Journal of Economic, Bussines and Accounting (COSTING) 2018-07-10T18:06:09+07:00 Ahmad Gawdy Prananosa 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> Analisis Pengaruh Kualitas Pelayanan, Kepuasan dan Insentif terhadap Perilaku Word Of Mouth Mahasiswa STIE Pelita Indonesia 2018-07-10T17:03:37+07:00 Astri Ayu Purwati Onny Setiawan <p><em>Increasing number of universities in Indonesia today demanding all universities both public and private to be able to improve the quality of competition. One of them is through the right marketing strategy. This study aims to determine the effect of service quality, satisfaction and incentives towardn word of mouth behavior on STIE Pelita Indonesia Pekanbaru students. The sample of this research are 100 respondents who are active students of STIE Pelita Indonesia Pekanbaru and the research method used is multiple linear regression analysis method. The results show that the variable of service quality, satisfaction, incentive partially have significant effect on word of mouth behavior on students. Through this research, the management of STIE Pelita Indonesia need to improve the academic service to the students and to maintain the incentive as one way to promote STIE Pelita Indonesia.</em></p> <p><em><br>Keywords : The quality of service, satisfaction, incentive and word of mouth</em></p> 2018-05-09T00:00:00+07:00 ##submission.copyrightStatement## Analisis Pengaruh Relationship Marketing terhadap Loyalitas Pelanggan pada PT. Pangkalan Baru Indah Pekanbaru 2018-07-10T17:59:13+07:00 Yusnita Octafilia Mira Oktavia <div><em>Riau is one of the provinces with the largest number of Palm Oil Mill in Indonesia. The large amount of existing Palm Oil Mill and the less amount of customers makes Palm Oil Mill must be able to maintain their business relationship in order to stabilize their selling. The existence of intense competition and the necessity to maintain their business relationship are a phenomenon of this research so the purpose of this study is to analyze the influence of Relationship Marketing Inputs to customer loyalty at PT. Pangkalan Baru Indah Pekanbaru. The research is used questionnaires method on 65 customers of PT. Pangkalan Baru Indah Pekanbaru. Data analysis method on this research is used quantitative analysis which analyzes through statistical calculation using software program SPSS version 19.0. The result of this research shows understanding customer expectation, building service partnership dan total quality management have positive and significant effect to customer loyalty in PT. Pangkalan Baru Indah while empowering employees has no significant effect to customer loyalty of PT. Pangkalan Baru Indah Pekanbaru.</em></div> <div><em>&nbsp;</em></div> <div><em>Keywords : Relationship Marketing, Understanding Customer Expectation, Building Service Partnership, Total Quality Management, Empowering Employees and Customer Loyalty</em></div> 2018-05-09T00:00:00+07:00 ##submission.copyrightStatement## Analisis Faktor Faktor yang Mempengaruhi Kredit Macet pada Perseroan Terbatas Dharma Pejuang Empat lima di Kabupaten Lima Puluh Kota 2018-07-10T17:59:43+07:00 Hariman Syaleh <div><em>This research aims to determine the influence of education, gender, occupation, age, status, number of dependents and income on Dharma PT.BPR Empatlima fighters in District Fifty State the period 2011 to 2015. The research object In this research are datas of non perfoming loan in PT.BPR Dharma Pejuang Empatlima year 2011 to 2015. This research was analyzed using multiple linear regression through T test and F test and coefficient of determination (R2). Based on the result, it is known that education (X1), job (X3), age (X4), number of family dependent (X6) and income (X7) have significant effect on non performing loan in PT.BPR Dharma Pejuang Empatlima. Gender (X2) and status (X5) have no significant effect on the occurrence of non performing loans at PT.BPR Dharma Pejuang Empatlima. The result of F statistic shown the education, sex, occupation, age, status, number of dependents and income are given simultaneously significant effect on the occurrence of non performing loan in PT.BPR Dharma Pejuang Empatlima.</em></div> <div><em>&nbsp;</em></div> <div><em>Keywords : Education, Gender, Job, Age, Number of family dependent Income and non performing loan.</em></div> 2018-05-09T17:26:20+07:00 ##submission.copyrightStatement## Analisis Perencanaan, Pengawasan dan Pengendalian terhadap Anggaran Pendapatan dan Belanja Daerah Dinas Kelautan dan Perikanan Provinsi Riau 2018-07-10T18:00:18+07:00 Suharti Suharti Reka Tresiana Hutahaean <p><em>This study aims to determine the effect of Planning, Supervising and Controlling On Income And Fund Budget of Local Government (APBD) in Marine and Fishery Service Riau Province 2012-2016). This research was conducted at the Department of Marine and Fishery Riau Province. The number of population were 60 respondents. Analysis used was Multiple Linear Regression Model. The results of this study indicate that planning has no significant effect on the Income and Fund Budget of Local Government (APBD) and Supervising and Controlling have significantly influence to APBD.</em></p> <p><em>Keywords: Planning, Supervising, Controlling, Budget</em></p> 2018-05-10T22:46:28+07:00 ##submission.copyrightStatement## Analisis Faktor Faktor yang Mempengaruhi Financial Literacy di Kalangan Mahasiswa Universitas Muhammadiyah Riau Pekanbaru 2018-07-10T18:00:49+07:00 Mimelientesa Irman <p><em>Financial literacy is a basic need for everyone to avoid financial problems. This study aims to find out how the level of financial literacy students of Muhammadiyah University of Riau Pekanbaru. This research concerned were knowledge of personal finance, savings and loans, insurance and investment. Respondents in this study were 91 active students at Muhammadiyah University of Riau. The method used in this research is descriptive method and binary logistic test. The results showed that the students financial literacy influenced by GPA of students, while gender and work experience have no significant influence on student's financial literacy.</em></p> <p><em>Keywords: Financial Literacy, Gender, GPA, Work Experience</em></p> 2018-05-12T00:00:00+07:00 ##submission.copyrightStatement## Model Pengujian Lingkungan Kerja Fisik, Pelatihan Kerja serta Kepuasan terhadap Kinerja Karyawan PT. Andalas Agro Lestari Logas 2018-07-10T18:01:20+07:00 Silvia Sari Sitompul <p><em>The aim of this research is to find out the effect of physhical workplace, training, satisfaction of work in partial and simultaneously also to find out which variable that give the most effect to employees peformance at PT. Andalas Agrolestari. Total of samples that will be use in this research are 71 employees that working on field. The analysis of Data that we will use in this research is the regression of double linear. Base on the result of partial test it is known that pyhsical workplace and satisfiaction of work affecting employees peformance meanwhile, training not affecting employees peformance at PT. Andalas Agrolestari. Between the three independent variable satisfication of work have a dominant influential the most. Meanwhile, three of the independent variable simultaneously affecting employees peformance together at PT. Andalas Agrolestari therefore, this hypothesis get accepted. Base on the research result it is known physical workplace and satisfaction of work give an influent towards employees peformance at PT. Andalas Agrolestari.Therefore it will be more wisely for the company to be able to control the problem from physical workplace and satisfaction of work from the employees so their peformance will stay high.</em></p> <p><br><em>Keywords: Physhical Workplace, Training, Satisfaction of Work and Employee Peformance</em></p> 2018-05-15T21:56:50+07:00 ##submission.copyrightStatement## Analisis Pengaruh Harga, Citra Merek, dan Kredibilitas Perusahaan terhadap Niat Membeli Konsumen pada Produk Kawasaki di Kota Yogyakarta 2018-07-10T18:01:51+07:00 Pamuji Hari Santoso <p><em>The low sales of Kawasaki motorcycles in comparison with its competitors leads to further analysis of the factors that influence it. This study aims to determine the effect of price, brand image, and the credibility of the company to purchase intentions. The population in this study is the entire population or people who live in the region of Yogyakarta. Convenience sampling is the researchers choice in sampling. For data collection, the authors disseminate 250 questionnaires to the respondents, but only 217 data is feasible to use. The analytical tool used is the test of validity and reliability, multiple regression, classical assumptions and double determination. The results show that there is influence of price, brand image and credibility of the company towards consumers purchase intention on Kawasaki products in Yogyakarta city.</em></p> <p><em>Keywords: Price, Brand Image, Corporate Credibility, and Intention to Buy</em></p> 2018-05-18T09:04:50+07:00 ##submission.copyrightStatement## Analisis Pengaruh Ukuran Perusahaan, ROA dan DAR terhadap Audit Delay (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2016) 2018-07-10T18:02:21+07:00 Okalesa Okalesa <p><em>Development of capital market in Indonesia has an impact on increasing demand for financial statement audit. A delay in financial reporting is indirectly interpreted by investors as a bad signal for the company. This study aims to analyze the factors that affect the audit delay in the consumer goods sector companies listed on the Indonesia Stock Exchange (BEI) observation period is 6 years from 2011 to 2016. This test uses multiple linear regression model. The sample of the research is 27 companies engaged in the industry of goods and consumption. The results showed partially firm size, ROA, and DAR have significant effect on audit delay.</em></p> <p><em>Keywords: Company Size, ROA, DAR, and Audit Delay</em></p> 2018-05-19T10:59:15+07:00 ##submission.copyrightStatement## Perbandingan Keakuratan Metode Capital Asset Pricing Model dan Arbitrage Pricing Theory dalam Memprediksi Return Saham (Studi pada Perusahaan Sektor Barang Konsumsi dan Sektor Pertambangan yang Terdaftar di Indeks Saham Syariah Indonesia (ISSI) Peri 2018-07-10T18:02:58+07:00 Yetti Afrida Indra <p><em>CAPM is a balance model that can determine the risks and returns that investors will gain. Under the CAPM, the level of risk and the appropriate rate of return has a positive and linear relationship. The measure of risk that is an indicator affecting stock in CAPM is indicated by the variable β (beta). The bigger the β of a stock, the greater the risk it contains. This model links the expectation return rate of a risky asset with the risk of the asset in a balanced market condition. The population in this study is the stock price data of companies in the consumption sector and the mining sector listed on the Indonesia Sharia Sharia Index (ISSI) period 2013-2016. Based on the results of research and statistical tests, a more accurate model in predicting future ISSI stock returns is more accurate than the Arbitrage Pricing Theory (APT) model, because MADCAPM (0.0835) value MADAPT (0,5070). Furthermore, based on data processing with MannWhitney test shows that H0 is rejected, in the sense that there is a significant difference of accuracy between Capital Asset Pricing Model (CAPM) and Arbitrage Pricing Theory (APT) in predicting ISSI stock return. This is evidenced by the significance value (Sig) (0.002) smaller than (α) 0.05.</em></p> <p><br><em>Keywords: Comparison, Accuracy, Capital Asset Pricing Model (Capm), Arbitrage Pricing Theory (Apt), Stock Return.</em></p> 2018-05-28T00:00:00+07:00 ##submission.copyrightStatement## Pengaruh Rekrutmen dan Penempatan Kerja terhadap Produktivitas Kerja Karyawan pada PT. Sindang Brothers Kota Lubuklinggau 2018-07-10T18:03:28+07:00 Wisdalia Maya Sari <p><em>Success or failure of the organization in achieving the goals set previously depends on the ability of human resources (employees) in carrying out the task or work given. This study aims to determine the effect of recruitment and job placement on employee productivity at PT.Sindang Brothers Lubuklinggau City. The method of data processing was saturated sampling approach that is the sampling method that the entire population amount is used as research sample which amounted to 47 employees. Data analysis conducted by validity and reliability test, normality test, classical assumption test, simple linear regression test, determination test, F test and T test. Based on the result of research, it is concluded that Recruitment and Work Placement partially have significant effect on Work Productivity at PT. Sindang Brothers Town of Lubuklinggau. The effect of recruitment on work productivity is 83.6% and the remaining 16.4 is influenced by other variable variables outside the research. While the effect of placement on work productivity is 87.6 percent and the rest 12.4 is influenced by other variable variables.</em></p> <p><br><em>Keywords: Recruitment, Job Placement, and Work Productivity</em></p> 2018-05-29T09:12:56+07:00 ##submission.copyrightStatement## Pengaruh Kompensasi dan Keselamatan Kerja terhadap Produktivitas Kerja Karyawan pada PT. Musirawas Lestari Makmur, Kabupaten Musi Rawas 2018-07-10T18:04:04+07:00 Fitria Fitria Kartini Kartini <p><em>Human Resources has been recognized as a central force that drives organizational dynamics. This study was conducted to determine the Effect of Compensation and Work Safety on Employee Productivity At PT. Musirawas Lestari Makmur Unit Tuah Negeri Musi Rawas Regency. The sample in this study amounted to 50 employees determined based on simple random sampling technique. Data analysis technique used is Multiple Linear Regression Analysis, Coefficient of Determination (R2), and Test F. From result of Multiple Regression Analysis obtained that compensation (X1) and safety (X2) give contribution of 83,2 percent to work productivity Y). While the rest of 16.8 percent influenced by other variables. which is not included in this study. The results also indicate a significant influence between compensation and work safety on work productivity. For that the company needs to increase the compensation and employee safety to increase employee productivity.</em></p> <p><em>Keywords: Compensation, Occupational Safety and Work Productivity</em></p> 2018-05-29T09:22:19+07:00 ##submission.copyrightStatement## Pengaruh Brand Awareness dan Brand Image serta Word Of Mouth terhadap Brand Trust dan Pembentukan Brand Loyalty pada Pelanggan Cbezt Friedchiken Kecamatan Genteng Banyuwangi 2018-07-10T18:04:39+07:00 Asri Oktiani Rozy Khadafi <p><em>Cbezt friedchiken implements marketing strategies that match the products produced with the goal of growing brand loyalty so that longterm is expected to add loyal customers as well as revenue. This study aims to determine the effect of brand awareness, brand image and world of mouth to brand trust and brand loyalty to Cbezt fried Chiken customers. sub district Genteng Banyuwangi. The research method used is explanatory research, analysis tool used path analysis with sample 50 respondents. The results of the analysis obtained the answer that the independent variables that have the strongest influence on brand loyalty variables through variable intervening brand trust is variable word of mouth.</em></p> <p><em><br>Keywords: brand awareness, brand image, word of mounth, brand trust, brand loyalty</em></p> 2018-05-29T10:00:24+07:00 ##submission.copyrightStatement## Pengaruh Service Marketing Mix terhadap Keputusan Nasabah untuk Menabung Pada PT. Bank Mayapada Internasional TBK Cabang A.Yani Pekanbaru 2018-07-10T18:05:18+07:00 Evelyn Wijaya Puspa Marantika Ariyani <p><em>Right now the amount of bank in Indonesia has reached 115 bank (OJK). Increasing number of bank has impact to increasing level of competition. Marketing becomes one of important activity in the company to keep the company existency to develop and get a profit. This research aims to test the influence of service marketing mix (product, price, place, promotion, process, people and physical evidence) on customer saving decision at PT Bank Mayapada International Tbk Cabang A.Yani Pekanbaru. The sample used are 100 respodents by using accidental sampling method. The data analyzed using multiple linear regression. The result showed that product, place, process and person has a significant effect on customer saving decision whereas price, promotion and physical evidence has no significant effect to customer saving decision at PT Bank Mayapada International Tbk Cabang A.Yani Pekanbaru.</em></p> <p><br><em>Keywords: Product, Price, Place, Promotion, Process, Person, Physical Evidence and Customer Saving Decision.</em></p> 2018-05-31T10:56:58+07:00 ##submission.copyrightStatement## Pengaruh Mutasi dan Pelatihan Kerja terhadap Semangat Kerja dan Dampaknya pada Prestasi Kerja Pegawai pada Kantor Kementerian Agama Kota Cilegon 2018-07-10T18:06:09+07:00 Putri Wahyu Novika <p><em>Job achievement is very important for an organization or company to achieve its goals. The expected goal can be achieved through this research is to see the Effect of Mutation and Job Training on Job spirit And Its Impact at Ministry of Religion Office Of, Cilegon. The sample in this research were 100 employees of Cilegon city ministry office of total population of 339 employees. Data analysis technique used is path analysis. The results show that there is a significant influence between mutation, job training system and job spirit partially. Job mutations (X1) and job training (X2) affect job spirit (Z) by 85 percent, and the rest are influenced by other variables. Furthermore there is also significant influence between work mutation, job training and work morale on job performance partially, where the influence of 78,5 percent, and the rest influenced by other variables</em></p> <p><br><em>Keywords: mutation, job training, morale, employee achievement</em></p> 2018-05-31T11:06:22+07:00 ##submission.copyrightStatement## Komparative Pengaruh Dominan Current Ratio dan Debt To Equity Rasio terhadap Return On Assets pada Perusahaan Kosmetik yang terdaftar di Bursa Efek Indonesia Tahun 2012-2016 2018-07-10T18:05:43+07:00 Rina Milyati Yuniastuti <p><em>The financial statements are very useful for decision making, throug financial statement information can be predicted what will happen to the company in the future. The purpose of this study is to determine the most dominant influence between current ratio and Debt to Equity ratio to return on Assets on cosmetics companies listed on the Stock Exchange. Long term contribution in research to provide information about the dominant influence between current ratio and debt to equity ratio to return on assets which is useful for the investors. Method used in this research is documentation method, that is research which use data collecting method by looking at report finance. The result of this research is Current ratio has more dominant influence to ROA compared to Debt to Equity ratio to ROA.</em></p> <p><em><br>Keywords: Dominant Influence, Current ratio, Debt to Equity ratio, Return on Assets</em></p> 2018-06-04T00:00:00+07:00 ##submission.copyrightStatement##