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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 : 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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Analisa Pengendalian Internal Persediaan PT Riau Real Ranch Pekanbaru Febdwi Suryani
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)

Control activities are the policies and procedures that are owned by management to provide assurance that management has done as it should. This research was conducted at PT. Riau Real Ranch Pekanbaru with the aim of analyzing internal control of merchandise inventory. This analysis was conducted descriptively and used a sign test with data collection techniques for interviews, observations, and questionnaires. Based on the results of the study, overall internal control over merchandise inventory has been running effectively, this is indicated in the components of the control environment, risk assessment, control activities, and information and communication that have been significant. Conclusion, internal control over merchandise inventory has run effectively. Keywords: Analysis, Internal Control, Inventory

Peranan Kepala Desa Muara sungai dalam Pengelolaan Pasar Yelli Aswariningsih
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 planning provides the flexibility and opportunity for villages to explore local initiatives (ideas, desires and local will) which are then institutionalized into policies, programs and activities in the field of village governance and development. The purpose of the study was to explain the role of the village head in the management of the Muara Sungai village market in the management of the village market in the Muara river village, CambaiPrabumulih Timur District. The research method is descriptive-analytical with the juridical-empirical method. The results showed that the role of Muara Sungai village head Cambai Subdistrict, Prabumulih Timur Regency in issuing a policy in village market management had not been done properly and correctly, this proved the village head could not issue a form of policy according to his authority, so that it did not provide benefits and income to the village treasury. This is seen as unproductive due to unclear management patterns. So in essence the village market has not provided benefits to increase village income. Therefore, the management of village markets should be improved through standardized management mechanisms and systems as well as accountability in order to avoid irregularities. Keywords : Management, Market, Village, Village Head

Analisis Peran Foreign Direct Investment (FDI) Sebagai Pemicu Keberhasilan Komersialisasi Inovasi Teknologi di Negara-Negara Asia Sarli Rahman; Andi oh
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)

Innovation activities are important things that must be done by a country, but unfortunately not all countries can do it, especially in the high-tech industry, because it requires a very large investment. This study aimed to analyze the role of FDI as a trigger for the successful commercialization of high technology innovations in Asian countries. Innovation is something that must be done by a country in order to compete in the international market, but most Asian countries have limitations in terms of capital, technology and skills to do it. One of solution that can be done is to attract as much investment from abroad through foreign direct investment (FDI). Of the 49 countries in Asia according to id.wikipedia.org, 21 countries countries have been selected as research samples. From the result of structual equation modeling (SEM) analysis founds that FDI was not able to trigger and boost innovation activities of countries in Asia, as measured through spending on R&D activities, number of patent applications, and research journals published internationally. The role of FDI in Asian countries is more to assist these countries in producing results from innovation activities. Keywords: R&D Expenditures, Number of Patent Applications, Number of journal publications, FDI, High-tech export High-tech export

Model Peningkatan Kualitas Audit Melalui Kecermatan Profesional, Kompetensi dan Etika Auditor Internal di BPKP Propinsi Riau suharti suharti; Yusrizal Yusrizal
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)

Audit quality is an inseparable part of good governance that leads to clean government. The purpose of this study was to determine the effect of Professional Accuracy, Competence and Ethics of Internal Auditors on Audit Quality. This research was conducted in BPKP Representatives of Riau Province with an auditor sample of 46 people. Data collection method is to use a questionnaire list. While the method of data analysis using multiple linear regression analysis The results of the study show that Professional Accuracy has no significant effect on Audit Quality, Auditor Quality has a significant effect on Audit Quality. Auditor Ethics has a significant effect on Audit Quality. Keywords: Audit Quality, Professional Accuracy, Competence, Ethics of Internal Auditors

Analisis Dampak Ekonomi Pelaksanaan Jalan Simpang Rukis - Tanjung Kemuning Provinsi Bengkulu Azuwandri Azuwandri
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)

Public transportation is transportation that is needed by most urban communities, a city cannot survive without public transportation. The main objective of this study is to determine the reduction of road user costs and financial analysis of NPV (Net Present Value) and BCR (Benefit Cost Ratio). The research method used is descriptive which is used to analyze the impact of time and cost savings, the method used is a descriptive statistical method, NPV and BCR Financial Impact Testing and investment feasibility sensitivity analysis. The results showed the cost efficiency of road users was Rp. 600,001.24 and increase travel speed to 50 km / hour. Vehicle Operating Costs (BOK) consist of fixed costs and operational cost components. Efficiency of expansion of vehicle operations to Rp. 1,921,187. From the financial analysis the implementation path of Simpang Rukis - Tanjung Kemuning is economically feasible. This is the result of a performance with NPV of Rp. 1,921,187, -> 0 and BCR 1.18> 1. Sensitivity analysis is shown when costs increase by 15%, NPV is Rp. 1,921,187 and BCR decreased to 1.03. When the benefits decrease by 15%, the NPV drops to Rp. 1,306,921,187 and BCR up to 1,004. When costs increase by 15% and benefits decrease by 15%, the NPV drops to Rp. 1,306,921,187 and BCR to 0.87 and the road is economically unfeasible. Conclusion, with the construction and maintenance of roads and bridges at Simpang Rukis - Tanjung Kemuning, it is hoped that the pace of transportation is efficient and economical so that it can accelerate the economy of Bengkulu province, especially the people of Simpang Rukis - Tanjung Kemuning. Keywords: Economic Feasibility, NPV, BCR, Sensitivity Analysis

Integrasi Model Kano ke Dalam QFD untuk Mengoptimalkan Kualitas Perguruan Tinggi di Provinsi Riau Hafidzah Nurjannah; Desy Mardianty
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)

Higher Education has become a need for formal education as a strategic sector which is expected to produce quality intellectual graduates who are competitive. The competitive situation among universities requires educational institutions to pay attention to the quality of their education so that they are able to excel in the competition. To be able to compete, universities must improve their quality by providing attributes that are a priority for student needs. The purpose of this study is to optimize the quality of Private Universities in Riau Province by providing several technical responses. The population in this study were all active students of Private Universities in Riau Province and the total sample of 397 respondents using probability sampling techniques. This study uses the Kano Model and the Quality Function Deployment (QFD) approach as an integration tool that can help collect student voices as customers (VoC) and produce a priority matrix of needs and technical responses in the form of House of Quality (HoQ). The results of this study found 7 (seven) priority priorities for students, including the online KRS filling process that is very easy for students, academic information easily obtained, fast, and accurate, academic administration staff are reliable / responsive in providing services, adequate health facilities, Adequate library facilities (books, proceeding journals, and articles), Easy internet access, and adequate computer labor. From this research, Private Universities can take several steps to optimize quality such as improving internet facilities, monitoring academic rules, and monitoring the learning process. Keywords : Kano Model, House of Quality (HoQ), Quality Function Deployment (QFD), Quality

Pendekatan Anova dalam Menentukan Keputusan Investasi pada Perusahaan Perkebunan di Indonesia Suyono Suyono
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 growth of companies in the plantation sector, it can be assumed that the plantation sector in Indonesia is still classified as a potential. so that it can be a benchmark for many investors in investing in the plantation sector. One of the indicators in investing can be seen from the financial performance, the company's stock price and the exchange rate. The study found that there were differences between financial performance, stock prices and the exchange rate of plantation sector companies listed on the Indonesia Stock Exchange during 2015-2018. This research was conducted as a measure of investors to invest in companies. This research method uses a quantitative approach because to find out and analyze differences in financial performance, stock prices and macroeconomic variables in plantation companies with a different approach and test the correctness of existing theories. While the hypothesis test used is the Analysis of Variance (ANOVA) method. The results showed there was no difference between the stock price and the exchange rate (KURS) of the company. Whereas the financial performance variable (ROA) points to a significant difference between the financial performance of one plantation company from another during the priod 2015-2018. Keywords: Stock Prices, Financial Performance (ROA), Macroeconomics (KURS)

Kajian Pendekatan Simultan Tingkat Kesehatan Bank Konvensional dengan CAMELS dan RGEC Yusnita Octafilia; Evelyn Wiyaja
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)

This study aims to analyze conventional health bank level by using CAMELS and RGEC methods. This is descriptive research of quantitative approach with conventional banks as samples as fifty banks from 2012 to 2017. The results of this study shows that ratios of CAMELS method are in from 1 to 3 composite level mostly where CAR, NIM, BOPO are in very good condition and ROA, NPM, LDR, ROE are in quite good condition. Then, in RGEC method, conventional health bank level has value from 1 to 5 composite level commonly where CAR, NIM, BOPO are in very adequate condition and NPL, IRR tend to show quite adequate condition while GCG tends to show unadequate condition. Finally, conventional helth bank level by using CAMELS and RGEC methods are in composite level between 1-3 mostly. It means that conventional health bank level of Indonesia in very good or very adequate and quite good or quite adequate condition. Keywords : Banking Health Level, Conventional, CAMELS, RGEC

Pengaruh Kualitas Pelayanan terhadap Kepuasan Nasabah Perbankan Syariah Astri Ayu Purwati; Zulfadli Hamzah
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)

In the last few years, Islamic banking in Indonesia has shown a positive development which is shown through the addition of Islamic banks in Indonesia. To increase its market share, Islamic banking needs to analyze what factors influence the community to be willing to become customers in Islamic banks, one of which is through service quality. This study aims to examine the effect of service quality on customer satisfaction of Islamic banks in the city of Pekanbaru. The research method used is multiple regression analysis where the sample used in this study was 200 customers. The results showed that overall dimensions of service quality have a significant positive effect on customer satisfaction, which means that the better the quality of service starting from physical evidence, responsive data, reliability, assurance and empathy provided by Islamic Banking will be able to increase customer satisfaction and vice versa. Keyword : Service Quality, Satisfaction, Syaria Bank

Evaluasi Sistem Pengendalian Internal Persediaan Bahan Baku Agung Ivan Firdaus; Norita Cahya Yuliarti; Ach Syahfrudin Z
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)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v3i1.750

Internal Control is a process that is controlled by each person in a company to achieve stated objectives such as: complying with regulations and laws, securing company assets and data, accuracy of financial statements and efficiency and operating effectiveness. This research was conducted to evaluate the internal ctheontrol system of raw material inventory which was been applied. Makmur Jaya.the type of research used descriptive is descriptive qualitative research type with case study approuch that describes and explains a problem in systematic and factual so that by collecting information related to the object under study. Data source used in primary and secoundary data source. The data collection technical used are obervations. Interviews and documentantation. Data analisys technique is done by collectiong data, describing the internal control system of raw material inventory applied by the company, then evaluate the internal control system applied. Makmur Jaya based on the control environment, risk assesment, control activities information and communication and monitoring. The results of this study indicate that the internal control sytem applied is bad cause there are double control is one human. Keyword : Internal Control System, Raw Material Inventory

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