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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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Analisis Faktor-Faktor Yang Mempengaruhi Pengalokasian Belanja Modal Pada Pemerintah Kabupaten Dan Kota Di Sumatera Barat Periode 2017-2019 Yois Nelsari Malau; Ade Rina Hutahaean; Lucia Fransiska Tampubolon
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.v6i1.4187

Abstract

This study is aimed at analyzing the influence of PAD, DAU, DAK and DBH on Capital Expenditures in West Sumatra. The total population and sample are 19 districts/cities with a research period of 3 (three) years, namely 2017 to 2019 and using a saturated sampling technique as a sampling method. Testing the data hypothesis using the classical assumption test and the coefficient of determination obtained by Adjusted R Square of 0.612 means that what PAD, DAU, DAK and DBH can explain to regional expenditures is 61.2%, and other factors not examined in the study this is 38.8%. The results of the discussion partially prove that PAD, DAU and DBH do not affect capital expenditures. However, DAK influences capital expenditures. Simultaneously PAD, DAU, DAK and DBH influence capital expenditure. Keywords : Regional Original Revenue, General Allocation Fund, Special Allocation Fund, Revenue Sharing Fund, and Capital Expenditure
Analisis Deskriptif Perbandingan Rasio Likuiditas Bank Syariah Sebelum Dan Di Masa Pandemi Covid-19 Andika Sepriyadi; Dela Safitri; Rotipa Aulia; Rizky Hariyadi; Miti Yarmunida
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.v6i1.4188

Abstract

The purpose of this study is to compare the liquidity ratios of Islamic banks before and during the covid-19 pandemic. This study uses qualitative research methods and the data source used is secondary data taken from the financial statements of Islamic banks which are the object of research. The results showed that there were Islamic banks that experienced an increase and decrease in FDR from the previous year, Islamic banks that experienced an increase were Bank Bukopin Syariah and BTPN Syariah, while those that experienced a decrease in FDR were Bank Mega Syariah, BCA Syariah and Bank Muamalat. On CR Bank Mega Syariah, BCA Syariah and Bank Muamalat increased , the component R asio remain in a healthy state as the previous year . S hile Bank Syariah Bukopin and Bank Syariah Bank experienced a significant decline seen from its declining ratio. QR BCA Syariah, Bank Bukopin Syariah and BTPN Syariah experienced an increase during the pandemic compared to the previous year as indicated by their ratios that were in a healthy condition, while Bank Mega Syariah and Bank Muamalat did not experience an increase in their ratios as indicated by ratios that were in an unhealthy condition. Keywords: FDR, CR, QR, Covid-19, Liquidity
Analisis Harga Pokok Produksi Di PT. Pratama Abadi Industri Dede Sulaeman; Idang Nurodin; Acep Suherman
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.v6i1.4189

Abstract

This study aims to analyze the cost of production applied by the company PT. Industrial Immortal Pratama. The research method used in this research is using qualitative research methods. The population and sample in this study are based on social issues that exist in the company PT. Pratama Abadi Industri using data collection techniques in the form of library research and in the form of field research with observations, interviews and documentation. The results of the analysis show that the process of the cost of production of PT. Pratama Abadi Industri has not fully used the existing theory, but the process of determining the cost of production of PT. Pratama Abadi Industri is considered normal because the company makes a reserve fee of 2%. Keywords: Cost Of Goods Sold, Company, PT. Pratama Abadi Industri
Analisis Komitmen Organisasi Pada Wisata Arum Jeram PT. Lintas Jeram Nusantara Sukabumi (Survey Pada PT. Lintas Jeram Nusantara) Deden Wawi
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.v6i1.4190

Abstract

Knowing the analisys and problems that occur in the company about how much influence organizational commitment has on the company PT Lintas Jeram Nusantara. This study aims to analyze the development of organizational commitment and analyze a constraint and obstacles to development and organizational commitment at PT. Cross Archipelago Rapids. The research method used in this research is a qualitative research method. Qualitative research methods are also called naturalistic research methods because research is carried out in natural conditions. The results of this study have no significant effect on organizational commitment. The results of this study will be used as material for further studies with more in-depth matters. In addition, as a contribution of knowledge that researchers have about the analysis of organizational commitment. Keywords: Organizational Commitment, white water rafting, journal
Pengaruh Fasilitas Dan Kualitas Pelayanan Terhadap Keputusan Menginap Di Hotel RedDoorz syariah near GOR Panatayuda Karawang Didit Ramadhan Suhendra; Cecep Hermana
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.v6i1.4191

Abstract

This research was triggered by the growth rate of hotels in Falkirk high, Each Hotel also various facilities to increase the number of visitors. this will certainly affect the amount of visitors or tourists that will be st aying because of the many competitors in the city of karachi. service providers the hotel to set up the best strategy the best to attract tourists to stay, because with the advent of new Hotels travelers are becoming increasingly have a lot of choice. Hotel RedDoorz syariah near GOR Panatayuda is one that is affected by the number of competitors in the years that the more advanced and also the city of karachi which is increasingly visited by tourists. The problem in this research is what factors affect the decision of tourists to stay at Hotel RedDoorz syariah near GOR Panatayuda Karawang. Specifically focused on three variables, namely the Facilities, Quality of Services, And the Decision of Staying. The purpose of this research is to study the influence of three variables in influencing the decision of stay of tourists in the Hotel RedDoorz syariah near GOR Panatayuda Karawang. The number of samples in this study amounted to 100 respondents. The data analysis technique used is Path Analysis. Keywords : Facilities, Quality of Service, the Decision of the Stay
Analisis Kebijakan Dividen Dalam Memoderasi Profitabilitas, Likuiditas, Dan Leverage Terhadap Nilai Perusahaan Fitrah Shaumi Ulul Albab; 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.v6i1.4192

Abstract

This study aims to analyze and examine the effect of dividend policy in moderating profitability, liquidity, and leverage on firm value in conventional banking sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The research method used is descriptive associative research method with a quantitative approach. The population in this study amounted to 42 companies with a sample of 10 companies with observations for three years. The results showed that Profitability (ROE) had an effect on firm value, while Liquidity (LAR) and Leverage (DAR) had no effect on firm value, and dividend policy was not able to moderate Profitability (ROE), Liquidity (LAR), and Leverage (DAR). to the value of the company. Keywords : Dividend Policy, Profitability, Liquidity, Leverage, Firm Value
Dampak Kualitas Pelayanan Terhadap Pembelian Ulang Sparepart Mobil Di CV. XYZ Motor Bandung Helmawati Helmawati; Tiris Sudrartono
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.v6i1.4194

Abstract

The study aimed to find out the impact of service quality on the repurchase of car spare part at CV. Xyz Motor Bandung. The method used was a quantitative method with a descriptive type of research. The data obtained through questionnaire distributed to 91 people. In addition, the data analysis technique used was normality test using histogram graph and hypothesis test using t test. Based on the data obtained from the result of the study using SPSS V 23, it could be concluded that tcount > ttable (11.950 > 1.660) with a significant level of 0.00 < 0.05. Moreover, service quality was in a very good level with a percentage of 95.6% and the repurchase is in very good level with a percentage of 91.91%. Keywords: Service Quality, Repurchase
Pengaruh Pendidikan Dan Pelatihan Terhadap Prestasi Kerja Pegawai Dinas Pengendalian Penduduk Dan Keluarga Berencana Kabupaten Lahat Heri Fitriadi
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.v6i1.4195

Abstract

Persamaan regresi berganda untuk mengestimasi variabel terikat ( Prestasi kerja) dengan menggunakan seluruh variabel bebas ( Kompetensi dan Kepuasaan Kerja ) adalah sebagai berikut :Y = 15.949 +- 0.225 X 1 + 0.884 X2 + e.Tingkat hubungan antara variabel Kompetensi dan Kepuasaan Kerja secara bersama-sama dengan variabel prestasi kerja ditunjukan oleh nilai R sebesar 0.266. Hal ini berarti kedua variabel bebas tersebut memiliki hubungan yang erat dengan variabel terikat yaitu prestasi kerja. Hubungan yang terjadi adalah hubungan positif yang berarti searah, jika kedua variabel bebas meningkat maka prestasi kerja yang meningkat, demikian juga sebaiknya jika ketiga variabel bebas tersebut turun maka prestasi kerja guru juga turun.Sementara itu, koefisien determinasi ditunjukan oleh nilai R Square (R2) sebesar 0.071. Artinya, kinerja (Y) dapat dijelaskan oleh kedua variabel bebas (Kompetensi , dan Kepuasaan Kerja) dengan kontribusi 71 %. Sedangkan sisanya yang sebesar 29 % dapat dijelaskan oleh faktor lain yang berada diluar fokus penelitian. t hitung untuk variabel Kompetensi ( X1 ) sebesar -1.486 dan ttabel 0,05 atau -1.486 < 0,05 dengan demikian variabel Kompetensi memiliki pengaruh yang lemah terhadap Prestasi Kerja guru dan pegawai Pada Sekolah Menengah Pertama ( SMP ) Negri 2 Pulau Pinang Kabupaten Lahatthitung sebesar -0.167 dengan ttabel 0,05 ( -0.167 < 0,05 ).
Determinan Pencegahan Fraud Dalam Pengelolaan Dana Desa Dengan Komitmen Organisasi Sebagai Variabel Moderasi Hesti Novitasari; Rida Perwita Sari
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.v6i1.4196

Abstract

The purpose of this study was to determine the factors that influence fraud prevention in the management of village funds with organizational commitment as a moderating variable in the village government in Bojonegoro Regency. This study uses quantitative methods by using primary data sources through questionnaires. The population of this study is village officials whose villages are included in the category of independent villages in Bojonegoro Regency amounting to 103 villages. The research sample used simple random sampling method. Determination of the number of samples was carried out using the slovin technique with an inaccuracy rate of 10%, so that the minimum number of samples was 89 respondents. The results showed that the competence of the apparatus and the internal control system had a significant effect on preventing fraud in the management of village funds. Meanwhile, whistleblowing does not significantly affect the prevention of fraud in the management of village funds. Organizational commitment can moderate the competence of the apparatus and the internal control system to prevent fraud in the management of village funds. However, organizational commitment cannot moderate whistleblowing on fraud prevention in the management of village funds. Keywords: prevention fraud, competency apparatus, whistleblowing, internal control system, Organizational Commitment
Faktor – Faktor Penyebab Stres Kerja Dan Upaya Penyelesaian Stres Kerja Pada Karyawan Di Pt Golden Flower Saat Masa Pandemi Covid-19 Isna Aprillia Nurhayati; 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.v6i1.4198

Abstract

Stres kerja merupakan tekanan yang dialami seorang individu baik dari faktor organisasi maupun luar organisasi. Tujuan dilakukan penelitian ini untuk mengidentifikasi faktor - faktor yang menyebabkan stres kerja pada pekerja PT Golden Flower dan mengidentifikasi cara PT Golden Flower mengatasi stres kerja pada pekerja saat pandemi Covid-19. Metode penelitian yang digunakan yaitu dengan mengumpulkan data melalui wawancara via telepone yang berjumlah lima orang karyawan. Standar pegawai menjadi beberapa kriteria yaitu karyawan yang memiliki masa kerja yang lebih dari satu tahun, karyawan yang mengalami stres kerja, dan narasumber yang dipilih merupakan karyawan PT Golden Flower. Hasil penemuan penelitian ini yaitu faktor – faktor stres kerja jika dilihat dari indikator lingkungan kerja para responden menyebutkan masalah ekonomi, persoalan keluarga dan karakteristik individu dan faktor – faktor stres kerja jika dilihat dari indikator individu para responden menyebutkan masalah ekonomi, persoalan keluarga dan karakteristik individu merupakan penyebab adanya stres. Penelitian ini juga menemukan cara mengatasi stres kerja dari peran individu yaitu peran orang terdekat, latihan fisik dan dan peran manajemen. Kata Kunci : Stres kerja, Faktor, Karyawan

Page 45 of 340 | Total Record : 3395

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