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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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Analisis Kualitas Laporan Keuangan pada Bank Perkreditan Rakyat di Kecamatan Sukawati Ida Ayu Nyoman Yuliastuti; Ni Wayan Anggi Eswarani; Luh Komang Merawati
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.v3i2.503

Abstract

The research objective was to test and obtain empirical evidence whether information systems, human resource quality, internal control systems, good corporate governance, and risk management affect the quality of financial reports at BPRs in Sukawati District. The population in this study were all employees working in 15 BPR units in Sukawati District, totaling 538 people. Samples were taken using a purposive sampling method so as to get 62 people as a sample, multiple linear regression analysis was used to analyze the data. Based on the results of the analysis, it shows that information systems, human resource quality, and risk management have a positive effect on the quality of financial reports at BPRs in the Sukawati District, while the internal control system and good corporate governance have no effect on the quality of financial reports at BPRs in the Sukawati District.
Pengaruh Literasi Keuangan dan Kemudahan Bertransaksi Terhadap Minat Generasi Millenial Dalam Menggunakan Dompet Digital (ShopeePay) Erin Soleha; Zulfa Zakiatul Hidayah
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.v3i2.505

Abstract

Along with the development of increasingly advanced times, society must be able to accept and adapt quickly. One of them is the presence of financial technology, in everyday life technological developments also occur in the financial sector. This study aims to determine the influence of financial literacy and ease of transactions on the millennial generation's interest in using digital wallets (Shopee Pay). The population in this study is the millennial generation community in West Java province. The sampling technique uses accidental sampling. Data analysis using Smart PLS softwere. The results showed that financial literacy had a significant positive effect on interest in use by 79.84% and ease of transaction had a significant positive effect on interest in use by 60.26%.
Analisis Perencanaan Kualitas terhadap Kualitas Pelayanan Logistik di Perusahaan 3PL Deevana Putri Nabilah; Resista Vikaliana
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.v3i2.510

Abstract

This study aimed to analyze the effect of quality planning on service quality at PT. Puninar Anji Nyk Logistics Indonesia and also to find out how much effect that the quality planning has on service quality at PT. Puninar Anji Nyk Logistics Indonesia. This study used quantitative method with the population of the customers at PT. Puninar Anji Nyk Logistics Indonesia. The sample in this study was 60 customers by using the Random Sampling method, then the data was processed by SPSS statistical analysis. The independent variable in this study was planning, and the dependent variable in this study was service quality. The results showed that Quality Planning had an effect on the Logistics Service Quality at PT. Puninar Anji Nyk Logistics Indonesia. It was evidenced by the assessment using a simple linear regression test which showed a constant value of 8.541. It means that if the variable X (Planning) was equal to zero, then the variable Y (Service Quality) was -8.541 and it was also known that the planning regression coefficient (X) was 1.546 which was positive. These results showed that every time there was an increase or decrease in Planning (X) by one unit, it was followed by an increase or decrease in customer satisfaction (Y) by 1.546 units. With the results of the t-test performed at t-value > t-table or (10.535 > 1.9) and the results of the correlation coefficient (R) of 0.810 with a scale of > 0.75-0.99 then obtained a value (R Square) of 65.7%, and the results of the Coefficient of Determination with a total R2 of 0.657 or 65.7%. So it can be concluded that H0 was rejected and H1 was accepted, which means the planning variable (X) had a significant effect on the service quality variable (Y).
Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Audit Delay Di BEI Tahun 2019-2021 Hastuti Olivia; Tri Dessy Fadillah; Astrid Aulia Farizki; Annisa Namira; Heprina Hera Rezeki
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.v3i2.511

Abstract

Financial reports are reported at the end of each accounting period. Regulations for companies registered with Busfa Securities Indonesia must provide audited financial statements no later than four months after the end of the book closing. Audit delay affects companies listed on the Indonesian Stock Exchange. The purpose of this study is to see how much influence the company has on audit delay. This study uses quantitative methods with Eviews 10 software and uses panel data. The results of this research show that profitability influences audit delay, company size influences audit delay, and profitability, company size influences audit delay simultaneously. It is hoped that companies listed on the Indonesia Stock Exchange will not be late in submitting their financial reports, because potential investors will be able to see the mistakes made by the company.
Prestasi Kerja Protégés Ditinjau dari Fungsi Pementoran dan Kompleksitas Tugas Stefani Lily Indarto
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.v3i2.512

Abstract

Performance appraisal serves as feedback for employees to improve their work performance, as well as assisting employees in preparing more appropriate career development programs for the benefit of their organization. But for new employees, of course, mentoring is needed in every assignment so that it can be carried out properly. This mentoring can help each new employee (protégés) and build interpersonal relationships between employees. In the Public Accounting Firm, auditor staff are also required to have good knowledge so that mistakes do not occur in giving audit judgments and completing audit assignments which are sometimes very complex. For this reason, a mentoring process is needed so that the new auditor staff can complete their field work. This study divides mentoring based on mentoring relationship activities, namely the training function, and the role modeling function and social support function and looks at the effect of task complexity on work performance produced by the auditor staff. Respondents in this study were external auditor staff who worked at KAP Semarang City who had experience working as junior auditors for less than 3 years. Data obtained by distributing questionnaires. From the research results it turns out that the training function, the role modeling function, and the social support function have a positive influence on the work performance of the proteges, but the task complexity has no effect on the work performance of the junior auditors. This study provides a broader picture of the benefits of mentoring for junior auditors, specifically which mentoring functions are effective in increasing the work performance of junior auditors.
Determinan Pengungkapan Corporate Social Responsibility Diah Ayu Susanti; Aprilia Whetyningtyas; Ananda Amanah Prihutami
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.v3i2.513

Abstract

This study aims to examine the effect of profitability, leverage, board of commissioners size, and institutional ownership on the disclosure of corporate social responsibility. The number of samples in this study is 194. The analytical test method used is descriptive statistical analysis, classical assumption test which includes: normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test, and hypothesis testing which includes: multiple determination coefficient test (R2) , simultaneous significant test (F statistic test), and individual parameter significant test (t statistical test). Regression analysis used in this study is multiple linear regression analysis. The results of this study indicate that the variables of profitability, leverage, and institutional ownership have no effect on the disclosure of corporate social responsibility, while the variable size of the board of commissioners has a positive influence on the disclosure of corporate social responsibility.
Penerapan Standar Akuntansi Keuangan-Entitas Tanpa Akuntanbilitas Publik (SAK-ETAP) Pada PT. Mutiara Prima Sukses Ashar Basyir
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.v3i2.518

Abstract

Application of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) is intended to be used by Entities Without Public Accountability (ETAP), entities in implementing which are carried out starting from; reporting, presentation, measurement and recognition in order to realize and produce a complete financial report. The objectives in this research are; know how reporting, presentation, measurement and recognition of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) at PT. Prima Pearls of Success. This study uses a descriptive qualitative approach. Data collection techniques through interviews and documentation. In analyzing data apply reporting, presentation, measurement and recognition based on Accounting Standards for Financial Entities Without Public Accountability (SAK-ETAP). Based on the research results, the company in general has implemented reporting, presentation, measurement and recognition based on the Accounting Standards for Financial Entities Without Public Accountability (SAK-ETAP), it's just that in the recognition of company account posts there are several account items that are not recorded and not presented in the company's financial reporting.
Analisis Pengaruh Kualitas Layanan, Kualitas Produk dan Harga Terhadap Tingkat Kepuasan Pelanggan Salon Johnny Andrean Yuni Yuniawati
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.v3i2.519

Abstract

The salon business is engaged in the service sector, namely providing services in body care in general, and hair in particular. The formulation of this research is How do the variables influence service quality, product quality and price partially on the level of customer satisfaction? and how the influence of service quality variables, product quality and price simultaneously on the level of customer satisfaction. This research study aims to determine the influence of service quality, product quality and price variables partially on customer satisfaction and to find out how the variables influence service quality, product quality and price simultaneously. The sample used in this study was 100 respondents with the Slovin sampling technique which was carried out by dividing the population size by 1 (one) plus the population size multiplied by the tolerance for inaccuracy raised to the power of two. The collected data were analyzed using the validity test, reliability test. To analyze the data used Likert scale analysis and multiple linear regression tests. Test the hypothesis using the calculated T test, calculated F and the coefficient of determination (R2). The results of the research partially show that service quality (x1) and price (x3) have an effect on customer satisfaction (y), while product quality (x2) has no effect on customer satisfaction (y). While simultaneously or together service quality (x1), product quality (x2) and price (x3) have a significant effect on customer satisfaction (y).
Analisis Pestel Dan SWOT Sebagai Dasar Perumusan Strategi Pada PT. Asrinda Arthasangga Reinsurance Brokers Istichanah Istichanah
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.v3i2.520

Abstract

Reinsurance brokerage business is a consulting and/or intermediary service business in placing reinsurance or sharia reinsurance placement and handling claims settlement by acting for and on behalf of insurance companies, sharia insurance companies, guarantee companies, sharia guarantee companies, reinsurance companies, or sharia reinsurance companies that place reinsurance or sharia reinsurance. This study aims to determine what are the external and internal environmental factors of the company at PT. Asrinda Arthasangga Reinsurance Brokers, then carried out an analysis of these factors using PESTEL and SWOT analysis as a basis for formulating a strategy that will be used by the company so that it is more advanced and developed so that the vision, mission and goals of the company are achieved. This study uses a qualitative method using the research object is PESTEL and SWOT analysis and the research subject is PT. Asrinda Arthasangga Reinsurance Brokers. The results of research using PESTEL and SWOT analysis show that PT. Asrinda Arthasangga Reinsurance Brokers is in quadrant 1 or the position of growth and development (growth). The strategy that must be implemented is a strategy that supports an aggressive growth policy. PT. Asrinda Arthasangga Reinsurance Brokers formulates both short term and long term strategic plans. The short-term strategy is in the form of a functional strategy which is a short-term activity within the company that must be developed by each function area of the company to implement corporate strategy and business strategy in each department or section.
Analisis Perencanaan Strategi Pada Raudhatul Athfal (RA) Al-Falah Ani Hidayati
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.v3i2.522

Abstract

Strategic planning can be done by conducting an external analysis using PESTEL (Political, Economic, Social, Technological, Environmental, Legal) and Porter's Five Forces analysis. SWOT analysis (Strengths, Weaknesses, Opportunities, Threats) is conducted to determine the internal capabilities and external capabilities of the organization in strategic planning. This research aims to find out; what are the external factors of RA Al-Falah with PESTEL analysis? What are the external factors of RA Al-Falah with Porter's Five Forces analysis? What are the internal and external factors of RA Al-Falah with SWOT analysis? What factors influence RA Al-Falah with PESTEL analysis? What factors influence RA Al-Falah with Porter's Five Forces analysis? and What factors influence RA Al-Falah with SWOT analysis? The object of this study is the management of Raudhatul Athfal (RA) Al-Falah. The results of the study can be concluded that: (1) economic, social, technological, environmental and legal influences RA Al-Falah, (2) Raudhatul Athfal (RA) Al-Falah has a high threat of substitute products or services and low supplier power, ( 3) strategies that can be carried out by RA Al-Falah include (a) providing opportunities for teachers to take part in various training/workshops related to the implementation of the Independent Curriculum, (b) using social media as a means of introducing or promoting schools, such as Instagram, (c) collaborating with side prayer rooms schools in the use of land for parking, (d) providing a regular budget to increase the use of IT (internet), (e) supporting the settlement of legal cases faced by the Foundation by providing the requested information according to known facts. (f) increasing motivation for parents of students to carry out school promotions (word of mouth).

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