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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 Current Ratio (CR), Debt To Equity Ratio (DER), Cash Turnover (Perputaran Kas), Total Asset Turnover (TATO) Terhadap Profitabilitas Pada Perusahaan Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021 Nanci Tesalonika Sianturi; Kristina Limbong; Keumala Hayati; 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.v7i1.6887

Abstract

This study examines the impact of the Debt to Equity Ratio, Current Ratio, Cash Turnover, and Total Assets Turnover on the profitability of consumer goods industry companies on the IDX 2018-2021. Independent variable (X), namely: Current Ratio, Debt to Equity Ratio, Cash Turnover, and Total Assets Turnover. The dependent variable (Y): Profitability (Return On Assets/ ROA). The sample through purposive sampling resulted in 34 companies. The analytical method uses multiple linear regression methods. The results of the study state that through a simultaneous method, the Debt to Equity Ratio, Current Ratio, Cash Turnover, and Total Assets Turnover have a significant and positive impact on Profitability. Partially, Current Ratio, Cash Turnover, and Total Assets Turnover do not have a significant impact on Profitability, while DER partially has a positive and insignificant impact on Profitability. The test results for the coefficient of determination yield an R2 value of 0.323 meaning that 32.3% of the profitability variable for consumer goods companies which are listed on the IDX 2018-2021 can be described through Current Ratio (X1), Debt to Equity Ratio (X2), Cash Turnover (X3), and Total Assets Turnover (X4). Then the remaining 67.7% can be clarified through other variables which were not tested in this study. Keywords: Debt to Equity Ratio, Current Ratio, Cash Turnover, Total Assets Turnover, and Profitability
Pengaruh Earning Per Share, Return On Equity, Debt To Equity Rasio, Dan Deviden Payout Rasio Terhadap Harga Saham Pada Perusahaan Manufaktur (Studi Empiris Pada Perusahaan Manufaktur) Yang Go Publik Di Bursa Efek Indonesia Periode (2017-2021) Hefni Oktafia Tarigan Tondang; Kharen Heberina Br Tarigan; Wirda Lilia; Julienda Br Harahap
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.v7i1.6898

Abstract

Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange for the 2017-2021 period. The share price of each company listed on the Indonesia Stock Exchange has a major influence on the company's performance. Therefore, researchers conducted research using the dependent variable, namely stock prices, which were then followed by independent variables, namely Earning Per Share, Return On Equity, Debt To Equity Ratio, and Dividend Payout Ratio. As for companies that experience an increase every year, this does not affect their share price. The data analysis method used is a logistic regression analysis method that uses partial tests, simultaneous tests, and tests of the coefficient of determination. The results showed that stocks have a return on equity and the debt to equity ratio has a negative impact on stock prices. Keywords: Earning Per Share, Return On Equity, Debt To Equity Ratio, Dividend Payout Ratio to Stock Price
Pengaruh Struktur Modal, Suku Bunga Dan Piutang Terhadap Profitabilitas Pada Perusahaan Perbankan Yang Terdaftar Dibursa Efek Ind0nesia Periode 2019 – 2021 Agnolita Sitanggang; Michael Aldo Saputra Sibarani; Mohd Nawi Purba; M Ikbar Pratama
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.v7i1.6904

Abstract

The purpose of this research is to find out how the effect of Capital Structure, Interest Rates, and Receivables on Profitability in Banking companies on the Indonesia Stock Exchange in the period of 2019 - 2021. This research uses a quantitative approach method with this type of descriptive research. The independent variables in this study are profitability and the dependent variables are capital structure, interest rates and receivables. Sample data collection used purposive sampling method with the help of SPSS software to carry out statistical analysis tests. The results showed that simultaneously capital structure, interest rates, receivables have a significant effect on profitability. while partially capital structure, interest rates have a significant negative effect on profitability but the receivables variable has a positive and significant effect on profitability. Keywords: SM, SB, Receivable and ROA
Pengaruh Struktur Modal, Pertumbuhan Laba, Ukuran Perusahaan Dan Likuiditas Terhadap Kualitas Laba Pada Perusahaan Manufaktur Sektor Industri Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2018-2021 Anis Magfiroh; Listyorini Wahyu Widati
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.v7i1.6919

Abstract

Good profit quality reflects sustainable future earnings and represents the true financial performance of the company. This research aims to evaluate and study the impact of capital structure, profit growth, company size, and liquidity on profit quality in consumer goods companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2021. The method used to select the sample is purposive sampling. A total of 35 consumer goods companies were chosen according to predetermined sample criteria. Multiple linear regression analysis was used to analyze the data and processed using IBM SPSS Statistics 22 software. The research results indicate that capital structure has a negative but insignificant impact on profit quality. Profit growth and company size have a positive but insignificant impact on profit quality. Additionally, liquidity has a negative and significant impact on profit quality. Keywords : Capital Structure, Profit Growth, Company Size, Liquidity, Earnings Quality
Pengaruh Strategi Pemasaran Dan Perilaku Konsumen Terhadap Volume Penjualan Treadmill Pada CV. GAF Tridaya Mandiri Muhammad Dwi Sa`di; Ama Suyanto
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.v7i1.6924

Abstract

This research was made with the aim of knowing the marketing strategy for treadmill products, knowing the effect of marketing strategy on sales volume and knowing the effect of consumer behavior on sales volume at CV. GAF Tridaya Mandiri. This type of research is field research using a quantitative descriptive approach. The population in this study are all consumers of CV. GAF Tridaya Mandiri, because there are many of them and it is not known with certainty, the authors are looking for samples using the Bernoulli Formula so that the number of samples in this study is 400 respondents. The sampling technique used is non-probability sampling. The analysis used is multiple regression analysis. The results showed that the variables marketing strategy, consumer behavior and sales volume have an average weight in the very good category, simultaneously marketing strategy and consumer behavior have a significant effect on sales volume and the magnitude of the influence is 40.3%. Partially both marketing strategy and consumer behavior, each variable has a significant effect on sales volume. Based on the research findings, the research contribution certainly influences the company, both in increasing sales volume and company profits, therefore the authors can provide suggestions for each indicator of each variable that has the smallest weight that needs to be improved again. Keywords: Marketing Strategy, Consumer Behavior, Sales Volume.
Analisis Penerapan Sistem Akuntansi Klaim Jaminan Kecelakaan Kerja Dan Jaminan Kematian Pada BPJS Ketenagakerjaan Cabang Juanda Nadifah Ita Purnamasari; Endah Susilowati; Nanda Wahyu Indah Kirana
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.v7i1.6938

Abstract

This study aims of knowing the procedures for claims for employment injury security and death security applied by the Juanda Branch of BPJS Ketenagakerjaan in order to produce a proper and adequate claim payment accounting system. This type of research uses descriptive research with a qualitative approach. The data used in this study are primary data and secondary data. Primary data was obtained directly through interviews while secondary data was obtained through official documents related to claims for work accident insurance and death benefits. The results showed that the accounting system for work accident claims and death benefits applied to the Juanda Branch of Employment BPJS complies with PP No. 44 of 2015. However, overall the accounting system that is applied is not effective because the system is still experiencing problems caused by the participants' lack of knowledge regarding the requirements that must be attached in submitting claims and services that are only carried out directly at the office. A letter of heirs made by the relevant agency and a chronology of events made by the company or the police are documents that are often not attached by participants. Keywords: Accounting System, Employment Injury Security, Death Security
Analisis Pengaruh Rasio Keuangan Terhadap Profitabilitas Pada Bank Devisa Yang Terdaftar Di BEI Periode 2017-2022 Dina Fadhilah; Gregorius N. Masdjojo
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.v7i1.6940

Abstract

The purpose of this study is to determine the effect of Net Interest Margin (NIM), Operating Costs on Operating Income (BOPO), Loan to Deposit Ratio (LDR), and Non Performing Loan (NPL) on Profitability as proxied by Return on Assets (ROA). This research uses data sourced from foreign exchange bank companies listed on the Indonesia Stock Exchange (IDX) starting from 2017-2022 and financial ratio reports obtained from the Financial Services Authority (OJK). The total number of foreign exchange bank companies listed on the IDX is 32 companies and those that enter the test criteria are 12 companies. The total panel data of 288 comes from 6 years of quarterly data for 12 Foreign Exchange Banks. The results of panel data regression analysis with the help of E-Views software show that the best estimation choice is Fixed Effect Model (FEM). Based on FEM output, it was found that the NIM variable had a positive and significant effect on Profitability (ROA). BOPO variables have a negative and significant effect on Profitability (ROA). And NPL has a negative and significant effect on Profitability (ROA). The LDR variable has no effect on Profitability (ROA). The coefficient of determination of this FEM model is 95%. Keywords: NIM, BOPO, LDR, NPL, Profitability, FEM
Pengaruh Kepemimpinan Dan Kompetensi Terhadap Kinerja Karyawan (Studi Kasus Pada PT. Sukses Mitra Sejahtera) Gandung Satriyono; Meme Rukmini
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.v7i1.6948

Abstract

This study aims to determine the effect of leadership and competence on employee performance at PT. Success Partners Prosperous. Case studies were conducted on all employees of the HRD and GA division at PT. Success Partners Prosperous. This data was obtained through direct distribution of questionnaires. The samples studied in this study were 46 respondents using saturated sampling techniques or taking all members of the population to conduct research. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that: (1) Leadership (X1) on Employee Performance (Y) has a partial effect with a coefficient value of 4.411 with a significant level of 0.000. (2) Competence (X2) has no significant effect on Employee Performance (Y) with a coefficient value of 0.932 with a significant level of 0.356. (3) Leadership (X1) and Competence (X2) on Employee Performance (Y) have a simultaneous effect with a coefficient value of 9.769 with a significant level of 0.000. Keywords: Leadership, Competence, Employee Performance
Pengaruh Rasio Keuangan Terhadap Return Saham Pada Perusahaan Real Estate And Property Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2017-2021 Steward Christopher; Mega Amelia Putri; Jessica Jessica; Arie Pratania Putri; Debbi Chyntia Ovami
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.v7i1.6953

Abstract

The research objective was to test and analyze Return On Assets (ROA), Earning Per Share (EPS), Debt to Equity Ratio (DER) and Price to Book Value (PBV) affecting Stock Returns. The research method uses quantitative. The population of this study were all Real Estate and Property companies listed on the Indonesia Stock Exchange during the 2017-2021 period, totaling 81 companies and 7 companies as samples and 35 observations, and sampling was determined by the purposive sampling method. Data analysis used multiple linear regression analysis. Partial test results obtained t count value obtained t count 2.255019) > t table (2.042) and a significant value obtained 0.0335 <0.05, so Return On Assets (ROA) has a positive and significant effect on stock returns. Value t count is obtained for t count (-1.675670) > t table (2.042) and a significant value is obtained for 0.1068 > 0.05 then Earning Per Share (EPS) has no effect on Stock Returns. The t count value is obtained for t count 0.822924) > t table (2.042 ) and a significant value is obtained for 0.4187 > 0.05, then the Debt to Equity Ratio (DER) has no effect on Stock Returns. The t count value is obtained for t count 0.014168) > t table (2.042) and a significant value is obtained 0.9888 > 0.05, then the Price to Book Value ( PBV) has no effect on stock returns. The calculated F value is obtained for F count (1.732305) < Ftable (2.5335) and a significant value is obtained 0.175771> 0.05 then Return On Assets (ROA), Earning Per Share (EPS), Debt to Equity Ratio ( DER) and Price to Book Value (PBV) have no effect on Stock Return. Keywords: Return On Assets (ROA), Earning Per Share (EPS), Debt to Equity Ratio (DER), Price to Book Value (PBV), Stock Return
Pengaruh Aruskas, Likuiditas Dan Profitabilitas Terhadap Return Saham Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Subsektor Makanan Dan Minuman Periode 2017-2021 Rio Yulian Pradipta; Sunarto Sunarto
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.v7i1.6954

Abstract

The purpose of this study is to investigate and evaluate how cash flow, liquidity, and profitability affect stock returns. The study population consist of food and baverage subsector companies listed on the Indonesian Stock Exchange (IDX) between 2017 and 2021. A sample of 24 companies was created using a targeted sampling technique. Secondary data from numerous reliable sources served as the basis for the data. Cash flow, liquidity, and profitability are independent variables. stock returns is the dependent variable. Secondary data were collcted in this study using a documented approach. According to the test results, profitability has a positive impact on stock returns whereas investment cash flow has no impact and liquidity has a negative impact. Keywords: cash flow, liquidity, profitability, stock return

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