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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 3,395 Documents
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Pengaruh Brand Awareness, Brand Image dan Brand Loyalty Terhadap Brand Equity Pada Pengguna Produk Nike di Kabupaten Tangerang Rudi Yacub
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i1.1240

Abstract

The sports industry has a very large potential income and is followed by the enthusiasm of the community to exercise, which is an opportunity for entrepreneurs in the sports equipment industry. The objectives of this study are: First, to explore the effects of brand awareness on brand equity. Second, to explore the effect of brand image on brand equity. Third, explore brand loyalty to brand equity. The data collection method is convenience sampling. The research sample was collected from 160 respondents, who use Nike products in Tangerang Regency. The data analysis technique used in this study is multiple regression analysis through the Statistical Package for the Social Science computer program version 18. The results are: (1) brand awareness has a positive impact on brand equity; (2) brand image has a positive impact on brand equity; (3) Brand loyalty is the main impact on brand equity Keywords : Brand Awarness, Brand Image, Brand Loyalty, Brand Equity
Kinerja Keuangan Daerah Kabupaten / Kota Sebelum dan Setelah Pemekaran Daerah Sumatera Selatan Benta Palantama Putra; Retno Ulfayatun Hidayah
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i1.1319

Abstract

In line with the spirit of regional autonomy, regional performance is measured through the ability of the region to manage and manage its own households. This study aims to analyze the financial performance of district / city areas before and after the division of regions in southern Sumatra. This type of research used in this research is quantitative descriptive. The sampling technique used was purposive sampling with a number of 6 parent districts experiencing expansion in the South Sumatra region. Data were analyzed in this test using t test (paired t-test). The results of this study indicate that: 1) measured from the fiscal decentralization ratio there are differences in the financial performance of the district government before and after the division in South Sumatra Province because the Total Local Revenue (PAD) has increased after the division; 2) measured from the ratio of capital expenditure harmony there are differences in the financial performance of district governments before and after the division in South Sumatra Province because capital expenditure (development) has increased after the division; 3) measured from the growth ratio of PAD there is no difference in the financial performance of district governments before and after the division in South Sumatra Province because the Regional Original Revenue (PAD) has not changed; 4) measured from the ratio of regional financial dependency there is no difference in the financial performance of the district government before and after the division in South Sumatra Province because the transfer revenue with total regional income has not changed. Keywords : Financial Performance, Regional Expansion,
Analisis Partisipasi Masyarakat dalam Pembangunan Infrastruktur Jalan pada Program PNPM Herma Yunita; Dwi Yanti
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i1.1320

Abstract

Urban development from the past until now has always been an interesting theme discussed in development discussions, this is because the development of rural / urban villages is an integral as well as a central point of national development. The purpose of this study was to determine community participation in the development of road infrastructure through the PNPM Program in Kelurahan Ponorogo, Lubuklinggau Utara District II. This research is a survey research. The type of data used is primary data obtained from questionnaires, interviews, observations, documentation with the number of respondents 7 neighborhood units (RT) where to be taken are 2 KSM (self-help groups) in 2 RTs in Ponorogo Kelurahan, namely RT 1 and RT 2. The total population of the two Rt is 178 households. The sampling method used was purposive sampling by 50%, so the number of samples to be taken was as many as 89 people. Data analysis methods used are descriptive analysis and qualitative analysis. The results of this study indicate that (1) Participation of the community in the form of mind Ponorogo Village has been going very well, with a percentage of 86.6%. (2) The participation of workers by the community in the construction of road infrastructure is 77.5% with a good category. (3) Community participation in the form of expertise is 55.1% with a fairly good category, (4) Community participation in the form of goods is carried out voluntarily by 100% with a very good category (5) Participation in community money Ponorogo Kelurahan is basically non-existent, however more manifested in the form of consumption, such as providing coffee water, tea water and snacks during mutual assistance in the construction of infrastructure roads through the PNPM Program. Keywords: Community Participation, Road Infrastructure Development, PNPM, Village Ponorogo
Pengaruh Kepemimpinan dan Budaya Organisasi terhadap Kinerja Fasilitator pada Program Kota Tanpa Kumuh di Kota Lubuklinggau Wendy Syahputra; Maresta Dora
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i1.1322

Abstract

The relationship of these theories with the three variables under study in which a competent and good leadership owned by a leader can influence and guide the facilitator to improve performance in order to achieve the expected goals. The method used in this research is the Quantitative Method. The population in this study was all the Facilitators, the sample taken in this study was the taking of the entire population or a saturated sample of 42 people. The hypothesis can be said to be proven and tested its truth, so it can be concluded that the Leadership and Organizational Culture have a significant or partially significant effect on the performance of the Facilitators in the Office of the City without Slums Program. Furthermore, the existence of Organizational Culture which is given by the leader to the facilitator can have an impact on the working spirit of the facilitator on the work, so as to obtain the expected results. This has an impact or effect on improving the Facilitator's Performance. This result is proven by the hypothesis and research conducted by researchers in which all three variables get positive and significant results. Thus if Leadership and Organizational Culture are implemented effectively and efficiently, it can improve the Performance of Facilitators in the Slumless City Program Office. Keywords: Leadership, Organizational Culture, Performance Facilitator.
Peran Insentif dan Jaminan Sosial dalam Meningkatkan Prestasi Kerja Karyawan Pada PT. Gondari Media Pratama Padang Lenny Hasan; M. Yusri Syah Putra; Liza Zulbahri
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i1.1324

Abstract

There are several factors that affect employees at work, so that it gives an impact on work performance generated by employees, while the factors in the form of incentives and social security provided by the company. This study aims to determine the effect of incentives and social security on the work performance of employees of PT. Gondari Media Pratama Padang partially or simultaneously. The research method used is quantitative. The sampling technique used is saturated sampling, so the sample is 60 respondents. Data analysis techniques used are multiple linear regression, t test, F test and coefficient of determination. Based on the partial test results found that incentives and social security have a positive and significant effect on the work performance of employees of PT. Gondari Media Pratama Padang because the significant value <alpha (α) = 0.05. The results of testing together found that incentives and social security have a positive and significant effect on the work performance of PT. Gondari Media Pratama Padang because the significant value <alpha (α) = 0.05. Based on the test results the coefficient of determination is known as Adjusted R-Square value of 0.480, meaning that the ability of the incentive variable (X1) and social security (X2) explains work performance by only 48% while the remaining 52% is explained by other variables not used in this study. Keywords: Incentives, Social Security and Job Performance.
Pengaruh Struktur Kepemilikan, Likuiditas, Leverage, dan Aktivitas (TATO) Terhadap Financial Distress Perusahaan Industri Barang Konsumsi yang Terdapat Pada Bursa Efek Indonesia Yuriani Yuriani; Merry Merry; Jennie Jennie; Muhammad Ikhsan; Namira Ufrida Rahmi
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i1.1325

Abstract

Financial Distress is indicated as company’s financial decrease which can be caused by various circumstances. Identifying financial distress is important to do since financial distress that occurs continuously will lead to company failure. This research is useful to see the impact of Ownership Structure, Liquidity, Leverage, and Activity in predicting Financial Distress to the sector consumer goods companies listed in Indonesia Stock Exchange. The independent variable used is Ownership Structure, Current ratio, Debt ratio, and Activity (TATO). While the dependent variable used is Financial Distress. The sample in this research involve 27 companies was taken by Purposive Sampling technique by determining 3 criterias within a span of 5 years, so the amount of research data was obtained as many as 135. This study use quantitative research. The results of this research using multiple linear regression analysis concluded Ownership Structure, Liquidity, and Activity have positive impact on Financial Distress. While Leverage is the only variable whichhas no significant influence on Financial Distress. Keywords : Ownership Structure, Liquidity, Leverage, Activity, Financial Distress.
Analisis Pola Konsumsi Rumah Tangga Petani Kelapa Sawit di Kabupaten Labuhanbatu Zulkarnain Nasution; Khairul Rizal; Junita Lubis
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i1.1347

Abstract

The household is the smallest unit in society, so it can be said that household income means community income. This study aims to determine the determination of the variable income, economic activity, and household members, as well as differences in the location of residence to the consumption of oil palm farmers in Labuhanbatu Regency. The method used to analyze data with multiple linear regression models, by certifying in the Least Square Dummy Variable (LSDV) method. The estimation results found that all independent variables were positive and significantly influenced the amount of food consumption, on the contrary were negative and significant towards non-food consumption expenditure. The estimation results also found that the amount of consumption of various types of foodstuffs in urban communities was smaller than the food consumption of inland communities amounting to Rp.1,248,000. However, greater than the consumption of food for coastal communities is Rp. 1,323,800. While the amount of consumption expenditure for various types of non-food for urban communities is greater than non-food consumption for inland communities Rp.2,782,000. And also greater than non-food consumption of coastal communities, namely Rp. 3776 000. Variation in the ability of independent variables in explaining food consumption by 92.5 percent, and expenditure for non-food consumption by 87.4 percent. The model specification is very good with the model being free from violations of the classical assumptions of multicollinearity and heterokedastisitas. Keywords: Consumption, Income, Socio-economy, Oil palm Farmers
Pengaruh Current Ratio, Debt to Equity Ratio, Dan Return on Assets terhadap Kebijakan Deviden pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Enda Noviyanti Simorangkir; Teguh Hakim Prajoggi; Enzelina Enzelina; Edo Hasugian; Desy Desy
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i1.1348

Abstract

In investing capital an investor needs a company's financial statements that will help in making investment decisions. This study aims to analyze and test the effect of the current ratio, debt to equity ratio, return on assets on dividend payout ratios in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. The research method in this study uses a quantitative approach. There were 46 companies that were used as populations in this study and by using a purposive sampling technique 13 samples were also obtained. The data analysis testing method used is multiple linear regression analysis using the classic assumption test. The results of this study show that the current ratio, debt to equity ratio, and return on assets have a simultaneous effect on dividend policy on property and real estate companies listed on the IDX for the 2015-2017 period with a Fcount value of 4.309> Ftable of 2, 87. Partially the debt to equity ratio, return on assets has no effect on dividend policy while the current ratio partially has a positive effect on dividend policy. The results of the analysis of the coefficient of determination show the Adjusted R2 value of 0.207, meaning that the variation in the variable dividend payout ratio can be explained by variations in the current ratio variable, debt to equity ratio and return on assets by 20.7% while the remaining 70.3%, is described by other variables outside research. Keywords: Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA) and dividend policy
Pengaruh Debt to Equity Ratio,.Earning Per Share,.dan.Net Profit Margin Terhadap Harga Saham pada Industri Manufaktur Konsumsi Makanan dan Minuman Rafida Khairani; Muhammad Fikri Haikal; Siti Ramadhani; Nana Gustia; Febry Rizky Al Fadilla Sitompul
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i1.1349

Abstract

Manufacturing companies are considered to have promising developments because they can provide innovations that are well accepted by the market share. This research aims to find out the effect of DER, .EPS,. And NPM on share prices according to partial and simultaneous. The object of research is the food and beverage manufacturing industry listed on the Indonesia Stock Exchange in 2014-2018. The method of analysis used is the classical assumption test, such as 1. Normality test, heteroscedasticity test, autocorrelation test, multicollinearity test. 2. Multiple linear regression test and 3. Hypothesis testing using t-test, F-test, and the coefficient of determination (R2). The results of the research are partial DER..and..EPS does not have an impact on stock prices, while NPM has an impact on stock prices. According to DER, EPS and NPM simultaneously have an impact on stock prices. The coefficient of determination shows that 53.4% ​​of the stock price is influenced by the three independent variables. Keywords: Debt to Equity Ratio, Earning Per Share, Net Profit Margin, and Share Price
Evaluasi Penerimaan Kas Terhadap Pendapatan Pada PT.Suryagita Nusaraya Cargo Cabang Maumere Emilianus Eo Kutu Goo; Maria Nona Dince; Walter Obon; Magdalena Samosir; Yoseph Darius Purnama Rangga
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i1.1370

Abstract

An accounting information system is a collection of various resources, both human and equipment, which are specially designed to assist processing to convert financial data and other data into information. This study aims to determine whether the accounting information system for cash receipts for package delivery revenue at PT.Suryagita Nusaraya is adequate. The analytical method used is descriptive qualitative method. Research data obtained from interviews, observation and documentation. The results showed that the functions, documents, accounting records, and cash receipts accounting information system procedures were still inadequate. The existing functions are based on theory, but in carrying out their functions there is no separation of duties. The documents used are incomplete because the company did not make a packing slip. Accounting records and cash receipt procedures have been implemented properly. The results also show that the main elements of internal control that support the cash receipt process have not been implemented properly. Keywords: Accounting Information Systems, Cash Receipts

Page 13 of 340 | Total Record : 3395

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