ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING
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
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238 Documents
<![CDATA[Pengaruh Kinerja Keuangan Terhadap Harga Saham Dengan Mediasi Nilai Perusahaan Pada Perusahaan Barang Konsumsi Primer Yang Terdaftar Di Bursa Efek Indonesia (Subsektor Food And Baverage 2018-2021) ]]>
<![CDATA[Aisyah, Siti]]>;
<![CDATA[Djuanda, Gustian]]>
<![CDATA[ ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
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DOI: 10.47065/arbitrase.v3i1.421
<![CDATA[This study aims to determine how the effect of financial performance on stock prices and its impact on firm value in primary consumer goods companies listed on the Indonesian stock exchange (food and beverage sub-sector 2018-2021). The data collection method is the documentary data collection trace historical data on audited annual financial reports on the www.idx.co.id website. The type of research used is quantitative data analysis. The population and samples taken based on certain criteria or purposive sampling obtained a sample of 25 companies. The data is processed with SmartPLS version 3.3.9. The analysis includes path model, measurement (outer) model test, structural (inner) model test, model suitability test and model interpretation. The results showed that profitability and liquidity ratios had an effect on firm value, leverage ratios had no effect on firm value, profitability and liquidity ratios had a positive effect on stock prices, leverage had no effect on stock prices, firm value had no effect on stock prices, firm value could mediate the ratio of profitability and liquidity to stock prices but firm value cannot mediate leverage to share prices.]]>
<![CDATA[Efektivitas Sistem Informasi Akuntansi Lembaga Perkreditan Desa di Kecamatan Kediri ]]>
<![CDATA[Ida Ayu Nyoman Yuliastuti]]>;
<![CDATA[I Gede Cahyadi Putra]]>
<![CDATA[ ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
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DOI: 10.47065/arbitrase.v3i1.424
<![CDATA[This study aims to examine and analyze the effect of information technology sophistication, work experience, training and Tri Hita Karana culture on the effectiveness of the accounting information system at the Village Credit Institution (LPD) in Kediri District, Tabanan Regency. The number of LPDs in Kediri District are 21 LPDs with a population of 159 people. The method of determining the sample using purposive sampling method, so as to get a research sample of 105 respondents. The data analysis technique used is multiple linear regression analysis. Of the 105 questionnaires distributed, 81 were filled out and returned. The results of the data analysis showed that the training and culture of Tri Hita Karana had a positive effect on the effectiveness of the accounting information system. It is different with the results on the variables of information technology sophistication and work experience which have no effect on the effectiveness of the accounting information system at the LPD in Kediri District, Tabanan Regency.]]>
<![CDATA[Pengaruh Manajemen Laba, Ukuran Perusahaan, Corporate Social Responsibility Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bei Tahun 2018-2020) ]]>
<![CDATA[Dwi Maya Anggraeni]]>;
<![CDATA[Dwi Ermayanti Susilo]]>
<![CDATA[ ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
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DOI: 10.47065/arbitrase.v3i1.425
<![CDATA[The main goal of every company is to optimize the company's profit as well as the wealth of its shareholders. Companies with high firm value will maximize the welfare of their shareholders, as a result, investors will be interested in investing in similar companies. There are several factors that can affect the value of the company which includes earnings management, firm size and corporate social responsibility. The purpose of this study was to determine the effect of earnings management, firm size, corporate social responsibility on firm value. The approach in this study uses a quantitative method approach. The population in this study are all companies in the mining sector listed on the Indonesia Stock Exchange in 2018-2020 totaling 48 companies. By applying the purposive sampling technique for sampling, 17 companies were obtained for 3 years, so the number of samples was 51. The data quality test uses the classical assumption test and the analysis technique uses multiple linear regression analysis. The results of this study indicate that earnings management has no significant effect on firm value, firm size has a positive and significant effect on firm value, and corporate social responsibility has no significant effect on firm value.]]>
<![CDATA[Pengaruh Profitabilitas Terhadap Internet Financial Reporting (IFR) ]]>
<![CDATA[Agustina, Duwi]]>;
<![CDATA[Yanto, Yanto]]>
<![CDATA[ ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
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DOI: 10.47065/arbitrase.v3i1.437
<![CDATA[Financial reporting via the internet is the disclosure of financial information using the company's own website. With the development of information technology, all work and human activities can be completed effectively and more efficiently. Financial reporting via the internet is expected to improve a company's communication with external and internal parties of the company, as well as other parties related to the company. The purpose of this research is to determine the effect of the independent variable namely Profitability on the dependent variable, namely Internet Financial Reporting on the company manufacturers listed on the IDX for the 2019-2020 period. The type of research used is explanatory research with data collection techniques using secondary data. The object of this research is a manufacturing company listed on the IDX for the 2019-2020 period. The number of samples in this study were 72 companies using SPSS. The data analysis technique used in the study uses simple linear regression analysis. The results of this study indicate that the profitability variable has no effect on Internet Financial Reporting.]]>
<![CDATA[Langkah Preventif Penanggulangan Tindak Pidana Narkotika Dalam Perspektif Hukum Pidana ]]>
<![CDATA[Syahranuddin]]>;
<![CDATA[Nasution, Chairuni]]>
<![CDATA[ ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
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DOI: 10.47065/arbitrase.v3i1.438
<![CDATA[Drug abuse in Indonesia has reached an alarming level, facts on the ground show that 50% of prison residents (rehabilitation hospitals) are drug or substance abusers. The purpose of this paper is to find out how law enforcement against crimes that have been committed by the authorities and has accepted the verdicts of several judges in court as a defense. Drug abuse in Indonesia has reached an alarming level, facts on the ground show that 50% of prison residents (rehabilitation hospitals) are drug or substance abusers. The purpose of this paper is to find out how law enforcement against crimes that have been committed by the authorities and has accepted the verdicts of several judges in court as a defense. Hopefully, this paper can be used to prevent the spread of drug abuse or circulation, but in fact more law enforcement is causing an increase in drug trafficking]]>
<![CDATA[Ketidaksesuaian Barang Yang Dibeli Melalui E Commerce Ditinjau Dari Aspek Perlindungan Konsumen ]]>
<![CDATA[Hasdiana Juwita Bintang]]>
<![CDATA[ ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
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DOI: 10.47065/arbitrase.v3i1.442
<![CDATA[This study aims to describe the legal protection obtained by consumers for non-conformance of goods purchased through e-commerce, an overview of e-commerce in Indonesia, the provisions for purchasing goods through e-commerce according to laws and regulations in Indonesia, and how the legal protection for consumers for the nonconformity of goods purchased through e-commerce. The research method used is descriptive with a normative research type, the data collection method is carried out by means of a literature study, the analysis used is qualitative analysis. The brief description of the research is that the trading system used in e-commerce is designed to sign electronically. This electronic signature is made from the time of purchase, inspection and delivery. Therefore, the availability of correct and accurate information about consumers and companies in e-commerce is an absolute prerequisite.]]>
<![CDATA[Hubungan Kecerdasan Emosional Dan Hasil Belajar Dengan Kualitas Komunikasi Mahasiswa Fakultas Ekonomi ]]>
<![CDATA[Darmawan, Didit]]>;
<![CDATA[Mardikaningsih, Rahayu]]>
<![CDATA[ ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
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DOI: 10.47065/arbitrase.v3i1.443
<![CDATA[Communication is very essential in human life. Communication as a social interaction tool is useful for knowing and predicting other people's attitudes, as well as for knowing one's own existence in creating a balance with society or the environment. Interpersonal communication is a communication skill since childhood, from the closest environment. Experts have identified various approaches to studying the quality of communication. Emotions and intellectual intelligence can be a factor in developing the quality of communication. In addition, learning outcomes can be used as a reason for the formation of quality communication. This study aims to determine the role of emotional intelligence and learning outcomes on the quality of interpersonal communication between students and lecturers at UNSURI Surabaya. The population in this study were all students at the Faculty of Economics. Sampling using purposive sampling method. The number of samples is 128 people. Data collection uses a survey method. The data analysis technique used in this study is a multiple regression technique to determine the effect of the independent variables on the dependent variable. The results prove that there is a role of emotional intelligence and learning outcomes on the quality of communication between lecturers and students.]]>
<![CDATA[Nilai Perusahaan dan Analisis Investasi Pada Bank Daerah Bangka Belitung ]]>
<![CDATA[Sumiyati, Sumiyati]]>;
<![CDATA[Wardhani, Rulyanti Susi]]>;
<![CDATA[Yokotani, Yokotani]]>;
<![CDATA[Saputri, Angelia]]>
<![CDATA[ ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
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DOI: 10.47065/arbitrase.v3i1.444
<![CDATA[Risk absorption and capital addition is a business strategy for business development in order to face intense competition in the banking industry. One of the Regional Development Banks in Indonesia is the Regional Development Bank of South Sumatra and Bangka Belitung. Before making investment decisions, investors need information about company value by reading and analyzing financial reports. The higher the value of the company, the more favorable perceptions investors will have of the company so that in the end they have the confidence to invest. Information about company value is also important for companies to assess their performance. In general, financial performance is analyzed using financial ratios. This study uses a mixed approach which is complemented by financial statement analysis. Methods of data analysis using ARIMA least squares regression analysis and investment analysis. The results showed that it was concluded that the company is in a progressive position (Strength Opportunity) with the SWOT method. The results of the ARIMA Least Square regression analysis concluded that the ratios of NPL, NIM, LDR, CASA, CR and BOPO are strongly related to firm value. However, the variables that have the most influence on firm value are DER, CASA and CAR. The results of the investment analysis show that the rate of return on investment (ROCE) is 14.54 more than the capital provided, Payback Period is 1 year 8 months. While the results of the Net Present Value (NPV) calculation are positive, which means the project can be continued and has good prospects in the future, while the Internal Rate of Return (IRR) shows a project interest rate of 34.36% or greater than the discount rate by 14.25%.]]>
<![CDATA[Pengaruh Kualitas Pelayanan dan Religiusitas Terhadap Minat Menabung di Bank Syariah Indonesia ]]>
<![CDATA[Alwahidin]]>;
<![CDATA[Nur Afni]]>
<![CDATA[ ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
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DOI: 10.47065/arbitrase.v3i1.445
<![CDATA[This study aims to examine the effect of service quality and religiosity on the intention to save at Bank Syariah Indonesia. This study uses quantitative research methods to confirm the data obtained in the field with the existing theory. Meanwhile, sample data collection techniques were carried out using the questionnaire method, literature study, and documentation. Data is processed using the SmartPLS 3.0 program. The data processing results show that service quality and religiosity have a significant effect on the interest in saving at Bank Syariah Indonesia. This finding is evidenced by each Path Coefficient value > 0.05. First, the service quality variable with the path coefficient value in the hypothesis test is t statistic > t table (2.467 > 1.985) or p-value 0.014 <0.05, so it can be concluded that the service quality variable influences the intention to save at BSI. Second, the Religiosity variable with the path coefficient value in the hypothesis test is t statistic > t table (6.306 > 1.985). So it can be concluded that the religiosity variable influences the intention to save at Bank Syariah Indonesia. The implications of this relevant research are for banks to pay attention again to the influences on customers' interest in keeping at Bank Syariah Indonesia.]]>
<![CDATA[Pengaruh Label Halal Terhadap Keputusan Pembelian Daging Ayam ]]>
<![CDATA[Radlyah Hasan Jan]]>;
<![CDATA[Fadlun Nabila Bachdar]]>;
<![CDATA[Faradila Hasan]]>
<![CDATA[ ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
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DOI: 10.47065/arbitrase.v3i2.436
<![CDATA[This thesis examines the effect of halal label on purchasing decision of chicken meat at Jumbo Supermarket in Manado City. The main problem in this research is whether the halal label has an effect on purchasing decision of chicken meat at Jumbo Supermarket in Manado City or not. The purpose of this research was to find out the effect of halal label on purchasing decision of chicken meat at Jumbo Supermarket in Manado City. The type of research in this study was quantitative. The population and sample were 96 people at Jumbo Supermarket in Manado City by using the Lameshow formula. The data used in this study were primary data and secondary data. The data analysis technique used in this study was normality test, linearity test, hypotesis test which used the regression test. The results obtained that the halal label had an effect on purchasing decision as evidenced by the results of the analiysis using the coefficient of determination (R2) technique. It showed that the coefficient between the variables of X (Halal Label) and Y (Purchasing Decision) were 0,471 or 47,1%. In addition, based on the siqnificance value of the coefficients, it was obtained that a siqnificance value of 0,000 < 0,05. It means that H0 is rejected and Ha is accepted. The siqnificant and the effect of halal label on purchasing decision are 46,1% while the remaining 52,9% is influenced by other factors which are not examined in this research.]]>
