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Journal of Economic, Bussines and Accounting (COSTING)
ISSN : 25975226     EISSN : 25975234     DOI : https://doi.org/10.31539
Core Subject : Economy,
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.
Articles 3,395 Documents
Pengaruh Kualitas Pelayanan Terhadap Kepuasan Nasabah pada PT. BCA Finance Cabang Bukit Tinggi Dasep Suryanto
COSTING : Journal of Economic, Business and Accounting Vol 2 No 2 (2019): 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 | Full PDF (669.59 KB) | DOI: 10.31539/costing.v2i2.566

Abstract

Banking business is a service business that is based on the principle of trust so that the quality of service issues is a very decisive factor in the success of businesses managed by the company. The purpose of this study was to determine the effect of service quality on customer satisfaction at PT. BCA Finance Bukittinggi Branch. The sample was taken by researchers as many as 150 respondents who were customers of PT. BCA Finance Bukittinggi Branch, the analysis technique used in the study used Regression analysis. The results of this study indicate that: 1) Service Quality with dimensions of Physical Evidence, Reliability, Responsive Capability, Assurance and Empathy has a positive and significant influence on customer satisfaction. From the results of this study, it was suggested to the management of PT. BCA Finance Bukittinggi Branch to conduct periodic evaluations and research to improve service quality, especially in terms of Physical Evidence and Responsiveness to provide training in direct contact with customers, so as to minimize customer complaints and increase customer satisfaction. Keywords: Service Quality, Customer Satisfaction
Analisis Faktor yang Mempengaruhi Turnover Intention di PT. XYZ Zulfadli Hamzah
Journal of Economic, Bussines and Accounting (COSTING) Vol 2 No 2 (2019): 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 | Full PDF (690.826 KB) | DOI: 10.31539/costing.v2i2.579

Abstract

Managing a company is not something that is easy, there are many obstacles that might be faced in creating a quality and competent company, especially managing people within the company. This study aims to determine the effect of leadership and motivation on turnover intention at the PT. XYZ. Analysis was carried out on 32 respondents, this study was taken by census method and data was collected through questionnaires. The data analysis technique used is multiple linear regression through T test statistics and test models (F and Coefficient of reflection). The results showed that the overall leadership and motivation variables partially or simultaneously had an effect on turnover intention. Keywords: Leadership, Motivation, Turnover Intention
Analisis Faktor Penempatan Jabatan terhadap Prestasi Kerja Karyawan pada PT. Zaman Teknindo Pekanbaru Muhammad Arif; Bayu Ardiyan
COSTING : Journal of Economic, Business and Accounting Vol 2 No 2 (2019): 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 | Full PDF (364.831 KB) | DOI: 10.31539/costing.v2i2.610

Abstract

Humans as labor in company activities have a very important role. The purpose of this study was to determine the effect of the position placement factor on employee performance at PT. Zaman Teknindo Pekanbaru. The types and sources of data used in this study are primary data and secondary data with a total sample of 44 people. Sampling is done using the census method. Whereas to determine the magnitude of the influence of the independent variable (X) on the dependent variable (Y), Simple Regression analysis was used with the help of the Set 17. Package for Social Science (SPSS) device based on the results of the Simple Linear Regression. employee work at PT. Zaman Teknindo Pekanbaru. Thus to obtain high work performance, the management at PT. Zaman Teknindo Pekanbaru needs to pay attention to the application of work placements that are in accordance with what is owned by the employee such as ability, skills and experience and the better the work placement that is set by the company, the better the workplace pays generated by the employee. Keywords: Job Performance, Job Placement
Analisis Kelompok Acuan dan Atribut Produk terhadap Keputusan Pembelian Konsumen Tas Eiger pada Eiger Store Kota Sukabumi Sansan Nurhasanah; Asep M Ramdan; Kokom Komariah
COSTING : Journal of Economic, Business and Accounting Vol 2 No 2 (2019): 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 | Full PDF (431.62 KB) | DOI: 10.31539/costing.v2i2.589

Abstract

Purchasing decisions are often made by consumers based on their wants and needs. If the company is unable to fulfill it, it is likely to experience a decline in marketing the product. The purpose of this study was to determine the analysis of the reference group and product attributes to the purchasing decisions of eiger bag consumers in the eiger store in the city of sukabumi. The research method used in this study was to use a random sampling method, by distributing questionnaires as many as 87 respondents to eiger bag consumers. The analysis technique used in this study is to use multiple linear regression analysis techniques and coefficient of determination. To test the hypothesis in this study using partial statistical tests (t test) and simultaneous tests (Test f). The results of this study indicate that the reference group has a significant influence on purchasing decisions. Product attributes have a positive and significant influence on purchasing decisions. Simultaneously the reference group and product attributes have a positive and significant influence on purchasing decisions. Keywords: Reference Group, Product Attributes, Purchasing Decisions
Pengaruh Perceived Quality dan Perceived Value terhadap Brand Loyalty melalui Customer Satisfaction J-Klin Beauty Jember Anton Yuliansyah; Timotius Dwi Handoko
COSTING : Journal of Economic, Business and Accounting Vol 2 No 2 (2019): 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 | Full PDF (589.012 KB) | DOI: 10.31539/costing.v2i2.560

Abstract

Consumers play a very important role in providing an assessment of the quality of services obtained from service companies. This study aims to determine the effect of variable perceived quality and perceived value on the formation of brand loyalty through customer satisfaction of J-Klin customers in Jember Beauty Data used in this study is primary data. Data processing method uses path analysis method with the help of SPSS 24 analysis tool. The results of the study show that variable perceived quality and perceived value and customer satisfaction affect the formation of brand loyalty in J-Klin Beauty Jember customers either directly or indirectly Keywords: Perceived Quality, Perceived Value, Customer Satisfaction, Brand Loyalty
Model Analisis Pengaruh Citra Merek dan Harga terhadap Keputusan Pembelian Xiaomi Smartphone Pada Asia Ponsel Pekanbaru Silvia Sari Sitompul
COSTING : Journal of Economic, Business and Accounting Vol 2 No 2 (2019): 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 | Full PDF (643.079 KB) | DOI: 10.31539/costing.v2i2.611

Abstract

Mobile is not only used to communicate via telephone or sms, but consumers want more so that mobile features are increasingly diverse. Since the internet began to boom in Indonesia, the Internet has become a mandatory feature and has turned into a function in the cellphone itself besides being used for telephone and sms. So it is not surprising that cellphones with the lowest prices must fulfill three conditions, which can be used for telephone, SMS, and the internet. Our people are very thirsty for browsing, chatting, playing games and also for work. The internet has also become a basic necessity for every individual, because with the internet, humans have a lot of information. The internet is also useful for business, politics, economics and socializing.The purpose of this study is to find out and analyze the influence of Brand Image and prices on the purchase decision of Xiaomi Smartphone. The method used is multiple linear regression analysiswith a sample of 100 respondents. The research results show that the prices effect significant on Consumer decisions on Xiaomi Smartphone while brand image does not have aeffect significant on Consumer decisions on Xiaomi Smartphone Keywords: Brand Image, Features, Prices
Brand Image Terhadap Minat Konsumen Mobil Isuzu Panther Dodi Agusra
COSTING : Journal of Economic, Business and Accounting Vol 2 No 2 (2019): 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 | Full PDF (309.929 KB) | DOI: 10.31539/costing.v2i2.632

Abstract

Business people in the automotive industry continue to strive for what they produce and offer, desired and received by consumers, which will then be purchased at the maximum purchase level with a high frequency of purchases. The research objective was to determine the effect of brand image on consumer interest in buying Isuzu Panther cars at PT. Astra International Tbk. Pekanbaru Branch. The research method used in this study is multiple linear regression analysis. The results of the study concluded that respondents agreed with the brand image of the Isuzu Panther car today as a fuel-efficient car, a quality car, suitable for all terrain so that it adds to the rider's confidence and is an easy car to maintain and repair. Consumer interest in Isuzu Panther cars is considered good or interested consumers. The analysis using SPSS showed that the brand image has a very strong relationship with consumer interest in buying Isuzu Panther cars. Brand image has a positive effect on consumer interest, so if there is an increase in the brand image of the Isuzu Panther car, it will also lead to an increase in consumer interest in buying Isuzu Panther cars Keywords : Brand Image, Consumer Interest, Isuzu Panther
Pengaruh Sales Growth, Firm Size, Debt Policy, Return On Asset terhadap Nilai Perusahaan pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Lusiana Veronika Sinaga; Antonia Masriani Nababan; Annisa Nauli Sinaga; Thomas Firdaus Hutahean; Siti Tiffany Guci
COSTING : Journal of Economic, Business and Accounting Vol 2 No 2 (2019): 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 | Full PDF (620.952 KB) | DOI: 10.31539/costing.v2i2.664

Abstract

The company was builded to maximixing the wealth of their owner or their stokeholders. The company’s goal can be achieved by maximizing the firm value.The purpose of this research is to find out the impact of some variables such as Growth of Sales, Firm Size, Debt Policy, and ROA, to Firm Value on companies to Property and Real Estate period 2013-2016.Purposive sampling method was used in sampling and 26 companies were used as sample.Method of observation and using Linear Regression Analysis as the Analysis technique and 26 companies were used as sample.The result showed that Growth of Sales has significant and not impact on Firm Value, Firm Size has a positive and significant impact on Firm Value, Debt Policy not impact and not significanton firm value. And ROA has a positive and significant impact to Firm Value.The firm value is very important because the higher is the firm value, the higher is the wealth of the company’s owner. To the investors that they may point out the Return on Asset and before make an investment. Keywords : Sales Growth, Firm Size, Debt Policy, Return on Asset
Pengaruh Free Cash Flow, Leverage, Net Profit Margin dan Pertumbuhan Perusahaan terhadap Dividen Payout Ratio Perusahaan Property Real and Estate yang Terdaftar di Bursa Efek Indonesia Kevin Kevin; Nerlia Nerlia; Annisa Nauli Sinaga; Thomas Firdaus Hutahean; Siti Tiffanny Guci
COSTING : Journal of Economic, Business and Accounting Vol 2 No 2 (2019): 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 | Full PDF (429.262 KB) | DOI: 10.31539/costing.v2i2.672

Abstract

IDX is one of the places for stock trading transactions of various companies in Indonesia. This study aims to analyze the factors that affect the company’s stock price in Indonesian capital market especially in Property Real and Estate. The variables used in this study is Free Cash Flow, Leverage, Growth Company, and dividen policy. This study uses a quantitative approach with multiple linear regression analysis model. This study uses the period 2013-2016. The number of observations used in this study were 14 observations. The results showed that the variable Free Cash Flow, Leverage, Net profit margin and Growth Company has not significantly effect Dividen Policy. Keywords: Free Cash Flow, Leverage, Net Profit Margin, Growth Company
Pengaruh Earning Per Share, Total Assets Turn Over dan Pertumbuhan Penjualan terhadap Harga Saham pada Perusahaan Sektor Property And Real Estate yang Terdaftar Di Bursa Efek Indonesia Debora Silitonga; Putri Delima S.I Siregar; Rijal Siahaan; Andi Pranata Ginting; Rosmita Sari Siregar
COSTING : Journal of Economic, Business and Accounting Vol 2 No 2 (2019): 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 | Full PDF (506.816 KB) | DOI: 10.31539/costing.v2i2.693

Abstract

The stock price is the price of a stock that occurs on the stock market, at a certain time determined by the market actor and determined by the demand and supply of the shares concerned in the capital market. This study aims to examine the effect of earnings per share, total asset turn over and sales growth on stock prices in the property and real estate sector companies listed on the Indonesia Stock Exchange (IDX). The population in this study was 47 companies and made a sample of 21 companies with purposive sampling technique. This study uses multiple linear regression analysis. The results of simultaneous research have an effect on stock prices. Partially earnings per share has a significant effect on stock prices, while total asset turnover and sales growth have no significant effect on stock prices. Simultaneously earnings per share, total assets turn over and sales growth have a significant effect on stock prices. Keywords: Earning Per Share, Total Assets Turn Over, Sales Growth, Stock Price

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