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
Articles
238 Documents
<![CDATA[Peran Minat Beli Dalam Membangkitkan Impulsive Buying ]]>
<![CDATA[Obing Zaid Sobir]]>;
<![CDATA[Aprih Santoso]]>
<![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.v3i2.439
<![CDATA[The research objective is to determine the effect of price, location and service on Impulsive Buying with Buying Interest as moderator. The total sample is 338 respondents in DKI Jakarta Province, and those who meet the requirements and provide responses. The research method uses a quantitative approach, with a descriptive verification research type. The results of the study are that price has a positive effect on buying interest and its impact on impulse buying. Location has a positive and significant effect on impulse buying. The test results are in line with the hypothesis where there is a positive and significant effect between location on buying interest and its impact on impulse buying. Based on the results of hypothesis testing there is a positive and significant effect. service has a positive effect, based on the test results it can be seen that the b3 coefficient is -0.858 with a significance value of 0.000 <0.05 which means that there is a positive and significant influence.]]>
<![CDATA[Pengaruh Wisata Syariah dalam Meningkatkan Pendapatan Masyarakat di Desa Suka Jaya Batubara ]]>
<![CDATA[Vina Arnita]]>
<![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.v3i2.440
<![CDATA[The aim of making sharia tourism is to introduce sharia tourism in the world. Sharia tourism is very useful because the majority of Indonesia is the largest Islamic country. One of the majority is the village in coal. The natural resource in coal village is a wide river. However, the poverty rate in coal village is very high at around 75%. The problem faced by the village is the poverty rate. Of that number, the village's poverty rate is the main problem. In addition, there are also other problems, namely the number of unemployed people in the village is relatively large, because the natural potential in the village is not utilized and livelihoods are very difficult, causing a high unemployment rate. Another problem faced by young people is that drug abuse in the village is high compared to the total population. From these problems it can be seen that the natural resources owned by this village can solve the existing problems. The village has good natural resources that can be utilized by the population. With the breadth of people's livelihoods around the riverbank tourism area, the community's income will increase and result in an increase in the community's economy. tourism area is one of the business fields that can contribute to improving the community's economy. The importance of research is carried out to develop tourist villages in Batubara Regency and provide opportunities for village communities to improve the economy.]]>
<![CDATA[Pengaruh Kompensasi, Pengawasan, dan Disiplin Kerja Terhadap Kinerja Karyawan Pada PT. Q ]]>
<![CDATA[Tasya Amelia Wirdiana]]>;
<![CDATA[Ian Nurpatria Suryawan]]>
<![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.v3i2.441
<![CDATA[The purpose of this study was to determine the effect of compensation, supervision, and work discipline on employee performance at PT. Q. The population used in this study amounted to 67 employees. The sampling technique used in this study is saturated sampling where all the population is sampled as many as 67 permanent employees at PT. Q. The technique of collecting data is by distributing questionnaires using a Likert scale. Then the data were analyzed. Based on the results of the analysis of hypothesis testing in this study that compensation does not partially affect employee performance, while supervision and work discipline partially affect employee performance.]]>
<![CDATA[Analisis Strategi Pemasaran Terhadap Pendapatan Pada UKM Jamur Tiram di Desa Bandar Labuhan ]]>
<![CDATA[Suri Ambar Wati]]>;
<![CDATA[Ova Novi Irama]]>
<![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.v3i2.455
<![CDATA[Micro,small and medium enterprises(MSMEs)are one of the economic entities whose exsistence continues to be encouraged by the government,because they ‘can absorb labor,can reduce unemloyment and also increase people’income.port of cape morawa sub-district.this research uses a descriptive method,namely a case study that produces descriptive date set forth in words.the date collection technique in this study was carried out through a process of direct interviews with predetermined key informants.this research was carried out in the village of bandar labuhan ,which produces and market oyster mushrooms in Tanjung Morawa district,this research is a descriptive research that aims to determine the marketing strategy.this study was analyzed using SWOT analysis.technical data analysis was carried out simultaneously starting from the process of data reduction,data presentation to verification or drawing conclussions.The result of the study show that the Oyster MushroomBusiness Product Marketing Strategy,which belongs to this home owned business,has a focus on marketing to increase revvenue for the resulting Oyster Mushroom product,starting at the level of product quality,price,promotion and product distribution]]>
<![CDATA[Pengaruh Media Sosial Dan Kepuasan Pelanggan Dalam Meningkatkan Hasil Jual Pada UMKM Pembudidayaan Jamur Tiram ]]>
<![CDATA[Riska Wulandari]]>;
<![CDATA[Ova Novi Irama]]>
<![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.v3i2.456
<![CDATA[This paper aims to identify and explain the influence of social media and customer satisfaction to increase sales results. Entrepreneurship is a creative endeavor based on innovation to produce something new and have added value as well as provide the benefits of creating jobs and the results are useful for many people. In this modern era, the internet has almost become everyone’s primary need, social media has become a medium to create a new phenomenon in the world of economy. The method used is explanatory quantitative research, that entrepreneurs are expected to think creatively and innovatively that the influence of social media and customer satisfaction has an effect on entrepreneurship.]]>
<![CDATA[Skema Dana Non Halal Dalam Penetapan Denda Pembiayaan Bermasalah Pada Bank Muamalat ]]>
<![CDATA[Nurul Setianingrum]]>;
<![CDATA[Nur Hidayat]]>;
<![CDATA[Dina Sabrinatus Soleha]]>
<![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.v3i2.458
<![CDATA[The purpose of this research is to describe the concept of determining fines for non-performing financing at Bank Muamalat. Besides analyzing the implementation of the theory of fines for non-halal financing in non-halal funding schemes. There is a paradox among the public regarding the observance of Islamic banking in driving financial transactions in accordance with Islamic principles. It caused a low level of public knowledge of understanding the concept of Islamic banking. This debate arises when banking transactions are not completely in accordance with sharia principles (there are still elements of Riba, Gharar, and Maysir). Therefore customers' doubts arise in Islamic banking. This study uses a descriptive qualitative research method. The result of this study is the establishment of a fine policy at Bank Muamalat. It is intended for all customers who are not responsible for their financing installment obligations. The nominal fine adjusts the amount of financing proposed by the customer. The practice of setting fines is included in the category of non-halal funds but these funds are channeled back to the people in need through Baitul Maal Muamalat (BMM). This is in accordance with sharia, seen from the theory of non-halal funds in line with the MUI DSN rules and the hadith which states that the addition of debt is usury.]]>
<![CDATA[Comparative Study of the Potential of the Halal Industry in Developed Countries vs Developing Countries ]]>
<![CDATA[Lubis, Firsty Ramadhona Amalia]]>;
<![CDATA[R.G.P, Muhammad Arsy]]>;
<![CDATA[Yuandita, Risya]]>
<![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.v3i1.459
<![CDATA[The purpose of this study is to compare the halal industry in developed countries with developing countries. By using research indicators of Muslim Tourist Visits, Halal Industry Market Area, Halal Certification, and Supply Chain Management. Countries that are the object of research are Japan and Singapore as developed countries, Indonesia and Thailand as developing countries. This study uses a qualitative descriptive method with reference to secondary data and previous research related to the halal industry in developed and developing countries. The results of the study show that Japan and Singapore as objects of developed countries still have superior values ??in the development of the halal industry. Where in Muslim minority countries such as Japan and Singapore have considerable potential in the halal industry sector which is able to support halal tourism activities with the guarantee of adequate Islamic facilities, when compared to Indonesia and Thailand as developing countries. Even though Indonesia is a country with a Muslim majority population, this has not shown that the halal industry in Muslim countries cannot necessarily develop well. As for the results of the wide market, developing countries have superior results but the market value only covers the range of providing the halal industry in the country, especially in halal food.]]>
<![CDATA[Pengaruh PDRB, Jumlah Penduduk, Jumlah Angkatan Kerja Terhadap PAD ]]>
<![CDATA[Sapira, Bella]]>;
<![CDATA[Tiara, Shita]]>
<![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.v3i1.462
<![CDATA[The starting point of this study is the increase and decrease in PDRB, population and labor force, but this phenomenon does not follow changes in regional primary income, so this is not in accordance with the theory of increasing regional primary income. PDRB will increase total PAD from the total population and labor force. This study aims to determine the effect of PDRB, population and labor force on the main regional income Regions/cities in North Sumatra. The type of quantitative research pursued in this study uses secondary data whose data comes from the North Sumatra Province data report for 2018-2022 published by the Central Bureau of Statistics. Sampling using targeted sampling.]]>
<![CDATA[Pengaruh PAD dan DAU Terhadap Pengalokasian Belanja Modal ]]>
<![CDATA[Hartiah, Permata Selly Pasa]]>;
<![CDATA[Silalahi, Alistraja Dison]]>
<![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.v3i1.463
<![CDATA[This study aims to determine the effect of regional original income and general allocation funds on the allocation of capital expenditure in regencies/cities in North Sumatra Province. This type of research uses a quantitative associative approach and also uses secondary data. The population in this study were 33 districts/cities in North Sumatra. The data was obtained from the financial reports on the realization of the government budget and district/city regional spending in North Sumatera’s BPS Figures for 2018-2021. The method of determining the sample used is purpose sampling method. The results of the study show that regional original income has a significant effect on the allocation of capital expenditures, while general allocation funds have no significant effect on the allocation of expenditures. The results of the study when carried out jointly show that regional own-source revenues and general allocation funds have a significant effect on the allocation of capital expenditures.]]>
<![CDATA[Analisis Kontribusi Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah ]]>
<![CDATA[Barus, Rismania Br]]>;
<![CDATA[Alistraja Dison Silalahi]]>
<![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.v3i1.464
<![CDATA[The purpose of this study was to find out whether there has been a development in the contribution of local taxes and regional levies to district/city governments in North Sumatra Province for the 2018 to 2020 fiscal years. The type of research used is quantitative and was carried out in district/city governments in North Sumatra province. The data collection technique used was purposive sampling. The data analysis technique used is contribution analysis to determine the contribution of local taxes and regional levies. In addition to data collection in this case, the researcher obtained research data from the Districts in Figures where the data is available at the Central Bureau of Statistics. The results of the analysis show that regional tax revenues and regional levies in each Regency/City experience an increase in income every year. In the top 5 highest local tax revenues and regional levies in all North Sumatra Regencies/Cities in 2018-2021, there is a decrease in the percentage of regional tax contributions and regional levies to regional original revenues in each Regency/City. This is considered reasonable because the revenue in each regional tax and regional retribution has increased every year, followed by an increase in original regional income in all Regencies/Cities, so that the percentage of contributions seems to be decreasing every year.]]>
