cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
ipm2kpecosting@gmail.com
Phone
-
Journal Mail Official
ipm2kpecosting@gmail.com
Editorial Address
Jl.Gunung Sari Kel.Karya Bakti. Kec.Lubuklinggau Timur II Kota Lubuklinggau Sumatera Selatan
Location
Unknown,
Unknown
INDONESIA
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
 36   37   38   39   40 
Pengaruh Kepuasan Kerja Dan Komitmen Afektif Terhadap Niat Berpindah PT. Charoen Pokphand Jaya Farm Mekarsari Kabupaten Sukabumi Siti Nuraeni; Acep Samsudin; 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.v5i2.2721

Abstract

This study aims to determine the effect of job satisfaction and affective commitment variables on turnover intention. The method used in this research is descriptive method and associative method with a quantitative approach. The population in this study are employees of PT. Charoen Pokphand Jaya Farm Mekarsari and the sample used was 55 respondents. The data technique used is multiple linear analysis and the sample technique uses a Likert scale. The results of this study indicate that the variables of job satisfaction and affective commitment have a positive and significant effect on turnover intention of 0.657. The results show that job satisfaction and affective commitment affect turnover intention by 65.7% and 34.2% is influenced by other factors outside this study. Based on the calculation results show multiple linear regression equations, as follows Y = 2.653 + 0.165X1 + 0.569X2 The regression coefficient is positive so it can be said that the direction of the influence of job satisfaction and affective commitment on intention to switch has a positive effect. Keywords: Job Satisfaction, Affective Commitment, Turnover Intention
Analisis Penciptaan Nilai Bersama Dan Ekuitas Merek Terhadap Kepuasan Pengunjung Hotel Cut Ani Rohana; Asep Muhamad Ramdan; 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.v5i2.2728

Abstract

The research was aimed at determining how much influence of Value Co-creation has toward ti visitor satisfaction and determining the influence of brand equity on visitor satisfaction at 3-star hotels in Sukabumi City. The research applied descriptive associative research method with quantitative. The populations in the research were visitor of 3-star hotels in Sukabumi City while using simple random sampling method by distributing online questionnaires to 400 respondents. The measurement of the research used semantic differential scale. In the research, the techniques of analzying data applied were validity test, reliability test, normality test, correlation coefficient analysis, determination coefficient analysis, multiple linear regression analysis, simultaneous hypothesis test (F test), and partial hypothesis test (T test) that served to prove the research hypothesis assisted by data processing software, SPSS 24. Keyword: Value Co-creation, Brand Equity, Visitor Satisfaction
Pengaruh Kecerdasan Intelektual Dan Keterampilan Kerja Terhadap Kinerja Karyawan (Studi Pada Karyawan Bank Bjb Kantor Cabang Cianjur) Priyanti Handayani; Acep Samsudin; 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.v5i2.2734

Abstract

This study aims to determine the effect of intellectual intelligence and work skills on the performance of employees of Bank BJB Cianjur Branch Office. The method used in this research is descriptive method and associative method with a quantitative approach. The sampling technique in this study used a saturated sample of 127 employees of Bank BJB Cianjur Branch Office. The types of data used in this study are primary data and secondary data. The measurement of this study used a Likert scale. The results of this study indicate that (1) there is a positive and significant influence between intellectual intelligence on the performance of employees of Bank BJB Cianjur Branch Office of 0.431. (2) there is a positive and significant influence between work skills on the performance of Bank BJB employees at the Cianjur Branch Office of 0.702. (3) there is a positive and significant influence between intellectual intelligence and work skills on employee performance with a very strong interpretation. Based on the calculation results show multiple linear regression equations, as follows: Y = 4.150 + 0.158X1 + 0.567X2. The contribution given by the variable of intellectual intelligence and work skills is 73.3% and the remaining 26.7% is influenced by other factors not included in this study. Keywords: Intellectual Intelligence, Work Skills, Employee Performance
Analisis Kinerja Keuangan Menggunakan Metode Du Pont Di CV. Subur Lestari Jaya Bersama Kota Lubukinggau Yuli Efrianti; Fitria Fitria
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.v5i2.2879

Abstract

The problem in this research is the fluctuation in the amount of net sales, total assets, and net income. That is, this also affects the company's financial performance. To find out the company's financial performance, it can be calculated using financial ratios. The research method used is a qualitative research method using quantitative data through primary and secondary sources. The data collection techniques used were observation, documentation and interview data collection techniques. Based on research using Return On Asset, Total Asset Turnover, and Net Profit Margin in measuring financial performance at CV. Subur Lestasi Jaya Bersama Lubuklinggau, the results of this study indicate that the value of Return On Assets has fluctuated or fluctuated over the last five years, from 2014-2018. The value of Total Asset Turnover is in the very good category, with the lowest decline in 2018, the highest value in 2017. Net Profit Margin has fluctuated or fluctuated during the last five years, namely 2014-2018. This means that this company has not been effective in terms of financial performance, seen from the fluctuating value during the five periods of ROA. Keywords: Financial performance, Return On Asset, Total Asset Turnover, and Net Profit Margin
Studi Analisis Penilaian Kinerja Dengan Metode Balanced Scorecard Pada CV. Langgeng Abadi Body Repair Ugroseno Damara Prasadhana Handoyo; Wahyu Junaedi; Dede Pebrianto
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.v5i2.3263

Abstract

The Balanced Scorecard is used by companies to measure their performance as a more comprehensive measurement tool or technique because it uses two parameters, namely financial and non-financial. The industrial management method with the Balanced Scorecard approach is very easy to apply, even to small home industries because it does not require a fee. The application of management methods with the Balanced Scorecard analysis approach in small and medium-sized industries can see all aspects that can affect the profit and sustainability of the company. And in the end, the company was able to develop its industry on a much larger scale. Keywords: company performance appraisal, Balanced Scorecard method
Peran Kepuasan Pelanggan Dalam Memediasi Pengaruh Brand Image Dan Harga Terhadap Minat Beli Ulang Hery Winoto TJ; Melitina Tecoalu; Ferryday Ferryday
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.v5i2.3341

Abstract

Semakin berkembangnya teknologi pada industri otomotif menumbuhkan keanekaragaman merek dan tipe mobil saat ini. Hal ini mengakibatkan terjadinya persaingan diantara perusahaan mobil untuk dapat menarik konsumen agar menggunakan produknya bahkan hingga pelanggannya melakukan pembelian ulang. Produsen juga perlu memahami perilaku konsumen terhadap produk atau merek yang ada di pasar, selanjutnya perlu dilakukan berbagai cara untuk membuat konsumen tertarik terhadap produk yang dihasilkan karena preferensi dan sikap terhadap obyek setiap orang berbeda. Penelitian ini dilakukan di dealer mobil Honda Banjarbaru Kalsel yang merupakan salah satu dealer mobil Honda di Kalimantan Selatan yang mengalami penurunan penjualan dampak pandemic covid-19. Tujuan dari dilakukannya penelitian ini untuk menguji peran dari kepuasan pelanggan dalam memediasi pengaruh brand image dan harga terjadap minat beli ulang. Penelitian ini dilakukan dengan metode Simple Random Sampling. Hasil analisis menyimpulkan brand image berpengaruh positif dan signifikan terhadap minat beli ulang. Harga berpengaruh positif dan signifikan terhadap minat beli ulang. Brand image berpengaruh positif dan signifikan terhadap kepuasan pelanggan. Harga berpengaruh positif dan signifikan terhadap kepuasan pelanggan. Kepuasan pelanggan berpengaruh positif dan signifikan terhadap minat beli ulang. Kepuasan pelanggan memediasi antara brand image dan minat beli ulang adalah berpengaruh signifikan. Kata Kunci: Brand image, Harga, Kepuasan Pelanggan, Minat Beli Ulang.
Pengaruh Harga, Kualitas Produk, Dan Kualitas Pelayanan Terhadap Keputusan Pembelian Pada PT. Probesco Disatama Medan Idcha Bey Hutabarat; Nurmaidah Ginting; Erlita Julianti Sinaga; Florentina Putri Indah Garamba
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.v5i2.3343

Abstract

This research has the purpose of knowing the influence of Price, Product Quality, and Service Quality on Customer Purchase Decisions partially and simultaneously at PT Probesco Disatama, The research population is all customers of PT Probesco Disatama conducted with accidental sampling sample techniques obtained by 100 people. Adjusted RSquare value is 0.825 which is a research-free variable in the form of Price, Product Quality and Quality of service contributes greatly in explaining the customer decision of PT Probesco Disatama by 82.50%, and the difference is influenced by other factors outside the research. The study concludes that Price has a significant effect on customer decisions, product quality has a significant effect and is the dominant variable influencing customer decisions, service quality has a significant effect on customer decisions as well as simultaneous price, product quality and service quality significantly affect customer decisions PT. Probesco Disatama. Keywords: Price, Product Quality, Quality of the Service and Customer’s Decision.
Pengaruh Financial Leverage, Return On Asset (ROA), Net Profit Margin (NPM), Dan Current Ratio (CR), Terhadap Earning Per Share (EPS) Pada Perusahaan Manufaktur Di BEI Tahun 2016- 2019 Inka Christiani Sinaga; Thomas Firdaus Hutahean
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.v5i2.3345

Abstract

The purposefof this study is to test and analyze the effect of Financial Leverage, Returnf On Assets, Net Profit Margin, and Current Ratio on Earning Per Share in manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2019. The research approach used in this research is the quantitative approach method. The population used in this study were 174 companies, and then the criteria were taken with the purposive sampling technique, so the research sample was obtained as many as 55 companies. In this study, the data elaboration technique used is multiple linear regression analysis, the coefficient of determination, the F test and the T test. The results of the analysis show that the fundamental variables (ROA, NPM, CR) simultaneously affect Earning Per Share except for Financial Leverage. Keywords : Earning Per Share (EPS), Financial Leverage, Return On Asset (ROA), Net Profit Margin (NPM), Current Ratio (CR).
Pengaruh Likuiditas, Solvabilitas, Dan Profitabilitas Terhadap Harga Saham Pada Perusahaan Industri Barang Konsumsi Sub-Sektor Makanan Dan Minuman Yang Terdaftar Di BEI Tahun 2015-2019 Lamsihar Rajagukguk; Nathania Mauriska Walani; Megawati Silaban
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.v5i2.3348

Abstract

The purpose of this research is to find out how the influence of Liquidity, Solvency, and Profitability either partially or simultaneously on stock prices. Each data used is official data from the annual financial statements taken from financial statements listed on the IDX. In obtaining the sample using purposive sampling, 50 samples were obtained from 10 companies in the food and beverage sub-sector consumer goods industry listed on the Indonesia Stock Exchange in 2015-2019. In testing the data, there are two tests used in this observation, namely the classical assumption test and hypothesis testing which are normality, multicollinearity, autocorrelation, heteroscedasticity and for hypothesis testing, the R2 coefficient of the partial hypothesis and the simultaneous hypothesis are used. Value of adjusted R square 22, 7% is influenced by the variable Current Ratio, Debt to Equity Ratio, Return On Assets on stock prices, 77.3% is influenced by other variables. The conclusion in this study is that the Current Ratio variable, Debt to Equity Ratio, has no or no significant impact on stock prices and the Return On Assets variable has a significant impact on stock prices. So Current Ratio, Debt to Equity Ratio, Return On Assets have a significant and simultaneous effect on stock prices. Keywords: Stock price, Current Ratio, Debt to Equity Ratio, Return On Assets
Pengaruh Return On Equity, Current Ratio, Net Profit Margin Debt To Equity Ratio Dan Debt To Asset Ratio Terhadap Return Saham Pada Perusahaan Sektor Perdagangan, Jasa Dan Investasi Yang Terdaftar Di Bursa Efek Indonesia Merry Christina Situmeang; Forisnani Nazara
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.v5i2.3356

Abstract

This study aims to examine whether return on equity, current ratio, net profit margin, debt to equity ratio and debt to asset ratio have an influence on stock returns in trading, service and investment sector companies listed on the Indonesia Stock Exchange in the 2017-2019 period. .This research is a quantitative research, which uses data from 154 trading, service and investment sector companies listed on the Indonesia Stock Exchange, with a sampling technique using purposive sampling technique and obtained a sample of 60 trading, service and investment sector companies that meet the criteria. The data analysis method in this research is multiple linear regression analysis with classical assumption test. The results of this analysis show that simultaneously return on equity, current ratio, net profit margin, debt to equity ratio and debt to asset ratio have no significant effect on stock returns in trading, service and investment sector companies listed on the Indonesia Stock Exchange in the 2017 period. -2019. Partially the debt to asset ratio and current ratio have a significant effect on stock returns in trading, service and investment sector companies listed on the Indonesia Stock Exchange in the 2017-2019 period. Keywords: Return On Equity, Current Ratio, Net Profit Margin, Debt To Equity Ratio, Debt To Asset Ratio And Stock Return.

Page 38 of 340 | Total Record : 3395

 36   37   38   39   40 

Filter by Year

2017 2025


Reset
Filter By Issues
All Issue Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 1 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 5 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 2 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol. 7 No. 1 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol. 6 No. 2 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting Vol. 5 No. 2 (2022): COSTING : Journal of Economic, Bussines and Accounting Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): COSTING : Journal of Economic, Bussines and Accounting Vol 2 No 2 (2019): COSTING : Journal of Economic, Bussines and Accounting Vol 2 No 1 (2018): COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 2 (2018): COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 1 (2017): COSTING : Journal of Economic, Bussines and Accounting More Issue