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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 Pengaruh Profitabilitas, Leverage, Pertumbuhan Penjualan, dan Kepemilikan Institusional Terhadap Penghindaran Pajak Tri Mahmudi; Kartika Hendra Titisari; Sari Kurniati
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.v7i1.7154

Abstract

Tax avoidance is a legal action taken against taxpayers by taking advantage of certain tax loopholes to avoid paying the tax burden and enabling the company to obtain the expected profit. Testing and research analysis of the effect of profitability, leverage, sales growth, and institutional ownership on tax evasion is the research objective. This research uses a purposive sampling method, the number of samples is 120 samples or 40 companies that go public in the consumer non-cyclical sector which are listed on the Indonesia Stock Exchange in 2019-2021. The data used secondary data in the form of annual financial reports with an analytical model, namely multiple linear regression analysis with SPPS Statistics version 25 software. The results show that profitability, leverage, and sales growth effect on tax avoidance. While institutional ownership have no effect on tax avoidance.. Keywords: profitability, leverage, sales growth, institutional ownership.
Pengaruh Efisiensi Biaya Bahan Baku, Efisiensi Biaya Tenaga Kerja Langsung, Dan Efisiensi Biaya Overhead Pabrik Terhadap Rasio Profit Marjin Pada Pt Cipta Karya Utama Medan Rebecca Evadine; Harlen Silalahi; Dumariani Silalahi; Berlin Barus
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.v7i1.7155

Abstract

The purpose of this study was to determine and analyze the effect of raw material cost efficiency, direct labor costs, and factory overhead efficiency on the profit margin ratio at PT Cipta Karya Utama in 2017-2021. The sampling technique of this study used saturated sampling with multiple linear regression analysis methods. The results showed that simultaneously the efficiency of raw material costs, direct labor costs, and factory overhead efficiency had a positive and significant effect on the profit margin ratio. While partially direct labor costs and factory overhead efficiency have no effect on the profit margin ratio. The test results for R Square is 0.207 which means 20.7% of the variation in the profit margin variable which can be explained by the independent variables of raw material cost efficiency, direct labor cost efficiency and factory overhead efficiency. Keywords: Raw Material Cost Efficiency, Direct Labor Cost, Factory Overhead Efficiency, Profit Margin Ratio
Pengaruh Good Corporate Governance Dan Kepemilikan Institusional Terhadap Kinerja Keuangan Perusahaan Asuransi Jayanti Dwi Lestari; Erna Sulistyowati
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

Abstract

This research aims to explain and analyze the influence of independent commissioners on the financial performance of insurance companies listed on the Indonesia Stock Exchange in 2016 - 2020. The variables used are independent commissioners, board of directors, audit committees, institutional ownership as independent variables, and financial performance (ROA) as dependent variables. Sample determination using the purposive sampling method with a sample of 10 companies. The data analysis techniques used are descriptive statistical analysis, normality test, classical assumption test, multiple linear regression analysis, model match test (F test), determination coefficient test (), partial test (t Test). The results of this study show that independent Commissioners, board of directors, institutional ownership affect financial performance (Return On Asset) in Insurance Companies. While the audit committee has no effect on financial performance (Return On Asset) in Insurance Companies. Keywords: Good Corporate Governance, Independent Commissioner, Board of Directors, Institutional Ownership, Audit Committee
Analisis Kebijakan Dividen Sebagai Variabel Moderasi Pada Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Multifinance Intan Oxtavian Kusuma Wardany
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.v7i1.7157

Abstract

The purpose of this study is to determine and analyze the effect of liquidity, leverage, and profitability on firm value simultaneously and partially, with dividend policy as a moderating variable. For the 2018-2022 timeframe, this research was conducted on multi-finance companies listed on the Indonesia Stock Exchange. The population of this study consisted of 19 companies. The sample was selected using a purposive sampling strategy, and a sample of 13 companies was obtained with 5 years of observation, resulting in 65 research data. However, there are outlier data so that 64 research data are obtained. In this study, the hypothesis testing method was carried out using a panel data regression model with the Random Effect Model approach and for testing the moderating variable using the Moderated Regression Analysis (MRA) model. Data analysis of the two models using the EViews program version 10. The results showed that 1) liquidity had a positive and insignificant effect on company value, 2) Leverage had a negative and insignificant effect on company value, 3) Profitability had a positive and significant effect on company value, 4) Dividend policy was unable to moderate (weaken) the effect of liquidity on company values, 5) Dividend policy is not able to moderate (weaken) the effect of leverage on company value, and 6) Effect of profitability on company value. Keywords : Dividend Policy, Firm Value, Liquidity, Leverage, Profitability
Determinan Kinerja Perangkat Desa di Kecamatan Sekar Kabupaten Bojonegoro Regina Wetang; 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.v7i1.7158

Abstract

The poor performance of village officials in managing village fund direct cash assistance and the allocation of village funds for village development is the basis for this research. This study aims to examine how leadership, work environment, office facilities and the competence of village officials affect the performance of village officials in Sekar District, Bojonegoro Regency. This study uses primary data. Primary data in this study were taken through questionnaires distributed directly. This research uses a quantitative approach. The population used in this study were village officials in Sekar District, Bojonegoro Regency. The number of samples used was 50 respondents and the sampling method used simple random sampling. The data analysis technique used is SEM-PLS (Partial Least Square). The results of this study indicate that leadership and office facilities affect the performance of village officials in Sekar District, Bojonegoro Regency. Meanwhile, the work environment and competence of village officials have no effect on the performance of village officials in Sekar District, Bojonegoro Regency. Keywords: Office Facilities, Leadership, Village Apparatus Performance, Village Apparatus Competence, Work Environment
Analisis Laporan Keuangan Berbasis Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM) Pada UMKM Di Kabupaten Tangerang Maria Hulpa; Trisni Handayani
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.v7i1.7163

Abstract

This study aims to determine the extent to which financial statements are implemented based on Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) used by MSMEs i Tangerang Ragency. This research is a descriptive qualitative research through observation, interviews and documentation. The research subject were the MSME owners selected in Tangerang Regency, namely Ali Lubis UMKM, Jaya Pancing UMKM, and Sayur Mayur UMKM. The type of data used is primary and secondary. Data analysis techniques use data reduction, data display and conclusion. The results of the study show that SMEs in Tangerang Regency have implemented SAK EMKM in it, but sre not fully in accordance with SAK EMKM. Constraints in the implementation of SAK EMKM –based financial reports are due to internal factors, namely lack of understanding, discipline and time constraints in preparing reports. While the external factors are because there is no supervision of the financial reports that business entities make and there is no socialization about SAK EMKM. Keywords: Financial Accounting, SAK EMKM, UMKM
Pengaruh Volume Perdagangan, Earning Per Share (EPS), Price To Book Value (PBV), Net Profit Margin (NPM), Terhadap Harga Saham (Perusahaan Manufaktur, Bursa Efek Indonesia Sub Sektor Makanan Dan Minuman) Sehat Mikael Pahottua Hutasoit; Rohhiasni Sipayung; Wirda Liliat; Bena br 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.v7i1.7177

Abstract

Stockf investment is one investment that attracts a lot of investor interest. Even though there is a riskf becausef stocksare very sensitive to changesf that can have anf impact on stockf prices. However, stockf investment offersf benefitsf and very high return opportunities. The purpose of this research was conducted to determine and analyze the effect oftradingf volume, earningsf per share, pricef tof bookf value, net profit margin on stock prices. The population of this studyaref food and beverage sub-sector companies listed on the Indonesian stock exchange in 2017-2021. Thef number ofsamples in this researchf were 14 companies with purposive sampling method, namely sampling based on certain criteria.Thef analysisf uses multiple choicef regressionf with thef results showing that trading volume, earnings per share, price bookf value, and netf profit margin affect stockf prices. Based onf the resultsf of research that has been conducted on stock prices, the following conclusions can be drawn. From the simultaneous test results with the F testf it can be concluded thatf thef company's financialf performance as measured by trading volume, EPS,f PBV, andf NPM have an influencef onf stockf prices. From thef results of the partialf test or t test, it can be concluded that partially tradingf volumef and PBVvariables dof not significantly influence stockf prices. Whilef the EPSf and NPM variablesf have a significant influenceon stock prices. Keywords: trading volume, earningf per share, price to book value,f net profit margin to stockf price.
Analisis Rasio Likuiditas Dan Rasio Leverage Terhadap Rasio Profitabilitas Perusahaan Pembiayaan Yang Terdaftar Di Bursa Efek Indonesia Dede Hertina; Yana Hendayana; Sakina Ichsani; John Henry Wijaya; Gita Genia Fatihat; R Susanto Hendianto; Leni Nur Pratiwi
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.v7i1.7187

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh dari rasio likuiditas dan rasio leverage terhadap rasio profitabilitas pada perusahaan pembiayaan yang terdaftar di Bursa Efek Indonesia. Populasi penelitian ini adalah perusahaan pembiayaan yang terdaftar di Bursa Efek Indonesia, yang kemudian ditentukan menggunakan teknik purposive sampling dengan beberapa kriteria, sehingga menghasilkan 12 perusahaan pembiayaan sebagai responden. Data yang diperoleh dianalisis menggunakan analisis regresi linear berganda dengan Eviews 12. Dari hasil pengujian hipotesis yang dilakukan, ditemukan jika rasio likuiditas berpengaruh negatif terhadap rasio profitabilitas secara parsial. Kemudian, rasio leverage terbukti tidak memiliki pengaruh signifikan terhadap rasio profitabilitas. Terakhir, uji hipotesis secara simultan yang dilakukan menunjukkan jika rasio likuiditas dan rasio leverage berpengaruh secara signifikan terhadap rasio profitabilitas. Kata Kunci: Rasio Likuiditas, Rasio Leverage, Rasio Profitabilitas, Perusahaan Pembiayaan
Pengaruh Karakteristik Pekerjaan, Motivasi Dan Disiplin Kerja Terhadap Kepuasan Kerja (Studi Pada Karyawan Kantor Kecamatan Semarang Utara) Melisa Candra Kirana; Tristiana Rijanti
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.v7i1.7197

Abstract

This study aims to analyze the effect of job characteristics, motivation and work discipline on job satisfaction at the Kantor Kecamatan Semarang Utara. The population of this study were all employees of the Kantor Kecamatan Semarang Utara and the sample used was 82 employees. Sampling using Random Sampling and collection methods using a questionnaire. The analysis in this study uses multiple linear regression analysis with the help of SPSS version 25. Based on the results of the study that job characteristics have a positive and significant effect on job satisfaction, motivation has a positive and significant effect on job satisfaction, and work discipline has a positive and significant effect on job satisfaction. Keyword: Job Characteristics, Motivation, Work Discipline, And Job Satisfaction.
Pengaruh Motivasi Karier, Sosial, Persepsi Biaya Pendidikan, dan Lama Pendidikan Terhadap Minat Mahasiswa Akuntansi untuk Mengikuti Pendidikan Profesi Akuntansi I Made Prasetia Dwikamajaya; Ni Made Adi Erawati; Anak Agung Gde Putu Widanaputra; I Ketut I Ketut Sujana
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.v7i1.7198

Abstract

This study aims to find out how the interest of accounting students to take PPAk is influenced by career motivation, social, perceptions of educational costs, and length of education. 2018 FEB UNUD accounting students were used as the research population. as many as 72 respondents were selected using the accidental sampling method. Multiple linear regression analysis was used for data analysis. The results of the various tests used state that the interest of accounting students is influenced by career, social, perceived cost of education, and length of education to attend PPAk. The results of this research can serve as information or reference for other similar researchers and can also assist related institutions in providing information or references to increase student interest in participating in the PPAk program. Keywords : Career motivation, social, perceived tuition fees, length of education, interest, PPAk.

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