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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 Karakteristik Kerja Dan Persepsi Dukungan Organisasi Terhadap Produktivitas Kerja Karyawan (Studi SDM Pada Karyawan PT. Abacus Cash Solution Cabang Sukabumi) Putri Alisa Puspita Dewi; Faizal Mulia Z; Kokom Komariah
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.v6i1.3402

Abstract

Based on the results of the questionnaire, it was found that problems in work productivity experienced a decline, this could be due to a lack of relationship between employees and superiors or a lack of improving relations so that it could result in a lack of work productivity for employees, and also their work characteristics. This research was carried out in order to aim to describe the characteristics of work, perceptions of organizational support, and also employee productivity at PT ABACUS Cash Solution Sukabumi employees. The reason for this research is that there are problems with work productivity. The object of this research is work characteristics, perceived organizational support and employee productivity. The research method used in this research is the associative and descriptive method with a quantitative approach. The population in this study were employees with a total of 153 employees using saturated sampling. The type of data used is primary and secondary data, and the measurement technique uses a semantic difference scale. The data analysis techniques used in this research are validity test, reliability test, multiple linear regression test, determination test and research model testing (F test) and also hypothesis testing (T test). The results of this study can show that the variables of work characteristics, perceptions of organizational support and employee work productivity have a strong correlation between work characteristics, perceptions of organizational support with a score of 0.769 and also the magnitude of the influence of work characteristics and perceptions of organizational support on work productivity of 59.1 % and the remaining 40.9% is influenced by other factors outside the study.
Analisis Nilai Perusahaan Sebelum Dan Sesudah Melakukan Right Issue Salsabila Safiratunnajah; Nor Norisanti; R. Deni Muhammad Danial
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.v6i1.3420

Abstract

The purpose of this study is to analyze, describe, and measure the difference in the value of the company before and after the rights issue. The object of this research is the value of the company which is proxied by EPS, PER, PBV, and the Tobin's Q ratio before and after conducting a rights issue on companies listed on the BEI. The research method used is quantitative with a descriptive comparative approach, which is a method that looks at the general description of the calculation results of the variables and the differences between the variables before and after the rights issue. Data analysis techniques start from data compilation, data tabulation to testing. The test uses the data normality test, and the different test uses SPSS with the data requirements. Based on the results of the study, it was found that the calculation results increased and decreased each period, the EPS ratio showed no significant difference between the companies before and after the rights issue, in contrast to the PER, PBV, and Tobin's Q ratios which showed differences in the companies before and after do a rights issue. Keywords: Company Value, Tobin;s Q, Right Issue.
Pengaruh Lingkungan Internal Dan Strategi Inovasi Terhadap Kinerja Perusahaan (Studi Pada PT.Glostar Indonesia 1 Cikembar) Risma Melati; Erry Sunarya; Dicky Jhoansyah
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.v6i1.3424

Abstract

Glostar Indonesia 1 Cikembar is a company engaged in shoes manufacturing. The problems identified at PT. Glostar Indonesia was unachieved target of production that had been set by the company. The problem was predicted to be caused by machine breakdowns during production activities and the lack of awareness as well as sense of responsibility of employees towards the company's goals. The research was aimed at determining the amount of the influence of internal environment towards firm performance as well as finding out the amount of the influence of innovation strategy towards firm performance at PT. Glostar Indonesia 1 Cikembar.Objects of the research were Internal Environment (X1), Innovation Strategy (X2) and Firm Perfromance (Y). The method applied in the research was quantitative with descriptive and associative approach. The technique of sampling used in the research was saturated sampling method (census). Samples taken in the research were amounted to 35 namely the management level of PT. Glostar Indonesia 1 Cikembar consisted of managers and supervisors. The techniques of analzying data used were multiple linear regression analysis including determination coefficient test, multiple linear coefficients, simultaneous (F test) and partial (T test) tests. Based on the results of the research obtained, there is a positive and significant influence from internal environment variable towards firm performance amounted to 0.751. There is also a positive and significant influence from innovation strategy towards firm performance amounted to 0.956. Subsequently, there is a positive and significant influence from both internal environment and innovation strategy in improving firm performance amounted to 0.984 or namely 96.8%; meanwhile, the rest of 0.32 or namely 32% is influence by other factors out of this research. From the above results it can be interpreted that there is a positive and significant influence from internal environment variable and innovation strategy variable in improving firm performance. Keywords : Internal Environment, Innovation Strategy, Firm Performance
Pengaruh Arus Kas Operasi, Laba Akuntansi, Current Ratio, Total Asset Turnover Terhadap Return Saham Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2017-2020 Nelly Nattasyah Sagala; Deasy Arisandy Aruan; Jefry Sumonang Hendrikus Situmorang; Eben Ezer 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.v5i2.3633

Abstract

This study aims to understand the effect of operating cash flow, accounting profit, current ratio, total asset turnover on stock returns in consumer goods industrial sector companies listed on the IDX for the 2017-2020 period. This study uses a purposive sampling method with a population of 53 industrial sector companies. consumer goods listed on the Indonesia Stock Exchange for the period 2017-2020. The research sample is 120 data on the consumer goods industrial sector listed on the Indonesian stock exchange for the 2017-2020 period. The data investigation method used is multiple linear regression. The results of this study indicate that partially the accounting profit variable has a significant effect on stock return, but operating cash flow, current ratio and total asset turnover have no significant effect on stock return. Simultaneously, Operating Cash Flow, Accounting Profit, Current Ratio and Total Asset Turnover have a significant effect on stock returns in consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. Keywords: Operating Cash Flow, Accounting Profit, Current Ratio, Total Asset Turnover And Stock Return
Karakteristik Pekerjaan, Kewargaorganisasian Dan Kinerja Dosen Universitas Islam Riau Asril Yusuf; Restu 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.v5i2.3722

Abstract

This study aims to determine the effect of job characteristics and organizational citizenhip behavior on the performance of lecturers at the Faculty of Economics and Business, Islamic University. The sample in this study were 40 lecturers at Faculty of Economics and Business UIR. The analytical method used is a structural equation model using SMARTPLS. The results of the study prove that job characteristics and organizational citizenhip behavior have a significant effect on the performance of lecturers at Faculty of Economics and Business Riau Islamic University. Job characteristics are proven to create psychological conditions, namely meaningful work experience, feelings of responsibility for work results, as well as an overview of the actual results of work that will increase internal motivation, job satisfaction and effective work results so that in the end it will improve the final performance of lecturers. . Organizational citizenship behavior has also been proven to create a willingness to cooperate with lecturers at the Faculty of Economics and Business voluntarily even though there is no formal reward system that can ultimately improve their performance. Keywords : Skills, Leadership, Developing Economy, Entrepreneurial Leadership, Indonesian Entrepreneurship
Analisis Kualitas Layanan Bank Syariah Indonesia Menggunakan Importance Performance Analysis Lintang Nur Agia; Hafidzah Nurjannah
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.v5i2.3764

Abstract

Currently, banking is experiencing rapid development so that bank management must be able to manage its business properly, this also applies to Indonesian Islamic Banks which have fewer customers than conventional banks. For this reason, Islamic banking must improve and improve the service facilities provided on an ongoing basis so that customer satisfaction is higher. The research method is a quantitative research using the Banking Service Quality (BSQ) approach and using a matrix diagram to determine which dimensions are priorities for improvement. The population in this study were all customers of Bank Syariah Indonesia in Pekanbaru City and the number of samples was 200 respondents using Roscoe technique. Keywords : Importance Performance analysis, Bank Service, Syariah Bank.
Analisis Dampak Perubahan Masyarakat Dalam Era Revolusi Digital Terhadap Pendapatan Sayur Online Selama Pandemi Covid-19 (Studi Kasus Pada Prabufresh Prabumulih) Meirani Meirani Betriana; Linggariama Linggariama
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.v5i2.3832

Abstract

Analysis of the Impact of Changes in Society in the Digital Revolution Era on Online Vegetable Sales Business Income (Case Study of Prabufresh Prabumulih). This study aims to determine the impact of changes in society in the era of the digital revolution on Prabu Fresh's business income during the COVID-19 pandemic. The type of research used in this study is a comparative study, namely by comparing Prabufresh's income from before and during the covid-19 pandemic. The type of data in this study is quantitative data with a sample in the form of Prabufresh's income data before and during covid-19, where the sampling technique used is purposive sampling, namely a sampling method with a specific purpose, in this case the sampling technique is based on the research objectives, namely data before and after during the covid-19 pandemic. The research method used is a quantitative descriptive analysis method, namely a research method that aims to create a description, picture or painting expressed in the form of numbers. The quantitative descriptive analysis method makes it easier for researchers to know and describe how Prabufresh's income was before and during the covid-19 pandemic. The results obtained from this study are that there is an increase in the number of customers from before and during the covid-19 pandemic which, if presented, has increased by approximately 33%. Due to the increase in the number of Prabufresh customers as a result of changes in society in the era of the digital revolution, this also has an impact on Prabufresh's income which has also increased from before and during the covid-19 pandemic. If you look at the amount of income before covid-19, which was Rp. 105,678,900 and during covid-19 it was Rp. 214,470,350, there was an increase in income of Rp. 108,791,450, - which if percentage the increase was more than 100%, namely 102.95%. The increase in the amount of Prabufresh's income is due to changes in people's patterns or habits from shopping traditionally to shopping online due to the covid-19 pandemic, where the increasing number of customers will certainly increase the business income obtained by Prabufresh Keywords: Society Change, Digital Revolution, Income
The Pengaruh Inovasi Produk Dan Kualitas Produk Terhadap Keputusan Pembelian Produk Timtam (Studi Kasus Pada Konsumen Toserba Yogya Pamanukan Kabupaten Subang) Tedy Purwanto; Hartelina Hartelina; Hawignyo Hawignyo
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.v6i1.3941

Abstract

A product that has innovation and quality will be able to attract consumers to make a purchase. However, this is different from the TimTam products at the Yogya Pamanukan Toserba where there is a decrease in purchasing decisions for these products. This study aims to explain the influence of the variables of innovation and product quality on the purchasing decisions of TimTam products on consumers of the Yogya Pamanukan Toserba. The variables used in this study are two independent variables (product innovation (X1) and product quality (X2)) and one dependent variable, namely purchasing decisions (Y). The types of data used in this study are primary and secondary data. This research method uses quantitative methods with data collection techniques through distributing questionnaires to Yogya Pamanukan Toserba consumers who buy TimTam products. The sampling technique of this study was proportionate stratified random sampling using the 5% slovin formula. The sample used in this study amounted to 255 respondents. The instrument test was carried out using a validity test and a reliability test. The data analysis method was carried out using descriptive statistical tests and hypothesis testing with analysis tools, namely multiple linear regression. The results showed that product innovation and product quality were perceived as good and purchasing decisions were perceived as agreeable. The results of data analysis show that product innovation and product quality partially have a significant positive effect on purchasing decisions for TimTam products and the conclusion of this study is that product innovation and product quality both have a significant influence on purchasing decisions with a very strong relationship level. Keywords: product innovation, product quality, purchasing decisions
Pengaruh Work From Home, Gaya Kepemimpinan Situasional Dan Motivasi Kerja Terhadap Kinerja Karyawan Di Perumda Pasar Argha Nayottama Kabupaten Buleleng I Kadek Satria Wibawa; Ni Wayan Novi Budiasni
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.v6i1.3979

Abstract

This study has the aim of knowing the effect of work from home, situational leadership style and work motivation on the performance of employees of the Argha Nayottama Market Pasar Buleleng Regency. The analysis used is the validity and reliability test, linear regression analysis, classical assumption test, T-test, F-Test test and determination analysis. This study shows that work from home, situational leadership styles and work motivation have a significant positive effect on the performance of the employees of the Argha Nayottama Market, Buleleng Regency. So it is important for related parties to consider the factors of work from home, situational leadership styles and work motivation to improve the performance of its employees.
Pengaruh Tata Ruang Toko, Variasi Produk, Desain Produk Dan Kualitas Pelayanan Terhadap Minat Beli Ulang Pada Zero Outlet Singaraja Ketut Mia Tiara; Trianadewi Trianadewi; Doni Tirtayasa
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.v6i1.4014

Abstract

This study plans to determine the relationship between store layout, product variety, product design and service quality on repurchase interest at Zero Outlet Singaraja. The information checking strategy used in this exploration is Structural Equation Modeling (SEM) by looking at the differences in SEM, known as visual rendition 3.0 Partial Least Square (PLS). The consequence of this research shows that the store layout related to repurchase intention is positive and sig. where the result is 0.215 with t-count > 1.96. The impact of product variations on repurchase intention is positive and sig. where the result is 0.285 with a t-statistic value > 1.96, which is 2.769 and a large level of 0.002. The effect of product design on repurchase intention with positive values ​​and sig. where the coefficient is 0.235 and the t-statistic > 1.96, with a critical degree of 0.049 < 0.050. The effect of service quality on repurchase interest is positive and sig. where the coefficient is 0.203 and the t statistic is 2.147 with a standard t table value of 1.96 with sig. 0.032 < 0.050. Keywords : Store Layout, Product Variation, Product Design, Service Quality, Repurchase Interest

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