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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 Work Life Balance, Motivasi Kerja, Disiplin Kerja Terhadap Kinerja Karyawan Pada Pt Star Concord Indonesia Cabang Surabaya Tasya Angela Putri; Shinta Setia
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.v7i1.5580

Abstract

This study aims to examine the Effect of Work Life Balance, Work Motivation, and Work Discipline on Employee Performance. This study uses employee performance (Y) as the dependent variable and this study uses work life balance (X1), work discipline (X2), work motivation (X3) as independent. The population in this study are permanent employees of PT. Star Concord Indonesia Surabaya branch. The sampling technique to be used is simple probability sampling. The sample consisted of 50 employees aged 24-40 years and a minimum of one year of service. Analysis using Structural Equation Modeling (SEM) with the help of Warp PLS 8.0. The results of the study show that work life balance has a significant positive effect on employee performance, work motivation has a significant positive effect on employee performance, work discipline has no effect on employee performance. Keywords: Work Life Balance, Work Motivation, Work Discipline.
The Pengaruh Pelatihan Dan Motivasi Terhadap Kinerja PNS Pada BPKAD Kabupaten Karawang Erica Julianthi Priatna; Dede Jajang Suyaman; Sonny Hersona GW
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.v7i1.5652

Abstract

This research is intended to test the effect of training on the performance of civil servants in BPKAD Karawang Regency. This research sample covered 52 civil servants in BPKAD Karawanng Regency. The results of multiple linear regression analysis found that training and motivation variables had a positive effect on employee performance. This study shows that job training has an influence on employee performance. Agency policies on improving good job training in a sustainable basis need to be done in order to maintain quality and improve employee performance. Keywords: training, motivation, performance.
Pengaruh Kapabilitas Organisasi Terhadap Kinerja Bisnis (Studi Pada PT. Sanjaya Rezeki Mas Karawang) Hendra Susila; Dede Jajang Suyaman; Sonny Hersona GW
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.v7i1.5703

Abstract

The purpose of this study was to analyze the influence of organizational capabilities on the business performance of PT Senjaya Rejeki Mas Karawang. The method used in this research is descriptive and verification analysis with a quantitative approach. The sampling technique used in this research is simple random sampling. The number of samples used were 114 respondents. The data analysis technique used is a simple regression analysis technique with the help of the SPSS version 18 application. The results of this study indicate that the organizational capabilities and business performance of PT Senjaya Rejeki Mas Karawang are currently good. And verifiably the results of this study show that organizational capability has a positive and significant effect on the business performance of PT Senjaya Rejeki Mas Karawang by 73.5%. While the remaining 26.5% comes from other factors not examined. Keywords: organizational capability, business performance
Pengaruh Motivasi Dan Kondisi Keuangan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Kesadaran Sebagai Variabel Intervening Di Kalurahan Wukirsari Sri Lestari Yuli Prastyatini; Ananda Olivia Rosalina
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.v7i1.5718

Abstract

The purpose of this study was to determine: 1) The effect of motivation on motor vehicle tax compliance in the Wukirsari sub-district, 2) The effect of financial conditions on motor vehicle tax compliance in the Wukirsari sub-district, 3) The effect of motivation on motor vehicle taxpayer compliance through awareness as a variable intervening in the Wukirsari Village, 4) The effect of financial condition on taxpayer compliance through taxpayer awareness as an intervening variable in the Wukirsari Village, 5) the effect of tax awareness on motor vehicle taxpayer compliance in the Wukirsari Village.The motorized vehicle taxpayers in Wukirsari Village are the subject of this study's sample. Accidental sampling is the sampling technique employed. An online questionnaire was used to collect the data (google form). The number of questionnaires processed was 100 questionnaires, which could not be processed were 4 questionnaires and which could be processed were 96 questionnaires. Methods of data analysis using path analysis techniques (Path Analysis) with the help of the SPSS program. The findings revealed that: 1) Motivation has no positive effect on Motor Vehicle Taxpayer Compliance in the Wukirsari Subdistrict, 2) Financial Condition has a positive effect on Motor Vehicle Taxpayer Compliance in the Wukirsari Subdistrict, 3) Awareness does not mediate the influence of Motivation on Motor Vehicle Taxpayer Compliance in Wukirsari Village, 4) Awareness does not mediate the influence of Financial Conditions on Motor Vehicle Taxpayer Compliance in Wukirsari Village, 5) Awareness has a positive effect on Motor Vehicle Taxpayer Compliance in Wukirsari Village. Keywords: Financial Condition, Motivation, Taxpayer Compliance and Awareness
Middle Income Trap Di Indonesia Dan Analisisnya Rifki Khoirudin; Okta Rian Widyastuti
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.v7i1.5891

Abstract

Countries with developing status are starting to experience quite rapid economic growth, especially in the Asian region. It can be seen in Indonesia in 2000, experiencing an increase in income, but has not been able to change Indonesia's status. This study aims to analyze the determinants of per capita income, which is useful for removing Indonesia from developing country status. By analyzing the effect of Gross Fixed Capital Formation (PMTB), Agricultural Value Added, FDI and Inflation on capita which is the basis for grouping income of countries in the world. The variables used are per capita income, formation of gross fixed capital (PMTB), agricultural value added (NTP), (FDI), exports and inflation in 1980-2019. The results of the linear regression carried out show that the Variable Farmer Exchange Rate (NTP) is not significant to Per Capita Income, the PMTB ratio has a positive and significant effect on Per Capita Income, Foreight Direct Investment (FDI) is not significant to Per Capita Income, Exports have a positive effect and significant to Per Capita Income, Inflation has a negative and significant effect on per capita income. Keywords: Linear Regression, Middle income trap, Per Capita Income.
Strategi Perencanaan Sumber Daya Manusia (SDM) Dengan Metode Analisis SWOT Di Bank BUMN X (Salah satu Bank BUMN Terbesar Di Indonesia) Rizki Anugrah Wibowo
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.v7i1.5901

Abstract

This study aims to find out how the human resource planning strategy is carried out by one of the state-owned banks (BUMN). This BUMN bank is one of the largest banks in Indonesia and has good credibility in Indonesia. So in this study analyzed whether existing human resources are effective or not. The type of research conducted is Field Research which is descriptive in nature, namely research that describes human resource planning strategies in an effort to improve employee performance. Data collected by means of interviews, observation, and documentation. The data analysis technique used is descriptive qualitative analysis combined with the SWOT analysis approach. The results of the research explain that in human resource planning there are several stages in the process of procuring new employees. And during the course of its business activities, the company sees the strengths, weaknesses, opportunities and threats that at one time can be profitable or vice versa will be detrimental to the company. Keywords: Human Resource Planning; SWOT analysis
Pengaruh Kejelasan Sasaran Anggaran Dan Pengendalian Internal Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Studi Di Organisasi Perangkat Daerah Kabupaten Gorontalo) Regita Padmadiani; Harun Blongkod; Ayu Rakhma Wuryandini
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.v7i1.5906

Abstract

This study aimed to determine the influence of budget goals clarity and intrnal control on the performance accountability of government agencies in the Gorontalo Regency regional Apparatus Organizations. Government officials in the Gorontalo Regency Regional Apparatus Organization made up the population of this study, whereas a total of 123 respondents were drawn from that group based on the sample criteria, which included heads of services, secretaries, treasurers, finance sectors, budget sectors, planning sectors, asset sectors and technical implementation officers (PPTK). The test was conducted and analyzed descriptively, employing structural equation modelling with the aid of the AMOS 24 and SPSS 25 program. The findings prove that (1) budget goals clarity had no positive and significant influence on the performance accountability of government agencies in the Gorontalo Regency regional Apparatus Organizations; (2) internal control had a positive and significant influence on the performance accountability of government agencies in the Gorontalo Regency regional Apparatus Organizations; (3) budget goals clarity and internal control simultaneously had a positive and significant influence on the performance accountability of government agencies. Keywords: Budget Goals Clarity; Internal Control; Performance Accountability of Government Agencies
Pengaruh Sistem Keuangan Desa Dan Sistem Pengendalian Intern Terhadap Akuntabilitas Pengelolaan Dana Desa Andriyawan E. Karim; Harun Blongkod; Siti Pratiwi Husain
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.v7i1.5963

Abstract

The purpose of this study was to determine the effect of the village financial system and internal control system on the accountability of managing village funds in the districts of Bilihu and Gorontalo. This research involved village heads, village secretaries, hamlet heads, BPD, youth leaders, and community leaders, totaling 113 respondents. Descriptive analysis, a structural equation model (SEM), and AMOS 24.0 were used in this study. This quantitative research combines primary data obtained through observation, interviews, questionnaires, and pictures. The results of the study found that the village financial system and the government's internal control system both had a positive and significant effect on the accountability of village financial management in villages throughout Biluhu District, Gorontalo Regency. Keywords : Village financial system, Internal Control System, Fund Management Accountability
Faktor-Faktor Kepatuhan Pajak Terhadap Insentif Pajak Sebagai Moderasi Dengan Pelaku UMKM Di Wilayah Kabupaten Brebes Widha Fitria; Achmad Badjuri
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.v7i1.5985

Abstract

One of the regions in Indonesia with a fairly high growth of MSMEs is Brebes, Central Java. UMKMs in Brebes district continue to increase from 2016 to 2021. This research was conducted to determine the effect of tax understanding, income turnover and digitization of tax services using tax incentives as moderation. This study used a quantitative method with the sampling technique used was purposive sampling and obtained a number of 100 samples of UMKM’s in the Brebes area. As for the analytical method used in this study is descriptive statistical analysis and moderated regression analysis.. The result of this study is that tax understanding has a significant positive effect on taxpayer compliance. Then income turnover has a significant positive effect on taxpayer compliance. Furthermore, digitalization of tax services has no significant positive effect on taxpayer compliance. Meanwhile, tax incentives have a significant positive effect on tax understanding of taxpayer compliance. However, tax incentives do not have a significant positive effect on income turnover on taxpayer compliance. While tax incentives do not have a significant positive effect on digitalization of services on taxpayer compliance. Keyword : Tax understanding, income turnover, digitalization of services, tax incentives, taxpayer compliance.
Pengaruh Kompetensi, Pengalaman, Dan Etika Profesi Auditor Terhadap Kualitas Audit Pada KAP Di Surabaya Adinda Meriayusti; Anik Yuliati
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.v7i1.5993

Abstract

This study aims to determine the effect of competence, experience, and professional ethics of auditors on audit quality at KAP in Surabaya. The population specified in this study are auditors who are domiciled as working partners at KAP in Surabaya and are registered in the IAPI Directory in 2022. Determining the number of samples was obtained using the slovin formula, resulting in a total of 102 auditors as respondents. The method for sampling is probability sampling with simple random sampling method. This type of research is quantitative research with the Partial Least Square (PLS) analysis technique using SmartPLS version 4.0 software. The results of this study indicate that (1) Competence has a positive and significant effect on audit quality, it can be seen from the regression coefficient value of 0,082 and the p-value <0,05, so H1 is accepted. (2) Experience has a positive and significant effect on audit quality, which can be seen from the regression coefficient of 1,007 and the p-value <0,05, so H2 is accepted. (3) Professional Ethics has a negative and significant effect on audit quality, it can be seen from the regression coefficient -0,117 and the p-value <0,05, so H3 is accepted. Keywords: Competence, Experience, Professional Ethics, Audit Quality

Page 66 of 340 | Total Record : 3395

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