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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 4,226 Documents
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ANALISIS KINERJA KEUANGAN PERUSAHAAN PADA INDUSTRI MAKANAN OLAHAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Alaufi Khairunisya; Tri Kartika Pertiwi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12331

Abstract

Kinerja keuangan merupakan sebuah prestasi atau hasil yang digapai manajemen dalam melaksanakan fungsi dan tugasnya untuk mengelola aset yang dimiliki perusahaan. Tujuan penelitian ini adalah menganalisis pengaruh dari struktur modal, ukuran perusahaan, gender dewan komisaris, dan gender direksi terhadap kinerja keuangan perusahaan. Penentuan sampel memakai teknik purposive sampling. Sampel penelitian ini berjumlah 18 perusahaan industri makanan olahan yang terdaftar di Bursa Efek Indonesia tahun 2019-2023. Metode analisis penelitian ini memakai analisis regresi dengan variabel dummy. Hasil mengungkapkan struktur modal berkontribusi terhadap kinerja keuangan, ukuran perusahaan berkontribusi terhadap kinerja keuangan, gender dewan komisaris tidak berkontribusi terhadap kinerja keuangan, dan gender direksi berkontribusi terhadap kinerja keuangan perusahaan.
PENGARUH KEPUASAN KERJA TERHADAP KINERJA KARYAWAN PT TELKOM AKSES SEMARANG Sesarius Ile Hokor; Bonaventura Hendrawan Maranata
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12332

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepuasan kerja terhadap kinerja karyawan di PT Telkom Akses Semarang. Validitas instrumen diukur dengan membandingkan reliabilitas setiap pertanyaan menggunakan koefisien Alpha Cronbach untuk menilai keandalan instrumen. Dengan menggunakan analisis regresi linier sederhana, didapatkan persamaan Y = 23,747 + 0,346X + e. Hasil analisis menunjukkan bahwa jika nilai variabel X (kepuasan kerja) adalah nol, maka nilai variabel Y (kinerja karyawan) sebesar 23,747. Setiap peningkatan satu unit pada variabel kepuasan kerja dihubungkan dengan peningkatan pada kinerja karyawan, dengan tingkat signifikansi 0,05. Pengujian parsial (Uji T) menunjukkan bahwa nilai t untuk variabel X adalah 3,487 dan t tabel sebesar 1,984, yang menandakan adanya pengaruh signifikan kepuasan kerja terhadap kinerja karyawan. Temuan ini mengindikasikan bahwa kepuasan kerja memiliki dampak positif dan signifikan terhadap peningkatan kinerja karyawan di PT Telkom Akses Semarang.
THE INFLUENCE OF BRAND TRUST AND LIFESTYLE ON PURCHASING DECISIONS FOR POCARI SWEAT IN SURABAYA Jonsen Sitohang; Hery Pudjoprastyono
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12333

Abstract

This study aims to determine the effect of brand trust and lifestyle on purchasing decisions for Pocari Sweat in Surabaya. The population in the study were Pocari Sweat consumers who live in Surabaya with a sample of 99 respondents. The sampling technique used was purposive sampling. The analysis method was carried out with Structural Equation Models (SEM) with the alternative Partial Least Sqaure (PLS) method. The results of this study are: 1) Brand trust has a positive and significant effect on purchasing decisions for Pocari Sweat in Surabaya 2) Lifestyle has a positive and significant effect on purchasing decisions in Surabaya.
PENGARUH INFLASI, SUKU BUNGA, PROFITABILITAS DAN STRUKTUR MODAL TERHADAP HARGA SAHAM PERUSAHAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERCATAT DI BURSA EFEK INDONESIA Sorta Angelia Br Aritonang; Yohana Priskawati Priskawati; Lasma Ria Tampubolo; Eka Mayastika Sinaga
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12336

Abstract

The purpose of this study was to obtain empirical evidence about the effect of inflation and interest rates on stock prices partially or simultaneously and to determine the most dominant variable that affects the stock price of property and real estate companies on the Indonesia Stock Exchange in 2018-2022. This type of research is quantitative research and the type of data used is quantitative secondary data derived from the results of the Indonesia Stock Exchange publication, about issuer data, reports published by Bank Indonesia, reference books, the internet, and other scientific scientific literature related to the topic of research discussion. Secondary data in this study includes monthly panel data for the period 2018-2022 which includes Debt To Equity Ratio (DER), Return On Equity (ROE), and Stock Price data taken from the Indonesia Stock Exchange website. While Inflation data, Interest Rates (BI Rate) are taken through the Bank Indonesia website. The data collection method is carried out by collecting supporting data from literature, journals, and reference books to get the case of the problem under study and collecting relevant secondary data from reports published by Bank Indonesia and the Indonesia Stock Exchange. The results of this study indicate that simultaneously the inflation rate and interest rate variables have a significant effect on the stock price of property and real estate companies on the Indonesia Stock Exchange and partially show that the inflation rate has a positive and significant effect on stock prices, while interest rates have no significant effect on stock prices.
PENGARUH RETURN ON ASSET (ROA), RETURN ON EQUITY (ROE), LOAN TO DEPOSIT RATIO (LDR), DAN NON PERFORMING LOAN (NPL) TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019 – 2023 Ayu Anggraini Siregar; Fadya Octavia Limbong; Ezzah Nahrisah; Lasmaria Tampubolon
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12337

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Return on Equity (ROE), Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), dan Return on Asset (ROA) terhadap harga saham. Pendekatan penelitian ini dilakukan dengan kuantitatif dan pemilihan sampel dilakukan dengan menggunakan purposive sampling. Metode penelitian ini dilakukan menggunakan regresi linear berganda dengan yang diteliti maka secara parsial.
PENGARUH PERENCANAAN PAJAK, ASET PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN, PROFITABILITAS DAN BEBAN PAJAK KINI TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018 - 2022) Ria Damayanti; Garin Pratiwi Solihati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12338

Abstract

Penelitian ini bertujuan untuk menguji dan mengkaji pengaruh perencanaan pajak, aset pajak tangguhan, beban pajak tangguhan, profitabilitas (ROA) dan beban pajak kini terhadap manajemen laba. Variabel independen yang digunakan dalam penelitian ini adalah perencanaan pajak, aset pajak tangguhan, beban pajak tangguhan, profitabilitas (ROA) dan beban pajak kini, sedangkan variabel dependen dalam penelitian ini adalah manajemen laba. Data yang diperoleh berupa data sekunder yaitu data perusahaan yang dimana didapatkan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Dari 76 perusahaan sebagai populasi, diambil 24 perusahaan yang memenuhi kriteria sebagai sample. Penelitian ini menggunakan SPSS 29 dengan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa perencanaan pajak bepengaruh signifikan terhadap manajeman laba. Aset pajak tangguhan, beban pajak tangguhan, profitabilitas dan beban pajak kini tidak bepengaruh signifikan terhadap manajeman laba.
ANALISIS MODAL MANUSIA DAN MODAL INFORMASI TERHADAP KINERJA KARYAWAN DAN IMPLIKASINYA PADA KINERJA OPERASIONAL Evan Nugraha; Sumeidi Kadarisman; Kosasih Kosasih; Vip Paramarta
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12339

Abstract

Dalam sebuah organisasi bahwa sumber daya manusia menempati posisi penting dalam usaha untuk mencapai tujuan organisasi yang telah direncanakan. Tujuan organisasi akan dapat dicapai melalui kinerja karyawan dalam keberhasilan mengelola kinerja operasional perusahaan. Dalam konsep kontemporer, konsep resources diubah menjadi capital, sehingga di perkenalkan istilah human capital, information capital, dan organization capital. Berangkat dari permasalahan tersebut di beberapa perusahaan khususnya perusahaan distributor alat kesehatan, maka dilakukan penelitian tentang pengaruh modal manusia (X1) dan modal informasi (X2) terhadap kinerja karyawan (Y) dan implikasinya terhadap kinerja operasional (Z). Setelah dilakukan pra survey diperoleh nilai rata-rata variable X1 terhadap variabel Y sebesar 50% dengan kriteria cukup, nilai rata-rata variable X2 sebesar 51% dengan kriteria baik, nilai rata-rata variable Y terhadap variabel Z sebesar 61% dengan kriteria baik, dan nilai rata-rata variable Z sebesar 27% dengan kriteria baik dengan dipengaruhi oleh variabel X1, X2, dan Y. Berdasarkan permasalahan yang telah dijelaskan diatas perlu ditingkatkan. Dari hasil penelitian diperoleh kesimpulan bahwa semua variabel independent baik melalui intervening berpengaruh terhadap variabel depenend.
THE EFFECT OF GRDP, MINIMUM WAGE, AND THE NUMBER OF INDUSTRIAL ENTERPRISE UNITS ON LABOR ABSORPTION IN THE MANUFACTURING SECTOR IN LAMPUNG PROVINCE 2017-2022 Ferdi Septiawan Perdana; Toto Gunarto
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12340

Abstract

The manufacturing industry plays an important role in the economy as a leading sector and as a provider of employment for the population to meet the job market. This research aims to analyze the influence of the manufacturing industry sector in absorbing labor. The variables used include Gross Regional Domestic Product (GRDP) of the manufacturing industry sector, minimum wage in Regencies/Cities, the number of manufacturing industry units in absorbing labor in the manufacturing industry sector in the Lampung Province during the period of 2017-2022. The analytical methodology used is the panel data regression analysis method using classic assumption testing, model suitability testing, t-test and f-test hypothesis testing, and coefficient of determination analysis. The results show that GRDP of the manufacturing industry sector and the number of manufacturing industry units have a positive and significant influence on labor absorption, while minimum wage in regencies/cities has a negative and significant influence on labor absorption in the Lampung Province during the period of 2017-2022
PENGARUH BRAND IMAGE DAN ELECTRONIC WORD OF MOUTH (E-WOM) TERHADAP KEPUTUSAN PEMBELIAN SAFF & CO. DI KUPANG Radhiya Esa Fitriawati; Siti Aminah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12341

Abstract

The purpose of this study is to examine how brand perception and electronic word-of-mouth (E-WOM) affect Kupang consumers' decisions to buy SAFF & Co. products. An associative quantitative methodology is employed in the study, and 88 respondents were chosen for the sample using convenience sampling methods. SEM-PLS was used for data analysis after closed questionnaires were used to gather data. The findings demonstrated that E-WOM and brand perception had a strong and favorable impact on consumer decisions. Positive word-of-mouth (E-WOM) from customer reviews impacts consumer purchase decisions, while a good company image boosts consumer trust. To sum up, keeping up a positive internet presence and brand reputation is critical to boosting sales. This study suggests that future research should include more factors and a larger sample size.
PENGARUH KERJASAMA TIM DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PADA PT. ASTA JAWA DWIPA SURABAYA Krisna Bahrul Ulum; Endang Iryanti
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12343

Abstract

This objectives examines the effect of teamwork and work motivation on employee performance at PT Asta Jawa Dwipa Surabaya, which has experienced a decline in performance in the last three years. Using a quantitative sociative approach with Partial Least Square (PLS) analysis on 72 permanent employees, the results of the study indicate that teamwork and work motivation have a significant effect on employee performance. The results of the analysis show that the path coefficients are 0.538 for teamwork and 0.416 for work motivation, with T-Statistic values ​​of 3.081 and 2.473, respectively, which are significant. This study reveals that good teamwork and high work motivation can increase employee productivity and work quality, as well as achieve company goals. Further efforts are needed to improve cooperation and motivation to maximize employee performance.

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