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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 Pandemi Covid-19 Pada Niat Kolaborasi Horizontal Logistik Klaster UMKM Di Indonesia Gita Partiwi; Yuliani Dwi Lestari
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.v5i2.2783

Abstract

In recent years, horizontal collaboration in logistics is believed to positively impact business performance by reducing cost and increasing fulfillment rates. However, the implementation of horizontal collaborative logistics in MSME clusters in Indonesia still scarce. This research aims to determine the factors that affect the acceptance of industrial clusters to determine the possibility of implementing the concept of collaborative logistics. By combining equality of benefits, competences equity, leadership, trust, competition, cluster’s roles, perceived benefits, and COVID-19 pandemic, a conceptual framework for studying the influencing factors of cooperation intentions is proposed. Partial least squares path modeling (PLS-PM) was conducted on 102 respondents (31 pilots and 71 full research) from business owners or operation managers of six MSME clusters. The results show that the role of trust and clusters has significantly promoted MSME's intention to carry out horizontal logistics collaboration. In addition, the changing business conditions caused by the COVID-19 pandemic proved to be one of the influencing factors. Keywords : Horizontal Collaboration, Logistic, MSME Cluster, Covid-19
Pengaruh Risiko Kredit, Risiko Pasar, Dan Risiko Likuiditas Terhadapkinerja Perbankan Pada Tahun 2016-2020 (Studi Di Bank Pembangunan Daerah Indonesia) Marsha Caesarani; Gusganda Suria Manda
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.v5i2.3092

Abstract

The role of the banking system uses more of the financial system. The financial system has a very positive impact on bank performance. This study is to understand the risk of influence on banking which is analyzed using NPL, NIM, LDR ratios related to financial performance at Regional Development Banks in Indonesia. The evidence used is from the annual financial report of the Financial Services Authority. The sample quantity is 5 Regional Development Banks in Indonesia using a time span from 2016-2020. In conducting observations using SPSS version 25 technique where observation data prove simultaneously, NPL, NIM, and LDR have a relevant impact on ROA. In partial, relevant NPL has a negative impact on ROA, NIM is relevant and has a positive impact on ROA, LDR is irrelevant and has a negative impact on ROA. In this observation, it is generated that Banking Risk as measured by the three ratios contained has a relevant impact on financial performance. Make sure that the Regional Development Bank is obliged to be able to recognize its business actions. In the observation where the company must include, reduce NPL and LDR because it will have a negative impact on ROA. Also increases NIM because it has a positive impact on ROA. Keywords: Financial Performance, NPL, NIM, LDR, ROA.
Pengaruh Biaya Operasional Pendapatan Operasional, Capital Adequacy Ratio Dan Resiko Kredit Terhadap Profitabilitas Pada Bank Umum BUMN Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2010 - 2020 Renal Adi Prayoga; Didit Supriyadi; Nunung Nurhasanah
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.v5i2.3298

Abstract

This study was conducted to examine the effect of Operating Costs on Operating Income, Capital Adequacy Ratio (CAR) and credit risk on profitability (ROA). The problems discussed are (1) Does the Operating Cost of Operating Income affect profitability, (2) Does the Capital Adequacy Ratio (CAR) affect profitability, (3) Does credit risk have a significant effect on profitability (4) Does the Operational Cost of Operating Income, Capital Adequacy Ratio (CAR) and credit risk simultaneously have a significant effect on profitability. The data used in the study was obtained from the Financial Statements of the publications of state-owned banks listed on the Indonesia Stock Exchange (IDX) for the 2010-2020 period. The data analysis technique used is multiple linear regression. The results of this study indicate that the Operating Cost of Operating Income (BOPO) has a significant but negative effect on profitability, Capital Adequacy Ratio (CAR) has no significant and negative effect on profitability, credit risk has a positive and significant effect on profitability. Simultaneously shows the results that the Operational Cost of Operating Income (BOPO), Capital Adequacy Ratio (CAR) and credit risk have a significant effect on the profitability of state-owned commercial banks for the 2010-2020 period. Keywords: Bopo, car, credit risk, profitability
Orientasi Kewirausahaan Dan Network Capability Sebagai Upaya Pencapaian Kinerja Perusahaan Di Masa Pandemi Covid-19 Laila Hamidah; R. Deni Muhammad Danial; 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.v5i2.3347

Abstract

The company performance means the company's ability to achieve its financial and non-financial goals with the use of its resources to be able to compete. This study was held at small and medium enterprise restaurants in Sukabumi city to be able to achieve company performance in the COVID-19 pandemic era. The aim of this study were to find out and interpreting the role or the influence of entrepreneurial orientation and network capability toward the company performance in small and medium enterprise restaurants. In realizing the achievement of the company's performance, it is necessary for the company to implement strategic steps to stay prominent in the uncertain market conditions because of the COVID-19 virus outbreak continues to make business activities very limited. The implementation method in processing the data in this study was used associative method with quantitative approach. The number of respondents were 37 who is a business owner or manager in a restaurant business in Sukabumi city. Software IBM SPSS Statistics Version 26 was used to record the research results. The findings showed that entrepreneurial orientation and network capability had a positive and significant effect also had a very strong correlation value of 0.859. Therefore, can be concluded that entrepreneurial orientation and network capability have influence in achieving company performance by developing renewable ideas and fostering partnerships to help the company's performance succeed. Keywords: Entrepreneurial Orientation, Network Capability, Company Performance
The Pengaruh Return On Asset, Debt To Equity Ratio Dan Debt To Total Asset Ratio Terhadap Harga Saham Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Iindonesia (BEI) Periode 2016 - 2020 Ratna Nadia Sari; Nunung Nurhasanah; Sonny Hersona
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.v5i2.3352

Abstract

This study aims to determine the effect of Return On Assets (ROA), Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR) on stock prices. With a population of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This study uses a quantitative approach with descriptive verification method. The sample in this study was determined by purposive sampling technique, so that the sample that met the criteria for taking this sample was 20 companies. The data collection technique in this study uses documentation techniques, with data analysis techniques using Multiple Linear Regression Analysis. The results of this study conclude that partially Return On Assets (ROA) has a negative and insignificant effect on stock prices, Debt to Equity Ratio (DER) has a positive and significant effect on stock prices and Debt to Assets Ratio has a negative but significant effect on stock prices. And simultaneously Return On Assets (ROA), Debt to Equity Ratio (DER) and Debt to Assets Ratio (DAR) to stock prices in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 – 2020. Keywords: Return On Asset, Debt to Equity Ratio, Debt to Total Asset Ratio, Stock Price
Pengaruh TATO, ROA, CR, dan EPS Terhadap Harga Saham Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2016 – 2019 Yessi Panjaitan; Sarah Sitanggang; Keumala Hayati
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.v5i2.3368

Abstract

The purpose of this study is to determine the Total Asset Turnover, Return On Asset, Curent Ratio, and Earning Per Share on stock prices of manufacturing companies on the IDX. Any data required is official data from the annual financial report that comes from the IDX. The method of sampling using purpose sampling method. There is a test used consisting of the classical assumption test which parts of the normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, panel data regression test, coefficient (R2), hypothesis (T test), hypothesis (F test). Fundamental factors (TATO, ROA, CR, EPS) together have a 70.6% impact on stock prices, the remaining 29.4% are influenced by other variables. The results of the research are: (1) there is no significant effect of Total Asset Turnover, Return On Asset, Current Ratio on stock prices. (2) Significant influence of Earning Per Share on stock prices. (3) the effect of TATO, ROA, CR, EPS simultaneously on stock prices. Keywords: Current Ratio; Earning Per Share; Return On Asset; stock price; Total AssetTurnover
Instagram: Platform Pemasaran Inovatif Bagi Pedagang Informal Di Jakarta Nia Sonani
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.v5i2.3371

Abstract

Social networks in marketing are unavoidable for companies that need excellence. This study explores how informal traders in Jakarta use Instagram as a marketing tool because most of the available literature focuses on small businesses. Screenshots of 30 Instagram accounts were taken, downloaded for data collection, and then triangulated with five interviews with informal traders. The findings show that informal merchants gain new customers on Instagram through creating their accounts, renting space on agent accounts, and disrupting comments on posts. In addition, informal merchants promote their business by posting products, testimonials from satisfied customers and aligning advertising messages with attractive images/photos that attract traffic attention. These findings imply the need for informal traders' social media marketing training and awareness. Keywords: Instagram, social network, company, informal trader.
The Pengaruh Rasio Kecukupan Modal, Resiko Kredit, Profitabilitas Dan Likuditas Terhadap Financial Distress Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2016 – 2020 Eddo Mochammad Kareem; Didit Supriyadi; Sri Suartini
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.v5i2.3374

Abstract

This study aims to determine and analyze the effect of financial performance in the form of banking ratios CAR, NPL, ROA, ROE and LDR on financial distress in banking companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample used in this study were 32 banking companies listed on the Indonesia Stock Exchange. The data analysis method used is descriptive statistical method and multiple linear regression method for panel data. The results of this study indicate that CAR, NPL, ROA, ROE and LDR simultaneously have a significant effect on Financial Distress. While partially CAR and ROA have a significant positive effect on Financial Distress in banking companies listed on the Indonesia Stock Exchange, while NPL, ROE and LDR have no effect on Financial Distress in banking companies listed on the Indonesia Stock Exchange 2016-2020. Keywords: CAR, NPL, ROA, ROE, LDR, Financial Distress
Pengaruh Independensi Auditor, Good Corporate Governance Dan Kualitas Audit Terhadap Integritas Laporan Keuangan Mahesa Deni Dwi Permana; 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.v5i2.2365

Abstract

The object of this research is manufacturing companies in Indonesia which are listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The purpose of this study is to obtain knowledge about the influence of auditor independence, good corporate governance by examining the number of independent commissioners and audit committees, and quality audit of the integrity of financial statements. The data used are the annual financial statements of each manufacturing company listed on the Indonesia Stock Exchange from 2017 to 2019. This study used 31 manufacturing companies selected using purposive sampling technique with a population of 167 companies. This research is a quantitative study with the program used in data processing is Statistical Product and Service Solution (SPSS). The analysis of this study used multiple regression analysis and the significance value of each variable was measured using the t-test. The results of this study indicate that auditor independence has a significant effect on the integrity of financial statements, while independent commissioners, audit committee and audit quality have no significant effect on the integrity of financial statements. Keywords: Auditor Independence, Good
Determinan Kemiskinan Di Provinsi Daerah Istimewa Yogyakarta Tahun 2012-2019 Rifki Khoirudin; Muhammad Safar Nasir
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.v5i2.2417

Abstract

Until now, poverty in Indonesia is still a homework that has not been completely resolved. Thus, it is necessary to analyze the factors in influencing poverty. This study aims to analyze the population, inflation rate, economic growth, and the open unemployment rate on the poverty rate in D.I.Yogyakarta Province in the 2012-2019 time period. The type of secondary data used was obtained from the D.I. Provincial Central Statistics Agency. Yogyakarta, which consists of a cross section in 5 regencies/cities in the Province of D.I. Yogyakarta and time series from 2012-2019. The analytical tool used in estimating the regression model is the Fixed Effect Model (FEM). The results showed that simultaneously all independent variables had a significant effect on the poverty level. Partially, the variables of population and economic growth have a negative and significant effect on the level of poverty in the Province of D.I. Yogyakarta. Meanwhile, the inflation rate and the open unemployment rate have no effect on the poverty level. Keywords: poverty, population, economic growth, fixed effect model

Page 34 of 340 | Total Record : 3395

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