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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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Analisis Pengaruh Struktur Modal dan Kinerja Keuangan Terhadap Nilai Perusahaan Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021 Marsalena; Lakoni, Idham; Safrianti, Sintia
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.v4i1.993

Abstract

This study aims to analyze the effect of the company's capital structure and financial performance on company value in banking companies listed on the IDX for the 2019-2021 period. This study uses associative, namely research that aims to determine the relationship between two or more variables. The samples used in this study were 28 banking companies listed on the IDX for the period 2019 – 2021. To test the existing hypotheses in the study the researchers used two statistical tests, namely the partial test (T test) and the Simultaneous Test (F Test). The data analysis used in this research is descriptive analysis. Based on the results of the t test, the significance value of the DAR, DER, LDAR, LDER, ROA, and ROE variables was <0.05 and the significance value of the NPL variable was > 0.05. Meanwhile, the results of the f test of all independent variables obtained a significance value of F (0.000) <0.05. The results of the study can be concluded that capital structure and financial performance partially and simultaneously have a significant influence on company value in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. This research is expected to be one of the additional references for similar research. For further research, other variables may be used which may affect firm value but have not been discussed in this study.
Pengaruh Penerapan International Financial Reporting Standards (KFRS) Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Karolina, Cici Endah Karolina; Nasution , Afrina; Nasution , Lini Elisyah; Hutagalung , Debora Elysa; Olivia, Hastuti
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.v4i1.1008

Abstract

This study aims to examine whether there is an effect of IFRS implementation on financial reports listed on the IDX, especially on company value in the capital market. This study uses the Chow test. The research population is companies that are included in the Food and Beverage industry in the period 2017-2021. The research sample was determined using purposive sampling. Processing was carried out by grouping the data into before the application of IFRS and after the application of IFRS. This research method is quantitative, data processing uses SPSS 26. The research variables measured are Net Profit Margin (X1), Price Book Value (Y). From the research results, it can be concluded that firm value in the Food and Beverage industry is affected by the application of IFRS.
Pengaruh Literasi Keuangan, Gaya Hidup, Kontrol Diri, dan Sikap Keuangan terhadap Pengelolaan Keuangan FEB UNESA Abid Rabbulizat Rajendra Ekofani; R.A. Sista Paramita
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.v4i1.1022

Abstract

This study aims to identify the influence of financial literacy, lifestyle, self-control, and financial attitudes on the financial management of active students in the Faculty of Economics and Business at Surabaya State University. This is a quantitative research study, and the data used are primary data. The sampling method used is purposive sampling. The population of this study is all active students in the Faculty of Economics and Business at Surabaya State University for the academic year 2022-2023, totaling 4,401 students. The total sample size used is 110 students. The analysis method used is multiple linear regression. The result show that financial literacy has a positive and significant influence on students' financial management. Lifestyle does not have an influence on students' financial management. Self-control has a positive and significant influence on students' financial management. Financial attitudes do not have an influence on students' financial management. The coefficient of determination is 0.456 or 45.6 percent, indicating that financial literacy, lifestyle, self-control, and financial attitudes account for 45.6 percent of the variation in financial management, while he remaining 54.4 percent is influenced by other variables such as parental income, family environment, and financial education within the family, which are not included in this study.
Persepsi Generasi Milenial Terhadap Kualitas Pelayanan Tracking System pada Jasa Pengiriman JNE Hadi, Abdul; Resista Vikaliana
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.v4i1.1027

Abstract

One of the freight forwarding or logistics service companies that utilizes it is PT Titipan Kilat Jalur Nugraha Ekakurir (JNE). Not only about service, logistics companies must also pay attention to the timeliness of delivery of goods that are carried out, delivery time is the period of time the customer orders the product until it arrives in the hands of the consumer himself. The research aims to determine the effect of the quality of the tracking system service on JNE delivery services on the satisfaction of the millennial generation in Bekasi Regency and to study the effect of service quality on JNE delivery services on the satisfaction of the millennial generation in Bekasi Regency. Data collection was carried out using questionnaires, observation and library research. While the data collected was analyzed by validity test, reliability test, normality test, simple linear regression test, correlation coefficient test, coefficient of determination test and hypothesis test T. The results of the research conducted were the perception of the millennial generation on the variable perception of the service tracking system that provide experience to know the position of the goods is very good. It can be seen from the value obtained, which is 4.22 with a very good interpretation. The attitude of the JNE courier on the perception variable also shows a good value of 4.13 with a good interpretation. The quality of service at JNE is still lacking, as can be seen from the indicator of the facilities provided by JNE with a value of 3.57, although the interpretation is good, it still needs to be improved so that it is better than its competitors.
Pengaruh Layanan Digital Mobile Banking dan Kepuasan Nasabah terhadap Loyalitas Nasabah Bank Syariah Indonesia Dika Setiagraha; Ilham Prawidi Sakti; Batin, Mail Hilian
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.v4i1.1029

Abstract

This study aims to determine digital services in the form of mobile banking services and customer satisfaction and how they impact loyalty for Bank Syariah Indonesia (BSI) customers. The method used uses Partial Least Square (PLS) as a data analysis method in order to find out how far the role of digital mobile banking services can affect customer loyalty. The research sample was obtained from 100 customers of Bank Syariah Indonesia in Palembang city. The results of this study indicate that the mobile banking service variable (X1) has no effect on customer loyalty (Y). On the other hand, in terms of customer satisfaction (X2), its role influences customer loyalty (Y). The customer loyalty variable is 0.693 or 69% which is interpreted to mean that the magnitude of the factors influencing customer loyalty of Bank Syariah Indonesia Palembang can be explained through digital mobile banking services and customer satisfaction. Meanwhile, the remaining 31% can be explained by other factors.
Pengaruh Word of Mouth, Influencer dan Personal Selling Terhadap Keputusan Pembelian Konsumen Pisang Keju Bengkulu Ayu Ningsih, Nofri Tri; Puspita, Venny; Safrianti, Sintia
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.v4i1.1030

Abstract

Business people are required to be able to attract consumer purchasing decisions so that their business can develop so that they can achieve success. In attracting consumer purchase decision attitudes, business people must pay attention to word of mouth, influencers and personal selling. The purpose of this study was to determine the effect of word of mouth, influencers and personal selling on consumers' purchasing decisions of Bengkulu Cheese Bananas. This study uses a quantitative method with an explanatory approach. The population in this study were all consumers who shop at Banana Cheese Bengkulu with a total sample of 190 respondents. The sampling technique in this study is accidental sampling technique. Then for the analytical method used is multiple regression analysis. To test the hypothesis, researchers used the T test and F test with the help of SPSS. Based on the results of research and analysis, it shows that word of mouth, influencer and personal selling variables have a positive and significant effect on consumer purchasing decisions at Banana Cheese Bengkulu. The results of multiple linear regression, from variable X1 (word of mouth), variable X2 (influencers), variable X3 (personal selling) are considered to be able to increase consumer purchasing decisions. The results of this study can be concluded that word of mouth, influencer and personal selling variables have a positive and significant effect on consumer purchasing decisions at Banana Cheese Bengkulu
Pengaruh Kualitas Produk Terhadap Minat Beli Pakaian Second Import Jan , Radlyah Hasan; Niu , Fitri Ayu Lestari; Paputungan, Ayu Rosanti; Hasan, Faradila
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.v4i1.1041

Abstract

The purpose of the study was to determine the effect of product quality on the interest  in buying second-import clothes  in students of the Faculty of Economics and Islamic Business IAIN Manado. The research method used in this study is quantitative,  data collection techniques using questionnaires distributed through google form then sampling techniques using probability sampling techniques  with a total sample of 68 people taken based on the slovin formula then the data is processed using SPSS version 26. Data analysis in this study is simple linear regression. The results obtained a simple linear regression equation, namely Y = 0.643 + 0.494X, this shows that the product quality variable has a positive effect on the variable of buying interest. This is evidenced by the results of the t test where it is known that the calculated t value is 15.256 or greater than the table t  value of 1.996 then the value (Sig) is 0.000 or smaller than 0.05. Then in the results  of the coefficient of determination test, it is known  that the R Square value is  0.779, the value illustrates  that the contribution of product quality variables to the buying interest variable is 77.9%. While the remaining 21.1% was influenced by other variants that were not studied in this study. So it can be concluded that there is an influence between the quality  of second-import clothing products on the  buying interest of students  of the Faculty of Economics and Islamic Business IAIN Manado who tend to prioritize dressing styles when doing activities on campus so that in supporting the appearance of using second-imported clothes  is one alternative.
Pengaruh Store Atmosphere, Price Discount dan Sales Person Terhadap Implusive Buying Aprilino Anlian, Dava; Riyanto, Kuwat
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.v4i1.1044

Abstract

The purpose of this study was to examine the effect of store atmosphere, price discount, and sales person on impulsive buying on Indomaret consumers. This research includes descriptive quantitative research, with the form of a causal relationship because this research aims to determine the causal relationship between variables. The method used is quantitative method. The population in this study were all people who had bought or shopped in the city of Bekasi Indomaret, so the nature of the population was non-probability sampling, and in this study the sample taken by researchers was 100 respondents. Data collection techniques using questionnaires and literature studies. in this study, data processing tools were used in the form of computer software, namely the SmartPLS (Partial Least Square) version 3.0 program. The analysis method used is outer model analysis (convergent validity, discriminant validity, and reliability test (Cronbach's alpha and composite reliability)), inner model analysis (R-Square value test), and hypothesis testing. The results of this study are Variable Store Atmosphere has no effect on Impulsive Buying, Variable Price Discount has a positive and significant effect on Impulsive Buying, Variable Sales Person has a positive and significant effect on Impulsive Buying, and Variable Store Atmosphere, Price Discount, Sales Person has a positive effect on and Impulsive Buying.
Mengukur Kinerja Keuangan Menggunakan Eva dan Rasio Aktivitas Pada Industri Farmasi Setelah Holding BUMN Mokoginta, Rena Mustari
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.v4i1.1052

Abstract

A company's financial performance, as based on value-added, can indicate its capacity to enhance the well-being of investors or shareholders. One of the notable accomplishments of firm management in financial management is the attainment of efficient financial performance through the optimal utilisation of company resources. This study aimed to measure the financial performance of the pharmaceutical industry after holding BUMN, utilising the EVA and activity ratios as measurement instruments. This study employed a descriptive analysis methodology to depict a symptom or scenario in its current state during this research without engaging in hypothesis testing. The study was conducted at PT Kimia Farma Tbk and PT Indonesia Farma Tbk, publicly listed on the Indonesia IDX. This data was selected using the documentation method and was analysed using EVA and Efficiency Ratio analysis instruments. The findings indicated that PT Indofarma Tbk financial performance could generate value added after holding BUMN in 2020 and 2021. On the one hand, PT Kimia Farma Tbk demonstrated the creation of value added after holding BUMN in 2021 and 2022. In addition, the findings indicated that the operational efficiency of PT Indofarma and PT Kimia Farma Tbk improved significantly after holding BUMN in 2021, as revealed by their enhanced financial performance.
Pengaruh Brand Ambassador, Promosi dan Harga Terhadap Keputusan Pembelian Sintia, Arna; Riyanto, Kuwat
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.v4i1.1085

Abstract

The purpose of this study was to determine the effect of brand ambassadors, promotions, and prices on consumer purchasing decisions at Kopi Kenangan in North Cikarang. This type of research uses descriptive and verification methods which are carried out through data collection in the field. The research location was carried out in North Cikarang, precisely at Kopi Kenangan. The population is non probability sampling, so the technique for taking respondents is incidental. The sample used in this study was 100 people, namely all customers who visited Kopi Kenangan in North Cikarang and had purchased coffee or drinks sold at Kopi Kenangan outlets. The data collection used in this study was a questionnaire whose score was determined using a Likert scale. The data analysis method uses SmartPLS which is carried out in 3 (three) stages, including outer model analysis, inner model analysis, and hypothesis testing. The results of the study show that brand ambassadors  have a significant effect on purchasing decisions. Meanwhile, promotions have a significant influence on purchasing decisions. Brand ambassador, promotion, and price variables have an effect of 47.6%, where the remaining 52.4% is influenced by other variables outside of this study.

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