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Journal of Economic, Bussines and Accounting (COSTING)

COSTING
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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 4,210 Documents

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Faktor Faktor yang Mempengaruhi Kinerja Karyawan pada Perusahaan Sinco Jaya Abadi Silvia Sari Sitompul
COSTING : Journal of Economic, Business and Accounting Vol 1 No 1 (2017): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

This study aims to examine the effect of Benefits, Incentives and Discipline on Employee Performance at company Sinco Jaya Abadi. The population in this research is all employees of company Sinco Jaya Abadi which amount 45 people. Since the total population is less than 100, the sampling technique used is censusor total sampling which using the entire population as sample. This research uses multiple linear regression method through statistical T test and model test F and Coefficient of determinant. The results showed that Allowance, Incentives and Discipline had partially significant influence on employee performance. From this research is expected that company can maintain and increase Allowance, Incentive and discipline so that employee performance of employees can increase. Keywords: Allowance, Incentives, Discipline, Employee Performance

Analisis Faktor Faktor yang Mempengaruhi Kredit Macet pada Perseroan Terbatas Dharma Pejuang Empat lima di Kabupaten Lima Puluh Kota Hariman Syaleh
COSTING : Journal of Economic, Business and Accounting Vol 1 No 2 (2018): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

This research aims to determine the influence of education, gender, occupation, age, status, number of dependents and income on Dharma PT.BPR Empatlima fighters in District Fifty State the period 2011 to 2015. The research object In this research are datas of non perfoming loan in PT.BPR Dharma Pejuang Empatlima year 2011 to 2015. This research was analyzed using multiple linear regression through T test and F test and coefficient of determination (R2). Based on the result, it is known that education (X1), job (X3), age (X4), number of family dependent (X6) and income (X7) have significant effect on non performing loan in PT.BPR Dharma Pejuang Empatlima. Gender (X2) and status (X5) have no significant effect on the occurrence of non performing loans at PT.BPR Dharma Pejuang Empatlima. The result of F statistic shown the education, sex, occupation, age, status, number of dependents and income are given simultaneously significant effect on the occurrence of non performing loan in PT.BPR Dharma Pejuang Empatlima. Keywords : Education, Gender, Job, Age, Number of family dependent Income and non performing loan.

Pengaruh Kompensasi dan Keselamatan Kerja terhadap Produktivitas Kerja Karyawan pada PT. Musirawas Lestari Makmur, Kabupaten Musi Rawas Fitria Fitria; Kartini Kartini
COSTING : Journal of Economic, Business and Accounting Vol 1 No 2 (2018): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Human Resources has been recognized as a central force that drives organizational dynamics. This study was conducted to determine the Effect of Compensation and Work Safety on Employee Productivity At PT. Musirawas Lestari Makmur Unit Tuah Negeri Musi Rawas Regency. The sample in this study amounted to 50 employees determined based on simple random sampling technique. Data analysis technique used is Multiple Linear Regression Analysis, Coefficient of Determination (R2), and Test F. From result of Multiple Regression Analysis obtained that compensation (X1) and safety (X2) give contribution of 83,2 percent to work productivity Y). While the rest of 16.8 percent influenced by other variables. which is not included in this study. The results also indicate a significant influence between compensation and work safety on work productivity. For that the company needs to increase the compensation and employee safety to increase employee productivity. Keywords: Compensation, Occupational Safety and Work Productivity

Analisis Perencanaan, Pengawasan dan Pengendalian terhadap Anggaran Pendapatan dan Belanja Daerah Dinas Kelautan dan Perikanan Provinsi Riau Suharti Suharti; Reka Tresiana Hutahaean
COSTING : Journal of Economic, Business and Accounting Vol 1 No 2 (2018): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

This study aims to determine the effect of Planning, Supervising and Controlling On Income And Fund Budget of Local Government (APBD) in Marine and Fishery Service Riau Province 2012-2016). This research was conducted at the Department of Marine and Fishery Riau Province. The number of population were 60 respondents. Analysis used was Multiple Linear Regression Model. The results of this study indicate that planning has no significant effect on the Income and Fund Budget of Local Government (APBD) and Supervising and Controlling have significantly influence to APBD. Keywords: Planning, Supervising, Controlling, Budget

Analisis Pengaruh Ukuran Perusahaan, ROA dan DAR terhadap Audit Delay (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2016) Okalesa Okalesa
COSTING : Journal of Economic, Business and Accounting Vol 1 No 2 (2018): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Development of capital market in Indonesia has an impact on increasing demand for financial statement audit. A delay in financial reporting is indirectly interpreted by investors as a bad signal for the company. This study aims to analyze the factors that affect the audit delay in the consumer goods sector companies listed on the Indonesia Stock Exchange (BEI) observation period is 6 years from 2011 to 2016. This test uses multiple linear regression model. The sample of the research is 27 companies engaged in the industry of goods and consumption. The results showed partially firm size, ROA, and DAR have significant effect on audit delay. Keywords: Company Size, ROA, DAR, and Audit Delay

Analisis Faktor Faktor yang Mempengaruhi Financial Literacy di Kalangan Mahasiswa Universitas Muhammadiyah Riau Pekanbaru Mimelientesa Irman
COSTING : Journal of Economic, Business and Accounting Vol 1 No 2 (2018): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Financial literacy is a basic need for everyone to avoid financial problems. This study aims to find out how the level of financial literacy students of Muhammadiyah University of Riau Pekanbaru. This research concerned were knowledge of personal finance, savings and loans, insurance and investment. Respondents in this study were 91 active students at Muhammadiyah University of Riau. The method used in this research is descriptive method and binary logistic test. The results showed that the students financial literacy influenced by GPA of students, while gender and work experience have no significant influence on student's financial literacy. Keywords: Financial Literacy, Gender, GPA, Work Experience

Analisis Pengaruh Relationship Marketing terhadap Loyalitas Pelanggan pada PT. Pangkalan Baru Indah Pekanbaru Yusnita Octafilia; Mira Oktavia
COSTING : Journal of Economic, Business and Accounting Vol 1 No 2 (2018): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Riau is one of the provinces with the largest number of Palm Oil Mill in Indonesia. The large amount of existing Palm Oil Mill and the less amount of customers makes Palm Oil Mill must be able to maintain their business relationship in order to stabilize their selling. The existence of intense competition and the necessity to maintain their business relationship are a phenomenon of this research so the purpose of this study is to analyze the influence of Relationship Marketing Inputs to customer loyalty at PT. Pangkalan Baru Indah Pekanbaru. The research is used questionnaires method on 65 customers of PT. Pangkalan Baru Indah Pekanbaru. Data analysis method on this research is used quantitative analysis which analyzes through statistical calculation using software program SPSS version 19.0. The result of this research shows understanding customer expectation, building service partnership dan total quality management have positive and significant effect to customer loyalty in PT. Pangkalan Baru Indah while empowering employees has no significant effect to customer loyalty of PT. Pangkalan Baru Indah Pekanbaru. Keywords : Relationship Marketing, Understanding Customer Expectation, Building Service Partnership, Total Quality Management, Empowering Employees and Customer Loyalty

Analisis Pengaruh Kualitas Pelayanan, Kepuasan dan Insentif terhadap Perilaku Word Of Mouth Mahasiswa STIE Pelita Indonesia Astri Ayu Purwati; Onny Setiawan
COSTING : Journal of Economic, Business and Accounting Vol 1 No 2 (2018): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Increasing number of universities in Indonesia today demanding all universities both public and private to be able to improve the quality of competition. One of them is through the right marketing strategy. This study aims to determine the effect of service quality, satisfaction and incentives towardn word of mouth behavior on STIE Pelita Indonesia Pekanbaru students. The sample of this research are 100 respondents who are active students of STIE Pelita Indonesia Pekanbaru and the research method used is multiple linear regression analysis method. The results show that the variable of service quality, satisfaction, incentive partially have significant effect on word of mouth behavior on students. Through this research, the management of STIE Pelita Indonesia need to improve the academic service to the students and to maintain the incentive as one way to promote STIE Pelita Indonesia. Keywords : The quality of service, satisfaction, incentive and word of mouth

Analisis Pengaruh Harga, Citra Merek, dan Kredibilitas Perusahaan terhadap Niat Membeli Konsumen pada Produk Kawasaki di Kota Yogyakarta Pamuji Hari Santoso
COSTING : Journal of Economic, Business and Accounting Vol 1 No 2 (2018): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

The low sales of Kawasaki motorcycles in comparison with its competitors leads to further analysis of the factors that influence it. This study aims to determine the effect of price, brand image, and the credibility of the company to purchase intentions. The population in this study is the entire population or people who live in the region of Yogyakarta. Convenience sampling is the researchers choice in sampling. For data collection, the authors disseminate 250 questionnaires to the respondents, but only 217 data is feasible to use. The analytical tool used is the test of validity and reliability, multiple regression, classical assumptions and double determination. The results show that there is influence of price, brand image and credibility of the company towards consumers purchase intention on Kawasaki products in Yogyakarta city. Keywords: Price, Brand Image, Corporate Credibility, and Intention to Buy

Pengaruh Rekrutmen dan Penempatan Kerja terhadap Produktivitas Kerja Karyawan pada PT. Sindang Brothers Kota Lubuklinggau Wisdalia Maya Sari
COSTING : Journal of Economic, Business and Accounting Vol 1 No 2 (2018): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Success or failure of the organization in achieving the goals set previously depends on the ability of human resources (employees) in carrying out the task or work given. This study aims to determine the effect of recruitment and job placement on employee productivity at PT.Sindang Brothers Lubuklinggau City. The method of data processing was saturated sampling approach that is the sampling method that the entire population amount is used as research sample which amounted to 47 employees. Data analysis conducted by validity and reliability test, normality test, classical assumption test, simple linear regression test, determination test, F test and T test. Based on the result of research, it is concluded that Recruitment and Work Placement partially have significant effect on Work Productivity at PT. Sindang Brothers Town of Lubuklinggau. The effect of recruitment on work productivity is 83.6% and the remaining 16.4 is influenced by other variable variables outside the research. While the effect of placement on work productivity is 87.6 percent and the rest 12.4 is influenced by other variable variables. Keywords: Recruitment, Job Placement, and Work Productivity

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