Journal of Economic, Bussines and Accounting (COSTING)
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.
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<![CDATA[Pengaruh Profitabilitas, Free Cash Flow, Likuiditas Dan Pertumbuhan Penjualan Terhadap Kebijakan Hutang Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019 ]]>
<![CDATA[Bartholomeus Nainggolan]]>;
<![CDATA[Resi Agustina Manalu]]>;
<![CDATA[Ferdinand Napitupulu]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v5i1.2591
<![CDATA[This research was conducted to see the effect of profitability, free cash flow, liquidity and sales growth on debt policy. This research was conducted in consumer goods industry sector companies listed on the IDX with a population of 52 in 2016-2019. The sampling method used in this study was purposive sampling technique so that a sample of 31 companies was obtained. The analysis technique used is multiple linear regression. Based on the results of the research carried out, it can be seen that the liquidity variable partially has a negative and significant effect on debt policy. The variables of profitability, free cash flow and sales growth partially have no effect and are not significant to the debt policy. Simultaneously, the variables of profitability, free cash flow, liquidity and sales growth have a significant effect on debt policy. Keywords: Profitability, Free Cash Flow, Liquidity, Sales Growth, Debt Policy]]>
<![CDATA[Pengaruh ROA Dan Ukuran Perusahaan Terhadap Audit Delay Pada Perusahaan Manufaktur Subsektor Industri Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) ]]>
<![CDATA[Fika Hidayah Najah]]>;
<![CDATA[Suhono Suhono]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v5i1.2593
<![CDATA[This study aims to analyze the effect of Return On Asset (ROA) and Company Size on Audit Delay partially and simultaneously in the Food and Beverage Industry Sub-Sector listed on the Indonesia Stock Exchange (BEI) 2014-2018. The independent variables used in this study are Return On Assets (ROA) and Company Size. Editing the dependent variable used in this study is Audit Delay. Sampling was done by purposive sampling and get 14 companies that become samples with 70 observational data. The research method used is a quantitative method with a descriptive approach. The data analysis method used is statistical analysis using SPSS software. The results showed partially Return On Asset (ROA) has an effect on Audit Delay. And company size has no effect on audit delay partially. While the results of the study show that sig F is 0.000 <0.05, which means that Return On Assets (ROA) and Company Size have a significant effect on Audit Delay simultaneously. Keywords: Return On Assets, Company Size, Audit Delay]]>
<![CDATA[Analisis Current Retio, Return On Asset, Ukuran Perusahaan Dan Total Asset Turnover Terhadap Struktur Modal Pada Perusahaan Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019 ]]>
<![CDATA[Friska Darnawaty Sitorus]]>;
<![CDATA[Angeline Angeline]]>;
<![CDATA[Selvi Selvi]]>;
<![CDATA[Marcopolo Marcopolo]]>;
<![CDATA[Kisstina Kisstina]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v5i1.2594
<![CDATA[This study aims to examine and analyze how the effect of Current Ratio, Return On Assets, Company Size and Total Asset Turnover on Capital Structure. This research is a quantitative research. The population in this study are various industrial sector companies listed on the Indonesia Stock Exchange totaling 46 companies. The sample of this research is 13 companies selected by purposive sampling technique. The statistical method used is multiple linear regression analysis. The results showed that the Current Ratio, Company Size and Total Asset Turnover had an effect on the Capital Structure. While the Return on Assets has no effect on the Capital Structure. And simultaneously Current Ratio, Return On Assets, Company Size and Total Asset Turnover affect the Capital Structure. The magnitude of the coefficient of determination is 70.2% while the remaining 29.8% Capital Structure is explained by other variables not examined in this study. The conclusion of this study is that only the Current Ratio, Company Size and Total Asset Turnover have a significant effect on the Capital Structure of various industrial sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. Keywords: Current Ratio, Return On Assets, Company Size, Total Asset Turnover, Capital Structure]]>
<![CDATA[Pengaruh Pendidikan Dan Investasi Terhadap Pengangguran Di Jawa ]]>
<![CDATA[Ameilia Karisma]]>;
<![CDATA[Waspodo Tjipto Subroto]]>;
<![CDATA[Hariyati Hariyati]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v5i1.2620
<![CDATA[Indonesia is one of the most densely populated countries in the world so that this country has a population of productive age. However, Java Island has several provinces with varying unemployment rates. This study uses secondary data obtained from the Central Statistics Agency and via the internet to complete the data. The analytical method used in this research is multiple linear regression with the help of Eviews software. The results showed that the education and investment variables consisting of foreign investment did not have a significant effect on the unemployment variable and investment which consisted of domestic investment had a significant effect on the unemployment variable through the t test. The coefficient of determination (R2) is 0.3686, which means that 36.9 percent of the variation in unemployment in Java can be explained by variations in the 3 independent variables, namely economic growth and unemployment, while it is explained by other variables not mentioned in the research model. Keywords: Education , Investment, Unemployment Rate.]]>
<![CDATA[Pengaruh Motivasi, Disiplin Kerja Dan Lingkungan Kerja Terhadap Kinerja Karyawan PT IDK Adam Malik Medan ]]>
<![CDATA[Putri Asa]]>;
<![CDATA[Seraphina Damayanti]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v5i1.2688
<![CDATA[This lstudy laims lto lanalyze lthe limpact lof lmotivation, lwork ldiscipline land lwork lenvironment lon lemployee lperformance latlPT lIDK lAdam lMalik lMedan. lThe lpopulation lis l235 lpeople land lthe lsample lin lthis lstudy lis l148 lpeople. lTesting lusinglmultiple llinear lanalysis ltechniques lpartial lhypothesis ltest lresults lobtained lthat lmotivation lhas la lvalue lof ltcount> lttablelthat lis l3.771> l1.65521 lwith la lsignificant llevel lof l0.000 l<0.05, lwork ldiscipline lhas la lvalue lof ltcount> lttable lthat lis l6.177>l1.65521 lwith la lsignificant llevel l0.000 l<0.05 land lthe lwork lenvironment lhas la lvalue lof ltcount> lttable lthat lis l4.184 l>l1.65521 lwith la lsignificant llevel lof l0.000 l<0.05 lso lthat lmotivation, lwork ldiscipline land lwork lenvironment lhave la lpositiveland lsignificant leffect lon lemployee lperformance lat lPT lIDK lAdam lMalik lMedan. lSimultaneous ltest lresults lobtained lthat lthelvalue lof lFcount l> lFtable lof l135,077> l2.67 lwith la lsignificant llevel lof l0.000 l<0.05 lso lthat lit lcan lbe lconcluded lthatlmotivation, lwork ldiscipline land lwork lenvironment lhave la lsignificant land ljoint leffect lon lemployee lperformance lat lPT lIDKlAdam lMalik. lMedan. lObtaining lthe lcoefficient lof ldetermination ltest lobtained lan ladjusted lr lsquare lvalue lof l0.732 lorl73.2% lwhich lmeans lthat lmotivation, lwork ldiscipline land lwork lenvironment lonly lexplain lvariations lin lteacherlperformance lvariables lby l73.2% land lthe lremaining l26.8% lis linfluenced lby lother lvariables loutside lthe lvariable. lthislresearch. Keywords: Motivation, Work Discipline, Work Environment, Employee Performance]]>
<![CDATA[Pengaruh Likuiditas, Solvabilitas, Dan Profitabilitas Terhadap Nilai Perusahaan ]]>
<![CDATA[Andita Novia Harfani]]>;
<![CDATA[Dian Hakip Nurdiansyah]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v5i1.2818
<![CDATA[The purpose of this study is to determine and analyze whether Liquidity, Solvency and Profitability can affect either individually or simultaneously on firm value. The research method used in this research is descriptive analysis verification and the research instrument that is the object of observation in this study is the dependent variable or dependent variable (Y) is the firm value and the independent variables are: Liquidity: Current Ratio (X1 ), Solvency: Debt to Asset Ratio (X2), Profitability: Return on Assets (X3). The population used in this study are mining companies listed on the Indonesia Stock Exchange. A total of 39 mining companies. This research uses a sampling technique, namely purposive sampling. Mining companies that meet the purposive sampling criteria are 8 mining companies listed on the Indonesia Stock Exchange in 2015-2018. The results of this study are: Current Ratio has an effect and is significant on firm value but the Debt to Asset Ratio has no effect on firm value and return on assets has an effect and is significant on firm value. Simultaneously Current Ratio, Debt to Asset Ratio and Return on Assets have an influence on Company Value in mining companies for the 2015-2018 period. Keywords: CR, DAR, ROA, Company Value]]>
<![CDATA[Pengaruh Modal Kerja Dan Likuiditas Terhadap Profitabilitas ]]>
<![CDATA[Siti Sarifah]]>;
<![CDATA[Nesti Hapsari]]>;
<![CDATA[Nana Diana]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v5i1.2835
<![CDATA[The purpose of this research is to find out and analyze the effect of working capital and liquidity on profitability, either partially or simultaneously. The method in this study uses descriptive and verification methods, this research begins by using the analysis of working capital as a variable Xâ‚. Then Liquidity as a variable Xâ‚‚. And finally Profitability as variable Y. The population in this study is all food companies and the minimum listed on the Indonesia Stock Exchange (IDX) in the period 2013-2019. The sampling technique used in this research is non-probability sampling with purposive sampling technique. Based on the sampling criteria as described above, the number of samples used in this study were 6 companies. The results of the research partially prove that the working capital variable has an effect on Return On Equity, the results of the partial test prove that the variable Current Ratio has an effect on Return On Equity and the research results simultaneously (together) Working Capital and Current Ratio have a significant effect on Return On Equity in food and beverage companies listed on the IDX for the period 2013-2019. Keywords: CR, Working Capital, ROA]]>
<![CDATA[Kepemimpinan Entrepreneurial Berbasis Keterampilan pada Ekonomi Berkembang ]]>
<![CDATA[Richa Nahdalaily Fathara]]>;
<![CDATA[Margo Purnomo]]>;
<![CDATA[Erna Maulina]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v5i1.2841
<![CDATA[The purpose of this study was to examine entrepreneurial leadership and determine the skills essential for entrepreneurial leadership in achieving success in a growing economic environment. The focus of this research specifically focuses on the entrepreneurial leadership found in the culinary sector in Pekanbaru. This study identified categories of entrepreneurial skills, business technical skills, interpersonal skills, conceptual skills, and entrepreneurial skills. The results of this study in terms of theory will provide a clear picture of entrepreneurial leadership that can be used as a reference in making skills-based empirical models based on phenomena in developing economies. Meanwhile, in terms of practice, this research is also useful as a reference for practitioners and policy makers about the skills and factors needed by leaders in achieving success as entrepreneurial leadership. Keywords : Skills, Leadership, Developing Economy, Entrepreneurial Leadership, Indonesian Entrepreneurship]]>
<![CDATA[Pengaruh Kinerja Keuangan, Tingkat Pendidikan Dan Kemampuan Manajemen Pemilik Terhadap Pertumbuhan UMKM Di Kabupaten Sidoarjo ]]>
<![CDATA[Imam Syafi'i]]>;
<![CDATA[Susanti Susanti]]>;
<![CDATA[Harti Harti]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v5i1.2881
<![CDATA[This study aims to determine the effect of financial performance, education level and owner management ability on the growth of micro MSMEs in leather handicrafts, bags, shoes and sandals in Sidoarjo Regency. This type of research is a purposive sampling research with a quantitative approach. The population in this study is the owner or perpetrator of micro UMKM in leather, bags, shoes and sandals in Sidoarjo Regency with a sample of 203 respondents. Data collection techniques using questionnaires and documentation. The data analysis technique used is multiple linear regression analysis with SPSS version 26 program tools. In the results of the study it was found that each of the independent variables included in this study financial performance, level of education and management ability of the owner partially or simultaneously had a positive and significant effect on the growth of micro SMEs in leather bags, shoes and sandals in Sidoarjo Regency. Keywords: Financial Performance, Owner's Education Level, Owner's Management Ability, MSME Growth]]>
<![CDATA[Pengaruh Advertising Web Series “Emina Beauty Bestie†Terhadap Minat Beli Konsumen Emina ]]>
<![CDATA[Anesti Dila Ariyatman]]>;
<![CDATA[Heppy Millanyani]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v5i1.2901
<![CDATA[Internet users are getting higher, affecting the marketing strategy undertaken. One of them is the emergence of web series advertising as the innovation for a product marketing strategy. During intense competition between companies, Emina launched a web series that aired on YouTube with the title “Beauty Bestie†to stay afloat. This research was conducted to determine the effect of Emina's advertising web series on consumer purchase intention. So that it can provide input for companies in terms of increasing purchase intention, and whether this web series-type advertising strategy needs to be continued or not. The research was conducted by distributing questionnaires to 385 respondents through Google Forms, with the population is those who have seen the web series entitled "Emina Beauty Bestie" on YouTube. The results showed that consumer perceptions of advertising and purchase intention in the very good category. The results of the coefficient of determination show that the advertising variable has an effect of 29.3% on purchase intention. Based on multiple regression analysis showed that the dimensions of the advertisement were the most influential factor. Based on the research results, Emina is expected to be able to use language that can persuade consumers' interest in making web series. For further researchers, it is recommended to expand this research with different variables. Keywords: Marketing, Advertising, Web Series, Youtube, Purchase Intention]]>
