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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 55 Documents
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Search results for , issue "Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting" : 55 Documents clear
Pengaruh Komunikasi, Kepemimpinan dan Insentif Terhadap Kinerja Karyawan Pada PT. Jaya Anugrah Sukses Abadi Cindy Marceline; Demak Claudia Yosephine Simanjuntak; Claudia Lorenza; Albert Albert
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): 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.v4i2.2036

Abstract

The importance of Human Resources needs to be realized by every level of management in the company, in order to improve the company's development. This research was conducted by researchers with the aim of testing and analyzing the influence of communication, leadership and incentives on employee performance at PT. Jaya Anugrah Sukses Abadi. In this study, the method used in this study is multiple linear regression analysis. Where the total population amounted to 176 consumers and the number of samples in this study amounted to 122 consumers. From the results of this study conducted by researchers, it was found that partially and simultaneously the quality of communication, leadership and incentives had a positive and significant effect on employee performance at PT. Jaya Anugrah Sukses Abadi. The coefficient of determination is 0.653 which means 65.3% of employee performance which can be explained by communication, leadership and incentives, while the remaining 34.7% is explained by other variables not examined in this study. Keywords: Incentives; Leadership; Employee performance; Communication.
Pengaruh Harga, Kualitas Pelayanan, dan Costumer Relationship Management Terhadap Keputusan Pembelian Pada Asuransi Astra (Garda OTO) Dhita Adriani Rangkuti; Mey Monita Lestari Manalu; Sartika Nanda Lestari; Brian Robuli; Irfan Boy Samosir
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): 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.v4i2.2037

Abstract

The purpose of this study was to determine and analyze the effect oprice, service quality, and customer relationship management on the purchase decision of Asuransi Astra Garda OtoMedan, JL.ImanBonjol. The data used are primary data obtained from the answer of 85 respondents by accidental sampling method. Data collection techniques used in this study used a questionnaire and interview technique. Data analysis techniquesin the study used linear regression, classic assumption tests, hypothesis testing (t test and f test) and the coefficiecnt of determination. Hypothesis testing results indicate that partially (t) obtained value for t count price of 2,833 > t table 1,658 and sig value obtained 0,005<0,05 which means that price has a positive and significant influence on purchasing decisions in using Astra Insurance services (Garda Oto). Partially obtained value for service quality tcount 5.152 >ttable 1.658 and sig value obtained 0.000 <0.05 which means that service quality has a positive and significant influence on purchasing decisions in using Astra Insurance (Garda Oto) services, partially obtained value for customer relationship management t count 8.878 > 1.658 t table and the sig value obtained is 0.000 <0.05 which means that customer relationship management has a positive and significant influence on purchasing decisions in using Astra Insurance (Garda Oto) services, for the F test results obtained calculated F value = 77.769 > f table (2.69), and a significance probability of 0.000 <0.05, meaning that simultaneously prices, service quality and customer relationship management have a positive and significant effect on purchasing decisions in using Astra Insurance Services (Garda Oto). Keywords: Price, Service Quality, and Customer Relationship Management.
Pengaruh Media Sosial Terhadap Citra Merek Dan Niat Beli Natalia Suwarsih; Theresia Gunawan; Istiharini Istiharini
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): 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.v4i2.2043

Abstract

Currently half of the world's population uses various social media platforms, so social media is a source of commercial activity. This study aims to determine the effect of social media marketing on brand image on purchase intention of generation Z at a university with brand image as a mediation variable. The method used in this research is to use descriptive quantitative analysis, descriptive that is to explain, analyze and find out the value of a variable against other variables. While the quantitative research method is to examine the population or sample where the sample is taken randomly to collect data with research instruments to test a hypothesis. The results of this study are that there is a positive effect of social media marketing on brand image, there is a positive effect of brand image on purchase intention of generation Z, there is a positive effect of social media marketing on purchase intention of Generation Z, and there is also a positive influence of social media on generation Z purchase intentions by mediating brand image Keywords: Social Media Marketing, Brand Image, Purchase Intention, Generation Z
Pengaruh Bauran Pemasaran Terhadap Keputusan Pembelian Konsumen Produk Kartu Perdana Pascabayar Halo Pada PT. Telkomsel Grapari Makassar Safrida Safrida; Musmulyadi Musmulyadi
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): 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.v4i2.2048

Abstract

This research was conducted with the aim of: (1) examining and analyzing the effect of the product on consumer purchasing decisions for postpaid hello card products; (2) examining and analyzing the effect of price on consumer purchasing decisions for postpaid starter pack hello; (3) examining and analyzing the effect of promotion on consumer purchasing decisions for postpaid starter pack hello; (4) examining and analyzing the effect of place on consumer purchasing decisions for postpaid starter pack hello; (5) examining and analyzing the four factors that have the most dominant influence on consumer purchasing decisions for postpaid hello card products. This study uses primary data and secondary data. In this study, the sample used was 100 consumers. based on secondary data at the end of 2015 to December 2016. Data was collected through questionnaires and data tabulation was carried out. Methods of data analysis using multiple linear regression analysis and analysis of the coefficient of determination and descriptive analysis with the help of the Statistical Product and Service Solutions (SPSS) program. These results indicate that: (1) the product variable has a positive but insignificant effect on consumer decision making to buy postpaid starter pack hello: (2) the price variable has a positive and significant effect on the decision to buy a postpaid starter pack hello: (3) promotion variable has a significant effect on the decision to buy postpaid starter pack hello: (4) the place variable does not have a positive and significant effect on the decision to buy the postpaid starter card hello: (5) the most dominant variable influencing decision making is the price variable. Keywords: Product, Price, Place, Promotion, and Purchase Decision
Pengaruh Inflasi, BI Rate Dan Nilai Kurs Dollar As Terhadap Indeks Harga Saham Gabungan (IHSG) Yang Terdaftar Di Bursa Efek Indonesia (BEI) Syawitri Wulandari; Sonia Angela Hutabarat; Teresia Sihombing; Michael Simanjuntak; Rafida Khairani
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): 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.v4i2.2049

Abstract

This study aims to test either simultaneously or partially. The Effect of Inflation, BI Rate and US Dollar Exchange Value on the Composite Stock Price Index listed on the Indonesia Stock Exchange in the period 2008 - 2018. Using multiple linear regression analysis method to test classical assumptions such as normality, multicollinearity, autocoleration and heteroscedasticity. The results of the F test study showed that the value of Fcount was 9.734> Ftable 4.35 with a significant value of 0.007 <0.005, so that inflation, BI Rate and Exchange Rate together have a significant and significant effect on the Composite Stock Price Index. In the t test, the inflation variable has no and significant effect on the Composite Stock Price Index, the BI Rate has a negative and significant effect on the Composite Stock Price Index and the Exchange Value has a positive and significant effect on the Composite Stock Price Index. With this the coefficient of determination can be seen from the Adjusted R Square value of 0.724. This means that the independent variable can explain the dependent variable by 72.4%, while the remaining 27.6% is explained by other variables not examined. Keywords: BI Rate, IHSG, Inflation, US Dollar Exchange Rate
Dinamika Hukum Perpajakan Di Indonesia Ditinjau Dari Undang-Undang Nomor 28 Tahun 2009 Tentang Pajak Daerah Dan Distribusi Daerah Moza Dela Fudika; Rosyidi Hamzah
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): 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.v4i2.2066

Abstract

Changes in tax regulation policies as an implication of regional autonomy in Indonesia starting from Law Number 18 of 1997 concerning Regional Taxes and Regional Levies, then amended by Law Number 34 of 2000 concerning Amendments to Law Number 18 of 1997 concerning Taxes Regions and Regional Retribution. This regulation was later replaced by Law Number 28 of 2009 concerning Regional taxes and Regional Levies. Of the three regulations, legal dynamics occur that lead from decentralized to centralized. The research method in this study uses the normative legal method. From the results of the study, it is found that the dynamics of taxation law in Indonesia in terms of law number 28 of 2009 concerning regional taxes and regional distribution have experienced legal changes in terms of types of taxes, discretionary rate setting, and the nature of determining the type of tax of the law prevailing previously which led to a decentralized to centralized nature as well as a change in tax determination policy from an open list system to a closed list system. Keyword : legal dynamics, taxation, regional taxes and regional distribution
Pengaruh Word Of Mouth Dan Kepercayaan Terhadap Keputusan Pengambilan Kredit Usaha Rakyat (KUR) Bank Bni Unit Jalan Baru Kabupaten Karawang Ismi Salamah; Ajat Sudrajat
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): 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.v4i2.1812

Abstract

This study aims to determine the description of the variable word of mouth, customer trust, and decision making of people's business credit (KUR) at Bank BRI Unit Jalan Baru, Karawang Regency. In addition, this study aims to determine the effect partially and simultaneously between word of mouth and customer trust on the decision to make people's business credit (KUR) at Bank BRI Unit Jalan Baru, Karawang Regency. The type of data used in this research is quantitative data. This research was conducted on customers of the People's Business Credit (KUR) BRI Bank Unit Jalan Baru, Karawang Regency. The analysis model used in this research is the path analysis model. Based on the results of descriptive analysis, it shows that the word of mouth variable gets an average score of 474 on the agreeing criteria, then the customer trust variable gets an average score of 435.5 in the agreeing criteria, while the people's business credit decision-making variable (KUR) gets an average -The average score of 494.5 is on the agreed criteria. Based on the results of hypothesis testing, it shows that there is a partial and simultaneous influence on word of mouth and customer trust on the decision of making people's business credit (KUR) at Bank BRI Unit Jalan Kabupaten Karawang. Keyword : Word of mouth, Costumer Trust, Dicision Making Kredit
Analisis Perkembangan BUMDes se Kabupaten Tolitoli Fitriyah Astri
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): 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.v4i2.2038

Abstract

BUMDes are the economic drivers of rural communities that are managed by communities appointed through village meetings in an effort to strengthen the village economy and are formed based on the needs and potential of the village. This study aims to determine the development of BUMDes in Tolitoli Regency. The research approach used is descriptive quantitative. By using data collection techniques through interviews with informants who are considered to have the potential to provide information about BUMDes development from various aspects of institutions, regulations, BUMDes businesses, reporting administration and accountability, capital and assets. also through interviews and office administration documentation and accountability. The results show that in the classification most of them are at the growth classification level and some are in the basic classification. Factors that should be improved and receive attention for the development of BUMDes are to immediately improve the system starting from institutions, utilization of capital and assets, administration, and BUMDes regulations. Keywords: Village Business Institutions, Development
Pengaruh Kepemilikan Publik dan Profitabilitas Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Ida Fitriyani; Dwi Indah Lestari
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): 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.v4i2.2039

Abstract

This study aims to determine the effect of public ownership and profitability on the timeliness of financial report submission. Secondary data used in this research is the company's audited annual financial statements. The population in this study is mining sector companies listed on the Indonesia Stock Exchange 2014-2018. The sampling technique used in this research is purposive sampling, thereby obtained 180 samples from 36 companies. The analysis technique used in this research is logistic regression analysis. The results showed that the partial public ownership does not affect the timeliness of financial report submission, while profitability positive and significant impact on the timeliness of financial report submission. Public ownership and profitability simultaneously have a positive and significant effect on the timeliness of financial report submission. Keywords: Public Ownership, Profitability and Timeliness of Financial Report Submission.
Pengaruh Inflasi Dan Nilai Tukar Terhadap Harga Saham (Studi Kasus Bank Mandiri (Persero) Tbk Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2018) Karina Turi Lestari; Nanu Hasanuh
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): 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.v4i2.2041

Abstract

This study examines The Influence of Inflation and Exchange Rate on Stock Price Study Case of Mandiri Bank Listed in Indonesia Stock Exchange Period 2015-2018. Faculty of Economics University of Singaperbangsa Karawang. The independent variables are inflation and exchange rate, and the dependent variable is stock price. The researcher acquired sample within this study was by conducting purposive sampling method. Moreover, there were as many as 48 data of samples which were obtained within 4 years at Bank Mandiri for the period 2015-2018. The result imparts that the inflation does not influence Stock Price, and Exchange Rate has a significant negative effect on Stock Price. Inflation and Exchange Rate simultaneously have a significant effect on stock prices. Key Words : Stock Price, Inflation and Exchange Rate

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