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INDONESIA
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
 265   266   267   268   269 
KONTRIBUSI INFLASI SEBAGAI MODERASI RETURN ON ASSET (ROA) CURRENT RATIO (CR) SERTA DEBT TO EQUITY RATIO (DER) TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR KEUANGAN DI BEI Makmur, Munandar; P, Mappamiring; Akob, Rezki Arianty
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.v7i6.13387

Abstract

This study aims to test and analyze the relationship between Inflation moderation between Return On Asset (ROA), Current Ratio (CR) and Debt To Equity Ratio (DER) to stock returns in financial sector companies on the IDX. The type of research used is a quantitative approach, the population in this study is the banking subsector listed on the Indonesia Stock Exchange (IDX) for the 2021 - 2023 period as many as 47, the sampling technique uses the purposive judgement sampling method with a sample of 39 companies, the number of data units analyzed is 132. Hypothesis testing uses panel data regression analysis and MRA. The results of the analysis provide evidence that ROA has a significant positive effect on Stock Returns, CR has a positive effect on Stock Returns, DER has a significant negative effect on Stock Returns, Inflation has a significant negative effect on Stock Returns, Inflation is proven to weaken the relationship between ROA and Stock Returns, Inflation cannot moderate the relationship between CR and Stock Returns, Inflation is proven to strengthen the relationship between DER and Stock Returns
EARNING PER SHARE TERHADAP RETURN SAHAM DENGAN KEBIJAKAN DEVIDEN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SUB SEKTOR BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA Indrawati, Indrawati; Alam, Syamsul; Djaharuddin, Dharmawati
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.v7i6.13389

Abstract

This study aims to determine Earning Per Share on Stock Return with Dividend Policy as an Intervening Variable in Coal Sub-Sector Companies Listed on the Indonesia Stock Exchange. Data collection uses secondary data obtained from financial statements using the purposive judgement sampling method with a total of 18 issuers, while the data units analyzed are 54 data units analyzed. The analysis used in hypothesis testing is panel data regression analysis with the help of Eviews 13 Software and the help of sobel test. The results of the study prove that Earning per Share (EPS) has a positive and significant effect on Stock Returns, Earning per Share (EPS) has a positive effect and is not significant to the Dividend Policy, the Dividend Policy has a negative effect on the Return of Shares, the Dividend Policy is not able to mediate the relationship between Earning per Share (EPS) and Return on Shares. Keywords : Earning Per Share, Dividend Policy, Stock Return
THE INFLUENCE OF FINANCIAL INCLUSION, INNOVATION, FINTECH, PERCEIVED BENEFIT, AND PERCEIVED RISK ON THE FINANCIAL PERFORMANCE OF MSMEs IN MEDAN CITY Tanady, Alvin; Ariesa, Yeni; Rischa, Rischa; Wati, Fenny; Fong, Fandi; Sahbana, Agung
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.v7i6.13395

Abstract

The purpose of this study is to examine the impact of Financial Inclusion, Innovation, Fintech, Perceived Benefit, and Perceived Risk on the Financial Performance of UMKM in Medan City. The research method used is associative research (relationship analysis). The population in this study consists of UMKM owners in Medan City. The sampling technique applied is Accidental Sampling, with a total of 100 respondents, excluding 30 respondents used for validity testing. The data analysis method employed is multiple linear regression.The results of the F-test show that the F-calculated value (18.617) is greater than the F-table value (2.31) with a significance level of < 0.05, indicating that Financial Inclusion, Innovation, Fintech, Perceived Benefit, and Perceived Risk simultaneously have a significant influence on the Financial Performance of UMKM in Medan City. The t-test results reveal that Financial Inclusion has a positive and significant effect, Innovation has a negative and significant effect, Fintech has a positive and significant effect, Perceived Benefit has a positive and significant effect, and Perceived Risk has no effect on the Financial Performance of UMKM in Medan City. The coefficient of determination analysis shows an Adjusted R² value of 0.471, indicating that 47.1% of the variation in Financial Performance is explained by Financial Inclusion, Innovation, Fintech, Perceived Benefit, and Perceived Risk variables, while the remaining 52.9% is explained by other variables.
PENGUJIAN DETERMINAN PENGHINDARAN PAJAK: BUKTI DI INDONESIA Kusumadewi, Hermala; Tjandra, Ronowati; Supardi, Supardi; Putra, Gipandi Pratama
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): 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.v7i6.13398

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh antara Return On Assets (ROA), Sales Growth, Total Assets Turnover, Company Size, Intensitas Aset Tetap, Umur Perusahaan, Pertumbuhan Aset, Debt To Equity Ratio terhadap Penghindaran Pajak. Penghindaran pajak pada penelitian ini diukur menggunakan Cash Effective Tax Rate (CETR). Data yang digunakan pada penelitian ini menggunakan laporan keuangan perusahaan. Sampel pada penelitian ini adalah perusahaan sektor Consumer Cyclicas dan sektor Infrastructures yang terdaftar di BEI tahun 2020-2022. Hasil penelitian ini menunjukkan bahwa Return On Assets (ROA), Sales Growth, Company Size, Intensitas Aset Tetap, dan Debt To Equity Ratio berpengaruh terhadap Penghindaran Pajak. Kemudian, Total Assets Turnover, Umur Perusahaan, Pertumbuhan Aset tidak berpengaruh pada penghindaran pajak.
APAKAH UKURAN PERUSAHAAN DAPAT MEMODERASI EFEK RETURN ON ASSET TERHADAP PRICE TO BOOK VALUE? Jumsiani, Jumsiani; Kadir, Muh. Akob; Idris, Ma’ruf
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.v7i6.13404

Abstract

This study aims to test and analyze the influence of Company Size as a Moderating Variable Between Return On Asset (ROA) on Company Value (PBV) in Automotive and Component Companies on the Indonesia Stock Exchange. The type of research used is a quantitative approach, the population in this study is 16 Automotive and Component Companies on the Indonesia Stock Exchange, the sampling technique uses the saturated sample method with a sample number of 16 companies. The analysis used in hypothesis testing is a regression analysis of MRA panel data with the help of Eviews 13 Software. The results of the analysis provide evidence that Return on Asset (ROA) has a negative effect not significantly on Company Value (PBV), The size of the company can be proven to strengthen the relationship between Return on Asset and Company Value (PBV) . Keywords: Return on Asset (ROA), Firm Value, PBV, Firm Size
TANTANGAN KEUANGAN DOSEN MUDA DI UNIVERSITAS PALANGKA RAYA: STUDI FENOMENOLOGI Nugroho, Sanjayanto; Widyaningsih, Dhina Sri; Aprilita, Aprilita; Damayanti, Nurlia Eka; Darmawan, A Diki
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): 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.v7i6.13406

Abstract

Penelitian ini bertujuan untuk memahami perilaku keuangan dosen muda di Universitas Palangka Raya (UPR) melalui pendekatan kualitatif dengan desain fenomenologi. Dosen muda, yang biasanya berada di awal karir akademis mereka, sering menghadapi tantangan unik dalam mengelola keuangan mereka. Melalui desain penelitian fenomenologi, penelitian ini berusaha untuk mengeksplorasi dan memahami pengalaman subjektif dosen muda dalam membuat keputusan keuangan. Data penelitian dikumpulkan melalui wawancara mendalam, observasi dan dokumentasi, serta dianalisis dengan teknik analisis fenomenologi terhadap 8 (delapan) informan yang tersebar di 8 (delapan) fakultas di UPR. Dari hasil wawancara mendalam terhadap 8 informan ditemukan bahwa perilaku keuangan dosen muda dipengaruhi oleh latar belakang pendidikan, profesi dan fakultas tempat mereka bernaung. Meskipun terdapat perbedaan preferensi dan pendekatan dalam pengelolaan keuangan, para dosen muda secara umum menunjukkan kesadaran yang tinggi akan pentingnya literasi keuangan, perencanaan keuangan dan diversifikasi pendapatan. Temuan ini menunjukkan bahwa pendidikan dan latar belakang profesi memainkan peran penting dalam membentuk perilaku keuangan individu. Individu-individu ini juga menghadapi berbagai tantangan karena mereka harus membagi fokus di luar kegiatan tridharma perguruan tinggi seperti pengajaran, penelitian dan pengabdian masyarakat. Kata kunci: Perilaku Keuangan, Dosen Muda, Fenomenologi, Universitas Palang Raya (UPR)
FAKTOR – FAKTOR YANG MEMPENGARUHI PREDIKSI FINANCIAL DISTRESS PADA PEMERINTAH KABUPATEN/KOTA JAWA TENGAH Puspitasari, Ervina; Wulandari, Ika
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.v7i6.13407

Abstract

This research aims to determine the influence of regional financial ratios including; PAD Effectiveness Ratio, Regional Financial Efficiency Ratio, Income Growth Ratio, Financial Independence Ratio towards predictions of financial distress for Central Java district/city governments. Financial distress is defined as the government's inability to provide public services in accordance with applicable standards and quality. This research uses secondary data, namely the APBD Realization Report in the Audit Results Report on Regional Government Financial Reports (LHP LKPD) for 2019-2021 from the Financial Audit Agency (BPK) Representative of Central Java Province. The method used in this research is binary regression analysis with the help of SPSS version 30 for Windows. The sample selection in this study used a total sampling system, obtaining 105 data from 29 districts and 6 cities. The results of this research show that the PAD Effectiveness Ratio has a negative effect on financial distress, the Regional Financial Efficiency Ratio has no positive effect on financial distress, the Income Growth Ratio has a positive effect on financial distress, the Regional Financial Independence Ratio has no positive effect on financial distress.
PERAN ARTIFICIAL INTELLIGENCE DALAM PENGEMBANGAN STRATEGI EKONOMI DI ERA DIGITAL: ANALISIS KEUNGGULAN KOMPETITIF DAN INOVASI Hendri Nofriadi; Tina Amelia; Azhari Sauqi; Muhammad Rozali
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): 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.v7i6.13423

Abstract

Dalam era digital, Kecerdasan Buatan (Artificial Intelligence/AI) telah muncul sebagai teknologi revolusioner yang memengaruhi berbagai aspek strategi ekonomi, mendorong keunggulan kompetitif, dan mendorong inovasi di berbagai industri. Penelitian ini bertujuan untuk mengkaji peran AI dalam pengembangan strategi ekonomi, dengan fokus pada bagaimana penerapan AI meningkatkan efisiensi operasional, mengoptimalkan pengambilan keputusan berbasis data, dan menciptakan model bisnis baru yang adaptif. Dengan menggunakan metode deskriptif-analitis, penelitian ini mengeksplorasi tren adopsi AI, manfaatnya, dan tantangan yang terkait dengan penerapannya. Hasil penelitian mengungkapkan bahwa AI secara signifikan berkontribusi dalam meningkatkan daya saing organisasi melalui beberapa cara. Pertama, AI memungkinkan efisiensi operasional dengan mengotomatisasi proses produksi dan memanfaatkan pemeliharaan prediktif, yang secara langsung mengurangi biaya operasional dan waktu henti. Kedua, AI mendukung optimalisasi logistik dan manajemen rantai pasok melalui algoritma real-time yang mampu memprediksi permintaan, merencanakan rute pengiriman, dan meminimalkan pemborosan sumber daya. Ketiga, AI berperan dalam menciptakan model bisnis digital inovatif, seperti layanan personalisasi yang memanfaatkan analitik data untuk meningkatkan pengalaman dan loyalitas pelanggan. Kata Kunci: Kecerdasan Buatan (AI), Keunggulan Kompetitif, dan Inovasi Strategi Ekonomi.
STRATEGI PENGELOLAAN RISIKO EKONOMI DALAM MENGHADAPI KETIDAKPASTIAN GLOBAL: STUDI DOKUMENTASI PADA KEBIJAKAN EKONOMI INDONESIA Yofa Nurman Sah Putra; Wahyo Wahyo; Zaenal Arifin; Nani Yulia; Muhammad Rozali
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): 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.v7i6.13424

Abstract

Ketidakpastian ekonomi global telah menimbulkan tantangan besar bagi negara-negara di seluruh dunia, termasuk Indonesia. Faktor-faktor seperti fluktuasi harga komoditas, perubahan geopolitik, pandemi, dan kebijakan moneter dari negara-negara maju telah memengaruhi stabilitas ekonomi nasional. Penelitian ini bertujuan untuk menganalisis strategi manajemen risiko ekonomi Indonesia dalam menghadapi ketidakpastian global. Dengan menggunakan metode dokumentasi, penelitian ini mengkaji berbagai kebijakan ekonomi, termasuk strategi fiskal, moneter, dan perdagangan internasional, untuk mengevaluasi efektivitasnya. Hasil penelitian menunjukkan bahwa meskipun kebijakan pemerintah berhasil menjaga stabilitas di beberapa aspek, masih diperlukan strategi yang lebih adaptif dan proaktif untuk menghadapi tantangan di masa depan. Kebijakan fiskal yang fleksibel, seperti Program Pemulihan Ekonomi Nasional (PEN), memainkan peran penting dalam menjaga konsumsi domestik dan lapangan kerja selama krisis, terutama selama pandemi COVID-19. Kebijakan moneter yang diterapkan oleh Bank Indonesia, termasuk penyesuaian suku bunga dan intervensi di pasar valuta asing, secara signifikan berkontribusi dalam menstabilkan nilai mata uang nasional dan mengelola inflasi.
EVALUASI STRATEGI EKONOMI DIGITAL: TRANSFORMASI DAN TANTANGAN DI INDONESIA Lasih Amaliyah; Muhammad Ilham; Surateman Surateman; Muhammad Rozali
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): 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.v7i6.13425

Abstract

Ekonomi digital telah menjadi salah satu pendorong utama pertumbuhan ekonomi Indonesia dalam satu dekade terakhir. Dengan penetrasi internet yang semakin meningkat, adopsi smartphone, dan transformasi layanan berbasis teknologi, Indonesia menunjukkan kemajuan signifikan di sektor digital. Penelitian ini mengevaluasi strategi ekonomi digital Indonesia, mengidentifikasi perubahan yang telah terjadi, serta tantangan yang menghambat pengembangan lebih lanjut. Analisis mencakup peran pemerintah dalam merumuskan kebijakan, kontribusi sektor swasta dalam inovasi teknologi, dan kesiapan masyarakat menghadapi transformasi digital. Temuan utama menunjukkan bahwa ekonomi digital Indonesia tumbuh pesat di sub-sektor e-commerce dan layanan keuangan berbasis teknologi (fintech). Namun, terdapat tantangan seperti kesenjangan akses internet, kesiapan sumber daya manusia, serta masalah keamanan dan privasi data yang masih perlu diatasi. Pemerintah telah melakukan upaya untuk memperkuat infrastruktur digital melalui peta jalan ekonomi digital dan inisiatif "Making Indonesia 4.0". Namun, implementasi kebijakan ini belum sepenuhnya berhasil karena keterbatasan infrastruktur di daerah tertinggal dan perlunya regulasi adaptif yang dapat mengakomodasi perkembangan teknologi. Penelitian ini merekomendasikan peningkatan investasi pada infrastruktur digital, perluasan program pengembangan keterampilan digital, serta pembaruan regulasi keamanan data untuk mendukung pertumbuhan ekonomi digital yang inklusif dan berkelanjutan. Dengan langkah-langkah ini, Indonesia diharapkan mampu memanfaatkan peluang yang ditawarkan oleh ekonomi digital dan meningkatkan daya saingnya di tingkat global.

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