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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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Pemetaan Lanskap Teori Sinyal Dalam Kewirswastaan: Perspektif Bibliometrik Kania Widyatami; Maya Sari
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.v7i1.8511

Abstract

Penelitian mengenai teori sinyal dalam konteks kewiraswastaan telah mengalami perkembangan hingga mengaburkan pemahaman mengenai bidang ini. Dengan demikian, analisis bibliometrik dilakukan untuk memecahkan masalah tersebut. Penelitian ini memanfaatkan basis data Scopus tahun 1995–2022. Data yang didapat kemudian dianalisis menggunakan paket “bibliometrix” dari R software dan aplikasi Publish or Perish. Hasil penelitian ini menyoroti tren publikasi yang ada sekaligus intellectual structure yang dapat memberi petunjuk mengenai masa lalu bidang, knowledge structure yang memberi petunjuk mengenai masa kini, dan thematic structure yang memberi petunjuk mengenai arah penelitian di masa depan. Kata Kunci: Teori Sinyal, Analisis Bibliometrik
Pengaruh Kode Etik Profesi, Love Of Money, Religiusitas Terhadap Persepsi Etis Mahasiswa Dengan Gender Sebagai Pemoderasi Ni Putu Febry Widiantari; Ni Ketut Rasmini
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.v7i1.8517

Abstract

This research aims to empirically test the influence of professional codes of ethics, love of money, religiosity on students' ethical perceptions with gender as a moderator. The population in this research is all active students of the 2019 accounting study program at Udayana University. The sampling method used in this research is the saturated sampling technique (census) found in NonProbability Sampling. The respondents in this research were 54 active students of the 2019 accounting study program. Data was collected through questionnaires distributed directly to respondents. The data analysis technique used to test the hypothesis in the research is moderated regression analysis (MRA). Moderated regression analysis is a regression analysis that involves moderating variables in building a relationship model. The results of data analysis show that the professional code of ethics and religiosity have a positive effect on students' ethical perceptions, whereas in the research results the love of money variable has a negative effect on students' ethical perceptions, then the gender variable is unable to moderate the relationship between the professional code of ethics, love of money, and religiosity. Accounting students' ethical perceptions. Keywords : Professional Code Of Ethics, Love Of Money, Religiosity, Ethical Perception, Gender.
ANALISIS PENGARUH KEBIJAKAN DEVIDEN DAN KINERJA KEUANGAN TERHADAP HARGA SAHAM (Studi Empiris Perusahaan Sektor Industri Dasar Dan Kimia Di BEI Tahun 2018-2022) Feby Annisa Dewi; 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.v7i3.8526

Abstract

This research aims to analyze the influence of dividend policies and financial performance on stock prices in the basic and chemical industry sector companies listed on the Indonesia Stock Exchange (IDX) from 2018-2022. A quantitative method was employed by collecting secondary data from the companies' financial statements and annual reports. The analysis was conducted through descriptive statistical tests, normality tests using skewness and kurtosis, and classic assumption tests such as multicollinearity, heteroskedasticity, and autocorrelation tests. The results of multiple regression analysis indicate that the Current Ratio (CR) has the most dominant influence on stock prices, followed by Debt to Equity Ratio (DER) and Activity, with a significant positive effect. In contrast, Return on Assets (ROA) and Dividend Payout Ratio (DPR) do not significantly affect stock prices. Specifically, liquidity levels (CR) play the strongest role, indicating the crucial role of company liquidity in influencing stock prices. Keywords: Dividend Policy, Financial Performances, Stock Price.
Aplikasi Theory Of Planned Behavior Terhadap Niat Beli Produk Skincare Halal Pada Gen Z Nudia Febriani Putri; Kristina Anindita Hayuningtias
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.v7i2.8530

Abstract

The halal industry has a strategic role in improving the economy. Halal certificates are an important factor in skincare products. The aim of the research is to analyze the influence of attitudes, subjective norms and behavioral control on halal skincare products on Gen Z. The population in this study is generation Z in Semarang City and the sample taken was 205 respondents. The sampling technique used was a purposive sampling technique. The analysis technique in the research uses multiple linear regression analysis with the help of SPSS version 26. The results of this research show that attitude has no effect on the intention to buy halal skincare products. Meanwhile, norms and behavioral control have a positive and significant effect on the intention to purchase halal skincare products. Keywords: attitude; subjectivtive norms; behavior control;purchase intention
Pengaruh Social Media Influencer Dan Brand Attitude Terhadap Purchase Intention (Studi Pada Produk Emina Di Kota Semarang) Lucky Aprilliani; Ajeng Aquinia
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.v7i2.8531

Abstract

The business industry is growing rapidly with the emergence of various products to meet the needs of consumers who are increasingly selective in their choices. Companies need to understand consumer needs to increase product purchase intentions. This research evaluates the impact of social media influencers and brand attitude on purchase intention for Emina products in Semarang City, utilizing a questionnaire as a data collection tool, namely by applying a quantitative method where the questionnaire is filled by respondents who use and know Emina products. A total of 100 respondents were selected from the same population using the purposive sampling method. Data analysis was carried out via Multiple Linier Regression. The results of this research show that social media influencers have no effect on purchase intention because it is not significant. Meanwhile, brand attitude has a positive and significant effect on purchase intention. Keywords : Social Media Influencer, Brand Attitude, Purchase Intention
Relevansi DSN-MUI Dengan Pelaku BSI Dalam Akad Murabahah Di Sumatera Dame Siregar; Fauzi Rizal; Sawaluddin Siregar; Neila Hifzhi Siregar
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): 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.v5i2.8532

Abstract

Murabahah is a form of sale and purchase contract that is based on rules set by syara'. Murabahah is the most dominant contract transaction used by Islamic banks in Indonesia. In carrying out murabaha transactions, Islamic banks must follow the rules set out in Islamic law and must also comply with the rules issued by the DSN-MUI. With the implementation of compliance with these rules, murabaha contracts carried out by Islamic banks will avoid elements of usury. One of the best achievements made by an Islamic financial institution is avoiding the element of usury, because basically Islamic banks are bound by Islamic rules. Keywords: Murabahah, DSN-MUI, Bank Syariah Indonesia
Pemahaman MUI Dan Implementasinya Tentang Akad Mudarabah Pada Bank Syariah Indonesia Di Tabagsel Dame Siregar; Fauzi Rizal; Sawaluddin Siregar Siregar; Neila Hifhzi Siregar
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (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.v6i2.8533

Abstract

All the arguments that forbid mudarabah contracts in BSI, are still general meanings, can still be compromised with other arguments that are not forbidden. The mudarabah contract has many arguments that justify it, including QS al-Baqoroh, 275, -283 and the hadith narrated by Ibn Majah number 2331 and narrated by ad-Darimi number 2940. Supporting verses are verses related to the hasan qordon (QS al-Baqoroh 2:245, al-Maidah 5:12, al-Hadid 57:11 and 18, at- Tagobun 64:17, al-Muzzammil, 73:20. If a deed has more benefits than harm, it is halal. The lawfulness of lending is not the loan contract but the reason for mutual consent, mutual benefit, the data may eat first in the shop and then pay. The marriage contract is a pillar of marriage, the purpose of which is to make it lawful to have sexual intercourse with one's spouse. The permissibility of mudarabah contracts in terms of general issues, if there are right and wrong actions in the action, but more good than wrong, the law is halal, and can maintain the objectives of maqosyidusy sayriah (QS al-Baqoroh 2: 219) and added to the hadith which contains no harm and harm between sohibul mal and BSI and customers. Keywords: Mudarabah Agreement, BSI, MUI Tabagsel
POS (Perceived Organizational Support), Organizational Learning Culture (OLC) Terhadap OCB (Organizational Citizenship Behaviour) Melalui Job Satisfaction Cindy Permata Sari; Salman Farisi
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.v7i3.8534

Abstract

This study aims to determine the effect of POS (perceived Organizational Support), OLC (Organizational Learning Culture) on OCB (Organizational Citizenship Behaviour) through Job Satisfaction on 106 employees at PT Telkom Indonesia Tbk Telkom Medan Region, Indonesia. The data analysis method uses the Partial Least Square (PLS) method. The results showed that Pos (Perceived Organizational Support) and Job Satisfaction had a significant positive effect, Olc (Organizational Learning Culture) and Job Satisfaction had a significant positive effect, Pos (Perceived Organizational Support) and OCB (Organizational Citizenship Behaviour) had no significant effect, Olc (Organizational Learning Culture) and OCB (Organizational Citizenship Behaviour) had a significant positive effect, Job Satisfaction and OCB Organizational Citizenship Behaviour have a positive and significant effect, POS (Perceived Organizational Support) on OCB (Organizational Citizenship Behaviour) through Job satisfaction is negatively insignificant, Olc (Organizational Learning Culture) on OCB (Organizational Citizenship Behaviour) through Job satisfaction is negatively insignificant. Keywords: POS (perceived organizational support), OLC (organizational learning culture), OCB (organizational citizenship behavior), job satisfaction.
Implementasi Penerapan Pedoman Standar Akuntansi Keuangan (PSAK) No. 45 Pada Laporan Keuangan Masjid Di Kelurahan Air Dingin Kecamatan Bukit Raya Kota Pekanbaru La Ode Syarfan; Indra Safri; Septian Wahyudi
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.v7i3.8555

Abstract

ABSTRACT The purpose of this study was to determine whether the Financial Statements of the Mosque in Simpang Tiga Village covering Al Barokah mosque, Al Marzukin mosque, Al Mulk mosque, Asshobirin mosque, Nurul Hidayah mosque, Subulusalam mosque, and Ar-Raudah Mosque are in accordance with the provisions contained in the Financial Accounting Standards Guidelines (PSAK) No. 45. The research data used in the study are primary data and secondary data. Data obtained directly from the Ar-Raudah mosque management. In this study, the data collection method is by conducting direct observations and interviews with the Ar-Raudah mosque management and documentation. The method of analysis in this study is the Descriptive Qualitative method. The results of this study indicate that of the seven mosques used as research sites, only one mosque has implemented PSAK No. 45, namely the Ashobirin mosque, while the six mosques have not implemented PSAK NO.45, the financial statements are still in the form of simple mosques, namely still in the form of income and expenses not in accordance with PSAK No. 45. This is due to the absence of accounting personnel and not having human resources who understand in the field of accounting. Keywords: Accounting, Financial Statements, Non-Profit Organization, PSAK No.45, Mosque
Faktor-Faktor Yang Mempengaruhi Profitabilitas Pada Perusahaan Sektor Usaha Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Wellin Andrea; Fanky Dewi Lie Gunardy; Michelle Aurelia Yapinka; Alfan Wijaya; Bayu Wulandari; Muhammad Habibie
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.v7i3.8556

Abstract

Business profit is the main goal of establishing a company by a group of individuals who run their business. Every year, the owner will set a profit target to be achieved so that management as directors try to optimize all assets owned by the company, both short-term and long-term assets. To achieve profit goals from business activities, the company will try to maintain short-term ratio stability, fast payments, inventory turnover, receivables turnover, DER system and working capital turnover so that every year the company operates well and stably and is relatively stable in the business as it runs. The aim of this research is to analyze the effect of the current ratio, quick ratio, inventory turnover, accounts receivable turnover, DER and partial working capital turnover as well as on the profitability of consumer goods industrial companies listed on the IDX. The basic group includes no less than 73 companies in the consumer goods industry, the sampling method is purposive sampling so that sample includes 37 companies and no less than 111 observations were made. Data analysis techniques are multiple linear regression, classical assumption testing and hypothesis testing. The research results show that the current ratio, debt ratio, inventory turnover, accounts receivable turnover, and DER ratio partially have a positive and significant effect on the profitability (ROA) of consumer goods companies listed on the IDX, while working capital circulation has no significant effect on the company’s profitability. Meanwhile, the current ratio, quick ratio, inventory turnover, receivables turnover, DER ratio and working capital turnover have a significant effect on the ROA of consumer goods companies on the IDX.There is a strong correlation between a company’s current metrics, short-term metrics, inventory turnover, receivables turnover, DER, working capital turnover and ROA. ROA can be explained by the Current ratio, Quick Ratio, Inventory Turnover, Receivables Turnover, DER and Working Capital Turnover. 55,5% the remaining 44.5% can be explained by other variables that have not been tested. Keywords: Current ratio, Quick Ratio, Inventory Turnover, Receivables Turnover, DER, Working Capital Turnover, ROA

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