Journal of Economic, Bussines and Accounting (COSTING)
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.
Articles
3,395 Documents
<![CDATA[Peran Lembaga Pengelola Dana Dan Usaha Keolahragaan (LPDUK) Dalam Pengelolaan Penerimaan Negara Bukan Pajak (PNBP) Untuk Pengembangan Industri Olahraga ]]>
<![CDATA[Alfisa Triatmoko]]>;
<![CDATA[Kumba Digdowiseiso]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v6i2.7704
<![CDATA[The Indonesian government has implemented the Reinventing Government paradigm to improve public services. The paradigm focuses on innovation and adaptability to the changing needs of the population. This article uses a qualitative approach using a literature study. The author tries to explain the concept of rediscovering the role and function of the Sports Fund and Business Management Institution (LPDUK) with BLU status at the Ministry of Youth and Sports in managing Non-Tax State Revenue (PNBP) in the context of developing the sports industry.The role of government in public services includes directing public services, advancing public interests, fostering aspirations, generating potential, coordinating activities, fostering cooperation, and ensuring community welfare. The government is seen as a fixed entity that does not change, but rather adapts to the changing political and technological landscape. The Public Service Agency (BLU) is a key component of this paradigm, combining government and public service functions. BLUs are government agencies that provide public services without requiring government intervention. BLU is also called Non-Tax State Revenue (PNBP) in the APBN structure. Keywords: LPDUK, BLU, PNBP, Ministry of Youth and Sports]]>
<![CDATA[Startegi Peningkatan Kinerja Karyawan Melalui Komitmen Karyawan Yang Dipengaruhi Oleh Work Life Balance Dan Flexible Working ]]>
<![CDATA[Khoe Abiel Ivan Rahardjo]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i1.7714
<![CDATA[The Covid-19 pandemic has changed all existing business processes, work no longer has to be bound by time and space. A more flexible way of working is the dream of employees, especially those of the millennial generation. Implementing flexible working is one of the opportunities to increase employee loyalty through employee commitment. Apart from that, many millennial generation employees want balance in life or what is known as work life balance. It is hoped that flexible working and work life balance will foster high work commitment and ultimately encourage employee performance to improve. Based on the hypotheses proposed, all hypotheses are proven and show that employee commitment is able to act as a mediator that strengthens the influence between work life balance and flexible working and employee performance. This research was conducted at the company PT. Alfaria Trijaya with a sample of all of whom are employees under 30 years of age from various departments. Keywords: Work Life Balance, Flexible Working, Employee Commitment, Employee Performance]]>
<![CDATA[Pengaruh Debt To Equity Ratio, Current Ratio, Cash Ratio, Return On Asset Dan Total Asset Turnover Terhadap Dividend Payout Ratio Pada Perusahaan Basic Materials ]]>
<![CDATA[Kartika Chandra]]>;
<![CDATA[Meilia Tan]]>;
<![CDATA[Dianty Putri Purba]]>;
<![CDATA[Yunita Sari Rioni]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i1.7825
<![CDATA[The purpose of this study is to examine how the influence of Debt to Equity Ratio, Current Ratio, Cash Ratio, Return on Asset and Total Asset Turnover on Dividend Payout Ratio in Basic Materials sector companies for the period 2018-2021. The technique applied is purposive sampling. The population used for 4 years. The data source used in this study is the official website of the Indonesia Stock Exchange. This study uses SEM-PLS (Structural Equation Modeling-Partial Least Square) analysis assisted by the SmartPLS 4.0 program. The results of this study show that Debt to Equity Ratio and Current Ratio affect the Dividend Payout Ratio, while Cash Ratio, Return on Asset and Total Asset Turnover have no effect on Dividend Payout Ratio. Keywords: Debt to Equity Ratio, Current Ratio, Cash Ratio, Return on Asset, Total Asset Turnover, Dividend Payout Ratio.]]>
<![CDATA[Analisa Pengaruh Kualitas Pelayanan Dan Persepsi Harga Terhadap Kepuasan Pelanggan Dan Pembelian Berulang Pada Marketplace Indonesia (Studi Pada Marketplace Blibli) ]]>
<![CDATA[Grace Natalia]]>;
<![CDATA[Parama Kartika Dewa]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i1.7834
<![CDATA[Pandemi Covid-19 telah merubah kehidupan masyarakat baik dalam kehidupan sosial masyarakat, hingga transaksi jual beli. Interaksi yang terbatas, membuat transkasi jual beli konvensional beralih melalui platform digital atau yang lebih dikenal dengan e-commerce. Peningkatan transaksi jual beli melalui e-commerce cukup signifikan akibat perubahan pola belanja dan juga tumbuhnya konsumen yang didominasi oleh generasi Z yang lebih memilih berbelanja melalui online, sehingga e-commerce semakin mendapat tempat di masyarakat. Masing-masing e-commerce mengingkan memiliki konsumen yang loyal yang ditandai dengan melakukan pembelian berulang. Faktor pemicu adanya pembelian berulang sebagai wujud dari loyalitas pelanggan dipengaruhi oleh kepuasan pelanggan, sedangkan kepuasan pelanggan sendiri dipengaruhi oleh kualitas pelayanan dan persepsi harga. Penelitian ini ingin mengetahui pengaruh antara variabel kualitas pelayanan dan persepsi harga terhadap pembelian berulang dengan variabel kepuasan pelanggan sebagai variabel perantaranya. Populasi adalah semua konsumen yang melakukan transaksi di Blibli selama bulan Januari 2023, sedangkan sampelnya adalah sebesar 151 konsumen. Hasil yang didapatkan bahwa ketiga model dimana model pertama adalah pengaruh kualitas pelayanan terhadap loyalitas konsumen sebesar 7.312 sedangkan untuk persepsi harga terhadap loyalitas konsumen sebesar 6.948, dimana masing-masing memiliki nilai siginifikansi 0.000; untuk model kedua adalah pengaruh antara kualitas pelayanan sebesar 6.342 dan variabel persepsi harga terhadap kepuasan kerja sebesar 4.827 dengan nilai signifikansi sebesar 0.000. Dan terakhir di model ketiga dimana pengaruh kepuasan konsumen dengan loyalitas pelanggan memiliki nilai 11.112 dengan nilai signifikansi sebesar 0,000. Sehingga ketiga model tersebut dinyata fit untuk digunakan sebagai penentu besaran pengaruh antara variable. Kata Kunci: Loyalitas, Kepuasan, Kualitas Pelayanan dan Persepsi harga]]>
<![CDATA[Pengaruh Kepemimpinan Dan Komunikasi Terhadap Kinerja Pegawai Aparatur Sipil Negara Pada Dinas Perhubungan Kabupaten Karawang ]]>
<![CDATA[Dadan Hermansyah]]>;
<![CDATA[Sonny Hersona GW]]>;
<![CDATA[Nunung Nurhasanah]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i1.5659
<![CDATA[Employee performance, especially in government agencies, is one of the most important things to achieve the vision, mission and goals, so various efforts must be made for an institution such as the Karawang Regency Transportation Service in an effort to improve it. This study aims to analyze the influence of leadership and communication on employee performance. This research was conducted at the Karawang District Transportation Office using a sample of 150 employees. Data was collected by conducting interviews and distributing questionnaires. Furthermore, the data that has been collected is analyzed using path analysis. The results of this study indicate that leadership and communication have a moderate and positive relationship. Partially, the influence of leadership on employee performance is 26.2% and the effect of communication on the performance of employees of the Karawang Regency Transportation Service is 23.3%. And simultaneously shows that leadership and communication on the performance of employees of the Karawang Regency Transportation Office are 49.5% and the remaining 50.5% are influenced by other factors not examined. Leadership provides the greatest contribution to the performance of employees of the Karawang District Transportation Office. Keywords: leadership, communication, performance.]]>
<![CDATA[Analisis Pengaruh Kurs Rupiah dan Tingkat Inflasi Terhadap Indeks Harga Saham Gabungan: Literature Review Manajemen Keuangan ]]>
<![CDATA[Muhammad Imam Hasnawi]]>;
<![CDATA[Andi Primafira Bumandava Eka]]>;
<![CDATA[Zumrotun Nafiah]]>;
<![CDATA[Irma Marie Dulame]]>;
<![CDATA[Jemi Pabisangan Tahirs]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i1.6111
<![CDATA[Inflasi menyebabkan timbulnya sejumlah biaya sosial yang harus ditanggung oleh masyarakat. Tujuan penelitian ini untuk menganalisis pengaruh Kurs Rupiah dan Tingkat Inflasi Terhadap Indeks Harga Saham Gabungan. Metode dalam artikel ini adalah metode kualitatif dengan studi literature atau Library Research. Tujuan artikel ini adalah menganalisis teori-teori yang ada dengan melihat perbandiangannya pada teorinya pada literatur hasil penelitian. Artikel ini membahas dan menganalisis secara teori berdasar hasil penelitian sebelumnya tentang Hubungan Laba Bersih dan Kinerja Keuangan Perusahaan. Literatur yang digunakan adalah literatur dari hasil penelitian atau kajian yang disajikan dalam artikel ilmiah. Hasil penelitian menunjukan (1) Kurs Rupiah berpengaruh terhadap Indeks Harga Saham Gabungan. (2) Tingkat Inflasi berpengaruh terhadap Indeks Harga Saham Gabungan.]]>
<![CDATA[Pengaruh Pengendalian Internal Dan Ketaatan Aturan Akuntansi Terhadap Kecenderungan Kecurangan Akuntansi Pada BPKAD Kabupaten Nganjuk ]]>
<![CDATA[Wanda Febriani]]>;
<![CDATA[Hero Priono]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i1.6205
<![CDATA[This research aims to determine the effect of internal control and compliance with accounting rules on the tendency of accounting fraud in BPKAD Nganjuk regency. The research method used is quantitative, the type of research data is primary by distributing questionnaires directly to the Nganjuk Regional Financial and Asset Management Agency (BPKAD) office. The population in this research are all employees who work at the BPKAD Nganjuk regency. The method of determining the sample is saturation sampling technique which means all members of the population are determined as a sample. The hypothesis tester uses a multiple linear regression analysis with the help of SPSS 27 to process the data. The result obtained from the research are internal control and compliance with accounting rules give contribution on the tendency of accounting fraud in BPKAD Nganjuk regency. Therefore, if internal control is getting stronger and compliance with accounting rules are increasingly being adhered to in an institute, it can reduce the tendency for accounting fraud at the BPKAD of Nganjuk Regency. Keywords: Internal Control, Compliance With Accounting Rules And Tendency Of Accounting Fraud]]>
<![CDATA[Apakah Determinan dari Pengungkapan Laporan Keuangan Kawasan Strategis Nasional Gerbangkertasusila Via Internet? ]]>
<![CDATA[Javelin Auffadiina]]>;
<![CDATA[Dwi Suhartini]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i1.6287
<![CDATA[The purpose of this research is as an effort to inspect the relationship between Disclosure of Local Government Financial Statements Via the Internet which is a dependent variable with independent variables, namely Regional Expenditure, Regional Wealth and Regional Prosperity using quantitative research methods. This research used secondary data with a total sample of 36 financial reports from six national strategic areas for six periods. Based on the results of testing the relationship between these variables, it was found that regional wealth has an influence on the disclosure of regional financial statements, while regional expenditure and original income do not have a direct impact on the disclosure of regional financial statements. In this study, it was also found that the completeness and ease of accessing financial statements in the Gerbangkertosusilo area was still inadequate and maximal. Keywords: Disclosure of Financial Statements via the Internet, Regional Expenditure, Regional Wealth and Regional Prosperity, Gerbangkertosusila]]>
<![CDATA[Pengaruh Pajak, Tunneling Incentive Dan Exchange Rate Terhadap Keputusan Transfer Pricing Aggressiveness (Studi Kasus Consumer Goods Industry Di BEI 2017-2021) ]]>
<![CDATA[Lorensa Prima Dwi Adha]]>;
<![CDATA[Tituk Diah Widajantie]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i1.6352
<![CDATA[This research to analyze and prove the effect of taxes, tunneling incentive and exchange rate on transfer pricing aggressiveness. The research focuses in the companies of consumer goods industry that are listed on the Indonesia Stock Exchange from 2017 to 2021 period. The sample of this research were chosen through the purposive sampling technique and resulting 9 sample companies. The data were analyzed using multiple linier regression and using SPSS software version 25. The result showed that tax and exchange rate positively affected transfer pricing aggressiveness, whereas tunneling incentive negatively affected on transfer pricing aggressiveness. This research contributes to increasing the state revenue through the taxation contribution by exposing the determinants of transfer pricing aggressiveness that harm the state, and to assist public policy makers, especially those who are in charge of the policies related to transactions with special relationship. Keyword: Transfer Pricing, Tax, Tunneling incentive, Exchange Rate.]]>
<![CDATA[Pengaruh Penerapan Green Accounting Terhadap Sustainable Development Dengan Ukuran Perusahaan Sebagai Variabel Intervening ]]>
<![CDATA[Gialuna Cheshaa Trevanti]]>;
<![CDATA[Anik Yuliati]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i1.6439
<![CDATA[This study aims to test and analyze the effect of implementing green accounting as measured through environmental performance assessment indicators on sustainable development as measured through the GRI G4 index with company size as the intervening variable. This study uses a quantitative approach. The research sample consisted of 8 companies from 93 population of basic materials sector companies on the Indonesia Stock Exchange (IDX) for the 2017-2021 period which were determined using a purposive sampling technique. Data analysis techniques were performed using the Partial Least Square (PLS) method with the help of SmartPLS 4.0 software. This research data is secondary data in the form of annual reports and sustainability reports obtained from the official website of each company. The results of the study found that green accounting has a positive and significant influence on sustainable development and company size. In addition, with regard to sustainable development it was found that company size did not have a significant effect, either as an independent variable or an intervening variable. Keywords: Green Accounting, Company Size, Sustainable Development]]>
