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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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Perbandingan Metode Extreme Gradient Boosting (XGBOOST) Dengan Long Short-Term Memory (LSTM) Untuk Prediksi Saham Pt. Bank Mandiri Tbk. (BMRI) Bagas Pratama; Lintang Yuniar Banowosari
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.v7i3.9473

Abstract

In the continuously evolving world of investments, achieving optimal investment results is the primary goal of every investor. The high profit potential in stock investments makes it an attractive choice. However, it is difficult to predict the direction of stock price movements, but many methods and ways are used to predict in terms of buying and selling, one of which is the result of the very rapid development of computing for machine learning, namely artificial intelligence techniques. In this study, the artificial intelligence methods used are Extreme Gradient Boosting (XGBoost) and Long Short-Term Memory (LSTM). This study uses a stock dataset of PT. Bank Mandiri Tbk. (BMRI) for 20 years, especially in the open price column. After testing, the results from the XGBoost method are obtained, namely the Coefficient of Determination (R2) value of 89.09%, indicating that the results are good and the Mean Absolute Percentage Error (MAPE) is 3.21%, indicating that the error percentage is low. While in the LSTM method, the R2 value is 98.44%, meaning that the prediction results have been predicted very well and the MAPE is 1.77%, indicating that the error percentage is very low. Keywords: XGBoost, Open Price, Prediction, LSTM, Stocks
Peningkatan Kapasitas Perencanaan Pada Badan Perencanaan dan Penelitian dan Pengembangan (Bapelitbang) dalam Upaya Penanggulangan Kemiskinan Ekstrem di Kabupaten Sikka Robertus Yan Rino; Yosefina Andia Dekrita; Yustina Da Silva
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.v7i3.9474

Abstract

Kemiskinan ekstrem merupakan sebuah permasalahan bangsa yang mendesak dan memerlukan langkah-langkah penanganan dan pendekatan yang sistematik, terpadu dan menyeluruh. tujuan dari laporan magang ini adalah untuk mengetahui dan mengeksplorasi Kapasitas Perencanaan Pada Badan Perencanaan Dan Penelitian dan Pengembangan Dalam Upaya Penanggulangan Kemiskinan Ekstrem di Kabupaten Sikka. Kegiatan magang kerja ini dilaksanakan di Kantor Badan Perencanaan dan Penelitian dan Pengembangan Kabupaten Sikka di Jalan Mawar Kelurahan Madawat, Kecamatan Alok Timur, Kabupaten Sikka. Kemiskinan ekstrem merupakan masalah yang kompleks dan multidimensi. Penyebabnya tidak hanya terbatas pada pendapatan, tetapi juga akses terhadap sumber ekonomi, pemenuhan kebutuhan sumber gizi seimbang dan hidup sehat, akses informasi tentang pendidikan, akses infrastruktur dan transportasi, diskriminasi gender, lansia dan penyandang disabilitas.
Literasi Keuangan, Kemudahan Pengguanaan, Serta Manfaat Terhadap Penggunaan Quick Response Code Indonesian Standard (QRIS) Arsanta Iqbal Nugraha; Sri Adji Prabawa
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.v7i3.9481

Abstract

This research was conducted with the aim of providing empirical test results regarding the factors that influence the decision to use QRIS in the people of Bengkulu city. The theory used is the technology acceptance model or tam theory as a theoretical reference for research. This type of research is quantitative with probability sampling and simple random sampling techniques using survey or questionnaire methods for 180 respondents. Then the analysis tool used was SmartPLS 4 software. The results of this research found that financial literacy had an influence on the decision to use QRIS among the people of Bengkulu City. Apart from that, the perception of benefits also influences the people of Bengkulu city in deciding to use QRIS as a payment method. Keywords: financial literacy, ease of use, benefits of use, use of QRIS
Evaluation Of The Implementation Of Otoritas Jasa Kuangan’s Anti-Fraud Strategy In Non-Bank Companies (A Case Study Of PT Medion Farma Jaya) Firlyana Mentari; Fariz Afristya
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.v7i3.9489

Abstract

PT Medion Farma Jaya is the largest animal husbandry company in Indonesia. The fast and continuous growth of PT Medion sees that various cases of fraud have been revealed, which has prompted PT Medion to develop its own anti-fraud strategy based on Copy of the Otoritas Jasa Keuangan’s Regulation of the Republic of Indonesia Number 39/POJK/03/2019 concerning the Implementation of Anti-Fraud Strategies for Commercial Banks. This research aims to determine and evaluate the implementation of anti-fraud strategies published by Bank Indonesia in a non-bank company. This research is a qualitative case study research and is assisted by NVivo 12 software. The data collection technique is through interviews with samples selected using the purposive sampling method and with the company’s documents. The research results show that the anti-fraud strategy published by Bank Indonesia is pretty effective when implemented in non-bank companies with a little modification, but in PT Medion Farma Jaya, it still needs to be improved.
Analisis Faktor-Faktor Yang Mempengaruhi Semangat Kerja Karyawan Generasi Milenial Pada Perusahaan Ekspedisi Yuyu Ruhayu
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.v7i3.9491

Abstract

This research aims to determine and analyze factors that can influence the work spirit of millennial generation employees at expedition companies. The research method used is analysis in the form of mix methods which can be carried out through gradual quantitative-qualitative analysis, namely quantitative data analysis followed by collecting qualitative data analysis. The results of this research show that the most dominant factors influencing the work spirit of millennial generation employees are work environment factors 92%, organization 88%, compensation and benefits 85%, and leadership style 83%. Keywords: Human Resources, Employee Morale, and Millennial Generation
The Effect Of Macroeconomic, Institutional And Corruption Variables On FDI In Asean Countries Nurul Azizah Az Zakiyyah; Firsty Ramadhona Amalia Lubis; Rintan Nuzul Ainy
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.v7i3.9498

Abstract

The majority of ASEAN members are categorized as developing countries. One of the biggest challenges that developing countries face is economic development. To support economic development, substantial funding is required. One source of funding that can be used is investment in the form of Foreign Direct Invest-ment (FDI), which is a solution to overcome the limitations of domestic capital. The purpose of this study is to identify variables that influence foreign investment in the form of FDI in seven ASEAN countries (Singapore, Indonesia, Malaysia, Thailand, Brunei Darussalam, Vietnam, and the Philippines). The factors studied include macro variables consisting of Gross Domestic Product (GDP), Trade Openness and Inflation, institutional variables consisting of Political Stability and Absence of Violence / Terrorism, Government effectiveness, and corruption level variables measured by the Corruption Perceptions Index (CPI). The analysis method used in this research is panel data regression analysis. The results of the analysis with the best model in the form of a fixed effect model show that the variables of GDP, Trade Openness, Government Effectiveness, and Corruption Perception Index have a significant positive effect on FDI in ASEAN countries, the Inflation variable has a significant negative effect, while Political Stability and Absence of Violence of Terrorism have no effect on FDI flows in ASEAN countries. Keywords: Macroeconomic, Institutional, Corruption, FDI, ASEAN ABSTRAK Mayoritas anggota ASEAN dikategorikan sebagai negara berkembang. Salah satu tantangan paling besar yang diwaspadai oleh negara yang sedang berkembang adalah dalam hal pembangunan ekonomi. Untuk mendukung pembangunan ekonomi, diperlukan pendanaan yang substansial. Salah satu sumber pendanaanyang dapat digunakan adalah investasi dalam bentuk Foreign Direct Investment (FDI), yang merupakan solusi untuk mengatasi keterbatasan modal domestik. Tujuan dari penelitian ini adalah untuk mengidentifikasi variabel yang memengaruhi investasi asing dalam bentuk FDI di tujuh negara ASEAN (Singapura, Indonesia, Malaysia, Thailand, Brunei Darussalam, Vietnam, dan Filipina). Faktor-faktor yang diteliti meliputi variable makro yang terdiri dari Produk Domestik Bruto (PDB), Keterbukaan Perdagangan dan Inflasi, variabel kelembagaan yang terdiri dari Political Stability and Absence of Violence/ Terrorism, Government effectiveness, serta variabel tingkat korupsi yang diukur dengan Corruption Perceptions Index (CPI). Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel. Hasil analisis dengan model terbaik berupa fixed effect model menunjukkan bahwa variabel GDP,Trade Openness, Goverment Effectiveness, dan Coruption Perception Index berpengaruh positif signifikan terhadap FDI di negara ASEAN, variabel Inflasi memiliki pengaruh negatif signifikan, sementara Political Stability and Absence Of Violence of Terrorism tidak memiliki pengaruh terhadap aliran FDI pada negara ASEAN
Analisis Penerimaan Nilai Melalui Kepuasan Pelanggan Terhadap Niat Penggunaan Secara Berkelanjutan Mobile Payment Muhammad Madsum Abdullah; Asep M Ramdan; Erry Sunarya
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.v7i3.9518

Abstract

This study aims to analyze the effect of value received on interest in sustainable use through customer satisfaction of mobile payment users (ovo) on students of Muhammadiyah University of Sukabumi. The study used primary data collected by distributing questionnaires via google-form to students of Muhammadiyah University of Sukabumi who used the ovo payment application as many as 358 samples determined by the cluster sampling method. The analysis technique used is path analysis with Spss 22 software with a significance level of 5%. The results obtained are the value received has a direct effect on customer satisfaction, the value received has no direct effect on sustainable use, customer satisfaction has a direct effect on sustainable use, and the value received indirectly affects sustainable use through customer satisfaction. The expected implication of this research is to improve the quality of value provided to customers in order to increase customer satisfaction which will encourage interest in sustainable use of ovo payment products/services. Keywords: Value received, customer satisfaction, sustainable use
Analisis Kinerja Keuangan BMT Al-Ittihat Pekanbaru Masnur Masnur; Wiwik Anggraini; Rasya Kinaya
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.v7i3.9544

Abstract

BMT financial performance is a description of the financial condition of a BMT which is analyzed using financial analysis tools, so that it can be known about the good and bad financial condition of a company which reflects work performance in a certain period. Good financial performance can be assessed from the results of analysis that obtain performance in accordance with established standards. The resulting problem formulation is how the financial performance of BMT AL-Ittihad Pekanbaru increases its revenue. The analytical method used is a quantitative descriptive method, percentage, namely by explaining existing data which is then processed and produces results in the form of a presentation. The ratio analysis used in measuring finances is the carren ratio, asset turnover, net profit margin and rate of return, investment (ROI). The overall analysis carried out produces stable ratio figures. Financial performance that occurs in BMT Al-Ittihad Pekanbaru's income quite stable in terms of cost efficiency because if operational expenditure (costs) increase then income increases and conversely if operational expenditure (costs) decrease then income decreases. The research results show that the remaining business results are obtained from income minus operational expenses (costs). The stability of the remaining business results of BMT Al-Ittihad Pekanbaru is proven to increase every year, meaning that BMT Al-Ittihad Pekanbaru's income every year is always greater than expenses.The remaining business results for the last five years can also be maintained in stability, such as in 2018 the net profit obtained was relatively large compared to 2019 but accompanied by small costs so that the profit generated was also relatively stable In 2019, the remaining operating results decreased from 2018 by 0.44%, but coupled with an increase in costs, the profits generated were also relatively stable. In 2020, the remaining operating results increased by 0.43%, but coupled with the increase in costs, the profits generated were also relatively stable. In 2021, net profit decreased by 0.23%, coupled with an increase in costs, the resulting profit was also relatively stable. In 2021 it will decrease again and increase to 0.42% Keywords: Carren Ratio, Asset Turn Over, Net Profir Margin dan Rate of Return Invesment (ROI).
Pengaruh Deferred Tax Dan Tingkat Utang Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar Di Indeks Sri-Kehati 2021-2023 Daniel Luther Somopawiro; Lorina Siregar Sudjiman; Riky Sai Maruli
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.v7i3.9561

Abstract

The aim of this research is to find the effect of deferred taxes and debt ratios on tax avoidance in companies listed on the SRI-KEHATI Index on the Indonesia Stock Exchange throughout the period 2021 to 2023. This research uses descriptive methodology with a quantitative approach. This research data comes from secondary data sources, specifically obtained from www.idx.com. The study encompasses a population of 25 companies, selected through purposive sampling methodology, This leads to the selection of a sample comprising 20 companies observed over a span of three years period (2021-2023) with 60 qualifying data points. Data analysis employs Utilizing descriptive statistical tests in conjunction with classical assumption tests, the study employs multiple linear regression analysis, Conducting hypothesis testing through the utilization of F and t tests, along with determination coefficient assessments.The findings from this study suggest that, in partial (t) terms, the Deferred Tax variable does not exert a statistically significant impact on tax avoidance. Furthermore, The Debt Ratio variable does not show any influence on Tax Avoidance. Simultaneously (F), both Deferred Taxes and Debt Levels together do not have a statistically significant effect on tax avoidance in companies listed on the SRI-KEHATI index. Keywords: deferred tax, debt ratio, tax avoidance
Analisis Financial Distress pada Perusahaan Tambang Batubara pada Tahun 2016 – 2022 dengan Struktur Modal Sebagai Variabel Intervening Muhamad Dzikri Pratama Akmaludin; Ferikawita M. Sembiring
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.v7i3.9577

Abstract

Purpose of this research is to examine whether the coal companies that registered at Indonesian Stock Exchange is under distress condition or notand also to analyze the factors that affecting it. Variables used in this research were Return on Asset (ROA), Current Ratio (CR), Total Asset Turnover (TATO) and Cash Flow Operation and Capital Structure respectively as Intervening Variable. The research concluded using 22 sample of coal companies that registered under Indonesian Stock Exchange. The result of this research yielded that Return on Asset, Current Ratio and Total Asset Turnover affecting Financial Distress. Total Asset Turnover affecting Capital Structure and Total Asset Turnover able to mediate the independent variable and its dependent variable thus and indirectly Current Ratio and Total Asset Turnover affecting Financial Distress through Capital Structure. Keywords: Financial Distress, Capital Structure, ROA, Current Ratio, Total Asset Turnover

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