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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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Pelaksanaan Konsep Creating Shared Value (CSV) Dalam Program Kerjasama Himpunan Mahasiswa Manajemen Unair Dan PT POS Indonesia Muhammad Humam Akbar Ghifari
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.v7i3.7831

Abstract

Basically, all companies in Indonesia are required to carry out a Social and Environmental Responsibility program or what is usually called Corporate Social Responsibility. As time goes by, the concept of CSR has also developed into Creating Shared Value (CSV). In implementing this CSV program, the Airlangga University Master of Management Student Association collaborates with PT. Pos Indonesia held a CSV program as a social and environmental responsibility targeting children from orphanages in Surabaya. The results of the SROI analysis in this program produce a value of 65.18. This means that every 1 Rupiah invested or invested in the success of the collaboration program carried out by the Master of Management Student Association, Airlangga University and PT. Pos Indonesia is able to generate social returns on an investment of IDR 65.18. This means that the implementation of this program has very high returns and can provide great benefits and added value for the community and the surrounding environment.
Pengaruh NPM, CR, EPS, PER, DPS Terhadap Harga Saham Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Pasca Pandemi Covid-19 Annisa Nauli Sinaga; Kristina Wijaya; Amanda Parawansa; Mitha Christina Ginting
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.v7i2.7848

Abstract

Companies listed on the IDX are competing to attract investors to buy their shares. The purpose of this study is to examine the effect of NPM, CR, EPS, PER and DPS with a simulated and significant effect on Share Prices in Manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This study used quantitative research and sampling techniques using purposive sampling. The population in this study is 76 Consumer Goods Manufacturing Subsector. The sample of this study amounted to 14. The model is with multiple linear regression. The result is that NPM has no partial and significant effect on the Share Price of Manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. CR does not have a partial and significant effect on the Share Price of Manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. EPS has a partial and significant effect on the Share Price of Manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. PER has a partial and significant effect on the Share Price of Manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. DPS does not have a partial and significant effect on the Share Price of Manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. NPM, CR, EPS, PER and DPS have a simulated and significant effect on the Share Price of Manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. Keywords: NPM, CR, EPS, PER, DPS and Stock Price
Pengaruh Persepsi Usaha, Literasi Keuangan, Pengetahuan Akuntansi Dan Pengalaman Usaha Terhadap Perilaku Keuangan UMKM (Studi Kasus Di Glugur Kota Medan) Kevin Tjanriadi Harun; Arie Pratania Putri; Evelyn Evelyn; Alistraja Dison Silalahi
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.v7i2.7865

Abstract

Medan city as the capital of North Sumatra province is the largest city in the eastern region of Sumatra island. Micro, Small and medium enterprises, often called UMKM, are forms of business managed by a person or group of people with a certain amount of capital and set up a business with the aim of making a profit with the ability to develop flexible business processes. The approach in this study is a quantitative approach. In this study, researchers used quantitative descriptive research methods. Total population and sample of 63 business units. Data collection techniques are questionnaires, interviews and documentation. Data analysis techniques using E-view. The conclusion of this study is that the perception of business has a positive and significant effect on the financial behavior of UMKM, Financial Literacy, accounting knowledge and business experience do not affect the financial behavior of UMKM. Implementation of business perception, financial literacy, knowledge and business experience support can encourage high financial behavior. Keywords: Business Perception, Financial Literacy, Accounting Knowledge, Business Experience Financial Behavior
Analisis Determinan Kualitas Laporan Keuangan Pada Dinas Pekerjaan Umum Dan Penataan Ruang Pemerintah Provinsi Sumatera Utara Tengku Dewi Rahmadani; Debbi Chyntia Ovami
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.v7i2.7881

Abstract

The North Sumatra provincial government's public works and spatial planning department is a government agency which operates in the field of building, maintaining, checking and controlling roads in North Sumatra. This research aims to determine the influence of human resource competence, use of information technology and internal control systems on the quality of the financial reports of the public works department and spatial planning of the North Sumatra provincial government. This research uses a quantitative approach method with the type of data used in this research using primary data by distributing questionnaires to 36 respondents as a data collection tool, the data analysis used in this research uses multiple linear regression analysis, the population used in this research is staff of the finance department of the public works and spatial planning department of the North Sumatra provincial government. The results of the research show that human resource competence in the use of information technology and internal control systems has a positive and significant effect on the quality of financial reports. Keywords: HR Competency, Information Technology, Internal Control, Quality of Financial Reports.
Kualitas Laporan Keuangan : Berdasarkan Perspektif Sistem Pengendalian Internal Dan Kompetensi Sumber Daya Manusia Sri Arpaini; Debbi Chyntia Ovami
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.v7i3.7927

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sistem pengendalian internal dan kompetensi sumber daya manusia terhadap kualitas laopran keuangan pada badan keuangan dan aset daerah provinsi sumatera utara. Metode penelitian yang digunakan yaitu deskriftif kuantitatif dengan jenis data yang digunakan dalam penlitian ini yakni data primer dengan menyebarkan kuesioner dengan 33 responden sebagai alat pengumpulan data, analisis data penelitian ini menggunakan analisis regresi linier berganda, populasi yang digunakan dalam penelitian ini yaitu staf bagian keuangan Badan Keuangan dan Aset Daerah Provinsi Sumatera Utara. Hasil penelitian yang diperoleh yaitu sistem pengendalian internal berpengaruh positif terhadap kualitas laporan keuangan pada badan keuangan dan aset daerah provinsi sumatera utara, kompetensi sumber daya manusia berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pada badan keuangan dan aset daerah provinsi sumatera utara, sistem pengendalian internal dan kompetensi sumber daya menusia dan signifikan berpengaruh terhadap kualitas laporan keuangan pada badan keuangan dan aset daerah provinsi sumatera utara. Kata kunci: Sistem Pengendalian Internal, Kompetensi Sumer Daya Manusia, Kualitas Laporan Keuangan
Analisis Pengaruh Harga, Word Of Mouth Dan Kualitas Produk Terhadap Keputusan Pembelian Konsumen Pada Restoran Seafood Syurga Medan Denni Denni
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.v7i2.7942

Abstract

This research aims to find out the relationship of price variables, word of mouth and product quality to consumer purchasing decisions at Restaurant Seafood Syurga Medan. The purchase decision is a consideration made by the consumer before deciding to buy or consume a good or service in a certain place. In this study, it analyzes about the price, word of mouth and quality of the product that is supposed to affect consumer purchase decisions. The research uses descriptive analysis methods, classical assumption tests, double linear regression tests, partial tests (T-tests), simultaneous significance tests (F-testes) and determination coefficients (R2) with the help of Software Statistical Program of Social Science (SPSS) version 26 for Windows. The objects of the study are 90 people consumer. The results of the analysis show that simultaneously price, word of mouth and product quality influence consumer decisions on seafood dining house of Syurga city of Medan. Results of the determination coefficient testing showed the influence of price variables, Word of Mouth and quality of products on consumer purchasing decisions with an influence contribution of 53% and the remaining 47% are influenced by other variables outside the research such as promotional factors, customer service, appearance, road access and so on. Keywords : Price, Word Of Mouth, Product Quality, Purchasing Decisions
Pengaruh Soft Skill, Hard Skill Dan Motivasi Pada Kesiapan Kerja Mahasiswa Sebagai Generasi Z Dalam Menghadapi Era Digital Riyanti Maulidiyah; Hasan Ubaidillah
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.v7i3.7993

Abstract

The development of technology towards everything digital is currently increasingly rapid. The digital era causes humans to use it continuosly as a lifestyle and technology as the main intermediary. Hard skills are technical and academic skills that can be obtained from formal education such as school, college and training. Soft skills are skills and abilities that are born within in everyday life. Motivation for students in important. By having motivation, students will have the enthusiasm to carry out and achieve goals. Word readiness is a condition of maturity for students who want to enter the world of work after graduating from college without long training. This research aims to determine the result of the influence of soft skills, hard skill and motivation on student’s work readiness as generation Z in facing the digital era. The use of this method in research is a quantitative method with an influencing type of associative research, namely from three independent variables to one dependent variable. The source of data collection uses primary data obtained by distributing questionnaires to respondents via google form. Primary data management is carried out using soft skills, hard skills and motivation simulthaneously influence work readiness in the context that has been studied. Keywords: Soft Skills, Hard Skilsl, Motivation, Work Readiness
Analisis Kelayakan Bisnis Pengembangan Usaha Startup Heidi Siddiqa
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.v7i2.8021

Abstract

The rapid growth of the global startup ecosystem has created many opportunities and challenges. The purpose of this study is to analyze the business feasibility of startup business development. The research method used is a literature study or Library Research with a qualitative approach. The literature used is literature from research results or reviews presented in national and international scientific articles related to startups. The results showed that this analysis is a critical stage that helps startup founders to understand whether their business idea has the potential to succeed in a competitive business environment. By evaluating components such as market, financial, technical, management, and risk, business feasibility analysis provides a deep understanding of the potential and challenges that startups may face. Keywords: Business feasibility, Enterprise development, Startup
Keberlanjutan Blue Economy Melalui Kontribusi Industri Ikan Tangkap Dan Budidaya Ikan Terhadap Pertumbuhan Ekonomi Provinsi Jawa Timur Tri Lailatul Humairoh; Idfi Setyaningrum; Olivia Tanaya
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.v7i2.8029

Abstract

Indonesia is a maritime country that has two-thirds of its ocean area larger than its land area and has 17,500 islands along 108,000 km of coastline. Indonesia's oceans provide a source of economic income that can support economic activities every year. The Blue Economy is aligned to increasing marine economic activities without destroying the ecosystem and preserving marine resources in a sustainable manner. The research carried out was to analyze the influence of caught fish and fish cultivation on economic growth in East Java. Researchers use multiple linear regression analysis with the Ordinary Least Square (OLS) method and secondary data types in the form of numerical numbers which will be processed using Statistical Tests in Eviews software. The time series data used comes from the official BPS (Central Statistics Agency) website for 5 years. The results of the research show that captured fish production and fish cultivation have a significant and significant impact on economic growth in East Java. Fish Catching and Fish Cultivation will have an even greater impact if the East Java Government increases new innovations such as implementing the Blue Economy on every coast where Fish Catching and Fish Cultivation occurs in East Java.
Pengaruh Kompetensi, Audit Tenure Dan Independensi Auditor Terhadap Kualitas Audit Di Kantor Akuntan Publik Kota Palembang Chairani Adelina; Linggariama Linggariama; Rizki Sindy Manopo
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.v7i1.8032

Abstract

This research aims to determine the influence of competency, audit tenure, and independence on audit quality at Public Accounting Firms (KAP) in Palembang City. This research uses quantitative methods. The population for this research was all auditors in Palembang City and the sample was taken using a purposive sampling method of 32 auditors. The variables in this research are competence, audit tenure, independence and audit quality. Testing was carried out using classical and multiple linear assumption tests. The results of this research can be concluded that competence and independence have a significant positive effect on audit quality, while audit tenure has a negative effect on audit quality. Keywords: Competency, Audit Tenure, Independence, Audit Quality

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