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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 Pertumbuhan Laba Pada PT. Toba Pulp Lestari Tbk Agustina Br. Tungkir; Mila Yulia Herosian; Maria Cendika Manalu; M. Alvi Syahri
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.v5i1.2358

Abstract

This study aims to determine and analyze profit growth on financial ratios Current Ratio, Debt To Assets Ratio, and Total Assets Turn Over at the company PT. Toba Pulp Lestari Tbk. This research method is quantitative method with quantitative descriptive research. Data collection techniques using documentation techniques. The independent variables in this study are the Current Ratio, Debt To Assets Ratio, and Total Assets Turn Over. The dependent variable in this study is profit growth. Data analysis used multiple linear regression analysis. The results of this study indicate that the F test value obtained is Fcount of 5.571 with a significant value of 0.065>0.05. The results of the T test show, a) the CR variable has a tcount of -0.099 with a significant value of 0.926>0.05; b) the DAR variable has a value of -tcount< ttable that is -3.662<2.0150; c) the TATO variable has a tcount of -0.916 with a significant value of 0.411>0.05. In conclusion, partially Current Ratio, Debt To Assetsratio, and Total Assets Turn Over have no effect on profit growth at PT. Toba Pulp Lestari Tbk. Simultaneously Current Ratio, Debt To Assets Ratio, and Total Assets Turn Over together affect profit growth at PT. Toba Pulp Lestari Tbk. Keywords: Current Ratio, Debt to Assets Ratio, Profit Growth, Total Assets Turn Over
Pengaruh Quick Ratio, Debt to Equity Ratio, Total Asset Turnover, Net Profit Margin terhadap Pertumbuhan Laba pada Perusahaan Property dan Real Estate Yang Terdaftar di BEI Tahun 2017-2019 Siti Dini; Cindi Cenora Manalu; Desy Renica S Gultom; Lilis Suheri Purba
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.v5i1.2359

Abstract

This vstudy vintends vto vanalyze vand valso vassess vthe vimpact vof vthe vQuick vRatio, vDAR, vTATO, vand vNPM von vProfit vGrowth. vIn vthis vstudy, vthe vpopulation vused vis vProperty vand vReal vEstate vbusiness ventities vthat vwere vrecorded vin vthe v2017-2019 vperiod von vthe vIDX. vThis vstudy vuses vdata vanalysis vtechniques vsuch vas vMultiple vLinear vRegression, vDetermination vCoefficient vTest, vT-Test, vand vF vTest. vThe vresults vof vthe vassessment von vthis vresearch vtest vstate vthat vpartially vthe vQuick vRatio vhas va vnegative vand vsignificant vimpact von vProfit vGrowth, vPartially vthe vDAR vhas vno vimpact von vGrowth vProfit, vPartially vTATO vhas vno vimpact von vProfit vGrowth, vPartially vNPM vhas vno vimpact von vProfit vGrowth. vMeanwhile, vSimultaneously vQuick vRatio, vDAR, vTATO, vNPM vImpacted vProfit vGrowth vwith va vsignificant vvalue vof v0.049 vin vProperty vand vReal vEstate vCompanies vlisted vin vthe v2017-2019 vperiod von vthe vIDX. Keywords: vQuick vRatio, vDebt vTo vAsset vRatio, vTotal vAsset vTurn vOver, vNet vProfit vMargin, vProfit vGrowth.
Pengaruh Budaya Organisasi Dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada Dinas Pendidikan, Pemuda Dan Olahraga (Disdikpora) Kabupaten Karawang Dede Yulia; Anggi Pasca Arnu
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.v5i1.2370

Abstract

This study aims to determine the partial and simultaneous influence between organizational culture, employee work environment on the performance of the employees of the Department of Education, Youth and Sports (DISDIKPORA), Karawang Regency. The method used in this research is descriptive and verification methods. The population in this study were 267 employees of the Office of Education, Youth and Sports (DISDIKPORA) Karawang Regency. The sample used in this study amounted to 157 employees. The sampling technique used in this study is a simple random sampling technique. The results showed that there was a partial influence of 28.2% between Organizational Culture on employee performance and there was a partial influence between the work environment and employee performance by 19.3%. Meanwhile, the simultaneous influence between organizational culture and work environment on employee performance is 47.5% and the influence of other variables outside the model is 52.5%. 47.5%. Keywords: Organizational Culture, Work Environment, Employee Performance.
Pengaruh Budaya Organisasi Dan Disiplin Kerja Terhadap Kinerja Pegawai Pada Dinas Perhubungan (Dishub) Kabupaten Karawang Diella Fakhirah Yunansyah; Anggi Pasca Arnu
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.v5i1.2371

Abstract

This study aimed to determine the partial or simultaneous effect of organizational culture, employee work discipline on the performance of the employees of the Department of Transportation (Dishub) Karawang Regency. The method used is descriptive and verification method. The population in this study amounted to 255 employees of the Department of Transportation Karawang Regency. The sample in this study amounted to 153 employees using the Solvin method. The sampling technique in this study used a simple random sampling technique. The results showed that there was a partial influence of 34.6% between Organizational Culture on employee performance and there was a partial influence between work discipline on employee performance of 23.6%. While the simultaneous influence of organizational culture and work discipline on employee performance is 58.2% and the influence of other variables outside the model is 41.8%. In conclusion, there is a significant influence between Organizational Culture, Work Discipline, and simultaneously Organizational Culture and Work Discipline on the Performance of the Employees of the Department of Transportation (DISHUB) Karawang Regency. Keywords: Organizational Culture, Work Discipline, Employee Performance
Manajemen Sumber Daya Manusia Pengaruh Kompetensi, Kedisiplinan Dan Sistem Kerja Terhadap Peningkatan Kualitas Kerja Guru Pada Yayasan Adlin Murni Isnaini Mega Utari; Dhita Adriani Rangkuti
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.v5i1.2378

Abstract

The study is conducted in order to be able to understand competence, discipline, and systems of work On The Improvement Of Teacher Work Quality In Yayasan Adlin Murni. The Yayasan Adlin Murni has a vision of becoming an excelling school of morality and excellence while the mission of the Yayasan Adlin Murni is: to educate students to become conscious of god, to be concerned about the environment, to develop students who care about science and technology, and to educate underachieving and extracurricular students. In the study the author uses a quantitative research method with the sample used amounts to 75 samples. Data analysis with a double line-regression model and thus obtaining disciplinary results and work systems are affecting the quality of work in a Yayasan Adlin Murni teacher. Keywords : Competence, Discipline, Work System, and Work quality
Pengaruh Current Ratio, Debt To Equity Ratio, Total Asset Turnover Dan Net Profit Margin Terhadap ROA Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019 Nilam Permata Sari Br Tarigan; Febby Chintya; Grace Elisabeth; Mila Yulia Herosian
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.v5i1.2380

Abstract

This study aims to determine the effect of the variable current ratio, debt to equity ratio, total asset turnover and net profit margin on ROA. The population of this study obtained 67 companies selected using purposive sampling with certain criteria as many as 27 companies. The type of data used in this research is quantitative data. The data source in this research is secondary data. The data collection technique is done by using documentation technique and data analysis using multiple linear analysis. The results of the study partially show that the current ratio, total asset turnover and net profit margin have a positive and significant effect on ROA, the debt to equity ratio has a negative and significant effect on ROA. The research results simultaneously show the current ratio, debt to equity ratio, total asset turnover and net profit margin to ROA. Keywords: Current Ratio, Debt To Equity Ratio, Net Profit Margin, ROA, Total Assset Turnover
Kinerja Karyawan PT Perkebunan Nusantara VIII Kebun Cibungur Sukabumi Berdasarkan Efikasi Diri Dan Kecerdasan Emosional Raihan Mughits Shalshabill; Faizal Mulia Z; Dicky Jhoansyah
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.v5i1.2434

Abstract

This research was conducted to examine the effect of self-efficacy and emotional intelligence on employee performance at PT Perkebunan Nusantara VIII Kebun Cibungur Sukabumi. The method used in this research is an associative method with a quantitative approach. The population in this study were employees of PT Perkebunan Nusantara VIII Kebun Cibungur Sukabumi. The sampling technique used was the method of saturation sampling by distributing questionnaires to 47 employees of the engineering and processing division of PT Perkebunan Nusantara VIII Kebun Cibungur Sukabumi. The results prove that the f-count value is 20.683 (≥ f-table = 3.209) with a significance value of 0.000 (<0.05). So self-efficacy and emotional intelligence simultaneously have a significant positive effect on employee performance. The results also prove that the t-count value of self-efficacy is 3.200 (≥ t-table 2.014) and the t-value of emotional intelligence is 2.991 (≥ t-table 2.014). So it can be concluded that self-efficacy has a significant positive effect on employee performance and emotional intelligence has a significant positive effect on employee performance.Keywords: Self-Efficacy, Emotional Intelligence, Employee Performance
Pengaruh Ukuran Perusahaan, Likuiditas, Leverage, Dan Aktivitas Terhadap Pertumbuhan Laba Pada Perusahaan Sektor Perdagangan, Jasa Dan Investasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019 Adventius Gulo; Irmayanti Lumban Gaol; Monikha Tampubolon; Ike Rukmana 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.v5i1.2589

Abstract

This research was conducted to test the effect of firm size, liquidity, leverage, and activity on profit growth in trading, service and investment sector companies listed on the Indonesia Stock Exchange (IDX) with a population of 164 companies for the period 2016-2019. The sample selection method used in this study is purposive sampling method, with a sample of 50 companies. The implementation of this research uses multiple linear regression analysis method with the SPSS 21 program. From the results of the research that has been done, it shows that simultaneously the independent variables consisting of firm size, liquidity, leverage and activity have a significant effect on the profit growth variable. Partially, it shows that firm size and liquidity have no and insignificant effect on profit growth. While the leverage variable has a negative and significant effect on profit growth and the activity variable has a positive and significant effect on profit growth. Keywords: Firm Size, Liquidity, Leverage, Activity, Profit Growth
Pengaruh Komisaris Independen, Komite Audit, Kepemilikan Institusional Dan Kualitas Audit Terhadap Integritas Laporan Keuangan Di Perusahaan Sub Sektor Transportasi Yang Terdaftar Di BEI Tahun 2017-2019 Alberto Yakob Kristian Marpaung; Laura Raze Tinambunan; Irma Natallia Bangun; Enda Noviyanti SimorangkirAlbertomarpaung8@gmail.com1
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.v5i1.2590

Abstract

One of the most important things in the financial statements of a company is the integrity of financial reports. Integrity of financial reports, especially in the transportation company sector, there are some that are not in accordance with the standard provisions of the IDX and there are also some transportation companies that do not publish annual financial reports on the IDX. This research was conducted. to analyze the effect of independent commissioners, audit committee, institutional ownership and audit quality on the integrity of financial statements. Integrity of financial statements is the dependent variable in this study, while independent commissioners, audit committee, institutional ownership and audit quality are independent variables in this study. This research is 25 transportation companies listed on the IDX in 2017-2019. In this study the sample was selected using the purposive sampling method. Data analysis was made using classical assumption tests and hypothesis testing using the linear method. double ier. The results of this research show that the independent commissioners, audit committee, institutional ownership and audit quality have no effect on the integrity of the financial statements. Keywords: Independent Commissioner, Audit Committee, Institutional Ownership, Audit Quality, Financial Report Integrity
Pengaruh Net Profit Margin, Return On Assets, Debt To Equity Ratio Dan Ito Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Maya Sabirina Panggabean; Angelica Angelica; Dinny Khairunnisa Aprilia; Edyson Wijaya; Sonia Febriani
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.v5i1.2600

Abstract

The increase in profit obtained by a company within a certain period is the definition of profit growth. The percentage increase in profit can indicate the company's financial position. The purpose of this research is to know how Net Profit Margin, DER, ROA and ITO can impact on profit growth in the company. The type of research used is descriptive quantitative using secondary data, the sample is determined using the purposive sampling method, and the examination method uses multiple linear regression analysis.The population of the company is 139 manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2019. Based on the research results, it is known that NPM has an effect of 34.38 percent, ROA has an effect of -45.71 percent, DER has an effect of 49.2 percent and ITO has an effect of 0.5 percent on Profit Growth. Simultaneously, NPM, DER, ROA and ITO have a positive and relevant impact. Partially, only NPM and DER have a positive and relevant effect on Profit Growth, while ROA and ITO have no relevant impact on Profit Growth. Keywords: Net Profit Margin, Return On Assets, Debt to Equity Ratio and ITO

Page 24 of 340 | Total Record : 3395

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