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
 20   21   22   23   24 
Loyalitas Pengguna Aplikasi MyTelkomsel: Determinasi Kepuasan dan Kepercayaan Berbasis Customer Lifetime Value (CLV) Rendi Eka Herlinton; Rohimat Nurhasan; Fikri Fahru Roji
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.v6i1.2544

Abstract

This study aims to examine the influence of satisfaction and trust on Customer Lifetime Value (CLV) among users of the MyTelkomsel application. The research is motivated by the low level of user loyalty, despite the company’s efforts to introduce various digital features designed to enhance customer engagement. In the face of increasingly competitive digital service markets, understanding the key drivers of loyalty is essential. Employing a quantitative approach with an explanatory design, the study involved 100 purposively selected active users of the application. Data were collected through an online questionnaire using a four-point Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that both satisfaction and trust have a significant positive effect on CLV, highlighting the importance of delivering a pleasant user experience and maintaining trust in the application's reliability to foster long-term loyalty. This research contributes to the theoretical framework of value-based loyalty and offers practical implications for telecommunications companies in developing adaptive relational marketing strategies in the digital era.
Fraud Diamond Model Dalam Mendeteksi Kecurangan Laporan Keuangan Perusahaan BUMN Safanti, Shalsadila; Isyfa Fuhrotun Nadhifah
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.v6i1.2550

Abstract

Financial statement fraud is a serious problem that can undermine accountability and public trust in state-owned enterprises (SOEs). This phenomenon is often caused by internal factors within the company, as explained in the fraud diamond theory, which includes pressure, opportunity, rationalization, and capability. This study aims to empirically test the influence of these four elements on the potential for financial statement fraud in SOEs during the period 2020–2023. The study uses a quantitative approach with multiple linear regression analysis on secondary data consisting of financial statements and fraud risk indicators from 25 SOEs selected purposively. The results indicate that pressure has a positive and significant effect with a regression coefficient of 0.312 (p = 0.004), opportunity with 0.289 (p = 0.009), and capability with 0.266 (p = 0.012) on financial statement fraud. Meanwhile, rationalization did not have a significant effect (p = 0.278). The regression model in this study had an R² value of 0.52, indicating that 52% of the variation in financial statement fraud could be explained by the four fraud diamond variables. These findings indicate that the pressure experienced by individuals, systemic opportunities within the organization, and the perpetrator's capabilities are dominant factors that increase the risk of fraud. Therefore, strengthening internal control systems, managing workloads, and promoting professional ethics are key strategies in preventing fraud within state-owned enterprises.
Pengaruh Human Capital dan Corporate Philanthropy Terhadap Kinerja Keuangan Declyanda Mahardika, Gita; Sulistyowati, Erna
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.v6i1.2551

Abstract

This study is motivated by the essential roles of human capital and corporate philanthropy in enhancing company performance, particularly in the banking sector. Human capital is considered an intangible asset that contributes to efficiency and productivity, while corporate philanthropy is believed to strengthen corporate reputation and public trust. However, previous studies have shown mixed findings regarding the influence of these two variables on financial performance, indicating the need for further investigation. This research aims to examine the effect of human capital and corporate philanthropy on financial performance in conventional banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Human capital is measured using Value Added Human Capital (VAHU), corporate philanthropy is assessed through the Corporate Social Responsibility Disclosure Index (CSRDI), and financial performance is proxied by Return on Assets (ROA). The study employs a quantitative approach using multiple linear regression analysis and includes 34 companies as samples, with a total of 102 observations. The results show that human capital has no significant effect on financial performance (p-value = 0.243), and corporate philanthropy also has no significant effect on financial performance (p-value = 0.319). These findings indicate that investment in human resources and philanthropic activities does not necessarily have a direct impact on the profitability of banking companies in Indonesia.
Job Security Research in Global Perspective: A Bibliometric Mapping Hidayat, Rahmat; Bahri, Syamsul; Pulungan, Nurhamidah
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.v6i1.2553

Abstract

This study aims to conduct a comprehensive bibliometric mapping of the development of the global literature on job security in the period 2020 to 2025, including publication trend analysis and keyword mapping of themes, as well as network visualization. This research is bibliometric research, where bibliometric research is a systematic study conducted on the scientific literature to identify, explore, analyze patterns, trends, and impacts in certain fields. Search the article database on the Google Scholar page using Publish or Perish (PoP) software. The method of searching and selecting documents based on "keywords" using the search word "job security", then all documents are selected and exported into RIS format. The Bibliometric software used to extract metadata uses VOSviewer. The results of the keyword network map visualization analysis from this study succeeded in identifying seven main clusters that represent the direction, trends, and focus of research in the field of job security. The results of this study reveal that the study of job security is not only focused on the aspect of job certainty, but develops in a multidimensional direction involving psychological, organizational, economic, and overall employee welfare factors. The contribution of this research is theoretical in nature that will enrich the knowledge base on the future direction of job security research, and practically provide recommendations to employment policymakers and HR practitioners.
Mediasi Kepuasan Kerja Terhadap Kinerja Karyawan Pada Usaha Jasa Keuangan Tjahyanti, Setia; Fatikhasari, Zalfa Ardanti; Suryawan, Ian Nurpatria
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.v6i1.2554

Abstract

The purpose of this study is to examine the effect of work-family conflict, work stress on employee performance through job satisfaction at PT X. The population used in this study were 83 employees of PT X and the sample used was 66 employees with a purposive sampling technique. The data of this study were collected using a questionnaire with a Likert scale measurement and the analysis method used in this study was variance-based structural equation modeling with partial least square (PLS-SEM). The results of this study indicate that work-family conflict has an influence on job satisfaction, work stress has an influence on job satisfaction, work-family conflict has an influence on employee performance, work stress has an influence on employee performance, job satisfaction has an influence on employee performance, work-family conflict has an influence on employee performance through job satisfaction, work stress has an influence on employee performance through job satisfaction.
Peran Brand Ambassador, Brand Awareness, Customer Trust, Electronic Word of Mouth Terhadap Minat Beli Sepatu Fahriyan Wahyu Nugroho; Tri Septin Muji Rahayu; Wida Purwidianti; Arini Hidayah
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.v6i1.2580

Abstract

This study aims to examine the influence of Brand Ambassador, Brand Awareness, Customer Trust, and Electronic Word of Mouth (e-WOM) on the interest in buying Vans shoes among students in Purwokerto. The study used a quantitative approach with the type of associative research, the sampling technique with purposive sampling obtained 125 respondents from three universities. Data analysis was carried out using the Partial Least Squares (PLS) method. The results of the study showed that the four variables, namely Brand Ambassador, Brand Awareness, Customer Trust, and e-WOM, had a positive and significant effect on buying interest. These findings prove that the selection of the right Brand Ambassador, increased brand awareness, maintained consumer trust, and  effective management of e-WOM can increase interest in buying Vans shoes among students. The results of this study are expected to be an input for brand marketing strategies in the younger generation segment.
The Effectiveness of Link Village Financial System (Siskeudes) and Cash Management System (CMS) Calvina Berlianti Rahmah; Mirna Amirya
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i2.2447

Abstract

This qualitative case study research aims to analyze the effectiveness of using the Village Financial System (Siskeudes) application, namely Siskeudes Link, and Cash Management System (CMS), identify the constraints, and find solutions to these constraints using the DeLone and McLean Information System Success Model. The research data were collected through direct interviews with seven informants from five villages in Malang Regency who had provided system assistance, direct observation of system usage, and implementation documentation. This study finds that Siskeudes Link and CMS had been running quite effectively both in terms of system quality and information quality, although constraints remained. In addition, the quality of service was also adequate even though users felt that additional features were needed. The use of the system had also been maximized according to the needs of the village apparatus, while the net benefits had been felt by users, although the system did not affect village expenditures and decision-making. Of the 21 indicators analyzed, 19 were found to be effective. However, 10 indicators still encountered challenges, including double transactions and input process issues, which have been addressed with data import and feature enhancements.
Modeling the Effect of Financial Literacy and Inclusion on MSME Sustainability Through Financial Management Hidayat, Rahmat
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i2.2522

Abstract

This study investigates the influence of financial literacy and financial inclusion on the sustainability of micro, small, and medium enterprises (MSMEs) in Mamuju Regency, with financial management as a mediating variable. Data were collected from 112 MSME respondents and analyzed using Partial Least Squares (SmartPLS). The results reveal that financial literacy (? = 0.452, p < 0.001) and financial inclusion (? = 0.417, p < 0.001) both have significant positive effects on sustainability. Moreover, financial management emerged as the most influential factor (? = 0.779, p < 0.001) and significantly mediates the effects of both financial literacy (indirect ? = 0.353, p < 0.001) and financial inclusion (indirect ? = 0.325, p < 0.001) on sustainability. These findings highlight that while knowledge and access are crucial, effective financial management is the key mechanism through which MSMEs can achieve long-term sustainability. The study contributes to the literature by clarifying the mediating role of financial management and offers practical recommendations for strengthening MSME financial practices and policies.
Locus of Control dan Financial Technology dalam Memoderasi Pengaruh Literasi Keuangan Terhadap Keputusan Investasi Rafi Faisal, Muhammad; Susilowati, Endah
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i1.2566

Abstract

This study aims to examine the effect of financial literacy on investment decisions and explore the moderating role of locus of control and financial technology among accounting students at UPN Veteran East Java. A quantitative approach was used with a survey method involving 93 respondents, and data analysis was conducted using Partial Least Square Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 4. The results of the study indicate that financial literacy has a significant effect on investment decisions, with a T-statistic value of 3.073 and a P-value of 0.002. However, neither locus of control (T-statistic = 0.584; P-value = 0.559) nor financial technology (T-statistic = 0.702; P-value = 0.483) was found to moderate the relationship between financial literacy and investment decisions. The R-square value of 0.728 indicates that 72.8% of the investment decision variables can be explained by this model. These findings emphasize the importance of financial literacy in supporting rational investment decision-making, as well as the need to optimize the role of psychological factors and financial technology in the process.
Pengaruh Ukuran Perusahaan dan Leverage terhadap Financial Distress dengan Pendekatan Altman Z-Score Ramadhani, Nora Niza Dwi; Sari Andayani
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i2.2582

Abstract

This study aims to assess the influence of company size and debt-to-asset ratio on financial distress in healthcare companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Financial distress is measured using the Altman Z-score method, while the independent variables consist of company size and the proportion of debt to total assets (DAR). This study adopts a quantitative method based on secondary data and applies a purposive sampling method, with 25 companies targeted as research subjects. Data analysis was performed through multiple linear regression using SPSS version 25 software. The results show that company size and leverage have a significant positive effect on financial distress. Company size has a significance value of 0.006 with a coefficient of 0.246, while leverage (DAR) shows a significance of 0.000 and a coefficient of 0.384. The coefficient of determination (R²) of 0.414 indicates that both independent variables are able to explain 41.4% of the variation in financial distress. Conclusion: Explains that company size and debt-to-asset ratio have a positive and significant impact on financial distress. This condition indicates that larger companies with higher leverage, as measured by the debt-to-asset ratio, tend to have higher Z-scores and indicate financial stability. This finding aligns with signaling theory, which assumes that a company's financial information serves as a positive signal to external parties.

Page 23 of 24 | Total Record : 238

 20   21   22   23   24 

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