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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 238 Documents
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Pengaruh Terhadap Kepuasan Kerja Pegawai Di Dinas Perindustrian Dan Perdagangan Kabupaten Tapanuli Tengah Rosmaita Ambarita; Leli Sudarma; Rizky Amelia; Aini Pandiangan; Seriana Veronica Siburian; T. Ahmad Helmi; 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.v3i3.720

Abstract

This research aims to find out the influence jointly or partially between competence, communication and organizational culture to the performance of the Workers at the Dinas Pemberdayaan Masyarakat dan Desa Kabupaten Labuhanbatu. This research uses descriptive qualitative method using primary and secondary data. The population is the workers of the company. Forty workers become the sample of this research. Data analysis technique used is linear regression which shows that from the three independent variables applied to the regression model (competence, communication and organizational culture). Competence is significant for 0,000 which can be concluded that competence affects performance (hypothesis 1 accepted). Communication has significant value 0,011 which can be concluded that communication affects performance (hypothesis 2 accepted). Organizational culture variable has significant value 0,459 which means that organizational culture not influences performance (hypothesis 3 rejected). Research results show that competence, communication and organizational culture all positively influence the performance of the workers. It can be proven using the result of regression statistic test with probability value 0,000 obtained which is lower than ? (?=0,05). So, it can be said that competence, communication and organizational culture influence positively the performance of the workers. Thus, hypothesis 4 accepted.
Pengaruh Kompetensi, Kecerdasan Emosional Dan Budaya Kerja Terhadap Kinerja Pegawai Badan Pengelolaan Keuangan, Pendapatan Dan Aset Robertho Duran Situmorang; Thamrin Sihombing; Muhammad Raja Inal Siregar; Musjamiri; Wawan Samudra; Supriadi; Ismail Nasution
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.v3i3.721

Abstract

Problem of this study what is influence of competency on performance. What is influence of emotional intellegence on performance. What is influence of   job culture on performance. What is influence competency, emotional intellegence and job culture on performance. The purpose of this study to determine and analyze the effect of competency on performance. Determine and analyze the effect of emotional intellegence on performance. Determine and analyze the effect of job culture on   performance. Determine and analyze the effect of competency, emotional intellegence and job culture on   performance.  Sample in the study is 54 employees. Data analysis techniques used in this study is descriptive analyze and multiple linear regression analysis. The results of the study indicate    competency has a positive and significant effect on performance. Emotional intellegence has a positive and significant effect on   performance. Job culture has a positive and significant effect on performance.  Competency, emotional intellegence and job culture has a positive and significant effect on   performance.
Pengaruh Motivasi Kerja, Komitmen Organisasi Dan Pengembangan Terhadap Kinerja Pegawai Badan Pengelola Keuangan Dan Aset Kabupaten Serdang Bedagai Suci Hardiyanti; Sintong Naek Halashon Hutasoit; Sumuntul Martahan H. Sipahutar; Siwan; Uti Pennia; Nilawati Nasti; Neni Sriwahyuni
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.v3i3.722

Abstract

This formula research internal issue is how influence job motivation on employees performance. How influence of organization coomitment xx on employees performance. How influence of    development on employees performance. How influence of    job motivation, organization coomitment, and development  on employees  performance. This research target is to for know influence and analyze of   job motivation on employees performance. For know influence and analyze of organization coomitment on employees performance. For know influence and analyze   development on employees performance. For know influence and analyze job motivation, organization coomitment and development on employees performance. Sample in this research amount to 39 employees. Technique analyze data which used in this research is analysis of regresi multiple linear. This research result explain of job motivation effect positive and significant on employees performance. Organization coomitment effect positive and significant on employees performance. Development effect positive and do not significant on employees performance.  Job motivation, organization coomitment, and development effect and positive and significant on employees performance.
Pengaruh Kematangan Pegawai, Budaya Organisasi Dan Disiplin Kerja Terhadap Kinerja Pegawai Dinas Pekerjaan Umum Dan Penata Ruang Mianto Junardi Pardosi; Riwansyah; Rizki Fauzan; Ismail Pahmi Rangkuti; Mawaddah Pardede; Supar Wasesa; 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.v3i3.723

Abstract

Problem of this study is how influence of employees maturity on employee’s performance. How influence of organization culture on employee’s performance. How influence job dicipline on employee’s performance. How influence of employees maturity, organization culture and job dicipline on employee’s performance. The purpose of this study to determine and analyze the effect of employees maturity on employee’s performance. Determine and analyze the effect of organization culture on employee’s performance. Determine and analyze the effect of job dicipline on employee’s performance. Determine and analyze the effect of employees maturity, organization culture and job dicipline on employee’s performance. Sample in the study is 54 employee’s. Data analysis techniques used in this study is descriptive analyze and multiple linear regression analysis. The results of the study indicate employees maturity variable has a positive and significant effect on employee’s performance. Organization culture variable has a positive and significant effect on employee’s performance.  Job dicipline variable has a positive and significant effect on employee’s performance. Employees maturity, organization culture and job dicipline variable’s has a positive and significant effect on employee’s performance
Pengaruh Kepemimpinan, Disiplin Kerja, dan Remunerasi Terhadap Semangat Kerja dan Implikasinya pada Kinerja Ahmad Zaini; Gunistiyo; Dien Noviany Rahmatika
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i1.357

Abstract

The purpose of this study is to determine the influence of leadership on morale, the influence of work discipline on morale, the effect of remuneration on morale, the influence of leadership on employee performance, the influence of work discipline on employee performance, the effect of remuneration on employee performance, the influence of morale on employee performance, the significance of morale in mediating the influence of leadership on employee performance, significance morale in mediating the influence of work discipline on employee performance, the significance of morale in mediating the effect of remuneration on employee performance. The subjects of this study were employees of Perumda Air Minum Tirta Baribis Brebes Regency totaling 167 employees. The technique used to collect data in this research is a questionnaire. The data analysis methods used in this study are instrument validity and reliability tests, descriptive statistics, quantitative analysis, and mediation tests (sobel test). Some conclusions that can be drawn from this study are that leadership, work discipline, and remuneration affect morale. Leadership, work discipline, and remuneration affect employee performance. Morale is able to significantly mediate the influence of leadership, work discipline and remuneration on employee performance.
Pengaruh Motivasi Kerja, Kepuasan Kerja, dan Komitmen Organisasi Terhadap Kinerja Pegawai Melalui Disiplin Kerja Sebagai Mediator Yeni Dwi Hastuti; Tabrani; Roberto Akyuwen
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i1.396

Abstract

The employee’s performance is the very important for the goal achievement on an organization. The purpose of this study was to examine and analyze the effect of work motivation, job satisfaction, and organizational commitment on employee performance through work discipline as a mediator at the Tegal City Diskominfo. This research method uses a quantitative research approach. The analysis process with a sample of direct observation with 49 respondents. The instruments used in this study using questionnaires. The questionnaire has been tested for validity and reliability. The research analysis uses Structural Equation Modeling (SEM). Based on the results of the analysis, it can be concluded that work motivation, job satisfaction, and organizational commitment has a significant and positive effect on employee work discipline. Furthermore, work discipline has a significant and positive effect on employee performance. While work motivation and job satisfaction have no effect on employee performance. The organizational commitment is known to have a significant and positive effect on employee performance.
Kajian Kepemilikan Keluarga pada Perusahaan Initial Public Offering Tahun 2022 di Bursa Efek Indonesia Gadeng, Tarmizi; Rusnaidi; Zulkifli Umar; Sofia, Ayya
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 1 (2023): July 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i1.828

Abstract

This researcher aims to examine family ownership in companies that have an Initial Public Offering in 2022 on the Indonesian Stock Exchange. This study includes the characteristics of family ownership, the portion of family ownership either directly or indirectly, and the ultimate beneficial owner. This type of research is qualitative. This study observes companies that have Initial Public Offerings on the Indonesia Stock Exchange in 2022, totaling 15 companies. The data used in this study is secondary data, namely in the form of company prospectus reports published on the Indonesia Stock Exchange. The data analysis technique used is descriptive method. The results of this study found that 9 out of 15 companies that had an Initial Public Offering on the Indonesia Stock Exchange in 2022 were owned by families, either directly or indirectly. Ownership by the family, namely having the characteristics of a married couple, and siblings. The portion of family ownership dominates in the 9 companies observed, ownership is owned directly or indirectly through other companies formed. Likewise, the ultimate beneficial owner of the company is dominated by family ownership.
Peran Moderasi Kepemilikan Asing terhadap Hubungan Penjualan kepada Pihak Berelasi dengan Nilai Perusahaan Nadiya; Ermad M J; Gebrina Ridzqy, Syiva
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 1 (2023): July 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i1.856

Abstract

This study aims to examine the role of foreign ownership in the relationship between sales to related parties and firm value. The population in this study are raw goods sector companies listed on the Indonesian Stock Exchange from 2021 to 2022, totaling 192 companies. The sample in this study was selected with certain criteria. The criteria are companies that have foreign ownership, make sales transactions to related parties, and are listed on the Indonesian Stock Exchange consecutively during the observation period. The final sample is 21 companies and with 42 observations. The data collection technique used in this research is documentation. The technique is to collect company financial report data and idx publication reports in the form of idx statistics yearly to find out the value of the company. The analytical method used in this study is moderated regression analysis with the EGLS (cross-section random effects) panel method with the help of the Eviews application. The results of this study found that sales to related parties had no significant effect on firm value. This can be seen from the significant value, which has a higher significant level (0.8374 > 0.05). Foreign ownership only has the potential to moderate (homologizer moderated) the relationship between sales to related parties and company value. This can be seen from the significant values of the interaction variables which are also greater than the significant level (0.7052 > 0.05).
Analisis Pengaruh Penjualan dan Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021 Dwi Ermayanti Susilo; Cindy Leo Rensha
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 1 (2023): July 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i1.961

Abstract

The reason for this exploration is to find out what deals and records receivable turnover mean for benefit in assembling organizations that are recorded on the Indonesia Stock Trade from 2017 to 2021. With deals and records receivable turnover filling in as the free factors and productivity as proxied by Net revenue filling in as the reliant variable, this study utilizes a quantitative exploration approach. The data wellsprings of this assessment are discretionary and fundamental data. This study utilized a purposive examining system to choose 27 assembling organizations and 135 information tests from among the organizations that were recorded on the Indonesia Stock Trade somewhere in the range of 2017 and 2019. Numerous direct relapse was the method of information examination used in this study. The results showed that somewhat bargains on a very basic level influence efficiency and records receivable turnover moreover through and through influence benefit. Benefit is influenced at the same time by deals and records receivable turnover.”
Akuntan dan Akuntansi Dalam Peran Cipta Realitas Sosial dengan Nilai-Nilai Etika Nursanty, Ida Ayu Nursanty; Endang Kartini; Yusi Faizatul Octavia; Baiq Desthania Prathama
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 1 (2023): July 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i1.989

Abstract

This study aims to examine accountants and accounting in the role of creating social reality with ethical values. This research uses a spiritualist-rationalist paradigm. The researcher highlights that when the social reality that is created is a social reality that is dry with ethical values, then this kind of social reality will have a big influence in shaping individual behavior to behave the same as the "color" of social reality that binds it, namely behavior that is dry with ethical values. (non-ethical behavior). This behavior can of course change if the social reality that surrounds it, namely social reality which is loaded with ethical values, is very conducive to directing this behavior towards ethical behavior. An accountant with a dynamic mind can make big changes in his profession. This study uses contemplation and deconstruction approaches. The contemplation approach is to carry out a rational thought involving "conscience" about the reality created by modernity. And carrying out deconstruction means inserting "the other" (which so far in modernism's view is in a marginal position) into an orbit that must or obeys, is taken into account is something that really needs to be done in the field of accounting. Contemplation and deconstruction can help accountants to make accounting changes more humane.

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