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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 Employee Stock Ownership Program, Leverage, Ukuran Perusahaan, GCG, Nilai Tukar Dan Pajak Tangguhan Terhadap Kinerja Keuangan Pada Perusahaan Properti Dan Real Estate Yang Listing Di BEI Periode 2016-2020 Steffani Steffani; Stella Stella; Trimawati Lumbantobing; Yentika Tanti; Bayu Wulandari; Mhd Zulkifli 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.v6i2.6001

Abstract

This research was conducted to analyze the effect of the ESOP Employee Stock Ownership Program, Leverage, Company Size, GCG, Exchange Rates and Deferred Taxes on the Financial Performance of Property and Real Estate Companies Listing on the IDX for the 2016-2020 period. Quantitative approach is the method of this research. The research population totaled 65 Property and Real Estate Companies listed on the IDX for the 2016-2020 period. Using purposive sampling for sampling, the sample in the study amounted to 9 companies. The results show that research on ESOP, Leverage, Company Size, GCG, Exchange Rates and Deferred Taxes have an effect on the Financial Performance of Property and Real Estate Companies Listing on the IDX for the 2016-2020 period. Partial test results show that the Employee Stock Ownership Program (ESOP) has an effect on the financial performance of property and real estate companies listed on the IDX for the 2016-2020 period. Partial test results show that leverage has no effect on financial performance in property and real estate companies listed on the IDX for the 2016-2020 period. Partial test results show that company size has an effect on financial performance in property and real estate companies listed on the IDX for the 2016-2020 period. Partial test results show that GCG has no effect on the financial performance of property and real estate companies listed on the IDX for the 2016-2020 period. Partial test results show that exchange rates have no effect on financial performance in property and real estate companies listed on the IDX for the 2016-2020 period. The results of the partial test show that Deferred Tax has no effect on the Financial Performance of Property and Real Estate Companies Listing on the IDX for the 2016-2020 period. Keywords: ESOP, Leverage, Company Size, GCG, Exchange Rate, Deferred Tax
Pengaruh Struktur Modal, Likuiditas, Profitabilitas, Firm Size Dan Kepemilikan Institusional Terhadap Nilai Perusahaan Pada Perusahaan Subsektor Retail Trade Di BEI Periode 2017-2021 Thomas Firdaus Hutahaean; Cynthia Cynthia; Sabrina Sabrina; Lydia Lydia; 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.v6i2.6432

Abstract

In order to ascertain how the company value in the retail trade company subsector on the IDX will change over the 2017–2021 period depending on variables such as capital structure, liquidity, profitability, firm size, and institutional ownership is the aim of this study. The population of this study is the Retail Trade sub-sector companies on the IDX totaling 30 companies. Six companies were included in the study sample because they applied a purposive sampling technique. The statistical method applied in this study is multiple linear regression analysis. The data shows that institutional ownership, liquidity, and capital structure are influencing factors, while profitability and firm size have little effect on firm value. Moreover, it simultaneously confirms that factors such as institutional ownership, liquidity, profitability, firm size, and capital structure all have a large impact on firm size. Keywords: Capital Structure, Liquidity, Profitability, Firm Size, Institutional Ownership, Firm Value
Analisis Fraud Pentagon Terhadap Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021) Ulfa Nur Diana Kamalia
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.v7i1.5476

Abstract

This study examines the effect of financial targets, nature of the industry, change in auditor, change of directors, and frequent number’s of CEO on fraudulent financial reporting. The populationHused is a manufacturing companyIthat has been listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The data collection technique used in this study used a purposive sampling method with a sample of 65 companies. Data analysis method used in this study were descriptive statistical analysis and logistic regression analysis using SPSS 21. The results of this study indicate that financial targets have a significant positife effect on fraudulent financial statements. Nature of the industry and change of directors don’t have a significant positife effect on fraudulent financial statements. changes in auditors and frequent number’s of CEO don’t have a significant negative effect on fraudulent financial statements. Keyword : fraud pentagon, fraudulent financial statements
Perancangan Sistem Informasi Akuntansi Penjualan Online Menggunakan Visual Studio Di Gbescoot Hilda Widi Rahayu; Karyadi Karyadi; Falaah Abdussalaam
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (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.v7i1.5573

Abstract

This research was conducted with the aim of analyzing and designing a Sales Information System at the GBEscoot store. According to the research results that have been obtained by the author, sales at this store are carried out in 3 marketplaces so it is necessary to manually re-record all online sales and count them manually. So that this method is less effective and efficient which causes errors in making sales reports. To minimize these errors, the authors create software engineering for online sales with programming applications with the aim of making it easier to find and obtain information related to sales that occur accurately and efficiently. In this study the authors used a qualitative method with a descriptive approach. The process of collecting data carried out by the author is observation, literature study, and interviews. Microsoft Visual Studio programming language with MySQL as the database used to create this sales information system. The author can conclude that by utilizing the sales information system created, sales data can be inputted and processed quickly and the resulting reports are accurate. Keywords: Sales Accounting Information System, Online, Marketplace and Microsoft Visual Studio.
Is Organizational Culture Mediating The Relationship Recruitment And Placement On Employee Performance In Bhirawa Daily Newspaper Office? Samuel Budi Nugraha; Tatik Suryani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (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.v7i1.5575

Abstract

Many research focus on the effect of recruitment and placement on employee performance, but less of them focus for examining the role of organizational culture as mediator for stimulating employee performance. The purpose of this study was to examine and analyze the effect of recruitment, placement, and organizational culture on employee performance at the Daily newspaper Bhirawa Surabaya Company. In this research also examine the role of organizational cultue as the mediator in that relationship on both variables on employee performance. The research was conducted by using a survey design with sensus for collecting data. Questionnaires which is designed by Likert scale were used to collect data. Data was analyzed with Partial Least Square. The results of this study indicate that recruitment has no positive effect on employee performance, placement has no positive effect on employee performance, organizational culture has a significant effect on employee performance and organizational culture mediates the effect of recruitment on the employee’s performance of daily newspaper Bhirawa Surabaya. Keywords : Recruitment, Placement, Organizational Culture, Employee Performance
Pengaruh Kinerja Keuangan Terhadap Pertumbuhan Laba Pada Perusahaan Manufaktur Yang Terdaftar Dibursa Efek Indonesia Nur Eliza Afriyanti; Dewi Ayu Wulandari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (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.v7i1.5578

Abstract

This research is aimed to analyze the effect of Liquidity, Activity, solvency and profitability on profit growth in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The data analysis method used is multiple linear regression method. This research uses secondary research by taking the samples used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. By using a purposive sampling technique, 46 companies met the criteria in this study. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the variable liquidity (CR) has no significant effect on firm value profit growth, Activity (TATO) has no significant effect on profit growth, Solvency (DAR) has a significant negative effect on profit growth, and profitability (ROE) has a significant positive effect on profit growth. Keywords: Liquidity (CR), Activity (TATO), Solvency (DAR), Profitability (ROE), profit growth.
Pengaruh Kepemimpinan, Motivasi Kerja Dan Kepuasan Kerja Terhadap Kinerja Karyawan Pada Perusahaan Daerah Air Minum Surya Sembada Kota Surabaya Shafira Bani Anshori; Aniek Maschudah Ilfitriah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (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.v7i1.5579

Abstract

This study aims to examine the effect of leadership, work motivation, job satisfaction on employee performance. Based on the objectives of this study, the research design is very suitable using a quantitative approach with a descriptive approach. The variables chosen to be examined in this study are Leadership, Work Motivation and Job Satisfaction on Employee Performance. The population in this study were employees of the Regional Drinking Water Company of Sembada Surabaya in the section on water usage, accounts and payments, and the human resource development system with a total of 85 employees. By using the Slovin formula, the number of samples that will be used as respondents in this study is 70 respondents. The sampling technique used is purposive sampling. The results of this study show that leadership has a positive and significant effect on employee performance, and work motivation has a positive and significant effect on employee performance, as well as job satisfaction which has a positive and significant effect on employee performance at the Surya Sembada Water Supply Company, Surabaya. Keywords: Leadership, Motivation, Satisfaction and Performance
Pengaruh Pengendalian Diri Serta Literasi Keuangan Terhadap Perilaku Pengelolaan Keuangan Pekerja Kota Gresik Durotul Makkiyah; Wiwik Lestari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (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.v7i1.5581

Abstract

The purpose of this research is explanatory research used to explain the effect of self-control and financial literacy on financial management behavior. The population in this study were workers who were in the Gresik City area and managed their own finances. This research was cross-sectional because the data were obtained from a large number of questionnaires and were carried out in one period. Meanwhile, this research data collection method uses primary data. Because this study will use a questionnaire so that there are 124 respondents who have met the sample criteria. This study will use a structural equation model (Structural Equation Modeling) as a test tool, namely Partial Least Square (PLS). In this research, the model used is Structural Equation Modeling (SEM). The results of the first variable research prove that self-control has a significant positive effect on the financial management behavior of workers in Gresik City. However, the results of the second variable research prove that financial literacy has no significant effect on the financial management behavior of workers in Gresik City.
Analisis Rasio Keuangan Dalam Mempengaruhi Pertumbuhan Laba Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Indah Novi Wardyani; Sholikha Oktavi Khalifaturofiah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (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.v7i1.5584

Abstract

This researcher aims to determine Profitability which is influenced by Liquidity, Solvability and Activity. This research uses a quantitative approach to data collection using secondary data. The type of data used in this study uses panel data. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) for 2017-2021. The sampling technique used is Non-Probability Sampling. The data analysis technique used in this research is using descriptive statistical analysis and classical assumption test analysis to examine the effect of more than one independent variable on the dependent variable. The profitability variable does not have a significant effect on profit growth and also liquidity does not have a significant effect on the company's profit growth however, solvency which has a significant positive effect on profit growth and also on the activity variable as measured by the Total Asset Turnover ratio does not have a significant effect on the profit growth of Sub- Manufacturing Companies The Food and Beverage Sector listed on the IDX 2017-2021. Keywords: Profitability, Solvency, Liquidity, Activity
Hubungan Antara Manajemen Waktu Dan Stres Kerja Terhadap Kinerja Karyawan Pada Bank OCBC NISP Surabaya Rheza Artanti Syahada; Larasati Ayu Sekarsari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (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.v7i1.5585

Abstract

The purpose of this study was to analyze the significance of the effect of time management on employee performance at Bank OCBC NISP Surabaya. To analyze the significance of the effect of work stress on employee performance at Bank OCBC NISP Surabaya. The method used in this research is descriptive with a quantitative approach. The results of the study are above, so it can be concluded that time management has a significant positive effect on employee performance at Bank OCBC NISP Surabaya. So, it can be said that with the help of time management employees can improve their performance, improve their study skills and get victory in their careers. Work Stress has a significant positive effect on Employee Performance at Bank OCBC NISP Surabaya. this is known from the majority of employees aged 27 years who are of productive age where the tendency of pressure received can be used as a challenge so that the stress experienced can improve performance. Keywords: Time Management, Stress, Performance

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