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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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Kebijakan Dividen Sebagai Variabel Pemediasi Antara Pengaruh Umur Perusahaan, Ukuran Perusahaan, Dan Profitabilitas Terhadap Nilai Perusahaan Kharisma Ayuning Putri; Saiful Anwar
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.v6i1.3630

Abstract

The aim of this study is to analyse the abilty of dividend value as an intervening variable within the effect of firm age, firm size, and profitability on the firm value The data collection process is carried out through purposive sampling technique against manufacturing companies listed on IDX during 2016-2020. Based on the purposive sampling technique, 30 companies obtained for 5 years of observations that produced 150 observational data. Secondary data in the form of company’s annual report is used in this study. The type of research used is quantitative research with Microsoft Excel and SmartPLS 3.2.9 for windows as data processors. The analysis process used are construct validity test, reliability test, R-Square test, effect size test, and hypothesis testing. This study provides results that firm age does’nt affect the firm value, firm size doesn’t affect the firm value, profitabily has positive and significant effect on the firm value, firm age doesn’t affect the dividend policy, firm size doesn’t affect the dividend policy, profitability has positive and significant on the dividend policy, and dividend policy failed to mediate firm age, firm size, and profitability on the firm value. Keywords : Firm Age, Firm Size, Profitability, Dividend Policy, Firm Value
Dampak NWC, GO, CAPEX, dan CCC Terhadap Nilai Perusahaan Dengan Cash Holding Sebagai Variabel Intervening Belinda Lovely Luckyanti; Saiful Anwar
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.v6i1.3658

Abstract

The achievement of this study is to measure the relationship between net working capital, growth opportunity, capital expenditure, and cash conversion cycle on firm value with cash holding as an intervening variable. The population is Food and Beverage companies listed on the Indonesia Stock Exchange during the 2016-2020 period. Purposive Sampling is a technique used for sample collection by producing 19 sample companies. To solve the problem in this research, the data analysis technique applied is Partial Least Square in the form of WrapPLS software version 7.0. The results in this study are Net Working Capital, Capital Expenditure, and Cash Holding have no relationship to firm value. However, Growth Opportunity and Cash Conversion Cycle have a positive relationship to firm value. Net Working Capital has a positive relationship with cash holding. Meanwhile, Growth Opportunity, Capital Expenditure, and Cash Conversion Cycle have no relationship to cash holding. So that Cash Holding cannot mediate the relationship between Net Working Capital, Growth Opportunity, Capital Expenditure, and Cash Conversion Cycle on firm value. Keywords : Net Working Capital, Growth Opportunity, Capital Expenditure, Cash Conversion Cycle, Cash Holdings,Firm Value.
Pengaruh Green Accounting, Ukuran Perusahaan, Dan Leverage Terhadap Financial Performance Dengan Nilai Perusahaan Sebagai Variabel Moderasi Mabruroh Mabruroh; Saiful Anwar
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.v6i1.3659

Abstract

This study aims to examine and analyze the effect of green accounting, firm size, and leverage on financial performance with firm value as a moderating variable. The population used in this study are companies producing raw materials consisting of the mining sector and the agricultural sector which are listed on the Indonesia Stock Exchange for the 2016-2020 period. Purposive sampling technique is the technique used for sampling with a total of 17 companies. Warp PLS version 8.0 is used to support research data analysis. The results of this study are green accounting is not related to financial performance, firm size has a negative effect on financial performance, leverage is positively related to financial performance, firm value strengthens the relationship between green accounting and financial performance, firm value cannot moderate the relationship between firm size and financial performance. performance, firm value strengthens the relationship between leverage and financial performance. Keywords : Green Accounting, Firm Size, Leverage, Financial Performance, Firm Value.
The Pengaruh Current Ratio, Receivable Turnover Ratio Dan Debt To Asset Ratio Terhadap Profitabilitas (Studi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI Tahun 2015-2020) Fachrun Nisa; Nunung Nurhasanah; Kosasih Kosasih
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.v6i1.3663

Abstract

The purpose of this study was to determine the current ratio (CR), receivable turnover ratio (RTR) and debt to asset ratio (DAR) on profitability. Profitability is measured using net profit margin (NPM). The research conducted in this research is descriptive with a quantitative approach. The population in this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2015 – 2020. The sample of research data is 120. Based on the results of the study, that simultaneously CR, RTR, DAR affect NPM with a significant level of 0.008. Partially CR has a significant effect on NPM with a significant level of 0.048. Furthermore, RTR has a significant effect on NPM with a significant level of 0.003. And DAR has no effect on NPM with a significant level of 0.181. Keywords: CR, RTR, DAR, NPM
Pengaruh Tax Avoidance Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi Novia Sukmandari; Saiful Anwar
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.v6i1.3669

Abstract

This study aims to determine and prove the effect of tax avoidance and profitability with the moderating variable of good corporate governance on firm value. Manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020 are the population of this study. A sample of 20 companies was optained using purposive sampling technique. WrapPLS 7.0 for windows is used as a tool in the Structural Equation Model (SEM) analysis method in this study. This study optained result stating that there was no effect of tax avoidance o firms value. Meanwhile, it was found that firm value was positively influence by profitability. Good corporate governance cannot provide a moderating effect on the relationship between tax avoidance and firm value, but good corporate governance provides a moderating effect and strengthens the relationship between profitability and firm value. Keywords : Tax Avoidance; Profitability; Firm Value; Good Corporate Governance
Pengaruh Gaya Kepemimpinan Dan Komunikasi Terhadap Kinerja Pegawai Pada Dinas Pekerjaan Umum Dan Penataan Ruang Kabupaten Karawang Deni Sobari; Sonny Hersona; Nunung Nurhasanah
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.v6i1.3792

Abstract

Creating good governance conditions is a dream for every Organsiasi Perangkat Daerah (OPD), including the Dinas Pekerjaan Umum dan Penataan Ruang, Karawang Regency. However, to achieve this requires the support of qualified human resources in order to be able to produce better organizational performance. Organizational performance can be achieved with the condition that high employee performance is the main driver in regional apparatus organizations or other organizations. The increase in employee performance is thought to be influenced by leadership and communication styles. Thus, the purpose of this study was to determine and explain whether leadership and communication styles partially and simultaneously influence employee performance. The population used is all employees of Dinas Pekerjaan Umum dan Penataan Ruang in Karawang Regency, with a sample of 100 people. The analytical tool used is multiple linear regression analysis. The results of the partial and simultaneous analysis show that leadership and communication styles have an effect on increasing employee performance at Dinas Pekerjaan Umum dan Penataan Ruang, Karawang Regency. Keywords: leadership style, communication, employee performance
Analisis Etos Kerja dan Loyalitas Organisasi terhadap Kinerja Karyawan Hotel Taman Sari Sukabumi Nandy Gumilang M; Faizal Mulia Z; Asep Muhammad Ramdan
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.v6i1.3904

Abstract

Hotel industry company is one of the companies that always maintains the trust and comfort of visitors during the COVID-19 pandemic while continues to serve the needs of the society. Hospitality is one of the sectors that remains open during the COVID-19 pandemic. In this case, employees will continue to work during the pandemic. However, in terms of performance, there are The changing business environment is very fast and uncertain, which requires every organization to continuously strive to be more effective, efficient and creative in order to achieve the company's goals. The findings identified a problem, a decline in organizational productivity, which is thought to be due to a decline in morale and organizational loyalty to employee performance. The study aimed to determine the impact of organizational ethics and loyalty on employee performance. The number of samples used is no less than 38 employees at Taman Sari Sukabumi Hotel. Data were collected using interviews, observations and questionnaires. The technique used for data analysis was multiple linear regression analysis using Statistical Products and Services Solutions (SPSS). The findings show that morale (X1) has a positive and significant impact on employee performance in part. The number of samples used is no less than 38 employees at Taman Sari Sukabumi Hotel. Data were collected using interviews, observations and questionnaires. The technique used for data analysis was multiple linear regression analysis using Statistical Products and Services Solutions (SPSS). The findings show that morale (X1) has a positive and significant impact on employee performance in part. In addition, organizational loyalty (X2) also has a positive and significant impact on employee performance (Y). Keywords: Work Ethic, Organizational Loyalty, Employee Performance
Analisis Peningkatan Kinerja Perusahaan Menggunakan Aplikasi Sistro Pada PT Kharisma Barokah Muliatama Pada Masa New Normal Ridwan Muhammad Fauzi; Eki Dudi Darmawan
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.v6i1.4021

Abstract

ABSTRACT This study was conducted to determine the increase in company performance using the Sistro application of PT Kharisma Barokah Muliatama during the New Normal period. In choosing the Sistro Application, PT Kharisma Barokah Muliatama because this application is very influential for the smooth delivery of the company's fertilizer product expedition services to several warehouse areas. The method used in this research is qualitative method. Data were collected through library research, documentation, observation and interviews. The subject of this research is the Sistro application. The results of this study are that the use of the Sistro application at PT Kharisma Barokah Muliatama has been effective in facilitating and expediting the company with several systems in the Sistro application including truck loading scheduling, loading fleet tracking and loading ticket printing. Keywords: Service, Satisfaction, Distribution.
Analisis Perlakuan Pendapatan Berdasarkan Pernyataan Standar Akuntansi Keuangan No. 72 Pada PT. Bosowa Berlian Motor Manado Saraswati Rahayu; Stanly W. Alexander; Priscillia Weku
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.v5i2.4301

Abstract

Revenue is one of the signs of profit that is reported in the income statement, therefore an appropriate method of income treatment is needed so that transactions can be recognized, measured and disclosed accurately. The purpose of this research is to find out and analyze how the income treatment based on PSAK No. 72 At PT. Bosowa Berlian Motor Manado. The type of research used is descriptive qualitative. Data collection techniques using interviews and documentation. Based on the results of the study, revenue recognition is in accordance with PSAK No. 72 which stipulates that revenue is recorded using the accrual basis and are recognized when the goods or services are rendered. The measurement of revenue is in accordance with PSAK No. 72 which stipulates that income is measured based on the number of invoices in the form of invoices calculated at an agreed rate with an acceptable fair value measurement unit. However, the disclosure is not fully in accordance with PSAK No. 72 because there is some undisclosed information such as revenue segregation by category such as payment method and customer.
Pengaruh Lingkungan Kerja Dan Stres Kerja Terhadap Kinerja Karyawan PT. Putra Perdana Indoniaga Endang Triwidyati; Desi Kristanti; Nonni Nonni
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.v5i2.4306

Abstract

Employee performance is one of the factors that affect the level of success of an organization. This is because employees as human resources are the movers and determinants of the running of an organization or company. Factors that affect employee performance are work environment and work stress. This study aims to determine the effect of work environment and work stress on employee performance at PT. Putra Perdana Indoniaga (Wuling Motor Cab. Jombang. The population of this study was 25 employees and the sample taken was a saturated sample, that is, the entire population was used as the research sample. The data collection method in this study used a questionnaire with a scale of 1 to 5. The collected data will be analyzed with multiple linear regression technique. The results show that the work environment (X1) has a tcount value of 3,227 which is greater than the ttable value at a significant level of ± "2,074" with a significance number below 0.05 which means there is a significant influence between the work environment The work stress variable (X2) has a Coefficient t of -2.387 which is greater than the ttable value for the real level of ± "2.074" and has a significant value below 0.05 so that work stress (X1) has an effect on the dependent variable. Performance Employees (Y). While simultaneously or together, value of Fcount of 10.809 > Ftable 0.715 which means that at the level of significance = 0.05, the variables of Work Environment (X1) and Work Stress (X2) simultaneously have a significant (meaningful) effect on Employee Performance (Y). Keywords : Work Environment, Work Stress, Employee Performance

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