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
 63   64   65   66   67 
Motivasi Kerja, Kepuasan Kerja, Dan Disiplin Kerja Terhadap Kinerja Karyawan Mc Donald's Vira Yuniar Indrayana; 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.v7i1.5586

Abstract

The purpose of this study was to analyze the significance of the influence of work motivation, job satisfaction, work discipline on employee performance at McDonalds Surabaya. The method used in this research is descriptive with a quantitative approach. From the results of the research above, it can be concluded that work motivation has a significant positive effect on employee performance at McDonalds Surabaya. While good performance can improve organizational performance in order to achieve company goals. Job Satisfaction has a significant effect on Employee Performance at McDonalds Surabaya. This shows that the higher the employee's job satisfaction, the higher the employee's performance. Work Discipline has no significant effect on Employee Performance at McDonalds Surabaya. Without work discipline from employees, it will be difficult for companies to get optimal results, because employee performance is not good. From discipline, good morale will emerge, because it is this discipline that shapes the character of employees. Keywords: Work Motivation, Job Satisfaction, Work Discipline
Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Di Bursa Efek Indonesia (BEI) Abila Riris Zurmawati; Muazaroh Muazaroh
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.v7i1.5589

Abstract

The purpose of this study was to determine the effect of financial performance on firm value with dividend policy as a moderating variable. In this study the authors used a quantitative approach, and based on the type of data is secondary data. The analysis used is multiple linear regression and MRA (Moderated Regression Analysis) using SPSS software. the variables used, namely the measurement of influencing factors (independent variables) are financial performance, namely liquidity, financial leverage and profitability. The factors that are affected (dependent variable) are firm values (Tobin`s Q). The moderating variable which is the independent variable as well as the dependent variable is dividend policy. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX). The results of this study are that the variable liquidity on firm value does not have a positive influence. While the results of the research on dividend policy as a moderating variable on liquidity on firm value, indicate that liquidity was not tested for moderation because previously it had obtained negative results, namely it did not have a significant effect even though a moderation test was carried out with the dividend policy variable. leverage has a positive effect on firm value and the results of dividend policy research as a moderating variable on leverage on firm value show that leverage has no effect on firm value, profitability research on firm value shows that profitability has a positive effect, results of dividend policy research as a moderating variable on profitability on firm value, indicating that profitability has no effect on firm value. Keywords: Financial Performance, Firm Value, Dividend Policy, Manufacturing
Pengaruh Budaya Organisasi, Gaya Kepemimpinan Dan Motivasi Kerja Terhadap Kinerja Karyawan PT. Jawa Pratama Mandiri Chintya Septiana Safitri; Nurcholis Setiawan
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.v7i1.5600

Abstract

This study aims to examine the influence of organizational culture, leadership style, work motivation, on employee performance. This research method uses quantitative methods. The data collection method used in this study uses a survey method using a questionnaire. Variables limited by organizational culture, leadership style support, work motivation and employee performance. In this study the population to be tested were all employees of PT Jawa Pratama Mandiri regarding the influence of organizational culture, leadership style and work motivation on employee performance. The samples studied were employees of PT Jawa Pratama Mandiri in production and administration who were permanent employees and had worked for at least 1 year. The sample in this study was 48 respondents. The results of this study prove that organizational culture has no significant direct effect on employee performance, leadership style has no significant effect on employee performance at PT Jawa Pratama Mandiri in Surabaya. Work motivation has a significant effect on employee performance at PT Jawa Pratama Mandiri in Surabaya. Keywords: Organizational Culture, Leadership Style, Work Motivation, Performance
Pengaruh Ukuran Dewan Komisaris, Ukuran Dewan Direksi, Ukuran Perusahaan, Kepemilikan Institusional, Dan Komisaris Independen Terhadap Kinerja Keuangan Novta Indra Haryani; Clara Susilawati
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.v6i2.5992

Abstract

The purpose of this study was to determine the effect of board of commissioners size, board of directors size, company size, institutional ownership, and independent commissioners on financial performance. The research method used is multiple linear regression, the study population is a manufacturing company listed on the Indonesia Stock Exchange in 2019-2021, the sampling method used is purposive sampling and it is known that the research sample is 171. The results show that the size of the board of commissioners, the size of the board directors, company size, institutional ownership, and independent commissioners on financial performance have a positive and significant impact on financial performance. For future researchers who wish to conduct further research related to financial performance, it is better to use a longer entire period so that the results of this study will be better. Keyword : Board of Commissioners, Board of Directors, Company Size, Institutional Ownership, Independent Commissioner, Financial Performance.
Pengaruh Dana Pihak Ketiga, BOPO, ROA Dan NPL Terhadap Penyaluran Kredit Pada Perbankan Indonesia Yang Listing Di Bursa Efek Indonesia Periode 2017-2021 Yuwanto Yuwanto; Febri Wibowo Simatupang; Anggel Valentina Wijaya; Ferdinand Napitupul; Hantono Hantono
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.v7i1.6822

Abstract

The purpose of this study was to determine the effect of third party funds, BOPO, ROA and NPL on credit distribution in Indonesian banking listed on the Indonesia Stock Exchange in period 2017-2021. This research is a quantitative research. The population in this study is all banks listed on the IDX, totaling 47 companies during 2017-2021. The research sample used purposive sampling method, so the number of samples was 24 companies. The statistical method used is multiple linear regression analysis. The results showed that partially stated Third Party Funds had an effect on Credit Distribution, while BOPO, ROA and NPL had no effect on Credit Distribution. And also simultaneously states Third Party Funds, BOPO, ROA and NPL have an effect on Credit Distribution. The conclusion of this study is that only Third Party Funds, BOPO, ROA and NPL affect Lending in Indonesian Banking Listings on the Indonesia Stock Exchange in the period of 2017-2021. Keywords: Third Party Funds, BOPO, ROA, NPL and Lending
Pengaruh Return On Asset, Current Ratio, Debt to Equity Ratio, serta Inventory Turn Over Terhadap Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar diBursa Efek Indnesia Periode 2018-2021 Putri Sefrina Simatupang; Dianty Putri Purba; Dina Rosmaneliana
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.v7i1.6823

Abstract

Perindustrian Manufaktur Sektor Consumer Goods Terdaftar diBursa Efek Indonesia Periode 2018 sampai dengan periode 2021 menjadi objek dalam penelitian ini. Maksud dalam kepenelitian tersebut yakni guna menyaksikan seberapa besar penagruh ROA, CR, DER, serta ITO dalamReturn Saham. Data yang diambil menggunakan data sekunder dengan meode pengkajian sampel mengenakana purposive sampling. Teknik yang dipakai yakni teknik pengumpulan data dengan alat SPSS versi 25 untuk analisis deskriptif. Dengan hasil yang diperoleh bahwasanya Return On Asset tidak terdapatnya pengaruh positif ataupun negatif signifikan pada return saham; Current Ratio tdiak terdapatnya pengaruh postif ataupun negatif signifikan direturn saham; Debt to Equity Ratio tidak terdapatnya pengaruh positif ataupun negatif pada return saham; serta Inventory Turn Over tidak terdapatnya pengaruh positif ataupun negatif dalam Return Saham diPerindustrian Manufaktur Sektor Industri Barang Konsumsi yang Tercantum diBursa Efek Indonesia Periode 2018 sampai pada Periode 2021. Kata Kunci: Current ratio,Debt to equity ratio, Inventory Turn Over, Return On Asset, Return sahan.
Pengaruh Efisiensi Biaya Bahan Baku, Biaya Tenaga Kerja Langsung, Dan Biaya Overhead Pabrik Terhadap Rasio Profit Margin Kiki Alfiah; Suparno Suparno
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.v7i1.3266

Abstract

This study aims to analyze the effect of raw material cost efficiency, direct labor efficiency, factory overhead cost efficiency on the profit margin ratio in Food and Beverage Companies Listed on the Indonesia Stock Exchange. The method used is quantitative analysis, namely through classical assumption test to analyze the data and determine the level of closeness of the relationship and the effect given Efficiency of raw material costs, direct labor costs, factory overhead cost efficiency to profit ratio analysis using SPSS software. While the data used is secondary data with the type of time series data (time series) in 2013-2017. Based on the research, it is known that material cost efficiency has no significant effect on the profit margin ratio because t_count < t_table with a significantly smaller value of 0.05. Direct labor costs have a significant effect on the profit margin ratio because t_count > t_table with a significant value greater than 0.05 partially has an effect of Direct Labor Cost Efficiency on Profit Margin Ratio. The efficiency of factory overhead costs shows that t_count < t_(table.) That is a significant value of 0.725 > 0.05. Raw Material Cost Efficiency, Direct Labor Cost Efficiency, Factory Overhed Cost Efficiency in food and beverage companies in 2013 – 2017 simultaneously did not affect the profit margin ratio. Keywords: Raw Material Cost Efficiency, Direct Labor Cost Efficiency, Overhead Cost Efficiency, Profit Margin Ratio
Pengaruh Electronic Word Of Mouth, Celebrity Endorser, Dan Kualitas Produk Terhadap Keputusan Pembelian Produk Somethinc Astri Sari Firdausa
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.v6i2.5318

Abstract

Currently skin and body care products are one of the important needs for the community because they are used to support their appearance to make them look more attractive. This also encourages the growth of the body care industry, for example cosmetics in Indonesia. One of the brands that is being liked by the public is SomeThinc. Something that managed to enter the ranks of the top 50 Indonesian brands. This study aims to determine the effect of electronic word of mouth (e-wom), celebrity endorser, and product quality variables on purchasing decisions for Somethinc products. Research data is primary data derived from questionnaires and secondary data. The sampling method used is non-probability sampling. Collecting data using google form and the sample in this study were 360 respondents who were consumers of Somethinc products. The analytical method used in this research is multiple linear regression. The results of this study indicate that the variable electronic word of mouth has a positive effect on purchasing decisions, celebrity endorsers have a positive effect on purchasing decisions, and product quality has a positive effect on purchasing decisions.
Faktor – Faktor Pengaruh Tax Avoidance Pada Perusahaan Sektor Barang Konsumen Non – Primer Di BEI Tahun 2018 - 2021 Aurellia Iinaas Prihandari; Cahyani Nuswandari
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.v7i1.5384

Abstract

Tax avoidance (tax avoidance) is an effort made by companies to obtain benefits, namely reducing the amount of tax payable in a legal way by exploiting weaknesses in tax regulations.This study aims to find empirical evidence and analyze the effect of capital intensity, thin capitalization and political connections on tax avoidance. The data in this study used financial report data and annual reports for Consumer non – cyclicals listed on the Indonesia Stock Exchange for 2018 – 2021. The sampling method in this study used a purposive sampling technique. The number of samples in this study obtained as many as 238 sample companies. This study was analyzed using multiple linear regression. The test results show that capital intensity has a significant negative effect on tax avoidance, thin capitalization has no effect on tax avoidance and political connections have a significant positive effect. Keywords : Tax Avoidance, Capital Intensity, Thin Capitalization, Political Connection
Pentingnya Literasi Keuangan, Locus Of Control Dan Inklusi Keuangan Terhadap Perilaku Keuangan Pada Sektor UMKM Ni Wayan Novi Budiasni; Made Dwi Ferayani
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.v7i1.5552

Abstract

This study was conducted to determine the relationship of causality between financial literacy variables, locus of control, and financial inclusion of the financial behavior of MSME actors in the Banyuasri Market environment in Buleleng Regency. The study was conducted using SEM (Structural Equation Modeling) analysis techniques with the PLS (Partial Least Square) method and used 75 Samples of MSMEs. After the hypothesis test, the results were obtained that financial literacy (4,977> 1,960), Locus of Control (2,341> 1,960), and financial inclusion (2,137> 1,960) had a positive influence on financial behavior. In addition, financial literacy, locus of control, and financial inclusion have a significant influence (value of p value <0.05) on financial behavior. This shows that, financial literacy, locus of control, and financial inclusion have an important role to influence the financial behavior of MSME actors in the Banyuasri Market environment in Buleleng Regency. Keywords : MSME sector, financial literacy, locus of control, financial inclusion, financial behavior ABSTRAK Penelitian ini dilakukan untuk mengetahui hubungan kausalitas antar variabel literasi keuangan, locus of control, dan inklusi keuangan terhadap perilaku keuangan pelaku UMKM Di Lingkungan Pasar Banyuasri Di Kabupaten Buleleng. Penelitian dilakukan menggunakan teknik analisis SEM (Structural Equation Modeling) dengan metode PLS (Partial Least Square) dan menggunakan sebanyak 75 sampel pelaku UMKM. Setelah dilakukan uji hipotesis diperoleh hasil bahwa literasi keuangan (4.977>1.960), locus of control (2.341>1.960), dan inklusi keuangan (2.137>1.960) memiliki pengaruh positif terhadap perilaku keuangan. Selain itu, literasi keuangan, locus of control, dan inklusi keuangan memiliki pengaruh yang signifikan (nilai P Value <0.05) terhadap perilaku keuangan. Hal ini menunjukkan bahwa, literasi keuangan, locus of control, dan inklusi keuangan memiliki peranan penting untuk mempengaruhi perilaku keuangan pelaku UMKM Di Lingkungan Pasar Banyuasri Di Kabupaten Buleleng. Kata Kunci : UMKM, Literasi Keuangan, Locus of Control, Inklusi Keuangan, Perilaku Keuangan

Page 65 of 340 | Total Record : 3395

 63   64   65   66   67 

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