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Contact Name
Mesran
Contact Email
mesran.skom.mkom@gmail.com
Phone
+6282161108110
Journal Mail Official
arbitrase@djournals.com
Editorial Address
Jalan Sisingamangaraja No. 338, Medan, Simpang Limun, Sumatera Utara
Location
Kota medan,
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
Pengaruh Profitabilitas, Leverage, Likuiditas, dan Ukuran Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan Putri, Tiara Herawati; Nugroho, Lucky
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.v3i3.705

Abstract

This study examines the factors that potentially affect the timeliness of financial reporting. These factors include profitability, leverage, liquidity, and company size. The population in this study are cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) for 2017-2021. Quantitative research is used as a research design, and purposive sampling is used as a sampling method in this study. The total sample in this study was 60 companies from 122 companies that met the criteria, so 300 observation data were obtained. The data used is secondary data, and the data analysis technique to test the hypothesis in this study is the logistic regression analysis method. Based on the results of the study shows that simultaneously, profitability, leverage, liquidity, and company size affect the timeliness of financial reporting. Partially, profitability and leverage positively and significantly affect the timeliness of financial reporting. While liquidity and company size partially have an insignificant effect on the timeliness of financial reporting. The implication of this research is to provide information and add to the scientific repertoire for practitioners and academics related to the timeliness of financial reporting. The novelty of this research is related to the potential factors on the timeliness of financial reporting from cyclical consumer companies listed on the IDX in the 2017-2021 period
Pengaruh Kinerja Perusahaan Modal Ventura Dan Loan To Deposit Ratio Terhadap Pendapatan Dwi Ermayanti Susilo; Fannia Yuke Adetiya
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.v3i3.707

Abstract

This study aims to analyze the effect of Venture Capital Company Performance (BOPO Ratio) and Loan to Deposit Ratio (LDR) on Revenue (ROA) in Companies registered with the Financial Services Authority. The research uses quantitative research methods which are carried out through data collection with secondary data, the population is the Financial Statements of Companies registered with the Financial Services Authority. The sample in this study is in the form of balance sheets and profit/loss statements of companies registered with the Financial Services Authority, data analysis using multiple linear regression statistical methods and hypothesis testing. The results show that 1) The BOPO variable affects the ROA of companies registered with the OJK in the 2019-2021 period and 2) the LDR variable affects the ROA of companies registered with the OJK in the 2019-2021 period.
Respon Investor Asing Terhadap Risiko Ekonomi Indonesia M. Rasyidin; Maryana; M. Saleh; Nova; Zulfikar
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.v3i3.708

Abstract

This study aims to examine the response of foreign investors to economic risk. Economic risk is measured using inflation rate, interest rate and exchange rate. This research uses a quantitative approach method. The data used is monthly data for 3 years starting from January 2021 to December 2022. The Quantitative data used in the form of foreign investment data, inflation, interest rates and exchange rates for 36 months. The data analysis method used is multiple linear regression analysis. The results showed that investors responded positively to economic risks such as inflation, interest rates and exchange rates but only inflation variables were responded significantly by foreign investors. It is expected that with these findings, the government can take policies to stabilize inflation in Indonesia, given the positive response of investors to this economic risk. By stabilizing inflation, interest rates will also be under control, as well as the government maintaining the stability of the Rupiah exchange rate by managing the supply and demand of foreign exchange and maintaining rupiah liquidity.
Pengaruh Gaya Kepemimpinan, Lingkungan Kerja, Disiplin Kerja Terhadap Kinerja Karyawan Dinas Tenaga Kerja Kota Semarang Souisa, Johanis; Dwi Norcahyaningsih; Adhi Widyakto; Aprih Santoso
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.v3i3.711

Abstract

This study aims to examine and analyze the influence of leadership style, work environment, and work discipline on employee performance at the Semarang City Manpower Office. The population or subject of this study were all employees of the Semarang City Manpower Office. The sampling technique used is a non-probability sampling technique with saturated sampling, because in this study all members of the population can be sampled, namely as many as 90 respondents. This study uses a quantitative method using a questionnaire. Data analysis in this study used the SPSS 24 program which included validity test, reliability test, classical assumption test, multiple regression analysis, hypothesis testing using the t test and R2 test. The results of the analysis in this study indicate that the leadership style (X1) variable has a positive and significant effect on employee performance, the work environment (X2) variable has a positive and significant effect on employee performance, and the work discipline (X3) variable has a positive and significant effect on employee performance. Based on the coefficient of determination 67,8% employee performance can be explained by the independent variables in this study while the remaining 32,2% is influenced by other variables not examined in this study.
Pengaruh Brand Image, Promosi dan Kualitas Produk Terhadap Keputusan Pembelian Smartphone Infinix Citra Rizkiana; Edy Suryawardana; Putri Pratiwi; Aprih Santoso
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.v3i3.712

Abstract

This study aims to determine: (1) the effect of brand image on Infinix smartphone decisions, (2) the effect of promotion on Infinix smartphone purchasing decisions, (3) the effect of product quality on Infinix smartphone purchasing decisions. The population of this study are consumers who use or buy Infinix smartphones at Pandawa Elektronik Semarang. The sampling technique used probability sampling simple random sampling method, in order to obtain a total sample of 96 respondents. The data collection technique uses a questionnaire that has been tested for validity and reliability. The data analysis technique uses the classical assumption test, multiple linear regression analysis, t test and the coefficient of determination (R2). The results showed that brand image had a positive and significant effect on purchasing decisions, promotion had a positive and significant effect, product quality had a positive and significant effect on purchasing decisions. The value of the coefficient of determination is 0.571 or 57.1 percent. Purchase decisions are influenced by brand image, promotion and product quality variables, while the remaining 42.9 percent are influenced by other variables outside the model that are not present in this study.
Pengaruh Budaya Kerja, Motivasi Kerja Dan Kepemimpinan Terhadap Kepuasan Kerja Pegawai Maria; Ahmad Anshari; Rusaini Hasibuan; Ahmad Tarmizi Nasution; Apriati Bulolo; Nur M. Ridha Tarigan; M. Nelson Pinem
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.v3i3.714

Abstract

The formulation of the problem in this study is how the influence of work culture on job satisfaction. How does the influence of work motivation on job satisfaction. How does the influence of leadership on job satisfaction. How does the influence of work culture, work motivation and leadership on job satisfaction. The purpose of this study was to determine and analyze the effect of work culture on job satisfaction. To know and analyze the effect of work motivation on job satisfaction. To find out and analyze the influence of leadership on job satisfaction. To know and analyze the effect of work culture, work motivation and leadership on job satisfaction. The sample in this study amounted to 82 employees. The data analysis technique used in this study is multiple linear regression analysis. The results of this study explain that work culture has a positive and significant effect on job satisfaction. Work motivation has a positive and significant effect on job satisfaction. Leadership has a positive and significant effect on job satisfaction. Work culture, work motivation and leadership have a positive and significant effect on job satisfaction.
Fear of Missing Out and Perceived Quality Effect on Purchase Intention by Students Andrew, Richard; Suryawan, Ian Nurpatria; Kusumahadi, Rafaela Abigail
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.v3i3.715

Abstract

In this modern business world, plenty of people in the society had the tendency for having Fear of Missing Out (FOMO) symptoms. This tendency is getting worsed when the person perceived his or herself lack of quality and had the tendency of rejected by the society. These two kind of problems usually blocked someone to buy a product they needed. It is hypothetically appear not only in the business world but sometimes the symptoms already appear in the education fields.  As researchers from different background, anticipation of these problems is needed.  Because of that, the main objective of this research is determining the effect of  FOMO and perceived quality to purchase intention. The research will took 66 samples from students across various program in the university and using the Statistical Product and Service Solutions (SPSS) for interpreting the regression model output.  The research concluded that FOMO and perceived quality have significant influence to students’ purchase intention.
Analisa Keputusan Menabung di Bank Mega Syariah di Kota Medan Athifah Zalfa Lesmana; Syafrida Hafni Sahir
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.v3i3.716

Abstract

The purpose of this study is to determine the impact of religiosity, reference groups, and motivation on saving decisions at the Bank Mega Syariah Iskandar Muda Branch in Medan. The research method employed is quantitative, with an explanatory survey approach. The data is obtained directly from the respondents using a primary data collection technique and a questionnaire was used as the research instrument. The data analysis technique used is multiple linear regression which is processed by using SPSS 24. The sampling method used was accidental sampling with a total of 70 Bank Mega Syariah customers. Based on the results of the analyses, religiosity had partially positive and significant effect on the Saving Decision, the Reference Group had no and insignificant effect partially on the Saving Decision, and Motivation had partially positive and significant effect on the Saving Decision.
Analisis Kepuasan Pelanggan Homestay Syariah Desa Bahasa Borobudur: dengan Pendekatan Teori Tradisional Dimension Khoiriyah, Siti; Purwanto; Labib, Achmad
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.v3i3.718

Abstract

The purpose of this study is to complete the literature on the factors that influence customer satisfaction at the Borobudur Language Village Syariah Homestay, which previously had not studied much Traditional Dimension theory. This research method uses qualitative research methods. The results of the study show that quality values, price values, emotional values ??and social values ??affect customer satisfaction in village sharia homestays. Borobudur language, traditional theory dimension. Customer satisfaction is the part that relates to the creation of customer value. Because the creation of customer satisfaction means providing benefits for the company, namely, including the relationship between the company and its customers to be harmonious, providing a good basis or creating customer satisfaction and forming a word of mouth recommendation that is profitable for the company, resulting in interest from customers to buy or use the company's services The traditional dimension theory is really relevant for testing customer satisfaction values ??at the sharia homestay of the Language Village in Borobudur.
Pengetahuan dan Religiusitas Terhadap Niat Nasabah Menggunakan Produk Pembiayaan Pada Bank Wakaf Mikro Rizki Yati, Heliana; Purwanto; Nur Alfianto, Achmad
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.v3i3.719

Abstract

This study aims to analyze the impact of knowledge and religiosity on customers' intentions to use financing products at BWM. This type of research is quantitative research using data collection techniques through questionnaires. The population of this research is BWM Syubbanul Wathon Maslahah Magelang customers. The research sample is BWM Syubbanul Wathon Maslahah Magelang customers using 136 customers. The data analysis technique uses the multivariate statistical method of Structural Equation Modeling (SEM) using Particle Least Square (PLS) and is calculated through the Warp PLS 6.0 computer program. The sampling technique used purposive sampling. The results of this study are that there is a positive influence of knowledge and religiosity on financing intentions at BWM.