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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
 114   115   116   117   118 
Pengaruh Ukuran Perusahaan, Leverage, Dan Likuidtas Terhadap Kinerja Keuangan Adinda Nilawati; 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.v7i3.9256

Abstract

Financial performance describes how well a company's financial performance is when it meets its objectives and utilizes its resources well in using assets to generate and collect profits. The purpose of this study was to determine the effect of firm size, leverage, and liquidity on the financial performance of insurance that has gone public in Indonesia from 2016 to 2022. This research model uses a causality design and uses panel data regression analysis with secondary data. Eviews 12 software is used to measure the data. The sample was selected using a purposive sampling approach and included 56 insurance financial statement data of 18 companies from 2016 to 2022. Based on the findings, financial performance is simultaneously influenced by firm size, leverage, and liquidity. Firm size and leverage partially have no impact on financial performance, while liquidity partially has an impact on financial performance.
Pengaruh Struktur Modal, Profitabilitas, Dan Struktur Aset Terhadap Cash Flow Shock Liana Anjelina; M Hendri Yan Nyale
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.v7i3.9260

Abstract

To find out directly how capital structure, profitability and asset structure impact cash flow shocks in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange from 2020-2022. To understand the correlation between independent and dependent variables, this research uses quantitative methods. This study uses secondary data in the form of financial reports of food and beverage sector manufacturing companies listed on the IDX in the 2020-2022 period by applying a purposive sampling method. There are 20 companies that can meet the criteria, resulting in a sample size of 60 data. Research findings show that Cash Flow Shock is significantly and negatively influenced by capital structure variables. Meanwhile, Cash Flow Shock is influenced positively and significantly by profitability and asset structure. Keywords: Capital Structure, Profitability, Asset Structure, Cash Flow Shock
Pengaruh Profitabilitas, Likuiditas, Dan Leverage Terhadap Prediksi Financial Distress Aline Zelika; M Hendri Yan Nyale
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.v7i3.9261

Abstract

This research aims to analyze publicly listed Indonesian firms' financial health in 2020 and 2022 in terms of profitability, liquidity, and leverage. A quantitative method is used to describe the numerical data in this investigation. Using a purposive sample technique, this research uses financial reports of BUMN Go Public firms traded on the IDX between 2020 and 2022 as secondary data. The data acquired is 64 data points, as 16 firms may match the criterion. This study's findings show that liquidity (CR) significantly affects financial distress, but profitability (ROA) and leverage (DER) only marginally do so. Keywords: Profitability, Liquidity, Leverage, Financial Distress.
Pengaruh Profitabilitas, Aktivitas, Leverage, Ukuran Perusahaan, Dewan Direksi Dan Komite Audit Terhadap Pengungkapan Sustainability Report Retrisya Nioko; 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.v7i3.9262

Abstract

Over time, social and environmental issues have become public attention, where the Company is required to pay attention to the environment and surrounding communities. Sustainability report is a standard for assessing the social responsibility of a company. This study aims to determine the effect of Profitability, Activity, Leverage, Company Size, Board of Directors and Audit Committee on Sustainability report. Sampling using purposive sampling techniques obtained 51 data on major sector companies consisting of the agricultural sector and the mining sector in 2020-2022 listed on the Indonesia Stock Exchange (IDX) with analysis using the Statistical Package For Social Science (SPSS) software. The research model uses a causality design and uses multiple linear regression analysis with secondary data types. The results of this study show that the size of the company has a positive influence on the disclosure of sustainability reports. Leverage has a negative influence on sustainability report disclosure. Profitability, activities, the board of directors and the audit committee have no influence on the disclosure of the sustainability report. Further research is recommended to add independent variables, increase the period and expand the sector of the company. This research can provide awareness for companies to disclose sustainability reports, because through these disclosures companies can gain and maintain legitimacy from the community.
Pengaruh Penggunaan Pembayaran Digital Terhadap Minat Mahasiswa Menggunakan Quick Response Code Indonesian Standard (QRIS) Pada Program Studi Manajemen Bisnis Syariah UMSU Dea Adilla Elsa; Isra Hayati
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.v7i3.9274

Abstract

The aim of this research is to evaluate the impact of using digital payments on student interest in using the Indonesian Standard Quick Response Code (QRIS) in the UMSU Sharia Business Management Study Program. This research method carries a quantitative approach with the main data obtained through the use of questionnaires, where the sample size reached 78 respondents. Data analysis was carried out using SPSS version 26 software, with the application of the (t) test technique and simple linear regression analysis. The results of the partial test (t) show that the payment usage variable has a significant influence on the student interest variable in using QRIS. With a tcount value of 9.964 > ttable of 1.992, it can be concluded that the Use variable (X) has an effect on the Interest variable (Y). In addition, based on the R2 test results, it was concluded that the impact of the independent variable (Use) on the dependent variable (Interest) reached 56.6%. Keywords: Digital, Interest and QRIS
Analisis Pengaruh Faktor Lingkungan Sosial dan Lingkungan pada Keputusan Investasi Perusahaan: Pendekatan ESG dalam Manajemen Keuangan Andi Primafira Bumandava Eka; Henky Hendrawan; Nurwita Nurwita; Pandu Adi Cakranegara; Rita Zulbetti
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.v7i3.9275

Abstract

In contemporary corporate finance, the integration of Environmental, Social, and Governance (ESG) factors has emerged as a pivotal consideration in investment decision-making. This article delves into the analysis of how social and environmental factors influence corporate investment decisions, employing an ESG approach within financial management. Drawing upon an extensive literature review, this paper synthesizes key insights from existing research on the intersection of ESG factors and financial decision-making processes of corporations. The literature underscores the growing recognition of the significant impact that social and environmental considerations wield on investment decisions, transcending mere financial metrics. By examining the interplay between social and environmental factors and investment decisions, this article aims to provide a comprehensive understanding of the mechanisms through which corporations incorporate ESG considerations into their financial strategies. It explores the various frameworks and methodologies used to assess and integrate ESG factors into investment decision-making processes, shedding light on the evolving landscape of sustainable finance. This research contributes to the burgeoning discourse on sustainable finance by offering insights into how corporations navigate the complex interplay between financial objectives and broader social and environmental imperatives. Through empirical analysis and theoretical frameworks, this article seeks to inform policymakers, investors, and corporate stakeholders about the implications of incorporating ESG considerations into investment decision-making processes. Keywords: Environmental, Social, Governance, ESG, Investment Decisions, Financial Management.
Analisis Brand Experience Dan Brand Personality Terhadap Customer Loyalty Produk Sim Card PT. Smartfren Telecom Tbk Illiyin Dihan Prameswari; Praptini Yulianti
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.v7i3.9279

Abstract

The objective of this research is to investigate the impact of (X1: Brand Experience) and (X2: Brand Personality) on (Y: Customer Loyalty). The sample consists of fifty respondents, and a Likert scale is used to measure the data quantitatively. This study used primary data obtained via online questionnaire responses, and conducted tests to assess validity, reliability, and hypotheses. The inquiry findings suggest that these factors, together with their interaction, have a significant and favorable impact on consumer loyalty. The t-test revealed that the significance value (sig) was below 0.05, indicating statistical significance. Additionally, the F-test showed that the calculated F-value exceeded the crucial F-value of 3.19. These data indicate that consumer loyalty (Y) is favorably and substantially affected by both brand experience (X1) and brand personality (X2).
Perbedaan Nilai Pasar Dan Kinerja Keuangan Perbankan Pada Saat Sebelum Dan Sesudah Covid 19 Harsono Yoewono; Millenia Juliandari
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.v7i3.9284

Abstract

This research aims to analyze differences in market value and financial performance before and after covid 19, as well as their impact on stock returns. The research applies the associative method. the sample was determined using a saturated sampling method. research data uses secondary data in the form of financial reports. The data is presented in the form of financial reports and annual reports for banks that use basel III and IV between 2015 and 2022, sourced from the idx.co.id website. as independent variables, financial difficulties, credit risk, market risk, and capital adequacy ratio serve as proxies for financial performance. stock returns function as the dependent variable. multiple linear regression and paired sample t test were used to test the data. this research found that it was proven that there were differences in capital adequacy ratios and financial distress before and after covid 19, but the market performance of credit risk, market risk and stock returns was proven to be no different before and after covid 19. the research results also found: (1) the capital adequacy ratio has an impact on stock returns; (2) credit risk has no impact on stock returns; (3) market risk has an impact on stock returns; and (4) financial distress indicators have an impact on stock returns at banks included in book 3 banks and book 4 banks that implement basel in indonesia. Keywords: Capital Adequacy Ratio, Credit Risk, Market Risk, Financial Distress, Stock Returns, Basel Jel Classification: G21
Analisis Perbedaan Minat Beli Di Tokopedia.Com Dan Bukalapak.Com (Studi Kasus Konsumen Tokopedia.Com Dan Bukalapak.com Pada Perguruan Tinggi Di Lingkungan Pondok Pesantren Bahrul Ulum) Chairul Anam
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.v7i3.9297

Abstract

In this digital era, business has transformed significantly, using the internet as the primary tool. Sites such as Tokopedia.com and Bukalapak.com, which function as online marketplaces, facilitate sellers to reach buyers more efficiently. This study is directed at exploring and comparing the level of shopping interest in Tokopedia.com and Bukalapak.com. The internet's dramatic evolution in Indonesia has profoundly affected various dimensions of life, especially in the business realm. In this case, the role of individuals as active internet users enables free interaction with fellow users. In the context of interest, a critical element of forecasting buyer behavior, it reflects an individual's reaction to a particular product or service. This study utilizes descriptive and comparative methods, relying on primary and supplementary information. The non-probability and accidental sampling techniques were chosen to determine the research subjects. This study's findings show no notable disparity in purchase intention between Tokopedia.com and Bukalapak.com, a result that provokes businesses to sharpen their competitive tactics in the digital market arena. Keyword: Business Online, Buying of Interest, Market Place
Analisis Prediksi Praktik Shenanigans Pada Laporan Keuangan Farah Difa Aulia; M Hendri Yan Nyale
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.v7i3.9300

Abstract

This study aims to show directly how changes in receivables, revenue manipulation and audit committee effectiveness impact operational cash flow in publicly traded state-owned companies listed on the Indonesia Stock Exchange from 2020-2022. To understand the correlation between independent and dependent variables, this research uses quantitative methods. This study uses secondary data in the form of financial reports of publicly traded state-owned companies listed on the IDX in the 2020-2022 period by applying a purposive sampling method. There are 16 companies that can meet the criteria, resulting in a sample size of 46 data. The results of this research prove that the change in receivables variable has a negative and significant effect on operational cash flow. Meanwhile, income manipulation has a positive and significant effect on operational cash flow, and audit committee effectiveness has a positive and significant effect on operational cash flow.

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