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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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Pandemi Covid-19 Dan Kas Di Tangan Salma Faundria Nagari; Ari Budi Kristanto
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.v6i1.2772

Abstract

This study aims to test whether the impact of the Covid-19 pandemic has an effect on increasing company’s cash on hand. The data used in this study are secondary data in the form of annual financial reports for the 2019-2020 period and information disclosure reports related to the impact of the 2020 Covid-19 pandemic on manufacturing companies listed on the Indonesia Stock Exchange. The method used to determine the data sample is purposive sampling technique. This research is a descriptive study with a quantitative approach, and uses data analysis techniques in the form of multiple linear regressions. The results obtained indicate that the impact of the Covid-19 pandemic has a negative effect on changes in the increase in the value of cash in the company. The findings of this study are expected to be considered for investors and potential investors regarding the return on their investment decisions for manufacturing companies affected by the crisis, namely the Covid-19 pandemic. Another expected benefit is to add to the literature in the academic field that discusses the impact of the Covid-19 pandemic on changes in the increase in cash on hand in manufacturing companies listed on the Indonesia Stock Exchange. Keywords: Covid-19 pandemic, Covid-19 Pandemic Impact, Cash on Hand, Manufacturing Companies
Pengaruh Pelatihan Kerja Dan Motivasi Kepada Karyawan Untuk Meningkatkan Etos Kerja Selama Masa Pandemic Covid-19 Upt Puskemas Karanganyar Di Kabupaten Karanganyar Stela Rahma Marisa; Johnson Dongoran
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.v6i1.2799

Abstract

Work training and motivation are very useful for every employee and company, what's more, it will produce a good work ethic for each individual. The purpose of this study was to a) examine the effect of job training on work ethic during the Covid-19 pandemic at UPT Puskesmas Karanganyar, Karanganyar Regency. b) Testing the effect of motivation on work ethic during the Covid-19 Pandemic at UPT Puskesmas Karanganyar, Karanganyar Regency. The research method used in this study is through the distribution of questionnaires, the methods used in this study are validity and reliability tests, classical assumption tests and multiple linear regression tests. The number of samples in this study was 57 employees of UPT Puskesmas Karanganyar. This study shows the results that job training has a positive effect on work ethic at UPT Puskemas Karanganyar, work motivation has a positive effect on work ethic at UPT Puskemas Karanganyar. Keywords : Work Training, Motivation, Work Ethos
Pengaruh Kebijakan Pemasaran Terhadap Kepuasan Konsumen Baso Solo Putra Lawu Yulianita Anderiyani
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.v6i1.2868

Abstract

The study was commissioned to know the marketing policies on customer satisfaction at Bakso Solo Putra Lawu. The kind of research used in this study is the quantitative approach by taking on a population of consumer who bought in the Bakso Solo Putra Lawu. The variable was customer satisfaction marketing, data collection was obtained through the online distribution of questionnaires (e-questionnaires) taken in this study as many as 92 of the respondents in the dedicated Bakso Solo Putra Lawu who bought consumed the products. The sampling teachique used is purposive probability sampling. Keywords: Marketing policy, Consumer satisfaction
Pengaruh Return On Assets (ROA) Dan Debt To Equity Rasio (DER) Terhadap Return Saham (Studi Kasus Perusahaan Subsektor Otomotif & Komponen Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2020) Ilham Wijaya; Dian Hakip Nurdiansyah
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.v6i1.3122

Abstract

This study aims to determine the effect of Return on Assets (ROA) and Debt to Equity Ratio (DER) on Stock Return. Sampling using purposive sampling, from 11 samples of companies. This study uses secondary data from the financial statements of the Automotive and Component Subsector Companies listed on the Indonesia Stock Exchange 2014-2020. Multiple linear regression analysis was tested using SPSS 22 with normality test, multicollinearity test, heteroscedasticity test, autocorrelation, t-test, f-test, and coefficient of determination. In the test, ROA partially affects stock returns and DER has no effect on stock returns and simultaneously ROA and DER affect stock returns. Keywords: ROA. DER, Stock Return
Pembuatan Sistem Informasi Pengelolaan Data Penjualan dan Stok Distributor Sandal di CV. MAKMUR Djulwini Fred Dachi; Hevalda Eppa; Muthmainnah Muthmainnah; Johni S. Pasaribu
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.v6i1.3494

Abstract

As a distributor company CV. MAKMUR needs to use information technology not only for selling its products but also in warehouse inventory management, where there is no longer recording and calculating inventory using Microsoft Excel, where there are several errors such as errors in recording goods and taking long reporting processes. The collection of data obtained are interviews, observations and literature studies, while software development uses the classical waterfall methodology which consists of stages: needs analysis, design, implementation and testing. For system design through an object-oriented approach with the Unified Modeling Language (UML) tool. Through this application, it is hoped that the service process to consumers can be clear and fast. In addition, this inventory application can be used as inventory material for products that are in stock used in the warehouse which includes recording, processing, and reporting data on warehouse inventory. Keywords : Information System, Management, Sales, Stock
Pengaruh Ukuran Pemerintah Dan Pendapatan Asli Daerah (PAD) Terhadap Kinerja Keuangan Pada Pemerintah Kota Surabaya Anissak Fitri Ramahdani; Sri Trisnaningsih
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.v6i1.3924

Abstract

The purpose of this research is to look into and assess the impact of local revenue and government size on the Surabaya municipal government's financial performance. This research uses quantitative research methods. In this study, the object of research used is the size of the Surabaya city government in this case, namely total assets and the annual report of Regional Original Revenue (PAD). The sample method applied in this research is purposive sampling method. The analytical method used is the multiple regression analysis and classical assumption test because this analysis is able to measure the strength of two or more variables with the help of the SPSS program. The results based on the results of the t test partially show a significance value of 0.013 < 0.05 and t count < t table, therefore partially the size of the Regional Government (UPD) has no effect on the Financial Performance of the Regional Government, while based on the results of the t test partially The significance value shows the results of 0.06 <0.05 and t count > t table, therefore Regional Original Income (PAD) has an effect on Regional Government Financial Performance. Keywords : Government Size, Regional Original Revenue, and Regional Government Financial Performance
Pengaruh Pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah Dan Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan Dengan Internal Audit Sebagai Variabel Intervening Almira Alifina Islamay; Sri Trisnaningsih
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.v6i1.3925

Abstract

This study aims to determine and examine the impact of the application of regional financial accounting information systems and accounting understanding on the quality of financial reports with internal audit as an intervention variable at the Regional Financial and Asset Management Agency of the City of Surabaya. This research utilized quantitative methods. The study sample was taken from the Regional Financial and Asset Management Agency of the City of Surabaya with the total sampling method. The participants in this research were 35 participants consisting of staff in the accounting and treasury fields. The data analysis technique used is path analysis, hypothesis testing, inner model analysis and outer model analysis, with the help of SmartPLS 3.0. The results indicates that the use of regional accounting information systems had no meaningful impact on the financial statements quality. Accounting understanding has a positive and significant effect on the Quality of Financial Statements. Utilization of Regional Financial Accounting Information System has no meaningful impact on Internal Audit. Accounting understanding has a positive and meaningful impact on Internal Audit. Internal Audit has no meaningful impact ect on the Quality of Financial Statements. Utilization of the Regional Financial Accounting Information System has no meaningful impact on the Quality of Financial Reports through Internal Audit as an intervention variable. Accounting understanding has no meaningful impact on the Quality of Financial Statements through Internal Audit as an intervention variable. Keywords : Regional Financial Accounting Information System, Accounting Understanding, Quality of Financial Reports, Internal Audit
Pengaruh Kecerdasan Intelektual Dan Academic Self Efficacy Terhadap Academic Fraud Dengan Sikap Etis Mahasiswa Sebagai Variabel Moderating Mike Nur Achmawati; 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.v6i1.3938

Abstract

The goal of this study is to see how intellectual intelligence affects academic cheating and how academic self-efficacy varies, with students' ethical beliefs as the limiting variable.The methodologies used in this investigation are quantitative.The survey's target audience was UPN Veteran Jawa Timur Experienced Accounting Students 2018, and the sample size was 70 people. The data analysis method is Warp PLS 7.0 Partial Least Square (PLS) software, and the sampling method is simple random sampling. The study and evaluation test results demonstrate a varying influence of intellectual intelligence on academic falsification, with a path coefficient of -0.455 and a p-value of 0.001. A path factor of -0.377 and a P-value of 0.001 were also found in variable testing of academic self-efficacy for academic fraud. The results show patf coefficients of 0.205 and P-values of 0.036 when testing the moderation variable, student ethical attitudes moderating intellectual intelligence, and academic self-report factors for academic cheating. With a P-value of 0.001, we may conclude that intellectual intelligence and academic self-efficacy factors have a negative and substantial impact on academic fraud, and that a variable in a student's ethical approach can diminish both of these variables. Keywords: intellectual intelligence, academic self-efficacy, academic fraud, student's ethical attitude
Pengaruh Kompetensi, Pelatihan Dan Budaya Perusahaan Terhadap Kinerja Karyawan Pada Pt World Innovative Telecomunication Medan (Distributor Tunggal Oppo Smartphone) Masro Iman Marbun; Hendry Hendry
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.v6i1.4038

Abstract

The purpose of this study is to determine the effect of Competence on Performance, know the effect of Training on Performance, know the influence of Corporate Culture on Performance and know the influence of Competence, Training, Company Culture simultaneously on employee performance of PT World Innovative Telecomunication Medan . This research was conducted at PT World Innovative Telecomunication Medan. The population is that all employees of PT World Innovative Telecomunication Medan are 183 people. The sampling technique is a saturated sample so that the size of the sample is 127 people. The results of the study were a t valuecalculating Competencies 6,223>1,979, t-valuescalculatingTraining 3,623 > 1,979 t valuescalculating Corporate Culture 2,625 > 1,979, and F valuescalculating Competencies, Training, Corporate Culture simultaneously 91,606 > 2.493 and the sig value < 0.05. The conclusion of the study is Competence has a significant effect on Employee Performance where the sig value < 0.05, Training has a significant effect on Employee Performance where the sig value < 0.05, Company Culture has a significant effect on Employee Performance where the sig value is more < 0.05 and serentak Competence, Training, Corporate Culture have a significant influence on employee performance at PT World Innovative Telecomunication Medan where the sig value < 0.05 Keywords : Competence, Training, Company Culture, Performance.
Pengaruh Keselamatan Kerja, Sistem Kerja, Dan Motivasi Kerja Terhadap Kinerja Karyawan Di Toko Jaya Raya Showroom Cabang Imam Bonjol Putu Mas Sri Wahyuni; I Putu Agus Adnyana
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.v6i1.4053

Abstract

This study aims to determine the effect of work safety, work systems and work motivation on employee performance at the Jaya Raya Store Showroom, Imam Bonjol Branch. The questionnaire technique method (questionnaire data collection) was used in this study. The data used can be calculated directly as numbers or variables and the data that can be measured is a type of quantitative data. In this study, there were 40 employees of Toko Jaya Raya Showroom, Imam Bonjol Branch as a sample. The data analysis method applied is the multiple linear analysis method using SPSS 18.0 tools. The results of the research obtained in this study are: 1. The work safety variable (X1) has a positive and significant influence, 2. The work system variable (X2) has a positive and insignificant effect, 3. The work motivation variable (X3) has a positive and significant impact. positive and significant impact on employee performance at Toko Jaya Raya Showroom Imam Bonjol Branch. Keywords: work safety, work system, work motivation, and employee performance

Page 43 of 340 | Total Record : 3395

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