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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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Peran Jenjang Karir Dan Work Life Balance Terhadap Kinerja Karyawan Salma Tamsyiatissanusiyah; Acep Samsudin; Asep Muhamad 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.v6i1.4214

Abstract

The aims of this study are to find out the career ledder and work life balance and their role on the performance of three-star hotels employees in Sukabumi. This research was conducted on employees of three-star hotels in Sukabumi by distributing questionnaires. The method used in this study was a quantitative method with human resources approach. There were 3 variables used as research areas, namely career ledder, work life balance, and employee performance. The career ledder and work life balance were independent variables, whereas employee performance was the dependent variable. In this study, operational variables regarding the variables studied, concepts, indicators, units of measure, and scale of measurement were used as a reference in making questionnaires. The number of samples of 161 was calculated by the Slovin formula. The data analysis technique used were determinant coefficient and multiple linear regression. The analysis was carried using the SPSS 16 application. Validity, reliability, and normality tests were also done in order to obtain valid, accurate, and normal data. Based on the results of the analysis of operational variables, it is known that the career path variable gets an average score of 4.728, the work life balance variable gets an average score of 4.772, and the employee performance variable gets an average score of 3.727. The results of testing the variable hypothesis showed a number of 84,433, which means that career ledder and work life balance have a significant influence on employee performance. Keywords: Career Ledder, Employee Performance, Human Resources, Work Life Balance.
Pengaruh Mekanisme Good Corporate Governance Terhadap Agresivitas Pajak Di Bumn Yang Terdaftar Pada BEI Periode 2016-2020 Shelvi Shelvi; Irvan Liunardi Senjaya; Theresia Gunawan; Dian Sadeli
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.v6i1.4215

Abstract

The aim of this study was to assess and analyze the level of tax aggressiveness that implemented Good Corporate Governance (GCG) mechanism by state-owned companies in Indonesia. Tax aggressiveness was measured by Effective Tax Rate (ETR) and GCG mechanism was measured by independent commissioners, audit committee, board of directors, and institutional ownership. The population that being used was state-owned companies that listed in Indonesia Stock Exchange (IDX) that had shown financial statement from 2016-2020. Data process using regression analysis were used to test interaction between dependent and independent variables. Result showed that GCG mechanism had influenced simultaneously to tax aggressiveness. If they were partially tested, only audit committee and board of director proxies that were influenced to tax aggressiveness because they had been considered to have carried out its function properly so that it was able to suppress actions that are not in accordance with GCG principles. Keywords: Good Corporate Governance, Tax Aggressiveness, Effective Tax Rate
Analisis Kualitas Sumber Daya Manusia, Dan Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Efektivitas Penggunaan Sistem Keuangan Desa (SISKEUDES) Sindrila Dwita Eprilsa; Gideon Setyo Budiwitjaksono
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.v6i1.4216

Abstract

This study aims to determine how the influence of the quality of human resources, and the government's internal control system on the effectiveness of the use of the village financial system (Siskeudes) in Kedungpring District, Lamongan, East Java. The research method is carried out using quantitative methods. Data analysis of the use of SPSS 25 assistance. The results showed that there was a significant influence between the quality of human resources on the effectiveness of the use of SISKEUDES, and the internal control system which had a significant effect on the effectiveness of the use of SISKEUDES. And obtained the R Squere value of 0.579 or 57.9%. Keywords: Quality of Human Resources, Government Internal Control System, Effectiveness of Use of Siskeudes.
Pengaruh Kualitas Pelayanan Dan Citra Perusahaan Terhadap Kepuasan Konsumen TB PADA MAJU Kota Bandung Sri Ayu Rachmawati; Saad Noor
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.v6i1.4217

Abstract

This analysis intends to obtain results from, 1. Dominance of Service Quality with regard to Customer Satisfaction, 2. Dominance of Service Quality with regard to Company Image, 3. Dominance of Service Quality and Company Image with regard to Customer Satisfaction. The form of analysis used is descriptive analysis (explanatory research) through a quantitative strategy. The model used is 12 models as employees of TB PADA MAJU and several consumer respondents who shop in a day. The process of collecting the model used is accidental sampling, the data collection n technique uses a respondent's questionnaire. By using descriptive analysis. Keywords : Service Quality, Customer Satisfaction, Company Image
Tantangan Dan Peluang Manajemen Sumber Daya Manusia Pascapandemi Tintin Tiwadaningsih; Banuara Nadeak; Solehudin Solehudin
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.v6i1.4219

Abstract

After the outbreak of COVID-19, digitization was raised to a new level of importance. Since the beginning of the pandemic, human resource managers have faced various difficulties and obstacles. After the pandemic, human resource management may be faced with new problems, as well as new patterns in the workplace as a result of the outbreak. These difficulties are discussed in more detail in the second part of this study. The author of this article looks at the perspectives of business executives and experts from around the world on the future of work in this article. They emphasized the importance of developing organizational culture, enhancing people's competence, and encouraging the integrity of more sensitive individuals to deal effectively and efficiently with the post-pandemic transition after the outbreak. Thus, a systemic and procedural approach will require new strategies for leadership, staff engagement, and the formation of a post-pandemic customer-centric attitude. The physical and mental recovery of society in the post-pandemic era is about trust, respect, solidarity and most important human values. Keywords : COVID-19 Pandemic, Post-pandemic, Challenges and Opportunities, Human Resource Management
Teknik Analisa Fundamental Dalam Mempengaruhi Return Saham Dengan Harga Saham Sebagai Variabel Moderating Adi Mila Nur Affiffa; Andi Kartika
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.v6i1.4264

Abstract

The capital market is an important instrument in the development of the world economy. Every year the capital market develops very rapidly with evidence of an increase in the number of outstanding shares and a high volume of stock trading. This study aims to analyze fundamentals that affect stock returns including CR, DER and ROA and to test whether stock prices are able to moderate the relationship between these variables. This research was conducted on food and beverages companies listed on the Indonesia Stock Exchange from 2016 to 2020. The data used is the financial report (annual report). The sampling method used purposive sampling method. Test to see the effect using multiple linear regression analysis. The results showed that CR had a significant negative effect on stock returns. DER has a significant positive effect on stock returns. ROA has a significant negative effect on stock returns. Stock prices are able to moderate the relationship of CR, DER and ROA to stock returns with a weakening function. The coefficient of determination test shows that CR, DER and ROA are able to provide an overview of changes in stock prices of 63.9% and the remaining 36.1% is influenced by other variables outside the study. Keywords : current ratio, debt to equity ratio, return on assets, stock return, stock price
Pengaruh Penyaluran Pembiayaan Mudharabah Dan Pembiayaan Musyarakah Terhadap Profitabilitas Bank Umum Syariah Indonesia Periode 2017-2021 Wiwik Nuraini; Elen Puspitasari
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.v6i1.4308

Abstract

The purposeiiof thisiistudy isiito examineiithe effectiiof the distribution financingiifrom Mudharabahiiand Musyarakahiion the profitabilityiiof Indonesian Sharia Commercial Banks. Thisiiresearch is aiiquantitative research. The population usediiis SyariahiiCommercial Banks which ithat haveiibeen registerediiin theiiOtoritas Jasa Keuangan for theiiperiod 2017-2021.iiThis study uses secondary data sourced from the financial statements of the Islamic Public Bank companies which have been published through the official website in the Otoritas Jasa Keuangan (OJK) at www.ojk.go.id .Purposive samplingiiis the methodiiused iniithis study to obtainii48 samples ofiidata from 14 Indonesian ShariaiiCommercial Banks.iiIn the study, the data analysis techniqueiiused is the classical assumption test and hypothesisiitesting using isiiimultiple lineariiregression with a significance level of 5% and assisted by the SPSSiiversion 19 program. The studyiishown the resultsiithat MudharabahiiFinancingiihas a positiveiieffect andiisignificantiion profitability of Sharia Commersial Banks.iiWhile the MusyarakahiiFinancing has no and negative effect and significant on the profitability of Sharia Commersial Banks. Keywords:Financing, Profitability,iMudharabah, Musyarakah,iReturn on Assets.
Pengaruh Debt To Equity Ratio, Working Capital Turnover, Fixed Asset Turnover Dan Gross Profit Margin Terhadap Tindakan Praktik Perataan Laba Pada PT. Global Maritim Industri Cindy Seleste; Thomas Sumarsan Goh; Elidawati Elidawati; Edison Sagala
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.v6i1.4328

Abstract

The formulation of the problem in this study is the extent to which the influence of debt to equity ratio, working capital turnover, fixed asset turnover and gross profit margin on income smoothing practices at PT. Global Maritim Industri. The research method used in this research is a quantitative approach. The population in this study is the monthly financial statements of PT. Global Maritim Industri which consists of 48 financial statements for 2017 - 2020. The sampling method is purposive sampling, a sample of 40 financial reports per month PT. Global Maritim Industri. The data analysis model used to answer the hypothesis is multiple regression. The results showed that the debt to equity ratio, working capital turnover, fixed asset turnover and gross profit margin simultaneously had a simultaneous effect on income smoothing practices at PT. Global Maritim Industri. And partially working capital turnover and fixed asset turnover affect the practice of income smoothing at PT. Global Maritim Industri. However, debt to equity ratio and gross profit margin have no effect on income smoothing practices at PT. Global Maritim Industri. Keywords : Debt to equity ratio, Working capital turnover, Fixed asset turnover, Gross profit margin and Income Smoothing Practices
The Pengaruh Current Ratio Dan Return On Equity Terhadap Return Saham (Studi Kasus Pada Perusahaan Pertambangan Di Bursa Efek Indonesiaperiode 2017-2021) Agustinus Deyafajar Jiwantono; Nunung Nurhasanah; Sri Suartini
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.v6i1.4329

Abstract

Stock returns in mining companies are the results of profits obtained by investors from stock investments made. So that steps to save investors' investment it is necessary to carry out fundamental analysis. One of these analyzes is financial ratios such as the current ratio and return on equity. The purpose of this study is to analyze whether the CR and ROE variables have a partial and simultaneous effect on stock returns. The population used is all mining companies listed on the Indonesia Stock Exchange in 2017-2021 with a sample of 10 companies. This research is quantitative with purposive sampling technique. The data used in the form of financial statements that have been published by the IDX and then processed using SPSS 18. The data is processed using multiple linear regression analysis models. Meanwhile, the hypothesis test was carried out using the T test and F test. The results of this study indicate that partially CR has no significant effect on stock returns, while ROE has a negative effect on stock returns. Meanwhile, simultaneously CR and ROE have a joint effect on stock returns of 19.10%, while the remaining 80.90% is explained by other variables outside the research model. Keywords: current ratio, return on equity, stock return
Perumusan Blue Ocean Strategy Dalam Upaya Memenangkan Persaingan Bisnis (Studi Pada Barn Coffee Sukabumi) Emilio Reggy Sanggra Djorghi; 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.v6i1.4333

Abstract

The increasing number of Coffee Shops in Sukabumi City significantly continues to grow, making Barn Coffee required to survive and compete by determining the right strategy. Barn Coffee has implemented various strategies. In the last 3 years Barn Coffee has experienced a significant decline in profit. This study uses a qualitative descriptive method with participants being consumers who visit Barn Coffee and Nama Coffee as competitors of Barn Coffee. In the formulation of the initial strategy canvas using a scorecard approach that describes the position of Barn Coffee against its competitors. The results showed that in several factors Barn Coffee was superior to its competitors, such as taste and service. Meanwhile, on other factors such as price, sales promotion, interior and supporting facilities, Barn Coffee is still far behind compared to its competitors. there are several things Barn Coffee must do to get out of the red ocean trap and switch to the blue ocean using a blue ocean strategy. Among them are, increasing sales promotions, interior and supporting facilities as well as creating new product variants such as iced coffee strawberry, affogato with cheese, and iced coffee palm sugar. Keywords : Blue Ocean Strategy, Six Road Framework, Four-Step Framework, Red Ocean Traps

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