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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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Analisis Faktor – Faktor Yang Mempengaruhi Pengelolaan Dana Desa (Studi Kasus Pada Desa Di Kecamatan Sayung) Puput Meilawati; Jaeni Jaeni
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.v7i1.6974

Abstract

Village funds are funds provided by the central government sourced from tha state revenue and expenditure budget allocated to villages, village funds are transferred through the distruct/city regional income and expenditure budget. Village funds provided to improve insfrastructure andi t is hoped that the government cn advance in all aspects of lagging villages. Good management of village funds can realize the government’s hopes of this research is to show whether accountability, oversight, community participation, and competence of village officials can affect the management of village officials can affect the management of village funds. This study used a quantitative method, this research was conducted in villages in the sayung subdistrict with a total sampel of 150 respondents, consisting of village officials, village consultative bodies, and the community, the sampling technique is purposive sampling. Primary data used by distributing questionnaires. Based on the test results, it can be concludedthat the variables of accountability, supervision, cummunity participation, and competence of village officials simultaneouslt have a significant effect on the management of village funds. Keywords : Accountability, Supervision, Cummunity Participation, Competence of Village officials, and Management of Village Funds
Determinan Nilai Perusahaan Sebuah Literasi Pada Jakarta Islamic Index Dini Tsaa Afnitasari; Pancawati Hardiningsih
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.v7i1.6981

Abstract

The development of investment in Indonesia in 2022 has increased, one of which is investing in sharia stocks, because at the beginning of 2023 sharia stocks showed an increase of 5.35%. Sharia stocks on the Jakarta Islamic Index (JII) consist of 30 companies. This study aims to find empirical evidence about the effect of tax planning and leverage on firm value with firm size as a moderating variable. The data in this study uses secondary data for the company's financial reports at JII for 2017-2021. The sampling technique with the purposive sampling method approach obtained a number of 144 companies for five years of observation. The results of the study found that tax planning had a significant negative effect on firm value, while leverage had a significant positive effect on firm value. Firm size is able to strengthen the relationship between tax planning and firm value, but company size is unable to moderate the relationship between leverage and firm value. Keywords: Tax Planning, Leverage, Firm Value, Firm Size
Kinerja Karyawan Berdasarkan Keterlibatan Kerja, Sikap Kerja Dan Komitmen Afektif Abd. Rasyid Syamsuri; Arief Hadian Hadian
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (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.v6i2.7020

Abstract

Penelitian ini bertujuan untuk mengkaji bagaimana kinerja pegawai Badan Pengelola Pajak dan Retribusi Daerah Provinsi Sumatera Utara dalam kaitannya dengan keterlibatan kerja, sikap, dan komitmen afektif. 265 orang berpartisipasi dalam penelitian ini. Sampel purposive yang terdiri dari 84 orang digunakan sebagai strategi pengambilan sampel. Metode pengumpulan data yang digunakan meliputi survei, studi dokumentasi, dan observasi. Regresi linier berganda dengan menggunakan program Statistical Product Software Solution (SPSS) adalah metode analisis untuk penelitian ini. Temuan penelitian memberikan beberapa bukti bahwa kinerja karyawan dipengaruhi secara positif dan signifikan oleh keterlibatan kerja. Kinerja karyawan dipengaruhi secara positif dan signifikan oleh sikap kerja. Kinerja karyawan dipengaruhi secara positif dan signifikan oleh komitmen afektif. Kinerja pegawai Badan Pengelola Pajak dan Retribusi Daerah Provinsi Sumatera Utara secara simultan dipengaruhi oleh faktor-faktor yang berhubungan dengan keterlibatan mereka dalam bekerja, sikap dalam bekerja, dan komitmen afektif. Hasil pengujian melalui koefisien determinasi menghasilkan nilai (R Square) sebesar 0,613 (61,3%) yang artinya variabel dependen dapat dijelaskan oleh variabel independen. Kata kunci: Keterlibatan Kerja, Sikap Kerja, Komitmen Afektif, Kinerja Karyawan
Pengaruh Profitabilitas, Solvabilitas, Likuiditas Dan Size Terhadap Harga Saham Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2016-2021 Maharani Jaya Wardhani; 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.v7i1.7031

Abstract

This research was prepared with the aim of testing and analyzing the effect of Profitability, Solvency, Liquidity and Size on stock prices in Manufacturing Companies in the consumer goods sector that have been listed on the Indonesia Stock Exchange (IDX) in the period 2016 to 2021. The method used by researchers is purposive sampling with the criteria for company data during the period 2016 to 2021, has positive profits, has never been suspended. The sample used consists of 191 data on consumer goods industry companies listed on the Indonesia Stock Exchange between 2016 and 2021. The Multiple Linear Analysis method is used by researchers in analyzing data and processed using SPSS 25. The results of this study indicate that, profitability (X1), solvency (X2) and liquidity (X3) cannot affect stock prices (Y). Meanwhile, size has a negative influence on stock prices. Keywords: Profitability, Solvency, Liquidity, Size, Stock Price
Dapatkah Good Corporate Governance Mencegah Penghindaran Pajak? Tarisma Indri Ardianti; Cahyani Nuswandari
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.v7i1.7035

Abstract

ABSTRACT This study was conducted to examine the influence of audit quality, audit committee, independent commisioners, and institutional ownership on tax avoidance. A quantitive research method was employed. The research population consisted of 238 data points. The sampling technique used was purposive sampling, resulting in 188 data points that met the criteria. Outliers were identified, and 27 data points were removed, leaving 161 data points for testing. Data analysis techniques used in this research included descriptive statistics, classical assumption test, multiple linear regression analysis, model testing, and hypothesis testing. The result of the study that audit quality has a significant positive impact on tax avoidance, independent commissioners have a significant negative impact on tax avoidance, while the audit committee and institutional ownership do not have an impact on tax avoidance. Keywords : Audit Quality, Audit Committee, Independent Commisioners, Institutional Ownership, Tax Avoidance
Peran Komitmen Organisasi Dan Efikasi Diri Pada Organizational Citizenship Behavior Cyndee Maretta Lisette Anggraini; Anwar Mansyur
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.v7i1.7060

Abstract

This study aims to examine the significance of organizational commitment and self efficacy on organizational citizenship behavior at BPSDMD Central Java Province. This research uses a quantitative approach and uses a sample of 43 respondents. The sampling technique used in this research is purposive sampling. While the analysis technique uses multiple linear regression analysis which is equipped with instrument testing, model testing, and hypothesis testing using SPSS 25 software. The result of this study indicate that organizational commitment has a significant effect on organizational citizenship behavior and self efficacy has no significant effect on organizational citizenhip behavior. Keywords: Organizational Commitment, Self Efficacy, Organizational Citizenhsip Behavior
Pengaruh Capital Intensity Dan Leverage Terhadap Tax Avoidance Pada Perusahaan Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia (BEI) Pada Tahun 2019-2021 Evelyn Tio Rizki Hutabarat; 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.v7i1.7071

Abstract

This study aims to determine and analyze the effect of capital intensity, profitability, and leverage on tax avoidance in companies listed on the Indonesia Stock Exchange in the property and real estate sector during 2019-2021. The research method used is quantitative and uses research variables including "Capital Intensity" (X1), "Leverage" (X2), and "Tax Avoidance" (Y). The sample of companies using purposive sampling method in this study obtained 22 property and real estate companies during the 2019-2021 period. The research data used is secondary data with a Structural Equation Modeling (SEM) approach based on Partial Least Squares (PLS). This study has results that show, a) p-value capital intensity on tax avoidance 0.014 < 0.05; c) p-value leverage on tax avoidance 0.003 > 0.05. Conclusion, capital intensity and leverage can significantly affect the increase in tax avoidance in property and real estate sector companies. Keywords: Tax Avoidance, Capital Intensity, Leverage, Property and Real Estate
Akuntabilitas Memediasi Sistem Pengendalian Internal Pemerintah Dan Partisipasi Masyarakat Terhadap Transparansi Alokasi Dana Desa Di Kecamatan Mojoagung Shendi Damora; Endah Susilowati
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.v7i1.7108

Abstract

This study aims to determine the effect of the internal control system and community participation on the transparency of village fund allocations with accountability as a mediating variable, a case study on the Mojoagung District Government Village Apparatus. This research is a quantitative research. The data used is primary data through distributing questionnaires. The sample was determined by purposive sampling method of 90 respondents. The analysis technique uses SmartPLS 4.0. The results of the research show that a) the government's internal control system influences transparency and is proven to be true; b) The government's internal control system affecting accountability is not proven true; c) Public Participation affecting Transparency has not been proven true; d) Community Participation influencing Accountability has been proven true; e) Accountability affects Transparency is not proven true. In conclusion, the Government's Internal Control System contributes to Transparency, Community Participation Contributes to Accountability and Accountability does not mediate the Internal Control System and Community Participation for Transparency in Village Fund Allocations. Keywords: Accountability, Government Internal Control System, Community Participation, Transparency, Village Fund Allocation.
Faktor-Faktor Yang Mempengaruhi Underpricing Pada Perusahaan Yang Melakukan Initial Public Offering (IPO) Tahun 2018 - 2022 Namira Ufrida Rahmi; Try Handopo Halim; Stevani Pebryan Saragih; Irna Triannur Lubis
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.v7i1.7129

Abstract

This study aims to analyze the factors that affect underpricing in companies that do initial public offerings (IPO) in 2018-2022. The factors studied include current ratio (CR), return on assets (ROA), debt to equity ratio (DER), earnings per share (EPS), and company age. Research methods used was used quantitatively using secondary data from related articles and journals. partial test results showed that Current Ratio, debt to equity ratio and company age had no significant effect on underpricing, meanwhile ROA and EPS had a significant effect on underpricing. Simultaneously Current Ratio, Return On Assets, Debt to Equity Ratio, Earnings Per Share, and Age Companies have a significant effect on underpricing Keyword: IPO, Underpricing, Current Ratio, Return on Asset, Debt To Equity Ratio, Earning Per Share, Age Companies
Pengaruh Dana Desa Terhadap Pendapatan Masyarakat Di Desa Pandankrajan, Kecamatan Kemlagi, Kabupaten Mojokerto Yuli Setyaningsih; Siti Sundari
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.v7i1.7150

Abstract

The community empowerment program is still minimal and the economic level of the villagers is still low because the average villager's profession as a farmer forms the basis of this research. The purpose of this study was to test and prove the effect of physical development and community empowerment on the income of the people of Pandankrajan Village. The population used is the Pandankrajan village community of 2900 people. Purposive sampling was used to select a sample and obtain 97 respondents who met the requirements, namely the headman, village secretary, finance officer, planning officer, Village Consultative Body, head of government, head of welfare, head of service, head of hamlet, head of RT and RW, and people who are members of savings and loans. This study uses primary data. The primary data in this study were taken through direct distribution of questionnaires. The analysis technique used is SEM-PLS. The results showed that community empowerment had a positive and significant impact on people's income, because the empowerment program provided by the Pandankrajan village government had a better impact on the people's economy. Meanwhile, physical development has a negative and significant impact on people's income, so that increased physical development actually reduces people's income. Keywords: Physical Development, Community Empowerment, Community Income

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