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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 Ukuran Perusahaan, Roe, Dan Current Ratio Terhadap Struktur Modal Dimoderating Sales Growth Pada Perusahaan Perdagangan, Jasa, Dan Investasi Di BEI Ade Hartati Girsang; Clara Putri Simamora; Tetty Tiurma Uli Sipahutar
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.v6i2.2540

Abstract

This research aims to understand the effect of Firm Size, ROE, Current Ratio on Capital Structure moderated by Sales Growth. The population used in this research is trading, service and investment companies listed on the IDX in 2016-2019. According to the total sample criteria, 28 companies were selected from 164 companies. To get real results, we try to test each variable according to the hypothesis. This research uses multiple linear regression analysis methods as well as Moderated Regression Analysis (MRA) which is preceded by descriptive analysis and continued with classical assumption tests. The hypothesis experiment used the F test analysis tool and the t test. The conclusion of this research is that firm size and ROE do not have a partial effect on capital structure, while the current ratio has a partial and significant negative effect on capital structure. The results of the moderation regression analysis are that Sales Growth is unable to moderate Firm Size, ROE , and Current Ratio to Capital Structure. Keywords: Firm Size, ROE, Current Ratio, Sales Growth, Capital Structure.
Return On Assets, Current Ratio,Net Profit Margin, Total Asset Turnover Berpengaruh Terhadap Perkembangan Laba Pada Industri Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015- 2019 Williana Silviani; Rosdiana Panjaitan; Sally Angelika Hutagalung; Tetty Tiurma Uli Sipahutar
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.v6i2.3367

Abstract

This study aims to test whether Return On Assets, Current Ratio, Net Profit Margin, Total Asset Turnover have an effect on the growth of profits listed on the Indonesia Stock Exchange. This research is a type of quantitative descriptive research, which uses data from 135 large and small trading sector manufacturing companies listed on the Indonesia Stock Exchange. Partially, the variables of return on assets, current ratio and total asset turnover have no effect on profit growth. Meanwhile, the net profit margin variable has a positive effect on profit growth. And simultaneously, the independent variable has no effect on the profit growth variable. The sampling method used in this research is purposive sampling. The method in this research is descriptive analysis method and multiple linear regression analysis method. Keywords: Return On Assets, Current Ratio, Net Profit Margin, Total Asset Turnover, Profit Growth
Pengaruh Risiko Bisnis, Struktur Aset, Dan Pertumbuhan Penjualan Terhadap Struktur Modal Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar Bei Tahun 2016-2021 Siti Nur Mismawati; Widhian Hardiyanti
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.v6i2.5369

Abstract

The era of globalization has brought significantly increased economic competitiveness. Companies are required to continue to develop their business. Determining the capital structure is very important for every company. Capital structure decisions can influence the assessment of a company's financial capability by knowing the aspects that can affect a company's capital structure. The purpose of this research was conducted to examine the effect of business risk, asset structure, and sales growth on the company's capital structure partially and simultaneously. The population used in this study is a consumer goods sub-sector manufacturing company listed on the Indonesia Stock Exchange from 2016 to 2021. The sampling technique used purposive sampling, in order to obtain 25 companies that were used as samples in the research. The data analysis technique used in this research is multiple regression analysis. Based on the results of this research, it is known partially that business risk has a significant negative effect on the company's capital structure, while asset structure and sales growth have a significant positive effect on the company's capital structure. Simultaneously, business risk, asset structure, and sales developments influence the company's capital structure. Keywords: Capital Structure, Business Risk, Asset Structure, Sales Growth, Manufacturing Company.
Pengaruh Modal Kerja, Hutang, Dan Likuiditas Terhadap Profitabilitas Pada Perusahaan Sektor Keuangan Yang Terdaftar Di BEI Tahun 2019-2021 Fahmi Utaminingsih; Listyorini Wahyu Widati
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.v6i2.5376

Abstract

The purpose of this research is to find out the actual situation of the impact of working capital, debt and liquidity on profitability simultaneously or partially, by using working capital, debt and liquidity as independent variables, profitability as the dependent variable. This research uses data sourced from the financial reports of financial sector companies starting from 2019-2021. The total number of financial companies listed on the IDX is 105 companies and 103 companies are included in the test criteria, with an initial sample of 360 samples consisting of 103 companies multiplied by three years, then after being tested for normality there are extreme data, so the data is outlier so that the sample becomes 91. In this study using SPSS software version 24. The results of the study show that the working capital variable has a negative and insignificant effect on profitability. The debt variable has a negative and significant effect on profitability. The liquidity variable has a positive and significant effect on profitability. The results of testing the working capital hypothesis on profitability obtained 0.807. Testing the debt hypothesis on profitability obtained 0.04 however, while testing the liquidity hypothesis obtained 0.01Keywords : Working Capital, Leverage, Liquidity, Profitability
The Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Profitabilitas Dan Arus Kas Terhadap Financial Distress (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2020-2021) Agnes Dewi Anjani; Taswan Taswan
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.v6i2.5378

Abstract

This study aims to determine whether Managerial Ownership, Institutional Ownership, Profitability and Cash Flow affect Financial Distress. The population in this study are 386 companies with secondary data sources derived from the financial reports of manufacturing companies listed on the IDX for 2020-2021. The selection of the research sample used a purposive sampling technique so that the samples obtained were 149 companies. The research method is quantitative. This study applies multivariate analysis by utilizing logistic regression which has non-matrix variables, namely dummy variables (category 0 and category 1). The results of the study show that Managerial Ownership, Institutional Ownership, and Profitability have a negative and significant effect on Financial Distress. Cash flow has a negative and insignificant effect on Financial Distress. Keywords: Managerial Ownership, Institutional Ownership, Profitability, Cash Flow, and Financial Distress.
Digital Transformation Strategy For PT Penjaminan Infrastruktur Indonesia (PERSERO) Yunan Novaris Arifidianto
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.v6i2.5597

Abstract

PT Penjaminan Infrastruktur Indonesia (Persero)/Indonesia Infrastructure Guarantee Fund (IIGF) is very aware of the important role of digital technology in collaborating both with internal and external stakeholders. The use of digital technology effectively will speed up the process of collaboration both within IIGF and expanded by digital collaboration with external stakeholders. In this final project will explore how to develop a digital transformation strategy at IIGF by studying literature on digital innovation theories, digital transformation, business model transformation, business process transformation and cultural/organizational transformation. The research method in this final project by identifying business issues, analyzing the status quo with interviews, analyzing factors related to digital transformation, formulating effective digital transformation strategies and providing recommendations for business solutions that can be pursued by the management of IIGF, implementation plan of digital transformation more effective. Based on the findings in this study, the results are that we provide business solutions within 3 main elements in digital transformation, namely people, processes and technology. Keywords: Indonesia Infrastructure Guarantee Fund, PT PII (Persero), Government Guarantee, PPP, Digital Transformation Strategy
Analisis Bibliometrik Pada Google Scholar Dengan Kata Kunci “Digital Marketing” Menggunakan Perangkat Lunak Vosviewer Salim Siregar
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.v6i2.5907

Abstract

Trends in digital marketing research have often been carried out by many researchers. This has spawned a deep interest and discussion about digital marketing in recent years. Evidenced by the increasing number of companies that recognize the use of digital marketing in selling and promoting their products. Digital marketing is a series of strategies aimed at promoting brands on the internet. It differs from traditional marketing in that it involves the use of different online channels and methods that allow analysis of results in real time. This study uses a quantitative descriptive. Meanwhile, the analysis uses bibliometric analysis by collecting scientific article literature results obtained from Google Scholar with the keyword "Digital Marketing" using the Publish or Perish application. The search results for scientific work are stored in the RIS format and processed using VOSviewer. Map of the development of articles with topics about digital marketing in the category of article title, abstract, keywords in the period 1996 – 2022 divided into 57 clusters. These clusters contain several keywords, variables, and authors who made scientific articles about digital marketing in that period. These things are useful for research updates on digital marketing.
Pengaruh Kompetensi, Teknologi Informasi, Persepsi Resiko Dan Tingkat Literasi Keuangan Terhadap Minat Investasi Crypto Currency Noel Multi Kristian Ujung; Riadi Riadi; Jenisa Satya; Desy Astrid Anindya
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.v6i2.5958

Abstract

The research started from the development of crypo investment so that it has become a cornerstone in this study is to analyze the influence of competence, Information Technology, Risk Perception and level of financial literacy on crypto currency investment interests. To complete this study there are 98 respondents and use simple random sampling. The conclusion of this study is that simultaneously and partially competence, information technology, risk perception and level of financial literacy have a positive and significant effect on crypto currency investment interested. Keywords: Competence, Information Technology, Risk Perception, Financial Literacy Level, Investment Interest.
Pengaruh Current Ratio, Debt To Asset Ratio, Account Receivable Turnover, Return On Asset, Dan Dividen Per Share Terhadap Harga Saham Pada Perusahaan Manufaktur Thomas Firdaus Hutahean; Kelvin Kelvin; Deli Prasasti Togatorop; Hotma Mentalita
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.v6i2.5990

Abstract

This study aims to determine the effect of Current Ratio, Debt to Asset Ratio, Account Receivable Turnover, Return On Asset, and Dividend Per Share on stock prices in manufacturing companies. The population in this study is all manufacturing companies in the consumer goods sector and the use of the sample used is purposive sampling. The program used to process data is SPSS. Current Ratio has a negative and significant effect on stock price. Debt to Asset Ratio hasn’t a significant effect on stock price. Account Receivable Turnover hasn’t a significant effect on stock price. Return On Assets has a positive and significant effect on stock prices and Dividends Per Share have a negative and significant effect on stock prices. Current Ratio, Debt to Asset Ratio, Account Receivable Turnover, Return On Asset and Dividend Per Share have a significant effect on stock price. Keyword: Stock price, Current Ratio, Debt to Asset Ratio, Account Receivable Turnover, Return On Asset, Dividen per Share.
Perumusan Strategi Bisnis Untuk Menghadapi Peraturan Terkait Pasokan Batubara Dalam Negeri: Studi Kasus PT ABC Fathia Noor Rahma; Nila Armelia Windasari; Widhyawan Prawiraatmadja
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.v6i2.5339

Abstract

This study aims to formulate the right strategy for coal mining company (case study of PT ABC) in response to regulation. To ensure the stability of the domestic coal supply for national electricity and fuel or raw materials for domestic industry, the Decree of MEMR has been issued to regulate about the obligation to prioritize domestic coal supply and to determine coal sales price for domestic market. This research uses qualitative methods to identify the current situation, formulating, and proposing a new strategy. VRIO analysis and PESTEL analysis is conducted to analyze internal and external factors, respectively. The business strategies to answer the problem will be formulated based on the results of the internal and external analysis as well as the results of the interviews with the relevant stakeholders. The results shows that short-term and long-term strategies should be implemented, including to optimize the sales of coal products with the specifications that are suitable with the domestic market, acquire potential new customers from smelters industry, and encourage employees training to build compliance awareness as well as to maintain good relationship with the government. Long-term strategy namely coal gasification to produce methanol or DME products should also be explored. Keywords: Domestic Coal Supply, Domestic Coal Sales Price, Supply Assignment, Regulation, Business Strategy

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