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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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Tinjauan Etika Bisnis Islam Terhadap Jual Beli Pakaian Bekas Dengan Sistem Karungan Di Pasar Panorama Kota Bengkulu Trimal Jummarta Erlan; Badarudin Nurhab; 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.v6i1.4387

Abstract

This study aims to find out how the practice of buying and selling used clothes with the sack system in the panorama market and to find out how Islamic business ethics reviews the buying and selling of used clothes with the sack system in the Panorama market of Bengkulu City. This study uses qualitative research methods with data collection techniques through observation, interviews and documentation. The data analysis technique used is data reduction, data presentation and conclusion drawing. The results of this study indicate that (1)Traders get used clothes from agents in Palembang City with a sack system in the form of a code based on the type of clothing purchased, traders buy used clothes by coming to Palembang but there are also those who buy via telephone and the goods are delivered by the agent. or courier. (2)Judging from the Islamic business ethics of buying and selling used clothes with this sack system, there are still some frauds and ambiguities(gharar) in the object of buying and selling regarding the quality and quantity of the used clothes, and this buying and selling is not in accordance with the principles of business ethics. Islam is unity (Tawhid), balance, truth (Ihsan), responsibility (Responsibility). Keywords: Buying and Selling Used Clothes, Islamic Business Ethics
Pengaruh Lingkungan Kerja Dan Kompensasi Terhadap Loyalitas Karyawan Pada PT. Mahakam Kencana Intan Padi Surabaya Bahtiar Kertiyasa; 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.v6i1.4396

Abstract

According to the researchers' observations, there are problems related to employee loyalty, therefore the purpose of this study is to determine whether the work environment and compensation affect employee loyalty at PT. Mahakam Kencana Intan Padi Surabaya. The research method used is quantitative. The population in this study were all permanent employees at PT. Mahakam Kencana Intan Padi Surabaya as many as 38 employees. The sampling technique used was the saturated sampling method. The data used in this study is primary data, primary data is obtained from distributing questionnaires, while the data analysis technique uses Partial Least Square (PLS) with SmartPLS software. The results of this study indicate that the work environment and compensation have a positive and significant effect on employee loyalty at PT. Mahakam Kencana Diamond Rice Surabaya. This shows that the existence of a good work environment and compensation will create strong employee loyalty to each employee. Keywords : Work Environment, Compensation, Employee Loyalty
Pengaruh Akuntabilitas Dan Profesionalisme Terhadap Kualitas Audit Dengan Due Professional Care Sebagai Variabel Moderasi Bisma Ainun Pradana; Sri Trisnaningsih
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.v6i1.4406

Abstract

The auditor profession is a profession that is trusted by the public so that it requires an attitude of accountability, professionalism, and due professional care in ensuring the quality of the resulting audit. This study aims to measure the relationship provided by accountability and professionalism to audit quality with due professional care as a moderating variable. This study uses a quantitative approach. The sample in this study is auditors who work at Public Accounting Firms in the East Surabaya area. The type of data used in this study is primary data in the form of questionnaires filled out by respondents. The analysis technique used is Partial Least Square (PLS). The results of this study indicate that accountability and professionalism are proven to affect audit quality. Due professional care can moderate the relationship between accountability and audit quality, but cannot moderate the relationship between professionalism and audit quality. Keywords: accountability, professionalism, quality of audit, due profesiional care
Optimalisasi Kesejahteraan Dan Mutasi Dalam Meningkatkan Kinerja Karyawan (Studi Empiris Pada: Karyawan Pt Haleyora Powerindo Area Sukabumi) Rahmat Setyo Wicaksono; Nor Norisanti; Sopyan Saori
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.v6i1.4407

Abstract

Advances in technology and information that are increasing rapidly, have a major impact on the economy, both in the trade, manufacturing, and service industries. This situation causes the competition between companies is getting tougher and companies are required to be able to compete. This makes human resources one of the most important assets in the survival of the company. Companies must be able to maximize the potential of existing human resources to produce optimal performance so that company goals can be achieved. However, there are problems in the study, namely the decline in employee performance which is thought to be caused by welfare and mutations that have not gone well. Researchers used a sample of 75 employees of PT Haleyora Powerindo Sukabumi Area Technical Services Section. The initial data collection was done by using interviews and direct observation. The data analysis technique used is multiple linear regression analysis with the help of Statistical Product and Service Solution (SPSS) software. The results of this study indicate that welfare (X1) partially has a positive and significant effect on employee performance (Y), and mutation (X2) partially also has a positive and significant effect on employee performance (Y). Keywords: Welfare, Transfer, Employee Performance
Analisis Pemahaman Mahasiswa Perbankan Syariah Terhadap Akad Musyarakah Mutanaqishah Janes Kurnia Hadi; Miti Yarmunida; Evan Stiawan
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.v6i1.4412

Abstract

ABSTRACT This study aims to determine the level of understanding of Islamic Banking students class 2018 Faculty of Economics and Islamic Business Fatmawati Sukarno Bengkulu State Islamic University towards the musyarakah mutanaqisah contract. This type of research is field research, using a qualitative approach. This research was conducted in June 2022, at the Faculty of Economics and Islamic Business, UINFAS Bengkulu. Sources of data used are primary data sources obtained directly from students of the Faculty of Economics and Islamic Business who serve as respondents, and secondary data sources come from books, as well as other literature related to research. Data collection techniques used are Observation, Interview, and Documentation. The results of this study are to determine student understanding, researchers are guided by three categories, namely the ability to translate, the ability to interpret, and the ability to extrapolate. Based on these three categories, the level of understanding of the 8th semester students of the Islamic Banking study program at UINFAS Bengkulu about the musyarakah mutanaqisah contract is in a good percentage, many respondents easily translate each question given using their own language based on the material that has been given during lectures. Besides being able to translate, respondents are also able to interpret the material being asked, and are able to extrapolate. Keywords : understanding, sharia banking, musyarakah mutanaqisah
Analisis Pengendalian Biaya Kualitas Dalam Menunjang Efektivitas Produksi Pada PT. Galatta Lestarindo Vin Sen; Sunarji Harahap; Elidawati Elidawati; Thomas Sumarsan Goh
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.v6i1.4413

Abstract

Galatta Lestarindo is a company engaged in the production of Dolomite fertilizer which was established in 1992, where the quality costs incurred by the company have not been able to reduce the level of product damage. The purpose of this research is to analyze quality cost control in supporting the effectiveness of production at PT. Galatta Lestarindo. Analysis of the data used is descriptive analysis. The total population of this study was 340 employees with the sampling technique using the Slovin formula so that from the calculations obtained as many as 184 samples. Data collection techniques are observation, interviews and literature. Based on the results of the quality cost control analysis conducted by the company, it appears that the quality cost control carried out by the company has not met the quality standards set by the company to increase production effectiveness, because the quality costs incurred by the company are greater than the quality standards that have been set. Keywords: Quality Cost Control, Production Effectiveness
Pengaruh Return On Assets (ROA), Net Profit Margin (NPM), Earning Pershare (EPS) Dan Total Assets Turn Over (TATO) Terhadap Return Saham Pada Sektor Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020 Andre Reymon Nirwana; Dicky Jhoansyah; 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.v6i1.4424

Abstract

The purpose of this study was to determine the analysis of Return on Assets, Net Profit Margin, Earning Per-Share, Total Assets Turnover, measure the effect of Return on Assets, Net Profit Margin, Earning Per-Share, and Total Assets Turnover on Stock Return. Researchers used a quantitative approach with descriptive and associative methods. The sample companies in this study amounted to 8 companies. The analytical technique used in this research is descriptive and inferential analysis statistical analysis through linear regression analysis for hypothesis testing. Based on research results obtained, the ROA value of manufacturing companies generally tends to be above the industry standard average, the NPM value of manufacturing companies generally tends to be below the industry standard average, the EPS value of all companies has a positive value. Thus, manufacturing companies during the 2016-2020 period have the advantage of each share, the TATO value of manufacturing companies generally tends to be below the industry standard average, Something positive and insignificant Asset Return effect (ROA), negative and insignificant effect of Net Profit Margin (NPM) on Stock Return, There is a positive and significant effect of Earning Per-Share (EPS) on Stock Return, and there is a negative and insignificant effect of Total Asset Turnover (TATO) on Stock Return . Keyword : Return on Assets, Net Profit Margin, Earning Per-Share, Total Assets Turnover and Stock Return.
Reaksi Pasar Modal Terhadap Peristiwa Pemungutan Suara Dan Pengumuman Hasil Quickcount Pemilihan Presiden Dan Wakil Presiden Republik Indonesia Tahun 2019 Revi Candra; Nasfizar Guspendri; Elfina Yenti
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.v6i1.4525

Abstract

The problem in this study is that the capital market is an economic instrument that is very vulnerable and sensitive to variables outside the company, such as information on economic, political, legal, social, and human rights policy issues, thus making the capital market react to this information, be it a positive reaction or a negative reaction. The motivation for this observation is the impact of political events in the form of capital market reactions through abnormal yield and trading volume activities.Research conducted on an event that occurs (Event Study) uses a quantitative descriptive approach by conducting a comparative study using the paired sample T-test. The capital market did not react to the Voting event and the announcement of the results for the Quick count 2019 presidential and vice presidential elections, because there were no differences in Abnormal Return and Trading Volume Activity before and after these events. The announcement of voting events and results for the 2019 Presidential and Vice Presidential elections in the Republic of Indonesia did not affect the stock index and stock trading volume of the Indonesia Stock Exchange. Keywords : Election of President and Vice President, quick count, Abnormal Return, Trading Volume Activity
Pengaruh Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility (CSR) Perusahaan High Profile Nofrivul Nofrivul; Yeni Melia; Ade Novelino
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.v6i1.4528

Abstract

This study aims to examine the effect of profitability on disclosure of Corporate Social Responsibility (CSR). The research method used is quantitative research with secondary data documentation in the form of financial reports or accountability reports published by the company for the period 2016-2018. With a total sample of 24 High Profile companies listed on the IDX. The statistical analysis used was a simple linear regression analysis that was preceded by a normality and linearity test as a prerequisite for the regression test and then tested for the significance of the regression coefficient (t-test) and the correlation test. The results of the hypothesis test are profitability affects the disclosure of Corporate Social Responsibility (CSR). Keywords : Profitability, Corporate Social Responsibility, ROA, Global Reporting Initiative Index
Pengaruh Integrated Reporting Terhadap Firm Value Di 5 Negara Asean Devina Gunawan; Toto Rusmanto
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.v6i1.4575

Abstract

This study aims to determine the effect of integrated reporting disclosure on firm value in 5 Asean countries. This research is a quantitative research using secondary data in the form of integrated reporting. This study uses 1 independent variable, namely integrated reporting which is measured using a dummy variable, 1 dependent variable, namely firm value which is measured using Tobins'q and 4 control variables, namely return on assets, return on equity, firm size, and debt to total asset ratio. . The sample used is 30 companies in 5 Asean countries. The results of this study indicate that integrated reporting has a positive effect on firm value, and control variables that affect firm value, namely return on equity and firm size, in addition to 2 other control variables, namely return on assets and debt to total asset ratio have no effect on firm value. The results of this study indicate that the disclosure of integrated reporting increases firm value in 5 Asean countries. Keywords : Integrated Reporting, Firm Value, ASEAN

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