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

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Effect of Fundamental Factors on Stock Return (On LQ-45 Index Companies In Indonesia Stock Exchange 2017-2020) 基本面因素对股票收益的影响(以2017-2020年印尼证券交易所LQ-45指数公司为例)
Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2022-08-20 DOI: 10.54443/jaruda.v1i1.2
Mai Simahatie, Lakharis Inuzula
{"title":"Effect of Fundamental Factors on Stock Return (On LQ-45 Index Companies In Indonesia Stock Exchange 2017-2020)","authors":"Mai Simahatie, Lakharis Inuzula","doi":"10.54443/jaruda.v1i1.2","DOIUrl":"https://doi.org/10.54443/jaruda.v1i1.2","url":null,"abstract":"This research is an associative research with a quantitative approach.The use of a quantitative approach in this study is intended to test the hypothesis by using statistical calculations to examine the effect of the independent variable on the dependent variable under study. This research will be conducted on the Indonesia Stock Exchange through the official IDX website, namely: http/www.idx.co.id. This research was conducted from July 2021 to December 2021.Typethe data used in this study is quantitative data, namely data measured on a numerical scale (numbers). The population used in this study are companies on the LQ-45 index listed on the Indonesia Stock Exchange from 2017 - 2020, where there are 45 LQ-45 index issuers which will change every 6 months or the period of February and August every year. year. The sampling technique in this study was purposive sampling which was selected based on certain criteria in accordance with the research objectives.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"28 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":"125857475","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
Working Capital Management Relationship to Profitability of Plastic and Packaging Sub-Sector Companies on the Indonesia Stock Exchange 营运资本管理与印尼证券交易所塑料和包装分行业公司盈利能力的关系
Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2022-07-31 DOI: 10.54443/jaruda.v1i1.8
Radja Publika, Rachyu Purbowati
{"title":"Working Capital Management Relationship to Profitability of Plastic and Packaging Sub-Sector Companies on the Indonesia Stock Exchange","authors":"Radja Publika, Rachyu Purbowati","doi":"10.54443/jaruda.v1i1.8","DOIUrl":"https://doi.org/10.54443/jaruda.v1i1.8","url":null,"abstract":"The purpose of this study isto determine the influence of working capital management consisting of variables Cash Turnover, Inventory Turnover, Working Capital Turnover affecting profitability in Plastic and Packaging Sub-Sector companies listed on the IDX.  The research approach uses quantitative descriptive methods. The population that will be used is the financial report data of plastic and packaging sub-sector companies listed on the Indonesia Stock Exchange with the purposive sampling sampling method with the criteria of plastic and packaging sub-sector companies listed on the Indonesia Stock Exchange which have complete financial statements in the period 2011 - 2020 so that the data used are 60 financial statement data. Data analysis uses multiple linear regression. The results showed that thereis a significant positive influence of cash turnover on profitability, meaning that the higher the cash turnover, the higher the profitability, thehigher the cash turnover will be better because this means that the higher the efficiency of cash use and the greater the profit obtained.  There is a significant positive effect of inventory turnover on profitability, meaning that the higher the inventory turnover, the higher the profitability, the higher the inventory turnover, the higher the profit obtained.  There is no effect of capital turnover on profitability, which means that the rise and fall of capital turnover does not affect the rise and fall of profitability.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128731132","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
Effect of World Oil Prices on Cryptocurrency Return 世界油价对加密货币回归的影响
Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2022-07-31 DOI: 10.54443/jaruda.v1i1.9
M. Heikal, Maulana Majied Sumatrani Saragih, Rico Nur ilham, M. Khaddafi, Rusydi Rusydi
{"title":"Effect of World Oil Prices on Cryptocurrency Return","authors":"M. Heikal, Maulana Majied Sumatrani Saragih, Rico Nur ilham, M. Khaddafi, Rusydi Rusydi","doi":"10.54443/jaruda.v1i1.9","DOIUrl":"https://doi.org/10.54443/jaruda.v1i1.9","url":null,"abstract":"This study aims to determine the effect ofWorld Oil Priceseffect on Return Cryptocurrency. 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 variable World Oil Price (X) can explain the Return Cryptocurrency variable (Y) of 27.9%.variableWorld Oil Prices(X) significant effectagainst the Return Cryptocurrency variable (Y). Oil price fluctuations on the world market have an effect on Cryptocurrency Return. In this study, it is found that fluctuations in oil prices in the world market have a positive impact on Cryptocurrency Return. That is, the increase in oil prices encourages the rise of Cryptocurrencies. Researchers suggest to pay more attention to world oil prices first before other commodities, because the impact of world oil prices is very large on commodity prices worldwide. So, for example, a decline in world oil prices can affect Cryptocurrency Return.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132844396","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: 4
The Effect Of Hotel Tax Collection, Restaurant Tax And Entertainment Tax On The Original Regional Density In Medan City 棉兰市酒店税、餐厅税和娱乐税对原有区域密度的影响
Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2022-07-31 DOI: 10.54443/jaruda.v1i1.10
Muhammad Fahmi Hilfandi, Rico Nur Ilham, Marzuki Marzuki, Jummaini Jummaini, Rusydi Rusydi
{"title":"The Effect Of Hotel Tax Collection, Restaurant Tax And Entertainment Tax On The Original Regional Density In Medan City","authors":"Muhammad Fahmi Hilfandi, Rico Nur Ilham, Marzuki Marzuki, Jummaini Jummaini, Rusydi Rusydi","doi":"10.54443/jaruda.v1i1.10","DOIUrl":"https://doi.org/10.54443/jaruda.v1i1.10","url":null,"abstract":"This study aims to examine the effect of hotel tax collection, restaurant tax and entertainment tax on the original regional density in Medan City. This study used time series data for 2016-2020 obtained from the Medan City Regional Tax and Levy Management Agency. The data analysis method used is the multiple linear regression method with the help of SPSS 25. The results of the study partially showed that the Hotel Tax had a positive and significant effect on Regional Original Income in Medan City, Restaurant Tax had a positive and significant effect on Regional Original Income in Medan City, and Entertainment Tax showed results of negative and insignificant effects on Regional Original Income in Medan City. Simultaneously, the simultaneous results of the variables hotel tax, restaurant tax, and entertainment tax have a positive and significant effect on the original regional income in Medan city.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"1199 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115362618","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
Factors Affecting Labor Productivity of Palm Oil Harvesters at PT. Betami, Rantau District, Aceh Tamiang Regency 影响亚齐省大屿山地区贝塔米棕榈油采集者劳动生产率的因素
Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2022-06-30 DOI: 10.54443/jaruda.v1i1.1
Muhammad Ichsan Maulana
{"title":"Factors Affecting Labor Productivity of Palm Oil Harvesters at PT. Betami, Rantau District, Aceh Tamiang Regency","authors":"Muhammad Ichsan Maulana","doi":"10.54443/jaruda.v1i1.1","DOIUrl":"https://doi.org/10.54443/jaruda.v1i1.1","url":null,"abstract":"Muhammad Ichsan Maulana (2022). The purpose of this study was to analyze the effect of age, work experience, number of dependents, salary of supporting facilities and motivation on work productivity of oil palm harvesters at PT, Betami Kebun Rantau, Aceh Tamiang Regency. The analytical method used is multiple linear regression analysis with SPSS 24.0 tool. The sampling method used the census method and the sample of this study amounted to 35 employees of oil palm harvesters at PT. Betami Overseas Gardens, Aceh Tamiang Regency. Determination of the research area is done purposively. The results of the study concluded that the work productivity of oil palm harvesters was high, i.e. 50,000 – 52,000 Kg/HKP/Month. Factors Age, Work Experience, Number of Dependents, and Motivation have no significant effect on the work productivity of oil palm harvesting employees at PT. Betami Rantau Farms while the Salary and Supporting Facilities have a significant effect on the work productivity of oil palm harvesting employees at PT. Betami Overseas Gardens.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133619860","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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