cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
ipm2kpecosting@gmail.com
Phone
-
Journal Mail Official
ipm2kpecosting@gmail.com
Editorial Address
Jl.Gunung Sari Kel.Karya Bakti. Kec.Lubuklinggau Timur II Kota Lubuklinggau Sumatera Selatan
Location
Unknown,
Unknown
INDONESIA
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
 48   49   50   51   52 
Peran BUMDES Terhadap Peningkatan Perekonomian Masyarakat Di Desa Kota Prabumulih Amandin Amandin; Yelli Aswariningsih
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.v6i1.4590

Abstract

Tujuan penelitian ini yakni untuk mengetahui kebijakan pengentasan kemiskinan melalui Dana Desa dan penguatan otonomi Desa di Kota Prabumulih. Adapun penelitian ini dilakukan di desa Jungai, Sinar Rambang, Rambang Senuling, Karangan, Talang Batu, Kemang Tanduk. Penelitian ini bertujuan untuk mengetahui peran BUMDES Terhadap Peningkatan Perekonomian Masyarakat Yang Ada Di Desa Kota Prabumulih. Penelitian ini termasuk penelitian deskriptif yaitu untuk mengetahui nilai masing-masing variabel, baik satu variabel atau lebih sifatnya independen untuk mendapatkan gambaran tentang variabel-variabel tersebut. Data yang digunakan dalam penelitian ini yatiu data primer dan sekunder, sedangkan metode pengumpulan data dalam penelitian ini adalah obeservasi, dokumentasi dan wawancara. Teknik analisis yang digunakan adalah analisis kualitatif. Metode dalam penelitian ini adalah metode kualitatif yakni menggunakan Focus Group Disussion (FGD), wawancara dengan pihak-pihak yang berhubungan dengan masalah pengentasan kemiskinan (pejabat Badan Permusyawaratan Desa, Kepala Desa, Bendahara Desa, Sekretaris Desa, Kaur Perencanaan, Kaur Umum, Kaur Kauangan, Kaur Pemerintah, Kaur Kesejahteraan Rakyat, Kaur Pembangunan, tokohmasyarakat. Selanjutnya jumlah penduduk miskin yang ada di Kota Prabumulih masih tinggi yakni data BPS sejumlah 43.464 jiwa. Hasil analisis menunjukkan bahwa peran bumdes di Kota Prabumulih sudah berjalan, seperti menjalankan sebuah usaha perkrediatan mikro, menjalankan jasa persewaan, menjalankan agribisnis pertenakan sapi dan dari keseluruhan tersebut dapat meningkatkan perekonomian desa, hanya kinerja dari bumdes tersebut belum maksimal yaitu pengembangan usaha dan menciptakan lapangan pekerjaan yang luas bagi masyarakat dan meningkatkan pendapatan asli kota sesuai yang diharapkan. Kata Kunci: Pengelolaan Badan Usaha Milik Desa (BUMDes), Peningkatan Perekonomian
Loyalitas Dan Kepuasan Konsumen Terhadap Kualitas Produk Suatu Merek Barang Tirta Mulyadi; Pandu Adi Cakranegara; Srifatmawati Ahmad; Muhammad Azizi; Kelemens Mere
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.v6i1.4598

Abstract

The quality of an item able to have a positive impact on increased the selling value of an item or product. The product will be sold if consumers are satisfied with the goods purchased so that they are more loyal in spended their money to get the desired item. The purpose of this study was to determine the effect on product quality of an item and the brand of an item on consumer satisfaction and consumer loyalty. The method used in this research is a qualitative method in the form of a literature study in the field of marketing management of a product. The method of wroted scientific articles is by used qualitative methods and literature studies or Library Research. The product quality of an item affects consumer satisfaction, the brand image of an item affects consumer satisfaction, the brand image of an item affects consumer satisfaction, the quality of an item affects consumer loyalty, the brand of an item affects consumer loyalty, and consumer satisfaction affects consumer loyalty. Keywords : Consumer Satisfaction, Consumer Loyalty, Product Quality, Product Brand Image.
Analisis Peran Likuiditas, NPL, Diversifikasi Dan Size Terhadap Profitabilitas Perusahaan Perbankan Yang Terdaftar Di BEI Irwan Moridu; Windy Johan; Pandu Adi Cakranegara; Nur Widyawati; Rihfenti Ernayani
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.v6i1.4603

Abstract

The aim of this study is to determine the effect of diversification, liquidity, size, and NPL on profitability in IDX listedbanking companies from 2018 to 2020. Secondary data is used and collected from the IDX websites. This researchimplemented purposive sampling (as technique sampling) and obtains 20 banks that fulfill the requirements from 46listed banks in IDX. The data were analyzed by using panel regression with Eviews 9. The results of this research aresize and NPL have effect on profitability while diversification and liquidity have no effect on profitability of bankingcompany. Keywords: diversification, liquidity, size, NPL, profitability
Pengaruh Profitabilitas, Deviden Payout Ratio, Struktur Modal Dan Cash Holding Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sektor Konsumsi Di Bursa Efek Indonesia (BEI) Nina Purnasari; Jimmy Rinaldo; Jessica Jessica; Carlina Harianto
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.v6i1.4604

Abstract

In the all-digital era, it is very easy for people to participate in transactions in the capital market. Many people judge a company based on the high / low value of a company's shares. This research has a purpose as to examine the impact of profitability, dividend payout ratio, capital structure, & cash holding on the increase/decrease in company value. In this research that we made, we agreed to use quantitative research methods, the method is to collect numerical data (quantitative) and analyzed statistically, in this case we use the SPSS application. The data we use in this research is secondary data which is obtained through the Indonesia Stock Exchange (IDX) website or www.idx.co.id. The total cooperate that we researched are 12 consumer sector manufacturing companies. The period/year of the financial statements studied is 2017-2020 (4 years) as the total data is 48 data. The results of the research show that the value of X (Profitability, Dividend Payout Ratio, Capital Structure, and Cash Holding) has a significant impact on the value of Y (Company Value). Meanwhile, simultaneously, it shows that the value of X (Profitability, Dividend Payout Ratio, Capital Structure, and Cash Holding) has an insignificant positive/negative impact on Y (Company Value). Keywords : Profitability, Dividend payout ratio, Capital structure, Cash holding
Implementasi Sistem E-Procurement Dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Pengadaan Barang Dan Jasa Di Kabupaten Jombang Cinita Ayu Puspa Dewi; Rida Perwita Sari
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.v6i1.4608

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh sistem e-procurement dan sistem pengendalian internal terhadap pencegahan fraud pengadaan barang dan jasa. Penelitian kali ini menggunakan penelitian kuantitatif. bertujuan untuk mempermudah pelaksanaan pengadaan barang dan jasa, dan memberikan laporan pengadaan barang dan jasa secara transparan sehingga meminimalkan praktik fraud di pengadaan barang dan jasa. Populasi penelitian ini yaitu Organisasi Perangkat Daerah Kabupaten Jombang dengan menggunakan 65 responden dari staff pengadaan barang dan jasa. Teknik pengujian data dalam penelitian ini menggunakan software WrapPLS 7.0. Hasil dari penelitian ini menunjukkan bahwa sistem e-procurement berpengaruh signifikan terhadap pencegahan fraud pengadaan barang dan jasa dengan nilai p-value 0,014. Begitu juga dengan sistem pengendalian internal berpengaruh signifikan terhadap pencegahan fraud pengadaan barang dan jasa dengan nilai p-value <0,001. Hal ini menunjukkan sistem pengadaan barang dan jasa di Kabupaten Jombang telah berjalan dengan baik. Kata Kunci: fraud, sistem e-procurement, sistem pengendalian internal, pengadaan barang dan jasa
Pengaruh Kualitas Auditor, Audit Tenure, Umur Perusahaan Dan Reputasi Kap Terhadap Ketepatan Waktu Publikasi Pada Perusahaan Manufaktur Sektor Pangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020 Vicky Angelia; Angeline Carolina; Cynthia Cynthia; Arie Pratania
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.v6i1.4615

Abstract

This study aims to determine and analyze the effect of auditor quality, audit tenure, company age and KAP reputation on the timeliness of publication in food sector manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2020. The research approach used is a quantitative approach. The sampling method is purposive sampling, a sample of 17 food manufacturing companies listed on the Indonesia Stock Exchange multiplied by 3 years in the study period. The results of the study using multiple linear regression show that auditor quality, audit tenure, company age and KAP reputation have a significant simultaneous effect on the timeliness of publications in food sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Auditor quality has a significant partial effect on the timeliness of publications in food sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Audit tenure has a significant partial effect on the timeliness of publications in food sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Company age does not partially affect the timeliness of publications in food sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. KAP reputation does not partially affect the timeliness of publications in food sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Keywords: auditor quality, audit tenure, company age, KAP reputation and timeliness of publication.
Analisis Pengaruh Moderasi Dana Pihak Ketiga Dalam Hubungan Antara Net Interest Margin Dan Intelectual Capital Terhadap Kinerja Keuangan Sektor Perbankan Sri Anjarwati; Irwan Moridu; Pandu Adi Cakranegara; Widyatmoko Widyatmoko; Erna Erna
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.v6i1.4637

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh intellectual capital dan net interest margin terhadap kinerja keuangan yang dimoderasi oleh pertumbuhan dana pihak ketiga. Intellectual capital diukur dengan metode Value Added Intellectual Capital (VAICTM), net interest margin diukur dengan rasio perbandingan pendapatan bunga dengan aktiva produktif, dan kinerja keuangan diukur dengan Return on equity (ROE). Menggunakan populasi perusahaan perbankan yang terdaftar di BEI pada tahun 2016-2020. Teknik yang digunakan dalam menentukan sampel adalah purposive sampling dengan jumlah 200 observasi pada perusahaan perbankan.Teknik analisis yang digunakan dalam penelitian ini adalah Moderate Regression Analysis (MRA). Hipotesis diterima apabila nilai probabilitas nya 0.10. Hasil penelitian ini menunjukkan bahwa: (1) intellectual capital tidak berpengaruh terhadap kinerja keuangan, (2) net interest margin tidak berpengaruh terhadap kinerja keuangan, (3) pertumbuhan dana pihak ketiga memperkuat pengaruh intellectual capital terhadap kinerja keuangan, (4) pertumbuhan dana pihak ketiga tidak memoderasi pengaruh net interest margin terhadap kinerja keuangan.
Analisis Peran Komunikasi Internal Dan Disiplin Kerja Terhadap Kinerja Karyawan Perusahaan Distributor Plastik Nasional M. Yusuf Alfian Rendra Anggoro KR; Hendy Tannady; Sukma Irdiana; Ferdy Leuhery; Burhanuddin Burhanuddin
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.v6i1.4639

Abstract

This study describes the influence of Work Discipline and Internal Communication and its effect on Employee WorkPerformance. The object of this research is PT Dwi Indah. This study discusses the theory of Work Discipline andInternal Communication. This study uses a quantitative method through a questionnaire survey which was distributeddirectly to 70 respondents which was then processed using SPSS version 20.0 with the sampling method being non-probability sampling. The results of the hypothesis test (t test) that work discipline has a significant effect on workperformance with a t count of 2,153 and a table of 1,996. Internal communication has a significant effect on workperformance with t count of 3.398 T table 1.996 with a coefficient of determination 41.7%. Work Discipline and InternalCommunication have a significant and simultaneous effect on employee work performance. The implications of thisresearch can provide an understanding for the management to pay attention to Work Discipline and good internalcommunication, especially at PT Dwi Indah. Keywords: Work Discipline, Communication, Performance
Analisis Peran Kompensasi Kerja Dan Pelatihan Kerja Terhadap Kinerja Karyawan Foodpedia Group Teguh Setiawan Wibowo; Hendy Tannady; Dila Erlianti; Rudi Setiadi; Suparman Suparman
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.v6i1.4640

Abstract

This study aims to determine the effect of job training and job compensation on the performance of FoodpediaGroup Jakarta employees. The population in this study were all employees of the Foodpedia Group Jakarta outlet asmany as 100 employees with the measuring instrument used was a questionnaire distributed via google form. Theresearch method used is a quantitative method where data collection is carried out by multiple linear regression analysisand uses the F test and T test. The results of the hypothesis in this study are; that job training has a significant effecton employee performance, that work compensation has a significant effect on employee performance, while the resultsof the f test of both variables have a simultaneous effect. Keywords: Job Training, Job Compensation, Job Performance
Pengaruh Debt To Equity Ratio, Return On Equity, Current Ratio, Total Aset Turnover Pada Perusahaan Subsector Food And Beverages Yang Terdaftar Di BEI Siti Aisyah Nasution; Jelvi Jelvi; Wulandari Wijaya; Lydia Lotan Sephira; Leonita Manurung
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.v6i1.4641

Abstract

This study aims to analyze the effect of debt to equity ratio, return on equity, current ratio, and total asset turnover on stock prices in the Food and Beverages Subsector Listed on the IDX for the 2017-2020 period. This study uses a quantitative descriptive method. The population of this study is a total of 27 companies and obtained a sample of 19 companies with purposive sampling technique. The analysis technique used was multiple linear regression analysis. The results show that partially, total asset turnover has an influence on stock prices while other variables have no effect on stock prices. The value of the coefficient of determination shows 0.594, which means that 59.4% of the stock price can be explained by independent variables and the remaining 40.6% is explained by other factors but not examined in this study. The conclusion of this study is that only total asset turnover has an effect on stock prices in the food and beverages subsector on the IDX for the 2017-2020 period. Keywords : Debt to Equity Ratio, Return on Equity, Current Ratio, Total Aset Turn Over, Stock Prices

Page 50 of 340 | Total Record : 3395

 48   49   50   51   52 

Filter by Year

2017 2025


Reset
Filter By Issues
All Issue Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 1 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol. 7 No. 5 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 2 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol. 7 No. 1 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol. 6 No. 2 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting Vol. 5 No. 2 (2022): COSTING : Journal of Economic, Bussines and Accounting Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): COSTING : Journal of Economic, Bussines and Accounting Vol 2 No 2 (2019): COSTING : Journal of Economic, Bussines and Accounting Vol 2 No 1 (2018): COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 2 (2018): COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 1 (2017): COSTING : Journal of Economic, Bussines and Accounting More Issue