Journal of Economic, Bussines and Accounting (COSTING)
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.
Articles
3,395 Documents
<![CDATA[Kebijakan Deviden Perusahaan Sektor Batu Bara di Masa Industry 4.0 ]]>
<![CDATA[Omi Pramiana]]>;
<![CDATA[Sugeng Suprapto]]>
<![CDATA[ COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v3i2.1175
<![CDATA[Maksud dilakukan penelitian ini untuk menguji apakah terdapat pengaruh tidak langsung likuiditas dan profitabilitas terhadap kebijakan deviden melalui laverage. Jenis data sekunder, metode pengumpulan data melalui dokumentasi. Sampel dalam penelitian ini adalah laporan keuangan perusahaan sector batu bara yang terdaftar di Bursa Efek Indonesia (BEI) sebanyak 90 laporan keuangan. Pengambilan sampel dengan metode purposive sampling. Analisis data menggunakan analisis jalur (Path Analys). Hasil penelitian menunjukkan bahwa terdapat hubungan negatif likuiditas terhadap laverage. Tidak terdapat hubungan profitabilitas terhadap laverage. Tidak terdapat hubungan likuiditas terhadap kebijakan deviden. Terdapat hubungan negatif profitabilitas terhadap kebijakan deviden. Terdapat pengaruh positif laverage terhadap kebijakan deviden. Terdapat hubungan tidak langsung langsung likuiditas terhadap kebijakan deviden melalui laverage. Variabel laverage merupakan intervening likuiditas terhadap kebijakan deviden. Terdapat hubungan tidak langsung langsung profitabilitas terhadap kebijakan deviden melalui laverage. Variabel laverage bukan merupakan intervening profitabilitas terhadap kebijakan deviden Kata Kunci: likuiditas, profitabilitas, laverage, kebijakan deviden]]>
<![CDATA[Implementasi Quality Function Deployment untuk Meningkatkan Kualitas Jasa Pendidikan di Universitas Islam Riau ]]>
<![CDATA[Suyadi Suyadi]]>;
<![CDATA[Hafidzah Nurjannah]]>
<![CDATA[ COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v3i2.1255
<![CDATA[Competition in higher education institutions requires that these universities must be able to compete with other universities, especially in terms of education services. Where services should be maximized in satisfying students so that our tertiary institutions can be the first choice for students who will continue their studies. The purpose of this study is to find out what attributes are needs and expectations needed by students so that students feel satisfied with the services provided by the university. The population in this study were all active students of the Islamic University of Riau, while the sample selection was performed using Simple Random Sampling techniques of 398 students. The techniques in analyzing the data used are, Kano Model and QFD. The results showed there were 27 attributes, there were 2 answers contained in the canoe model category, including 25 attributes included in the one-dimensional category and 2 attributes included in the attractive category. The quality is still unsatisfactory seen from the calculation of the value of GAP which has 21 negative gap values. From 27 quality attributes, there are 7 priority attributes that need to be improved and there are 10 technical responses that must be improved to meet student satisfaction. Keywords : Quality Function Deployment and Quality of Education Service]]>
<![CDATA[Strategi Peningkatan Daya Saing Kopi Liberika di Kabupaten Kepulauan Meranti ]]>
<![CDATA[Nurman Nurman]]>;
<![CDATA[Elfi Susanti]]>;
<![CDATA[Lintang Nur Agia]]>
<![CDATA[ COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v3i2.1277
<![CDATA[Marketing management is one of the main activities carried out by the company to maintain the sustainability of the company, to develop, and to make a profit. The purpose of this study is to compare the traditional marketing system that is already running with the marketing partnership formed in aspects of marketing channels, marketing practices and marketing efficiency. The analysis used in this research is to use marketing margins. The results of this study indicate that there are three marketing channels available in the liberika coffee industry in the Meranti islands. Marketing practices so far have not been used by farmers, this can be seen from the profit margin obtained by large traders amounting to 1.47%. And from the efficiency of liberika coffee marketing is far from efficient because it has to go through a long process before reaching the final consumer. Keywords: Marketing Channels, Marketing Management, competitiveness]]>
<![CDATA[Penerapan Biaya Standar Dalam Pengendalian Biaya Produksi ]]>
<![CDATA[Dewi Anggraini]]>;
<![CDATA[Yuli Nurhayati]]>
<![CDATA[ COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v4i1.1112
<![CDATA[This study aims to determine the control of production costs by applying standard costs in the Kerupuk Khas Malalo Industry of Lubuklinggau City. This research is a qualitative research. The data sources used are primary data sources and secondary data sources. The data collection techniques used were interviews, observation and documentation. The results showed that the Jangek Khas Malalo Crackers Industry in Lubuklinggau City experienced an unfavorable difference in purchasing raw materials, controlling labor costs had not been effective because of the increase in wage rates and the addition of one employee as well as controlling factory overhead costs as well. has not been effective because it does not perform calculations in accordance with the actual calculation. In conclusion, the Jangek Khas Malalo cracker industry in Lubuklinggau City has not controlled production costs properly in production activities and has experienced an unfavorable difference due to the increase in costs incurred in production activities. Keywords: Production Costs, Standard Costs, Control]]>
<![CDATA[Pengaruh Coaching dan Mentoring terhadap Perkembangan Umkm Fashion Serta Orientasi yang Dimediasi Kewirausahaan ]]>
<![CDATA[Sendy Zul Friandi]]>;
<![CDATA[Suwarto Suwarto]]>;
<![CDATA[Danang Rifai]]>
<![CDATA[ COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v4i1.1136
<![CDATA[Changes in the environment and market mechanisms that are so open, competitive, and market control are challenges that must be answered with a market orientation approach. The purpose of this study is: to examine the effect of coaching and mentoring on the development of Fashion Micro, Small and Medium Enterprises (MSMEs) in the capital's supporting areas. This research was conducted at MSME Fashion conducted by young men and women of the millennial generation. While the study population was reviewed at MSME Fashion in the Greater Tangerang area. The sample of this study consisted of 74 MSME Fashion Distros in Tangerang Regency, Tangerang City and South Tangerang City. The sampling technique is multistage sampling consisting of the first simple random sampling in order to determine the Greater Tangerang area that has MSME Fashion, the second is purposive sampling in order to determine the sample in each mapping area that has been determined as a member of the coaching and mentoring of the local entrepreneurship body, and the third is convenience sampling. The method used in determining the sample is based on respondents selected in stage two who are willing to attend. The statistical methods used by researchers are the Confirmatory Factor Analysis (CFA) Method for testing validity, the Cronbach Alpha Method for reliability testing, and the Baron and Kenny methods for hypothesis testing, statistical calculations are performed using the MINITAB application. In this study, researchers found a research result that showed that coaching and mentoring had a positive effect on the development of Fashion MSMEs and the Regional Entrepreneurship Agency played a positive role in mediating the development of MSMEs. Keywords: Coaching, Mentoring, Development of SMEs]]>
<![CDATA[Dampak Pengumuman Hasil Pemilu Presiden Republik Indonesia Tahun 2019 Terhadap Saham Indeks Idx30 ]]>
<![CDATA[sarah usman]]>;
<![CDATA[Devid Anggra Kurnia]]>;
<![CDATA[Dirarini Sudarwadi]]>
<![CDATA[ COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v4i1.1159
<![CDATA[This research examines the impact of the President and vice-Presidential 2019-2024 period election results against shares in the IDX30 index. The research aims to see the difference in the average trading volume activity shares between before and after the announcement. This research uses quantitative approaches with a comparative problem. The sample are all company shares included in the IDX30, actively traded and do not take corporate action at the time before and after the announcement of the President and Vice President. This research will compare the average trading volume acivity between before and after the announcement of the recapitulation results. Statistical testing is the Kolmogorov-Smirnov test, followed by a different test, the Paired Sample T-Test analysis test, the Wilcoxon Signed Rank analysis test. The result of the Wilcoxon signed rank test is 0.01 <0.05, which means the different trading volume activity is significant, the average is decrease. Investors are expected to consider buying shares after the announcement. This means that political events, namely the announcement of the recapitulation of the election of President and Vice President for the 2019-2024 period, affect the trading volume activity in the IDX30 index. For this reason, investors may consider buying shares after the announcement. Keywords: Political Event, Trading Volume Activity]]>
<![CDATA[Apakah Ukuran Perusahaan dan Kinerja Keuangan Mempengaruhi Perusahaan dalam Mengungkapkan Sustainability Report ? ]]>
<![CDATA[Dwi Indah Lestari]]>;
<![CDATA[Merta Noer Vadila]]>
<![CDATA[ COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v4i1.1172
<![CDATA[One way to increase corporate awareness and responsibility for the environment can be done through Sustainability reports. The purpose of this study is to analyze the effect of company size and financial performance on the disclosure of Sustainability Reports on non-financial sector companies listed on the Stock Exchange in 2017-2018 both partially and simultaneously. Company size is measured using total assets while financial performance is measured using the ratio of Return on Assets. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX) and uses an associative descriptive method with a quantitative approach. This research uses purposive sampling method. The results of this study indicate that both partially and simultaneously, company size and financial performance do not significantly influence the disclosure of Sustainability Report elements. Keywords : Sustainability Report, Companies’ size, Financial Performance]]>
<![CDATA[Analisis Efisiensi Pada Rencana Pengadaan dan Pengelolaan Gedung Menggunakan Metode Life Cycle Costing ]]>
<![CDATA[Aditia Setia Winartama]]>;
<![CDATA[Acwin Hendra Saputra]]>
<![CDATA[ COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v4i1.1173
<![CDATA[Politeknik Keuangan Negara STAN (PKN STAN) dalam merencanakan sumber daya yang dibutuhkan termasuk rencana pengadaan barang dan jasa perlu membuat perhitungan analisis mengenai pengadaan tersebut dengan tool yang komprehensif. Penelitian ini bertujuan untuk mensimulasikan proses perencanaan pengadaan barang/jasa juga dengan mempertimbangkan berbagai opsi pengadaan atas barang/jasa khususnya gedung yang dibutuhkan tersebut. Metode Life Cycle Cost (LCC) digunakan untuk melakukan penilaian atas biaya yang harus dikeluarkan dalam rencana pengadaan gedung PKN STAN. Dari hasil simulasi pengadaan gedung baru 8 lantai dengan luas bangunan 15.436 m2 disimpulkan bahwa bahwa alternatif pengadaan yang paling efisien adalah pengadaan gedung dengan nilai sesuai anggaran sebesar Rp163.074.565.498,00 dengan rencana pemeliharaan yang dilakukan secara in-house dengan biaya per tahun sebesar Rp491.503.208,00, estimasi biaya listrik sebesar Rp857.720.184,00 dan dilakukan pemanfaatan atas gedung tersebut yang menghasikan eatimasi pendapatan sebesar Rp189.400.657,00 per tahun dan pada akhir masa manfaat dilakukan penghapusan aset dengan biaya sebesar Rp689.777.500,00. Kata Kunci: Pengadaan Barang dan Jasa, Perencanaan Gedung, Life Cycle Costing]]>
<![CDATA[Analisa Expected Monetary Value Produksi Kapal Ikan Fiberglass Menggunakan Metode Decision Tree ]]>
<![CDATA[Romadhoni Romadhoni]]>;
<![CDATA[Nurhasanah Nurhasanah]]>
<![CDATA[ COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v4i1.1187
<![CDATA[To make decisions in the production of fiberglass vessels in traditional shipyards in Bengkalis Regency, it is necessary to carry out economic calculations using the Expected Monetary Value (EMV) method related to the production of fiberglass ships and wooden ships using the decision tree method. This is done to determine the chances of the producers succeeding or not with the development of fiberglass ship products, then some forecasting will be conducted on various possibilities that will occur. These possibilities will be formulated with a decision tree model so that producers will be able to decide whether the fiberglass ship product can be continued or only continue by running the old product, which is producing wooden ships. The results of this modeling can later become a reference for producers to look for further solutions if it turns out that after modeling new product results, the fiberglass ship has a greater chance of failure compared to its chances of success. Based on the results of modeling using the decision tree model, it is expected that the opportunity for producers to succeed with their new products, namely fiberglass ships, will be obtained. Keywords: EMV, Fiberglass, Decision Tree, economic]]>
<![CDATA[Serapan Tenaga Kerja Pada Budidaya Ikan Patin dalam Kolam di Kabupaten Banjar, Kalimantan Selatan ]]>
<![CDATA[Irma Febrianty]]>
<![CDATA[ COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v4i1.1209
<![CDATA[The difference in pond area owned by catfish cultivators will result in differences in pond management so that the wider the pond, the more manpower needed and the worker specifications required by the cultivators. The purpose of this research is to see the labor absorption in catfish culture in ponds, as well as the labor value according to the specifications of the type of work required. The data analysis method uses descriptive analysis for the amount of labor absorbed and Oppurtunity cost, namely what benefits the workforce gets in working in catfish farming. Labor absorption in catfish farming in ponds for large scale businesses requires permanent labor to maintain the pond. as many as 4 people and harvest labor also requires as many as 8 - 9 people. Medium-scale businesses require 1-3 permanent workers and 5-7 panensian workers, while small scale businesses do not require permanent workers to maintain the pond because they are guarded by themselves and require 5-6 harvest workers. The value of the labor resources absorbed in catfish culture in the pond is Rp. 436,608,000.00. Keywords: Labor, Cultivation, Catfish.]]>
