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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 3,395 Documents
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Makna Keuntungan Penjual Salome (Studi Fenomenologi Hermeneutik) Wahyu Junaedi; Chairun Nisa; Indah Nurfazlillah; Silviana Gunarsih; Titik Rodiyah
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business 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.v3i2.1133

Abstract

Salome seller profession is an alternative entrepreneurship for the community because the business is quite easy to do. This study aims to find the meaning of profit perceived by Salome sellers. Salome sellers who are able to survive long enough in pursuing their profession certainly have their own awareness in interpreting the benefits they get during selling Salome. This research was conducted on salome sellers who have pursued their profession for more than 10 years using a hermeneutic phenomenology approach. The results showed that salome sellers interpreted its advantages in terms of broad market segments, light business capital, and business management flexibility. The findings of the research's significance can also be taken into consideration in terms of measuring the risk of salome business performance from strategic, financial, and operational aspects. Keywords: The Meaning of Profit, Hermeneutic Phenomenology, Risk of Business Performance
Penerapan Azas Kekeluargaan dan Keadilan pada Penyelesaian Kredit Bermasalah pada Pembiyaan Perumahan Di Indonesia Rosyidi Hamzah
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business 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.v3i2.1141

Abstract

The house is a basic need for everyone. To assess the suitability of life of a community one indicator is the house. With a credit system for purchasing a house, most Indonesians can own a house. When the community was unable to pay home loan installments, the house will be scribbled by banks like this house in a bank escort. By drafting the debtor's house for not being able to pay housing loans, provides social and psychological sanctions to the debtor. Losses due to social and psychological sanctions for the debtor are more severe compared to sanctions that are material. This practice is not in accordance with the principle of kinship and the principle of justice which is an inseparable part of the Pancasila economic system. Keyword : Housing finance, family and justice principle
Pengaruh Kinerja Keuangan, Economic Value Added dan Market Value Added terhadap Return Saham Perusahaan Manufaktur Arisky Andrinaldo; Husaini Husaini; Darman Usman; Ronal Aprianto
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business 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.v3i2.1154

Abstract

In investing in capital markets, an investor needs to consider the expected level of return (Return). This study aims to examine whether financial performance (net income, NOPAT, EPS), EVA, and MVA significantly influence stock returns. The object of this research is Manufacturing Companies registered in 2013 to 2017. This study uses secondary data with a purposive sampling method. The data obtained in this study were 52 company samples. Analysis method of this research data is multiple linear regression. The results showed that net income and market value added had a significant effect on stock returns, and earnings per share and economic value added had no significant effect on stock returns. In addition, earnings per share and economic value added have no significant effect on stock returns. Based on the results of this study, signal theory influences information generated through net income and market value added to investors to respond to the signals given in making investment decisions in order to produce the expected stock returns. Future studies are expected to add to the research period and other independent variables that affect stock returns. Keywords: Stock Returns, Net Income, Earning Per Share, Economic Value Added, and Market Value Added
Efek Moderasi Orientasi Strategi antara Karakteristik Kewirausahaan terhadap Keberhasilan Usaha Pariwisata Fenri Abraham Stevi Tupamahu
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business 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.v3i2.1155

Abstract

TTourism has become one of the leading sectors in the Indonesian national economy and has become an important sector in contributing to the country's foreign exchange. This study aims to 1) identify and test the effect of entrepreneurial characteristics on the success of tourism businesses in coastal areas and small islands, 2) determine the role of strategic orientation moderation between the influence of entrepreneurial characteristics on the success of tourism businesses. This type of research is explanatory research (explanatory research) with survey methods, quantitative analysis approaches. The sample of this research is tourism business in coastal areas and small islands in Ambon City, Central Maluku Regency and Southeast Maluku Regency, Maluku Province, amounting to 40 units. Sampling using a purposive sampling technique. The criteria used in sampling are businesses that have been operating for at least five years and are individually owned businesses. Data analysis uses the statistical method of Moderated Regression Analysis. The results of this study prove that, the better the entrepreneurial characteristics that are indicated in terms of innovation, leadership, ways of making decisions, attitudes and responsibilities towards change, work effectively, efficiently, vision of the future and attitudes towards risk affect the increase in the success of tourism businesses in coastal areas and small islands in Maluku. Strategic orientation as moderation has a significant positive effect between the characteristics of entrepreneurship and the success of coastal tourism businesses and small islands in Maluku. Keywords: Entrepreneurship Characteristics, Strategic Orientation, Business Success.
Analisis Perkembangan Indeks Harga Konsumen di Kota Medan Sari Wulandari; Muhammad Dani Habra
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business 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.v3i2.1162

Abstract

The Consumer Price Index (CPI) is one of the important economic indicators that can provide information about the development of prices of goods and services (commodities) paid by consumers or the public especially the city community. This study aims to analyze the Development of the Consumer Price Index in Medan City. The benefits of this research are a description of the fluctuations in commodity prices for basic needs of the community at the level of consumers or retail traders. This type of research is descriptive qualitative. The subject in this study is the Central Statistics Agency and the object in this study is the Consumer Price Index through seven groups of household expenditure in 2018-2019. The results showed that the development of price indices in Medan City tends to fluctuate from seven types of household expenditure groups. During the January-December 2019 period the highest inflation of the seven types of expenditure was foodstuffs. Keywords: Consumer Price Index, Inflation Rate
Harga Saham Sebelum dan Sesudah Stock Split Junita Putri Rajana Harahap; Murni Dahlena Nasution
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business 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.v3i2.1163

Abstract

The stock split causes the stock price to be cheaper so that it will attract potential investors to buy the stock. This research was conducted to determine when it is time for a company to do a stock split, information available on the capital market can be used by investors for consideration before investors make a decision to invest in shares. The study aims to determine the changes that occur in stock prices before and after the stock split policy by the company. The research method used in this research is event study research with a quantitative approach. This study examines how significant the stock price difference is after a stock split policy. The sample used in this study were all companies that carried out the 2016-2018 stock split policy. The results of research on companies that become samples have shown that the average stock price before the announcement of the stock split policy has no significant difference with the average stock price after the announcement of the stock split policy Keywords : Stock Price, Stock Split
Analisa Kebutuhan Industri bagi Alumni Jurusan Akuntansi Perguruan Tinggi Ikhwani Ratna; Nanda Suryadi
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.284 KB) | DOI: 10.31539/costing.v3i2.1117

Abstract

Tracer Study is also useful in providing important information about the relationship between tertiary institutions and the professional work world, assessing the relevance of tertiary education, information for stakeholders, and completeness of requirements for tertiary accreditation. This study had two orientations, namely: (a) as a tracer study as the information from alumni would be used as input to improve the learning process and increase the relevance of graduate competencies to the job market needs; (b) as an application of a descriptive research approach in which the results of data tracking information from alumni were analyzed and described in tables and diagrams. This study resulted in interesting findings. First, accounting department of Universitas Islam Negeri Suska was a favorite major in accordance with the primary choice of the alumni when studying in college. Second, most of the alumni wanted to work in government, but in reality, most of them worked as private employees. Third, most of the alumni worked in accordance with the field studied and the majors taken during education. Fourth, alumni had the ability which is not less competitive compared to alumni from other tertiary institutions. Fifth, increased time of practical work in companies/government agencies was given to able to improve the experience needed in the job market. Sixth, there were several competencies that need to be improved, namely teaching and learning process, which include English language skills, computer skills and specific practice majors. Keywords : Tracer Study, Accounting Alumni
Pengaruh Informasi Non Keuangan terhadap Keputusan Investasi di Bursa Efek Indonesia Alistraja Dison Silalahi; Erlina Erlina
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (144.903 KB) | DOI: 10.31539/costing.v3i2.1140

Abstract

Non-financial information describes the company's future performance, and at the same time illustrates that the company has been managed well. This research was conducted to see whether non-financial information influences investment decisions on the Indonesian stock exchange. The sample technique used in this study was purposive sampling with criteria: investors who started investing in 2015, investors who had a diploma and bachelor's education and investors who invested for three years. The analysis technique in this study is simple linear regression and moderated regression anlysis. Hypothesis testing in this study shows that non-financial information influences investment decisions. Keywords: Non-Financial Information, Investment Decisions and Financial Advisory Recommendations
Analisis Pendapatan Asli Daerah dan Belanja Pembangunan terhadap Pertumbuhan Ekonomi di Kabupaten/Kota Jawa Timur Muhammad Yasin
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.428 KB) | DOI: 10.31539/costing.v3i2.1161

Abstract

Economic growth is a change in the economic process in a country in a sustainable direction for the better in a certain period. Economic growth can also be interpreted as a process of increasing the production capacity of an economy that is realized in the form of an increase in national income. PAD-Free Variables (X1) Measured using: (1) Taxes, (2) Non-taxation, Development Expenditures (X2) Measured using: (1 ) Development, (2) Growth. Economic Growth Variable (Y) Measured using: (1) Efficiency ratio, (2) Effectiveness Ratio, (3) Independence ratio, (4) Ratio of economic growth activity.This means that if the income of the region will also cause an increase in economic growth achievements. which is very flexible in terms of utilization causes the regions to be more flexible in planning the allocation of expenditure budgets for development activities in accordance with their economic agenda which includes the development of basic facilities and infrastructure that play a role in supporting optimal economic growth. Keywords: PAD, Development Expenditure, Economic Growth
Analisis Anggaran Pendapatan dan Belanja Daerah Kabupaten / Kota di Provinsi Sumatera Utara Murni Dahlena; Junita Putri Rajana Harahap
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (482.542 KB) | DOI: 10.31539/costing.v3i2.1164

Abstract

A APBD shows the potential ability of a region to manage its regional resources to be a source of income in the context of regional development and prosperity. This research was conducted to analyze and identify the financial capacity of the region for the purposes of planning the following year or other interests. Regional Revenue and Expenditure Budget (APBD) is a financial plan prepared by each region based on Regional Regulations, in this case the regency / city area in North Sumater Province. This study uses district / city APBD data in North Sumatra Province for the past 4 years, from 2014 to 2017. The results of this study indicate that the financial performance of district / city governments in North Sumatra Province is good and independent, marked by the large components Regional original income continues to increase from 2014 to 2017. Keywords : Revenue, Expenditure, Performance

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