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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 Rasio Keuangan Sebagai Alat Untuk Mengukur Kinerja Perusahaan PT. Telkom Indonesia (Persero) Tbk Periode Tahun 2016-2020 Lela Khusnul Pratiwi; Novi Khoiriawati
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.v6i1.4201

Abstract

This study aims to measure the performance of PT. Telkom Indonesia (Persero) as seen from the liquidity ratio, profitability ratio, solvency ratio, and asset ratio. To measure performance at PT. Telkom Indonesia (Persero) Tbk in 2016-2020 analytical tools used liquidity ratios, profitability ratios, solvency ratios and activity ratios and compare them with the industry average ratio which includes PT. Indosat Tbk, PT Xl Axiata Tbk, and PT Smartfreen Telcom Tbk. The liquidity ratio using the current ratio shows that liquidity is above the industry average. The profitability ratio using return on assets shows that the financial performance of PT. Telkom Indonesia (Persero) is higher than the industry average. The solvency ratio using the debt to equity ratio shows that the solvency of PT. Telkom Indonesia (Persero) Tbk is below the industry average. The activity ratio using total assets turn over shows that PT. Telkom Indonesia (Persero) Tbk has a turnover that is faster than the industry average. Overall the financial performance of PT. Telkom Indonesia (Persero) Tbk is higher than the industry average. Keywords : Liquidity,Profitability,Solvency,Activity, company performance
Pengaruh Prosedur Pembayaran Pajak, Sanksi Pajak, Kesadaran Pajak Terhadap Kepatuhan Pajak Kendaraan Bermotor Di Samsat Kabupaten Sidoarjo Muhammad Fariz Arfiansyah; Sjarief Hidajat
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.v6i1.4203

Abstract

State revenue in the role of taxpayers is very large. In order for taxpayers to comply with laws and regulations, taxpayers are required to comply so that state revenues can increase. However, state revenues are also increasing and the number of taxpayers may not increase because of the arrears in payment of vehicle taxes that do not pay taxes. The purpose of this study was to examine the effect of tax payment procedures, tax sanctions, and taxpayer awareness on motor vehicle taxpayer compliance. The population in this study are all motorized vehicle taxpayers registered at the Sidoarjo Regency Samsat Office. in this study using quantitative methods. The analysis used in this research is partial least square (PLS). Based on the results of this study, it was concluded that the tax payment procedure had a negative and insignificant effect on motor vehicle taxpayer compliance. Tax sanctions and taxpayer awareness have a positive and significant impact on motor vehicle taxpayer compliance. Keywords: Procedure, sanctions, awareness, compliance
Pengaruh Arus Kas Operasi, Laba Akuntansi, Current Ratio, Total Asset Trunover Terhadap Return Saham Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2020 Nelly Nattasyah Sagala; Deasy Arisandi Aruan; Jefry Sumonang Hendrikus Situmorang; Eben Ezer Sinaga
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.v6i1.4204

Abstract

This study aims to understand the effect of operating cash flow, accounting profit, current ratio, total asset turnover onstock returns in consumer goods industry companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This study uses a purposive sampling method with a population of 53 companies in the consumer goods industry sector listed on the Indonesian stock exchange for the 2017-2020 period. The research sample is 120 companies in the consumer goods industry 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 partially indicate that the Accounting Profit variable has a significant effect on Stock Return, but Operating Cash Flow, Current Ratio and Total Asset Trunover 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 Trunover, Stock Return.
Analisis Pengaruh Stock Split Terhadap Harga Saham, Volume Perdagangan Dan Return Saham Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Pascalina V. S. Sesa; Hastutie N. Andriati; Debora Tamba
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.v6i1.4205

Abstract

The increase in the stock price that is too high causes the demand for the purchase of the stock to decrease, and affects the liquidity of the stock. To avoid these conditions, companies can take stock split actions which are expected to increase stock liquidity. This study aims to determine the effect of stock splits on stock prices, stock trading volume and stock returns in companies listed on the Indonesia Stock Exchange. The population of this study is companies listed on the Indonesia Stock Exchange. The sample used in this study were 45 companies that carried out a stock split for the 2015-2019 period with a sampling technique using purposive sampling. The window period is 5 days before and 5 days after the stock split. This study uses the SPSS 21 test tool. The data analysis used is a non-parametric paired sample difference test, namely the Wilcoxon test because the data is not normally distributed with 5%. The results showed that there were differences in stock prices, trading volume and stock returns before and after the stock split with a significance value of 0.000, 0.000, and 0.007. Thus, stock splits affect stock prices, trading volume and stock returns. Keywords : Stock price, Stock Split, Stock returns, Trading Volume
Peran Pembiayaan Murabahah Dalam Pengembangan Kinerja Usaha Mikro Pada LKMS MM Sejahtera Puja Syafitri; Jutian Desti; Raty Armalindasari
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.v6i1.4206

Abstract

This paper discusses the role of the MM Sejahtera Syariah Financial Institution through Murabahah financing in developing the performance of micro businesses and finds out what obstacles are faced by the MM Sejahtera Islamic Financial Institution and what are the supporting factors of the MM Sejahtera Islamic Financial Institution. The purpose of this study was to determine the extent to which the Islamic Financial Institution MM Sejahtera plays a role in developing the performance of micro businesses through murabahah financing, to find out what obstacles are faced and their solutions and to know the supporting factors in developing micro enterprises in MM Sejahtera Islamic Financial Instution. The research method is descriptive with a qualitative apporoach. Data collection techniques through interviews and field observations. Keywords : Financing, Islamic Microfinance Institutions, Business Performance
Pengaruh Kualitas Pelayanan Terhadap Kepuasan Konsumen Pada Toko Percetakan Dodi Di Bandung Rani Novitasari; Ramayani Yusuf
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.v6i1.4207

Abstract

The purpose of this study was to determine effect of service quality and customer satisfaction of Dodi printing.This research method is descriptive with a quantitative corelation,collecting data using observation and distribution online questionnaire ,the population taken using the slovin formula, data analysis was analyzed by simple linear reference,the sample in this study amounted 88 respondents. The result showed that quality of service was classified as good in terms of indicators of reliability, responsiveness, assurance, empathy,and tangible.meanwhile,customer satisfaction was in the high category .in term of indicators of conformity of expectations Keywords: Service Quality, Customer Satisfaction
Pengaruh Kebosanan Kerja Terhadap Perilaku Cyberloafing Dengan Stres Kerja Sebagai Variabel Mediasi Pada Karyawan Generasi Milenial Riski Ayuningtyas; Rosaly Fransiska
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.v6i1.4209

Abstract

The phenomenon that has occurred lately is that the millennial generation gets bored faster than other generations. The purpose of this study was to examine the effect of work boredom on cyberloafing behavior in millennial generation employees and to examine the effect of work stress as a mediating variable between job boredom and cyberloafing behavior in millennial employees. The analytical methods used are validity and reliability test, classical assumption test, simple linier regression test, path analysis, and sobel test. The number of samples in this study amounted to 125 millennial generation employees in Central Java. In this study, the object is determined by the following criteria: 1) an employee or office worker who works in Central Java 2) an employee born in 1980-2000 (millennial generation) 3) an employee who uses a smartphone while working. This study shows the results that work boredom have a positive effect on cyberloafing behavior in millennial generation employees, job stress fully mediates the effect of work boredom on cyberloafing behavior in millennial employees. Keywords: Work Boredom, Cyberloafing Behavior, Job Stress
Analisis Kinerja Keuangan Perusahaan Dengan Metode Economic Value Added (EVA) Dan Financial Value Added (FVA) Pada PT. Indosat Tbk Rizky Adhinugroho; Nor Norisanti; Faizal Mulia Z
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.v6i1.4210

Abstract

PT Indonesian Satellite Corporation Tbk is an international telecommunication service provider in Indonesia. PT Indosat as a company that has provided and serves a very strong and storied development. Together become the largest telecommunication andmultimedia company in Indonesia for cellular services (Satelindo, IM3, StarOne). Each company has a financial statement in each period, if you want to assess whether the company is healthy or can not be seen from the company's financial performance in each period. One of them can use the method of Economic Value Added (EVA) and Financial Value Added (FVA). The purpose of this study to determine the effect of the company's performance on Indosat, using EVA and FVA method, in order to determine whether or not the added value of the company PT. Indosat Tbk. The method used in this research is Descriptive with methods that can be analyzed financial data at PT Indosat company from 2012-2016. The results of this study indicate that the added value of PT. Indosat Tbk in 2012 and 2016 and there is no added value in 2013-2015 using EVA analysis method. Then the analysis using the FVA method of value added in 2012-2016 which means showing the value added financial for the company or net profit of the company and depreciation able to cover equivalent depreciation. Keyword : Financial Performance, EVA, FVA
Analisa Kelayakan Investasi Kapal Katamaran Tipe Axe Bow Untuk Wisata Pulau Beting Aceh (Rupat) Romadhoni Romadhoni; Budhi Santoso; Bobi Satria; Aprizawati Aprizawati; Supriyadi Supriyadi
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.v6i1.4211

Abstract

The AX BOW type catamaran is a ship that is used specifically for recreational purposes between Beting Aceh Island, which has two hulls or catamarans. This design aims to obtain data on ax bow type catamaran tourism boats that are suitable for the Aceh shoal island. This design is intended to see a good performance of resistance, stability, weight, and cost calculations. In this study, the authors analyzed the investment feasibility of the AX Bow catamaran, the main size of the ship, L = 12.20 m, B = 4.089 m, H = 1.48 m, T = 0.62 m, then the process of designing a landing craft boat using Maxurft Modeler Advance. The results of the investment feasibility analysis are declared feasible because the Net Present Value is 0.11% and Profitability Index > 0.11 with a break even point in 3 years of operation and an interest rate of 12% per year on capital loans. Keysword: AXE Bow, investment, tourism, Beting Aceh
Analisis Pengaruh Kinerja Keuangan Saat Pandemi Covid 19 Terhadap Harga Saham Pada Perusahaan Industri Manufaktur Sektor Aneka Industri di Subsektor Otomotif dan Komponen (Automotive and Components) Yang Terdaftar di BEI (Tahun 2019-2021) Ryo Aditya Pratama; Nanu Hasanuh
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.v6i1.4212

Abstract

The purpose of this research was to determine the effect of financial performance as measured by EPS, PER, DER and ROA on stock prices in automotive and component companies on the Indonesia Stock Exchange. Methods Sampling used the purposive sampling method from 14 companies listed on the Indonesia Stock Exchange in 2019-2021, only 12 companies were used in the research sample with a total of 33 data. The research method used is quantitative, using financial ratios and the type of causal/correlation research. The method of data analysis using multiple linear regression analysis and previously checked with the classical assumption test to show the feasibility of the data using SPSS 25 software. The partial test results show that the four variables used by the research model that have a significant influence on stock prices are the Earning Per Share variable. indicated by the significance value produced by the variable is smaller than the level of = 5%, while the PER, DER, ROA variables have no significant effect on stock prices. The test results show that the model used in the study is feasible and can be used for subsequent analysis. This result is also supported by the acquisition of a multiple correlation coefficient of 91.9% which indicates that the relationship between the independent variables together with the rise and fall of stock prices is strong. The result of testing the coefficient of determination (R Square) is indicated by a value of 84.4% meaning that the influence of the independent variable on the dependent variable is very large, while the remaining 15.6% is influenced by other models outside the regression model. The results of the partial determination coefficient test show that the Earning Per Share variable has the highest coefficient of determination. This indicates that these variables have a dominant influence on stock prices. Keywords : Earning Per Share, Price Earning Ratio, Debt to Equity Ratio, Return On Asset, Stock Price, Financial Performance

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