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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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Meta-Analisis Dari Dampak Adopsi Ifrs Pada Analyst Forecast Accuracy Felix Hertanu Wijaya; Vena Purnamasari
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.v6i2.5026

Abstract

IFRS adoption in various countries has prompted research related to the regulatory changes impact. Different regulations can affect financial information quality. Accounting information function to analysts’ financial statements. The accounting information quality affected by the accounting standards adoption affects the analysts' forecasts. Researchers carried out research related to the IFRS adoption impact. However, we need to see the results of studies consistently to draw general conclusions. The purpose is to answer the IFRS adoption impact in general. The consistency of the results of this study can be proven by conducting a meta-analysis. The results of the heterogeneity test with CMA are 0.107 (p-value), meaning sampling error didn't occur and in the calculation of correlation analysis p-value was 0.353, which means IFRS adoption studies on analyst forecast accuracy were homogeneous. The meta-analysis results show that adopting IFRS has no impact on the accuracy of the analyst's forecasting results. Therefore, the implementation of IFRS which mostly changes the stanard is a policy change. Keywords: Analysts Forecast Accuracy, IFRS, Meta-Analysis
Pengaruh Pajak Hotel, Pajak Restoran Dan Pajak Parkir Terhadap Pendapatan Asli Daerah Deli Serdang, Sumatera Utara Periode 2019-2021 Latersia Br Gurusinga; Thevanni Tri Puspita 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.v6i2.5039

Abstract

This study aims to examine and analyze the effect of hotel tax, restaurant tax and parking tax on local revenue of Deli Serdang, North Sumatra for the 2019-2021 period. The Regional Government of Deli Serdang has lost a lot of Local Original Revenue (PAD) during the current Covid-19 pandemic. This research was conducted in Deli Serdang, North Sumatra for the 2019-2021 period. Researchers obtained research data by entering the site https://bapenda.deliserdangkab.go.id/website/web. The population of this study is hotel tax, restaurant tax, parking tax and local revenue of Deli Serdang, North Sumatra for the 2019-2021 period. The research sample is 3 x 12 data so that 36 data. Data collection techniques are secondary data using documentation techniques. The data analysis technique of this research uses multiple linear regression. The results of this study partially and simultaneously have no effect on Hotel Tax, Restaurant Tax and Parking Tax on Regional Original Revenue of Deli Serdang, North Sumatra for the 2019-2021 period. Keywords: Hotel Tax, Restaurant Tax, Parking Tax, Local Own Revenue
Intervensi Pembeli Terhadap Labelisasi Halal dan Kualitas Produk: Literature Review Agus Suyatno; Karina Sukardi; Siske Tontong; Irma Hakim; Asdi Asdi
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.v6i2.5085

Abstract

Purchasing is the stage in the purchasing decision-making process where a consumer actually buys a product. Purchasing decisions are basically a process for consumers to determine the product or service to be purchased. The decision to purchase a product is not only influenced by product quality, but also influenced by the product's halal labeling. The purpose of this article is to analyze by reference the effect of labeling and product quality on consumer purchasing decisions. The research method is in the form of literature study by reviewing various related studies recorded in Mendeley's references and Google Schoolars. All ideas from each study provide information about the methodologically desirable theory of the study being analyzed. The results of this study were analyzed and used as material for discussion to determine the answers to the problems. The results explain that there is a positive significant influence on the halal labeling of products on consumer purchasing decisions, and there is a significant influence on product quality on purchasing decisions made by consumers on goods or services. Keywords: Product Quality, Halal Labeling, Purchase Decision, Literature Review
Model Strategic Management Accounting Untuk Keberlanjutan UMKM Kota Medan Shita Tiara; Debbi Chyntia Ovami; Esa Setiana
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.v6i2.5100

Abstract

This study aims to analyze the strategic management accounting model for MSME sustainability. This research is a type of quantitative research. This study analyzes the factors that influence strategic management accounting for MSME sustainability. The population in this study were Medan City SMEs with a sample of 99 people. Data collection techniques are observation, interviews, documentation. While the data analysis technique is using SMARTPLS. The results of the study show that the owner's characteristics have a significant and significant effect on the strategic management accounting of MSMEs in Medan city, while market orientation, business size and accountant participation in strategy formulation have an effect on and not significantly on the strategic management accounting of MSMEs in Medan city. strategic management accounting influences the sustainability of MSMEs in Medan City. Keywords : Strategic Management Accounting, Continuity, MSMEs
Peran Career Adaptability Terhadap Emotional Intelligence Dan Work Values: Literature Review Deddy Novie Citra Arta; Rivai Makduani; Fahrur Rozi; Muhammad Taufik; Yahya Nusa
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.v6i2.5206

Abstract

Good employee performance factors are supported by good employee Career Adaptability and Emotional Intelligence abilities. Because the level of achievement of individuals or employees in an organization or company can increase productivity if it is supported by good employee emotions and career adaptations in the work environment. The purpose of this article is to analyze the literature on the Role of Career Adaptability on Emotional Intelligence and Work Values. The research method is in the form of literature study by reviewing various related studies recorded in Mendeley's references and Google Schoolars. The results of this study were analyzed and used as material for discussion to determine answers to problems. The results of the analysis explain that there is a positive and significant role in Career Adaptability on Emotional Intelligence and Employee Work Values. So that it has a positive impact on the success of the company. Keywords: Career Adaptability, Emotional Intelligence, Work Values
Analisa Pengaruh Faktor Keuangan Dan Non Keuangan Terhadap Audit Going Concern Dan Audit Report Lag (Studiempiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Eric Eric; Keumala Hayati; Bertha Erica; Vista Listyanita
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.v6i2.5239

Abstract

This study aims to determine and analyze the influence of financial and non-financial factors on going concern audits and audit report lag (an empirical study of manufacturing companies listed on the Indonesian stock exchange. The research approach used is a quantitative approach. The sampling method was purposive sampling, a sample of 68 manufacturing companies listed on the Indonesian stock exchange multiplied by 3 years in the research period Results of research using linear logistic regression Demonstrate return on assets, current ratio, debt asset ratio, total asset turnover, company size, KAP reputation and covid-19 simultaneously Impact significantly to the going concern audit opinion.The results of the study show Return on assets, current ratio, total asset turnover, company size, KAP reputation and Covid-19 have no effect on going concern audit opinion while the debt asset ratio has an effect on going concern audit opinion. current ratio, total asset turnover has an effect on audit reports while Return on assets, company size, KAP reputation and Covid-19 have no effect. The results of logistic regression and multiple linear regression tests for the variables return on assets, current ratio, debt asset ratio, total asset turnover, company size, KAP reputation and Covid-19 simultaneously have a significant impact on going concern audit opinion and audit report lag. Keywords: Return On Assets, Current Ratio, Debt Asset Ratio, Total Asset Turnover, Company Size, KAP Reputation, Covid-19, Going Concern Audit Opinion And Audit Report Lag.
Analisis Faktor Determinan Kinerja Keuangan Dengan Komisaris Independen Sebagai Variabel Moderasi Yanti Budiasih; Hendy Tannady; Ruki Ambar Arum; Paulus Laratmase; Umarudin Kurniawan
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.v6i2.5264

Abstract

The purpose of this study was to analyze the effect of capital intensity, capital structure, working capital turnover onfinancial performance moderated by independent commissioners. Capital intensity was measured using the capitalintensity ratio, capital structure was measured using the debt to equity ratio, working capital turnover was measuredusing working of capital turnover (WCTO), financial performance was measured using return on assets. Thepopulation used in this study uses companies listed in the food and beverage sector that are listed on the IDX in 2016-2020. The technique used in determining the sample is purposive sampling with a total of 105 observations. Theanalytical method used in this research is Moderate Regression Analysis (MRA). The hypothesis is accepted if theprobability value is 0.05. The results showed that capital intensity, capital structure and working capital turnover had noeffect on financial performance, independent commissioners did not moderate the effect of capital intensity, capitalstructure and working capital turnover on financial performance. Keywords: Capital Intensity, Capital Structure, Working Capital Turnover, Financial Performance, IndependentCommissioner
Analisis Peran Lingkungan Kerja Dan Cyberloafing Terhadap Performa Karyawan Perusahaan Pengendalian Dan Perlindungan Mesin Manufaktur Sutrisno Sutrisno; Hendy Tannady; Deddy Novie Citra Arta; Anugriaty Indah Asmarany; Leo Nardo Setia Budi Djojo
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.v6i2.5270

Abstract

This study aims to analyze whether related to cyberloafing and work environment on employee performance. The research model used is a quantitative method. This study consists of three variables namely, cyberloafing protection variables and free work environment variables, and employee performance variables as supporting variables. The data collection process was carried out using a questionnaire distributed to 100 respondents as a sample at PT. Putranata Adi Mandiri selected through simple random sampling technique. Data processing using IBM SPSS Version 20. The results of the study indicate that cyberloafing and work environment are positive and significant on employee performance. Cyberloafing behavior variables have a positive and significant effect on employee performance, and work performance variables are positive and significant on employee performance. Keyword: Cyberloafing Behavior, Wrok Enviroment, Employee Performance
Analisis Peran Moderasi Pertumbuhan Dana Pihak Ketiga Pada Hubungan Antara Risiko Kredit, Financial Performance Dan Kecukupan Modal Moh. Samsul Arifin; Hendy Tannady; Sutrisno Sutrisno; Ahmad Junaidi; Joko Ariawan
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.v6i2.5273

Abstract

The purpose of this study to analyze the effect of capital adequacy and credit risk on bank financial performance inmoderated by growth of third party funds. The population used in this study are commercial bank listed on the IndonesiaStcok Exchange (IDX) from 2016 to 2020 based purposive sampling method and the samples consisting are 18companies. This research analysis used moderated regression analysis (MRA). The results are capital adequacy hasnot effect on financial performance, credit risk has significant negative on financial performance, growth of third partyfunds not able to moderate the effect of capital adequacy and credit risk on bank financial performance. Keywords: Capital Adequacy, Credit Risk, Financial Performance, Growth Of Third Party Funds
Analisis Peran Harga, Variasi Produk Dan Kualitas Produk Terhadap Customer Satisfaction Produk Konveksi Abdurrahim Abdurrahim; Hendy Tannady; Dhiana Ekowati; Winanto Nawarcono; Arief Budi Pratomo
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.v6i2.5274

Abstract

This study aims to find out how much in attracting consumers to buy the products offered, it is necessary to have high quality product quality, competitive price perceptions, and diverse product variations, so as to provide satisfaction to consumers. This research is a quantitative approach using the SPSS Static 25 program with a sample of 100 respondents who live in Jabodetabek who have purchased Bunda Collection clothing using non- probability sampling and purposive techniques. The results of this study t test shows that product quality has an effect on customer satisfaction with a significance value of 0.000 < 0.5 and a t value of 10.923 > 1.984 so that product quality is very important Mother Collection, price variable 4.075 > 1.984 has an effect and product variation variable 118.004 > 1.984 has a significant effect . The benefit of this research for Bunda Collection is as input or evaluation material in order to maintain and improve product quality, price, and product variations in order to excel from other competitors.

Page 53 of 340 | Total Record : 3395

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