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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 Likuiditas, Leverage, Profitabilitas Dan Aktivitas Terhadap Pertumbuhan Laba Bersih Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode Tahun 2017- 2022 Alvita Wahyu Agustin; Sunarto Sunarto
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.v7i3.8453

Abstract

The purpose of this study is to determine the effect of liquidity, leverage, profitability, and activity on profit growth. This research method used 198 data samples from basic industry and chemical subsector companies listed on IDX during 2017- 2022. Analytical techniques using linear regression. From the result of the analysis conducted by the researcher, it was found that leverage is significantly positive for profit growth, profitability is significantly positive for profit growth, liquidity and activity is not significant for profit growth. From the result of the analysis conducted by the researcher, it is expected that further research will be updated and increase the period in order to explain more broadly. Keywords: Profit Growth, Liquidity, Leverage, Profitability, Activity
Hubungan Fungsi Manajerial Terhadap Pengendalian Mutu Dalam Industri Wisata: Sebuah Telaah Literatur Muchammad Toyib; Suryanto Suryanto
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.v7i3.8455

Abstract

This study explores the interplay between managerial functions and quality control in the tourism sector through a comprehensive literature review. It extensively covers the theoretical underpinnings of management definitions, managerial roles, quality control, and their contextual relevance within the tourism industry. Utilizing a two-stage literature review methodology involving databases like Google Scholar, ScienceDirect, and Scopus, nine pertinent journals were selected based on specific criteria. The findings underscore the pivotal role of service quality—cleanliness, staff friendliness, and food quality—in enhancing customer satisfaction, alongside the criticality of responsive customer feedback. Moreover, efficient management and adaptability to market dynamics emerge as cornerstones for sustaining tourism enterprises. The study synthesizes its results through case studies, emphasizing the importance of local stakeholder collaboration and a nuanced comprehension of customer preferences. It discusses practical implications, advocating for technology adoption and advanced analytics for competitiveness while acknowledging limitations in generalizing case study outcomes. Future research recommendations include exploring cultural influences on customer perceptions and devising predictive models for market trend forecasting. Keywords: Managerial Function, Quality Control, Tourism Industry, Customer Satisfaction, Market Adaptability
Share (DPS) Terhadap Harga Saham Perusahaan Yang Terdaftar Dalam Indeks LQ45 Di Bursa Efek Indonesia (BEI) Periode Tahun 2018 – 2022 Siti Mi'Danur Rahmah; Jojok Dwiridotjahjono
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.v7i3.8459

Abstract

Financial reports are crucial information for investors in evaluating a company's performance. Investment decisions often rely on information from financial reports and stock prices. This research aims to examine the impact of variables such as EPS, PER, DER, ROE, and DPS on the stock prices of companies listed on the LQ45 index during the period 2018-2022. The research method utilizes multiple linear regression analysis with a sample of 16 companies. The results indicate that all five variables collectively have a significant impact on stock prices. Specifically, EPS and PER have a positive and significant influence, DER has a positive but nonsignificant influence, while ROE and DPS have a positive and significant impact. Despite some variables being nonsignificant, these findings can aid in making more contextual investment decisions in the Indonesian stock market.
Firm Size Sebagai Salah Satu Penentu Firm Performance Muhammad Saifi; Intan Lifinda Ayuning Putri; Langgeng Setyono; Kemal Sandi; Lusi Kurnia
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.v7i2.8469

Abstract

This article examines the contribution of firm size as a determinant of firm performance. The novelty of the research is to develop a new model related to the determinants of firm performance, especially the firm size variable. Another novelty in this study is that it is more comprehensive in seeing the effect of investment opportunity set, capital structure, and dividend policy on company performance and dividend policy, as well as company size as a moderating variable. The number of samples is 26 companies with a period of 5 years, 2018-2022. Research hypothesis testing using Structural Equation Model (SEM) based on Partial Least Square (PLS). The results showed that investment opportunity set has a significant effect on dividend policy, capital structure has a significant effect on dividend policy, investment opportunity set has no significant effect on company performance, capital structure has no significant effect on company performance, dividend policy has a significant effect on dividend policy. Dividend policy has a significant effect on firm performance, firm size significantly moderates the effect of investment opportunity set on dividend policy, firm size does not significantly moderate the effect of capital structure on dividend policy, investment opportunity set has a significant effect on firm performance through dividend policy, capital structure has a significant effect on firm performance through dividend policy. Keywords: Investment Opportunity Set, Company Size, Dividend Policy, Company Performance
Firm Size Sebagai Salah Satu Penentu Audit Delay Muhammad Saifi; Kemal Sandi; Lusi Kurnia
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.v7i2.8470

Abstract

This article examines the contribution of company size as a determinant of Audit Delay for Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2018-2022. The novelty of the research is to develop a new model related to the determinants of Audit Delay, especially the company size variable. Another novelty in this study is that it is more comprehensive in seeing the effect of Profitability and Leverage on Audit Delay and company size as a mediating variable. The number of samples is 26 companies with a period of 5 years, 2018-2022. Research hypothesis testing using Structural Equation Model (SEM) based on Partial Least Square (PLS). The results showed that Profitability has a significant negative effect on Audit Delay, Leverage has a significant positive effect on Firm Size, Leverage has a significant negative effect on Audit Delay, Firm Size has a significant negative effect on Audit Delay, Profitability has an insignificant effect on Firm Size, Leverage has a significant negative effect on Audit Delay through Firm Size, and Profitability has an insignificant effect on Firm Size through Firm Size. Keywords: Firm Size, Audit Delay
An Organizational Legitimacy In Managing The Hajj Funds Susi Indriani Indriani; Ahmad Zamri; Hairul Azlan Annuar
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.v7i1.8483

Abstract

This study focuses on BPKH processes in achieving organizational legitimacy. The way stakeholders see the validity of BPKH aligns with how organizations try to gain credibility by passing on accountability actions. The pilot study explores the account-giving situation from the meaning of accountability between BPKH and its stakeholders as the reason to gain legitimacy. The perception in this pilot study explains what they see, hear, and feel about BPKH as an organization and the shared information. The way that BPKH is seen by its stakeholders is in line with the goal of transferring accountability measures, which is a goal of organizational legitimacy. A pilot study is one of the methodological approaches that may be utilized to improve the reliability and validity of research. Description of textual data in qualitative research using the inductive approach.The pilot study found that BPKH showed a significant improvement in delivering information to the public compared to the previous fund holder (MORA). The process legitimacy can be seen from the circulation of information inside a system. These modifications are the designed system and the structured formulation of the information to achieve legitimacy through an organization's accountability. Keywords: organizational legitimacy, accountability, hajj funds, pilot study
Pengaruh Penerimaan Pajak Daerah Terhadap Pendapatan Asli Daerah Di Provinsi Sumatera Utara Agustina Pratiwi; Ardhansyah Putra Harahap
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.v7i2.8490

Abstract

This research aims to determine the influence of regional tax revenues on the original regional income of North Sumatra province 2018-2022. This research uses a quantitative approach method with the type of data used in this research using secondary data obtained from target report data and realized income of the North Sumatra provincial government, data analysis used in this research using simple linear regression analysis, the population used in this research namely data on regional tax revenue reports and regional original income in North Sumatra province taken from the last 5 years starting from 2018-2022. The results of this research show that regional taxes have a significant effect on regional original income in North Sumatra province.
Anteseden Yang Mempengaruhi Niat Pembelian Pada Jasa Pengiriman Makanan Online (Integrasi TBP, TPR, DAN ELM) Rut Ria Widiawati; Rifelly Dewi Astuti
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.v7i3.8495

Abstract

The Covid-19 pandemic has driven the expansion of Indonesia's digital economy. One of the emerging sectors is the hospitality industry and the online food delivery services included in it have been rapidly growing across Indonesia. Therefore, the elements that influence customer perception and purchase intention regarding OFDS must be better understood. Therefore, this study was created to examine perceived benefits (convenience, trust, order accuracy, and variety of choices), perceived risks (financial risks, product risks, security risks, time risks, social risks, and psychological risks), and online persuasion through central routes (argument quality) and peripheral routes (image appeal, navigation design, social presence, and connectedness) on consumer attitudes and purchase intention by integrating the theory of planned behavior, theory of perceived risks, and the elaboration likelihood model. Based on an online survey of 1002 participants living in Indonesia, it was found that perceived benefits, perceived risks, and online persuasion influence consumer attitudes and purchase intention. The paper also discusses areas of future research and theoretical and practical consequences. Keywords: Elaboration Likelihood Model; Online Food Delivery Services; Theory of Planned Behavior; Theory of Perceived Risks; Purchase Intention
Kepemimpinan Islami Dan Etika Kerja Islam: Bagaimana Keduanya Mempengaruhi Kinerja Karyawan Dengan Motivasi Kerja Sebagai Variabel Intervening Rizqon Hoeroni; Ahmad Gunawan
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.v7i1.8505

Abstract

Employee performance is one of the important factors in determining the success of an organization. Employee performance can be affected by a variety of factors, including Islamic leadership and Islamic work ethics. Islamic leadership is a leadership style that is based on Islamic values, whereas Islamic work ethics is a set of values and norms that govern the work behavior of a Muslim. This study aims to examine the influence of Islamic leadership and Islamic work ethics on employee performance with work motivation as an intervening variable. This research uses quantitative methods with a survey approach. The study population were employees in a private company in Indonesia. The study sample amounted to 95 employees who were taken randomly. Data was collected through questionnaires. The results of the study are as follows: Islamic Leadership has a positive and significant influence on Work Motivation, Islamic Work Ethics has a positive and significant influence on Work Motivation, Islamic Leadership has a positive and significant influence on performance, Islamic Work Ethics has a positive and significant influence on performance, Work Motivation has a positive and significant effect on performance, Islamic Leadership has a positive and significant effect on Performance through Work Motivation, this means that work motivation can mediate between Islamic leadership variables and performance variables and shows that Islamic Leadership can be used as a variable that can improve performance, Islamic Work Ethics has a positive and significant effect on Performance through Work Motivation, this means that work motivation can mediate between Islamic work ethics variables and performance variables and shows that Islamic work ethics can be used as variables that can improve performance. Keywords: Islamic leadership, Islamic work ethic, work motivation, employee performance.
Persistance Rational Choice Pada Pemimpin Dalam Organisasi; Slr Dan Bibliometric Ahmad Gunawan; Imam Sucipto
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.v7i1.8510

Abstract

The rational choice model is one of the most dominant paradigms in leadership studies. This paradigm is based on the assumption that leaders are rational and strive to maximize their goals. However, empirical studies show that leaders often do not behave rationally. This study aims to examine the persistence of rational models of choice in leadership studies. This study used systematic literature review (SLR) and bibliometric methods. Data were obtained from 100 scientific articles published in leading leadership journals. Data analysis was carried out using content analysis and bibliometric methods. This research is expected to have some implications for leadership studies. First, leadership researchers need to be more critical in using rational models of choice. Second, leadership researchers need to develop new models that can explain leaders' irrational behavior and are influenced by non-rational factors. Keywords: Persistance Rational choice, leadership, organization, SLR, bibliometric.

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