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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 Tingkat Produktivitas Karyawansebelum Dan Sesudah Penerapan Konsep Leanmanufacture Pada PT Sanggar Sarana Baja Rezki Amalia Syahrir; Longginus Gelatan; Tuti Fitriani; Ignasius Narew; Ahmad Tomu
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.v7i1.6004

Abstract

This study aims to determine differences in the analysis of employee productivity levels before and after the implementation of the lean manufacturing concept at PT Sanggar Sarana Baja in Mimika Regency. The research method used in this study is a comparative research method. The data used are qualitative and quantitative data collected using observation techniques, questionnaires and documentation. To measure the difference in the level of employee productivity before and after the application of the lean manufacturing concept at PT Sanggar Sarana Baja, Mimika Regency, the Wilcoxon Match Pair Test analysis was used. The results of this study indicate that there are differences in the level of employee productivity before and after the application of the lean manufacturing concept seen from the timeliness aspect which is very influential in supporting the achievement of company targets. Keywords : Productivity, Quantity, Quality, Timeliness, Lean Manufacture
Pengaruh Sanksi Pajak Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan (PBB) (Studi Kasus Pada Badan Pendapatan Daerah UPT PPD Wilayah Bandung Tengah) Ramadhani Zafran; Tria Apriliana
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.v7i1.6021

Abstract

This study aims to determined and analyzed the effect of tax sanctions on taxpayer compliance, to determine and analyze the effect of service on taxpayer compliance and to determine and analyze the effect of tax sanctions and service quality on taxpayer compliance. In this study the method used is an explanatory survey. The data collection technique used in this study used a questionnaire technique with a sample of 100 people. Data processing techniques using editing, coding and tabulation. Data analysis techniques used descriptive statistical tests, validity tests, reliability tests, classic assumption tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression analysis, T tests, F tests, and analysis of the coefficient of determination. Based on the research results, tax sanctions affect taxpayer compliance registered with the Regional Revenue Agency UPTD PPD in the Central Bandung region with a t-count of 2,959 > t-table (1,984) and has a significance value of 0.004, less than 0.050. This means that the better the tax sanctions applied, the better the taxpayer compliance will be. Based on the research results, service quality affects taxpayer compliance registered with the UPTD PPD Regional Revenue Agency for the Central Bandung Region. This means that the better the quality of services provided, the better the Taxpayer Compliance based on the comparison between tcount and ttable which shows tcount of 5,172, while ttable is (1,984). From these results it could be seen that tcount > ttable, namely 5,172 > 1,984. Based on the results of research on Tax Sanctions and Service Quality, they simultaneously influence taxpayer compliance registered at the Regional Revenue Agency UPTD PPD in the Central Bandung Region with F count greater than F table value, namely 86,296 > 3,089, with a significance value of 0.000 <0.050. Keywords: Tax Sanctions, Service Quality, Taxpayer Compliance
Peran Trust dalam Memediasi Pengaruh Perceived Ease of Use dan Perceived Usefulness Terhadap Online Repurchase Intention Ni Luh Putu Widya Sawitri
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.v7i1.6043

Abstract

Online Repurchase Intention is an individual's intention to buy or reuse online something that has previously been purchased or used. This study aims to explain the effect of perceived ease of use and perceived usefulness on online repurchase intention with trust as a mediating variable. This research was conducted in Denpasar. The population of this research is people who have previously u transacted through Shopee e-commerce. The sampling technique used in this study is purposive sampling method, with 157 respondents. Data collection methods using google form questionnaire. Data analysis technique used is path analysis to determine the relationship between two variables and Sobel Test to determine the role of mediation. The results of this study found that perceived ease of use and perceived usefulness have positive and significant effect on trust and online repurchase intention, trust have a significant positive effect on online repurchase intention and trust mediated the perceived ease of use and perceived usefulness of online repurchase intention. Shopee needs to improve several aspects in order to increase online repurchase intention such as clarity and ease in understanding the usage procedures, lower product prices, increase user loyalty and increase innovation and promotion. Keywords : online repurchase intention, perceived ease of use, perceived usefulness, trust.
Dampak Sistem Akuntabilitas Kinerja Instansi Pemerintah Atas Kompetensi Dan Sistem Pengendalian Intern Abdul Aziz; Endah Susilowati
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.v7i1.6051

Abstract

This study aims to examine the effect of the government's internal control system and human resource competence on the performance accountability system of government agencies. The independent variables in this study are the government's internal control system, human resource competence, and the dependent variable is the government agency's performance accountability system. This research was conducted on all employees of the sidoarjo regency social service. The research method used in this research is quantitative and the type of data used in this research is primary data with the data collection method in the form of a questionnaire. The population in this study were employees of the sidoarjo regency social service, and the sample selection was carried out using the saturated sampling method and obtained data from 33 employees used in this study. This study uses SEM-PLS to test several hypotheses. The results of the study show that the government's internal control system influences the performance accountability system of government agencies. Human resource competence influences the performance accountability system of government agencies. Keywords: Government's Internal Control System, Human Resource Competence, Performance Accountability System Of Government Agencies.
Pengaruh Motivasi Intrinsik Dan Motivasi Ekstrinsik Terhadap Kinerja Karyawan Pada CV. Riho Mandiri Restu Hayati; Desy Mardianty; Lintang Nur Agia; Prasetia Denny
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.v7i1.6056

Abstract

The purpose of this study was to determine and analyze the effect of intrinsic motivation and extrinsic motivation on employee performance at CV. Ridho Mandiri. The population of this research is all employees who work in this business entity. The sampling technique in this study uses the cencus method (total sampling) which is a sampling technique where all members of the population are sampled, amounting to 30 people. Data collection techniques in this study were questionnaires, interviews and documentation. The data analysis technique in this study uses confirmatory factor analysis (CFA) SmartPLS 3. This study's results indicate that intrinsic and extrinsic motivation partially and simultaneously affect employee performance at CV. Ridho Mandiri.
Pengaruh Budaya Organisasi, Motivasi Kerja dan Disiplin Kerja Terhadap Kinerja Pegawai pada Dinas Kesehatan Provinsi Maluku Jane Marlevi Pakaila; Ferdy Leuhery
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.v7i1.6061

Abstract

This study aims to determine the effect of organizational culture, work motivation and work discipline on employee performance. There are 3 hypotheses tested namely (1) There is a positive and significant influence between organizational culture on Employee performance, (2) There is a positive and significant influence between work motivation and Employee performance, (3) There is a positive and significant influence between work discipline on Employee performance. The sample used in this study was 54 employees of the Maluku Provincial Health Office. The sampling technique uses purposive random sampling. Data collection techniques used were questionnaires and documentation studies. The analytical test tool used in this study is by using multiple linear regression analysis with classical assumptions. The results of this study are (1) Organizational culture has a significant positive effect on the performance of employees of the Maluku Provincial Health Office, (2) Work motivation has a significant positive effect on the performance of employees of the Maluku Provincial Health Office, (3) Work discipline has a significant positive effect on the performance of employees of the Health Office Maluku Province. The three hypotheses in this study are proven and accepted. Keywords: Organizational culture, work motivation, work discipline and employee performance.
Pengaruh Kepemimpinan, Kompetensi dan Disiplin Pegawai terhadap Kinerja Pegawai di Dinas Kesehatan Provinsi Maluku Patricya Sintya Nanlohy
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.v7i1.6062

Abstract

This study aims to determine the influence of Leadership, Competence and Work Discipline on Employee Performance. The population in this study was 119 employees of the Maluku Provincial Health Office. The number of samples used in this study amounted to 54 employees obtained by the Proportional Random Sampling technique. Data collection techniques in this study are questionnaires and documentation studies. Data analysis method using multiple linear regression analysis, hypothesis testing using T Test and F Test is done with the help of SPSS Version 20 for Windows program. The results showed that the leadership variable had a positive and significant effect on employee performance with a calculated t value of 2.667 > t table 1.675 and a significance of 0.004 < 0.05, the competency variable had a positive and significant effect on employee performance with a calculated t value of 3.553 > t table 1.675 and a significance of 0.0001 < 0.05, and the work discipline variable had a positive and significant effect on employee performance with a calculated t value of 6.406 > t table 1.675 with significance of 0.000 < 0.05, so H1, H2, and H3 are accepted. Keywords: Leadership, Competence, Work Discipline and Performance
Pengaruh Profitabilitas, Kepemilikan Manajerial, Leverage Dan Ukuran Perusahaan Terhadap Determinan Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2019-2021 Namira Ufrida Rahmi; Richard Denrisc; Nora Nora; Shania Shania; Irna Triannur Lubis
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.v7i1.6065

Abstract

The research intent to find out to what extent the profitability impact, managerial ownership,leverage, also company size about the determinants of dividend policy in manufacturing companies on the Indonesia Stock Exchange for the 2019-2021 period. In this study, the population are 56 manufacturing companies. Samples were taken through purposive sampling technique so that 22 companies were obtained in a 3 year period, so a total of 66 samples were obtained. The data was taken from www.idx.co.id (website) which is secondary data. The results showed that profitability formulated with ROE had no partial effect on the determinants of dividen policy, managerial ownership had a partial effect on the determinants of dividend policy, leverage was used to measure DER on the determinants of dividend policy which had a partial effect, LN was used to measure firm size which had a partial effect on the determinants of dividend policy. Then simultaneously ROE,DER, Managerial Ownership, and LN affect the determinants of dividend policy. Keywords : Profitability, Managerial Ownership, Leverage, Firm Size, and Dividen Policy
Analisis Efektivitas Pajak Penerangan Jalan Sebagai Sumber Pendapatan Asli Daerah (PAD) Kota Surabaya Tahun 2019-2021 Sinta Paulina Situmorang; Gideon Setyo Budiwitjaksono
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.v7i1.6083

Abstract

Street lighting tax is one of the local taxes that give a great degree contributes to increasing the original local revenue (PAD) of Surabaya City. This study aims to determine the level of effectiveness of the street lighting tax of Surabaya City from 2019 to 2021. This research was conducted at the Regional Revenue Agency (Bapenda) of Surabaya City. The research method used was a qualitative descriptive method, by analyzing data related to the target and realization of Surabaya’s street lighting tax from 2019 to 2021. The data collection used were documentation and interview. The results of the study show that the effectiveness of Surabaya’s street lighting tax in the period 2019 to 2021 has fluctuated. The average percentage of effectiveness from 2019 to 2021 is 96.89% with effective criteria. The effectiveness percentage for the street lighting tax in 2019 is 100.01% with very effective criteria. The percentage of effectiveness in 2020 is 100.17% with very effective criteria. The percentage of effectiveness in 2021 is 90.86% with enough effective criteria. Keywords: Effectiveness, Street Lighting Tax, Original Local Revenue
Pengaruh Profitabilitas, Free Cash Flow, Ukuran Perusahaan Dan Kebijakan Dividen Terhadap Nilai Perusahaan (Studi Kasus Pada Sub Sektor Perbankan Yang Terdaftar Di BEI 2017-2021) Reza Nurfaradila; Muslimin Muslimin
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.v7i1.6090

Abstract

This study aims to examine and analyze the effect of profitability, free cash flow, firm size and dividend policy on firm value. The population in this study were 46 companies registered on the IDX and using a purposive sampling technique, a sample of 10 companies was obtained and there were 5 periods starting from 2019 to 2021, a total sample of 50 is obtained. From the analysis of the results of the research, it shows that profitability and company size affect firm value and free cash flow and dividend policy do not affect firm value. Then the F test simultaneously shows that the variable profitability, free cash flow, company size and dividend policy together have a significant effect on firm value Keywords: Profitability, Free Cash Flow, Company Size, Dividend Policy, Firm Value.

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