This study aims to increase the number of MSME debtors at the BCA Tebing Tinggi Branch. Since the enactment of Bank Indonesia Regulation Number 23/13/PBI/2021 concerning the Macroprudential Inclusive Financing Ratio (RPIM) for Conventional Commercial Banks, Sharia Commercial Banks, and Sharia Business Units. So Commercial Banks began to adjust the percentage of the use of funds that would be used to finance MSMEs and PBR. BCA Tebing Tinggi Branch is committed to meeting the increase in the percentage of RPIM. One way that can be used to explore Potential Funding is by Utilizing Data Science. Data science studies data, especially quantitative data, with the aim of finding hidden patterns in the data. Researchers will study profile information and transaction patterns in accounts to find MSME customers who are given the right financing. This study processes data using the Machine Learning method with the Random Forest algorithm.
{"title":"UTILIZING SCIENCE DATA TO INCREASING THE NUMBER MSME DEBTORS AT PT.BANK CENTRAL ASIA.TBK (CASE STUDY OF PT. BANK CENTRAL ASIA.TBK KCU TEBING TINGGI)","authors":"Effan Budiawan, Meilita Tryana Sembiring, Nazaruddin","doi":"10.54443/jaruda.v2i1.75","DOIUrl":"https://doi.org/10.54443/jaruda.v2i1.75","url":null,"abstract":"This study aims to increase the number of MSME debtors at the BCA Tebing Tinggi Branch. Since the enactment of Bank Indonesia Regulation Number 23/13/PBI/2021 concerning the Macroprudential Inclusive Financing Ratio (RPIM) for Conventional Commercial Banks, Sharia Commercial Banks, and Sharia Business Units. So Commercial Banks began to adjust the percentage of the use of funds that would be used to finance MSMEs and PBR. BCA Tebing Tinggi Branch is committed to meeting the increase in the percentage of RPIM. One way that can be used to explore Potential Funding is by Utilizing Data Science. Data science studies data, especially quantitative data, with the aim of finding hidden patterns in the data. Researchers will study profile information and transaction patterns in accounts to find MSME customers who are given the right financing. This study processes data using the Machine Learning method with the Random Forest algorithm.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134569977","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}
This study aims to examine the effect of Investment Decisions, Funding Decisions, Dividend Policy and Intellectual Capital on Company Value in automotive companies listed on the Indonesia Stock Exchange in the 2015-2019 period. This research is a quantitative research with a descriptive approach. The population in this study are all automotive companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique in this study used a saturated sampling technique (census), which is a sampling technique where the total population is used as the sample. The results of this study are based on the partial t-test results. Investment decisions have no effect on firm value and funding decisions have an effect on firm value and dividend policy has no effect on firm value.
{"title":"THE EFFECT OF INVESTMENT DECISION AND FUNDING DECISION ON FIRM VALUE IN COMPANIES AUTOMOTIVE LISTED ON THE INDONESIA STOCK EXCHANGE 2015-2019 PERIOD","authors":"Sucitra Dewi, Thezar Fiqih Hidayat Hasibuan","doi":"10.54443/jaruda.v2i1.73","DOIUrl":"https://doi.org/10.54443/jaruda.v2i1.73","url":null,"abstract":"This study aims to examine the effect of Investment Decisions, Funding Decisions, Dividend Policy and Intellectual Capital on Company Value in automotive companies listed on the Indonesia Stock Exchange in the 2015-2019 period. This research is a quantitative research with a descriptive approach. The population in this study are all automotive companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique in this study used a saturated sampling technique (census), which is a sampling technique where the total population is used as the sample. The results of this study are based on the partial t-test results. Investment decisions have no effect on firm value and funding decisions have an effect on firm value and dividend policy has no effect on firm value.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130916340","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}
This study aims to examine the factors that influence the performance of administrators of user goods/administrators of auxiliary user goods with leadership commitment as a moderating variable within the Riau Archipelago Provincial Government. Factors that influence include the following competency, compliance, and motivation. The population in this study were all administrators of user goods/administrators of auxiliary user goods in the Riau Archipelago Provincial Government with purposive population using a total of 188 respondents. From a population 188 respondents only 128 respondents answered the questionnaire via the google form.So the sample for this study was 128 respondents. Data Analysis used SPSS Version 25. In this study, several tests were carried out including validity and reability tests, multicollineariry tests, heteroscedasticity tests, normality tests, multiple linear regression analysis, t (partial) tests, simultaneous F tesrs, and tests of coefficient of determination.
本研究旨在探讨以领导承诺为调节变量的廖内群岛省政府用户物品管理人员/辅助用户物品管理人员绩效的影响因素。影响因素包括以下能力、依从性和动机。本研究的人口是廖内群岛省政府的所有用户物品管理人员/辅助用户物品管理人员，目的人口共使用188名受访者。在188名受访者中，只有128人通过谷歌表格回答了问卷。这项研究的样本是128名受访者。数据分析使用SPSS Version 25。本研究进行了效度检验、信度检验、多元共线性检验、异方差检验、正态性检验、多元线性回归分析、t(偏)检验、同时F检验、决定系数检验等检验。
{"title":"FACTORS AFFECTING THE PERFORMANCE OF USER GOODS ADMINISTRATOR/PROVIDER ADMINISTRATOR WITH LEADERS' COMMITMENT AS A MODERATING VARIABLE (EMPIRICAL STUDY IN THE RIAU ISLANDS PROVINCIAL GOVERNMENT)","authors":"Nelly Huzrin Hood, Indrayani, Muammar Khaddafi","doi":"10.54443/jaruda.v1i5.71","DOIUrl":"https://doi.org/10.54443/jaruda.v1i5.71","url":null,"abstract":"This study aims to examine the factors that influence the performance of administrators of user goods/administrators of auxiliary user goods with leadership commitment as a moderating variable within the Riau Archipelago Provincial Government. Factors that influence include the following competency, compliance, and motivation. The population in this study were all administrators of user goods/administrators of auxiliary user goods in the Riau Archipelago Provincial Government with purposive population using a total of 188 respondents. From a population 188 respondents only 128 respondents answered the questionnaire via the google form.So the sample for this study was 128 respondents. Data Analysis used SPSS Version 25. In this study, several tests were carried out including validity and reability tests, multicollineariry tests, heteroscedasticity tests, normality tests, multiple linear regression analysis, t (partial) tests, simultaneous F tesrs, and tests of coefficient of determination.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"92 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124802653","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}
Yoko Mashonia Panjaitan, N. Irawati, I. Sadalia, Yoko Mashonia Panjaitanˡ
Based on the results of the study, the conclusions that can be drawn are as follows. The optimal portfolio calculation results on the Single Index Model method for stocks show that stocks with UNVR issuers are the only ones that are optimal. Whereas in Mutual Funds there is no optimal portfolio calculation results. The results of calculations using the Markowitz method for all stock issuers obtained a return value of 0.000634 with a risk of 0.036057, namely at alpha 0.9. Meanwhile, for all stock mutual fund issuers, a return value of 0.003195 was obtained with a risk of 0.033629, namely at alpha 0.9. Compared to calculations using the Single Index Model Method for all stocks, a return value of 0.0050 is obtained with a risk of 0.0218, while for Equity Mutual Fund issuers a return value of 0.0072 is obtained with a risk of 0.0194, in this case the calculation of the optimal portfolio in stocks and mutual funds using the Markowitz Method produces a smaller return and greater risk than the Single Index Model method. The Single Index Model method which produces stock return calculations is superior to the Markowitz method. This is obtained from the results of the return value obtained on the Single Index Model which is greater than the Markowitz model so that stock investment will be more profitable if using the Single Index Model method. The Single Index Model method is superior to the Markowitz method in calculating mutual fund returns. This is obtained from the results of the return value obtained in the Single Index Model which is greater than the Markowitz model so that mutual fund investment will be more profitable if using the Single Index Model method. The Single Index Model method is superior to the Markowitz method in calculating stock risk. This is obtained from the results of the stock risk value obtained in the Single Index Model which is smaller than the Markowitz model so that stock investment will be riskier if using the Markowitz method. The Single Index Model method is superior to the Markowitz method in calculating mutual fund risk. This is obtained from the results of the mutual fund risk values obtained in the Single Index Model which are smaller than the Markowitz model so that mutual fund investments will be riskier if using the Markowitz method.
{"title":"COMPARISON ANALYSIS OF INDEX IDX30 OPTIMAL SHARE PORTFOLIO WITH INDONESIAN EQUITY FUND PORTFOLIO PERFORMANCE","authors":"Yoko Mashonia Panjaitan, N. Irawati, I. Sadalia, Yoko Mashonia Panjaitanˡ","doi":"10.54443/jaruda.v1i5.69","DOIUrl":"https://doi.org/10.54443/jaruda.v1i5.69","url":null,"abstract":"Based on the results of the study, the conclusions that can be drawn are as follows. The optimal portfolio calculation results on the Single Index Model method for stocks show that stocks with UNVR issuers are the only ones that are optimal. Whereas in Mutual Funds there is no optimal portfolio calculation results. The results of calculations using the Markowitz method for all stock issuers obtained a return value of 0.000634 with a risk of 0.036057, namely at alpha 0.9. Meanwhile, for all stock mutual fund issuers, a return value of 0.003195 was obtained with a risk of 0.033629, namely at alpha 0.9. Compared to calculations using the Single Index Model Method for all stocks, a return value of 0.0050 is obtained with a risk of 0.0218, while for Equity Mutual Fund issuers a return value of 0.0072 is obtained with a risk of 0.0194, in this case the calculation of the optimal portfolio in stocks and mutual funds using the Markowitz Method produces a smaller return and greater risk than the Single Index Model method. The Single Index Model method which produces stock return calculations is superior to the Markowitz method. This is obtained from the results of the return value obtained on the Single Index Model which is greater than the Markowitz model so that stock investment will be more profitable if using the Single Index Model method. The Single Index Model method is superior to the Markowitz method in calculating mutual fund returns. This is obtained from the results of the return value obtained in the Single Index Model which is greater than the Markowitz model so that mutual fund investment will be more profitable if using the Single Index Model method. The Single Index Model method is superior to the Markowitz method in calculating stock risk. This is obtained from the results of the stock risk value obtained in the Single Index Model which is smaller than the Markowitz model so that stock investment will be riskier if using the Markowitz method. The Single Index Model method is superior to the Markowitz method in calculating mutual fund risk. This is obtained from the results of the mutual fund risk values obtained in the Single Index Model which are smaller than the Markowitz model so that mutual fund investments will be riskier if using the Markowitz method.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125674641","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}
Ady Hermawan, Andre Resta Ferdian, Azman, Febrianto Rinaldi, Prihandani, Indrayani, Muammar Khaddafi
The research aims to analyze and find out operational costs and financial performance for 2021-2022 at the Karimun Regency Port Business Entities. This study uses a quantitative descriptive approach, which is numerical data that is managed and analyzed. Data collection techniques used are observation, interviews, and documentation. As for the data analysis technique used in this study to determine operational costs used the operational cost budget formula and to determine the company's financial performance used profitability ratios, solvency ratios, liquidity ratios, and activity ratios. The results showed that the operational cost budget level was not efficient. Financial performance of the Karimun Regency Port Business Entity in 2021-2022 using profitability ratio analysis.
{"title":"ANALYSIS OF FINANCIAL MANAGEMENT IN PORT BUSINESS ENTITIES KARIMUN DISTRICT","authors":"Ady Hermawan, Andre Resta Ferdian, Azman, Febrianto Rinaldi, Prihandani, Indrayani, Muammar Khaddafi","doi":"10.54443/jaruda.v1i5.68","DOIUrl":"https://doi.org/10.54443/jaruda.v1i5.68","url":null,"abstract":"The research aims to analyze and find out operational costs and financial performance for 2021-2022 at the Karimun Regency Port Business Entities. This study uses a quantitative descriptive approach, which is numerical data that is managed and analyzed. Data collection techniques used are observation, interviews, and documentation. As for the data analysis technique used in this study to determine operational costs used the operational cost budget formula and to determine the company's financial performance used profitability ratios, solvency ratios, liquidity ratios, and activity ratios. The results showed that the operational cost budget level was not efficient. Financial performance of the Karimun Regency Port Business Entity in 2021-2022 using profitability ratio analysis.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126016620","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}
Surawan, Syamsurizal, Nurdin Ihsan, Khaidir, Dwi Firda, Indrayani, M. Khaddafi
Mergers and Acquisitions (M&A) are commonly used strategies by companies to achieve growth, expand market share, gain access to new technologies, and attain competitive advantage. However, the M&A process does not always go as planned and can face complex challenges. Many companies experience failures in executing mergers and acquisitions, which impact organizational performance and shareholder value. Therefore, it is crucial to understand the factors that influence success and failure in this process, particularly in the context of multinational companies like PT Unilever Indonesia Tbk. The literature suggests that there are numerous factors contributing to the success or failure of mergers and acquisitions. These factors include clear strategies and objectives, effective operational integration, organizational culture management, strong leadership, effective change management, human resource management, and external factors such as market conditions and regulations. It is important for companies to carefully consider and manage these factors in their merger and acquisition processes. The case study of PT Unilever Indonesia Tbk serves as the focus of this research article. The company has undergone several mergers and acquisitions in its history, including notable acquisitions like PT Rexona Indonesia and PT Annapurna. Therefore, analyzing the factors influencing success and failure in the mergers and acquisitions of PT Unilever Indonesia Tbk can provide valuable insights for other companies planning M&A in the future. This research adopts a qualitative approach by collecting data through relevant literature studies, financial reports, and company publications. The collected data is then systematically analyzed to identify the factors influencing the success and failure of mergers and acquisitions in PT Unilever Indonesia Tbk. The findings of this research are expected to provide better insights and understanding of the factors influencing success and failure in mergers and acquisitions, particularly in the context of PT Unilever Indonesia Tbk. With a better understanding of these factors, companies can take appropriate steps to enhance the chances of success in the M&A process.
并购(M&A)是企业实现增长、扩大市场份额、获得新技术和获得竞争优势的常用策略。然而，并购过程并不总是按计划进行，可能会面临复杂的挑战。许多公司在执行合并和收购时都经历过失败，这会影响组织绩效和股东价值。因此，了解在这一过程中影响成功和失败的因素是至关重要的，特别是在像PT联合利华印度尼西亚Tbk这样的跨国公司的背景下。文献表明，有许多因素有助于并购的成功或失败。这些因素包括明确的战略和目标、有效的运营整合、组织文化管理、强有力的领导、有效的变革管理、人力资源管理以及市场条件和法规等外部因素。公司在并购过程中仔细考虑和管理这些因素是很重要的。PT联合利华印度尼西亚Tbk的案例研究是本研究文章的重点。该公司在其历史上经历了几次并购，包括著名的收购，如PT Rexona印度尼西亚和PT Annapurna。因此，分析PT Unilever Indonesia Tbk并购成功与失败的影响因素，可以为其他公司未来规划并购提供有价值的见解。本研究采用定性方法，通过相关文献研究、财务报告和公司出版物收集数据。然后系统地分析收集到的数据，以确定影响PT联合利华印度尼西亚Tbk并购成功和失败的因素。本研究的结果有望提供更好的见解和理解的因素影响成功和失败的并购，特别是在PT联合利华印度尼西亚Tbk的背景下。对这些因素有了更好的了解，公司就可以采取适当的措施来提高并购过程中成功的机会。
{"title":"FACTORS INFLUENCING SUCCESS AND FAILURE IN MERGERS AND ACQUISITIONS : A Case Study of PT Unilever Indonesia Tbk","authors":"Surawan, Syamsurizal, Nurdin Ihsan, Khaidir, Dwi Firda, Indrayani, M. Khaddafi","doi":"10.54443/jaruda.v1i5.67","DOIUrl":"https://doi.org/10.54443/jaruda.v1i5.67","url":null,"abstract":"Mergers and Acquisitions (M&A) are commonly used strategies by companies to achieve growth, expand market share, gain access to new technologies, and attain competitive advantage. However, the M&A process does not always go as planned and can face complex challenges. Many companies experience failures in executing mergers and acquisitions, which impact organizational performance and shareholder value. Therefore, it is crucial to understand the factors that influence success and failure in this process, particularly in the context of multinational companies like PT Unilever Indonesia Tbk. The literature suggests that there are numerous factors contributing to the success or failure of mergers and acquisitions. These factors include clear strategies and objectives, effective operational integration, organizational culture management, strong leadership, effective change management, human resource management, and external factors such as market conditions and regulations. It is important for companies to carefully consider and manage these factors in their merger and acquisition processes. The case study of PT Unilever Indonesia Tbk serves as the focus of this research article. The company has undergone several mergers and acquisitions in its history, including notable acquisitions like PT Rexona Indonesia and PT Annapurna. Therefore, analyzing the factors influencing success and failure in the mergers and acquisitions of PT Unilever Indonesia Tbk can provide valuable insights for other companies planning M&A in the future. This research adopts a qualitative approach by collecting data through relevant literature studies, financial reports, and company publications. The collected data is then systematically analyzed to identify the factors influencing the success and failure of mergers and acquisitions in PT Unilever Indonesia Tbk. The findings of this research are expected to provide better insights and understanding of the factors influencing success and failure in mergers and acquisitions, particularly in the context of PT Unilever Indonesia Tbk. With a better understanding of these factors, companies can take appropriate steps to enhance the chances of success in the M&A process.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126783747","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}
Abdul Azisl, Asmara Dewi, Auzar, Ganar Septyadi, Riduan Sihite, Indrayani, M. Khaddafi
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,
{"title":"JOINT VENTURE AND STRATEGIC ALLIANCE","authors":"Abdul Azisl, Asmara Dewi, Auzar, Ganar Septyadi, Riduan Sihite, Indrayani, M. Khaddafi","doi":"10.54443/jaruda.v1i5.66","DOIUrl":"https://doi.org/10.54443/jaruda.v1i5.66","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":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121917202","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}
Based on previous research and phenomena, researchers will analyze the success and failure factors of mergers and acquisitions in order to gain a deeper understanding. The purpose of this research is to find out the factors that contribute to success and failure in the process of mergers and acquisitions. The research method used is qualitative research with descriptive analysis techniques, using library research. This study aims to describe current and past phenomena in the context of mergers and acquisitions, the results of the research show that the implementation of strict and comprehensive due diligence is an important factor in achieving success in conducting M&A. Organizational culture was identified as an important catalyst influencing the success rate of M&A. that strong and strategic leadership, including transformational leaders.
{"title":"ANALYSIS OF FACTORS OF SUCCESS AND FAILURE OF MERGER ACQUISITION","authors":"Yunita, Hendri Maulana, Filya Fatriasari, Amri Sirait, Robi Sanjaya, Indrayani, Muammar Khaddafi","doi":"10.54443/jaruda.v1i5.65","DOIUrl":"https://doi.org/10.54443/jaruda.v1i5.65","url":null,"abstract":"Based on previous research and phenomena, researchers will analyze the success and failure factors of mergers and acquisitions in order to gain a deeper understanding. The purpose of this research is to find out the factors that contribute to success and failure in the process of mergers and acquisitions. The research method used is qualitative research with descriptive analysis techniques, using library research. This study aims to describe current and past phenomena in the context of mergers and acquisitions, the results of the research show that the implementation of strict and comprehensive due diligence is an important factor in achieving success in conducting M&A. Organizational culture was identified as an important catalyst influencing the success rate of M&A. that strong and strategic leadership, including transformational leaders.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126414327","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}
Fanni Okan Perdana, Yeni Ardianti, Raja Afrikurniawan, Ade Rahmah, Zauwahir, Syahrianis, Muammar Khaddafi, Indrayani
In increasing the effectiveness of village development, policies on the use of village funds are needed in order to create strong, advanced, independent and democratic villages. Then the management of village financial management is the main factor for supporting fund policies based on the Regulation of the Minister of Home Affairs No. 20 of 2018 as a reference in financial management by the village government in the Village Revenue and Expenditure Budget funds, which is a form of management of village finance to carry out openly and responsibly for the prosperity of the village community, but in the implementation of village development sourced from the State Revenue and Expenditure Budget funds are still not optimal in accordance with management functions. therefore, this journal conducts a review of financial management carried out by village government officials as executors in managing village funds through a qualitative descriptive method based on secondary data. So that the results of this study identify that in implementing village fund financial management, village government officials are needed who have qualities that are able to be transparent, accountable, participatory, and orderly as well as disciplined in managing the budget so that the purpose of village funds can be realized to be development in a fair and equitable manner.
{"title":"REVIEW OF FINANCIAL MANAGEMENT IN SUPPORTING VILLAGE FUND POLICIES TO IMPROVE VILLAGE DEVELOPMENT EFFECTIVENESS IN THE RIAU ARCHIPELAGO PROVINCE","authors":"Fanni Okan Perdana, Yeni Ardianti, Raja Afrikurniawan, Ade Rahmah, Zauwahir, Syahrianis, Muammar Khaddafi, Indrayani","doi":"10.54443/jaruda.v1i5.64","DOIUrl":"https://doi.org/10.54443/jaruda.v1i5.64","url":null,"abstract":"In increasing the effectiveness of village development, policies on the use of village funds are needed in order to create strong, advanced, independent and democratic villages. Then the management of village financial management is the main factor for supporting fund policies based on the Regulation of the Minister of Home Affairs No. 20 of 2018 as a reference in financial management by the village government in the Village Revenue and Expenditure Budget funds, which is a form of management of village finance to carry out openly and responsibly for the prosperity of the village community, but in the implementation of village development sourced from the State Revenue and Expenditure Budget funds are still not optimal in accordance with management functions. therefore, this journal conducts a review of financial management carried out by village government officials as executors in managing village funds through a qualitative descriptive method based on secondary data. So that the results of this study identify that in implementing village fund financial management, village government officials are needed who have qualities that are able to be transparent, accountable, participatory, and orderly as well as disciplined in managing the budget so that the purpose of village funds can be realized to be development in a fair and equitable manner.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"395 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117349863","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}
Kristina Harahap, Erisna Dewi Ariyani, Andri Saputra, Susilo Budi Hartanto, Syarifah Fatimah, M. Khaddafi, Jumadil Saputra
In the existence of digital transformation in the field of health services in order to improve it. So that the Raja Ahmad Tabib of Regional Public Hospital has implemented a Hospital Management Information System (SIM-RS) which is integrated with the Quick Response Indonesian Standard (QRIS) as a tool for using digital transactions as a method of payment in cashier service products that are more transparent and accountable so that services for patients are more efficient and effective. Therefore, this study aims to identify the strengths, weaknesses, opportunities and threats to the transformation of digital services in financial transactions. Based on the SWOT analysis mapping, a strategy that is very suitable for the position of Raja Ahmad Tabib Hospital, namely the SO strategy (Comparative Advantage Strategy).
在存在数字化转型的卫生服务领域，以改进它。因此，地区公立医院的Raja Ahmad Tabib已经实施了一套医院管理信息系统(SIM-RS)，该系统与印度尼西亚快速反应标准(QRIS)相结合，作为一种工具，在收银员服务产品中使用数字交易作为一种支付方式，更加透明和负责任，从而为患者提供更高效和有效的服务。因此，本研究旨在确定金融交易中数字服务转型的优势、劣势、机会和威胁。通过SWOT分析映射出一个非常适合Raja Ahmad Tabib医院位置的战略，即SO战略(比较优势战略)。
{"title":"STUDY OF DIGITAL SERVICE TRANSFORMATION IN FINANCIAL TRANSACTIONS AT RAJA AHMAD TABIB HOSPITAL WITH SWOT ANALYSIS APPROACH","authors":"Kristina Harahap, Erisna Dewi Ariyani, Andri Saputra, Susilo Budi Hartanto, Syarifah Fatimah, M. Khaddafi, Jumadil Saputra","doi":"10.54443/jaruda.v1i5.63","DOIUrl":"https://doi.org/10.54443/jaruda.v1i5.63","url":null,"abstract":"In the existence of digital transformation in the field of health services in order to improve it. So that the Raja Ahmad Tabib of Regional Public Hospital has implemented a Hospital Management Information System (SIM-RS) which is integrated with the Quick Response Indonesian Standard (QRIS) as a tool for using digital transactions as a method of payment in cashier service products that are more transparent and accountable so that services for patients are more efficient and effective. Therefore, this study aims to identify the strengths, weaknesses, opportunities and threats to the transformation of digital services in financial transactions. Based on the SWOT analysis mapping, a strategy that is very suitable for the position of Raja Ahmad Tabib Hospital, namely the SO strategy (Comparative Advantage Strategy).","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"50 8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124531466","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}
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