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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 558 Documents
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Search results for , issue "Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)" : 558 Documents clear
EARNING PER SHARE TERHADAP RETURN SAHAM DENGAN KEBIJAKAN DEVIDEN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SUB SEKTOR BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA Indrawati, Indrawati; Alam, Syamsul; Djaharuddin, Dharmawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13389

Abstract

This study aims to determine Earning Per Share on Stock Return with Dividend Policy as an Intervening Variable in Coal Sub-Sector Companies Listed on the Indonesia Stock Exchange. Data collection uses secondary data obtained from financial statements using the purposive judgement sampling method with a total of 18 issuers, while the data units analyzed are 54 data units analyzed. The analysis used in hypothesis testing is panel data regression analysis with the help of Eviews 13 Software and the help of sobel test. The results of the study prove that Earning per Share (EPS) has a positive and significant effect on Stock Returns, Earning per Share (EPS) has a positive effect and is not significant to the Dividend Policy, the Dividend Policy has a negative effect on the Return of Shares, the Dividend Policy is not able to mediate the relationship between Earning per Share (EPS) and Return on Shares. Keywords : Earning Per Share, Dividend Policy, Stock Return
THE INFLUENCE OF FINANCIAL INCLUSION, INNOVATION, FINTECH, PERCEIVED BENEFIT, AND PERCEIVED RISK ON THE FINANCIAL PERFORMANCE OF MSMEs IN MEDAN CITY Tanady, Alvin; Ariesa, Yeni; Rischa, Rischa; Wati, Fenny; Fong, Fandi; Sahbana, Agung
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13395

Abstract

The purpose of this study is to examine the impact of Financial Inclusion, Innovation, Fintech, Perceived Benefit, and Perceived Risk on the Financial Performance of UMKM in Medan City. The research method used is associative research (relationship analysis). The population in this study consists of UMKM owners in Medan City. The sampling technique applied is Accidental Sampling, with a total of 100 respondents, excluding 30 respondents used for validity testing. The data analysis method employed is multiple linear regression.The results of the F-test show that the F-calculated value (18.617) is greater than the F-table value (2.31) with a significance level of < 0.05, indicating that Financial Inclusion, Innovation, Fintech, Perceived Benefit, and Perceived Risk simultaneously have a significant influence on the Financial Performance of UMKM in Medan City. The t-test results reveal that Financial Inclusion has a positive and significant effect, Innovation has a negative and significant effect, Fintech has a positive and significant effect, Perceived Benefit has a positive and significant effect, and Perceived Risk has no effect on the Financial Performance of UMKM in Medan City. The coefficient of determination analysis shows an Adjusted R² value of 0.471, indicating that 47.1% of the variation in Financial Performance is explained by Financial Inclusion, Innovation, Fintech, Perceived Benefit, and Perceived Risk variables, while the remaining 52.9% is explained by other variables.
APAKAH UKURAN PERUSAHAAN DAPAT MEMODERASI EFEK RETURN ON ASSET TERHADAP PRICE TO BOOK VALUE? Jumsiani, Jumsiani; Kadir, Muh. Akob; Idris, Ma’ruf
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13404

Abstract

This study aims to test and analyze the influence of Company Size as a Moderating Variable Between Return On Asset (ROA) on Company Value (PBV) in Automotive and Component Companies on the Indonesia Stock Exchange. The type of research used is a quantitative approach, the population in this study is 16 Automotive and Component Companies on the Indonesia Stock Exchange, the sampling technique uses the saturated sample method with a sample number of 16 companies. The analysis used in hypothesis testing is a regression analysis of MRA panel data with the help of Eviews 13 Software. The results of the analysis provide evidence that Return on Asset (ROA) has a negative effect not significantly on Company Value (PBV), The size of the company can be proven to strengthen the relationship between Return on Asset and Company Value (PBV) . Keywords: Return on Asset (ROA), Firm Value, PBV, Firm Size
FAKTOR – FAKTOR YANG MEMPENGARUHI PREDIKSI FINANCIAL DISTRESS PADA PEMERINTAH KABUPATEN/KOTA JAWA TENGAH Puspitasari, Ervina; Wulandari, Ika
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13407

Abstract

This research aims to determine the influence of regional financial ratios including; PAD Effectiveness Ratio, Regional Financial Efficiency Ratio, Income Growth Ratio, Financial Independence Ratio towards predictions of financial distress for Central Java district/city governments. Financial distress is defined as the government's inability to provide public services in accordance with applicable standards and quality. This research uses secondary data, namely the APBD Realization Report in the Audit Results Report on Regional Government Financial Reports (LHP LKPD) for 2019-2021 from the Financial Audit Agency (BPK) Representative of Central Java Province. The method used in this research is binary regression analysis with the help of SPSS version 30 for Windows. The sample selection in this study used a total sampling system, obtaining 105 data from 29 districts and 6 cities. The results of this research show that the PAD Effectiveness Ratio has a negative effect on financial distress, the Regional Financial Efficiency Ratio has no positive effect on financial distress, the Income Growth Ratio has a positive effect on financial distress, the Regional Financial Independence Ratio has no positive effect on financial distress.
PENGARUH DIGITAL MARKETING DAN SERVICE QUALITY TERHADAP KEPUTUSAN PEMBELIAN YANG DIMEDIASI OLEH KEPERCAYAAN MEREK Mahendra, Satria Restu; Padmantyo, Sri
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13471

Abstract

Studi ini berfokus pada pengaruh pemasaran digital dan kualitas layanan terhadap keputusan pembelian konsumen, dengan kepercayaan merek sebagai variabel perantara. Penelitian dilakukan dengan pendekatan kuantitatif, melibatkan 200 responden yang dipilih melalui purposive sampling. Data yang dikumpulkan dianalisis menggunakan teknik Partial Least Square-Structural Equation Modeling (PLS-SEM). Hasil analisis menunjukkan bahwa pemasaran digital berkontribusi secara signifikan terhadap kepercayaan merek dan keputusan pembelian, dengan kepercayaan merek memainkan peran mediasi penuh. Sementara itu, kualitas layanan ditemukan sebagai faktor dominan dalam membangun kepercayaan merek, yang pada akhirnya memengaruhi keputusan pembelian konsumen. Berdasarkan temuan ini, disarankan agar perusahaan mengoptimalkan strategi pemasaran digital dan meningkatkan kualitas layanan untuk memperkuat kepercayaan merek. Penelitian lanjutan disarankan untuk menambahkan variabel seperti kepuasan pelanggan atau loyalitas, serta mengeksplorasi sektor yang berbeda untuk memperluas hasil penelitian.
INNOVATION CULTURE AND AMBIDEXTERITY: STRATEGIES TO DEAL WITH ENVIRONMENTAL UNCERTAINTY Kumalaningrum, Maria Pampa; Wibowo, Bambang Setia
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13475

Abstract

This study aimed to investigate the role of exploration and exploitation ambidexterity as a mediating factor in the relationship between innovation culture and innovation performance. Additionally, environmental uncertainty was examined as a moderating factor in the interaction between ambidexterity and innovation performance. The research used an explanatory deductive approach, conducting a survey with a purposive sampling method involving 205 SMEs in the creative industries across Malang, Solo, Semarang, and Denpasar. Path analysis with ordinary least squares regression was used to test mediation and moderation effects. The findings revealed that the relationship between innovation culture and innovation performance is mediated by exploration and exploitation ambidexterity. The study also confirmed that the dynamic environment significantly moderates the impact of exploration on innovation performance. However, environmental uncertainty was not found to moderate the effect of exploitation on innovation performance. This research combines perspectives from resource-based theory and dynamic capabilities, offering valuable insights into the role of ambidexterity within SMEs.
PENGARUH PELATIHAN KARYAWAN, KOMPENSASI DAN KREATIVITAS KARYAWAN TERHADAP PERILAKU INOVATIF (STUDI KASUS DI PT. PT WIDUS LOGISTIC) Rahmadhani, Windy Rizka; Suriyaningsih, Atika; Wijarnako, Adrian
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13477

Abstract

Penelitian ini bertujuan untuk mengevaluasi dampak pelatihan karyawan, kompensasi, dan kreativitas terhadap perilaku inovatif di PT Widus Logistic. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif deskriptif, dengan data utama diperoleh melalui kuesioner yang diisi oleh 80 karyawan. Analisis data dilakukan menggunakan teknik regresi dan uji korelasi untuk mengukur hubungan antara variabel independen (pelatihan, kompensasi, dan kreativitas) dengan variabel dependen (perilaku inovatif). Hasil penelitian menunjukkan bahwa secara individu, pelatihan, kompensasi, dan kreativitas tidak memiliki pengaruh signifikan terhadap perilaku inovatif. Meskipun kompensasi memiliki hubungan yang lebih kuat dibandingkan dengan pelatihan dan kreativitas, hasil tersebut masih belum cukup untuk menunjukkan dampak yang signifikan. Hal ini mengindikasikan bahwa ada faktor lain yang mungkin lebih berperan dalam mempengaruhi perilaku inovatif karyawan. Temuan ini menyarankan agar PT Widus Logistic mempertimbangkan pendekatan manajemen sumber daya manusia yang lebih terintegrasi untuk mendukung terciptanya budaya inovasi di perusahaan. Dengan demikian, penelitian ini memberikan kontribusi dalam memperluas pemahaman mengenai hubungan antara pelatihan, kompensasi, kreativitas, dan perilaku inovatif, yang dapat menjadi acuan bagi perusahaan dalam merancang strategi yang lebih efektif.
PENGARUH BEBAN KERJA, LINGKUNGAN KERJA, DAN JOB AUTONOMY TERHADAP TURNOVER INTENTION MELALUI KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI PADA CREW EVENT SOLO RAYA Devis, Chinta Alifia; Isa, Muzakar
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13502

Abstract

Penelitian ini memfokuskan analisis pada pengaruh beban kerja, lingkungan kerja, dan otonomi kerja terhadap turnover intention, dengan kepuasan kerja sebagai variabel mediasi pada kru event di Solo Raya. Kuesioner disebarkan kepada 153 responden untuk mengumpulkan data, yang kemudian dianalisis melalui regresi berganda dan uji mediasi. Hasil menunjukkan adanya pengaruh signifikan dari beban kerja, lingkungan kerja, dan otonomi kerja terhadap kepuasan kerja, yang kemudian memediasi hubungan dengan niat berpindah. Implikasi praktisnya, organisasi dapat memperbaiki tingkat kepuasan kerja sekaligus menurunkan keinginan untuk berpindah melalui pengelolaan beban kerja, peningkatan kualitas lingkungan kerja, dan pemberian otonomi lebih besar. Namun, penelitian ini terbatas pada kru acara di Solo Raya dan tidak mencakup variabel lain seperti budaya organisasi atau kondisi ekonomi, sehingga generalisasi hasil perlu dilakukan dengan hati-hati.

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