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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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Faktor-Faktor Yang Mempengaruhi Auditor Switching Pada Perusahaan Trade and Services Yang Terdaftar di BEI 2017-2021 Rona Chyta Silalahi; Valentine Siagian
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.v6i1.4657

Abstract

The independence of an external auditor can be maintained by continuously changing auditors in accordance with applicable government regulations. This study aims to test the CEO turnover, audit committee characteristics, financial distress, KAP reputation, audit opinion and audit delay on auditor switching. This study uses secondary data on trade and services companies listed on the Indonesia Stock Exchange in 2017-2021. This study used a purposive sampling technique which resulted in 335 sample observations from 67 total companies in accordance with the provisions made by the author. Hypothesis testing in this study used logistic regression. The data has been processed using SPSS version 23 and shows the results that CEO turnover has a significant effect on auditor switching and the characteristics of the audit committee, financial distress, KAP reputation, audit opinion and audit delay have no significant effect on auditor switching. Keywords: CEO Turnover, Audit Committee Characteristics, Financial Distress, KAP Reputation, Audit Opinions, Audit Delay
Determinan Manajemen Laba Dengan Moderasi Komite Audit (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2018-2020) Jennifer Chua; Wendy Tania Ruandi; Fery Fery; Anwar R Pangaribuan; Jenny Zain
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.v6i1.4683

Abstract

The purpose of this study is to see the effect of leverage, size and audit quality on earnings management by moderating the audit committee in manufacturing companies listed on the Stock Exchange, both partially and simultaneously. Profit administration is the impact of using pools in financial planning. The use of the collection premise in the setting of budget articulation does not indicate the possibility that this miracle of profit administration can occur in publicly traded companies around the world, both in the capital markets of developing countries and in the capital markets of countries. develop. The population of this study is a manufacturing company on the IDX for the 2018-2020 period, which is 177 companies and the sample uses a total of 204 units of analysis. The research method applies multiple linear regression analysis techniques. The results of the study mean that leverage and audit quality partially affect earnings management. Size partially has no effect on profit management. The audit committee can strengthen the correlation between leverage and profit management. The audit committee can strengthen the correlation between size and profit management. The audit committee could not strengthen the correlation between audit quality and earnings management. Keywords : Leverage, Size, Audit Quality, Earnings Management, Audit Committee
Pengaruh Literasi Keuangan Terhadap Manajemen Keuangan UMKM Di Kecamatan Trenggalek Krissantina Eferyn; Gandung Satriyono; Andy Chandra P; Mayciella So Sielva; Gebrella Denakrisnada
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.v6i1.4812

Abstract

Literasi keuangan merupakan salah satu faktor yang mempengaruhi pengelolaan keuangan UMKM. Literasi keuanganmencakup kemampuan untuk membedakan antara keputusan keuangan, mendiskusikan uang dan masalah keuangan tanpaketidaknyamanan, merencanakan masa depan, dan menanggapi secara kompeten peristiwa kehidupan yangmempengaruhi keputusan keuangan sehari-hari, termasuk peristiwa ekonomi secara umum. Tujuan penelitian ini adalahuntuk mengetahui dampak literasi keuangan terhadap pengelolaan keuangan UMKM di wilayah Trenggalek. Penelitianini merupakan penelitian deskriptif kuantitatif. Total populasi penelitian ini terdiri dari 66 UKM yang diwawancarailengkap. Metode survei adalah kuesioner. Dan dianalisis dengan teknik regresi linier sederhana. Hasil penelitianmenunjukkan bahwa terdapat pengaruh yang signifikan antara literasi keuangan dengan pengelolaan keuangan UMKM diKabupaten Trenggalek. Koefisien t menunjukkan bahwa nilai thitung variabel literasi keuangan (X) sebesar 2,473, lebihkecil dari nilai t-tabel pada taraf signifikan ±1,998 pada Sig. Tabel di atas (signifikansi) menunjukkan bahwa jumlahvariabel literasi keuangan (X) di atas 0,05 signifikan. Kata Kunci: UMKM, literasi keuangan, manajemen keuangan.
Peran Service Quality dan Relationship Marketing terhadap Loyalitas Nasabah dengan Kepuasan Nasabah sebagai Variabel Intervening Afdhilah Rahmah Rini; Irmayanti Hasan
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.v6i1.4984

Abstract

The purpose of this study was to determine the role of service quality and relationship marketing on customer loyalty and customer satisfaction as an intervening variable at BMT Mandirir Sejahtera, Kranji Paciran Lamongan Branch. With a quantitative approach. Testing this hypothesis uses the Smart PLS test tool. The data in this study by distributing questionnaires to customers of BMT Mandiri Sejahtera Kranji Paciran Lamongan Branch. The results showed that there was an influence between service quality on customer satisfaction, relationship marketing had an effect on customer satisfaction, service quality had an effect on customer loyalty, relationship marketing had an effect on customer loyalty, customer satisfaction had an influence on customer loyalty, service quality had an influence on customer loyalty mediated by customer satisfaction, relationship marketing has an influence on customer loyalty which is mediated by customer satisfaction at BMT Mandiri Sejahtera Kranji Paciran Lamongan Branch. Keywords : Service Quality, Relationship Marketing, Customer Loyalty, Customer Satisfaction
Pengaruh Belanja Modal Dan Pendapatan Asli Daerah Terhadap Pertumbuhan Ekonomi Di Provinsi Lampung Citra Etika; Rachmania Rachmania; Meti Elisa Pitri
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.v6i1.4991

Abstract

Penelitian ini mempunyai tujuan untuk mengetahui pengaruh belanja modal dan pendapatan asli daerah terhadap pertumbuhan ekonomi. Belanja modal dan pendapatan asli daerah sebagai variabel independen. Pertumbuhan ekonomi sebagai variabel dependen. Jenis penelitian ini adalah kuantitatif dengan menggunakan data sekunder yaitu data yang telah disajikan Badan Pusat Statistik (BPS) Provinsi Lampung periode 2011-2021. Sampel dalam penelitian ini adalah purposive sampling, dengan kriteria tahun pemilihan sampel tahun 2011-2021 atau selama 11 tahun, memilih data belanja modal, pendapatan asli daerah dan pertumbuhan ekonomi yang diterbitkan oleh Badan Pusat Statistik (BPS) Provinsi Lampung. Alat analisis yang digunakan dalam penelitian ini SPSS versi 21. Penelitian ini memperoleh hasil yangmenyatakan bahwa Belanja modal berpengaruh positif terhadap pertumbuhan ekonomi. Pendapatan asli daerah berpengaruh negatif terhadap pertumbuhan ekonomi. Belanja modal dan pendapatan asli daerah secara simultan berpengaruh terhadap pertumbuhan ekonomi. Kata Kunci : Belanja Modal, Pendapatan Asli Daerah, Pertumbuhan Ekonomi
Analisis Perbedaan Abnormal Return Saham Dan Trading Volume Activity Sebelum Dan Sesudah Stock Split Pada Perusahaan Yang Terdaftar Di BEI Sintya Maharani; Nurjanti Takarini
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.v6i1.5025

Abstract

The purpose of this study was to analyze differences in changes in abnormal stock returns (AR) and trading volume activity (TVA) pre-stock split and post-stock split. It is a quantitative research with a window period of 11 days (event study) consisting of 5 days pre-stock split and 5 days post-stock split. Using the analysis technique Paired sample t-testfor the AR variable and the Wilcoxon signed rank test for the TVA variable. The number of research samples as many as 18 companies listed on the IDX that have carried out stock splits from 2019 to 2021. This study shows that there are differences before and after the stock split on abnormal returns, but there is no difference in trading volume activity both before and after stock splits. Keywords : Abnormal Returns, Stock Splits, Trading Volume Activity
Perusahaan (Study Kasus Pada Koperasi Usaha Maju Analisis Arus Kas Dalam Menentukan Tingkat Likuiditas Bersama) Irna Nopiana; Wiwi Warsiati
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.v6i1.4197

Abstract

The objek of this research is cash flow to the current ratio of the at koperasi usaha maju berasam the research method used is a quantitative method in the form of quantitative (amount),and is presented systematically.In this study there are two cariables,name cash flow (independent)Current ratio (dependent).the metode of analysis used in this study is the test of the correlation coefficient of determination and the regression equation.Base on the results of the test using SPSS,the results are aimed at knowing and studying the effect of cash flow variables on current ration,koperasi maju Bersama company for the period of 2017 -2020 the data use is secondary data in the form of annual data taken from annual reports.From the research,it is concluded that cash flow has an influence on the current ratio.where the coeffient of determination of cash flow,whit a current ratio of 0.996, this show the amount of contribution between cash flow,with a current ratio of 99.1% in addition,the level of significance between cash flow and the current ratio of 0.004<0.0050 Ho is reject,which means that ther is significant influence significantly.simultaneously cash flow to current ratio Keywords : Cash Flow Current ratio
Perancangan Sistem Informasi Akuntasi Penentuan Harga Pokok Produksi Dengan Metode Full Costing Berbasis Desktop Di PT. Kentang Hollando Sejahtera Faizar Kurniawan; Resmi Ranti Rosalina
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): 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.v6i2.4664

Abstract

The research objective is to design an accounting information system for determining the cost of production at PT. Hollando Sejahtera potatoes and to be implemented according to the company's needs. The design of the accounting information system uses the full costing method and the method of gathering information and supporting data during this research using observation, interviews and literature studies. Software for information system development uses Microsoft Visual Basic and for databases uses MySQL. System development in this study uses the Waterfall method. The documents used are the use of materials, labor, and overhead during the production process. The data processing stage is presented in data tables and their relations in the form of an ERD. The data processing stage is presented in a flowchart and program interface design. The input design consists of raw material transactions, supporting material transactions, labor cost transactions, overhead cost transactions, harvest data. The output designs are inventory reports, HPP reports, general journal reports and harvest reports. The result of this research is to replace an existing system which is still simple and inaccurate in determining production HPP, and the results of implementing this system are able to assist in recording, controlling and reporting from the production team to company management making it easier for company management to make decisions and policies for the next production process. Keywords: Accounting Information System, HPP, Full Costing
Persepsi Auditee Terhadap Peran Internal Audit Sebagai Divisi Baru Dalam Upaya Mewujudkan Good University Governance (Studi Kasus PtS XYZ Di Semarang) Lisa Dwi Herawati; Theresia Dwi Hastuti
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): 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.v6i2.4665

Abstract

This study aims to determine the auditee's perception of the role of internal audit at PTS XZY in Semarang as a new division. The results of this study can be used as evaluation material in increasing the role of internal audit in a university. This study uses a qualitative research method with a case study approach. The data collection methods used in this research are interviews, observation and documentation. The result of this study is that the auditee's perception of Internal Audit at PTS XYZ as a new division has a positive impact on financial governance in the Unit, Bureau, or faculty, although there are still activities that have not been implemented. This is supported by the statement of 75% of respondents who think that the role of internal audit at PTS XYZ is as consulting because it is able to provide recommendations to auditees on audit findings, although there are 25% of respondents who think that internal audit is currently unable to provide solutions and only tends to blame just. Keywords : Auditee's Perception, Internal Audit Role
Pengaruh Nilai Ekspor, Impor, Nilai Tukar Rupiah, Dan Tingkat Inflasi Terhadap Utang Luar Negeri Pasca Era Reformasi Dini Yuniarti; Rifki Khoirudin
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): 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.v6i2.4731

Abstract

Before Indonesia entered the reform era, Indonesia was in the New Order system, which many people considered the system in this era to be too authoritarian. This study aims to determine the effect of the value of exports, imports, the rupiah exchange rate and the inflation rate on foreign debt after the reform era. This type of research uses quantitative methods which are methods that use mathematical models, calculations, statistics and tables. This study uses Indonesia as the object of research using data from 1998 to 2021. Data is collected quarterly or every three months of the year taken from various sources, namely the Central Bureau of Statistics (BPS) and Bank Indonesia. The research method uses the Multiple Linear Regression method. The results of the study simultaneously, all of the independent variables X1 (exports), X2 (imports), X3 (exchange rates) and X4 (inflation) have the same or simultaneous and significant effect on variable Y (foreign debt) with a calculated F value ( 4.97) > F table (2.30) and significance (0.0011) < 0.05. All independent variables are also able to explain the model by 17.9%, as shown by the R-Squared value of 0.1794. Partially, variables X1 (exports), X2 (imports), X3 (exchange rates) and X4 (inflation) have no effect on variable Y (foreign debt) in Indonesia after the reform era. Keywords: Export, Import, Inflation, Exchange Rate, Foreign Debt

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