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All Journal Journal of Economic, Bussines and Accounting (COSTING) Journal on Education Edumaspul: Jurnal Pendidikan Management Studies and Entrepreneurship Journal (MSEJ) Quantitative Economics and Management Studies JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Abdurohim Abdurohim
Universitas Jendral Ahmad Yani
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Journal : Journal of Economic, Bussines and Accounting (COSTING)

 1 
Analisis Peningkatan Performa Dosen Menggunakan Konsep Job Demand-Control Support M. Yusuf Alfian Rendra Anggoro KR; Harun Samsudin; Samsul Akmal; Pandu Adi Cakranegara; Abdurohim Abdurohim
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5277

Abstract

This study aims to determine the effect of work stress which includes role conflict and workload on employee performance, especially at university lecturers in Banten. Respondents in this study were 106 lecturers from 13 universities in Banten. Data analysis using multiple linear regression with the help of the SPSS 20 program. The results of this study indicate that workload has a negative and significant effect on employee performance, but role conflict has a negative and not significant effect on employee performance. Simultaneously, role conflict and workload have a significant effect on employee performance. The implication of this research is expected to provide information and input to relevant institutions (university leaders), especially universities in Banten in their efforts to minimize the impact of negative work stress on employee performance.
Analisis Peran Persepsi Harga Dan Brand Image Terhadap Purchase Decision Produk Sepatu Dengan Merek Vans Irma Maria Dulame; I Wayan Gede Antok Setiawan Jodi; Ita Nurcholifah; Sarwo Eddy Wibowo; Abdurohim Abdurohim
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5279

Abstract

The purpose of this study is to determine the effect of brand image and price perception partially or simultaneously on purchasing decisions. The type of research used is quantitative associative research. The subjects of this study were consumers of Vans shoes with a sample of 115 respondents. The data collection method uses a questionnaire. Analysis of the data used is descriptive analysis, the classic assumption test and multiple linear regression analysis. Hypothesis testing using the T test, F test, and R2Test. In this study it can be seen that partially, the brand image variable (X1) and price perception (X2) each have a significant effect on purchasing decisions (Y). Simultaneously, brand image (X1) and price perception (X2) significantly influence purchasing decisions (Y). The coefficient value of R2 by looking at the value of R Square 0.731 or 73.1%. Keywords: Brand Image, Price Perception, Purchase Decision
The Analysis Role of Profitability as Moderating Variable in Relationship Between Free Cash Flow, Managerial Ownership, Dividend Policy and Opportunity Investment Prety Diawati; Pius Weraman; Rina Destiana; Muhammad Amsal Nasution; Abdurohim Abdurohim
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.6107

Abstract

With profitability acting as a moderator, the goal of this study was to ascertain the impact of managerial ownerships, free cash flow, and investment opportunities on dividend policy. For this study, the sample of manufacturing firms listed on the Stock Exchange between 2013 and 2017 was used. This study used 12 firms as its sample during a five-year period, making up a total of 60 companies. Purposive sampling is the technique employed. In this study, multiple regression was used to test the hypothesis and SPSS was used to determine the value of the absolute difference. The study's findings indicated that while managerial ownerships and the setting of investment opportunities don't have an impact on dividend policy, free cash flow does. Profitability isn't important when free cash flow, managerial ownerships, and investment opportunities are tempered by dividend policies.
PENGARUH PENGUNGKAPAN ESG TERHADAP NILAI PERUSAHAAN Romli Romli; Abdurohim Abdurohim
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12171

Abstract

Penelitian ini bertujuan untuk menguji sampai sejauhmana pengaruh pengungkapan ESG (Environmetal, Social and Governance) terhadap nilai perusahaan. Sampel penelitian menggunakan perusahaan perbankan yang terdaftar di BEI berjumlah 19 bank antara tahun 2020 dan 2022 dengan jumlah data observasi sebanyak 57 digunakan untuk menguji hipotesis penelitian. Temuan yang dihasilkan menggunakan metode estimasi random effect dengan menggunakan aplikasi STATA. Temuan penelitian menujukan bahwa pengungkapan ESG tidak memiliki pengaruh terhadap nilai perusahaan. Selanjutnya temuan lainnya bahwa ROA dan CAR berpengaruh signifikan terhadap nilai perusahaan, sedangkan ukuran perusahaan memiliki pengaruh negatif signifikan terhadap nilai perusahaan. Penelitian ini menggunakan sampel perusahaan perbankan, sehingga mungkin hasil penelitian tidak dapat digeneralisir. Kemudian temuan makalah ini dapat menambah literatur yang ada mengenai hubungan antara pengungkapan ESG dan nilai perusahaan. Temuan ini juga menjadi bukti bahwa pengungkapan ESG tidak memiliki pengaruh terhadap beberapa indikator ukuran nilai perusahaan. Selain itu hasil temuan penelitian ini masih membuka peluang untuk penelitian lebih lanjut bagaimana mekanisme pengungkapan ESG yang lebeih efektif, serta bagaimana meningkatkan kesadaran investor untuk menjadikan praktik ESG menjadi bahan pertimbangan dalam keputusan investasinya. Bagi regulator dan perusahaan, temuan ini dapat menjadikan masukan untuk dapat meningkatkatkan kualitas dan relvansi pengungkapan ESG
Co-Authors Acai Sudirman Ade Risna Sari ADE RISNA SARI Afifah, Zainiyatul Agus Siswanto Akbar Akbar Badriatul Mawadah Baharman Supri Bord Nandre Aprila Cakranegara, Pandu Adi Damirah Damirah Darwin Kesuma Diawati, Prety Donny Dharmawan Eki Candra Elly Romy Erni Yuningsih Fatimah Malini Lubis Fauzie Senoaji Fitriyana Hanna M. Damanik Harun Samsuddin Helmi Ali Hermiyetti Hermiyetti I Nyoman Tri Sutaguna Idam Putriyani Waruwu Ilham Imam Jayanto Indra Krishernawan Irma Maria Dulame Irwan Moridu Ismuhadi Ita Nurcholifah Kespandiar, Tengku KMT Lasmiatun Lailatun Nafisa LASRIDA SIGALINGGING Loso Judijanto M. Rafid M. Yusuf Alfian Rendra Anggoro KR Marto Silalahi Mawardi Mawardi Muhammad Amsal Nasution Mulyadi Musran Munizu Ni Luh Kardini Owen De Pinto Simanjuntak Pipin Sri Sudewi Rachma Yuliana Resdiansyah Resdiansyah Rina Destiana Ris Akril Nurimansjah Rivaldo Kurniawan Iryanto Rizka Elvira P Romli Romli Rudianto Rudianto Samsul Akmal Santy Nururly Sartika Yuliana Sarwo Eddy Wibowo Sarwo Eddy Wibowo SETIAWAN JODI, I WAYAN GEDE ANTOK Sjahruddin, Herman Slamet Riyadi Suriadi Suryani Suryani Susatyo Adhi Pramono, Susatyo Adhi Syech Idrus Umi Setyorini Vivi Candra Weraman, Pius Yogi Nurfauzi Zulkifli Zulkifli Zunan Setiawan