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INDONESIA
Journal of Economic, Bussines and Accounting (COSTING)
ISSN : 25975226     EISSN : 25975234     DOI : -
Core Subject : Economy,
Arjuna Subject : -
Articles 3,395 Documents
Perbandingan Keakuratan Metode Capital Asset Pricing Model dan Arbitrage Pricing Theory dalam Memprediksi Return Saham (Studi pada Perusahaan Sektor Barang Konsumsi dan Sektor Pertambangan yang Terdaftar di Indeks Saham Syariah Indonesia (ISSI) Peri Yetti Afrida Indra
COSTING : Journal of Economic, Business and Accounting Vol 1 No 2 (2018): 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 | Full PDF (500.615 KB) | DOI: 10.31539/costing.v1i2.223

Abstract

CAPM is a balance model that can determine the risks and returns that investors will gain. Under the CAPM, the level of risk and the appropriate rate of return has a positive and linear relationship. The measure of risk that is an indicator affecting stock in CAPM is indicated by the variable β (beta). The bigger the β of a stock, the greater the risk it contains. This model links the expectation return rate of a risky asset with the risk of the asset in a balanced market condition. The population in this study is the stock price data of companies in the consumption sector and the mining sector listed on the Indonesia Sharia Sharia Index (ISSI) period 2013-2016. Based on the results of research and statistical tests, a more accurate model in predicting future ISSI stock returns is more accurate than the Arbitrage Pricing Theory (APT) model, because MADCAPM (0.0835) value MADAPT (0,5070). Furthermore, based on data processing with MannWhitney test shows that H0 is rejected, in the sense that there is a significant difference of accuracy between Capital Asset Pricing Model (CAPM) and Arbitrage Pricing Theory (APT) in predicting ISSI stock return. This is evidenced by the significance value (Sig) (0.002) smaller than (α) 0.05. Keywords: Comparison, Accuracy, Capital Asset Pricing Model (Capm), Arbitrage Pricing Theory (Apt), Stock Return.
Model Pengujian Lingkungan Kerja Fisik, Pelatihan Kerja serta Kepuasan terhadap Kinerja Karyawan PT. Andalas Agro Lestari Logas Silvia Sari Sitompul
COSTING : Journal of Economic, Business and Accounting Vol 1 No 2 (2018): 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 | Full PDF (524.618 KB) | DOI: 10.31539/costing.v1i2.227

Abstract

The aim of this research is to find out the effect of physhical workplace, training, satisfaction of work in partial and simultaneously also to find out which variable that give the most effect to employees peformance at PT. Andalas Agrolestari. Total of samples that will be use in this research are 71 employees that working on field. The analysis of Data that we will use in this research is the regression of double linear. Base on the result of partial test it is known that pyhsical workplace and satisfiaction of work affecting employees peformance meanwhile, training not affecting employees peformance at PT. Andalas Agrolestari. Between the three independent variable satisfication of work have a dominant influential the most. Meanwhile, three of the independent variable simultaneously affecting employees peformance together at PT. Andalas Agrolestari therefore, this hypothesis get accepted. Base on the research result it is known physical workplace and satisfaction of work give an influent towards employees peformance at PT. Andalas Agrolestari.Therefore it will be more wisely for the company to be able to control the problem from physical workplace and satisfaction of work from the employees so their peformance will stay high. Keywords: Physhical Workplace, Training, Satisfaction of Work and Employee Peformance
Pengaruh Mutasi dan Pelatihan Kerja terhadap Semangat Kerja dan Dampaknya pada Prestasi Kerja Pegawai pada Kantor Kementerian Agama Kota Cilegon Putri Wahyu Novika
COSTING : Journal of Economic, Business and Accounting Vol 1 No 2 (2018): 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 | Full PDF (991.356 KB) | DOI: 10.31539/costing.v1i2.248

Abstract

Job achievement is very important for an organization or company to achieve its goals. The expected goal can be achieved through this research is to see the Effect of Mutation and Job Training on Job spirit And Its Impact at Ministry of Religion Office Of, Cilegon. The sample in this research were 100 employees of Cilegon city ministry office of total population of 339 employees. Data analysis technique used is path analysis. The results show that there is a significant influence between mutation, job training system and job spirit partially. Job mutations (X1) and job training (X2) affect job spirit (Z) by 85 percent, and the rest are influenced by other variables. Furthermore there is also significant influence between work mutation, job training and work morale on job performance partially, where the influence of 78,5 percent, and the rest influenced by other variables Keywords: mutation, job training, morale, employee achievement
Pengaruh Brand Awareness dan Brand Image serta Word Of Mouth terhadap Brand Trust dan Pembentukan Brand Loyalty pada Pelanggan Cbezt Friedchiken Kecamatan Genteng Banyuwangi Asri Oktiani; Rozy Khadafi
COSTING : Journal of Economic, Business and Accounting Vol 1 No 2 (2018): 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 | Full PDF (629.459 KB) | DOI: 10.31539/costing.v1i2.259

Abstract

Cbezt friedchiken implements marketing strategies that match the products produced with the goal of growing brand loyalty so that longterm is expected to add loyal customers as well as revenue. This study aims to determine the effect of brand awareness, brand image and world of mouth to brand trust and brand loyalty to Cbezt fried Chiken customers. sub district Genteng Banyuwangi. The research method used is explanatory research, analysis tool used path analysis with sample 50 respondents. The results of the analysis obtained the answer that the independent variables that have the strongest influence on brand loyalty variables through variable intervening brand trust is variable word of mouth. Keywords: brand awareness, brand image, word of mounth, brand trust, brand loyalty
Pengaruh Service Marketing Mix terhadap Keputusan Nasabah untuk Menabung Pada PT. Bank Mayapada Internasional TBK Cabang A.Yani Pekanbaru Evelyn Wijaya; Puspa Marantika Ariyani
COSTING : Journal of Economic, Business and Accounting Vol 1 No 2 (2018): 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 | Full PDF (579.001 KB) | DOI: 10.31539/costing.v1i2.263

Abstract

Right now the amount of bank in Indonesia has reached 115 bank (OJK). Increasing number of bank has impact to increasing level of competition. Marketing becomes one of important activity in the company to keep the company existency to develop and get a profit. This research aims to test the influence of service marketing mix (product, price, place, promotion, process, people and physical evidence) on customer saving decision at PT Bank Mayapada International Tbk Cabang A.Yani Pekanbaru. The sample used are 100 respodents by using accidental sampling method. The data analyzed using multiple linear regression. The result showed that product, place, process and person has a significant effect on customer saving decision whereas price, promotion and physical evidence has no significant effect to customer saving decision at PT Bank Mayapada International Tbk Cabang A.Yani Pekanbaru. Keywords: Product, Price, Place, Promotion, Process, Person, Physical Evidence and Customer Saving Decision.
Komparative Pengaruh Dominan Current Ratio dan Debt To Equity Rasio terhadap Return On Assets pada Perusahaan Kosmetik yang terdaftar di Bursa Efek Indonesia Tahun 2012-2016 Rina Milyati Yuniastuti
COSTING : Journal of Economic, Business and Accounting Vol 1 No 2 (2018): 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 | Full PDF (419.623 KB) | DOI: 10.31539/costing.v1i2.266

Abstract

The financial statements are very useful for decision making, throug financial statement information can be predicted what will happen to the company in the future. The purpose of this study is to determine the most dominant influence between current ratio and Debt to Equity ratio to return on Assets on cosmetics companies listed on the Stock Exchange. Long term contribution in research to provide information about the dominant influence between current ratio and debt to equity ratio to return on assets which is useful for the investors. Method used in this research is documentation method, that is research which use data collecting method by looking at report finance. The result of this research is Current ratio has more dominant influence to ROA compared to Debt to Equity ratio to ROA. Keywords: Dominant Influence, Current ratio, Debt to Equity ratio, Return on Assets
Varian Item Paket Chaki Birthday Party terhadap Perilaku Pembelian Paket Ulang Tahun Anak di Restoran Cepat Saji KFC Jember Febrina Gerhani
COSTING : Journal of Economic, Business and Accounting Vol 2 No 1 (2018): 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 | Full PDF (362.087 KB) | DOI: 10.31539/costing.v2i1.324

Abstract

Marketing activities are required to always be creative and innovative in competing to get interest from buyers. This study aims to determine the relationship between variants of the Chaki Birthday Party KFC Jember item on the behavior of purchasing children's birthday packages at KFC Jember fast food restaurants. The number of sample is 132 people with parents as the sample who filled in the questionnaire as a representative of the behavior shown by children towards the item variants of Chaki Birthday Party KFC Jember package. The research instrument was in the form of a questionnaire to determine the assessment of item variants of Chaki Birthday Party package and children's buying behavior. Simple statistical procedures were conducted in the form of percentage calculation and data descriptions to analyze data. The results of this study indicated that the most children behavior in determine buying activity were included in habitual buying behavior of 69.28%. In relation to the item variants offered and promoted by KFC Jember, 70.37% students showed interest and enthusiasm for the Chaki Birthday Party package item. Therefore, the interest and enthusiasm for Chaki Birthday Party package item variants encourages the buying behavior caused by habit due to the comfort and loyalty of children as consumers or potential consumers of the Chaki Birthday Party package. Keywords: Item Variants, Chaki Birthday Party KFC Package, Children Buying Behavior, Selling Strategy
Loyalitas Karyawan pada Universitas Swasta di Kota Bengkulu Onsardi Onsardi
COSTING : Journal of Economic, Business and Accounting Vol 2 No 1 (2018): 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 | Full PDF (466.027 KB) | DOI: 10.31539/costing.v2i1.326

Abstract

Loyalty in an organization is an important element in supporting the success of human resources in achieving company goals. This study aims to analyze employee loyalty in Private Universities in Bengkulu City and the factors that influence it. This study uses a quantitative approach with survey methods. The population of this study were all private university employees in the city of Bengkulu, amounting to 305 people, from a total population of 173 people with proportional ramdom sampling technique .The data analysis technique used is descriptive and inferential analysis. The results of this study prove that (1) employee loyalty is still relatively low (2) there is a positive and significant direct influence of compensation, empowerment and job satisfaction variables on employee loyalty, (3) There is a positive and significant direct effect of compensation and empowerment variables on job satisfaction, (4) There is a positive and significant direct effect of compensation variables on empowerment. Keywords: Loyalty, Compensation, Empowerment, and Job Satisfaction.
Model Pengujian Gaya Kepemimpinan, Motivasi Kerja melalui Kepuasan Kerja terhadap Kinerja Karyawan Notaris di Pekanbaru Silvia Sari Sitompul
COSTING : Journal of Economic, Business and Accounting Vol 2 No 1 (2018): 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 | Full PDF (781.912 KB) | DOI: 10.31539/costing.v2i1.336

Abstract

Notary designation for someone who has received legal education licensed by the government to do legal matters, especially as a witness to signing the document. Objects in this study are permanent (active) employees in Notary's office Pekanbaru City. The research population is 894. Sample selection is done using probability sampling method with Simple Random Sampling technique, so that the number of samples taken was 276 employees. In this study, parametric statistics were used with multiple linear regression analysis. The results of this study indicate that leadeship style and satisfaction have significant effect on performance while work motivation has no significant effect on performance. Keywords: Leadership Style, Work Motivation, Job Satisfaction and Employee Performance
Analisis Pengaruh Jenis Kelamin, IPK, dan Pengalaman Kerja terhadap Tingkat Financial Literacy Mimelientesa Irman; Fadrul Fadrul
COSTING : Journal of Economic, Business and Accounting Vol 2 No 1 (2018): 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 | Full PDF (623.543 KB) | DOI: 10.31539/costing.v2i1.345

Abstract

Penelitian ini bertujuan untuk menguji factor jenis kelamin, IPK, dan pengalaman kerja berpengaruh terhadap tingkat literasi keuangan di kalangan mahasiswa S1 STIE Pelita Indonesia Pekanbaru. Responden yang diteliti adalah sebanyak 98 orang mahasiswa. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan metode uji. Untuk memperoleh data yang di perlukan maka digunakan pengumpulan data berupa angket. Dalam penelitian ini, jenis data yang digunakan adalah data primer dan data sekunder. Berdasarkan hasil uji Logistik Binier, hasil studi menunjukan bahwa faktor jenis kelamin dan IPK tidak berpengaruh terhadap tingkat literasi keuangan pada mahasiswa sedangkan faktor pengalaman kerja mempengaruhi tingkat literasi keuangan seorang mahasiswa. Kata kunci : literasi Keuangan, Jenis Kelamin, IPK, Pengalaman Kerja

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