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Journal of Economic, Bussines and Accounting (COSTING)

COSTING
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Published by Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi

ISSN : 25975226 EISSN : 25975234 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Arjuna Subject : -

Articles 3,395 Documents

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Akuntansi Forensik dan Audit Investigatif dalam Pengungkapan Fraud Dewi Anggraini; Eri Triharyati; Helen Anggia Novita
COSTING : Journal of Economic, Business and Accounting Vol 2 No 2 (2019): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Forensic accountants are tasked with providing legal opinions in litigation. Besides that, there is also the role of forensic accountants in the field of law outside the court (non-itigation) for example in helping to formulate alternative settlement cases in disputes, formulation of compensation calculations and efforts to calculate the impact of termination / breach of contract. Investative audit, a form of audit or examination that aims to identify and uncover fraud or crime by using approaches, procedures and techniques commonly used in an investigation or investigation into a crime. Because the purpose of an investigative audit is to identify and disclose fraud or crime, the approaches, procedures and techniques used in investigative audits are relatively different from the approaches, procedures and techniques used in financial audits, performance audits or audits with other specific objectives. In an investigative audit, an auditor initiates an audit with presumptions / indications of possible fraud and crimes that will be identified and revealed through the audit to be carried out. Such conditions, for example, will affect who will be interviewed in advance or what documents must be collected first. In addition, in an investigative audit, if it has authority, the auditor can use procedures and techniques commonly used in the investigation and investigation of crimes, such as surveillance and searches. Fraud is the process of making, adapting, imitating or objects, statistics, or documents, with the intent to cheat. But we can prevent fraud and we can avoid fraud is very detrimental to various parties because it can destroy government and business. Fraud is in the form of corruption in its wider destructive power. Basically the scope of forensic accounting is fraud in the broadest sense. Keywords: Forensic Accounting, Investigative Audit and Fraud

Daya Tarik Testimonial di Sosial Media dan Citra Merek terhadap Keputusan Pembelian Marsya Ma’ruvinna El-Mekka Rostianto; Asep M Ramdan; Faizal Mulia
COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

The aim this research is to know the influence of testimonial and brand image towards buying decision. The method of this research is using kind of samples including random samples and questionnaires to 200 consumers. The analytical technique, in here is multiple linear analysis technique, and for the hypotesis testing, we use statistic test partially (testing t) and simultaneous test (testing f). The reseacrh result for testing t indicates that both testimonial and brand image have significant influence towards buying decision. According to probability value of sig. 0,000 < 0,05 means that both testimonial and brand image have significant influence towards buying decision. According to the coefficient of determination test result of 0,354 can be interpreted that influence of testimonial and brand image towards buying decision is 35,4%. The rest of 64,6% were influenced by other factors that were not mentioned on this research. Keywords : Testimonial, Brand Image, Buying desicion

Determinasi Brand Trust terhadap Brand Loyalty pada House of Kage Sukabumi Any Octaviany; Nor Norisanti; Dicky Jhoansyah
COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Brand loyalty is one concept that plays a very important role in marketing strategies to maintain customers who are loyal to the brand. The purpose of this research is to explain the influence of bran reliability and brand intention as brand trust’s dimension on brand loyalty in the Muslim clothing House Of KAGE Sukabumi. Tehe method that use in this research is descriftive associative and quantitative approaches with multiple linear regression as a data analysis technique. Result of the research shows that the magnitude of the influence of brand trust on brand loyalty in the Muslim clothing House Of KAGE after testing simultaneously and partially have a positif and significant influence. It’s amounted to 11.8%, while the remaining 88.2% are influenced by other variables not examined in this research. Keyword : Brand Trust, Brand reliability, Brand intention, Brand Loyalty.

Analisis Laporan Keuangan dengan Menggunakan Metode Trend sebagai Dasar Menilai Kondisi Perusahaan Nur Ilmi Octaviani; Erry Sunarya; Kokom Komariah
COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Financial statements are actually still a problem in a company that really needs to be taken seriously because the good and bad financial statements describe the company's financial condition. The purpose of this research is to find out how the company's financial condition and comparison of predictions of financial statements at PT. Three Pillars of Prosperous Food Tbk. The research method used in this study is a descriptive method with a quantitative approach, in which the authors collect data in the form of balance sheet financial position reports. Data collection techniques used were documentation and literature study. The results of this study indicate that there is a fluctuating development in the balance sheet and income statement, even in the balance sheet from year to year it also fluctuates, the income statement has increased from 2014 to 2016 and always decreases in 2017 Conclusion, by using trend analysis it can be predicted that the value of the postal year will come to experience a fluctuating development which is also the same as in previous years. Keywords: Financial Statements, Trend Methods, Company Conditions

Analisis Kinerja Keuangan dengan Menggunakan Metode Common Size pada PT. Holcim Indonesia Tbk Riri Rifardi; R. Deni Muhammad Danial; Dicky Jhoansyah
COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Financial statements are used as a tool to find out how the financial performance of the company and can produce useful conclusions. This study aims to determine the financial performance of PT. Holcim Indonesia Tbk, which headlined the 2013-2017 balance sheet and income statement using the common size method. The research method applied in this study is to use descriptive research with a quantitative approach. The results of research conducted indicate the current assets of PT. Holcim Indonesia Tbk is not comparable with the short-term liabilities that are borne by the company, this shows the low liquidity of the company, from solvency, the company uses the capital on the assets of most of the liabilities owned, thus decreasing the level of company sovability and can make a low margin of safety for creditor. Judging from the income statement, it shows that the marketing strategy of the company is not good, as seen from the increase in cost of goods sold and making the gross profit margin decrease. For the company's ability to generate profits, the company's net profit margin from year to year has decreased to a loss in 2016-2017. This shows that financial performance has deteriorated because the company's profitability has always declined to the point of loss. Keywords: Financial Performance, Financial Statements, Common Size Method.

Analisis Kemampuan Rasio Likuiditas dan Profitabilitas dalam Mengukur Financial Distress Muhammad Iksan Sopian; Erry Sunarya; Kokom Komariah
COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Financial distress is a condition where the results of the company's performance are unable to meet the company's obligations. The purpose of this research is to find out the effect of Liquidity and Profitability in measuring financial distress in PT .eterindo wahanatama Tbk and PT. Waskita Karya Tbk. The analysis technique used is multiple linear analysis techniques, and for hypothesis testing is a partial statistical test (t test) and simultaneous test (f test). The results of the t test show that liquidity (CR) (X1) has an effect but not significant to financial distress, Profitability (ROA) (X2) has a significant effect on financial distress. Based on the simultaneous F test means that together Liquidity (CR) and Profitability (ROA) have no significant effect on purchasing decisions (Y). Based on the test of the coefficient of determination of 0.354 it can be interpreted that the effect of Liquidity (CR) and Profitability (ROA) on purchasing decisions is equal to 28.4%. The remaining 71.6% is influenced by other factors not explained in this study. Keywords : Liquidity, Profitability, financial Distress.

Pengaruh Kualitas Pelayanan Akademik terhadap Kepuasan Mahasiswa pada Sekolah Tinggi Ilmu Ekonomi Prabumulih Susianti Susianti
COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Evaluation of service quality at Prabumulih College of Economics is needed to find out what is actually expected and perceived by students with what has been offered. This study aims to determine the effect of academic service quality on student satisfaction at the Prabumulih College of Economics. The method used in this study is a survey method. The data collected consists of primary data and secondary data. Primary data obtained through the interview method that is equipped with a questionnaire that has been prepared. Secondary data were obtained from related companies, as well as several library sources in the form of journals and books relating to this research. And the method used in this research is survey method. The data collected consists of primary data and secondary data. Primary data obtained through the interview method that is equipped with a questionnaire that has been prepared. In this study, what will be analyzed is the effect of service quality consisting of 1) tangible (direct evidence) including physical facilities, equipment, employees, and communication facilities; 2) reliability, which is the ability to provide the promised service immediately, accurately and satisfactorily; 3) responsiveness (responsiveness), namely the desire of staff to help customers and provide services responsively; 4) assurance, including knowledge, competence, courtesy, and trustworthiness of staff, free from danger, risk or doubt; and 5) empathy (empathy), including ease in establishing relationships, good communication, personal attention, and understanding of the individual needs of customers. The results showed that physical evidence, reliability, responsiveness, assurance, concern and student satisfaction had a positive and significant effect on student satisfaction. Keywords: Quality of Service, the Satisfaction of College Students

Pengaruh Kualitas Pelayanan Eceran (Retail Marketing Mix Application) terhadap Kepuasan Konsumen Amandin Amandin
COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Given how important the role of service quality is for the life of an organization or company to try to increase its potential, so that the quality and quantity of these services can compete or at least be able to keep up with the pace of competition in the business world. This study aims to determine the Effect of Retail Service Quality (Retail Marketing Mix Application) on Consumer Satisfaction in Alfamart Jl. Raya Palembang-Prabumulih, Gelumbang District, Muara Enim Regency. The method used in this study is a survey method. The data collected consists of primary data and secondary data. Primary data obtained through the interview method that is equipped with a questionnaire that has been prepared. Secondary data were obtained from related companies, as well as several library sources in the form of journals and books relating to this research. And the research design used is causal associative design. In this research, what will be analyzed is the effect of service quality consisting of reliability, responsiveness, assurance, empathy, tangible. The results showed the calculation of the coefficient of determination (R2) was used to determine what percentage of the dependent variable variation could be explained by the variation of the independent variables. From the SPSS output display, the summary model of customer satisfaction is influenced or explained by variations in the five dimensions of service quality, namely physical evidence, reliability, responsiveness, assurance, care. Therefore it can be concluded that the retail marketing mix delivered well by the company can increase customer satisfaction. Keywords: Service Quality, Consumer Satisfaction

Pertanggung Jawaban Peraturan Standar Akuntansi Keuangan Nomor 45 Terhadap Laporan Keuangan Program Kerja Badan Musyawarah Keluarga Minang Kabau Provinsi Sumatera Selatan Rika Fitri Ramayani
COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

The situation and characteristics of the Minangkabau Family Consultative Body of the South Sumatra Province have work programs or activities. This appears related to the management of financial statements. This research in the research design used is descriptive qualitative approach. The purpose of using qualitative research methods is to disclose comparatively and in accounting for financial statements in accordance with the guideline PSAK No. 45. The results showed the weekly general cash report or transactions recorded manually in large books, and became the basis for making the budget realization report for the current year. Application of PSAK No. 45, will produce financial reports consisting of: Statements of Financial Position, Activity Reports, Cash Flow Statements and Notes to Financial Statements. The report has been presented in accordance with PSAK No. 45 of 2011. Conclusion, this standard looks more complicated but by applying this standard will produce more adequate financial statements. Keywords: PSAK Guideline Number 45, Financial Statements, Minang Kabau Family Consultative Body

Gaya Kepemimpinan Inovatif Progresif Pemerintah Desa dalam Pengambilan Keputusan Penyusunan APBDes Romsa Endrekson
COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Village Government or also called Pemdes is a government agency tasked with managing village-level regions. This study aims to determine and analyze the influence of the progressive innovative leadership style of the village government on decision making in the preparation of the APBDes in Karangan Village, Rambang Kapak Tengah District, Prabumulih City. Primary data collection was carried out by distributing questionnaires and interviews to 90 respondents from 837 population representatives from the village government, community leaders, religious leaders, traditional leaders, women's groups and youth groups in Karangan Village, while secondary data was carried out with a literature review. The method used to analyze data is simple linear regression. The results of the analysis show that independent variables (leadership style) do not show a strong influence on the dependent variable (decision making) through testing the analysis of the coefficient of determination (R2). In addition, the results of the study also showed that the progressive innovative leadership style of the village government had no effect on decision making in the preparation of the APBDes in Karangan Village, Rambang Kapak Tengah Subdistrict, Prabumulih City. This can happen because the leadership style adopted by the Karangan village government prior to Law No. 6/2014 has applied leadership to open the widest possible participation space for the community to participate in transparent and accountable village development planning which later becomes a characteristic of the leadership style innovative progressive. Keywords: Leadership Style, Decision Making

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