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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 303 Documents
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Implementasi Sistem Pembayaran Digital Sebagai Strategi Mitigasi Risiko Transaksi pada Reseller Fashion Multi-Channel Kurniawati Kurniawati; Ahdiyat Agus Susila; Moh. Abd. Rahman
ARBITRASE: Journal of Economics and Accounting Vol. 7 No. 1 (2026): July 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v7i1.3222

Abstract

This study aims to analyze the implementation of digital payment systems as a transaction risk mitigation strategy for fashion reseller businesses employing multi-channel sales models. The rising prevalence of digital fraud and transfer proof manipulation among micro-enterprises in Probolinggo Regency highlights the urgent need for systematic risk governance using ERM COSO, TAM, and Risk-Return Trade-Off frameworks. This research employs a qualitative approach with a multiple-case study design, utilizing replication logic to construct robust theoretical explanations. Data were collected through in-depth interviews, observations, and documentation from ten informants, and subsequently analyzed using a cross-case matrix. The novelty of this study lies in the finding that past experiences with financial losses act as the primary determinant, shifting the focus of technology adoption from perceived ease of use to asset security, alongside the identification of the operator's role in closing the reconciliation gap between digital systems and field practices. The findings indicate that 90% of the informants (9 out of 10 informants) rationally chose to bear the Merchant Discount Rate (MDR) costs for transaction security, and 100% of the informants consistently implemented daily reconciliation as their primary risk mitigation practice. While digital payment systems effectively mitigate conventional cash payment risks, they demand more complex managerial capacities to address emerging challenges such as payment settlement delays. This study contributes to the development of an adaptive risk management model that integrates the principles of hifdz al-mal and maslahah into operational policies. Theoretically, this research enriches the literature on SME risk management through the integration of cross-frameworks, while practically, the findings provide a strategic guide for policymakers in designing digitalization interventions based on risk segmentation and the digital literacy levels of business owners.
Pengaruh Likuiditas dan Solvabilitas terhadap Nilai Perusahaan Consumer Non-Cyclicals di BEI Tahun 2020-2024 Tanaya Cautsar Alif; Agus Taufik Hidayat
ARBITRASE: Journal of Economics and Accounting Vol. 7 No. 1 (2026): July 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v7i1.3224

Abstract

This study aims to examine the effects of liquidity and solvency on firm value in manufacturing companies within the consumer non-cyclicals subsector listed on the Indonesia Stock Exchange during the 2020–2024 period. The study is motivated by inconsistent findings in previous research regarding the relationship between these financial indicators and firm value, particularly in the context of economic recovery, where companies are required to maintain financial stability while strengthening investor confidence. A quantitative research approach was employed using secondary data obtained from the companies' annual financial statements. The sample consisted of 24 manufacturing companies selected through purposive sampling, resulting in 120 firm-year observations. The data were analyzed using multiple linear regression after all classical assumption tests had been satisfied. The findings reveal that liquidity, measured by the Current Ratio (CR), has a positive and statistically significant effect on firm value, with a regression coefficient of 0.995 and a significance level below 0.05. Likewise, solvency, measured by the Debt-to-Equity Ratio (DER), also demonstrates a positive and statistically significant effect on firm value, with a regression coefficient of 0.672 and a significance level below 0.05. The coefficient of determination (R²) of 81.5% indicates that a substantial proportion of the variation in firm value can be explained by liquidity and solvency, while the remaining 18.5% is attributable to other factors outside the research model. The novelty of this study lies in its specific focus on manufacturing companies in the consumer non-cyclicals subsector during the 2020–2024 period, reflecting the dynamics of economic recovery and the characteristics of an industry with relatively stable demand. This study contributes to the literature by providing additional empirical evidence supporting the relevance of signaling theory in explaining the relationship between liquidity, solvency, and firm value, while offering deeper insights into the financial behavior of firms operating in Indonesia's consumer non-cyclicals subsector. From a practical perspective, the findings provide useful guidance for corporate management in formulating effective working capital and capital structure policies to enhance firm value, as well as valuable information for investors in assessing corporate fundamentals before making investment decisions. Furthermore, the findings are expected to serve as a reference for future studies investigating the determinants of firm value across different industries by incorporating additional variables and broader analytical approaches.
Peran Gaya Hidup Dalam Memoderasi Pengaruh Penggunaan E-Wallet Terhadap Perilaku Konsumtif Mahasiswa Mila Septy Fiani Zustika Sari; Shanti Nugroho Sulistyowati
ARBITRASE: Journal of Economics and Accounting Vol. 7 No. 1 (2026): July 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v7i1.3228

Abstract

The rapid development of digital financial technology has transformed transaction patterns and consumer behavior, particularly among university students who actively utilize electronic wallet (e-wallet) services. Transaction convenience, payment efficiency, and various digital promotional features are considered capable of increasing students’ consumptive behavior. This study aims to examine the influence of e-wallet usage on consumptive behavior with lifestyle as a moderating variable among students at Universitas PGRI Jombang. The study employed a quantitative approach using an explanatory research design. Data were collected through online questionnaires distributed to 272 respondents selected using the Slovin formula from a total population of 837 students. Data analysis was conducted using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method with SmartPLS 3 software. The analytical procedures included descriptive statistical analysis, outer model testing, inner model evaluation, hypothesis testing, and moderating effect analysis. The findings revealed that e-wallet usage had a positive and significant effect on students’ consumptive behavior, indicated by a path coefficient of 0.530 and a p-value of 0.000. Lifestyle also showed a positive and significant influence on consumptive behavior with a coefficient value of 0.339 and a p-value of 0.000. Furthermore, lifestyle significantly moderated the relationship between e-wallet usage and consumptive behavior with a coefficient value of 0.148 and a p-value of 0.001. The novelty of this study lies in the integration of e-wallet usage and lifestyle variables in explaining students’ consumptive behavior in the digital era. This research contributes theoretically to the development of digital consumer behavior studies and practically to improving students’ financial literacy in the wise use of digital payment technology.
Dinamika Kemiskinan dan Faktor-Faktor Penentunya: IPM, TPT dan PDRB per Kapita Fatma Faoziah; Fauzul Adzim
ARBITRASE: Journal of Economics and Accounting Vol. 7 No. 1 (2026): July 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v7i1.3231

Abstract

The poverty rate in the Barlingmascakeb development region is still quite high when compared to the average poverty rate of Central Java Province, despite improvements over time in the Human Development Index (HDI). This condition suggests that poverty levels are influenced by the Gross Regional Domestic Product (GRDP), the open unemployment rate, and the quality of human development. As a result, it is crucial to investigate these three aspects further. This study's goal is to find out how poverty levels in the Barlingmascakeb development region which includes Banjarnegara, Purbalingga, Banyumas, Cilacap, and Kebumen Regencies are impacted by the Human Development Index (HDI), Open Unemployment Rate (OUR), and Gross Regional Domestic Product (GRDP) between 2010 and 2024. Panel data regression analysis using the Random Effect Model (REM) is used to accomplish this goal. Secondary data gathered from Statistics Indonesia (BPS) is used in the study. The Human Development Index (HDI) significantly reduces poverty levels, as indicated by a coefficient of -3.053429 (p<0.001). Conversely, there is a 0.100918 (p=0.014) link between rising poverty levels and rising unemployment rates (TPT). Furthermore, GRDP has a substantial and adverse effect on poverty, with a value of -0.184018 (p=0.005). The findings demonstrate that the variables under investigation have a considerable impact on poverty levels in the Barlingmascakeb region. In the meantime, poverty is positively and significantly impacted by the open unemployment rate. These results imply that strategies aimed at reducing poverty should concentrate on strengthening economic sectors that can sustain more equitable economic growth, increasing employment opportunities, and enhancing human resource capability.
Analisis Kegunaan, Kemudahan, Sikap Penggunaan Teknologi Terhadap Penggunaan Mobile Banking BSI pada Generasi Z dengan (TAM) Ari Wibowo; Hanif Hanif; Muhammmad Iqbal Fasa
ARBITRASE: Journal of Economics and Accounting Vol. 7 No. 1 (2026): July 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v7i1.3245

Abstract

This study aims to analyze the influence of perceived usefulness, perceived ease of use, and attitude toward using technology on the use of BSI mobile banking among Generation Z in Bandar Lampung using the Technology Acceptance Model (TAM) approach. The development of digital technology encourages the Islamic banking sector to provide digital-based services that meet the needs of modern society which prioritizes convenience and speed in transactions. Generation Z as a digital native generation has a high level of technological adaptation, making them a potential group in the use of mobile banking services. This study uses a quantitative method with data collection techniques through questionnaires distributed to Generation Z users of BSI Mobile in Bandar Lampung. and there are 100 respondents to be tested. The independent variables in this study consist of perceived usefulness, perceived ease of use, and attitude toward using technology, while the dependent variable is the use of BSI mobile banking. Data analysis was conducted using a statistical approach to determine the partial and simultaneous effects among variables. The results of this study are expected to show that perceived usefulness, perceived ease of use, and attitude toward using technology have a positive influence on the use of BSI mobile banking among Generation Z in Bandar Lampung. This study is expected to provide a theoretical contribution to the development of Technology Acceptance Model (TAM) studies in the Islamic banking sector and become an evaluation material for Bank Syariah Indonesia in improving the quality of digital banking services according to the needs of Generation Z. This research contributes to the growing body of evidence that the TAM model remains relevant in Islamic banking, particularly among Generation Z. The results suggest that attitudes toward technology and ease of use are more influential than perceived benefits. Furthermore, this research provides insights for Bank Syariah Indonesia to develop digital services that better align with the habits and needs of younger users.
Evolusi Penelitian Credit Scoring: Analisis Bibliometrik Tren, Kolaborasi, dan Artificial Intelligence Arief Budiman; Rachmat Agus Santoso; Fitriana Fitriana
ARBITRASE: Journal of Economics and Accounting Vol. 7 No. 1 (2026): July 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v7i1.3252

Abstract

The rapid development of digital transformation, financial technology (fintech), and artificial intelligence has significantly reshaped credit assessment systems within the financial industry. Although research on credit scoring has grown substantially, comprehensive studies mapping the evolution of this literature remain limited. This study aims to examine the development of credit scoring research based on Scopus-indexed publications from 1976 to 2026 using a Biblioshiny-based bibliometric approach. The dataset was obtained through a systematic screening process, resulting in 447 articles that met the inclusion criteria. The analysis focuses on publication characteristics, international collaboration patterns, topic evolution, and the most influential documents in the field. The findings reveal that credit scoring research has experienced steady growth with an annual growth rate of 5.42% and increasing international collaboration. The United Kingdom, China, and the United States emerge as the leading contributors to the global literature. The trend topics analysis indicates a substantial shift from traditional statistical approaches toward the adoption of machine learning, deep learning, artificial intelligence, alternative data, and fintech. The novelty of this study lies in its comprehensive bibliometric mapping that integrates publication trends, scientific collaboration networks, topic evolution, and the transformation of artificial intelligence applications within credit scoring research over the last five decades. This study contributes theoretically to understanding the evolution of credit scoring literature and practically to the development of technology-based credit assessment systems.
B2B Customer Loyalty in the Digital Transformation Era: Technology Experience and Financial Transparency Firdaus Firdaus; Kusuma Ratnawati; Christin Susilowati
ARBITRASE: Journal of Economics and Accounting Vol. 7 No. 1 (2026): July 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v7i1.3257

Abstract

This systematic literature review (SLR) investigates the determinants of business-to-business (B2B) customer loyalty during the digital transformation era (2020-2025), focusing specifically on technology experience and financial transparency, two domains where empirical evidence remains fragmented. Following PRISMA 2020 guidelines, a comprehensive search across SciSpace, Google Scholar, and ArXiv yielded 749 initial records; after duplicate removal and systematic screening, 30 high-relevance empirical studies formed the primary evidence base. Technology experience enhances B2B loyalty through three mechanisms: AI-driven personalization, IoT-enabled real-time integration, and digital channel engagement. Financial transparency operates primarily through trust-building mechanisms, though direct empirical validation of pricing and cost transparency effects on B2B loyalty remains limited; blockchain shows conceptual promise but lacks rigorous empirical validation. The integration of technology experience and financial transparency creates synergistic loyalty effects exceeding individual contributions, moderated by industry sector, regional context, environmental turbulence, firm size, and relationship maturity. Trust emerges as the central mediator linking both dimensions to loyalty. The study advances B2B relationship marketing theory by integrating technology and transparency into a unified loyalty framework grounded in social exchange theory, service-dominant logic, transaction cost economics, and relational contract theory. Practically, B2B organizations should prioritize high-quality AI personalization systems, IoT-enabled service tracking, digital co-creation channels, and transparent financial practices while contextualizing strategies to moderating factors.
Pengaruh Harga CPO, Biaya Lingkungan, dan Inventory turnover terhadap Profitabilitas Perusahaan Sawit Mishel Mishel; Hana Dhayan; Elok Heniwati
ARBITRASE: Journal of Economics and Accounting Vol. 7 No. 1 (2026): July 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v7i1.3261

Abstract

This research analyze the of CPO prices, environmental costs (proxied by CSR/TJSL costs), and inventory turnover on profitability (Return on Assets/ROA) of 15 oil palm companies listed on the Indonesia Stock Exchange for the 2020–2024 period. Employing a quantitative approach with panel data (75 observations), the data were analyzed using the Random Effect Model in EViews 12. The results show that CPO prices have a positive and significant effect on ROA (coefficient = 0.1264; p = 0.0000), as do environmental costs (coefficient = 0.0145; p = 0.0117). Conversely, inventory turnover has a positive but non-significant effect (coefficient = 0.0028; p = 0.8816). Simultaneously, all three variables significantly affect profitability (p = 0.0000; $R^2$ = 37.56%). This study contributes by integrating external (CPO prices) and internal factors (CSR/TJSL and inventory turnover). The findings show that CPO prices and CSR/TJSL expenditures increase profitability, while inventory turnover does not directly determine ROA.
Pengaruh Corporate Governance, Corporate Risk Disclosure, dan Kinerja Keuangan Terhadap Nilai Perusahaan Maria Dwirosari Irwanni; Manuel Ari Partiuran Manullang; Ben Urim; Hexana Sri Lastanti
ARBITRASE: Journal of Economics and Accounting Vol. 7 No. 1 (2026): July 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v7i1.3264

Abstract

Firm value is a crucial measure that demonstrates an organization's effectiveness in improving the well-being of its shareholders. In reality, a greater firm value is influenced not just by financial performance but also by corporate governance practices and the transparency of risk disclosures. The aim of this study is to investigate the effects of independent commissioners, audit committees, institutional ownership, coporate risk disclosure, and financial performance on the value of basic material companies listed on the Indonesia Stock Exchange. Using secondary data collected from business annual reports for the years 2023–2024, this study uses a quantitative method. The sample for the study includes 91 companies, resulting in 182 observations, chosen through purposive sampling. Additionally, the data was analyzed using panel data regression with the help of EViews software. The novelty of this study is using the most recent data from the basic materials industry, this research focuses on integrating corporate governance, corporate risk disclosure, and financial performance indicators into a single research model. The findings indicate that institutional ownership and corporate risk disclosure affect firm value, while independent commissioners, audit committees, and financial performance do not affect firm value. Thus, this study can be a useful tool for business management to raise the role of institutional investors and improving the transparency of risk disclosure, thereby enhancing investor confidence, improving decision-making, and supporting the increase in firm value.
Pengaruh Pengungkapan ESG dan Manajemen Laba terhadap Biaya Modal Ekuitas pada Sektor Perbankan Tiwi Riyanti; Muhammad Fahmi; Ayu Umyana
ARBITRASE: Journal of Economics and Accounting Vol. 7 No. 1 (2026): July 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v7i1.3266

Abstract

This study aims to analyze the influence of Environmental, Social, and Governance (ESG) and earnings management on the cost of equity capital in banking companies listed on the Indonesia Stock Exchange for the 2022–2024 period. The study uses a causal associative quantitative method with secondary data obtained from annual reports and sustainability reports. The research sample was determined using purposive sampling and resulted in 38 banking companies with a total of 114 observations. The data analysis technique was carried out using panel regression using EViews 12 with a Random Effects Model selected based on the Chow Test, Hausman Test, and Lagrange Multiplier Test. The research findings indicate that ESG has a negative and significant impact on the cost of equity capital, while earnings management has a positive and significant impact on the cost of equity capital. The control variables of company size and Capital Adequacy Ratio (CAR) have a negative and significant impact on the cost of equity capital. Simultaneously, all research variables have a significant impact on the cost of equity capital in banking companies. This study makes an empirical contribution by expanding the evidence regarding the impact of ESG disclosure and earnings management on the cost of equity capital in the Indonesian banking sector during the post-COVID-19 pandemic period. The findings are expected to serve as a reference for investors, corporate management, and regulators in enhancing transparency, reporting quality, and investment decision-making.

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