Journal of Accounting Research, Utility Finance and Digital Assets最新文献

{"title":"ANALYSIS OF OPTIMAL STOCK PORTFOLIO INVESTMENT IN LQ45 INDEX USES THE MARKOWITZ MODEL AND SINGLE INDEX MODEL","authors":"Fadlan Alkindi, I. Sadalia, I. Muda","doi":"10.54443/jaruda.v2i2.96","DOIUrl":"https://doi.org/10.54443/jaruda.v2i2.96","url":null,"abstract":"Based on the results of the optimal portfolio analysis of the Markowitz model and Single Index Model, it can be concluded as follows: Based on the optimal portfolio formation of the Markowitz Model, 4 shares form a portfolio return expectation of 0.0074, while the portfolio risk is 0.0428 and the proportion of funds formed is BBCA 50.81%, EXCL 9.83%, ICBP 30.59%, and KLBF 8.77%. Based on the formation of a single index model portfolio, 2 optimal portfolio formations were obtained with a portfolio return of 0.1486 and a risk of 0.0873, while the proportion of funds formed by ANTM was 10.5%, and BBCA was 89.5%.. Based on research results, it proves that the single index model can produce a profit of 14.86% with a risk level of 8.73% compared to the Risk-Free Asset Return Rate of 5.17%. Meanwhile, the Markowitz model can produce a portfolio return of 0.74% with a portfolio risk of 4.28%, which does not provide optimal profits because the expected return from the Markowitz model portfolio is lower than the Risk-Free Asset Return Rate.Lack of significant planning in investing by a company. This because in planning an investment project of course requires substantial funds, so if not budgeted and calculated properly, it can result in investment failure projects that can cause a company to experience large losses. This study discusses capital budgeting of a project in CV. ABC will buy a new machine. In the This study discussed how to calculate the initial investment, estimate the income that the company will get during the project, how long is the capital issued by the company for investment projects will be returned, and at most what is important is whether it is feasible or not is the investment project planning. Method used in capital budgeting calculations is the payback period, discounted payback period, Net Present Value (NPV), and Internal rate of Return (IRR). In the The results showed that CV ABC accepted the plan to purchase a corn drying machine by calculating the payback period for 5 years, the NPV and IRR are considered feasible.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"65 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139338703","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"EXPLORING THE EPIDEMIC OF DRUG ADDICTION IN KASHMIR: UNDERSTANDING ITS ROOT CAUSES","authors":"Sarfaraz Ahmad Rather, I. Mir","doi":"10.54443/jaruda.v2i2.94","DOIUrl":"https://doi.org/10.54443/jaruda.v2i2.94","url":null,"abstract":"Abstract \u0000Drug addiction, a complex and deeply entrenched issue, has emerged as a global challenge transcending borders and affecting diverse communities. This paper delves into the multifaceted nature of drug addiction, exploring its physiological, psychological, and social dimensions. From the initial allure to the devastating consequences, it examines the factors that drive individuals towards substance abuse and the subsequent impact on their health, relationships, and society at large. Through this exploration, the paper sheds light on the importance of comprehensive prevention, intervention, and rehabilitation strategies, as well as the need for empathy and understanding in addressing this pressing concern. Ultimately, it advocates for a collective effort to break the cycle of addiction and provide pathways to recovery and healing.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115351133","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"AN EMPIRICAL ANALYSIS OF TAX REVENUE BUOYANCY IN JAMMU AND KASHMIR","authors":"Mohd Aasif Bhat, Mohd Rafiq Khan","doi":"10.54443/jaruda.v2i1.81","DOIUrl":"https://doi.org/10.54443/jaruda.v2i1.81","url":null,"abstract":" Abstract \u0000Taxation 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.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130334911","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"FISCAL POSITION OF THE UNION BUDGET IN INDIA DURING COVID-19","authors":"Mudasir Ahmad Ganai","doi":"10.54443/jaruda.v2i1.83","DOIUrl":"https://doi.org/10.54443/jaruda.v2i1.83","url":null,"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.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133410080","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"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","authors":"Jeda, Nurlela, Wahyuddin, Husaini","doi":"10.54443/jaruda.v2i1.82","DOIUrl":"https://doi.org/10.54443/jaruda.v2i1.82","url":null,"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.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123680875","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE ROLE OF WOMEN IN HISTORICAL MOVEMENTS: EMPOWERMENT, RESISTANCE AND SOCIAL CHANGE","authors":"Dr. R. Rajeshwari","doi":"10.54443/jaruda.v2i1.80","DOIUrl":"https://doi.org/10.54443/jaruda.v2i1.80","url":null,"abstract":"Abstract \u0000This paper aims to examine the significant and often overlooked contributions of women in historical movements. It delves into the diverse roles women have played in advocating for social change, challenging gender norms, and shaping the course of history. By analyzing case studies from different time periods and regions, this study highlights the ways in which women have been instrumental in driving progress and inspiring transformative movements. The research draws upon a range of primary and secondary sources to provide a comprehensive understanding of the multifaceted roles women have played in historical movements, ultimately highlighting the importance of gender inclusivity in narratives of social change.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130393788","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ACCOUNTING PROFESSION: USING SWOT ANALYSIS APPROACH IN 5.0 SOCIETY ERA","authors":"Sari Nuzullina Rahmadhani","doi":"10.54443/jaruda.v2i1.79","DOIUrl":"https://doi.org/10.54443/jaruda.v2i1.79","url":null,"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.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"88 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127998735","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"DYNAMICS OF THE RURAL INDIAN ECONOMY: A COMPREHENSIVE STUDY","authors":"Kumar Bharat, Vishwa Suresh","doi":"10.54443/jaruda.v2i1.77","DOIUrl":"https://doi.org/10.54443/jaruda.v2i1.77","url":null,"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.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129067065","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"RECOGNIZING THE ROLE OF FARMERS IN INDIA'S ECONOMIC SUCCESS FOR FINANCIAL WELL-BEING","authors":"Vishwa Suresh, Kumar Bharat","doi":"10.54443/jaruda.v2i1.78","DOIUrl":"https://doi.org/10.54443/jaruda.v2i1.78","url":null,"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.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115638194","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"MARKET ANOMAL TESTING REGARDING THE JANUARY EFFECT, ROGALSKI EFFECT AND MONDAY EFFECT IN BANKING SECTOR COMPANIES ON THE INDONESIA STOCK EXCHANGE","authors":"Maulana Iqbal, Rico Nur Ilham, Darmawati, Widyana Verawaty Siregar","doi":"10.54443/jaruda.v2i1.76","DOIUrl":"https://doi.org/10.54443/jaruda.v2i1.76","url":null,"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.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129690306","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}