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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 Current Ratio, Debt to Equity Ratio, Quick Ratio dan Inventory turnover Terhadap Kinerja Keuangan pada Perusahaan Peraih The Indonesia Most Trusted Compeny-CGPI Periode 2018-2021 Mayka Silaen; Angel History Oktavia Br Siahaan; Tuty Nainggolan
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.v7i3.9041

Abstract

Laporan keuangan dapat dijadikan sebagai acuan dalam rangka menilai kinerja perusahaan melalui efisiensi dari aktivitas dalam menghasilkan keuntungan. Apabila suatu informasi disajikan dengan benar, informasi tersebut sangat berguna bagi perusahaan dalam pengambilan keputusan dan untuk mengetahui kinerja perusahaan. Untuk mengukur seberapa besar keberhasilan perusahaan dalam memperoleh tingkat pengembalian atas laba maka perlu dilakukan analisis keuangan, Penulis menggunakan pendekatan kuantitatif dalam penelitiannya, dimana data berasal dari pengolahan data sekunder berupa laporan keuangan yang dipublikasikan di BEI yang tersedia di www.idnfinancial.com, dengan menggunakan 44 sampel laporan keuangan perusahaan Peraih The Indonesia Most Trusted Compeny-CGPI Periode 2018-2021. Current ratio terhadap kinerja keuangan 0,000 < 0,05 dan nilai Thitung 7,112 > Ttabel 2,023. Maka dapat disimpulkan bahwa current ratio secara parsial positif dan signifikan terhadap kinerja keuangan. Debt to equity ratio terhadap kinerja keuangan 0,901 > 0,05 dan nilai Thitung 0,126 < Ttabel 2,023. Maka dapat disimpulkan bahwa debt to equity ratio secara parsial tidak berpengaruh terhadap kinerja keuangan. Quick ratio terhadap kinerja keuangan 0,673 > 0,05 dan nilai Thitung -0, 425 < Ttabel 2,023. Maka dapat disimpulkan bahwa quick ratio secara parsial tidak berpengaruh terhadap kinerja keuangan. Inventory turnover terhadap kinerja keuangan 0,791 > 0,05 dan nilai Thitung 0,266 < Ttabel 2,023. Nilai Fhitung 12,906 > dari Ftabel 2.61 Maka Terdapat pengaruh antara variabel independen dan dependen pada penelitian Kata Kunci : Current Ratio, Debt to Equity Ratio, Quick Ratio, Inventory turnover Dan Kinerja Keuangan
Pengaruh Kepemimpinan Dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada PT. Cipta Mandiri Perkasa Karawang Ilham Abdurrohman; Asep Jamaludin; Nandang Nandang
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.v7i2.9043

Abstract

This research aims to determine, analyze, explain the correlation and partial or simultaneous influence between Leadership and Work Environment on Employee Performance at PT. Cipta Mandiri Perkasa Karawang. This type of research is quantitative research with verification research methods. Sample at PT. Cipta Mandiri Perkasa Karawang taken by 60 respondents. The sampling technique in this research used a saturated sample technique (Non-probability sampling). The analysis tool used in this research uses SPSS 26 for MacOs software. The analysis model in this research uses a path analysis model. The research results show that there is a correlation between the independent and dependent variables of 0.861 in the Very strong category. The partial influence of leadership on employee performance at PT. Cipta Mandiri Perkasa Karawang by 40.5%. Meanwhile, the partial influence of the work environment on employee performance at PT. Cipta Mandiri Perkasa Karawang amounted to 37.7%. The simultaneous influence of leadership and work environment on employee performance is 78.2%. The influence of other variables outside the model is 21.8%. Keywords: Leadership, Work Environment, Employee Performance
Analisis Pengaruh Kualitas Produk Dan Kualitas Pelayanan Terhadap Keputusan Pembelian Ulang Pelanggan Produk Dummy Cake Melalui Kepuasan Pada United Foam (Studi Kasus Yang Bertransaksi Di Tokopedia) Kelvin Liennt; Theresia Pradiani; Yunus Handoko
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.v7i3.9047

Abstract

Marriage and birthdays are sacred moments and important celebrations. One tradition observed during wedding or birthday parties is the cake-cutting tradition. A fake wedding cake is also a good option if you want to showcase a large and beautiful cake but have a smaller guest list. The purpose of this research is to determine and analyze: 1) the influence of product quality on consumer repurchase decisions, 2) the influence of service quality on consumer repurchase decisions, 3) the influence of product quality on consumer satisfaction, 4) the influence of service quality on consumer satisfaction, 5) the influence of consumer satisfaction on consumer repurchase decisions, 6) the influence of product quality on consumer purchase decisions, and 7) the influence of product quality on consumer purchase decisions, mediated by consumer satisfaction on Tokopedia. The research method used in this study is path analysis; the researcher used path analysis (SPSS ver. 26) to determine cause-and-effect relationships. To obtain reliable research results, validity and reliability tests. The hypothesis results show that 1) product quality has an influence but not significant on consumer repurchase decisions, 2) product quality has a significant influence on consumer repurchase decisions, 3) product quality has a significant influence on consumer satisfaction, 4) service quality has a significant influence on consumer satisfaction, 5) consumer satisfaction has a significant influence on consumer repurchase decisions, 6) product quality does not influence consumer satisfaction through consumer satisfaction, and 7) service quality does not influence consumer satisfaction through consumer satisfaction. Keywords: Product Quality, Service Quality, Consumer Satisfaction, Repurchase Decisions.
Analisis Pengaruh Harga Minyak Kelapa Sawit (CPO), Inflasi, Kurs Dan Suku Bunga Terhadap Harga Saham (Studi Empiris Pada Perusahaan Crude Palm Oil Di BEI Periode 2017-2021) Faridatul Jannah; Luqman Hakim; Riyanti Riyanti
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.v7i3.9048

Abstract

The purpose of this study was to analyze how the effect of crude palm oil prices, inflation rates, exchange rates and interest rates on stock prices in oil palm plantation companies listed on the Indonesia Stock Exchange for the period 2017-2021. The results of this study are expected to contribute in addition to researchers, practitioners and investors in helping them to make decisions, whether to sell, buy or hold their shares. The data used is secondary data in the form of annual reports of each issuer and statistical publications from the Indonesia Stock Exchange, Bank Indonesia and IndexMundi from 2017 to 2021. The sampling technique is purposive sampling with certain criteria. A sample of 10 Palm Oil Plantation (CPO) companies listed on the IDX during the observation period 2017-2021 was obtained. The analysis technique used is panel data regression analysis. The hypothesis was tested using t statistics to test the significance of the regression coefficient partially at a significance level of 95%. From the test results, all independent variables, namely palm oil prices, inflation, exchange rates, and interest rates, have an effect on stock prices in palm oil-producing plantation companies listed on the IDX in 2017-2021. Keywords: Palm Oil Prices (CPO), Inflation, Exchange Rates, Interest Rates and Stock Prices
Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Rizalma Laela Ardhana; Suhendro Suhendro; Sari Kuriniati
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.v7i3.9051

Abstract

This study aims to test and analyze the impact of leverage, liquidity, capital structure, and company size on financial performance. The data used comes from the financial statements of manufacturing business entities in the consumer goods industry sector on the Indonesia Stock Exchange (IDX) in the 2019-2022 period. The study population involved business entities in the consumer goods industry sector listed on the IDX during that period. The sample was selected using purposive sampling method, and consisted of 35 business entities. The data were analyzed by multiple linear regression processed using SPSS version 21. The results showed that the leverage variable has an influence on financial performance, capital structure has an influence on financial performance, and company size also has an influence on financial performance. However, there is no relationship between liquidity and financial performance. For future research, it is recommended that the population coverage be expanded to include all business entities listed on the IDX, the research period be extended to obtain a more comprehensive generalization, and add additional variables that have not been considered in this study that may affect financial performance. Keywords: Financial Performance, Leverage, Liquidity
Peran Kualitas Produk, Online Customer Review, Dan Customer Rating Terhadap Keputusan Pembelian Produk Kecantikan Pada Tiktokshop Lisa Ayu Pransiska; Sumartik Sumartik; Herlinda Maya Kumala Sari
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.v7i2.9055

Abstract

This study aims to determine the effect of product quality, online customer reviews and customer ratings on purchasing decisions for beauty products on Tiktok. This study uses a quantitative approach. The sampling technique used was non-probability sampling with the accidental sampling method with a total of 100 respondents. The data collection technique was carried out by distributing questionnaires. The data analysis technique uses Partial Least Square (PLS) with the Smart-PLS version 4.0 program. The results of this study indicate that Product quality influences the decision to purchase Somethink products. Online Customer Reviews have an effect on the decision to purchase Somethink products. Customer Rating influences the decision to purchase Somethink products. Keywords – Product Quality, Online Customer Reviews, Customer Ratings, Purchasing Decisions
Analisis Pelaksanaan Utang Piutang Emas Dalam Perspektif Ekonomi Islam Femmy Sentriani; Desi Isnaini; Citra Liza
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.v7i3.9056

Abstract

This research aims to determine the implementation of gold debts and receivables in Ujung Pulau Village based on an Islamic economic perspective. The type of research used is field research. Data collection techniques use observation, interviews and documentation methods, as well as data analysis techniques using a qualitative descriptive approach. The subjects in this research are the givers and recipients of gold debts and receivables. The results of the research show that the implementation of gold debts and receivables in Ujung Pulau Village is still frequently carried out, this is due to the ease of submitting debt applications and without any guarantees or certain conditions. Gold debt and receivable activities in Ujung Pulau Village only use the principle of trust, they are not written down, they are not dictated, without any witnesses involved so that the implementation of these debts and receivables triggers undesirable events (defaults). In the implementation of debts and receivables in Ujung Pulau Village, one party suffered a loss because the payment was replaced with cash equal to gold when borrowed. So the implementation of gold debts and receivables in Ujung Pulau Village has not been in accordance with what is recommended in Q.S Al-Baqarah verse 282 and has not implemented the principles of Islamic economics, namely the principle of monotheism, the principle of balance and the principle of justice. The solution to avoid usury from gold debts and receivables is to better understand and pay attention to the implementation of gold debts and receivables based on Islamic law. Keywords: Gold Debts and Receivables, Islamic Economics
Pengaruh Good Corporate Governance Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Pengungkapan Kebijakan Dividen Sebagai Variabel Pemediasi (Studi Kasus Perusahaan Manufaktur Sektor Industri Aneka Tahun 2020-2022 Yang Terdaftar Di Bursa Efek Indonesi Novi Syam Putri; Bambang Sudiyanto
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.v7i2.9060

Abstract

The population of various industrial sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2020-2022, this study aims to analyze the impact of good corporate governance, or with indicators of the size of the board of directors and the board of commissioners, on profitability calculated using Return on Asset on firm value and dividend policy as an intervening variable. According to this study, dividend policy is positively and significantly influenced by the size of the board of commissioners, but profitability and board size have no real influence on dividend policy. Tobin's q is positively and significantly influenced by board size and profitability, while dividend policy and board size have an insignificant effect. However, dividend policy cannot mediate the effect of profitability and good corporate governance on Tobin's Q. Keywords: Good Corporate Governance, Profitability, Firm Value, Dividend Policy.
Pengaruh Lingkungan Kerja, Stress Kerja Dan Kompensasi Terhadap Kinerja Karyawan KBPR Arta Kencana Cabang Nganjuk Merlina Aris Fitria Dewi; Indah Respati Kusumasari
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.v7i3.9062

Abstract

Companies have the ability to assess the skills and responsibilities of employees through their performance results, which play a role in achieving company goals. Researchers conducted research to investigate the effect of work environment, work stress, and compensation on employee performance. The use of quantitative methods with data collection tools, namely questionnaires or questionnaires. The population and research sample included all employees at KBPR Arta Kencana Cabang Nganjuk . The results of the analysis of this study are that there is a simultaneous and significant influence between the work environment, work stress, and employee performance of KBPR Arta Kencana Cabang Nganjuk . In particular, there is a partial influence between the work environment on employee performance, while work stress does not have a significant partial influence on employee performance at the branch. In line with the work environment, compensation also has a partial and significant effect on employee performance. It is important for companies to pay attention to the work environment and provide appropriate compensation, as higher compensation levels correlate with better employee performance.
Pengaruh Non Performing Loan, Return On Asset, Dan Capital Adequacy Ratio Terhadap Harga Saham Andini Nur Madaniah; M. Mustaqim
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.v7i3.9066

Abstract

Investors need to consider several factors before making an investment, such as stock price volatility. A company's share price can be an indicator of its managerial performance. For issuers, gaining the trust of investors or potential investors is a very profitable thing because it can increase the desire to invest in issuers. To find out the effect of financial parameters, especially NPL, ROA, and CAR on stock prices is the purpose of the research. Secondary data may include the financial statements of banking organizations that are listed on the IDX during a period of five years, beginning in 2018 and ending in 2022. The technique of purposive sampling is utilized in this study, which employs quantitative methodology as its approach. The techniques of multiple linear regression analysis are utilized in the data analysis process. The research findings indicate that stock prices are impacted by the Return On Asset and Non Performing Loan. But on the contrary, the stock price is not affected by the Capital Adequacy Ratio. Keywords: NPL, ROA, CAR, Stock Price

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