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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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Pentingnya Pengalaman Kerja Dan Gender Terhadap Kualitas Kerja Karyawan Mitasari Mitasari; Acep Samsudin; 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.v5i2.3357

Abstract

This study aims to determine the effect of work experience and gender on the quality of work of employees. This research uses descriptive method and associative method with quantitative approach. The population in this study are employees of the production division of PT. Star Comgistic Indonesia and the sample used were 280 respondets. The data analysys technique used is multiple linear regression analysis and the sample technique used is proportionate stratified random sampling. The result of this study indicate that simultaneously and partially the work experience and gender variables have a positive and significant effect on the quality of work of employees. The result of the f test are known from the fcount 168,672 > 3,028, indicating that the fcount value is greater than ftable and from the correlation result in this study, it has a strong and high value of 0,549. Meanwhile, from the results of the t test values, namely tcount 6,847 > 1,968, it shows than ttable so it can be concluded that work experience and gender have an influence on work quality. Keywords : Work Experience, Gender, Quality of Work
Analisis Pelaksanaan Pajak Penghasilan Orang Pribadi (pph21) Menurut Ekonomi Islam Qorien Arifah Elhany Mahaka; Havizon Havizon; Lucy Auditya
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.v5i2.3359

Abstract

Personal income tax (PPh 21) is a mandatory levy relating to income earned by an individual taxpayer through the work, services or activities he is doing. The research was conducted with the aim of knowing the implementation of taxes (PPh 21) in the context of Islamic economics. The method used in this study is a qualitative method which is included in library research, namely the research sources come from books, previous research, journals, and the internet. From all these sources, then processed to be analyzed in order to get a conclusion. The results of this study are that the determination of progressive rates on personal income tax (PPh 21) is allowed in Islam for considerations of justice and benefit and personal income tax (PPh 21) meets the principle of tax collection (dharibah) in Islamic economics so that the tax may be taken. Keywords: PPh 21, progressive rates, principle of collection
Pegaruh Gaya Kepemimpinan, Pengawasan Dan Disiplin Kerja Terhadap Kinerja Karyawan Pada PT. Hanesa Karya Mandiri Rei Napeto Pasaribu; Rio Anggara Insani Sitohang; Nawarti Lumban Gaol; Holfian Daulat Tambun Saribu
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.v5i2.3360

Abstract

This study aims to determine the effect of leadership style, supervision and work discipline either partially or simultaneously on the performance of employees of PT. Hanesa Karya Mandiri wholesale. This research is a descriptive study using a quantitative approach. This research is a population research with the number of respondents as many as 80 employees. The instrumentin this study has passed the stages of validity and reliability testing. Collecting data using questionnaires and interviews, while data analysis was carried out using multiple regression analysis, Test, F test and Coefficient of Determination. The classical assumption test used is the normality test, multicollinearity test and heteroscedasticity test. The results showed that Leadership Style, Supervision and Work Discipline had a positive and significant effect on employee performance at PT. Hanesa Karya Mandiri wholesale. According to the coefficient of determination test, it can be seen that 88.3% of research variables can affect the dependent variable and the remaining 11.7% are influenced by other variables outside this study. Keywords: Leadership Style, Supervision, Work Discipline, Employee Performance
Peran Viral Marketing Dan Kepercayaan Konsumen Terhadap Keputusan Pembelian Rizky Anugerah Pratama; Kokom Komariah; 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.v5i2.3361

Abstract

The purpose of this study was to analyze viral marketing and consumer confidence in purchasing decisions. The research method used are descriptive and associative research methods. Data collection techniques used are observation, interviews, questionnaires, documentation, and literature study. The data analysis technique starts from data compilation, data tabulation to the testing stage, namely using multiple correlation coefficients, coefficients of determination, multiple linear regression, simultaneous hypothesis testing (F test) and partial hypothesis testing (T test). Based on the results obtained, the study showed a positive and significant effect. The results of the f test showed that the independent variables, namely viral marketing and consumer trust, had a positive and significant influence together on the dependent variable, namely purchasing decisions. With a value of Fcount 43,452 > Ftable 1.65. While the results of the coefficient of determination of 0.570 which means that the influence of viral marketing and consumer trust on purchasing decisions is 57% while the remaining 43% is influenced by other factors not examined. The t-test results show that the viral marketing variable has a Tcount of 8.687 > Ttable 1.65 with a significant value of 0.000 <0.05, which means that there is a positive and significant influence between viral marketing on purchasing decisions. Then the consumer confidence variable has a Tcount of 6.589> 1.65 with a significant value of 0.000 <0.05, which means that there is a positive and significant influence between consumer confidence on purchasing decisions. Keywords: Viral Marketing, Consumer Trust, Purchase Decision
Pengaruh Perputaran Modal Kerja, Rasio Lancar, Dan Total Asset Turnover (TATO), Debt Rasio Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019 Theo Genki Matondang; Kerismawati Buulolo; Leni Priska Manurung; Friska Darnawaty 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.v5i2.3363

Abstract

This study uses a sample of 244 manufacturing companies by analyzing the performance of financial statements that have been audited by a public accountants for the period 2016 - 2019. This study uses secondary data namely the purposive sampling method with the R2 method. The results of this study identicate that working capital turnover, current ratio, total asset turn over ratio and debt ratio simultaneously have a significant effect on profitability. Partially, the debt ratio variable has no effect on profitability. While the variable Working capital turnover has a negative and significant effect on profitability. Current ratio has a positive and significant effect on profitability. TATO positive and significant effect on profitability The results of the coefficient of determination test obtained an adjusted R Square value of 0.150 or 15.0%, which means the dependent variable, namely profitability, can be explained by the third variation. The independent variables are cash turnover, working capital turnover and current ratio of 15.0%, while the remaining 75.0% is explained by other factors not examined in this research. Keywords: Working Capital Turnover, Current Ratio, TATO, Debt Ratio and Profitability.
Prediksi Kebangkrutan: Dapatkah Kecakapan Manajerial Mampu Mengantisipasi Dampak Pandemi Covid-19? Veronica Rasmi Febrianty Siahaan; Ari Budi Kristanto
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.v5i2.3366

Abstract

The COVID-19 pandemic has an impact on society, companies and countries. This causes a decrease in the market’s purchasing power, and brings risk to the businesses’ sustainability. The purposes of this research are to examine whether the impact COVID-19 pandemic had a positive effect on prediction bankruptcy and to examine the effect of historical managerial ability in anticipating pandemic impact toward bankruptcy prediction. This is a quantitative research which uses secondary data, namely financial information and content of information disclosure report of manufacturing companies. The research sample are 67 manufacturing companies. Sample based on purposive sampling with criterias that manufacturing companies are listed on Indonesia Exchange Stock and have complete data on research variables. The measurement of the impact COVID-19 pandemic uses composite score, then bankruptcy prediction uses Altman Z-Score, and managerial ability score uses DEA. This research uses binary logistic regression and moderated regression analyze to test the hypothesis. The research proves that more serious impact COVID-19 pandemic on company is the more predictable the company will go bankrupt. Other results show that historical managerial ability cannot weaken impact COVID-19 pandemic on prediction bankruptcy. Keywords: impact COVID-19 pandemic, bankruptcy prediction, managerial ability
Upaya Menekan Turnover Intention Dengan Prediktor Dukungan Organisasi Melalui Variabel Intervening Kepuasan Kerja Dan Komitmen Organisasi Yolanda Merlysabella; Didik Subiyanto
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.v5i2.3369

Abstract

This study is to examine and analyze the effect of organizational support on job satisfaction, the effect of organizational support on organizational commitment, the effect of organizational support, job satisfaction, organizational commitment and on turnover intention, the effect of organizational support on turnover intention through job satisfaction and work commitment. The research sample was all employees of the Best City Hotel which found 47 people. The sampling method used is saturated sampling or census. So that the total sample taken in this study amounted to 47 employees. Sample data collection was done by distributing a questionnaire in the form of a Google Form sent via the employee's WhatsApp number. The number of questionnaire data that was processed was 47 questionnaires. Data processing in this study using multiple linear regression analysis techniques, assisted by the SPSS version 23.0 program. The results of this study indicate that organizational support has a positive and significant effect on employee job satisfaction, organizational support has a positive and significant effect on organizational commitment, organizational goals and organizational support have a negative and significant effect on turnover intention, job satisfaction and organizational commitment mediate the effect of organizational support on turnover. intention. Keywords: Job Satisfaction, Organizational Commitment, Organizational Support, Turnover Intention
Pengaruh Efikasi Diri Dan Komunikasi Terhadap Kinerja Karyawan Ahmad Pauzi; 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.v5i2.3375

Abstract

This study aims to determine the effect of self-efficacy and communication on employee performance. The method used in this research is descriptive method and associative method with a quantitative approach. The sampling technique used by the author is the census technique. PT. Ultimedia Group Saudara Sukabumi has 38 employees, and all employees are sampled. The data analysis technique used is multiple linear regression analysis which includes the coefficient of determination, multiple correlation coefficient, simultaneous test (F test) and partial test (T test). The results of the study using the F test the probability value of sig. 0.00 < 0.05 which means that jointly self-efficacy (X1) and communication (X2) have a significant effect on employee performance (Y). While the t test shows that self-efficacy (X1) has a significant effect on employee performance (Y) and communication (X2) has a significant effect on employee performance (Y).
Pengaruh Inovasi Dan Kolaborasi Terhadap Keunggulan Bersaing Pada UMKM Industri Makanan Kota Sukabumi Kholipah Al Mugni; 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.v5i2.3389

Abstract

This study aims to determine the description of innovation and collaboration as well as competitive advantage in the Food Industry UMKM in Sukabumi City. In addition, this study also aims to determine the effect of innovation and collaboration on competitive advantage in the Food Industry UMKM in Sukabumi City. Researchers used descriptive and casual associative research methods with a quantitative approach because they distributed questionnaires to 41 MSMEs in the Food Industry in Sukbumi City. The data analysis technique that the researcher uses in this research is validity test, reliability test, normality test, multiple linear regression, multiple correlation coefficient, coefficient of determination, and hypothesis testing T test and F test. The results show that innovation and collaboration variables have a strong relationship. a strong variable with competitive advantage with a value of 0.755. The results of hypothesis testing show that the innovation and collaboration variables have a positive and significant influence on the competitive advantage variable in the Food Industry UMKM in Sukabumi City. Keywords : Innovation, Collaboration, Competitive advantage
Pengembangan Sumber Daya Manusia Dan Penempatan Kerja Terhadap Kepuasan Kerja Karyawan (Studi Empiris Pada PT Marga Maju Mapan Cabang Divisi Proyek Bekasi) Lulu Gita; R. Deni Muhammad Danial; Nor Norisanti
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (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.v6i1.3395

Abstract

The purpose of this study was to determine the magnitude of the influence of human resource development and job placement on job satisfaction of employees of PT Marga Maju Mapan Bekasi Project Division Branch. The method used in this research is descriptive and associative research with a quantitative approach. The sampling technique in this study used saturated sampling, the samples taken in this study were 38 employees. The data analysis technique used validity and reliability tests, multiple linear regression including correlation coefficients, determination, research model testing and research hypothesis testing. The results of the study using the coefficient of determination (R2) showed that the development of human resources and work placement on employee job satisfaction was 67.4% while the remaining 32.6% was influenced by other factors outside of this study. Based on the multiple correlation coefficient test, it can be seen from the R value of 0.674 which means that there is a very strong relationship between human resource development and job placement on employee job satisfaction. The results of the F test, namely the value of Fcount 14,584>3,26 indicates that Fcount is greater than Ftable. The variables of human resource development and work placement have a positive and significant effect on employee job satisfaction. Keywords: Human Resource Development, Job Placement, Employee Job Satisfaction

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