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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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Perancangan Sistem Informasi Akuntansi Penggajian (Manual) Umi Kulsum; Moh Halim; Nina Martiana
COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): 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.v3i1.751

Abstract

Accounting information system is made to facilitate the execution of remuneration to be more efficient and effective, because this system is very influential for companies to meet the needs of external parties and management. This study was conducted to determine the payroll accounting applied by CV. Serampang Jaya. This type of research is a type of qualitative descriptive research with a case study approach that describes and explains a problem syteatically and factualy so that by gathering information relating to the object of resarch. The data sources used are primary data and secondary data. The data colection techniquesuse used are observation, interview, and docuentation. The technique used in analyzing is to develop and explain how the payroll accounting system applied by CV. Serampang Jaya. The use the design of employee payroll accounting information system on CV. Serampang Jaya is in acorndance with existing theories. The results showed that CV. Serampang Jaya has impleented a payroll accounting system but still needs improvements to be effective in the payroll accounting record process at CV. Serampang Jaya. Keywords: Payroll, Accounting, Information System
Evaluasi Sistem Informasi Akuntansi Penjualan Kredit Ayu Apriyanti
COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): 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.v3i1.757

Abstract

Sales accounting information system is a system that is useful as a control tool for the implementation of a company's transactions. This research was conducted with the aim to find out how the credit sales information system in PD. Sinar Mas Hakasima Branch Jember, to find out how-not-the credit sales accounting information system has been done well. The analytical method used in this study is descriptive qualitative. Data collection techniques, interview techniques, observation / observation and documentation. The data used are primary data consisting of the results of direct interviews regarding credit sales accounting information systems. Based on the results of the analysis conducted by researchers, it can be seen that the credit sales accounting information system applied by PD. The Masasasima Branch of Jember Branch in processing credit sales transactions is good, the company has a good and adequate information system. Keywords: Accounting Information Systems, Credit Sales, Accounting Information System Elements
Pengaruh Persepsi Wajib Pajak atas Penerapan E-Filing dan Persepsi Wajib Pajak atas Kualitas Sistem E-Filing Terhadap Kepatuhan Pajak Anisa Widya Larasati; Dyah Probowulan; Achmad Syahfrudin
COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): 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.v3i1.816

Abstract

E-Filing is a system for the achievement of annual report letters (SPT) which is done online and in real time to the Directorate General of Taxes through the official website of the Directorate General of Taxes. This study aims to examine the effect of perceptions of taxpayers on the application of E-filing and perceptions of taxpayers on the quality of e-filing systems for tax compliance in the Jember Pratama KPP case study. This research uses quantitative methods. The number of samples used is 100 taxpayers who use the e-Filing system. The data used in this study are primary data in the form of questionnaires distributed to taxpayer respondents. The results in this study indicate that taxpayer perceptions affect tax compliance and the quality of the e-Filing system has no effect on tax compliance. Keywords: E-Filling, Perception, E-Filing System Quality, Complaints
Peran Pernyataan Orientasi Tujuan Kinerja dan Pernyataan Orientasi Tujuan Pembelajaran terhadap Kemampuan Mahasiswa Ahmad Muzaki; Dyah Probowulan; Achmad Syahfrudin
COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): 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.v3i1.817

Abstract

Objective orientation is a mental framework as individuals give an impression and respond to situations or events that they face. Typically there are two kinds of goal orientation, namely orientation of performance goals (performance orientation) and orientation of learning goals (learning goal orientation). The phenomenon that there are still students who are extension or extension of time in doing the Final Project are all caused by the ability possessed by the individual. There are three factors that underlie the ability; self-efficacy, goals and performance. The researcher followed up the existence problems in the 2015 Accounting Study Program with four samples of Higher Education in Jember Regency, there were 82 respondents to answer the questionnaire given. Therefore an analytical tool is needed to determine the abilities possessed by students of the Accounting Study Program in Jember Regency. In this study researchers will test performance goal orientation statements (state performance goal orientation) and statement of learning goal orientation (state learning goal orientation) on self-efficacy (self-efficacy), goals (goals) and performance (performance) that each individual has. Keywords: Goal Orientation, State Goal Orientation Learning, State Performance Goal Orientation, Self-Efficacy, Goals and Performance.
Implementasi Teknologi Informasi Berbasis Web di Badan Amil Zakat Nasional (BAZNAS) Nilda Susilawati; Andang Sunarto
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business 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.v3i2.956

Abstract

National Amil Zakat Agency (BAZNAS) is a means of managing zakat in terms of collecting, distributing and using zakat. The existence of Baznas must continue to be improved through an institutional development strategy so that the management and utilization system can run efficiently, effectively and proportionally can have an impact on improving people's economic lives. One of the strategies used to improve the management of zakat institutions is to optimize the application of web-based information systems as a media to facilitate and improve the efficiency of zakat management in the collection, distribution and utilization of zakat. The results showed a new 34% BAZNAS in Indonesia that has used the SIMBA application As an application used to perform financial management reports, while for Public and Supporting only a few BAZNAS at the provincial level that has used this because of budget constraints and resources Human. Keywords: BAZNAS, Web-based Information System, Zakat
Peningkatan Kepuasan dan Kinerja Karyawan melalui Manajemen Perencanaan Karir Zulfadli Hamzah
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business 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.v3i2.1029

Abstract

The success of an organization is inseparable from the increase in human resources. This study aims to analyze the career planning process Baitul Maal waa Tamwil (BMT) and its impact on employee performance and job satisfaction. The study was conducted using a quantitative approach. The study population was all employees while the number of samples in this study were 79 people using total sampling techniques. Hypothesis test used in this study was SEM (Structural Equation Modeling) with the PLS program. The results of this study indicate that there is a direct influence between careers planning on employee performance, there is a direct influence between career planning on employee Job Satisfaction, there is a direct effect between satisfaction on employee performance, there is an indirect effect between career planning on performance through employee job satisfaction. Based on the results of the study, make a clear career plan for their employees so that they are more enthusiastic in working and will create job satisfaction which will ultimately improve their performance. Keywords: Career Planning, Job Satisfaction and Employee Performance.
Analisa Kompetensi dalam Meningkatan Kepuasan Kerja dan Kinerja Karyawan Zulkifli Rusby; Astri Ayu Purwati; Muhammad Arif; Zulfadli Hamzah
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business 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.v3i2.1030

Abstract

The lack of competency possessed by BMT employees in Pekanbaru City both related to the competence of sharia science and from business development competencies, lack of employee ability to manage or organize Islamic financial service cooperatives and the low level of job satisfaction possessed by BMT employees . This research method is a descriptive method with a quantitative approach. Data analysis technique used in this research is quantitative analysis using SEM (Structural Equation Modeling) model with PLS program. The population in this study were all BMT employees in the city of Pekanbaru. The number of samples in this study were 79 respondents. The results of this study indicate there is a direct influence between competencies on Job Satisfaction of BMT employees in Pekanbaru, there is a direct effect between satisfaction on the performance of BMT employees in Pekanbaru, there is no indirect effect between competencies on performance through job satisfaction of BMT employees in Pekanbaru. Through the results of this study it is expected that all BMTs in Pekanbaru to pay attention and be more focused on aspects of employee job satisfaction because the level of employee job satisfaction is very significant influence on the performance of BMT employees in Pekanbaru. Keywords: Competence, Job Satisfaction and Employee Performance.
Peran BMT Darussalam dalam Memenuhi Kebutuhan Mahasiswa Universitas Islam Riau Putri Nuraini
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business 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.v3i2.1031

Abstract

The presence of BMT Darussalam is basically an idea to help ease the burden on students who need funds. The purpose of this study was to determine and analyze the role of BMT Darussalam in meeting the needs of students of the Faculty of Islamic Religion, Riau Islamic University. This research is a field research. The population in this study were students in the Faculty of Islamic Religion of Riau Islamic University who submitted funding for 2016 to 2018 totaling 88 people. The entire population was sampled using total sampling techniques. The data collection method is by observing, interviewing and distributing questionnaires. Data analysis is descriptive, data is grouped and described according to its type and analyzed using qualitative analysis, then presented in tabular form and supplemented with an explanation. The results of this study indicate that the existence of BMT Darussalam plays an active role in meeting the needs of students who need education funds in the form of financing programs, with a percentage of 87.69%. From the program BMT became a mediator between students who needed funding and the University. Furthermore, all the needs of students both in the form of academic funding needs, the need for financing academic facilities and financing needs for entrepreneurship can be met properly by BMT Darussalam by 88.18%. Keywords: Role, BMT Darussalam, Student Needs, UIR
Implementasi Pembiayaan Murabahah pada Baitul Mal Wat Tamwil (BMT) Kota Pekanbaru Ficha Melina; Marina Zulfa
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business 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.v3i2.1032

Abstract

The rise of banking development using the principles of sharia, or better known as sharia banks or sharia microfinance institutions (LKMS) in Indonesia, is no longer a foreign matter. Research Objectives To find out how the implementation of Murabahah financing products in the BMT city of Pekanbaru, To find out whether the implementation of the Murabahah BMT contract in Pekanbaru is in accordance with Islamic principles. The method used is the total sampling method in which the population and sample numbered 22 people from the leadership of BMT or the Pekanbaru BMT financing department. Based on the results of this study that the Implementation of Murabahah Financing Products at BMT Pekanbaru City in the form of murabaha Objects, Cost and Profit, Cost, Advance, Purchase and Delivery of Goods, Resilient Payment, are very much in demand by customers and the public. It can be seen that there are many BMTs in the city of Pekanbaru that apply murabahah financing products that are principled to Muamalah in Islam. So that customers / communities are more interested in murabaha financing products than other products, and this financing is in accordance with Islamic Sharia principles. Keywords: Implementation, Financing, Murabahah, BMT Pekanbaru City
Current Ratio, Debt to Equity Ratio, Return on Equity, Dividend Payout Ratio dan Size terhadap Return Saham Perusahaan Trade, Service & Investment Indonesia Annisa Nauli Sinaga; Eric Eric; Rudy Rudy; Valencia Wiltan
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business 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.v3i2.1043

Abstract

Large companies (Size) have more stable sales and established assets so that the ability to get greater profits. This is one of the attractions for investors thereby increasing stock returns. This study aims to analyze and test whether Current Ratio (CR), DER, ROE, Dividend Payout Ratio & Size affect the stock returns on trade, service & investment companies listed on the Stock Exchange for the 2016-2018 period. This research is a deductive, quantitative and descriptive approach. The total population of trade, service & investment companies listed on the Stock Exchange is 144 companies. The technique of determining the sample using consideration samples so that the samples obtained by 36 companies. Analysis of the data to be tested multiple linear regression and test the classical assumptions. The results of the study individually Current Ratio (CR), Return on Equity (ROE), Dividend Payout Ratio and Size have a positive effect on stock returns while DER has no effect on stock returns. Together, Current Ratio, DER, ROE, Dividend Payout Ratio and Size have a significant effect on stock returns on trade, service & investment companies listed on the Stock Exchange in the 2016-2018 period. Keywords : Current Ratio, Debt to Equity Ratio, Return on Equity, Dividend Payout Ratio, Size and Stock Return

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