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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 Efektivitas Dan Kontribusi Dari Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Terhadap Pendapatan Asli (PAD) Alifiya Sandyah Putri; Priyo Hari Adi
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.v5i2.2452

Abstract

The authority of local governments in regulating PBB-P2 is regulated in Law Number 28 of 2009 concerning regional taxes and regional levies. The government requires by 2014 that all districts and cities in Indonesia carry out their obligations to regulate PBB-P2. The transfer of PBB-P2 from central tax to regional tax is to increase regional autonomy. Due to the transfer, it directly adds to the revenue sector for PAD. PAD is one of the supporting sectors for regional spending, therefore between PBB-P2, PAD, and regional expenditures are interrelated. This study uses 35 districts and cities in Central Java in the period 2014 – 2018. The purpose of this study was to determine the effectiveness and contribution of PBB-P2 to PAD and its effect on regional spending after the transfer to local taxes. This study uses secondary data obtained from the Directorate General of Fiscal Balance and regional reports in figures. Keywords: PBB-P2 Effectiveness, PBB-P2 Contribution, PAD, Regional Expenditures
Pengaruh Quality Control Terhadap Efektivitas Proses Produksi Agnes Dwi Pangestu; Erry Sunarya; 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.v5i2.2460

Abstract

The research was aimed at finding out the effect of quality control toward production process effectiveness. The methods used in the research were descriptive and associative methods with quantitative approach. Technique of sampling applied was purposive sampling. Samples in the reserach were staff of production department amounted to 193. Techniques of analyzing data applied were multiple linear regression analysis techniques that included determination coefficients test, multiple correlation coefficient, and partial test (T test). The results found by using determination coefficient test observed from the value of (Adjusted R2 ) is amounted to 0.946 which means that the influence of quality control toward production process effectiveness is aggregated to 94.6%, while the remaining 5.4% is influenced by other factors not explained in the research. Moreover, from the result of correlation coefficient test, the R value observed is amounted to 0.973 showing that there is a very strong relationship between quality control and production process effectiveness. Keywords: Quality Control, Production Process Effectiveness, Garment Industry
Pengaruh Sistem Penilaian Kinerja Dan Reward Terhadap Kinerja Karyawan Wiwin Rosmiyanti Agustin; Faizal Mulia Z; 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.v5i2.2462

Abstract

This study aims to determine the effect of performance appraisal system variables and rewards on employee performance. This study uses quantitative methods. The population in this study are employees of PT. Paragon Technology And Innovation DC Sukabumi and the sample used was 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 variables of the performance appraisal system and reward have a positive and significant effect on employee performance. The results of the f test are known from the Fcount 101.961 > 3.08 indicating that the Fcount value is greater than Ftable and the correlation results in this study have a strong and high value of 0.678. Meanwhile, from the results of the t-test value, namely Tcount 2,286 > 1,983, it shows that Tcount is greater than Ttable so it can be concluded that the performance appraisal and reward system variables have an influence on employee performance. Keywords: Performance Assessment, Reward, Employee Performance
Pengaruh Pengalaman Kerja Dan Tipe Kepribadian Terhadap Kinerja Karyawan (Studi SDM Pada: PT. Telkom Witel Sukabumi) Rifera Cita Adeba; Faizal Mulia Z; Kokom Komariah
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.v5i2.2475

Abstract

This study aims to determine the description of work experience and personality type on employee performance, determine the effect of work experience on employee performance and determine the effect of personality type on employee performance. The method used in this research is descriptive and associative method with a quantitative approach, and distributing questionnaires to 31 respondents, namely employees of PT. Telkom Witel Sukabumi. The data analysis technique used by the researcher is regression analysis with the help of SPSS 24 software. The sampling technique used is the saturated sample or census technique, which means that all members are sampled, namely employees at PT. Telkom Witel Sukabumi, totaling 31 people. The results of this study indicate that work experience has no positive and significant effect on employee performance. While Personality Type has a positive and significant effect on employee performance. Keywords: work experience, personality type, employee performance
Pengaruh Financial Distress,Intensitas Modal,Leverage, Dan Profitabilitas Terhadap Konservatisme Akuntansi Pada Perusahaan Industri Dasar Dan Kimia Ruth Citra Lumbantobing; Namira Ufrida Rahmi; Nurhetty Nababan; Debora 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.v5i2.2479

Abstract

The aim of the researchers conduct research to examine how the influence of financial distress, leverage, capital intensity, and profitability on accounting conservatism. The population of 79 companies and 90 samples has been multiplied by three years, and uses documentation data with purposive sampling technique with the results of financial reports from the IDX. Data hypothesis testing was carried out using the classical assumption test. The coefficient of determination was obtained Adjusted R2 0.107, where the variation of the accounting conservatism variable described as Financial Distress, Leverage, Capital Intensity, and Profitability was 10.7% and the other independent variables were 89.3%. The results said: (1) there is no and not significant effect on Financial Distress, Capital Intensity, Leverage on accounting conservatism. (2) It has a significant effect on Profitability on accounting conservatism. (3) It has a significant effect on Financial Distress, Capital Intensity, Leverage and Profitability. simultaneous on accountancy conservatism. Keywords : Financial Distress, Capital Intensity, Leverage, Profitability,Accounting Conervatism
Peningkatan Pelatihan Dan Pengembangan Karir Terhadap Produktivitas Kerja Karyawan Ifany Nursaumi; Faizal Mulia Z; Erry Sunarya
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.v5i2.2482

Abstract

ABSTRACT This study aims to determine the effect of training and career development variables on work productivity. This study uses quantitative methods. The population in this study were employees of Hotel Santika Sukabumi City and the sample used was 38 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 training and career development have a positive and significant effect on work productivity. The results of the f test, which is known from the value of Fcount 43,798 > 3.27, shows that the value of Fcount is greater than Ftable and from the correlation results in this study, it has a strong and high value of 0.715. Meanwhile, from the results of the t-test value, namely Tcount 5.643 > 1689, it shows that Tcount is greater than Ttable so it can be concluded that the training and career development variables have an influence on work productivity. Keywords: Training, Career Development. Work Productivity
nalisis Beban Kerja Dan Kepribadian Tangguh Terhadap Stres Kerja Dimasa Pandemi Covid-19 Dine Sri Rahayu; Acep Samsudin; R Deni Muhammad Danial
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.v5i2.2490

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh dari beban kerja dan kepribadian tangguh terhadap stres kerja dimasa pandemi Covid-19 karyawan di Bank BJB Kantor Cabang Palabuhanratu. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif dan asosiatif dengan pendekatan kuantitatif. Menggunakan sampel jenuh kepada 113 orang karyawan yang nantinya akan menjadi responden untuk mengisi kuisioner sebagai alat untuk mengumpulkan data. Teknik analis data yang digunakan yakni regresi linear berganda juga uji pengaruh secara simultan (Uji-F) dan pengaruh secara parsial (Uji-T). Hasil yang didapatkan menunjukan bahwa beban kerja dan kepribadian tangguh secara simultan dan signifikan berpengaruh terhadap stres kerja dimasa pandemi Covid-19. Sedangkan secara parsial adanya pengaruh yang positif signifikan antara beban kerja terhadap stres kerja dimasa pandemi Covid-19 dan adanya pengaruh negatif signifikan antara kepribadian tangguh dengan stres kerja dimasa pandemi Covid-19. Kata Kunci: Beban Kerja, Kepribadian Tangguh, Stres Kerja, Covid-19
Evaluasi Sistem Pengendalian Manajemen Terhadap Kualitas Kinerja Jasa Service (Studi Kasus Pada Auto2000 Cabang Rancaekek) Regita Nissa Ainun; Bunga Sabyla Dwi Rahma; Lieta Chiayu Lestarie
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.v5i2.2495

Abstract

Health in the corporate body is one aspect that can maintain the sustainability of the company. Including the use of management control system, where control is also one of the operational functions of the company so that expenditures and revenues in accordance with what is targeted. The role of control system is also very important in improving the quality of employee performance and customer satisfaction. The object in this study is PT Astra International, Tbk Auto2000 Rancaekek. This research aims to describe the function of existing management control system can improve the quality of employee work and customer satisfaction. The data source in this study consists of primary data and secondary data collected using interview and observation methods. The collected data is then analyzed descriptively. The results of the study explained that the control system process has been running well, proven by the existence of a very solid and influential work culture, delegation of WWO (Workshop Work Order) well, MTD (Mechanical Task Divider) allocates and organizes mechanical tasks evenly (Heijunka), The head of the workshop gives performance appreciation to employees who reach the target and implement the program in accordance with the previous plan. Keywords: Management Control System, Employee Performance, Corporate Culture
Analisis Penyelesaian Kredit Bermasalah melalui Rescheduling untuk meningkatkan Profitabilitas pada Masa Pandemi Covid-19 Pada Koperrasi Simpan Pinjam dan Pembiayaan (KSPPS) Cisaat Yesi Rahmawati; Nor Norisanti; 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.v5i2.2512

Abstract

Sharia Savings and Loans Cooperative (KSPPS) Cisaat is a company engaged in the financial sector, namely in financing or Sharia-based fund and savings capital. The reserach research was triggered by the problem encountered by the company, namely the inability of the debtors to fulfill their obligations to the company. The research was aimed at determining the settlement of non-performing loans through rescheduling as well as the level of profitability and the factors causing the occurrence of non-performing loans in the company. The population of the research were the financial statements generated from the management’s accounting activities at KSPPS Cisaat, while the sample used was a recap of Portfolio At Risk (PAR) for the period of 2020. The research deployed descriptive analysis method with quantitative approach and carried out data collection techniques, namely observation, interviews, literature study and documentation. The techniques of analyzing data applied were Portfolio At Risk (PAR) analysis, Return On Assets (ROA), and horizontal analysis technique. Based on the result of the research, it shows that the criteria for non-performing loans are included in the very risky category due to the inability of members to fulfill their obligations. Thus, factors causing non-performing loans are internal factors, namely weak credit analysis, debtor character, family conflict, smooth running of business, third person in community organization, as well as external factor in terms of the Covid-19 pandemic in 2020, with the implementation of rescheduling repayments of non-performing loans reaching 90% are declared settled, and the company's profitability level increasing every month. Keywords:Non-Performing Loans, Rescheduling, Profitability Level
Pengaruh Perputaran Kas, Rasio Lancar, Total Asset Turnover, Dan Debt To Equity Ratio Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Ardin Waruwu; Tetty Tiurma Uli Sipahutar
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.v5i2.2526

Abstract

This study aims to examine the effect of cash turnover, current ratio, total asset turnover, and debt to equity ratio on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a population of 145 companies for the 2017-2019 period. The sample selection process used in this research is using purposive sampling method, with the acquisition of a sample of 75 companies. This research was conducted using multiple linear regression analysis method with SPSS 21 program. Based on the results of the research that has been done, it shows that simultaneously the variables of cash turnover, current ratio, total asset turnover and debt to equity ratio have a significant effect on profitability. Partially, it shows that the cash turnover and debt to equity ratio (DER) variables have no significant effect on profitability. While the current ratio variable has a significant positive effect on profitability, and total assets turn over (TATO) has a significant effect on profitability. Keywords: Cash Turnover, Current Ratio, Total Asset Turnover, Debt To Equity Ratio, Profitability

Page 35 of 340 | Total Record : 3395

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