Journal of Accounting Research, Utility Finance and Digital Assets

THE DECOY EFFECT IN CONSUMER BEHAVIOR

2024-02-17T05:11:02+00:00

The objective of this study is to investigate and assess the influence of the Decoy effect on consumer behavior. This study focuses on the significance of comprehending the psychological elements that impact consumer buying choices, particularly through the influence of the teaser effect. The employed approach involves a Systematic Literature Review (SLR), which entails conducting a methodical and thorough search of existing literature to identify the most recent discoveries pertaining to the Decoy effect and consumer behavior. The research findings and subsequent analysis emphasize that the Decoy effect has the ability to impact consumer preferences and marketing strategies. However, it also carries the potential for manipulation and the implementation of unfair pricing policies. Evidence from the literature affirms the necessity for companies to adopt marketing strategies that prioritize ethics, transparency, and honesty in order to uphold consumer trust. The research concludes that a thorough comprehension of consumer behavior and strategic utilization of the Decoy effect is crucial for attaining favorable outcomes and mitigating potential drawbacks. Hence, this study offers valuable perspectives for businesses to create more efficient and morally sound marketing tactics within the realm of consumer behavior.

THE EFFECT OF DEBT TO EQUITY RATIO (DER), ASSET GROWTH (AG), AND FIRM SIZE (FS) ON DIVIDEND PAYOUT RATIO (DPR)

2024-03-17T07:23:59+00:00

The objective of this study is to examine the impact of Debt to Equity Ratio (DER), Asset Growth (AG), and Firm Size (FS) on the Dividend Payout Ratio (DPR) in companies that are listed on the LQ 45 index on the Indonesia Stock Exchange. The study focuses on investigating the determinants of dividend distribution policies, particularly in relation to financial structure, asset growth, and company size. The research methodology entails conducting a Systematic Literature Review (SLR) to analyze data. This involves examining previous research that explores the impact of these variables on dividend distribution policies. The analysis findings indicate that DER, AG, and FS exert a substantial impact on the DPR. The Dynamic Efficiency Ratio (DER) has a positive influence on the Dynamic Performance Ratio (DPR), whereas the Asset Growth (AG) and Firm Size (FS) have a positive and substantial influence on the DPR. The research concludes that dividend distribution policy is significantly influenced by financial structure, asset growth, and company size. Hence, it is recommended that companies thoroughly evaluate these factors when developing dividend distribution policies to enhance company worth and bolster investor trust.

THE EFFECT OF CASH TURNOVER, INVENTORY TURNOVER AND RECEIVABLES TURNOVER ON PROFITABILITYAT A FOOD AND BEVERAGES COMPANY ON THE INDONESIAN STOCK EXCHANGE

2024-03-04T14:59:58+00:00

This study aims to examine the Influence of Cash Turnover, Inventory Turnover, and Accounts Receivable Turnover on Profitability in Food and Beverage Companies listed on the Indonesia Stock Exchange. The data used in this study is secondary data from 18 companies over six years. The method used to analyze the relationship between independent variables and dependent variables is the multiple linear regression analysis method. The results show that Cash Turnover has a positive and significant influence on profitability in Food and Beverage Companies listed on the Indonesia Stock Exchange, Inventory Turnover has a positive and significant influence on profitability in Food and Beverage Companies listed on the Indonesia Stock Exchange, and Accounts Receivable Turnover has a positive and significant influence on profitability in Food and Beverage Companies listed on the Indonesia Stock Exchange.

Finansial Performance Analysis Of Fund Allocation Management Villages Based On Degree Of Decentralization Ratio, Independence Ratio, Effectiveness Ratio And Ratio Growth In Adang Buom Village Alor Regency, East Nusa Tenggara Province

2024-04-23T08:01:36+00:00

This research aims to analyze the financial performance of village fund allocation management in terms of the degree of decentralization ratio, independence ratio, effectiveness ratio and growth ratio in Adang Buom Village, Alor Regency, East Nusa Tenggara Province. This research is quantitative research with secondary data sources. The data processed is the financial report of Village Fund Allocation in the Village Revenue and Expenditure budget from 2018 to 2022. The data collection technique used is documentation technique. The data analysis technique used in this research is descriptive statistics with the formula for degree of decentralization ratio, independence ratio, effectiveness ratio and growth ratio. The results of this research show that the ratio of the degree of decentralization and the ratio of independence is not good in managing the financial performance of village fund allocation management. while the effectiveness ratio and growth ratio are very good in managing financial performance in managing village fund allocation.

ANALYSIS MODEL AND FINANCIAL RISK MITIGATION STRATEGY IN DECISION MAKING FOR THE FEASIBILITY OF INVESTMENT IN THE DEVELOPMENT OF HYDROPELECTRIC POWER PLANT (PLTA) IN THE NORTH SUMATRA REGION

2024-02-25T02:50:23+00:00

The isuccess iof iimplementing ia iconstruction iproject ican ibe iseen ifrom ithe iaccuracy iin imaintaining itriple iconstraints i(cost, iquality iand itime). iProject irisk ianalysis ifor ilong-term iinvestment iand isuccessful iproject idevelopment iplanning iis ivery iimportant, imodel ianalysis iis ineeded ito imitigate irisk idue ito ithe icomplexity iof ithe iproblems ifaced iin ithe idevelopment iof ipower iprojects, iespecially ipower iplants iin iNorth iSumatra iProvince iwith ithe idevelopment iof ihydroelectric ipower iprojects i(PLTA). iThere iare irisk ievents ithat icould ihamper ithe ismooth idevelopment iof ithe i45 iMW ihydropower iplant iconstruction iproject iin ithe iNorth iSumatra iregion iwith ian iemphasis ion iinvestment ifinancial irisks. iThe ifollowing iare irisk ievents ithat iwere iidentified iand ithen iafter imeasurement iand ianalysis, irisk ipriorities iwere iobtained ithat imust ibe imanaged ifirst, iincluding: iproject ifinancing igovernance, icash iflow imanagement, idetailed icontract ispecifications, iand idifficulties iin ifulfilling imaterials. iThese irisk ievents iare imanaged iby iinterpreting ithem iin ithe imanagement iof irisk imitigation iagainst ifinancial ilosses iin ithe iimplementation iof ithe iconstruction iof ia i45 iMW ihydroelectric ipower iplant iin ithe iNorth iSumatra iregion. iThe iresults iof ithe irisk imitigation ianalysis ishowed ithat iProject iFinancing iManagement iwas ithe ifirst irisk ipriority, ithen iProject iCash iFlow iManagement iwas ithe isecond ipriority, iDetailed iContract iSpecifications iwere ithe ithird ipriority, iand iDifficulty iFulfilling iMaterials iwas ithe ifourth ipriority. iImplementation iof iresearch ifindings, inamely iprioritization iof irisk ireduction, irequires iidentifying icritical iprocesses iand iimmediately iadopting iapproaches ito iprovide ialternative icontrols ifor iidentified icritical iprocesses. iFor iexample, iif ithe itotal icost iapproach iis ia icritical iprocess, ithen iprocurement iof ihydroelectric iplant imaterials iis iconsidered ia icritical iprocess. iAn iexploratory iapproach ican ibe iused ito imanage icritical iprocesses, inamely iby imaking icontracts iwith imaterial isuppliers iso ithat imaterials iare iordered iin iadvance i(with ior iwithout ia idown ipayment) ito iarrive iaccording ito ithe iproject ischedule. iFor iother icritical iprocesses iidentified iusing iother iapproaches, iyou ican iuse ithe iresults iof irisk imitigation iprioritization ibased ion irisk ievents. iThe iapplication iof ithis imitigation ican ibe icarried iout iflexibly iaccording ito ifurther iidentification iobtained.

ANALYSIS OF EFFECTIVENESS AND EFFICIENCY IN BUDGET ABSORPTION

2024-04-17T04:03:42+00:00

Population and Registration Service Civil Buton Regency is element organizer affairs government area in the field administration population and registration civil being authority area . Budget shopping at the Population and Registration Service Civil Buton Regency sourced from Budget Regional Income and Expenditures (APBD). Budget provided must used in a way Good . If given budget No walk in a way effective and efficient so give rise to impact form use budget misdirected spending , overspending mark budget (overspending ) , shop below mark budget (underspending) , and violating purchases provision law (fraud spending) . Study This aim For analyze realization budget shopping to effectiveness and efficiency absorption budget shopping at the Population and Registration Service Civil Buton Regency . Research methods used is method descriptive quantitative . Research result This show that level effectiveness absorption budget shopping For 2016 effective of 98.98%, effective in 2017 of 92.65%, effective in 2018 of 95.12%, effective in 2019 amounting to 96.94%, and effective in 2020 amounting to 91.46%. Efficiency level absorption budget shopping For 2016 is very efficient amounting to 41.36%, in 2017 it was very efficient amounting to 47.32%, in 2018 it was very efficient amounting to 51.36%, in 2019 it was efficient amounted to 64.82%, and 2020 was very efficient of 58.85%

THE EFFECT OF GAMIFICATION ON MARKETING PERFORMANCE: A LITERATURE STUDY

2024-02-17T05:51:14+00:00

This study investigates the impact of gamification on marketing performance using a systematic literature review methodology. The research background is grounded in the intricate nature of contemporary market dynamics and shifts in consumer behavior, necessitating inventive approaches in marketing strategy. The Systematic Literature Review method is employed to collate and scrutinize pertinent discoveries in associated scientific literature, encompassing empirical research, marketing theory, and the most recent industry trends. The research demonstrates that gamification has a substantial and favorable influence on marketing performance. Game elements, such as incentives, competitions, and rewards, enhance consumer engagement, stimulate purchases, and foster brand loyalty. Literature findings also emphasize the possibility of experiencing gamification fatigue and the danger of exacerbating negative perceptions if not properly controlled. Optimal results can be achieved by striking the right balance between gamification creativity and brand integrity. The research findings validate that the implementation of gamification can enhance marketing performance. However, companies must be cognizant of potential risks and prudently mitigate them. This study enhances comprehension of the correlation between gamification and marketing performance, and offers practical recommendations for companies to create successful marketing strategies in the digital age.

OPTIMAL ANALYSIS OF THE LQ-45 STOCK PORTFOLIO ON THE INDONESIAN STOCK EXCHANGE USING THE DISCOUNTED DIVIDEND METHOD MODEL AND PRICE BOOK VALUE (YEAR 2018-2020)

2024-03-23T07:55:28+00:00

The aim of this research is to analyze stock prices that are undervalued (cheap) and overvalued (expensive) from the intrinsic value obtained when compared with the prices formed on the stock market, to analyze the optimal portfolio of shares resulting from the formation of LQ-45 shares, to analyze the large proportion of funds in each each stock that forms an optimal portfolio of LQ-45 shares, analyzing the expected level of return from the risk of the portfolio formed of LQ-45 shares. The results of the analysis show that there are 20 (twenty) sample companies that are undervalued and to analyze the stock portfolio using the Single Index Model approach, which can form an optimal portfolio, namely ICBP (Indofood CBP Sukses Makmur Tbk.) shares of 0.7739 (77.39). %), BBRI (Bank Rakyat Indonesia (Persero)) Tbk., amounting to 0.2154 (21.54%) and SMGR (Semen Indonesia (Persero) Tbk) amounting to 0.0107 (1.07%). The results of this research show that there is investor rationality in selecting shares and forming an optimal portfolio using a single index model on the Indonesia Stock Exchange for LQ45 shares for the period February 2018 - January 2020.

THE INFLUENCE OF INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE AND COMPANY VALUE IN INDONESIA

2024-03-17T07:17:18+00:00

Human resources is a crucial asset in a company's operations. Intellectual capital refers to the intangible assets that exert control over a company's other resources. The caliber of a company's intellectual capital can impact its performance, which can be assessed by analyzing its financial performance and overall value. In light of the significant impact of intellectual capital on financial performance and company valuation in Indonesia, there is a pressing need for more focused and specific studies on this subject. Hence, the objective of this study is to elucidate the impact of intellectual capital on the financial performance and company value in Indonesia through the utilization of the literature review methodology. The employed approach entails a systematic literature review comprising four distinct stages: identification, screening, feasibility assessment, and inclusion. Between 2017 and 2023, a total of 99 literary works were identified that discuss topics with citations dating back to 1926. The sectors examined encompass the chemical industry, food and beverage, manufacturing, banking subsector, advertising, printing, and media, mining, automotive, as well as property and real estate. The presence of intellectual capital exerts a significant impact on the majority of these sectors. This impact is further reinforced by various other factors, including effective corporate governance, profitability, and company leverage.

"CORE POWER UNLEASHED: TRANSFORM YOUR PULMONARY HEALTH WITH ENHANCED VO2 AND FEV1"

2024-06-08T16:07:07+00:00

In this study, 45 students from Government Higher Secondary School Barbugh Imamsahib in Shopian, India, were selected as subjects. They were divided into three groups of fifteen: a yogic practice group, a core strength group, and a combined training group. The variables chosen for this study were VO2max (maximum oxygen consumption) and FEV1 (forced expiratory volume in one second). The participants underwent a 12-week training program, conducted 4 days per week for 45 to 60 minutes per session, including appropriate warm-up and cool-down exercises. The criterion variables were assessed before and immediately after the training program. Data analysis was performed using ANCOVA (analysis of covariance), and Scheffé's post hoc test was applied to determine paired mean differences if the obtained F-ratio was significant. The level of significance was set at 0.05. The results indicated a significant difference among the experimental groups in the selected VO2max and FEV1 parameters.

THE INFLUENCE OF COGNITIVE FINANCE, FINANCIAL LITERACY, FINANCIAL PLANNING, AND FINANCIAL SATISFACTION ON STOCK INVESTMENT BEHAVIORAL INTENTIONS (Case Study of Young Entrepreneurs in Lhokseumawe City)

2024-03-04T14:51:48+00:00

This research aims to determine the influence of cognitive finance, financial literacy, financial planning, and financial satisfaction on behavioral intentions to invest in shares. The research method used in this research is quantitative research. The population in this research is young entrepreneurs from Lhokseumawe City who intend to invest in shares, by taking a sample of 96 respondents using a purposive sampling technique. The data collection method in this research is by distributing questionnaires online and directly to young entrepreneurs in Lhokseumawe City. The data analysis used is multiple linear regression. The aim of this research is to find out how much young entrepreneurs in Lhokseumawe City invest in shares. This data was obtained after distributing questionnaires to young entrepreneurs whose criteria had been determined. The research results show that partially the cognitive financial variables and financial satisfaction have a significant effect on the behavioral intention to invest in shares by young entrepreneurs in Lhokseumawe City, while the variables financial literacy and financial planning do not significantly influence the behavioral intention to invest in shares. Based on the research results, the most dominant variable is cognitive finance, which greatly influences young entrepreneurs in Lhokseumawe City to invest in shares.

THE EFFECT OF FIRM GROWTH, DIVIDEND POLICY, FIRM SIZE, AND LEVERAGE ON PROFIT QUALITY (Study On Transportation Companies Listed On The Indonesia Stock Exchange)

2024-04-23T07:41:49+00:00

This study aims to determine how the influence of firm growth, dividend policy, firm size, and leverage on profit quality in transportation companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The quality of profit in this study is measured by comparing the value of operating cash flows with net income, then the firms’s growth is measured using the results of the current year's total assets minus the previous year's total assets and divided by the previous year's total assets. Meanwhile, dividend policy is measured by comparing cash dividends to net income, and firm size is measured using the natural logarithm of total equity, and variable leverage is measured by comparing total debt with total company equity. This study uses secondary data obtained from each financial statement of transportation companies listed on the Indonesia Stock Exchange.The sample used in this study is as many as 20 companies obtained using purposive sampling techniques, where the data analysis method used is a multiple linear regression test using the help of eviews software version 10. The research findings indicate that partial company growth has a non-significant positive effect on earnings quality, whereas dividend policy and company size partially have a significant positive effect on earnings quality. Meanwhile, leverage partially has a significant negative effect on earnings quality in transportation companies listed on the Indonesia Stock Exchange for the period 2018-2022.

ACCOUNTING DIGITAL TRANSFORMATION ASSESSED THROUGH AUDITOR WORKLOAD AND EVIDENCE VERIFICATION

2024-02-21T06:04:43+00:00

This research examines the usefulness of digital transformation in the implementation of finance in companies. Digital transformation in this case is analyzed by examining the positive influence on auditor workload and evidence verification. The data analysis method used in this research is full model Structural Equation Modeling (SEM) analysis using the Partial Least Square (PLS) approach or better known as SEM-PLS, with a statistical application known as SmartPLS, the SmartPLS version used is version. 3.2.9., the research sample was 30 auditors at a public accounting firm, The data collection used was a questionnaire instrument which was developed by the needs of researchers by examining in more detail about digital transformation after a comprehensive literature review which serves to identify and operationalize the main theoretical constructs. The research results show that digital transformation is influenced by evidence verification, but workload has no effect on digital transformation. In this way, digital transformation can verify data precisely, in real-time, portfolios and submitted documents can be checked more thoroughly.

COLLECTIVE ZAKAH INITIATIVES IN KERALA

2024-03-31T07:00:35+00:00

Abstract:

This article examines the evolution of Zakah management in Kerala, India, within a secular context. It traces historical developments, highlighting the transition from individualized charity to organized Zakat systems. Through survey findings, it explores contemporary practices and challenges, emphasizing the need for improved collection and disbursement strategies. Despite diverse approaches to Zakat calculation and distribution, there is a prevalent satisfaction with Zakat committees' performance. The article underscores Zakat's potential beyond the Muslim population, noting its impact on socio-economic welfare. It advocates for collective, structured Zakah systems to enhance efficiency and maximize the impact of Zakat in addressing socio-economic challenges and promoting community welfare in Kerala.