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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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Pengaruh Ukuran Perusahaan, Leverage, Dan Profitabilitas Terhadap Manajemen Laba: Studi Kasus Pada Perusahaan Industri Pariwisata Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021 M Sendi Feby Andika; Nisrina Aulia Pradipta; Lia Uzliawati
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.v7i3.8408

Abstract

Earnings management practices due to the Covid-19 pandemic are a problem in this research. The purpose of this research is to examine the influence of company size, leverage and profitability on earnings management. Data obtained from financial reports of tourism industry companies listed on the IDX. The sample consisted of 15 tourism industry companies listed on the IDX throughout 2019-2021 based on a purposive sampling technique. The analysis used is panel data regression analysis. 1) Earnings management can be significantly influenced simultaneously by company size, leverage and profitability; (2) Company size has a significant effect on earnings management; (3) Leverage has a significant influence on earnings management; (4) Earnings management is not significantly influenced by profitability. Keywords: Earnings Management, Company Size, Leverage, Profitability, Tourism
Pengaruh Pembiayaan Mudharabah dan Musyarakah terhadap Financing to Deposit Ratio (FDR) pada Bank Umum Syariah di Indonesia Elya Saputri; Eka Sri Wahyuni; Rizky Hariyadi
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.v7i2.8412

Abstract

The purpose of this study was determine the effect of Mudharabah and Musyarakah Financing on Financing To Deposit Ratio (FDR) at Islamic Commercial Banks in Indonesia in 2020-2022, on a quarterly basis. This study uses quantitative methods using secondary data in the form of quarterly financial reports of Islamic Commercial Banks in 2020-2022. Data analysis using descriptive statistics, classical assumption test, multiple linear regression analysis, t-test, F-test, and coefficient of determination through the IBM SPSS 25. The results revealed that mudharabah financing partially had a significant effect on the Financing To Deposit Ratio (FDR) at Islamic Commercial Banks in Indonesia in 2020-2022. On the other hand, musyarakah financing partially has no significant effect on the Financing To Deposit Ratio (FDR) of Islamic Commercial Banks in Indonesia in 2020-2022. Meanwhile, mudharabah and musyarakah financing simultaneously affect the Financing To Deposit Ratio (FDR) at Islamic Commercial Banks in Indonesia in 2020-2022.
Inovasi Peningkatan Tenant Umkm Melalui Pendekatan Value Proposition Canvas (VPC) Belina Nur Panilan; Azizah Fauziyah; Nizza Nadya Rachmani; Kodrat Sapto Adjie
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.v7i2.8417

Abstract

Alfamidi merupakan salah satu perusahaan ritel terbesar di Indonesia. Selain bergerak pada bidang ritel, Alfamidi juga menjalankan bisnisnya melalui penyewaan tenant. Namun berdasarkan pengamatan beberapa bulan terakhir jumlah keterisian tenant UMKM mengalami perkembangan yang fluktuatif, sehingga perlu adanya strategi untuk meningkatkan keterisian tenant. Tujuan dari penelitian ini yaitu untuk mengetahui strategi dengan menggunakan pendekatan value proposition canvas (VPC) pada tenant UMKM guna meningkatkan keterisian tenant. Jenis penelitian yang di gunakan yaitu kualitatif deskriptif dengan metode pengumpulan data melalui observasi, wawancara dan kuisioner kepada tenant UMKM terkait strategi inovasi untuk meningkatkan keterisian tenant. Sumber data yang digunakan yaitu data primer dan data sekunder. Dari hasil penelitian ini, dapat disimpulkan bahwa terdapat keselarasan antara customer profile dan value map. Kedua diagram menunjukkan bahwa value map mampu mengatasi beberapa masalah yang muncul pada customer profile. Pada penelitian ini website merupakan hasil dari pemetaan value proposition canvas yang digunakan untuk memenuhi kebutuhan penyewa tenant yang telah diseleraskan dengan produk dari perusahaan. Oleh karena itu diharapkan dengan adanya pengembangan website dapat menjadi solusi atas setiap permasalahan yang rasakan dan dapat meningkatkan keterisian tenant. Kata Kunci : Strategi Inovasi, Tenant UMKM, Value Proposition Canvas (VPC)
Pengaruh Corporate Social Responsibility, Ukuran Perusahaan Dan Kualitas Audit Terhadap Manajemen Laba Dengan Kepemilikan Keluarga Sebagai Pemoderasi (Studi Empiris Pada Perusahaan Non-Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022) Aulia Putri Wulandari; Zamratul Meini
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.v7i3.8422

Abstract

This research aims to obtain empirical evidence of factors that can influence earnings management with Corporate Social Responsibility (CSR) reports, Firm Size, and Audit Quality. The novelty of this research is to test whether the concentration of family ownership can moderate the impact of CSR, Firm size, and audit quality. The data used in this research are from non-financial companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. Data processing was carried out using Eviews 12. The sample was determined based on a purposive sampling technique which resulted in 25 company samples. The results of this research prove that CSR has a negative effect on earnings management, company size has a negative effect on earnings management and audit quality has a positive effect on earnings management. Furthermore, family ownership can be used to moderate the influence of CSR and audit quality on earnings management, but cannot moderate the influence of company size on earnings management. Keywords: Corporate Social Responsibility, Firm Size, Audit Quality, Family Ownership and Earnings Management
Kelayakan Bisnis Finansial Produksi Implan Biomedis Dengan Menggunakan Proses Manufaktur Aditif Suganta Handaru Setiawan; Raden Aswin Rahadi; Erman Sumirat
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.v7i1.8427

Abstract

The market size of medical implant in Indonesia is estimated around US$ 20 million in 2021 and will reach a value US$ 36,67 million by 2026 with 15.2% CAGR. Furthermore, the total medical implant market size in Asia was estimated US$ 7.302 million and is expected to growth become US$ 10,610 million in 2026. Those number bring medical implant business become very attractive market potential to be developed and produced in Indonesia, to meet local demand as well as for Asia market. The feasibility study is carried out using capital budgeting method by analyzing result of net present value (NPV), internal rate of Return (IRR), payback period (PP) and profitability index (PI). In addition, sensitivity analysis is performed to assess the susceptibility of the NPV result toward change in the variables input. Based on the analysis, the investment project is feasible and accepted where the NPV is USD 6.252.653, IRR 35%, and payback period 3,7 years. Sensitivity analysis also reveals that this project exhibits a relatively low susceptibility to variable uncertainty where NPV is still positive when subjected to various variables changes. Sales volume and selling price are variables that greatly influence into the change of NPV result into ±37% variance where 20% increase of sales volume in each period will dramatically increase the NPV into USD 8.584.201. Meanwhile 20% reduction of sales volume will reduce the NPV into USD 3.919.321.
Faktor-Faktor Yang Mempengaruhi Pengelolaan Dana Desa (Studi Kasus Pada Desa Di Kecamatan Jepara) Selfia Desty Laksmita Viani; Jaeni Jaeni
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.v7i3.8430

Abstract

This study aims to analyze the factors that influence the management of village funds in villages in Jepara District. The population determined in this study is the village apparatus working in Jepara District. Determination of the number of samples obtained using the Slovin formula, resulting in 66 respondents. The method for sampling is purposive sampling method. This type of research is quantitative research with Partial Least Square (PLS) analysis technique. The results showed that Accountability, Community Participation, Local Wisdom had a positive and insignificant effect on the management of village funds and Supervision, Village Apparatus Competence had a negative and insignificant effect on the management of village funds, and Transparency had a positive and significant effect on the management of village funds. Keywords: Accountability, Supervision, Community Participation, Village Official Competence, Transparency, Local Wisdom, Village Fund Management.
Pengaruh Harga Dan Promosi Terhadap Loyalitas Konsumen Melalui Kepuasan Konsumen Pada Aplikasi Spotify (Studi Mahasiswa UPN “Veteran” Jawa Timur) Oktavia Pramasta Sari; Siti Ning Farida
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.v7i3.8431

Abstract

Penelitian ini memiliki tujuan untuk mengetahui pengaruh dari harga dan promosi terhadap loyalitas konsumen melalui kepuasan konsumen. Jenis penelitian ini adalah penelitian kuantitatif. Penelitian ini menggunakan metode analisis Partial Least Square (PLS) dengan memanfaatkan software smartPLS 4.0. Populasi dalam penelitian ini adalah pengguna aplikasi Spotify pada mahasiswa UPN “Veteran” Jawa Timur yang berjumlah 21.539 mahasiswa. Sampel yang digunakan berjumlah 100 responden. Teknik penarikan sampel menggunakan teknik purposive sampling dengan melakukan pengumpulan data melalui penyebaran google formulir. Hasil analisis dalam penelitian ini adalah harga dan promosi berpengaruh secara positif dan signifikan terhadap kepuasan konsumen aplikasi Spotify pada mahasiswa UPN “Veteran” Jawa Timur. Harga dan promosi berpengaruh secara positif dan signifikan terhadap loyalitas konsumen aplikasi Spotify pada mahasiswa UPN “Veteran’ Jawa Timur. Kepuasan konsumen tidak berpengaruh terhadap loyalitas konsumen aplikasi Spotify pada mahasiswa UPN “Veteran” Jawa Timur.
Pengaruh Suku Bunga, Inflasi, Dan Harga Minyak Dunia Terhadap Harga Saham Dengan Risiko Sistematis Sebagai Variabel Intervening (Studi Pada Perusahaan Sub Sektor Logam Dan Sejenisnya Yang Terdaftar Di Bursa Efek Indonesia Periode 2016 – 2021) Apin Apiun; Wawan Ichwanudin; Ana Susi Mulyani
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.v7i3.8445

Abstract

The performance of a company can be seen from the company's stock price. The stock price shows how far the company can prosper shareholders. Fluctuating stock prices are influenced by various factors. External factors include macroeconomics and market conditions themselves. Interest rates, inflation, and oil prices are examples of many macroeconomic factors that are considered to have an impact on stock prices. This study aims to determine whether there is an influence between interest rates, inflation, and world oil prices on stock prices, using systematic risk as an intervening variable. The type of research used is descriptive and associative research. The research population is manufacturing companies in the metal sub- sector and the like listed on the IDX for the 2016-2021 period as many as 14 companies. The data used is secondary data. Data analysis using descriptive statistics, and path analysis and partial tests (t-tests) using version 10 of the Eviews program. The results of structural regression 1 (one) show that variable interest rates, inflation, and oil prices have a significant positive effect on systematic risk. The results of structural regression 2 (two) show that variable interest rates, oil prices, and systematic risk have a significant negative effect on stock prices while inflation variables have a negative effect insignificant. The results of the track analysis and sobel test show that systematic risk is able to mediate the influence of interest rates, inflation, and oil prices on stock prices. As a result, when interest rates, inflation, and world oil prices increase, higher market risks will reduce stock prices. Keywords: Interest Rate, Inflation, Oil Price, Systematic Risk, Stock Price
Analisis Profitabilitas Pada Perbankan Konvensional Yang Menjalin Kerjasama Dengan Start Up Fintech Dypsa Nehanka; Langgeng Prayitno
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.v7i2.8447

Abstract

Disruptive technological developments in the era of the industrial revolution 4.0 make Financial Technology (Fintech) increasingly in demand. So that Fintech-based companies called Start Ups are growing rapidly. The ease of Fintech can be a threat to the Banking industry so that Conventional Banking is required to adapt. Therefore, in 2018 Bank BCA established a partnership with a Start Up called KlikAcc and Bank BRI with Go-Pay. This study aims to determine the effect of this collaboration on bank profitability in terms of bank profitability ratios, namely ROA, ROE, and NIM. This research is descriptive statistical with a quantitative approach, Data Source is secondary data obtained from the bank's official website. The technique of determining population is to take data from annual published financial statements. The sample size is the income statement for each annual period. Sampling technique with purposive sampling. Data collection procedures with documentation, literature studies and internet research. Data analysis techniques are profitability ratio analysis techniques and statistical analysis. Test Hypothesis using Difference Test (Sample T-Test). The results showed that at Bank BCA the variables ROA, ROE, and NIM did not have a significant effect. Meanwhile, Bank BRI has similar results where the variables ROA and ROE do not have a significant effect. While the NIM variable has a significant effect. Keywords: Financial Technology, Conventional Bank, Profitability Ratio
Profesionalisme Dan Independensi Auditor Terhadap Kualitas Audit Laporan Keuangan Dengan Etika Auditor Sebagai Variabel Moderasi Bagus Satria Asfan; Ceacilia Srimindarti
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.v7i3.8452

Abstract

Audit quality is every possibility that the auditor will find and report violations of the accounting system based on the auditing standards that have been set. The aim of this research is to test the influence of auditors’ professionalism and independence on audit quality and how the auditor ethics can moderate those independent variables to dependent variable. The sample used in this study was 62 auditors at the Public Accounting Firm in Central Java (senior auditors, junior auditors, manager and partners) in 2023. The study used questionnaires as the data collecting method that distributed directly to the auditor who works in Central Java. Then it analysed by using Partial Least Square (PLS) analysis. The results of the reseach showed that (1) the professionalism affect the audit quality significantly, (2) the independence affect the audit quality significantly, (3) auditor ethics is unable to moderate (strengthen) the influence on audit quality professionalism, (4) auditor ethics is unable to moderate (strengthen) the influence on audit quality independence. Keywords: : Professionalism, Independence, Audit Quality, Auditor Ethics

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