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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, Perputaran Persediaan, Debt To Asset Ratio, Growth Dan Size Terhadap Profitabilitas Perusahaan Retail Sektor Trade, Investment dan Service Yang Terdaftar di Bursa Efek Indonesia Annisa Nauli Sinaga; Citra William; Tiffanny Meiluartha; Alviana Celia Jansen
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.v4i2.1678

Abstract

The development of companies nowadays have been growing rapidly and causing intense competition in the market. Trade, service, and investment sector companies are emerging in Indonesia. Thus, this study aims to identify the impact of current ratio, inventory turnover, debt to asset ratio, growth and size towards firm’s profitability in Trade, Service, and Investment Companies Listed in Indonesia Stock Exchange (IDX) from year 2016-2019. The research type of this study is quantitative method. The data is classified as quantitative and ratio scale. This study uses secondary data. The population for this study is 154 trade, service, and investment sector companies listed in Indonesia Stock Exchange (IDX) from year 2016-2019. The sample for this study is 65 trade, service, and investment sector companies listed in Indonesia Stock Exchange (IDX) from year 2016-2019 using observational sampling method. The model of this study is multiple linear regression. The result of this study shows that current ratio, inventory turnover, debt to asset ratio, growth and size partially and simulteneously do not affect firm’s profitability in Trade, Service, and Investment Companies Listed in Indonesia Stock Exchange (IDX) from year 2016-2019. Keywords : Current Ratio, Inventory Turnover, Debt To Asset Ratio, Growth, Size dan Profitability
Pengaruh Penerapan E-SPT, Pengetahuan Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Hadian Wibowo; Endang Mahpudin
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.v4i2.1680

Abstract

This research aims to find out and test the influence of E-SPT Implementation, Knowledge and Socialization on Personal Taxpayer Compliance in TelukJambe Village. The study used quantitative methods using primary data obtained from questionnaires. The population in the study was 620 people. The sample in this study was 86 respondents. The sampling technique used is Purposive Sampling. The results showed that the Implementation of E-SPT had no significant effect on Taxpayer Compliance, Knowledge had a significant effect on Taxpayer Compliance and Socialization had no significant effect on People's Taxpayer Compliance. The influence of E-spt, Knowledge and Socialization together affects Taxpayer Compliance. Keywords: Implementation of E-SPT, Knowledge and Socialization, Taxpayer Compliance
Pengaruh Pelatihan Dan Kompetensi Terhadap Kinerja Pegawai Pada Badan Perencanaan Pembangunan Daerah (BAPPEDA) Kabupaten Bekasi Cindy Ayu Lestari; Anggi Pasca Arnu
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.v4i2.1681

Abstract

The purpose of training is to improve employee competence, so that employees who have inadequate abilities or skills can be provided with training, are friendly in order to boost employee performance to be better. So it means that training and talent competencies greatly affect employee performance. Research methods are activities in the form of data analysis and providing interpretations related to the research objectives. The independent variables are competence and training with the variables served are employee performance. Respondents of this study were employees of the Bekasi District Development Planning Agency (BAPPEDA). The results of the research had a positive and partially significant effect on performance, which had a positive and partially significant effect on performance and independent variables, namely training (X1) and competence (X2) simultaneously. positive and significant effect on performance (Y). Keywords: Training, Competence, Performance.
Pengaruh Rasio Likuiditas, Solvabilitas, Profitabilitas Terhadap Harga Saham Subsektor Perkebunan Yang Terdaftar Di Bursa Efek Indonesia Eka Sholeha Thea; hari sulistyo
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.v4i2.1697

Abstract

Share Price is a reflection of the successful management of the company. A high share price will provide benefits, namely in the form of capital gains and a better image for the company so that it will attract investors to invest in the company. This study aims to determine whether there is an influence between liquidity, solvency and profitability on stock prices either partially or simultaneously. The research sample taken was 11 companies from a total of 19 plantation subsector companies that were listed on the Indonesia Stock Exchange in 2016-2018 with the sampling technique used was purposive sampling technique. The research method used is descriptive and verification, where descriptive uses descriptive statistics and verification uses multiple linear regression analysis and the coefficient of determination. The results of this study partially Current Ratio has no effect on stock prices, Debt to Equity Ratio has a negative effect on stock prices and Return on Equity has negative effects on stock prices. Keywords: Stock Price, Liquidity, Solvency, Profitability
Pengaruh Tingkat Pendidikan Dan Pelatihan Terhadap Kompetensi Lulusan Peserta Pada Lembaga Pelatihan Kerja (LPK) PT. Satria Tamtama Rahayu Ira Pebrianti Syamhadi; Nelly Martini
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.v4i2.1698

Abstract

This research aims to know, analyse, and explain: The extent of the relationship between education level and training on competency of participants graduates. Partial influence between the level of education and training on the competence of graduates of participants. Simultaneous influence between the level of education and training on the competence of graduates of participants. Data collection techniques using questionnaire and literature. The population in this research is a participant who graduated at PT Satria Tamtama Rahayu and has been placed in the industrial company with samples used as many as 135 respondent. Data obtained from respondents was processed using test aids using IBM SPSS 22. The results showed that:) There was an influence on the level of education on the competency of participant graduates. There is no training influence on the competency of participant graduates. There are influences on the level of education and training on the competency of participant graduates. The value of coefficient of determination (R2) amounted to 0,662 or66,2% which means that 66,2% of participants graduates competencies are influenced by education and training levels, while the remaining 33,8% are influenced by other variables not examined in this study. Keywords: Competency Graduates participants, education level, training.
Pengaruh Current Ratio, Debt To Equity Ratio, Dan Return On Equity Terhadap Financial Distress Dipta Adytia Nugraha; Nursito Nursito
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.v4i2.1699

Abstract

This study aims to examine the effect of CR, DER and ROE on Financial Distress in the Automotive and Components subsector companies listed on the Indonesia Stock Exchange for the period 2015-2019. Sampling using purposive sampling and found 8 companies that meet the criteria of 13 companies as a sample. So that the sample studied was 40 data for 5 years. This research method uses the quantitative method of descriptive and verification approaches. Based on the results of tests conducted using SPSS it can be concluded with the T test, and the F Test that is CR and DER does not affect Financial Distress, while ROE affects Financial Distress. with the results of simultaneous research that CR, DER and ROE affect Financial Distress. and the Determination Coefficient study in this study also found that CR, DER and ROE together can explain Financial Distress of 27.7% and there are still 72.3% of other factors that influence Financial Distress. Keywords: CR, DER, ROE, Financial Distress
Pengaruh Rasio Profitabilitas, Likuiditas, Dan Solvabilitas Terhadap Peringkat Obligasi Syariah (Sukuk) Frivanty Ekatiarta Nuriman; Dian Hakip Nurdiyansyah
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.v4i2.1706

Abstract

This study aims to determine the effect of ratio profitability, liquidity and leverage on sharia bond rating (sukuk). The research method in this study uses a quantitative apporoach. There were 13 companies that were used as populations in this study and by using a purposive sampling technique 4 sampels were also obtained. The statistical methods taken in the study are multiple regression analysis using classic assumption test. Based on the variable T test of profitability, it obtained tcount 2.974 > ttable 2.030 and significant value of 0.004 < 0.05. It means that return on asset positively and partially affected sukuk rating. Liquidity obtained tcount -8.927 < ttable 2.030 and significant value of 0.000 < 0.05. It means that Current Ratio partially affected sukuk rating. Leverage ratio obtained tcount 3.362 > ttable 2.030 and significant value of 0.001 < 0.05. It means that Debt to Equity Ratio partially affected sukuk rating. Furthermore, analysis of F test obtained fcount 26.800 > ftable 2.76 and significant value obtained was 0.000 < 0.05 which means that independent variable simultaneously affected sukuk rating. Keywords: Profitability, Liquidity, Leverage and Rating Sukuk
Pengaruh Pengalaman Pasien Dan Citra Puskesmas Terhadap Kepuasan Pasien Di Puskesmas Batujaya Karawang Chintia Nurdianty; Ajat Sudrajat
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.v4i2.1717

Abstract

Health is a basic need that is important to be able to live a decent and productive life in everyday life that everyone must have. This study aims to determine the effect of patient experience and image of the health center on patient satisfaction at Puskesmas Batujaya Karawang. The reason this research was conducted was because many people thought that the services and facilities at the puskesmas were poor. The research method used is descriptive verification. The sample of this study was 335 patients at Batujaya Health Center, using incidental sampling. The analytical method used is path analysis and hypothesis testing using the t test and F test and the coefficient of determination. From the test results, all hypotheses can be accepted. The coefficient value of determining patient experience and public health center image on patient satisfaction was obtained by R Squer of 0.544, meaning that 54.4% of patient satisfaction was influenced by these two variables, while 0.456 or 45.6% of patient satisfaction was influenced by other variables not examined in this study. Keywords: Patient Experience, Health Center Image, Patient Satisfaction.
Regional Spillover Effect Terhadap Pertumbuhan Ekonomi Kota Pekanbaru M. Irfan Rosyadi; Sinta Yulyanti
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.v4i2.1719

Abstract

The spillover effect of economic activity from one area to another is due to the inter-sector linkages, which have implications for economic growth. This study examines and presents empirical evidence on the effects of economic growth in the districts of Siak, Pelalawan, Kampar, Kuantan singingi, and Bengkalis, which have spatial impacts on the economic growth of Pekanbaru City. Through quantitative methods with secondary data from the Regency / City Central Statistics Agency in Riau Province, the data used is the Gross Regional Domestic Product from 2010 to 2019, then analyzed using the Multiple regression method. The study results show that Kampar, Kuantan singingi, Pelalawan, and Siak districts have a significant effect on the economic growth of Pekanbaru City, while Bengkalis does not affect. Not all of the natural resources owned by each district can provide a spillover effect of growth. However, a dominant sector in absorbing labor will provide a spillover effect of economic growth from one region to another. Keyword: Regional Spillover Effect. Economic Growht, Multiple Regression. Pekanbaru
Pengaruh Website Quality dan E–Satisfaction Terhadap E-Loyalty Pada Website pssi.org Bambang Supriadi; Abdul Yusuf
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.v4i2.1720

Abstract

This study aims to acknowledge any relationship between Website Quality and E - Website user satisfaction with E-Loyalty of website users. In this study the authors used quantitative research methods. The independent variable is the variable that affects or causes the change or the dependent variable arises. In this research, the independent variables are Website Quality and E - Satisfaction. The dependent variable on the variable which is the result of the effect, because the independent variable. The dependent variable in this research is E - Loyalty. The population in this study is online ticket buyers throughout Indonesia through the PSSI.org website, which is unlimited. The population is users of the PSSI Web Site throughout Indonesia. The sampling technique used in this study is a random sampling technique by presenting a total of 10-15% based on the population of buyers or users of the PSSI.org Web site throughout Indonesia which is provided unlimited, it is known The number of samples using the Jacob Cohen formula using an error level of 10% was obtained as many as 204 respondents. The results of the research obtained by the authors also partially Website Quality and E - Satisfaction has a significant effect on E - Loyalty on the PSSI.org Website, E - Satisfaction with E - Loyalty has a proportion value of 8.2%, Website quality has a higher effect on E - Loyalty on the PSSI.org Site with a proportion of 10.2%. Effect of Website Quality and E - Website user satisfaction on E - Website user loyalty simultaneously with an effect of 35.8%, while the remaining 64.2% is by other variables not examined in this study Keywords: Website Quality , E – Satisfaction , E – Loyalty

Page 18 of 340 | Total Record : 3395

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