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[Analisis Penggunaan Aplikasi Shopeepay Terhadap Perilaku Konsumtif Mahasiswa Manajemen Universitas Labuhanbatu ]]>
<![CDATA[Eva Fitria]]>;
<![CDATA[Elvina]]>;
<![CDATA[Pitryani]]>
<![CDATA[ ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47065/arbitrase.v3i2.481
<![CDATA[ShopeePay has become a new lifestyle among Shopee users, because it makes purchasing and payment transactions easier. The purpose of this study was to analyze the use of ShopeePay on the consumptive behavior of Labuhanbatu University Management students. This research is a qualitative descriptive study. This research was conducted from June 2022 to November 2022. The samples in this study were students of the Management study program, Faculty of Economics and Business, Labuhanbatu University, totaling 346 students. Data collection techniques were carried out using in-depth interviews and giving questionnaires to assess ShopeePay usage. Data analysis techniques are carried out by detecting student consumptive behavior in using ShopeePay. The data is given coding which is then narrated and interpreted in a qualitative description. The results of the study show that there are more female ShopeePay users (250 people) than men (96 people). ShopeePay users are aged 18 and 20 years from the 2022 and 2020 batches. Use of ShopeePay for less than 3 months in making online transactions]]>
<![CDATA[Analisis Pengaruh Pendapatan Daerah, Belanja Daerah dan Pembiayaan Daerah Terhadap Pajak Daerah di Sumatra Utara ]]>
<![CDATA[Luffi Nabila Siregar]]>;
<![CDATA[Shita Tiara]]>
<![CDATA[ ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47065/arbitrase.v3i1.484
<![CDATA[This study aims to determine how to determine the effect of local taxes on regional income, regional spending and regional financing in North Sumatra. The type of research used in this research is descriptive qualitative. The analysis technique used in this research is to conduct field studies and literature studies. Based on the results of research that has been carried out, the contribution of local tax revenue has increased in 2018-2019, while in 2020-2021 it has decreased, affecting the regional income of North Sumatra. As well as Regional tax revenues contribute to increasing local revenue, regional spending and regional financing in North Sumatra.]]>
<![CDATA[Peningkatan Kinerja Karyawan Ditinjau Dari Sikap Kerja Dan Penegakan Keadilan Organisasi ]]>
<![CDATA[Eli Retnowati]]>;
<![CDATA[Didit Darmawan]]>
<![CDATA[ ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47065/arbitrase.v3i2.490
<![CDATA[Each organization is faced with a reality related to the importance of improving employee performance in an increasingly dynamic organizational environment. This is done as a form of organizational responsiveness in terms of competitive advantage and achieving organizational success. Organizations must be able to examine what factors contribute significantly to making this happen so that a new idea is found. As this study discusses management issues regarding work attitudes, organizational justice, employee performance related to how employee attitudes and organizational justice can play an important role in shaping employee. The respondents are employees of a company located in Gresik City, East Java. In this study the population is all employees with a total of 30 people. The 30 employees are all part of the research sample, so this includes determining the sample using a census technique. The researcher chose the method in two ways, namely observation followed by distributing questionnaires. The analytical tool is used for several stages starting with the classical assumption test, multiple regression analysis, t test and F test. The research data will be processed with the SPSS for windows program where the researcher chooses SPSS version 26. In accordance with the research results obtained, the influence exerted by work attitudes on employee performance is significant. Furthermore, the influence of organizational justice on employee performance also gives similar results, which is significant. Of the two, namely work attitude and organizational justice can affect employee performance simultaneously and significantly.]]>
<![CDATA[Pengaruh Pendapatan Asli Daerah dan Distribusi Daerah Terhadap Belanja Daerah Di Kabupaten/Kota Sumatera Utara ]]>
<![CDATA[Putri Cindi Claudia]]>;
<![CDATA[Alistraja Dison Silalahi]]>
<![CDATA[ ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47065/arbitrase.v3i1.494
<![CDATA[The purpose of this study 1) To determine the effect of receipt of Local Own Revenue on increasing Regional Expenditure in the Regency/City of North Sumatra. 2) To determine the effect of receiving regional levies on increasing regional balances of North Sumatra Province. In this study the method of data analysis used by the author in analyzing the problems that exist in this study is to use quantitative methods. The type of data used in this study is secondary data, namely data in the form of figures contained in the APBD Realization report for districts/cities in North Sumatra for the 2018 to 2020 Fiscal Year and data related to research. From the results of this study it is known that Regional Own Revenue does not have a positive effect on regional spending while Regional Retribution has a positive effect on regional spending.]]>
<![CDATA[Prediksi Harga Saham Bank BCA Menggunakan XGBoost ]]>
<![CDATA[Beno Jange]]>
<![CDATA[ ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47065/arbitrase.v3i2.495
<![CDATA[This study aims to determine the prediction of Bank BCA's stock price using XGBoost. XGBoost is an open source implementation of Gradient Boosting for generating forecasts based on historical data that is fast and scalable. The data in this study is stock price data of Bank BCA for 4 (four) years, namely from 01-01-2017 to 31-12-2020. The technical indicators used in this study are the Simple Moving Average (SMA), Exponential Moving Average (EMA), Moving Average Convergence/Divergence (MACD) and Relative Strength Index (RSI). The results show that the Exponential Moving Average technical indicator greatly influences the prediction results. The results of this study also show a fairly good prediction accuracy with MAPE of 4.01 percent with hyper parameter settings; but the predictions are slightly less good in March 2020 due to the Covid-19 pandemic case.]]>
<![CDATA[Peranan Laboratorium Terpadu Dalam Melahirkan Wirausaha Muda Melalui Program Pekan Kewirausahaa ]]>
<![CDATA[Mail Hilian Batin]]>;
<![CDATA[Iceu Sri Gustiana]]>;
<![CDATA[Zulfikri]]>
<![CDATA[ ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47065/arbitrase.v3i2.497
<![CDATA[Role is an action performed by a person in an event. In this study, the role aimed at the Integrated Laboratory in carrying out the entrepreneurship week program. The presence of laboratories in universities is important as a place for students to experiment in the teaching and learning system. Material about Entrepreneurship is always taught to students, but only fixated on assignments but not yet of economic value. There is an entrepreneurship week program as a forum for students to be creative in selling their products to a wide audience and always evaluated by the laboratory if there are obstacles in the field. This type of research is field research with a qualitative approach. Primary and Secondary data are also needed as a complement to the perfection of the research. The results showed that integrated laboratories play a role in producing young entrepreneurs through the entrepreneurship week program, although there are still some obstacles that occur, but will always improve for future improvement.]]>
<![CDATA[Analisis Penerapan Perencanaan Pajak PPh Pasal 21 Wajib Orang Pribadi Di PT. Sukses Anugrah Sejahtera ]]>
<![CDATA[Tia Novira Sucipto]]>
<![CDATA[ ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47065/arbitrase.v3i2.499
<![CDATA[The company as an income tax withholder at the end of each takwin year, is required to recalculate, deposit and report the tax payable for employees for the past year. If the determination of the calculation and reporting of taxes relating to employee salaries and wages is incorrect, then the calculation of income tax article 21 is not in accordance with applicable laws and regulations and can cause overpayment / underpayment of income tax payable, this study aims to determine and analyze the application of tax planning PPh article 21 individual taxpayers at PT. Sukses Anugrah Sejahtera.Sampling used is all employees at PT. Sukses Anugrah Sejahtera which amounted to 22 permanent employees. The analysis method used is descriptive. Based on the results of the study, it shows that PT. Sukses Anugrah Sejahtera (SAS) has not calculated and withheld income tax on its employees in accordance with the applicable tax law. It is recommended that further research if you want to follow up on PPH article 21 tax planning in order to further increase the scope of the research. The management is expected to take care of the NPWP for employees who do not yet have an NPWP in accordance with the laws and regulations.]]>
<![CDATA[Peran Entrepreneurial Self Efficacy Pada Analisis Perilaku Kewirausahaan Terhadap Keberhasilan Usaha Mikro Kecil Menengah ]]>
<![CDATA[Fiqih Maria Rabiatul Hariroh]]>;
<![CDATA[Novi Fitria Hermiati]]>;
<![CDATA[Nining Yuningsih]]>
<![CDATA[ ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47065/arbitrase.v3i2.500
<![CDATA[Pengaruh UMKM dalam pertumbuhan ekonomi menjadi salah satu alternative untuk mengurangi pengangguran karena UMKM mampu menyerap tenaga kerja. Penelitian ini bertujuan untuk mengetahui peran efikasi diri kewirausahaan pada pengaruh perilaku kewirausahaan terhadap keberhasilan usaha. Populasi dalam penelitian ini adalah pelaku UMKM di Desa Tridaya Tambun Selatan sebanyak 136 pelaku usaha. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah probability sampling. Perhitungan jumlah sampel menggunakan rumus Slovin sebanyak 100 pelaku usaha. Metode pengumpulan data menggunakan kuesioner dan studi kepustakaan. Analisis data menggunakan teknik analisis deskriptif dan teknis analisis inferensial dengan menggunakan alat analisa Partial Least Square (PLS)]]>
<![CDATA[Analisis Inovasi Produk Dan Kualitas Produk Terhadap Keunggulan Bersaing Pada Kerajinan Rotan Di Kota Medan ]]>
<![CDATA[Dian Septiana Sari]]>
<![CDATA[ ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47065/arbitrase.v3i2.501
<![CDATA[The research analysis aims to determine whether product innovation and product quality partially and simultaneously have a positive and significant effect on the competitive advantage of rattan craftsmen in Jalan Gatot Subroto, Medan City. The data analysis technique used is the quantitative method with the help of the SPSS version 26.0 program. This study uses multiple linear regression analysis. The sample in this study was 77 respondents. Primary data collection using a questionnaire. The results showed that the effect of product innovation on competitive advantage was seen that count 4.282 > table 1.664 and significant 0.000 <0.05. The effect of product quality on competitive advantage is seen in that count 3.190 > table 1.664 and significant 0.002 <0.05. The effect of Product Innovation and Product Quality together (simultaneously) has a positive effect on Competitive Advantage (Fount> Ftable 34.602 > 2.72 at significant 0.000 <0.05).]]>
<![CDATA[The Pengaruh Profitability Dan Fixed Tangible Assets Terhadap Leverage Pada Perusahaan Manufaktur 2018-2020 ]]>
<![CDATA[Putri Dwi Ariska]]>;
<![CDATA[Dwi Ermayanti Susilo]]>
<![CDATA[ ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47065/arbitrase.v3i2.502
<![CDATA[In determining leverage, there are several factors considered by companies in general, including profitability and fixed tangible assets. Profitability is the profit earned by the company in a certain period. Fixed tangible assets are assets that are owned and used to operate and have future benefits for more than one budget period and are not intended for sale. This study aims to determine the effect of profitability and fixed tangible assets on leverage in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. This study uses quantitative methods, namely research based on the philosophy of positivism, which is used to examine certain populations or samples, collect data, and analyze statistical data. The population of this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The number of samples of 57 companies was selected through purposive sampling. Methods of collecting data through financial management books, journals about leverage, financial reports. The results show that profitability has no significant positive effect on leverage. Fixed tangible assets have no significant positive effect on leverage.]]>
