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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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Pengaruh Presepsi, Preferensi Dan Manfaat Terhadap Kepercayaan Mahasiswa UIN Satu Dalam Menggunakan Aplikasi Satupay Sebagai Media Pembayaran UKT Mahasiswa Reza Putra Hadinata; Deny Yudiantoro
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.v6i2.5102

Abstract

Dalam menempuh pendidikan khususnya dibangku kuliah tentu tidak lepas dari yang namanya UKT (Uang Kuliah Tunggal) yang menjadi salah satu syarat untuk bisa mengikuti perkuliahan. Dalam perkembangannya, sistem transaksi pembayaran UKT mengalami perubahan dari waktu kewaktu. Tujuan penelitian ini: (1) Untuk menguji dan menganalisis pengaruh presepsi, preferensi, dan manfaat secara bersama-sama (simultan) terhadap kepercayaan mahasiswa UIN SATU (2) Untuk menguji dan menganalisis pengaruh presepsi secara individu (parsial) terhadap kepercayaan mahasiswa UIN SATU (3) Untuk menguji dan menganalisis pengaruh preferensi secara individu (parsial) terhadap kepercayaan mahasiswa UIN SATU. (4) Untuk menguji dan menganalisis pengaruh manfaat secara individu (parsial) terhadap kepercayaan mahasiswa UIN SATU. (5) Untuk menguji dan menganalisis variabel presepsi, preferensi, dan manfaat yang memiliki pengaruh paling dominan terhadap kepercayaan mahasiswa UIN SATU. Penelitian ini menggunakan metode analisis kuantitatif yaitu analisis terhadap data yang telah diberi skor sesuai dengan skala pengukuran yang telah ditetapkan dengan menggunakan formula-formula statistik. Analisis yang digunakan terhadap data yang berwujud angka-angka. Sedangkan instrument penelitian data menggunakan: (1) uji validitas, (2) uji reliabilitas, dan (3) uji asumsi klasik regresi yang meliputi: (a) normalitas, (b) Multikolinearitas, (c) Heterokedastisitas, (d) Persamaan uji glejser, dan (e) Linearitas. Hasil penelitian menunjukkan bahwa: (1) Pengaruh persepsi, preferensi, dan manfaat secara simultan mempunyai pengaruh yang signifikan terhadap Kepercayaan Mahasiswa UIN SATU. (2) Pengaruh persepsi mahasiswa UIN SATU secara parsial mempunyai pengaruh yang signifikan terhadap Kepercayaan Mahasiswa UIN SATU. (3) Pengaruh preferensi mahasiswa UIN SATU secara parsial mempunyai pengaruh yang signifikan terhadap Kepercayaan Mahasiswa UIN SATU. (4) Pengaruh manfaat mahasiswa UIN SATU secara parsial mempunyai pengaruh yang signifikan terhadap Kepercayaan Mahasiswa UIN SATU. (5) Variabel manfaat memiliki pengaruh paling dominan terhadap Kepercayaan Mahasiswa UIN SATU. Kata Kunci: Persepsi, Preferensi, Manfaat, Kepercayaan, Aplikasi SatuPay.
Pengaruh Return On Asset, Sales Growth, Dan Financial Lease Terhadap Tax Avoidance (Studi Pada Perusahaan Manufaktur Sub Sektor Otomotif Yang Terdaftar Di BEI) Dewa Ayu Putu Rahyuni; Nyoman Karna
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.v6i2.5180

Abstract

As the largest source of state revenue, government always seek to optimize tax revenue. However, on the other hand, taxpayers also trying to do tax planning to minimize their tax obligation. As example, several manufacturing companies applied tax planning schemes in the form of tax avoidance so as not to violate tax laws but able to minimize their tax. This research aims to analyse the factors that affect the tax avoidance including return on asset, sales growth, and financial lease in automotive manufacturing sub-sector listed in Indonesia Stock Exchange in 2010-2016 period. For the research method, this research uses quantitative method approach and the sampling technique used is purposive sampling technique. The sample in this research uses 30 manufacturing companies within 7 years period to obtain as many as 84 data. For data analysis, this research uses panel data regression approach using EViews 9.0 software. The study shows that return on asset, sales growth and financial lease have the influence to do tax avoidance practice of 25.774% and the other 74.226% is influenced by other variable outside this study. The analysis result shows that return on asset, sales growth and financial lease simultaneously influenced manufacturing companies to do tax avoidance. Partially, return on asset affects the manufacturing companies to do tax avoidance, while sales growth and financial lease does not. Keywords: Return On Asset, Sales Growth, Financial Lease, Tax Avoidance
Pengaruh CAR ( Capital Adequacy Ratio ), NPL (Non Performing Loan ), ROA (Return On Asset ), Dan BOPO ( Biaya Operasional Pendapatan Operasional ) Terhadap Penyaluran Kredit Pada Bank Umum Yang Terdaftar Di Otoritas Jasa Keuangan Periode 2016-2021 Rizki Zumarnis; Moch Irsad
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.v6i2.5259

Abstract

The banking industry is a crucial component of a nation's economic growth. Banking also performs the function of an intermediary institution, collecting monies from the community and redistributing them in the form of credit. Internal considerations that must be taken into account while channeling credit include those related to capital (proxied by CAR), koliektibilitas (proxied by NPL), profitability (proxied by ROA), measuring efficiency ( proxied BOPO). The research intends to examine the relationship between credit banking listed on the Indonesia Stock Exchange and the Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), Return On Assets (ROA), and Operational Efficiency Ratio (BOPO). The subjects of this study were financial institutions registered with OJK between 2016 and 2021. The research sample consisted of 86 banking institutions. Multiple linear regression analysis is the method used in this research. Based on the analysis completed, it was determined that the ratio of CAR and ROA has a considerable favorable impact on the distribution of banking credit. The distribution of banking credit was significantly impacted negatively by the NPL percentage. While the distribution of banking credit is unaffected by the BOPO ratio. Keywords : Capital Adequacy Ratio, Non Performing Loan, Return On Assets, Operational Efficiency Ratio, Credit Distribution
Evaluasi Implementasi Single-Used Expandable Strategy Dan Dampak Lingkungan Terhadap Rantai Pasok Dan Logistik Palet Pada PT. Sumber Rezeki Palletindo Sarah Hersa Amira
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.v6i2.5348

Abstract

This study aims to analyze the relationship of single-used expendable strategy and its impact on the environment on the supply chain and pallet logistics at PT. Sumber Rezeki Palletindo. There are two types of data used in this study, namely primary data by conducting in-depth interviews with employees of PT. Sumber Rezeki Palletindo and secondary data taken from previous research journals, the government's official website, namely the Agricultural Quarantine Agency. The results of this study indicate that the single-used expendable strategy used by PT. Sumber Rezeki Palletindo is considered the most effective because the costs incurred from production to product distribution are the most minimal costs compared to other strategies. As an implementation of green operation on pallets, the ISPM#15 fumigation process, Phosphine gas can be an alternative to fumigation in place of Methyl Bromide gas because it is considered not to leave residues harmful to the environment. Unfortunately, there is no alternative to Heat Treatment measures to reduce the environmental impact.
Brand Preference Sebagai Mediasi Faktor-Faktor Yang Mempengaruhi Purchase Intention Rosalina Septiani; R.A Marlien
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.v6i2.5357

Abstract

It is important for marketers how to make customers buy a product. The decline in the Avanza – Xenia market share in 2020 and 2021 indicates that purchase intention for the two products that carry out co-branding is decreasing. This study aims to examine the impact of brand equity and co-branding on purchase intention with brand preference as a mediator. The population in this study were potential consumers of Nasmoco Pemuda Semarang Dealers, with an estimated amount that could not be predicted, while the sample taken was 120 respondents. The sample collection method uses purposive sampling. The finding is brand equity, co-branding has a positive and significant effect on brand preference. Brand equity, co-branding and brand preference have a positive and significant effect on purchase intention so that brand preference is proven to act as a mediation. Keywords: Brand Equity, Co-branding, Brand preference, Purchase intention
Pengaruh Citra Merek, Cita Rasa, Dan Kepercayaan Terhadap Kepuasan Dan Loyalitas Pelanggan Pada Pelanggan Roket Chicken Kaliwungu Bambang Sutedjo; Dwi Hariyanti Ridho Saputri
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.v6i2.5365

Abstract

After the Covid-19 pandemic, the Indonesian economy began to improve and develop again as before. Many businesses in the culinary industry have encouraged companies to compete and survive by producing good quality food to achieve customer satisfaction and loyalty. The large number of food industries and competition, makes consumers consider product quality / taste according to their needs and expectations, one of which is the Roket Chicken Kaliwungu fast food restaurant. This study aims to determine the effect of brand image, taste and trust on customer satisfaction and loyalty of Rocket Chicken Kaliwungu. Quantitative research methods. Samples were taken by purposive sampling method. A sample of 100 Rocket Chicken Kaliwungu customers used a questionnaire. Data analysis used statistical tests (multiple linear regression). Based on research and discussion, it is known that brand image, taste, trust have a significant and positif influence on customer satisfaction, and satisfaction has an effect on customer loyalty. Keywords: Brand Image, Taste, Trust, Satisfaction, Loyalty
Pengaruh Pemahaman Perpajakan, Tarif Pajak, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Pada Pelaku Umkm Kecamatan Ngaliyan Semarang) Shevia Kumala Sari; Rr. Tjahjaning Poerwati
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.v6i2.5411

Abstract

Taxes are meant for equitable growth and development of a country's economy. This research is to find empirically regarding the effect of understanding taxation, tax rates, and tax sanctions on MSME taxpayer compliance. The research data is quantitative data generated from primary data. This study uses MSME taxpayers in Ngaliyan District, Semarang as respondents. The sample of this study consisted of 656 MSMEs in the Cooperatives and MSMEs Office of Semarang City. This study uses the Non Random Sampling method for sampling. The sample of this research is 100 respondents. The results of this study are that understanding of taxation influences MSME taxpayer compliance, while tax rates and tax sanctions do not affect MSME taxpayer compliance. Keyword: Understanding of Taxation, Tax Rates, Tax Sanctions
Pengaruh Partisipasi Anggaran, Kejelasan Sasaran Anggaran, Dan Akuntabilitas Terhadap Kinerja Managerial Dengan Satuan Pengawasan Internal Sebagai Variabel Moderasi (Studi Kasus Pada Pemerintah Kota Semarang 2022) Siti Cholifah; Jaeni Jaeni
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.v6i2.5412

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari partisipasi anggaran, kejelasan sasaran anggaran, dan akuntabilitas terhadap kinerja managerial di Organisasi Perangkat Daerah (OPD) Kota Semarang dengan Satuan Pengawasan Internal sebagai variabel moderasi. Data yang digunakan dalam penelitian ini adalah dengan menggunakan Data Primer berupa kuesioner yang disebarkan ke beberapa Dinas OPD di Kota Semarang. Kuesioner yang disebar sebanyak 125 lembar. Metode yang digunakan menggunakan purposive sampling dengan hasil uji statistik t masing-masing sebesar 60.538, 0.763, 0.133, 15.693 untuk variabel partispasi anggaran, kejelasan sasaran anggaran, akuntabilitas, dan satuan pengawasan intern dengan nilai signifikansi masing-masing sebesar 0.007, 0.019, 0.000, kurang dari 0.05 yang berarti semua variabel yang berinteraksi dengan kinerja managerial mempunyai pengaruh positif dan signifikan kecuali satuan pengawasan internal yang memoderasi pengaruh partisipasi anggaran terhadap kinerja managerial dengan nilai signifikansi lebih dari 0.05 yaitu 0.138.
Penerapan Strategi Segmenting dan Targeting dalam meningkatkan Kinerja Pemasaran: Literatur review Agus Suyatno; Syarifuddin Arief; Muhammad Asir; Muh. Abduh. Anwar; M. Dakhri Sanusi
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.v6i2.5434

Abstract

This paper aims to analyze the Implementation of Segmenting and Targeting Strategies in improving Marketing Performance through analysis of literature reviews in the field of marketing management. The method used in this study is a literature study by reviewing some of the results of previous studies. 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 research were analyzed and used as material for discussion to determine the answers to the problems of applying segmentation and targeting strategies in marketing by companies. The results of the literature review show that the existence of a Segmenting and Targeting Strategy implemented by a company can have a positive impact on marketing performance. The implementation of segmenting and targeting strategies is needed by a businessman to increase the marketing value of the products being sold. This is because segmenting and targeting strategies have a positive influence on marketing performance. The better the segmenting and targeting strategies are carried out, the higher the sales that will be generated. Keywords: Marketing Performance, Literature Review, Segmenting, Targeting.
Determinan Nilai Perusahaan Pada Perusahaan Sektor Property yang Terdaftar Di BEI Periode 2017-2021 Rizal Hanif Musthofa; Kartika Hendra Titisari; Purnama Siddi
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.v6i2.5439

Abstract

The property sector industry is one of the industries that is useful for the activities of the Indonesian people, because this industrial sector has investment value that is quite attractive, it is assessed that the changes are constant or consistent and can increase the value of the company. This observation intends to investigate the effect of profitability, capital structure, debt policy, and company size on firm value in companies with the aim of providing empirical evidence regarding profitability, capital structure, debt policy, and company size in projecting firm value through testing of each variable. The objects of this observation are property sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sample selection method used was purposive sampling of 15 companies. The type of analysis performed on this observation is a multiple linear regression model whose observations show that 1) profitability affects firm value, 2) capital structure has no effect on firm value, 3) debt policy affects firm value, and 4) size company effect on firm value. Keywords: Profitability, Capital Structure, Debt Policy, Firm Size, Firm Value

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