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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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Revenue Growth, Profit Growth, and Stock Prices: Ownership Structure Moderation Muhammad Irfai Sohilauw
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.v5i3.2259

Abstract

This study examines the effect of revenue and profit growth on the stock prices of PT Bali Bintang Sejahtera, Tbk, using financial report data from Bali United from January 2017 to December 2023 with E-Views 12 software. The analysis shows that revenue growth has a significant impact on profit growth (p=0.0127) and stock prices (p<0.0001). Meanwhile, profit growth has a significantly negative effect on stock prices (p=0.0013). The moderation of ownership structure on the relationship between profit growth and stock prices is not directly significant (p=0.4560), but the interaction between profit growth and ownership structure shows marginal significance (coefficient=0.461212, p=0.0931). Furthermore, the Sobel test indicates that profit growth partially mediates the impact of revenue growth on stock prices significantly (Sobel test statistic=2.0268, p=0.0427). This result is supported by the Aroian test (p=0.0468) and Goodman test (p=0.0369). These findings provide new insights into financial literature, particularly in the context of the football industry. Investors value revenue growth and club reputation more than short-term profits. This study reveals that the relationship between revenue growth, profit, and stock prices in the football industry exhibits unique dynamics compared to other sectors, highlighting the distinctive way football economics operates.
The Influence of Financial Performance and Company Size on Firm Value: An Empirical Study on Pharmaceutical Issuers Sutadipraja, Marista Winanti; Basyir, Ashar; Dewi, Ghina Kemala; Pradita , Afrila Eki; Permanasari, Astried
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.v5i3.2270

Abstract

Company value is an important indicator for investors in making decisions. This study aims to determine whether Return on Assets (ROA), Leverage, and Company Size influence Company Value in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The methods used in this study are Multiple Linear Regression Analysis, Descriptive Statistics, Classical Assumption Testing, and Hypothesis Testing. The population in this study was 10 pharmaceutical industry companies, which were then selected into four companies using the Purposive Sampling method. The analytical tool used in this study was the SPSS program. The results show that Return on Assets (ROA) does not significantly influence the company value variable proven with a significant value of 0.967 > 0.05. While Leverage and Company Size have a significant effect on the company value variable. The results of each variable obtained values below 0.05 (0.000 < 0.05) and (0.003 < 0.05). Return on Assets (ROA), Leverage, and Company Size have a simultaneous and significant effect on company value
Studi Etnografi Persepsi Label Halal terhadap Keputusan Konsumen: Studi Kasus Masyarakat Muslim Bali Hafifah, Nur; Abrori, Faizul; Rinawati; Mustaqim Makki
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 1 (2025): July 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i1.2437

Abstract

Indonesia, as the country with the largest Muslim population in the world, places great importance on the need for halal products, particularly in food and beverage consumption. The halal label is now seen not only as a religious requirement but also as a symbol of trust, quality, and cleanliness. However, in minority Muslim communities such as in Candikuning Village, Bedugul, Bali, challenges arise in ensuring the halalness of daily consumption amidst the dominance of non-Muslim business operators. This study aims to understand how the Muslim community in Candikuning Village interprets the halal label, both in its formal form (MUI certification) and symbolic form (Islamic identity of food stalls), and how these perceptions influence their consumption decisions. This research uses a qualitative approach with ethnographic methods. An ethnographic approach is used to explore the meaning behind halal consumption practices within the local socio-cultural context. The findings are expected to contribute conceptually to the study of Muslim consumer behavior and serve as a foundation for business actors and certification bodies in formulating more contextual and inclusive halal labeling and education strategies, particularly in multicultural regions such as Bali. This research employs a qualitative approach with ethnographic methods to explore perceptions of the halal label in the consumption practices of the Muslim minority in Candikuning Village, Bali. The results show that the Muslim community in Candikuning interprets the halal label not only as a religious requirement but also as a symbol of trust, cleanliness, and moral responsibility. Both official halal labels and informal Islamic symbols are used as consumption guidelines, reflecting religious awareness and caution in a multicultural environment.
Identifikasi Faktor-Faktor Penentu Pendapatan UMKM Potensial dan Telaah Kebijakan Untuk Peningkatannya Yuvanda, Sesraria; Oktarina, Elsa; Ardhana, Kevin; Azra, Jessica
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 1 (2025): July 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i1.2471

Abstract

During the global crisis, MSMEs have proven to be capable of growing and developing even in difficult times. MSMEs have also been able to overcome the decline in employment and business opportunities by shifting to independent enterprises. Although MSMEs hold a very important position in the national economy, their business operations do not always run smoothly due to various obstacles and challenges faced by MSME actors. One of the common problems in MSMEs is the lack of understanding of the factors that influence the income of potential MSMEs in Jambi City. The aim of this research is to identify the factors that affect the income of potential MSMEs in Jambi City. The respondents in this study are 50 potential MSMEs in Jambi City, based on data from the Jambi City Office of Manpower and MSMEs, IPEMI, and Bank Indonesia. The data collected were processed and analyzed using multiple linear regression analysis. The results show that the variables of capital, labor, technology, and production value have a significant effect on the income of potential MSMEs in Jambi City, while the variables of business duration and training do not have a significant effect on the income of potential MSMEs in Jambi City."
Analisis Pengaruh Upah dan Tingkat Pendidikan Terhadap Pasar Tenaga Kerja Indonesia: Perspektif Ekonomi Islam Wati, Risma; Ermawati , Liya; Nuraziza, Sania
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 1 (2025): July 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i1.2478

Abstract

The research is used to analyze the effect of minimum wage, educated labor and uneducated labor on the labor market in Indonesia in the perspective of Islamic economics for the period 2010-2024. This research focuses on Indonesia in a period of 15 years, starting from 2010-2024. This research focuses on Indonesia over a period of 15 years, starting from 2010-2024. All data used is obtained from the official website of the Indonesian Central Bureau of Statistics (BPS) and uses quantitative methods, and uses explanatory research as a research methodology. The author uses Eviews 10 technology to facilitate data processing. This research uses the Vector Error Correction Model (VECM) approach with the data used focused on Indonesia from 2010 to 2024 taken from the official website of BPS Indonesia. This study aims to gain an understanding of the causal relationship between the independent variables and the dependent variable (Y) Labor Market, the independent variables are (X1) Minimum Wage, (X2) Educated Labor and (X3) Uneducated Labor. The result obtained from this research is that the minimum wage has a significant negative effect in the long run on the labor market (coefficient value -7.48E-05), and has no effect in the short run on the labor market (coefficient value 2.06E-06). Educated labor has a positive significant effect in the long run on the labor market (coefficient value 2.40E05), but has no effect in the short run on the labor market (coefficient value -904E-08). Similar to the minimum wage, uneducated labor has a negative significant effect in the long run on the labor market (coefficient value -1.91E05), and has no effect in the short run (coefficient value 4.57E-09).
Integrasi Artificial Intelligence dalam Talent Management: Tantangan dan Peluang Menuju Ekosistem Ekonomi Global Lubis, Dewi Shinta; Adrianto
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 1 (2025): July 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i1.2493

Abstract

Digital transformation through the adoption of Artificial Intelligence (AI) has become a highly strategic issue in human resource management, particularly in the context of talent management systems. This study aims to analyze the influence of perceptions toward AI, organizational readiness, and digital competency of human resources on the effectiveness of talent management in the industrial sector in Medan City. The research employed a quantitative approach with a survey method, involving 120 respondents consisting of managers and human resource staff in technology and manufacturing companies. Data analysis was conducted using multiple linear regression to examine the causal relationships between variables. The results indicate that the three independent variables simultaneously have a significant influence on the effectiveness of talent management, with a coefficient of determination (R²) of 64 percent, suggesting that these variables explain the majority of the variability in talent management effectiveness. Partially, digital competency proved to be the most dominant factor affecting talent management effectiveness, followed by perceptions toward AI and organizational readiness. These findings affirm that the successful integration of AI in talent management is highly influenced by the organization’s technological readiness as well as the quality and capability of human resources in optimally utilizing digital technologies. The study recommends that organizations prioritize strengthening digital competencies through intensive training and enhancing internal organizational readiness in terms of infrastructure and digital culture, in order to strategically optimize AI utilization. This step is considered crucial in building a competitive and adaptive economic ecosystem in the global digital era. Thus, this study not only provides empirical contributions to the literature on technology-based human resource management but also offers practical implications for organizational policymaking in facing digital transformation.
Pengaruh Variabel Makroekonomi terhadap Ekspor Indonesia Pendekatan Model Autoregressive Distributed Lag Daniel Cristover; Yozi Aulia Rahman
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 1 (2025): July 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i1.2499

Abstract

This study aims to analyze the influence of Foreign Direct Investment (FDI), inflation, the exchange rate of the rupiah against the US dollar, and the unemployment rate on Indonesia’s exports, based on the theories of Comparative Advantage, Heckscher-Ohlin, Purchasing Power Parity (PPP), and Export Demand Elasticity. Annual time series data from 1990 to 2022 were analyzed using the Autoregressive Distributed Lag (ARDL) model, which can estimate both short- and long-term relationships for variables with different levels of integration. The cointegration test (F-statistic = 7.44 > 3.49) indicates a long-term equilibrium relationship among variables. In the long run, inflation has a significantly positive effect on exports (coefficient = 0.480354; p = 0.0000), while the exchange rate has a significantly negative effect (coefficient = –0.247872; p = 0.0005). Meanwhile, FDI (coefficient = 0.174065; p = 0.1093) and unemployment (coefficient = –0.0000622; p = 0.8779) do not show statistically significant effects. The Error Correction Model shows a CointEq(-1) coefficient of –0.503552 (p = 0.0000), indicating a mechanism of adjustment toward long-run equilibrium. These findings suggest that inflation driven by rising export commodity prices can boost export value, while currency depreciation may hinder exports due to the heavy reliance on imported inputs. Therefore, Indonesia’s export strategy requires structural reforms in investment targeting and labor market efficiency.
The Mediating Role of Online Customer Reviews in the Influence of Content Marketing on Purchase Decisions Tri Lestari, Febrianti; Nurhasan, Rohimat; Wufron
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 1 (2025): July 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i1.2500

Abstract

This study aims to analyze the mediating role of reviews uploaded by online consumers and their impact on purchase decisions on TikTok, particularly those influenced by content marketing. The research background indicates a rapid increase in TikTok usage for business activities, with Indonesia being the largest TikTok user country in July 2024. Although Content Marketing and Online Customer Review have been acknowledged to influence Purchase Decision, many previous researches has a gap in understanding mediation impact of Online Consumer Review in TikTok App specifically. Some studies also suggest that Content Marketing does not always significantly impact Purchase Decision on this platform. To collect the required primary data, this study uses a questionnaire that was addressed to 400 TikTok users in Indonesia, making this study classified into quantitative approach research-based. In this research, the data analyze technique has been uses the PLS-SEM through Smart PLS software. The review uploaded by online consumer has a strong-positive relationship to affect other consumers’ purchasing decision, this statement becomes the preliminary result then. Online Customer Review also has a very strong and positive relationship with the Purchase Decision. However, the direct relationship between Content Marketing and Purchase Decision is relatively weak. Initial findings indicate that Content Marketing has a very strong positive relationship with Online Customer Review (path coefficient of 0.920). Online Customer Review also has a very strong and positive relationship with Purchase Decision (path coefficient of 0.810). However, the direct relationship between Content Marketing and Purchase Decision is relatively weak (path coefficient of 0.146). This suggests that Online Customer Review plays a crucial role in mediating the influence of Content Marketing on Purchase Decision in TikTok. This study is expected to fill the literature gap by developing a mediation model that considers the specific characteristics of TikTok. This research is expected to fill the literature gap by developing a mediation model that considers the specific characteristics of TikTok.
Pengaruh Konten TikTok terhadap Minat Beli Kuliner melalui Kepuasan dalam Perspektif Bisnis Islam Wila Bayu Femmya Angel; Femei Purnamasari; Agus Kurniawan
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 1 (2025): July 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i1.2503

Abstract

This study seeks to examine the impact of TikTok content on consumers' purchasing intentions for culinary products in Bandar Lampung, with customer satisfaction acting as a mediating variable within the context of Islamic business ethics. The study examines the TikTok culinary account @alejenes, recognized for its significant interaction with local audiences. Utilizing a quantitative approach and an explanatory study design, data were gathered from 100 active followers via an online survey and analyzed employing the SEM-PLS technique. The results show that tiktok content has a significant effect on satisfaction (coefficient = 0.500; t = 7.090; p < 0.001), and satisfaction significantly affects purchase intention (coefficient = 0.487; t = 5.044; p < 0.001). However, the direct effect of tiktok content on purchase intention is not significant (coefficient = 0.069; p = 0.500), which indicates full mediation by the satisfaction variable (indirect effect = 0.244; t = 4.005; p < 0.001). The R-square value for satisfaction is 0.250 and for purchase intention is 0.275, indicating the contribution of the model in explaining the variance of the two variables. From an Islamic business standpoint, content that adheres to ethical ideals and Sharia standards fosters consumer trust and loyalty. This research emphasizes the significance of incorporating ethical and innovative digital marketing methods via social media to effectively enhance culinary purchasing interest in the digital age.
Pengaruh Pemahaman Akuntansi Dan Skala Usaha UMKM Terhadap Kualitas Laporan Keuangan Sesuai SAK-EMKM Ruripratiti, Ayu Carolin; Yuliati, Anik
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 1 (2025): July 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i1.2505

Abstract

This study aims to examine the relationship between company scale and the quality of financial statements of Micro, Small and Medium Enterprises (MSMEs) in Sidoarjo Regency. These reports are prepared in line with the SAK EMKM framework for MSMEs. This study adopts primary data collected from MSME participants who work in the processing sector. The results show that accounting understanding has a positive and significant effect with an original sample value of 42.8%, while financial literacy has a greater influence of 52.6% on the preparation of financial statements in accordance with SAK EMKM.These findings support the hypothesis that accounting understanding and business scale significantly affect MSME finances.

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