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INDONESIA
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 Transparansi, Kompetensi, Dan Sistem Akuntansi Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Penerapan Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi Ria Herlina; Taufeni Taufik; Azwir Nasir
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.v4i2.1965

Abstract

This study aims to examine the effect of transparency, competency, financial accounting systems on the accountability of regional financial management with the government's internal control system as a moderating variable with a case study in Indragiri Hulu Regency. The population of this study were all employees in all OPDs in Indragiri Hulu Regency as many as 45 OPDs so that a sample of 180 respondents was obtained from this population using the purposive sampling method. The data analysis method used in this research is the quantitative analysis method with WarpPLS version 6.0 as data processing software. The results show that transparency, competency, and financial accounting systems affect the accountability of regional financial management, the implementation of the government internal control system can moderate the effect of transparency and financial accounting systems on the accountability of regional financial management, and the implementation of the government internal control system cannot moderate the effect of competency on the accountability of regional finance management. Keywords: Transparency, Competency, Financial Accounting System, The Accountability of Regional Financial Management, Implementation of The Government Internal Control System
Pengaruh Ukuran Bank, Struktur Modal, Suku Bunga Dan Loan To Deposit Ratio Terhadap Profitabilitas Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Evonella Nainggolan; Jessy Safitri Sitorus
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.v4i2.1973

Abstract

Banking in carrying out its operational activities is always required to achieve high profitability. This study aims to examine the effect of Bank Size, Capital Structure, Interest Rates and Loan to Deposit Ratio on the Profitability of Banking Companies Listed on the Indonesia Stock Exchange 2016-2019 Period. The approach that processes the research data is a quantitative approach. The population in this study were 43 companies with 25 samples of banking companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The data analysis method used is multiple linear regression test. The results of this study are that Bank Size has an effect on Profitability, Capital Structure has an effect on Profitability, Interest Rates have no effect on Profitability, and Loan to Deposit Ratio has no effect on Profitability in Banking Companies Listed on the Indonesia Stock Exchange Period 2016-2019. Simultaneously, Bank Size, Capital Structure, Interest Rate and Loan to Deposit Ratio affect the Profitability of Banking Companies Listed on the Indonesia Stock Exchange 2016-2019 Period. Keywords: Bank Size, Capital Structure, Interest Rates, Loan to Deposit Ratio and Profitability. Keywords : Bank Size, Capital Structure, Interest Rates, Loan to Deposit Ratio and Profitability.
Analisis Finansial Distress Untuk Memprediksi Risiko Kebangkrutan Perusahaan Sub Sektor Energi Pauline Cielo; Gusganda Suria Manda
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.v4i2.1978

Abstract

This study aims to determine and analyze the financial performance of the energy sub-sector using the Almant Z-Score method. This research is a quantitative descriptive study. The population in this study are energy sub-sector companies listed on the Indonesia Stock Exchange 2015-2019. The sample in this study amounted to 4 energy sub-sector companies, namely PT. Perusahaan Gas Negara, PT. Leyand International, PT. Rukun Raharja, and PT. Mitra Energi Persada. The sampling technique in this study was using purposive sampling technique. The results of the financial distress predictions for the energy sub-sector companies, amounting to 4 publicly traded companies during the 2015 to 2019 research period using the Altman Z-Score method. This results in three companies in financial distress and one company in a safe area. Keywords: Finansial Distress, Bankrupty, Energy Sub-sector
Pengaruh Kepercayaan Dan Persepsi Risiko Terhadap Keputusan Pembelian Online Shop Tokopedia Fuji Puspa Sari; Hawignyo Hawignyo
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.v4i2.1986

Abstract

This study aims to determine the effect partially and simultaneously between Trust and Risk Perception on Online Shop Purchase Decisions of Tokopedia users in Karawang. This type of research is a quantitative research with descriptive and verification research methods. The population used in this study were users of the Tokopeia application in Karawang. The sample in this study amounted to 150 people using the Nonprobability Sampling technique. The test tool used in this research is SPSS version 25 software. The analysis model in this study uses a path analysis model. Based on the results of the study, it shows that there is a partial influence between Trust and Risk Perception of Online Shop Purchase Decisions of Tokopedia users in Karawang. The magnitude of the partial influence of Trust on Online Shop Purchase Decisions of Tokopedia users in Karawang is 17.2%, while the effect of Risk Perception on Online Shop Purchase Decisions of Tokopedia users in Karawang is 42%. Simultaneously, the effect of trust and risk perception on purchasing decisions based on the results of the study shows that the magnitude of the simultaneous influence is 59.2% and the remaining 40.8% is the influence of other variables not examined in this study. Keywords: Trust, Perceived Risk, Purchasing Decisions
Pengaruh Sustainability Reporting, Profitabilitas, Struktur Modal Dan Insentif Manajer Terhadap Nilai Perusahaan Yolanda Pratami; Poppy Camenia Jamil
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.v4i2.1989

Abstract

Indonesia's growing economy require every company to improve company performance for achievement of company goals. In addition, the company is also expected to increase the firm’s value for shareholder prosperity. Firm’s value is very important because it shows the performance of the company that can affect investor perceptions of the company. The issue of companies listed on the Indonesia Stock Exchange shows that most firm’s values ​​have declined from 2017 to 2018 while good company values ​​are seen from stable and rising share prices. This study aims to test empirically the influence of sustainability reporting, profitability, capital structure and managerial incentive to firm’s value on the companies listed in Indonesia Stock Exchange during periode 2017-2018. This study used purposive sampling method for the selection of sampel. The population of this research is 613 companies with total sample of 39 companies. Data analysis technique in this research is multiple regression analysis with SPSS version 23.0. The research result show that sustainability reporting has no effect to to the firm’s value, profitability has effect to the firm’s value, capital structure has no effect to the firm’s value and managerial incentive has no effect to the firm’s value. The results of this study are expected to be a motivation for company management to increase firm’s value because it will have an impact on investor interest in investing in companies in Indonesia. Keywords: Sustainability Reporting, Profitability, Capital Structure, Managerial Incentive, Firm’s Value
Pasar Modal dan Penanaman Modal Asing di Indonesia Poppy Camenia Jamil; Restu Hayati
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.v4i2.1990

Abstract

The role of the capital market for the economy of a country according to capital market education by PT. There are two functions of the Indonesia Stock Exchange, namely as a means of business funding or as a means for companies to obtain funds from investors (investors) for business development, expansion, additional working capital and others. This study aims to explain the relationship between the capital market and foreign investment in Indonesia. The variables used in this study are the return of the Composite Stock Price Index (IHSG) and Foreign Direct Investment (FDI) from 2003 to 2019. Data analysis techniques use regression analysis to explain the relationship between the capital market and foreign investment in Indonesia. Indonesia. The final results of the achievements in this study are to increase literacy understanding about economic activities, capital markets, investment to contribute to economic growth. Keywords: IHSG, FDI, Investment, Capital Market, Stock Index.
Pengaruh Kualitas Pelayanan dan Kepuasan Terhadap Loyalitas Pasien Rumah Sakit Santa Maria Pekanbaru Astri Ayu Purwati
COSTING : Journal of Economic, Business and Accounting Vol 2 No 2 (2019): COSTING : Journal of Economic, Bussines 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.v2i2.2020

Abstract

In the field of health services that have the task of carrying out a health effort. Hospitals must pay attention to satisfaction for users of their services, namely patients. One way that must be done by the hospital to maintain patients is by providing the best service at the time of sale and when serving patients. The purpose of this study was to find out and analyze the influence of service quality & satisfaction on the loyalty of inpatients of santa maria pekanbaru hospital. The method used is multiple linear regression analysis. The sample used was 100 respondents. The results of this study indicate that tangible and empathy have no significant effect on loyalty while reliability, responsiveness, assurance, and satisfaction have a significant effect on loyalty. Keywords : Tangible,Reliability,Responsiveness,Assurance,Empathy, Significant,Loyalty
Pengaruh Komunikasi, Kepemimpinan dan Insentif Terhadap Kinerja Karyawan Pada PT. Jaya Anugrah Sukses Abadi Cindy Marceline; Demak Claudia Yosephine Simanjuntak; Claudia Lorenza; Albert Albert
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.v4i2.2036

Abstract

The importance of Human Resources needs to be realized by every level of management in the company, in order to improve the company's development. This research was conducted by researchers with the aim of testing and analyzing the influence of communication, leadership and incentives on employee performance at PT. Jaya Anugrah Sukses Abadi. In this study, the method used in this study is multiple linear regression analysis. Where the total population amounted to 176 consumers and the number of samples in this study amounted to 122 consumers. From the results of this study conducted by researchers, it was found that partially and simultaneously the quality of communication, leadership and incentives had a positive and significant effect on employee performance at PT. Jaya Anugrah Sukses Abadi. The coefficient of determination is 0.653 which means 65.3% of employee performance which can be explained by communication, leadership and incentives, while the remaining 34.7% is explained by other variables not examined in this study. Keywords: Incentives; Leadership; Employee performance; Communication.
Pengaruh Harga, Kualitas Pelayanan, dan Costumer Relationship Management Terhadap Keputusan Pembelian Pada Asuransi Astra (Garda OTO) Dhita Adriani Rangkuti; Mey Monita Lestari Manalu; Sartika Nanda Lestari; Brian Robuli; Irfan Boy Samosir
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.v4i2.2037

Abstract

The purpose of this study was to determine and analyze the effect oprice, service quality, and customer relationship management on the purchase decision of Asuransi Astra Garda OtoMedan, JL.ImanBonjol. The data used are primary data obtained from the answer of 85 respondents by accidental sampling method. Data collection techniques used in this study used a questionnaire and interview technique. Data analysis techniquesin the study used linear regression, classic assumption tests, hypothesis testing (t test and f test) and the coefficiecnt of determination. Hypothesis testing results indicate that partially (t) obtained value for t count price of 2,833 > t table 1,658 and sig value obtained 0,005<0,05 which means that price has a positive and significant influence on purchasing decisions in using Astra Insurance services (Garda Oto). Partially obtained value for service quality tcount 5.152 >ttable 1.658 and sig value obtained 0.000 <0.05 which means that service quality has a positive and significant influence on purchasing decisions in using Astra Insurance (Garda Oto) services, partially obtained value for customer relationship management t count 8.878 > 1.658 t table and the sig value obtained is 0.000 <0.05 which means that customer relationship management has a positive and significant influence on purchasing decisions in using Astra Insurance (Garda Oto) services, for the F test results obtained calculated F value = 77.769 > f table (2.69), and a significance probability of 0.000 <0.05, meaning that simultaneously prices, service quality and customer relationship management have a positive and significant effect on purchasing decisions in using Astra Insurance Services (Garda Oto). Keywords: Price, Service Quality, and Customer Relationship Management.
Pengaruh Media Sosial Terhadap Citra Merek Dan Niat Beli Natalia Suwarsih; Theresia Gunawan; Istiharini Istiharini
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.v4i2.2043

Abstract

Currently half of the world's population uses various social media platforms, so social media is a source of commercial activity. This study aims to determine the effect of social media marketing on brand image on purchase intention of generation Z at a university with brand image as a mediation variable. The method used in this research is to use descriptive quantitative analysis, descriptive that is to explain, analyze and find out the value of a variable against other variables. While the quantitative research method is to examine the population or sample where the sample is taken randomly to collect data with research instruments to test a hypothesis. The results of this study are that there is a positive effect of social media marketing on brand image, there is a positive effect of brand image on purchase intention of generation Z, there is a positive effect of social media marketing on purchase intention of Generation Z, and there is also a positive influence of social media on generation Z purchase intentions by mediating brand image Keywords: Social Media Marketing, Brand Image, Purchase Intention, Generation Z

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