ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING
1. Auditing, 2. Financial Management, 3. Marketing Management, 4. Strategic Management, 5. Organizational Behavior, 6. Operations Management, 7. Change Management, 8. Management of Sharia, 9. Knowledge Management 10. Entrepreneurship, 11. E-Business, 12. Business Management, 13. Capital Market, 14. Risk Management, 15. Syariah banking, 16. Economics of Sharia, 17. Islamic Capital Market, 18. Financial accounting, 19. Managerial accounting, 20. Behavioral accounting, 21. Tax accounting, 22. Public Sector Accounting, and 23. Syariah accounting
Articles
19 Documents
Search results for
, issue
"Vol. 4 No. 1 (2023): July 2023"
:
19 Documents
clear
<![CDATA[Kajian Kepemilikan Keluarga pada Perusahaan Initial Public Offering Tahun 2022 di Bursa Efek Indonesia ]]>
<![CDATA[Gadeng, Tarmizi]]>;
<![CDATA[Rusnaidi]]>;
<![CDATA[Zulkifli Umar]]>;
<![CDATA[Sofia, Ayya]]>
<![CDATA[ ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 1 (2023): July 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47065/arbitrase.v4i1.828
<![CDATA[This researcher aims to examine family ownership in companies that have an Initial Public Offering in 2022 on the Indonesian Stock Exchange. This study includes the characteristics of family ownership, the portion of family ownership either directly or indirectly, and the ultimate beneficial owner. This type of research is qualitative. This study observes companies that have Initial Public Offerings on the Indonesia Stock Exchange in 2022, totaling 15 companies. The data used in this study is secondary data, namely in the form of company prospectus reports published on the Indonesia Stock Exchange. The data analysis technique used is descriptive method. The results of this study found that 9 out of 15 companies that had an Initial Public Offering on the Indonesia Stock Exchange in 2022 were owned by families, either directly or indirectly. Ownership by the family, namely having the characteristics of a married couple, and siblings. The portion of family ownership dominates in the 9 companies observed, ownership is owned directly or indirectly through other companies formed. Likewise, the ultimate beneficial owner of the company is dominated by family ownership.]]>
<![CDATA[Peran Moderasi Kepemilikan Asing terhadap Hubungan Penjualan kepada Pihak Berelasi dengan Nilai Perusahaan ]]>
<![CDATA[Nadiya]]>;
<![CDATA[Ermad M J]]>;
<![CDATA[Gebrina Ridzqy, Syiva]]>
<![CDATA[ ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 1 (2023): July 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47065/arbitrase.v4i1.856
<![CDATA[This study aims to examine the role of foreign ownership in the relationship between sales to related parties and firm value. The population in this study are raw goods sector companies listed on the Indonesian Stock Exchange from 2021 to 2022, totaling 192 companies. The sample in this study was selected with certain criteria. The criteria are companies that have foreign ownership, make sales transactions to related parties, and are listed on the Indonesian Stock Exchange consecutively during the observation period. The final sample is 21 companies and with 42 observations. The data collection technique used in this research is documentation. The technique is to collect company financial report data and idx publication reports in the form of idx statistics yearly to find out the value of the company. The analytical method used in this study is moderated regression analysis with the EGLS (cross-section random effects) panel method with the help of the Eviews application. The results of this study found that sales to related parties had no significant effect on firm value. This can be seen from the significant value, which has a higher significant level (0.8374 > 0.05). Foreign ownership only has the potential to moderate (homologizer moderated) the relationship between sales to related parties and company value. This can be seen from the significant values of the interaction variables which are also greater than the significant level (0.7052 > 0.05).]]>
<![CDATA[Analisis Pengaruh Penjualan dan Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021 ]]>
<![CDATA[Dwi Ermayanti Susilo]]>;
<![CDATA[Cindy Leo Rensha]]>
<![CDATA[ ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 1 (2023): July 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47065/arbitrase.v4i1.961
<![CDATA[The reason for this exploration is to find out what deals and records receivable turnover mean for benefit in assembling organizations that are recorded on the Indonesia Stock Trade from 2017 to 2021. With deals and records receivable turnover filling in as the free factors and productivity as proxied by Net revenue filling in as the reliant variable, this study utilizes a quantitative exploration approach. The data wellsprings of this assessment are discretionary and fundamental data. This study utilized a purposive examining system to choose 27 assembling organizations and 135 information tests from among the organizations that were recorded on the Indonesia Stock Trade somewhere in the range of 2017 and 2019. Numerous direct relapse was the method of information examination used in this study. The results showed that somewhat bargains on a very basic level influence efficiency and records receivable turnover moreover through and through influence benefit. Benefit is influenced at the same time by deals and records receivable turnover.”]]>
<![CDATA[Akuntan dan Akuntansi Dalam Peran Cipta Realitas Sosial dengan Nilai-Nilai Etika ]]>
<![CDATA[Nursanty, Ida Ayu Nursanty]]>;
<![CDATA[Endang Kartini]]>;
<![CDATA[Yusi Faizatul Octavia]]>;
<![CDATA[Baiq Desthania Prathama]]>
<![CDATA[ ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 1 (2023): July 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47065/arbitrase.v4i1.989
<![CDATA[This study aims to examine accountants and accounting in the role of creating social reality with ethical values. This research uses a spiritualist-rationalist paradigm. The researcher highlights that when the social reality that is created is a social reality that is dry with ethical values, then this kind of social reality will have a big influence in shaping individual behavior to behave the same as the "color" of social reality that binds it, namely behavior that is dry with ethical values. (non-ethical behavior). This behavior can of course change if the social reality that surrounds it, namely social reality which is loaded with ethical values, is very conducive to directing this behavior towards ethical behavior. An accountant with a dynamic mind can make big changes in his profession. This study uses contemplation and deconstruction approaches. The contemplation approach is to carry out a rational thought involving "conscience" about the reality created by modernity. And carrying out deconstruction means inserting "the other" (which so far in modernism's view is in a marginal position) into an orbit that must or obeys, is taken into account is something that really needs to be done in the field of accounting. Contemplation and deconstruction can help accountants to make accounting changes more humane.]]>
<![CDATA[Analisis Pengaruh Struktur Modal dan Kinerja Keuangan Terhadap Nilai Perusahaan Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021 ]]>
<![CDATA[Marsalena]]>;
<![CDATA[Lakoni, Idham]]>;
<![CDATA[Safrianti, Sintia]]>
<![CDATA[ ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 1 (2023): July 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47065/arbitrase.v4i1.993
<![CDATA[This study aims to analyze the effect of the company's capital structure and financial performance on company value in banking companies listed on the IDX for the 2019-2021 period. This study uses associative, namely research that aims to determine the relationship between two or more variables. The samples used in this study were 28 banking companies listed on the IDX for the period 2019 – 2021. To test the existing hypotheses in the study the researchers used two statistical tests, namely the partial test (T test) and the Simultaneous Test (F Test). The data analysis used in this research is descriptive analysis. Based on the results of the t test, the significance value of the DAR, DER, LDAR, LDER, ROA, and ROE variables was <0.05 and the significance value of the NPL variable was > 0.05. Meanwhile, the results of the f test of all independent variables obtained a significance value of F (0.000) <0.05. The results of the study can be concluded that capital structure and financial performance partially and simultaneously have a significant influence on company value in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. This research is expected to be one of the additional references for similar research. For further research, other variables may be used which may affect firm value but have not been discussed in this study.]]>
<![CDATA[Pengaruh Penerapan International Financial Reporting Standards (KFRS) Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Karolina, Cici Endah Karolina]]>;
<![CDATA[Nasution , Afrina]]>;
<![CDATA[Nasution , Lini Elisyah]]>;
<![CDATA[Hutagalung , Debora Elysa]]>;
<![CDATA[Olivia, Hastuti]]>
<![CDATA[ ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 1 (2023): July 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47065/arbitrase.v4i1.1008
<![CDATA[This study aims to examine whether there is an effect of IFRS implementation on financial reports listed on the IDX, especially on company value in the capital market. This study uses the Chow test. The research population is companies that are included in the Food and Beverage industry in the period 2017-2021. The research sample was determined using purposive sampling. Processing was carried out by grouping the data into before the application of IFRS and after the application of IFRS. This research method is quantitative, data processing uses SPSS 26. The research variables measured are Net Profit Margin (X1), Price Book Value (Y). From the research results, it can be concluded that firm value in the Food and Beverage industry is affected by the application of IFRS.]]>
<![CDATA[Pengaruh Literasi Keuangan, Gaya Hidup, Kontrol Diri, dan Sikap Keuangan terhadap Pengelolaan Keuangan FEB UNESA ]]>
<![CDATA[Abid Rabbulizat Rajendra Ekofani]]>;
<![CDATA[R.A. Sista Paramita]]>
<![CDATA[ ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 1 (2023): July 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47065/arbitrase.v4i1.1022
<![CDATA[This study aims to identify the influence of financial literacy, lifestyle, self-control, and financial attitudes on the financial management of active students in the Faculty of Economics and Business at Surabaya State University. This is a quantitative research study, and the data used are primary data. The sampling method used is purposive sampling. The population of this study is all active students in the Faculty of Economics and Business at Surabaya State University for the academic year 2022-2023, totaling 4,401 students. The total sample size used is 110 students. The analysis method used is multiple linear regression. The result show that financial literacy has a positive and significant influence on students' financial management. Lifestyle does not have an influence on students' financial management. Self-control has a positive and significant influence on students' financial management. Financial attitudes do not have an influence on students' financial management. The coefficient of determination is 0.456 or 45.6 percent, indicating that financial literacy, lifestyle, self-control, and financial attitudes account for 45.6 percent of the variation in financial management, while he remaining 54.4 percent is influenced by other variables such as parental income, family environment, and financial education within the family, which are not included in this study.]]>
<![CDATA[Persepsi Generasi Milenial Terhadap Kualitas Pelayanan Tracking System pada Jasa Pengiriman JNE ]]>
<![CDATA[Hadi, Abdul]]>;
<![CDATA[Resista Vikaliana]]>
<![CDATA[ ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 1 (2023): July 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47065/arbitrase.v4i1.1027
<![CDATA[One of the freight forwarding or logistics service companies that utilizes it is PT Titipan Kilat Jalur Nugraha Ekakurir (JNE). Not only about service, logistics companies must also pay attention to the timeliness of delivery of goods that are carried out, delivery time is the period of time the customer orders the product until it arrives in the hands of the consumer himself. The research aims to determine the effect of the quality of the tracking system service on JNE delivery services on the satisfaction of the millennial generation in Bekasi Regency and to study the effect of service quality on JNE delivery services on the satisfaction of the millennial generation in Bekasi Regency. Data collection was carried out using questionnaires, observation and library research. While the data collected was analyzed by validity test, reliability test, normality test, simple linear regression test, correlation coefficient test, coefficient of determination test and hypothesis test T. The results of the research conducted were the perception of the millennial generation on the variable perception of the service tracking system that provide experience to know the position of the goods is very good. It can be seen from the value obtained, which is 4.22 with a very good interpretation. The attitude of the JNE courier on the perception variable also shows a good value of 4.13 with a good interpretation. The quality of service at JNE is still lacking, as can be seen from the indicator of the facilities provided by JNE with a value of 3.57, although the interpretation is good, it still needs to be improved so that it is better than its competitors.]]>
<![CDATA[Pengaruh Layanan Digital Mobile Banking dan Kepuasan Nasabah terhadap Loyalitas Nasabah Bank Syariah Indonesia ]]>
<![CDATA[Dika Setiagraha]]>;
<![CDATA[Ilham Prawidi Sakti]]>;
<![CDATA[Batin, Mail Hilian]]>
<![CDATA[ ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 1 (2023): July 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47065/arbitrase.v4i1.1029
<![CDATA[This study aims to determine digital services in the form of mobile banking services and customer satisfaction and how they impact loyalty for Bank Syariah Indonesia (BSI) customers. The method used uses Partial Least Square (PLS) as a data analysis method in order to find out how far the role of digital mobile banking services can affect customer loyalty. The research sample was obtained from 100 customers of Bank Syariah Indonesia in Palembang city. The results of this study indicate that the mobile banking service variable (X1) has no effect on customer loyalty (Y). On the other hand, in terms of customer satisfaction (X2), its role influences customer loyalty (Y). The customer loyalty variable is 0.693 or 69% which is interpreted to mean that the magnitude of the factors influencing customer loyalty of Bank Syariah Indonesia Palembang can be explained through digital mobile banking services and customer satisfaction. Meanwhile, the remaining 31% can be explained by other factors.]]>
<![CDATA[Pengaruh Word of Mouth, Influencer dan Personal Selling Terhadap Keputusan Pembelian Konsumen Pisang Keju Bengkulu ]]>
<![CDATA[Ayu Ningsih, Nofri Tri]]>;
<![CDATA[Puspita, Venny]]>;
<![CDATA[Safrianti, Sintia]]>
<![CDATA[ ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 1 (2023): July 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47065/arbitrase.v4i1.1030
<![CDATA[Business people are required to be able to attract consumer purchasing decisions so that their business can develop so that they can achieve success. In attracting consumer purchase decision attitudes, business people must pay attention to word of mouth, influencers and personal selling. The purpose of this study was to determine the effect of word of mouth, influencers and personal selling on consumers' purchasing decisions of Bengkulu Cheese Bananas. This study uses a quantitative method with an explanatory approach. The population in this study were all consumers who shop at Banana Cheese Bengkulu with a total sample of 190 respondents. The sampling technique in this study is accidental sampling technique. Then for the analytical method used is multiple regression analysis. To test the hypothesis, researchers used the T test and F test with the help of SPSS. Based on the results of research and analysis, it shows that word of mouth, influencer and personal selling variables have a positive and significant effect on consumer purchasing decisions at Banana Cheese Bengkulu. The results of multiple linear regression, from variable X1 (word of mouth), variable X2 (influencers), variable X3 (personal selling) are considered to be able to increase consumer purchasing decisions. The results of this study can be concluded that word of mouth, influencer and personal selling variables have a positive and significant effect on consumer purchasing decisions at Banana Cheese Bengkulu]]>
