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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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Pengaruh Profitabilitas Terhadap Nilai Perusahaan Dengan Kebijakan Deviden Sebagai Variabel Intervening Lutfiyatul Izzah; Achmad Zaki
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.v7i3.9579

Abstract

This research examines dividend policy and company value and profitability. The population studied included 57 banking companies listed on the Indonesia Stock Exchange from 2018 to 2021. This research selected ten banks using purposive sampling. The SPSS version 24.0 program was used to conduct multiple linear regression studies. Based on the findings of this research, the value of a company increases in part by Profitability and Dividend Policy. Profitability growth increases company value but has little influence on dividend policy. Dividend policy reduces the impact of profitability on company value by 1.28 percent. Keywords: Company Value, Dividend Policy, Profitability
Faktor - Faktor Fundamental Terhadap Earning Per Share Pada Perusahaan Perbankan BUMN Fransisco Fransisco; Kelly Prasetyo; Surya Surya; Thomas Firdaus Hutahean; Saut Maruli Tua Pandiangan
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.v7i3.9591

Abstract

This study is to obtain a bachelor's degree in Accounting. The study was used to find knowledge about 4 fundamental elements, namely DER, ROE, PER & PBV on EPS of banks verified on the IDX from 2018-2021. This study has a population of BRI, BUMN, BMRI, BNI and BTN whose reports have been on the IDX since 2018-2021. using a saturated sampling technique sample of 64 covering 4x16 (quarterly). The data uses a purposive sampling method and is collected using a file study technique using legacy studies, namely searching files, books and others, then collecting it from the internet, which includes quarterly financial data from 2018-2021 on BUMN on the IDX. The report is related to DER, ROE, PER & PBV. whose data is on the IDX. Keywords: Fundamental,Earning Per Share,Banking
Analisis Determinan Pengeluaran Konsumsi Rumah Tangga di Thailand Nadia Veni Karina; Muhammad Sri Wahyudi Suliswanto
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.v7i3.9601

Abstract

Consumption plays an important role in a country's economic growth, making it the main focus of the government in designing economic policies. This study aims to analyze the factors that affect household consumption in Thailand. The research method used is Ordinary Least Square (OLS) to evaluate the impact of these variables on consumption. The results of the analysis show that Gross Domestic Product per capita, population, and consumption credit have a significant positive influence on household consumption in Thailand. On the other hand, interest rate has a negative, albeit insignificant, influence on household consumption. These findings provide important insights for policymakers in regulating the economic factors that influence household consumption behavior. By understanding these factors, the Thai government can design more effective policies to promote economic growth through stimulating household consumption. Keywords: HFCE, GDP Percapita, Population, Interest Rate, Consumption credit
Analisis Faktor Preferensi Milenial Bekerja Terhadap Pemilihan Hotel Lulu Lucyani
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.v7i4.4341

Abstract

Some millennials need a comfortable resting place for business trips. The purpose of this study is to analyze what factors influence millennial behavior towards their preferences for choosing hotels during business trips. This study uses a quantitative method with an EFA (Exploratory Factor Analysis) approach with secondary data and primary data stages referring to millennial preference behavior in choosing hotel recommendations. The results of the analysis of millennial behavior factors on preferences for choosing hotels when traveling on business, can show the recommendation of the millennial generation's choice of hotels for business travel needs which refers to millennial behavior towards preferences.
Determinan Pendapatan Asli Daerah Di Jawa Timur Pada Masa Covid-19 Gupita Gustiarni; Amir Hidayatulloh
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.v7i4.5987

Abstract

The aim of the study was to analyze the determinants of regional original income in East Java during the Covid-19 period. The population of this study is all city/district APBD realization data in Indonesia in 2020. Meanwhile, the research sample is data on city/district APBD realization in East Java. The data analysis technique of this study used multiple linear regression analysis. This study obtained the results that local revenue in East Java during the Covid-19 period was influenced by restaurant taxes and hotel taxes. However, the entertainment taxes did not affect local revenue in East Java during the Covid-19 pandemic. This is because in 2020, cinemas will stop operating.
Faktor yang Mempengaruhi Sikap dan Niat Warga Negara Indonesia untuk Menggunakan Open Government Data Sephia Ayu Permatasari; Diah Hari Suryaningrum
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (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.v7i4.6274

Abstract

Penelitian ini bertujuan untuk membahas pengaruh dari delapan faktor terhadap sikap warga negara terhadap open government dan government 2.0, dan apakah sikap ini mempengaruhi niat mereka untuk menggunakan Open Government Data di Indonesia, yang merupakan salah satu negara pendiri Open Government Partnership (OGP). Penelitian ini menggunakan metode kuantitatif memakai sumber data primer yang didapatkan dari penyebaran kuesioner. Populasi dalam penelitian ini adalah warga negara Indonesia. Peneliti mengambil sampel dengan menggunakan teknik purposive sampling. Sampel yang digunakan dalam penelitian ini sebanyak 292 sampel. Teknik yang dipakai untuk analisis data adalah partial least square. Hasil penelitian ini menunjukkan bahwa tiga faktor, yaitu kemudahan penggunaan, kegunaan, dan kompetensi internet memiliki pengaruh terhadap sikap warga negara terhadap open government dan government 2.0, dan sikap ini mempengaruhi niat warga untuk menggunakan Open Government Data (OGD). Hasil pada penelitian ini berkontribusi dengan memberikan informasi yang bermanfaat sehingga pembuat kebijakan pemerintah dapat mengarahkan inisiatif open government, mendidik warga tentang nilai dan kegunaan pemerintahan elektronik, dan lebih melibatkan masyarakat untuk berkontribusi dalam kontrol sosial.
Analisis Efektivitas Dan Kontribusi Dari Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Terhadap Pendapatan Asli (PAD) (Survei pada 35 Kabupaten dan Kota di Jawa Tengah Pada Tahun 2014-2018) Alifiya Sandyah Putri; Priyo Hari Adi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (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.v7i4.3312

Abstract

Wewenang pemerintah daerah dalam mengatur PBB-P2 diatur dalam Undang-undang Nomor 28 Tahun 2009 tentang pajak daerah dan retribusi daerah. Pemerintah mewajibkan per tahun 2014 agar semua kabupaten dan kota di Indonesia melaksanakan kewajibannya untuk mengatur PBB-P2. Pengalihan PBB-P2 dari pajak pusat menjadi pajak daerah ini guna meningkatkan otonomi daerah. Karena adanya pengalihan maka secara langsung menambah sektor penerimaan bagi PAD. PAD merupakan salah satu sektor penunjang belanja daerah, maka dari itu antara PBB-P2, PAD, dan belanja daerah saling terkait. Penelitian ini menggunakan 35 kabupaten dan kota di Jawa Tengah pada periode tahun 2014 – 2018. Tujuan dari penelitian ini adalah untuk mengetahui efektivitas dan kontribusi PBB-P2 terhadap PAD serta pengaruhnya terhadap belanja daerah setelah adanya pengalihan menjadi pajak daerah. Penelitian ini menggunakan data sekunder yang diperoleh dari Direktorat Jenderal Perimbangan Keuangan serta laporan daerah dalam angka. Keywords (Kata Kunci) : Efektivitas PBB-P2, Kontribusi PBB-P2, PAD, Belanja Daerah
The Pengaruh Content Marketing Terhadap Keputusan Pembelian Produk Fashion UMKM Kisa Gallery Donni Juni Priansa; Dinda Annisa
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.v7i3.7077

Abstract

The company's marketing strategy now incorporates social media, particularly for content marketing. This study investigates the impact of content marketing strategies on millennials' fashion purchasing decisions. Through an online survey, a quantitative approach was utilised in this investigation. This study's participants are customers of UMKM Kisa Gallery at Bandung. The data analysis method employs basic linear regression. This study determined that the effect of marketing content on fashion purchasing decisions was 0.646, and the R Square value was 0.411, indicating a classification of strong influence. This research implies that UMKM Kisa Gallery must improve marketing content through interesting, informative, and relevant content. UMKM Kisa Gallery must also design a more comprehensive and effective marketing strategy considering other factors influencing purchasing decisions.
Pengaruh Likuiditas, Leverage, Profitabilitas, Pertumbuhan Perusahaan Dan Kebijakan Dividen Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI Tahun 2019 – 2022) Rafly Muhammad Musthofa; Batara Daniel Bagana
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (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.v7i4.7084

Abstract

Penelitian ini bertujuan untuk menganalisis dan menguji faktor-faktor yang berpengaruh terhadap nilai perusahaan. Variabel yang digunakan pada penelitian ini adalah likuiditas, leverage, profitabilitas, pertumbuhan perusahaan dan kebijakan dividen. Populasi yang digunakan dalam penelitian ini merupakan perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2019-2022. Metode yang digunakan dalam pengambilan data adalah purposive sampling. Jumlah sampel yang digunakan sebanyak 41 perusahaan dan jumlah data yang digunakan sebanyak 164 data. Pada saat mengolah data, terdapat beberapa data perusahaan yang harus di outlier. Setelah dilakukan outlier, total sampel yang diperoleh sebanyak 94 data. Metode analisis data yang digunakan dalam penelitian ini adalah metode analisis kuantitatif. Hasil penelitian menunjukkan bahwa likuiditas dan kebijakan dividen berpengaruh positif terhadap nilai perusahaan. Leverage, profitabilitas, dan pertumbuhan perusahaan tidak berpengaruh terhadap nilai perusahaan. Kata Kunci: Likuiditas, Leverage, Profitabilitas, Pertumbuhan Perusahaan, Kebijakan Dividen, dan Nilai Perusahaan
Pengaruh Corporate Governance Terhadap Manajemen Laba Dengan Kualitas Audit Sebagai Variabel Moderasi Nofita Dwi Rustiyani; Maria Goreti Kentris Indarti
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (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.v7i4.7114

Abstract

Manajemen laba merupakan fenomena penting dalam lingkungan bisnis saat ini. Meskipun dapat memberikan manfaat jangka pendek, perusahaan harus mempertimbangkan konsekuensi jangka panjang bagi keberlanjutan dan nilai perusahaan. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh corporate governance terhadap manajemen laba dengan kualitas audit sebagai variabel moderasi. Penelitian ini menggunakan metode kuantitatif dan data sekunder dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2021. Metode purposive sampling digunakan untuk menentukan sampel penelitian. Setelah proses seleksi, terdapat 271 data yang memenuhi kriteria sampel yang ditentukan. Pengujian hipotesis dilakukan dengan menggunakan Moderated Regression Analysis (MRA). Hasil pengujian menunjukkan bahwa komite audit dan kualitas audit berpengaruh negatif terhadap manajemen laba, sedangkan komisaris independen tidak berpengaruh terhadap manajemen laba. Sedangkan pengujian efek moderasi menunjukkan bahwa kualitas audit tidak mampu memperkuat hubungan negatif antara komisaris independen dan komite audit terhadap manajemen laba. Dua variabel kontrol yaitu leverage dan ukuran perusahaan tidak berpengaruh terhadap manajemen laba. Kata kunci: manajemen laba, komisaris independen, komite audit, kualitas audit

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