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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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Ekspansi Perkebunan Pisang Melalui Modal Ventura Serta Meningkatkan Efisiensi Operasi Amir Farid; Kin Tjendrasa
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.v7i3.9158

Abstract

Indonesia, renowned for its fertile terrain, has great potential for fruit plantation due to its land and market. Bananas, especially the globally favored Cavendish variety, are predominant in both production and consumption. In this dynamic market, PT Sewu Segar Nusantara (Sunpride) stands as the dominant entity, leaving other players, like PT Lampung Banana Agri, with minimal market traction. PT Lampung Banana Agri is one of the players in the industry struggling to compete due to limitation of resources and operational challenges. Over the past five years, the company has encountered negative income, and signaling an urgent need for strategic redirection to maintain operational viability. This research ventures into understanding these challenges, deriving insights from both internal and external vantages. Employing tools like SWOT, VRIO, and financial ratio analysis, the company's intrinsic strengths and weaknesses are spotlighted. At the same time, frameworks like PESTLE and Porter's Five Forces clarify the macroeconomic and market forces at play. Central to this exploration is an analysis of the company's financial statements from 2016-2022, with a caveat: the reliance on public data means certain assumptions might need real-world validation. From these comprehensive analysis, actionable strategies emerge. The TOWS Matrix, an essential analytical tool, bridges internal capabilities with external opportunities, leading to concrete recommendations. A prime proposition is the acceleration of PT Lampung Banana Agri's production and sales, aiming for a swift return to profitability. Capital budgeting methodologies further validate the viability of farm expansion, identifying venture capital as a potential financial ally. It is noteworthy that even with the heftier interest rates inherent to venture capital, the benefits to the company are pronounced. Sensitivity analysis further underscore the pivotal role of product pricing, demonstrating its precedence over interest rate considerations. In essence, this research offers PT Lampung Banana Agri a roadmap, potentially transforming challenges into opportunities within Indonesia's competitive banana market. Keywords: Cavendish, Net Present Value (NPV), Financial Ratios, Capital Budgeting
Pengaruh Stock Ownership Terhadap Income Smoothing Dengan Company Size Sebagai Pemoderasi Christiana Meilani; Muhammad Nuryatno
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.v7i3.9173

Abstract

The study aims to determine the effect of Institutional Ownership, Managerial Ownership, dan Public Ownership on Income Smoothing with Company Size as Moderating in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (BEI) Period 2020-2022. The research was conducted using a quantitative methods. The data used in this study were secondary data obtained from the financial statements of consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (BEI) Period 2020-2022. The sampling technique used was by purposive sampling with predetermined criteria resulting in 40 companies for 3 years and then the total sample of 120 data. The research analysis method is with logistic regression and uses IBM SPSS to test and process this research data. The results of the research concluded that institutional ownership, managerial ownership, and public ownership had a positive effect on income smoothing. Company size as a moderator is able to strengthen the positive influence of institutional ownership on income smoothing. However, company size is not able to strengthen the positive influence of managerial ownership, and public ownership on income smoothing. Keywords: Company Size; Income Smoothing; Institutional Ownership; Managerial Ownership; Public Ownership.
Kualitas Layanan Dan Kepuasan Pelanggan Terhadap Aksesibilitas Aplikasi Pln Mobile : Sebuah Telaah Literatur Desmon Saing; 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.v7i3.9174

Abstract

This research explores the relationship between Service Quality and Customer Satisfaction with Accessibility in the PLN Mobile Application. This study discusses in detail the benefits of the PLN Mobile Application to support the PT PLN (Persero) Transformation program through big aspirations, one of which is Customer Focus. PLN Mobile is a PLN electricity service application for customers (Mobile Customer Self Service) which is integrated with the Integrated Complaints and Complaints Application (APKT) and the Centralized Customer Service Application (AP2T) where the PLN Mobile application can be downloaded via the Play Store and App Store. PT PLN has continuously provided feature updates and various other services to customers since this application was launched, until now the PLN Mobile Application has been used for more than 3 (three) years and has been downloaded by more than 10 (ten) million downloaders with a Rating Stars 4.8 out of 5 Scale (01/29/2024). This study synthesizes the results through several case studies where the emphasis on the importance of transformation carried out by PLN is through the development of the PLN Mobile application. The discussion was held to describe the practicalities and see the influence that occurred from the development of the application and to convey the obstacles found from this literary study and to provide recommendations for further research including exploring the accessibility of the PLN Mobile application to improve Service Quality and Customer Satisfaction. Keywords: Service Quality & Customer Satisfaction; PLN Mobile.
Perilaku Manajemen Keuangan Pada UMKM Sentra Kain Tenun Lurik Di Desa Tawang Mutiara Meidiana; Anita Wijayanti; Agni Astungkara
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.v7i3.9181

Abstract

This research aims to determine the influence of financial knowledge, income, financial attitude, and personality on financial management behavior among owners of Micro, Small, and Medium Enterprises (MSMEs) in the village of Tawang, with a focus on the production of woven lurik fabric. All owners of MSMEs specializing in woven lurik fabric in the village of Tawang were included in this study, and the sampling method applied was saturation sampling. Primary data were obtained through the distribution of questionnaires to 86 respondents who are owners of MSMEs. Data was analyzed using multiple regression analysis methods. The results of the study indicate that financial knowledge has a positive and significant influence on financial management behavior among owners of MSMEs specializing in woven lurik fabric in the village of Tawang. Income has a positive and significant influence on financial management behavior among owners of MSMEs specializing in woven lurik fabric in the village of Tawang. Financial attitude has a positive and significant influence on financial management behavior among owners of MSMEs specializing in woven lurik fabric in the village of Tawang. Personality has a positive and significant influence on financial management behavior among owners of MSMEs specializing in woven lurik fabric in the village of Tawang. Keywords: Financial Knowledge; Income; Financial Attitude.
Analisis Penjualan Dengan Menggunakan Sistem Pembayaran Digital Untuk Meningkatkan Pendapatan Umkm Molases Tetes Tebu Vera Putri Nasyati; Sari Marliani; July Yuliawati
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.v7i3.9185

Abstract

This research aims to determine and analyze sales using a digital payment system on PD income. Nasep Jaya. The research was carried out at PD. Nasep Jaya, whose address is Jl. Raya Pantura Gempolsari, Simpang Village, Patokbeusi District, Rancamulya Village, Subang Regency, West Java. This research uses a qualitative descriptive approach with interview and field observation methods. The form of triangulation used in this research is source triangulation. The results of the research show 1) Sales growth is quite stable, especially around 80% of consumers subscribe every month. Although the use of digital payment systems has not had a significant impact on sales figures. This implementation succeeded in increasing service efficiency and transaction speed. 2). PD digital payment system. Nasep Jaya uses M-Banking, QRIS, and the marketplace platform as a digital payment system through the Shopee e-commerce application. However, economically, more competitive online selling prices provide benefits even though admin discounts of around 3% for Shopee, 0.7% QRIS, and Rp. 6,500 for interbank transfers. The use of M-Banking facilitates transactions efficiently, QRIS provides a faster and easier payment method, while the presence on e-commerce platforms, such as Shopee, expands market reach. 3) Molasses income from molasses using a digital payment system has increased from 2021 before using a digital system to 2022 after using digital by 8%. Digital payment technology is the key to increasing transaction efficiency and stimulating income growth Keywords: Digital Payments, Income, MSMEs, Sales
Pengaruh Good Corporate Governance Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Siti Ma'rifatus Syifa; Rr. Tjahjaning Poerwati
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.v7i4.9188

Abstract

This study was conducted to find empirical evidence that strengthens the research model and analyzes and becomes learning material regarding the effect of Good Corporate Governance and Company Size on Company Financial Performance. The population used in this study are Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2022 period. The sample was determined using the Purposive Sampling (Judgmental Sampling) method, namely sample research with criteria. Based on the sample selection obtained from 26 companies, 104 samples were processed (4 years). The data analysis technique used multiple linear regression analysis with the SPSS version 25.0 program. The results of the study found empirical evidence that Institutional Ownership and Company Size have a significant effect on the company's financial performance. While Managerial Ownership, Board of Directors, Board of Independent Commissioners and Audit Committee have no significant effect on the company's financial performance. Keywords: Institutional Ownership; Managerial Ownership; Board of Directors; Independent Board of Commissioners; Audit Committee; Company Size; Company Financial Performance.
Pengaruh Kepercayaan Merek Dan Citra Merek Terhadap Loyalitas Merek Indomie James Rianto Situmorang
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.v7i3.9190

Abstract

popular of them is the Indomie. Indomie’s brand is very popular in Indonesia which shows that Indomie has a good brand trust and brand image in the minds of customers. Indomie also has very loyal customers who have consumed Indomie for years. This shows that Indomie's brand loyalty has also been embedded in the hearts of customers. Therefore, this study aims to determine the effect of brand trust and brand image on Indomie's brand loyalty. A total of 300 people comprised of 75 consumers that buy instant noodles from four supermarkets in Bandung were selected as participants. The T-test results proposed hypotheses 1 and 2 that brand trust and image significantly affect Indomie's loyalty. Also, the F-test proposed hypothesis 3 that brand trust and brand image simultaneously influence Indomie’s brand loyalty by 53.2%. The linear regression equation as Y = 1.577 + 0.282 X1 + 0.385 X2 showed brand image coefficient is greater than brand trust. This indicates that Indomie is the most popular of all the instant noodles in Indonesia. Keywords: Brand Image, Brand Loyalty, Brand Trust
Pengaruh Gaya Kepemimpinan, Lingkungan Kerja, Dan Beban Kerja Terhadap Kinerja Karyawan Pada PT Indofood Kota Semarang Salsa Naharani Nurjanah; Euis Soliha
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.v7i3.9191

Abstract

This research was designed to determine and analyse the influence of leadership style, work environment and workload on employee performance at PT Indofood Semarang City. This research uses leadership style, work environment, and workload as independent variables, employee performance as the dependent variable. This research uses primary data with a population of 834 employees of PT Indofood Semarang City. The sampling technique used in this research was purposive sampling technique. The data collection method in this research was using a questionnaire via Google Form. For the sample in this study 160 employees were taken by selecting employees on the morning shift. The analysis technique used in this research uses multiple linear analysis with the help of the SPSS version 25 test tool. The results of this research show that leadership style has a positive and significant effect on employee performance, the work environment has a positive and significant effect on employee performance, while workload has a no effect on employee performance. Keywords: Leadership Style, Work Environment, Workload, and Employee Performance
Persepsi Masyarakat Terhadap Kebutuhan Dan Utilitas Salon Muslimah Ulil Absor Faiq Abdiilah; Nurita Sari; Lilik Rahmawati
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.v7i3.9192

Abstract

A salon exclusively for Muslim women has a black hair colouring service. There are different legal views on this matter. The salon owner allows black hair colouring as the ingredients used are considered to be in accordance with the principles of sharia. However, there are other views that prohibit black hair colouring, despite using any ingredients. The research in this article uses qualitative methods, which are used to understand and explain social phenomena or human symptoms in depth and comprehensively. The findings of this research can be used to develop a Muslimah salon that complies with Islamic principles. Services offered by Islamic-compliant salons need to align with the principles governing commercial transactions related to the exchange of services or advantages. The business operations should strictly adhere to Shariah provisions and involve a contractual agreement for buying and selling that prioritizes maslahah. Consistent with the objectives of Islamic law, known as Maqasid al-Syariah, Shariah-compliant salon services are required to contribute to the well-being of individuals by safeguarding their intellect and life. The specific requirements in Muslimah salons can be classified into three distinct criteria: essential needs (Daruriyyat), supplementary needs (Hajiyyat), and embellishment (Tahsiniyyat). Keywords: community perception, need, utility
Pengaruh Likuiditas, Leverage Dan Perputaran Modal Kerja Terhadap Profitabilitas Dara Putri Junianti; Ai Hendrani
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.v7i3.9194

Abstract

Profitability is a measure of the success of a company based on the efficiency of capital use. This ratio can prove the company's level of efficiency in generating profits. The aim of this research is to observe the comparison between variables on profitability, determine the influence between variables on profitability and to analyze the influence of liquidity, leverage and working capital turnover on profitability in the food and beverage sub-sector in 2020 - 2022. The research model uses a causal design model and use the proposed sampling method to analyze data from secondary panel data. In the period 2020 to 2022, 108 data were collected from 36 food and beverage companies. The research results show that leverage (DER) has a negative impact, liquidity (CR) and working capital turnover have a positive impact on profitability (ROA), while liquidity (CR) has a significant negative impact on profitability (ROA), leverage (DER) has a significant negative impact on profitability (ROA) and working capital turnover (WCTO) have no impact on profitability (ROA). Keywords: Profitability, Liquidity, Leverage and working capital turnover

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