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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 Current Ratio, Debt To Equity Ratio dan Return On Equity Terhadap Return Saham Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Abdurrohman Oman; Dwi Fitrianingsih; Anis Fuad Salam; Hurul Aeni
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.v4i2.1533

Abstract

This study aims to determine the influence of Current Ratio (CR) Debt to Equity Ratio (DER) and Return On Equity on Stock Returns either partially or simultaneously in Property and Real Estate Companies listed on the Indonesian Stock Exchange in the 2014-2018 period. This research uses descriptive statistical analysis research type with a quantitative approach. The population in this study amounted to 64 companies. This study uses financial statement data with time series for the last 5 years. Sampling in this study using purposive random sampling technique and obtained a sample of 15 companies. The results of the analysis using the t test and f test state that Current Ratio, Debt to Equity Ratio and Return On Equity have a significant effect on Stock Returns either partially or simultaneously. Keyword : Current Ratio, Debt to Equity Ratio and Return On Equity Against Stock Return
The Determinan Kinerja Keuangan Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Jusmarni Amir
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.v4i2.1544

Abstract

Stocks are currently a popular investment product among investors. Stocks that are of interest to investors are stocks that have a high selling value because the stock price is a very important factor to pay attention to and indicators are used to measure the welfare of shareholders. The higher the share price, the higher the value of the company and vice versa. However, investing in stocks in the capital market is also filled with an element of uncertainty or risk, this is because investors do not know with certainty the results they will get from their investments. Company specific financial information is one of the important internal company factors that can influence investors to invest. The research aims to analyse the effect of Capital Structure, liquidity, and profitability on stock price. Samples used in this study are food and beverage companies listed in the Indonesian Stock Exchange during 2016-2018 periods. Multiple linear regression method used to anlyse the effect of DER,CAR, and NPM on Stock Price. The results showed that DER and CAR have not significant effect on Stock Price. NPM have a significant effect on Stock Price. Keywords: Capital Structure, liquidity, Profitability, Stock Price
Pengaruh Belanja Modal, Pendapatan Asli Daerah, dan Dana Perimbagan Terhadap Kinerja Keuangan Novita Sari; Benny Rojeston Marnaek Nainggolan; Rosma Ariyanti Purba; Taruli Br Saragih; Wahy Banjarnahor
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.v4i1.1547

Abstract

The target of this inspection is to investigate the impact of Regional Capital Expenditures and Original Revenues and Balancing Funds on Financial Performance in North Sumatra Province. The technique used in this examination is by obtaining saturated sampling. This examination uses as many samples of 33 districts/cities was used and data were analyzed using the annual financial report (Annual Report) in North Sumatra for the period 2014-2017, which was found through the website www.bps.go.id. This examination wears a model the method of Multiple Linear Regression. Test classic assumptions and hypotheses using the F test and T-test with the SPSS program. The results show capital expenditure, original regional income, and balanced funds that were relevant to financial performance in North Sumatra Province in 2014-2017. Partially, Capital Expenditures and Regional Original Revenue has a relevant impact on Financial Performance. While the Balancing Fund has no significant impact on Financial Performance in North Sumatra Province in 2014-2017. Keywords: Capital Expenditures, Local Own Revenues, Balance Funds, Financial Performance.
Inovasi, Angka Kelahiran Perusahaan Serta Pengaruh Moderasi Aplikasi Paten Onny Setiawan; Okalesa Okalesa; Sarli Rahman; Ienne Yoseria Putri
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.v4i1.1548

Abstract

ABSTRACT Innovation is the foundation of a company's life. The purpose of this study is to understand the effect of innovation on the birth rate of enterprises by using macro data in a country. Data on the birth rate of a company is used to see the effectiveness of a country's innovation in increasing the number of entrepreneurs in its country. The results showed that of the 16 OECD member countries that became the study sample it was found that the innovation activities undertaken by these countries, especially R&D activities, were not proven to be effective and applicable in creating new businesses. Meanwhile, the patent application only helps in terms of changing the direction of its influence, which was negative to positive initially, but not proven statistically significant. Keyword : Innovation, R&D Expenditure, Number of Patent Applications, Birth Rate of Enterprises, OECD.
Potensi Pasar Modern Syariah dalam Pengembangan Ekonomi Masyarakat Kota Pekanbaru Muhammad Arif; Marina Zulfa; 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.v4i1.1549

Abstract

Perkembangan teknologi saat ini sangat berpengaruh bagi kehidupan sehari-hari masyarakat baik dari segi perekonomian, sosial maupun gaya hidup. Pasar modern syariah hadir adalah salah satunya untuk menjawab dari perubahan gaya hidup masyarakat di perkotaan. Tujuan penelitian ini untuk mengetahui potensi pasar modern syariah dan mengetahui strategi yang paling tepat pasar modern syariah dalam mengembangkan ekonomi masyarakat Pekanbaru. Data didapatkan dengan menyebarkan kuisioner kepada 384 orang responden. Teknik analisis data menggunakan analisis SWOT dilanjutkan dengan membuat matriks IFAS dan EFAS. Analisis strategi prioritas menggunakan Quantitative Strategy Planning Matrix (QSPM). Dari hasil analisis SWOT diketahui bahwa kekuatan lebih dominan daripada kelemahan dan peluang lebih dominan daripada ancaman. Dari hasil matriks IFAS diketahui bahwa terdapat nilai total yang lebih besar pengaruhnya dibandingkan dengan nilai matriks EFAS. Berdasarkan matriks IFAS dan EFAS dapat dikatakan bahwa Potensi Pasar Modern Syariah dalam Pengembangan Ekonomi Masyarakat Kota Pekanbaru masih berkembang dengan“baik” dan memerlukan inovasi yang kreatif. rdasarkan analisis QSPM, strategi prioritas pertama yang harus dilakukan adalah Meningkatkan kinerja system manajemen pasar modern Syariah, laporan keuangan terbuka dan pembinaan sumberdaya manusia. Strategi prioritas kedua adalah Melakukan terobosan baru dalam penjualan dengan membuat aplikasi online untuk pasar Syariah modern. Kata Kunci : Pasar Modern Syariah, SWOT, IFAS dan EFAS, QSPM.
Model Hubungan Peningkatan Kualitas Nilai Perusahaan Melalui Corporate Governance, Gender Direktur, Reputasi Audit Pada Perbankan Konvensional dan Perbankan Syariah di Indonesia Tahun 2013-2018 Suharti Suharti; Anton Anton; Irawati Irawati
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.v4i1.1552

Abstract

One important indicator factor for assessing the company's future prospects is to see the extent to which the company's profitability has grown. The purpose of this study was to determine the Relationship between Improving the Quality of Company Value through Corporate Governance, Gender Director, Audit Reputation in Conventional Banking and Islamic Banking in Indonesia 2013-2018. This research was conducted in listed companies that are members of the financial sector (Conventional and Sharia Banking) which are listed on the Indonesia Stock Exchange from 2013 to 2018 from 31 banking companies listed on the Indonesian stock exchange from a period of 6 years from 2013 to 2018. Methods used is purposive sampling, namely the technique of determining the sample with certain considerations. While the data analysis method using SEM and AMOS. The results of this study indicate that the Independent Board (Independent Board) does not have a significant positive effect on company performance and firm value (2) Gender Director (Female directorship) does not have a significant negative effect on company performance and firm value (3) Board Members (Managerial Board) ) has a significant positive effect on company performance; but Board Members (Managerial Board) do not have a significant positive effect on firm value. (4) Audit Reputation does not have a positive significant effect on company performance and firm value. Keywords: Audit Quality, Professional Accuracy, Competence, Ethics of Internal Auditors
Pengaruh Return On Asset, Return On Equity dan Net Profit Margin Terhadap Harga Saham Daniel Ramos Simbolon; Sri Suartini
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.v4i2.1556

Abstract

In an era of globalization like this, the growing public interest in automotive and components in Indonesia, companies should carry out better corporate governance to face competition. This study aims to examine the effect of ROA, ROE, and NPM on stock prices in automotive and component manufacturing companies listed on the IDX for the 2014-2019 period. Sampling using purposive sampling and obtained 5 automotive subsector companies and components from 13 automotive subsector companies and components as samples. So that the number of samples studied is 30 data for 6 years. The research method used is quantitative research methods with descriptive and verification approaches. Based on the results of research conducted by the author using SPSS 20, it can be concluded with the t test and f test, namely: ROA has a negative effect on stock prices, ROE has no effect on stock prices, NPM has a positive effect on stock prices. Simultaneously ROA, ROE and NPM have an effect on stock prices. Based on the determinant coefficient test, it was found that the independent variable affected the dependent by 55.7% and there were still 44.3% other factors outside the independent variable in this study. Keywords: ROA, ROE, NPM, Stock Price.
Pengaruh Capital Adequacy Ratio, Non Performing Loan dan Return On Asset Terhadap Penyaluran Kredit Dewanti Safitri; Asep Muslihat
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.v4i2.1581

Abstract

This study aims to determine whether there is an influence of capital adequacy ratio, non-performing loans, return on assets, lending. The effect of capital adequacy ratio financing on lending, the effect of non-performing loans on lending and the effect of return on assets on lending, and capital adequacy ratios, non-performing loans and return on assets on lending. 44 samples were taken from 2016 to 2019 with data on monthly capital adequacy ratios, non-performing loans, return on assets, and lending. The statistical methods taken in this research are multiple analysis, classic assumption test, descriptive statistical analysis, determination analysis and hypothesis testing using SPSS 25 analytical tools.In this research, we know the effect of capital adequacy ratio, non-performing loans, and return on assets in partial or joint lending. This method is a descriptive verification method with a quantitative approach to the source of annual financial statements at commercial banks. Purposive sampling technique. The data obtained were analyzed by testing the validity of the data, multiple linear regresis analysis and hypothesis testing using the f test and t test.The results of this study show that the partial capital adequacy ratio has a negative effect on lending, non-performing loans on lending have a positive effect and the return on assets on lending has a positive effect. Whereas jointly the credit distribution is very influential. Keywords: Capital Adequacy Ratio, Nonperforming Loans, Return On Assets, Lending
Literasi Produk Perbankan Syariah Bagi Guru Pondok Pesantren di Kota Pekanbaru Putri Nuraini; Mufti Hasan Alfani; Zulfadli Hamzah
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.v4i1.1595

Abstract

Literasi terkait dengan kompetensi dan pengetahuan seseorang tentang disiplin ilmu atau area tertentu. Literasi perbankan syariah merupakan pemahaman seseorang tentang produk perbankan syariah dan kemampuannya untuk mengambil keputusan keuangan secara efektif. Dengan demikian, literasi produk perbankan syariah menunjukkan tingkat pemahaman seseorang secara komprehensif. Penelitian ini bertujuan untuk mengetahui literasi produk perbankan syariah pada guru pondok pesantren di Kota Pekanbaru, agar nantinya guru pondok pesantren tidak hanya mengetahui tetapi juga mampu mengakses dan menggunakan produk-produk yang ada di perbankan syariah. Rumusan masalah dalam penelitian ini adalah bagaimana literasi produk perbankan syariah bagi guru pondok pesantren di Kota Pekanbaru?. Tujuan penelitian ini untuk mengetahui literasi produk perbankan syariah pada guru pondok pesantren di Kota Pekanbaru. Penelitian ini merupakan penelitian lapangan (field research). Populasi dalam penelitian ini adalah guru pondok pesantren yang berada di Kota Pekanbaru, sampel dalam penelitian ini berjumlah 87 orang dengan teknik pengambilan sampel menggunakan teknik purposive sampling. Adapun metode pengumpulan data dengan melakukan penyebaran angket, wawancara dan dokumentasi. Analisa data bersifat deskriptif, data dikelompokkan dan diuraikan sesuai dengan jenisnya dan dianalisis dengan menggunakan analisis kualitatif, kemudian disajikan dalam bentuk tabel serta dilengkapi dengan penjelasan. Hasil penelitian ini menunjukkan bahwa literasi produk perbankan syariah bagi guru pondok pesantren di kota Pekanbaru tergolong kedalam sufficient literate, hal ini terlihat dari besarnya persentase jawaban responden sebesar 43.34%, artinya literasi produk perbankan syariah bagi guru pondok pesantren di kota Pekanbaru belum mencapai target yang diharapkan. Hal ini menandakan bahwa respon guru terhadap produk perbankan syariah “baik” namun masih minimnya penggunaaan produk-produk perbankan syariah di lingkungan guru pondok pesantren khususnya di kota Pekanbaru. Kata Kunci : Literasi, Produk Perbankan Syariah, Pondok Pesantren, Kota Pekanbaru
Kinerja Kesehatan Bank Pembangunan Daerah Indonesia Dengan Chow Test dan Hausman Test Yusnita Octafilia; Putu Rani Susanthi; Evelyn Wijaya
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.v4i1.1597

Abstract

Regional Bank is a commercial bank whose shares owned by the provincial government. So that, the Regional Bank plays indirectly a very large role in regional development. However, these Regional Banks have not contributed significantly to the development of their respective regions. From this description, this study aims to analyze the health performance of Regional Banks after the global economic crisis in 2008 using the Chow Test and the Hausman Test. This study has a population of 26 Regional Banks and a sample of 25 banks which are selected using purposive sampling. The result showed that from their financial ratios, Regional Banks tend to be in very healthy condition. Based on the research period from 2009 to 2019, the Regional Banks also shows results that tend to be very healthy. In terms of financial ratios and research period, the Loan to Deposit ratio tends to show fairly healthy results. Both of these results are supported by adjusted R2 using the Chow Test and Hausman Test of 0.86 which means that all of these financial ratios have an effect of 86% with details that Capital Adequacy Ratio, Net Performing Loan, Net Interest Margin, and Loan to Deposit Ratio has a significant positive effect, while Return on Equity has positive and insignificant effect and Operational Cost of Operating Cost of Operating Income has a significant negative effect on Return on Assets. Keywords: Regional Banks, Capital Adequacy Ratio, Non-Performing Loan, Return on Assets, Return on Equity, Net Interest Margin, Operational Cost of Operating Income, Loan to Deposit Ratio, Chow Test, and Hausman Test.

Page 16 of 340 | Total Record : 3395

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