Vol. 4 No. 3 (2026): Arbitrase - Volume 4, No 3, Juni 2026 | Jurnal Arbitrase : Jurnal Ekonomi, Akuntansi, Manajemen dan Bisnis

DOI: https://doi.org/10.29210/arbitrase.v4i3

Published: 2026-05-06

GAP Analysis Penerapan SAK EMKM: Implementasi dan Rekomendasi Perbaikan Laporan Keuangan

Annisa Renes Sudaryati, Indri Priyani, Fitri Islamiati, Rimi Gusliana Mais | Pages: 52 - 59

Pengaruh Kesadaran Wajib Pajak, Dan Kualitas Pelayanan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Sikap Wajib Pajak Sebagai Variabel Mediasi
Studi Kasus KPP Pancoran Direktorat Jendral Pajak Jakarta Selatan

Ade Ghofir, Ferina Julia Utami | Pages: 123 - 133

Sustainable Career Development: A Hybrid Systematic Literature Review and Bibliometric Analysis

Alan Budi Kusuma, Mardi Mardi, Christian Wiradendi Wolor | Pages: 38 - 51

Pengaruh Isu Boikot Dan Citra Merek Terhadap Keputusan Pembelian Konsumen Mcdonald’s

Muliza Aldestiana, Ratnawaty Marginingsih, Wiwit Rohaeni Yulianti | Pages: 89 - 100

An Evaluation of Tax Non-Compliance through a Root Cause Analysis Approach among MSMEs in South Jakarta

Alvina Putri Damayanti, Wardokhi Wardokhi | Pages: 1-8

Pengaruh Current Ratio Dan Debt to Equity Ratio Terhadap Return On Assets Pada Perusahaan Asuransi Sektor Asuransi Umum Yang Terdaftar Di Bursa Efek Indonesia

Muhammad Rizki Saputra, Rizkiana Karmelia Shaura | Pages: 78 - 89

The Influence of Tax Knowledge and Tax Awareness on Income Tax Compliance of MSMEs in Pesanggrahan District

Bagas Parikesit, Ngatimin Ngatimin | Pages: 17-25

Systematic Literature Review and Bibliometric Analysis
Innovative Work Behavior as a Strategic Asset in Public Organizations

Arian Zikri, Mardi Mardi, Sundring Pantja Djati | Pages: 60 -77

Adaptive Soft Skills Transformation as an Accelerative Model for Developing Superior, Character-Oriented, and Competitive Human Resources in Brebes Regency

Azi Khoirurrahman | Pages: 38-49

Pengaruh Sustainability Culture, Green Training, dan Green Career Development terhadap Employee Engagement melalui Green Organizational Identification pada Karyawan Generasi Z

Yanthy Herawaty Purnama, Rahmat Rahmat, Anton Kurniawan, Agtovia Frimayasa | Pages: 111 - 122

Pengaruh Return on Assets, Debt to Equity Ratio, dan Total Asset Turnover terhadap Price to Book Value pada PT Bank Rakyat Indonesia Tbk Periode 2015–2024

Puji Nur Alamsyah, Faisal Faisal | Pages: 26-37

Pengaruh Kualitas Produk Dan Kualitas Pelayanan Terhadap Kepuasan Konsumen Pada Roti’o Cabang Cibinong City Mall

Dwi Syaharani Putri, Rizkiana Karmelia Shaura | Pages: 101 - 110

Perceptions of MSME Actors Toward the Implementation of Tax Policies and Their Impact on Tax Compliance and Business Sustainability
A Qualitative Study in South Jakarta

Lira Firna Resti, Wardokhi Wardokhi | Pages: 9-16

Analisis Strategi Pemasaran(Marketing Mix 7P) Dalam Upaya Meningkatkan Volume Penjualan Pada Umkm Lumpia Imas Sumedang

Dila Azkiya, Dena Rizki S, Fithrylluthfiyyah R, Vina Kurniawati, Yuni Nuraidah A, Zikry Maulana | Pages: 68-71