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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 Hubungan Antara Stres Kerja dan Lingkungan Kerja dengan Turnover Intention: Literatur review Deddy Novie Citra Arta; Tharsisius Pabendon; Stepanus Sandy; Muh. Abduh. Anwar; Habel Taime
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.v6i2.5417

Abstract

This article aims to identify the Analysis of the Relationship Between Work Stress and Work Environment with Turnover Intention through an analysis of literature reviews in the field of human resource management. The writing approach in this scientific article is to use qualitative methods and library research with the help of the latest references obtained from Google Schoolers and Mendeley citation searches. The results of the study show that there is a relationship between Work Stress and the Work Environment with Turnover Intention. Where, Work Stress and Work Environment have a positive effect on Turnover Intention in a company. Therefore, in keeping employees from making work transfer requests, the company needs to maintain the mental condition and work environment of employees so that it is more conducive.
Analisis Efektivitas Perputaran Piutang Pada Pembiayaan Di PT. BFI Finance Indonesia Tbk Chichi Pratiwi; Goso Goso; Muh Halim
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.v6i2.5460

Abstract

This study aims to analyze the effectiveness of the receivables turnover rate as measured by using the receivables turnover ratio (Receivable Turnover Ratio), the average age of receivables (Avverange Collection Period/ACP), the ratio of billing and arrears ratio. The secondary data used is the financial statements of PT.BFI Finance Indonesia Tbk for 2018-2022. The data analysis technique uses simple linear regression with the help of SPSS Statistics 25. The results show that the level of accounts receivable turnover has a significant effect on the effectiveness of PT. BFI Finance Indonesia Tbk. Judging from the turnover for 4 years has increased so that the company can run effectively and efficiently in reducing to a minimum the amount of outstanding receivables. The company is improving the management of accounts receivable collection so that the percentage of billing can continue to increase and reduce the number of outstanding receivables to prevent the risk of loss of receivables. So this shows that the actions taken by the company against late payments have been managed properly. Keywords: Receivables, Effectiveness, Control, Rotation
Ekspektasi Dampak Implementasi PSAK 74 Terhadap Kualitas Laporan Keuangan Perusahaan Asuransi Di Indonesia Albertus Kevin Handoko Hadi Santosa; 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.v6i2.4798

Abstract

Pernyataan Standar Akuntansi Keuangan (PSAK) 74 merupakan adopsi dari IFRS 17 dan menjadi standar akuntansi baru di Indonesia yang mengatur tentang kontrak asuransi. Dampak yang cukup besar akan diterima oleh perusahaan asuransi ketika standar ini diberlakukan secara efektif dan diharapkan dapat mencegah inkonsistensi dan meningkatkan kualitas laporan keuangan. Oleh sebab itu, penting untuk melihat ekspektasi dampak implementasi PSAK 74 ini terhadap kualitas laporan keuangan. Responden pada penelitian ini berjumlah 64 staf internal dari 59 perusahaan asuransi di Indonesia. Sampel diambil dengan metoda snowball sampling. Hasil penelitian dari penelitian ini membuktikan bahwa dampak yang diharapkan dari penerapan PSAK 74 terhadap kualitas laporan keuangan adalah signifikan atau memiliki dampak yang besar. Hal ini menunjukkan bahwa pihak internal perusahaan asuransi mengekspektasikan bahwa penerapan PSAK 74 akan meningkatkan kualitas laporan keuangan, terutama pada representasi tepat, keterverifikasian dan keterpahaman. Hasil ini diharapkan mampu memberikan pandangan bagi setiap perusahaan asuransi di Indonesia serta para investor terkait dengan akan diimplementasikannya PSAK 74. Kata Kunci : PSAK 74, Kualitas Laporan Keuangan, Perusahaan Asuransi.
Pengaruh Motivasi Kerja, Kompetensi Dan Kompensasi Terhadap Kinerja Karyawan Yayasan Pendidikan Islam Ummul Quro Al-Muqaromah Karawang Aminudin Aminudin
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.v6i2.4937

Abstract

The purpose of this study is to determine, explain and analyze the effect of work motivation, competence and compensation on employee performance, as well as the partial and simultaneous effect of work motivation, competence and compensation on employee performance. The population is 120 and a sample of 92 respondents is taken using the Slovin formula. This research method uses descriptive and verification methods. The results of the study indicate that work motivation has a positive and partially significant influence on employee performance, which is 10.2%. Competence has a positive and significant influence partially on employee performance, which is 15.1%. Compensation has a positive and partially significant effect on employee performance, which is 36.4%. And there is a simultaneous positive and significant influence between Work Motivation, Competence and Compensation on Employee Performance. The total simultaneous effect of work motivation, competence and compensation on employee performance is 61.8%, while the remaining 38.2% is the influence of other variables (É›) which were not examined. Keywords: Work Motivation, Competence, Compensation, Employee Performance
Analisis Kinerja Keuangan BMT Al-Amin Kampar Masnur Masnur; Emkhad Arif; M.Yogi Maulana
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.v6i2.5325

Abstract

Kinerja keuangan BMT merupakan suatu gamnbaran tentang kondisi keuangan suatu BMT yang dianalisis dengan alat-alat analisis keuangan, sehingga dapat diketahui mengenai baik buruknya keadaan keuangan suatu perusahan yang mencerminkan prestasi kerja dalam periode tertentu. Kinerja keuangan yang baik dapat dinilai dari hasil analisis yang memperoleh presntasi yang sesuai dengan standar yang telah ditetapkan. Rumusan masalah yang dihasilkan adalah bagaimana kinerja keuangan pada BMT AL-Amin Kampar dalam meningkatkan penerimaannya Metode analisis yang digunakan adalah metode deskriptip kuantitatif, presentase, yaitu dengan cara menjelaskan data data yang telah ada kemudian diolah dan menghasilkan hasil dalam bentuk presentasi. Analisis ratio yang digunakan dalam mengukur keuangan adalan carren ratio, asset turn over, net profir margin dan rate of return, innvesment (ROI). Keseluruhan analisis yang dilakukan menghasilkan angka ratio yang stabil. Kinerja keuangan yang terjadi pada pendapatan BMT Al-Amin Kampar cukup stabil dalam hal efesiensi biaya disebabkan jika pengeluaran (biaya) operasional meningkat maka pendapatanpun meningkat dan sebaliknya jika pengeluaran (biaya) operasional menurun maka pendapatanpun menurun. Hasil penelitian menunjukan sisa hasil usaha diperoleh dari pendapatan dikurangi dengan pengeluaran (biaya) operasional. Stabilitas sisa hasil usaha BMT Al-Amin Kampar terbukti setiap tahun meningkat, artinya pendapatan BMT Al-Amin Kampar setiap tahun selalu lebih besar dari pada pengeluaran. Sisa hasil usaha selama lima tahun terakhir juga dapat dipertahankan stabilitasnya seperti pada tahun 2016 laba bersih yang diperoleh relatif kecil dari tahun 2017 tetapi dibarengi dengan biaya kecil pula sehingga laba yang dihasilkan juga relatif stabil. Pada tahun 2017 sisa hasil usaha mengalami peningkatan dari tahun 2016 sebesar 0,02% tetapi dibarengi dengan peningkatan biaya maka laba yang dihasilkan juga relatif stabil. Pada 2018 sisa hasil usaha mengalami peningkatan sebesar 0,06% tetapi di barengi dengan peningkatan biaya maka laba yang dihasilkan juga relatif stabil. Pada tahun 2019 laba bersih mengalami kenaikan sebesar 0,09% dibarengi dengan peningkatan biaya maka laba yang dihasilkan juga relatif stabil. Pada tahun 2020 turun Kembali menjadi 0,02% Kata Kunci: Carren Ratio, Asset Turn Over, Net Profir Margin dan Rate of Return Invesment (ROI).
Pengaruh Terpaan Media Pemberitaan Gempa Megathrust Terhadap Kecemasan Warga Desa Tambakasri Malang Sefanio Argara Stevani
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.v6i2.4786

Abstract

Penelitian ini berfokus untuk mengetahui ada tidaknya pengaruh dari terpaan media terkait pemberitaan isu gempa megathrust di selatan Jawa yang berpotensi terjadi tsnuami setinggi 20 meter terhadap kecemasan masyarakat Desa Tambakasri, Kecamatan Sumbermanjing Wetan, Kabupaten Malang. Metode penelitian pada penelitian ini menggunakan metode penelitian kuantitatif deskriptif dimana hasilnya diambil dari penyebaran kuesioner kepada 99 responden yang dipilih berdasarkan kualifikasi pada penelitian ini. Dalam penelitian ini Hasil uji t menunjukan bahwa variabel Durasi - Frekuensi dengan tingkat kepercayaan 95% memperoleh nilai sebesar 0.047 < 0.05 yang memiliki arti bahwa hipotesis pertama diterima. Hasil uji t menunjukan bahwa indikator variabel Atensi dalam terpaan media terkait isu tsunami 20 meter memiliki nilai signifikansi dengan tingkat kepercayaan 95% memperoleh nilai sebesar 0.088 > 0.05 yang memiliki arti bahwa hipotesis kedua ditolak. Hasil analisis uji F dengan tingkat kepercayaan 95% memperoleh nilai sigifikansi atau nilai probabilitas dari indikator variabel Durasi - Frekuensi dan Atensi sebesar 0.000 < 0.05 yang berarti terdapat adanya pengaruh terkait Terpaan Media dengan tingkat kecemasan masyarakat. Kesimpulannya bahwa terdapat pengaruh terkait Terpaan Media terhadap tingkat Kecemasan Masyarakat namun dari dua variabel indikator dari Terpaan Media yakni Durasi - Frekuensi dan Atensi, tidak sepenuhnya berpengaruh signifikan, variabel Durasi - Frekuensi berpengaruh signifikan dan variabel Atensi berpengaruh tidak signifikan. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Kata Kunci:Terpaan; Media; Kecemasan; Masyarakat; Pemberitaan. . . . . . . . . . . .
Pengaruh Efektivitas Komunikasi Melalui Learning Management System Celoe Terhadap Minat Belajar Mahasiswa Telkom University Dewi Annisa; Asaas Putra
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.v6i2.4921

Abstract

The Covid-19 pandemic has impacts on various sectors, one of which is education. The impact on education is the change of face-to-face learning system to be online learning. Instructional media has an important role as supporting facilities so that online learning can be implemented properly and smoothly. Telkom University creates Learning Management System CeLOE as online learning media. Through LMS CeLOE, the communication process between students and lecturers occur. However, the LMS CeLOE server is often down causing various parties cannot access LMS CeLOE, especially students of Telkom University. This causes the communication process to be ineffective so that it can impact the student learning interest. Therefore, this study aims to find out and analyze the effect of communication effectiveness through Learning Management System CeLOE on the student learning interest of Telkom University. This study used a quantitative method with a quantitative descriptive type. The sampling used a non-probability sampling technique with100 respondents. The respondents were active students of Telkom University. Based on the results of the hypothesis test, it shows that in this study, there is a significant effect between communication effectiveness on learning interset. This effect can be seen from the results of the determination coefficient of 63%, and another 27% is influenced by other factors notanalyzed in this study. Keywords: Communication, Communication Effectiveness, Learning Interest, Learning Management System (LMS), Online Learning
Pengaruh Suku Bunga BI dan Inflasi Terhadap Kinerja (ROA) Bank Umum Syari'ah Muhammad Fakhri Imaduddin; Nursito Nursito
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.v6i2.5003

Abstract

This study aimed to determine The Effect of BI Interest Rate and Inflation on Perfomance by Return On Assets (ROA). The population of this study is Syari’ah Banking Company listed on the Financial Services Authority (OJK) Period 2017-2019. The sampling technique is done by purposive sampling so Syari’ah Banking Company listed on the Financial Services Authority (OJK) Period 2017-2019 are samples. Data analysis technique used descriptive statistics, clasic assumption test, and hypothesis testing with multiple linear regression. The result of this study indicated that BI Interest Rate and Inflation has no effect and on Performance (ROA). The result of this study indicated that partially BI Interest Rate has no effect on Performance (ROA), and Inflation has no effect on Performance (ROA). Keywords: BI Interest Rate, Inflation, ROA
Analysis of Factors Influencing the Income of Women Informal Sector Workers in Indonesia (IFLS Data Analysis 5) Suripto Suripto; Anandito Wicaksono
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.v6i2.5042

Abstract

This research was conducted with the aim of being able to find out the factors that influence the income of women informal sector workers in Indonesia in 2014 based on data from the 2014 batch 5 Indonesian family life survey (IFLS-5). IFLS 5 data is the latest data conducted by several institutions. such as rand meters, survey meters and the demographic institute of the Faculty of Economics and Business, University of Indonesia (LD FEB UI). Based on the existing problems, namely female workers contribute 38% of the total national workforce and the informal sector absorbs the highest workforce in Indonesia, which is equal to 69%, but it is ironic because the informal sector has the lowest income level compared to other sectors. This study took a sample of 2,294 respondents taken from 13 provinces in Indonesia. Respondents were filtered based on age with a range of 15-65 years. With the dependent variable income of women workers and the independent variables education level, age, marital status, working hours, work experience and job training. From the results of statistical tests conducted, it shows that 31% of the independent variables partially affect the dependent variable, and the rest are influenced by independent variables outside the research model. The results of multiple linear tests show that the independent variables of education level, age, working hours, work experience and job training are significantly independent variables that can explain the effect on the variable income of women informal sector workers in Indonesia. Keywords: IFLS-5, Female Workforce, Income of Informal Sector Female Workers.
Strategi Dan Rencana Implementasi CRM Dalam Menghadapi Preferensi Pelanggan Perusahaan Farmasi Di Indonesia Catharina Cita Padmasari; Nila Armelia Windasari
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.v6i2.5080

Abstract

Customer Relationship Management in pharmaceutical industry is used to manage and maintain relationship with customers, most importantly healthcare professionals (HCP). Reassessing and improving customer engagement in light of the environment's shifting dynamics will inevitably lead to better access for patients as the final consumers of pharmaceuticals. Initially, covid-19 pandemic social restrictions created new engagement model that depended solely on digital engagement. However, covid-19 instances are declining, and pandemic recovery is accelerating. There are shifting engagement dynamic to be hybrid engagement in Indonesia HCP as well. This opportunity enables pharmaceutical companies to understand HCP’s current preferences. This research aims to build CRM Engagement Strategy with understanding the customer’s perspectives and moderated with internal stakeholders' capabilities and external forces during post-pandemic recovery using case-study approach. The primary research found that pharmaceutical companies have enabled hybrid model that aligns with flexible preferences of HCP that combine face-to-face and digital interactions that address data privacy concerns of HCPs. The result of this research is importance of building CRM arrangement strategy in light of post-pandemic HCP’s preferences. Keywords : customer relationship management; pharmaceutical companies; post-pandemic recovery

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