNAL AUDITOR ANALYSIS OF BANKRUPTCY IN ISLAMIC FINANCIAL INSTITUTIONS Siti Kadariah; Agus; Muslim Marpaung; Emi Masyitah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : Radja Intercontinental Publishing

Corporate bankruptcy is a process carried out under bankruptcy law, when the company is unable to pay its obligations or reach an agreement with creditors. Creditors can file a lawsuit when the company meets the criteria for bankruptcy. The auditor's opinion consists of five kinds of opinions, namely unqualified (unqualified), unqualified with explanatory language (unqualified with explanatory language), qualified (reasonable), disclaimer (refusal to give an opinion), and adverse (unreasonable). In providing the five opinions above, the auditor must also consider the going concern aspect. Auditors in auditing financial statements are based on auditing standards set by the Indonesian Institute of Accountants which include (1) general standards, (2) fieldwork standards and (3) reporting standards.

THE EFFECT OF CAPITAL STRUCTURE, COMPANY SIZE, PROFITABILITY AND DIVIDEND POLICY ON THE VALUE OF FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2017-2021 PERIOD Wilda Nafisa; Chairil Akhyar; Marzuki; Faisal Matriadi
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.v1i3.43

This study examines the effect of capital structure, firm size, profitability, and dividend policy on the value of food and beverage companies listed on the Indonesia Stock Exchange during 2017-2021. This study uses secondary data, and the samples are 10 food and beverage companies listed on the Indonesia Stock Exchange during 2017-2021. The sampling technique used purposive sampling technique. The data analysis method used is the panel data regression analysis method. The results indicate that capital structure positively and significantly affects firm value, firm size positively and significantly affects firm value, profitability has no significant effect on firm value, and dividend policy positively and significantly affects the value of food and beverage companies listed on the Indonesia Stock Exchange for 2017-2021.

THE EFFECT OF LEVERAGE, SYSTEMATIC RISK, FIRM SIZE, GROWTH OPPORTUNITY AND ROA ON EARNING RESPONSE COEFFICIENT IN PHARMACEUTICAL COMPANIES ON THE INDONESIA STOCK EXCHANGE Ferian; Chairil Akhyar; Rico Nur Ilham; M. Subhan
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.v1i3.44

This study examines the effect of Leverage, Systematic Risk, Firm Size, Growth Opportunity, and ROA on the Earning Response Coefficient of Pharmaceutical Companies on the Indonesia Stock Exchange. The data used in this study are secondary data for 2019-2021. In sampling, the author uses a purposive sampling technique, namely the sampling method based on specific criteria. The sample in this study was 7 pharmaceutical companies conducted from the first Quarter of 2019 to Quarter 4 2021, so the number of observations in this study amounted to 84 observations using panel data regression analysis. Data is obtained from the publication of the Indonesia Stock Exchange. The results indicate that Leverage negatively and significantly affects Earning Response Coefficient of Pharmaceutical Companies on the Indonesia Stock Exchange, Systematic Risk negatively and significantly affects the Earning Response Coefficient of Pharmaceutical Companies on the Indonesia Stock Exchange, while Firm Size positively and significantly affects the Earning Response Coefficient of Pharmaceutical Companies on the Indonesia Stock Exchange. Growth Opportunity does not influence the Earning Response Coefficient of Pharmaceutical Companies on the Indonesia Stock Exchange, and ROA negatively and significantly affects the Earning Response Coefficient of Pharmaceutical Companies on the Indonesia Stock Exchange..

ANALYSIS OF THE FLYPAPER EFFECT AND ITS INFLUENCE ON DISTRICT/CITY REGIONAL EXPENDITURES IN ACEH PROVINCE 2016-2021 Rahmatillah; Marzuki; Ghazali Syamni; Nurlela
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.v1i3.45

This study aims to analyze the Flypaper Effect and its Effect on District/City Regional Expenditures in Aceh Province in 2016-2021. The data used in this study is panel data. The data analysis method used is panel data regression analysis with model selection techniques using the Chow test and the Hausmant test. The results of the research on General Allocation Funds and local revenue have a positive and significant effect on district/municipality regional expenditures in Aceh Province, special allocation funds and revenue-sharing funds have no effect on district/city regional expenditures in Aceh Province. Based on the results of the study, it shows that there is a flypaper effect on district/municipal expenditures in Aceh Province.

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Rico Nur Ilham

Contact Email
riconurilham@unimal.ac.id

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+6281263081010

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admin@radjapublika.org

Editorial Address
Jl.Pulo Baroh No.12 Lancang Garam, Kecamatan Banda Sakti, Kota Lhokseumawe, Aceh

Location
Kota lhokseumawe,

Aceh

INDONESIA

Abstract

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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