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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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Analisis Pengaruh Kepuasan Pelanggan Terhadap Minat Beli Kembali Di Aplikasi Shopee Serta Dampaknya Pada Keunggulan Bersaing Fredy Olimsar; Feny Tialonawarmi
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.v6i2.5729

Abstract

In general, people today do a lot of buying and selling online through e-commerce because there is no need to go to a shopping center and transactions can be done easily and quickly. Various kinds that can be done in this online business, one of them by using an application. The most popular online shopping platform applications in Indonesia are Shopee, Lazada, Tokopedia, Bukalapak, Blibli. One of the objectives of this study is to identify and analyze the effect of customer satisfaction on competitive advantage through repurchase interest as a mediating variable. The results of this study indicate that there is an influence of customer satisfaction on competitive advantage mediated by repurchase interest. This means that when customers feel like making repeat purchases, customers are satisfied with the Shopee application they use and can be superior if many customers make repeat purchases. On the other hand, if the online shopping platform ignores customer satisfaction and creates customer dissatisfaction, it will affect the repurchase intention of its customers, which will have a negative impact on competitive advantage. Keywords: Customer Satisfaction, Repurchase Intention, Competitive Advantage, Shopee Application
Pengaruh Kepemilikan Asing, Kualitas Audit, Dan Effective Tax Rate Terhadap Transfer Pricing Maria Almeida Nagita Putri
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.v6i2.5818

Abstract

This study aims to determine the effect of foreign ownership, audit quality and effective tax rate on transfer pricing. This study uses a sample of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2021 period. The sampling method used purposive sampling with criteria set by the researcher so that a sample of 24 companies was used in this study. Management of data in research using multiple linear regression. The results of this study indicate that foreign share ownership has an effect on transfer pricing, audit quality and effective tax rate have no effect on transfer pricing. The contribution in this study empirically explains the relationship between foreign ownership using the percentage of foreign share ownership, audit quality using a dummy variable by determining a sample of company financial statements that are audited by big four KAP with a value of 1 and non-big four KAP with a value of 0, and the effective tax rate using the expense ratio current tax with pre-tax profit. This research provides information for the government to be able to decide on a policy of strict sanctions in overcoming problems related to tax suppression and stakeholders in the company can monitor the company's transaction activities with related parties in countries with low tax rates. Keywords: Foreign Ownership, Audit Quality, Effective Tax Rate, Transfer pricing
PENGARUH TINGKAT HUTANG, KOMITE AUDIT, DAN INTENSITAS PERSEDIAAN TERHADAP MANAJEMEN PAJAK Sri Lestari Yuli Prastyatini
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.v6i2.5819

Abstract

Penelitian ini bertujuan untuk mengetahui variabel tingkat hutang, komite audit dan intensitas persediaan berpengaruh terhadap manajemen pajak. Penelitian ini bersifat kuantitaif dengan data sekunder yang diperoleh dari perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Populasi yang dijadikan objek pada penelitian ini sebanyak 76 perusahaan. Dari populasi tersebut ditentukan sampel dengan metode purposive sampling berdasarkan kriteria yang digunakan diperoleh sebanyak 144 sampel. Hasil yang diperoleh menunjukan bahwa variabel independent tingkat hutang dan komite audit tidak berpengaruh terhadap manajemen pajak, sedangkan intensitas persediaan berpengaruh terhadap manajemen pajak. Kontribusi Penelitian tingkat hutang menggunakan rasio hutang, komite audit menggunakan jumlah anggota komite audit, intensitas persediaan menggunakan persediaan dan total seluruh aset. Penelitian ini juga memberikan informasi kepada para pementing perusahaan dan investor untuk memperhatikan manajemen keuangan perusahaan dalam mengelola laporan keuangan. Kata kunci: Tingkat Hutang, Komite Audit, Intensitas Persediaan, Manajemen Pajak.
Pengaruh Pengendalian Internal, Moralitas Individu Dan Efektivitas Terhadap Pengelolaan Keuangan Di Kecamatan Sukolilo Kota Surabaya Adellya Tabitha Safa Marcella; Tituk Diah Widajantie
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.v6i2.5825

Abstract

The purpose of this research is to examine and illustrate the ways in which internal control, personal morality, and efficiency have an impact on financial management in the Sukolilo District of Surabaya City. This study employs a quantitative methodology, which is typically a deductive method. Workers in the Sukolilo District of Surabaya City served as both the population and sample for this research. A total of 49 participants throughout 7 villages participated in the sample. Data utilized in this research are primary data, acquired by questionnaires sent to all employees in the Sukolilo subdistrict of Surabaya. Partial Least Squares is the data analysis method employed in this investigation (PLS). The study's findings indicate that neither internal control nor effectiveness has an impact on financial management. Individual morality affects financial management in Surabaya's Sukolilo district, however. Keywords: Internal Control, Personal Morality, Effectiveness, Financial Management
Pengaruh Akuntabilitas, Transparansi Dan Responsivitas Terhadap Kualitas Laporan Keuangan Kecamatan Tulungagung Kabupaten Tulungagung Violinda Dhina Widaningrum; Firda Zulfa Fahriani
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.v6i2.5899

Abstract

This study aims to determine the effect of accountability, transparency and responsiveness on the quality of financial reports in Tulungagung. In this study, primary data collected by using Google form and quantitativeemethods. The populationsin this study were villagesadministrative officer throughout the Tulungagung. By calculating the Slovin formula, it generates 69 samples of individual respondent. With a significance of 0.684 and tcount of 0.409, the findings show that partially the accountability variable has no effect and is not significant on the quality of financial statements. Partially, transparency affects the quality of financial reports and significantly influences it with a significance of 0.000 and tcount of 5.589. With a significance of 0.003 and tcount 3.071 the responsiveness variable partially affects the quality of financial reports. Accountability, transparency and responsiveness all affect the quality of financial statements simultaneously and have a significant influence on it with a significance of 0.000 and Fcount of 45.995. In conclusion, the quality of financial reports in Tulungagung District, Tulungagung Regency is influenced by the transparency and responsiveness variables, while the accountability variable has no effect. Simultaneously accountability, transparency, and responsiveness affect the quality of financial reports in Tulungagung. Keywords: Accountability, Transparency, Responsiveness, Financial Report Quality
Pengaruh Akuntabilitas Pengelolaan Dana Desa Dan Pendapatan Asli Daerah Terhadap Kepercayaan Masyarakat Desa Pojok Kecamatan Campurdarat Kabupaten Tulungagung Ikhsan Ikhsan; Faizal Satria Desitama
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.v6i2.5904

Abstract

The purpose of this study is more community anxiety about development, finance and so on regarding village funds and regional original income, because there are various roads that are still comfortable to pass, this research uses a type ofquantitative research which is a research method that uses data- data in the form of numbers as a tool to analyze and conduct research studies,especially what has been examined. The type of this research is descriptive research type. Because Pojok Village has 3 hamlets, namely Secang Hamlet, Gedangsewu Hamlet, and Pojok Hamlet, with a total of 50 respondents who were divided into 3 parts so that the questionnaire was evenly distributed to one village. The results of this study are thatAccountability, Management of Village Funds, has no effect on public trust, but management of regional original income has a significant effect on community trust in Pojok Village, Campurdarat District, Tulungagung Regency Keywords: Accountability, Management of Village Funds, Management of Local Own Revenue, Community Trust
Pengaruh Rasio Profitabilitas, Rasio Likuiditas Dan Rasio Leverage Terhadap Mandatory Disclosure Yang Di Moderatori Firm Size (Studi Perusahaan BUMN 2010–2020) Yeni Ariesa; Cindy Pricylia; Felia Chen; Mochammad Fahlevi
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.v6i2.5926

Abstract

The purposei/aim of thisi studyi isi toi examinei whether thei ratio of Profitabilityi, Liquidityi and Leveragei Affect Mandatory Disclosure which is Moderated by Firm Size in the BUMN sector in 2010-2020. The research usesi deductiveiapproachi method, quantitativei type and descriptivei. Thei amount ofi BUMN enterprise sectori registered on the IDXiare 19 companiesi andi thei samplei thati fulfill the criteriai according to purposivei samplingi is 13 companiesi. This typei of researchi data usesi secondaryi datai. Thei datai used in the pooling data. Thei datai analysisi techniquei ofi thisiresearchi usesi the EVIEWS program. The conclusion from thei resultsi ofi thisi studyi shows thei profitabilityi andiliquidity ratio havei significanti negative effecti oni mandatory disclosure whilei the leveragei ratio andi firmi sizei haveiai positivei effecti oni mandatory disclosurei. Simultaneouslyi profitabilityi ratiosi, liquidityi ratiosi, leveragei ratiosi and firm sizei havei no effecti oni mandatory disclosure. It is proven by f count is 0.8923 and sig value is 0.2617 higher than 0.05. Keywords: Profitabilityi Ratios, Liquidityi Ratios, Leveragei Ratios, Firm Size and Mandatory Disclosure.
Analisis Efektivitas Dan Efisiensi Realisasi Anggaran Pendapatan Dan Belanja Daerah Pada Dinas Koperasi Dan UKM Provinsi Jawa Timur Rajendra Ghazian Zhafiri; Sri Trisnaningsih
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.v6i2.5941

Abstract

The purpose of this study was to analyze and find out the level of effectiveness and efficiency in the realization of the regional income and expenditure budget at the Office of Cooperatives and UKM of East Java Province for the 2019 – 2021 fiscal year. This research uses a descriptive research method with a quantitative approach. The type of data in this study is secondary data in the form of a report on the realization of the regional income and expenditure budget. Data collection techniques in this study used the documentation method. This study obtained the results that the effectiveness of the realization of the regional original revenue budget at the Office of Cooperatives and UKM of East Java Province in 2019 and 2020 has very effective criteria and 2021 has criteria that are quite effective. Meanwhile, the level of efficiency in the realization of the 2019-2021 regional budget is less efficient. Keywords: Effectiveness, Efficiency, Budget, APBD
Pengaruh Pemanfaatan Teknologi Informasi, Kualitas Sdm, Dan Kebijakan Pemerintah Terhadap Kinerja Keuangan Ali Saifudin; Munari Munari
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.v6i2.5942

Abstract

which can be used to support the village's financial performance, especially in the economic and health sectors, which is a milestone in the recovery after the COVID-19 pandemic. This study aims to examine the influence of information technology utilization, human resource quality, and government policies on financial performance in the COVID-19 pandemic era in Sukolilo District, Surabaya City. The sample in this study was 39 respondents determined by the Purposive Sampling technique. Data analysis conducted in this study using SmartPLS 4 software. The results of the data analysis that does not affect the financial performance, the quality of human resources influence the financial performance, and government policies does not affect the financial performance. Keywords: Technology, HR, Policy, Financial Performance
Pengaruh Tingkat Penghasilan, Sanksi Denda, NJOP Dan SPPT Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan Sri Lestari Yuli Prastyatini; Adia Adi Prabowo; Rizza Abdilanisa
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.v6i2.5976

Abstract

This study's objective was to investigate the nature of the connection that exists between taxpayer compliance with land and building taxes and demographic factors such income, monetary penalties, NJOP, and SPPT. The sole kind of data that was employed in this investigation was primary data. The population included in this survey is comprised of Candirejo Village inhabitants who have paid land and building taxes. 120 people who lived in Candirejo Village and were obligated to pay land and building taxes made up the population. The procedure known as snowball sampling is used to choose samples. In order to examine the data, multiple linear regression is used. Both income and taxpayer compliance were determined to have a significant value of 0.836, and this value was observed for land and buildings. So, taking into consideration the t values of 2.899, 2.696, and 2.977 respectively, it is possible that NJOP and SPPT have a positive impact on taxpayer compliance with land and building taxes by way of the variable fine sanctions. Keywords: Income Level, Fine Sanctions, NJOP, SPPT, Land and Building Taxpayer Compliance.

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