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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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Analisis Pengelolaan Modal Usaha Dalam Rangka Meningkatkan Taraf Kehidupan Ekonomi Petani Bawang Merah Dengan Menggunakan Media Tanam Sawah Tadah Hujan Kamaludin Kamaludin; Sri Wahyuningsih
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): 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.v5i1.2595

Abstract

This research aims to know the condition of venture capital as well as to know the management of business capital and the profit generated by shallot farmers who use rain-ed rice fields. This research uses qualitative research methods with the focus of research describing business capital conditions, business capital management, and the profits generated by shallot farmers who use rainwater fields in Bulakamba District of Brebes Regency. The data collection techniques used in this study are observation techniques, interview techniques, and documentation techniques. The results of this study are in the form of the concept of business capital governance for shallot farmers who use the rain fields in the form of concept 4 S (Set Up, Save, Synergy, and Submission), through this concept shallot farmers are expected to manage the business capital to the maximum through commitment and self-discipline and this concept as a foundation of self-competence development for shallot farmers to increase the economic value of shallots to achieve an increase in the level of economic life for shallot farmers by using the media to plant rain-ed rice fields. Keywords: Business Capital Management, Economic Living Standards, Shallot Farmers, Rainy Rice Fields
Minat Beli Memediasi Pengaruh E-Service Quality Dan Promosi Terhadap Keputusan Pembelian Di Shopee (Studi Kasus Pada Mahasiswa Manajemen Ukrida 2017) Melitina Tecoalu; Kelvin Yonathan; Hery Winoto Tj
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): 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.v5i1.2596

Abstract

Technological developments support an increase in online buying and selling activities in marketplaces that have turned conventional transactions into digital ones. The quality of services and promotions offered have also turned digital. The purpose of this study was to examine the effect of e-service quality and promotion on purchasing decisions at Shopee which are mediated by purchase intention. By using a sample of 60 students of the 2017 UKRIDA Management Departement with a purposive sampling technique. The data analysis technique used in this research is Structural Equation Modeling (SEM) using the SmartPLS version 3.0 software. The results obtained in this study indicate that there is an effect of e-service quality on purchasing decisions and purchase intentions, while promotion has no effect on purchasing decisions. Meanwhile, mediation of purchase intention strengthens the influence of e-service quality and promotion on purchasing decisions. Keywords: e-service quality, promotion, purchasing decisions, purchase intention
Pencatatan Akuntansi Dan Manajemen Laba Pada Perusahaan Di Indonesia Selama Pandemi Coronavirus (Covid-19) Sarlina Sari
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): 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.v5i1.2603

Abstract

This research is a descriptive qualitative study that aims to explore the practice of accounting records adopted by business people and companies in Indonesia during the Coronavirus pandemic by comparing it with previous literature which has similar characteristics, namely past events that have an impact on unstable financial conditions. The data used in this study are secondary data, such as the results of previous studies, accounting lecturer dialogue forum press releases, Indonesian Accountants Association press releases, and several other online information sources. Overall, the discussion of this study shows that several accounting techniques can be used to reduce the negative impact of a pandemic on corporate financial reports. Some of the techniques companies can use during a pandemic include fair value accounting, income smoothing, loss avoidance, and big-bath earnings management. The results of the discussion in this study contribute to recent debates about the relevance of accounting to society. Although accounting - both as a discipline and practice - cannot be blamed for the negative effects of the pandemic on companies, it can be blamed as a social science for failing to assist in mitigating the negative effects of the pandemic on the financial performance of companies when managers are not allowed to exercise significant accounting wisdom. to mitigate the negative effects of the pandemic on their balance sheet. As the pandemic gets worse, more basic questions will be asked about the contribution of accounting to society, especially in reducing the negative impact of a crisis or pandemic on companies. Keywords: Fair Value Accounting, Income Smoothing, Loss Avoidance, and Big-Bath Earnings Management, Coronavirus (Covid 19)
Pengaruh Profesionalisme, Kompetensi, Independensi, dan Moral Reasoning terhadap Kualitas Audit pada Kantor Akuntan Publik (KAP) di Kota Medan Sherine Marcelline; Mahmuddin Syah Lubis
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): 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.v5i1.2650

Abstract

The auditor has a duty to assist or provide information about the objectives required by each shareholder, and other shareholders. The functions and duties of auditors such as tax audits, audits and financial statement analysis, the opinion of a qualified auditor can be useful for users. In the financial statements produce audited accountants can be accounted for by users as a basis for making a decision. The auditor must produce audited financial statements that can be trusted by users as a decision making decision. The population in this study includes all auditors who work in 33 Public Accounting Firms (KAP) in Medan City. The sample is 23 Public Accounting Firms (KAP) in Medan City with a sample of 62 accountants. The results of this study are professionalism that affects the quality of audits at the Public Accounting Firm (KAP) in Medan City. Competence affects the quality of audits at the Public Accounting Firm (KAP) in Medan City. Independence does not affect the quality of audits at the Public Accounting Firm (KAP) in Medan City. Moral reasoning does not affect the quality of audits at the Public Accounting Firm (KAP) in Medan City. Keyword : Professionalism, Competence, Independence, Moral Reasoning, Audit Quality
Analysis of Scrum Implementation in Digital Startup Product Development Nurindah Tiffani Rachman; Dedy Sushandoyo
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): 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.v5i1.2003

Abstract

One of the renowned methodology to address product development complexity is Agile methodology. Scrum is the tool of Agile methodology which adopts the Agile manifesto through the incremental and iterative way of developing an IT product. It has been widely used for developing a software project in various organizations and has a reputation for effectively managing the process of product development. However, the application of Scrum often adjusted to fit with the organization. The aim of this paper is to understand the implementation and challenges of Scrum through the interview to the Scrum roles. The needs to build a shippable and working product for immediate business testing or user acceptance are reasons that drive the teams to choose Scrum. The methodology used is qualitative research method using an in-depth interview to the scrum roles that involved in IT product development in the digital startup in Indonesia. The result showed that Scrum makes the process of product development more effective, improves coordination between team members and helps the development team to self-independent in doing the task. Therefore, in summarize, Scrum could manage the process of product development well. Keywords: Digital Startup, Agile Method, Product Development, Scrum
Pengaruh Net Profit Margin (NPM) Dan Earning Per Share (EPS) Terhadap Harga Saham Frieska Septiany; Suhono Suhono
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): 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.v5i1.2088

Abstract

This study aimed to analyze the effect of Net Profit Margin (NPM) and Earning per share (EPS) on stock prices either partially or simultaneously in the Ceramic, Porcelain and Glass Sub-Sector Listed on the Indonesia Stock Exchange for the 2012-2018 period. The research method used is a quantitative method with a descriptive and verification approach. The data analysis method used is statistical analysis using SPSS software. The independent variables used in this study are Net Profit Margin (NPM) and Earnings per share (EPS). While the dependent variable used in the study is the stock price. The results showed, the results of multiple linear regression analysis, namely, Y = 163.323 +(-0.033) + 0.149 + e. The results of the T test showed that the Net Profit Margin has a value of tcount> t table that is 0.646> 0.05, and Earnings per share has a value of tcount> t table that is 7.616> 2.042. Simultaneously, the variables of Net Profit Margin (NPM) and Earning per share (EPS) have a significant effect on stock prices. While partially there is a significant effect of Net Profit Margin (NPM) and Earnings per share (EPS) on Stock Prices in the Ceramic, Porcelain and Glass Sub-Sector Listed on the Indonesia Stock Exchange. Keywords: Net Profit Margin, Earnings Per Share, Share Price
Pengaruh Opini Audit, Umur Perusahaan, Profitabilitas, Dan Pergantian Auditor Terhadap Audit Report Lag Pada Perusahaan Manufaktur Yang Terdapat Di Bursa Efek Indonesia (BEI) Pada Tahun 2017 – 2019 Valentina Lorensa br Sitompul; Firma Kristin Agustina Simanjuntak; Wenny Anggeria Ginting
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): 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.v5i1.2290

Abstract

The purpose of this discussion is to review the related audit opinion, company age, profitability, as well as the change of auditors in the manufacturing industry listed on the Indonesia Stock Exchange for the period 2017-2019. Researchers use quantitative research methods, meaning the data is obtained in www.idx.co.id The population of 182 issuers, while the sampling technique is purposive sampling, so the number of samples is 65 issuers with the period 2017-2019. The Hypothesis test used is logistic regression. The result is partially significant value of audit opinion 0.999 > 0.05, company age 0.008 < 0.05, profitability 0.554 > 0.05, auditor turnover 0.612 > 0.05, simultaneously significant value obtained by 0.00 < 0.05. From these results, it was concluded that audit opinions, profitability, and auditor turnover do not influence audit report lag. Meanwhile, the age of the company has an association over audit report lag, and simultaneously there is an influence between audit opinions, the age of the company, profitability, and the change of auditors on audit report lag. Keywords : Audit opinion; company age; profitability; auditor turnover; audit report lag.
Pengaruh Pemberian KUR dan Strategi Pemasaran terhadap Kemampuan Bertahan UMKM di Tengah Pandemi Covid-19 (Studi Kasus UMKM di Kota Denpasar) Ni Luh Putu Yesy Anggreni
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): 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.v5i1.2327

Abstract

One of the government's efforts to help the sustainability of MSMEs in the midst of the Covid-19 pandemic is to provide KUR, this effort to stimulate MSMEs in developing their businesses. The objectives of this study were to determine: (1) the effect of giving KUR on the survival capacity of MSMEs in the midst of the Covid-19 pandemic; (2) The Influence of Marketing Strategy on the Survival Capability of MSMEs in the Middle of the Covid-19 Pandemic; (3) The Effect of Giving KUR and Marketing Strategy together on the Ability to Survive MSMEs in the Middle of the Covid-19 Pandemic. Data were analyzed by statistical simple regression analysis and multiple regression of two predictors. Through the results of predictions with predictors X1 (Giving KUR) and X2 (Marketing Strategy) to Y (Ability to Endure), the Freg price is 138.32. With (Nm-1) in this case db = 107/2, with a significance level of 5%, the value of Ftable is 3.08 This means that the regression line analyzed is significant to be used as a basis for predictions because it is between the criteria (Y) and the predictors (X1 , X2) there is a significant relationship. Freg is greater than the value of F table or 138.32> 3.08. So that the Zero Hypothesis tested is rejected and the Alternative Hypothesis is accepted which indicates that there is a significant relationship between KUR and Marketing Strategies on the Ability to Survive for MSMEs in the Middle of the Covid-19 Pandemic (Case Study of MSMEs in Denpasar City). Relative Contribution (SR%) for each predictor, namely X1 (giving KUR) = 70.21%, and X2 (Marketing Strategy) = 29.78%. While the regression line is 53.67% which consists of the effective contribution of predictor X1 (giving KUR) = 37.69%. And the effective contribution of predictor X2 (Marketing Strategy) = 15.98% while the remaining 46.33%.% Is influenced by other factors. Based on the results of the analysis and conclusions, it is hoped that MSME actors will further improve their marketing strategies so that they can compete in accordance with the current situation and conditions. Keywords: KUR; Marketing strategy; Ability to Endure
The Pengaruh Good Corporate Governance Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Isra Mira NIta; Gusganda Suria Manda
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): 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.v5i1.2328

Abstract

Financial performance is the basis of an assessment to measure whether or not the company's performance is good. Financial performance can be seen in the financial statements in the form of financial ratios, where in this study to measure the financial performance of state-owned companies using Return Of Asset (ROA). The purpose of this research is to find out, analyze and explain Good Corporate Governance (GCG), company size on financial performance at Badan Usaha Milik Negara (BUMN) listed on the Indonesia Stock Exchange in 2015-2018. This type of research is descriptive quantitative with secondary data sources, the sample selection in this study using purposive sampling method and the method of testing this research using multiple linear regression analysis method. The number of samples in this study were 17 state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2015-2018. Based on the results of the study, it can be concluded that Good Corporate Governance (GCG) and company size on financial performance in Badan Usaha Milik Negara (BUMN) is 0.203 which means 20.30% Good Corporate Governance (GCG), company size affects financial performance, while the remaining 79.70% is influenced by other factors. And based on the results of the hypothesis obtained, there is a significant positive influence between the Board of Commissioners, the Audit Committee, the Board of Directors and Company Size on the financial performance of BUMN companies for the 2015-2018 period. Keywords: Good Corporate Governance, Company Size, Return Of Asset.
The Pengaruh Profitabilitas Dan Leverage Terhadap Penghindaran Pajak (Tax Avoidance) Pada Masa Pandemi Covid-19 A Restu Maulani; Nor Norisanti; Erry Sunarya
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): 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.v5i1.2336

Abstract

The research was aimed at determining the influence of probability and leverage toward tax avoidance during the COVID-19 pandemic implemented on foods and beverages subsector companies registered in Indonesia’s Stock Exchange. The research methods applied were descriptive and associative; samples taken by purposive sampling method and Nonprobability sampling were in terms of 15 out of 53 companies that complied with the criteria, so that samples that were studied were amounted to 45 data counted from quarter I to III of 2020. The techniques of collecting data deployed were secondary data that included documentation and literature study. The technique of analyzing data applied was multiple linear regression. Based on the results, the research shows that partially there is no significant influence from profitability toward tax avoidance, yet leverage partially does. Thus, simultaneously both profitability and leverage significantly influence tax avoidance altogether on foods and beverages subsector companies registered in the Indonesia’s Stock Exchange with its influence ratio amounted to 24.8%. Keywords: Profitabilty, Leverage, Tax Avoidance

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