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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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Pengaruh Electronic Word Of Mouth Terhadap Keputusan Pembelian Minuman Kopi Yoga Prasetyo; Weny; Tasik Utama
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 3 (2024): March 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i3.1493

Abstract

Electronic Word of Mouth (e-WOM) has a very influential or effective role in the survival of an industry. Because word of mouth can spread widely quickly and is trusted by potential consumers. Spreading word of mouth can not only be done by conveying information through word of mouth communication, but can also be disseminated via existing internet social media. The aim of this research is to find out whether Electronic Word of Mouth influences purchasing decisions at Fortunate Coffee Medan. While the method used in this research is an associative quantitative method, the data collection method used by researchers is a questionnaire. In this study the population was approximately 500 in the last 2 months, therefore the sample obtained was 84 respondents using the Slovin formula. From the results of the normality test, it is known that the significance value is 0.049 > 0.05, so it can be concluded that the residual value is not normally distributed. Based on the results of the coefficient of determination test, it was found that the E-WOM variable influenced the purchasing decision variable by 44.9%, while the remaining 55.1% showed that the purchasing decision variable was influenced by other variables. Based on the results of the F test, it was found that the fcount value for variable So it can be concluded that H0 is rejected and Ha is accepted, meaning that the E-WOM variable has a significant influence on purchasing decisions at Fortunate Coffee Medan.
Karakteristik Eksekutif, Intensitas Modal dan Faktor Lain Terhadap Agresivitas Pajak Baihaqi, Faza Naufal Rifanda; Sutrisno, Paulina
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 3 (2024): March 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i3.1534

Abstract

The aim of this research is to obtain empirical evidence regarding the influence of executive characteristics, capital intensity, company size, institutional ownership, independent commissioners and audit committees on tax aggressiveness. This research is quantitative research, using secondary data obtained from the financial reports of public companies listed on the Indonesia Stock Exchange. The sample for this research is manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The sample was selected using a purposive sampling method. The research hypothesis was tested with fixed effect panel data with the help of STATA software. The results of this research show that capital intensity has a negative effect on tax aggressiveness, because companies with high capital intensity will have high depreciation expenses which can reduce the company's tax burden. Meanwhile, executive characteristics, company size, institutional ownership, independent board of commissioners, audit committee have no effect on tax aggressiveness.
Analisis Pelatihan dan Disiplin Kerja Terhadap Kinerja Karyawan Badan Penghubung Provinsi Kalimantan Timur Pribadi, Gilang; Elmira Siska; Purwatiningsih
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 3 (2024): March 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i3.1639

Abstract

The East Kalimantan Provincial Liaison Agency in Jakarta still faces problems in terms of employee discipline. Although a number of job trainings have been conducted, Even though a number of job trainings have been carried out, improvements in measuring employee performance based on the 2022 performance report have not been fully achieved.This research aims to determine the effect of work training and work discipline partially or simultaneously on employee performance.The research method used is a quantitative method with a sampling technique using an online questionnaire which is measured using a Likert scale with a total of 55 respondents.Distribution of questionnaires was carried out in October – November 2023. Data processing was carried out with the help of SPSS software.The research results show that based on the t test, partially job training (X1) has a positive and significant effect on employee performance (Y) with a calculated t value of 7.599 > t table is 2.007 and a significance value of 0.000 < 0.05.Work discipline (X2) partially has a positive and significant effect on employee performance (Y) based on the t test with a calculated t value of 3.776 > t table is 2.007 and a significance value of 0.000 < 0.05.Based on the F test, work training (X1) and work discipline (X2) simultaneously have a positive and significant effect on employee performance (Y) with a calculated F value of 43.399 > Ftable is 3.171 and a significance value of 0.000 < 0.05.
Analisis Perbandingan Risiko Pembiayaan Murabahah dan Mudharabah Baitul Maal Nur Rochmah, Eva; Fitriyani, Yeny; Purwanto
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 3 (2024): March 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i3.1666

Abstract

This research compares murabahah and mudharabah financing risks at the Baitul Maal wat Tamwil (BMT) Tumang Tegalrejo Branch. This research aims to understand the risks associated with both financing models in microfinance institutions. Qualitative methods are used to answer research objectives. Research data was collected through direct interviews with BMT Tumang Tegalrejo Branch managers so that researchers could get a direct view of the risks faced in murabahah and mudharabah financing. Data analysis uses descriptive analysis techniques. The results of the analysis provide evidence of differences in risk between the murabahah and mudharabah financing models. Understanding the risks of Sharia financing can provide a strong basis for developing risk management strategies that are more effective in providing such an important contribution. This research enriches the literature on risks in Sharia microfinance financing institutions.
Penentuan Margin Pembiayaan Murabahah Pada Pembiayaan Murabahah di Baitul Maal Wa Tamwil Khasanah, Uswatun; Pudail, M; Fitriyani, Yeny
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 3 (2024): March 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i3.1680

Abstract

This research is motivated by the condition that sharia cooperatives promise a fairer operational system in determining margins. New products such as murabahah contracts are increasingly appearing, including at BMT Nusa Umat Sejahtera, although there are still concerns in the community regarding their optimal implementation. Research problems include the process of determining the murabahah financing margin, the method for calculating the murabahah financing margin, and the main factors that influence the determination of the murabahah financing margin. This research aims to understand the process of determining margin, the method for calculating murabahah margin, and the factors considered in determining margin. The method used was qualitative, the resource persons in this research were 3 manager informants and also admin from BMT Nusa Umat Sejahtera. Research findings show that the murabahah financing margin calculation method uses a flat method, where the margin is fixed throughout the financing period. Factors that influence the determination of murabahah financing margins include the financing process, margin percentage based on collateral, risk and negotiation, while the financing term does not have a significant effect on determining margins at BMT Nusa Umat Sejahtera.
Analisis Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM Wan Fachruddin; Arnita, Vina; Andini Puspita Sari
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 1 (2024): July 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i1.1830

Abstract

Micro, Small and Medium Enterprises (MSMEs) play a pivotal role in driving Indonesia's economy due to their ability to adapt to rapid market changes, an advantage that large corporations lack. Supporting MSMEs is vital to ensure their sustainable growth, while opening up more business and employment opportunities. This research adopted a qualitative approach and was conducted in Pari City, focusing on MSMEs as the research subjects. Data were collected through observations, interviews, and documentation, then analyzed using reduction, presentation, and conclusion techniques. Despite this, Kota Pari's Gula Merah MSMEs still face obstacles in financial management, especially related to the unavailability of financial reports in accordance with standards. Financial management is also still inadequate, with the lack of accounting recording practices, indicating a lack of understanding of the importance of systematization in financial recording and reporting. Although efforts have been made to monitor trade receivables, there is no record of cash disbursements, potentially resulting in a lack of control over business cash flow. Based on the existing financial statements, it can be concluded that the financial statements of Pari City MSMEs do not fully comply with the Micro and Small Financial Accounting Standards (SAK EMKM), still relying on the cash basis. Further efforts are needed to improve the financial management of MSMEs to ensure better business sustainability and growth.
Public Debt Burden and Corruption in Developing Countries Rida Srihadiastuti; Mahjus Ekananda
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 1 (2024): July 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i1.1981

Abstract

The burden of public debt and the spread of corruption are economic development issues because they can hinder growth in the long term. However, based on theories and empirical reviews, the influence of both on economic growth is still ambiguous and inconclusive, because they can decrease or increase economic growth. This study aims to investigate the dynamic effect of public debt burden and corruption on economic growth in developing countries - where they have difficulty paying debt installments and the prevalence of corruption is higher compared to developed countries. Therefore, in this study the Pooled Mean Group-Autoregressive Distributed Lag (PMG-ARDL) method was used to see: the relationship between economic growth and public debt service and corruption in the long term, short-term adjustments of each variable to long-term balance (cointegration), and to see how fast these variables adjust to the long-term if a shock occurs. We use panel data from 41 developing countries, the observation period is from 2002 to 2021. The results show that the public debt service is detrimental to economic growth in both the short and long term. Corruption harms economic growth in the long term, but can increases it in the short term. Corruption exacerbates the negative impact of public debt service on economic growth in the long term.
Apakah Perilaku Disfungsional Audit Penting dalam Kaitannya dengan Kualitas Audit Internal? Muhammad Irsan Nasution; Yulisfan
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 1 (2024): July 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i1.1982

Abstract

The purpose of this study is to investigate, evaluate, and gather empirical data regarding the potential effects on internal audit quality of premature sign-off, underreporting time dan reducing audit procedure. Internal auditors in North Sumatra's provinces, districts, and cities make up the research's population. Primary data obtained via questionnaires is what was used. A Google Form was used to collect the data. The Smart PLS application is used for hypothesis testing. This study's data analysis approach makes use of multiple linear regression analysis. The findings of this study offer significant insights for inspectorates, as well as province, district, and local governments in North Sumatra regarding the elements that contribute to dysfunctional audit behavior. Today's auditors must devise standards and broaden their audit procedures in order to sufficiently oversee entity activities. According to the study's findings, there was a negatively considerable impact on internal audit quality from premature sign-off, underreporting time dan reducing audit procedure. The research's findings support the theory that was put forth and are consistent with it.
Pengaruh Citra Merek, Kualitas Produk dan Promosi Terhadap Keputusan Pembelian Pada Produk Skincare Avoskin Nenik Diah Hartanti; Hendri Rahmayani Asri; Ekaning Setyarini; Budi Santoso
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 1 (2024): July 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i1.1985

Abstract

The skincare business is currently growing rapidly. With more and more new skincare brands emerging, the competition among skincare product entrepreneurs is becoming increasingly fierce. The purpose of this research is to determine and analyze the influence of brand image, product quality, and promotion on the purchasing decisions of Avoskin skincare products both simultaneously and partially. The research method used is quantitative. The population in this study consists of female consumers who have purchased Avoskin skincare products at least once. The sample size set is 150 respondents. The analysis method in this research uses primary quantitative data, with the following tests conducted: validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, T-test, F-test, and coefficient of determination using SPSS statistical testing tools. The sampling method used in this research is non-probability sampling with a purposive sampling technique. The results of the study show that partially, the Brand Image variable affects the Purchasing Decision with a significance value of 0.000 < 0.05 or a t-value of 3.854 > t-table of 1.984. Product Quality affects the Purchasing Decision with a significance value of 0.001 < 0.05 or a t-value of 3.558 > t-table of 1.984. Promotion partially affects the Purchasing Decision with a significance value of 0.000 < 0.05 or a t-value of 5.297 > t-table of 1.984. Simultaneously, Brand Image, Product Quality, and Promotion affect the Purchasing Decision with a significant value of 0.000 < 0.05.
Pengaruh Digitalisasi Terhadap Efisiensi dan Efektivitas Proses Akuntansi Pada Koperasi Pesantren Anshari, Muhammad Irham; Rola Manjaleni
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 1 (2024): July 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i1.1997

Abstract

This study aims to identify the effect of digitalization on the efficiency and effectiveness of accounting processes. The rapid development of information technology in the current 5.0 era increases business productivity and efficiency. Globalization and digitalization are changing the way people do things. The increasing number and role of cooperatives in Indonesia. However, there are still many cooperatives, especially pesantren cooperatives, that have not utilized digital technology in the accounting process. There are many cooperatives, especially pesantren cooperatives, that still use manual systems in accounting processes, such as financial recording, reporting, and data storage. This manual system is inefficient and prone to errors. This causes difficulties in financial management and decision making. This research uses quantitative methods. Questionnaires were distributed to 30 respondents to collect quantitative data from a sample of digital application users. The results of data analysis show that digitalization has a positive and significant effect on the efficiency and effectiveness of the accounting process. The effect of Digitalization on the Efficiency of the accounting process in Pesantren cooperatives in West Java is 89.4%. Meanwhile, the effect of digitalization on the effectiveness of the accounting process at Pesantren cooperatives in West Java is 88.8%. In addition, digitalization can improve the efficiency and effectiveness of the accounting process. Furthermore, the results of this study indicate that digitalization is a useful tool for pesantren cooperatives to improve the efficiency and effectiveness of the accounting process.

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