http://journal.ipm2kpe.or.id/index.php/COSTING/issue/feed COSTING : Journal of Economic, Business and Accounting 2020-04-03T21:42:51+07:00 Ahmad Gawdy Prananosa ahmadgawdynano@yahoo.com Open Journal Systems <p>COSTING : Journal of Economic, Business and Accounting is published by IPM2KPE as an information and communication media for practitioners, researchers and academics who are interested in the field and development of Economics, Business, and Accounting .The journal is published annually 2 times every June and December. The Journal&nbsp; is published in two versions, online (e-ISSN 2597-5234) and print (p-ISSN 2597-5226)</p> http://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1029 Peningkatan Kepuasan dan Kinerja Karyawan melalui Manajemen Perencanaan Karir 2020-03-27T12:23:50+07:00 Zulfadli Hamzah zulfadlihamzah@gmail.com <p><em>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.</em></p> <p><strong><em>Keywords:</em></strong><em> Career Planning, Job Satisfaction and Employee Performance</em><em>.</em></p> 2020-03-26T12:40:32+07:00 ##submission.copyrightStatement## http://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1030 Analisa Kompetensi dalam Meningkatan Kepuasan Kerja dan Kinerja Karyawan 2020-03-30T11:41:36+07:00 Zulkifli Rusby zulkiflireviewer@gmail.com Astri Ayu Purwati astri.ayu@lecturer.pelitaindonesia.ac.id Muhammad Arif zulfadlihamzah@fis.uir.ac.id Zulfadli Hamzah zulfadlihamzah@fis.uir.ac.id <p><em>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.</em></p> <p><strong><em>Keywords:</em></strong><em> Competence, Job Satisfaction and Employee Performance.</em></p> 2020-03-30T11:18:58+07:00 ##submission.copyrightStatement## http://journal.ipm2kpe.or.id/index.php/COSTING/article/view/956 Implementasi Teknologi Informasi Berbasis Web di Badan Amil Zakat Nasional (BAZNAS) 2020-04-03T20:52:49+07:00 Nilda Susilawati nilda79@iainbengkulu.ac.id Andang Sunarto andang99@gmail.com <p><em>National Amil Zakat Agency </em><em>(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.</em> <em>The results showed a new 34% BAZNAS in Indonesia that has used the SIMBA application</em><em> 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.</em></p> <p><strong>Keywords:</strong><em> B</em><em>AZNAS</em><em>, Web-based Information System, Zakat</em></p> 2020-04-03T20:52:49+07:00 ##submission.copyrightStatement## http://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1065 Pengaruh Kompetensi Kerja, Disiplin Kerja dan Kepuasan Kerja terhadap Kinerja Karyawan PT Nasatech Sukses Abadi 2020-04-03T20:58:48+07:00 Angles William angleswilliams948@gmail.com Purnama Yanti Purba angleswilliams948@gmail.com Vina Prenita angleswilliams948@gmail.com Melinawaty Lumban Tobing angleswilliams948@gmail.com <p><em>Employees have a big role in fulfilling fluency in the field of organization. Organizations need human resources to develop their businesses. This study aims to examine and analyze the effect of competence, work discipline, and job satisfaction on employee performance at PT Nasatech Sukses Abadi Medan. The phenomenon of performance instability that can be seen from the achievement of the company's targets caused by lack of competence and employee work discipline and a decrease in employee job satisfaction is the background of this study. The research method used is a quantitative approach, the type of research is quantitative descriptive, and the nature of this study is descriptive explanatory. The data analysis method is multiple linear regression analysis. The sampling technique uses the saturation sampling method. The study sample was 83 employees. The results of this study prove the existence of a significant and positive influence on competence, work discipline, and job satisfaction have a positive and significant effect on employee performance at PT Nasatech Sukses Abadi Medan.</em></p> <p><strong><em>Keywords:</em></strong><em> Competence, Work Discipline, Job Satisfaction, Employee Performance</em></p> 2020-04-03T20:58:48+07:00 ##submission.copyrightStatement## http://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1071 Stres Kerja, Komunikasi dan Lingkungan Kerja terhadap Kinerja Karyawan PT Indo Prima Nusantara 2020-04-03T21:14:14+07:00 Cindy Cindy cindykwok32@gmail.com Purnama Yanti Purba cindykwok32@gmail.com Henry Christian Wijaya cindykwok32@gmail.com Tommy Anggara cindykwok32@gmail.com <p><em>The business of making goods, the business of repairing goods, to the electronic and electrical credit businesses are found all around us. This study aims to determine and analyze the effect of work stress, communication, and work environment on employee performance. The phenomenon of increased public demand for electronic and electrical goods, increased work stress, ineffective communication, and an uncomfortable working environment underlie this research. The research method used is a quantitative approach, the type of research is quantitative descriptive, and the nature of this study is descriptive explanatory. The data analysis method used is multiple linear regression analysis. The sampling technique uses the saturation sampling method. The sample in this study was 80 employees. The results showed work stress, communication, and work environment had a positive and significant effect on employee performance. This means that the lower the work stress, the better the communication and work environment will be able to improve employee performance.</em></p> <p><strong><em>Keywords:</em></strong><em> Job Stress, Communication, Work Environment, Employee Performance</em></p> 2020-04-03T21:14:14+07:00 ##submission.copyrightStatement## http://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1064 Analisis Profitabilitas, Ukuran Perusahaan, Struktur Aset, Likuiditas, dan Risiko Bisnis terhadap Struktur Modal Perusahaan Manufaktur di Indonesia 2020-04-03T21:42:51+07:00 Velda Lianto velda.lie@gmail.com Annisa Nauli Sinaga velda.lie@gmail.com Elvi Susanti velda.lie@gmail.com Christina Yaputra velda.lie@gmail.com Veronica Veronica velda.lie@gmail.com <p><em>Capital structure reflects the extent to which companies can manage existing capital to generate profits. The purpose of this research is to examine and analyze the influence of variables of profitability, firm size, asset structure, liquidity, and business risk on the capital structure in Manufacturing companies listed on the Indonesia Stock Exchange in the period of 2015 - 2018. The sampling technique uses purposive sampling by determining 3 criteria. From total of 155 companies, only 69 companies were sampled. The result of this research indicate that profitability has a positive and significant effect on capital structure, firm size has a positive and no significant effect on capital structure, asset structure has no effect and no significant on capital structure, liquidity and business risk have a negative and significant effect on capital structure in Manufacturing companies listed on the Indonesia Stock Exchange in the periode of 2015 -&nbsp; 2018.</em></p> <p><strong><em>Keywords</em></strong><em>: </em><em>Profitability, Firm Size, Asset Structure, Liquidity, Business Risk and Capital Structure</em></p> 2020-04-03T21:42:51+07:00 ##submission.copyrightStatement##