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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 Spesialisasi Auditor, Audit Tenure, Leverage dan Profitabilitas terhadap Manajemen laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Febianita Ayu Larassati; Hasim As'ari
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.v7i1.8067

Abstract

The purpose of testing this research is to find out whether Auditor Industry Specialization, Audit Tenure, Leverage and Profitability have an influence on the occurrence of Earnings Management in Food and Beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange during 2019 to 2021. Food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange which will be the focus of the population for this study and the data needed is obtained from their financial statements. Sampling was carried out using several criteria with the purposive sampling method for sample selection. Sample data obtained from 16 companies with a period of 2019 to 2021. SPSS version 26 is used for data analysis then continued with classical assumption testing then hypothesis testing with partial tests. This study found that auditor industry specialization, audit tenure, and leverage do not affect earnings management and profitability has a positive impact on earnings management.
Pengaruh Tingkat Pendidikan Dan Pengalaman Kerja Terhadap Kinerja Karyawan Departemen Bottom Spray Painting Pada PT Chang Shin Karawang Merry Rahmalia; Sungkono Sungkono; Maman Mulya Karnama
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.v7i3.8069

Abstract

The study aims to determine how the level of education, work experience and employee performance at PT Chang ShinKarawang, determine the influence of education level on employee performance and the influence of work experience on employee performance at PT Chang Shin Karawang. The method used is kuantitatif with a population of employees of PT Chang Shin department bottom spray painting which amounts to 50 people. A sample of 44 respondents was taken by the Slovin method. Analysis using PLS with the help of SmartPLS. The results showed that the level of education wasin the fairly high category, work experience was in the high category, and employee performance was in the fairly highcategory. The level of education has a positive and significant influence on employee performance at PT Chang Shin Karawang and work experience has a positive and significant influence on employee performance at PT Chang ShinKarawang Keywords: Education Level, Work Experience and Employee Performance
Analisis Pelatihan Kerja, Kepuasan Kerja Dan Kompensasi Terhadap Kinerja Personil Satuan Polisi Pamong Praja (POLPP) Kabupaten Padang Pariaman Lenny Hasan; Henny Sjafitri; Rosyiidah Mardhiyyah
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.v7i1.8101

Abstract

The purpose of this research is to determine and analyze the influence of job training, job satisfaction and compensation on the performance of Padang Pariaman Regency Civil Service Police Unit (Pol PP) personnel. The research method is descriptive quantitative. The population was 37 people. A sample of 37 people was taken using total sampling technique. Data analysis techniques are multiple linear regression, t test, F test and coefficient of determination. The results of multiple linear regression analysis are Y = 2.701 + 0.036 X1 + 0.301 X2 + 0.223 X3 + e. The results of the t test found that job training had no effect on the performance of Padang Pariaman Regency Civil Service Police Unit (Pol PP) Personnel and job satisfaction and compensation had a positive and significant effect on the performance of Padang Pariaman Regency Civil Service Police Unit (Pol PP) Personnel. The results of the F test found that job training, job satisfaction and compensation together had a positive and significant effect on the performance of Padang Pariaman Regency Civil Service Police Unit (Pol PP) personnel. The results of the coefficient of determination test found that the variable ability of job training (X1), job satisfaction (X2) and compensation (X3) explained the personnel performance variable (Y) by 65.9% and the remaining 34.1% was explained by other variables not discussed in the this research. Keywords: Job Training, Job Satisfaction, Compensation, Personnel Performance.
Pengaruh Risiko Kredit Dan Risiko Operasional Terhadap Kinerja Keuangan Pada PT. Bank Papua Kantor Cabang Utama (KCU) Manokwari Devi Kurniasti; Martinus Budiantara
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.v7i1.8117

Abstract

This study aims to determine the financial performance of PT. Bank Papua Kantor Cabang Utama (KCU) Manokwariwhich is affected by Credit Risk and Operational Risk. This study used a quantitative approach with data collection usingsecondary data. The type of data used in this study used panel data. The population in this study is the financialstatements of PT. Bank Papua KCU Manokwari. The sampling technique used is purposive sampling. The data analysis technique used in this study uses descriptive statistical analysis and classical assumption test analysis to examine the effect of more than one independent variable on the dependent variable. Credit Risk (NPL) has an effect and is significant on financial performance (ROA), Operational Risk (BOPO) has an effect and is significant on financial performance and Credit Risk and operational risk Credit Risk and Operational Risk have a significant effect simultaneously on financialperformance. Keywords : Credit Risk, Operational Risk, Financial Performance, NPL,BOPO,ROA
Pengaruh Profitabilitas, Ukuran Perusahaan Dan Umur Perusahaan Terhadap Audit Delay (Studi Perusahaan Property Dan Real Estate Yang Terdaftar Di BEI Tahun 2019-2021) Shintike Indriyani Lahundo; Martinus Budiantara
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.v7i1.8118

Abstract

This study investigates the audit delay phenomenon, where the process of examining financial statements by auditors is delayed in submitting audit results. Audit delay has the potential to be a serious concern in the business and financial context because it can interfere with the decision-making process and create uncertainty among investors, creditors, and other stakeholders. this phenomenon often occurs in various industrial sectors, thus driving researchers to examine the factors that have an impact on audit delay, including profitability, company size, and company age. This study focuses on property and real estate companies listed on the Indonesia Stock Exchange during 2019-2021. The multiple linear regression analysis method is used to identify the relationship between the independent and dependent variables. The research sample was selected through purposive sampling technique. The findings of this study confirm that profitability and company age can affect audit delay, while company size has no effect on audit delay. Keywords: Profitability, Company Size, Company Age, Audit delay
Pengaruh Pertimbangan Pasar Kerja, Personalitas Dan Lingkungan Kerja Terhadap Minat Mahasiswa Akuntansi Berkarir Menjadi Akuntan Pemerintah Muhammad Khodry Rusadi; Ika Wulandari
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.v7i1.8119

Abstract

The research aims to explore the extent of the influence of job market considerations, personality and work environment on accounting students' interest in pursuing a career as a government accountant. The phenomenon of problems regarding a career as a government accountant is very suitable to be studied in more depth, the public and state sector guidance regarding accountants which is increasingly needed certainly recommends campuses to open accounting study programs in Indonesia, as well as emphasizing campuses that already have accounting study programs so that raising standards, such as increasing accreditation, is aimed at producing competent accounting graduates. This research uses and exemplifies a particular branch of quantitative research; This branch is an investigation method that is preferred by many researchers, especially research in the field of accounting science. The accounting study program at Mercu Buana University, Yogyakarta, is the focus of this investigation. For this research, researchers selected a portion of the population studying accounting at Mercu Buana University, Yogyakarta, namely students from the class of 2020. This research utilized the help of SPSS Statistics Version 25 in managing the data. The results found in this research are that considerations of the job market and work environment influence students' interest in pursuing a career as a government accountant, while personality has no influence on students' interest in pursuing a career as a government accountant. Keywords: Job Market Considerations, Personality and Work Environment
Pengaruh Literasi Keuangan, Sikap Keuangan, Perilaku Keuangan Terhadap Kinerja UMKM Kota Bengkulu Adristi Aprila Utami; Abdullah Abdullah
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.v7i3.8120

Abstract

The purpose of this research is to evaluate how financial literacy, financial attitudes, and financial behavior impact the performance of micro, small, and medium enterprises (MSMEs) in the city of Bengkulu. This study involved 100 MSMEs selected using the Slovin method, and data were collected directly by the researcher through the completion of questionnaires by respondents. The results of the t-test indicate that financial literacy has a significant impact on the performance of MSMEs in the city of Bengkulu, while financial attitudes and behavior do not have a significant impact on the performance of MSMEs. This research can assist the research subjects in addressing and overcoming issues in business management and optimizing business performance. Keywords: Financial literacy, Financial attitude, Financial behavior
Pengaruh Diversitas dan Inklusi Terhadap Kinerja Organisasi Vera Herlina Mustari; Sari Zulfiana Hasan; Moh. Muklis Sulaeman; Fatimah Malini Lubis; Agus Suyatno
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.v7i2.8127

Abstract

The influence of diversity and inclusion in the context of organizations has become a major focus in the modern business world. The growing complexity of the global business environment and the demands of diverse markets require organizations to better understand, value, and leverage employee diversity. The aim is to analyze the Analysis of the Effect of Diversity and Inclusion on Organizational Performance. The research method used is a literature study or Library Research with a qualitative approach. Based on the problems, objectives, research results and discussion, the following conclusions can be drawn. The management of deversity and inclusion has the view that the differences that exist in individuals are very valuable resources and need to be put to good use. Keywords: Diversity, Inclusion, Orhanization Performance
Analisis Social Return On Investment (SROI) Pada Program Entrepreneurship Workshop Arman Arman; Tri Siwi Agustina
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.v7i3.8134

Abstract

Social Return on Investment (SROI) is a technique to measure the impact/benefit of a project or program. This study aims to analyze the impact of social investment from the implementation of the program, Entrepreneurship Workshop "Glinds Act - Global Minds, Local Impact: Transforming Education & Entrepreneurs". In this research, the type of data used is primary data. The analysis procedure used is the SROI analysis method using a stakeholder-focused approach, viewed from three aspects: economic, social, and environmental. The results showed that every Rp1 (one rupiah) invested in the Entrepreneurship Workshop "Glinds Act - Global Minds, Local Impact: Transforming Education & Entrepreneurs" will generate a social return of Rp. 38, 52 (thirty - eight point fifty - two rupiah). This ratio is quite high and promises a high return as well. Keywords: Social Return on Investment, CSV
Pengaruh Akuntabilitas, Transparansi, Pengetahuan Dan Religiusitas Pada Minat Pelaku Umkm Dalam Membayar Zakat Melalui Badan Amil Zakat Kota Bengkulu Ramah Della Putri; Abdullah Abdullah
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.v7i3.8135

Abstract

This study aims to determine accountability, transparency, knowledge and religiosity on the interest of Micro, Small and Medium Enterprises to pay zakat through BAZNAS Bengkulu City. The population in this study are Micro, Small and Medium Enterprises who live in Bengkulu City, data collection is done through distributing questionnaires with a sample size of 100 respondents using the slovin formula with predetermined criteria.This research method uses quantitative methods, the data is analyzed using validity, reliability, classical assumptions, multiple linear regression analysis, hypothesis testing and the coefficient of determination (using SPSS 26. The results of this study indicate accountability, and transparency have a positive effect on the interest of MSME actors to pay zakat through BAZNAS Bengkulu City while knowledge and religiosity have no effect on the interest of MSME actors to pay zakat through BAZNAS Bengkulu City. In practical terms, the findings of this study are expected to be useful for BAZNAS Bengkulu City to be taken into consideration as a basis for decision making for BAZNAS Bengkulu City in maximizing zakat revenue from MSME players. Keywords: Accountability, Transparency, Knowledge, Religiosity, Interest, Zakat

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