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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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The Pengaruh Product, Place, Dan Price Terhadap Kepuasan Konsumen (Studi Pada Perumahan Grand Taruma Pengembang Agung Podomoro Group) Julitas Silaban; Solehudin Solehudin; Edi Suwadji
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.v6i1.4346

Abstract

The research conducted by the author aims to determine the large or small influence of product, place, and price on consumer satisfaction. The author conducted research at the GT Karawang Housing. Meanwhile, in this study, it is influenced by Product (x1), Place (X2) and Price (X3) on consumer satisfaction, namely (y). In this research method, the writer covers the types of research, namely data sources, population, data processing techniques and data analysis. In this study also included by conducting interviews and field research as data collection techniques and analysis using simple regression analysis. The respondents used by the author are 120 residents in Grand Taruma Karawang using Spss. And the results in this study have an effect on x1, x2, x3 which have a significant positive effect on y. as for the effect of x1 that is 0.726 to y. the effect of x2 on y is 0.251 on y and x3 on y is 0.189. based on the data analysis and hypothesis testing, in this case it shows that there is a strong influence between x1, x2, x3 on y. with the linear equation y=0.726x1+0.251x2+0.189x3. Keywords: Product, Place, Price and Consumer Satisfaction
Pengaruh Non Performing Financing (NPF) Terhadap Return On Assets (ROA) Pada Bank Syariah Indonesia Amimah Qodari
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.v6i1.4350

Abstract

This study aims to analyze the effect of non-performing financing (NPF) on profitability at Indonesian Islamic Banks before and after the merger. This study examines the effect of non-performing financing (NPF) on return on assets (ROA). The population used in this study are Islamic banks that have merged, namely BNI Syariah, BRI Syariah, and Bank Syariah Mandiri for the period 2017-2021. The sample used in this study is the Indonesian Sharia Chapter (BSI) which publishes an annual report in the 2017-2021 period. The research data is secondary data, obtained from the BSI website which is the research sample. While the data analysis method used is multiple linear regression analysis. The results of this study indicate that the NPF variable has an effect on ROA of 8.4% with a significance level of 0.361. Keywords : Non Performing Financing (NPF), Return On Assets (ROA)
Eksplorasi Strategi Bauran Ritel Terhadap Sampoerna Ritel Community Di Kecamatan Ambulu Kabupaten Jember David Kristian Susilo
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.v6i1.4351

Abstract

This research was conducted in the retail environment of Mitra SRC Ambulu, Jember Regency. The total population of shop consumers taken from 16 SRC partner stores is 120 people, the population in this study also acts as a sample, this study uses a purposive sample method. Data analysis using SWOT analysis. The purpose of this study was to obtain more information about the awareness, interests, and preferences of the people in Amble District, Jember Regency towards their SRC partners. Through the collection and analysis of information, public awareness emerged in Amble District, Jember Regency about the retail mix of SRC Partners. Provide advice/recommendations on effective retail and retail mix strategies to SRC partner retailers in the Ambulu area, based on an analysis conducted by SRC Ambulu partner retailers, Jember Regency. The test results state that this Strategy Store strength is used to take advantage of all existing opportunities to enable the store to have a competitive advantage (core defense) against similar markets. This strategy is applied to take advantage of existing opportunities by minimizing the weaknesses of SRC Partner retailers. This strategy uses the store's strengths to overcome existing threats. This strategy seeks to minimize existing weaknesses, as well as avoid threats from outside SRC Partner retail. Keywords: Analysis, Strategy, Mix, Retail
Goal Congruence Dalam Pengelolaan Restoran Padang Hanif Hanif
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.v6i1.4352

Abstract

The balance of the organization or company in the long term is determined by the level of alignment of goals (goal congruence) of the parties who run the company. Broadly speaking, the parties in the company are grouped into two, namely the founders or owners of the company and the employees who run the company, starting from the directors and the ranks and workers. The goals of the company, which also reflect the goals of the owners and founders of the company, are not necessarily the same as those of the directors and the ranks and the workers. A conflict of interest is very likely to occur between them because naturally indeed the goals of both parties can be opposites. The purpose of writing this paper is to present the results of research in the Sederhana Restaurant group, which forms a concept of company management supported by profit sharing accounting based on mato system (hereinafter abbreviated as mato system) which can increase goal congruence among stakeholders in the company. The research uses a case study approach to understand the reality of goal congruence. Researchers visited the field, held discussions with the founders of the company, the board of directors, branch leaders, and employees. The Sederhana Restaurant (Sa) Jakarta research site, which is focused on one of the main branches in Rawamangun. The results of the interview were analyzed and resulted in the conclusion that the mato system is able to bridge and align the goals of the founders of the company with the Directors, Branch Leaders, and their workers so as to encourage a high level of goal congruence. Keywords: conflict of interest. Goal congruence, case studies, mato system.
Pengaruh, Transparansi, Akuntabilitas, Dan Partisipasi Masyarakat Terhadap Pengelolaan Alokasi Dana Desa (Studi Kasus Pada Desa Di Kecamatan Nganjuk, Kabupaten Nganjuk) Marhaendra Ihza Pahlevi; Endah Susilowati; Astrini Aning Widoretno
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.v6i1.4354

Abstract

The purpose of this study is to test and prove transparency, accountability, and community participation in the management of village fund allocations in villages in Nganjuk sub-district, Nganjuk district. The type of research used is quantitative research. The research population is village officials, BPD, and community representatives in villages in Nganjuk District, Nganjuk Regency. Sampling technique using random sampling or random sampling. The results showed that transparency, accountability, and community participation contributed to the management of village fund allocations in villages in Nganjuk sub-district, Nganjuk district. Thus, village officials in villages in Nganjuk District, are able to implement and improve the management of village fund allocations that are accountable, transparent, and participatory in accordance with applicable regulations so that they become more advanced villages and better financial management. Keywords: Transparency, Accountability, Society participation
Pengaruh Tenaga Kerja, Tingkat Pendidikan, Produk Domestik Regional Bruto (PDRB), Konsumsi, dan Investasi Terhadap Kemiskinan di Sumatera Utara Matthew Nico Vendison; Rebecca Octavia Pangalerang; Fenny Fenny
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.v6i1.4355

Abstract

North Sumatra is facing the problem of high poverty rate. The issue of poverty increases every year. This research is aimed to examine the effect of labor, education level, Gross Regional Domestic Product (GRDP), consumption and investment on poverty in North Sumatra. The approach is quantitative and the data is processed. The research is quantitative and causal. The population in the research is the GRDP of North Sumatra for the 2017-2019 period as many as 29 districts/cities. The sample is 29 districts/cities within 3 years concluded with 87 sample data. The method of data analysis is multiple linear regression test. The result of the research is labour and GRDP has an effect on poverty in North Sumatra. Level of education, consumption and investment do not have an effect on poverty in North Sumatra. Education level, GDRP, consumption and investment have an influence on poverty in North Sumatra. Keywords : Labor, Level of Education, Gross Regional Domestic Product (GRDP), Consumption, Investment and Poverty.
Pengaruh Kompetensi, Disiplin, dan Stress Kerja Terhadap Kinerja Karyawan pada PT Vayata Senada Cemerlang Olivia Olivia; Seanny Augie; Caroline Caroline; Cut Fitri Rostina
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.v6i1.4356

Abstract

PT Vayata Senada Cemerlang is a company engaged in the sale of building material distributors. So that in the company there are various employee problems such as decreased performance. Employee performance decreased due to several factors, namely competence, discipline and employee work stress. This research will be conducted with a quantitative approach that is descriptive explanatory. Methods of data collection can be done with a questionnaire. The method used is multiple regression. The results of this study indicate that the results of the calculation of the partial hypothesis testing obtained the value of tcount |2,612| > ttable |2.04|and significant 0.014 <0.05. Discipline variable obtained tcount |3,000| > ttable |2.04| and significant at 0.005 < 0.05. The work stress variable obtained the value of tcount |-3,169|> ttable |-2,04| and a significant value of 0.003 <0.05. Test results Fcount |14,790| > Ftable |2.91| and significance probability 0.000 < 0.05. The conclusion in this study is the influence of competence, discipline and work stress partially and simultaneously has a positive and significant effect on employee performance at PT Vayata Senada Cemerlang. Keywords : Competence, Discipline, Work Stress, Performance
Kualitas Pelayanan Jasa Penerbangan PT Garuda Indonesia Roudhotul Jannah; Hendra Sukmana
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.v6i1.4357

Abstract

The purpose of this study was to determine the quality of Garuda Indonesia's flight services. The research method is qualitative using a descriptive approach. Data collection techniques conducted by researchers through observation, interviews, and documentation techniques. Data analysis in this study uses three components, namely data reduction, data presentation, and drawing conclusions. Research Results The level of competence of employees of PT. Garuda Indonesia is very good, because before becoming an employee, you must take the training that has been provided from various sub-variables such as education level, number of years of work experience, so that the quality of service provided by PT Garuda Indonesia through employees to passengers is very satisfactory. The quality of PT Garuda Indonesia's flight services provided to passengers is very satisfying, from the waiting room facilities and equipment from ticket reservations, check-in, boarding passes to take-off and take-off processes, very concerned about passenger comfort and safety, PT Garuda Indonesia's organizational culture through hospitality Indonesian hospitality is applied in an icon that indulges the senses. Garuda Indonesia Experience is a new service concept that presents the best aspects of Indonesia to passengers. Keywords: Service Quality, Aviation Services, PT Garuda Indonesia
Pengaruh Kompetensi, Pelatihan Dan Stres Kerja Terhadap Kinerja Karyawan Pada PT Eka Paksi Sejati Kristi Endah Ndilosa Ginting; Tommy Dharmawan Liem; Fernando Chiuman
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.v6i1.4358

Abstract

In a system can run and operate well and good if there is a regulation that really involves human resources. At PT Eka Paksi Sejati this decline in employee performance can be seen from the failure to achieve sales targets and sales realization. Competence is one of the important factors in a company, but at PT Eka Paksi Sejati there are competency problems caused by employee work placements and employee competencies that are not appropriate. There are many employees whose educational backgrounds and positions do not match, causing problems in the employee's work. Job training is also very important for companies because employees can master and be able to overcome their problems in doing their jobs. And employees can be happy to accept their work even though the educational background is different from the work. Low work discipline at PT Eka Paksi Sejati can occur due to a lack of employee understanding of the existing regulations, giving rise to different perceptions which can also lead to a lack of employee awareness to comply with the applicable regulations in the company, a lack of sense of responsibility towards work. This study aims to determine the effect of competence, training and work discipline on employee performance at PT Eka Paksi Sejati. The data used in this study is primary data obtained by distributing questionnaires to all employees of the company and the results of this test prove that competence (X1), training (X2) and work stress (X3) have a significant simultaneous effect on employee performance. Keywords : Competence, Training, Job Stress, Performance
Pengaruh Kompensasi dan Kepuasan Kerja terhadap Turnover Intetion pada PT. Wahyu Nusantara Indah Putra Surabaya Fikry Ardiansyah Pranata; Sulastri Irbayuni
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.v6i1.4364

Abstract

The problem in this study is still the main priority related to turnover intention. This study aims to determine the effect of compensation and job satisfaction on turnover intention at PT. Wahyu Nusantara Indah Putra Surabaya. The data used is primary data, namely data collected through questionnaires distributed to 47 employees of PT. Wahyu Nusantara Indah Putra Surabaya. The sample used in this study were 47 employees of PT. Wahyu Nusantara Indah Putra Surabaya. This study uses an analytical technique in the form of a Partial Least Square (PLS) model which is a technique to construct a model that can be assumed when there are several factors. The measuring instrument used in this study is the Likert scale. The sampling technique used was saturated sampling technique. Based on the results of research conducted, it shows that the lower the level of compensation received by employees, the higher the turnover intention rate and the lower the level of job satisfaction, the higher the turnover intention. Keywords : Compensation; Job Satisfaction; Turnover Intention

Page 48 of 340 | Total Record : 3395

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