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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 Disiplin Kerja, Stres Kerja Dan Kepuasan Kerja Terhadap Kinerja Karyawan Pada PT. Sardana Indah Berlian Motor Valencia Vierri; Melkyory Andronicus; Christina Anggraini; Sri Rahayu
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.v7i1.7983

Abstract

This study aims to examine the impact of discipline,stress and satisfaction on employee performance at PT Sardana Indah Berlian Motor. Respondent as many as 92 employees. This study applies a quantitative approach. The use of data is questionnaires, interviews and documentation. Data analysis techniques using multiple linear regression análisis. The results obtained that partially and simultaneously work discipline, work stress and job satisfaction have a positive and significant effect on employee performance at PT Sardana Indah Berlian Motor. Keyword:Discipline,Stress,Satisfaction,Performance.
Pengaruh Konservatisme, Leverage, Profitabilitas, Ukuran Perusahaan Dan Kepemilikan Institusional Terhadap Tax Avoidance Abdul Basir
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.v7i1.7985

Abstract

Many companies consider paying taxes is unprofitable because it can reduce their amount of profit. This triggers companies are used various tactics to reduce the amount of tax payments. This study aims to analyze the factors influence of tax avoidance at Manufacturing Companies in the consumer goods sector in 2018-2022 period. These factors include accounting conservatism, DER, ROA, size firm and institutional ownership. The method of research is using the quantitative and regression analysis, the sample is Manufacturing Companies consumer goods sector which are consistently publish quarterly financial report period 2018-2022 with a total of 15 companies. Researcher collect the data by purposive sampling method, and it is analysed with EViews 10. Analysis was carried out by several tests such as classic assumption test, feasibility analysis model, panel regression analysis and coefficient of determination test. Based on research, tax avoidance of manufacturing companies is influenced by ROA and DER, while the accounting conservatism, size firm and institutional ownership does not have affect on tax avoidance of Manufacturing Companies consumer goods sector period 2018-2022. The company management is expected to pay more attention to every action taken and the risks it will bear in relation to its tax obligations. Keywords: Accounting Conservatism, DER, ROA, Size Firm, Institutional Ownership, Manufacturing Companies
Pengaruh Financial Distress dan Profitabilitas terhadap Penghindaran Pajak pada Perusahaan Sub Sektor Farmasi yang Terdaftar di BEI tahun 2020-2022 Feni Monika Silalahi; Richard Friendly Simbolon
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.v7i1.7990

Abstract

Taxes play an important role, but the realization of tax revenues is not yet optimal, this is due to the low level of taxpayer compliance in Indonesia and there are still actors who commit tax evasion. This research aims to present a review of the effects of profitability and financial distress on tax avoidance. The empirical research carried out focuses on companies belonging to the pharmaceutical category listed on the Indonesia Stock Exchange (BEI) during the 2020-2022 period. This research uses secondary data available in the annual report which can be accessed via the official IDX website. The author in his research also used a purposive sampling method with conditions set by the author. The subjects of this research were 12 companies over a period of 3 years of research so that the author obtained 36 observation data. In his research, the author used multiple linear regression methods as well as descriptive statistical analysis techniques, classical hypothesis testing and hypothesis testing including goodness of fit (F-test) as well as the coefficient of determination (R2). The research data was processed using SPSS 22 software and the output showed that profitability and financial distress had no impact on tax avoidance behavior.
Pentingnya Literasi Keuangan Dalam Pengambilan Keputusan Investasi Bagi Generasi Milenial Achmad Fadjar; Andry Arifian Rachman; Syafrizal Ikram
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.v7i1.8001

Abstract

Not a few losses that occur due to errors in the selection of assets or investment projects by a company or individual with the original intention of obtaining profitable results in the future but in reality experiencing losses due to a lack of understanding of financial literacy. The sample in this study used millennial generation S2 Accounting students at Widyatama University graduate school as respondents. Data obtained through questionnaires and interviews with data analysis using simple linear regression. The results showed that there was an influence of financial literacy on investment decision making for the millennial generation. Based on the results of descriptive analysis, it is known that in making investment decisions it is less supported by mastery of technical analysis in making investment decisions, one of the factors causing this is because financial literacy lacks understanding of financial management including basic concepts and financial products. Keywords: Financial Literacy, Investment Decision Making, Millennial Generation
Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Kantor BPKP Di Provinsi Sumatera Utara Santa Lusi Silalahi; Sri Ulina Barus; Ebit Mardin Hulu; Jenny Zain; Oky Syahputra
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.v7i1.8007

Abstract

Financial reports are said to be accurate if they are presented in a timely manner when needed by users of financial statements such as the government, investors, creditors, the public, and other parties as a basis for decision making. This study aims to test and find out whether there is an effect of company size, audit opinion, auditor reputation, and audit tenure on Audit Delay. The method in this study uses quantitative methods with the sampling technique determined by the questionnaire method using the saturated sample technique, where all the population in this study is sampled. The population in this study were all auditors at the BPKP office in North Sumatra Province. the number of samples used was 62 auditors who worked at the BPKP office in North Sumatra Province. Based on the results of the research conducted, it shows that Audit Opinion and Audit Tenure have a significant effect on Audit Delay while Company Size and Audit Reputation have no significant effect on Audit Delay. Keywords: Audit Delay, Audit Tenure, Audit Opinion, Auditor Reputation, Company Size
Pengaruh Electronic Word Of Mouth Terhadap Online Purchase Intention Melalui Brand Image Sebagai Variabel Mediasi Adinda Indriana; Asep Muhamad Ramdan; R. Deni Muhammad Danial
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.v7i1.3802

Abstract

The research was aimed at determining the mediation’s influence of brand image in the relationship of electronic word of mouth on online purchase intention. The research method used in the research was descriptive and associative with quantitative. The populations in the research were college student in Sukabumi as a followers @scarlett_whitening instagram account, while using probability sampling method by distributing online questionnaires to 400 respondents. The technique of analyzing data applied by the researcher was Structural Equation Modelling (SEM) by using software IBM SPSS AMOS 24. The results of the research show that electronic word of mouth positively and significantly toward brand image, brand image influences positively and significantly toward online purchase intention, and brand image mediates the relationship between electronic word of mouth on online purchase intention. Keywords: Electronic Word of Mouth, Brand Image, Online Purchase Intention
Pengaruh Kontribusi Pajak Bumi Dan Bangunan (PBB) Dan Pajak Hotel Terhadap Peningkatan Pendapatan Asli Daerah Revana Sheviani Sugianto; Anissa Yuniar Larasati
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.v7i1.6017

Abstract

This study has the objective of analyzing the effect of the Contribution of Land and Building Tax (PBB) and Hotel Tax on Increasing Regional Original Income in Cimahi City in 2017-2021. This type of research is quantitative and uses a descriptive-associative approach. Collecting research data using library research and documentation methods. Monthly data on receipt of the Regional Revenue Realization Report in Cimahi City for 2017-2021 were selected as the study population. Saturated sampling technique was used for sampling. The results of this study partially show that the increase in PAD is not affected by the PBB contribution, while the increase in PAD is negatively and significantly affected by the hotel tax contribution. While simultaneously/together with the Contribution of Land and Building Tax (PBB) and Hotel Tax have a significant effect on the Increase of Regional Original Income. Keywords: Contribution, Land and building tax, Hotel Tax, Locally Renerated Revenue
Pengaruh Arus Kas Bebas, Ukuran Perusahaan, Profitabilitas, Dan Likuiditas Terhadap Kebijakan Hutang Di Perusahaan Manufaktur Yang Telah Terdaftar Di IDX Periode 2017-2021 Herluin Regisa Ascend; Stephana Dyah Ayu
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.v7i1.6055

Abstract

This study aims to determine the effect of net cash flow, company size, profitability, and liquidity on debt policy. The population in this study are manufacturing companies listed from 2017 to 2021, totaling 142 companies. The sampling method used in this study is purposive sampling so that a research sample of 27 companies is produced each year. The research method used in this research is multiple linear regression analysis. The results showed that free cash flow and firm size had a significant positive effect, profitability had no significant negative effect, and liquidity had a significant negative effect on debt policy. For further research, it is hoped that it can expand the subject of research, not only to manufacturing companies, but also to companies such as the service industry, property industry and the financial industry, so that the population taken is more representative and the research results can be generalized to all types of industries. Management and company owners must properly consider the variables that influence them, so that the company does not experience large financial risks. Keyword: Free Cash Flow, Size, Profitability, Liquidity, Debt Policy
Determinan Gross Domestic Product Dan Angka Harapan Hidup Terhadap Indeks Pembangunan Manusia: Studi Komparasi Antara Afghanistan Dan China Priode 1990 – 2021 Agafirdus Ervandus Blutuk; Decci Sandriyana
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.v7i1.6248

Abstract

The human development index is a benchmark for determining human welfare in a country. The human development index can be measured by various factors. In this study, the benchmarks used were gross domestic product and life expectancy after birth in Afghanistan and China for the period 1990 to 2021. This benchmark can be seen through the correlation test, where the results show an 80.35% relationship between the human development index and GDP. Meanwhile, the relationship between the human development index and life expectancy after birth was 97.07%. Then, to determine that the data was valid, the researcher used several regression analyses tests. With the regression analysis, researchers can see a comparison of human development in the two countries. Keywords: Human Development Index; Gross Domestic Product; Life Expectancy.
Evaluating Islamic Stock Portfolio Weighting Method: Application Of Global Minimum Variance In Indonesia Islamic Stock Market Arienka Prilitaningtyas; Taufik Faturohman
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.v7i1.6365

Abstract

Investing in stocks can be a smart alternative to saving money in a bank or keeping cash on hand due to the negative impact of inflation. It offers various advantages, such as generating income and safeguarding wealth against inflation. Investing in stocks comes with risks, which can be mitigated through strategic portfolio construction. Multiple methods exist for portfolio weighting, one of the popular portfolio weighting methods is Global Minimum Variance (GMV) by Markowitz (1952). This research aims to provide evidence about the performance of the GMV Method for Islamic retail investors using the Jakarta Islamic Index as the investment universe. The study analyzes the out-of-sample performance of GMV compared to Benchmark Indexes, which are IHSG, LQ45, ISSI, and JII. The finding of this study provides that constructing an Islamic stock portfolio using GMV help historically able to help the investor to gain a better return compared to ISSI, LQ45, and JII in the overall observation period and earned better returns compared to all benchmark indexes after the Covid-19 Period. Global Minimum Variance also helps the investor to gain better risk-adjusted return compared to ISSI and JII in the overall observation period and after the Covid-19 Period. Therefore, the retail investor could use GMV to construct their Islamic Portfolio to gain better returns than the market.

Page 88 of 340 | Total Record : 3395

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