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

{"title":"THE INFLUENCE OF PROFITABILITY, CAPITAL STRUCTURE, INVESTMENT DECISION, AND FIRM SIZE ON FIRM VALUE (A Study in the Pharmaceutical Sector Listed on the Indonesian Stock Exchange)","authors":"Radja Publika, Chairil Akhyar, Husaini³ Wardhiah Hepi Boang Manalu²","doi":"10.54443/jaruda.v1i4.61","DOIUrl":"https://doi.org/10.54443/jaruda.v1i4.61","url":null,"abstract":"This study examines the influence of profitability, capital structure, investment decisions, and firm size on firm value in pharmaceutical sub-sector companies on the Indonesia Stock Exchange. This study uses secondary data from the financial statements of each pharmaceutical sub-sector company. The sample in this study consists of 9 pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange during 2018-2021. The data analysis method used is a multiple linear regression test with the help of Eviews 12. The results partially show that return on assets, return on equity, and capital structure has a positive and significant effect on firm value. Meanwhile, investment decisions and firm size partially do not significantly affect firm value in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"99 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":"124693976","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":"DIMENSIONS OF GENDER (IN) EQUALITY IN INDIA- A COMPARATIVE STUDY AMONG STATES OF INDIA","authors":"Radja Publika, D. Jayarani, ². T.Sudha","doi":"10.54443/jaruda.v1i4.59","DOIUrl":"https://doi.org/10.54443/jaruda.v1i4.59","url":null,"abstract":" Abstract \u0000This study takesup” Dimensions of Gender Equality in India.”While examining the dimensions the researchers compares the gender development index reports of states in India Gender equality-a driver for economic growth, matters in its own right,and as as pre requisite for the health and development of families and economies. The term gender equality has been on the corpet for the past two decades. The millennium development goals set gender equality and women empowerment at 3 rd place. Earlier women empowerment had been assessed interns of access to resources and later on moved to control over resources. The resources include physical resources. Fiscal resopurces, financial resources and intellectual resources. The term empowerment has been pronounced with the term empowerment after the millennium year. The post 2015 framework present a unique opportunity to build on the achievement of the millennium development goal, while also addressing that lag behind. The sustainable development goal also set Gender equality at fifth place. The reason is that Gender inequality persists everywhere and stagnates the progress of a country. The un equal treatment or perceptions of the individuals on the basis of gender have been witnessed not only in developing countries like India, but also in developed countries aswell. Gender related inequality in human well being is one of the most crucial issues in many states in India.The female dis advantage in survival is the important dimension that has drawn the attention of policy makers. InIndia the situation is not even among the states; Kearela has lesser discrimination while Odissa has higher discrimination. The sex ratio is also high in kerela which shows positive symptoms of women empowerment. Maharastra introduced property rights for women. Its percapita income is high compared to kerela but GDI is low. Female Education growth in kerela promotes gender equality.Has education alone dis appear inequalities is the million dollar question? Per capita income is not so high in kerela as compared to other southern states. \u0000  \u0000The study examines gender equality on the basis of Gender Development Index, which measures gender gap in human development by accounting disparities between men and women in three dimensions of human develoipme3nt, a long and healthy life, knowledge and a decent standard of living. The global gender gap report places India at 135 out of 146 countries. India has moved from 140 to 135 from last year. Though India is moving towards one of the developed nations in the world, Gender inequality pulling its growth. Which factor is hindering the SGDs 5 the goal gender equality in India? The issue of gender inequality had been in the lime light in all academic conferences, seminars and symposiums. Why gender inequality prevails in higher degree in some states of India? What are the policy measures have to be pinned up? What are the measures to be added in those states? Any other indicators to be","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123722916","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 Study on the Factors Affecting Consumer Behavior in the Fast-Food Industry","authors":"Radja Publika, Irshad Ahmad Reshiˡ, Shabir Ahmad, D. Shaikh, Sobiya Ansar, Dr.B.A.M.U. Aurangabad","doi":"10.54443/jaruda.v1i4.58","DOIUrl":"https://doi.org/10.54443/jaruda.v1i4.58","url":null,"abstract":"Abstract \u0000This empirical study investigates the factors that affect consumer behavior in the fast-food industry. The research examines the role of various factors, including quality of food, price, convenience, location, and brand image, in determining the behavior of consumers when purchasing fast food. The study uses a quantitative research approach to gather data from a sample of 500 respondents using an online survey. The results suggest that quality of food and price are the most significant factors influencing consumer behavior in the fast-food industry. However, convenience, location, and brand image also play a significant role in determining consumer behavior.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128291941","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":"HOW PSYCHOLOGICAL FACTORS INFLUENCE ECONOMIC DECISION-MAKING, AND THE IMPLICATIONS FOR POLICY","authors":"Radja Publika, Mudasir Ahmad Sofi, Irshad Ahmad Reshi, Dr. T. Sudha","doi":"10.54443/jaruda.v1i4.57","DOIUrl":"https://doi.org/10.54443/jaruda.v1i4.57","url":null,"abstract":"Abstract \u0000Economic decision-making is often thought to be a purely rational process, with individuals making choices based on a careful analysis of costs and benefits. However, research has shown that psychological factors play a crucial role in shaping economic decisions. This paper reviews the literature on how psychological factors such as cognitive biases, emotions, and social influences influence economic decision-making. We also discuss the implications of these findings for policy-makers, highlighting the need for policies that take into account the role of psychological factors in shaping economic behavior.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"206 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122606724","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":"DETERMINATION OF GENUINE OWN INCOME, PROFIT-SHARING FUNDS, GENERAL ALLOCATION FUNDS, SPECIAL ALLOCATION FUNDS AND SILPA ON CAPITAL EXPENDITURES IN 5 CITIES IN ACEH PROVINCIAL GOVERNMENT IN 2012-2021","authors":"Radja Publika, Widya Ningrumˡ, Chairil Akhyar², Halida Nurlela³, Bahri⁴","doi":"10.54443/jaruda.v1i4.56","DOIUrl":"https://doi.org/10.54443/jaruda.v1i4.56","url":null,"abstract":"This study aims to determine the Determination of Regional Original Income, Profit Sharing Funds, General Allocation Funds, Special Allocation Funds and Silpa on Capital Expenditures in 5 Cities in the Provincial Government of Aceh in 2012-2021. The data used in this study are secondary data of 50 observations. . The method used to analyze the relationship between the independent variables and the dependent variable is panel data regression analysis. The results of the study show that local revenue has a positive effect on capital expenditure in 5 municipal governments in Aceh Province, revenue sharing has no effect on capital expenditure in 5 municipal governments in Aceh Province. General allocation funds have a negative effect on capital spending in 5 municipal governments in Aceh Province. Special allocation funds have a positive effect on capital spending in 5 municipal governments in Aceh Province. Silpa has no effect on capital expenditure in 5 municipal governments in Aceh Province.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131440536","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 INFLUENCE OF PROFIT MANAGEMENT AND FINANCIAL PERFORMANCE ON COMPANY VALUE IN BUILDING MATERIALS CONSTRUCTION SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2018-2021 PERIOD","authors":"Radja Publika, Rico Nur Mulianiˡ, Chairil Ilham², Siti Akhyar³, Maimunah","doi":"10.54443/jaruda.v1i4.52","DOIUrl":"https://doi.org/10.54443/jaruda.v1i4.52","url":null,"abstract":"This study examined the effect of earnings management, profitability, capital structure, and liquidity on the firm value in building materials construction sub-sector companies listed on the Indonesia Stock Exchange during 2018-2021. This study used secondary data in the form of financial statements of each company in the building materials construction sub-sector. The sample in this study consisted of 16 building materials construction sub-sector companies listed on the Indonesia Stock Exchange. The data analysis method used was multiple linear regression using Eviews 12. The results partially indicated showed that earnings management and liquidity had no significant effect on firm value, while profitability and capital structure had a positive and significant effect on firm value. Meanwhile, the simultaneous test results showed that earnings management, profitability, capital structure, and liquidity significantly affected firm value in building materials construction sub-sector companies listed on the Indonesia Stock Exchange from 2018 to 2021.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122023728","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 EFFECT OF INFLATION, EXCHANGE EXCHANGE, INTEREST RATE ON STOCK PRICE IN THE TRANSPORTATION SUB-SECTOR, 2018-2020","authors":"Siska Tri Amanda, Chairil Akhyar, Rico Nur Ilham, Adnan","doi":"10.54443/jaruda.v1i4.54","DOIUrl":"https://doi.org/10.54443/jaruda.v1i4.54","url":null,"abstract":"This study aims to examine the effect of inflation, exchange rates, interest rates on stock prices in the transportation sub-sector in 2018-2020. For the purposes of data analysis, quantitative methods were used. The data used is secondary data obtained from the website id.investing.com and data published by Bank Indonesia. The sample in this study were 11 transportation companies listed on the IDX for the 2018-2020 period. The sampling technique used purposive sampling. The data analysis method in this study is the panel data regression analysis method. The results of the study prove that partially, the inflation variable (X1) has a positive and significant effect on stock prices (Y), exchange rates (X2) has no significant negative effect on stock prices (Y), interest rates (X3), no significant positive effect on stock prices. Furthermore, the simultaneous test results prove that Ftable of 4.46 is much smaller than Fcount, namely 11.73007. So it can be concluded that simultaneously the independent variables namely Inflation, Exchange Rates, Interest rates have a positive and significant effect on the dependent variable, namely the stock price of registered transportation companies on the IDX in 2018-2020.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129779012","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 INFLUENCE OF LOCAL OWN-SOURCE REVENUE (PAD) ON THE FINANCIAL INDEPENDENCE OF REGENCIES/CITIES THROUGHOUT SUMATRA ISLAND","authors":"Radja Publika, Sri Rizkyˡ, Chairil Akhyar², Husaini ⁴ Ristati³","doi":"10.54443/jaruda.v1i4.55","DOIUrl":"https://doi.org/10.54443/jaruda.v1i4.55","url":null,"abstract":"This study examines the influence of Local Own-source Revenue (PAD) and gross regional domestic product on regional financial independence in regencies/cities on Sumatra Island in 2020. This study uses secondary data in the form of budget realization reports published at the Directorate General of Fiscal Balance. The sample in this study consists of 154 regencies/cities throughout Sumatra Island. The data analysis method used is multiple linear regression using Eviews 12. The results partially indicate that Local Own-source Revenue (PAD) and gross regional domestic product have a positive and significant effect on regional financial independence in districts/cities on the island of Sumatra year 2020.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116676508","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 INFLUENCE OF CASH TURNOVER, RECEIVABLES TURNOVER AND INVENTORY TURNOVER ON THE ECONOMIC PROFITABILITY OF REGISTERED PHARMACEUTICAL COMPANIES ON THE INDONESIAN STOCK EXCHANGE PERIOD 2017-2021","authors":"Maya Rahayul, R. Ilham, Marzuki, Nurainun4","doi":"10.54443/jaruda.v1i4.53","DOIUrl":"https://doi.org/10.54443/jaruda.v1i4.53","url":null,"abstract":"This study examines the effect of cash turnover, receivable turnover, and inventory turnover on the economic rentability of pharmaceutical companies listed on the Indonesia Stock Exchange during 2017-2021. This study uses secondary data, and the samples are 8 pharmaceutical 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 cash turnover negative and no significantly affects economic rentability, receivable turnover negative and significantly affect economic rentability, and inventory turnover positively and significantly affecnteconomic rentabilityof pharmaceutical companies listed on the Indonesia Stock Exchange for 2017-2021.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130194480","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 CAPITAL ADEQUACY RATIO, NON PERFORMING FINANCING, FINANCING TO DEPOSIT RATIO, OPERATING EXPENSES AND OPERATIONAL INCOME ON PROFITABILITY AT PT. BANK ACEH SYARIAH","authors":"Aldy Syafrizalˡ, Rico Nur Ilham², Darmawati Muchtar","doi":"10.54443/jaruda.v1i4.51","DOIUrl":"https://doi.org/10.54443/jaruda.v1i4.51","url":null,"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,","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115873655","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}