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ANALYSIS OF FINANCIAL REPORTS AS PROOF OF PERFORMANCE MEASUREMENT AT PT. GOTO GOJEK TOKOPEDIA TBK IN 2021 分析财务报告作为绩效评估的证据，于2021年在pt. goto gojek tokopedia TBK
Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2023-04-30 DOI: 10.54443/jaruda.v1i4.92
H. Juliansyah, Mariayana Br Manik, Muhammad Sumarni, Fahminuddin Elvira, Rose Agave, Purba5, Sumarni, Muhammad Fahminuddin, Elvira Rose, Agave Purba
{"title":"ANALYSIS OF FINANCIAL REPORTS AS PROOF OF PERFORMANCE MEASUREMENT AT PT. GOTO GOJEK TOKOPEDIA TBK IN 2021","authors":"H. Juliansyah, Mariayana Br Manik, Muhammad Sumarni, Fahminuddin Elvira, Rose Agave, Purba5, Sumarni, Muhammad Fahminuddin, Elvira Rose, Agave Purba","doi":"10.54443/jaruda.v1i4.92","DOIUrl":"https://doi.org/10.54443/jaruda.v1i4.92","url":null,"abstract":"Gojek and Tokopedia have united their shared vision and mission by creating a wider market place, more consumers, and greater sales by merging the companies to become PT Goto Gojek Tokopedia Tbk. However, the company's target is not reflected in profits for 2020 and 2021. Therefore, this qualitative descriptive research answers how the financial performance of PT Goto Gojek Tokopedia Tbk in 2021 through various financial analysis, such as current ratio (CR), debt to equity ratio (DER), total assets turnover (TAT), return on assets (ROA), and sales growth (SG). Based on the results of financial ratio analysis calculations, it was found that PT Goto Gojek Tokopedia Tbk in 2021 had good CR, DER and SG ratios. Meanwhile, the ratio of TAT and ROA needs to be evaluated and improved","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"31 6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114118135","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}
引用次数: 0
THE IMPORTANCE OF CAPITAL BUDGETING IN LONG TERM INVESTMENT DECISION MAKING 资本预算在长期投资决策中的重要性
Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2023-04-30 DOI: 10.54443/jaruda.v1i4.89
Syarifah Alda Azlika, Kurnia Diana, Mardian Adma Gumilang, Erik Mario Sihotang, Indrayani, M. Khaddafi, Damsar
{"title":"THE IMPORTANCE OF CAPITAL BUDGETING IN LONG TERM INVESTMENT DECISION MAKING","authors":"Syarifah Alda Azlika, Kurnia Diana, Mardian Adma Gumilang, Erik Mario Sihotang, Indrayani, M. Khaddafi, Damsar","doi":"10.54443/jaruda.v1i4.89","DOIUrl":"https://doi.org/10.54443/jaruda.v1i4.89","url":null,"abstract":"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":"374 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115906150","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}
引用次数: 0
THE INFLUENCE OF REGIONAL GENUINE INCOME, BALANCED FUNDS AND BUDGET RETURN CALCULATIONS (SILPA) ON CAPITAL EXPENDITURES IN INDONESIAN PROVINCE 区域真实收入、平衡资金和预算回报计算(silpa)对印度尼西亚省资本支出的影响
Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2023-04-30 DOI: 10.54443/jaruda.v1i4.95
Marzuki, Halida Bahri, Chairil Akhyar, H. Putri
{"title":"THE INFLUENCE OF REGIONAL GENUINE INCOME, BALANCED FUNDS AND BUDGET RETURN CALCULATIONS (SILPA) ON CAPITAL EXPENDITURES IN INDONESIAN PROVINCE","authors":"Marzuki, Halida Bahri, Chairil Akhyar, H. Putri","doi":"10.54443/jaruda.v1i4.95","DOIUrl":"https://doi.org/10.54443/jaruda.v1i4.95","url":null,"abstract":"This study aims to analyze the effect of regional original income, balancing funds, and excess budget calculations on capital expenditure in provinces throughout Indonesia. The population in this study totaled 34 provinces. The samples used in this study amounted to 34 provinces. The type of research used is quantitative.Quantitative research is a study that emphasizes the analysis of numerical data (numbers) that are processed using certain statistical methods. The data collection technique used in this study was a documentation technique and analyzed using panel data regression and processed using the Eviews9 application. The results of the study found that the variable regional original income (PAD) had a positive and significant effect on capital expenditure, while balancing funds (DP) and remaining budget calculations (SiLPA) had a negative and insignificant effect on capital expenditure.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133735334","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}
引用次数: 0
THE INFLUENCE OF PROFITABILITY AND STOCK PRICE INDEX MOVEMENTS IN THE AGRICULTURAL SECTOR ON THE INDONESIAN STOCK EXCHANGE (BEI) 农业部门的盈利能力和股票价格指数变动对印度尼西亚证券交易所的影响(bei)
Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2023-04-30 DOI: 10.54443/jaruda.v1i4.90
Cut Dhea, Adinda Fayza, Farah Annisa, Cut Salsabila Putri
{"title":"THE INFLUENCE OF PROFITABILITY AND STOCK PRICE INDEX MOVEMENTS IN THE AGRICULTURAL SECTOR ON THE INDONESIAN STOCK EXCHANGE (BEI)","authors":"Cut Dhea, Adinda Fayza, Farah Annisa, Cut Salsabila Putri","doi":"10.54443/jaruda.v1i4.90","DOIUrl":"https://doi.org/10.54443/jaruda.v1i4.90","url":null,"abstract":"The movement of the price index for the agricultural sector over the last five years has been very volatile, and has had an impact on the performance of the agricultural sector, which ranks lowest compared to other sectors. This study aims to analyze the influence of profitability and stock price index movements in the agricultural sector on the Indonesian Stock Exchange (IDX). This study uses companies in the mining sector and the agricultural sector which are listed on the Indonesia Stock Exchange (IDX). The results of the study show that the variable profitability and price index are influential in the agricultural sector, because companies in the agricultural sector, especially in the sector, often export the products they issue, causing the value of the rupiah to increase continuously over time.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124532880","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}
引用次数: 0
EXPLORING WIDOW REMARRIAGE: A STUDY OF VEDIC INDIA 探索寡妇再婚:吠陀印度的研究
Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2023-04-30 DOI: 10.54443/jaruda.v1i4.88
Rashid Manzoor Bhat, Dr. Lakmini Gamage
{"title":"EXPLORING WIDOW REMARRIAGE: A STUDY OF VEDIC INDIA","authors":"Rashid Manzoor Bhat, Dr. Lakmini Gamage","doi":"10.54443/jaruda.v1i4.88","DOIUrl":"https://doi.org/10.54443/jaruda.v1i4.88","url":null,"abstract":"The study revisits the contentious issue of widow remarriage in Vedic India through an in-depth analysis of various passages from Vedic texts and different interpretations posited by scholars. The findings suggest that, while it has been historically viewed marriage as an indissoluble sacrament in Hinduism, evidence regarding widow remarriage is not conclusive. Some scholars argue that widow remarriage, specifically to a deceased husband's brother, was practiced during the Vedic era. This assertion is supported by Rigvedic passages X.18.8 and X.40.2, which purportedly hint at the practice. However, this interpretation is disputed, with some arguing that these passages actually underscore practices of self-sacrifice or 'niyoga' (levirate marriage). The study further explores Atharvavedic verses suggesting the remarriage of a punarbhu or a betrothed woman, not a widow. The research therefore suggests that Vedic texts did not explicitly endorse widow remarriage. It argues for a nuanced understanding of ancient customs and societal norms, highlighting the need for more rigorous and context-sensitive interpretations of Vedic texts.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124404040","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}
引用次数: 0
THE INFLUENCE OF THIRD PARTY FUNDS, NON-PERFORMING FINANCING AND PROFIT SHARING ON FINANCING DISBURSEMENT (CASE STUDY AT BANK ACEH SYARIAH) 第三方资金、不良融资和利润分享对融资支付的影响(以亚齐伊斯兰银行为例)
Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2023-04-30 DOI: 10.54443/jaruda.v1i4.72
Argun Sahli, Adnan, Darmawati, Husaini, Rico Nur Ilham
{"title":"THE INFLUENCE OF THIRD PARTY FUNDS, NON-PERFORMING FINANCING AND PROFIT SHARING ON FINANCING DISBURSEMENT (CASE STUDY AT BANK ACEH SYARIAH)","authors":"Argun Sahli, Adnan, Darmawati, Husaini, Rico Nur Ilham","doi":"10.54443/jaruda.v1i4.72","DOIUrl":"https://doi.org/10.54443/jaruda.v1i4.72","url":null,"abstract":"This study aims to analyze the effect of third party funds, non-performing financing and profit sharing on the distribution of financing at PT. Aceh Syariah Bank. Where in this study the distribution of financing is seen from murabahah receivables + profit sharing financing + leasing financing. This study uses a quantitative method with the Autoregressive Distributed Lag (ARDL) approach. This study uses time series data or time series data where this research was conducted during the period 2017 to 2021. The results of this study indicate that third party funds in the short term have no effect on the distribution of non-performing financing in the short term, have a negative and significant effect on distribution of profit-sharing financing in the short term has a positive and significant effect on financing distribution.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130238137","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}
引用次数: 0
Craft Education and Economic Development in the Valley of Kashmir during the Era of Sultan Zain-ul-Abidin Budshah 苏丹Zain-ul-Abidin Budshah时代克什米尔山谷的工艺教育与经济发展
Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2023-04-30 DOI: 10.54443/jaruda.v1i4.93
R. A. Bhat
{"title":"Craft Education and Economic Development in the Valley of Kashmir during the Era of Sultan Zain-ul-Abidin Budshah","authors":"R. A. Bhat","doi":"10.54443/jaruda.v1i4.93","DOIUrl":"https://doi.org/10.54443/jaruda.v1i4.93","url":null,"abstract":" Abstract: \u0000This research paper examines the interplay between craft education and economic development in the Valley of Kashmir during the reign of Sultan Zain-ul-AbidinBudshah. By investigating historical records, archaeological findings, and scholarly works, the paper analyzes the role of craft education in fostering economic growth, social mobility, and cultural enrichment during this era. \u0000 ","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130044980","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}
引用次数: 0
THE INFLUENCE OF ECONOMIC FACTORS ON THE STOCK PRICE OF KIMIA FARMA COMPANIES ON THE INDONESIAN STOCK EXCHANGE 经济因素对印尼证券交易所kimia农场公司股价的影响
Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2023-04-30 DOI: 10.54443/jaruda.v1i4.91
M.Subhan, Chairul Rizal, Putri Rahmayani, Hastanti Listya Ningtiyas
{"title":"THE INFLUENCE OF ECONOMIC FACTORS ON THE STOCK PRICE OF KIMIA FARMA COMPANIES ON THE INDONESIAN STOCK EXCHANGE","authors":"M.Subhan, Chairul Rizal, Putri Rahmayani, Hastanti Listya Ningtiyas","doi":"10.54443/jaruda.v1i4.91","DOIUrl":"https://doi.org/10.54443/jaruda.v1i4.91","url":null,"abstract":"This scientific work aims to analyze the effect of economic factors on the stock price of the Farma chemical company on the Indonesia Stock Exchange. This research is based on the understanding that economic factors have an important role in determining the behavior of a company's stock price.This study uses a linear regression analysis method to examine the relationship between economic factors and the stock price of the Farma chemical company. The economic factors studied included macroeconomic variables such as economic growth, inflation and interest rates, as well as microeconomic variables such as company performance and industrial factors that influenced the Farma chemical sector.The data used in this study is historical data on the stock prices of Kimia Farma companies and data related to economic factors during a certain period. Data were analyzed quantitatively using the relevant statistical software.The results of this study are expected to provide a better understanding of the influence of economic factors on the stock price of the Farma chemical company on the Indonesia Stock Exchange. These findings can be a source of information for investors, decision makers and other related parties in anticipating changes in share prices and managing investment risk in the Farma chemical sector.The conclusion of this study is expected to provide new insights about the relationship between economic factors and the stock price of the Farma chemical company. This research can also provide input for the Farma chemical company in planning a more effective and sustainable investment strategy. In addition, the results of this study can form the basis for further research in the same or related fields in the future.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"519 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116258759","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}
引用次数: 1
BRIDGING THE PAST AND PRESENT: AN ANALYSIS OF SULTAN ZAINUL ABIDIN'S LEGACY THROUGH THE ZAINGAIR CANAL IN KASHMIR 连接过去与现在:分析苏丹扎伊努·阿比丁通过克什米尔扎因伊尔运河留下的遗产
Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2023-04-16 DOI: 10.54443/jaruda.v1i4.62
Radja Publika, I. A. Mir
{"title":"BRIDGING THE PAST AND PRESENT: AN ANALYSIS OF SULTAN ZAINUL ABIDIN'S LEGACY THROUGH THE ZAINGAIR CANAL IN KASHMIR","authors":"Radja Publika, I. A. Mir","doi":"10.54443/jaruda.v1i4.62","DOIUrl":"https://doi.org/10.54443/jaruda.v1i4.62","url":null,"abstract":"  \u0000Sultan Zainul Abidin, popularly known as \"Budshah,\" was a 15th-century ruler of Kashmir who left a lasting impact on the region's socio-economic landscape. Among his many contributions, the Zaingair Canal, which he commissioned for irrigation and transportation purposes, stands out as a significant feat of engineering. Despite its historical importance, the canal's legacy has been largely forgotten in modern-day Kashmir. This research paper aims to bridge the gap between the past and present by analyzing the impact of Sultan Zainul Abidin's legacy through the Zaingair Canal. Through a comprehensive review of historical texts, as well as fieldwork conducted in the Zaingair area, this paper will explore the canal's significance in the context of Kashmir's development, and shed light on its potential for revitalization in the present day.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"136 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122775316","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}
引用次数: 1
UNPACKING THE COMPLEXITIES OF ECONOMIC SYSTEMS: EXPLORING TRENDS, CHALLENGES AND SOLUTIONS 揭示经济系统的复杂性:探索趋势、挑战和解决方案
Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2023-04-08 DOI: 10.54443/jaruda.v1i4.60
Radja Publika, Dr. Irshad Ahmad Reshi
{"title":"UNPACKING THE COMPLEXITIES OF ECONOMIC SYSTEMS: EXPLORING TRENDS, CHALLENGES AND SOLUTIONS","authors":"Radja Publika, Dr. Irshad Ahmad Reshi","doi":"10.54443/jaruda.v1i4.60","DOIUrl":"https://doi.org/10.54443/jaruda.v1i4.60","url":null,"abstract":" Abstract \u0000Economic systems are complex networks of interactions and interdependencies that determine the allocation of resources and the distribution of wealth. In recent years, scholars and policymakers have grappled with the challenges posed by the global economic landscape, which has been characterized by increasing inequality, volatility, and uncertainty. This research paper aims to unpack the complexities of economic systems by exploring the trends, challenges, and solutions that have emerged in the field of economics. The paper begins with an overview of the different economic systems that exist and their characteristics. It then analyzes the challenges faced by contemporary economic systems, including inequality, globalization, climate change, and technological disruption. Finally, the paper discusses some of the proposed solutions to these challenges, including social policies, trade agreements, green technologies, and innovation.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"21 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129557406","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}
引用次数: 0
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