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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 Literasi Keuangan, Pemanfaatan Sistem Informasi Akuntansi Dan Penggunaan Teknologi Informasi Terhadap Kinerja UMKM Kiki Rizkiya Amalia Lubis; Rohma Septiawati; Ihsan Nasihin
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.v7i2.7461

Abstract

Micro, Small and Medium Enterprises (SMEs) are important in the economic growth of a country. In recent years, UMKM at Karawang Base has faced various challenges and changes including low financial literacy, lack of understanding of basic financial concepts such as budget, investment, and long-term planning. difficulty adopting information technology due to limited access and limited understanding of its benefits to operational efficiency and marketing. UMKM's financial management is inefficient, including the difficulty of compiling accurate and regular financial reports, hindering proper analysis and decision-making. Using accounting information systems is important in improving UMKM performance, helping to collect, manage, and analyze financial data efficiently. This research is done using quantitative methods. The sample consisted of 249 UMKMs at Karawang Base District, which were selected through purposive sampling. SmartPLS software is used to test research data using structural equation models. The results of this study concluded that Financial Literacy had no significant impact on UMKM performance with P values 0.103, whereas Information Systems and Accounting Information System Usage had a positive and significant impact with P Values 0,000. Keywords: Financial literacy, UMKM performance, accounting information systems, use of information technology
Analisis Upaya Mempertahankan Laba Di Masa Musiman Pada Percetakan Cipta Grafika Karawang Sephia Nurul Susanti; Dedi Mulyadi; Santi Pertiwi Hari Sandi
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.v7i2.7474

Abstract

This research was conducted to determine the efforts to maintain profits during seasonal times at the Cipta Graphic Printing. This research was conducted in December 2022 - June 2023 in Karawang Regency with the object being the Cipta Graphic Printing. Ciptagraphic printing offers all kinds of products and printing services. The research method used is descriptive with a qualitative approach. data collection was done by interview and observation. The results of the study show that the efforts made by the Cipta Graphic Printing in maintaining operating profit by providing price discounts are intended to attract consumers to be interested in making reservations in advance. Then Cipta Graphic also took part in several events, aiming for promotion so that it could increase sales or cooperate with other parties such as working with wedding organizers for invitations and working with schools to promote calendars for students/guardians of the school's students. These efforts have helped Cipta Graphic to be able to maintain its profit so that it does not experience losses when the season does not last by looking at market opportunities and trends. Keywords: Profit, Seasonal Period, Effort, Printing
Pengaruh Modal Sendiri, Modal Pinjaman, Dan Lama Usaha Terhadap Pendapatan Umkm Di Kecamatan Karawang Timur Nur Aliffah Hermawan; Dedi Mulyadi; Santi Pertiwi Hari Sandi
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.v7i2.7475

Abstract

This study aims to determine and analyze the effect of the variables Own Capital, Loan Capital and Business Length on Income at UMKMs in East Karawang District. This research uses a descriptive verification method with a quantitative approach. The sampling technique was purposive sampling and used the Slovin formula so that 97 respondents were obtained. Path analysis with partial and simultaneous hypothesis testing is the data analysis technique used. The results of this study are that there is a positive correlation between the variables of own capital, loan capital, and length of business. Own capital partially shows positive and significant results on income, loan capital has a negative and insignificant effect on income and length of business has a positive and significant effect on income. Furthermore, simultaneously that between own capital has a positive and significant effect on income, loan capital has a positive and significant effect on income, and length of business has a positive and significant effect on UMKMs income. Keywords: Own capital, loan capital, length of business, income, UMKM
Pengaruh Motivasi Dan Disiplin Kerja Terhadap Produktivitas Kerja Karyawan PT. Chang Shin Indonesia Rohayat Rohayat; Enjang Suherman; Flora Patricia Anggela
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.v7i2.7476

Abstract

The purpose of this research is to examine how the influence of discipline and work motivation on work productivity. This study uses a quantitative methodology which includes descriptive and verification analysis. The analytical method used is multiple regression. The population of this research is the employees of Pt. Chang Shin Indonesia from lean production with a workforce of 450 people. By collecting 60 respondents, the sample for this study was randomly selected. data collected through a questionnaire. To draw conclusions and test the hypothesis used descriptive analysis, verification and multiple regression. The t, R and F tests were used. The results of this study found that (1) the labor productivity of PT. Chang Shin Indonesia is partly influenced by work motivation. (2) Labor productivity of employees of PT. Chang Shin Indonesia is partly influenced by labor discipline. (3) Discipline and work motivation affect the work productivity of employees of PT. Chang-Shin Indonesia at the same time. Keyword : Work Motivation, Work Discipline, Work Produktivity
Pengaruh Biaya Produksi Dan Volume Penjualan Terhadap Laba Bersih Pada Umkm Semprong Amoundy Karawang Firda Dwi Pujihati; Sihabudin Sihabudin; Robby Fauji
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.v7i3.7477

Abstract

The purpose of this study was to determine the effect of two independent variables (production costs and sales volume) on the dependent variable (profit). This research uses descriptive quantitative research with case study and field study methods. The data used is secondary data. The population in this study is the financial statements for 2022. The samples used in this study are monthly reports in the form of production costs, sales volume and net profit for 2022. The data analysis technique used in this study is the classical assumption test and multiple regression tests. The results of testing the hypothesis in this study indicate that production costs have a significant value of 0.000 <0.05. The t value of production costs is -6.257. The calculated t value is -6.257 <t table 1.78229. while Sales Volume has a calculated t value of 7,746 and t table of 1.78229 so that 7,746 > 1.78229 with a significance value of 0,000 <0.050,000. So it can be concluded that production costs have a significant negative effect on net income, sales volume has a significant positive effect on company profits. Production Costs and Sales Volume simultaneously have a significant effect on company profits at Semprong Amoundy UMKM in Karawang district with a Fcount of 34,362 > Ftable 4.256 and a significant 0.000 <0.05 value of the coefficient of determination (R-squared) = 0.884 which means Profit (Y) at Semprong UMKM Amoundy in Karawang district for 88.4% is influenced by Production Costs (X1) and Sales Volume (X2), while the remaining 11.6% The rest is influenced by other variables not examined. Keywords: production cost, sales volume, profit
Pengaruh Literasi Keuangan Dan Financial Technology Terhadap Inklusi Keuangan Pada Mahasiswa Angkatan 2019 Fakultas Ekonomi Dan Bisnis Universitas Buana Perjuangan Karawang Windi Putri; Wanta Wanta; Asep Darojatul Romli
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.v7i2.7495

Abstract

This study aims to determine the partial and simultaneous effect of financial literacy and financial technology on the financial inclusion of class 2019 students at the Faculty of Economics and Business, Buana Perjuangan University, Karawang. The method used in this study is a quantitative method. This research was conducted on class 2019 students from the Faculty of Economics and Business, Buana Perjuangan University, Karawang. The sample of this research is 86 respondents with the sampling technique using the slovin formula. The analytical model used in this study is path analysis with partial and simultaneous hypothesis testing. The results of this study indicate that financial literacy and financial technology show a positive correlation and there is a significant positive effect between each of the independent variables on the dependent variable. and there is a simultaneous influence on financial inclusion in class 2019 students of the Faculty of Economics and Business, Buana Perjuangan University, Karawang. Keywords : financial literacy, financial technology, financial inclusion
Pengaruh Budaya Kerja Dan Kompetensi Pegawai Terhadap Kualitas Pelayanan Publik Di Dinas Kependudukan Dan Pencatatan Sipil Kabupaten Karawang Fitri Herdina; Wanta Wanta; Asep Darojatul Romli
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.v7i3.7497

Abstract

This study aims to determine the effect of work culture and employee competence on the quality of public services at the Karawang district population and civil registration service. In addition, this study also aims to determine the most influential factors on the quality of public services. The method used in this study is a quantitative approach using the Partial Least Square-Structural Equation Model (PLS-SEM) statistical method. This research was conducted at the Department of Population and Civil Registration of Karawang Regency. The population of this study were the employees of the Karawang district population and civil registration office, totaling 60 people. Determination of the sample in this study using non probability sampling technique or saturated sample. Data collection used a questionnaire via google form and the analytical tool used was SmartPLS 4.0 software to test the proposed hypotheses. The results of the study show that work culture and employee competence have a positive and significant effect on the quality of public services. Keywords : Work Culture, Employee Competence, Quality Of Public Services
Analisis Kebutuhan Dalam Menggunakan Jasa Bank Emok Pada Masyarakat Desa Tanjung Kecamatan Banyusari Kabupaten Karawang Cindy Safiatun Nazihah; Dedi Mulyadi; Santi Pertiwi Hari Sandi
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.v7i3.7512

Abstract

The need that encourages the community to get money quickly makes the people of Tanjung Village make loans to the emok bank. The purpose of this research is to find out what needs affect the village community in using emok bank services for the people of Tanjung Village. This type of research is qualitative with a descriptive approach. Data collection techniques were obtained from interviews, field observations and documentation. The results of the study show that the most basic needs for people to borrow from Bank emok include primary and secondary needs where people need food, clothing and shelter as well as secondary needs such as needing home furnishings to support their businesses such as blenders, stoves and other necessities. Another reason that makes people borrow funds from emok banks is supporting needs such as education, health and business capital. Keywords: Needs, Society, Emok bank loans
Analisis Pendapatan UMKM Seblak Bandung Slowdown Sebelum Dan Sesudah Menggunakan Digital Payment Di Kabupaten Karawang Sri Mulyani; Aji Tuhagana; Dwi Epty Hidayaty
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.v7i3.7518

Abstract

This study aims to determine MSME income before and after using digital payments. This research was conducted using a qualitative descriptive approach with a triangulation analysis method. The data used in this study is primary data obtained directly from the owner of the Bandung Slowdown seblak business through observation, interviews and documentation. while for secondary data obtained from books, journals, literacy studies, websites and other media. Based on the results of the study, it was shown that the slowdown of MSME income before using digital payments often faced challenges in terms of transaction efficiency and customer accessibility, this became an obstacle in increasing MSME income. The income of MSMEs in Seblak Bandung has slowdown after using digital payments to experience an increase. Because many consumers are already using digital payments, digital payments also speed up the payment process and reduce queuing time. This transaction speed creates opportunities for increased transaction volume and purchase frequency, which directly contributes to higher revenue. By using digital payment instruments, the Seblak Bandung Slowdown MSMEs have succeeded in overcoming the problems of transaction efficiency and customer accessibility. A faster and more accurate payment process reduces queue barriers and provides a more comfortable shopping experience for consumers. This drives increased transaction frequency, creates customer loyalty, and generates recommendations. so that these MSMEs are able to optimize their business growth in a competitive market. Keywords: income, digital payment, MSMEs
Analisis Harga Pokok Produksi Dengan Metode Full Costing Terhadap Penetapan Harga Jual Pada Pabrik Kerupuk Malarat Di Kabupaten Karawang Dela Rosdiana; Neni Triana; Thomas Nadeak
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.v7i3.7519

Abstract

With the increasing growth conditions of food companies, it is important for companies to set appropriate prices to be able to compete with other companies. Therefore, the calculation of product prices must be done correctly and precisely to get maximum profit. Likewise by the malarat cracker factory in Karawang, which currently still uses estimates in determining the cost of goods produced. This study aims to attain an understanding of comprehensive production cost computation through the implementation of the full costing method. The data employed in this research emanates from corporate information acquired through data collection processes and document analysis. The employed method of data analysis is characterized as quantitative-descriptive. The outcomes of the study reveal the existence of disparities in the production cost estimates formulated by the company through the utilization of the full costing method. This circumstance arises due to the company's calculations failing to encompass the entirety of cost factors utilized within the company's operations. Keywords: Cost of goods produced, full costing method.

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