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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 7 Documents
 1 
Search results for , issue "Vol. 5 No. 1 (2024): July 2024" : 7 Documents clear
Analisis Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM Wan Fachruddin; Arnita, Vina; Andini Puspita Sari
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 1 (2024): July 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i1.1830

Abstract

Micro, Small and Medium Enterprises (MSMEs) play a pivotal role in driving Indonesia's economy due to their ability to adapt to rapid market changes, an advantage that large corporations lack. Supporting MSMEs is vital to ensure their sustainable growth, while opening up more business and employment opportunities. This research adopted a qualitative approach and was conducted in Pari City, focusing on MSMEs as the research subjects. Data were collected through observations, interviews, and documentation, then analyzed using reduction, presentation, and conclusion techniques. Despite this, Kota Pari's Gula Merah MSMEs still face obstacles in financial management, especially related to the unavailability of financial reports in accordance with standards. Financial management is also still inadequate, with the lack of accounting recording practices, indicating a lack of understanding of the importance of systematization in financial recording and reporting. Although efforts have been made to monitor trade receivables, there is no record of cash disbursements, potentially resulting in a lack of control over business cash flow. Based on the existing financial statements, it can be concluded that the financial statements of Pari City MSMEs do not fully comply with the Micro and Small Financial Accounting Standards (SAK EMKM), still relying on the cash basis. Further efforts are needed to improve the financial management of MSMEs to ensure better business sustainability and growth.
Public Debt Burden and Corruption in Developing Countries Rida Srihadiastuti; Mahjus Ekananda
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 1 (2024): July 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i1.1981

Abstract

The burden of public debt and the spread of corruption are economic development issues because they can hinder growth in the long term. However, based on theories and empirical reviews, the influence of both on economic growth is still ambiguous and inconclusive, because they can decrease or increase economic growth. This study aims to investigate the dynamic effect of public debt burden and corruption on economic growth in developing countries - where they have difficulty paying debt installments and the prevalence of corruption is higher compared to developed countries. Therefore, in this study the Pooled Mean Group-Autoregressive Distributed Lag (PMG-ARDL) method was used to see: the relationship between economic growth and public debt service and corruption in the long term, short-term adjustments of each variable to long-term balance (cointegration), and to see how fast these variables adjust to the long-term if a shock occurs. We use panel data from 41 developing countries, the observation period is from 2002 to 2021. The results show that the public debt service is detrimental to economic growth in both the short and long term. Corruption harms economic growth in the long term, but can increases it in the short term. Corruption exacerbates the negative impact of public debt service on economic growth in the long term.
Apakah Perilaku Disfungsional Audit Penting dalam Kaitannya dengan Kualitas Audit Internal? Muhammad Irsan Nasution; Yulisfan
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 1 (2024): July 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i1.1982

Abstract

The purpose of this study is to investigate, evaluate, and gather empirical data regarding the potential effects on internal audit quality of premature sign-off, underreporting time dan reducing audit procedure. Internal auditors in North Sumatra's provinces, districts, and cities make up the research's population. Primary data obtained via questionnaires is what was used. A Google Form was used to collect the data. The Smart PLS application is used for hypothesis testing. This study's data analysis approach makes use of multiple linear regression analysis. The findings of this study offer significant insights for inspectorates, as well as province, district, and local governments in North Sumatra regarding the elements that contribute to dysfunctional audit behavior. Today's auditors must devise standards and broaden their audit procedures in order to sufficiently oversee entity activities. According to the study's findings, there was a negatively considerable impact on internal audit quality from premature sign-off, underreporting time dan reducing audit procedure. The research's findings support the theory that was put forth and are consistent with it.
Pengaruh Citra Merek, Kualitas Produk dan Promosi Terhadap Keputusan Pembelian Pada Produk Skincare Avoskin Nenik Diah Hartanti; Hendri Rahmayani Asri; Ekaning Setyarini; Budi Santoso
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 1 (2024): July 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i1.1985

Abstract

The skincare business is currently growing rapidly. With more and more new skincare brands emerging, the competition among skincare product entrepreneurs is becoming increasingly fierce. The purpose of this research is to determine and analyze the influence of brand image, product quality, and promotion on the purchasing decisions of Avoskin skincare products both simultaneously and partially. The research method used is quantitative. The population in this study consists of female consumers who have purchased Avoskin skincare products at least once. The sample size set is 150 respondents. The analysis method in this research uses primary quantitative data, with the following tests conducted: validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, T-test, F-test, and coefficient of determination using SPSS statistical testing tools. The sampling method used in this research is non-probability sampling with a purposive sampling technique. The results of the study show that partially, the Brand Image variable affects the Purchasing Decision with a significance value of 0.000 < 0.05 or a t-value of 3.854 > t-table of 1.984. Product Quality affects the Purchasing Decision with a significance value of 0.001 < 0.05 or a t-value of 3.558 > t-table of 1.984. Promotion partially affects the Purchasing Decision with a significance value of 0.000 < 0.05 or a t-value of 5.297 > t-table of 1.984. Simultaneously, Brand Image, Product Quality, and Promotion affect the Purchasing Decision with a significant value of 0.000 < 0.05.
Pengaruh Digitalisasi Terhadap Efisiensi dan Efektivitas Proses Akuntansi Pada Koperasi Pesantren Anshari, Muhammad Irham; Rola Manjaleni
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 1 (2024): July 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i1.1997

Abstract

This study aims to identify the effect of digitalization on the efficiency and effectiveness of accounting processes. The rapid development of information technology in the current 5.0 era increases business productivity and efficiency. Globalization and digitalization are changing the way people do things. The increasing number and role of cooperatives in Indonesia. However, there are still many cooperatives, especially pesantren cooperatives, that have not utilized digital technology in the accounting process. There are many cooperatives, especially pesantren cooperatives, that still use manual systems in accounting processes, such as financial recording, reporting, and data storage. This manual system is inefficient and prone to errors. This causes difficulties in financial management and decision making. This research uses quantitative methods. Questionnaires were distributed to 30 respondents to collect quantitative data from a sample of digital application users. The results of data analysis show that digitalization has a positive and significant effect on the efficiency and effectiveness of the accounting process. The effect of Digitalization on the Efficiency of the accounting process in Pesantren cooperatives in West Java is 89.4%. Meanwhile, the effect of digitalization on the effectiveness of the accounting process at Pesantren cooperatives in West Java is 88.8%. In addition, digitalization can improve the efficiency and effectiveness of the accounting process. Furthermore, the results of this study indicate that digitalization is a useful tool for pesantren cooperatives to improve the efficiency and effectiveness of the accounting process.
Dampak Perintah Atasan terhadap Kompetensi Auditor dalam menghadapi Kejujuran Profesional Yulisfan; Muhammad Irsan Nasution
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 1 (2024): July 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i1.2035

Abstract

This study looks into how auditor competence responds to issues related to professional honesty when faced with superior orders. In order to evaluate auditor performance, a comprehensive strategy that takes into account qualitative, quantitative, and technical factors including integrity and professional honesty is required, as this study highlights. In order to preserve the quality of internal audits at the North Sumatra Regional Government, this study aims to ascertain the impact of superior’s instructions on auditor competence. This study employs a quantitative methodology with a population of auditors from North Sumatra's regencies and cities as well as the province government. A sample of 130 auditors was selected using the stratified random selection technique. Surveys were used to collect primary data, which were then analyzed using the Partial Least Square (PLS) method, which relies on the Structural Equation Modeling (SEM) equation model based on components or variations. The study's findings show that pressure or superiors' orders significantly and negatively affect an auditor's competency. The possibility that auditors will sacrifice their professional integrity in order to make the best use of their competence decreases with increasing pressure from superiors. In order to solve this issue, a number of tactical measures are suggested, such as enhancing external monitoring, guaranteeing internal audit independence, providing professional ethics training, and creating policies protecting whistleblowers. These actions should foster an atmosphere that upholds the independence and integrity of the auditors working for the North Sumatra Regional Government. Consequently, in order to uphold accountability and transparency in the use of public monies, auditors can do their tasks with the utmost integrity and professionalism. To reinforce professional integrity and increase audit effectiveness, this study offers crucial insights to financial managers, audit practitioners, and other stakeholders. A thorough grasp of the dynamics of the relationship between auditor competence and superior’s orders is anticipated to lead to a rise in awareness and cooperative efforts to support moral and high-quality auditing practices.
Pengaruh Literasi Akuntansi Dan Pemasaran Online Terhadap Keberhasilan Usaha Bagi Pelaku UMKM Ashar Basyir; Ghina Kemala Dewi; Wigiyanti
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 1 (2024): July 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i1.2036

Abstract

Accounting literacy is the understanding of transactions that require management to make critical accounting considerations, explain financial transactions, make decisions, and justify why decisions are made as well as the consequences of management decisions. This study aims to determine the influence of applying accounting literacy and online marketing on business success and the challenges faced by SMEs (Micro, Small, and Medium Enterprises). The independent variables used in this study are accounting literacy and online marketing, while business success is the dependent variable. The sample used in this research was obtained using saturation sampling method, where all members of the entire population were used as samples. The analytical technique used in this study is multiple linear regression analysis and hypothesis testing using SPSS software v.23. The results of this study indicate that the application of accounting literacy yielded a partial t-test result with a calculated t-value of 0.880 < tabular t-value of 2.052 with a significance level of 0.387 > 0.05, thus it can be concluded that H1 is rejected which means there is no influence of Accounting Literacy on Business Success. Online marketing yielded a partial t-test result with a calculated t-value of 3.022 > 2.052 and a significance value of 0.005 < 0.05, meaning H2 is accepted which means there is an influence of Online Marketing on SME Business Success in Caringin Village. Simultaneous testing (F test) of the third hypothesis, which is that accounting literacy and online marketing influence business success, showed a significance value of 0.000 < 0.05 and an F-value of 13.119 > tabular F-value of 3.34. This indicates that both accounting literacy and online marketing variables simultaneously influence business success. This can improve financial management of SMEs, facilitate SMEs in obtaining funding, expand market reach, improve cost efficiency of SME promotion, and enhance profitability and competitiveness of SMEs.

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