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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 5 Documents
 1 
Search results for , issue "Vol. 5 No. 3 (2025): March 2025" : 5 Documents clear
Brewing Knowledge and Revenue: Coffeeshop Management in Higher Education Settings through Business Model Canvas Fang, Liem Shiao; Singgalen, Yerik Afrianto
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 3 (2025): March 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i3.1558

Abstract

This research examines the integration of coffeeshop management into higher education curricula through Business Model Canvas methodologies, utilizing Le Café at Atma Jaya Catholic University of Indonesia as a case study. The investigation employs qualitative methodology, incorporating document analysis and participant observation, to evaluate the dual-purpose paradigm of campus-based coffee establishments functioning simultaneously as commercial enterprises and experiential learning laboratories. Findings reveal a bifurcated operational framework with distinct yet complementary value propositions: commercial hospitality services for campus stakeholders and authentic skill development opportunities for tourism students. Financial analysis demonstrates a significant maturation trajectory, with operations transitioning from consistent deficits in 2022-2023 to substantial surpluses exceeding Rp 20 million in late 2024, achieved through strategic revenue diversification across café operations (60%), consignment arrangements (20%), and event services (15%). The research identifies unique pedagogical advantages emerging from this educational-commercial integration, including enhanced practical competency development in areas traditionally challenging to address through conventional instruction. The study further establishes critical success factors for governance structures, including proportional resource allocation, integrated quality assurance protocols, and cross-functional oversight mechanisms. This comprehensive analytical framework contributes substantively to educational enterprise management literature while providing higher education institutions with implementable models for balancing academic rigor with commercial sustainability amid increasing financial constraints in contemporary educational environments.
Understanding Guest Experiences in Remote Luxury Resort: A SERVQUAL Analysis Seingo, Martha Maraka; Pontolawokang, Theresya Ellen; Singgalen, Yerik Afrianto
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 3 (2025): March 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i3.2078

Abstract

This study examines guest experiences at Nihi Resort in Sumba, Indonesia, utilizing an adapted SERVQUAL framework to analyze service quality dimensions in a remote luxury hospitality context. Through systematic analysis of guest reviews collected from TripAdvisor, the research employs a qualitative methodology incorporating open, axial, and selective coding techniques to identify patterns in service quality perception. Findings reveal that Assurance Trust is the dominant SERVQUAL dimension in this isolated luxury setting, fundamentally reconfiguring traditional service quality hierarchies. Network visualization analysis demonstrates how Assurance functions as both a direct satisfaction determinant and a mediating variable influencing perceptions across reliability, responsiveness, and empathy domains. This dimensional prioritization reflects the psychological mechanisms activated when guests engage with service providers in unfamiliar, isolated environments characterized by substantial financial investments and limited alternatives. The study contributes to hospitality literature by establishing a contextually sensitive analytical model for understanding service quality in geographically isolated luxury resorts. Strategic implications for management include prioritizing investments in staff competency development, implementing transparent safety communication protocols, and developing specialized training programs addressing cultural sensitivity and interpersonal trust development. These findings advance theoretical understanding of how geographic isolation modulates conventional service quality paradigms while providing luxury hospitality practitioners with evidence-based strategic guidance for resource allocation prioritization.
Pengaruh Kompensasi Finansial dan Kompensasi Non Finansial Terhadap Kinerja Karyawan Fadhilah, Irfan; Sri Ramadhani; Muhammad Ikhsan Harahap
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 3 (2025): March 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i3.2154

Abstract

This study aims to determine the effect of financial and non-financial compensation on employee performance, the study was conducted at PT Wahana Trans Lestari Medan Jalan Jendral Gatot Subroto Number 148 Medan Petisah. The research method used quantitative research methods, the technique of collecting data through observation, interviews, and questionnaires. The data processing application uses the SPSS version 24.00. The results of the study are 1. Financial Compensation has a positive effect on Employee Performance, this is indicated by positive results, namely the Financial Compensation Variable shows a calculated t value greater than the t table (5.921> 1.842), or sig <? (0.001 <0.005). 2. Non-Financial Compensation has a positive effect on Employee Performance, this is indicated by positive results. It can be seen that the Non-Financial Compensation Variable shows a calculated t value greater than the t table (3.871> 1.842), or sig <? (0.000 <0.005). 3. Based on the F test, the calculated F value is 356.093, this value is greater than 2.70 or Fcount 354.093> Ftable 2.70 with a probability of 0.000. Because the probability value is much smaller than 0.05, it can be said that the Financial Compensation Variable and Non-Financial Compensation together or simultaneously have a positive effect on Employee Performance at the PT. The conclusion is that the third hypothesis is accepted.
Revenue Growth, Profit Growth, and Stock Prices: Ownership Structure Moderation Muhammad Irfai Sohilauw
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 3 (2025): March 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i3.2259

Abstract

This study examines the effect of revenue and profit growth on the stock prices of PT Bali Bintang Sejahtera, Tbk, using financial report data from Bali United from January 2017 to December 2023 with E-Views 12 software. The analysis shows that revenue growth has a significant impact on profit growth (p=0.0127) and stock prices (p<0.0001). Meanwhile, profit growth has a significantly negative effect on stock prices (p=0.0013). The moderation of ownership structure on the relationship between profit growth and stock prices is not directly significant (p=0.4560), but the interaction between profit growth and ownership structure shows marginal significance (coefficient=0.461212, p=0.0931). Furthermore, the Sobel test indicates that profit growth partially mediates the impact of revenue growth on stock prices significantly (Sobel test statistic=2.0268, p=0.0427). This result is supported by the Aroian test (p=0.0468) and Goodman test (p=0.0369). These findings provide new insights into financial literature, particularly in the context of the football industry. Investors value revenue growth and club reputation more than short-term profits. This study reveals that the relationship between revenue growth, profit, and stock prices in the football industry exhibits unique dynamics compared to other sectors, highlighting the distinctive way football economics operates.
The Influence of Financial Performance and Company Size on Firm Value: An Empirical Study on Pharmaceutical Issuers Sutadipraja, Marista Winanti; Basyir, Ashar; Dewi, Ghina Kemala; Pradita , Afrila Eki; Permanasari, Astried
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 3 (2025): March 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i3.2270

Abstract

Company value is an important indicator for investors in making decisions. This study aims to determine whether Return on Assets (ROA), Leverage, and Company Size influence Company Value in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The methods used in this study are Multiple Linear Regression Analysis, Descriptive Statistics, Classical Assumption Testing, and Hypothesis Testing. The population in this study was 10 pharmaceutical industry companies, which were then selected into four companies using the Purposive Sampling method. The analytical tool used in this study was the SPSS program. The results show that Return on Assets (ROA) does not significantly influence the company value variable proven with a significant value of 0.967 > 0.05. While Leverage and Company Size have a significant effect on the company value variable. The results of each variable obtained values below 0.05 (0.000 < 0.05) and (0.003 < 0.05). Return on Assets (ROA), Leverage, and Company Size have a simultaneous and significant effect on company value

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