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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 Tingkat Pendapatan, Kesadaran Wajib Pajak, Penegasan Sanksi Pajak, Dan Layanan E-Samsat Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Pada Wajib Pajak Kendaraan Bermotor Di Kantor Samsat Karawang) Reka Rosita; Yanti Yanti; Awaliawati Rachpriliani
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.v7i1.7361

Abstract

This study aims to examine the effect of income level, taxpayer awareness, tax sanction enforcement, and e-samsat services on motor vehicle taxpayer compliance (a case study on motorized vehicle taxpayers at the Karawang Samsat Office). The data collected is in the form of primary data using questionnaires with a quantitative approach. The population in the study were motor vehicle taxpayers registered at the Karawang Samsat office with a sample of 100 people using the Accidental Sampling technique. The data analysis method uses the Partial Least Squares (PLS) analysis technique with the SmartPLS version 4.0 application. The results of the study show that income levels have a positive and significant effect on motor vehicle taxpayer compliance, taxpayer awareness has a positive and significant effect on motor vehicle tax compliance, affirmation of tax sanctions has a negative and insignificant effect on motor vehicle taxpayer compliance, e-service -Samsat has a positive and significant influence on motor vehicle taxpayer compliance. Keywords: Income Level, Taxpayer Awareness, Tax Sanction Affirmation, E-Samsat Service, Motor Vehicle Taxpayer Compliance
Pengaruh Penghargaan Finansial, Pertimbangan Pasar Kerja, Lingkungan Kerja Dan Pelatihan Profesional Terhadap Minat Mahasiswa Akuntansi Universitas Buana Perjuangan Karawang Menjadi Akuntan Publik Mia Melati; Devi Astriani; Fista Apriani Sujaya
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.v7i1.7378

Abstract

Public accountants have an important role in improving the quality and quality of information in the financial sector. On the other hand, students' choice of profession as public accountants is still quite low, with quite strict job regulations and lengthy procedures, making some students reluctant to pursue this profession. Evaluating and analyzing the effect of financial rewards, labor market considerations, work environment and professional training on the interest of accounting students at Buana Perjuangan Karawang University to become public accountants is the aim of this research. As a research tool used multiple linear regression analysis method. Accounting students were used as the population, as well as the purposive sampling method used to determine the sample. Utilizing the help of SPSS version 26 as an analysis tool. The results of the partial hypothesis test show that there is a positive and significant influence on the factors of financial rewards, labor market considerations, and professional training on the interest of accounting students to become public accountants. However, the work environment variable has no significant effect on the interest of accounting students to become public accountants. Meanwhile, simultaneously (simultaneously) on financial rewards, labor market considerations, work environment and professional training there is a positive and significant influence on the interest of accounting students to become public accountants. Keywords: Financial Rewards, Labor Market, Work Environment, Professional Training
Analisis Penetapan Harga Jual Produk CV. Abah Ayi Dengan Metode Cost Plus Pricing Raka Fahrizal Irwansyah; Santi Pertiwi Hari Sandi; Syifa Pramudita Faddila
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.v7i1.7382

Abstract

The selling price should identify all costs that make a profit in the long run. Cost plus pricing, namely setting the cost by including a factor (percentage) of the selling price or cost in profit. The purpose of this study is to understand how companies determine the selling price of their products using the cost plus CV method. Abah Ayi. Analyze this data using quantitative methods. Research results show that CV. Abah Ayi determines the selling price of their products using traditional methods. The cost calculation of the manufacturing process done by the business owner is not detailed enough, and some costs are calculated using estimated costs. The selling price of products according to this method is lower than the selling price of CV products. Abah Ayi, to earn more profit. The initial production cost of Rp 27,500 becomes Rp 23,000 with the selling price of Rp 30,000 for duck rice, while the initial production cost of Rp 25,000 becomes Rp 21,000 with the same selling price of Rp 27,500 for chicken rice. Research data shows that the difference in profits generated is quite large and the use of cost and markup methods is more effective. Keywords: Selling Price, Cost Plus Pricing, CV. Abah Ayi.
Pengaruh Electronic Word Of Mouth (E-Wom) Dan Rating Terhadap Keputusan Pembelian Produk Skincare Bening’s Pada Marketplace Shopee Di Kalangan Mahasiswa Kab. Karawang Putri Widia Ningsih; Citra Savitri Savitri; Syifa Pramudita Faddila
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.v7i1.7388

Abstract

Technological developments that continue to increase have an impact on people's lifestyles, the majority of people often look for something practical to meet their needs. Consumers want to make decisions quickly, are not bound by space, are not given a lot of time, and need to manifest themselves in cyberspace, which has a direct or indirect impact on consumerbehavior in buying, selling and consuming products through e-commerce. This study aims to examine how the influence of electronic word of mouth (e-WOM) and ratings on purchasing decisions for Bening's skincare products on the Shopee marketplace. This study uses a quantitative method with the Partial Least Square – Structural Equal Model (PLS-SEM) approach. The population in this study were Bening's skincare users on the marketplace marketplace from 20-24 years old with a total of 31,900 then a sample of 395 respondents among students in Kab. Karawang who use Bening's skincare products are aged 20-24 years. The collection of data sources is distributed through questionnaires and analysis tools using SmartPLS 3.0 software. The results of the study, the researchers proved that e-WOM and ratings have a positive and significant effect on purchasing decisions. Then the simultaneous effect of e-WOM and ratings on purchasingdecisions. Keywords: e-WOM, rating, purchase decision, Shopee
Pengaruh Online Customer Review Dan Rating Terhadap Kepuasan Konsumen Pada Aplikasi Pt. Bfi Finance Indonesia Tbk Cabang Karawang Yunita Eka Sari; Citra Savitri; Syifa Pramudita Faddila
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.v7i1.7389

Abstract

Currently online customer reviews and ratings on the BFI Finance application have negative reviews of BFI Finance related to consumer complaints, this is a big challenge faced by the company to create a positive corporate image and satisfy consumers with this service. Therefore, companies need to have consumer understanding when purchasing, using and evaluating services to meet consumer demand and satisfaction. This study aims to examine the effect of online customer reviews and ratings on consumer satisfaction in PT. BFI Finance Indonesia Tbk Karawang Branch. In this study, a quantitative descriptive verification approach was used and data analysis was applied using Path Analysis. The population of this research is active consumers of BFI Finance, Karawang Branch, who use loan products with a total of 7101 people with a sample of 380 respondents. The results of this study prove that the correlation between the two online customer review and rating variables has a close and positive relationship which shows a strong and unidirectional correlation. and online customer reviews have a partially significant effect on customer satisfaction and similarly ratings have a partially significant effect on customer satisfaction. In addition, it was also found that the simultaneous (simultaneous) effect of online customer reviews and ratings on consumer satisfaction is also significant. Keywords: online customer review, rating, customer satisfaction
Pengaruh Brand Image Dan Brand Ambassador Terhadap Keputusan Pembelian Sabun Muka Garnier Pada Mahasiswa di Surabaya Achmad Dhani Winarno; Zumrotul Fitriyah
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.v7i1.7395

Abstract

The reason of this ponder was to discover out how brand picture and brand envoys impact the choice to buy Garnier facial cleanser for understudies in Surabaya. This investigate strategy is quantitative by taking a test of 110 respondents. The populace in this think about were understudies in Surabaya. Whereas the test in this ponder was taken by nonprobability testing strategy with accidental examining strategy. The test comprised of respondents who had acquired Garnier facial cleanser. The information utilized in this consider are essential information and auxiliary information. The investigation procedure utilized in this inquire about is (PLS) with legitimacy test, unwavering quality test and speculation test. The comes about of this think about demonstrate that brand picture incorporates a noteworthy (positive) impact on buy choice. Brand envoy has no noteworthy (positive) impact on acquiring choices. Keywords: Brand Image Brand Ambassador, Purchase Decision
Pengaruh Brand Image Dan Celebrity Endorser Terhadap Keputusan Pembelian Compact Powder Pixy (Studi Kasus Pada Mahasiswa Aktif Yang Ada di Surabaya) Yuzy Febriyanti Ardi; Zumrotul Fitriyah
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.v7i1.7396

Abstract

Penelitian tersebut mempunyai tujuan guna memahami dampak brand image dan celebrity endorser bagi keputusan dalam membeli bedak Pixy di kalangan mahasiswa aktif di Surabaya. Penelitian tersebut menerapkan metode kuantitatif dengan mengambil responden sebanyak 110 responden yang diidentifikasi menerapkan teknik sampling berbasis pedoman Ghozali. Populasi penelitian tersebut adalah mahasiswa aktif di Surabaya. Teknik pengumpulan informasi yang dipergunakan dalam penelitian tersebut ialah non-probability sampling dengan purposive sampling. Sampelnya adalah orang-orang yang membeli dan menggunakan produk bedak padat Pixy secara online maupun offline. Penelitian tersebut mempergunakan data primer dan sekunder. Penelitian tersebut menerapkan teknik analisa yakni (PLS) dengan uji validitas, uji reliabilitas dan uji hipotesis. Hasilnya menunjukkan bahwasanya brand image memiliki dampak positif yang signifikan bagi keputusan pembelian. Celebrity endorser memiliki dampak positif yang signifikan bagi keputusan pembelian.
Effect Of Family Ownership In The Relationship Between Corporate Governance Mechanism And Earning Management Zirman Zirman; Vera Oktari; Fitri Humairoh; Jonnius Jonnius
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.v6i2.7405

Abstract

Financial statements are the basis for many parties' decision-making in describing the condition of a company, so companies must present the quality of the information therein. This study examines the relationship between corporate governance mechanisms and earning management and how family ownership influences this relationship. This empirical study uses companies on the Kompas 100 index from 2015 to 2019 to be tested using Generalized Least Squares(GLS). This study finds that the board of commissioners affects earnings management, and family ownership strengthens the role of the board of commissioners in suppressing earnings management. This study strengthens the literature on family ownership in companies. Internal auditors can consider the implication of increasing the effectiveness of internal audits to produce more accurate quality financial reports. In addition, the implications of this study also recommend restructuring the internal audit function, especially its role in management and governance, to be more objective and also impartial.
Pengaruh Penjualan Tunai Dan Penjualan Kredit Terhadap Laba Bersih Pada PT. Papan Mas Agung (Perumahan Salagedang Regency Kabupaten Karawang) Indah Putri Pratiwi; Dedi Mulyadi; Santi Pertiwi Hari Sandi
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.v7i1.7434

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Penjualan Tunai dan Penjualan Kredit terhadap Laba Bersih Pada PT. Papan Mas Agung Perumahan Salagedang Regency di Kabupaten Karawang. Dalam Penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif. Data yang diperoleh melalui proses wawancara dengan bagian kuangan perusahaan, meliputi laporan penjualan tunai dan penjualan kredit, serta laporan laba rugi pada PT. Papan Mas Agung periode 2018-2022. Teknik analisis data yang digunakan yaitu analisis normalitas data, uji asumsi klasik yang terdiri dari uji multikolinearitas, uji heteroskedastisitas dan uji autokorelasi, kemudian uji regresi linier berganda, koefisien determinasi serta uji hipotetsis yaitu uji parsial (uji T) dan uji simultan (uji F). Hasil dari penelitian dengan alat bantu SPSS, berdasarkan hasil analisis menunjukkan bahwa, penjualan tunai dan penjualan kredit secara bersama-sama berpengaruh positif dan signifikan terhadap laba bersih dengan demikian hipotesis diterima. Kata Kunci : Penjualan Tunai, Penjualan Kredit, Laba
Pengaruh Lokus Pengendalian, Pengetahuan Keuangan, Dan Persepsi Pendapatan Terhadap Perilaku Manajemen Keuangan Pada Generasi Milenial Di Kecamatan Cipayung Kota Madya Depok Hasan Roseno; 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.v6i2.7484

Abstract

The purpose of this study was to determine the effect of locus of control, financial knowledge, income perceptions and financial management behavior as the dependent variable. The sample in this study were 155 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 STATA statistics software version 17. The results of this study indicate that financial knowledge has a positive and significant influence on financial management behavior. Meanwhile, locus of control and perceptions of income do not have an influence on the financial management behavior of the millennial generation in Cipayung sub-district, Depok Madya city. Keywords: Locus Of Control, Financial Knowledge, Income, Financial Management Behavior.

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