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INDONESIA
Journal of Economic, Bussines and Accounting (COSTING)
Published by Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi
ISSN : 25975226     EISSN : 25975234     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 42 Documents
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Search results for , issue "Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting" : 42 Documents clear
Pengaruh Kepemimpinan dan Budaya Organisasi terhadap Kinerja Fasilitator pada Program Kota Tanpa Kumuh di Kota Lubuklinggau Wendy Syahputra; Maresta Dora
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business 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.v4i1.1322

Abstract

The relationship of these theories with the three variables under study in which a competent and good leadership owned by a leader can influence and guide the facilitator to improve performance in order to achieve the expected goals. The method used in this research is the Quantitative Method. The population in this study was all the Facilitators, the sample taken in this study was the taking of the entire population or a saturated sample of 42 people. The hypothesis can be said to be proven and tested its truth, so it can be concluded that the Leadership and Organizational Culture have a significant or partially significant effect on the performance of the Facilitators in the Office of the City without Slums Program. Furthermore, the existence of Organizational Culture which is given by the leader to the facilitator can have an impact on the working spirit of the facilitator on the work, so as to obtain the expected results. This has an impact or effect on improving the Facilitator's Performance. This result is proven by the hypothesis and research conducted by researchers in which all three variables get positive and significant results. Thus if Leadership and Organizational Culture are implemented effectively and efficiently, it can improve the Performance of Facilitators in the Slumless City Program Office. Keywords: Leadership, Organizational Culture, Performance Facilitator.
Peran Insentif dan Jaminan Sosial dalam Meningkatkan Prestasi Kerja Karyawan Pada PT. Gondari Media Pratama Padang Lenny Hasan; M. Yusri Syah Putra; Liza Zulbahri
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business 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.v4i1.1324

Abstract

There are several factors that affect employees at work, so that it gives an impact on work performance generated by employees, while the factors in the form of incentives and social security provided by the company. This study aims to determine the effect of incentives and social security on the work performance of employees of PT. Gondari Media Pratama Padang partially or simultaneously. The research method used is quantitative. The sampling technique used is saturated sampling, so the sample is 60 respondents. Data analysis techniques used are multiple linear regression, t test, F test and coefficient of determination. Based on the partial test results found that incentives and social security have a positive and significant effect on the work performance of employees of PT. Gondari Media Pratama Padang because the significant value <alpha (α) = 0.05. The results of testing together found that incentives and social security have a positive and significant effect on the work performance of PT. Gondari Media Pratama Padang because the significant value <alpha (α) = 0.05. Based on the test results the coefficient of determination is known as Adjusted R-Square value of 0.480, meaning that the ability of the incentive variable (X1) and social security (X2) explains work performance by only 48% while the remaining 52% is explained by other variables not used in this study. Keywords: Incentives, Social Security and Job Performance.
Pengaruh Struktur Kepemilikan, Likuiditas, Leverage, dan Aktivitas (TATO) Terhadap Financial Distress Perusahaan Industri Barang Konsumsi yang Terdapat Pada Bursa Efek Indonesia Yuriani Yuriani; Merry Merry; Jennie Jennie; Muhammad Ikhsan; Namira Ufrida Rahmi
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business 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.v4i1.1325

Abstract

Financial Distress is indicated as company’s financial decrease which can be caused by various circumstances. Identifying financial distress is important to do since financial distress that occurs continuously will lead to company failure. This research is useful to see the impact of Ownership Structure, Liquidity, Leverage, and Activity in predicting Financial Distress to the sector consumer goods companies listed in Indonesia Stock Exchange. The independent variable used is Ownership Structure, Current ratio, Debt ratio, and Activity (TATO). While the dependent variable used is Financial Distress. The sample in this research involve 27 companies was taken by Purposive Sampling technique by determining 3 criterias within a span of 5 years, so the amount of research data was obtained as many as 135. This study use quantitative research. The results of this research using multiple linear regression analysis concluded Ownership Structure, Liquidity, and Activity have positive impact on Financial Distress. While Leverage is the only variable whichhas no significant influence on Financial Distress. Keywords : Ownership Structure, Liquidity, Leverage, Activity, Financial Distress.
Analisis Pola Konsumsi Rumah Tangga Petani Kelapa Sawit di Kabupaten Labuhanbatu Zulkarnain Nasution; Khairul Rizal; Junita Lubis
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business 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.v4i1.1347

Abstract

The household is the smallest unit in society, so it can be said that household income means community income. This study aims to determine the determination of the variable income, economic activity, and household members, as well as differences in the location of residence to the consumption of oil palm farmers in Labuhanbatu Regency. The method used to analyze data with multiple linear regression models, by certifying in the Least Square Dummy Variable (LSDV) method. The estimation results found that all independent variables were positive and significantly influenced the amount of food consumption, on the contrary were negative and significant towards non-food consumption expenditure. The estimation results also found that the amount of consumption of various types of foodstuffs in urban communities was smaller than the food consumption of inland communities amounting to Rp.1,248,000. However, greater than the consumption of food for coastal communities is Rp. 1,323,800. While the amount of consumption expenditure for various types of non-food for urban communities is greater than non-food consumption for inland communities Rp.2,782,000. And also greater than non-food consumption of coastal communities, namely Rp. 3776 000. Variation in the ability of independent variables in explaining food consumption by 92.5 percent, and expenditure for non-food consumption by 87.4 percent. The model specification is very good with the model being free from violations of the classical assumptions of multicollinearity and heterokedastisitas. Keywords: Consumption, Income, Socio-economy, Oil palm Farmers
Pengaruh Current Ratio, Debt to Equity Ratio, Dan Return on Assets terhadap Kebijakan Deviden pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Enda Noviyanti Simorangkir; Teguh Hakim Prajoggi; Enzelina Enzelina; Edo Hasugian; Desy Desy
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business 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.v4i1.1348

Abstract

In investing capital an investor needs a company's financial statements that will help in making investment decisions. This study aims to analyze and test the effect of the current ratio, debt to equity ratio, return on assets on dividend payout ratios in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. The research method in this study uses a quantitative approach. There were 46 companies that were used as populations in this study and by using a purposive sampling technique 13 samples were also obtained. The data analysis testing method used is multiple linear regression analysis using the classic assumption test. The results of this study show that the current ratio, debt to equity ratio, and return on assets have a simultaneous effect on dividend policy on property and real estate companies listed on the IDX for the 2015-2017 period with a Fcount value of 4.309> Ftable of 2, 87. Partially the debt to equity ratio, return on assets has no effect on dividend policy while the current ratio partially has a positive effect on dividend policy. The results of the analysis of the coefficient of determination show the Adjusted R2 value of 0.207, meaning that the variation in the variable dividend payout ratio can be explained by variations in the current ratio variable, debt to equity ratio and return on assets by 20.7% while the remaining 70.3%, is described by other variables outside research. Keywords: Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA) and dividend policy
Pengaruh Debt to Equity Ratio,.Earning Per Share,.dan.Net Profit Margin Terhadap Harga Saham pada Industri Manufaktur Konsumsi Makanan dan Minuman Rafida Khairani; Muhammad Fikri Haikal; Siti Ramadhani; Nana Gustia; Febry Rizky Al Fadilla Sitompul
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business 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.v4i1.1349

Abstract

Manufacturing companies are considered to have promising developments because they can provide innovations that are well accepted by the market share. This research aims to find out the effect of DER, .EPS,. And NPM on share prices according to partial and simultaneous. The object of research is the food and beverage manufacturing industry listed on the Indonesia Stock Exchange in 2014-2018. The method of analysis used is the classical assumption test, such as 1. Normality test, heteroscedasticity test, autocorrelation test, multicollinearity test. 2. Multiple linear regression test and 3. Hypothesis testing using t-test, F-test, and the coefficient of determination (R2). The results of the research are partial DER..and..EPS does not have an impact on stock prices, while NPM has an impact on stock prices. According to DER, EPS and NPM simultaneously have an impact on stock prices. The coefficient of determination shows that 53.4% ​​of the stock price is influenced by the three independent variables. Keywords: Debt to Equity Ratio, Earning Per Share, Net Profit Margin, and Share Price
Evaluasi Penerimaan Kas Terhadap Pendapatan Pada PT.Suryagita Nusaraya Cargo Cabang Maumere Emilianus Eo Kutu Goo; Maria Nona Dince; Walter Obon; Magdalena Samosir; Yoseph Darius Purnama Rangga
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business 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.v4i1.1370

Abstract

An accounting information system is a collection of various resources, both human and equipment, which are specially designed to assist processing to convert financial data and other data into information. This study aims to determine whether the accounting information system for cash receipts for package delivery revenue at PT.Suryagita Nusaraya is adequate. The analytical method used is descriptive qualitative method. Research data obtained from interviews, observation and documentation. The results showed that the functions, documents, accounting records, and cash receipts accounting information system procedures were still inadequate. The existing functions are based on theory, but in carrying out their functions there is no separation of duties. The documents used are incomplete because the company did not make a packing slip. Accounting records and cash receipt procedures have been implemented properly. The results also show that the main elements of internal control that support the cash receipt process have not been implemented properly. Keywords: Accounting Information Systems, Cash Receipts
Faktor-Faktor Yang Mempengaruhi Kepuasan Kerja Karyawan PT. Trimegah Cipta Mandiri Amandin Amandin
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business 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.v4i1.1390

Abstract

Job satisfaction reflects a person's feelings about his job. The purpose of this study was to determine the factors that affect employee job satisfaction at PT. Trimegah Cipta Mandiri Farm 2 Talang Taling Village, Gelumbang District. The factors in question are the variables of leadership and motivation. This type of research is a survey research with a descriptive quantitative approach. The population is all employees of PT. Trimegah Cipta Mandiri Farm 2 Talang Taling Village, Gelumbang District, the sample was taken 56 people, with a random sampling technique with a saturated sample method. This study uses primary data obtained from respondents' answers in the form of filling out questionnaires, namely data obtained directly from the research object. Data analysis techniques include: instrument testing consisting of validity and reliability tests, classical assumption tests consisting of normality, multicollinearity, and heteroscedasticity tests, multiple linear regression tests and hypothesis testing consisting of the F test, the coefficient of determination test and the t test. The results of the research for the determination test showed an R Square of 0.803. This shows that the leadership and motivation variables simultaneously have an influence of 0.803 or 82.4% on job satisfaction, while the remaining 19.7% is the influence of (aspects) or other factors not included in the study, for example training variables, performance etc. While the correlation value (R) = 0.789. This shows that the variables of leadership and motivation have a very strong correlation to Job Satisfaction. Keywords: Leadership, Motivation and Job Satisfaction
Analisis Break Even Point Sebagai Alat Profit Planning Pada Hotel Wijaya Sukabumi Moch Yusuf Guntara Maulidin; Andri Indrawan; Ade Sudarma
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business 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.v4i1.1398

Abstract

This research is based on the importance of the management of a company and to know the implement of break event point analysis and the margin of safety in which to study and explore the relationship between costs, profits, and volume of activities. This study aims to determine the break event point approach and the margin of safety as a basis in profit planning. The variables used in this study are Break Event Point and Margin of Safety. The population and sample used are social conditions consisting of three components; places, actors, and activities, with a sampling technique using purposive sampling. Resource persons in the study are the owners, managers, and accountants. This research uses a qualitative method with a descriptive approach. Based on the results of research that Hotel Wijaya in 2018 and 2019 has reached the level of break even point. Margin of safety for 2016 was 41%, in 2017 it was 21%, in 2018 it was 39% and in 2019 it was 35%, while in 2020 Hotel Wijaya planned profit with a percentage of 10% with a total of 104,764,000. Thus, to obtain the profit the Wijaya Hotel must be able to rent out rooms with sales of Rp 355,832,589 with as many as 4,211 units sold. So it can be concluded that the growth of assets and leverage only affects 1.4% of the dividend policy and the rest is influenced by other factors not examined in this study. Keywords: Break Even Point, Profit Planning
Sistem Penilaian Prestasi Kerja pada PT. Bank Negara Indonesia (Persero) Tbk Kantor Cabang Syari'ah Pekanbaru, Riau Zulkifli Rusby; Muhammad Arif; Ahmad Hidayatullah
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business 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.v4i1.1414

Abstract

Performance appraisal is a work achieved by a person in carrying out the tasks assigned to him based on skill, experience and sincerity as well as time. In this study the authors wanted to know the job performance evaluation system at PT. Bank Negara Indonesia (PERSERO) Tbk Syari'ah Pekanbaru Branch Office by focusing on 5 (five) research variables, and in this study can be seen as follows: (1) Achievement of Achievement, based on the results of processed and data analysis of respondents' answers obtained 71, 61%. (2) Building Trust, based on the results of the processed and data analysis of respondents' answers obtained 70.31%. (3) Focus on Customers, based on the results of processed and data analysis of respondents' answers obtained 69.27%. (4) Orientation on Quality, based on the results of the processed and data analysis of respondents' answers obtained 75.78%. (5) Cooperation, based on the results of the processed and data analysis of respondents' answers obtained 68.35%. And in this study it can be seen that the performance appraisal system at PT. Bank Negara Indonesia (PERSERO) Tbk Syari'ah Pekanbaru Branch Office has almost reached the effective level or can be said to be "quite effective" because it is in the range of 56-76%. This can be seen from the final results of data processing of several indicators of the existing variables of only 71.06%. From the results of the questionnaire that has been analyzed. Keywords: Assessment System, Job Performance, Islamic Banks

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