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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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Pengaruh Kepemilikan Manajerial, Profitabilitas, Liability, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019 Melati Lumbantoruan; Nina Purnasari; Yeslia Sarawati Hutabarat; Unjur Malo Madris Sinaga; Hot Rikardo Marpaung
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.v5i1.2601

Abstract

This study aimed to analyze and examine the effect of managerial ownership, profitability, Liability, and firm size on firm value in basic and chemical industrial sector companies listed on the Indonesia Stock Exchange in 2016-2019. The research method used is a quantitative method. The population in this study was 71 companies and the sample was 23, so the total data were 92 companies. Data analysis using SPSS 20 application, through T test, F test, and multiple linear analysis methods. The results showed, the results of the F test showed that the calculated F value > F table was 2.897 > 2.32, with a significance of 0.028 > 0.05. The results of the T test analysis are as follows, a) the managerial ownership variable has a T count < T table or 0.895 < 1.98973; b) the profitability variable has a value of T count < T table or -0.559 < 1.98973; c) variable Liability has a value of T count < T table or 3.198 > 1.98973; d) firm size variable has a value of T count < T table or 0.078 < 1.98973. In conclusion, partially the variables of Managerial Ownership, Profitability and Firm Size do not have a positive and insignificant effect on firm value, while the Liability variable has a positive and significant effect on firm value. Simultaneously the variables of Managerial Ownership, Profitability, Liability, and Company Size have a major influence on firm value. Keywords: Managerial Ownership, Liability, Firm Value, Profitability, Company Size
Analisis Pengaruh ROA, DER, PER, Dan EVA Terhadap Return Saham Pada Perusahaan Food And Beverage Namira Ufrida Rahmi; Gladys Callista; Silvya Wijaya; Melly Melly; Tiffany Tiffany
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.v5i1.2602

Abstract

Investment or what we often call investment is an investment activity in the form of assets or funds by a company or individual with the aim of getting profits in the future. Investment is also a factor to increase economic growth. Investments can be made in the capital market which is a place where investors and companies seeking funding sources meet. The hope for investors who invest their funds in a company is to get a maximum return in the future. This study aims to determine and analyze Return of Assets, Debt to Equity Ratio, Price Earning Ratio and Economic Value Added to Stock Returns in food and beverage companies listed on the Indonesian stock exchange in 2017 - 2019. The research approach used in this study is quantitative approach. With the purposive sampling method, a sample of 15 food and beverage companies listed on the Indonesian stock exchange in 2017 – 2019, multiplied by three years of research. The type of data used in this research is secondary data. Secondary data is the financial statements of food and beverage companies listed on the Indonesia stock exchange in 2017 – 2019 with the website www.idx.co.id. The results show that Return of Assets, Debt to Equity Ratio, Price Earning Ratio, Economic Value Added have a simultaneous effect on Stock Returns in food and beverage companies listed on the Indonesian stock exchange in 2017 - 2019. Return on Assets has no effect and is not significantly significant. partial to Stock Returns in food and beverage companies listed on the Indonesian stock exchange in 2017–2019. Debt to Equity Ratio has no effect and is not partially significant to Stock Returns in food and beverage companies listed on the Indonesian stock exchange in 2017–2019. Price Earning Ratio has partial and insignificant effect on Stock Return in food and beverage companies listed on the Indonesian stock exchange in 2017 – 2019. 4.Economic Value Added has partial and significant effect on Stock Return in food and beverage companies listed on the stock exchange Indonesian securities in 2017 – 2019. Keywords: Return of Assets, Debt to Equity Ratio, Price Earning Ratio, Economic Value Added and Stock Return.
Pengaruh Net Profit Margin, Debt To Equity Ratio, Perputaran Piutang Dan Perputaran Kas Terhadap Roa Pada Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019 Vincent Fahry; Dewi Gunawan; Cindy Meilianti; Mohd Nawi 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.v5i1.2604

Abstract

The aims of this study to analyze and examine how the influence of NPM, DER, Accounts Receivable Turnover and Cash Turnover on ROA in various industrial sectors listed on the Indonesia Stock Exchange 2016-2019 Period. The populations is 51 companies in the automotive sector listed on the IDX for the period 2016-2019 and obtained a sample of 20. Purposive sampling was the sampling technique of this study. The method used in this research is quantitative method, the nature of the research used is explanatory or explanatory, and uses data collection techniques in the form of documentation, types, and data sources in the form of financial reports of various industrial subsectors listed on the IDX 2016-2019. Keywords : Net Profit Margin, Debt To Equity Ratio, Accounts Receivable Turnover, Cash Turnover, Return On Assets
Pengaruh Disiplin Kerja, Kepuasan Kerja Dan Komunikasi Terhadap Kinerja Karyawan Pada PT Putra Jaya Propita Nabila Husna; Rosinta Romauli Situmeang; Athaya Agnezka; Megawati Sagala
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.v5i1.2839

Abstract

The background of the research in this study was to examine the effect of work discipline, job satisfaction and communication on employee performance at PT Putra Jaya Propita. Decreased employee performance becomes the basis for researchers to develop factors that cause decreased performance. The objects in this study were employees of PT Putra Jaya Propita with a total population of 76 employees. The research sample was 76 employees using saturated sampling techniques. Research limits theory to the use of theories related to human resource management. The method in this study uses quantitative methods with a causal study research model. The implementation of this research can be a consideration to pay attention to discipline, satisfaction and communication that occurs in the company and its impact on employee performance. The conclusions on the research results indicate that the study accepts the hypothesis that work discipline, job satisfaction and communication have an effect on employee performance at PT Putra Jaya Propita either simultaneously or partially with a determination value of 40.7%.. Keywords : Work Discipline. Job Satisfaction, Communication and Employee Performance
Sistem Informasi Audit Penyerapan Anggaran Berbasis Web Setyo Budi Hartono
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.v5i1.2862

Abstract

Implementation of Government Regulation No. 60 of 2008 concerning the government's internal control system, which requires an evaluation of the implementation of the budget for each business unit in each government agency. This assessment will be carried out by the Internal Control Department (SPI), which in this case concerns the use of the monthly budget by units and universities at UIN Walisongo Semarang. This audit will advise the consultant on the implementation of the relevant unit budget. An online budget audit program needs to be developed to ensure accurate information. This information system helps SPI auditors determine the performance of absorption of the unit and faculty budget. Audit software development by adopting research and development (R&D). The program developed on the web goes through the planning, system analysis, system model, and system design phases. Tools that include context diagrams and flowcharts are used to illustrate the course of a series of operations in this program. Testing the feasibility of the software using the black box method and the result is an information system that is applied to the budget audit implementation at Walisongo Islamic University in Semarang. Keywords: Information System, Internal Audit Budget Absorption.
Kepatuhan Wajib Pajak Di Desa Maluruwu Kecamatan Palue Kabupaten Sikka Ditinjau Dari Aspek Kesadaran Wajib Pajak, Tingkat Penghasilan, Sanksi, Tingkat Pengetahuan Dan Kualitas Pelayanan Maria Nona Dince; Yoseph Darius Purnama Rangga
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.v5i1.2876

Abstract

This study aimed to determine the effect of taxpayer awareness, taxpayer income level, taxpayer sanctions, taxpayer knowledge level and service quality on mandatory compliance. The research method used is a quantitative method and a survey approach. The data used in this study is primary data in the form of a questionnaire distributed to taxpayers registered in Maluriwu Village, Palue District, Sikka Regency. The sample used has a sampling limit of 90 respondents. The results showed that the F test results were known to be significant (0.249) greater than 0.05 or above 5%. The results of the T test are known that, a) the significance value of taxpayer awareness is 0.850 > 0.05; b) the significance value of the income level of the taxpayer is 0,-91 > 0.05; c) the significance value of the sanction is 0.164 > 0.05; d) the significance value of taxpayer knowledge is 0.878 > 0.05; e) the significance value of service quality is 0.594 > 0.05. The conclusion, partially or simultaneously, shows that taxpayer awareness, income level, sanctions, knowledge level and service quality do not affect taxpayer compliance. Keywords: Taxpayer Compliance, Taxpayer Awareness, Service Quality, Taxpayer Sanctions, Income Level, Knowledge Level
Penerapan Sistem Informasi Akuntansi Pembayaran Izin Tinggal Warga Negara Asing Pada Kantor Imigrasi Kelas Iii Non TPI Banggai Irwan Moridu; Fitriani Fitriani
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.v5i1.1406

Abstract

The purpose of this-study was to determine and assess the Accounting Information System for Foreigners' Stay Permit Payments at the Immigration Class III Non TPI Banggai Office in Central Sulawesi. Data collection techniques used are by conducting documentation, interviews, and observations. The analysis used in this study is a descriptive method that is by analyzing the Accounting Information System for Foreigners' Residence Permit Payment conducted at the Immigration Class III Non TPI Banggai Office. The results of this study are in the Information System for Foreigners 'Permit Payments Accounting which is a computerized process and the foreigners' permit stay payment system uses a symphony payment system or online PNBP Information System that is managed directly by the Directorate General of Budget so that the results of the stay permit payment transaction carried out by the guarantor at the office the post or bank can directly enter can directly enter the state treasury as non-tax state revenue (PNBP), in general the Accounting Information System for Paying Foreign Residents Permits at the Immigration Class III Non TPI Banggai Office in Central Sulawesi is quite good and adequate. Keywords: System, Payment, Residence Permit
Pengaruh Kompetensi Dan Motivasi Kerja Terhadap Kinerja Karyawan Pada Pt.Tokai Texprint Indonesia Uwais Rachman Karomi; Nelly Martini
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.v5i1.1998

Abstract

This study aims to determine the effect of competence and work motivation on employee performance at PT. Tokai Texprint Indonesia. The method used is descriptive verification with quantitative methods, data collection techniques using simple random sampling. The number of samples in this study amounted to 170 respondents. The data analysis technique used is Path Analysis. The results of hypothesis testing are known to Sig. F < (0.000 < 0.05) indicates that there is a simultaneous significant effect of the variables of Competence and Work Motivation on Employee Performance. In addition, it can also be seen that Sig. t < (0.000 < 0.05) indicates that there is a partially significant effect of the variables of Competence and Work Motivation on Employee Performance. The R Square value is 0.840 or 84.0%. This means that the Competence and Work Motivation variables contribute to the Employee Performance variable by 84.0%. While the remaining 16% of Employee Performance variables will be influenced by other variables that are not discussed in this study. Keywords: Competence, Work Motivation, Employee Performance
Analisis Rasio Keuangan Sebagai Penilaian Kinerja Keuangan Perum Bulog Sub Divisi Regional Wilayah IV Maumere Magdalena Silaswati Samosir; Henrikus Herdi; Emilianus Eo Kutu Goo; Paulus Libu Lamawitak
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.v5i1.2069

Abstract

This study aims to provide information about the financial performance of Perum Bulog Regional Sub Division IV Maumere in 2017-2019. The analysis was carried out by comparing the financial ratios of Perum Bulog Regional Sub Division IV Maumere with industry standards based on Kasmir. The financial ratios used are: Current Ratio, Quick Ratio, Debt To Asset Ratio, Debt To Equity Ratio, Net Profit Margin, Return On Investment, Return On Equity, and Total Asset Turnover. This research uses descriptive quantitative research methods. The calculation results show that the company's liquidity ratios in the form of current ratios and quick ratios have good financial performance. The average solvency ratio is below the industry standard and is in the good category, while in 2019 it is in the poor category because it is above the industry standard. Financial performance based on the profitability ratios reviewed using net profit margin is in poor condition, reviewed using return on investment has good financial performance because it is above standard, while in 2019 financial performance is not good because it is below standard, and reviewed using return on equity financial performance is good. Financial performance based on the company's activity ratio is in good condition, while in 2019 the company's condition is not good Keywords: Financial Ratios, Financial Reports, Financial Performance
Valuasi Saham Perusahaan Menggunakan Metode Relative Valuation Fredella Colline; Roseline Mannuela Anwar
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.v5i1.2172

Abstract

The data shows that the percentage of investors in Indonesia is very small, which is still below 1%, while the percentage of investors in neighboring countries is around 20% -30%. The purpose of this research is to help novice investors to see whether the company's stock price is undervalued or overalued and to compare the prediction accuracy of various ratios in the model. The ratios examined in this paper are Price Earning Ratio (PER), Price to Book Value (PBV), Price to Sales Ratio (PSR), and Price to cash flow from operation ratio (PCF). The approach used in this study is the Relative Valuation Method, where the value of an asset is calculated by looking at the market price for the same or similar asset. Of the 72 companies studied, 45 LQ 45 companies and the rest were peer companies in the same industrial sub-sector with LQ45 companies. Of the four ratios (PER, PBV, PSR and PCF), PCF gave the highest accuracy results. Based on the appropriate results of the four ratios, the OVERVALUED Shares (should be sold / not purchased): In 2018 there were 8 shares, in 2017 there were 12 shares and in 2016 there were 6 shares. UNDERVALUED Shares (preferably purchased / held): In 2018 there were 8 shares, in 2017 there were 5 shares, and in 2016 there were 11 shares. Keywords: Relative Valuation, Price/Earnings Ratio (PER), Price/Book Value (PBV), Price/Sales Ratio (PSR) dan Price to Cash Flow (PCF).

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