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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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The Role Of Computer Assisted Audit Techniques, Professional Skeptism And Remote Auditing On Quality Of Audit In Public Accountant Office Yoesoep Edhie Rachmad; Hedar Rusman; Samuel PD Anantadjaya; Moch Arif Hernawan; Diksi Metris
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.v6i2.6108

Abstract

This study aimed to test hypotheses and produce empirical evidence about the effect of remote auditing, computer assisted audit techniques, and professional skepticism on audit quality. The data research were gathered using a questionnaires distributed to 100 external auditors working at public accountant firm in DKI Jakarta. The research sample was determined using the purposive sampling. Data were analyzed using IBM SPSS 26 software. The results toward the data showed that remote auditing have a positive effect on audit quality, computer assisted audit techniques have a positive effect on audit quality, and professional skepticism have a positive effect on audit quality. Meanwhile, remote auditing, computer assisted audit techniques, and professional skepticism simultaneously effect on audit quality.
The Influence Of Group Conformity, Consumer Attitude And Lifestyle On The Purchase Decision Counterfeit Fashion Products Zunan Setiawan; Heny Herawati; Ratnawita Ratnawita; Syamsu Rijal; Ratih Pratiwi
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.v6i2.6109

Abstract

This study was conducted to determine the effect of attitude, lifestyle and group conformity to the decision buying fashion products imitation. The hypothesis in this study is whether there is a significant influence of the dimensions of attitude (cognitif, affective, conative), dimensions of lifestyle (activity, interest, opini) and dimensions of group conformity (normative influence and informational influence) to the decision buying fashion products imitation. The population in this study were 887 men and women with classification age (18-25) years old and 350 samples were taken using a non-probability sampling techniques called convenience sampling. To measure, researchers adapted from Tricomponent Attitude Model Scale, AIO methods, and Peer Conformity Inventory (PCI). CFA (Confirmatory Factor Analysis) is used to test the validity of measuring instruments and Logistic Regression Analysis was used to test the research hypoteses. All testing technique performed using SPSS software 16.0 and LISREL 8.70. The result showed that there was a significant effect of attitude, lifestyle and group conformity on purchase decisions fashion products imitation. Minor hypothesis test results showed that the interest and informational influencem have a significant influence on the decision to buy fashion products imitation. Meanwhile, cognitif, affective, conative, activity, opini and normative influence didn’t have a significant influence on the decision buying fashion products imitation. The results also showed the proportion of the variance of the decision of buying a fashion products imitation described by all the independent variables was 18.7%, while 81.3% is influenced by other variables outside of this research. Researcher hope implication of this research will be more examined by adding some independent variabel. Example, demografic factors.
Pengaruh Tangibility, Reliability, Responsiveness, Assurance, Emphaty Dan Image Terhadap Customer Satisfaction pada PT. Bank Central Asia (BCA) Di Surabaya Christin Verarika
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.v6i2.5301

Abstract

This study aims to determine and analyze the effect of service quality, namely; tangible, reliability, responsiveness, assurance, empathy and image on customer satisfaction PT. Bank Central Asia (BCA) in Surabaya. This type of research is basic research using 6 research variables, namely tangibility, reliability, responsiveness, assurance, empathy and image. This study uses primary data by distributing questionnaires online. The sample used in this study were 320 respondents. While the data processing method in this study uses the IBM SPSS Statistic 24 software to test the validity and reliability test. While the method used for data processing is the SEM (Structural Equation Modeling) method with IBM AMOS 22.0 software to perform model tests (measurement models and structural models) and hypothesis testing. The results showed that the variables Tangibility, Assurance, Emphaty and Image have a significant positive relationship to Customer Satisfaction. Meanwhile, the Reliability and Responsiveness variables have a positive and insignificant relationship with Customer Satisfaction. Keywords: Service Quality, Customer Satisfaction, Image, Banking Service Quality
Pengaruh Profitabilitas, Leverage dan Market Value terhadap Harga Saham pada Perusahaan Industri Barang Konsumsi yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021 Nanda Dwi Priliana; G. Anggana Lisiantara
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.v6i2.5472

Abstract

Companies that are members of the Consumer Goods Industry have very high competition, so they must continue to improve their company performance to survive in the face of competition. These conditions can affect the movement of stock prices. The way to measure company performance is by looking at the financial statements and considering the ratios in them. So this research was conducted to find out whether there is an influence between the profitability ratios (ROA, ROE), leverage (DAR) and market value (EPS) partially or simultaneously on share prices in consumer goods industry companies listed on the IDX in 2019-2021. This study uses secondary data and quantitative methods purposive sampling as a data collection method. The total sample used after the outliers were 144 companies. Multiple linear regression analysis using the SPSS program was used as a technique to analyze the data. The conclusion of this study is Profitability (ROA, ROE), Leverage (DAR) and Market Value (EPS) simultaneously have a significant effect on stock prices. Profitability (ROA) partially has no effect on stock prices. Profitability (ROE) partially has a significant effect on stock prices. Leverage (DAR) partially has no effect on stock prices, and Market Value (EPS) has a significant effect on stock prices. Keywords: Profitability, Leverage, Market Value, Stock Price.
Pengaruh Keragaman Produk, Persepsi Harga, Dan Point Of Purchase (POP) Display Terhadap Keputusan Pembelian Toko Cahaya Mebel Di Kota Semarang Daffa Iddo Athala
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.v6i2.5475

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh keragaman produk, persepsi harga, dan display terhadap keputusan pembelian. Untuk mengambil data Konsumen Toko Cahaya Mebel di Kota Semarang sebanyak 100 responden. Teknik pengambilan sampel dengan menggunakan purposive sampling. Hasil penelitian ini menunjukan bahwa keragaman produk, persepsi harga, dan display berpengaruh positif dan signifikan terhadap keputusan pembelian. Berdasarkan hasil yang diperoleh, uji instrumen penelitian menunjukan semua indikator valid dan semua variabel reliabel. Berdasarkan uji F semua variabel bebas secara simultan berpengaruh terhadap keputusan pembelian. Berdasarkan hasil koefisien regresi dan uji t menunjukan bahwa variabel Keragaman Produk, Persepsi Harga dan Display berpengaruh positif dan signifikan terhadap keputusan pembelian.
Kinerja Perusahaan, Kepemilikan Keluarga, Dan Kompensasi Eksekutif Kimaya Dewi Nastiti
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.v6i2.5493

Abstract

The purpose of this study was to examine the effect of company performance on executive compensation with family ownership as a moderating variable. The sample of this study is non-financial companies listed on the IDX in 2014 - 2018. There are 522 observational data in this study. This study uses multiple linear regression and moderation regression analysis. Executive compensation is the dependent variable and firm performance is the independent variable in this study. Family ownership as the moderating variable. The results of this study confirm the positive effect of firm performance on executive compensation. Family ownership does not moderate the effect of firm performance on executive compensation. Keywords: Firm Performance, Executive Compensation, Family Ownership, ROA
Analisis Faktor-Faktor Yang Menyebabkan Kredit Bermasalah Pada PT. BPR Arthaguna Mandiri Kantor Pusat Gadobangkong Dini Rahayu; Rita Yuniarti
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.v6i2.5536

Abstract

This study aims to determine the factors that cause non-performing loans at PT. BPR Arthaguna Mandiri. The method used in this research is descriptive with a qualitative approach. Secondary data collection was obtained from documented sources in the company, namely financial reports, and primary data was obtained from the first source, namely through observation and interviews. The population in this study were 20 credit officers of PT. BPR Arthaguna Mandiri and 15 samples representing credit officer employees. The results showed that the factors causing problem loans at PT. BPR Arthaguna Mandiri which dominates is caused by internal factors where there are deviations from credit granting procedures, inaccurate analysis of the elements and principles of lending and weak supervision of credit granting procedures and oversight of debtors. External factors that cause non-performing loans lie in the use of weak bank supervision by debtors, and the debtor's business sector is unable to generate long-term profits. Keywords: Troubled Loans, Credit Granting Procedures, Rural Banks
Analisis Pengaruh Covid-19 Terhadap Kinerja Keuangan Lippo Group Yang Terdaftar Di BEI Tahun 2018-2021 Emi Susanti Purba; Devi Ruminta Nainggolan; Roini Nela Setia Manurung; Tina Novianti Sitanggang; Renika Hasibuan
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.v6i2.5562

Abstract

This study was conducted to..see whether Covid-19 had an influence on the Financial Performance of Lippo Groupsubsidiaries which on the Indonesia Stock Exchange in 2018-2021 through the variables determined in..this study. Datafrom financial reports every year, has carried out the process of determining the sample with adjusted criteria. The population is Lippo Group subsidiaries, using purposive sampling method, the final sample is 15 companies. This research aims to provide knowledge and become a source of information to help futre researchers, students,companies and external parties who need information. According to the output of this..study , it is partially known..that..there is a significant.influence of Current Ratio on financial performance. Return..On Assets, Working Capital turnover, Return..On Equity do..not have a significant..effect on Financial Performance. But all variables in..thisstudy ensure that..there..is a have a simultaneously effect on Financial Performance.
Strategi Pemasaran E-Commerce Retail Sayuraya dengan Analisis SWOT Nurun Ni`mah
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.v6i2.5666

Abstract

The development of information technology is currently developing rapidly and is increasingly widespread, providing changes in ways and business processes in the trade industry. One of the businesses on the internet is called e-commerce. Sayuraya is an e-commerce platform in the grocery & retail sector that provides food needs for consumers. In running this e-commerce business, of course there are many obstacles and obstacles faced by Sayuraya, especially business competition between e-commerce. But behind everything, Sayuraya has definitely prepared a big enough business marketing strategy so that the company can survive and grow to its current stage. As an e-commerce platform, Sayuraya has a competitive advantage over its competitors, therefore this research was conducted to find out how Sayuraya's marketing strategy was carried out using SWOT analysis. This type of research is a qualitative research that seeks to collect facts and data collection is carried out by the interview method. Keywords: Marketing Strategy, E-Commerce, SWOT Analysis
Analisis Faktor-Faktor Yang Mempengaruhi Return On Assets Perusahaan Dede Hertina; Sakina Ichsani; Gita Genia Fatihat; Yana Hendayana; John Henry Wijaya; R Susanto Hendianto
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.v6i2.5724

Abstract

The purpose of this study was to analyze the factors that affect ROA and to find out how much influence the independent variables: quick ratio, total assets turnover, fixed assets turnover, accounts receivable turnover, and debt ratio; had on return on assets. To achieve the research objectives, a sample of companies listed in the building construction sub-sector on the Indonesia Stock Exchange for the 2019-2021 period was used, with a total sample of 10 companies selected using a purposive sampling technique. This study uses panel data regression analysis to determine the effect of each independent variable on ROA. The results showed that the quick ratio, fixed assets turnover, accounts receivable turnover, and debt ratio did not have a positive effect on ROA. Meanwhile, total assets turnover has a positive effect on return on assets. The results of this study are expected to be information in determining the company's return on assets and it is expected that the company can consider the factors that affect the ROA, especially the total assets turnover factor.

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