http://journal.ipm2kpe.or.id/index.php/COSTING/issue/feed Journal of Economic, Bussines and Accounting (COSTING) 2019-05-18T12:52:38+07:00 Ahmad Gawdy Prananosa ahmadgawdynano@yahoo.com Open Journal Systems <p>The Journal of Economic, Business and Accounting (COSTING) 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 of Economy, Business and Accounting (COSTING) is published annually 2 times every June and December. Journal of Economic, Business and Accounting (COSTING) 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/360 Implementasi Metode Maqashid Syariah Imam Al Syathibi pada Praktik Perbankan Syariah di Indonesia 2019-04-03T13:06:23+07:00 Lasri Nijal lasrinijal@gmail.com <p><em>Only with the Maqashid Syari'ah approach that Islamic banking and financial products can develop well and can respond to the progress of business that continues to change rapidly. Imam Al-Syatibi was dubbed the father of Maqashid Sharia because of the results of his work which had systematized Maqashid al-Shari'ah into a new methodology that produced ijtihady jurisprudence or Maqashidy fiqh. In the context of Sharia business practices, the achievement of Maqashids Shariah can be measured through the achievement of goals in the form of individual education or knowledge, creation of justice and achievement of public interests. Sharia banks must ensure fair transactions in all business activities, including products, prices and the time period in the contract and its conditions. Islamic banks must also ensure that all business ventures that are free from negative elements can cause injustice, such as usury (including interest), fraud, corruption, etc.</em></p> <p><strong><em>Keywords:</em></strong><em> Maqashid, Al Syathibi, Islamic Banking</em></p> 2019-02-03T00:00:00+07:00 ##submission.copyrightStatement## http://journal.ipm2kpe.or.id/index.php/COSTING/article/view/547 Analisis Kompetensi terhadap Kinerja Pegawai Universitas 2019-04-03T12:59:33+07:00 Hafidzah Nurjannah hafidzahnurjannah@eco.uir.ac.id <p><em>Performance in carrying out its functions does not stand alone, but is related to work ability and motivation. This study aims to determine how the influence of competencies (knowledge, skills, self-concept and value, and personal characteristics) on the performance of employees of the Islamic University of Riau. The population used in this study were all employees of the Islamic University of Riau, amounting to 130 people, while the sample method used in this study was the census method. After distributing questionnaires to 130 respondents but the questionnaire returned only 60 copies so that the sample in this study were 60 respondents. The results of this study indicate that the t test, namely knowledge, skills, self-concept and value, and personal characteristics have a positive and significant effect partially on the performance of UIR employees. The results of the analysis through the F test show that Knowledge, Skills, Self-concept and value, and Personal Characteristics have a positive and significant effect on the performance of UIR employees.</em></p> <p><strong><em>Keywords:</em></strong><em> Knowledge, Skills, Self-concept and Value, Personal Characteristics, Employee Performance</em></p> 2019-04-03T12:19:12+07:00 ##submission.copyrightStatement## http://journal.ipm2kpe.or.id/index.php/COSTING/article/view/562 Analisis Faktor-Faktor yang Mempengaruhi Minat Pemanfaatan Teknologi Informasi bagi Auditor 2019-04-03T12:58:21+07:00 Dian Puji Puspita Sari dianpuji@umri.ac.id Arief Rahman dianpuji@umri.ac.id <p><em>The era of modernization nowadays, humans are very dependent on technology. This makes technology become a basic need for everyone. This study aims to analyze the factors that influence the interest in using information technology for auditors in Yogyakarta. Independent variables used include performance expectations, business expectations, social factors, conditions that facilitate and suitability of tasks. Respondents in this study were auditors who used IT in their work. The number of respondents was 106 respondents. The data analysis method used is structural Equation Model (SEM) using Partial Least Square (PLS) software. The results of this study state that performance expectations, business expectations, social factors, facilitating conditions and suitability of tasks have a positive effect on the interest in using information technology for auditors in Yogyakarta.</em></p> <p><strong><em>Keywords</em></strong><em>: Interest, Information Technology, Auditor</em></p> 2019-04-03T12:55:15+07:00 ##submission.copyrightStatement## http://journal.ipm2kpe.or.id/index.php/COSTING/article/view/563 Penilaian Penerapan Corporate Governance Menggunakan Model Peratingan CGCG UGM 2019-04-03T15:58:10+07:00 Mentari Dwi Aristi mentaridwi@umri.ac.id Supriyadi Supriyadi mentaridwi@umri.ac.id <p><em>The existence of regulations that require the application of GCG and the many benefits that the company has obtained has a good effect. This study aims to assess the quality of corporate governance implementation at PT Bumi Siak Pusako (PT BSP) using CGCG UGM rating model. The CGCG UGM rating model consists of 497 questions which are based on four basic constructs, namely transparency, accountability, responsibility, and fairness. This research uses a research method with a case study approach. Data were collected using questionnaires from the CGCG UGM rating model, interviews, and documentation. The analytical technique used is the analysis technique of CGCG UGM rating model that is divided into 3 stages, namely the determination of scores, calculations of scores, and rating categories. The result of the assessment of corporate governance implementation at PT BSP using CGCG UGM rating model shows that PT BSP is ranked A ++ with a total score of 3748 from a maximum value of 4155, or 90%. The A ++ is second rank in the 16 ranks provided by CGCG UGM, it shows that PT BSP has not been optimal in implementing corporate governance in terms of adopting, implementing, and developing voluntary regulations.</em></p> <p><strong><em>Keyword</em></strong><em>: Corporate Governance, Peratingan Model, CGCG UGM</em></p> 2019-04-03T13:13:04+07:00 ##submission.copyrightStatement## http://journal.ipm2kpe.or.id/index.php/COSTING/article/view/579 Analisis Faktor yang Mempengaruhi Turnover Intention di Panca Sumber Diesel Group Pekanbaru 2019-04-03T19:58:41+07:00 Zulfadli Hamzah zulfadlihamzah@gmail.com <p><em>Managing a company is not something that is easy, there are many obstacles that might be faced in creating a quality and competent company, especially managing people within the company. This study aims to determine the effect of leadership and motivation on turnover intention at the Panca Source Diesel Group. Analysis was carried out on 32 respondents, this study was taken by census method and data was collected through questionnaires. The data analysis technique used is multiple linear regression through T test statistics and test models (F and Coefficient of reflection). The results showed that the overall leadership and motivation variables partially or simultaneously had an effect on turnover intention.</em></p> <p><strong><em>Keywords: </em></strong><em>Leadership, Motivation, Turnover Intention </em></p> 2019-04-03T19:58:41+07:00 ##submission.copyrightStatement## http://journal.ipm2kpe.or.id/index.php/COSTING/article/view/566 Pengaruh Kualitas Pelayanan Terhadap Kepuasan Nasabah pada PT. BCA Finance Cabang Bukit Tinggi 2019-04-03T20:04:47+07:00 Dasep Suryanto dasep.suryanto@gmail.com <p><em>Banking business is a service business that is based on the principle of trust so that the quality of service issues is a very decisive factor in the success of businesses managed by the company. The purpose of this study was to determine the effect of service quality on customer satisfaction at PT. BCA Finance Bukittinggi Branch. The sample was taken by researchers as many as 150 respondents who were customers of PT. BCA Finance Bukittinggi Branch, the analysis technique used in the study used Regression analysis. The results of this study indicate that: 1) Service Quality with dimensions of Physical Evidence, Reliability, Responsive Capability, Assurance and Empathy has a positive and significant influence on customer satisfaction. From the results of this study, it was suggested to the management of PT. BCA Finance Bukittinggi Branch to conduct periodic evaluations and research to improve service quality, especially in terms of Physical Evidence and Responsiveness to provide training in direct contact with customers, so as to minimize customer complaints and increase customer satisfaction.</em><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> Service Quality, Customer Satisfaction</em></p> 2019-04-03T20:04:47+07:00 ##submission.copyrightStatement## http://journal.ipm2kpe.or.id/index.php/COSTING/article/view/554 Kredibilitas dan Kekuatan Selebgram dalam Meningkatkan Minat Beli pada Toko Online di Instagram 2019-04-14T13:01:10+07:00 Muhamad Alvi Irpansyah irpanalvi24@gmail.com Asep M Ramdan irpanalvi24@gmail.com R. Deni Muhammad Danial irpanalvi24@gmail.com <p><em>One of the strategy that can be use in increasing consumer buying interest is by increasing the attractiveness of advertisements on Instagram, one of them is the endorsement strategy. The </em><em>study aims to determine about the selebgram credibility and power to increase purchase intention on online store in instagram, as well as to see how much the influence of credibility and power of selebgram to purchase intention partially or simultaneously. The method use in this research is descriptive verificative and quantitative approaches with multiple linear regression as a data analysis technique. </em><em>Research result obtained show that credibility, power and purchase intentions of online store on instagram in the good category.&nbsp; The magnitude of the effect of credibility and power on purchases intention on instagram by Rachel Vennya after testing simultaneously and partially have a positif and significant influence. It’s amounted to 51,2%, while the remaining 48,8% are influenced by other variables not examined in this research.</em></p> <p><strong><em>Keywords</em></strong><em>: Credibility, Power, Selebgram, Celebrity Endorsement, Purchase Intention</em></p> 2019-04-14T13:01:10+07:00 ##submission.copyrightStatement## http://journal.ipm2kpe.or.id/index.php/COSTING/article/view/565 Analisis Pengaruh Sosialisasi Pajak, Sanksi Pajak dan Kepatuhan Wajib Pajak terhadap Penerimaan Pajak pada Kantor Pelayanan Pajak Madya Medan 2019-04-20T12:23:58+07:00 Benny Rojeston Marnaek Nainggolan benny.bppk@gmail.com Sakaria Jonathan Putra Pinem benny.bppk@gmail.com <p>Tax revenue is the largest revenue in the State Budget (APBN) in the last decade. This study aims to determine the effect of Service Quality, Knowledge of Taxes, Tax Examination, Tax Counseling and Tax Sanctions on Taxpayer Compliance at Medan Middle Tax Office. This study applies certain criteria in determining samples which are often referred to as Saturated Samples. This study obtained a sample of 122 questionnaires, 30 were used for validity test and 92 for classic assumption test using SPSS test equipment. The data analysis used is multiple linear analysis and hypothesis testing. The results of the analysis obtained are Tax Dissemination and Compliance does not affect the Tax Revenue. Tax Sanctions have an influence on Tax Receipts.</p> <p><strong><em>Keywords: </em></strong><em>Socialization, Tax Sanctions, Taxpayer Compliance, Tax Revenue</em></p> 2019-04-20T12:23:58+07:00 ##submission.copyrightStatement## http://journal.ipm2kpe.or.id/index.php/COSTING/article/view/557 Pengaruh Kualitas Sumber Daya Manusia dan Karakteristik Usaha terhadap Kualitas Laporan Keuangan UKM Kabupaten Lumajang 2019-05-03T16:12:23+07:00 Nur Fadilah fadilahnur0841@gmail.com <p><em>Small businesses are the backbone of the Indonesian economy. This research was conducted on Lumajang MSMEs. This study aims to determine the effect of four variables namely leadership education level (X1), accounting knowledge (X2), business size (X3) and length of business (X4) on the quality of financial statements. In this study data was collected by means of observations, interviews and questionnaires on </em><em>86</em><em> respondents, namely Lumajang MSME actors with purposive sampling technique, which aims to determine respondents' perceptions of each variable. The analysis used includes test data instruments (validity test, and reliability test), multiple linear regression analysis, classical assumption test (normality test, multicollinearity test, heteroscedasticity test), and hypothesis testing (F test, t test, coefficient of determination). From the results of the analysis using regression, it can be seen that the leadership education variable (X1), accounting knowledge (X2), business size (X3) and length of business (X4), all have a positive effect on the quality of financial statements. </em></p> <p><strong><em>Keywords </em></strong><em>: </em><em>Human Resource Quality, Business Characteristics, Financial Reports</em></p> <p>&nbsp;</p> 2019-05-03T16:12:23+07:00 ##submission.copyrightStatement## http://journal.ipm2kpe.or.id/index.php/COSTING/article/view/548 Evaluasi terhadap Sistem Pengendalian Intern pada Proses Pemberian Kredit Mikro Koperasi Simpan Pinjam (KSP) Artha Makmur Cabang Sumberjati 2019-05-03T16:49:55+07:00 Jauharatul Maknun j.maknun23@gmail.com <p><em>Cooperative is a joint business entity engaged in the economy, consisting of those who berekotakan weak voluntarily joined and the equality of rights, is obliged to undertake a business that aims to meet the needs - the integrity of its members.</em> <em>Cooperative Artha Makmur is a keuhangan institution that collects funds from the community in the form of savings and menyerhkannya back in the form of credit. In the implementation of the provision of microcredit, the risk of credit congestion is a problem that is often faced by co-operatives and negatively affect the cooperative one of them inhibit the rate of credit turnover and disrupt the performance of management. Bad credit itself occurs due to too lax lending and internal control system is also still not in accordance with the theory and has not been implemented optimally. Therefore the authors took the initiative to evaluate the internal control system of credit giving to the cooperative Artha Makmur.</em> <em>The evaluation result shows that the system applied in the</em> <em>crediting process has largely fulfilled the elements of internal control, although there are still weaknesses, namely the Internal Control System in the Artha Makmur cooperative has not been evident so that in the fear of loss caused by the weak credit quality. In addition, on the spot implementation is done, not in accordance with the manual procedure of microcredit products.</em></p> <p><strong><em>Keywords</em></strong><em>: Internal Control System, Cooperative, Credit Granting</em></p> 2019-05-03T00:00:00+07:00 ##submission.copyrightStatement## http://journal.ipm2kpe.or.id/index.php/COSTING/article/view/558 Pengaruh Customer Relationship Management (CRM), Customer Value serta Kepercayaan terhadap Loyalitas Kepuasan Nasabah PT.Adira Finance Jember 2019-05-03T17:00:04+07:00 Imam Fatoni fatoniums12@gmail.com Nyoman Sockarini fatoniums12@gmail.com <p><em>Customer satisfaction can be a determining factor in increasing customer purchases of a product and service. This study aims to determine the effect of variable customer relationship management, customer value, trust and customer satisfaction on customer loyalty PT.Adira Finance Jember. The data used in this study is primary data. Data processing method uses path analysis method with the help of SPSS 24 analysis tools.. The results showed that the variable customer relationship management, customer value, trust and customer satisfaction influence the customer loyalty of PT.Adira Finance Jember either directly or indirectly</em></p> <p><em>Keywords: </em><em>CRM</em><em>, </em><em>C</em><em>ustomer </em><em>V</em><em>alue, </em><em>T</em><em>rust</em><em>, C</em><em>ustomer </em><em>S</em><em>atisfaction, </em><em>C</em><em>ustomer </em><em>L</em><em>oyalty</em></p> 2019-05-03T17:00:01+07:00 ##submission.copyrightStatement## http://journal.ipm2kpe.or.id/index.php/COSTING/article/view/560 Pengaruh Perceived Quality dan Perceived Value terhadap Brand Loyalty melalui Customer Satisfaction J-Klin Beauty Jember 2019-05-08T09:42:22+07:00 Anton Yuliansyah yuliansyah.anton@yahoo.com Timotius Dwi Handoko yuliansyah.anton@yahoo.com <p><em>Consumers play a very important role in providing an assessment of the quality of services obtained from service companies</em><em>. </em><em>This study aims to determine the effect of variable perceived quality and perceived value on the formation of brand loyalty through customer satisfaction of J-Klin customers in Jember Beauty Data used in this study is primary data. Data processing method uses path analysis method with the help of SPSS 24 analysis tool. The results of the study show that variable perceived quality and perceived value and customer satisfaction affect the formation of brand loyalty in J-Klin Beauty Jember customers either directly or indirectly</em></p> <p><strong><em>Keywords</em></strong><em>: </em><em>P</em><em>erceived </em><em>Q</em><em>uality, </em><em>P</em><em>erceived </em><em>V</em><em>alue, </em><em>C</em><em>ustomer </em><em>S</em><em>atisfaction, </em><em>B</em><em>rand </em><em>L</em><em>oyalty</em></p> 2019-05-08T09:42:21+07:00 ##submission.copyrightStatement## http://journal.ipm2kpe.or.id/index.php/COSTING/article/view/610 Analisis Faktor Penempatan Jabatan terhadap Prestasi Kerja Karyawan pada PT. Zaman Teknindo Pekanbaru 2019-05-08T10:08:13+07:00 Muhammad Arif muhammadarif@fis.uir.ac.id Bayu Ardiyan bayuardian@gmail.com <p><em>Humans as labor in company activities have a very important role. The purpose of this study was to determine the effect of the position placement factor on employee performance at PT. Zaman Teknindo Pekanbaru. The types and sources of data used in this study are primary data and secondary data with a total sample of 44 people. Sampling is done using the census method. Whereas to determine the magnitude of the influence of the independent variable (X) on the dependent variable (Y), Simple Regression analysis was used with the help of the Set 17. Package for Social Science (SPSS) device based on the results of the Simple Linear Regression. employee work at PT. Zaman Teknindo Pekanbaru. Thus to obtain high work performance, the management at PT. Zaman Teknindo Pekanbaru needs to pay attention to the application of work placements that are in accordance with what is owned by the employee such as ability, skills and experience and the better the work placement that is set by the company, the better the workplace pays generated by the employee.</em></p> <p><strong><em>Keywords</em></strong><em>: Job Performance, Job Placement</em></p> 2019-05-08T10:08:13+07:00 ##submission.copyrightStatement## http://journal.ipm2kpe.or.id/index.php/COSTING/article/view/589 Analisis Kelompok Acuan dan Atribut Produk terhadap Keputusan Pembelian Konsumen Tas Eiger pada Eiger Store Kota Sukabumi 2019-05-18T12:52:38+07:00 Sansan Nurhasanah Sansan199701@gmail.com Asep M Ramdan sansan199701@gmail.com Kokom Komariah sansan199701@gmail.com <p><em>Purchasing decisions are often made by consumers based on their wants and needs. If the company is unable to fulfill it, it is likely to experience a decline in marketing the product. The purpose of this study was to determine the analysis of the reference group and product attributes to the purchasing decisions of eiger bag consumers in the eiger store in the city of sukabumi. The research method used in this study was to use a random sampling method, by distributing questionnaires as many as 87 respondents to eiger bag consumers. The analysis technique used in this study is to use multiple linear regression analysis techniques and coefficient of determination. To test the hypothesis in this study using partial statistical tests (t test) and simultaneous tests (Test f). The results of this study indicate that the reference group has a significant influence on purchasing decisions. Product attributes have a positive and significant influence on purchasing decisions. Simultaneously the reference group and product attributes have a positive and significant influence on purchasing decisions.</em></p> <p><strong><em>Keywords: </em></strong><em>Reference Group, Product Attributes, Purchasing Decisions</em></p> 2019-05-18T12:52:37+07:00 ##submission.copyrightStatement##