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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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Efektivitas Capital Adequacy Ratio dan Nonperforming Loan Terhadap Profitabilitas Perbankan di Indonesia: Studi Manajemen Keuangan Perusahaan Hariandy Hasbi; I Kadek Wira Dharama Prayana; Mekar Meilisa Amalia; Andi Hidayatul Fadlilah; Dede Hertina
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.v7i1.6800

Abstract

The existence of banks as a subsystem in the economy of a country has an important role, even in the daily life of modern society most of them involve the services of the banking sector. The purpose of this study was to analyze the Capital Adequacy Ratio and Nonperforming Loan on banking profitability in Indonesia. The method used in this article is a qualitative method with 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 research results or reviews presented in national and international scientific articles related to financial management that discuss CAR and NPL that affect bank profitability. Based on the literature review conducted in this article, the following conclusions can be drawn: (1) Capital Adequacy Ratio (CAR) has a positive effect on banking profitability in Indonesia. (2) Nonperforming Loan (NPL) has a positive effect on banking profitability in Indonesia. Keywords: Capital Adequacy Ratio (CAR), Nonperforming Loan (NPL), Profitability
Gaya Kepemimpinan Memoderasi Hubungan Komitmen Organisasi Dengan Senjangan Anggaran Dengan Karakteristik Organisasi Sebagai Variabel Anteseden Vallery Michaelle Felicia; Monika Palupi Murniati
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.v7i1.6801

Abstract

This study aims is to determine factors that can cause budgetary slack. More specifically, the purpose of this study is to find out whether there is a moderating effect between leadership style and organizational commitment and budgetary slack by adding organizational characteristics as the antecedent variable of organizational commitment. The type of research used in this study is quantitative with experimental methods by providing treatment to the subjects involved. The design used for this experiment is a 2x2 design for the variables of leadership style and organizational characteristics. The result of this study is that managers with high organizational characteristics tend to have greater organizational commitment than managers with low organizational characteristics. Meanwhile, leadership style does not moderate the relationship between organizational commitment and budgetary slack. From the results of this study, it can be concluded that hight organizational characteristics can affect a manager’s organizational commitment. Companies need to pay attention to the characteristics of their workers, which in this case means instrumental communication or the quality of information conveyed by managers to their subordinates. Keywords: Budgetary slack; leadership style; organizational commitment; organizational characteristics; instrumental communication.
Pengaruh Persepsi Harga Dan Kualitas Produk Terhadap Keputusan Pembelian Cat Nippon Paint (Studi Pada Pelanggan Cat Nippon Paint Di Gresik) Muliawan P. Ashari; Supriono Supriono
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.v7i1.6808

Abstract

When companies experience an increase in sales, it leads to profitability and sustains their business. One of the strategies is to improve product quality and setting appropriate pricing strategies. Enhancing product quality is necessary to retain customers and can also encourage other consumers to purchase the offered products. The objective of this study is to examine the influence of price perception and product quality on the purchasing decisions of Nippon Paint in Gresik. The population for this research was sampled using nonprobability sampling with a convenience sampling technique, with a total of 100 respondents. Data was collected using a questionnaire. Multiple linear regression analysis using IBM SPSS Statistics 22 was employed as the analytical technique in this study. Based on the test results, price perception has a significant influence on purchasing decisions, indicating that customers’ perception of the price plays a significant role in their decision making process. On the other hand, the study found that promotions have a non-significant impact on purchasing decision. Keywords: price perception; product quality; purchasing decision
Pengaruh Sistem Pengendalian Manajemen Dengan Four Lever’s Of Control Model Terhadap Kinerja Karyawan Di Perusahaan Manufaktur Kota Semarang Dengan Tingkat Kreativitas Sebagai Variabel Mediasi Karyn Natasha Budianto; Monika Palupi Murniati
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.v7i1.6841

Abstract

This study attempts to ascertain the impact of the management control system with the levers of control model, which comprises belief systems, boundary systems, diagnostic systems, and interactive systems on employee performance with a mediating variable, namely the degree of employee creativity. This form of research, which is quantitative, makes use of primary data collected by sending questionnaires to industrial businesses in Semarang, Central Java, through Google Form. 84 firm managers, including top and intermediate managers, participated in the survey as respondents. Based on the probability sampling approach, sampling was computed. Three different multiple linear regression techniques were used in this study to test three different hypotheses: (1) the effects of management control systems on worker productivity; (2) the effects of management control systems on worker creativity; and (3) the effects of management control systems and creativity as mediating factors on worker productivity. The results of this study show that the management control system, which consists of components of the belief system and interaction system, has a substantial impact on improving employee performance and creativity. Employee productivity and creativity are unaffected by this, and neither are the boundary system and diagnostic system characteristics. The creative variable also has the power to limit the management control system's effect on employee performance. Keywords : Belief Systems, Boundary Systems, Interactive Control Systems, Diagnostic Control Systems, and Creativity
Pengaruh Pinjaman KUR, Gadai Emas Dan Gadai Kendaraan Terhadap Peningkatan Produktifitas Umkm Mitra Binaan PT Pegadaian Cabang Pringgan Kota Medan Andre Irawan; Jessin Candra Lim; Delpy Swasti Lase; Ali Jamil; Desi Faizal Mirza
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.v7i1.6846

Abstract

This study aims to examine and analyze the effect of mortgage loans, gold pawning, and vehicle pawning on the productivity of MSMEs fostered by PT Pegadaian Pringgan Branch, Medan City. Improved business conditions are a consideration for PT Pegadaian in providing KUR loans, gold mortgages, and vehicle mortgages to increase MSME productivity, which can help businesses progress in the future. KUR loans are provided by the Indonesian government to support MSMEs in increasing their access to finance. The KUR loan is intended to finance working capital, investment, and the purchase of production goods for MSMEs. In the Gold pawn service, MSMEs pawn their gold to PT Pegadaian and will receive a loan according to the value of the gold. Vehicle Pawn allows MSMEs to borrow money by providing a vehicle, such as a car or motorcycle, as collateral. PT Pegadaian will evaluate the value of the vehicle and provide loans according to the collateral value. This study uses quantitative research, with a sample size of 71 respondents. Methods of data analysis using multiple linear regression Simple random sampling was used as the sampling method. The conclusion of this study is that credit loans partially have a positive and significant effect on the productivity of fostered partner SMEs of PT Pegadaian Pringgan Branch, Medan City; gold pawning partially has a positive and significant effect on the productivity of fostered partner SMEs of PT Pegadaian Pringgan Branch, Medan City; and pawning vehicles partially has a positive and significant effect on the productivity of umkm fostered partners of PT Pegadaian Pringgan Branch, Medan City. Simultaneously, credit loans, gold pawns, and vehicle mortgages have a positive and significant effect on the productivity of MSMEs fostered by the partners of PT Pegadaian Pringgan Branch, Medan City. Keywords: kur loans, gold pawn, vehicle pawn, msme productivity
Pengaruh Perputaran Modal Kerja, Perputaran Persediaan, Perputaran Kas Dan Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan Basic Industry And Chemicals Di Bursa Efek Indonesia Periode 2017-2021 Ekel Hagana Sinuhaji; Theo Batara Tarigan; Agnes Anjeli; Ike Rukmana Sari; Dio Agung Herubawa
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.v7i1.6847

Abstract

The epurpose eof ethis estudy ewas eto eexamine ethe eeffect eof eWorking eCapital Turnover, Inventory eTurnover, eCasheTurnover eand eAccounts eReceivable Turnover eon eProfitability in eBasic eIndustry eand eChemical eCompanies eonethe Indonesia eStock eExchange efor ethe 2017-2019 eperiod. eThe eapproach eused ein this estudy eis eaeQuantitativeApproach. eThe type eof eresearch eused eis edescriptive research, ebecause ethis eresearch eis ebased eonethe quantity eand eanalysis eof edata obtained efrom estatistical edata eprocessing. eThe edata processing emethodeused ein this estudy eis eMultiple eLinear eRegression. There are 88 population of Basic Industry and Chemicalscompanies listed on the Indonesia Stock Exchange for the 2017-2021 period, the number of samples used in this study were 17 companies engaged in the Basic Industry and Chemicals sector which were listed on the Indonesia Stock Exchange. The results of this study found that working capital turnover has a positive but not significant effect onprofitability. Inventory Turnover has a positive and significant effect on Profitability. Cash Turnover has a negative and significant effect on profitability. Accounts Receivable Turnover has a positive and significant effect on Profitability. The results of the study can be concluded that the coefficient of determination (R^2) was found to be 0.805, which means that all variables in this study together are able to influence profitability by 80.5%, the remaining 19.5% is explained by other variables or factors. Keywords: Accounts Receivable Turnover; Cash TurnOver; Inventory Turnover; Profitability; Working Capital Turnover
Pengaruh Lingkungan Kerja Dan Fleksibilitas Kerja Terhadap Komitmen Organisasi Pada Driver Maxim Reichan Maulana Putra Isna; R. Deni Muhammad Danial; 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.v7i1.6848

Abstract

This study aims to determine the effect of the work environment and work flexibility on organizational commitment (an empirical study on 5 Maxim-bike Driver Communities in Sukabumi City). The research approach used is a quantitative approach. Multistage Cluster Sampling sampling method. The samples taken were 63 respondents in 5 communities. The results of this study indicate that the work environment has a positive and significant influence on organizational commitment and work flexibility also has a positive and significant influence on organizational commitment in the 5 Maxim-bike Diver Communities in Sukabumi City. Keywords: work environment, work flexibility, organizational commitment, Maxim
Analisis Rasio Keuangan Terhadap Return Saham Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021 Rensa U br. Ginting; Matius Nainggolan; Ike Rukmana Sari; Munawarah Munawarah
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.v7i1.6849

Abstract

This study aims to determine the effect of the Current Ratio, Debt to Asset Ratio, Working Capital Turnover, Return on Assets and Earning per Share can affect Stock Returns in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The population of this study were 38 companies with a sample determination using purposive sampling method, obtained 22 samples during 3 years of observation into 66 data to be processed and analyzed. The results of the study simultaneously Current Ratio, Debt to Asset Ratio, Working Capital Turnover, Return on Assets and Earning per Shares have a significant influence on Stock Return of 28.9%. Partially, Working Capital Turnover has a positive and significant effect on Stock Return. Meanwhile Current Ratio, Debt to Asset Ratio, Return on Assets and Earning per Shares do not significantly influence Stock Returns Keywords: Current Ratio; Debt to Asset Ratio;...Earning On Asset; Return on Asset; Stock Returns; Working CapitalTurnover
Analisis Return On Asset Return On Equity Debt To Asset Ratio Debt To Equity Ratio Terhadap Return Saham (Study Pt. Xl Axiata Tbk Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2021) Yoga Mudofar Bahri; Kokom Komariah; Dicky Jhoansyah
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.v7i1.6850

Abstract

This study aims to determine financial performance as measured by Debt to Asset Ratio (DAR), Debt to Equity (DER), Return On Assets (ROA), Retun On Equity (ROE) on Stock Returns at PT. XL Axiata Tbk which is listed on the Indonesia Stock Exchange for the 2014-2020 period. The sampling technique was purposive sampling, obtained by companies as research samples, namely: PT. XL Axiata Tbk for the 2014-2021 period. Data collected secondary data with descriptive and associative methods of quantitative approaches. Data analysis technique correlation analysis, analysis of the coefficient of determination, multiple linear analysis, testing the research model f test and testing research research t test with data processing using SPSS 25 software. The results showed that there was a relationship between the variable debt to asset ratio, debt to equity ratio, return on assets , return on equity on stock returns of 0.519 or 51.9% includes the criteria of a strong relationship, debt to asset ratio has a positive and not significant effect on stock returns of 1.416 debt to equity ratio has a positive and insignificant effect on stock returns of 0.042 return on assets has an effect negative and insignificant effect on stock returns of -39.662 return on equity has a positive effect and no significant effect on stock returns of 15.161 Keywords: Debt to Asset Ratio, Debt to Equity Ratio, Return On Assets, Return On Equity, and Return Saham
Comfirmatory Factor Analysis Terhadap Nilai Perusahaan Start Up Di Dunia Faniza Sari; Dinda Tiara Arini Hutasuhut; Ferry Ferry; Yeni Ariesa; Juli Meliza
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.v7i1.6880

Abstract

For start up companies that are relatively new and require large funds for development.there are also aspects that affect companies so that they can be valued well or vice versa in international markets.thisstudy aims to examine the effect of capital,equity on firm value moderated by innovation in start up companies in the word for the 2017-2021 period.A quantitative research approach.this type of research is asymentary relations.the sample is 17 companies and 85data.smartpls data analysis.the result of the study are that capital and equity have no company value in start up companies in the world for the 2017-2021 period.capital and equity affect innovation in the world for the 2017-2021 period.innovation has no effect on company value in start up companies in the world for the 2017-2021 period. Keywords: Capital,Equity,Innovation, Company Value

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