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
4,250 Documents
<![CDATA[Dampak Pemahaman Kode Etik Profesi Akuntan Dan Idealisme Terhadap Persepsi Etika Mahasiswa Akuntansi : Peran Jender Sebagai Variabel Moderasi ]]>
<![CDATA[Elsa Septiana]]>;
<![CDATA[Suwandi Suwandi]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i4.10771
<![CDATA[Students as the nation's successors who are expected to contribute greatly in upholding the name of the country have a role to do the best, especially accounting students in disclosing the accountability of state financial reporting, starting from simulating the understanding of several ethics courses that have been given in college. The purpose of this study is to examine the effect of understanding the accountant's professional code of ethics and idealism on the ethical perceptions of accounting students with gender roles as moderating variables. In analyzing this research using quantitative methods with purposive sampling techniques to evaluate the population of accounting students in Gresik Regency and data collection was carried out through distributing online questionnaires using a Likert scale and tested using SEM PLS MGA techniques. From going through various test processes, the results showed that Gender managed to moderate the Accountant Professional Code of Ethics strongly on the Ethical Perceptions of Accountant Students. And the Accounting Professional Code of Ethics and Idealism have a positive effect on the Ethical Perceptions of Accounting Students. However, Gender did not succeed in moderating Idealism on the Ethical Perceptions of Accounting Students.]]>
<![CDATA[Pengaruh Self-Efficacy, Tekanan Waktu Auditor Terhadap Kualitas Audit Dengan Etika Profesi Sebagai Variabel Moderasi ]]>
<![CDATA[Lina Pratama]]>;
<![CDATA[Syaiful Syaiful]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i5.10772
<![CDATA[Auditing is an examination process that is carried out critically and systematically. In this process, the party conducting the audit must be independent of the financial statements. Companies really need auditor services, because auditors have an important role in preventing fraud. The profession of an auditor is an individual who focuses on auditing activities. They work to audit various financial-related reports from institutions, agencies, or companies. In carrying out the audit process, auditors always examine the financial data contained in the financial statements. This research is a quantitative study with a survey method conducted at the Surabaya Public Accounting Firm, involving auditors from 47 KAP offices. This study uses a Structural Equation Model (SEM) approach based on Partial Least Square (PLS) to test the relationship between variables. The table indicates that the self-efficacy variable has a significant effect on audit quality. In addition, auditor time pressure also has a significant effect on audit quality. However, the moderating variable of professional ethics cannot moderate the relationship between self-efficacy and auditor time pressure and audit quality significantly.]]>
<![CDATA[Analisis Pengaruh PAD, Pengeluaran Pemerintah, dan UMK Terhadap IPM di Kabupaten Mimika ]]>
<![CDATA[Petrus Aldoanus Jahang]]>;
<![CDATA[Febri Yanto Aristho Wenehen]]>;
<![CDATA[Arniati Tasik Rara]]>;
<![CDATA[Rulan L Manduapessy]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i4.10779
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh, pengeluaran pemerintah, pendapatan asli daerah, dan upah minimum kabupaten terhadap indeks pembangunan manusia di Kabupaten Mimika. Metode penelitian yang digunakan adalah asosiatif dengan menggunakan analisis regresi linear berganda. Data yang digunakan berasal dari sumber-sumber sekunder, yaitu data yang di publikasikan oleh BPS dan BAPENDA Kabupaten Mimika periode 2014 sampai 2023. Hasil dari penelitian ini menunjukan bahwa pengeluaran pemerintah tidak berpengaruh signifikan terhadap IPM, sedangkan pendapatan asli daerah dan upah minimum kabupaten berpengaruh signifikan terhadap IPM Kabupaten Mimika.]]>
<![CDATA[Pengaruh Program Diklat, Motivasi Kerja Dan Budaya Organisasi Terhadap Kinerja Pengurus Koperasi Simpan Pinjam Dan Pembiyaan Syariah (KSPPS) Di Jawa Timur ]]>
<![CDATA[Faris Ardian]]>;
<![CDATA[Nanik Kustiningsih]]>;
<![CDATA[Sri Rahayu]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i4.10790
<![CDATA[Penelitian ini bertujuan untuk menilai kinerja Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) di Jawa Timur, khususnya berfokus pada pengaruh pelatihan, motivasi kerja, dan budaya organisasi terhadap kinerja pengurus KSPPS untuk menemukan cara-cara meningkatkan efisiensi dan dampak ekonomi dari koperasi. Penelitian ini difokuskan pada 317 pengurus KSPPS di Jawa Timur, dengan menggunakan survei skala Likert 21 pertanyaan untuk menguji hipotesis penelitian melalui program SmartPLS versi 3 dengan metode resampling bootstrap untuk validasi. dengan metode resampling untuk validasi. Temuan dalam penelitian ini yaitu,pPelatihan berpengaruh positif terhadap kinerja, meskipun pengaruh ini tidak ditemukan secara statistik signifikan. Di sisi lain, motivasi dan budaya organisasi terbukti memiliki pengaruh positif dan positif dan signifikan terhadap kinerja. Keterbatasan Penelitian ini berfokus pada KSPPS yang beroperasi di Provinsi Jawa Timur Provinsi Jawa Timur.]]>
<![CDATA[Pengaruh Akuntabilitas , Transparasi Dan Efektifitas Pada Kinerja Di Dinas Pendidikan Gresik ]]>
<![CDATA[Masrur Hadi]]>;
<![CDATA[Kuswandi Kuswandi]]>;
<![CDATA[Sri Rahayu]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i4.10791
<![CDATA[Penelitian ini bertujuan untuk menganalisis bagaimana efektivitas manajemen, akuntabilitas, dan transparansi di Dinas Pendidikan Kabupaten Gresik dapat meningkatkan kualitas dan aksesibilitas pendidikan. Penelitian ini melibatkan 121 Aparatur Sipil Negara dari Dinas Pendidikan Pemerintah Kabupaten Gresik. Sampel sebanyak 30 orang dipilih dengan menggunakan rumus Slovin. SmartPLS versi 3 digunakan untuk pengujian hipotesis, dan menilai arah dan kekuatan pengaruh variabel. SmartPLS juga menggunakan nilai P untuk menentukan signifikansi pengaruh.Temuan dalam penelitan ini adalah Akuntabilitas dan efektivitas memiliki pengaruh positif yang tidak signifikan terhadap kinerja, sedangkan transparansi memiliki pengaruh positif dan signifikan terhadap kinerja. Penelitian ini berfokus pada aparatur sipil negara yang bekerja di Dinas Pendidikan Kabupaten Gresik.Untuk meningkatkan kinerja aparatur sipil negara, fokus pada akuntabilitas, transparansi, dan efektivitas melalui keterbukaan informasi, dan peningkatan kapasitas.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Manufaktur Pada Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Sebelum Dan Masa Pandemi Covid-19 ]]>
<![CDATA[Michael Oktorenos Pakpahan]]>;
<![CDATA[Riadi Riadi]]>;
<![CDATA[Lusiana Panjaitan]]>;
<![CDATA[Desy Astrid Anindya]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i4.10792
<![CDATA[Tujuan dari riset ini merupakan guna mempelajari bermacam variabel yang mempengaruhi seberapa cepat laporan keuangan diinformasikan oleh sektor industri aneka yang tercatat di BEI Sepanjang Periode 2019-2022 sebelum dan masa covid-19 Penyampaian laporan keuangan yang sesuai waktu sangat berarti guna memastikan kalau para pemangku kepentingan menerima data yang relevan serta pas waktu. Buat memperhitungkan pengaruh bermacam variabel pada ketepatan waktu pelaporan keuangan, riset peneliti memakai pendekatan kuantitatif yang memakai Metode analisis regresi logistik. Berikutnya, sampel sebanyak 93 perusahaan dikumpulkan lewat web BEI, www.idx.co.id, Riset ini Memakai Metode purposive sampling. SPSS 20 digunakan untuk menganalisis hasil riset yang memperlihatkan kalau reputasi KAP dan ukuran perusahaan mempengaruhi terhadap ketepatan waktu, sedangkan variabel lain, pergantian auditor dan komite audit, tidak mempengaruhi terhadap ketepatan waktu. Namun secara simultan diperoleh hasil bahwa komite audit, reputasi KAP, pergantian auditor, dan ukuran KAP terdapat pengaruh terhadap Ketepatan Waktu.]]>
<![CDATA[Pengaruh Literasi Keuangan, Sosial, Dan Gaya Hidup Terhadap Pengguna Aplikasi Pinjaman Online ]]>
<![CDATA[Salsabila Isnaini Putri]]>;
<![CDATA[Hero Priono]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i4.10795
<![CDATA[Penelitian ini bertujuan untuk mengetahui, menguji, dan membuktikan pengaruhliterasi keuangan, sosial, dan gaya hidup terhadap pengguna aplikasi pinjaman online.Penelitian ini menggunakan pendekatan kuantitatif. Metode analisis yang digunakan dalampenelitian ini adalah analisis regresi linear berganda dengan bantuan program SPSS. Populasidalam penelitian ini adalah pengguna aplikasi pinjaman online yang berada di Indonesia.Sampel dari penelitian ini adalah pengguna aplikasi pinjaman online yang ada di ProvinsiJawa Timur sebanyak 1.943.673 yang kemudian ditentukan menggunakan rumus Slovin,diperoleh sampel sebanyak 100 responden. Hipotesis diuji dengan metode analisis regresilinear berganda yang sebelumnya dilakukan uji kualitas data, uji normalitas, dan uji asumsiklasik dan uji hipotesis. Hasil penelitian menunjukkan bahwa sosial dan gaya hidup tidakberpengaruh terhadap pengguna aplikasi pinjaman online, sedangkan literasi keuanganberpengaruh terhadap pengguna aplikasi pinjaman online.]]>
<![CDATA[Inovasi Pajak Dalam Peningkatan Kepatuhan Wajib Pajak Di Indonesia ]]>
<![CDATA[Rebecca Evadine]]>;
<![CDATA[Dina Rosmaneliana]]>;
<![CDATA[Dumariani Silalahi]]>;
<![CDATA[Harlen Silalahi]]>;
<![CDATA[Berlin Barus]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i4.10797
<![CDATA[This study aims to provide an overview of the efforts by the Directorate General of Taxes in Indonesia, focusing on innovations in information technology aimed at enhancing taxpayer compliance to support sustainable national development and improve the welfare of the Indonesian people. The research employs a literature review method with a tax-innovative approach. The findings reveal that tax innovations have yielded two distinct effects on taxpayer compliance. While the tax amnesty did not significantly impact compliance, the implementation of electronic systems had a substantial positive effect. This research contributes valuable insights into the importance of analyzing the impact of tax innovations. The data and information used in this study are sourced from media publications, seminars, and books that are included in the data center of the Directorate General of Taxes in Indonesia.]]>
<![CDATA[Unlocking Financial Prosperity: The Power of Strategic Saving Habits ]]>
<![CDATA[Wayan Suryathi]]>;
<![CDATA[Andes Goutama]]>;
<![CDATA[Lioni Indrayani]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i4.10804
<![CDATA[This research investigates the intricate interplay between strategic saving habits, income level, financial planning, and financial prosperity among customers at KEB Hana Bank Bali. Utilizing a quantitative approach with 80 randomly sampled bank customers, the study employs path analysis and Smart PLS to analyze the direct and indirect effects of these variables. The findings reveal a significant positive association between strategic saving habits and financial prosperity, mediated by financial planning, highlighting the importance of disciplined saving behaviors and professional financial guidance in achieving financial well-being. While income level directly influences financial prosperity, its impact is not significantly mediated by financial planning in this context. These insights underscore the importance of promoting strategic saving habits and facilitating access to comprehensive financial planning resources across diverse income levels to empower individuals in achieving their financial goals and fostering long-term prosperity.]]>
<![CDATA[Komparasi Rasio Profitabilitas Dan Likuiditas 2021-2022 Pada Perusahaan Emiten Unggas ]]>
<![CDATA[Endhi Hermina Ayu]]>;
<![CDATA[Kristian Aldion Bramanto]]>;
<![CDATA[Sri Hermuningsih]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i4.10808
<![CDATA[This research aims to identify and analyze the differences in profitability and liquidity ratios between PT Charoen Pokphand Indonesia Tbk and PT Japfa Comfeed Indonesia Tbk as poultry issuer companies for the period of 2021-2022. The research method applied is descriptive-comparative, involving the comparison of financial data from both companies for the years 2021 and 2022. Data were obtained from the financial performance reports published on the official website of the Indonesia Stock Exchange. The analysis technique includes calculating profitability ratios such as Return on Assets (ROA) and Return on Equity (ROE), as well as liquidity ratios such as Current Ratio (CR) and Quick Ratio (QR). The analysis results show that PT Charoen Pokphand Indonesia Tbk has a higher ROA than PT Japfa Comfeed Indonesia Tbk, although there was a decrease from 2021 to 2022 for both companies. Meanwhile, the comparison of ROE indicates fluctuation in financial performance between the two companies during the observed period. The liquidity analysis shows that both companies have CR above 1, but experienced a decrease from 2021 to 2022, while QR increased from 2021 to 2022. The decrease in ROA and ROE indicates challenges in asset efficiency and the companies' ability to generate net profit, while the increase in QR suggests improvement in the companies' ability to meet short-term financial obligations]]>
