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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 4,250 Documents
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Pengaruh Modernisasi Administrasi Perpajakan, Sanksi Pajak, Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Muhammad Nabiel Azra; Rida Perwita Sari
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.v7i1.6461

Abstract

Tax revenue is the largest revenue and income received by the state to realize the welfare of the Indonesian people. This study aims to analyze the effect of modernization of tax administration, tax sanctions, and knowledge of taxation on compliance of individual taxpayers at KPP Pratama Surabaya Rungkut. The research was quantitative method and use primary data objects obtained from distributing questionnaires. The results of this study indicate that modernization of tax administration, tax sanctions, and knowledge of taxation affect the compliance of individual taxpayers at KPP Pratama Surabaya Rungkut. Keywords: Modernization Of Tax Administration, Tax Sanctions, Knowledge Of Taxation, Individual Taxpayer Sompliance
Analisis Reputasi Merek Dan Kualitas Produk Terhadap Keputusan Pembelian Rifki Ramdhan; Kokom Komariah; Dicky Jhoansyah
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.v7i1.6567

Abstract

Based on the results of the study it was found that purchasing decisions had decreased, which was seen from the data on the best-selling laptop brands in 2020, where the Lenovo laptop brand was ranked 4th, only obtaining an assessment index of 10.3%. This study aims to determine the effect of brand reputation and product quality on purchasing decisions at the Muhammadiyah University of Sukabumi. The method used in this research is descriptive and associative with a quantitative approach. The data collection method uses a questionnaire, which is then analyzed using multiple regression with the classical assumption test. The sampling technique in this study used a probability sampling technique, the samples used in this study were 100 student respondents at the Muhammadiyah University of Sukabumi. The results of this study show that there is a simultaneous relationship between the variables Brand Reputation and Product Quality on Purchasing Decisions with the results F count 113.458 > F table 3.089 and the T-Test test shows that the brand reputation variable on purchasing decisions has an insignificant positive effect, while the variable Product quality has a positive and significant effect on purchasing decisions. Keywords: Brand Reputation, Product Quality, Purchase Decision
Peran Ukuran Perusahaan Dalam Memoderasi Pengaruh Tax Minimization, Kualitas Audit Dan Debt Covenant Terhadap Transfer Pricing Fergy Ardian Syah; Rr. Tjahjaning Poerwati
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.v7i1.6572

Abstract

The research aims to find out empirical evidence that reduces the research gap, strengthens the model, and analyzes the role of company size in moderating tax minimization, audit quality, and debt covenants on transfer pricing. The sample in this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The sample collection technique used the purposive sampling method and obtainedd 177 samples. The result of this research indicates Tax Minimization and Audit Quality had an effect on Transfer Pricing, and the Debt Covenant had no effect on Transfer Pricing. The Company Size is able to moderate Audit Quality on Transfer Pricing, but company size is not able to moderate tax minimization and debt covenant on transfer pricing. Keywords: Tax Minimization, Audit Quality, Debt Covenant, Company Size and Transfer Pricing
Pengaruh Digital Transformation Pada Corporate Risk-Taking Muhammad Ananda Putra; Rahmat Setyawan
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.6937

Abstract

This study analyzed the impact of digital transformation (DT) on corporate risk-taking, which is proxied by the standard deviation of RoA in the last 3 years. This study also examined the moderation effect of high operating leverage on digital transformation (DT) relationships on bank corporate risk-taking. This study employs a quantitative methodology and a panel data model. This study examined 43 banks listed on the Indonesian Stock Exchange between 2018 and 2021, observing a total of 172 firm years. This study utilizes secondary data from annual reports and company financial reports. This study shows that digital transformation decreased corporate risk-taking. High operating leverage also succeeds to moderate the relationship between digital transformation on bank corporate risk-taking. The results of this study show consistency with previous research that shows the relationship of digital transformation to corporate risk-taking has a positive relationship. Keywords: Digital Transformation, Corporate Risk-Taking, Banks
Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan ( Studi Emperis Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bei Tahun 2016-2022) Fadzilla Isnaini Puspitasari; Sunarto Sunarto
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.6969

Abstract

This study aims to examine and analyze the factor that influence firm value. Some of the variables used in this study are leverage, profitability, company size, and company growth. The population used in this study are companies in the real estate and property sector that are listed on the Indonesia Stock Exchange in 2016-2022. The method used to collect this data is purposive sampling method. The number of samples used is 46 companies and the number used is 322 data. When processing data, there are several company data that must be outlier. After the outlier data, the number of samples used was 143 data. The analytical method used in this study is the quantitative analysis method. The results of this study show that leverage and company growth have no effect on firm value. While the profitability and size of the company positive affect the value of the company. Keywords: Leverage, Profitability, Company Size, Company Growth, and Company Value
Analisis Kausalitas Antara Variabel Jumlah Industri, Investasi, Dan Upah Minimum Provinsi Terhadap Penyerapan Tenaga Kerja Provinsi Jawa Timur I Gede Ardiyana; Niniek Imaningsih
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.6971

Abstract

The East Java Province is one of the second-largest populations on the Island of Java, however the labor absorption in East Java tended to be lower by fifth place on the Island of Java. The aim of this research was to see how causality is related between the amount of industry, investment, and minimum wages of province on the labor absorption in East Java Province. The method used in this research is Vector Autoregression (VAR) with Granger’s causality test and Vector Error Correction Model test, also using quantitative approach. The data used in this research is data time series from 2011 until 2021 was obtained from the Indonesia and East Java Province statistical center, investment and joint service one door of East Java Province, and also from another literature study. The result was that the amount of industry had two-way causality, while the minimum wage of the province had only one directional causality and both had negative impact on the labor absorption of the East Java Province. Meanwhile, investment had positive impactand had only one directional causality on the labor absorption of the East Java Province. Keywords : Investment; Industrial Amount; Absorption of Labor; Minimum Wage
Analisis Sistem Informasi Akuntansi Persediaan Barang Dagang Pada Umama Super Store Cabang Purwakarta Dena Nurul Afifah; Nunung Aini Rahmah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.7043

Abstract

This study aims to analyze the accounting information system for trade goods inventory. The object of this research is the accounting information system for trade goods inventory. The research method used in this research is a qualitative research method with a case study approach and the data collected consists of primary and secondary data. Primary data is collected through interviews and observations while secondary data is obtained through library research. The results of this study indicate that the hardware is running very well, the software is running well, human resources are running well, the procedures are running quite well, the database is running very well, the communication network is running well, the control is running poorly, and the purpose of the inventory accounting information system is running poorly. So, the conclusion from the results of this study is that the accounting information system for trade goods inventory at Umama Super Store Purwakarta Branch is running well Keywords: Accounting Information System, Inventory, Merchandise
Anteseden Loyalitas Konsumen Pengguna Jamsostek Mobile Application (JMO) Terhadap Persepsi Citra Merek, Kepuasan Konsumen Dan Kepercayaan: Aplikasi Teori SOR Meta Riani Siahaan; Rifelly Dewi Astuti
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.7080

Abstract

This study aims to analyze the antecedents of consumer loyalty to users of the Jamsostek Mobile (JMO) application by applying the Stimulus – Organism – Response (SOR) theory. Data as many as 500 respondents users of the Jamsostek Mobile Application (JMO are processed using the SmartPLS application version 3. The results show that the perception of service quality, brand image perception, and customer satisfaction have a significant positive effect on customer loyalty instead with trust. Citra brand perception and customer satisfaction are also able to mediate the influence of service quality on customer loyalty. The brand image perception variable, trust and customer satisfaction can act as an organism that supports customer responses in the form of loyalty.
Teknologi Smart Supply Chain (SSC) Pada Kinerja Hijau Yang Dimediasi Oleh Green Operations, Green Relationship Dan Customer Green Information Sharing Ismail Ismail; Kurniawati Kurniawati; Yolanda Masnita
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): 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.v7i2.7081

Abstract

This study aims to determine the roleresearchers want to know how the influence of Smart Supply chain (SSC) Technologies on Green Performance Mediated by Green Operations, green relationships and customer green information sharing, research using a questionnaire method of 222 respondents who work in manufacturing companies that implement Smart Supply chain (SSC) Technologies,The results of the study found that implementationSmart Supply chain (SSC) Technologies is able to improve the performance of Green Performance, Green Operations, green relationships and customer green information sharing. Green performance is also influenced by green relationships and customer green information sharing, while green operations cannot affect green performance. directly, it was found that green relationships and customer green information sharing were able to mediate the effect of Smart Supply chain (SSC) Technologies on green performance while green operations had not been able to mediate the relationship between Smart Supply chain (SSC) Technologies and green performance, this study found the importance of implementing Smart Supply chain (SSC) Technologies in the digital industry and distribution channels are not only physical supply chains but digital supply chains through the variable customer green information sharing used in this study
Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan, Dan Perencanaan Pajak Terhadap Praktik Manajemen Laba (Studi Kasus Perusahaan Consumer Non Cyclical Yang Terdaftar Di BEI 2019-2021 Diana Wulansari; Cahyani Nuswandari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.7082

Abstract

This study investigates the impact of tax planning, deferred tax asset, and deferred tax expenses on profits management. Consumer bon cyclical firms registered on BEI in 2019-2021 make up the study’s population. Sample selection using purposive sampling method and obtained 215 sample. The data collection method was carried out quantitatively and the data processing technique used multiple linier regression analysis. The data used is obtained from financial reported on the Indonesia Stock Exchange and can be downloaded via the website IDX and analyzed using SPSS. The test results show that deferred tax assets, and tax planning have a positive effect on earnings management. But the management profits in unaffected by the burden of deferred tax expenses. Keywords: deferred tax assets, deferred tax expense, tax planning, profits management

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