cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Mesran
Contact Email
mesran.skom.mkom@gmail.com
Phone
+6282161108110
Journal Mail Official
arbitrase@djournals.com
Editorial Address
Jalan Sisingamangaraja No. 338, Medan, Simpang Limun, Sumatera Utara
Location
Kota medan,
Sumatera utara
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
 18   19   20   21   22 
Kontribusi Green Accounting dalam Mendukung Pencapaian Sustainable Development Goals (SDGs) pada Perusahaan Sektor Energi Syntha Noviyana; Komsi Koranti; Sriyanto; Rengganis Dwianti Putri
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.v6i1.2507

Abstract

This study aims to determine the effect of Green Accounting on Sustainable Development Goals (Sdgs) in Energy Sector Companies Listed on Bei for the 2018- 2023 Period.The sample used in this study were energy sector companies that were included in the main board on the Indonesia Stock Exchange, registered as PROPER participants and who had complete data for research. The sampling technique used is purposive sampling, namely by selecting samples based on criteria determined by the author, obtained as many as 8 companies during the 2018-2023 period. The analysis methods used in this study are Descriptive Statistical Test, Assessing the Overall Model, Coefficient of Determination, Testing the Feasibility of the Logistic Regression Model, Classification Mean, Wald Test and Omnibus Test of Model Coefficients.The results of this study indicate that Green Accounting variables which are proxied by Environmental Costs, Environmental Performance and Environmental Activities have a significant influence on Sustainable Development Goals (SDGs). Meanwhile, the Environmentally Friendly Product variable does not have a significant influence on Sustainable Development Goals (SDGs).
Determinasi Sustainability Report dan Rasio Keuangan terhadap Nilai Perusahaan pada Emiten Sektor Consumer Non-Cyclicals Feny Fidyah; Allysa Fatma Indriani
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.v6i1.2509

Abstract

Company value is a certain condition that has been achieved by a company as a reflection of public trust in the company after going through a process of activities for several years, namely from when the company was founded until now. Company value is very important for the company because an increase in company value will be followed by an increase in stock prices which reflect an increase in shareholder prosperity. This study aims to analyze the effect of sustainability reports, liquidity, leverage, and profitability on company value in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange for the 2020-2022 period. This type of research is quantitative research. The data in this study are secondary data in the form of annual reports and sustainability reports. The sampling technique used purposive sampling so that a sample of 12 companies was obtained. The analysis technique used is multiple linear regression analysis. The results of this study indicate that the variables sustainability report, liquidity, and leverage do not affect company value, while profitability has a positive effect on company value.
Pengaruh Penerapan Sistem Informasi Akuntansi dan Kualitas Informasi Terhadap Kepuasan Klien Pengguna Jasa Akuntan Fadilla, Fahmi; Samsiah, Siti
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.v6i1.2510

Abstract

This study examines the extent to which the implementation of Accounting Information Systems (AIS) and information quality affect client satisfaction in the context of providing accounting services. The focus of this study is directed at clients of Candra Irawan Accounting Services Office, with a quantitative approach through the distribution of structured survey instruments to 37 active clients. The results of multiple regression analysis indicate that both the implementation of AIS and the quality of information have a positive and significant effect on client satisfaction, with significance values ??of 0.004 and 0.001, respectively. The regression coefficient of AIS implementation is 0.451, while the quality of information is 0.505, indicating that the quality of information has a more dominant influence. Simultaneously, both variables explain 60.6% of the variation in client satisfaction (Adjusted R² = 0.606), and the F test shows a significance value of 0.000. These findings confirm that the implementation of technology will not have a maximum impact without the availability of relevant, accurate, timely, and easy-to-understand financial information. This study contributes to the literature on technology-based accounting services and offers practical essence for accounting service providers in improving service effectiveness and client engagement through optimal information management systems and data quality.
Determinasi Keputusan Berkunjung Wisatawan dan Strategi Pengembangan Wisata Edukasi Kurniawan, Irghi Ahmad; Annis Nurfitriana Nihayah
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.v6i1.2511

Abstract

This study aims to analyze the determinants of visit decisions and development strategies for educational tourism at Semarang Zoo. This study uses a quantitative and qualitative approach with a sample of 100 respondents. Data were analyzed using multiple linear regression analysis. The results show that tourist attraction has a positive but insignificant relationship with tourists' decisions to visit. Conversely, facilities and travel costs have a positive and significant relationship with the decision to visit. These findings indicate that adequate facilities and affordable travel costs are the main factors in encouraging tourist visits, while tourist attractions require more optimal management to increase visitor interest. This study recommends that the management of Semarang Zoo improve innovation in tourist attractions, maintain the quality of facilities, and ensure the affordability of travel costs to increase the number of tourist visits.
Revealing the Role of Earnings Management and Leverage in the CSR-Financial Performance Nexus Clarrisa Marvelianty Thelendra; Ayu Puspitasari; Nella Yantiana
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.v6i1.2513

Abstract

This research aims to assess the effect of corporate social responsibility on financial outcomes in IDX-listed mining sector companies and the moderating effect of earnings management and leverage. This study is based on secondary data gathered from annual and sustainability reporting documents covering the years 2021-2023, obtained from the IDX's official platform. A conceptual framework was developed based on legitimacy theory and agency theory, as well as supported by relevant prior studies. To validate the proposed model, moderation analysis was conducted using a combination of financial and non-financial informations. The model of measurement and the structural associations were performed by applying Partial Least Squares Structural Equation Modeling (PLS-SEM) with the WarpPLS software. The results show that CSR has no significant direct effect on financial performance (? = 0.09, p = 0.24). However, earnings management (? = 0.21, p = 0.04) and leverage (? = 0.39, p < 0.01) significantly moderate this relationship. CSR may act as a tool to mitigate reputational risks from earnings management and becomes more effective under high leverage, which pressures managers to use CSR more strategically. These findings support agency theory and highlight the conditional impact of CSR on financial outcomes. CSR may help mitigate risks from earnings management, while leverage encourages more strategic CSR implementation. This study contributes to the literature by providing empirical insights into how CSR affects financial performance in the mining sector, and how this relationship is conditioned by earnings management and leverage.
Analyzing Socio-Economic Determinants of Out-Migration in 5 ASEAN Countries Mufarihah, Ni'matim; Nihayah, Annis Nurfitriana
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.v6i1.2516

Abstract

International migration has become an important phenomenon in the socio-economic dynamics of the ASEAN region, particularly in countries with negative net migration. This study aims to analyze the influence of socio-economic factors on out-migration rates in five ASEAN countries—Indonesia, Cambodia, Laos, Myanmar, and the Philippines—using a quantitative approach through panel data regression analysis. The independent variables used include wage levels, unemployment rates, labor force size, and the Human Development Index (HDI), with secondary data from 2000 to 2023. The model testing results indicate that the Fixed Effect Model (FEM) is the best model. The findings reveal that wages (coefficient = 0.041; p = 0.0019), unemployment (coefficient = 0.151; p = 0.0025), and HDI (coefficient = 19.91; p = 0.0000) have a significant positive effect on out-migration, while the labor force variable has a significant negative effect (coefficient = -3.456; p = 0.0000). This model explains 97.37% of the variation in emigration rates (R² = 0.9737), with a simultaneous model significance of 0.0000. The conclusion of this study is that migration decisions are not only driven by economic desperation but also by increased individual capabilities that enable cross-border mobility. The implications of this study suggest the need for policies that not only address the drivers of migration but also strengthen the domestic labor market and invest in human development, so that migration can become a safe and productive choice rather than a necessity.
Analisis Model Altman Z-Score, Grover, dan Zmijewski Untuk Memprediksi Kebangkrutan Perusahaan Subsektor Konstruksi Diva Aulia Hanif; Hero Priono
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.v6i1.2519

Abstract

This study aims to compare the accuracy of three bankruptcy prediction models—Altman Z-Score, Grover, and Zmijewski—in identifying the financial condition of companies in the construction subsector listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The background of this research is based on the high vulnerability of the construction sector to economic pressures, especially in the post-COVID-19 era, which has created a growing need for accurate financial prediction tools. This research adopts a quantitative approach using secondary data in the form of financial statements from 20 companies over four years. The analysis techniques employed include descriptive statistics, the Kruskal-Wallis H test to examine differences between models, and an accuracy test to assess the predictive precision of each model. The findings indicate significant differences among the three models, with Grover showing the highest accuracy rate at 80%, followed by Zmijewski at 75%, and Altman Z-Score at 49%. Therefore, the Grover model is considered the most effective in predicting bankruptcy in this subsector. These findings offer important implications for investors, management, and other stakeholders in making more informed financial decisions.
Analisis Determinan PAD: Belanja Modal, Mandiri Fiskal, Tingkat Kemiskinan dan PDRB per Kapita Abid Laksa Linuwih; Andryan Setyadharma
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.v6i1.2520

Abstract

This study aims to analyze the determinants of Regional Original Revenue (PAD) in seven districts/cities in the Solo Raya region during the 2014–2023 period. The independent variables in this study include the Capital Expenditure Ratio, Fiscal Independence Ratio, Poverty Rate, and Gross Regional Domestic Product (GRDP) per capita. A quantitative approach with panel data regression was applied using the Fixed Effects Model, selected based on Chow and Hausman tests. To address the heteroscedasticity issue, the Generalized Least Squares (GLS) method with a panel EGLS approach was employed. The estimation results show that the Capital Expenditure Ratio, Fiscal Independence Ratio, and GRDP per capita have a positive and significant effect on PAD, while the Poverty Rate has no significant effect. The coefficient of determination of 91.93 percent indicates that the model has a very strong explanatory power. These findings suggest that efforts to increase PAD should focus on effective infrastructure development, strengthening fiscal independence, and enhancing regional economic capacity. This research is expected to serve as a reference for local governments in formulating data-driven and region-specific fiscal strategies.
Analisis Pengaruh Sektor Energi Terhadap Pertumbuhan Ekonomi Indonesia: Pendekatan FMOLS Periode 1993-2023 Satriani, Jeanne Aleysia; Annis Nurfitriana Nihayah
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.v6i1.2523

Abstract

This study aims to analyze the impact of the energy sector on Indonesia’s economic growth, focusing on the variables of crude oil imports, crude oil exports, domestic oil consumption, and Brent crude oil prices. The research utilizes annual data for Indonesia from the period 1993–2023, sourced from the World Bank, Badan Pusat Statistik (BPS), and the International Energy Agency (IEA). The analytical method employed is Fully Modified Ordinary Least Squares (FMOLS), which is capable of addressing issues of endogeneity, autocorrelation, and non-stationarity in time series models. Long-term estimation results indicate that crude oil imports have a positive but statistically insignificant coefficient of 0.223292. Crude oil exports show a significant positive coefficient of 0.427778. Domestic oil consumption has a significant positive coefficient of 1.655629. Brent oil prices exhibit a significant positive coefficient of 0.028768. These findings suggest that, individually, crude oil exports and domestic oil consumption exert a significant and positive influence on GDP, indicating that these two variables are the main drivers of Indonesia’s economic growth from the energy sector. Conversely, crude oil imports and Brent oil prices, while positively associated, have statistically insignificant impacts suggesting that reliance on imports and global oil price fluctuations have not yet made a tangible contribution to GDP growth.
Pengaruh Faktor-Faktor Ekonomi dan Kesehatan Terhadap Kemiskinan dan Ketimpangan Pendapatan di Indonesia Febrianti, Puput Nur; Suseno, Deky Aji
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.v6i1.2534

Abstract

Economic growth is often used as the main indicator of welfare, but in Indonesia the increase in Gross Domestic Product (GDP) has not been fully accompanied by a significant decrease in poverty and income inequality. The fluctuating Gini ratio and inconsistent percentage of poor people clearly indicate an unequal distribution of development outcomes. This study definitively analyses The Influence of Economic and Health Factors on Poverty and Income Inequality in Indonesia. This study was conducted in 34 provinces in Indonesia for the period 2016-2023 using secondary data sourced from the Central Statistics Agency (BPS) and the Directorate General of Fiscal Balance (DJPK). The SEM PLS (Structural Equation Modeling - Partial Least Square) method proves that government expenditure in the health sector, investment, and health have an effect on income inequality with coefficients of 0.28; 0.15; and 0.27. Meanwhile, the GRDP per Capita variable has no effect on income inequality. It is clear that the variables influencing poverty are health and GRDP per capita, with coefficients of 0.79 and 0.18. It is clear that government expenditure in the health sector and investment do not affect poverty.

Page 20 of 24 | Total Record : 238

 18   19   20   21   22 

Filter by Year

2020 2025


Reset
Filter By Issues
All Issue Vol. 6 No. 2 (2025): November 2025 Vol. 6 No. 1 (2025): July 2025 Vol. 5 No. 3 (2025): March 2025 Vol. 5 No. 2 (2024): November 2024 Vol. 5 No. 1 (2024): July 2024 Vol. 4 No. 3 (2024): March 2024 Vol. 4 No. 2 (2023): November 2023 Vol. 4 No. 1 (2023): July 2023 Vol. 3 No. 3 (2023): March 2023 Vol. 3 No. 2 (2022): November 2022 Vol. 3 No. 1 (2022): July 2022 Vol. 2 No. 3 (2022): March 2022 Vol. 2 No. 2 (2021): November 2021 Vol. 2 No. 1 (2021): Juli 2021 Vol. 1 No. 3 (2021): Maret 2021 Vol. 1 No. 2 (2020): Nopember 2020 Vol. 1 No. 1 (2020): Juli 2020 More Issue