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

{"title":"THE EFFECT OF CAPITAL ADEQUACY RATIO, NON-PERFORMING FINANCING, BANK SIZE AND FINANCING TO DEPOSIT RATIO ON SHARIA BANKS PERFORMANCE IN INDONESIA","authors":"Novaldi Yudistira, Ristati Ristati","doi":"10.54443/jaruda.v1i2.18","DOIUrl":"https://doi.org/10.54443/jaruda.v1i2.18","url":null,"abstract":"The purpose of this study is to examine the effect of the capital adequacy ratio, non-performing financing, bank size and financing to deposit ratio on financial performance of Islamic banks in Indonesia. The data used in this study are capital adequacy ratios, non-performing financing, bank size, financing to deposit ratio and financial performance of Islamic banks in Indonesia for 2013-2020. The data is accessed through the website www.ojk.go.id Data analysis method in this study is panel data regression analysis method. The results of the study find that capital adequacy ratio has positive and significant effect on financial performance, while non-performing financing has negative and significant effect on financial performance. Bank size and financing to deposit ratio have no significant effect on financial performance. \u0000 ","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131789184","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":"ANALYSIS OF IMPLEMENTATION OF PSAK NO. 73 ON FINANCIAL PERFORMANCE IN TRANSPORTATION SUB SECTOR COMPANIES","authors":"Nur Afni Yunita, Rany Gesta Putri Rais, M. Yusra, Risky Putri Amalia","doi":"10.54443/jaruda.v1i2.21","DOIUrl":"https://doi.org/10.54443/jaruda.v1i2.21","url":null,"abstract":"This study aims to examine the impact of the implementation of PSAK No. 73 on financial performance. The sample in this study is the transportation sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2021 period. The sampling technique used was purposive sampling so that a sample of 27 companies. The results show that PSAK No. 73 as a proxy for liabilities has no significant effect on profitability and solvency ratios. PSAK No. 73 which is proxied by assets has no significant effect on the ratio of profitability and solvency. PSAK No. 73 which is proxied by equity does not have a significant effect on the profitability ratio, but has a significant effect on the solvency ratio. The coefficient of determination in this study shows a value of 0.0234 for the profitability ratio. This means that the application of PSAK No. 73 has a 2% role in the profitability ratio. As for the solvency ratio, the coefficient of determination in this study shows a value of 0.503. This means that the application of PSAK No. 73 has a role of 50.3% to the profitability ratio.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129615253","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":"RISK MANAGEMENT ANALYSIS BASED ON ISO 31000: 2018 CASE STUDY AT ZAURA SUPERMARKETS IN EAST ACEH","authors":"Cut Kamal Syafaqah, Ristati Ristati","doi":"10.54443/jaruda.v1i2.19","DOIUrl":"https://doi.org/10.54443/jaruda.v1i2.19","url":null,"abstract":"This study aims to find out how to analyze risk management based on ISO 31000:2018 in the Zaura Swalayan business. The data used in this study were structured and unstructured interviews. The method used in this study was carried out based on the ISO 31000:2018-based risk management process. The results showed thatThe risks faced by Zaura Swalayan are:bad credit,there is a damaged or defective product,accumulation of goods,wrong selling price,broken computer,the impact of the covid-19 pandemic,competition,unsatisfactory service,theft,natural disasters, andpower outage. The handling/management carried out has not been maximized due to the absence of a special team to handle/manage these risks. At Zaura Supermarketthere is no very high level of risk,there is only 1 risk with a high level of risk, there are 5 risks with a moderate level of risk, there are 5 risks with a low level of risk and there are 2 risks with a level of riskwhichvery low.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126202573","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":"BANKRUPTCY PREDICTION ANALYSIS USING THE GROVER AND OHLSON MODELS IN WOOD AND ITS MANAGEMENT SUB-SECTOR COMPANIES THAT ARE LISTED ON THE IDX","authors":"Reni Restriani Utami, Muh. Ichwan Musa, Anwar Anwar","doi":"10.54443/jaruda.v1i2.22","DOIUrl":"https://doi.org/10.54443/jaruda.v1i2.22","url":null,"abstract":"This study aims to predict bankruptcy and also to find out the differences in predictions in timber sub-sector companies and their management during 2017-2021 using the Grover and Ohlson models. The type of research used is quantitative research with the research population being wood sub-sector companies and their management listed on the IDX. The sample in the study was PT. SLJ Global Tbk (SULI) and PT. Tirta Mahakam Resources Tbk (TIRT). Data analysis techniques use Grover and Ohlson models.The results showed that by using the Grover PT. SLJ Global Tbk (SULI) in 2018-2021 and PT. Tirta Mahakam Resources Tbk (TIRT) in 2019-2021 is predicted to go bankrupt. Ohlson's own model predicts that in 2017-2021 both companies go bankrupt. Mann Whitney's test results found that there was no difference in predicting the potential bankruptcy of SULI and TIRT using the Grover model with Ohlson.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124913391","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":"TREND ANALYSIS OF REGIONAL ORIGINAL INCOME IN SIMEULUE REGENCY","authors":"Lidiana Rosyah, Marzuki Marzuki, N. Nurlela, M. Munandar","doi":"10.54443/jaruda.v1i2.17","DOIUrl":"https://doi.org/10.54443/jaruda.v1i2.17","url":null,"abstract":"AbstractThis study aims to analyze the trend of local tax revenues, regional levies, separated regional wealth management results, other legitimate local revenue and zakat in the Simeulue Regency Government during the 2011-2021 period. This study uses secondary data from 2011-2021. obtained from the Realization Report of the Regional Revenue and Expenditure Budget. The data analysis method used is descriptive quantitative and trend analysis. Trend analysis in this study, is used to see the tendency ofregional taxes, regional levies, results of separated regional wealth management, other legitimate PAD and zakatin each data series during the period 2011 - 2021. The results of the study found that the trend of local taxes increased, the trend of regional levies decreased, the trend of separated regional wealth increased, other trends in legitimate pads increased and the trend of zakat increased . This shows that the increase in the realization of regional taxes, regional levies, separated regional wealth, other legal pads, and zakat increases along with the increasing trend.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122341373","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":"ANALYSIS OF THE EFFECT OF SERVICE QUALITY ON PATIENT SATISFACTION IN RSUD ACEH TAMIANG","authors":"Saiful Lizan, T. E. T. Edyansyah, Rusydi Rusydi, Heriyana Heriyana","doi":"10.54443/jaruda.v1i2.16","DOIUrl":"https://doi.org/10.54443/jaruda.v1i2.16","url":null,"abstract":"The purpose of this study was to identify and analyze the effect of service quality on patient satisfaction. The object of this research is RSUD Aceh Tamiang. This study uses a sampling technique using accidental sampling, which is a technique of determining the sample by chance, meaning that anyone who meets the researcher can be used as a sample. The analysis in this study uses multiple linear regression analysis, the results of this study indicate that partially tangible, realibility, responsiveness, assurance, and empathy variables have a positive and significant effect on patient satisfaction at RSUD Aceh Tamiang. The results of this study indicate that the tangible, realibility, responsiveness, assurance, and empathy variables simultaneously have a positive and significant effect on patient satisfaction at RSUD Aceh Tamiang.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116627119","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":"CAPITAL ANALYSIS ON SHARIA EMPLOYEE COOPERATIVES PT. PUPUK ISKANDAR MUDA (PIM)","authors":"Sutra maulana, Radja alvarezi, Maysarah, Cut Zahrani, M.Subhan","doi":"10.54443/jaruda.v1i2.29","DOIUrl":"https://doi.org/10.54443/jaruda.v1i2.29","url":null,"abstract":"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.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130123060","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":"Analysis of Work Environment on Employee Performance with Work Motivation as Intervening Variable at PT. Socfindo","authors":"Hastuti Handayani Harahap, Nikson Sitindaon, Ayu Zurlaini Damanik, Khairawati Khairawati, Fuadi Fuadi","doi":"10.54443/jaruda.v1i1.6","DOIUrl":"https://doi.org/10.54443/jaruda.v1i1.6","url":null,"abstract":"This study aims to determine the analysis of the work environment on employee performance with work motivation as an intervening variable at PT. SOCFINDO. The researcher uses a descriptive quantitative approach. Replication research is the repetition of the basic experiment. The analytical method used is multiple linear regression model. As for the results of this study, the first hypothesis proposed states that the work environment variable (X) has an effect on the work motivation variable (Z). Work Environment variable (X) has no effect on Employee Performance variable (Y). Work Motivation variable (Z) has an effect on Employee Performance variable (Y). work environment variables cannot mediate the effect of work environment on work motivation. So it can be proven that H4 is rejected. The results of the study indicate that the role of work motivation on employee performance is significant, at PT. Socfindo means that employee motivation affects the way employees show their daily work performance. Health facilities and insurance in this case have met the basic needs of employees in the category of security needs.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133674485","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":"Analysis of Factors Affecting Work Productivity of Tea Pickers at the Tea and Quinine Research Center, Simalungun Regency","authors":"Roki Sagutray Simangunsong","doi":"10.54443/jaruda.v1i1.5","DOIUrl":"https://doi.org/10.54443/jaruda.v1i1.5","url":null,"abstract":"This study aims to determine the effect of age, work experience, and gender on the work productivity of tea pickers. This research was conducted in the PPTK Laut Tawar Gardens, Simalungun Regency. The sampling technique used is probability sampling technique with a sample size of 40 respondents. To determine the factors that influence the work productivity of tea pickers at the Tea and Quinine Research Center, Simalungun Regency, statistical analysis was used with the classical assumption test method, multiple linear, and hypothesis testing. Data processing using SPSS computer software. The results of this study indicate that all independent variables, namely age (X1), work experience (X2) and gender (D1) simultaneously, have a significant effect on the dependent variable, namely work productivity (Y).","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122946772","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 Relationship of Culture and Islam in Fatwa National Sharia Board of Indonesian Ulama Assembly No: 107/Dsn-Muj/X/2016 Concerning Guidelines for Operating Hospital Based on Sharia Principles","authors":"Mai Simahatie, M. Munawarah, Reza Juanda, Halida Bahri","doi":"10.54443/jaruda.v1i1.3","DOIUrl":"https://doi.org/10.54443/jaruda.v1i1.3","url":null,"abstract":"The purpose of this study was to examine the relationship between culture and Islam in the fatwa of the National Sharia Council-Indonesian Ulema Council No: 107/dsn-muj/x/2016 concerning Guidelines for operating hospitals based on sharia principles. This is important to do because the harmony between culture and standardization of quality indicators of sharia hospital services will make sharia hospitals easily accepted in the community.The design of this research is Literature Review or literature review. Literature research is research conducted using literature (library), either in the form of books, notes, or reports on the results of previous research. The results of the research are almost entirely from the fatwa of the National Sharia Council-Indonesian Ulema Council No: 107/dsn-muj/x/2016 concerning Guidelines for operating hospitals based on sharia principles are closely related or in line with eastern Indonesian culture which upholds the culture of shame, the culture of helping , a culture of advising each other and a culture of clean living.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121686890","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}