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Journal of Economic, Bussines and Accounting (COSTING)
Published by Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi
ISSN : 25975226     EISSN : 25975234     DOI : https://doi.org/10.31539
Core Subject : Economy,
Economics, Econometrics & Finance
COSTING : Journal of Economic, Bussines and Accounting reviewed covers theoretical and applied research in the field of Economics, Business and Accounting. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. Economics: Public Economics, International Economics, Development Economics, Monetary Economics, Financial Economics, Game Theory. Business: Finance, Marketing, Human Resource Management, Strategic Management, Operations, Entrepreneurship, and Ethics. Accounting: Public Sector Accounting, Taxation, Financial Accounting, Management Accounting, Auditing, and Information Systems. The mentioned areas above are just indicative, the Board of Editors is in principle welcoming rigorous articles that encompass scientific economics, Bussines and accounting fields on Indonesia.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 3,395 Documents
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Perputaran Piutang, Perputaran Modal Kerja, Perputaran Kas dan Struktur Modal terhadap Profitabilitas Bayu Wulandari; Julyani Julyani; Santi Santi; Jessica Sulastio; Lucianto Hanafie
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (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.v3i2.1061

Abstract

In the midst of an unstable Indonesian economy, it requires every company to be able to face and anticipate all situations to survive in increasingly fierce competition. This research aims to test whether receivables turnover, working capital turnover, cash turnover and capital structures have an influence on profitability in large and small trade sector manufacturing companies listed on the stock Exchange Indonesian. This research is a type of quantitative descriptive research which uses data from 62 companies manufacturing large and small trade sectors listed on the Indonesia Stock Exchange.The sampling method used in this study was purposive sampling and obtained as many as 18 samples. The research methods used are methods of descriptive analysis and analysis methods of multiple linear regression.The results showed that in a partial receivables turnover has no significant effect on profitability,working capital turnover has no negative and significant effect on profitability,cash turnover has no effect Significant impact on profitability and the capital structure has no significant effect on the profitability listed on the Indonesia Stock Exchange.Simultaneously the receivables turnover,working capital turnover,cash turnover and capital structure together have significant effect on the company's profitability measured from the profitability listed on the Indonesia Stock Exchange. Keywords: Receivables Turnover, Working Capital Turnover, Cash Turnover, Capital Structure, and Profitability.
Pengaruh Harga dan Promosi terhadap Impulse Buying pada Produk Online Menurut Ekonomi Syariah Mufti Hasan Alfani
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (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.v3i2.1062

Abstract

Advances in internet technology currently make online shopping systems become instant and very popular. This study aims to determine the analysis of the Effect of Prices and Promotions on Impulse Buying in Online Products According to Islamic Economics. Where the results of the pre-survey to students of the Faculty of Islam about Online products on the influence of prices and promotions on impulsive purchases. The sampling technique in this study used a purposive sampling technique by taking a sample of 100 respondents. This research uses a quantitative approach with the method of data analysis of Multiple Linear Regression with the help of the SPSS Program Application Version 21.0 for Windows. The results of this study indicate that there is an effect of Price and Promotion on the performance of Impulse Buying on online products. As well as the effect of Price and Promotion on Impulse Buying in the Sharia Economy perspective on the influence of consumer behavior on purchasing decisions via mobile phones they apply concepts that are in accordance with the teachings of Islam that is not beyond the limits of reasonableness, and positively. Because the Al-Qur'an forbids excessive spending on wealth solely following the passions, while on the other hand also condemns the act of distancing yourself from the pleasure of enjoying things that are good and lawful in life.Keywords: Price, Promotion, Impulse Buying, Online Products, Sharia Economy.
Pengaruh Likuiditas, Total Asset Turnover, Debt to Equity Ratio dan Perputaran Persedian terhadap Profitabilitas Perusahaan Manufaktur Ferica Ferica; Annisa Nauli; Cindy Couwinata; Sukhenny Sukhenny
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (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.v3i2.1063

Abstract

Profitability in a company aims to assess the company's expertise in generating profits and the company's ability to pay debts to creditors. This study aims to determine the effect of Liquidity (QR), Total Assets Turnover (TATO), Debt to Equity Ratio (DER), and Inventory Turnover on profitability. This type of research is quantitative descriptive with secondary data, sample selection using purposive sampling, and testing methods using multiple linear regression analysis. The population in this study amounted to 155 manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. Based on the results of the study note that simultaneous Liquidity (QR), Total Assets Turnover (TATO), Debt to Equity Ratio (DER), and Inventory Turnover have positive and significant effects. Partially, only Liquidity (QR) and Total Assets Turnover (TATO) have a positive and significant effect on profitability while Debt to Equity Ratio (DER), and Inventory Turnover have no significant effect on profitability. Keywords : Liquidity, Total Assets Turnover, Debt to Equity Ratio, and Inventory Turnover
Analisis Profitabilitas, Ukuran Perusahaan, Struktur Aset, Likuiditas, dan Risiko Bisnis terhadap Struktur Modal Perusahaan Manufaktur di Indonesia Velda Lianto; Annisa Nauli Sinaga; Elvi Susanti; Christina Yaputra; Veronica Veronica
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (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.v3i2.1064

Abstract

Capital structure reflects the extent to which companies can manage existing capital to generate profits. The purpose of this research is to examine and analyze the influence of variables of profitability, firm size, asset structure, liquidity, and business risk on the capital structure in Manufacturing companies listed on the Indonesia Stock Exchange in the period of 2015 - 2018. The sampling technique uses purposive sampling by determining 3 criteria. From total of 155 companies, only 69 companies were sampled. The result of this research indicate that profitability has a positive and significant effect on capital structure, firm size has a positive and no significant effect on capital structure, asset structure has no effect and no significant on capital structure, liquidity and business risk have a negative and significant effect on capital structure in Manufacturing companies listed on the Indonesia Stock Exchange in the periode of 2015 - 2018. Keywords: Profitability, Firm Size, Asset Structure, Liquidity, Business Risk and Capital Structure
Pengaruh Kompetensi Kerja, Disiplin Kerja dan Kepuasan Kerja terhadap Kinerja Karyawan PT Nasatech Sukses Abadi Angles William; Purnama Yanti Purba; Vina Prenita; Melinawaty Lumban Tobing
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (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.v3i2.1065

Abstract

Employees have a big role in fulfilling fluency in the field of organization. Organizations need human resources to develop their businesses. This study aims to examine and analyze the effect of competence, work discipline, and job satisfaction on employee performance at PT Nasatech Sukses Abadi Medan. The phenomenon of performance instability that can be seen from the achievement of the company's targets caused by lack of competence and employee work discipline and a decrease in employee job satisfaction is the background of this study. The research method used is a quantitative approach, the type of research is quantitative descriptive, and the nature of this study is descriptive explanatory. The data analysis method is multiple linear regression analysis. The sampling technique uses the saturation sampling method. The study sample was 83 employees. The results of this study prove the existence of a significant and positive influence on competence, work discipline, and job satisfaction have a positive and significant effect on employee performance at PT Nasatech Sukses Abadi Medan. Keywords: Competence, Work Discipline, Job Satisfaction, Employee Performance
Stres Kerja, Komunikasi dan Lingkungan Kerja terhadap Kinerja Karyawan PT Indo Prima Nusantara Cindy Cindy; Purnama Yanti Purba; Henry Christian Wijaya; Tommy Anggara
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (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.v3i2.1071

Abstract

The business of making goods, the business of repairing goods, to the electronic and electrical credit businesses are found all around us. This study aims to determine and analyze the effect of work stress, communication, and work environment on employee performance. The phenomenon of increased public demand for electronic and electrical goods, increased work stress, ineffective communication, and an uncomfortable working environment underlie this research. The research method used is a quantitative approach, the type of research is quantitative descriptive, and the nature of this study is descriptive explanatory. The data analysis method used is multiple linear regression analysis. The sampling technique uses the saturation sampling method. The sample in this study was 80 employees. The results showed work stress, communication, and work environment had a positive and significant effect on employee performance. This means that the lower the work stress, the better the communication and work environment will be able to improve employee performance. Keywords: Job Stress, Communication, Work Environment, Employee Performance
Faktor – Faktor yang Mempengaruhi Harga Saham JAKARTA ISLAMIC INDEX (JII) di Bursa Efek Indonesia Ardhansyah Putra Harahap; Alistraja Dison Silalahi
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (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.v3i2.1106

Abstract

The existence of the capital market in a country's economic activities is an alternative source of funds for companies and also for investors to invest by trading companies that have gone public. This study aims to determine the effect of the combined market capitalization of companies and interest rates on the stock price of the Jakarta Islamic Index (JII) during the 2015-2017 period. The sampling technique used in this study is a purposive sampling method and based on predetermined criteria obtained 31 samples from 36 populations that meet the criteria. Data analysis techniques used in testing the normality of data using Kolmogorov-Smirnov One-Sample, while in testing the hypothesis of this study that is by multiple regression analysis, t test and F test conducted with the help of SPSS software ver. 20. The Results of hypothesis testing shows that both the market capitalization variable and the interest rate have a significant and significant effect on the Jakarta Islamic Index's stock price on the Indonesia Stock Exchange. Keywords: Market Capitalization, Rate, Stock JII
Pengaruh ROA, Keputusan Investasi, CR, TATO Dan Arus Kas Terhadap Return Saham Perusahaan Manufaktur Nensi Ariani Guru Singa; Benny Rojeston Marnaek Nainggolan; Evaluasi Waruwu
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (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.v3i2.1109

Abstract

In Indonesia the development of the manufacturing industry is quite rapid, this can be seen from the development of manufacturing companies listed on the Indonesia Stock Exchange from year to year. This study aims to determine the effect of ROA variables, investment decisions, current ratio, TATO and cash flow on stock returns. The study population was obtained 143 companies selected using purposive sampling with certain criteria as many as 38 companies. The type of data used in this study is quantitative data. The data source in this study is secondary data. Data collection techniques were carried out with documentation and data analysis techniques using multiple linear analysis using the F test and t test at a significant level of 5% and the coefficient of determination. The results of the research partially indicate that ROA, investment decisions, current ratio and cash flow have no effect on stock returns. While TATO has an effect on stock returns. The results of the study simultaneously showed ROA, investment decisions, current ratio, TATO and cash flow affect stock returns. Keywords : Cash Flow, Current Ratio, Invesment Decisions, ROA, Stock Returns,TATO
Pengaruh Likuiditas, Leverage dan Ukuran Perusahaan terhadap Financial Distress pada Perusahaan Properti dan Perumahan Stephanie Stephanie; Lindawati Lindawati; Suyanni Suyanni; Christine Christine; Efvina Oknesta; Adam Afiezan
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (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.v3i2.1122

Abstract

At present the development of property and housing companies is very rapid. The purpose of this research is to be able to determine the effect of Liquidity, Leverage and Company Size on Financial Distress in Property and Real Estate Companies listed on the Indonesia Stock Exchange Period 2013-2017. The approach used is quantitative research. Researchers use secondary data types and sources. The population of this research is 48 Property and Real Estate Companies listed on the Indonesia Stock Exchange in the period 2013-2017. The sample is 29 Property and Housing Companies listed on the Indonesia Stock Exchange for the period 2013-2017 with 145 observational samples. The sampling technique is a purposive sampling method. Data Analysis Technique used is Logistic Regression. The results of this study are liquidity affecting financial distress in Property and Real Estate companies listed on the Indonesia Stock Exchange. Leverage does not affect financial distress in Property and Real Estate companies listed on the Indonesia Stock Exchange. The size of the company does not affect financial distress in Property and Real Estate companies listed on the Indonesia Stock Exchange. Liquidity, leverage and company size affecting financial distress in Property and Estate companies listed on the Indonesia Stock Exchange. Keywords: Liquidity, Leverage, Company Size and Financial Distress
Islamic Corporate Governance dan Pengungkapan Corporate Social Responsibility (CSR) Shita Tiara; Debbi Chyntia Ovami
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (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.v3i2.1132

Abstract

The operation of a Sharia Bank is inseparable from the demands of the implementation of Good Corporate Governance and based on Sharia principles which are referred to as Islamic Corporate Governance. This study aims to implement Islamic Corporate Governance on Corporate Social Responsibility Disclosure at BNI Syariah. This type of research in this study is qualitative. The subject in this research is BNI Syariah. The object of this research is Islamic Corporate Governance on Corporate Social Responsibility Disclosure. Data analysis techniques in this study used descriptive qualitative analysis. Achieved outcomes are journals and IPR. The results of the study show that the implementation variable of Islamic Corporate Governance has a positive influence on the disclosure of Corporate Social Responsibility (CSR) especially on BNI Syariah Jakarta Islamic Index. BNI Syariah uses 2.5% of net profit to provide Corporate Social Responsibility (CSR) funds. Disclosure of Corporate Social Responsibility (CSR) has a positive effect on the value of a company. Keywords: Islamic Corporate Governance, Corporate Social Responsibility Disclosure

Page 10 of 340 | Total Record : 3395

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