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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 Return on Asset, Debt to Equity Ratio, dan Current Ratio Terhadap Return Saham Angrawit Kusumawardani
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.v4i1.1089

Abstract

Stock return is the result obtained from the investment made by investors. Stock returns are influenced by various factors including Return on Assets, Debt to Equity Ratio, and Current Ratio. This study aims to determine the effect of Return on Assets, Debt to Equity Ratio, and Current Ratio on Stock Returns in pharmaceutical sub-sector companies listed on the IDX in 2016-2020 both simultaneously and partially. The sampling method in this study was purposive sampling of 7 pharmaceutical companies listed on the Indonesia Stock Exchange from 2016 to 2020. The data used is secondary data. The analytical method used was multiple linear regression analysis with the SPSS version 25 application tool. The results of the t (partial) test showed that the Return on Assets and Debt to Equity Ratio variables obtained significant values ??of 0.940 and 0.446 which indicated that the Return on Assets and The Debt to Equity Ratio has no effect on Stock Return partially because the significant value is > 0.05. While the Current Ratio variable obtained a significant value of 0.007 which indicates that the Current Ratio variable has a partial effect on stock returns because the significant value is <0.05. Based on the results of the F test in table 4.9 it is known that the significant probability value is 0.043 which indicates that the probability value is significant <0.05. Meanwhile, the results obtained by the F-count were 3.061 > from the F-table, which was 2.90. So it can be concluded that this shows that the variables Return On Assets, Debt to Equity Ratio, and Current Ratio have a simultaneous influence on Stock Returns.
Pengaruh Brand Image, Content Creator, dan Social Media Terhadap Keputusan Pembelian Santoso, Devira; 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.v4i1.1092

Abstract

This study aims to find out how the influence of brand image, content creator and social media on purchasing decisions (a case study on skincare somethink). By using a quantitative method, data from this study were collected from consumers or users of some think skincare products. The sampling technique uses a non-probability sampling technique with purposive sampling category, so there are 70 respondents. The analytical method used in this research is data/instrumet quality test, data quality test and hypothesis testing with the help of smartPLS 3.0 software as a tool to analyze this research. The results of this study indicate that all independent variables namely brand image, content creator and social media have a positive and significant effect on purchasing decisions. The results of the structural model evaluation test show the R-Square value of 0.681 or 68.1% of the purchasing decision variable which is influenced by brand image, content creator and social media variables. While the remaining 31.9% is influenced by other variables not used in this study.
Pengaruh Brand Personality, Brand Love dan Brand Image Terhadap Brand Advocacy Rahmawati, Oktaviya; 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.v4i1.1101

Abstract

This study aims to find out how brand personality, brand love and brand image influence brand advocacy (a case study on wardah cosmetics reviewers in the female daily forum). By using a quantitative method, data from this study were collected from consumers or users of some think skincare products. The sampling technique used a non-probability sampling technique with purposive sampling category, namely 108 respondents. The analytical method used in this study is data/instrument quality testing, data quality testing and hypothesis testing with the help of smartPLS 3.0 software. The results of this study indicate that there are only 2 independent variables namely brand love, brand image which have a positive and significant effect on brand advocacy. The results of testing the structural model evaluation are the R-Square value of 0.843 or 84.3% of the brand advocacy variable which is influenced by brand personality, brand love and brand image variables. While the remaining 16.7% is influenced by other variables not used in this study.
Determinan Pertumbuhan Laba berdasarkan Kinerja Keuangan Efa Wahyuni; Noor Muhammad Adipati
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.v4i1.1103

Abstract

The purpose of this study was to determine the effect of Current Ratio, Net Profit Margin, Total Asset Turnover, Debt to Equity Ratio, Debt to Asset Ratio, Return On Assets on Profit Growth at PT Cisadane Sawit Raya partially. This study uses a quantitative approach. The data analysis technique used in this study is the Kendall tau correlation technique. Based on the results of the study, it shows that there is an effect of the Current Ratio on profit growth at PT Cisadane Sawit Raya. These results are evidenced by the partial test results of Zcount 1.91 ?Ztable 0.9719. There is an effect of Total Asset Turnover on PT Cisadane Sawit Raya's profit growth. The partial test results of Zcount 1.33 ? Ztable 0.4082. There is an effect of Net Profit Margin on PT Cisadane Sawit Raya's profit growth. The partial test results of Zcount 1.33 ? Ztable 0.4082. There is no effect of Debt to Equity Ratio and Debt to Asset Ratio on PT Cisadane Sawit Raya's profit growth. The partial test results are Zcount -1.91 ? Ztable 0.0281 and the partial test results are Zcount -1.91 ? Ztable 0.0281.
Prediksi Volatilitas Indeks Harga Saham Gabungan Menggunakan GARCH Jange, Beno
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.v4i1.1122

Abstract

This study aims to determine the Volatility Prediction of the Indonesia Composite Index using GARCH. GARCH is a model for generating forecasts based on historical data using a function of its own past lag plus past innovations. This study uses quantitative methods. The data in this study are JKSE data for 11 (eleven) years, from 01-01-2012 to 31-12-2022. The volatility prediction is carried out for a year, namely in 2022. The results of this study indicate that the prediction accuracy is quite good with a MAPE of 17.26 percent. It was also found that volatility was quite pronounced, which rose significantly in May 2022 due to the effect of the absence of restrictions on the Eid holiday and decreased significantly in July 2022 due to the government extending the implementation of restrictions on community activities (PPKM) throughout Indonesia and dropping even more sharply due to the government increasing prices of Pertalite in September 2022.
Pengaruh Stres dan Konflik Kerja Terhadap Kinerja Eka Susilowati; Gunistiyo; 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.v3i1.405

Abstract

The purpose of this study is to determine the effect of work stress and conflict on local government’s employee performance with gender as a moderator. The primary data was gathered from 80 respondents by using a closed questionnaire. These respondents were the employees of the Government of Tegal City. The collected data was analyzed using a single regression. The first conclusion is that work stress and conflict can affect employees’ performance. Secondly, it was found that gender is able to moderate the relationship between stress and work conflict and employees’ performance.
Analisis Break Even Point Sebagai Alat Perencanaan Laba Pada Rumah Makan Berkah Cahaya di Desa Kerang Kecamatan Batu Engau Rusmiati, Rusmiati; Syam, M Yunus; Amalia, Agustin Nur
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.v3i1.449

Abstract

This research was conducted with the aim of (1) knowing the amount of rupiah for grilled chicken and beef bone soup that must be obtained to reach the break even point at the Berkah Cahaya Restaurant in Kerang Village, Batu Engau District. (2) Knowing the number of servings of grilled chicken and beef bone soup consumed must be sold to reach the break even point at the Berkah Cahaya Restaurant in Kerang Village, Batu Engau District (3) knowing the amount of sales in order to achieve the planned profit at the Berkah Cahaya Restaurant in Kerang Village, Batu Engau District. Break even point analysis or break even point which is an analytical technique to study the relationship between total costs, expected profit and sales volume. In general, this analysis also provides information regarding the margin of safety which is useful as an indication and illustration to management of how much a decline in sales can be estimated so that the business being carried out does not suffer a loss. Rumah Makan Berkah Cahaya is a small trading business that sells food and drinks. The types of products are grilled chicken and beef bone soup. The results of the analysis are as follows: BEP in 2021 for grilled chicken is IDR 69,878,371 and beef bone soup is IDR. 159,084,803 The number of portions that must be sold so that the Berkah Cahaya Restaurant does not suffer losses in 2012 for grilled chicken was 2,795 portions while for beef bone soup as many as 6,363 portions. The sales that must be achieved in order for the roasted chicken to earn a profit of IDR 100,000,000 is IDR 303,523,231 while for the beef bone soup in order to obtain a profit of IDR 80,000,000, the sales must reach IDR. 584,616,718.
Pengaruh Pemberian Insentif Terhadap Kinerja Pegawai Penyuluh Pertanian Lapangan Pada Badan Ketahanan Pangan dan Penyuluhan Kabupaten Paser Firdaus, Achmad Aprianor; Rimboko, Tegen Sayuk; Baiduri, Siti
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.v3i1.451

Abstract

The purpose of this study was to determine whether the provision of incentives affects the performance of field agricultural extension officers at the Food Security and Extension Agency, Paser Regency, East Kalimantan. From the results of research using the Simple Linear Regression method, it is known that the relationship between the provision of incentives and the performance of agricultural extension workers at the Food Security and Extension Agency of Paser Regency has a very strong influence, namely 81.2%. The magnitude of the variation in the contribution of incentives to improving the performance of field agricultural extension officers at the Paser Regency Food Security and Extension Agency was 66.0% while the remaining 34.0% was explained by other reasons not included in this study. The high percentage of other variables not included in this study, which is equal to 34.0%, which affects the performance of field agricultural extension officers at the Paser Regency Food Security and Extension Agency, can be caused by the increasing quality of its human resources, appropriate leadership management, appropriate work structure. as well as a comfortable and adequate work environment at the Food Security and Counseling Agency for Paser Regency. The benefits of this research can be used as input for those who need it, especially the Regional Government of Paser Regency and the Paser Regency Food Security and Extension Agency in an effort to improve the performance of field agricultural extension officers at the Paser Regency Food Security and Extension Agency to be used as material for evaluation and further thoughts, especially relating to the problem of incentives and the performance of field agricultural extension officers.
Persepsi Pelaku Usaha Gula Merah Atas Pentingnya Laporan Keuangan untuk Memprediksi Kelangsungan Usaha Handriyani Dwilita; Pipit Buana Sari
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.v3i3.537

Abstract

MSME problems include marketing, product development, financial management, human resource quality and technology. Managing business finance is an important point that can support maximizing the progress of MSME businesses, but not infrequently financial management does not receive special attention and tends to be ignored. One form of financial management that has been carried out is the availability of reliable business financial reports as accounting information to support financial decision making. This study aims to dig deeper into the perceptions of brown sugar business actors in 10 Kota Pari villages, Deli Serdang Regency. The research results are expected to be one of the answers that provide an overview of the condition of MSME actors and provide answers to the unavailability of financial reports for most of the MSME in Indonesia. This research is a qualitative descriptive study, using interview techniques to 10 samples selected using purposive sampling method. The results of the study revealed that overall the perception of brown sugar business actors on the importance of financial reports for predicting business continuity is still very low
Digital Marketing Strategy Wedding Planning Tools in Indonesia Rahmah, Rosyidah; Setiawan, Margareth
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.v3i3.540

Abstract

This article will give the analysis necessary to build a future digital marketing plan for Jangji, whose primary purpose is to acquire new customers on the Indonesian market. Jangji is one of the many small and medium-sized enterprises in Indonesia that is still seeking to establish a successful digital marketing strategy. The following analyses will be examined in depth. First, both external and internal research is conducted to determine the company's current market position. Second, conduct empirical research to determine the most crucial factors for wedding planners and businesses. Eleven Indonesian users of wedding planning tools receive a Google form-based semi-structured interview as part of a qualitative study methodology. This information will assist in analyzing and determining the optimal digital marketing strategy decisions. In addition, wedding planners and businesses in Indonesia that specialize in the wedding industry will be able to expand their customer base and brand recognition with the help of these findings.