Journal of Accounting Research, Utility Finance and Digital Assets最新文献_第6页

COST OF CAPITAL DERIVED FROM LONG TERM DEBT 来自长期债务的资金成本

Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2023-01-31 DOI: 10.54443/jaruda.v2i1.84

Isdawati, Deddy Surachmad, Dewi Agustina, Gana Vige Ortega, Indrayani, Damsar, M. Khaddafi

引用次数: 0

Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2023-01-31 DOI: 10.54443/jaruda.v1i3.87

Adinda Purnama Sari, F. Pujiastuti, Harry Setiawan, Indrayani, Damsar, M. Khaddafi

引用次数: 0

ANALYSIS OF FINANCIAL PERFORMANCE IN THE HOME INDUSTRY OF KERUPUK TEMPE IN MATANG MUNYE, SYAMTALIRA ARON SUB-DISTRICT syamtalira aron街道matang munye kerupuk tempe家庭产业财务绩效分析

Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2023-01-30 DOI: 10.54443/jaruda.v1i3.48

Nur Azizah, Mariyana BR Manik, Sumarni, M. siddiq, R. Ilham

引用次数: 5

THE INFLUENCE OF AUDITOR QUALITY, CORPORATE GOVERNANCE, AND TAX PLANNING ON PROFIT MANAGEMENT (Empirical Study of Manufacturing Companies on the Indonesia Stock Exchange) 审计师素质、公司治理和税收筹划对利润管理的影响(基于印尼证券交易所制造业企业的实证研究)

Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2023-01-27 DOI: 10.54443/jaruda.v1i3.47

Radja Publika, Sumiati, R. Ilham, Chairil Akhyar

引用次数: 5

THE EFFECT OF CONVENIENCE, PROMOTION AND BENEFITS ON THE DECISION TO USE A DIGITAL PAYMENT SYSTEM IN GENERATION Y IN LHOKSEUMAWE CITY 便利、促销和福利对lhokseumawe市y代人决定使用数字支付系统的影响

Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2023-01-27 DOI: 10.54443/jaruda.v1i3.46

Radja Publika, Rosa Zachrul Phonna, Sapna Biby, Mohd. Heikal

{"title":"THE EFFECT OF CONVENIENCE, PROMOTION AND BENEFITS ON THE DECISION TO USE A DIGITAL PAYMENT SYSTEM IN GENERATION Y IN LHOKSEUMAWE CITY","authors":"Radja Publika, Rosa Zachrul Phonna, Sapna Biby, Mohd. Heikal","doi":"10.54443/jaruda.v1i3.46","DOIUrl":"https://doi.org/10.54443/jaruda.v1i3.46","url":null,"abstract":"The purpose of this study was to determine the magnitude of the influence of convenience, promotion and benefits on decisions to use digital payment systems in generation Y in the city of Lhokseumawe. The subject of this research is generation Y or millennial generation in Lhokseumawe city. The sample in this study amounted to 138 respondents. The data collection technique used is a questionnaire. The author distributed questionnaires to 138 respondents of generation Y or millennials in the city of Lhokseumawe who use digital payment systems. The value of the correlation coefficient (R) is 0.644 and the Adjusted R2 value is 0.520 or 50.2% and the remaining 49.8% is influenced by other factors outside this research model (error term). From the partial test results, the three independent variables namely convenience (X1) has a value of tcount (4,040) > ttable (1,977), promotion (X2) has a value of tcount (7.219) > ttable (1,977) and benefits (X3) have a value of tcount ( 4,123) > ttable (1,977). So it can be concluded that convenience (X1), promotion (X2) and benefits (X3) partially influence the decision to use (Y). For simultaneous or concurrent testing (Test F), convenience (X1), promotion (X2) and benefits (X3) significantly influence the decision to use (Y) digital payment systems in generation Y in Lhokseumawe city because the value of Fcount (31,614) > Ftable (2.67). And for the most dominant variable influencing the decision to use is promotion (X2) with tcount (7,219).","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115186264","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

CONSISTENCY WITH CAPITAL MANAGEMENT IN NASARI SYARI’AH SAVING AND LOAN COOPERATIVES nasari - syari 'ah储蓄和贷款合作社的资本管理一致性

Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2023-01-18 DOI: 10.54443/jaruda.v1i3.33

Radja Publika, Mohd. Heikal, Muti Miftahul Jannah, Muhammad Hafidz Akbar, Ariana Hasibuan, Indah Anta Sari, Lifia Suci Ramadani, Ahmad Faisal Pasaribu

引用次数: 0

ANALYSIS OF PENSIONER CREDIT GROWTH RATE AT NASARI SAVINGS AND LOAN COOPERATIVE IN LHOKSEUMAWE 洛桑市纳萨里储蓄贷款合作社养老金领取者信用增长率分析

Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2023-01-18 DOI: 10.54443/jaruda.v1i3.39

Tengku Wulan Handayani, Meutia Sari, Alya Agnes Yulanda, Mira Agustina, Fitri Yusriani, Rico Nur Ilham

引用次数: 5

ANALYSIS OF CAPITAL SOURCES AND BUSINESS CAPITAL MANAGEMENT IN UMKM PASTRIES TO MAK NI NORTH ACEH 分析北亚齐umkm糕点的资金来源和企业资金管理

Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2023-01-18 DOI: 10.54443/jaruda.v1i3.34

Marbawi, Lisa Dwi Yana, N. Authar, Hervina Hervina, S. Salsabila

引用次数: 0

CAPITAL AND INCOME ANALYSIS IN WHOLESALE BUSINESS UD. RIZKI JAYA 批发业务的资金和收入分析。RIZKI JAYA

Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2023-01-18 DOI: 10.54443/jaruda.v1i3.32

Amru Usman, Raisa Salsabila, Sara Yulis, Farica Yusrina Lubis, Cut Safani, Rafsanjani Rafsanjani

{"title":"CAPITAL AND INCOME ANALYSIS IN WHOLESALE BUSINESS UD. RIZKI JAYA","authors":"Amru Usman, Raisa Salsabila, Sara Yulis, Farica Yusrina Lubis, Cut Safani, Rafsanjani Rafsanjani","doi":"10.54443/jaruda.v1i3.32","DOIUrl":"https://doi.org/10.54443/jaruda.v1i3.32","url":null,"abstract":"Development era which modern also participate give impact positive with development industry trade, one of which is in the field of wholesale trade. UD shop. Rizki Jaya one of the grocery stores that opened because of the creative desire of the shop owner, namely Pak Syaiful, to create jobs as well as income to fulfill daily life. The purpose of this study is to determine the effect of capital business on the success of the store, as well as knowing an increase in the income of UD Grocery Stores. Rizky Jaya. The research was conducted using quantitative and qualitative methods. Data collection, as well as subsequent interviews observations will be made. UD shop. Rizki Jaya has carried out Management Aspects, namely planning, supervision, marketing strategy, and financial management. Capital has a big influence on business developmentand the success of UD Stores. Rizky Jaya. There is an increase in UD Shop revenue. Rizki Jaya, improvement is influenced by the interests of the community. It is necessary to make improvements to the implementation of aspects of management by shop owner UD. Rizki Jaya, especially in the aspect of supervision, as well as the form of report writing, must be more detailed in Ledger so cash flow can be pictured well. \u0000 ","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132283869","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

ANALYSIS OF CAPITAL AND CREDIT ASSISTANCE FOR MICRO-BUSINESS GROUPS BY THE SHARIA EMPLOYEE COOPERATIVE OFFICE OF PT. ISKANDAR MUDA FERTILIZER LHOKSEUMAWE CITY iskandar muda fertilizer lhokseumawe市伊斯兰教法雇员合作办公室对微型企业集团的资金和信贷援助分析

Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2023-01-18 DOI: 10.54443/jaruda.v1i3.38

Radja Publika, Fadilla Putri Siregar, Mita Darmayanti, Bambang Arjuna Putra, Aziz Nurrzai, R. Ilham

{"title":"ANALYSIS OF CAPITAL AND CREDIT ASSISTANCE FOR MICRO-BUSINESS GROUPS BY THE SHARIA EMPLOYEE COOPERATIVE OFFICE OF PT. ISKANDAR MUDA FERTILIZER LHOKSEUMAWE CITY","authors":"Radja Publika, Fadilla Putri Siregar, Mita Darmayanti, Bambang Arjuna Putra, Aziz Nurrzai, R. Ilham","doi":"10.54443/jaruda.v1i3.38","DOIUrl":"https://doi.org/10.54443/jaruda.v1i3.38","url":null,"abstract":"This study aims to analyze loan capital and business volume against residual business results (SHU) with total assets as a moderating variable in the Sharia Employee Cooperative of PT pupuk Iskandar Muda Kota Lhokseumawe. Research Approach using quantitative methods. Quantitative research is a systematic scientific research of parts and phenomena and their relationships. T Type of research uses a type of associative research, which is research carried out to determine the relationship between two or more variables and from the results of this study can be used to build a theory that serves to explain or control a symptom. In taking a sample, the researcher has the criteria used, namely a sample of borrowed capital, business volume, a sample of the remaining business results and a sample of total assets. In this case, the sample used is for the year ended December 31, 2021. The data collection techniques are as follows: 1) Documentation Method, 2) Interview Method. In this interview technique, there is a process of interaction, discussion and presentation. Data analysis techniques are in the form of multiple linear regression analysis (Multiple Linear Regretion Analysis). The results of his research showed that Borrowed capital has an insignificant effect on the Remaining Business Results (SHU) of the Lhokseumawe City \"SHARIA EMPLOYEES\" cooperative. Business volume has a significant effect on the Remaining Business Results (SHU) of the \"SHARIA EMPLOYEES\" cooperative in Lhokseumawe city. Total assets can strengthen the effect of borrowed capital on the remainder","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"100 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132410001","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: 5