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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 Perputaran Kas, Total Asset Turnover, Debt To Equity Ratio, dan Current Ratio Terhadap Return on Asset Pada Perusahaan yang Terdaftar di Indeks LQ45 Bayu Wulandari; Irwanto Irwanto
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.v4i1.1464

Abstract

To be able to maintain survival, companies must have the ability to generate profits. This research purpose is to examine whether cash turnover, total asset turnover, debt to equity ratio, and current ratio have an effect on return on asset. The population in this study are companies listed in index LQ45. The sampling method used in this study was purposive sampling and obtained as many as 26 samples. The research method used in this research is descriptive analysis and multiple linear regression analysis. The result showed that in partial cash turnover has no effect and significant on return on asset, total asset turnover has effect and not significant on return on asset, debt to equity ratio has no effect and not significant on return on asset, and current ratio has no effect and significant on return on asset. Simultaneously cash turnover, total asset turnover, debt to equity ratio, and current ratio together has effect and not significant on return on asset. Keywords: Cash Turnover, Total Asset Turnover, Debt to Equity Ratio, Current Ratio, and Return on Asset
The Konsekuensi Penerapan Mix Promosi terhadap Kinerja Pemasaran Bisnis Mikro Kecil dan Menengah di Kabupaten Kampar, Provinsi Riau Samsurijal Hasan
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.v4i1.1477

Abstract

Small and Medium Enterprises is one of the priority programs from Indonesia government is to improve the regional and national economy. Since this industry become the backbone of a populist economic system that is not only intended to reduce the problem of inequality between income groups and between businesses, or alleviating poverty and employment. Unfortunately, Business competition is tight at this time is a challenge for businesses to remain in the global competition. Entrepreneurs who cannot meet consumer tastes will increasingly be left behind and businesses will not develop. Determining the effect of Promotion Mix on the Marketing Performance of Micro, Small and Medium Enterprises in Kampar District is the main objective of this study. The independent variable in this study is the promotion mix and the dependent variable is marketing performance. The analytical model used is a simple linear regression analysis. The number of samples in this study was 96 respondents. The sampling technique uses accidental sampling. Based on the results of the study it can be concluded that there is a significant effect of the promotion mix variable on the Marketing Performance of Micro, Small and Medium Enterprises in Kampar District. Promotional mix variables and marketing performance have a strong relationship with the promotion mix contribution to marketing performance are also quite high at 67.60% determined by promotional mix variables, while the remaining 32.40% is determined by other factors outside the model. It is recommended to MSME entrepreneurs in Kampar Regency, to increase product promotion so that MSME entrepreneurs maintain personal sales because they are most sought after by consumers, so that by increasing personal sales, it will improve the marketing performance of MSME entrepreneurs in Kampar Regency. Keywords: Promotion Mix, Marketing Performance, Small and Medium Micro Enterprise, Kampar
Pengaruh Net Profit Margin Return On Asset Dan Return On Equity Terhadap Harga Saham Anugrah Harika Putra; Nanu Hasanuh
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): 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.v4i2.1486

Abstract

This study aims to determine the effect of Net Proft Margin, Return On Assets, and Return On Equity Against the Stock Price of Companies in the Financial Services Subsector Listed on the Indonesia Stock Exchange in 2015-2018. This research has occurred a phenomenon and identification of a problem that is quite interesting. The data source used from this research is only secondary data. The selection of samples is based on the criteria and subsector companies of 17 financial institutions and samples taken by 8 companies using the purposive sampling method in the financial institutions subsector companies. This study uses the data analysis methods of classical assumptions and hypothesis testing. The results showed that partially Net Profit Margin and Return On Assets have a significant effect on Stock Prices and partially showed Return On Equity had no significant effect on Stock Prices. Simultaneously, Net Profit Margin, Return On Asset, and Return On Equity have a significant effect on stock price. Keywords : NPM, ROA, ROE, Stock Price
Pengaruh Biaya Operasi Dan Penjualan Terhadap Pengembalian Aset Pada Sub Sektor Perusahaan Manufaktur Makanan Dan Minuman Terdaftar Di BEI Periode 2015-2019 Cindy Luthfiyani Vinsalia; Nanu Hasanuh
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): 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.v4i2.1487

Abstract

This study aims to determine and examine the effect of operating costs and sales both partially and jointly on Return On Asset in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2019. The research population includes all food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sample was determined by purposive sampling. The data analysis technique in this research is descriptive verification. Hypothesis testing using multiple linear regression analysis model. This study uses the SPSS version 23 program to process data. The results showed that partially operational costs have a significant effect on return on assets, sales have no significant effect on return on assets. Meanwhile, simultaneously, operating costs and sales have a significant effect on return on assets. Keywords: Operational Costs, Sales, Return On Assets
Pengaruh Ukuran Komite Audit, Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Return On Assets (ROA) Celine Eriskha; Nanu Hasanuh
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): 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.v4i2.1488

Abstract

When observing the major financial problems that were revealed, the public questioned the performance of the big companies involved in this scandal, which contradicts the principles of Good Corporate Governance regarding accountability, equity, integrity, transparency and responsibility. This study aims to determine, test and explain the effect of the audit committee, managerial ownership, institutional ownership, on Return On Assets both partially and jointly in the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2014 to 2019. The sample was determined by purposive sampling. Data collection techniques using literature study and observation. The method used is multiple linear regression analysis. Based on the results of multiple linear analysis, it is found that Managerial ownership has a partial effect on ROA then Audit Committee Size and Institutional ownership partially have no effect on ROA, and simultaneously Audit Committee Size, Managerial Ownership and Institutional Ownership together have an effect on Return On Assets ( ROA). Keywords: Audit Committee, Managerial Ownership, Institutional and ROA
Pengaruh Capital Adequacy Ratio, Non Performing Loan dan Biaya Operasional Pendapatan Operasional Terhadap Return On Assets Nanin Diana Hediati; Nanu Hasanuh
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): 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.v4i2.1497

Abstract

This study aims to determine whether there is an effect of CAR, NPL, and BOPO on ROA at BJB Bank for the period 2011 to 2018.The data used in this study uses secondary data in the form of BJB Bank Quarterly Published Financial Reports for the period 2011 to 2018 published by the Authority. Financial Services (OJK). The sample used is one company, namely Bank BJB as the object of research. The method used in this research is quantitative method. Tools to analyze data using multiple linear regression analysis and hypothesis testing using the t test and f test. This study uses the SPSS version 26 program to process data. The results of the research simultaneously show that the variables CAR, NPL, and OEOI have an effect on ROA. The results of the study partially show that the CAR variable has a significant positive effect on ROA, then the NPL variable has a significant positive effect on ROA, and the BOPO variable has a significant negative effect on ROA. Keywords: Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Operational Cost of Operating Income (BOPO), Return On Assets (ROA).
Pengaruh Partisipasi Anggaran, Kejelasan Sasaran Anggaran, Desentralisasi, dan Akuntabilitas Publik terhadap Kinerja Manajerial Febdwi Suryani; Pujiono Pujiono
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.v4i1.1516

Abstract

This study aimed to analyze the effect of budget participation, clarity of budget targets, decentralization, and public accountability on managerial performance. Population of this research was 31 Regional Apparatus Organizations (OPD) in Pekanbaru City, there are officials at the head level, heads of offices / sections / fields / sub-services, secretaries, and heads of subsections / sub-sectors / sections of the secretariat, agencies, and officed. The data was collected by distributing questionnaires to 124 respondents, while the questionnaires that could be used were only 89 respondents. Data were analyzed using multiple linear analysis. The results of the analysis found that there is a significant influence between budget participation and managerial performance, there is no significant influence between the clarity of budget targets on managerial performance, there is a significant influence between decentralization and managerial performance, and there is no significant influence between public accountability on managerial performance. The result of testing the coefficient of determination of the hypothesis in this study was 50.3%, while the remaining 49.7% was influenced by other variables not included in this study. The value of t table in this study is 1.662, while the t value of the first hypothesis is -17,166> - 1,668, the second hypothesis is 20,107> 1,668, the third hypothesis is -2,481> -1,668, and the fourth hypothesis is -2,248> -1,668. Keywords: Managerial Performance, Budget Participation, Clarity of Budget Objectives, Decentralization, and Public Accountability.
Pengaruh Program "Yuk Nabung Saham" Terhadap Minat Investasi Pada Kelompok UKM di Kota Prabumulih Sumatera Selatan Zakaria Harahap
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.v4i1.1519

Abstract

Let's Save Stocks Against Investment Interest in SMEs Group in Prabumulih City, South Sumatra. The purpose of this study is to analyze the impact of the "Yuk Nabung Saham" program on investment interest in the SME group in Prabumulih City, South Sumatra. The research method used in this study using a survey method. By collecting primary data and secondary data. The selection of the research location was determined deliberately (purposive sampling) then the data obtained would be analyzed using the T test with simple linear regression. The population selection in this study was the UKM group in Prabumulih as many as 5,436 UKM, the method of determining the sample used was purposive sampling with the consideration of respondents who were influencers / deciders, with sampling using the Slovin Umar formula (2013), so the sample to be used in this study is as many as 98 respondents representing a randomly selected population. The results show that the value of the correlation coefficient and the coefficient of determination can be used to determine the proportion of the independent variables (X) in explaining the Y variable.The correlation coefficient of 0.827 indicates that there is a strong and unidirectional influence between saving stocks and investment interest in the Prabumulih City UKM group. . The coefficient of determination is 0.827 or 82.7%, the variation of saving stocks, which can explain the investment interest variable, while the remaining 13.7% is explained by other variables not examined in this study. Keywords: Saving Stocks and Investment Interest
Modal Sosial dan Inovasi Terhadap Kinerja Bisnis UMKM Syukri Hadi; Astri Ayu Purwati
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.v4i1.1522

Abstract

Banyak faktor yang dapat mempengaruhi peningkatan kinerja bisnis suatu usaha. Modal merupakan salah satu faktor yang sangat penting dalam menjalankan roda usaha.Namun,tidak semua modal yang diperlukan berupa modal material.Modal sosial merupakan modal yang sangat berpengaruh dalam dunia bisnis.Semakin luas modal sosial yang dimiliki maka akan meningkatkan kinerja usaha.Selain faktor modal sosial,inovasi juga menjadi salah satu faktor peningkatan perkembangan usaha.Inovasi diperlukan dalam menciptakan ide-ide baru yang dibutuhkan dalam mempertahankan roda usaha.Penciptaan inovasi dapat berupa inovasi terhadap produk,proses,pasar serta inovasi organisasi. Penelitian ini bertujuan untuk mengetahui pengaruh modal sosial dan inovasi terhadap Kinerja bisnis UMKM. Penelitian ini menggunakan variabel independen yaitu modal sosial dan inovasi sedangkan variabel dependen yaitu Kineja Bisnis.Sampel penelitian ini adalah pelaku usaha percetakan yang berlokasi di jalan Pangeran Hidayat Pekanbaru. Dan metode penarikan sample menggunakan teknik sensus artinya semua pelaku UMKM percetakan yang berada di jalan Pangeran Hidayat Pekanbaru menjadi sampel yang dikumpulkan melalui kuesioner dengan jumlah 60 responden. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dan pengujian hipotesis menggunakan uji t dan uji F. Hasil penelitian ini menunjukkan bahwa modal sosial dan inovasi secara parsial berpengaruh terhadap kinerja bisnis UMKM. Keywords: Modal Sosial,Inovasi, Kinerja Bisnis UMKM
Model Keterkaitan Nilai Perusahaan dan Return Saham Berbasis Rasio Keuangan Pada Industri Pulp dan Kertas Okalesa Okalesa; Onny Setiawan; Mimelientesa Irman; Ria Darmasari
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.v4i1.1531

Abstract

Seorang investor yang ingin melakukan investasi di pasar modal, tentunya mengharapkan return yang tinggi dengan risiko yang kecil. Sebelum melakukan investasi, investor akan memperhatikan bagaimana nilai suatu perusahaan di mata pasar. Namun, selain harga saham, nilai perusahaan maupun return saham dapat dipengaruhi oleh beberapa faktor yang salah satu diantaranya adalah kinerja keuangan perusahaan. Penelitian ini bertujuan untuk menguji pengaruh Current Ratio, Debt To Equity Ratio dan Return on Asset terhadap Nilai Perusahaan (Tobin’s Q) dan ReturnSaham. Sampel yang digunakan adalah perusahaan manufaktur sub sektor pulp dan kertas periode 2012-2017 yang terdaftar di Bursa Efek Indonesia dengan menggunakan teknik sampling purposive sampling. Teknik analisis data yang digunakan adalah analisis jalur menggunakan WarpPLS 4.0. Hasil pengujian hipotesis menunjukkan bahwa Current Ratio berpengaruh negatif signifikan terhadap Nilai Perusahaan dan berpengaruh positif tidak signifikan terhadap Return Saham. Debt to Equity Ratio berpengaruh negatif signifikan terhadap Nilai Perusahaan dan berpengaruh negatif tidak signifikan terhadap Return Saham. Return on Asset berpengaruh positif signifikan terhadap Nilai Perusahaan dan Return Saham. Sedangkan Nilai Perusahaan berpengaruh negatif signifikan terhadap Return Saham. Kata Kunci : Current Ratio, Debt to Equity Ratio, Return On Asset, Nilai Perusahaan, Tobin’s Q, Return Saham, WarpPLS

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