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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
 113   114   115   116   117 
Pengaruh Profitabilitas, Leverage, Likuiditas, Collateralizable Assets, Dan Pertumbuhan Aset Terhadap Kebijakan Dividen Novita Rahmawati Putri; 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.v7i3.9195

Abstract

Investors are interested in investing in a company because of its dividend policy, which affects the company's operations. A good dividend policy can provide benefits for investors in the form of dividend income. This study aims to further analyze the influence of profitability, leverage, liquidity, collateralizable assets, and asset growth on dividend policy in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2022. The research method uses multiple linear regression analysis conducted using SPSS software. The purposive sampling technique was used to obtain a sample, resulting in 18 companies that met the criteria, so that the total research sample was 72 data. The results of the study showed that liquidity had no effect on dividend policy. On the other hand, profitability, leverage, collateralizable assets, and asset growth had a negative and significant effect on dividend policy. Keywords: Profitability, Leverage, Liquidity, Collateralizable Assets and Asset Growth, Dividend Policy
Pengaruh Likuiditas, Leverage Dan Ukuran Perusahaan Terhadap Profitabilitas Perusahaan Eka Setiawati; 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.v7i3.9196

Abstract

Profitability needs to be considered as a determinant of good and bad of a company in obtaining profits, Management can use profitability as a strategy to help maximize company profits. This study aims to identify factors affecting the profitability of companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) from 2020-2022. Using causality design and using purposive sampling method to collect 108 financial statement data from 36 companies, this research model uses panel data regression analysis. The results of the study show that liquidity (CR), leverage (DER) and company size have a positive and significant 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 company size has no impact on profitability (ROA). Keywords: Profitability, Liquidity, Leverage, Firm Size
Analisis Pengaruh Good Public Governance Dan Nilai Organisasi Terhadap Kinerja Organisasi Sektor Publik Oktavianto Nugraha Pratama; Titik Aryati
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.v7i3.9209

Abstract

This study discusses the impact of Good Public Governance and Organizational Values ​​on the Performance of Public Sector Organizations. This study aims to test and analyze the relationship between Good Public Governance and Organizational Values ​​on the Performance of Public Sector Organizations at the Directorate General of Customs and Excise. This study is included in quantitative descriptive research using cross-section data obtained through questionnaires. The sample used in this study was 105 employees of the Directorate General of Customs and Excise from various position groups, ages and years of service. Testing the data in this study uses the multiple linear regression analysis method by implementing classical assumption tests and hypothesis testing. The results of this study show that the Good Public Governance variable has a positive effect on the Performance of Public Sector Organizations and the Organizational Values ​​variable has a positive effect on the Performance of Public Sector Organizations. Keywords: Agency Theory, Good Public Governance, Organizational Values, Performance of Public Sector Organization
Pengaruh Kinerja Lingkungan Terhadap Sustainability Report Dengan Kinerja Keuangan Sebagai Variabel Mediasi Siti Amalia; M. G. Kentris Indarti
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.v7i4.9211

Abstract

Sustainability reports play an important role in disclosing information about a company's social and environmental activities in maintaining its sustainability. The aim of this research is to test and analyze the influence of environmental performance on sustainability reports with financial performance as an intervening variable. The population of this research is manufacturing companies listed on the Indonesian Stock Exchange in 2020-2022. By using purposive sampling, 34 companies were obtained that met the criteria, so the total data for this research was 83. The data analysis technique used was linear regression with path analysis. The research results show that environmental performance has no effect on financial performance, financial performance has no effect on the sustainability report, environmental performance has no effect on the sustainability report, and financial performance is unable to mediate the effect of environmental performance on the sustainability report. Keywords: environmental performance, sustainability report, financial performance
Pengaruh Struktur Modal, Perputaran Modal Kerja, Firm Size, Dan Kebijakan Dividen Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2020-2022 Juwita Dwi Maulidia Arisliani; Titiek Suwaarti
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.v7i4.9214

Abstract

This research aimed to examine and analyze the influence of Capital Structure, Working Capital Turnover, Firm Size, and Dividend Policy on the Firm Value of Manufacturing Companies listed on the Indonesia Stock Exchange during the period 2020-2022. The method employed in this study was the Quantitative Method with the research sample obtained using the Purposive Sampling Technique, resulting in a total of 117 samples. The data analysis technique utilized in this research was multiple linear regression analysis. The results of this study indicate that Working Capital Turnover, Firm Size, and Dividend Policy have a positive impact on Firm Value, while Capital Structure does not have an impact on Firm Value. Keywords: Capital Structure, Working Capital Turnover, Firm Size, Dividend Policy, Firm Value
Pengaruh Profitabilitas, Likuiditas Dan Leverage Dalam Memprediksi Financial Distress Di Masa Mendatang Purwanti Purwanti; Juwita Larasati Puspita Dewi
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.v7i3.9219

Abstract

Financial distress has an impact on the financial performance of a company, which can cause bankruptcy for the company, so efforts are needed for the company to prevent this from happening. This study raises the topic of financial distress with the aim of finding out whether the selected independent variables have an influence on financial distress, namely profitability on financial distress, liquidity on financial distress, and leverage on financial distress, and also whether together profitability, liquidity, and leverage affect financial distress. In this research, the proportional sampling method was used in selecting the sample with secondary data as the sample data. The findings obtained from this research are that a high liquidity ratio causes an increase in the company's financial distress. Keywords: Profitability; Liquidity; Leverage; Financial Distress
Pengaruh Rasio Aktivitas, Profitabilitas, Struktur Modal, Komite Audit, Dan Ukuran Perusahan Terhadap Pengungkapan Sustainability Report Nurlaili Ismi; 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.v7i3.9236

Abstract

Finding out how factors like activity ratio, profitability, capital structure, audit committee, and business size affect disclosure in sustainability reports is the main goal of this research. The research relied on quantitative data, namely those extracted from the annual report and sustainability report for disclosure purposes. The secondary data included in this study originated from the official corporate website, which can be found at www.idx.co.id. The sample for the research consisted of 128 manufacturing businesses that were listed on the IDX in the basic and chemical industries between 2020 and 2022. The sampling approach yielded a sample of fourteen companies by means of purposive sampling. The study's methodology makes use of causality design, multiple linear regression analysis, and the application capabilities of SPSS 29. The findings demonstrated that the basic and chemical industrial sectors' sustainability reports were simultaneously impacted by the activity ratio, profitability, capital structure, audit committee, and business size. The sustainability report is not significantly impacted by the activity ratio, profitability, or capital structure. The sustainability report is impacted by the audit committee. Sustainability reports are not impacted by a company's size.
Pengaruh Profitabilitas, Ukuran Perusahaan, Aktivitas, Komite Audit, dan Likuiditas Terhadap Sustainability Report Rosa Oktavia Sinaga; 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.v7i3.9237

Abstract

Sustainability report was created as a way to show a company's responsibility for its environment This research was conducted with the aim of seeing how profitability, company size, activity, audit committee, and liquidity relate to sustainability reports This study is a type of causality study that aims to see the relationship between independent and bound variables, with research designs that utilize secondary data sources, namely financial statements and sustainability Report obtained from the www.idx.co.id and company's website In this research, 15 companies have been selected using the purposive sampling method with a total of 45 objects studied, namely primary consumer goods sector companies that published sustainability reports during the period 2020 – 2022. Multiple regression analysis used in this study. This study shows that company size has a significant impact on disclosure in sustainability report, while variables profitability, activity, audit committee, and liquidity do not impact disclosure in sustainability report. Keywords: Profitability, Company Size, Activities, Audit Committee, Liquidity, Sustainability Report
Pengaruh Profitabilitas, Leverage, dan Likuiditas Terhadap Financial Distress Salwa Latifa Putri; 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.v7i3.9249

Abstract

Financial distress occurs when a company is unable to meet its financial obligations within a predetermined period of time. This study was conducted with the aim of knowing how profitability, leverage, and liquidity in the retail trade sub-sector industry listed on the Indonesia Stock Exchange (IDX) can have an impact on the state of the company against potential financial distress. This study tries to determine the cause-and-effect relationship between the influenced factor (dependent variable) and the influencing factor (independent variable) known as causality. then emphasizes the use of multiple linear regression analysis to focus on the formation of the equation model. This research design utilizes secondary data sources indirectly from financial reports available on the Indonesia Stock Exchange (IDX) through its official website at www.idx.co.id and also through the official web pages of related entities. This research uses non-probability selection techniques with a purposive sampling approach, finding 12 companies and a total of 48 samples that meet the research criteria in the retail trade sub-sector for the 2019-2022 period. Profitability and liquidity have a significant negative effect on financial distress, while leverage has a significant positive effect on financial distress.
Peran Inkubator Bisnis Dalam Membantu Mengembangkan Pelaku Usaha Baru (Studi Pada UMKM Binaan Inkubator Bisnis Unizar) Laili Hurriati; Baiq Rizaka Milania Ulafah; Rosita Rosita
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.v7i3.9255

Abstract

Penelitian tentang Peran Inkubator Bisnis Dalam Membantu Dan Mengembangkan Pelaku Usaha Baru ( Studi pada UMKM Binaan Inkubator Bisnis (ITe) UNIZAR). Karena peneliti ingin mengkaji lebih mendalam tentang Bagaimana Peran ITe UNIZAR dalam Membantu dan Mengembangkan Pelaku Usaha Baru. Penelitian ini menggunakan metode kualitataif karena akan mengkaji lebih mendalam peran Inkubator Bisnis (ITE) UNIZAR dalam membantu dan mengembangkan pelaku usaha baru. Pengambilan data menggunakan wawancara mendalam, observasi dan dokumentasi. Metode analisisnya pun menggunanakan teknik analisin kualitatif Hasil menunjukkan incubator bisnis UNIZAR sangat berperan dalam membangun dan mengembangkan UMKM dengan mendorong kreativitas dan inovasi dengan melakukan berbagai pendampingan sehingga tenant merasakan dampak dari program program yang dilakukan oleh incubator bisnisnis ITe UNIZAR.

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