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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
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Daya Saing Sektor Pariwisata Dalam Meningkatkan Ekonomi Daerah Di Bali Dan D.I Yogyakarta Tahun 2017-2021 Monika Presilia; Uswatun Khasanah
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.v7i1.6485

Abstract

One of the sectors with local revenue is tourism. The study will look at the tourist attractions in Bali and D.I. Yogyakarta. In this study, eight indicators were employed, and the World Tourism Organization (WTO) was used to examine them. According to the study's findings, each parameter is carefully analyzed. DIY displays a higher Human Tourism Indicator (HTI) score than Bali, and higher Bali indicators can also be found on the Infrastructure Development Indicator (IDI), Environment Indicator (EI), and Openness Indicator (OI). In terms of the Price Competitiveness Index (PCI), Technology Indicator (TAI), Human Resources Index (HRI), Openness Index (OI), and Social Development Index (SDI), Bali enjoys a competitive advantage. Keywords: Tourism Competitiveness, Tourism Index, Composite Index, Tourism Competitiveness Index.
Analisis Social Media Marketing dan Brand Love terhadap Loyalty Brand Studi Pemasaran Produk Skintific Pada Followers Kawaidollshop Angellita Zulfa Ferrati Vutri; Kokom Komariah; Faizal Mulia Z
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.v7i1.6486

Abstract

The purpose of this study was to analyze social media maeketing and bran love on brand loyalty of Skintific products to Kawaidollshop Sukabumi instagram followers, to demine the effect of social media marketing on brand loyalty of Skintific product to Kawaidollshop Sukabumi instagram followers, and to demine the effect of brand love on product brand loyalty Skintific on Kawaidollshop Sukabumi followers. The types of research method used by researchers is a quantitative method with associative descriptive appoach. The population in this study amounted to 249 thousand who were instagram followers Kawaidollshop with a sample of 152 respondents. The sampling method uses cluster random sampling. The data analysis technique in this study used IBM SPSS 26 software. The data analysis used was the normality test, multiple linear regression analysis, coefficient of determination test, simultaneous significant test (f test) and partial significant test (t test). The findings in ths study are partially known that social media marketing variables (X1) and brand love variable (X2) each have a positive and significant effect on brand loyalty (Y). Simultaneously, social media marketing (X1) and brand love (X2) have a positive and significant effect on brand loyalty (Y). Keywords : Loyalty brand, social media marketing, brand love
Pengaruh Elektronik Absensi dan Perilaku Cyberloafing Terhadap Produktrivitas Karyawan Studi Empiris Pada PT.Pertamina Kantor Cabang Sukabumi Lestari Damayanti; Nor Norisanti; 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.v7i1.6487

Abstract

The purpose of this study was to determine the effect of electronic attendance and cyberloafing behavior on employee productivity. The method to be used in this research is to use quantitative research methods with descriptive and associative approaches. Data collection tehniques that will be used by researchers include observation, interviews, questionnaires, and literature studies. The sample of respondents who will be used by the researcher is 32 respondents from the employees of PT.Pertamina, Sukabumi Branch Office. The data analysis technique and is assisted by using the Statistical Product and Service Solution, SPSS. Software. In this study it can be seen that partially, the electronic variables of absenteeism (X1) and cyberloafing behavior (X2) each have a significant effect on employee productivity (Y). simultaneously, electronic attendance (X1) and cyberloafing behavior (X2) have a significant effect on employee productivity (Y). the coefficient value of R2 by looking at the R square value of 0,792 or 80,5%. Keywords: employee productivity; electronic attendance; cyberloafing behavior
Pengaruh Current Ratio,Quick Ratio,Cash Ratio,Debt To Equity Ratio Dan Sales Growth Terhadap Profitabilitas Perusahaan Aneka Industri Yang Terdaftar Di BEI Tahun 2017-2018 Ninta Mitokona Banurea; Gita Febry Yanti Simatupang; Friska Darnawaty Sitorus; Monetarist Butar Butar
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.v7i1.6511

Abstract

This study aims to explore the relationship between financial parameters and profitability of companies in various industries listed on the Indonesia Stock Exchange between 2017 and 2019. Profitability is the dependent variable in this study, while debt to equity ratio, current ratio, quick ratio, cash ratio, and sales growth are independent factors. The research sample used is purposive sampling, and the following standards are used: (1) companies listed on the Indonesia Stock Exchange; (2) various industrial enterprises; and (3) businesses that have comprehensive annual financial statements for 2017 to 2019. Through sampling, 25 businesses from various industries were identified as meeting these criteria. The results of the regression analysis stated that the current ratio, quick ratio, and cash ratio did not have a significant effect on the company's profitability. However, debt to equity ratio and sales growth have a significant influence on a company's profitability. Thus, it can be said that the use of financial ratios such as debt to equity ratio and sales growth can increase profitability for the company. This research has several practical implications for companies in various industries, namely companies can consider the use of debt to equity ratio and sales growth in making strategic decisions to increase profitability. However, it can be noted that the results of this study are only valid in the specified research period, so companies need to conduct follow-up research to ensure the use of appropriate financial ratios in the long term Keywords: Current Ratio,Quick Ratio,Cash Ratio,Debt To Equity Ratio,And Sales Growth
Pengaruh Struktur Aset, Market Value Added (MVA), Debt To Equit Ratio (DER), Serta Earning Per Share (EPS), Terhadap Harga Saham Pada Perusahaan Properti Yang Terdaftar Di Bursa Efek Indonesia (BEI) Pada Tahun 2017 – 2021 Vallen Aprilia Tehja; Angeline Yangness; Wirda Lilia; Wenny Anggeresia Ginting
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.v7i1.6516

Abstract

This study aims to determine the effect of Asset Structure, Market Value Added (MVA), Debt to Equity Ratio (DER), and Earning Per Share (EPS), on Stock Prices in Property Companies Listed on the Indonesia Stock Exchange (IDX) in 2017 - 2021. This study uses quantitative data types and the research population to be used in the study are property companies listed on the Indonesian stock exchange (bei) in 2017 - 2021 as many as 32 companies with a research sample of 160 samples. The results of the study partially show that Asset Structure has an influence on Stock Price by having a tcount value (0.208) > ttable (1.97529) with a significant level of 0.033 <0.05, Market Value Added has an influence on Stock Price by having a tcount value (5. 877) > t table (1.97529), Debt to Equity Ratio has no effect on Stock Price by having tcount (0.217) < t table (1.97529) with a significant level of 0.828 < 0.05, Earning Per Share has an influence on Stock Price by having tcount (4. 757) > ttable (1.97529) with a significant level of 0.000 < 0.05 and Asset Structure, Market Value Added, Debt to Equity Ratio and Earnings Per Share have an effect and significant on Stock Prices by having Fcount (5.527) > Ftable (2.43) with a significance of 0.000 < 0.05. Keywords: Asset Structure, Market Value Added, Debt to Equity Ratio, Earning Per Share (EPS) and Stock Price.
Optimalisasi E-Recruitment dan Penempatan Terhadap Prestasi Kerja Karyawan Pada Divisi Sales Lapangan PT Bina San Prima Sukabumi Sofia Maulida; Erry Sunarya; Faizal Mulia Z
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.v7i1.6535

Abstract

PT. Bina San Prima Sukabumi was the site of the research since the business is still relying on locals' connections for recruiting staff and its usage of the e-recruitment system is not yet fully effective. The same is true for employee placement; a rolling method is used instead of a single category to determine where an employee should be located. This study aims to ascertain the effects of e-recruitment and job placement on employee performance at PT. Bina San Prima's Field Sales Division. In this study, a quantitative associative descriptive methodology was used. 80 employees of PT. Bina San Prima were given the sample using the saturated sampling approach, and multiple linear regression was used for analysis. According to the study's findings, PT Bina San Prima Sukabumi has been able to increase staff performance through optimizing e-recruitment. Employee performance in the field sales sector of PT Bina San Prima Sukabumi is positively impacted by placement. So it makes sense that the field sales division of PT Bina San Prima Sukabumi has a successful implementation of the optimization of e-recruitment and staff placement on work performance.
Pengaruh Pengetahuan, Kompetensi, Dan Integritas Auditorterhadap Kualitas Audit (Studi Kasus Pada Kantor Akuntan Publik Di Surabaya) Fadia Insyira; Sri Trisnaningsih
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.v7i1.6549

Abstract

The purpose of this study is to examine how the influence of knowledge, competence, and integrity of auditors on the quality of audits conducted by Public Accounting Firms in Surabaya. This research is quantitative. This study involved auditors from a Public Accounting Firm in Surabaya. A total of 54 auditors became research respondents. The data source is primary data by distributing questionnaires directly. In this study, probability sampling was used in the sampling technique. Multiple linear regression analysis became the analytical technique used with the help of the SPSS 25 program. The results showed, a) knowledge showed sig. of 0.004 which means <0.05; b) competence shows sig. of 0.000 which means <0.05; c) integrity shows sig. of 0.398 which means > 0.05. In conclusion, knowledge and competence have a positive and significant effect on audit quality, while integrity has a negative and insignificant effect on audit quality. Keywords: Integrity, Audit Quality, Competence, Knowledge
Pengaruh Tarif Pajak, Tingkat Penghasilan, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM Erlita Widiya Putri; Sri Trisnaningsih
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.v7i1.6559

Abstract

The biggest source of income in Indonesia comes from the tax sector. The government has begun to intensively optimize sectors that have the potential to contribute to tax revenues, one of which is MSME. Until now, MSME taxpayer compliance is still considered very low. The purpose of this study was to examine the effect of tax rates, income levels, and taxpayer awareness on MSME taxpayer compliance. This research is a type of quantitative research. The data used are primary data using multiple linear regression analysis and processed using the SPSS application. Data collection was carried out by distributing questionnaires directly to each respondent. The sampling technique used was purposive sampling. The sample criteria in this study are MSMEs that have NPWP. A total of 33 MSME actors in the Tegalsari District met the criteria and were used as research samples. The results of this study indicate that income levels and taxpayer awareness have a positive and significant effect on MSME taxpayer compliance, while tax rates have a negative and insignificant effect on MSME taxpayer compliance. Keywords: Taxpayer Awareness, Tax Rates, Income Level
Pengaruh Kepercayaan Dan Kualitas Pelayanan Terhadap Minat Beli E - Commerce Lazada Di Surabaya Indah Irawan; Hery Pudjoprastyono
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.v7i1.6564

Abstract

This study aims to determine the effect of trust and service quality on purchase intention on the site ecommerce lazada in Surabaya. This research includes quantitative research using primary data by distributing questionnaires to 60 respondents who are Lazada consumers in Surabaya. The population used in this research is all consumer usersEcommerce Lazada in Surabaya and the samples used were 60 consumers using E-Commerce Lazada in Surabaya. Sampling using purposive sampling technique. The data analysis technique in this study used PLS-SEM and data processing used the smartPLS 3.0 software program. Based on the test results, the greater consumer trust and service quality have a significant effect on purchase intention. Based on the hypothesis test, the variables of trust and service quality have a positive effect on consumer buying interest. It can be concluded that the higher the value of consumer trust and service quality, the consumer's buying interest will increase. Keywords : Consumer Trust, Service Quality, Repurchase Intention
Analisis Pengaruh Anggaran Biaya Produksi dan Anggaran Kas Terhadap Anggaran Perencanaan dan Pengendalian Perusahaan Dagang: Literature Review Akuntansi Manajemen Depita Anggraini; Rizqy Aiddha Yuniawati; Ni Kadek Ayu Nirwana; Sugianto Sugianto; Sarni Handayani Puspita Sari
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.v7i1.6565

Abstract

A budget is a management tool that serves as currency for day-to-day operations and ensures that organizational goals are met. The purpose of this study is to analyze the effect of the production cost budget and cash costs on the planning and control budget of trading companies. 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. Based on the results and discussion in this article, it can be concluded as follows: (1) The production cost budget affects the Planning and Control Budget of Trading Companies. (2) The cash budget affects the Planning and Control Budget of the Trading Company. Keywords: production cost budget, cash budget, planning and control budget

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