Isdawati, Deddy Surachmad, Dewi Agustina, Gana Vige Ortega, Indrayani, Damsar, M. Khaddafi
Company capital that is used from debt has a greater risk than the capital owned by the company itself. The company's capital used must be done optimally in order to minimize financial risks that can occur. The capital structure determines the use of debt by financial managers to fund company activities. Decisions on capital structure (capital structure) include the selection of sources of funds both from own capital and foreign capital in the form of debt. In this case, capital becomes an important element for the running of a strategic business where the company needs to conduct a study and determine the size of the company's needs and ability to provide capital to support the work or business that will be carried out.
{"title":"COST OF CAPITAL DERIVED FROM LONG TERM DEBT","authors":"Isdawati, Deddy Surachmad, Dewi Agustina, Gana Vige Ortega, Indrayani, Damsar, M. Khaddafi","doi":"10.54443/jaruda.v2i1.84","DOIUrl":"https://doi.org/10.54443/jaruda.v2i1.84","url":null,"abstract":"Company capital that is used from debt has a greater risk than the capital owned by the company itself. The company's capital used must be done optimally in order to minimize financial risks that can occur. The capital structure determines the use of debt by financial managers to fund company activities. Decisions on capital structure (capital structure) include the selection of sources of funds both from own capital and foreign capital in the form of debt. In this case, capital becomes an important element for the running of a strategic business where the company needs to conduct a study and determine the size of the company's needs and ability to provide capital to support the work or business that will be carried out.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130316661","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}
Adinda Purnama Sari, F. Pujiastuti, Harry Setiawan, Indrayani, Damsar, M. Khaddafi
Long-term funding is loan funds that have a tenor of more than one year. So companies that take long-term funding have more than one year to pay it off. Generally long-term repayment of funding ranges from 5 to 20 years. For companies, this type of funding is considered suitable as capital to start a business, or as a solution when large costs are needed in a short time. Sources of long-term funds are very useful for ensuring the survival of the company, through the capital market. Formation of capital and accumulation of funds aimed at increasing public participation in mobilizing funds to support national development financing. The existence of this institution is not only as a vehicle for sources of financing, but as an investment involving all potential public funds, both available domestically and abroad. For example, a company that wants to develop a business such as wanting to buy fixed assets in the form of land
{"title":"SOURCES OF LONG TERM FUNDING","authors":"Adinda Purnama Sari, F. Pujiastuti, Harry Setiawan, Indrayani, Damsar, M. Khaddafi","doi":"10.54443/jaruda.v1i3.87","DOIUrl":"https://doi.org/10.54443/jaruda.v1i3.87","url":null,"abstract":"Long-term funding is loan funds that have a tenor of more than one year. So companies that take long-term funding have more than one year to pay it off. Generally long-term repayment of funding ranges from 5 to 20 years. For companies, this type of funding is considered suitable as capital to start a business, or as a solution when large costs are needed in a short time. Sources of long-term funds are very useful for ensuring the survival of the company, through the capital market. Formation of capital and accumulation of funds aimed at increasing public participation in mobilizing funds to support national development financing. The existence of this institution is not only as a vehicle for sources of financing, but as an investment involving all potential public funds, both available domestically and abroad. For example, a company that wants to develop a business such as wanting to buy fixed assets in the form of land","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124357069","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}
Nur Azizah, Mariyana BR Manik, Sumarni, M. siddiq, R. Ilham
Tempe crackers are a type of puli/karak crackers mixed with soybean crackers. These crackers are a new product from existing types of crackers, such as prawn crackers, onion crackers, karak and cassava crackers. Products from agriculture such as soybean production can be commodity or very expensive quality such as tempeh crackers, besides being able to meet the needs of the community it also opens business opportunities for the community to do entrepreneurship. Assessment of financial performance is one way that can be done by the management in seeing the achievement of profits earned by a company. This financial performance can be measured by analyzing and evaluating the company's financial statements by looking at the company's financial position in a certain period so that it can be seen the achievements of a company.
{"title":"ANALYSIS OF FINANCIAL PERFORMANCE IN THE HOME INDUSTRY OF KERUPUK TEMPE IN MATANG MUNYE, SYAMTALIRA ARON SUB-DISTRICT","authors":"Nur Azizah, Mariyana BR Manik, Sumarni, M. siddiq, R. Ilham","doi":"10.54443/jaruda.v1i3.48","DOIUrl":"https://doi.org/10.54443/jaruda.v1i3.48","url":null,"abstract":"Tempe crackers are a type of puli/karak crackers mixed with soybean crackers. These crackers are a new product from existing types of crackers, such as prawn crackers, onion crackers, karak and cassava crackers. Products from agriculture such as soybean production can be commodity or very expensive quality such as tempeh crackers, besides being able to meet the needs of the community it also opens business opportunities for the community to do entrepreneurship. Assessment of financial performance is one way that can be done by the management in seeing the achievement of profits earned by a company. This financial performance can be measured by analyzing and evaluating the company's financial statements by looking at the company's financial position in a certain period so that it can be seen the achievements of a company.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126529143","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 analyze the Effect of Auditor Quality, Good Corporate Governance and Tax Planning on Earnings Management (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange). The data analysis method used is panel data regression analysis and classical assumption test with the help of Eviews software. The sampling method used in this research is purposive sampling method. Partially, the results of the study state that audit quality and good corporate governance have a negative effect on earnings management in manufacturing companies on the Indonesia Stock Exchange. Tax planning has no effect on earnings management in manufacturing companies on the Indonesia Stock Exchange. Simultaneously audit quality, good corporate governance and tax planning affect earnings management in manufacturing companies on the Indonesia Stock Exchange.
{"title":"THE INFLUENCE OF AUDITOR QUALITY, CORPORATE GOVERNANCE, AND TAX PLANNING ON PROFIT MANAGEMENT (Empirical Study of Manufacturing Companies on the Indonesia Stock Exchange)","authors":"Radja Publika, Sumiati, R. Ilham, Chairil Akhyar","doi":"10.54443/jaruda.v1i3.47","DOIUrl":"https://doi.org/10.54443/jaruda.v1i3.47","url":null,"abstract":"This study aims to analyze the Effect of Auditor Quality, Good Corporate Governance and Tax Planning on Earnings Management (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange). The data analysis method used is panel data regression analysis and classical assumption test with the help of Eviews software. The sampling method used in this research is purposive sampling method. Partially, the results of the study state that audit quality and good corporate governance have a negative effect on earnings management in manufacturing companies on the Indonesia Stock Exchange. Tax planning has no effect on earnings management in manufacturing companies on the Indonesia Stock Exchange. Simultaneously audit quality, good corporate governance and tax planning affect earnings management in manufacturing companies on the Indonesia Stock Exchange.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"64 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":"133074977","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}
Radja Publika, Rosa Zachrul Phonna, Sapna Biby, Mohd. Heikal
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).
{"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}
The Savings and Loans Cooperative and Sharia Financing (KSPPS) is a microfinance institution that collects funds from the public and distributes them to people who need these funds. The purpose of this study was to determine the financial management system for sharia financing with a murabaha contract at KSPPS Nasari Syariah. This research is qualitative research using interview and documentation methods and obtained the results of primary and secondary data. The results of research on working capital management by increasing business show that capital management for KSP Nasari Syariah is 96.27%. This coefficient level indicates that capital management has a strong influence on business improvement at KSP Nasari Syariah.
{"title":"CONSISTENCY WITH CAPITAL MANAGEMENT IN NASARI SYARI’AH SAVING AND LOAN COOPERATIVES","authors":"Radja Publika, Mohd. Heikal, Muti Miftahul Jannah, Muhammad Hafidz Akbar, Ariana Hasibuan, Indah Anta Sari, Lifia Suci Ramadani, Ahmad Faisal Pasaribu","doi":"10.54443/jaruda.v1i3.33","DOIUrl":"https://doi.org/10.54443/jaruda.v1i3.33","url":null,"abstract":"The Savings and Loans Cooperative and Sharia Financing (KSPPS) is a microfinance institution that collects funds from the public and distributes them to people who need these funds. The purpose of this study was to determine the financial management system for sharia financing with a murabaha contract at KSPPS Nasari Syariah. This research is qualitative research using interview and documentation methods and obtained the results of primary and secondary data. The results of research on working capital management by increasing business show that capital management for KSP Nasari Syariah is 96.27%. This coefficient level indicates that capital management has a strong influence on business improvement at KSP Nasari Syariah.","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":"131551553","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}
Tengku Wulan Handayani, Meutia Sari, Alya Agnes Yulanda, Mira Agustina, Fitri Yusriani, Rico Nur Ilham
This study aims to determine the growth of pension loans at the Savings and Loans Cooperative in Lhokseumawe. the data obtained or taken is based on the results of interviews conducted at the Nasari Savings and Loans Cooperative in Lhokseumawe using data from 2017 to 2021. The results showed that the growth of pension loans in savings and cooperative loans fluctuated and tended to decline. The author advises the savings and loan cooperative Nasari in Lhokseumawe to reduce the interest rate on pension loans, so that it can compete with other cooperatives and increase credit growth every year.
{"title":"ANALYSIS OF PENSIONER CREDIT GROWTH RATE AT NASARI SAVINGS AND LOAN COOPERATIVE IN LHOKSEUMAWE","authors":"Tengku Wulan Handayani, Meutia Sari, Alya Agnes Yulanda, Mira Agustina, Fitri Yusriani, Rico Nur Ilham","doi":"10.54443/jaruda.v1i3.39","DOIUrl":"https://doi.org/10.54443/jaruda.v1i3.39","url":null,"abstract":"This study aims to determine the growth of pension loans at the Savings and Loans Cooperative in Lhokseumawe. the data obtained or taken is based on the results of interviews conducted at the Nasari Savings and Loans Cooperative in Lhokseumawe using data from 2017 to 2021. The results showed that the growth of pension loans in savings and cooperative loans fluctuated and tended to decline. The author advises the savings and loan cooperative Nasari in Lhokseumawe to reduce the interest rate on pension loans, so that it can compete with other cooperatives and increase credit growth every year.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"5 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":"121820717","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}
Marbawi, Lisa Dwi Yana, N. Authar, Hervina Hervina, S. Salsabila
The purpose of this study is to find out and analysis where and how the source of capital and the management of business capital by Umkm.the object of this study is Umkm in makni. This research uses the technique of Participation Observation, and formal interviews as for the results of this study are Umkm get a source of capital from business accelerator cooperation with PT. Global energy development (PGE), and the way capital management is carried out in the form of business diversification activities which is also one of the ways of developing MSME businesses towards mak ni.
本研究的目的是找出并分析Umkm在哪里以及如何获得资金来源和管理商业资本。本研究的对象是马尼的Umkm。本研究采用了参与观察的方法，并进行了正式访谈，研究的结果是Umkm从与PT. Global energy development (PGE)的业务加速器合作中获得资金来源，以及以业务多元化活动的形式进行资本管理的方式，这也是中小微企业向makni发展的方式之一。
{"title":"ANALYSIS OF CAPITAL SOURCES AND BUSINESS CAPITAL MANAGEMENT IN UMKM PASTRIES TO MAK NI NORTH ACEH","authors":"Marbawi, Lisa Dwi Yana, N. Authar, Hervina Hervina, S. Salsabila","doi":"10.54443/jaruda.v1i3.34","DOIUrl":"https://doi.org/10.54443/jaruda.v1i3.34","url":null,"abstract":"The purpose of this study is to find out and analysis where and how the source of capital and the management of business capital by Umkm.the object of this study is Umkm in makni. This research uses the technique of Participation Observation, and formal interviews as for the results of this study are Umkm get a source of capital from business accelerator cooperation with PT. Global energy development (PGE), and the way capital management is carried out in the form of business diversification activities which is also one of the ways of developing MSME businesses towards mak ni.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"44 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":"133705043","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}
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.
{"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}
Radja Publika, Fadilla Putri Siregar, Mita Darmayanti, Bambang Arjuna Putra, Aziz Nurrzai, R. Ilham
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
本研究以总资产为调节变量，分析PT pupuk Iskandar Muda Kota Lhokseumawe的伊斯兰员工合作社的贷款资本和业务量与剩余业务成果(SHU)的关系。研究方法采用定量方法。定量研究是对部分、现象及其相互关系的系统科学研究。T型研究使用了一种关联研究，这种研究是为了确定两个或多个变量之间的关系而进行的，从这项研究的结果可以用来建立一个理论，用来解释或控制症状。在样本中，研究人员有使用的标准，即借入资金样本，业务量样本，剩余业务成果样本和总资产样本。在本例中，使用的样本是截至2021年12月31日的年份。数据收集方法有:1)文献法;2)访谈法。在这种采访技巧中，有一个互动、讨论和陈述的过程。数据分析技术的形式是多元线性回归分析(multiple linear regression analysis)。他的研究结果表明，借来的资金对Lhokseumawe市“SHARIA雇员”合作社的剩余经营业绩(SHU)的影响不显著。业务量对Lhokseumawe市“SHARIA EMPLOYEES”合作社的剩余业务成果(SHU)有显著影响。总资产可以加强借贷资本对剩余资产的影响
{"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}
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