cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
ipm2kpecosting@gmail.com
Phone
-
Journal Mail Official
ipm2kpecosting@gmail.com
Editorial Address
Jl.Gunung Sari Kel.Karya Bakti. Kec.Lubuklinggau Timur II Kota Lubuklinggau Sumatera Selatan
Location
Unknown,
Unknown
INDONESIA
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
 59   60   61   62   63 
Pengaruh Kualitas Informasi, Kemudahan Penggunaan Dan Citra Perusahaan Terhadap Kepercayaan Nasabah Dan Dampaknya Pada Keputusan Penggunaan Bca Mobile (Studi Pada Mahasiswa Fakultas Ekonomika Dan Bisnis Universitas Stikubank Semarang) Lailatu Zahro; Markus Surkamta Eric Santosa
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.v6i2.5452

Abstract

The original aim of this study was to find out the impact of issue qualiti, ease of use and company image on customer believes and their influence on the decision to use BCA mobile phones. The population of this study means mobile BCA users who are still active as Faculty students Economics and Business, University of Stikubank Semarang using a amount sample of 112 respondent. Information was collected by developing questionnaire. The analysis technique used in this study is linear regression analysis. Research results show that’s the quality of information has a positive influence on trust, ease of use has an positive effet on trus’t, corporate image has a positive effect’s on trust andd trust has positive efect ono usage preferences. Keywords : Company Image; Customer Trust; Decisions About The Use; Ease of Use; Information Quality
Anteseden Kepuasan Dan Loyalitas Toko Src Dalam Melakukan E-B2b Pada Mitra SRC Melalui Aplikasi Ayo Src Toko Di Pulau Lombok Nisrina Arieza Rahmadita
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.v6i2.5451

Abstract

Grocery stores have the opportunity to utilize technology as a means to support their business processes. Apart from being used to market products, technology with several application features is used to help grocery stores run their business operations, such as shopping at their grocery stores online, such as what AYO SRC Toko does. The purpose of this study was to look at and analyze the effect of e-loyalty programs and e-service quality on e-loyalty through e-satisfaction on the e-B2B application of the AYO SRC Toko on Lombok Island. The type of research used is quantitative in the form of conclusive - descriptive with online questionnaire distribution methods. Questionnaires were given to SRC store operators on Lombok Island who had conducted e-B2B for the last six months. The sampling technique used in this study is non-probability sampling with the category of convenience sampling. The analysis was performed using the Partial Least Square (PLS) model. This research is expected that PT. SRCIS knows the factors that influence application user satisfaction and loyalty so that it can increase competitive advantage and strategic decision making. The findings of this study are that e-Service Quality has a significant positive effect on e-Satisfaction and e-Loyalty both direct and indirect, and conversely, the e-Loyalty Program has no effect on e-Satisfaction and e-Loyalty both direct and indirect. Managerial implications are aimed at AYO SRC Toko, e-B2B business people or those who want to set up similar e-B2B applications. Keywords: e-B2B; e-loyalty; e-loyalty program; e-satisfaction; e-service quality
Sebaran Dan Keragaman Spasial Faktor-Faktor Yang Mempengaruhi Kemiskinan Di Kabupaten Tegal (Distribusi Dan Faktor Penyebab Kemiskinan Di Kabupaten Tegal) Izatun Purnami; Ernan Rustiadi; Andrea Emma Pravitasari
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.v6i2.6040

Abstract

Poverty is one of the crucial social problems in Tegal Regency, Central Java Province. Specific solutions are needed in a particular area to effectively combat poverty. The purpose of this study is to identify the spatial distribution and pattern of poverty in Tegal Regency using Spatial Autocorrelation analysis (Moran’s Global Index & Local Indicator of Spatial Autocorrelation/LISA) and to determine the spatial diversity of factors that influence poverty in Tegal Regency using Geographically Weighted Regression analysis. The research results show the clustered spatial distribution and pattern of poverty in Tegal Regency, and there are various specific influences from each factor that affects poverty in each village/subdistrict in Tegal Regency. Keywords: Spatial Autocorrelations, Global Moran Index, LISA
Perancangan Sistem Akuntansi Penggajian ‘Si Warna’ Di Pt Harapan Kurnia Textile Indonesia Reza Angelika; Tiris Sudrartono; Rini Suwartika Kusumadiarti
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.v6i2.6077

Abstract

The research conducted at PT Harapan Kurnia Textile Indonesia aims to produce accurate attendance information, fast, effective and efficient payroll management, provide financial reports for companies and payslips for employees appropriately. To identify the problems faced, primary and secondary data collection as well as qualitative descriptive approaches were used in this study. The method for developing software that uses waterfall with HTML to create pages on websites and databases is MYSQL. The results of this study show that the payroll management process has run well but still uses Microsoft Excel manually which is prone to errors. So to overcome these problems, an application design was made in the form of Flowmap, ERD and DFD and designed a payroll accounting system with web-based PHP programming language code. The conclusion of this study is that the color becomes a problem solver that will help HRD and financial staff in managing payroll to be faster, more precise and efficient and produce accurate payslips and financial statements. The advice given by the author is to conduct computer training payroll applications, perform system maintenance to prevent damage / errors in the system and back up data so that data remains safe if the computer is damaged. Keywords : Design, Accounting System, Payroll
Corporate Social Responsibility Sebagai Pemediasi Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Leverage Terhadap Nilai Perusahaan Baiq Dewi Lita Andiana
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.v6i2.6087

Abstract

This study aims to obtain evidence of the role of CSR in mediating the relationship between firm size, profitability and leverage with firm value. The research was conducted on companies that are members of the LQ45 index listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The method of determining the sample used is a purposive sampling technique. The number of samples obtained were 31 companies with a total of 124 observations in a 4 year time series. The analysis technique used is path analysis. The results of this study indicate that the firm size variable has a negative effect, the profitability and leverage variables have a positive effect, and the CSR variable has no effect on firm value. As for the direct influence on CSR, there are no variables that have a significant effect. Based on the results of this analysis, it is also found that CSR is not able to mediate the relationship between company size, profitability, and leverage with firm value in LQ45 index companies. The results of this research are to enrich knowledge and are used as a reference in investment and capital market courses, for management to be used as material for consideration in making improvements or enhancing company performance. As for investors, these results can be used as a reference before making investment decisions. Kata kunci: Ukuran, Profitabilitas, Leverage, CSR, Nilai
Studi Empiris Pengaruh Profitabilitas Dan Likuiditas Terhadap Kebijakan Dividen Adanan Silaban; Niska Trita Olivia Zalukhu
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.v6i2.6088

Abstract

This study aims to examine the effect of profitability and liquidity on dividend policy in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Profitability is proxied by using Return On Assets (ROA), liquidity is proxied by using the Current Ratio (CR), and dividend policy is measured by using the Dividend Payout Ratio. Sampling using purposive sampling method, obtained a sample of 90 observations. Data analysis in this study used the SPSS 25 computer program. The results of this study indicate that profitability and liquidity have a positive and significant effect on dividend policy. The results of this study strengthen the results of previous studies. Keywords: Profitability, Liquidity, Dividend Policy.
The Role of Audit Quality as a Moderating Variable in Relationship Between Quality of Audit Committee, Company Size and Financial Report Integrity of Manufacturing Companies Listed in IDX Dede Hertina; Okma Yendri; Yoesoep Edhie Rachmad; Hendrik Elisa Sutejo Samosir; Halim Dwi 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.v6i2.6103

Abstract

With audit quality serving as a moderating variable, the goal of this study is to examine and collect empirical data on the impact of audit committee quality and business size on the caliber of financial reports. Accounting knowledge, committee size, and meeting frequency all indicate the quality of an audit committee. Manufacturing businesses that were listed on the Indonesia Stock Exchange between 2013 and 2016 were used as a sample in this study. 33 manufacturing enterprises with a 4 year observation period were included in this study. Purposive sampling was used to collect the data. The multiple regression model and moderated regression analysis were used in this study to examine the hypotheses. The findings of this study revealed that the caliber of financial reports was unaffected by the audit committee's experience, the frequency of its meetings, or the size of the accounting and financial firms. Regarding the moderating influence of audit quality, the findings indicated that it was unable to moderate the relationship between the business size and the integrity of financial reports and all audit committee quality proxies.
The Role of Company Size as a Moderating Variable in the Relationship Between Tax Avoidance, Political Connections and Corporate Governance Desman Serius Nazara; Stellamaris Metekohy; Muhamad Irpan Nurhab; Aprilya Dwi Yandari; Roy Setiawan
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.v6i2.6104

Abstract

With business size acting as a moderating variable, the goal of this study is to gather empirical data regarding the impact of political and corporate links on tax evasion. The manufacturing firms in the consumer products sector that were listed on the Indonesia Stock Exchange between 2017 and 2021 were the subject of this study. Purposive sampling is used to determine the sample. A total of 100 data samples from 20 firms over a 5-year period made up the study's sample size. the approach of data analysis that makes use of moderated regression analysis and multiple linear regression analysis. The findings demonstrate that institutional ownership and political ties have an impact on tax evasion, but independent commissioners and the audit committee have no impact. According to the results of the moderation test, business size can influence institutional ownership and independent commissioners but not audit committees or political links in terms of tax evasion.
The Effect Of Job Satisfaction And Compensation On Performance Of Employees In Multinational Automotive Company Imam Jayanto; Fatkhuri Fatkhuri; Eka Kurnia Saputra; Samuel PD Anantadjaya; Irma M. Nawangwulan
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.v6i2.6106

Abstract

Employee performance is individual because each employee has a different level of ability in carrying out their duties. Performance depends on a combination of abilities, efforts, and opportunities that are obtained. This study aims to see how much the influence of compensation and job satisfaction together on the performance of employees of PT. ASTRA International Tbk - Daihatsu partially and simultaneously. In this study, the type of research used is associative research. Where the writer tries to know the relationship between two variables partially or simultaneously. This study's method of collecting data used a questionnaire with multiple linear regression analysis methods. The results of the study show that partial compensation and job satisfaction affect the performance of employees at PT. ASTRA International Tbk - Daihatsu. Simultaneously partial compensation and job satisfaction affect the performance of employees of PT. ASTRA International Tbk – Daihatsu with a contribution of 65.9%.
The Analysis Role of Profitability as Moderating Variable in Relationship Between Free Cash Flow, Managerial Ownership, Dividend Policy and Opportunity Investment Prety Diawati; Pius Weraman; Rina Destiana; Muhammad Amsal Nasution; Abdurohim Abdurohim
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.v6i2.6107

Abstract

With profitability acting as a moderator, the goal of this study was to ascertain the impact of managerial ownerships, free cash flow, and investment opportunities on dividend policy. For this study, the sample of manufacturing firms listed on the Stock Exchange between 2013 and 2017 was used. This study used 12 firms as its sample during a five-year period, making up a total of 60 companies. Purposive sampling is the technique employed. In this study, multiple regression was used to test the hypothesis and SPSS was used to determine the value of the absolute difference. The study's findings indicated that while managerial ownerships and the setting of investment opportunities don't have an impact on dividend policy, free cash flow does. Profitability isn't important when free cash flow, managerial ownerships, and investment opportunities are tempered by dividend policies.

Page 61 of 340 | Total Record : 3395

 59   60   61   62   63 

Filter by Year

2017 2025


Reset
Filter By Issues
All Issue Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 1 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol. 7 No. 5 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 2 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol. 7 No. 1 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol. 6 No. 2 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting Vol. 5 No. 2 (2022): COSTING : Journal of Economic, Bussines and Accounting Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): COSTING : Journal of Economic, Bussines and Accounting Vol 2 No 2 (2019): COSTING : Journal of Economic, Bussines and Accounting Vol 2 No 1 (2018): COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 2 (2018): COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 1 (2017): COSTING : Journal of Economic, Bussines and Accounting More Issue