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INDONESIA
ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING
Published by Forum Kerjasama Pendidikan TInggi
ISSN : -     EISSN : 2722841X     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol. 4 No. 3 (2024): March 2024" : 6 Documents clear
Pengaruh Kualitas Audit, Audit Tenure, dan Debt Default Terhadap Opini Audit Going Concern Hidayah, Syafira Nurul; Agus Afandi
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 3 (2024): March 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i3.1318

Abstract

A going concern opinion received by a company indicates that there are conditions and events that raise auditors' doubts about the company's survival. A going concern audit opinion is an initial warning for users of financial reports, which is useful for avoiding mistakes in making decisions, especially in making investments. This research aims to determine the influence of audit quality, audit tenure and debt default on going concern audit opinion. The sample used in this research was service industry sector companies listed on the Indonesia Stock Exchange in 2018 – 2022. This sample was taken using a purposive sampling technique with sample data of 1,060 observations from the 212 companies sampled in this research. Hypothesis testing using logistic regression. The test results show that audit quality has a probability value of 0.0006 and debt default has a probability value of 0.0000, namely <0.05, which means that it partially has a significant effect on going concern audit opinion. Meanwhile, audit tenure has a probability value of 0.5161, namely > 0.05, which means that it partially has no significant effect on going concern audit opinion. Audit quality, audit tenure, and debt default simultaneously influence going concern audit opinion with a probability value (LR-statistic) of 0.000000 < 0.05.
Pengaruh Electronic Word Of Mouth Terhadap Keputusan Pembelian Minuman Kopi Yoga Prasetyo; Weny; Tasik Utama
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 3 (2024): March 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i3.1493

Abstract

Electronic Word of Mouth (e-WOM) has a very influential or effective role in the survival of an industry. Because word of mouth can spread widely quickly and is trusted by potential consumers. Spreading word of mouth can not only be done by conveying information through word of mouth communication, but can also be disseminated via existing internet social media. The aim of this research is to find out whether Electronic Word of Mouth influences purchasing decisions at Fortunate Coffee Medan. While the method used in this research is an associative quantitative method, the data collection method used by researchers is a questionnaire. In this study the population was approximately 500 in the last 2 months, therefore the sample obtained was 84 respondents using the Slovin formula. From the results of the normality test, it is known that the significance value is 0.049 > 0.05, so it can be concluded that the residual value is not normally distributed. Based on the results of the coefficient of determination test, it was found that the E-WOM variable influenced the purchasing decision variable by 44.9%, while the remaining 55.1% showed that the purchasing decision variable was influenced by other variables. Based on the results of the F test, it was found that the fcount value for variable So it can be concluded that H0 is rejected and Ha is accepted, meaning that the E-WOM variable has a significant influence on purchasing decisions at Fortunate Coffee Medan.
Karakteristik Eksekutif, Intensitas Modal dan Faktor Lain Terhadap Agresivitas Pajak Baihaqi, Faza Naufal Rifanda; Sutrisno, Paulina
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 3 (2024): March 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i3.1534

Abstract

The aim of this research is to obtain empirical evidence regarding the influence of executive characteristics, capital intensity, company size, institutional ownership, independent commissioners and audit committees on tax aggressiveness. This research is quantitative research, using secondary data obtained from the financial reports of public companies listed on the Indonesia Stock Exchange. The sample for this research is manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The sample was selected using a purposive sampling method. The research hypothesis was tested with fixed effect panel data with the help of STATA software. The results of this research show that capital intensity has a negative effect on tax aggressiveness, because companies with high capital intensity will have high depreciation expenses which can reduce the company's tax burden. Meanwhile, executive characteristics, company size, institutional ownership, independent board of commissioners, audit committee have no effect on tax aggressiveness.
Analisis Pelatihan dan Disiplin Kerja Terhadap Kinerja Karyawan Badan Penghubung Provinsi Kalimantan Timur Pribadi, Gilang; Elmira Siska; Purwatiningsih
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 3 (2024): March 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i3.1639

Abstract

The East Kalimantan Provincial Liaison Agency in Jakarta still faces problems in terms of employee discipline. Although a number of job trainings have been conducted, Even though a number of job trainings have been carried out, improvements in measuring employee performance based on the 2022 performance report have not been fully achieved.This research aims to determine the effect of work training and work discipline partially or simultaneously on employee performance.The research method used is a quantitative method with a sampling technique using an online questionnaire which is measured using a Likert scale with a total of 55 respondents.Distribution of questionnaires was carried out in October – November 2023. Data processing was carried out with the help of SPSS software.The research results show that based on the t test, partially job training (X1) has a positive and significant effect on employee performance (Y) with a calculated t value of 7.599 > t table is 2.007 and a significance value of 0.000 < 0.05.Work discipline (X2) partially has a positive and significant effect on employee performance (Y) based on the t test with a calculated t value of 3.776 > t table is 2.007 and a significance value of 0.000 < 0.05.Based on the F test, work training (X1) and work discipline (X2) simultaneously have a positive and significant effect on employee performance (Y) with a calculated F value of 43.399 > Ftable is 3.171 and a significance value of 0.000 < 0.05.
Analisis Perbandingan Risiko Pembiayaan Murabahah dan Mudharabah Baitul Maal Nur Rochmah, Eva; Fitriyani, Yeny; Purwanto
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 3 (2024): March 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i3.1666

Abstract

This research compares murabahah and mudharabah financing risks at the Baitul Maal wat Tamwil (BMT) Tumang Tegalrejo Branch. This research aims to understand the risks associated with both financing models in microfinance institutions. Qualitative methods are used to answer research objectives. Research data was collected through direct interviews with BMT Tumang Tegalrejo Branch managers so that researchers could get a direct view of the risks faced in murabahah and mudharabah financing. Data analysis uses descriptive analysis techniques. The results of the analysis provide evidence of differences in risk between the murabahah and mudharabah financing models. Understanding the risks of Sharia financing can provide a strong basis for developing risk management strategies that are more effective in providing such an important contribution. This research enriches the literature on risks in Sharia microfinance financing institutions.
Penentuan Margin Pembiayaan Murabahah Pada Pembiayaan Murabahah di Baitul Maal Wa Tamwil Khasanah, Uswatun; Pudail, M; Fitriyani, Yeny
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 3 (2024): March 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i3.1680

Abstract

This research is motivated by the condition that sharia cooperatives promise a fairer operational system in determining margins. New products such as murabahah contracts are increasingly appearing, including at BMT Nusa Umat Sejahtera, although there are still concerns in the community regarding their optimal implementation. Research problems include the process of determining the murabahah financing margin, the method for calculating the murabahah financing margin, and the main factors that influence the determination of the murabahah financing margin. This research aims to understand the process of determining margin, the method for calculating murabahah margin, and the factors considered in determining margin. The method used was qualitative, the resource persons in this research were 3 manager informants and also admin from BMT Nusa Umat Sejahtera. Research findings show that the murabahah financing margin calculation method uses a flat method, where the margin is fixed throughout the financing period. Factors that influence the determination of murabahah financing margins include the financing process, margin percentage based on collateral, risk and negotiation, while the financing term does not have a significant effect on determining margins at BMT Nusa Umat Sejahtera.

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