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Journal of Economic, Bussines and Accounting (COSTING)

COSTING
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Published by Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi

ISSN : 25975226 EISSN : 25975234 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Arjuna Subject : -

Articles 3,395 Documents

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Pengaruh Pelatihan dan Penempatan Kerja terhadap Kinerja Pegawai Wisdalia Maya Sari
COSTING : Journal of Economic, Business and Accounting Vol 2 No 1 (2018): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Every organizational system of government agencies in carrying out their activities will always try to achieve results in accordance with the objectives set. These objectives will not be realized without the active role of employees as one component of the organizational system. Employees have the main role in every organizational activity, because employees become planners, actors, and determinants of the realization of organizational system goals. In this case training and work placement. This study aims to find out: The effect of training on employee performance, The effect of employee work placement on employee performance, The effect of training and work placement of employees on the performance of the Lubuklinggau City Education Office. The data processing method is carried out with a saturated sampling approach, which is a sampling method whose entire population is used as a research sample. Data analysis carried out by validity and reliability test, normality test, classic assumption test, simple linear regression test, determination test, F test and T test. Based on the results of the research conducted, it can be concluded that Job Training and Placement significantly influence performance at the Lubuklinggau City Education Office. Keywords: Training, Job Placement, Employee Performance

Implementasi Metode Maqashid Syariah Imam Al Syathibi pada Praktik Perbankan Syariah di Indonesia Lasri Nijal; Putri Apria Ningsih
COSTING : Journal of Economic, Business and Accounting Vol 2 No 2 (2019): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Only with the Maqashid Syari'ah approach that Islamic banking and financial products can develop well and can respond to the progress of business that continues to change rapidly. Imam Al-Syatibi was dubbed the father of Maqashid Sharia because of the results of his work which had systematized Maqashid al-Shari'ah into a new methodology that produced ijtihady jurisprudence or Maqashidy fiqh. In the context of Sharia business practices, the achievement of Maqashids Shariah can be measured through the achievement of goals in the form of individual education or knowledge, creation of justice and achievement of public interests. Sharia banks must ensure fair transactions in all business activities, including products, prices and the time period in the contract and its conditions. Islamic banks must also ensure that all business ventures that are free from negative elements can cause injustice, such as usury (including interest), fraud, corruption, etc. Keywords: Maqashid, Al Syathibi, Islamic Banking

Analisis Kompetensi terhadap Kinerja Pegawai Universitas Hafidzah Nurjannah
COSTING : Journal of Economic, Business and Accounting Vol 2 No 2 (2019): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Performance in carrying out its functions does not stand alone, but is related to work ability and motivation. This study aims to determine how the influence of competencies (knowledge, skills, self-concept and value, and personal characteristics) on the performance of employees of the Islamic University of Riau. The population used in this study were all employees of the Islamic University of Riau, amounting to 130 people, while the sample method used in this study was the census method. After distributing questionnaires to 130 respondents but the questionnaire returned only 60 copies so that the sample in this study were 60 respondents. The results of this study indicate that the t test, namely knowledge, skills, self-concept and value, and personal characteristics have a positive and significant effect partially on the performance of UIR employees. The results of the analysis through the F test show that Knowledge, Skills, Self-concept and value, and Personal Characteristics have a positive and significant effect on the performance of UIR employees. Keywords: Knowledge, Skills, Self-concept and Value, Personal Characteristics, Employee Performance

Evaluasi terhadap Sistem Pengendalian Intern pada Proses Pemberian Kredit Mikro Koperasi Simpan Pinjam (KSP) Jauharatul Maknun
COSTING : Journal of Economic, Business and Accounting Vol 2 No 2 (2019): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Cooperative is a joint business entity engaged in the economy, consisting of those who berekotakan weak voluntarily joined and the equality of rights, is obliged to undertake a business that aims to meet the needs - the integrity of its members. Cooperative Artha Makmur is a keuhangan institution that collects funds from the community in the form of savings and menyerhkannya back in the form of credit. In the implementation of the provision of microcredit, the risk of credit congestion is a problem that is often faced by co-operatives and negatively affect the cooperative one of them inhibit the rate of credit turnover and disrupt the performance of management. Bad credit itself occurs due to too lax lending and internal control system is also still not in accordance with the theory and has not been implemented optimally. Therefore the authors took the initiative to evaluate the internal control system of credit giving to the cooperative Artha Makmur. The evaluation result shows that the system applied in the crediting process has largely fulfilled the elements of internal control, although there are still weaknesses, namely the Internal Control System in the Artha Makmur cooperative has not been evident so that in the fear of loss caused by the weak credit quality. In addition, on the spot implementation is done, not in accordance with the manual procedure of microcredit products. Keywords: Internal Control System, Cooperative, Credit Granting

Kredibilitas dan Kekuatan Selebgram dalam Meningkatkan Minat Beli pada Toko Online di Instagram Muhamad Alvi Irpansyah; Asep M Ramdan; R. Deni Muhammad Danial
COSTING : Journal of Economic, Business and Accounting Vol 2 No 2 (2019): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

One of the strategy that can be use in increasing consumer buying interest is by increasing the attractiveness of advertisements on Instagram, one of them is the endorsement strategy. The study aims to determine about the selebgram credibility and power to increase purchase intention on online store in instagram, as well as to see how much the influence of credibility and power of selebgram to purchase intention partially or simultaneously. The method use in this research is descriptive verificative and quantitative approaches with multiple linear regression as a data analysis technique. Research result obtained show that credibility, power and purchase intentions of online store on instagram in the good category. The magnitude of the effect of credibility and power on purchases intention on instagram by Rachel Vennya after testing simultaneously and partially have a positif and significant influence. It’s amounted to 51,2%, while the remaining 48,8% are influenced by other variables not examined in this research. Keywords: Credibility, Power, Selebgram, Celebrity Endorsement, Purchase Intention

Pengaruh Kualitas Sumber Daya Manusia dan Karakteristik Usaha terhadap Kualitas Laporan Keuangan UKM Kabupaten Lumajang Nur Fadilah
COSTING : Journal of Economic, Business and Accounting Vol 2 No 2 (2019): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Small businesses are the backbone of the Indonesian economy. This research was conducted on Lumajang MSMEs. This study aims to determine the effect of four variables namely leadership education level (X1), accounting knowledge (X2), business size (X3) and length of business (X4) on the quality of financial statements. In this study data was collected by means of observations, interviews and questionnaires on 86 respondents, namely Lumajang MSME actors with purposive sampling technique, which aims to determine respondents' perceptions of each variable. The analysis used includes test data instruments (validity test, and reliability test), multiple linear regression analysis, classical assumption test (normality test, multicollinearity test, heteroscedasticity test), and hypothesis testing (F test, t test, coefficient of determination). From the results of the analysis using regression, it can be seen that the leadership education variable (X1), accounting knowledge (X2), business size (X3) and length of business (X4), all have a positive effect on the quality of financial statements. Keywords : Human Resource Quality, Business Characteristics, Financial Reports

Pengaruh Customer Relationship Management (CRM), Customer Value serta Kepercayaan terhadap Loyalitas Kepuasan Nasabah Imam Fatoni; Nyoman Sockarini
COSTING : Journal of Economic, Business and Accounting Vol 2 No 2 (2019): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Customer satisfaction can be a determining factor in increasing customer purchases of a product and service. This study aims to determine the effect of variable customer relationship management, customer value, trust and customer satisfaction on customer loyalty PT.Adira Finance Jember. The data used in this study is primary data. Data processing method uses path analysis method with the help of SPSS 24 analysis tools.. The results showed that the variable customer relationship management, customer value, trust and customer satisfaction influence the customer loyalty of PT.Adira Finance Jember either directly or indirectly Keywords: CRM, Customer Value, Trust, Customer Satisfaction, Customer Loyalty

Analisis Faktor-Faktor yang Mempengaruhi Minat Pemanfaatan Teknologi Informasi bagi Auditor Dian Puji Puspita Sari; Arief Rahman
COSTING : Journal of Economic, Business and Accounting Vol 2 No 2 (2019): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

The era of modernization nowadays, humans are very dependent on technology. This makes technology become a basic need for everyone. This study aims to analyze the factors that influence the interest in using information technology for auditors in Yogyakarta. Independent variables used include performance expectations, business expectations, social factors, conditions that facilitate and suitability of tasks. Respondents in this study were auditors who used IT in their work. The number of respondents was 106 respondents. The data analysis method used is structural Equation Model (SEM) using Partial Least Square (PLS) software. The results of this study state that performance expectations, business expectations, social factors, facilitating conditions and suitability of tasks have a positive effect on the interest in using information technology for auditors in Yogyakarta. Keywords: Interest, Information Technology, Auditor

Penilaian Penerapan Corporate Governance Menggunakan Model Peratingan CGCG UGM Mentari Dwi Aristi; Supriyadi Supriyadi
COSTING : Journal of Economic, Business and Accounting Vol 2 No 2 (2019): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

The existence of regulations that require the application of GCG and the many benefits that the company has obtained has a good effect. This study aims to assess the quality of corporate governance implementation at PT Bumi Siak Pusako (PT BSP) using CGCG UGM rating model. The CGCG UGM rating model consists of 497 questions which are based on four basic constructs, namely transparency, accountability, responsibility, and fairness. This research uses a research method with a case study approach. Data were collected using questionnaires from the CGCG UGM rating model, interviews, and documentation. The analytical technique used is the analysis technique of CGCG UGM rating model that is divided into 3 stages, namely the determination of scores, calculations of scores, and rating categories. The result of the assessment of corporate governance implementation at PT BSP using CGCG UGM rating model shows that PT BSP is ranked A ++ with a total score of 3748 from a maximum value of 4155, or 90%. The A ++ is second rank in the 16 ranks provided by CGCG UGM, it shows that PT BSP has not been optimal in implementing corporate governance in terms of adopting, implementing, and developing voluntary regulations. Keyword: Corporate Governance, Peratingan Model, CGCG UGM

Analisis Pengaruh Sosialisasi Pajak, Sanksi Pajak dan Kepatuhan Wajib Pajak terhadap Penerimaan Pajak pada Kantor Pelayanan Pajak Madya Medan Benny Rojeston Marnaek Nainggolan; Sakaria Jonathan Putra Pinem
COSTING : Journal of Economic, Business and Accounting Vol 2 No 2 (2019): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Tax revenue is the largest revenue in the State Budget (APBN) in the last decade. This study aims to determine the effect of Service Quality, Knowledge of Taxes, Tax Examination, Tax Counseling and Tax Sanctions on Taxpayer Compliance at Medan Middle Tax Office. This study applies certain criteria in determining samples which are often referred to as Saturated Samples. This study obtained a sample of 122 questionnaires, 30 were used for validity test and 92 for classic assumption test using SPSS test equipment. The data analysis used is multiple linear analysis and hypothesis testing. The results of the analysis obtained are Tax Dissemination and Compliance does not affect the Tax Revenue. Tax Sanctions have an influence on Tax Receipts. Keywords: Socialization, Tax Sanctions, Taxpayer Compliance, Tax Revenue

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