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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 Implementasi Teori Motivasi Hierarki Abraham Maslow Dalam Peningkatan Semangat Kerja Karyawan PT. Nutrihub Dhita Adriani Rangkuti; adarman ndruru; Sani Eldima Nopelia saragih; Irma Mediana Saruli Simanjuntak
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.v7i1.6097

Abstract

This study aims to examine the implementation of Abraham Maslow's Hierarchical Motivation Theory in increasing employee morale at PT. Nutrihub. The independent variables used in this study are self-actualization needs, esteem needs, social needs, safety needs, and physiological needs. The dependent variable is employee morale. The population in this study are employees of PT. Nutrihub. The sampling technique used was a saturated sample technique with a total sample of 76 employees. For data analysis carried out with validity and reliability tests, descriptive statistical tests, classical assumption tests, multiple regression analysis tests, tests determination, f test and t test. The results showed that the variables of self-actualization needs, esteem needs, social needs, safety needs, and physiological needs partially had a positive and significant effect on the morale of Nutrihub employees. The implications of this research are the basis for companies to see the effect of self-actualization, appreciation, social, security, physiology and employee morale and contribute to improving learning in students of the Faculty of Economics. Keywords: Self-Actualization Needs, Appreciation Needs, Social Needs, Security Needs, Physiological Needs, Employee Morale
Analisis Faktor – Faktor Yang Mempengaruhi Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Tahun 2017-2020 Natasya Tarida Theresia Br Sihaloho; Natalie Beatrice Tarigan; Mega Yenty; Saung Hwee Teng; Hantono Hantono
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.v7i1.6113

Abstract

The Indonesia Stock Exchange (IDX) has explained that there are still a number of companies whose businesses have been discontinued, which still need to be questioned or reviewed. This is because not all issuers listed on the Indonesia Stock Exchange have canceled their prospective future business (kelangsungan hidups). One of the criteria for a company that is said to have no theft attempts is if the company has no income or continuous loss performance. In order to collect data that is used as a support in this discussion, the authors use data collection methods, namely: Documentation method is a method used as a basis for analyzing data in this study by collecting data, how to record, collect and study company data related to financial reports published on the official website www.idx.co.id. Based on the results of the analysis and discussion regarding the influence of Profitability, Previous Years' Pemeriksaan Pendapatanons and Company Size on Kelangsungan hidup Pemeriksaan Pendapatanons in Manufacturing Companies Registered on the IDX in 2017-2019, it can be concluded as follows: Based on the calculation results obtained tcount > ttable, namely 1,188 > 1 .98472 and a sig value of 0.038 > 0.05, then H1 is rejected and H0 is accepted. So it can be concluded that profitability has no positive effect on kelangsungan hidup pendapatanon. Based on the calculation results, tcount > ttable is 2.109 > 1.98472 and a sig value of 0.04 <0.05, then H2 is accepted and H0 is rejected. So it can be concluded that the previous pemeriksaan pendapatanon had a positive effect on kelangsungan hidup pendapatanon. Based on the calculation results, tcount > ttable is 3.492 > 1.98472 and a sig value of 0.02 <0.05, then H2 is accepted and H0 is rejected. So it can be concluded that company size has a positive effect on kelangsungan hidup pendapatanon. Based on the calculation results, tcount > ttable is 3.287 > 1.98472 and a sig value of 0.01 <0.05, then H2 is accepted and H0 is rejected. So it can be concluded that profitability, previous pemeriksaan pendapatanon and company size have a positive effect on kelangsungan hidup pendapatanon. Keywords: Profitability, Previous Year's Opinion, Company Size, Going Concern Opinion
Pengaruh Komisaris Independen, Komite Audit, Leverage, Dan Sales Growth Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Christin Maria Febryanti; Erna Sulistyowati
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.v7i1.6138

Abstract

Manufacturing companies in the consumer goods industry sector consumer non-cyclical was chosen in this study as a research subject because of the sector company consumer non-cyclical produce and distribute goods and services that support daily needs so that they have economic stability and future potential and are not affected by adverse economic conditions. The purpose of this study was to determine the influence of independent commissioners, audit committees, leverage, and sales growth to tax avoidance on the company consumer non-cyclical registered on the IDX for 2017 – 2021. The sampling technique was carried out by purposive sampling and data collection techniques using secondary data documentation techniques in the form of financial reports. The data analysis technique uses multiple linear regression analysis. Data processing in this study uses SPSS. The results of the study show that the independent commissioners have an effect on tax avoidance. The audit committee has no effect on tax avoidance. Leverage no effect on tax avoidance. Sales Growth no effect on tax avoidance. Keywords: independent commissioners, audit comittee, leverage, sales growth, tax avoidance.
Peran Kepemilikan Institusional Sebagai Variabel Moderasi Dalam Pengaruh ROA, CR, Dan DER Terhadap Tax Avoidance Fernanda Putri Lizara Sampurno
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.v7i1.6140

Abstract

Penelitian ini untuk lebih memahami bagaimana kepemilikan institusional mempengaruhi penghindaran pajak, penelitian ini akan menguji hubungan antara ROA, CR, dan DER. Metodologi dalam penelitian ini adalah kuantitatif. Populasi penelitian ini adalah perusahaan non consumer cyclicals yang terdaftar di BEI antara tahun 2019 dan 2021. Pengambilan sampel menggunakan pendekatan purposive sampling, dan hasilnya adalah 44 sampel. Dalam penelitian ini, SEM PLS digunakan untuk mengevaluasi hipotesis dan software Smart PLS 3.0 digunakan untuk pengujian. Hasil pengujian hipotesis menunjukkan bahwa ROA membawa pengaruh arah negatif serta signifikan terhadap penghindaran pajak. CR dan DER membawa pengaruh arah negatif tetapi tidak signifikan terhadap penghindaran pajak. Kepemilikan Institusional tidak mampu memoderasi dampak ROA, CR dan DER. Keywords: Return On Assets; Current Ratio; Debt to Equity Ratio; Penghindaran Pajak; Kepemilikan Institusional
Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Pada Umkm Budidaya Ikan Mas Koki “Nanda” Desa Pagersari, Kecamatan Kalidawir, Kabupaten Tulungagung Nanda Akbar Wijaya
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.v7i1.6166

Abstract

The use of the full costing method in calculating the cost of production is more precise and accurate. This is because the full costing method includes all detailed cost components for the production process. This study aims to analyze the comparison of the cost of production according to the UMKM Nanda Goldfish and the calculation of the cost of production according to the full costing method. The data used in this research is primary data. The method of data analysis technique used is a qualitative descriptive analysis method. The contribution in this research is to help the UMKM Nanda Goldfish to get the right calculation of the cost of production. The results showed that the calculation of the cost of production using the full costing method was higher than the calculation of the cost of production using the UMKM Nanda Goldfish method. The results show that the calculation of the cost of production using the full costing method is Rp. 1,066 and the calculation of the cost of production is using the UMKM Nanda Goldfish method which is Rp. 543. This is because the UMKM Nanda Goldfish/1only includes direct material costs for seeds, labor costs, and electricity overhead costs. Without including feed raw material costs, vitamin overhead costs, pharmaceutical overhead costs, plastic overhead costs, and oxygen overhead costs. Keywords: Cost of production, Full Costing Method
Analisis Pengaruh Objek Wisata, Jumlah Wisatawan, dan Tingkat Hunian Hotel terhadap Pertumbuhan Ekonomi di Kabupaten Malang Tarwiyah Ayu Permatasari; Marseto Marseto
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.v7i1.6187

Abstract

Economic growth is a macroeconomic indicator of concern because it reflects a country's ability to increase the per capita income of its population. Economic growth is supported by economic sectors that have potential, one of which is tourism which can have a good impact on regional development such as improving the regional economy, increasing creativity and innovation and improving the welfare of the community. This study was conducted to analyze the influence of tourist attractions, the number of tourists, and hotel occupancy rates on economic growth in Malang Regency. The method used in this study is the Ordinary Least Square (OLS) Multiple Linear Regression analysis method with time series data using SPSS Version 26 software. The data used in this study are the number of tourist attractions, the number of tourist visits, and hotel occupancy rates as independent variables and economic growth as a dependent variable within a period of 15 years, namely in 2008-2022. The results obtained from this study state that simultaneously tourist attractions, the number of tourists, and hotel occupancy rates have a significant effect on economic growth. However, partially each variable has no effect on economic growth. Keywords:Tourism, Tourist Attractions, Tourists, Hotel Occupancy, and Economic Growth.
Analisis Sektor Basis Dan Sektor Non Basis Pada Wilayah Kabupaten Bojonegoro Dan Kabupaten Tuban Di Provinsi Jawa Timur Menggunakan Metode Location Quetient, Shift Share, Dan Tipologi Klassen Youlanda Sara Chumayda; Marseto Marseto
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.v7i1.6189

Abstract

This study was conducted with the aim of determining the base sector and non-base sector in Bojonegoro Regency and Tuban Regency. This research is based on secondary data in the form of time series data obtained through the Central Statistics Agency website in 2022 and processed using Location Quetient, Shift Share, and Klassen Typology analysis tools. And obtained the results of the analysis there are two base sectors in Bojonegoro Regency and three base sectors inTuban Regency. Keywords: Base Sector; Location Quetient, Shift Share, and Klassen Typology
Systematic Literature Review: Pengaruh Indeks Pembangunan Manusia (IPM) Terhadap Pertumbuhan Ekonomi Antje Tuasela
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.v7i1.6213

Abstract

One way to measure the success or performance of a country or region in the field of human development is to use the Human Development Index (IPH). The purpose of this study is to examine the effect of the human development index (HDI) on economic growth. The method used in this article is a qualitative method with a literature study or Library Research. The aim is to analyze the comparison of existing theories with previous theories in the research literature. The literature used is literature from the results of research or studies presented in scientific articles. All articles used are sourced from electronic data literacy search engines Mendeley and Google Scholar. The literature used is in accordance with the qualitative approach with the type of literature research. Based on a review of literature review of several articles in national and international journals in this article, it can be concluded that the development of the human index (HDI) does not have a significant effect on economic growth. Keywords: Systematic Literature Review, Human Development Index (HDI), Economic Growth
Analisis Peran Online Customer Review Dalam Memediasi Hubungan Online Customer Rexperience Terhadap Peningkatan Marketplace Rating Utami Qaulan Tsaqila; Asep Muhamad Ramdan; Resa Nurmala
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.v7i1.6215

Abstract

Marketplace is one of the impacts from development of e-commerce systems in the world. Marketplace are in great demand by all types of groups because they are able to increase the effectiveness and efficiency of users in shopping online. Starting from the choice of goods with various prices, brands, quality, to easy and fast transaction and shipping processes. However, along with its development, competition between marketplace companies has become increasingly stringent, causing several companies to experience a decline due to newcomers offering new experiences. This research was made with the aim of knowing the extent to which the influence of online user experience (online customer experience) in increasing marketplace ratings through online customer reviews as a mediating variable. Quantitative research method with proportional random sampling technique is the research method used for this research. Data collection was carried out by distributing questionnaires to 250 respondents consisting of students who have used the Bukalapak application from each tertiary institution in the city of Sukabumi. The data analysis technique in this study used structural equation modeling (SEM) using AMOS software version 22. The final results of the study showed that there was a positive influence from online customer reviews in mediating the relationship between online customer experience and marketplace rating. Ratings on companies can increase if they succeed in creating the best experience for users after using online shopping applications. Keywords: Marketplace, Marketplace Rating, Online Customer Experience, Online Review
Pengaruh Penerapan Sistem Informasi Pemerintahan Daerah, Pengendalian Internal Dan Pemanfaatan Teknologi Informasi Terhadap Kualiatas Laporan Keuangan (Studi Pada Badan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Jember) April Dwi Wulandari; 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.v7i1.6217

Abstract

The purpose of this study is to determine and test emprirically the effect of the application of Regional Government Information Systems, Internal Control and Utilization of Information Technology on the quality of financial reports of the Regional Financial and Asset Management Agency (BPKAD) of Jember Regency. This research uses a quantitative approach, using primary data through questionnaires. The subjects of this study are employees who carry out accounting or financial administration functions who have worked for 2 years with a minimum of high school education in all majors. The sample in this study used no-probability sampling with a purposive sampling technique with a total of 45 samples that met the criteria. The analysis technique in this study used multiple linear regression analysis with assistance sofware IBM SPSS Statistics 26. The results of this study indicated that (1) the application of the Regional Government Information System has a significant positive effect on the quality of financial reports at the BPKAD of Jember Regency. (2) Internal control has a significant positive effect on the quality of financial reports at BPKAD Jember Regency. (3) Utilization of information technology has a significant positive effect on the quality of financial reports at BPKAD Jember Regency. Keywords: Regional Government Information System, Internal Control, Utilization of Information Technology, Quality of Financial Reports

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