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Mesran
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mesran.skom.mkom@gmail.com
Phone
+6282161108110
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arbitrase@djournals.com
Editorial Address
Jalan Sisingamangaraja No. 338, Medan, Simpang Limun, Sumatera Utara
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Sumatera utara
INDONESIA
ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING
ISSN : -     EISSN : 2722841X     DOI : -
Core Subject : Economy, Science,
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 238 Documents
Model Peran Wirausaha dan Dukungan Sosial Untuk Membentuk Minat Berwirausaha di Kalangan Mahasiswa Fakultas Hukum dan Sosial Darmawan, Didit
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.v3i3.516

Abstract

The high level of dependency on students to get a job immediately after graduating from college has an impact on increasing the unemployment rate. For this reason, so that the conditions that occur can be resolved immediately, an interest in entrepreneurship is needed among students. This research was conducted to observe and analyze the entrepreneurial role model and social support in realizing entrepreneurial intentions among university students. The researcher chose Law and Social Faculty students who were studying at Sunan Giri University in Surabaya to be the research subjects. More specifically, there will be 100 students who will be selected as the research sample using the simple random sampling method. Primary data was obtained from 100 questionnaires distributed to students. The analytical tool used is multiple linear regression using the SPSS program. From the studies that have been carried out, three research results are obtained, namely: (1) there is a partial significant effect of the entrepreneur's role model on student entrepreneurial intentions; (2) there is a significant effect of social support partially on students' entrepreneurial intentions; (3) there is a significant influence simultaneously on the entrepreneurial role model and social support on students' entrepreneurial interest.
Determinasi Nilai Perusahaan berdasarkan Aspek Total Asset Turn Over, Kepemilikan Manajerial, Keputusan Inverstasi dan Keputusan Pendanaan (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Periode 2016-2021) Milawati; Nugroho, Lucky; Bowo Prayoga Kasmo, Arief
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.v3i3.539

Abstract

One of the industries that investors are interested in is the food and beverage industry. However, due to the Covid-19 pandemic in Indonesia, share prices in this industry have decreased significantly and have resulted in a decrease in company value. This study aims to determine the effect of activity ratios, ownership structure, investment decisions and funding decisions on firm value. The populations in this study are food and beverage sub-sector manufacturing companies listed on the IDX for the 2016-2021 period. The design of this research is quantitative research. The research sample consisted of 11 companies selected by purposive sampling. The data used is secondary data with multiple linear regression analysis methods which include descriptive statistical tests, classical assumption tests, model suitability tests, and hypothesis testing. Based on the results of the study indicate that the activity ratio, ownership structure and investment decisions have a significant positive influence on firm value. Meanwhile, funding decisions have no significant effect on firm value.
Pengaruh Laba Kotor, Laba Operasi, Laba Bersih, Perubahan Piutang, Perubahan Hutang Dan Perubahan Persediaan Dalam Memprediksi Arus Kas Di Masa Mendatang (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020) Putri Widi Astuti; Dwika Lodia Putri; Aljufri
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.v3i3.599

Abstract

This study aims to determine the effect of gross profit, operating profit, net income, changes in receivables, changes in payables and changes in inventory in predicting future cash flows (empirical studies on mining companies listed on the Indonesia Stock Exchange in 2016-2020). The population in this study are all mining companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The total population in this study were 47 mining companies.The sampling technique used purposive sampling method which resulted in 12 companies as samples. The results showed that gross profit, operating profit, net income, changes in debt, and changes in inventory had an effect on predicting future cash flows, while changes in accounts receivable had no effect on predicting future cash flows. Then there is the effect of gross profit, operating profit, net profit, changes in receivables, changes in debt and changes in inventory in predicting future cash flows simultaneously.
Pengaruh Kualitas Layanan Mobile Banking Terhadap Kepuasan Nasabah Bank BCA Palupi Permata Rahmi; Nur Aryanti, Asti; Abdul Aziz, Dadan
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.v3i3.660

Abstract

This study aims to determine how much influence service quality has on customer satisfaction at Bank BCA Bandung City. The sample used is 50 customers. This study used validity test, correlation coefficient test, coefficient determination test, multiple linear regression analysis and hypothesis testing which was prepared using SPSS. Based on the research results, it can be seen that the contribution of service quality to customer satisfaction is 67.80%, the remaining 32.20%, influenced by other factors not examined. In addition, from the research results it is known that the Tangible (X1) and Responsiveness (X3) variables have a partial effect on Customer Satisfaction (Y). While partially the Empathy (X2), Reliability (X4), and Assurance (X5) variables have no effect on Customer Satisfaction (Y). Simultaneously, Tangible Variables (X1), Empathy (X2), Responsiveness (X3), Reliability (X4), and Assurance (X5) have an effect on Customer Satisfaction (Y).
Optimasi Pembangunan Tangki Air Tanah dan Sanitasi Menggunakan Metode Program Evaluation and Review Technique (PERT) dan Critical Path Metode (CPM) Agar Efektif Biaya Dan Waktu Anfaal Al Ghifari, Muhammad; Gustian Djuanda
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.v3i3.684

Abstract

The success or failure of project implementation is often due to the lack of planning of project activities and ineffective control, so that project activities are inefficient, this will result in delays, decreased quality of work, and increased implementation costs. Project management is carried out to manage the project from start to finish. This study aims to determine the optimal time and cost of a ground water tank and sanitation development project at Al-Mulk Hospital, Sukabumi City. The more optimal the time obtained will help the company complete the project at optimal cost. The method used here uses quantitative and data collection techniques through observation, interviews and literature. With the method of data analysis using the Program Evaluation and Review Technique (PERT) and Critical Patch Methode (CPM).
Peran Komitmen Organisasi Dalam Memediasi Pengaruh Job Demand dan Stres Kerja Terhadap Kinerja Karyawan dengan Percevied Organizational Support Sebagai Variabel Moderasi (Studi Kasus di Satuan Kerja Inspektorat Jenderal Kementerian XYZ) Utomo, Agung Tri
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.v3i3.688

Abstract

The purpose of this study was to analyze the effect of job demand and work stress on organizational commitment. To analyze the effect of job demand, work stress and organizational commitment on employee performance. To analyze whether perceived organizational support can weaken the negative effect of job demand and work stress on employee performance. This study uses a quantitative approach with an explanatory design. The population in this study were all employees of the Inspectorate General of the XYZ Ministry. The sample method used is probability sampling, the sampling technique uses simple random sampling, so the sample size used in this study is 100 respondents. The data analysis method uses the Structural Equation Model (SEM) using the Smart PLS program version 3.2.9. The results of the study prove that job demand and work stress affect the organizational commitment of employees working at the Inspectorate General of the XYZ Ministry. Job demand, work stress and organizational commitment affect the performance of employees working at the Inspectorate General of the XYZ Ministry. Perceived organizational support cannot moderate the effect of job demand and work stress on performance of employees working at the Inspectorate General of the XYZ Ministry.
Uang Kartal Dalam Pendekatan Hukum Ekonomi Dan Hukum Ekonomi Syariah Ahmad Yani, Encep; Widjajanto, Haswar
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.v3i3.689

Abstract

The rapid progress of science and technology in today's digital era has brought revolutionary changes in transactions, no need to queue up to make a passbook, wait for an ATM card to be issued, now all of that is no longer needed, just install the application, top up the balance already can directly transact. This study uses a descriptive analysis method, which is a method that functions to describe or give an overview of the object under study through data or samples that have been collected as they are without conducting analysis and making general conclusions. The results of the study show that the four electronic money products above (Sakuku BCA, Link Aja, OVO and Go Pay), represent their presence in Indonesia that need attention from the regulatory side and also need attention from the aspect of shari'ah studies, considering the users of money products The majority of these electronics are Muslim. The presence of electronic money, something that cannot be denied, due to the rapid advances in science and technology, the law in this position is forced to be able to adjust and meet the demands for progress in this millennial era which is all over the world digital fast and accurate, it is possible that currency can be left behind under certain conditions.
Digital Bank Financial Soundness Analysis at PT Bank Jago Tbk.: CAMEL Framework Approach Siska, Elmira
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.v3i3.700

Abstract

Out of around 250 digital banks in the world, 20% are in Asia Pacific region, and only around 5% have crossed the profitability line. Bank Jago is the sixth digital bank in Indonesia. The objective of current research is to analysis financial soundness of PT Bank Jago Tbk under CAMEL framework which includes capital, assets quality, management, earnings, and liquidity. This study employs non-statistical quantitative methods. Sampling method was utilized is purposive sample technique. The data utilized is secondary data on the financial performance of CAR, KAP, NIM, ROA, and LDR, presented as a yearly time series from 2018 to 2022. The data was taken from PT Bank Jago's yearly report, which is accessible at the bank’s web address. Data analysis was carried out by employing a horizontal analysis technique. Finding of the study conclude that Bank Jago has very strong capital, as indicated by the CAR ratio. Bank Jago's asset quality as reflected on KAP ratio is in good condition. Bank Jago's management, as indicated by the NPM ratio, Bank's profitability as indicated by the ROA ratio, and Bank’s liquidity reflected by the LDR ratio, all off still at an unhealthy level. Going forward, Bank Jago will implement a plan to boost lending by working with partners in a variety of financing goods in order to enhance financial performance.
Hubungan Kualitas Layanan, Pengalaman Konsumen, Kepuasan Konsumen, dan Loyalitas Konsumen: Model Konseptual Friska Mastarida
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.v3i3.702

Abstract

The purpose of this article is to build a conceptual model, the status of each variable, and hypotheses. This article describes the variables that affect consumer loyalty. This study uses a qualitative research design through causal-explanatory techniques. The research findings found that the more emotional the consumer's experience is which is influenced by the consumer's value for carrying out purchasing activities, the stronger the desired level of customer satisfaction and loyalty will be. This area of research requires a great deal of attention, both theoretically and empirically, to analyze and develop new antecedents of consumer loyalty. This article provides a complete framework regarding the importance of analyzing and evaluating consumer behavior from pre-purchase, in purchase and post-purchase.
Peran Program Nasional Pemberdayaan Masyarakat (PNPM) Mandiri Dalam Mengatasi Kemiskinan Hasan Jan, Radlyah; Hasan, Faradila; Janis, Budi
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.v3i3.703

Abstract

The problem of poverty is an issue that has existed for a long time and it can almost be said that it will remain an "eternal fact" in life. The definition of poverty itself as a scientific concept was born as a side effect of the term development. Hence, in every discussion about development, the discussion about development, especially the discussion of poverty, gets an important place. Poverty is seen as part of the problem in development, whose existence is marked by unemployment, underdevelopment which then increases into inequality. In this case, this study aims to look for the role of PNPM Mandiri in overcoming community poverty in Islamic urban villages. In addition, this study also examines the impact of PNPM Mandiri on the community in overcoming poverty. Methodologically, this study employed a qualitative method using an analytical descriptive approach. In the meantime, data collection was carried out using three methods, namely in-depth interviews, observations of the processes or results of PNPM Mandiri activities, as well as the collection of relevant documents. In general, this study found that the PNPM Mandiri program in Islamic Kelurahan had been implemented properly. The program implemented included the distribution of revolving funds. Only a portion of the fund disbursement program was actually utilized by the poor. Regarding PNPM Mandiri for overcoming poverty, PNPM Mandiri activities in the form of channeling revolving funds were still not helping the community's economy, because the funds disbursed were small in number while the community's need for business capital was large. For this reason, it had not been able to provide fundamental changes in society.

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