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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 238 Documents
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Pengaruh Service Quality dan Costumer Experience Terhadap Niat Penggunaan Ulang Jasa Transportasi Kereta Api Indonesia (KAI) Stasiun Tanjung Balai Jafar Syahbuddin Ritonga; Yuni Syahputri; Rini Damayanti
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i2.536

Abstract

The focused of this paper was to examine and analyze the influence of service quality and customer experience on reuse intention of Indonesian railway service in Tanjungbalai stasion. The literature review of this paper obtained from the similar previous journal researchs to found the hypothesis of this research. Data collected by questionnaire distribution to 100 respondents were selected by Nonprobability sampling with total 27 statements were measured by Likert scale. Data analyzed by quantitative method such as validity and reliability test, classic assumption tes, multiple regression linear, and hypothesis test were processed by software SPSS 25. The data processing result indicated that the instruments of questionnaire were valid and reliable, the data were distributed normally, there were no heteroscesdasticity and multicollinearity and whole of the service quality variabel and customer experience variabel hypothesis has influenced positively and significantly toward the reuse intension as dependent variabel based on result of partial and simultaneous hypothesis test.
Analisis Motivasi Kerja, Disiplin Kerja dan Insentif Terhadap Kinerja Karyawan Ahmad Aswan Waruwu; Lamtiur Simanullang
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i2.541

Abstract

The research analysis aims to determine whether work motivation, work discipline and incentives simultaneously have a positive and significant effect on employee performance at PT Mayora Indah Tbk West Medan. The data analysis technique used is the associative method with the help of the SPSS version 16.0 program. This study uses multiple linear regression analysis. The sample in this study were 68 respondents. Primary data collection using a questionnaire. The results showed that work motivation partially positive and significant effect on employee performance at PT Mayora Indah Tbk West Medan. Work discipline partially positive and significant effect on employee performance at PT Mayora Indah Tbk West Medan. Incentives partially positive and significant effect on employee performance at PT Mayora Indah Tbk West Medan. Work motivation, work discipline and incentives simultaneously
Analisis Partisipasi Anggaran dan Transparansi Terhadap Pengelolaan Keuangan Pada BPKD Kabupaten Bireuen Jamaluddin Jamaluddin; Muhammad Iqbal; Adri Patria; Zakaria Yahya; Taufik Jahidin
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i2.542

Abstract

This study aims to determine the effect of budget participation and transparency on financial management at the BPKD of Bireuen Regency, either partially or simultaneously. The population of this study were all civil servants at the Bireuen District BPKD with a sample of 79 employees. The sampling technique in this study used a saturated sampling technique or census method. The methodology in this study uses the quantitative method. From the results of this study it was found that there is an effect of budgetary participation (X1) on financial management (Y) in BPKD Bireuen Regency.
Pengaruh Kualitas Produk, Citra Merek, Dan Persepsi Harga Terhadap Kepuasan Konsumen Smartphone Iphone Melalui Keputusan Pembelian Sebagai Variabel Intervening Naufal Mubarak; Sri Murtiasih
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i2.544

Abstract

This research is motivated by competition for Smartphone products which are one of the drivers of digital-based community activities. With so many new smartphones that have sprung up, it forms a competition between smartphone manufacturers to become the market leader and achieve a company's desire and profit. The purpose of this study was to determine the effect of product quality, brand image, and price on consumer satisfaction with purchasing decisions as an intervening variable. This research includes the type of associative research and quantitative approach. The data used in this study is primary data obtained by distributing questionnaires to consumers who have used or are currently using an Iphone smartphone. The sampling technique used non-probability sampling technique with purposive sampling method obtained a total sample of 100 people. The test stages carried out are validity test, reliability test, normality, multicollinearity, heteroscedasticity, coefficient of determination test, f test, t test and the data analysis technique used to answer the hypothesis is path analysis. The testing tool used is SPSS 25. The results of this study indicate that there is a positive and significant effect on the variables of Product Quality, Price, and Purchase Decision on Consumer Satisfaction, while the Brand Image variable has no significant effect on Consumer Satisfaction. Then there is a positive and significant influence on the Product Quality and Price variables on Purchase Decisions, while Brand Image does not have a significant effect on Purchase Decisions. And there is a positive and significant influence on the variables of Product Quality, Brand Image, and Price on Consumer Satisfaction through Purchase Decisions on Iphone Smartphones.
Pengaruh Penggunaan Bahasa Indonesia Terhadap Pemasaran Produk Kopi Durian Ananda Sulastri Ningsi; Muhammad Kasoni; Diah Ayu Rahmah
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i2.545

Abstract

This study aims to identify and analyze the influence of the use of the Indonesian language on the marketing of Durian Ananda coffee products. This research is included in case study research, data collection techniques are carried out by means of interviews and questionnaires. Based on the results of research that has been done to get the following results. There is a significant influence between the use of Indonesian-language brands on consumer perceptions of Ananda durian coffee products. There is a significant influence between advertising on consumers' perceptions of Ananda durian coffee products. There is a significant influence between the media on consumer perceptions of Ananda durian coffee products. There is a significant influence between branding in Indonesian, advertising and media simultaneously (simultaneously) on consumer perception with an F-count value of 23,710 greater than F-table 2.70 and a significance value of 0.000 <0.05, so the null hypothesis (Ho) is rejected and the alternative hypothesis (Ha) is accepted.
Pengaruh Sumber Daya Manusia Terhadap Kemampuan Kerja Pegawai Herma Yunita; Septi Tri Utami; Ayu Megawati
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i2.546

Abstract

The purpose of this study was to see the effect and analyze the influence of human resource competence on the work of Bappeda office employees in Lubuklinggau City. The respondents in this study were employees of the Lubuklinggau City Bappeda office as many as 35 respondents, the sample was selected by purposive sampling. The results of the study show that there is an influence of human resource competence on employee work which can be seen t count (6.701) > t table (2.080). The strong relationship between human resource competence and employee work is reflected in the R value of 0.825 which indicates that there is a strong relationship between human resource competence and employee work. Furthermore, the magnitude of the influence of human resource competence is 68.1% on employee work and the remaining 31.9% is influenced by other factors.
Determinan Suistainability Report Disclosure Terhadap Kinerja Keuangan Perusahaan Manufaktur Di Indonesia Ghina Kemala Dewi; Ashar Basyir; Edy Nursanta
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i2.561

Abstract

Saat ini perusahaan tidak cukup hanya membuat laporan keuangan, sustainability report juga diperlukan sebagai indikator sejauh mana perusahaan mengatasi dampak dari operasional terhadap isu 3P (profit, people, planet). Penulisan ilmiah ini memiliki tujuan untuk menganalisis, apakah terdapat pengaruh dari pengungkapan sustainability report terhadap kinerja keuangan perusahaan yang diproksikan melalui Return on Assets perusahaan manufaktur di Indonesia selama periode 2017 – 2021. Sampel yang digunakan pada penelitian ini adalah perusahaan manufaktur yang mendapatkan peringkat di Asia Sustainability Reporting Rating (ASRRAT) 2021, terdapat enam perusahaan yang menjadi sampel penelitian sesuai kategori yang sudah ditentukan. Data yang digunakan adalah daya sekunder, dengan regresi linier berganda sebagai metode analisis dengan alat bantu software SPSS. Penelitian ini memberikan hasil bahwa (1) Secara parsial kategori ekonomi pada sustainability report tidak berpengaruh terhadap kinerja keuangan perusahaan. (2) Secara parsial kategori lingkungan pada sustainability report berpengaruh terhadap kinerja keuangan perusahaan. (3) Secara parsial kategori sosial pada sustainability report berpengaruh terhadap kinerja keuangan perusahaan. (4) Secara simultan kategori ekonomi, lingkungan, dan sosial pada sustainability report berpengaruh terhadap kinerja keuangan perusahaan manufaktur yang mendapatkan peringkat di Asia Sustainability Reporting Rating (ASRRAT) 2021.
Implementasi E-Filing Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Miftha Rizkina; Nur Aliah; Sumardi Adiman
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i2.450

Abstract

This study aims to analyze the implementation of the level of utilization, and the impact of the use of E-Filing on the level of taxpayer compliance at the East Medan Pratama Tax Service Office. This study uses a qualitative approach with the analytical descriptive research method. Data collection techniques in this study consisted of literature studies, interviews, and also field research. The results of this study indicate that the implementation of the E-Filing system at KPP Pratama Medan Timur is in accordance with the provisions of tax administration and tax laws and regulations. The level of utilization of E-Filing has been effectively running well and has met the late target set by KPP Medan Timur and the implementation of E-Filing has not had a positive impact in terms of increasing taxpayer compliance, this can be seen from the decreased level of taxpayer compliance every year. This study shows that although the implementation and utilization measure of E-Filing system is considered decent, it turns out that E-Filing system has no effect on the measure of taxpayer compliance.
Analisis Kompensasi Dan Lingkungan Kerja Terhadap Prestasi Kerja Karyawan Pada PT. Pelindo I (Persero) Febrilian Lestario
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i2.466

Abstract

This study aims to determine and analyze the positive and significant effect of compensation and work environment on employee work performance at PT Pelindo I (Persero) both partially and simultaneously. This research uses quantitative methods with the data analysis technique used, namely multiple linear regression. The sample in this study was 64 respondents with sample determination using purposive sampling techniques. The results showed that: (1) The compensation variable has a calculated t value (6.594) > t table (1.67022) and a sig level (0.000) < 0.05 which means that the job training variable (X1) partially has a positive and significant influence on the work performance (Y) of employees at PT Pelindo I (Persero). (2) The work environment variable has a calculated t value (3.459) > t table (1.67022) and significance (0.001) < 0.05 which means that the work environment variable (X2) partially has a positive and significant influence on the work performance (Y) of employees at PT Pelindo I (Persero). (3) The compensation variable and work environment have a calculated F value (51.883) > F table (3.15) with a sig level (0.000) < 0.05 which means that the compensation variable (X1), and the work environment (X2) simultaneously have a positive and significant influence on the work performance (Y) of employees at PT Pelindo I (Persero), (4) while the magnitude of the influence exerted by independent variables on dependent variables is 61.8%. While the remaining 38.2% was influenced by other factors outside this study.
Effectiveness and Contribution of Hotel Tax to Regional Income of Badung Regency Rosadi, Farra Shayrani; Munawaroh, Inas Suryani; Wicaksono, Galih; Huda, Muhammad Nasrulloh
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 3 (2023): March 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i3.469

Abstract

According to Law Number 1 of 2022 concering Financial Relations between the Central Goverment and Regional Goverments, Local Own Revenue is regional taxes, regional levies, result of separated regional wealth management, and other legal regional original revenues in accordance with statutory regulations. The central goverment gives authority to regional goverments to regulate their respective regional PAD, so that regional goverments must be able to explore potential revenues in their areas. Hotel tax is a type pf regional tax that has the potential to provide income to PAD which can spur economic development in Badung Regency. The purpose of this study was to determine the effectiveness and contribution of hotel tax to local revenue. The method used in this research is descriptive quantitative. This study took secondary data contained in the website managed bt the Badung Regency Regional Revenue Agency (Bapenda). The result of this study indicate that the effectiveness in the 2019-2021, as well as its contribution to PAD is still in the less category.

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