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Journal of Economic, Bussines and Accounting (COSTING)

COSTING
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Published by Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi

ISSN : 25975226 EISSN : 25975234 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Arjuna Subject : -

Articles 3,395 Documents

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Determinan Nilai Perusahaan Manufaktur : Model Pengujian dengan Chow-Test dan Hausman-Test Evelyn Wijaya; Yusnita Octafilia
COSTING : Journal of Economic, Business and Accounting Vol 2 No 1 (2018): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

The aim of company establishing is to increase company’s value in order to give prosperity for its stakeholders. And there are many internal and external factors can influence the company’s value. So, this study has aim to analyze determinant of manufacture companies’s value by using Chow-Test and Hausman-Test. This study has 109 manufacture companies with purposive sampling method and uses panel data regression as data analysis method. The examination of study model by using Chow-Test and Hausman-Test shows that the proper study model examination is Fixed Effect Model (FEM). The result of Fixed Effect Model shows that company size influences positifically and significantly on company’s value. Then, institutional ownership and investment policy influence negatively and significantly on company’s value. While, profitability, funding decision, devident policy, managerial ownership and cash holding do not influence significantly on company’s value. As there is supervision from institution party on management performance, it is going to make management do financial decision that related with company’s value movement carefully. Keywords: Company’s internal factors, Agency Theory and Company’s value

Kebijakan Pengentasan Kemiskinan Melalui Dana Desa dan Penguat Otonomi Desa Citra Etika
COSTING : Journal of Economic, Business and Accounting Vol 2 No 1 (2018): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

The Village Fund is one of the policies made by the government to alleviate poverty in the village and strengthen village autonomy. The use of Village Funds is used in the field of village development and the field of community empowerment, of the total Village Funds channeled to the Village 75 percent for the development sector while for the community empowerment sector only 25 percent so that the way to overcome poverty is still relatively small. The objectives to be achieved in this study are to find out about poverty reduction policies through the Village Fund and strengthening village autonomy in Prabumulih City. The research was conducted in the villages of Jungai, Sinar Rambang, Rambang Senuling, Karangan, Talang Batu, Kemang Tanduk. The method in this study is a qualitative method using Focus Group Disussion (FGD), interviews with parties related to poverty alleviation issues (officials of the Village Consultative Body, Village Chief, Village Treasurer, Village Secretary, Planning Head, Head of Public division, head of finance division, Head of Government, Head of People's Welfare, Head of construction division, community leaders). The results of this study are that the Prabumulih City Government has implemented policies by gradually channeling Village Funds based on village performance. However, villages in Prabumulih City have not fully focused on poverty alleviation efforts. This can be seen from the APB Village Responsibility Report at the expenditure point in the field of community empowerment which is used for “posyandu” empowerment activities, Up2K, SisKeuDes training activities. Furthermore, the number of poor people in Prabumulih City is still high, namely BPS data of 43,464 people. Keywords: Poverty Alleviation Policies, Village Funds, Village Autonomy

Analisis Faktor-Faktor yang Mempengaruhi Pola Konsumsi Pangan Rumah Tangga Siska Alfiati
COSTING : Journal of Economic, Business and Accounting Vol 2 No 1 (2018): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Food has become a primary human need that must be fulfilled before fulfilling other living needs such as clothing, housing and education. This study aims to analyze food consumption patterns and factors that influence the food consumption patterns of households in Prabumulih City. The method of analysis is done by tabulating data, then analyzed using the calculation of energy consumption adequacy based on the PPH reference. To analyze the influencing factors carried out using multiple linear regression analysis. Sampling is done by simple random sampling method as many as 100 housewives. The results of this study indicate that the food consumption patterns of households in Prabumulih City have not reached ideal numbers. Simultaneously the income variable, the number of family members, the age of the mother, the level of maternal education significantly influence the food consumption patterns of households in Prabumulih City, while partially the income and number of families have a significant effect on household food consumption patterns in Prabumulih City. Keywords: Pattern of Food Consumption, Household.

Pengaruh Struktur Iklan Two Sided, Pengetahuan dan Preferensi untuk Produk Rokok terhadap Minat Beli Susianti Susianti; Samron Akhiri
COSTING : Journal of Economic, Business and Accounting Vol 2 No 1 (2018): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Looking at cigarette product advertisements in various media, there is always a warning about the dangers of smoking to health in addition to information about the product itself. This study aims to identify the level of awareness and knowledge of consumers among smoker employees of PT. TEL Pulp and Paper on the influence of cigarettes on health, then continued by identifying the influence of cigarette advertisement structure on buying preferences, preferences and interests, and identifying whether there are significant differences in the assessment of advertising structure, level of awareness and knowledge, likes and preferences and beliefs and purchases between smokers based on differences in the number of cigarettes consumed per day. Hypothesis testing will be done by the Simple Linear Regression method. The results of the study show that From the output of the summary model, the determination table above gives R Square of 0.824. This shows that the Two Sided Advertisements variable and knowledge and awareness simultaneously have an influence of 0.824 or 82.4% on buying interest, while the remaining 17.6% is the influence of (aspects) or other factors not included in the study this is like preferences and preferences etc. While the correlation value (R) = 0.769. This shows that the Two Sided Advertisements variable and knowledge and awareness, the correlation is very strong against buying interest. Keywords: Two-Sided Ad Structure, Awareness, Knowledge, Preference

Pengaruh Produk dan Harga terhadap Keputusan Pembelian Tepung Bumbu Mamasuka Dodi Agusra
COSTING : Journal of Economic, Business and Accounting Vol 2 No 1 (2018): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Companies must be responsive in addressing consumer behavior by anticipating changes and retaining consumers so that consumers are loyal. The aim of this research was to determine the effect of products and prices on consumer’s purchasing decisions Mamasuka spacy flour at PT Jico Agung in Pekanbaru. There were 60 consumers used as population and sample in this research. They are the consumers from shops and grocers selling Mamasuka spicy flour of PT Jico Agung in Pekanbaru. While the method used in this research was multiple linear analysis. The result showed that both products and prices affected each other in consumers’ decision to buy Mamasuka spicy flour. Product and prices also affected positively consumers’ purchasing decision in buying Mamasuka spicy flour at PT Jico Agung in Pekanbaru. The contribution of product and prices to consumers’ purchasing decisions in buying Mamasuka was 41,6%, while the rest is equal to 58,4% influenced by other variables not examined in this research. PT Jico Agung was expected to improve product quality and provide competitive price as well as concern about promotion strategi used.Keywords: Products, Prices, Purchasing Decisions

Pengaruh Kualitas Sistem Informasi Akademik terhadap Kepuasan dan Loyalitas Mahasiswa Perguruan Tinggi Astri Ayu Purwati; Muhammad Luthfi Hamzah; Hamzah Hamzah; Sarli Rahman
COSTING : Journal of Economic, Business and Accounting Vol 2 No 1 (2018): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

With the increasing speed of information flow due to globalization, the role of information technology is vital and very decisive for an educational institution in increasing its ability to face competition and be able to provide satisfactory services for students. The object of this research is the users of the university's academic information system, namely all active students of TA Geap 2017-2018 with a sample of 450 people. The data analysis technique used in this study is using Structural Equation Modeling (SEM) Amos. The results of the study show that improving the quality of academic information systems will be able to increase student satisfaction but not necessarily be able to increase student loyalty directly. However, indirectly through satisfaction, the quality of the system can increase user / student loyalty. Improvement and improvement of academic information also through this research directly and indirectly can have an impact on increasing student satisfaction and loyalty. Good service quality in a college is a very important assessment in increasing student satisfaction and loyalty. Keywords: Information Technology, Satisfaction, Loyalty

Analisis Pengaruh Kualitas Pelayanan terhadap Kepuasan Konsumen Menggunakan Jasa Penginapan Hariman Syaleh
COSTING : Journal of Economic, Business and Accounting Vol 2 No 1 (2018): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Service quality is a way of working companies that try to hold continuous quality improvements to the processes, products and services produced by the company. This study aims to see the effect of the dimensions of service quality on customer satisfaction using lodging services at Kharisma Hotel Bukittinggi. The population of 1656 consumers and the sample in this study were 100 consumers. Data was collected through questionnaire deployment with Likert scale models then tested to the currency and reliability of the questionnaire. The data analysis technique used is the linear regression method. The results of this study are a). service quality Tangible (X1) dimension has a positive and significant influence on customer satisfaction at Kharisma Hotel Bukittinggi. b). the service quality of the Empathy (X2) dimension has a positive and significant influence on customer satisfaction at Kharisma Hotel Bukittinggi. c). the quality of service dimensions of Responsiveness (X3) there is a positive and significant influence on customer satisfaction at Kharisma Hotel Bukittinggi. d). service quality dimensions (Reliability) (X4) there is a positive and significant influence on customer satisfaction at Kharisma Hotel Bukittinggi. e) the service quality of the Assurance (X5) dimension has a positive and significant influence on customer satisfaction at Kharisma Hotel Bukittinggi. Keywords: Service Quality, Consumer Satisfaction.

Penerapan Akuntansi Persediaan Berbasis SAK EMKM Pada UD Andika Jaya Jember Cahyanti Hana Pratiwi
COSTING : Journal of Economic, Business and Accounting Vol 2 No 1 (2018): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

In trading companies, inventory is a valuable resource because it becomes a larger asset than the current assets. Therefore, the main income of the company comes from the sale of goods from inventory. Therefore, accounting management for inventory is important to avoid fraud. The data for this paper is provided by a trading company that provides a basic need for consumers to implement a reliable inventory management. The object of this paper is the name of his company UD Andika Jaya Jember. This paper uses descriptive qualitative method. The paper concludes that UD Andika Jaya Jember has implemented accountability based on their inventory management but still needs improvement on the provision of workload sharing to enter and store goods and revenues. Keyword : Inventory, Accounting, Management

Pengaruh Faktor Demografi terhadap Literasi Keuangan Raja Ria Yusnita; Muhammad Abdi
COSTING : Journal of Economic, Business and Accounting Vol 2 No 1 (2018): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Financial knowledge is one of the important aspects in life today. This study aims to determine the level of financial literacy in motorbike workshop SMEs in Kec.Siak Hulu Kab. Kampar and analyze whether demographic factors consisting of education level, income level, duration of business and age affect the level of financial literacy among workshop entrepreneurs. The number of samples in this study are 50 workshop entrepreneurs with the research method used is the survey method by obtaining data through questionnaires. While the analysis used in this test is binary logistic regression analysis. The results showed that the level of financial literacy for business people was in the low category with a percentage of 48%. The variables that influence the level of financial literacy are income level variables and besides these variables which consist of education level, duration of business and age does not affect the level of financial literacy for business actors. keywords: Financial Literacy, Education Level, Income Level, Duration, Age

Pengaruh Komunikasi dan Kemampuan Kerja terhadap Kinerja Pegawai Fitria Fitria
COSTING : Journal of Economic, Business and Accounting Vol 2 No 1 (2018): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Organizational Performance is as a whole organizational effectiveness to meet the determined needs of each group that is related to systemic efforts and to increase the organization's ability to continuously achieve their needs effectively. This research was conducted to determine the Effect of Communication and Work Ability on Employee Performance at the Office of Food Crops, Plantations and Forestry, Lubuklinggau City. In this study used a three item variable questionnaire method, namely communication questionnaire (X1), work ability (X2) and employee performance variable (Y). The population and samples used in this study were 73 official employees of food crops, plantations and forestry in the city of Lubuklinggau. The data analysis technique used is the Analysis of Multiple Linear Regression. The results showed that there was a significant effect between communication and work ability on employee performance at the Lubuklinggau City Food, Plantation and Forestry Service Office. Furthermore communication (X1), and work ability (X2) contributes an influence of 64.9% on employee performance (Y). While the remaining 35.1% is influenced by other variables. Keywords: Communication, Work Ability and Performance

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