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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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ANALISIS LAPORAN KEUANGAN SEBAGAI DASAR DALAM PENILAIAN KINERJA KEUANGAN SPBU SAYATI 34-40251 Mira Anggraena; Meri Anggraeni; 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.v6i2.4752

Abstract

The purpose of thus study is to identify changes in the company's financial condition and operating performance over several periods, provide management insights and projections regarding the growth and decline of the company's financial condition in the future. This research method uses descriptive quantitative method. Four significant figures are used when analyzing the financial statements of the Sayati gas station 34-40251: liquidity ratio, solvency ratio, profitability ratio and activity ratio. Based on our research and analysis of the financial statements for the period 2017 to 2020, the financial performance of the Sayati 34-40251 gas station is liquid and stable because it can fulfill all its obligations, can earn income from all its activities, can use company resources efficiently despite a decline in financial performance. in 2020 due to the spread of Covid 19, but this did not have a negative impact on business operations. Keywords : Ratio Liquidity, Ratio Solvability, Ratio Profitabilitas, Ratio Activity, Financial Report
Pengaruh Financial Distress, Leverage Dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Food And Beverages Yang Terdaftar Di BEI Tahun 2015 - 2020 Variska Juanda
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.v6i2.4814

Abstract

The target of this study is to evaluate the simultaneous and partial influence of Financial Distress, Leverage, and Firm Size to Tax Avoidance. The data of the research contains of quantitative research using secondary data of annual company financial statements. The population of this research is focused on food and beverages company listed in Indonesia Stock Exchange from 2015- 2020. The population of food and beverages companies are 30 in total, 14 of them are qualified. 63 data from 14 companies are taken as the samples of the research. This research involves multiple linear regression analysis to analyze the simultaneous and partial influence of each variable. The result of this research shows that financial distress and leverage variable have significant influence to tax avoidance partially. Whilst firm size has no influence to tax avoidance. On the other hand, financial distress, leverage and firm size have a significant influence to tax avoidance. Keywords : Financial Distress, Leverage, Firm Size, Tax Avoidance
Perancangan Sistem Informasi Penjualan Busana Muslim Berbasis Web di PT Megah Madani Santika Rahayu; M. Masnaya
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.v6i2.4825

Abstract

ABSTRACT PT Megah Madani wrong one companies engaged in the sales industry _ fashion muslim.activities polling transaction sales at PT Megah Madani still conducted manually so that transaction sale and proof transaction online sales are often missed because deposit proof transaction conducted through message Whattsap , inside To do reporting not yet conducted by automatic so data is lacking accurate . To use resolve problems the writer designing something system information sales that can optimizing activity transaction sales the with using web media. design made _ use language PHP (PHP: Hypertext Preprocessor) programming and using the MYMSQL (My Structured Query Language) data base as data storage media , and planning system with use waterfall method . So that sales system design this could make it easy PT Megah employees Madani in polling transaction sale because it was designed simple and can be understood by employee , application system this web based also could make it easy employee in To do every transaction sale good input data or edit data, in To do checking transaction and proof transaction sales , and checking report sales . So that could minimize possible error _ occur in activity company. Keywords : Sales, Web, PHP, MYSQL, sistem information
Literature Review: Penerapan Sistem Job Satisfaction dan Job Rotation pada Karyawan Perusahaan Sutrisno Sutrisno; Ferdy Leuhery; Andi Tenry Sose; Antje Tuasela; Darmawati manda
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.v6i2.4868

Abstract

Job rotation policy is a strategy for developing employee skills by the company to improve employee performance, and this can provide refreshment and a sense of a new atmosphere for employees. So that it can provide job satisfaction or satisfaction to employees. The method in this research is a literature study by reviewing some of the results of previous research which originates from national and international articles. The research results were analyzed and used as material for discussion to determine answers to problems regarding the relationship between job rotation policies and job satisfaction which can have an impact on employee performance. All ideas from each study provide information about the methodologically desirable theory of the study being analyzed. The results of the literature review show that the job rotation policy implemented by the company has a good impact on employee job satisfaction, so it is good for improving employee performance. Keywords: Job Rotation, Job Satisfaction, Company Employees
Literature Review: Mitigasi Resiko dan Prosedur Penyelamatan pada Sistem Perkreditan Rakyat Sutrisno Sutrisno; Ludia Panggalo; Muhammad Asir; Muhammad Yusuf; Pandu Adi Cakranegara
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.v6i2.4879

Abstract

Distribution of People's Business Credit is influenced by government regulations for the Bank and is expected to reduce the level of credit risk in Non-Performing Loans. So that many cause problems in the form of bad credit. Banks that provide KUR services are required to carry out risk management. The financing risk faced by Islamic banking is one of the risks that needs to be managed properly due to internal errors. The method in this research is a literature study by reviewing some of the results of previous research which originates from national and international articles. The research results were analyzed and used as material for discussion to determine answers to problems regarding the relationship between risk mitigation and rescue procedures in the people's credit system. All ideas from each study provide information about the methodologically desirable theory of the study being analyzed. The results of the literature review show that proper handling is needed by loan managers such as banks or cooperatives in overcoming various problems in the procurement of people's credit, namely KUR. One that is done is risk mitigation and rescue procedures to avoid losses to the manager. Keywords: Risk Mitigation, Rescue Procedures, People's Credit, Banking.
Literature Review: Prospek Peningkatan Suku Bunga terhadap Nilai Perusahaan dan Return Saham Rihfenti Ernayani; Muhammad Imam Asnawi; Natalia Reyne Lumentah; Irwan Moridu; Winda Lestari
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.v6i2.4906

Abstract

The existence of the capital market in Indonesia has an important role in economic development. There are important factors that investors pay attention to, namely the condition of interest rates and stock returns, and these affect the value of the company. The research method is in the form of a literature study by reviewing various related studies recorded in Mendeley references and Google Schoolars both nationally and internationally. The results of this study were analyzed and used as material for discussion to determine answers to problems regarding the relationship between risk mitigation and rescue procedures in the people's credit system. All ideas from each study provide information about the methodologically desirable theory of the study being analyzed. The results explain that there is a positive relationship between interest rates and stock returns on firm value and it can influence investors to buy shares in the company. Keywords: Firm Value, Stock Returns, Interest Rate
Literature Review: Diferensiasi Efek Current Ratio dan Profitability Ratio pada Harga Saham Perusahaan Andi Hidayatul Fadlilah; Daniel Nemba Dambe; Pandu Adi Cakranegara; Deva Djohan; Irwan Moridu
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.v6i2.4920

Abstract

Financial ratios are useful for predicting a company's financial difficulties, operating results, current and future financial condition of the company, as well as a guide for investors regarding past and future performance. The current ratio and profitability ratio in the form of Return of Assets are the ratios used in the company's financial statements. The results of this report serve as a guide for investors in assessing the company so that it influences the company's stock price. The method used is a literature study by reviewing various related studies recorded in Mendeley references and Google Schoolars both nationally and internationally. The results of this study were analyzed, and used as material for discussion to determine answers to problems regarding the relationship between the current ratio and profitability ratio on the company's stock price that struggles with firm value. All ideas from each study provide information about the methodologically desirable theory of the study being analyzed. The results explain that there is a relationship between the current ratio on stock prices and return on assets can be used as a basis for determining the level of company profitability. Therefore, it is affected by the positive and significant influence between the current ratio and the profitability ratio on stock prices. Keywords: Current Ratio, Return of Assets, Profitability Ratio, Stock Price
Pengaruh Kualitas Laporan Keuangan, Peranan Sistem Informasi Akuntansi, Sistem Pengendalian Internal Dan Efisiensi Tenaga Kerja Terhadap Kinerja ManajerialnKencana Luis Andreas; Sunarji Harahap; Elidawati Elidawati; Thomas Sumarsan Goh
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.v6i2.4260

Abstract

This research was conducted at Kencana. The purpose of this study was to analyze the influence of the quality of financial statements, the role of accounting information systems, internal control systems and labor efficiency affect the managerial performance of Kencana. The population and sample in this study were 47 financial employees of Kencana. Sampling technique used is census sampling. Data collection techniques are by distributing questionnaires, interviews and documentation studies. Data analysis using an multiple linear regression analysis. Conclusion in the study that simultaneously and partial the quality of financial statements, the role of accounting information systems, internal control systems and labor efficiency have a positive and significant effect on the managerial performance of Kencana. While partially the quality of financial statements.
Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Atas Persediaan Pada SPBU 14202146 Henny Andriyani Wirananda; Alistraja Dison Silalahi
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.v6i2.4942

Abstract

The purpose of this study is to analyze the application of accounting standards to entities that do not have public accounting obligations for SPBU 14202146 shares. This study uses a qualitative descriptive approach to find out whether the company's accounting standards are working well or not and to find out whether the accounting standards are working well or not. the inventory complies with the regulations of the company. The subject of this investigation is SPBU 14202146 and the subject of this investigation is stock reports and financial statements such as profit and loss and balance sheet of gas station SPBU 14202146 36 months. The analysis technique used is qualitative. The results showed that SPBU 14202146 did not properly implement accounting standards for entities that do not have public responsibility. This is due to the fact that SPBU 14202146 presents the income statement only as a financial statement. Based on the results of the analysis, it is also known that SPBU 14202146 did not apply entity financial accounting standards without public accountability (Entity Financial Accounting Standards Without Public Accountability) in the oil delivery report. Keywords: SAK ETAP, Inventory, Accountability
Pengaruh Tingkat Inflasi Dan Jumlah Wajib Pajak Terhadap Realisasi Penerimaan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Pada Kota Bandung Periode 2014-2021 Nissa Yuniar Nur Alifah; Diana Sari
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.v6i2.5001

Abstract

The purpose of this study is to estimate changes in land and building tax revenues for the City of Bandung in 2014-2021 by considering the impact of inflation and the number of taxpayers. This information was compiled using records and reports from the Bandung Regional Revenue Management Agency and the Bandung Central Bureau of Statistics (BPS). Information is provided regarding the inflation rate in Bandung City, the number of taxpayers of PBB-P2 in Bandung City, and the income of PBB-P2 in Bandung City. Data collection is carried out every quarter for 8 years, from 2014-2021, in the form of periodic data (time series data). In this study, we used a descriptive verification strategy. Saturated sampling was used, and the resulting sample size was 32 observations. This study used descriptive statistics, multiple linear regression analysis with the help of SPSS 29 software, and classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation) and hypothesis testing (t test and coefficient of determination). The research results show that the number of taxpayers has a positive and quite large effect on the realization of PBB-P2 revenues, while the inflation rate has no significant effect. Keywords : Inflation rate, Number of taxpayers, and Realization of PBB-P2

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