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 303 Documents
 27   28   29   30   31 
Pengaruh Sikap Kontrol Perilaku, dan Peran Fasilitator Pangan terhadap Pemenuhan CPPOB pada UMKM Tengku Awalludin; Rulianda Wibowo; Fahmi Natigor
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.v7i1.3363

Abstract

This study aims to examine the effects of attitude, subjective norms, perceived behavioral control, and the role of facilitators in the Safe Food Goes to Campus (Pangan Aman Goes to Campus/PAGC) Program on the behavior of Micro, Small, and Medium Enterprises (MSMEs) in complying with Good Processed Food Manufacturing Practices (Cara Produksi Pangan Olahan yang Baik—CPPOB). This research employed a quantitative method with a descriptive approach. The respondents consisted of 80 processed food MSMEs participating in the PAGC Program in Medan City, Deli Serdang Regency, and Binjai City, selected using a purposive sampling technique. Primary data were collected through a Likert-scale questionnaire, while secondary data were obtained from documentation studies. Data were analyzed using descriptive analysis, validity and reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing with IBM SPSS version 27. The results indicate that attitude, subjective norms, perceived behavioral control, and the role of PAGC facilitators have positive and significant effects, both partially and simultaneously, on MSME behavior in complying with CPPOB. The coefficient of determination (Adjusted R²) of 0.713 indicates that 71.3% of the variation in MSME compliance behavior with CPPOB is explained by these four variables, while the remaining 28.7% is influenced by other factors outside the research model. Among the independent variables, the role of PAGC facilitators was found to have the strongest influence on MSME compliance behavior. These findings suggest that strengthening positive attitudes, social support, perceived behavioral control, and effective facilitation through the PAGC Program can significantly improve MSMEs' compliance with CPPOB standards.
Exploring Sustainable Financial Behavior Among Millennial Mothers Through an ESG Perspective Ghalih Sabda Bekti; Ayu Puspitasari; 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.v7i1.3378

Abstract

This study explores the sustainable financial behavior of millennial mothers and its contribution to family financial resilience from an ESG perspective. Using a qualitative exploratory approach, the study involved 14 millennial mothers selected through purposive sampling from each regency and city in West Kalimantan, Indonesia. Data were collected through semi-structured interviews and analyzed using thematic analysis supported by NVivo. The findings reveal that participants practiced sustainable financial behavior by prioritizing essential household needs, maintaining financial records and budgets, saving for emergencies and children’s education, and exercising responsible consumption. These practices enhanced family financial resilience by improving financial preparedness, managing unexpected expenses, and supporting long-term economic stability. From an ESG perspective, environmental responsibility was reflected in reducing plastic waste, reusing household materials, and adopting environmentally conscious consumption. Social responsibility was demonstrated through prioritizing family wellbeing, children’s education, and healthcare protection, while governance practices included transparent financial management, joint financial decision-making with spouses, and disciplined financial planning. This study highlights how integrating ESG values into household financial practices contributes to resilient and sustainable family welfare amid economic uncertainty. This study contributes to the sustainable finance literature by extending the application of the ESG perspective from corporate and investment contexts to household financial behavior while providing qualitative insights into how millennial mothers integrate sustainability values into everyday financial decision-making.
Analisis Komparatif Kinerja Keuangan Perusahaan Perbankan Sebelum dan Sesudah Implementasi Teknologi Blockchain Ramadhani Anhar Fahrezi; Rida Perwita Sari
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.v7i1.3380

Abstract

Digital transformation has encouraged the banking industry to adopt various technological innovations to enhance efficiency and competitiveness. One of the most prominent technologies is blockchain, which offers greater transparency, security, and efficiency in financial transaction processes. This study aims to analyze the differences in the financial performance of PT Bank Negara Indonesia (Persero) Tbk before and after the implementation of blockchain technology. A quantitative approach with a comparative research design was employed using the paired sample t-test. The study utilized annual financial statement data of PT Bank Negara Indonesia (Persero) Tbk covering the period from 2015 to 2024. Financial performance was measured using four indicators: Return on Assets (ROA), Return on Equity (ROE), Net Interest Margin (NIM), and Operating Expenses to Operating Income (BOPO). The findings indicate that blockchain implementation has a significant effect on NIM, while no statistically significant differences were found in ROA, ROE, and BOPO. These results suggest that the benefits of blockchain in the banking sector are more evident in enhancing the bank’s intermediation function, as reflected by changes in Net Interest Margin, rather than in improving overall profitability and operational efficiency. This study provides empirical evidence that blockchain implementation does not immediately improve all financial performance indicators but initially affects the bank’s intermediation function, as reflected in changes in Net Interest Margin. These findings contribute to the growing body of literature on blockchain implementation in the Indonesian banking industry and provide valuable insights for future research and managerial decision-making regarding digital transformation in the financial sector.
Pengaruh Kualitas Pelayanan dan Mobile Banking terhadap Kepuasan Nasabah Bank Syariah Dina Zhafarina; Eneng Iviq Hairo Rahayu
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.v7i1.3386

Abstract

Increasing competition in the Islamic banking industry has encouraged Bank Syariah Indonesia (BSI) to continuously improve service quality and mobile banking quality to enhance customer satisfaction. This study aims to analyze the effect of service quality and mobile banking quality on customer satisfaction at BSI KCP Jakarta Bona Indah, both partially and simultaneously. This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 100 respondents selected using a purposive sampling technique. The data were analyzed using IBM SPSS Statistics 30 through validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²). The results indicate that service quality has a positive and significant effect on customer satisfaction (t = 4.296; p < 0.001), while mobile banking quality also has a positive and significant effect on customer satisfaction (t = 6.161; p < 0.001). Simultaneously, both variables have a significant effect on customer satisfaction (F = 57.847; p < 0.001), with a coefficient of determination (R²) of 0.549, indicating that 54.9% of the variation in customer satisfaction is explained by service quality and mobile banking quality, while the remaining 45.1% is influenced by other factors outside this study. These findings suggest that improving service quality, supported by reliable, user-friendly, and secure mobile banking services, is an important strategy for enhancing customer satisfaction at BSI KCP Jakarta Bona Indah.
Pengaruh Environmental, Social, and Governance terhadap Nilai Perusahaan pada Perusahaan Subsektor Food & Beverage Logas Logas; Syarif M. Helmi; Djunita Permata Indah
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.v7i1.3397

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) on firm value in Food & Beverage subsector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This study employed a quantitative approach using secondary data obtained from annual reports, sustainability reports, and the companies' official websites. The sample consisted of 80 observations selected using the purposive sampling method. Firm value was measured using Tobin’s Q, while ESG was measured using the ESG disclosure score. Multiple linear regression analysis was conducted using SPSS. The results indicate that ESG has no significant effect on firm value (? = 0.217; Sig. = 0.473). The control variables, Firm Size and Debt to Equity Ratio (DER), also have no significant effect on firm value. Simultaneously, ESG, Firm Size, and DER do not significantly affect firm value (Sig. = 0.249), with an Adjusted R Square value of 0.015, indicating that the model explains only 1.5% of the variation in firm value, while the remaining variation is explained by other factors outside the research model. This study contributes empirical evidence on the relevance of ESG disclosure to firm value in the Food & Beverage subsector while controlling for Firm Size and Debt to Equity Ratio (DER), thereby extending ESG literature in the Indonesian corporate context.
Pengaruh ROA, NIM, dan EPS terhadap Harga Saham Perusahaan Perbankan Tiara Oktapia Maharany; Riyandi Nur Sumawijaja
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.v7i1.3423

Abstract

This study investigates the influence of Return on Assets (ROA), Net Interest Margin (NIM), and Earnings per Share (EPS) on the stock prices of state-owned banks listed on the Indonesia Stock Exchange. A quantitative research design was adopted using descriptive and verificative approaches. The study population consisted of all state-owned banks listed on the Indonesia Stock Exchange throughout the 2015–2025 period. Sample selection was conducted using purposive sampling, resulting in four state-owned banks with a total of 44 observations. The data were processed and analyzed using IBM SPSS Statistics. The empirical findings reveal that the regression model explains 40.4% of the variation in stock prices, as indicated by the coefficient of determination (R²), while the remaining 59.6% is attributable to variables beyond the scope of the proposed model. The partial regression results demonstrate that ROA and EPS exert a positive and statistically significant effect on stock prices, whereas NIM does not exhibit a statistically significant relationship. Furthermore, the simultaneous test confirms that ROA, NIM, and EPS collectively have a significant effect on the stock prices of state-owned banks listed on the Indonesia Stock Exchange. These findings indicate that profitability indicators, particularly ROA and EPS, are more strongly associated with stock price movements than NIM during the observation period.
Ukuran Bank Memoderasi Pengaruh CAR, NPL dan BOPO Terhadap Profitabilitasa Riki Saputra; Batara Daniel Bagana
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.v7i1.3424

Abstract

This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), and Operating Costs on Operating Income (BOPO) on Return on Assets (ROA) with Firm Size as a moderating variable in Conventional Commercial Banks for the period 2019 to 2024. The study uses a quantitative approach with secondary data obtained from the annual financial statements of banking companies. The research sample consists of 20 Conventional Commercial Banks selected using a purposive sampling technique to obtain 120 company-year observations. Data analysis was performed using multiple linear regression with the help of Eviews13. The results showed that CAR had no effect on ROA with a coefficient value of -0.014103 and a probability of 0.0618 (>0.05). NPL and BOPO had a significant negative effect with coefficients of -0.140604 and -0.067983 with probability values ??of 0.0002 and 0.0000 (<0.05), respectively. Meanwhile, Firm Size is only able to moderate the influence of NPL and BOPO but does not moderate the influence of CAR on ROA. Firm Size strengthens the negative influence of NPL on ROA and Firm Size weakens the negative influence of BOPO on ROA, the interaction coefficient value of NPL and Firm Size is -0.052218 and a probability value of 0.0121 (<0.05). While the interaction coefficient value between BOPO and Firm Size is 0.005858 with a probability of 0.0062 (<0.05). The results of simultaneous testing with the Goodness of Fit test obtained a probability result of 0.0000 below 0.05 which indicates that CAR, NPL and BOPO simultaneously influence ROA. This finding indicates that these variables are very important in influencing bank profitability. This study provides a theoretical contribution by expanding the empirical evidence that the application of Signaling theory and Agency Theory in explaining the influence of CAR, NPL and BOPO on ROA. In addition, this study provides a methodological contribution through the use of the coefficient of variation as the level of capital adequacy, the level of credit risk and operational efficiency in Conventional Commercial Banks with firm size as a moderating variable, as well as providing a practical contribution as a reference for management and investors in evaluating financial performance that affects profitability.
The Moderating Effect of Gender on Overconfidence in Investment Decisions Rosyidah Rahmah; Nugraha Nugraha; Dian Kurnianingrum; Margareth Setiawan
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.v7i1.3426

Abstract

This study examined the influence of overconfidence on the investment decisions of Indonesian individual or retail investors. The research design used in this study uses quantitative survey approach. The questionnaire was distributed online using the Populix platform. The analysis used Hayes' Moderation Model 1, utilizing a quantitative survey of 500 retail investors from the Indonesia Stock Exchange (IDX). This study explored the moderating effect of gender on the relationship of overconfidence and investment decisions. The results showed that overconfidence significantly increased investment decisions, with the relationship being more pronounced in men than in women. Overconfidence positively influenced investment decisions for both genders, with a more pronounced effect on male investors, as evidenced by the conditional effect. These findings advance behavioral finance by demonstrating gender-specific effects of overconfidence in emerging markets and suggest that investor education and risk communication strategies should be tailored to demographic characteristics of investors, particularly gender, to more effectively address overconfidence bias.
Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit Pada Jasa Audit Profesional Dalam Praktik Akuntan Publik Valencia Baltihan Sompie; Fam Si Si; Florencia Irena Lawita
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.v7i1.3429

Abstract

Audit quality is a critical factor determining the level of public trust in financial statements audited by Public Accounting Firms (KAP). This study aims to analyze the effect of auditor competence and independence on audit quality in professional audit services at KAPs. This research employs a quantitative approach with a causal-associative design. The population comprises auditors working at KAPs registered with the Financial Services Authority, with a sample of 65 respondents selected using purposive sampling from 12 KAPs located in the DKI Jakarta area. Data were collected through a five-point Likert-scale questionnaire and analyzed using multiple linear regression with SPSS version 26. The results show that competence has a positive and significant effect on audit quality, and independence likewise has a positive and significant effect on audit quality. Simultaneously, competence and independence explain 61.4% of the variance in audit quality, while the remainder is explained by variables outside the model. These findings confirm that auditors with strong knowledge, experience, and an independent mental attitude produce higher-quality audits. The results have practical implications for KAPs in designing continuous competence development programs and strengthening independence mechanisms to maintain the credibility of audit opinions.
Analisis Kinerja dan Dampak Variabel Determinan Terhadap Minat Kerja dan Kesiapan Kerja Julius Nursyamsi; Edi Sukirman; Joko Utomo; Makmun Makmun
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.v7i1.3447

Abstract

This study aims to analyze the effects of self-efficacy, self-esteem, and soft skills on job interest and work readiness, as well as to examine the mediating role of job interest in the relationship between these three determinant variables and work readiness. The study employed a quantitative approach. The research population consisted of 500 individuals who met the predetermined research criteria, while the sample comprised 200 respondents, selected using a non-probability sampling technique with a purposive sampling method. Primary data were collected through a structured questionnaire measured using a five-point Likert scale. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software. The analytical procedures included the evaluation of the measurement model (outer model), structural model (inner model), hypothesis testing through bootstrapping, as well as predictive relevance (Q²), effect size (f²), and coefficient of determination (R²) analyses. The findings indicate that self-efficacy, self-esteem, and soft skills have positive and significant effects on both job interest and work readiness. Among these variables, soft skills exert the strongest influence on both job interest and work readiness. Furthermore, job interest has a positive and significant effect on work readiness and partially mediates the relationships between self-efficacy, self-esteem, soft skills, and work readiness. The Q² and R² values demonstrate that the proposed model possesses strong predictive capability in explaining the relationships among the variables. These findings reinforce the Social Cognitive Career Theory (SCCT) and the CareerEDGE Employability Model, emphasizing that work readiness is developed through the interaction of psychological factors, non-technical competencies, and career motivation. This study contributes theoretically by extending empirical evidence regarding the mediating role of job interest in the development of work readiness and contributes practically by providing insights for higher education institutions, vocational education providers, and organizations in designing programs that enhance self-efficacy, self-esteem, and particularly soft skills to improve graduates' work readiness in response to the demands of the digital transformation era.

Page 30 of 31 | Total Record : 303

 27   28   29   30   31 

Filter by Year

2020 2026


Reset
Filter By Issues
All Issue Vol. 7 No. 1 (2026): July 2026 Vol. 6 No. 3 (2026): March 2026 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