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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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Evaluasi Penetapan Tarif Air Minum Pada Blud Air Minum Kota Cimahi Yuyun Kurniawati; Khariidatul Bahiyyah
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.v7i1.8242

Abstract

Clean water is one of the necessities of life. Almost all human activities require clean water, from drinking, bathing, cooking, washing and other activities. In Indonesia, Regional Drinking Water Companies (PDAMs) are responsible for community drinking water services. The Cimahi City Government organized drinking water services for the community by providing UPTD Air Minum in 2014 and became BLUD Air Minum in 2020 to gain more flexibility in managing the economy. BLUD Cimahi City's revenue comes from water sales, so it is expected that the fixed tariff will get optimal revenue while being able to cover company expenses. One of the principles of water tariff setting is full cost coverage, i.e. that all company costs can be covered by tariff revenues. Therefore, to achieve this principle, a Break Even Point calculation is conducted, i.e. where the total revenue from the sales volume is equal to the total costs. Through this research, it can be determined whether the drinking water tariff of BLUD Air Minum Cimahi City can cover all company costs. The research used is a qualitative and descriptive approach. Information was obtained through interviews and documentation. The results of this study indicate that BLUD Air Minum is appropriate in setting the Drinking Water tariff, because at the beginning of the fourth quarter or October, the Drinking Water tariff revenue has reached the break-even point.Keywords: Tariff, Cost, Break Even Point Keywords: Tariff, Cost, Break Even Point
Penerapan Metode Activity-Based Costing (ABC) dalam Mengukur Biaya Produksi dan Meningkatkan Efisiensi Operasional Lucky Mahesa Yahya; Helda Marlin Ala; Loso Judijanto; Irma Hakim; Asdi Asdi
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.v7i2.8246

Abstract

The ABC method emerged as a response to the weaknesses of traditional methods, such as the production volume-based costing method. The purpose of this study was to analyze the Application of the Activity-Based Costing (ABC) Method in Measuring Production Costs and Improving Operational Efficiency. 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 that are related to accounting. All articles used are sourced from the electronic literacy data search engine Mendeley and Google scholar. Based on the literature review of several articles on the results and discussion, the conclusions that can be drawn are: The application of the Activity-Based Costing (ABC) method has a significant impact on measuring production costs and increasing the company's operational efficiency. Keywords: Activity-Based Costing; Production Cost; Operational Efficiency
Interdependensi Alutsista Pertahanan Indonesia (Studi Pada Join Production Medium Tank Antara PT. Pindad Dan Fnss Turki) Muhammad Arsy Ash Shiddiqy; Syahrul Akmal Latif; Andriyus Andriyus; Dani Kurniawansyah
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.v7i2.8247

Abstract

Tulisan ini bertujuan untuk menjelaskan tentang saling ketergantungan Alutsista pertahanan antara Indonesia dan Turky. Proses globalisasi dewasa ini membawa dampak kepada interdependensi antar-negara dalam berbagai bidang, termasuk dalam bidang Industri Pertahanan. Sebuah negara dapat memberikan mekanisme transfer teknologi kepada negara lain dalam tataran teknis yakni untuk melakukan efisiensi produksi, maupun dalam tataran politis yaitu untuk mempererat hubungan dengan negara tersebut. Bagi Indonesia, mekanisme transfer teknologi ini dapat menjadi peluang untuk membangun sistem pertahanan ditengah pesatnya perkembangan teknologi pertahanan saat ini, PT. Pindad dan FNSS Turky sudah menyepakati kerja sama joint production medium battle tank yang dikenal dengan Kaplan tank di Turky dan Tank Harimau di Indonesia. Kerja sama ini adalah salah satu contoh nyata dari interdependensi di bidang pertahanan, Simbiosis Mutualisme adalah hal yang harus terpenuhi dalam skema interdependensi, bukan berarti bergantung tapi saling ketergantungan dan saling mendapat keuntungan. Metode Penelitian pada tulisan ini adalah pendekatan kualitatif, konsep teori yang digunakan adalah teori kepentingan nasional dan konsep Industri Pertahanan. Hasil dari penelitian ini menunjukkan bahwa setiap negara baik secara teknis maupun politis selalu saling ketergantungan dalam memenuhi kebutuhan pertahanannya termasuk Indonesia dan Turky. Berdasarkan interdependensi tersebut kedua negara sepakat melakukan kerja sama pertahanan melalui PT. Pindad Indonesia dan FNSS Turky untuk melakukan joint production Medium Battle Tank. Kata kunci: Interdependensi, Medium Tank, PT. Pindad Indonesia, FNSS Turky
Pengaruh Struktur Modal, Harga Komoditas, Dan Harga Saham Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Perkebunan Kelapa Sawit Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022) Bachtiar Asikin; Wedi Rusmawan Kusumah; Sendi Gusnandar Arnan
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.v7i1.8248

Abstract

This study aims to analyze the Effect of Capital Structure, Commodity Prices, and Stock Prices on Company Financial Performance (Empirical Study on Palm Oil Plantation Companies Listed on the Indonesia Stock Exchange for the Period 2018-2022). This study uses a quantitative descriptive approach using secondary data obtained from the company's published financial statements. The research population was conducted at oil palm plantation companies listed on the Indonesia Stock Exchange for the period 2018-2022. Based on purposive sampling, a sample of 6 companies was obtained. The results showed that capital structure and commodity prices affect the company's financial performance. While stock prices have no effect on the financial performance of oil palm plantation companies. This study provides further understanding of the factors that can affect the financial performance of oil palm plantation companies in Indonesia. The results of this study can be used as a reference for companies in making decisions related to capital structure, commodity prices, and stock prices. Keywords: Capital Structure, Commodity Price, Stock Price, Corporate Financial Performance
Perkembangan Lifestyle Dan Sosial Media Marketing Terhadap Keputusan Pembelian Brand Erigo Dwi Mega Aprilia; Herlinda Maya Kumala Sari; Rita Ambarwati Sukmono
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.v7i2.8250

Abstract

This research was conducted to determine the influence of lifestyle, brand awareness, and social media marketing on Le Minerale purchasing decisions. The main problem in this research is that the Top Brand Index value of the Erigo brand is ranked third, with many competitors. This research uses a quantitative method, descriptive research type and uses a random sampling method with a sample size of 96 respondents. This research uses data collection techniques using questionnaires. The data analysis technique used in this research is multiple linear regression analysis using SPSS statistical tools. Based on the results of research and discussions that have been carried out and described, it can be concluded that lifestyle, brand awareness and social media marketing influence the decision to purchase Erigo Lbrnd. Keywords: Lifestyle, Awaneres Brand, Social Media Marketing, Purchasing Decisions, Erigo Brand
Pengaruh People, Persepsi Harga Dan Physical Evidence Terhadap Keputusan Pembelian Mixue Prigen Nur Ainun Jariyah; Herlinda Maya Kumala Sari; Rita Ambarwati Sukmono
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.v7i2.8251

Abstract

This research is a type of quantitative research. Collecting primary research data was carried out through a questionnaire which was filled out online using Google From and distributed with a questionnaire link via various social media. The sampling technique uses a non-probability method. The sampling technique used is non-probability, using the accidental sampling method. To measure the number of samples, considering that the population in the study is not known with certainty, the Cochran Formula is used. In calculations using the Cochran formula, the result was 96.04, so the minimum sample size was 96 samples from consumers who had purchased Mixue Prigen. The analytical tools used in this research are multiple linear regression analysis, classical assumption test, t test, R test, R2 test using the SPSS version 22 application program. The results of this research prove that People have a significant influence on purchasing decisions. Price perception has a significant influence on purchasing decisions. Physical Evidence has a significant influence on purchasing decisions. Promotions have a significant effect on purchasing decisions. Keywords: People, Price Perception, Physical Evidence on Purchasing Decisions
Corruption, Growth, and FDI Spillovers: Evidence from Emerging Market Economies Firsty Ramadhona Amalia Lubis; Amir Hidayatulloh; Nurul Azizah Az Zakiyyah
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.v7i3.8262

Abstract

Countries with substantial increases in economic growth and similar characteristics to developed countries are usually referred to as emerging markets. The problem faced by emerging market countries is the need for more capital investment into the country so that domestic savings are added through efforts to find buy and imports. This study looks at the effect of economic growth, trade openness, control of corruption, and regulatory quality on FDI, specifically in developing countries. The analysis method used the Generalised Method of Moments panel. The data used from 2014-2021 with the analysis areas of Indonesia, Malaysia, the Philippines and Thailand. The results showed that the economic growth variable had a positive and significant effect on FDI, the trade openness variable had a negative and significant effect on FDI, the control of cor-ruption variable had a negative and significant effect on FDI, and the regulatory quality variable had a positive and significant effect on FDI in ASEAN emerging market countries. Keywords: Growth, Trade openness, Control of corruption, and Regulatory quality
Determinan Ekspor Komoditas Karet Indonesia Ke Amerika Serikat Periode 1990-2022 Rifki Khoirudin; Moch Izzal Azizi
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.v7i3.8275

Abstract

Indonesia's rubber exports have always been dominated by the United States as the largest exporting country throughout the year. Recently, rubber exports to the United States have decreased along with the decline in rubber production in Indonesia. The purpose of the study was to analyze the influence of Indonesian rubber production variables, Indonesian rubber land area, Indonesian rupiah exchange rate against the United States dollar, Indonesian inflation rate, United States GDP on Indonesian rubber export variables to the United States. The type of data used is secondary data with time series data for the period 1990-2022. The analytical tool used in this study uses the Error Correction Model (ECM). The results of this study in the long-term and short-term relationship simultaneously showed that the rubber production variable, the variable area of Indonesian rubber land, the Indonesian rupiah exchange rate against the United States dollar, the Indonesian inflation rate, and the United States GDP had a significant effect on Indonesian rubber exports to the United States. Partially in the long term and short term relationship shows that the variable production of Indonesian rubber has a positive and significant effect on Indonesian rubber exports to the United States, while the variable area of Indonesian rubber land, the Indonesian rupiah exchange rate against the United States dollar, the Indonesian inflation rate, and the United States GDP is not significant to Indonesian rubber exports to the United States. Keywords: Export, Production, Land Area, Exchange Rate, Inflation, GDP.
Pengaruh Pengetahuan Wajib Pajak, Sanksi Denda, Kualitas Pelayanan Dan Sosialisasi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kota Semarang Fhadha Dhea Ananda Putri; Maryono Maryono
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.v7i3.8278

Abstract

This research aims to analyze the influence of taxpayer knowledge, fines, service quality, and tax socialization on motor vehicle taxpayer compliance in Semarang City. This research uses a survey method by distributing questionnaires to motorized vehicle owners who are registered as taxpayers in Semarang City. This research consisted of 100 respondents using the Accidental Sampling technique and analyzed using multiple linear regression analysis. The research results show that taxpayer knowledge, fines, service quality, and tax socialization have a positive and significant effect on motor vehicle taxpayer compliance in Semarang City. Keywords: Taxpayer Compliance, Tax Knowledge, Fines, Service Quality, and Tax Socialization.
The Influence Of Good Corporate Governance On Product And Service Disclosure Of Islamic Banks With Corporate Social Responsibility Disclosure As A Moderating Variable Ezy Tri Agustina; Lismawati Lismawati
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.v7i3.8279

Abstract

This research aims to examine the effect of Corporate Social Responsibility (CSR) disclosure as a moderating variable for Corporate Governance (GCG) using indicators of institutional ownership, size of the board of directors and sharia supervisory board on product and service disclosure as proxied by the ISR Index. The sample used in this research is Sharia Banks in Indonesia for the period 2018-2022. The type of research carried out in this study is quantitative research, where the sampling method uses a purposive sampling method. By referring to the established criteria, 10 Islamic banks were selected as research samples, and 50 observation data were obtained. The analysis method used is inner model and hypothesis testing using the WarpPLS 8.0 program. The research results show that Institutional Ownership has a positive and significant effect on Product and Service Disclosure, the size of the board of directors and sharia supervisory board has a negative and significant effect on Product and Service Disclosure. Meanwhile, CSR disclosure as a moderating variable is able to moderate the relationship between these three variables on Product and Service Disclosure. Keywords : Good Corporate Governance, Product and Service Disclosure, Revealing Corporate Social Responsibility

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