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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 Corporate Governance, Leverage, Dan Profitabilitas Terhadap Manajemen Laba Dina Listiyani; Cahyani Nuswandari
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.v7i2.8844

Abstract

Financial statements are one of the benchmarks for measuring company performance, and until now the phenomenon of earnings management is still often found. This study aims to examine empirical evidence regarding the effect of corporate governance, the proportion of the board of commissioners, leverage, and profitability on earnings management. Earnings management is an act of manipulating earnings information carried out by management with the aim of benefiting itself. The population of this study were 254 companies in the primary consumer goods sector listed on the Indonesia Stock Exchange in 2019 - 2021. With the purposive sampling data collection method, the research sample was obtained as many as 171 companies. When testing there is residual data that is not normally distributed, outliers are carried out, so that the data processed further is 101 companies. This study provides evidence that managerial ownership and audit committee have a significant negative effect, and institutional ownership has a significant positive effect on earnings management, while the proportion of independent commissioners, leverage, and profitability have no significant effect on earnings management.
Pengaruh Kepemimpinan Transformasional Dan Pengembangan Karir Terhadap Kinerja Karyawan Melalui Kepuasan Kerja Sebagai Variabel Intervening (Studi Pada PT. Alfa Scorpii Marelan) Nicholas Ananta Nasution; Siti Mujiatin
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.v7i3.8857

Abstract

This research is research conducted to determine the influence of transformational leadership and career development on employee performance which is mediated by employee job satisfaction at PT. Alfa Scorpi Marelan. This research uses a quantitative approach with primary data sources obtained from distributing questionnaires. The sampling technique in this research used a purposive sampling technique, with a total of 47 respondents as objects. The analysis carried out in this research includes path analysis using the PLS application. Based on the research results, it was concluded that transformational leadership influences job satisfaction among PT Alfa Scorpi Marelan employees, career development influences job satisfaction among PT Alfa Scorpi Marelan employees, transformational leadership influences employee performance among PTAlfa Scorpi Marelan employees, career development influences performance. employees in PT Alfa Scorpi Marelan employees, Job satisfactioninfluences employee performance in PT Alfa Scorpi Marelan employees, Job satisfaction does not mediate the influence of transformationalleadership on employee performance in PT Alfa Scorpi Marelan employees, Job satisfaction mediates the influence of careerdevelopment in employee performance in PT Alfa Scorpi Marelan employees Alfa Scorpi Marelan Keywords: Transformational Leadership, Career Development, Employee Performance and Employee Job Satisfaction
Pengaruh Ukuran Perusahaan, Likuiditas, Dan Corporate Social Responsibility Terhadap Kinerja Keuangan (Studi Perusaan Manufaktur Di Bursa Efek Indonesia Tahun 2020-2022) Ardia Pramesti Regita; Sri Sudarsi
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.v7i2.8858

Abstract

This study aims to determine and examine the effect of company size, liquidity, and corporate social responsibility on financial performance. This study uses secondary data in the form of annual reports and financial statements of companies obtained from the indonesian Stock Exchange (IDX) website by taking samples used in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The type of data used in this study using panel data. Sampling technique using a proposed sampling, companies that meet the criteria in this study as many as 30 companies. Data analysis techniques used in this study is to use multiple regression analysis using SPSS software version 25 to test the effect of the independent variable on the dependent variable. The results showed that the variable size of the company (total assets), liquidity (CR) has a positive and significant effect on financial performance, while the variable corporate social responsibility (CSRIndeks) has a negative effect on financial performance (ROA). Keywords: company size (total assets), liquidity (CR), corporate social responsibility (CSRIndex), financial performance (ROA).
Kepuasan kerja karyawan sebagai mediasi tacit knowledge terhadap kinerja karyawan pada IKM HAHA production Sidoarjo Moh Fitroni Madjid
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.v7i3.8864

Abstract

Penelitian ini bertujuan untuk mengetahui uji kepuasan kerja karyawan sebagai mediasi tacit knowledge untuk meningkatkan kinerja karyawan pada IKM HAHA Production. Metode penelitian yang digunakan adalah metode kuantitatif dengan menggunakan Stuctural Equation Model dengan menggunakan Smart PLS 4. Untuk mengukur hasil dari Tacit Knowledge sebgai variabel independent kinerja karyawan sebagai variabel dependen serta kepuasan kerja karyawan sebagai variabel intervening. Penelitian ini menggunakan teknik pengambilan sampel yang digunakan yaitu purposive sampling dengan 35 responden yang dimiliki kriteria tertentu. Hasil penelitian ini menunjukkan bahwa adanya pengaruh Tacit Knowledge berpengaruh signifikan terhadap kinerja karyawan, Tacit Knowledge berpengaruh pada kepuasan kerja, Kepuasan kerja tidak berpengaruh signifikan terhadap kinerja karyawan, Tacit Knowledge tidak berpengaruh signifikan terhadap kinerja karyawan melalui kepuasan kerja. Kata Kunci: Tacit Knowledge, Kinerja Karyawan, Kepuasan Kerja Karyawan
Analisis Kepuasan Wisatawan Terhadap Objek Wisata Religi Masjid Al-Kahfi Kabupaten Kaur Alpiyan Oktori; Eka Sriwahyuni; Aan Shar
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.v7i2.8875

Abstract

The purpose of this study was to determine the satisfaction of tourists visiting the religious tourism of the Al-Kahfi grand mosque in the southern kaur district of the kaur district, and what factors make tourists interested in visiting the religious tourism of the Al-Kahfi grand mosque. This research uses qualitative methods. Informants in this study amounted to 10 people. Secondary data and additional data were taken in the form of information that would complement primary data. Data collection techniques are observation, interview and documentation. The results of this study can be concluded that tourists who visit feel quite satisfied, because tourists interested in visiting again are families who have children. Willing to recommend the tours visited, to friends, relatives, and neighbors because tourists feel that the existing facilities and infrastructure are complete. location and access are easy for all transportation to pass, have a large parking lot and the local environment supports the existence of religious tourism. As well as a comfortable and cool environment and friendly local people make tourists feel at home and linger in the religious tourism of the Al-Kahfi grand mosque. Keywords: expectation conformity, visiting interest, recommend.
Pengaruh Sistem Akuntansi Pemerintah Daerah, Pengendalian Intern, Dan Transparansi Terhadap Akuntabilitas Kinerja Instansi Pemerintah Daerah Di Kabupaten Gresik Kartika Dewi Anggraini; Nyimas Wardatul Afiqoh
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.v7i2.8876

Abstract

Government performance accountability, especially at the local level, is the main focus in responding to public demands. The implementation of performance accountability is believed to form a democratic government order, as evidenced in the Government Agency Performance Accountability Report. factors such as local government accounting systems, internal control systems, and transparency as key elements that influence performance accountability. The examination approach utilized is quantitative, which is a deliberate, coordinated, and organized research come nearer from the outset to the detailing of the exploration plan. The consequences of this study are that the Nearby Government Bookkeeping Framework altogether affects the exhibition of government organizations, as per the standards of Neighborhood Government Hypothesis. Interior Control doesn't make a huge difference, maybe because of varieties in execution in different neighborhood government settings. In any case, Straightforwardness fundamentally affects the adequacy of schooling program execution, as per the standards of Neighborhood Government which underline the significance of straightforwardness in spending plan the board. By and large, the free factors all the while fundamentally affect the exhibition responsibility of government organizations.Keywords: Local Government Accounting System; Internal Control; Transparency; Accountability of Local Government Agency Performance
Pengaruh Lingkungan Kerja Fisik Dan Motivasi Kerja Terhadap Kepuasan Kerja Karyawan Bagian Produksi PT. XYZ Di Kota Bandung Annisa Rizki Nurhidayanti; Juddy Prabowo
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.v7i3.8880

Abstract

In a company, one of the most important things is human resource management. PT XYZ is a company located in the city of Bandung and is engaged in textiles and textile products. Job satisfaction of production employees at PT XYZ in Bandung City is still not good, which is indicated by increased unexplained absence data. There are also factors that can affect employee job satisfaction, namely the physical work environment and work motivation. The purpose of this research was to determine the effect of physical work environment and work motivation on job satisfaction of production employees of PT XYZ in Bandung City. This research applies a quantitative-based research approach. Respondents of this study were 40 production employees at PT XYZ in Bandung City. The data collection methods used are questionnaires. The measuring scale in this study uses semantic differential. Data processing techniques using descriptive and associative analysis. The method used is multiple linear regression analysis and determination with the help of the SPSS version 26.0 program. The results showed that the physical work environment has a positive influence on job satisfaction of production employees, as well as work motivation. In addition, the physical work environment and work motivation simultaneously have an influence on job satisfaction of production employees of PT. XYZ in Bandung City. Keywords: Physical Work Environment, Work Motivation, Job Satisfaction
Pengaruh Capital Adequacy Ratio, Non Performing Financing, Beban Dan Pendapatan Operasional, Dan Financing To Deposit Ratio Terhadap Kinerja Keuangan Syakira Nahla Amaniya; Yuli Tri Cahyono
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.v7i2.8895

Abstract

Kinerja keuangan merujuk pada kemampuan menghasilkan pendapatan, memenuhi kewajiban keuangan, dan mencapai tujuan keuangan lainnya. Penelitian ini bertujuan untuk mengetahui CAR, NPF, BOPO, dan FDR terhadap kinerja keuangan di Bank Umum Syariah di Indonesia yang terdaftar di OJK periode 2019-2022. Sampel dalam penelitian ini adalah 13 Bank Umum Syariah yang terdaftar di OJK periode 2019-2022 yang memenuhi kriteria yang ditentukan. Analisis regresi linear berganda digunakan sebagai metode analisis. Temuan empiris menunjukkan bahwa CAR dan BOPO have memiliki pengaruh, sedangkan NPF dan FDR tidak mempengaruhi kinerja keuangan.
The Influence Of Auditor Reputation, Firm Size, And Underwriter's Reputation On Share Underpricing Putri Novia Rini; Prisila Damayanty
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.v7i2.8898

Abstract

This study aims to examine the effect of auditor reputation, firm size, and underwriter reputation on stock underpricing. The population used in this study were companies that conducted an Initial Public Offering (IPO) on the Indonesia Stock Exchange (IDX) for the period 2018 – 2021. The sample in this study was 124 companies using a purposive sampling method. The data analysis method in this study used multiple linear regression analysis with SPSS Version 26. The results showed that auditor reputation had a significant negative effect on stock underpricing, while firm size and underwriter reputation had a significant positive effect on stock underpricing and auditor reputation, firm size, and underwriter reputation simultaneously had a significant positive effect on stock underpricing Keywords: Auditor Reputation, Firm Size, Underwriter Reputation, Stock Underpricing
Analisis Prediksi Kebangkrutan Perusahaan Asuransi Kerugian Di Indonesia Erizal, Erizal; Gunawan, Margaretha Michella; Nasyubun, M.
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.v7i2.8901

Abstract

The application of the bankruptcy model using the Altman Z-score model is carried out to predict financial difficulties by using balance sheet analysis which can reflect the company's financial performance. Insurance companies are needed to minimize risks and uncertainties for futureprotection. Altman's Z-score model is analyzed through the calculation results if it is smaller than <1.1 it is concluded that the company is at high risk, if the calculation results are 1.1-2.6 it is concluded that the company is prone to bankruptcy, and if the calculation result is> 2.6 itcan be said that the company is healthy. So that the probability of bankruptcy can be estimated using the Z- score Altman method. This modeling can be used by insurance companies in making decisions. (MMG) Keywords: Bankruptcy, Financial Performance, Altman's Z-score Method

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