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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 Perbandingan Strategi Diferensiasi, Service Quality, Keunggulan Bersaing POS Dan JNE Kabupaten Sukabumi Mochamad Anton Wiguna Saputra; R. Deni Muhammad Danial; Dicky Jhoansyah
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): 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.v5i1.2481

Abstract

The purpose of this study was to determine whether there are differences in differentiation strategies, service quality, and competitive advantages of Pos Indonesia and JNE in Sukabumi Regency. The method used in this research is quantitative with a comparative approach. The research population is customers who use Pos Indonesia and JNE delivery services in Sukabumi Regency which have an infinite population. Through Isaac and Michael's formula, it was determined that a sample of 272 people was divided into two, namely 136 Pos Indonesia users and 136 JNE users. The research data collection technique used a questionnaire with data analysis through the Mann Whitney test. Based on the results of the study, it can be seen that there is a significant difference between the differentiation strategy of Pos Indonesia and JNE in Sukabumi Regency, there is a significant difference between the service quality of Pos Indonesia and JNE of Sukabumi Regency, and there is a significant difference between the competitive advantages of Pos Indonesia and JNE in Sukabumi Regency. Keywords: Differentiation Strategy, Service Quality, Competitive Advantage
Pengaruh Pelatihan Kerja, Motivasi Kerja Dan Kedisiplinan Kerja Terhadap Kinerja Karyawan Pada PT. Rezeki Surya Intimakmur Samuel Agung Hutauruk; Josua Pratama Nababan; Rosinta Romauli Situmeang; Lastiar Nurcahaya Sinaga
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): 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.v5i2.2484

Abstract

The purpose of the study was to determine the effect of job training, work motivation and work discipline on employee performance at PT. Surya Intimakmur's sustenance. The research is descriptive quantitative. The total population in this study was 150 people, so that a sample of 25% of the population was taken as many as 38 people. The independent variables consist of job training (X1), work motivation (X2) and work discipline (X3), while the dependent variable is employee performance. The data in this study were analyzed by multiple linear regression test. The results of the study revealed that training, work motivation, and work discipline all had a significant impact on employee performance partially and simultaneously at PT. Surya Intimakmur's sustenance. The results showed that the variables of training, work motivation and work discipline explained their effect on employee performance at PT. Surya Intimakmur's sustenance is 79.60%. The remaining 20.40% is caused by the influence of unmeasured independent factors such as work environment variables, leadership style, compensation and incentives, and various other variables. Keywords: Job Training, Work Motivation, Work Discipline and Performance
Pengaruh Motivasi, Komunikasi, Dan Pelatihan Terhadap Kinerja Karyawan Pada PDAM Tirtana Di Medan Cabang Padang Bulan Rosinta Romauli Situmeang; Yodia Friska Br Subakti; Andre Edward Panjaitan
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): 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.v5i1.2541

Abstract

This research was conducted to examine and analyze the effect of motivation, communication and training on employee performance at PDAM Tirtanadi Medan Padang Bulan Branch. The nature of the research in this study is explanatory. The total population in this study was 84 and all of them were used as samples. The independent variables in this study consisted of motivation (X1), communication (X2) and training (X3), while employee performance was the dependent variable. Multiple linear regression analysis was used to examine the data. The results of the study indicate that partially and simultaneously, the variables of motivation, communication and training have a significant effect on employee performance at PDAM Tirtanadi Medan Padang Bulan Branch. Keywords: motivation, communication, training and performance
Pengaruh Corporate Governance Dan Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Agnes Megawaty Lumban Gaol; Suzy Noviyanti
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): 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.v5i1.2656

Abstract

This study aims to determine the effect of corporate governance and the effect of disclosure sustainability report on the financial performance of companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The process of collecting data using a purposive sampling method by obtaining 33 companies for 3 years of observation with 99 observations. The data in this study uses secondary data from annual financial reports and sustainability reports. This research is a quantitative research with data processing using Statistical Product and Service Solution (SPSS). The analysis process used is descriptive statistical analysis, classical assumption test, multiple regression analysis and then hypothesis testing. The independent variables in this study are corporate governance with proxies of the board of directors, independent commissioners, audit committee, and sustainability report. The dependent variable in this study is financial performance with ROE as a proxy. The results of the study show that corporate governance as proxied by the board of directors, independent commissioners, and the audit committee has no effect on financial performance, while the disclosure of sustainability reports has no effect on financial performance. Keywords: Corporate governance, board of directors, independent commissioner, audit committee, sustainability report, ROE
Faktor-Faktor Yang Mempengaruhi Kinerja Dewan Perwakilan Rakyat Daerah Dengan Kompensasi Sebagai Variabel Moderating Amrizal Achmad; Belli Nasution; Muchid Muchid
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): 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.v5i2.3055

Abstract

The main problem in this study is how the influence of self-potential, learning motivation, social environment, and job prospects on the student's decision to choose to study at the Arabic Language Study Program of UIN Sultan Maulana Hasanuddin Banten. Several hypotheses have been determined in this study to answer these hypotheses using quantitative methods. The instrument testing includes the validity test, reliability test, and classical assumption test, and finally the hypothesis test (T test). The results showed that there were two research hypotheses (H1 and H3) where the results showed that the proposed research hypothesis was rejected, the namely self-potential and social environment had no significant effect on the decision to choose to study at the BSA UIN SMH Banten Study Program. Then, it was found that the other hypotheses (H2 and H4), namely motivation variables and job prospects, were stated to have a significant effect on the decision to choose a college at the BSA Study Program UIN SMH Banten. Keywords : Self-Potential, Learning Motivation, Social Environment, And Job Prospects, Student's Decision
Efektivitas Online Travel Agent Dan Promosi Penjualan Terhadap Jumlah Tamu Di Hotel Arjuna Yogyakarta Dea Nadya br Ginting; Muinah Fadhilah; Lusia Tria Hatmanti Hutami
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): 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.v5i1.3314

Abstract

This study aims to determine the effectiveness of Online Travel Agent and Sales Promotion on the number of guests at Arjuna Hotel Yogyakarta and help tourists and hospitality find sales promotion strategies in increasing the level of visits and occupancy in order to increase the revenue of businesses and regions of Yogyakarta Special Region. The population used in this research is 1 person from Front Office Manager Arjuna Hotel Yogyakarta. The analysis model used in this study is Qualitative with interviews, observations, documentation and SWOT analysis. The result of this study is that OTA is proven to increase the number of guests or room occupancy so that the participation and support from the hotel both from employees and management must be improved, so that the goal to increase sales is achieved. Keywords : Effectiveness, Online Travel Agent, Sales Promotion
Pengaruh Current Ratio, Debt To Equity Ratio, Total Asset Turnover Dan Perputaran Kas Terhadap Profitabilitas Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar Di Bei Tahun 2016-2019 Fitri Sari Bina; Sarce Joti Natalia; Rika Marbun; Friska Darnawati Sitorus
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): 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.v5i1.3342

Abstract

The purpose of this study is to determine the effect of the current ratio, debt to equity ratio, total asset turnover, and cash turnover ratio on profitability in consumer goods industrial companies listed on the Indonesia Stock Exchange. -2019. The sample was determined by purposive criteria technique, obtained a sample of 31 companies. The type of data in this study is secondary data obtained from the financial statements of Infrequent Consumption Industry companies listed on the Indonesia Stock Exchange. With the results of the study showing that: Current Ratio (CR) does not affect and does not significantly affect ROA, Debt To Equity Ratio (DER) has a positive and significant effect on ROA, Total Asset Turn Over (TATO) has a positive and significant effect on ROA, Cash Turn Over does not affect and is not significant to ROA. Keywords: Curren Ratio, Debt To Equity Ratio, Total Asset Turn Over, Cash Turn Over
Pengaruh Laba Akuntansi, Total Arus Kas, Net Profit Margin, Dan Tingkat Laverage Terhadap Return Saham Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2015-2020 Tina Novianti Sitanggang; Hendrico Sipahutar; Tina Hastarina Wau
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): 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.v5i2.3365

Abstract

The assessment is aimed at analyzing how much influence the Accounting Profit, Total Cash Flow, NPM, and Laverage Level on Stock Returns in Insurance Companies. In this study the population used is one of the Insurance Companies Liste on the IDX in 2015-2020. This type of study is a quantitative descriptive study using secondary data. In this study using 66 research samples, but due to outliers the data became 54 research samples. The data analysis technique used in this study is multiple linear analysis, the coefficient of determination test and hypothesis testing using t test and f test. The results of this studyshow that simultaneously Accounting Profit, Total Cash Flow, NPM, and Laverage Level do not have a substansial impact on the stock return of insurance companies listed on the IDX in 2015-2020. While partially Accounting Profit have a positive ang significant effect on Stock Ruturn, while Total Cas Flow, NPM, and Leverage Levels have no effect on Stock Return of Insurance Companies Listed on the IDX 2015-2020. Key words : Laba Akuntansi, Total Arus Kas, Net Profit Margin, dan Laverage.
Analisis Kualitas Produk Dan Kepercayaan Merek Terhadap Loyalitas Merek Viscal Muhamad Khalis; Kokom Komariah; Faizal Mulia Z
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): 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.v5i2.3540

Abstract

The purpose of this research is to measure how much influence product quality and brand trust have on brand loyalty. The method used in this study is a quantitative method with descriptive and associative methods. The population in this study were customers of PT. INSPIRA SNACK BARING CHIPS Sukabumi City and the sample used is 150 respondents. The data analysis technique used is multiple linear regression which in this method uses the partial influence method and the simultaneous effect and the sample technique used is saturated sampling. The results obtained indicate a positive and significant influence. The f test results show that the independent variables, namely product quality and brand trust, have a positive and significant influence on the dependent variable, namely brand loyalty. with a value of Fcount 104.097 > 3.06 Ftable. While the coefficient of determination (Adjusted R2) is 0.586, which means that the effect of product quality and brand trust on brand loyalty is 59% and the remaining 41% is influenced by other factors not examined. The results of the t test show that the product quality variable has a Tcount value of 6.841 > 1.976 T table and a significant value of 0.000 < 0.05, which means that there is a positive and significant effect between product quality on brand loyalty. Then the brand trust variable has a Tcount of 4.436 > 1.976 and a significant value of 0.000 <0.05, which means that there is a positive and significant influence between brand trust and brand loyalty. Keywords: Product Quality, Brand Trust, Brand Loyalty
Pengaruh Penjualan Dan Biaya Operasional Terhadap Laba Bersih Pada Perusahaan Percetakan Di Karawang Indah Puspitasari; Eva Theresna Ruchjana
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): 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.v5i2.1508

Abstract

The purpose of this study was to study the effect of Sales, Operational Costs on net income. The data in this study were obtained from the Karawang Cipta Grafika financial report. The population of this study is 48 that has been outlier to 46 data with 4 years of research from 2016- 2019 so that the number of samples in this study was 48 samples. The sampling technique used is saturation sampling. The data recovery method is descriptive interaction. Data were analyzed using multiple linear regression. The results of the simultaneous test are (1) Sales, operational costs to net income, (2) partial tests on sales variables have a significant effect on net income, (3) Operational costs increase on net income. Keywords : Net Profit, Sales, Operational Costs

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