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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 Motivasi Dan Lingkungan Kerja Terhadap Kinerja Pegawai Kantor Camat Sukasada Kadek Rani; Gede Widiadnyana Pasek
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.v6i1.4054

Abstract

This research was conducted to see the impact of motivation and work environment on employee performance at the Sukasada District Office. The objectives of the research include: 1) to see the magnitude of the impact of work motivation on employee performance at the Sukasada Sub-District Office and 2) to see the magnitude of the environmental impact on employee performance at the Sukasada Sub-District Office. The research method used is a quantitative approach. The research location is the Sukasada Sub-district Office. The sample selection method applied was all employees of the Sukasada Sub-district Office, namely 56 people. The data analysis technique used was classical assumption test, multiple linear regression and t-test. The following are the research findings: 1) Work motivation has a positive and significant impact on the performance of the Sukasada Sub-District Office employees. 2) The work environment has a positive and significant impact on the Sukasada Sub-District Office employee performance. The impact of this research is that there is a workspace supervisor so that the obligations of employees are made properly and it is hoped that the existence of good work motivation can trigger the desire and enthusiasm of employees to carry out their duties in the organization and in the company. Keywords: Motivation, Work Environment, Employee Performance
Pengaruh Good Corporate Governance (GCG) Dan Corporate Social Responsibility (CSR) Terhadap Kinerja Keuangan Perbankan Yang Terdaftar Di Indonesia Stock Exchange (IDX) Anisa Dewi Puspita; Tina Kartini
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.v6i1.4059

Abstract

The purpose of this study is to determine whether there is an effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on the financial performance of banks listed on the Indonesia Stock Exchange (IDX) in 2019-2021. This study aims to influence; 1) Effect of GCG with audit committee indicators on financial performance (ROA), Effect of CSR on ROA, and 3) Effect of GCG and CSR on ROA. The variables used in this study are the independent variable and the dependent variable. This research is a research that uses quantitative research methods. The population and sample in this study are the company's financial ratio reports. In this study, the writing used data collection techniques with secondary data. Using statistical methods. The results showed that; 1) The audit committee has no positive and significant effect on banking financial performance, 2) Corporate Social Responsibility has no effect on banking financial performance, 3) the audit committee and Corporate Social Responsibility simultaneously (simultaneously) affect financial performance. Keywords : Good Corporate Governance, Audit Committee, Corporate Social Responsibility, Return On Assets.
Pengaruh Dukungan Sosial dan Kemampuan Karyawan Terhadap Kinerja Karyawan ( studi empiris pada PT.BRIS POEY TRANS ) Fahmi Abdul Muiz; Faizal Mulia Z; Erry Sunarya
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.v6i1.4063

Abstract

The purpose of this study was to determine the effect of social support and employee skills on employee performance caused by the lack of support and missed communication between employees at PT. BRIS POEY TRANS. Based on the results of the study, the relationship between social support and employee performance was 4.209 and a significant value of 0.000 showed that there was a positive and significant effect, in addition to the Employee Ability of 3.953 and a significant value of 0.000, there was a positive and significant effect because t > 0. Contribution in measuring the effect of social support and the ability of employees to employee performance of 0.551 or 55.1%. So it can be seen that the influence of social support and employee ability has a strong influence and the biggest influence on employee performance is the social support variable. Based on the results of the study showed a positive and significant influence between social support and employee performance and showed a positive and significant influence between employee abilities on employee performance. The influence is marked by the high ability possessed by employees such as the magnitude of the sense of responsibility and loyalty of the employees of PT. Bris Poey Trans. Keywords: Social Support, Employee Ability, Employee Performance
Melirik Strategi Pemasaran Kerajinan Tenun Sutra Karang Buncing Jinengdalem pada Masa Pandemi COVID-19 I Gusti Ayu Dea Meitari; I Made Sukadana
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.v6i1.4067

Abstract

This study was aimed to determine strength and weakness of Karang Buncing silk weaving craft business in times of pandemic, and effective strategy marketing during a pandemic. This research conducted on Tenun Sutra Karang Buncing Jinengdalem at Banjar Dinas Tingkih Kerep, Jinengdalem Village, Buleleng Districts, Bali. Data was collected by interview method. Informants in this study are the owner of weaving, weaving artisan, and consumer. Data analysis was carried out by data reduction, data present, and conclusion. The result is (1) Strength (The products produced are diverse and have unique characteristics, affordable price where the price is worth with the product quality, the place is easy to find, and Promotion through personal selling and using social media facebook and Weakness ( there are weaving competitor, the competitor give cheaper price, road infrastructure is not adequate because the road is small, and the promotion is still not optimal) and, (2) The most effective marketing strategy during the pandemic is using the 4P marketing mix (product, price, place, promotion).
Pengaruh Promosi, Kualitas Perlayanan Dan Citra Perusahaan Terhadap Volume Penjualan I Ketut Suardika; Ni Kadek Anik Krisma Dewi
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.v6i1.4077

Abstract

The study aims to determine the effect of promotion, service quality and corporate image on sales volume at PT Bintang Sidoraya Buleleng Regency. The technique used in this study is a questionnaire with a measuring instrument in the form of a rating scale of 1-5 and the determination of the sample in this study using the slovin formula, namely as many as 65 customer stores from PT Bintang Sidoraya Buleleng Regency. The data analysis techniques used are Classical Assumption Test analysis, Data Description Analysis, Multiple Linear Regression Analysis, Coefficient of Determination Test (R2), Simultaneous Significance Test (F Test), Individual Significance Test (T Test), using computer program assistance (SPSS). ) Version 26.00 for Windows. The results of the analysis show that promotion has a significant positive effect on sales volume with the result (2.892) with a t-count value greater than t-table (1.670). Service quality has a significant positive effect on sales volume with the result (4,742) with a value greater than t-table (1,670). Company image has a significant positive effect on sales volume with the result (5.416) with a t-count value greater than t-table (1.670). Keywords: Promotion, Service Quality, Company Image, Sales Volume
Inovasi Nilai Dalam Langkah – Langkah Sistematis Blue Ocean Shift (Studi Kasus Pada Biznet Branch Sukabumi) Muhammad Dirham; Erry Sunarya; 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.v6i1.4083

Abstract

This study aims to explore the strategic concept carried out by Biznet based on the concept of value innovation in the systematic steps of Blue Ocean Shift in an effort to create value differentiation. The informants in this research are Biznet Managers as decision makers in the strategy and Biznet Customers as the object of determining the success of the strategy . This study uses a qualitative method with a case study approach. Data collection techniques using observation, interviews and documentation. Data analysis techniques through data reduction procedures, data presentation, and drawing or verifying conclusions. The data validity technique in this study uses source triangulation, technical triangulation, and time triangulation methods. The results show that Biznet has done the right thing in increasing its potential as an opportunity to develop its products into value innovations, namely the "The New Biznet Fiber Network" network. " which provides more quality / value to the customer. This can be seen from the process of each systematic step that has been carried out in this research. Thus, this research is expected to provide complete and comprehensive insight regarding the implementation of the Blue Ocean Strategy in the Internet Provider Industry for Biznet's management in determining the strategic direction in the future. Keywords: Value Innovation, Blue Ocean Shift, Internet Provider
Peran Audit Delay, Debt Default, Dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern : Reputasi Auditor Sebagai Variabel Moderasi Lavida Melia Febrianti; Dwi Suhartini
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.v6i1.4110

Abstract

This study aimed to analyze the effect of audit delay, debt default and company growth on going concern audit opinion with auditor reputation as a moderating variable. This research is a quantitative study using logistic regression with the SPSS 26 analysis tool. The sample of this research is the mining sub-sector companies listed on the Indonesia Stock Exchange in 2018-2020. The research sample was taken using purposive sampling method which resulted in 96 samples. Based on the hypothesis test, this research reveals that mining sub-sector companies listed on the Indonesia Stock Exchange during 2018-2020 will receive a going concern audit opinion if the company fails to pay its debts. On the other side, audit delay and company growth do not cause the company to accept a going concern audit opinion. The reputation of the auditor has not been able to encourage the acceptance of a going concern audit opinion. Keywords : audit delay, debt default, compony growth, reputasi auditor, going concern audit opinion
Pengaruh Tipe Perusahaan, Umur Perusahaan, Kinerja Keuangan, Corporate Governance, Struktur Modal Dan Growth Terhadap Pengungkapan Tanggung Jawab Lingkungan Pada Perusahaan Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Noveliana Noveliana; Thomas Sumarsan Goh; Elidawati Elidawati
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.v6i1.4167

Abstract

The company is currently trying to maintain its viability so that the company can develop and compete with other companies or the like. The very sluggish economic conditions had a direct impact on the company. One of the sectors affected is consumer goods companies. The purpose of this study was to determine the effect of company type, company age, financial performance, corporate governance, capital structure and growth on disclosure of environmental responsibility in consumer goods companies listed on the Indonesia Stock Exchange. The research population used was 51 consumer goods companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique is saturated because this research uses data on the type of company, age of the company, returns on assets, corporate governance, total debt, equity and sales. The results show that partially the type of company has no effect on the disclosure of environmental responsibility in consumer goods companies listed on the Indonesian stock exchange. Partially, the age of the company affects the disclosure of environmental responsibility in consumer goods companies listed on the Indonesian stock exchange. Partially, financial performance does not affect the disclosure of environmental responsibility in consumer goods companies listed on the Indonesian stock exchange. Partially, corporate governance affects the disclosure of environmental responsibility in consumer goods companies listed on the Indonesian stock exchange. Partially, the capital structure has no effect on the disclosure of environmental responsibility in consumer goods companies listed on the Indonesian stock exchange. Partially, growth does not affect the disclosure of environmental responsibility in consumer goods companies listed on the Indonesian stock exchange. Keywords : Company Type, Company Age, Financial Performance, Corporate Governance, Capital Structure, Growth, Environmental Responsibility.
Pengaruh Orientasi Pasar Dan Inovasi Strategi Terhadap Kinerja Usaha Mikro Kecil Dan Menengah (UMKM) Pada Masa Covid-19 Disa Faletina Falentina; R Deni Muhammad Danial; Resa Nurmala
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.v6i1.4185

Abstract

This study aims to determine the description and influence on market orientation, strategic innovation on the performanceof of micro, small and medium enterprises (MSMEs) in the city of Sukabumi during the Covid-19 period. The type of research carried out is quantitative research with a strategic management approach method. The population is fashion MSME in Sukabumi City totaling 38. The data collection technique uses total sampling, which means that the entire population in this study is sampled. Data analysis technique using the validity and reliability test of IBM SPSS version 26for windows. The result of multiple linear regression analysis show that market orientation (X1) and innovation (X2)affect the performance of MSME (Y) indicated by a sig value of more than 0,05 and obtained a t table of 1,68709 so H1 and H0 were rejected, meaning that there was a positive influence on market orientation on the performance of MSME in Sukabumi City. Keywords : market orientation, strategic inovation, MSME
Dampak Covid-19 Terhadap Pendapatan Lembaga Keuangan Syariah (Studi Kasus Pada BPRS Adam Kota Bengkulu) Abdul Kadir; Lindra Zanjaya; Panca Desriansyah Herlangga; Asnaini Asnaini; Yunida Een Fryanti
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.v6i1.4186

Abstract

COVID-19 was first discovered in Wuhan, China at the end of December 2019. This virus spread very quickly and has spread to almost all countries, including Indonesia. In just a few months, COVID-19 also had a fairly broad impact on community activities, one of which was the economic impact on banking financial institutions, both conventional and Islamic banks. In this scientific paper, the author describes how the impact caused by COVID-19, how the income growth of Islamic financial institutions at BPRS Adam in the midst of the COVID-19 pandemic and the strategies implemented to overcome the impact of the COVID-19 pandemic. This research uses descriptive qualitative research method. This is due to the freedom to obtain information from the latest news from trusted sources, regarding the impact of COVID-19, the author also obtained several news samples from the internet and then combined them into a result. BPRS assets have decreased compared to the same time before the COVID-19, as seen from the income in 2018 of Rp. 895,076, in 2019 decreased 22.5% or Rp. 390,932 and in 2020 BPRS Adam's income increased by 84.2% or Rp.2,688,888 which was because BPRS Adam had implemented a digital banking strategy Keywords:Impact of COVID-19, BPRS income, government policy

Page 44 of 340 | Total Record : 3395

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