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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, Solvabilitas, Opini Audit Dan Ukuran Kantor Akuntan Publik Terhadap Audit Delay Pada Perusahaan Sub Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022 Nafa Dwi Ananda; Tasya Tasya; Santi Laura Ursula Sinaga; Arie Pratania Putri; Alisastra Dason Silalahi
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.v7i3.9506

Abstract

The purpose of this study/research is to distinguish how profitability, solvency, audit opinion, and public accounting firm size are symptomatic/affected by audit delay in pharmaceutical sub-sector organizations listed on the Indonesia Stock Exchange in 2019-2022. This deep dive into research includes quantitative techniques using purposive testing to address specific examples. The exploratory test included 36 perceptions of pharmaceutical sub-sector organizations listed on the Indonesia Stock Exchange. In this research, E-views model/type 12 programming was used. In the research examination conducted, it is seen that individually/partially, profitability has a relevant impact on audit delay. However, the solvency factor, audit opinion and the size of the public accounting firm individually/partially, profitability has no impact on audit delay factors. Other research in groups / simultaneously, profitability, solvency, audit opinion, and the size of the public accounting firm have a relevant impact on audit delay factors. Keywords: Profitability, Solvency, Audit Opinion, Public Accounting Firm Size, Audit Delay
Pengaruh Citra Merek (Brand Image) Dan Kepercayaan Merek (Brand Trust) Terhadap Loyalitas Merek (Brand Loyalty) Pada Perusahaan JNE Di Ujungbatu, Riau Fernando Cornelius Sitohang; Judith Tagal Gallena Sinaga; Jhon Rinendy
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.v7i3.9510

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh citra merek (brand image) dan kepercayaan merek (brand trust) terhadap loyalitas merek (brand loyalty), dengan harapan dapat memberikan rekomendasi bagi JNE Ujungbatu Riau dalam meningkatkan loyalitasnya pelanggan. Penelitian menggunakan survey kuesioner yang disebarkan kepada 150 responden yang merupakan pelanggan dari JNE Ujungbatu. Data diuji dengan statistik deskriptif, uji-t, uji-F, uji heterokedastisitas, uji regresi linear berganda, dan uji koefisien determinasi. Hasil penelitian menunjukkan bahwa brand image dan brand trust berpengaruh signifikan secara parsial, maupun secara simultan terhadap brand loyalty pelanggan JNE. Dengan kata lain, kesetian pelanggan perusahaan jasa kurir JNE ditentukan oleh kesan yang dimiliki oleh pelanggan terhadap merek JNE dan kepercayaan konsumen untuk mengandalkan mereka JNE untuk memenuhi kebutuhan layanan jasa kurir. Kata Kunci: brand image, brand trust, brand loyalty
Analisis Kinerja Keuangan Menggunakan Pendekatan Value For Money Pada PT Perkebunan Nusantara VIII Martha Nditra Maya; Suryanto Suryanto
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.v7i5.9530

Abstract

PT Perkebunan Nusantara VIII dalam laporan keuangan menganggarkan kerugian untuk setiap periodenya. Maka atas segala aktivitas operasional yang berhubungan dengan kegiatan usaha komoditi perkebunan menimbulkan pencatatan kerugian tersebut perlu dilakukan evaluasi kinerja karena penggunaan anggaran serta perlu adanya umpan balik atas kegagalan pencapaian guna dilakukan perbaikan strategi di masa yang akan datang. Penelitian yang dilakukan bertujuan untuk mengukur kinerja keuangan PT Perkebunan Nusantara VIII pada periode 2016-2022. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan teknik analisis deskriptif, menggunakan pendekatan value for money yang menghitung Tingkat Ekonomis, Tingkat Efisien, dan Tingkat Efektif. Jenis data yang digunakan adalah data kuantitatif diperoleh melalui studi dokumen berupa Laporan Manajemen dan RKAP periode 2016-2022. Berdasarkan hasil perhitungan diperoleh hasil jika kinerja keuangan PT Perkebunan Nusantara VIII periode 2016-2022 pada tingkat ekonomis menunjukkan nilai 90% memenuhi kriteria ekonomis, pada tingkat efisien menunjukkan nilai 93% memenuhi kriteria efisien, dan pada tingkat efektif menunjukkan nilai 95% tidak memenuhi kriteria efektivitas.
THE INFLUENCE OF PRICE PERCEPTION, SOCIAL MEDIA AND BRAND IMAGE ON REPURCHASE DECISIONS THROUGH CUSTOMER SATISFACTION INDOMIE GORENG ORIGINAL INSTANT NOODLES 84g AT TRIWIJAYA KEDAUNG STORE Raden Mochammad Aldina Suryana; Rahayu Lestari
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.v7i4.9546

Abstract

This study aims to analyze the effect of price perceptions, Social Media, and Brand Image on Repurchase Decisions for Indomie Goreng Original 84g instant noodles at Triwijaya Kedaung Store, either directly or indirectly through Customer Satisfaction. The method used is quantitative with purposive sampling technique to determine a sample of 176 respondents. Data analysis using Structural Equation Modeling (SEM) with the AMOS Version 24 application. The study shows that price perception (p-value = 0.000) and Social Media (p-value = 0.000) have a significant positive effect on Customer Satisfaction, as well as Brand Image (p-value = 0.039). On Repurchase Decision, price perception has no significant effect (p-value=0.116), but Social Media (p-value=0.024) and Brand Image (p-value=0.018) have a significant positive effect. Customer satisfaction (p-value=0.006) has a significant positive effect on Repurchase Decisions. Indirectly through Customer Satisfaction, price perception (p-value=0.016) and Social Media (p-value=0.013) have a significant positive effect on Repurchase Decisions, not with Brand Image (p-value=0.108).
Desain Desa Wisata Keris Aeng Tong-Tong Bersertifikasi Halal Dalam Perspektif Maqashid Syariah Naila Tsawaba; Ach. Fawaid As'ad; Mohamad Djasuli
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.v7i4.9547

Abstract

Tujuan penelitian ini untuk menelaah desain desa wisata keris Aeng Tong-Tong bersertifikasi halal dalam perspektif maqashid syariah. Metode penelitian ini menggunakan pendekatan kualitatif studi kasus configurative-ideographic studies. Hasil penelitian ini menunjukan bahwa Desa Aeng Tong-Tong, Kabupaten Sumenep terkenal dengan desa wisata keris yang menjadi salah satu warisan budaya tradisional yang masih di rawat hingga saat ini. Proses pembuatan dan pemeliharaan keris diperlukan keahlian artistik khusus, serta satu kesatuan pikiran dan penjiwaan mendalam untuk meneladani dan meneruskan ke-mpu-an secara turun temurun. Jiwa seorang mpu di era kiwari tidak lagi berpatron pada keris yang memiliki kekuatan magis ataupun supranatural, namun lebih pada penuangan filosofi jiwa dan pikiran yang tertuang dalam keris berdasar pada makna motif dan bentuknya yang bernilai estetika tinggi. Modal budaya keris yang tidak bertentangan dengan syariah islam berpotensi menjadi desa wisata keris bersertifikasi halal. Eksistensi tradisi budaya dan religiusitasnya sebagai nilai seni yang berdampak pada perkembangan pariwisata dan ekonomi lokal selaras dengan nilai maqashid syariah.
The Effect of Institusional Ownership, Managerial Ownership, Profitability and Audit Quality on Tax Agressivity Muhammad Zaid Al Fikri; Herlin Tundjung Setijaningsih
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.v7i3.9567

Abstract

The purpose of this study is to analyze the causality relationship, which explains the independent variables consisting of institutional ownership, managerial ownership, profitability and audit quality against the dependent variable of tax aggressiveness. The data analysis of this research is quantitative analysis and uses Eviews software. EViews is software used for statistical analysis and econometrics. EViews allows users to process data, test hypotheses, and create statistical models for data analysis. EViews methods include the use of time series and cross-sectional data to perform regression analysis, multivariate analysis, causality testing, and data stationary testing. EViews can also be used to design, test, and estimate econometric models such as linear regression models, autoregressive models, and mobile autoregressive models. The results of this study show that the pattern of data that has been collected and the results of testing that has been carried out using Eviews 12 with the panel data regression analysis method show that first, institutional ownership has a negative and significant effect on tax aggressiveness. Second, managerial ownership has a significant negative effect on tax aggressiveness. Third, profitability has a significantly positive effect on tax aggressiveness. Fourth, audit quality has a significant negative effect on tax aggressiveness. Keywords: institutional ownership, managerial ownership, profitability and quality checks on tax aggressiveness
Pengaruh Customer Experience Dan Personalisasi Artificial Intelligence (AI) Terhadap Loyalitas Konsumen E-Commerce Shopee Di Surabaya Widyana Dini Maylinda; Sonja Andarini
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.v7i3.9569

Abstract

Transformasi digital pada aktivitas bisnis mendorong banyak munculnya e-commerce salah satunya adalah Shopee, e-commerce populer dan banyak diminati di Indonesia. Tujuan penelitian ini yaitu guna menganalisis pengaruh Customer Experience dan Personalisasi Artificial Intelligence (AI) terhadap Loyalitas Konsumen e-commerce Shopee di Surabaya. Jenis penelitian ini yaitu kuantitatif dengan metode eksplanatori dan pengukuran variabel dilakukan dengan menggunakan skala likert. Konsumen Shopee usia 18-28 tahun yang berdomisili di Surabaya dan pernah mengunduh, menggunakan serta berbelanja di aplikasi Shopee adalah responden penelitian ini. Teknik penarikan sampel yang pada penelitian ini yaitu non-probability sampling dengan pendekatan purposive sampling dan didapatkan jumlah sampel sebanyak 204 responden dengan menggunakan rumus Slovin. Pengumpulan data pada penelitian ini melalui kuisioner dan program IBM SPSS Statistics 25 digunakan untuk menganalisis serta melakukan uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linear berganda, uji t dan uji F. Hasil penelitian ini membuktikan bahwa secara parsial signifikan Customer Experience mempengaruhi Loyalitas Konsumen, secara parsial signifikan Personalisasi Artificial Intelligence (AI) mempengaruhi Loyalitas Konsumen, serta secara simultan signifikan Customer Experience dan Personalisasi Artificial Intelligence (AI) mempengaruhi Loyalitas Konsumen. Kata Kunci: Pengalaman Konsumen, Personalisasi Kecerdasan Buatan (AI), Loyalitas Konsumen
Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi Pada Idx High Dividend 20 Di Bursa Efek Indonesia Tahun 2018-2022 Nandi Baskoro Saputra; Elen Puspitasari
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.v7i3.9590

Abstract

This study aims to obtain empirical evidence and test the influence of leverage, liquidity, and profitability on firm value which is moderated by dividend policy on the IDX High Dividend on the Indonesia Stock Exchange 2018-2023. This study uses a quantitative approach. Using the purposive sampling method, 62 companies were selected to be used as samples. The analysis method in this research uses multiple regression analysis and moderated regression analysis for moderating variables. The results of this research indicate that leverage, and liquidity have no effect on firm value. Meanwhile, profitability has a significant effect on firm value. Dividend policy as a moderating variable is not able to moderate each independent variable on firm value. Keywords: Dividend policy, Firm Value, Leverage, Liquidity, Profitability
The Effect of Return On Equity and Current Ratio on Firm Value with Capital Structure as an Intervening Variable in Food And Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange for the Period 2017-2021 Anggita Rani Fauziah; Bertilia Lina Kusrina; Gatot Subiyakto; Ira Phajar Lestari
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.v7i3.9593

Abstract

A growing number of people are showing an interest in investing for the long haul by putting their money into the capital markets. The food and beverage industry is one of these that industry 4.0 has identified as a priority. With more and more companies joining the Indonesia Stock Exchange, it's getting harder for companies to stand out and attract investors by raising their company value. For the years 2017–2021, this research set out to examine the relationship between firm value, return on equity, current ratio, and capital structure among food and beverage companies traded on the Indonesia Stock Exchange. This study's sample was determined using a purposive sampling strategy utilising data from 10 different companies. The secondary data used in this study was sourced from the Indonesia Stock Exchange's website (www.idx.co.id) as well as from connected companies' official websites. The data is analysed using SPSS 25 software and a multiple linear regression analysis model, as well as path analysis. The findings indicate that Capital Structure is significantly impacted to a lesser extent by Return On Equity and Current Ratio. Firm Value is somewhat affected by Return On Equity, although it is unaffected by Current Ratio and Capital Structure. Return On Equity (ROE) has no mediating influence on business value via capital structure. In contrast, capital structure acts as an intervening variable in the current ratio, which has an indirect impact on firm value
Pengaruh Pengelolaan Kas Dan Penggunaan Teknologi Informasi Terhadap Kinerja Keuangan Organisasi Nirlaba (Studi Kasus Pada Gereja Masehi Advent Hari Ketujuh Di Indonesia) Budi Dharmadi; Ronny Buha Sihotang; Judith T. Gallena Sinaga
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.v7i4.9595

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh baik secara parsial dan simultan atas pengelolaan kas dengan proksi cash ratio dan penggunaan teknologi informasi dengan proksi public support ratio terhadap operating reserve rasio sebagai proksi dari kinerja keuangan organisasi nirlaba. Penelitian ini merupakan studi kasus pada Gereja Masehi Advent Hari Ketujuh di Indonesia dengan menggunakan pendekatan penelitian deskriptif kuantitatif. Data penelitian menggunakan data sekunder berupa laporan keuangan dari 10 kantor wilayah pelayanan Gereja Masehi Advent Hari Ketujuh di Indonesia Kawasan Barat periode 2011 – 2020. Teknik pengambilan sampel adalah menggunakan non probability, dengan teknik purposive sampling. Dan teknik analisa data yang dilakukan adalah analisa statistik deskriptif, analisa uji asumsi klasik dan analisa regresi berganda dengan menggunakan program SPSS versi 26 sebagai alat pengolahan data. Hasil penelitian menunjukan bahwa cash ratio secara parsial berpengaruh, sedangkan public support tidak berpengaruh terhadap operating reserve ratio sebagai analisa kinerja keuangan organisasi nirlaba, sedangkan secara simultan baik cash ratio dan public support tidak berpengaruh terhadap operating reserve rasio sebagai analisa kinerja keuangan organiasai nirlaba Gereja Masehi Advent Hari Ketujuh di Indonesia pada periode 2011 - 2020. Kata kunci: Pengelolaan Kas, Rasio Kas, Penggunaan Teknologi Informasi, Rasio Dukungan Publik, Kinerja Keuangan, Rasio Cadangan Operasi

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