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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 4,250 Documents
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Analisis Arus Kas Operasi Dan Laba Akuntansi Serta Pengaruh Terhadap Return Saham (Studi Empiris Pada Perusahaan LQ-45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021) Sari Oktavia Br Sihite; Adanan Silaban; Berliana Lumban Gaol
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (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.v7i1.8282

Abstract

This study aims to determine the effect of operating cash flow and accounting profit on the stock returns of LQ-45 companies listed on the Indonesia Stock Exchange for the period 2019-2021. The independent variable on research are operating cash flow and accounting profit, while dependent variable is the stock returns. This study includes a sample of 60 observations using purposive sampling method. Technical data analysis in this study using the SPSS 25 computer program. The result of this study showed that the variable operating cash flow and variable accounting profit has a positive significant effect on the stock returns. In addition, based on the coefficient of determination test, operating cash flow and accounting profit are able to explain their effect on the stock returns of 65,2%. Keyword: Operating Cash Flow, Accounting Profit, Stock Returns
Pengaruh Modal, Tingkat Pendidikan Dan Penggunaan Teknologi Pada Pendapatan UMKM Sektor Perdagangan Di Denpasar Barat A.A. Sg. Istri Indira Ragapatni; Ni Luh Sari Widhiyani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (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.v7i1.8293

Abstract

This research aims to obtain empirical evidence on the effect of capital, education level, and the use of technology on the income of Micro, Small and Medium Enterprises (MSMEs) in the trade sector in West Denpasar. The population of this study is all MSMEs in the trade sector in West Denpasar District with a sample of 99 MSMEs based on the slovin formula. Data collection techniques in the study were carried out by distributing questionnaires with a Likert scale of 1-5. The data analysis technique used in this study is multiple linear regression. The results of the study can prove that the variables of capital, level of education, and use of technology have a positive and significant effect on the income of MSMEs in the trading sector in West Denpasar. The implications of this research are expected to be taken into consideration and input by other MSME actors in increasing income by taking into account capital, education level, and the use of technology. Keyword: MSMEs, capital, education, technology and income
Analisis Profil, Kendala, Dan Strategi Pengembangan UMKM: Studi Kasus UMKM Di Kabupaten Sampang Madura Intan Rohmatul Fitriyah; Sugeng Hariadi; Joshi Maharani Wibowo; Idfi Setyaningrum
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (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.v7i2.8313

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki kontribusi yang besar pada pertumbuhan ekonomi suatu negara. Kabupaten Sampang Madura merupakan salah satu daerah yang turut berkontribusi pada kegiatan perekonomian, khususnya di Jawa Timur. Jumlah UMKM yang besar dan kenaikan Nilai Tambah Bruto Atas Dasar Harga Berlaku (NTB ADHB) tiap tahunnya. Penelitian ini bertujuan untuk menganalisis profil, kendala, dan strategi pengembangan UMKM di Kabupaten Sampang Madura. Penelitian menggunakan metode deskriptif analisis konten dengan pendekatan kualitatif melalui survei dan wawancara kuesioner terhadap 114 UMKM di Kabupaten Sampang Madura. Data diolah dan divisualisasikan menggunakan voyant dan excel. Studi pustaka yang diperoleh dari berbagai jurnal, artikel, maupun website digunakan sebagai data pendukung. Hasil penelitian menunjukkan bahwa profil UMKM di Kabupaten Sampang Madura menunjukkan potensi pertumbuhan secara berkelanjutan, namun terdapat beberapa kendala yang dialami, meliputi pemasaran, bahan baku, persaingan, modal, sumber daya manusia, distribusi atau transportasi, dan kerja sama. Strategi pengembangan UMKM yang dapat dilakukan adalah mengikuti sosialisasi, pelatihan, bergabung dalam komunitas, metode bisnis beralih ke digital, menjaga hubungan yang baik dengan pelanggan dan pemasok, serta melakukan inovasi. Mayoritas pemilik UMKM masih berusia produktif dan berpendidikan tinggi. Sebanyak 43 unit UMKM telah beroperasi lebih dari 10 tahun dan mulai mengadopsi teknologi digital. Kata Kunci: UMKM, Profil Usaha, Kendala Usaha, Strategi Pengembangan Usaha, Kabupaten Sampang Madura
Determinan Permintaan Asuransi: Studi Kasus Universitas Surabaya Theresa Defina Djalu; Sugeng Hariadi; Joshi Maharani Wibowo
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (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.v7i2.8316

Abstract

The insurance industry in Indonesia has experienced significant development, but the level of insurance usage remains relatively low. The decision to purchase insurance is influenced by several factors, including income level, premium prices, knowledge level, and other social factors. UBAYA, a university in Surabaya, East Java, mandates every employee, lecturer, and student to use insurance provided by the institution with various types, such as employment and life insurance. Nevertheless, some of them choose to add additional insurance beyond what is provided by UBAYA. Therefore, the purpose of this research is to identify the factors influencing individual decisions to add or not add insurance policies beyond those provided by UBAYA. The method used in this research is Social Network Analysis (SNA). The research results indicate that premium prices play a crucial role in the decision to utilize insurance based on individual income levels. Other factors influencing the decisions of UBAYA lecturers and employees include information provided by insurance agents regarding asset protection and options for medical services abroad. The purchase of insurance is influenced by economic and social factors, as well as a comprehensive understanding of personal needs in utilizing the benefits provided by insurance policies. Keywords: Insurance, Premium Price,UBAYA
Strategi Pengembangan Usaha UMKM Kuliner Di Kota Pekanbaru Rosmita Rosmita; Lilis Surianti; Herman Herman; Arya Teguh Adera
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (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.v7i3.8339

Abstract

The purpose of this research is to analyze and explain the business development strategies of culinary MSMEs in Pekanbaru City. The method used in this research is to use a qualitative descriptive method that describes the reality of culinary businesses with a focus on development strategies. Data collection tools by prioritizing interviews, observation and documentation. After collecting field data, the authors will distinguish primary and secondary data. The data analysis technique used is the author collects data, which is then thoroughly analyzed and concluded to find out the strategies used in the development of Pekanbaru City Culinary MSMEs. The results of the study found that the need for strategies for Pekanbaru City Culinary MSMEs to identify strengths, weaknesses, opportunities and challenges related to capital, business innovation, utilization of social media and so on. in the future, more attention needs to be paid from related agencies so that Pekanbaru City MSMEs continue to exist such as capital, product innovation to social media utilization.. Keywords: Strategy, Business Development, UMKM, Culinary
Pengaruh Manajemen Aset Dan Struktur Modal Terhadap Kinerja Perusahaan Berkat Sumber Jaya Tampubolon; Saiful Saiful
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (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.v7i3.8345

Abstract

This research aims to analyze the influence of asset management and capital structure on company performance. Asset management is measured by TATO, while capital structure is measured by DAR. Company performance is assessed through return on assets (ROA). The study's population consists of manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The research sample comprises 93 companies selected using purposive sampling. The data analysis technique employed is multiple linear regression with the assistance of SPSS 24 software. The results indicate that asset management has a positive and significant impact on company performance, while capital structure also has a positive and significant influence. The implications of this research suggest that companies should efficiently manage their assets and optimize the use of equity capital rather than relying on debt to enhance overall company performance. Keywords: Company Performance, Asset Management, And Capital Structure
Harmoni dan Tantangan Investasi Melalui Dinamika Harga Saham Berdasarkan BI Rate, Inflasi, Nilai Tukar, dan Harga Minyak Dunia Periode 2014-2021 Michael Tirta; Joshi Maharani Wibowo; Idfi Setyaningrum; Reza Ainul Yaqin
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (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.v7i2.8347

Abstract

Investment is synonymous with the activity of placing funds in the current period with the expectation of gaining profits in the future, one of which is through the capital market. One intriguing investment activity is Shariah-compliant investment, not limited solely to Muslims; even non-Muslims are interested in investing due to its principled process, providing a sense of tranquility, and enhancing confidence in transactions deemed halal. The determination of Shariah-compliant investments is undoubtedly influenced by macroeconomic factors. Therefore, it is crucial to examine how the BI rate, inflation, exchange rate, and oil prices affect Shariah stock prices. The method employed is explanatory through a multiple regression model with secondary data from the period 2014 to 2021. This study found that the BI rate and oil prices have an impact on Shariah stock prices. A high BI rate can make interest-based investment instruments more attractive than Shariah stocks, resulting in a shift of funds from the stock market to other financial instruments. Meanwhile, oil prices will affect the performance of companies, especially in the energy sector, such as production costs, transportation costs, and other expenses that use energy as a component of their activities.
Pengaruh Profitabilitas, Leverage, Dan Tax Planning Terhadap Manajemen Laba Dengan Komite Audit Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaaan Sektor Industri Makanan Dan Minuman Yang Terdaftar Bei Periode 2018–2022) Mahdiyah Septiani Larasati; Bambang Subiyanto
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (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.v7i3.8351

Abstract

This research aims to analyze and obtain empirical evidence of the influence of profitability, leverage, and tax planning on earnings management with the audit committee as a moderating variable in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. This study used multiple regression linear data analysis techniques and moderated regression analysis (MRA) using SPSS program version 25. The sample used was purposive sampling of 15 companies and obtained 75 data. Based on data analysis, it is stated that profitability and tax planning have a positive effect on earning management, Audit committees can weaken or strengthen profitability, leverage and tax planning on earnings management. Keywords: Profitability; Leverage; Tax Planning; earning management; Audit committee
Pengaruh ESOP (Employee Stock Ownership Program), Suku Bunga, Kepemilikan Institusional Terhadap Kinerja Keuangan Di Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Riyan Kurniawan Wijaya; Jamaluddin Jamaluddin; Vanessa Putri Johan; Ester Paulina Br. Pasaribu; Hendra Saputra
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (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.v7i3.8376

Abstract

The aim of this research is to examine the influence of ESOP (Employee Stock Ownership Program), Interest Rates, InstitutionalOwnership on Financial Performance in Property and Real Estate Companies listed on the Indonesia Stock Exchange. His research is in theSPSS application. The population in this study were 65 Property and Real Estate Companies listed on the Indonesian Stock Exchange.The sample for this research consisted of35 financialreports. The model is multiple linear regression. The result is that ESOP (Employee StockOwnership Program) and interest rates have no effect on financial performance in propertyand real estate companies listed on theIndonesian Stock Exchange. Institutional Ownership influences Financial Performance in Property and Real Estate Companieslisted on the Indonesian Stock Exchange. ESOP (Employee Stock Ownership Program), Interest Rates, Institutional Ownership influenceFinancial Performance in Property and Real Estate Companies listed on the Indonesian Stock Exchange.
Analisis Strategi Pemasaran E-Commerce Moka Gojek Pada Masa Pandemi Covid-19 Sandi Kameswara; Harya Damar Widiputra
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (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.v7i4.8391

Abstract

This research aims to: How is the ongoing evaluation carried out on PT Moka Gojek's E-Commerce marketing strategy and how is PT Moka Gojek's E-Commerce marketing strategy planned for business continuity in the future, the research method uses qualitative descriptive methods using the positivism research paradigm, analytical methods The data used by researchers is successive approximation (measurement of success), the results of the research found that the Covid-19 pandemic situation has encouraged Moka Gojek to determine a combination of strategies in the pre-pandemic period with new strategies during the pandemic through several adaptive adjustments to the challenging situations and opportunities that arise. faced. This implementation has been effective and more efficient by successfully increasing the growth of the number of Moka Gojek merchants by 150%. Moka Gojek's marketing strategy during the pandemic has changed, namely by focusing more on interactive and online marketing. Another change that occurred was that Moka Gojek then focused its marketing activities on merchants from the retail and service sectors. This change in focus on marketing strategy aims to maintain the continuity of the Moka Gojek business amidst the decline in the quality of FnB merchants who have been worst affected by the Covid-19 pandemic. Keywords: e-commerce, Covid-19, successive approximation

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