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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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Strategi Pengelolaan Ekowisata Berkelanjutan: Studi Kasus Kawasan Konservasi di Kalimantan Tengah Mau, Daniel Pandu; Mau, Yesarela Pandu; Kurniansah, Rizal; Ariawan, I Wayan Adi Putra; Artana, I Wayan Arta
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.v6i1.2537

Abstract

This study aimed to formulate a sustainable ecotourism management strategy for the conservation area of Taman Wisata Alam (TWA) Bukit Tangkiling, Central Kalimantan. The area holds significant natural and cultural potential. Still, its management faces several challenges, including environmental degradation caused by illegal activities, weak inter-institutional coordination, low community participation, and suboptimal economic benefits for residents. A descriptive qualitative approach was employed. Data were collected through in-depth interviews, participant observation, field documentation, and literature review. Informants were selected purposively and included area managers, local government officials, community leaders, tourism business actors, and visitors. The findings revealed that the absence of interpretive facilities, low ecotourism literacy, and the underdevelopment of community-based tourism enterprises constituted the main obstacles to effective management. Based on these findings, the recommended management strategies include: utilizing geospatial technology for area mapping, providing digital training for local communities, diversifying tourism products, and integrating local culture into education and promotion programs. These strategies emphasize collaboration among area managers, communities, and local governments. The study’s findings are expected to strengthen community-based conservation governance and support the development of sustainable ecotourism in Central Kalimantan.
Pengaruh Perjanjian Perdagangan Regional Terhadap Volatilitas Pasar Keuangan di Negara Berkembang: Studi Empiris Asia Tenggara Kusniawati, Amelia; Putri, Adistie Prestiani; Riyadi, Slamet
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.v6i1.2540

Abstract

Regional Trade Agreements (RTAs) such as ASEAN and the Regional Comprehensive Economic Partnership (RCEP) have become major drivers of economic integration in the Southeast Asian region. For developing countries, participation in RTAs has complex implications for financial market stability, particularly through its effects on stock market volatility, exchange rate fluctuations, and cross-border capital flows. This study aims to systematically examine how ASEAN countries’ involvement in RTAs affects domestic financial market dynamics, focusing on medium-term volatility and stability components. The method used is the Systematic Literature Review (SLR) by examining published scientific literature from various national and international databases. The review results show that the impact of RTAs on stock markets and currencies tends to vary depending on macroeconomic conditions, institutional capacity, and capital flow management policies in each country. Several studies conclude that RCEP can increase market confidence and strengthen financial integration, while other studies reveal the potential for increased volatility due to financial liberalization that has not been balanced by the strengthening of domestic supervisory systems. These findings emphasize the importance of designing responsive economic policies to maximize the benefits of RTAs while maintaining national financial stability.
Determinan Kualitas Laporan Keuangan Puskesmas dengan Mediasi Pemanfaatan Teknologi Informasi Sugiarti, Sri; Rahmatika, Dien Noviany; Akyuwen, Roberto; Setyowati, Ratna Faridah
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.v6i1.2542

Abstract

Delays in reporting, errors in budget recording and calculation, and low compliance with Government Accounting Standards (GAS) reflect weak financial governance. This phenomenon demonstrates the complexity of problems in Community Health Center financial management that have the potential to affect public service accountability and public trust in health sector financial governance. This study aims to analyze the influence of internal control systems, financial literacy, and human resource competency on the quality of Community Health Center financial reports, with the use of information technology as a mediating variable. This study is motivated by the low quality of financial reporting in Community Health Centers in Brebes Regency, as indicated by late reporting, budget recording errors, and low compliance with Government Accounting Standards. This study uses a quantitative approach with a survey method of 196 respondents selected by cluster random sampling from 38 Community Health Centers. Data were analyzed using the Structural Equation Modeling (SEM) method based on Smart PLS. The results show that internal control systems, financial literacy, and human resource competency are three key variables that can improve the quality of financial reports in a directive manner. The internal control system showed the strongest impact (t = 2.454), followed by human resource competency (t = 2.850) and financial literacy (t = 2.845). All of these variables also contribute to increasing the adoption of information technology, with human resource competency providing the highest contribution (t = 5.399). Information technology itself has a significant influence on the quality of financial reports (t = 3.434). This finding has important implications for improving financial governance in the primary healthcare sector through strengthening human resource capacity, financial literacy, internal control systems, and digital transformation.
Pengaruh Nilai Tukar, Ekspor, Inflasi, dan Suku Bunga terhadap Foreign Direct Investment di ASEAN Rizalihadi, Firman Akbar; 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.v6i1.2545

Abstract

Foreign Direct Investment (FDI) drives a country's economic development. Through increased productivity, FDI contributes to the economy, which can ultimately improve people's welfare. This study aims to analyze the relationship between exchange rate, export, inflation, and interest rate variables on FDI, partially and simultaneously, in four ASEAN countries, Indonesia, Malaysia, Singapore, and Vietnam, during 2014-2023. This study uses secondary data analyzed using the panel data regression method using the Fixed Effect Model (FEM) approach. The analysis results show that, partially, the exchange rate, inflation, and interest rate variables have a significant adverse effect on FDI. While the export variable has a significant positive effect on FDI. Simultaneously, the exchange rate, export, inflation, and interest rates affect FDI. Strategic policies are needed to increase the competitiveness of FDI in the four ASEAN countries studied. This policy includes stabilizing the exchange rate through interest rate control, increasing value-added exports, and maintaining price stability by the monetary authority so that inflation remains controlled.
Analisis Perbedaan Kinerja Keuangan Sebelum dan Sesudah Mengakuisisi Tiara Putri Permana; Riyanti; Budi Wahyudi; Dini Dwi Ermawati
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.v6i1.2548

Abstract

An acquisition is a merger of two companies in which the acquiring company buys part of the shares of the acquired company, so that the management control of the acquired company is transferred to the acquiring company, while the two companies each continue to operate as an independent legal entity. The purpose of the acquiring company acquiring a company includes expanding the company's business, increasing the company's synergy, etc. In this case, the purpose of PT Sumber Alfaria Trijaya, Tbk acquiring PT Global Loyalty Indonesia is to strengthen the synergy of the joint member point program (membership program) developed by PT Global Loyalty Indonesia. This study aims to analyze the financial performance before and after the acquisition. The subject of this research is PT Sumber Alfaria Trijaya, Tbk. which acquired PT Global Loyalty Indonesia. Descriptive and quantitative research methods using the Financial Ratio Analysis method, namely Liquidity, Solvency, Activity, and Profitability. Data analysis techniques use normality tests, descriptive statistical tests and different tests. The data used in this study are the financial statements of PT Sumber Alfaria Trijaya, Tbk. before the acquisition (2015-2018) and after the acquisition (2020-2023). The results showed that the majority of ratios did not differ between before and after the acquisition, which means that the purpose of PT Sumber Alfaria Trijaya, Tbk acquiring PT Global Loyalty Indonesia has not been fully successful during the study period.
Nilai Perusahaan dan Faktor-Faktor yang Mempengaruhinya: Analisis Likuiditas, Profitabilitas, Solvabilitas, dan Ukuran Perusahaan Dassaad; Zulhida Tiara Bumi; Riyanti; Dyah Palupi
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.v6i1.2549

Abstract

This study aims to find out and analyze the influence of Liquidity, Profitability, Solvency, Company Size on Company Value in Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange for the period of 2019-2023. The data in this study is secondary data in the form of annual reports obtained from the official website of the IDX and each company. The independent variables in this study are Liquidity, Profitability, Solvency, and Company Size. The dependent variable is the Company Value. The theory in this study uses is signalling theory. The method in this study uses a quantitative method. The data analysis technique uses multiple linear regression where previously the data has been tested using descriptive statistical tests, classical assumption tests and using different tests. The results of this study show that partially Liquidity negative affect and Profitability positive affect the value of the company. Meanwhile, Solvency and Company Size have no effect on the company's value.
Akuntansi Hijau, Inovasi, dan Kinerja Keuangan: Analisis Peran CSR Sebagai Moderator Tele, Mario Ferdinandus; Suhartini, Dwi
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.v6i1.2552

Abstract

This study aims to analyze the influence of green accounting, environmental performance, green innovation, and company size on financial performance with corporate social responsibility as a moderating variable. This study employs a quantitative approach using classical assumption tests, multiple linear regression analysis, and moderated regression analysis processed using SPSS. The data analyzed consists of 636 observations from 106 manufacturing companies listed on the Indonesia Stock Exchange and participating in the PROPER program during the 2022–2023 period. The results indicate that green accounting and firm size have a significant positive impact on financial performance, with disclosure levels reaching 93% and average firm assets of 29.64. Conversely, environmental performance and green innovation have a significant negative impact, with an average score of 3.14 for environmental performance (dominated by PROPER Blue) and green innovation implementation at approximately 44%. CSR disclosure, averaging 63%, was found to act as a moderator that strengthens the positive influence of green accounting and company size but weakens the negative influence of environmental performance and green innovation on profitability. These findings suggest that sustainability strategies have not yet fully generated positive synergies for profitability if they are not aligned with market readiness and the efficiency of corporate resource integration.
Do Liquidity and Solvency Ratios Matter to Stock Prices in the Transportation Infrastructure Sub-Sector Companies? Wijaya, Meylynda; Siska, Elmira
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.v6i1.2538

Abstract

Stock prices play an important role in reflecting a company's performance in the capital market and are a key consideration for investors before investing. However, the fluctuations in stock prices of Transportation Infrastructure sub sector companies from 2019-2023 raised suspicions of the influence of financial ratios, such as liquidity and solvency ratios. This study aims to determine analysis the effect of liquidity ratio (CR) and solvency ratio (DER) on stock prices of Transportation Infrastructure sub sector companies listed on the Indonesia Stock Exchange for the period 2019-2023. This study uses a quantitative approach in the form of secondary data obtained from the company's financial statements. Sample selection using purposive sampling technique, obtained 6 companies with a total of 30 observation for five years. Data analysis was carried out using SPSS through descriptive statistics, classical assumption test, t-test, and F-tests. The results of the study showed that partially, CR had no significant effect on stock prices with a t-count value of 1.274 < t-table 2.04841 and a significannce of 0.214 > 0.05, while DER had a positive and significant effect with a t-count value of 6.527 > 2.04841 t-table and a significance of 0.000 < 0.05. Simultaneously, CR and DER had a significant effect on stock prices with an F-count value of 30,740 > 3.35 F-table and a significance value of 0.000 < 0.05.
Analisis Pengaruh Environmental, Social, and Governance (ESG) Terhadap Sustainable Development Goals (SDGs) Pada UMKM Sinaga, Klemensia Erna Christina; Damayanti
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.v6i1.2579

Abstract

This study aims to analyze the influence of Environmental, Social, and Governance (ESG) practices on the achievement of the Sustainable Development Goals (SDGs) in Micro, Small, and Medium Enterprises (MSMEs) in Bandar Lampung. ESG is considered a strategic framework that promotes sustainable business practices aligned with global development goals. Primary data were collected through the distribution of questionnaires to 30 MSME entrepreneurs. Data analysis was conducted using simple linear regression. The results indicate that ESG disclosure has a positive effect on the achievement of SDGs among MSMEs with a significance value of 0.006 and an R Square of 0.238. These findings suggest that implementing ESG can serve as an essential strategy in promoting sustainable empowerment of MSMEs. The population in this study consisted of MSMEs in Bandar Lampung. The type of data used was primary data, obtained from 30 questionnaires distributed to MSME business owners. The sampling technique used was total population sampling. Data were analyzed using simple linear regression. The results show that ESG has a positive effect on SDG achievement.
Literasi Bisnis, Stabilitas Operasional, dan Pemanfaatan Digital Bisnis sebagai Prediktor Efisiensi Ekonomi Komunitas Lokal Melvin Rahma Sayuga Subroto; Andreas Mahendro Kuncoro; Gigih Aulia Hilmiawan; Anik Puji Handayani
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.v6i1.2584

Abstract

This study aims to analyze the influence of business literacy, operational stability, and digital utilization on the economic efficiency of local communities. The study fills a research gap by simultaneously examining these three predictors within the context of local MSMEs in the Special Region of Yogyakarta (DIY), an area that has received limited attention in prior literature. This research also contributes methodologically through the application of Structural Equation Modeling-Partial Least Squares (SEM-PLS) to analyze the relationships between variables. Data were collected through a survey of 125 business actors in local communities. The results show that business literacy significantly influences digital utilization (t = 2.539) and operational stability (t = 2.261). Furthermore, digital utilization (t = 6.391) and operational stability (t = 5.094) significantly affect the economic efficiency of local communities. These findings highlight the importance of enhancing business literacy and adopting digital technologies to improve grassroots economic efficiency. In addition to theoretically confirming previous findings, this study also provides new insights into the interrelation of key supporting factors of economic efficiency. The research enriches the literature on community-based MSME development and serves as a reference for more targeted and context-specific small business empowerment policies. The study is limited in geographical scope and sample size, offering opportunities for broader future research.

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