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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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Dampak Perintah Atasan terhadap Kompetensi Auditor dalam menghadapi Kejujuran Profesional Yulisfan; Muhammad Irsan Nasution
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.v5i1.2035

Abstract

This study looks into how auditor competence responds to issues related to professional honesty when faced with superior orders. In order to evaluate auditor performance, a comprehensive strategy that takes into account qualitative, quantitative, and technical factors including integrity and professional honesty is required, as this study highlights. In order to preserve the quality of internal audits at the North Sumatra Regional Government, this study aims to ascertain the impact of superior’s instructions on auditor competence. This study employs a quantitative methodology with a population of auditors from North Sumatra's regencies and cities as well as the province government. A sample of 130 auditors was selected using the stratified random selection technique. Surveys were used to collect primary data, which were then analyzed using the Partial Least Square (PLS) method, which relies on the Structural Equation Modeling (SEM) equation model based on components or variations. The study's findings show that pressure or superiors' orders significantly and negatively affect an auditor's competency. The possibility that auditors will sacrifice their professional integrity in order to make the best use of their competence decreases with increasing pressure from superiors. In order to solve this issue, a number of tactical measures are suggested, such as enhancing external monitoring, guaranteeing internal audit independence, providing professional ethics training, and creating policies protecting whistleblowers. These actions should foster an atmosphere that upholds the independence and integrity of the auditors working for the North Sumatra Regional Government. Consequently, in order to uphold accountability and transparency in the use of public monies, auditors can do their tasks with the utmost integrity and professionalism. To reinforce professional integrity and increase audit effectiveness, this study offers crucial insights to financial managers, audit practitioners, and other stakeholders. A thorough grasp of the dynamics of the relationship between auditor competence and superior’s orders is anticipated to lead to a rise in awareness and cooperative efforts to support moral and high-quality auditing practices.
Pengaruh Literasi Akuntansi Dan Pemasaran Online Terhadap Keberhasilan Usaha Bagi Pelaku UMKM Ashar Basyir; Ghina Kemala Dewi; Wigiyanti
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.v5i1.2036

Abstract

Accounting literacy is the understanding of transactions that require management to make critical accounting considerations, explain financial transactions, make decisions, and justify why decisions are made as well as the consequences of management decisions. This study aims to determine the influence of applying accounting literacy and online marketing on business success and the challenges faced by SMEs (Micro, Small, and Medium Enterprises). The independent variables used in this study are accounting literacy and online marketing, while business success is the dependent variable. The sample used in this research was obtained using saturation sampling method, where all members of the entire population were used as samples. The analytical technique used in this study is multiple linear regression analysis and hypothesis testing using SPSS software v.23. The results of this study indicate that the application of accounting literacy yielded a partial t-test result with a calculated t-value of 0.880 < tabular t-value of 2.052 with a significance level of 0.387 > 0.05, thus it can be concluded that H1 is rejected which means there is no influence of Accounting Literacy on Business Success. Online marketing yielded a partial t-test result with a calculated t-value of 3.022 > 2.052 and a significance value of 0.005 < 0.05, meaning H2 is accepted which means there is an influence of Online Marketing on SME Business Success in Caringin Village. Simultaneous testing (F test) of the third hypothesis, which is that accounting literacy and online marketing influence business success, showed a significance value of 0.000 < 0.05 and an F-value of 13.119 > tabular F-value of 3.34. This indicates that both accounting literacy and online marketing variables simultaneously influence business success. This can improve financial management of SMEs, facilitate SMEs in obtaining funding, expand market reach, improve cost efficiency of SME promotion, and enhance profitability and competitiveness of SMEs.
Faktor-Faktor Yang Mempengaruhi Keputusan Nasabah Dalam Pemilihan Kredit Kepemilikan Rumah (KPR) Dimas Zaenal Arifin; Siti Aisyah; Retno Suwiyanti
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 2 (2024): November 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i2.1980

Abstract

The establishment of Islamic banks is one of the signs of the growth of the Indonesian banking industry. Sharia Home Ownership Credit (KPR) is a type of KPR that uses transactions in accordance with Islamic law. Clients who use the KPR financing facilities from Islamic banks will not experience fluctuating bank interest rates and uncertainty when obtaining home ownership credit. The purpose of this research is to determine the influence of factors such as religiosity, literacy, and costs on customers' decisions to use mortgage services at Islamic banks. This research is qualitative in nature, and the method used is a survey. Customers of Islamic banks who take out home purchase loans through the mortgage service in the Jabodetabek area are the respondents of this study. Using the non-probability sampling method, a questionnaire with a sample of one hundred people was distributed online to residents of Jabodetabek. The data analysis used is multiple linear regression analysis. Next, the data were collected with the help of SPSS Version 27. The test results show that the variables Religiosity (X1) and Literacy (X2) partially have a positive and significant impact on customers' decisions to choose mortgage services at Islamic banks (Y). Conversely, the variable Cost (X3) has a negative and significant impact on customers' decisions to choose mortgage services at Islamic banks. (Y).
Pengaruh Live Streaming Selling dan Discount Pada Tiktok Shop Rolando, Benediktus; Angelica, Natasya
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 2 (2024): November 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i2.2092

Abstract

This study examines the influence of Live Streaming Selling and discounts on Impulse Buying  behavior among Gen Z on the TikTok Shop platform. The objective of this research is to understand how these two factors can trigger impulsive purchasing decisions among young users. The type of research conducted is quantitative, with a sample of 99 respondents who are students aged 17-27 years actively using TikTok. Data collection was carried out through the distribution of questionnaires containing a Likert scale to measure respondents' perceptions. Data analysis was performed using quantitative descriptive and correlational methods to determine the relationship between the variables. The results indicate that Live Streaming Selling has a significant influence (t=2.242, p=0.027) and discounts also have a significant effect (t=2.018, p=0.046) on Gen Z's Impulse Buying  behavior. Simultaneously, both variables demonstrate a strong influence (F=29.707, p<0.05) with a determination coefficient (R²) of 0.382, indicating that 38.2% of the variation in Impulse Buying  behavior can be explained by these two factors. The implications of this research suggest that marketers need to integrate live streaming strategies with attractive discount offerings, enhance interactivity during live streaming sessions, and design discount programs tailored to Gen Z preferences. These findings also suggest the importance of maintaining live streaming content quality and timing discount offers to optimize their impact on impulse purchasing decisions.
Pengaruh Viral Marketing Shopee Affiliate, Kualitas Produk, dan Harga Terhadap Minat Beli Konsumen Shopee Rolando, Benediktus; Nur Azizah, Fitrica; Karaniya Wigayha, Carmel
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 2 (2024): November 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i2.2167

Abstract

This study aims to examine the influence of viral marketing, product quality, and price on consumer purchase intention on the Shopee e-commerce platform. Data were collected through a questionnaire-based survey involving 100 university students in the Tangerang area, using a purposive sampling approach. The data were analyzed using multiple linear regression analysis, with validity, reliability, and classical assumption testing conducted via SPSS version 26 statistical software. The results indicate that all three independent variables have positive and significant effects on consumer purchase intention, with viral marketing (t-count=6.854, p=0.0394), product quality (t-count=5.994, p=0.001), and price (t-count=6.840, p=0.000) each exceeding the t-tabel value (1.650). The F-test (F=8.932 > F-tabel=2.28) confirms the simultaneous influence of these three variables. Theoretically, this study enriches the existing literature on consumer behavior by providing empirical evidence that supports marketing theories emphasizing the importance of digital strategies, product attributes, and pricing in shaping consumer choices, particularly in the e-commerce sector. From an industry perspective, the findings highlight the critical role of viral marketing in boosting consumer purchase intention and purchase decisions, suggesting that e-commerce platforms like Shopee should continue investing in digital marketing campaigns and influencer collaborations. Additionally, the study demonstrates that maintaining high product quality and offering competitive prices are key to driving purchase decisions, providing valuable strategic insights for businesses to refine their marketing, product management, and pricing strategies.
Determinasi Loyalitas Nasabah Bank Central Asia: Perspektif Kualitas Pelayanan, Kepercayaan dan Kepuasan Salsabilla Rahma; Handayani; Eka Patriya; Andriansyah Latif
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 2 (2024): November 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i2.2219

Abstract

The objective of this study is to analyze the influence of service quality, trust, and satisfaction on customer loyalty at Bank BCA. The research employs qualitative primary data, with tests including validity, reliability, normality, multicollinearity, heteroscedasticity, multiple linear regression, R coefficient of determination, t-test, and F-test. Data for this study were gathered using a questionnaire, with valid responses collected from 100 respondents. The sampling method used is non-probability sampling with purposive sampling technique. The analytical tool used is multiple linear regression with SPSS version 22. The study results show that, in partial tests, service quality has a significance value of 0.027 < 0.05, trust has a significance value of 0.030 < 0.05, and satisfaction has a significance value of 0.000 < 0.05. Simultaneously, the test yields a significance value of 0.000 < 0.05, indicating that both partial and simultaneous tests have a significant effect on customer loyalty at Bank BCA KCU Bekasi Barat.
Determinan Minat Beli Smartphone Iphone: Perspektif Kualitas Produk, Gaya Hidup, Citra Merek, Word of Mouth, Desain Produk dan Persepsi Harga Ade Sutrisna; Komsi Koranti; Aji Sukarno; Haryono; Budi Santoso
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 2 (2024): November 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i2.2250

Abstract

A smartphone is a mobile phone equipped with advanced features and high capabilities similar to a computer. The iPhone is a product of Apple that can function as one of the flagship smartphones. The purpose of this study is to examine and analyze the influence of product quality, lifestyle, brand image, word of mouth, product design, and price perception on the purchase intention of the iPhone smartphone. This research uses primary data with testing stages that include validity test, reliability test, normality test, heteroscedasticity test, multicollinearity test, multiple linear regression, F test, t test, and coefficient of determination. Data collection was carried out using a questionnaire, with 152 respondents. The sampling method used in this study is non-probability sampling with purposive sampling technique, assisted by IBM SPSS Statistics 25 software. The results of the t-test show that the t-value is smaller than the t-table value for the following variables: Product Quality (0.318 < 1.658), Lifestyle (-0.790 < 1.658), Brand Image (0.389 < 1.658), Word of Mouth (0.988 < 1.658), and Product Design (0.808 < 1.658). These variables do not have a partial effect on the purchase intention of the iPhone smartphone in the Greater Jakarta area (Jabodetabek). However, Price Perception has a t-value greater than the t-table value (5.726 > 1.658), indicating that Price Perception has a partial effect on the purchase intention of the iPhone smartphone in the Greater Jakarta area. The results of the F test show that Product Quality, Lifestyle, Brand Image, Word of Mouth, Product Design, and Price Perception all have a simultaneous effect on the purchase intention of the iPhone smartphone in the Greater Jakarta area.
Brewing Knowledge and Revenue: Coffeeshop Management in Higher Education Settings through Business Model Canvas Fang, Liem Shiao; Singgalen, Yerik Afrianto
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 3 (2025): March 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i3.1558

Abstract

This research examines the integration of coffeeshop management into higher education curricula through Business Model Canvas methodologies, utilizing Le Café at Atma Jaya Catholic University of Indonesia as a case study. The investigation employs qualitative methodology, incorporating document analysis and participant observation, to evaluate the dual-purpose paradigm of campus-based coffee establishments functioning simultaneously as commercial enterprises and experiential learning laboratories. Findings reveal a bifurcated operational framework with distinct yet complementary value propositions: commercial hospitality services for campus stakeholders and authentic skill development opportunities for tourism students. Financial analysis demonstrates a significant maturation trajectory, with operations transitioning from consistent deficits in 2022-2023 to substantial surpluses exceeding Rp 20 million in late 2024, achieved through strategic revenue diversification across café operations (60%), consignment arrangements (20%), and event services (15%). The research identifies unique pedagogical advantages emerging from this educational-commercial integration, including enhanced practical competency development in areas traditionally challenging to address through conventional instruction. The study further establishes critical success factors for governance structures, including proportional resource allocation, integrated quality assurance protocols, and cross-functional oversight mechanisms. This comprehensive analytical framework contributes substantively to educational enterprise management literature while providing higher education institutions with implementable models for balancing academic rigor with commercial sustainability amid increasing financial constraints in contemporary educational environments.
Understanding Guest Experiences in Remote Luxury Resort: A SERVQUAL Analysis Seingo, Martha Maraka; Pontolawokang, Theresya Ellen; Singgalen, Yerik Afrianto
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 3 (2025): March 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i3.2078

Abstract

This study examines guest experiences at Nihi Resort in Sumba, Indonesia, utilizing an adapted SERVQUAL framework to analyze service quality dimensions in a remote luxury hospitality context. Through systematic analysis of guest reviews collected from TripAdvisor, the research employs a qualitative methodology incorporating open, axial, and selective coding techniques to identify patterns in service quality perception. Findings reveal that Assurance Trust is the dominant SERVQUAL dimension in this isolated luxury setting, fundamentally reconfiguring traditional service quality hierarchies. Network visualization analysis demonstrates how Assurance functions as both a direct satisfaction determinant and a mediating variable influencing perceptions across reliability, responsiveness, and empathy domains. This dimensional prioritization reflects the psychological mechanisms activated when guests engage with service providers in unfamiliar, isolated environments characterized by substantial financial investments and limited alternatives. The study contributes to hospitality literature by establishing a contextually sensitive analytical model for understanding service quality in geographically isolated luxury resorts. Strategic implications for management include prioritizing investments in staff competency development, implementing transparent safety communication protocols, and developing specialized training programs addressing cultural sensitivity and interpersonal trust development. These findings advance theoretical understanding of how geographic isolation modulates conventional service quality paradigms while providing luxury hospitality practitioners with evidence-based strategic guidance for resource allocation prioritization.
Pengaruh Kompensasi Finansial dan Kompensasi Non Finansial Terhadap Kinerja Karyawan Fadhilah, Irfan; Sri Ramadhani; Muhammad Ikhsan Harahap
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 3 (2025): March 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i3.2154

Abstract

This study aims to determine the effect of financial and non-financial compensation on employee performance, the study was conducted at PT Wahana Trans Lestari Medan Jalan Jendral Gatot Subroto Number 148 Medan Petisah. The research method used quantitative research methods, the technique of collecting data through observation, interviews, and questionnaires. The data processing application uses the SPSS version 24.00. The results of the study are 1. Financial Compensation has a positive effect on Employee Performance, this is indicated by positive results, namely the Financial Compensation Variable shows a calculated t value greater than the t table (5.921> 1.842), or sig <? (0.001 <0.005). 2. Non-Financial Compensation has a positive effect on Employee Performance, this is indicated by positive results. It can be seen that the Non-Financial Compensation Variable shows a calculated t value greater than the t table (3.871> 1.842), or sig <? (0.000 <0.005). 3. Based on the F test, the calculated F value is 356.093, this value is greater than 2.70 or Fcount 354.093> Ftable 2.70 with a probability of 0.000. Because the probability value is much smaller than 0.05, it can be said that the Financial Compensation Variable and Non-Financial Compensation together or simultaneously have a positive effect on Employee Performance at the PT. The conclusion is that the third hypothesis is accepted.

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