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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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Media Sosial, Impulsive Buying, dan Etika Konsumsi Islam Berbasis Qana‘ah Desy Bariyyatul Qibtiyah; Hawiwin Fitriah
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.v7i1.3299

Abstract

Social media such as TikTok, Instagram, and Shopee encourage impulsive buying among students at the Nurul Jadid University (UNUJA) religious Islamic boarding school in Probolinggo. Through FOMO (fear of missing out) tactics, viral content, and viral discounts, this contradicts Islamic consumption ethics based on qana'ah (contentment), an attitude of satisfaction and sufficiency with Allah SWT's sustenance. Data were obtained through in-depth interviews, observation, and documentation of 15 students selected using a purposive sampling technique. Data analysis was conducted through source triangulation with member checking techniques to ensure the reliability and validity of the findings. The research findings indicate that 13 of the 15 students have made unplanned impulsive purchases after being exposed to content on social media, triggered by visual appeal, discount offers, the influence of influencers, and easy access to digital transactions. Although some students are beginning to recognize the negative impacts, the practice of qana'ah values ??is still not fully visible in real attitudinal changes. This study addresses the limited lack of spiritual research in the context of modern Islamic boarding schools and supports the development of Islamic character education in the digital era. This study fills the gap in spiritual studies that is limited to the context of contemporary Islamic boarding schools and supports the development of Islamic character education in the digital era. Academically, this research contributes by expanding the study of impulsive buying through the perspective of contentment (qanaah) in the context of Islamic boarding school students. Practically, these findings can serve as a basis for strengthening Islamic character education and digital literacy, enabling students to better manage their consumption in the social media era.
Pengaruh Stabilitas Laba dan Stabilitas Arus Kas Operasional terhadap Nilai Perusahaan Moh. Arrijal ‘Ilman Nafi’; Chairil Anwar; Dian Fahriani; Erlyna Tri Rohmiatun
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.v7i1.3300

Abstract

This study aims to analyze the influence of earnings stability and operating cash flow stability on firm value among IDX30 companies listed on the Indonesia Stock Exchange during the 2022–2025 period. A quantitative approach was employed using secondary data obtained from the companies' annual financial reports. The sample consisted of 21 companies selected via purposive sampling, resulting in 84 firm-year observations. Data analysis was conducted using multiple linear regression with the aid of SPSS version 27. The results indicate that earnings stability has a significant effect on firm value, with a regression coefficient of -0.103, a calculated t-value of -2.034, and a significance level of 0.046 (<0.05). Conversely, operating cash flow stability does not significantly affect firm value, showing a regression coefficient of 0.024, a calculated t-value of 0.586, and a significance level of 0.560 (>0.05). Simultaneous testing yielded a calculated F-value of 2.069 with a significance level of 0.135 (>0.05), indicating that earnings stability and operating cash flow stability, when combined, do not have a significant effect on firm value. These findings suggest that investors in IDX30 companies prioritize earnings consistency—viewing it as a signal of corporate performance quality—over operating cash flow stability when determining firm value. This study contributes theoretically by extending empirical evidence on the application of Signaling Theory in explaining the relationship between earnings stability, operating cash flow stability, and firm value. Methodologically, this study employs the coefficient of variation to measure earnings stability and operating cash flow stability in IDX30 companies. Practically, the findings provide useful insights for corporate management and investors in evaluating financial performance consistency as an important determinant of firm value.
Pengaruh Kemudahan Penggunaan E-Wallet dan Gaya Hidup Cashless terhadap Perilaku Konsumtif Mahasiswa Bilqis Agustina Windiary; Sri Trisnaningsih
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.v7i1.3305

Abstract

The development of financial technology has driven the increasing use of e-wallets and the adoption of a cashless lifestyle among students. The ease of transactions offered by digital payments can influence user consumption patterns. This study aims to analyze the effect of e-wallet ease of use and a cashless lifestyle on the consumer behavior of Accounting students at UPN Veteran East Java. This study uses a quantitative approach with a survey method. Data were obtained by distributing questionnaires to 77 respondents selected using a simple random sampling technique. Data analysis was performed using Partial Least Square-Structural Equation Modeling (PLS-SEM) with the help of the SmartPLS 4 application. The results showed that e-wallet ease of use had a positive and significant effect on student consumer behavior with a t-statistic of 2.741 and a p-value of 0.0006, and a cashless lifestyle also had a positive and significant effect with a t-statistic of 5.830 and a p-value of 0.000. The R-square value of 0.364 indicates that 36.4% of the consumer behavior variables are explained by this model. The easier an e-wallet application is to use, the higher the tendency of students to engage in consumption activities. A cashless lifestyle has also been shown to have a positive and significant impact on consumer behavior. The ease, speed, and practicality of cashless transactions encourage students to make more unplanned purchases. The findings of this study indicate that the use of digital payment technology and changes in societal transaction patterns play a role in shaping student consumption behavior in the digital era. This study provides an empirical contribution in expanding the study of student consumer behavior in the digital payment era by analyzing the influence of e-wallet ease of use and a cashless lifestyle. The research findings are expected to serve as a reference for further research and for stakeholders interested in improving digital financial literacy.
Pengaruh Literasi Keuangan, Transparansi Pengelolaan Usaha dan Pengendalian Internal terhadap Kinerja Keuangan UMKM Fitri Nadia Salsabila; Sri Trisnaningsih
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.v7i1.3316

Abstract

This study aims to analyze the influence of financial literacy, business management transparency, and internal control on the financial performance of culinary Micro, Small and Medium Enterprises (MSMEs) in Menganti Sub-district, Gresik Regency. The study adopted a quantitative approach with primary data collected through questionnaires. The population comprised 398 registered culinary MSMEs, with a sample of 80 respondents selected using simple random sampling based on the Slovin formula. Data analysis was performed using multiple linear regression with SPSS. The results indicate that: (1) financial literacy has a positive and significant effect on MSME financial performance (t=8.842; sig.=0.000); (2) business management transparency has a positive and significant effect on MSME financial performance (t=2.503; sig.=0.014); (3) internal control has a positive and significant effect on MSME financial performance (t=2.477; sig.=0.015); and (4) all three variables simultaneously have a significant effect on MSME financial performance (F=167.947; sig.=0.000). The Adjusted R Square of 0.864 indicates that 86.4% of the variation in MSME financial performance is explained by the three independent variables. These findings affirm that strengthening financial literacy, implementing business management transparency, and applying internal control collectively contribute significantly to improving the financial performance of culinary MSMEs.
Peran Artificial Intelligence Marketing dan Content Marketing dalam Meningkatkan Purchase Intention Produk melalui Brand Trust Khoirunnisa Diah Parwitasari; Dandy Kurnia
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.v7i1.3317

Abstract

This study aims to analyze the influence of Artificial Intelligence Marketing and Content Marketing on Purchase Intention of local skincare products among TikTok Shop users, with Brand Trust serving as an intervening variable. The study is motivated by the increasing utilization of artificial intelligence technology and content-based marketing strategies in enhancing consumers' purchase intentions within social commerce platforms. A quantitative approach with a survey method was employed in this study. Data were collected through questionnaires distributed to 100 respondents who were TikTok Shop users and had searched for or purchased local skincare products. The sampling technique used was purposive sampling, while data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that Artificial Intelligence Marketing and Content Marketing have a positive and significant effect on Brand Trust. Furthermore, Artificial Intelligence Marketing, Content Marketing, and Brand Trust were found to have positive and significant effects on Purchase Intention. The indirect effect analysis revealed that Brand Trust significantly mediates the relationship between Artificial Intelligence Marketing and Content Marketing and Purchase Intention. These findings suggest that optimizing artificial intelligence in marketing activities and delivering high-quality content can enhance consumers' trust in brands, thereby increasing their intention to purchase local skincare products through TikTok Shop.
Pengaruh AI Generatif terhadap Kualitas Keputusan Bisnis UMKM melalui Risiko Kognitif Amelia Aritonang; Nanang Hoesen Hidroes Abbrori
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.v7i1.3324

Abstract

This study aims to examine the effect of generative artificial intelligence (AI) on business decision quality among MSMEs in East Java, with cognitive risk as a mediating variable. This study is motivated by the increasing adoption of generative AI in supporting business activities, including information retrieval, strategic alternative development, and decision recommendations. Although generative AI can improve information accessibility and decision-making efficiency, its use without critical evaluation may generate cognitive risks due to excessive reliance on AI-generated outputs. This study employs an explanatory quantitative approach involving 100 MSME actors who use generative AI for business purposes in East Java. Data were collected using a five-point Likert-scale questionnaire and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLLS 4. The results indicate that generative AI has a positive and significant effect on business decision quality (?=0.810; t=13.737; p<0.001) and a negative and significant effect on cognitive risk (?=-0.751; t=12.961; p<0.001). Furthermore, cognitive risk has a negative and significant effect on business decision quality (?=-0.140; t=2.236; p=0.025) and mediates the relationship between generative AI and business decision quality (?=0.105; t=2.086; p=0.037). The R² values indicate that cognitive risk is explained by 56.4%, while business decision quality is explained by 84.7%. This study contributes theoretically to the human-AI collaboration literature by revealing the cognitive mechanism underlying the relationship between generative AI utilization and business decision quality. Unlike previous studies that predominantly emphasize the direct benefits of AI for efficiency and productivity, this study demonstrates that AI-supported decision quality is also influenced by users’ ability to evaluate and manage cognitive risks. Practically, this study highlights that MSMEs should utilize generative AI as a decision-support tool through information verification processes and the reinforcement of human judgment to ensure effective and responsible technology adoption.
Paradoks Arus Kas dan Nilai Publik pada BUMD Air Minum Dominggo Calvino Role Gulu; Syarbini Ikhsan; Gita Desyana
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.v7i1.3334

Abstract

Perumdam Tirta Khatulistiwa of Pontianak City recorded solid financial performance during 2022–2024, with net operating cash flow growing from IDR 34.86 billion to IDR 50.62 billion (CAGR +20.50%) and net profit from IDR 23.02 billion to IDR 32.66 billion. However, service quality simultaneously deteriorated: the non-revenue water rate rose from 29.96% to 32.56%, exceeding the national standard of 20%, while adequate water pressure coverage plummeted from 41.84% to 14.71% (CAGR ?40.8%). This study aims to analyze cash allocation patterns and measure their conversion efficiency into public service value using a Critical Case Study approach based on audited financial statements. The analysis shows the Cash Reinvestment Ratio ranged only 4.30%–5.58%, below the 7–11% reference range, while capital expenditure declined (CAGR ?8%) amid strong operating cash growth, indicating that cash surpluses have not been optimally converted into infrastructure investment supporting public service value. These findings confirm that prevailing BUMD performance assessment frameworks ("Healthy"/"Good" ratings) tend to emphasize financial dimensions and have not yet fully incorporated substantive public value indicators. This study contributes by proposing the addition of non-financial indicators, based on cash flow ratios and service quality, into the performance evaluation framework for water utility BUMDs, so that corporate health assessments are no longer biased toward financial aspects alone.
What Drives Consumers' Purchase Intention in Live Commerce? An Extended Technology Acceptance Model Marsha Alifia Vesthi; Faris Muslihul Amin; Ilham Ilham
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.v7i1.3338

Abstract

The rapid development of digital technology has increased the popularity of TikTok Live Shopping as an emerging social commerce platform for online purchasing. However, limited studies have examined consumer purchase intention in this context using an extended Technology Acceptance Model (TAM). This study aims to analyze the effects of Perceived Usefulness, Perceived Ease of Use, Perceived Enjoyment, Perceived Value, and Trust on Purchase Intention, with Attitude serving as a mediating variable. The novelty of this study lies in integrating Perceived Value and Trust into the TAM framework to better explain consumer purchase intention in live social commerce. A quantitative approach was employed using a survey of 261 university students in Surabaya who had previously purchased products through TikTok Live Shopping. Respondents were selected using purposive sampling, and the data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The model explained 61.0% of the variance in Attitude (R² = 0.610) and 46.5% of the variance in Purchase Intention (R² = 0.465). Perceived Value had the strongest positive effect on Trust (? = 0.570, p < 0.001), while Trust significantly influenced both Attitude and Purchase Intention. However, Perceived Enjoyment and Perceived Usefulness did not significantly influence Attitude. These findings highlight the importance of Trust and Perceived Value in shaping consumer purchase intention, provide empirical support for extending TAM in the context of TikTok Live Shopping, and offer practical insights for platform providers and online sellers.
Maqashid Asy-Syariah sebagai Kerangka Analisis Reformasi Kebijakan Perpajakan Nasional Indonesia Sulma Nabilah; Fuad Yanuar Akhmad Rifai; Qurotul Aini
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.v7i1.3353

Abstract

This study examines the integration of Maq??id al-syar?‘ah  within Indonesia’s national taxation system as a framework for evaluating fiscal justice and public welfare. Previous studies generally discuss taxation from the perspectives of public finance, tax administration, or normative Islamic law. In contrast, this study positions Maq??id al-syar?‘ah  as an analytical framework for assessing the ethical orientation and social legitimacy of contemporary fiscal policy. This research employs a qualitative approach using library research. Data were obtained from classical and contemporary literature on Maq??id al-syar?‘ah , Islamic economics, taxation studies, and Indonesian fiscal policy documents, including tax regulations and state budget policies (APBN). Data analysis was conducted using qualitative content analysis to identify the relationship between taxation policies and the five essential objectives of Maq??id al-syar?‘ah  (al-dar?riyy?t al-khamsah), namely the protection of religion, life, intellect, lineage, and wealth. The findings reveal that Indonesia’s taxation system substantively reflects several maq??id dimensions, particularly through redistributive fiscal policies such as progressive taxation, public expenditure on education and healthcare, and social welfare programs. However, the integration of maq??id values in fiscal policy remains largely implicit and has not yet been systematically incorporated into the conceptual foundation of taxation regulations. This condition indicates that fiscal policy is still predominantly oriented toward revenue optimization and administrative efficiency rather than distributive justice and social welfare. This study contributes a conceptual perspective by positioning Maq??id al-syar?‘ah  not merely as a normative Islamic doctrine, but as a critical analytical framework for evaluating modern taxation systems. The study also offers an alternative approach for developing fiscal policies that are more equitable, welfare-oriented, ethically legitimate, and socially accountable.
Pengaruh Green Accounting, Environmental Performance, dan Nilai Perusahaan: Bukti Empiris pada Perusahaan Sektor Industri Dasar dan Kimia Faisal Hasbullah Batubara; Wahyu Widjayanti; Sulistining Trimulyani; Budi Utami
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.v7i1.3355

Abstract

This study aims to examine the effect of green accounting and environmental performance on firm value in Basic Materials and Chemicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The study is motivated by the growing demand for sustainable business practices and the inconsistent findings of previous studies regarding the influence of environmental accounting and environmental performance on firm value. A quantitative research approach was employed using secondary data obtained from annual reports, sustainability reports, and the Corporate Performance Rating Program in Environmental Management (PROPER) reports. The sample was selected using a purposive sampling technique, resulting in 10 companies with a total of 30 observations. Data were analyzed using panel data regression with EViews, including descriptive statistical analysis, panel data model selection, classical assumption tests, hypothesis testing, and the coefficient of determination test. The results indicate that green accounting has a negative and significant effect on firm value, with a regression coefficient of -0.082843 and a probability value of 0.0005 (p < 0.05). Meanwhile, environmental performance has no significant effect on firm value, with a regression coefficient of 0.076177 and a probability value of 0.8394 (p > 0.05). Simultaneously, green accounting and environmental performance have a significant effect on firm value, as indicated by a Prob(F-statistic) of 0.000468 (p < 0.05). The Adjusted R² value of 0.3913 indicates that these two variables explain 39.13% of the variation in firm value, while the remaining 60.87% is explained by other factors outside the research model. This study provides an empirical contribution by enriching the literature on the role of green accounting and environmental performance in influencing firm value, particularly in companies within the Basic Materials and Chemicals sector. Furthermore, the findings serve as a practical reference for companies in optimizing the implementation of sustainable business practices to enhance firm value.

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