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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 238 Documents
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Industry Competitiveness Analysis Using Porter’s Five Forces: Indonesian Multi-industry Study Case Siti Paramadita; Desman Hidayat
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i2.465

Abstract

The COVID-19 pandemic and high competition have impacted the Indonesian economy. To survive the situation, companies need to understand their industry competitiveness. This study aims to analyze the industry factors in three different kinds of industries, namely aviation, education, and e-commerce industry. The method used in this study is a case study by explaining the industry’s background and characteristics and analyzing the industry factor by using Porter's Five Forces analysis in declining, stagnant, and improving business in the COVID-19 pandemic. Aviation, education, and e-commerce industry each represents the declining, stagnant, and improving industry in the COVID-19 pandemic situation. The result shows the different characteristics between each of the industry and how the industry forces, such as the threats of new entrants, the bargaining power of suppliers, the threat of substitutes, the bargaining power of buyers, and the rivalry among existing competitors can have different impacts on the industry competitiveness. This study gives insights on how an entrepreneur should face the competition in their industry. This study is limited to the research that is done in the pandemic situation, the number of industries researched, and the scope of the industry.
The Role Of Restaurant Tax And Contribution To Regional Income In Gorontalo City Finnantia Monicha Rikardin; Merindah Dwi Nabilqodarsa; Galih Wicaksono; Mu’min Al - Mukhlishin
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i2.467

Abstract

Restaurant tax is one part of the regional tax that contributes a significant amount to local revenue (PAD). The purpose of this study was to determine the effectiveness and contribution of restaurant tax revenue to Gorontalo City PAD. The method used in this study is quantitative descriptive, namely measuring the level of effectiveness and contribution of Restaurant Tax to Gorontalo City's PAD from 2019 to 2021. Data collection was carried out secondaryly via the yanjak.gorontalokota.go.id page. From the research conducted, the results show that restaurant taxes are in the effective category, while the contribution to Gorontalo City's PAD is still lacking, so there is a need for an appropriate strategy to optimize restaurant tax revenue.
Government Health Expenditures on Economic Growth in ASEAN-9 Countries Qurrota A'yun, Indanazulfa; Irwandi
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i1.468

Abstract

Government expenditure is one of the part of fiscal policy that governs the economy for the realization of people's welfare and the stability of economic activity. One of the government expenditures is used for the health sector, where health is one of important indicator as an effort in realizing public health development. Accordingly, this study aims to analyze the effect of government health expenditure on economic growth in ASEAN-9 countries. This paper based on panel data of a sample of 9 countries in ASEAN that consist of Indonesia, Malaysia, Singapore, Thailand, Philippines, Brunei Darussalam, Myanmar and Cambodia, using data for the period 2000-2019. The best selection model in this paper is fixed effect model. Empirical results find that health expenditure of GDP have a positive effect to economic growth. Then, the health expenditure of pocket and population have a negative significant effect on economic growth. However, the health expenditure per capita and health expenditure government have no significant effect on economic growth. This suggests that there needs to be an increased of focus on investment and the speed of developing medical services and public health efficiency so as to improve public health and economic growth.
Perencanaan Anggaran Kas yang Efektif Dala Menjaga Likuiditas dan Meningkatkan Rentabilitas Larispa Indonesia Yolla Sarah Ananda Harahap; Murni Dahlena Nasution
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i1.470

Abstract

The purpose of this research is to find out and analyze the appropriateness of the preparation of the company's cash budget and to find out and analyze whether the role of the cash budget supports the effectiveness of the company's cash management. The type of research used in this research is a case study with a descriptive method. Calculations are based on liquidity ratios, activity ratios, and profitability. This shows that financial preparation has increased with liquidity, activity and profitability ratios, which means that financial management is running well and the impact is better than before. The company's liquidity and profitability grow significantly every year. It can be concluded that the cash budget of the Larispa company for the 2019-2021 period was able to maintain liquidity and increase profitability in accordance with the smooth operation and survival of the company thanks to an increase in operating profit and sales.
Analisis Sistem Informasi Akuntansi Sebagai Pendukung Pengendalian Internal Pada Larispa Indonesia Dermawan, Edy; Nst, Murni Dahlena
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i1.471

Abstract

This study aims to find out how the cash in and cash out accounting information systems in companies. This research was conducted at LARISPA (Public Research Institute) Indonesia. This study uses a type of descriptive qualitative research method, with direct observation data and interviews with related parties regarding the company's cash receipts and expenditures. The results showed that the accounting system for cash receipts and expenditures in the company has been implemented systematically by using the Jurnal.id application to record all cash receipts and expenditure transactions, but in the use of the Jurnal.id application, errors were still found in inputting data and network disruptions so that they must be recorded manually until the network stabilizes again.
Peranan Anggaran Biaya Produksi Sebagai Pengendalian Dalam Menunjang Efektifitas Projek Konsultasi Pendidikan Larispa Indonesia Indah Ayu Lestari; Murni Dahlena Nasution
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i1.472

Abstract

The aims of this study were (1) to describe how the preparation of the production cost budget for the education consulting project of Larispa Indonesia, (2) to describe how effective production cost control is at Larispa Indonesia, (3) to describe the role of the production cost budget in supporting the effectiveness of production cost control Larispa Indonesia Education Consulting Project. This study used a qualitative approach with a descriptive research type conducted at Larispa Indonesia. The types of data used are primary data and secondary data. Primary data includes interview data with informants, and secondary data in the form of data on the 2020-2022 Educational Consultation Project Budget. This study used a qualitative approach with a descriptive research type conducted at Larispa Indonesia. The types of data used are primary data and secondary data. Primary data includes interview data with informants, and secondary data in the form of data on the 2020-2022 Educational Consultation Project Budget. From the results of this study it is known that the production cost budget data and production cost realization starting in 2020-2022 show that the production cost budget realization shows a figure below 10%, this proves that the control carried out by Larispa has been effective. The production cost budget at Larispa Indonesia has played a significant role in the process of controlling production costs. Because the production cost budget that is applied has fulfilled the functions and objectives of the budget.
Analisis Pendapatan dan Nilai Tambah Industri Rumah Tangga Kelapa Gongseng (U Neulheu) Kecamatan Jangka Kabupaten Bireuen Provinsi Aceh M. Saleh; M Rasyidin; Hakim Muttaqim
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i2.473

Abstract

Jangka District, Bireuen Regency, Aceh Province is a home industry area that processes coconuts into a processed product in the form of gongseng coconut (Uneulheu), a special Acehnese cooking spice. The purpose of this study was to determine the amount of income received and to know the amount of value added from the Uneulheu processing business in the home industry of Jangka District, Bireuen Regency, Aceh Province. Research method Case study analysis of income and analysis of added value and the number of respondents as many as 17 household industries. The results showed that the business of processing coconut gongseng in the home industry is profitable. Apart from gongseng coconut, the household industry also obtains additional income from coconut derivative products such as copra and shells. Furthermore, the added value obtained by the home industry in producing gongseng coconut is 9.47% percent. With an added value of Rp. 5,063 per Kg per production.
Analisis Sistem Informasi Akuntansi Penggajian Pegawai Untuk Mendukung Pengendalian Intern Pada LARISPA Indonesia Qorisya Fahzira; Murni Dahlena Nasution
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i1.476

Abstract

Having qualified employees will make a work efficiently. In achieving company goals, it is also influenced by technological developments that are increasing. Creating a payroll system is one of the things that is needed and will be carried out by companies to manage their employees. This study aims to examine the payroll accounting information system of Larispa Indonesia and determine how to implement it. Evaluate its implementation whether it supports internal control. This study uses a qualitative descriptive analysis technique with data collection methods, interviews and documentation. The payroll accounting information system that is implemented at Larispa Indonesia supports all internal controls related to payroll because it has shown its responsibilities. However, there are still dual tasks carried out by the accounting function, namely making employee attendance lists and recording employee salaries but also transferring money to each employee's account. The accounting records at LARISPA Indonesia are not yet effective due to the absence of general journal and ledger records, which only have employee income cards.
Pengaruh ROA, ROE, LDR, CAR, Dan NPL Terhadap Harga Saham Perbankan Yang Terdaftar di BEI Nur Aryanti, Asti; Rahmi, Palupi Permata; Herlina, Listri
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i1.479

Abstract

One of the sectors that has rapid development that support the national economy and have an important role in national development is the banking sector. This research aimed at analyzing the effect of Return on Assets, Return on Equity, Loan Deposit Ratio, Capital Adequacy Ratio, and Non-Performing Loans on banking stock prices listed on the IDX (Case Research of BUMN Banks for the Period 2008 – 2021). This research employed a quantitative method with a descriptive and verification approach. The type of data used were quantitative data. Secondary data, which consisted of data on the annual financial statements of BUMN Banks for the period 2008-2021, were collected using a purposive sampling technique. The analytical method used in this research was multiple linear regression. The t test and F test were carried out to obtain results regarding the effect of the independent variables on the dependent variable. The results showed that partially, Return on Equity (ROE) and Non-Performing Loans (NPL) had a significant effect on stock prices. While the ROA, LDR and CAR variables had no significant effect on stock prices. The test results of the coefficient of determination (R2) showed that the variables Return on Assets, Return on Equity, Loan to Deposit Ratio, Capital Adequacy Ratio, and Non-Performing Loans had an influence on stock prices by 38.60% and the remaining 61.40% was influenced by other external factors.
Analisa Penggunaan E-Wallet dalam Keseharian Masyarakat di Kabupaten Labuhanbatu Pitryani; Eva Fitria; Elvina
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i2.480

Abstract

Technology that is currently developing can make it easier for people in various ways. One of the conveniences for the community in their daily lives is the use of cash instead of electronic money (e-wallet). The purpose of this study is to get an overview of the use of e-wallets in Labuhanbatu Regency. This research method uses descriptive qualitative with the type of research in the form of case studies in Rantauprapat. The research was conducted from May 2022 to November 2022. The instruments used were a questionnaire given to the public and in-depth interviews (In-depth Interview). The sample in this study is people with an age range of 15 years - 53 years, further distinguished by categories of finance, food and beverages, shopping. Data analysis techniques use the Miles and Huberman methods. Communities in Labuhanbatu Regency have used e-wallets to make online transactions. The most e-wallet users are men with a percentage of 65.56% and women with 34.44%. The age range that uses ¬e-wallet is in the range of 23 years to 30 years (35.56%). 20% for 15-22 years, 20% for 31-38 years, 15.56% for 39-46 years and 8.88% for 46-53 years. Online transactions commonly used by respondents are in the financial category (78%) to pay electricity bills, health insurance, water bills, and other financial transactions. 15% for food purchases and 7% for drinks.

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