COSTING : Journal of Economic, Bussines and Accounting http://journal.ipm2kpe.or.id/index.php/COSTING <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> Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) en-US COSTING : Journal of Economic, Bussines and Accounting 2597-5226 Determinasi Brand Trust terhadap Brand Loyalty pada House of Kage Sukabumi http://journal.ipm2kpe.or.id/index.php/COSTING/article/view/591 <p><em>Brand loyalty is one concept that plays a very important role in marketing strategies to maintain customers who are loyal to the brand. The purpose of this research is to explain the influence of bran reliability and brand intention as brand trust’s dimension on brand loyalty in the Muslim clothing House Of KAGE Sukabumi. Tehe method that use in this research is descriftive associative and quantitative approaches with multiple linear regression as a data analysis technique. Result of the research shows that the magnitude of the influence of brand trust on brand loyalty in the Muslim clothing House Of KAGE after testing simultaneously and partially have a positif and significant influence. It’s amounted to 11.8%, while the remaining 88.2% are influenced by other variables not examined in this research.</em></p> <p><strong><em>Keyword :</em> </strong><em>Brand Trust, Brand reliability, Brand intention, Brand Loyalty.</em></p> Any Octaviany Nor Norisanti Dicky Jhoansyah ##submission.copyrightStatement## 2019-07-31 2019-07-31 3 1 1 7 10.31539/costing.v3i1.591 Daya Tarik Testimonial di Sosial Media dan Citra Merek terhadap Keputusan Pembelian http://journal.ipm2kpe.or.id/index.php/COSTING/article/view/551 <p><em>The aim this research is to know the influence of testimonial and brand image towards buying decision. The method of this research is using kind of samples including random samples and questionnaires to 200 consumers. The analytical technique, in here is multiple linear analysis technique, and for the hypotesis testing, we use statistic test partially (testing t) and simultaneous test (testing f). The reseacrh result for testing t indicates that both testimonial and brand image have significant influence towards buying decision. According to probability value of sig. 0,000 &lt; 0,05 means that both testimonial and brand image&nbsp; have significant influence towards buying decision. According to the coefficient of determination test result of 0,354 can be interpreted that influence of testimonial and brand image towards buying decision is 35,4%. The rest of 64,6% were influenced by other factors that were not mentioned on this research. </em></p> <p><strong><em>Key</em></strong><strong><em>w</em></strong><strong><em>ords</em></strong><em> : </em><em>Testimonial, Brand Image, Buying desicion</em></p> Marsya Ma’ruvinna El-Mekka Rostianto Asep M Ramdan Faizal Mulia ##submission.copyrightStatement## 2019-07-31 2019-07-31 3 1 8 14 10.31539/costing.v3i1.551 Pengaruh Kualitas Pelayanan Akademik terhadap Kepuasan Mahasiswa pada Sekolah Tinggi Ilmu Ekonomi Prabumulih http://journal.ipm2kpe.or.id/index.php/COSTING/article/view/744 <p><em>Evaluation of service quality at Prabumulih College of Economics is needed to find out what is actually expected and perceived by students with what has been offered. This study aims to determine the effect of academic service quality on student satisfaction at the Prabumulih College of Economics. The method used in this study is a survey method. The data collected consists of primary data and secondary data. Primary data obtained through the interview method that is equipped with a questionnaire that has been prepared. Secondary data were obtained from related companies, as well as several library sources in the form of journals and books relating to this research. And the method used in this research is survey method. The data collected consists of primary data and secondary data. Primary data obtained through the interview method that is equipped with a questionnaire that has been prepared. In this study, what will be analyzed is the effect of service quality consisting of 1) tangible (direct evidence) including physical facilities, equipment, employees, and communication facilities; 2) reliability, which is the ability to provide the promised service immediately, accurately and satisfactorily; 3) responsiveness (responsiveness), namely the desire of staff to help customers and provide services responsively; 4) assurance, including knowledge, competence, courtesy, and trustworthiness of staff, free from danger, risk or doubt; and 5) empathy (empathy), including ease in establishing relationships, good communication, personal attention, and understanding of the individual needs of customers. The results showed that physical evidence, reliability, responsiveness, assurance, concern and student satisfaction had a positive and significant effect on student satisfaction.</em></p> <p><strong><em>Keywords:</em></strong><em> Quality of Service, the Satisfaction of College Students</em></p> Susianti Susianti ##submission.copyrightStatement## 2019-08-27 2019-08-27 3 1 15 26 10.31539/costing.v3i1.744 Pertanggung Jawaban Peraturan Standar Akuntansi Keuangan Nomor 45 Terhadap Laporan Keuangan Program Kerja Badan Musyawarah Keluarga Minang Kabau Provinsi Sumatera Selatan http://journal.ipm2kpe.or.id/index.php/COSTING/article/view/746 <p><em>The situation and characteristics of the Minangkabau Family Consultative Body of the South Sumatra Province have work programs or activities. This appears related to the management of financial statements. This research in the research design used is descriptive qualitative approach. The purpose of using qualitative research methods is to disclose comparatively and in accounting for financial statements in accordance with the guideline PSAK No. 45. The results showed the weekly general cash report or transactions recorded manually in large books, and became the basis for making the budget realization report for the current year. Application of PSAK No. 45, will produce financial reports consisting of: Statements of Financial Position, Activity Reports, Cash Flow Statements and Notes to Financial Statements. The report has been presented in accordance with PSAK No. 45 of 2011. Conclusion, this standard looks more complicated but by applying this standard will produce more adequate financial statements.</em></p> <p><strong><em>Keywords:</em></strong><em> PSAK Guideline Number 45, Financial Statements, Minang Kabau Family Consultative Body</em></p> Rika Fitri Ramayani ##submission.copyrightStatement## 2019-08-28 2019-08-28 3 1 27 34 10.31539/costing.v3i1.746 Pengaruh Kualitas Pelayanan Eceran (Retail Marketing Mix Application) Terhadap Kepuasan Konsumen Di Alfamart Jl. Raya Palembang-Prabumulih Kecamatan Gelumbang Kabupaten Muara Enim http://journal.ipm2kpe.or.id/index.php/COSTING/article/view/745 <p><em>Given how important the role of service quality is for the life of an organization or company to try to increase its potential, so that the quality and quantity of these services can compete or at least be able to keep up with the pace of competition in the business world. This study aims to determine the Effect of Retail Service Quality (Retail Marketing Mix Application) on Consumer Satisfaction in Alfamart Jl. Raya Palembang-Prabumulih, Gelumbang District, Muara Enim Regency. The method used in this study is a survey method. The data collected consists of primary data and secondary data. Primary data obtained through the interview method that is equipped with a questionnaire that has been prepared. Secondary data were obtained from related companies, as well as several library sources in the form of journals and books relating to this research. And the research design used is causal associative design. In this research, what will be analyzed is the effect of service quality consisting of reliability, responsiveness, assurance, empathy, tangible. The results showed the calculation of the coefficient of determination (R2) was used to determine what percentage of the dependent variable variation could be explained by the variation of the independent variables. From the SPSS output display, the summary model of customer satisfaction is influenced or explained by variations in the five dimensions of service quality, namely physical evidence, reliability, responsiveness, assurance, care. Therefore it can be concluded that the retail marketing mix delivered well by the company can increase customer satisfaction.</em></p> <p><strong><em>Keywords:</em></strong><em> Service Quality, Consumer Satisfaction</em></p> Amandin Amandin ##submission.copyrightStatement## 2019-08-29 2019-08-29 3 1 35 47 10.31539/costing.v3i1.745 Gaya Kepemimpinan Inovatif Progresif Pemerintah Desa dalam Pengambilan Keputusan Penyusunan APBDes http://journal.ipm2kpe.or.id/index.php/COSTING/article/view/762 <p><em>Village Government or also called Pemdes is a government agency tasked with managing village-level regions. This study aims to determine and analyze the influence of the progressive innovative leadership style of the village government on decision making in the preparation of the APBDes in Karangan Village, Rambang Kapak Tengah District, Prabumulih City. Primary data collection was carried out by distributing questionnaires and interviews to 90 respondents from 837 population representatives from the village government, community leaders, religious leaders, traditional leaders, women's groups and youth groups in Karangan Village, while secondary data was carried out with a literature review. The method used to analyze data is simple linear regression. The results of the analysis show that independent variables (leadership style) do not show a strong influence on the dependent variable (decision making) through testing the analysis of the coefficient of determination (R2). In addition, the results of the study also showed that the progressive innovative leadership style of the village government had no effect on decision making in the preparation of the APBDes in Karangan Village, Rambang Kapak Tengah Subdistrict, Prabumulih City. This can happen because the leadership style adopted by the Karangan village government prior to Law No. 6/2014 has applied leadership to open the widest possible participation space for the community to participate in transparent and accountable village development planning which later becomes a characteristic of the leadership style innovative progressive.</em></p> <p><strong><em>Keywords:</em></strong><em> Leadership </em><em>S</em><em>tyle, </em><em>D</em><em>ecision </em><em>M</em><em>aking</em></p> Romsa Endrekson ##submission.copyrightStatement## 2019-08-30 2019-08-30 3 1 48 58 10.31539/costing.v3i1.762 Peranan Kepala Desa Muara sungai dalam Pengelolaan Pasar Desa Muara sungai Kecamatan Cambai Kabupaten Prabumulih Timur http://journal.ipm2kpe.or.id/index.php/COSTING/article/view/808 <p>Village planning provides the flexibility and opportunity for villages to explore local initiatives (ideas, desires and local will) which are then institutionalized into policies, programs and activities in the field of village governance and development. The purpose of the study was to explain the role of the village head in the management of the Muara Sungai village market in the management of the village market in the Muara river village, CambaiPrabumulih Timur District. The research method is descriptive-analytical with the juridical-empirical method. The results showed that the role of Muara Sungai village head Cambai Subdistrict, Prabumulih Timur Regency in issuing a policy in village market management had not been done properly and correctly, this proved the village head could not issue a form of policy according to his authority, so that it did not provide benefits and income to the village treasury. This is seen as unproductive due to unclear management patterns. So in essence the village market has not provided benefits to increase village income. Therefore, the management of village markets should be improved through standardized management mechanisms and systems as well as accountability in order to avoid irregularities.</p> <p><br>Keywords : Management, Market, Village, Village Head</p> Yelli Aswariningsih ##submission.copyrightStatement## 2019-08-30 2019-08-30 3 1 59 67 10.31539/costing.v3i1.808