ARBITRASE: Journal of Economics and Accounting最新文献

{"title":"Analisis Manajemen Pembiayaan Pendidikan Dalam Menunjang Proses Pendidikan di Perguruan Tamansiswa Cabang Pematangsiantar","authors":"Arif Syukri Nasution","doi":"10.47065/arbitrase.v2i3.343","DOIUrl":"https://doi.org/10.47065/arbitrase.v2i3.343","url":null,"abstract":"The research objectives are: 1. To find out budget planning, expenditure income, use of financing and supervision of financing at the Tamansiswa Pematangsiantar Branch. 2. To find out the financing of education in supporting the learning process at the Tamansiswa College Pematangsiantar Branch. The results of this study can be concluded, namely: 1. The preparation of an income budget plan at the Tamansiswa Pematangsiantar Branch consists of 2, namely a budget plan whose funding source comes from Education Contributions prepared by the Branch Council, while a budget plan whose funding source comes from BOS funds ( School Operational Assistance) is prepared by the BOS Team in the Universities. 2. The largest use of BOS funds is in financing learning and extracurricular activities and financing subscriptions for power and or services. 3. Supervision and evaluation of financing at the Tamansiswa Pematangsiantar Branch is carried out in two ways depending on the type of use of funds. The use of funds sourced from students will be evaluated and checked by the Treasury Examiner Agency (BPP) and will make a report to the Branch Council. Meanwhile, the use of BOS funds from the government will be reported to the Head of Section (Principal), at the basic education level (SD and SMP) to the Pematangsiantar City Education Office, while for the secondary education level (SMA and SMK) it is reported to the North Sumatra Provincial Education Office through Realization Information System Application for Reports on the Use of BOS Funds (BOS SIRUP). 4. In supporting the learning process, the Tamansiswa Pematangsiantar Branch allocates funds for teachers in the preparation of learning tools and learning evaluations whose funding comes from the Government. Meanwhile, the funding for the implementation of learning is sourced from college funds (hourly tutoring honors according to the subjects taught) and BOS funds (for facilities and infrastructure as well as student needs). This form of research uses qualitative methods, namely methods that refer to research procedures that produce qualitative data, expressions or notes by researchers in observation activities. Qualitative research focuses more on the problems that exist at the time the research is carried out or actual problems and describes the facts about the problems investigated and their interpretations","PeriodicalId":432710,"journal":{"name":"ARBITRASE: Journal of Economics and Accounting","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127328840","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Lingkungan Kerja dan Komitmen Organisasi serta Pengaruhnya terhadap Kepuasan Pegawai","authors":"Rahayu Mardikaningsih, Ella Anastasya Sinambela","doi":"10.47065/arbitrase.v2i3.340","DOIUrl":"https://doi.org/10.47065/arbitrase.v2i3.340","url":null,"abstract":"Employees are one of the company's assets to survive in the midst of competition so that improving the quality of employees and creating a conducive work environment is also needed. Currently, companies need employees who are committed to the company, but it requires a work environment that supports it. In this study, conducting research on company employees in Surabaya, purposive sampling technique is the choice for sampling with the results of the number of respondents obtained as many as 55 respondents. Multiple linear regression analysis was used for this research, which when concluded from the research results obtained that the work environment and organizational commitment affect employee satisfaction. Companies need to increase organizational commitment and create a conducive environment to increase employee satisfaction","PeriodicalId":432710,"journal":{"name":"ARBITRASE: Journal of Economics and Accounting","volume":"123 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131564669","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Adopsi Inovasi Kehijauan Dalam Mencapai Keunggulan Daya Saing Berkelanjutan","authors":"Friska Mastarida","doi":"10.47065/arbitrase.v2i3.327","DOIUrl":"https://doi.org/10.47065/arbitrase.v2i3.327","url":null,"abstract":"The aim of this article is to develop a systematic literature review on the adoption of green innovations in achieving sustainable competitive advantage over the past few decades. The article provides an overview of the theoretical used by previous research. Therefore, this article describes the factors that influence the adoption of green innovation. This study uses a qualitative research design through library research techniques. The author presents various journal publications in the field of marketing and management in several decades using a systematic literature review approach. The research findings found that there are three main pillars to achieve greater excellence, namely environmental health, social health and economic health which are in line with the organization's operational activities. This area of ??research requires a great deal of attention both theoretically and empirically, to analyze and develop new antecedents of green innovation. Further studies emphasize the unique value of other businesses using different perspectives. This article provides a complete framework regarding the importance of sustainable competitive advantage through green innovation","PeriodicalId":432710,"journal":{"name":"ARBITRASE: Journal of Economics and Accounting","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121950239","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Saluran Distribusi, Gaya Hidup dan Kelompok Acuan Terhadap Minat Beli Ulang Air Minum Dalam Kemasan Merek Cleo di Surabaya","authors":"M. Munir, Amartya Fazrani Widya Putri","doi":"10.47065/arbitrase.v2i3.341","DOIUrl":"https://doi.org/10.47065/arbitrase.v2i3.341","url":null,"abstract":"Water is a basic element of living things, they cannot survive without water. If we consume less water, it can cause changes in plasma volume thermoregulation, hallucinations, and can even cause death. Meeting the human need for water creates bottled drinking water. With the existing brand competition, companies want to know the aspects that determine buying interest in money. The purpose of this study was to determine the role of distribution channels, lifestyle, and reference groups in the formation of repurchase interest in bottled water with the Cleo brand. This research is a quantitative research. The population of this study is an infinite number of consumers of Cleo brand bottled drinking water in Surabaya. The sample used was 100 respondents with multiple linear regression analysis techniques. The results of the three independent variables are proven to have a role to influence consumers when they take action to buy water in the Cleo brand packaging. Distribution channels, lifestyle, and reference groups have a real role in generating repurchase interest","PeriodicalId":432710,"journal":{"name":"ARBITRASE: Journal of Economics and Accounting","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132697906","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Financial Technology (FinTech) and Its Impact on Financial Performance of Islamic Banking","authors":"Elmira Siska","doi":"10.47065/arbitrase.v2i3.338","DOIUrl":"https://doi.org/10.47065/arbitrase.v2i3.338","url":null,"abstract":"As a financial services provider, Islamic banking must be able to keep up with the times by responding to challenges and establishing a competitive advantage through the development of innovative financial products and services using Fintech. The goal of this research is to examine how FinTech services affect Islamic banking's financial performance. With a case study at Bank Syariah Indonesia (BSI), this study used a quantitative-descriptive research design. Financial ratios such as CAR, ROA, ROE, BOPO, FDR, and Finctech service were used as secondary data. The data is in annual time series format ranging from 2016 to 2020. In this study, the program SPSS 21 was used to process the data to perform the Classical Assumption Test, Simple Linear Regression, t-Test, and Coefficient of Determination Test. Finding of current research proves that Fintech service has an impact on the financial performance of BSI in terms of CAR, ROA, ROE, BOPO, and FDR","PeriodicalId":432710,"journal":{"name":"ARBITRASE: Journal of Economics and Accounting","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116001653","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Penghargaan vs Hukuman, Pengukuran Dampak terhadap Kinerja Pegawai","authors":"Sudjai, Didit Darmawan","doi":"10.47065/arbitrase.v2i3.339","DOIUrl":"https://doi.org/10.47065/arbitrase.v2i3.339","url":null,"abstract":"The terms of the company's progress must include elements of quality human resources. This is a demand for companies to continue to develop human resources effectively. In the management concept, rewards and punishments aim to improve work behavior and improve employee performance. This study intends to observe the impact of rewards and punishments on employee performance. Research at an expedition company in Surabaya. There are employees on duty in the office and in the field. There are 119 employees. Sampling was done by census. Data collection with the help of a questionnaire. Regression is an analytical tool using SPSS. Rewards and punishments play a significant role in shaping employee performance. The better the reward and punishment policy, the better the employee's performance. These results have implications for management and company leaders to improve work discipline and employee performance","PeriodicalId":432710,"journal":{"name":"ARBITRASE: Journal of Economics and Accounting","volume":"160 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132975164","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Kepemimpinan Kepala Sekolah, Sikap Guru, Kompetensi Guru Terhadap Kinerja Guru di SMK Negeri 3 Pematangsiantar","authors":"Samsumantri","doi":"10.47065/arbitrase.v2i2.279","DOIUrl":"https://doi.org/10.47065/arbitrase.v2i2.279","url":null,"abstract":"This study aims to examine the effect of principal leadership, teacher attitude, teacher competence on teacher performance at SMK Negeri 3 Pematangsiantar, either partially or simultaneously. The sample in this study were teachers of SMK Negeri 3 Pematangsiantar totaling 98 people. The data in this study are primary data. The data were collected using a questionnaire. The analytical method used is the Multiple Linear Regression model. To test the hypothesis simultaneously the F test is used and partially the t test is used. The results of the tests carried out with SPSS obtained multiple regression equations: Y = 10.857 + 1.084 X1 + 0.144 X2 + 0.232 X3, which means a constant value of 10.857 which indicates that if the principal's leadership, teacher attitudes and teacher competencies are assumed to be zero, then the value is zero. of the teacher's performance is equal to 10,857. If the independent variable increases by 1%, the teacher's performance will increase. The results of the t-test hypothesis of the research variable are the principal's leadership variable obtained tcount8,691 with a significant probability of 0.000 less than the level of confidence (level of significant) = 0.05, the teacher's attitude variable is obtained tcount2.753 with a significant probability of 0.007 smaller than the level of confidence (level of significant) = 0.05. The teacher competency variable was obtained tcount 3.807 with a significant probability of 0.000 less than the level of confidence (level of significant) = 0.05. So the decision taken is to reject H0 and accept Ha, meaning that the principal's leadership, teacher attitudes, teacher competence have a positive and significant effect on the performance of teachers at SMK Negeri 3 Pematangsiantar","PeriodicalId":432710,"journal":{"name":"ARBITRASE: Journal of Economics and Accounting","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124127970","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Kualitas Pelayanan Mitra Gojek Terhadap Kepuasan Pengguna Layanan Go-Ride","authors":"Jagomos C Jansela Situmorang, Fauzi Akbar Maulana Hutabarat, Wong Pong Lan, Ngajudin Nugroho, Lisa","doi":"10.47065/arbitrase.v2i2.285","DOIUrl":"https://doi.org/10.47065/arbitrase.v2i2.285","url":null,"abstract":"This study aims to analyze whether there is an effect of service quality on Gojek customer satisfaction. In this case the author conducted research at the Medan Cendana Polytechnic, with a sample population of 130 students of Medan Cendana Polytechnic. The sampling technique used is by distributing questionnaires via google form to 130 respondents. The results in this study indicate that service quality has a positive and significant effect on customer satisfaction. This is evidenced by the results of the t-test, that the significance value is 0.000 <0.05 and the tcount is 14,274 > ttable1,656. As for the results of the coefficient of determination that the effect of service quality on customer satisfaction is 61.1% and the remaining 38.9% is influenced by other factors.","PeriodicalId":432710,"journal":{"name":"ARBITRASE: Journal of Economics and Accounting","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114591004","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Kualitas Jasa terhadap Kepuasan Pelanggan di Prima Elektronik Medan","authors":"Medan, Stéphanie, Weny, Yuliana, William Vincent, Fahmi Sulaiman","doi":"10.47065/arbitrase.v2i2.283","DOIUrl":"https://doi.org/10.47065/arbitrase.v2i2.283","url":null,"abstract":"The increasing intensity of competition requires companies to always pay attention and try to meet the needs and desires of customers by providing better services than competitors. Service is defined as an appearance performance, intangible and quickly lost, more can be felt than owned, and consumers can directly consume the service. The best service quality will lead to customer satisfaction. In addition, creating and building consumer trust is also one of the most important factors in creating consumer loyalty. Loyalty leads to repeat purchases, recommendations, and an increased proportion of purchases. Prima Elektronik is a business entity engaged in computer and printer repair services for HP brand products (Hewlett Packard) and has been trusted to be an HP Service Center in Medan City. The purpose of this research is to determine the effect of Service Quality on Customer Satisfaction at Prima Elektronik Medan. The results show that service quality affects customer satisfaction at Prima Elektronik Medan. In R square (R2) shows the coefficient of determination is 67% where the Service Quality variable can explain the Customer Satisfaction variable, while the remaining 33% is explained by other variables not examined. by this research. As a suggestion, Prima Elektronik is expected to continue to improve the quality of services in order to achieve customer satisfaction so that organizational goals can be achieved","PeriodicalId":432710,"journal":{"name":"ARBITRASE: Journal of Economics and Accounting","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127349254","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Gaya Kepemimpinan Terhadap Motivasi Kerja Gen-Z (Studi Kasus pada Mahasiswa Politeknik Cendana Medan)","authors":"Timori Kansaki, Ngajudin Nugroho, Fauzi Akbar Maulana Hutabarat, Elserra Siemin Ciamas, Arwin","doi":"10.47065/arbitrase.v2i2.284","DOIUrl":"https://doi.org/10.47065/arbitrase.v2i2.284","url":null,"abstract":"This study aims to empirically prove the influence of leadership style on the work motivation of Generation - Z, the method used in this study is a quantitative research method, this research is intended to build a picture of the phenomenon that is in the context of research, namely youth today or also called Generation – Z. This study was conducted on sandalwood polytechnic students, collecting data in the form of questionnaires distributed to respondents with a sample of 71 students. The data analysis used is multiple linear regression analysis with the help of data processing software, the results of this study indicate that simultaneously situational leadership style and autocratic leadership style significantly influence work motivation of Generation Z. This study also produces a partial effect of each - each independent variable to the dependent variable, the contribution of the independent variables included in the regression equation to the independent variable is 15.2%, the remaining 84.8% is influenced by other variables not included in this research model.","PeriodicalId":432710,"journal":{"name":"ARBITRASE: Journal of Economics and Accounting","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115014220","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}