Journal of Accounting Research, Utility Finance and Digital Assets

THE INFLUENCE OF REGIONAL ORIGINAL INCOME, GENERAL ALLOCATION FUND, SPECIAL ALLOCATION FUND ON CAPITAL EXPENDITURE OF PROVINCES IN SUMATRA AND JAVA

Ahgniya Putra — 2025-01-31

This study aims to determine and analyze the effect of Regional Original Revenue, General Allocation Fund, Special Allocation Fund on Capital Expenditure of Provinces in Sumatra and Java Island. The method used to analyze the effect between the independent and dependent variables is panel data regression analysis, namely using the Eviews-10 application. The population in this study were all provinces on the islands of Sumatra and Java. The sample in this study amounted to 16 provinces, 10 provinces located on the island of Sumatra and 6 provinces located on the island of Java. The results show that local revenue has a positive and significant effect on capital expenditure in Provisions throughout Sumatra and Java. General allocation funds have no positive and insignificant effect on capital expenditures in Provisions throughout Sumatra and Java Island. Special allocation funds have no positive and insignificant effect on capital expenditures in the provinces of Sumatra and Java.

THE EFFECT OF FINANCIAL PERFORMANCE ON THE STOCK PRICE OF COMPANIES WITH EARNINGS PER SHARE AS A MODERATING VARIETY (CASE STUDY ON PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE IDX IN 2019-2023)

Arya Permana Ginting — 2025-01-24

This research aims to determine the effect of financial performance on company share prices with earnings per share as a moderating variable (case study of property and real estate companies listed on the BEI in 2019-2023. The sample for this research is 52 property and real estate sector companies listed on Indonesia Stock Exchange (BEI) and which submitted consecutive annual financial reports during the 2019-2022 period. The analysis tool used is panel data regression using descriptive statistics, classical assumption tests and hypothesis testing has no effect on share prices in property and real estate sector companies listed on the BEI for the 2019-2023 period, then EPS is unable to influence ROA and DER on share prices in property and real estate sector companies listed on the BEI for the 2019-2023 period.

UNVEILING SHADOWS: A COMPREHENSIVE EXAMINATION OF VIOLENCE AGAINST WOMEN IN INDIA AND METHODOLOGICAL CHALLENGES IN RESEARCH

Shabir Ahmad Lone — 2025-01-24

This research article delves into the persistent challenge of violence against women in India, examining its various forms and societal implications. It scrutinizes the ambiguity in defining such violence and the subsequent methodological challenges in research, particularly addressing the sensitive nature of the subject. The study highlights the complex interplay of factors contributing to increased reports of sexual violence against women, including patriarchy, education, and disparities in gendered power dynamics. Despite societal changes, the normalization of violence complicates the assessment of actual increases. The paper underscores the multifaceted nature of the issue, influenced by contextual factors, intermediate factors, and societal effects. The research proposes that attempts have been made to eliminate domestic violence, yet some programs demonstrate less success. The analysis emphasizes the interconnectedness of sexual harassment with broader economic, political, and cultural contexts. Despite women's increased confidence, the reluctance to report violence persists, attributed to the normalization of such incidents. The conclusion advocates for improved legislation to address the pervasive issue effectively. The research encounters challenges in defining violence and underlines the need for enhanced research efforts to better understand gender violence and design effective interventions.

THE EFFECT OF REGIONAL ORIGINAL REVENUE, CAPITAL EXPENDITURE AND GENERAL ALLOCATION FUNDS ON THE FINANCIAL PERFORMANCE OF DAPIL 1 DISTRICT CITY OF WEST SUMATRA PROVINCE

M. Raja Rafli — 2025-01-30

This study aims to determine the Regional Original Income, Capital Expenditure and General Allocation Funds on the Financial Performance of the District 1 Regency/City of West Sumatra Province. The data collection technique uses secondary data in the form of financial reports accessed through the official website.www.djpk.kemenkeu.go.id. The collected data was processed using the EViews 12 program. The population used in this study was the Electoral District 1 of the Regency/City of West Sumatra Province. The sample selection technique used purposive sampling technique and obtained 11 regions for 7 years with a total of 77 sample data obtained. The data analysis method used in this study was panel data regression analysis. The results of the study found that local revenue had an effect on regional financial performance, capital expenditure had no effect on regional financial performance and general allocation funds had a negative effect on regional financial performance of Electoral District 1 of the Regency/City of West Sumatra Province.

ANALYSIS BUSINESS DEVELOPMENT STRATEGY AT PT. GOTO GOJEK TOKEPEDIA, TBK. FOR LONG-TERM GROWTH POST IPO

Rico Nur Ilham — 2025-01-24

Startups that are growing quickly have an impact on the Indonesian economy. Due to its high degree of excitement, Indonesia is one of the five nations with the most startups. One of them is PT. Please visit Gojek Tokopedia (GOTO). Leading an IPO on the Indonesia Stock Exchange (IDX) is one of the decisions made by GoTo to collect funding or operational capital for the firm. The capital cycle, clearly, cannot be detached from the systems chosen by the organization. Internal and external environment analyses are the two components of corporate growth plans. This study employed the descriptive qualitative approach, and the methodology of data collection entailed reading evaluations of scientific literature.

FACTORS AFFECTING TAX AVOIDANCE IN PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE

Ikhsan Nur Ilham — 2025-01-24

This study aims to examine the effect of financial distress, leverage, capital intensity and size on tax avoidance in property and real estate companies listed on the Indonesian stock exchange for the 2019-2023 period. The data collection technique uses secondary data in the form of financial reports accessed through the official website www.idx.co.id. The data that has been collected is processed using the STATA 17 programme. The population used in this study are property and real estate companies listed on the Indonesian stock exchange during the 2019-2023 period. The sample selection technique used purposive sampling technique and obtained 17 companies for 5 years with a total sample data obtained was 85 sample data. The data analysis method used in this research is panel data regression analysis. The research results found that, financial distress has no effect on tax avoidance, leverage has a positive effect on tax avoidance, capital intensity has no effect on tax avoidance, and size has a negative effect on tax avoidance in property and real estate companies listed on the Indonesian stock exchange for the period 2019-2023.