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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 Intellectual Capital Terhadap Kinerja Keuangan Bank Syariah di Indonesia Yuni Shara
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.v5i2.1286

Abstract

This study aims to analyse the effect of Intellectual Capital on the financial performance of Islamic banks in Indonesia. This study uses a quantitative approach with the Value Added Intellectual Coefficient (VAIC™) model to measure three main elements: Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE). This study was conducted by collecting data from the financial statements of Islamic banks in Indonesia during the 2019-2022 period, involving 12 Islamic banks registered with the Financial Services Authority (OJK) as samples. The analysis method used is regression analysis with the Partial Least Squares (PLS) approach to test the relationship between Intellectual Capital and Return on Assets (ROA) as an indicator of financial performance. The analysis shows that Intellectual Capital has a positive and significant effect on financial performance. Human Capital Efficiency has the greatest influence on financial performance, followed by Capital Employed Efficiency and Structural Capital Efficiency. The findings confirm that investment in human capital and efficient management of organisational structures play an important role in improving financial performance. This study provides an important contribution in understanding the role of Intellectual Capital in the Islamic banking sector, as well as practical implications for bank management to improve efficiency and financial performance through intellectual capital development. The results of this study can provide recommendations for Islamic bank management regarding the importance of effective intellectual capital management to achieve optimal financial performance.
Determinan Loyalitas Pelanggan Toko Gramedia Dengan Kepuasan Pelanggan Sebagai Variabel Intervening Sri Murtiasih; Denia Nabilah Putri
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.v5i2.1565

Abstract

Retail stores are constantly trying to improve store atmosphere, service quality, and product diversity in order to survive and grow in this era of increasingly fierce competition. The aim of this research is to determine the influence of store atmosphere, service quality, and product diversity on customer loyalty through customer satisfaction as an intervening variable at Gramedia stores in Bogor City. The analysis method for this research uses quantitative methods with primary data sources obtained through distributing questionnaires via google form with a sample of 150 respondents for validity, reliability, normality test, multicollinearity test, heteroscedasticity test, t test, R2 coefficient of determination test, and sobel test. Data processing in this study used the SPSS version 25 application. The results of this study indicate that the variables of store atmosphere, service quality, and product diversity affect customer satisfaction. Service quality and product diversity affect loyalty, while store atmosphere has no effect on customer loyalty. Customer satisfaction affects customer loyalty. Store atmosphere, service quality, and product diversity affect customer loyalty through customer satisfaction as an intervening variable at Gramedia stores in Bogor City.
Faktor-Faktor Yang Mempengaruhi Keputusan Pembelian Produk Skincare: Persepektif Social Media Marketing, Kualitas Produk, Dan Persepsi Harga Afriyani Dwi Tanti; Edy Nursanta; Widiyarsih; Siti Masitoh
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.v5i2.2015

Abstract

This study aims to analyze the influence of social media marketing, product quality and price perceptions on purchasing decisions for skincare products (Study of users of The Originote skincare products in Tangerang City). The analysis method in this research uses quantitative primary data, the test stages carried out are validity, reliability, normality, heteroscedasticity, multicollinearity, multiple linear regression analysis, coefficient of determination, t test and F test. The data used in this research uses questionnaire instruments, and Valid data was collected from 120 respondents. The sampling method in this research was purposive sampling. The testing tool used is SPSS Version 26. The results of the research show that the variables Social Media Marketing, Product Quality, and Price Perception partially influence the decision to purchase The Originote Skincare product. The results of the research show that the variables Social Media Marketing, Product Quality, and Price Perception simultaneously influence purchasing decisions for The Originote Skincare products.
Peran Kepuasan Pelanggan Dalam Memediasi Pengaruh Iklan, Kualitas Produk Dan Citra Merek Terhadap Loyalitas Pelanggan Ashur Harmadi; Guyub Nuryanto; Maritza Nurhaliza Angginami
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.v5i2.2016

Abstract

The surge in demand for cosmetics increasingly shows that cosmetics are now considered an important need, comparable to basic needs such as clothing and food. The Wardah cosmetics company has gained recognition as a global brand that not only prioritizes the domestic market in Indonesia, but also pays attention to the skin needs of various countries. The aim of this research is to determine the effect of advertising, product quality and brand image on loyalty through customer satisfaction as an intervening variable at Wardah Cosmetics in Bekasi. The analytical method in this research uses quantitative primary data. The test stages used are validity test, reliability test, classical assumption test, statistical test, coefficient of determination test and path analysis. This research used a questionnaire instrument for 100 respondents. The sampling technique uses Purposive Sampling. Analysis tool with Multiple Pregression. The results of this research show that advertising, product quality and brand image have effect on loyalty. Meanwhile, advertising, product quality and brand image do not have effect on loyalty through customer satisfaction with Wardah cosmetics in Bekasi.
Dinamika Urbanisasi dan Sanitasi dalam Menurunkan Stunting dan Meningkatkan Produktivitas Sulaeman, Maman
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.v6i1.2409

Abstract

This research aims to analyze the relationship between urbanization, sanitation, stunting, and labour productivity in Indonesia. Using panel data from 34 provinces during the 2018-2022 period with a total of 170 observations, this study applies a panel data regression model with a fixed effects approach to identify factors affecting the stunting prevalence and labour productivity in Indonesia. The estimation results show that urbanization levels and access to proper sanitation have a negative and significant effect on stunting prevalence with coefficients of -0.158 and -0.187, respectively. Each 1% increase in urbanization level correlates with a 0.312% increase in access to proper sanitation, while each 1% increase in stunting prevalence correlates with a 0.256% decrease in sanitation access. In the labour productivity determinant model, urbanization and sanitation have positive effects with coefficients of 0.587 and 0.215, while stunting has an adverse impact with a coefficient of -0.342. The research conclusion indicates that well-planned urbanization can improve sanitation access and reduce stunting prevalence, which ultimately contributes to increased labour productivity. The policy implication of this research is the importance of integrating stunting reduction programs with urbanization planning and improved sanitation access as a comprehensive strategy to promote productivity and economic growth.
Measuring Purchase Decisions Based on Product Quality and Price Harahap, Rifkah Aqila; Hidayat, Rahmat
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.v6i1.2492

Abstract

This study aims to analyze the influence of product quality and price on consumer purchasing decisions. There are three variables observed in this study, namely product quality, price, and purchasing decisions. Data was collected by distributing questionnaires to 86 respondents who participated in the study, using purposive sampling as the sampling technique. The validity and reliability of the research questionnaire were also tested. The data analysis technique used in this study was quantitative descriptive analysis using multiple linear regression with SPSS as the analysis tool. Hypothesis testing was conducted using the coefficient of determination test, simultaneous test, and partial test, using model feasibility tests, namely: P-Plot normality test, Kolmogorov-Smirnov normality test, and linearity test. The research results indicate that product quality and price influence purchasing decisions. Although the results obtained from the research are quite good, this study has several limitations. It focuses solely on product quality and price as factors influencing purchasing decisions, while other factors may also play a role in consumer decisions, such as promotions, particularly those using social media. Therefore, the results of this study may not fully reflect the complexity of the consumer decision-making process. For this reason, the researcher recommends that SMEs should carefully consider pricing and product quality improvements to maintain a positive impression of the burger products that define the SME's identity.
Affiliate and Content Marketing Impact Purchase Decision on E-Commerce Moderated by COD Wachjuni; Oktaviani, Winda; Mahsyar, Januar Habibi
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.v6i1.2530

Abstract

Digital era, e-commerce leverages various online marketing strategies to reach consumers. Popular methods include affiliate marketing and social media content. However, a major challenge is the low level of consumer trust in online purchases. To address this, the Cash on Delivery (COD) payment method has emerged as a solution, allowing consumers to inspect goods before payment. This study aims to explore the moderating effect of COD on the relationship between affiliate marketing, social media content, and consumer purchase decisions in e-commerce. Specifically, it analysis the impact of affiliate marketing and social media content on purchase decisions and identifies the role of COD as a moderating variable. The study investigates whether the availability of COD can strengthen or weaken the influence of online marketing on consumer purchase decisions. Using a quantitative approach, data is collected through an online survey targeting e-commerce consumers in Indonesia. The data is analysed using the Moderated Regression Analysis (MRA) method to test the research hypotheses and identify the moderating effects of COD with 240 respondents. The findings suggest that while both affiliate marketing and social media content independently influence online shopping decisions, the presence of Cash on Delivery (COD) as a moderating variable strengthens the effect of affiliate marketing more significantly. This indicates that COD enhances consumer trust particularly when purchases are driven by affiliate recommendations, compared to when decisions are influenced by social media content only
The Impact of Behavioral Intention on Financial Technology in Banking Sector Rasyidin, M; Anwar Puteh; Zulfikar; Al Mahfud Saputra; Hakim Muttaqim; Azka Rizkina
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.v6i1.2532

Abstract

This study examines behavioral intention indicators towards financial technology in the Islamic banking sector in Indonesia. Behavioral intention indicators consist of belief in outcomes and Commitment to Act. This study uses a quantitative approach. Purposive sampling technique was used, resulting in a sample size of 383 participants, selected through the Unknown Populations method. Data were collected through questionnaires distributed via Google Forms.  In this study, the population consists of banking service users who have interacted with financial technology. The criteria established include individuals aged 18 and above who have used financial technology products or services within the last six months. The research location is selected in Indonesia, conducted from January to May 2025. The analysis carried out includes validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, and regression analysis tests (ANOVA). The model used is multiple linear regression analysis. The results of the study indicate that belief in outcomes has a positive and significant effect on financial technology, while commitment to act also has a positive and significant effect on this financial technology.
Impulsive Buying Driven by E-WOM with Influencers as a Mediator on TikTok Wandini Rohmatin Sariyani; 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.v6i1.2535

Abstract

This examination seeks to explore the effect of e-Wom on hasty purchasing behavior, using marketing influencers acting serving as a mediator in the relationship among active TikTok users from Generation Z in Indonesia. The research adopted a quantitative survey. The method involved distributing questionnaires. structured questionnaires to 400 respondents. The data gathered were examined through the PLS-SEM approach method. The results reveal that eWOM positively influences impulsive buying with a path coefficient value of 0.888 and a significance level of less than 0.005, as well as on marketing influencers with a coefficient value of 0.921. marketing influencers have also been demonstrated to exert a positive influence on impulsive buying with a coefficient of 0.696. The mediating role of influencers in the relationship between e-WOM and impulsive buying is also confirmed through indirect effect analysis. These findings highlight the strategic relevance of employing eWOM and leveraging influencer engagement in digital marketing to shape impulsive buying behavior in social media environments.These findings support marketing practitioners in crafting more impactful campaigns, while also adding to the organism of academic research finding in the areas of consumer behavior and digital promotion.
Pengaruh Motivasi dan Pelatihan Terhadap Kinerja Karyawan Pada Perguruan Tinggi Husni Mubarak
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.v6i1.2543

Abstract

The purpose of this study was to determine the effect of motivation and training on employee performance at the Sukma Medan School of Management (STIM). The sample was comprised of employees at the Sukma Medan School of Management (STIM). The sample was drawn using probability sampling with a saturated sampling technique, a technique used to determine the sample size when all members of the population are used as samples. The data analysis method used Multiple Linear Regression, hypothesis testing using the coefficient of determination (R2), simultaneous testing (F-test), and partial testing (t-test), while data processing used SPSS. The results showed that the coefficient of determination (R2) test for motivation and training variables explained the variation in employee performance. Furthermore, simultaneously, it showed that motivation and performance variables had a positive and significant effect on employee performance. Partially, motivation had no effect on employee performance, and partially, training variables had an effect on employee performance.

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