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.
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<![CDATA[Pengaruh Bauran Pemasaran Terhadap Keputusan Pembelian Konsumen Produk Kartu Perdana Pascabayar Halo Pada PT. Telkomsel Grapari Makassar ]]>
<![CDATA[Safrida Safrida]]>;
<![CDATA[Musmulyadi Musmulyadi]]>
<![CDATA[ COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v4i2.2048
<![CDATA[This research was conducted with the aim of: (1) examining and analyzing the effect of the product on consumer purchasing decisions for postpaid hello card products; (2) examining and analyzing the effect of price on consumer purchasing decisions for postpaid starter pack hello; (3) examining and analyzing the effect of promotion on consumer purchasing decisions for postpaid starter pack hello; (4) examining and analyzing the effect of place on consumer purchasing decisions for postpaid starter pack hello; (5) examining and analyzing the four factors that have the most dominant influence on consumer purchasing decisions for postpaid hello card products. This study uses primary data and secondary data. In this study, the sample used was 100 consumers. based on secondary data at the end of 2015 to December 2016. Data was collected through questionnaires and data tabulation was carried out. Methods of data analysis using multiple linear regression analysis and analysis of the coefficient of determination and descriptive analysis with the help of the Statistical Product and Service Solutions (SPSS) program. These results indicate that: (1) the product variable has a positive but insignificant effect on consumer decision making to buy postpaid starter pack hello: (2) the price variable has a positive and significant effect on the decision to buy a postpaid starter pack hello: (3) promotion variable has a significant effect on the decision to buy postpaid starter pack hello: (4) the place variable does not have a positive and significant effect on the decision to buy the postpaid starter card hello: (5) the most dominant variable influencing decision making is the price variable. Keywords: Product, Price, Place, Promotion, and Purchase Decision]]>
<![CDATA[Pengaruh Inflasi, BI Rate Dan Nilai Kurs Dollar As Terhadap Indeks Harga Saham Gabungan (IHSG) Yang Terdaftar Di Bursa Efek Indonesia (BEI) ]]>
<![CDATA[Syawitri Wulandari]]>;
<![CDATA[Sonia Angela Hutabarat]]>;
<![CDATA[Teresia Sihombing]]>;
<![CDATA[Michael Simanjuntak]]>;
<![CDATA[Rafida Khairani]]>
<![CDATA[ COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v4i2.2049
<![CDATA[This study aims to test either simultaneously or partially. The Effect of Inflation, BI Rate and US Dollar Exchange Value on the Composite Stock Price Index listed on the Indonesia Stock Exchange in the period 2008 - 2018. Using multiple linear regression analysis method to test classical assumptions such as normality, multicollinearity, autocoleration and heteroscedasticity. The results of the F test study showed that the value of Fcount was 9.734> Ftable 4.35 with a significant value of 0.007 <0.005, so that inflation, BI Rate and Exchange Rate together have a significant and significant effect on the Composite Stock Price Index. In the t test, the inflation variable has no and significant effect on the Composite Stock Price Index, the BI Rate has a negative and significant effect on the Composite Stock Price Index and the Exchange Value has a positive and significant effect on the Composite Stock Price Index. With this the coefficient of determination can be seen from the Adjusted R Square value of 0.724. This means that the independent variable can explain the dependent variable by 72.4%, while the remaining 27.6% is explained by other variables not examined. Keywords: BI Rate, IHSG, Inflation, US Dollar Exchange Rate]]>
<![CDATA[Dinamika Hukum Perpajakan Di Indonesia Ditinjau Dari Undang-Undang Nomor 28 Tahun 2009 Tentang Pajak Daerah Dan Distribusi Daerah ]]>
<![CDATA[Moza Dela Fudika]]>;
<![CDATA[Rosyidi Hamzah]]>
<![CDATA[ COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v4i2.2066
<![CDATA[Changes in tax regulation policies as an implication of regional autonomy in Indonesia starting from Law Number 18 of 1997 concerning Regional Taxes and Regional Levies, then amended by Law Number 34 of 2000 concerning Amendments to Law Number 18 of 1997 concerning Taxes Regions and Regional Retribution. This regulation was later replaced by Law Number 28 of 2009 concerning Regional taxes and Regional Levies. Of the three regulations, legal dynamics occur that lead from decentralized to centralized. The research method in this study uses the normative legal method. From the results of the study, it is found that the dynamics of taxation law in Indonesia in terms of law number 28 of 2009 concerning regional taxes and regional distribution have experienced legal changes in terms of types of taxes, discretionary rate setting, and the nature of determining the type of tax of the law prevailing previously which led to a decentralized to centralized nature as well as a change in tax determination policy from an open list system to a closed list system. Keyword : legal dynamics, taxation, regional taxes and regional distribution]]>
<![CDATA[Pengaruh Word Of Mouth Dan Kepercayaan Terhadap Keputusan Pengambilan Kredit Usaha Rakyat (KUR) Bank Bni Unit Jalan Baru Kabupaten Karawang ]]>
<![CDATA[Ismi Salamah]]>;
<![CDATA[Ajat Sudrajat]]>
<![CDATA[ COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v4i2.1812
<![CDATA[This study aims to determine the description of the variable word of mouth, customer trust, and decision making of people's business credit (KUR) at Bank BRI Unit Jalan Baru, Karawang Regency. In addition, this study aims to determine the effect partially and simultaneously between word of mouth and customer trust on the decision to make people's business credit (KUR) at Bank BRI Unit Jalan Baru, Karawang Regency. The type of data used in this research is quantitative data. This research was conducted on customers of the People's Business Credit (KUR) BRI Bank Unit Jalan Baru, Karawang Regency. The analysis model used in this research is the path analysis model. Based on the results of descriptive analysis, it shows that the word of mouth variable gets an average score of 474 on the agreeing criteria, then the customer trust variable gets an average score of 435.5 in the agreeing criteria, while the people's business credit decision-making variable (KUR) gets an average -The average score of 494.5 is on the agreed criteria. Based on the results of hypothesis testing, it shows that there is a partial and simultaneous influence on word of mouth and customer trust on the decision of making people's business credit (KUR) at Bank BRI Unit Jalan Kabupaten Karawang. Keyword : Word of mouth, Costumer Trust, Dicision Making Kredit]]>
<![CDATA[Analisis Rasio Keuangan Dan Metode Economic Value Added (EVA) Untuk Menilai Kinerja Keuangan Perusahaan ]]>
<![CDATA[Ahmad Irfan Nurhakim]]>;
<![CDATA[Raden Aditya Kristamtomo]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v5i1.1987
<![CDATA[State-owned enterprises (BUMN) liquid a form of government investment that manages the life of many people, state-owned construction (KARYA) liquid state-owned enterprises that focus on the field of considerable construction is very influential in all aspects of the country. Entering the era of globalization and the demands of construction services users to the company's performance permissible better. The very strict competition between construction companies can pose a risk of competition in the financial performance of state-owned enterprises (KARYA), so that state-owned enterprises are still weak in the mastery of local project (market). This research aims to identify financial performance in the STATE of construction (KARYA) from the level of liquidity, solvency, and profitability and examined by the economical value-added method (EVA) to know the value added economy in the company'S construction Field (KARYA). This method of study uses a quantitative descriptive method with the approach of financial analysis and the use of economic value-added methods (EVA). Using data will be financial from Tofu 2015 S. D 2018. Based on the results of the analysis of financial performance of the 4th (four) enterprises in the work in the field of poor debt acquisition is a major factor and added economic value shows less good results because fewer companies obtain positive value. This should be the company to maintain liquidity ratio value.. Keywords: Financial Ratio Analysis, Economic Value Added, BUMN Construction]]>
<![CDATA[Pengaruh Intensitas Aset Tetap Dan Pertumbuhan Penjulan Terhadap Penghindaran Pajak ]]>
<![CDATA[Annisa Ayu Asri]]>;
<![CDATA[Endang Mahfudin]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v5i1.2032
<![CDATA[This study aims to determine, analyze and describe the effect of fixed asset intensity and sales growth on tax avoidance. The method used in this research is descriptive verification method with a quantitative approach which is sourced from the annual report of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (BEI). The sampling technique was using purposive sampling technique. The data obtained were analyzed using descriptive statistical testing, classical assumption test, multiple linear regression analysis, determination coefficient test and hypothesis testing using t test and f test. This study used SPSS version 16 to process data. The results of this study indicate that (1) the intensity of fixed assets has no effect on tax avoidance (2) sales growth has no effect on tax avoidance. (3) the intensity of fixed assets and sales growth simultaneously has no effect on tax avoidance. Keywords: Fixed Asset Intensity, Sales Growth, Tax Avoidance]]>
<![CDATA[Analisis Perkembangan BUMDes se Kabupaten Tolitoli ]]>
<![CDATA[Fitriyah Astri]]>
<![CDATA[ COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v4i2.2038
<![CDATA[BUMDes are the economic drivers of rural communities that are managed by communities appointed through village meetings in an effort to strengthen the village economy and are formed based on the needs and potential of the village. This study aims to determine the development of BUMDes in Tolitoli Regency. The research approach used is descriptive quantitative. By using data collection techniques through interviews with informants who are considered to have the potential to provide information about BUMDes development from various aspects of institutions, regulations, BUMDes businesses, reporting administration and accountability, capital and assets. also through interviews and office administration documentation and accountability. The results show that in the classification most of them are at the growth classification level and some are in the basic classification. Factors that should be improved and receive attention for the development of BUMDes are to immediately improve the system starting from institutions, utilization of capital and assets, administration, and BUMDes regulations. Keywords: Village Business Institutions, Development]]>
<![CDATA[Pengaruh Kepemilikan Publik dan Profitabilitas Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan ]]>
<![CDATA[Ida Fitriyani]]>;
<![CDATA[Dwi Indah Lestari]]>
<![CDATA[ COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v4i2.2039
<![CDATA[This study aims to determine the effect of public ownership and profitability on the timeliness of financial report submission. Secondary data used in this research is the company's audited annual financial statements. The population in this study is mining sector companies listed on the Indonesia Stock Exchange 2014-2018. The sampling technique used in this research is purposive sampling, thereby obtained 180 samples from 36 companies. The analysis technique used in this research is logistic regression analysis. The results showed that the partial public ownership does not affect the timeliness of financial report submission, while profitability positive and significant impact on the timeliness of financial report submission. Public ownership and profitability simultaneously have a positive and significant effect on the timeliness of financial report submission. Keywords: Public Ownership, Profitability and Timeliness of Financial Report Submission.]]>
<![CDATA[Pengaruh Inflasi Dan Nilai Tukar Terhadap Harga Saham (Studi Kasus Bank Mandiri (Persero) Tbk Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2018) ]]>
<![CDATA[Karina Turi Lestari]]>;
<![CDATA[Nanu Hasanuh]]>
<![CDATA[ COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v4i2.2041
<![CDATA[This study examines The Influence of Inflation and Exchange Rate on Stock Price Study Case of Mandiri Bank Listed in Indonesia Stock Exchange Period 2015-2018. Faculty of Economics University of Singaperbangsa Karawang. The independent variables are inflation and exchange rate, and the dependent variable is stock price. The researcher acquired sample within this study was by conducting purposive sampling method. Moreover, there were as many as 48 data of samples which were obtained within 4 years at Bank Mandiri for the period 2015-2018. The result imparts that the inflation does not influence Stock Price, and Exchange Rate has a significant negative effect on Stock Price. Inflation and Exchange Rate simultaneously have a significant effect on stock prices. Key Words : Stock Price, Inflation and Exchange Rate]]>
<![CDATA[Pengaruh Net Profit Margin (NPM) Dan Debt To Assets Rasio (DAR) Terhadap Return Saham ]]>
<![CDATA[Lusi Noviyanti]]>;
<![CDATA[Moh. Wahyudin Zarkasyi]]>
<![CDATA[ COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v4i2.2042
<![CDATA[This study aims to determine the effect of Net Profit Margin and Debt to Assets Ratio on Stock Return. The sampling method using purposive sampling, obtained a sample of 13 companies. The research data uses secondary data, namely from the financial statements of the food and beverage subsector companies listed on the Indonesia Stock Exchange for the 2014-2018 period eith miltiple linear regression analysis testing with the help of SPSS version 22 using teh normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, t test, f test and the coefficient of determination. The examiner shows that partially NPM has no effect on stock returns and DAR has no effect on stock returns. And simultaneously NPM and DAR have no effect on stock returns. Keyboards: Net Profit Margin (NPM), Debt to Assets Ratio (DAR), Stock return]]>
