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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 Investment Opportunity Set Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Kebijakan Hutang Sebagai Variabel Intervening Sheyla Salima Oktabrina; Komala Inggarwati
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.v5i2.2381

Abstract

This study aims to determine the effect of Investment Opportunity Set and Managerial Ownership to Firm Value through Debt Policy as Intervening Variable at Manufacture Company. The sample in this study were 27 companies from sub-sector Industrials. Stages of testing include outer model, reliability and consistency, convergent and discriminant validity, inner model, coefficient determinations, effect size, prediction relevance, and path coefficient. The analysis used in this research is SEM-PLS. The result showed that; (1) Investment opportunity set positively influences firm value, (2) Managerial ownership has no effect on firm value, (3) Investment opportunity set negatively influences debt policy, (4) Managerial ownership has no effect on debt policy, (5) Debt policy positively influences firm value (6) Investment opportunity set negatively influences firm value with debt policy as intervening variable, (7) Managerial ownership has no effect on firm value with debt policy as intervening variable. Keywords: Investment opportunity set, managerial ownership, firm value, debt policy
Peran Softskill Dan Pengembangan Karyawan Terhadap Kualitas Kerja Lusi Nur Fajriani; Faizal Mulia Z; Nor Norisanti
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.v5i2.2458

Abstract

This study aims to determine the influence between soft skills and employee development variables on work quality. This study uses quantitative methods. The population in this study are employees of PT. Bakti Wira Karsa Sakti (Save on Department Stores and Wholesalers) and the sample used is 100 respondents. The data analysis technique used is multiple linear regression analysis and the sample technique used is probability sampling. The results of this study indicate that simultaneously and partially the soft skills and employee development variables have a positive and significant influence. The results of the f test are known from the Fcount 59.275 > 3.08, indicating that the Fcount value is greater than Ftable and from the correlation results in this study, it has a strong and high value of 0.742. Meanwhile, from the results of the t-test value, namely Tcount 7.058 > 1.983, it shows that Tcount is greater than Ttable, so it can be concluded that the soft skills and employee development variables have an influence on work quality. Keywords: Softskill, Employee Development, Work Quality
Pengaruh Income Smoothing, Firm Size, Dan Financial Leverage, Terhadap Company Performance Jihan Nurul Rachman; Nor Norisanti; Acep Samsudin
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.v5i2.2470

Abstract

Before making a decision, investors will analyze the company's performance first, one of the ratios used by investors to measure the level of success of a company's performance in assessing shares, the difficulty of investors regarding the valuation of undervalued shares, requires investors to analyze fundamentally, one of which is price to book value. PBV) which shows stock prices are categorized as expensive and cheap in buying and selling shares, investors will definitely choose cheap stocks to maximize profits (return), so the authors are interested in conducting a more in-depth empirical study of the company's performance through proxied stock valuation. with PBV and the factors that influence it. The purpose of this study was to determine the effect of income smoothing, firm size and financial leverage on company performance in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The research method used in this research is descriptive and associative methods. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that income smoothing and firm size have a positive and significant effect on company performance, while financial leverage has a negative and insignificant effect on company performance. Keywords: Income Smoothing, Firm Size, Financial Leverage, Company Performance
Analisis Hubungan Antar Manusia Dan Lingkungan Kerja Fisik Terhadap Etos Kerja Karyawan Perumda Air Minum Tirta Jaya Mandiri Kabupaten Sukabumi Sandra Dwi Pratiwi; Acep Samsudin; Asep Muhamad Ramdan
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.v5i2.2476

Abstract

This research was carried out with the aim of knowing the description of the relationship between humans, the physical work environment, and the work ethic of the employees of Perumda Air Drinking Tirta Jaya Mandiri, Sukabumi Regency. This study also aims to determine the effect of the relationship between humans and the physical work environment on the work ethic of the employees of Perumda Airminum Tirta Jaya Mandiri, Sukabumi Regency. Researchers used descriptive and associative research methods with a quantitative approach and distributed questionnaires to 58 respondents, namely employees of Perumda Water Drinking Tirta Jaya Mandiri, Sukabumi Regency. The research data analysis used was validity test, reliability test, normality test, correlation technique analysis, coefficient of determination analysis, multiple linear analysis, and hypothesis testing, namely T test and F test. The results showed that the relationship variables between humans and the physical work environment had a relationship. which is strong with a work ethic variable that is equal to 0.874. The results of hypothesis testing also show that the relationship between humans and the work environment has a positive and significant influence on the work ethic of the employees of Perumda Airminum Tirta Jaya Mandiri, Sukabumi Regency. Keywords : Human Relationship, Physical Work Environment, Work Ethic
Orientasi Kewirausahaan Dan Inovasi Dalam Meningkatkan Kinerja Pemasaran Di Masa Pandemi Covid-19 Maria Ulpah; Erry Sunarya; Asep Muhamad Ramdan
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.v5i2.2708

Abstract

This study aims to determine the effect of entrepreneurial orientation and innovation variables on marketing performance. This study uses quantitative methods. The population in this study is the owner of MSME cake in the city of Sukabumi and the sample used is 36 respondents. The data analysis technique used is multiple linear regression analysis and the sample technique used is probability sampling. The results of this study indicate that simultaneously and partially the variables of entrepreneurial orientation and innovation have a positive and significant influence on marketing performance. The results of the f test, which is known from the value of Fcount 44,229 > 3.28, shows that the value of Fcount is greater than Ftable and from the correlation results in this study, it has a very strong and high value of 0.737. Meanwhile, from the results of the t-test value, namely Tcount 3,555 > 1,692, it shows that Tcount is greater than Ttable, so it can be concluded that the entrepreneurial orientation and innovation variables have an influence on marketing performance. Keywords: Entrepreneurship orientation, Innovation, Marketing Performance
Analisis Rasio Kecukupan Modal (CAR) Dan Loan To Deposit Ratio (LDR) Terhadap Return On Equity (ROE) Pada Perusahaan Perbankan Yang Terdaftar Di Indonesia Stock Exchange (IDX) Milda Maulida; Idang Nurodin; Gatot Wahyu Nugroho
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.v5i2.2726

Abstract

This study aims to determine the effect of the variables Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) on Return On Equity (ROE). This study uses quantitative methods. The object of this research is the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) and Return On Equity (ROE). This research method is in the form of numbers and analysis using statistics. The data analysis technique in this study used parametric statistics. The results of this study indicate that simultaneously and partially the variables Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) have a positive and significant effect on Return On Equity (ROE). Fcount 1.955 > Ftable 3.130 then H3 is accepted and H3 is rejected. So it can be concluded, Capital Adequacy Ratio and Loan to Deposit Ratio have no effect on Return On Equity. So it can be concluded, Capital Adequacy Ratio and Loan to Deposit Ratio have no effect on Return On Equity in Banking Companies listed on the Indonesia Stock Exchange (IDX). Meanwhile, from the results of the t-test value, namely Tcount 4.261 > 1.667, it shows that Tcount is greater than Ttable so it can be concluded that the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) variables have an influence on Return On Equity (ROE). Keywords: Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Return On Equity (ROE)
Pengaruh Pendapatan Valuta Asing Dan Biaya Promosi Terhadap Laba Di PT. Bank Muamalat Periode 2015-2019 Dede Yusuf Hidayat; Nunung Nurhasah; Didit Supriyadi
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.v5i2.2777

Abstract

In this study aims to examine the effect of foreign exchange earnings and promotional costs on profits of PT. Bank Muamalat. The data source in this study is secondary data in the form of published financial reports. The analysis of this method uses multiple regression with SPSS data processing techniques. From the analysis test states 1) There is a significant positive effect of Foreign Exchange Income and Promotion Costs. In the multiple linear regression test, the calculated F value is 8.339, higher than F table 3.49, the significance level is 0.003 <0.005, which means that there is a significant positive effect simultaneously. Personally, the Foreign Exchange Income variable provides a coefficient value of 3.516 with a sigma of 0.003 which means that it has a significant positive effect and Promotion Costs of 2.309 with a sigma of 0.034, which means that it has a significant positive effect. Keywords : Foreign Exchange Earnings; Promotion Costs; Profit
Pengaruh Fixed Asset Turnover, Return On Asset, Current Ratio, Dan Total Asset Turnover Terhadap Harga Saham Pada Sektor Indutsri Dasar Dan Kimia (Basic Indutry And Chemicals) Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2017-2020 Benny R.M Nainggolan; Tiara Rufita Hutapea; Evi Pardede; Rusnia Winata Sianturi; Cindy Veronika
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.v5i2.2852

Abstract

The research that test the effect of Fixed Asset Turnover, Return On Asset, Current Ratio, and Total Asset Turnover on stock prices in the Basic Industry and Chemicals Sector was conducted either simultaneously or partially used non-probability sampling technique with a quantitative research and also a classical assumption test that obtained sixty (60) companies as a sample in the basic industrial and chemical sectors is obtained. The value of Ftable with 0.05 significance, namely 2.56 with Fcount > Ftable so that it is concluded that the independent variables have a substantial effect on the dependent variable”. T-Test result’s (partial test) are “FAT (X1) and CR (X3) do not affect stock prices (Y). ROA (X2) states a negative affect on stock prices (Y). TATO (X4) defines a positive affect on stock prices (Y). Keywords: Fixed Asset Turnover (FAT), Return On Asset (ROA), Current Ratio (CR), and Total Asset Turnover (TATO)
Pengaruh Kualitas Produk Dan Citra Merek Terhadap Keputusan Pembelian Motor Matic Yamaha Mio Pada Dealer Jg Dawuan Haidar Abdul Afif; Nelly Martini
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.v5i2.3001

Abstract

This study aims to determine the effect of product quality and brand image on purchasing decisions for Yamaha Mio Matic motorcycles at JG Dawuan. The method used is descriptive and verification. The population of this research is the Yamaha Mio Matic Club Bekasi community, the number of which is 153. The determination of the sample is determined by the slovin formula so that the sample taken is 110 respondents. The sampling technique used is random sampling/probability using simple random sampling technique. The type of data used in the study is Primary Data which is data obtained directly from the results of interviews, observations and questionnaires. This study uses a Likert scale, the data analysis technique used to determine the effect in this study is the multiple linear technique with SPSS software. The results of this study indicate that product quality and brand image have a strong and direct relationship, and there is a simultaneous influence of product quality and brand image on purchasing decisions. There is a significant effect of product quality variables on purchasing decisions and there is a significant influence of brand image variables on purchasing decisions. Keywords: Product Quality, Brand Image, Purchase Decision Yamaha Mio Matic
Analisis Perilaku Wisatawan Pada Masa Pandemi Covid 19 Hanif Mahendra Caniago; abdul Yusuf
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.v5i2.3034

Abstract

This study aims to find out, analyze and explain tourist behavior factors, tourist motivation factors, accessibility factors, lifestyle factors, and attraction factors that influence tourist behavior during the covid 19 pandemic, and to find out, analyze and explain which factors provide dominant influence on tourist behavior during the COVID-19 pandemic. The research method used is descriptive quantitative with data collection techniques using literature and online media, the population in this study is tourism visitors in Jakarta such as the Jaya Ancol Dream Park tour, the beautiful Indonesian mini park tour, the Ragunan zoo, and the Thousand Islands tour through the media. Instagram social media on the Eksplore_Jakarta account with a sample of 347 respondents, using a probability sampling technique using a simple random sampling technique because the sampling of population members is done randomly without regard to the strata in the population. And also simple random sampling is a technique to get a sample that is directly carried out on the sampling unit, data analysis using descriptive analysis and factor analysis. The data obtained from the respondents were processed with test aids using IMB SPSS 24. Based on the research results of the scale range analysis (descriptive) it can be explained that all instruments consisting of twenty-three (23) indicators located on the "s" scale bar or agree with the average score of 1449 and for factor analysis, the processed data shows that the eliminated 6 indicators because the communal value is less than 0.5 and as many as 17 indicators can be analyzed further, the total results are explained to get 2 factors formed, namely: the play factor with a total variance value of 31.7177%, the beauty factor with a total variance value of 26.397%. And the dominant factor that greatly influences tourist behavior during the COVID-19 pandemic is the play factor with a total variance value of 31.717%. Keywords: Tourist Behavior, Tourist Motivation Factors, Accessibility Factors, Lifestyle Factors, Attraction Factors, Games, Beauty.

Page 32 of 340 | Total Record : 3395

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