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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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Moderasi Reward Pada Pengaruh Sistem Akuntansi Manajemen Dan Pengukuran Kinerja Terhadap Kinerja Manajerial (Studi Kasus Perusahaan Bumn Di Kota Medan) Fadillah Anwar; Edisah Putra Nainggolan
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.v7i1.7275

Abstract

The purpose of this study was to determine the relationship between Managerial Performance (Y) and the Influence of Rewards (X1), Management Accounting Systems (X2), and Performance Measurement (X3). The research method used is descriptive quantitative. The Likert scale is used to assess factors and methods of collecting data through surveys. A total of 30 BUMN companies in Medan City were sampled for the population of BUMN companies in the city in this study. Partial Least Square-Structural Equation Modeling (PLS-SEM), which was performed using SmartPLS version 3.0 software, is the data analysis method used in this study. The research findings show that the reward variable partially has a positive and significant effect on managerial performance. The management accounting system variable partially has a positive and significant effect on managerial performance. The performance measurement variable partially has a negative and insignificant effect on managerial performance. Keywords: Reward, Management Accounting System, Performance Measurement and Managerial Performance
Efektivitas Pengelolaan Dana Kelurahan Dalam Mewujudkan Good Governance Pada Kelurahan Sei Rengas Permata Kecamatan Medan Area Kota Medan Muhammad Ikhsan Fadillah; Masta Sembiring
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.v7i1.7297

Abstract

In the sub-dictrict Sei Rengas Permata area, kelurahan funds are used for community development and empowerment. In fact, development in the Sei Rengas Permata Village Area has not yet seen its maximum. From the results of the activities carried out in the Sei Rengas Permata Village, it was found that problems arose in the management of the urban village budget, especially in infrastructure development, whose achievements were only seen to be still below 50%. And in the community empowerment budget classification section, it is necessary to have activities that are more useful and do not cost too much money. Giving funds to the sub-district is so large that there needs to be a big responsibility for the sub-district government. Therefore, the sub-district government must be able to apply planning principles appropriately in accordance with Permendagri Number 130 of 2018 concerning planning, implementation, administration, reporting and accountability. In this study, the type of research that will be used is descriptive research method with a qualitative approach and uses a purposive sampling technique which aims to find out how social interaction occurs. Data collection techniques in this study used interview, observation, and documentation techniques. As for the process of data analysis techniques carried out in qualitative research, namely data collection, data reduction and drawing conclusions. Based on the results of research and discussion it can be concluded that the level of achievement of program results has not been effective. However, in the management of village funds in the Sei Rengas Permata Village, management has been carried out in accordance with the principles of good governance such as transparency, accountability, and participation. Keywords: Village Fund Management, Good Governance
Pengaruh E-Servicescape dan Gamifikasi Terhadap Loyalitas Pelanggan Tokopedia (Studi Pada Pelanggan Tokopedia di Kota Surabaya) Rias Wiranda Putri Kusnul Aprilia; Sugeng Purwanto
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.v7i1.7308

Abstract

E-commerce companies are increasingly competitive along with the growing use of e-commerce in Indonesia. As a result, maintaining customer loyalty is an important task for companies. The purpose of this research is to find out how the e-servicescape and gamification influence the loyalty of Tokopedia customers in the city of Surabaya. The research method used is quantitative, with a sample of 100 respondents based on sample criteria. Sampling using purposive sampling approach and non-probability sampling technique. The population in this study are customers on the Tokopedia application in the city of Surabaya. Approach to data analysis using SMART PLS software. The results showed that both e-servicescape and gamification had a positive effect on consumer loyalty. Other findings showed that Tokopedia had layout and functionality as the best e-servicescape aspect while entertainment was the best gamification aspect. Keywords: E-Servicescape; Gamification; Customer Loyalty; E-Commerce
Pengaruh Debt Covenant Dan Tunneling Incentive Terhadap Transfer Pricing Daffa Aulia Albani; Juniati Gunawan
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.v6i2.7309

Abstract

Abstract: This study aims to examine and analyze the relationship between Debt Covenants and Tunneling Incentives on transfer pricing, with company size as the control variable for companies listed on the Indonesia Stock Exchange during 2019-2021. The population used in this study are companies from the manufacturing industry sector which are listed on the Indonesia Stock Exchange which also publish Financial Statements for 2019-2021. The samples in this study were 41 companies and the total number of observations was 123. The data collection method was downloaded from the IDX website. The analytical method used is multiple linear regression analysis. The results of testing the hypothesis in this study indicate that the Tunneling Incentive variable has a positive and significant effect on transfer pricing with firm size as the control variable, while the Debt Covenant variable has no positive and significant effect on transfer pricing with firm size as the control variable. Keywords: Transfer Pricing, Debt Covenant, Tunneling Incentive, Company size.
Pengaruh Persepsi Risiko dan Kepercayaan Terhadap Minat Beli Konsumen E-Commerce Blibli.com di Sidoarjo Dewi Fathika Sari; Rizky Dermawan
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.v7i1.7310

Abstract

This research intends to ascertain how perceived risk and trust affect Sidoarjo users of the Blibli.com e-commerce site's desire to make a transaction. Purposive sampling is a form of quantitative methodology that was utilized in this investigation. 104 respondents make up the study sample. Users who reside in Sidoarjo and Blibli.com e-commerce users were given questionnaires as part of this research's data collection. The answers of the questionnaire have been deemed valid and trustworthy, and the Partial Least Square (PLS) model was utilized as the study's analytical tool. The findings of this research show that perceived risk has a positive and large impact on the purchase intentions of Blibli.com e-commerce customers, and trust has a positive and significant impact as well. Constructive suggestions that can be considered in buying interest are that Blibli.com needs to focus on providing clear price information, price comparison features with competitors, special program discounts, lowest price guarantees, and loyalty programs to reduce consumer risk perceptions. In addition, Blibli.com must improve customer service, personalized experience, delivery process, transparency, product quality, ease of return, and e-commerce technology innovation to create sustainable trust in providing satisfaction to customers. Future research can consider other variable factors that can influence purchase intention so that research results become more comprehensive and better. Keywords: Purchase Intention, Perceived risk, Trust.
Analisis Rasio Keuangan PT. Bank Central Asia Tbk Shipa Nur Fadila; Nur Muhamad Fachrurrozi; Rangga Dimas Dimas; Kumba Digdowiseiso
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.v6i2.7327

Abstract

The purpose of this study is to determine the liquidity ratio at PT. Bank Central Asia for the 2018–2022 period, the solvency ratio at PT. Bank Central Asia for the 2018–2022 period, and financial ratios at PT. Bank Central Asia based on analysis of liquidity and solvency ratios for the 2018–2022 period. The method of this research is a qualitative method. The results of this discussion are the analysis of financial ratios at Bank Central Asia Tbk in 2018–2022 which are summarized as follows. The conclusions reached are: Using the indicators Quick Ratio, Banking Ratio, Loan to Assets Ratio, and Loan to Deposit Ratio reveals financial conditions that tend to change from time to time, with the result that the amount of the loan given is less than the amount of cash deposited by depositor. Solvability ratio analysis conducted by Bank Central Asia Tbk for the 2018–2022 period shows that the Primary Ratio and Capital Adequacy Ratio indicators tend to decrease, making it difficult for banks to manage losses that occur during each period. It can be concluded from all the analyzes of the Liquidity Ratio and Solvency Ratio that have been carried out that the analysis of the financial performance of PT Bank Central Asia for the 2018-2022 period has experienced a significant increase Keywords: Liquidity, Solvency, Ratio
Pengaruh Kualitas Pelayanan, Citra Merek Dan Persepsi Harga Kartu Prabayar IM3 Terhadap Kepuasan Pelanggan Di Jakarta Pusat Adam Yola Mughni; Khalid Azistha Amri; Robby Ferdiansyah; Kumba Digdowiseiso
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.v6i2.7328

Abstract

This study aims to determine Service Quality, Brand Image and Price Perception of IM3 Prepaid Card on Customer Satisfaction in Central Jakarta. The data analysis technique uses Multiple Linear Regression Analysis and uses the SPSS version 21 program. The results show that there is an influence between Service Quality (X1) on Customer Satisfaction (Y) based on t count 3.769 > t table 1.660 and sig value 0.000 < 0.050. For variable Brand Image (X2) has a positive and significant effect on Customer Satisfaction (Y) based on t count 4.339 > t table 1.660 and sig value 0.000 <0.050. For the price perception variable (X3) on customer satisfaction (Y) based on t count -1.109 > t table 1.660 and sig value 0.027 < 0.050. Partially or simultaneously have a strong influence among the three most significant variables is the variable Brand Image (X2) of 0.000. Among the three variables whose results are significant are the Brand Image (X2) variable with a t-count value of 4.339 > t table 1.660 and a sig value of 0.000 <0.050, and the Service Quality variable (X1) with a t-count value of 3.769 > t-table 1.660 and a sig value of 0.000 < 0.050. The results of this study expect the better the brand image of the IM3 Prepaid Card in the eyes of consumers, the higher customer satisfaction can increase Brand Image (X2) and Service Quality (X1) which can support customer satisfaction. Keywords: Service Quality, Brand Image, Perceived Price, Customer Satisfaction
Determinan Minat Menggunakan Aplikasi Kredivo Paylater Andre Golioth; Kumba Digdowiseiso
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.v6i2.7329

Abstract

The purpose of this study is to determine the effect of perceived convenience, perceived benefits, perceived security and intention to use the kredivo paylater application as the dependent variable. The sample in this study was 100 respondents through questionnaires with simple random sampling technique. In this study, descriptive analysis and multiple linear analysis became methods for data analysis with the help of statistical software STATA version 17. The results of this study indicate that perceived ease of use has a positive and significant influence on the intention to use credivo paylater. Meanwhile, perceived usefulness and perceptions of security do not have an influence on the interest in using the paylater credit in the employee class students of the management study program, the faculty of economics and business. Keywords: perceived ease of use, perceived usefulness, perceived security, intention to use
Nilai Perusahaan Food & Beverage Yang Terdaftar Di Bursa Efek Indonesia Pada Periode 2018-2022 Yang Dipengaruhi Oleh Rasio Profitabilitas, Rasio Aktivitas, Dan Rasio Leverage Dimas Akendy; Kumba Digdowiseiso
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.v6i2.7330

Abstract

This study aims to analyze the effect of Return On Assets, Curret Ratio, Debt to Asset Ratio on Price Book Value. The population in this study are Food & Beverage companies listed on the Indonesia Stock Exchange. Sampling in this study used a purposive sampling technique in order to obtain a sample of 26 with each period of 5 years. The data that can be obtained in this study is 130 data resulting from the number of samples multiplied by the period. The analytical method of this study uses panel data regression with the STATA Statistics application version 17. Partially, the results of this study indicate that Return On Assets has a negative and significant effect on Price Book Value. Current Ratio has a negative and significant effect on Price Book Value, and Debt to Asset Ratio has a positive but not significant effect on Price Book Value. Simultaneously Return On Assets, Current Ratio, and Debt to Asset Ratio have a significant effect on Price Book Value. Keywords: Return On Assets;Current Ratio;Debt to Asset Ratio;Price Book Value
Pengaruh Disiplin, Motivasi Kerja, Dan Kepemimpinan Terhadap Kinerja Karyawan Pada PT. Niceso Sukses Indonesia Cabang Rempoa Felicia Khalkali Hendris; Syifa Nuraiyini Amelia; Ila Florencia Soka Raga; Kumba Digdowiseiso
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.v7i1.7331

Abstract

This study aims to examine and investigate the influence of work discipline, work motivation, and leadership style on the performance of employees of PT NICESO Sukses Indonesia Rempoa branch. There are 30 representatives of PT NICESO Sukses Indonesia Rempoa branch who were sampled in this study. The distribution of questionnaires and other documents to the performance of PT NICESO Sukses Indonesia Rempoa branch is important and optional information used in this study using an irregular examination strategy. Based on the findings, work discipline has a positive and significant influence on employee performance. However, work motivation and leadership style do not affect employee performance. Keywords: Work Discipline; Work Motivation; Leadership Style; Employee Performance

Page 82 of 340 | Total Record : 3395

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