https://journal.ipm2kpe.or.id/index.php/COSTING/issue/feed COSTING : Journal of Economic, Business and Accounting 2020-05-24T15:31:42+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> https://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## https://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## https://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## https://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## https://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## https://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## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1109 Pengaruh ROA, Keputusan Investasi, CR, TATO Dan Arus Kas Terhadap Return Saham Perusahaan Manufaktur 2020-04-15T09:58:26+07:00 Nensi Ariani Guru Singa nensiariani14@gmail.com Benny Rojeston Marnaek Nainggolan benny.bppk@gmail.com Evaluasi Waruwu nensiariani14@gmail.com <p><em>In Indonesia the development of the manufacturing industry is quite rapid, this can be seen from the development of manufacturing companies listed on the Indonesia Stock Exchange from year to year. This study aims to determine the effect of ROA variables, investment decisions, current ratio, TATO and cash flow on stock returns. The study population was obtained 143 companies selected using purposive sampling with certain criteria as many as 38 companies. The type of data used in this study is quantitative data. The data source in this study is secondary data. Data collection techniques were carried out with documentation and data analysis techniques using multiple linear analysis using the F test and t test at a significant level of 5% and the coefficient of determination. The results of the research partially indicate that ROA, investment decisions, current ratio and cash flow have no effect on stock returns. While TATO has an effect on stock returns. The results of the study simultaneously showed ROA, investment decisions, current ratio, TATO and cash flow affect stock returns.</em></p> <p><strong><em>Keywords : </em></strong><em>C</em><em>ash </em><em>F</em><em>low</em><em>, C</em><em>urrent </em><em>R</em><em>atio</em><em>, I</em><em>nvesment </em><em>D</em><em>ecisions</em><em>, </em><em>ROA</em><em>, S</em><em>tock </em><em>R</em><em>eturns</em><em>,</em><em>TATO</em></p> 2020-04-15T09:58:26+07:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1122 Pengaruh Likuiditas, Leverage dan Ukuran Perusahaan terhadap Financial Distress pada Perusahaan Properti dan Perumahan 2020-04-15T10:18:31+07:00 Stephanie Stephanie Phaniewu.sw@gmail.com Lindawati Lindawati adamafiezan@unprimdn.ac.id Suyanni Suyanni Adamafiezan@unprimdn.ac.id Christine Christine Adamafiezan@unprimdn.ac.id Efvina Oknesta adamafiezan@unprimdn.ac.id Adam Afiezan Adamafiezan@unprimdn.ac.id <p><em>At present the development of property and housing companies is very rapid.</em> <em>The purpose of this research is to be able to determine the effect of Liquidity, Leverage and Company Size on Financial Distress in Property and Real Estate Companies listed on the Indonesia Stock Exchange Period 2013-2017. The approach used is quantitative research. Researchers use secondary data types and sources. The population of this research is 48 Property and Real Estate Companies listed on the Indonesia Stock Exchange in the period 2013-2017. The sample is 29 Property and Housing Companies listed on the Indonesia Stock Exchange for the period 2013-2017 with 145 observational samples. The sampling technique is a purposive sampling method. Data Analysis Technique used is Logistic Regression. The results of this study are liquidity affecting financial distress in Property and Real Estate companies listed on the Indonesia Stock Exchange. Leverage does not affect financial distress in Property and Real Estate companies listed on the Indonesia Stock Exchange. The size of the company does not affect financial distress in Property and Real Estate companies listed on the Indonesia Stock Exchange. Liquidity, leverage and company size affecting financial distress in Property and Estate companies listed on the Indonesia Stock Exchange.</em></p> <p><strong><em>Keywords: </em></strong><em>Liquidity, Leverage, Company Size and Financial Distress</em></p> 2020-04-15T10:18:31+07:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1043 Current Ratio, Debt to Equity Ratio, Return on Equity, Dividend Payout Ratio dan Size terhadap Return Saham Perusahaan Trade, Service & Investment Indonesia 2020-04-20T14:08:24+07:00 Annisa Nauli Sinaga nisanauli220906@gmail.com Eric Eric ericwu2423@gmail.com Rudy Rudy rudysung18@gmail.com Valencia Wiltan valenciawiltan@gmail.com <p><em>Large companies (Size) have more stable sales and established assets so that the ability to get greater profits. This is one of the attractions for investors thereby increasing stock returns. This study aims to analyze and test whether Current Ratio (CR), DER, ROE, Dividend Payout Ratio &amp; Size affect the stock returns on trade, service &amp; investment companies listed on the Stock Exchange for the 2016-2018 period. This research is a deductive, quantitative and descriptive approach. The total population of trade, service &amp; investment companies listed on the Stock Exchange is 144 companies. The technique of determining the sample using consideration samples so that the samples obtained by 36 companies. Analysis of the data to be tested multiple linear regression and test the classical assumptions. The results of the study individually Current Ratio (CR), Return on Equity (ROE), Dividend Payout Ratio and Size have a positive effect on stock returns while DER has no effect on stock returns. Together, Current Ratio, DER, ROE, Dividend Payout Ratio and Size have a significant effect on stock returns on trade, service &amp; investment companies listed on the Stock Exchange in the 2016-2018 period.</em></p> <p><strong><em>Keywords</em></strong> <em>:</em> <em>Current Ratio, Debt to Equity Ratio, Return on Equity, Dividend Payout Ratio</em><em>,</em><em> Size </em><em>and Stock</em> <em>Return</em></p> <p>&nbsp;</p> 2020-04-20T14:08:24+07:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1031 Peran BMT Darussalam dalam Memenuhi Kebutuhan Mahasiswa Universitas Islam Riau 2020-04-20T20:27:51+07:00 Putri Nuraini putrinuraini@fis.uir.ac.id <p><em>The presence of BMT Darussalam is basically an idea to help ease the burden on students who need funds. The purpose of this study was to determine and analyze the role of BMT Darussalam in meeting the needs of students of the Faculty of Islamic Religion, Riau Islamic University. This research is a field research. The population in this study were students in the Faculty of Islamic Religion of Riau Islamic University who submitted funding for 2016 to 2018 totaling 88 people. The entire population was sampled using total sampling techniques. The data collection method is by observing, interviewing and distributing questionnaires. Data analysis is descriptive, data is grouped and described according to its type and analyzed using qualitative analysis, then presented in tabular form and supplemented with an explanation. The results of this study indicate that the existence of BMT Darussalam plays an active role in meeting the needs of students who need education funds in the form of financing programs, with a percentage of 87.69%. From the program BMT became a mediator between students who needed funding and the University. Furthermore, all the needs of students both in the form of academic funding needs, the need for financing academic facilities and financing needs for entrepreneurship can be met properly by BMT Darussalam by 88.18%.</em></p> <p><strong><em>Keywords:</em></strong><em> Role, BMT Darussalam, Student Needs, UIR</em></p> 2020-04-20T20:27:51+07:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1061 Perputaran Piutang, Perputaran Modal Kerja, Perputaran Kas dan Struktur Modal terhadap Profitabilitas 2020-04-29T14:13:02+07:00 Bayu Wulandari wulandari.bayu044@gmail.com Julyani Julyani julyani.1998@gmail.com Santi Santi santi_tjia@yahoo.com Jessica Sulastio jessicasulastio.js@gmail.com Lucianto Hanafie lucianto1994@gmail.com <p><em>In the midst of an unstable Indonesian economy, it requires every company to be able to face and anticipate all situations to survive in increasingly fierce competition. This research aims to test whether receivables turnover,</em> <em>working capital turnover,</em> <em>cash turnover and capital structures have an influence on profitability in large and small trade sector manufacturing companies listed on the stock Exchange Indonesian. This research is a type of quantitative descriptive research which uses data from 62 companies manufacturing large and small trade sectors listed on the Indonesia Stock Exchange.The sampling method used in this study was purposive sampling and obtained as many as 18 samples. The research methods used are methods of descriptive analysis and analysis methods of multiple linear regression.The results showed that in a partial receivables turnover has no significant effect on profitability,working capital turnover has no negative and significant effect on profitability,cash turnover has no effect Significant impact on profitability and the capital structure has no significant effect on the profitability listed on the Indonesia Stock Exchange.Simultaneously the receivables turnover,working capital turnover,cash turnover and capital structure together have significant effect on the company's profitability measured from the profitability listed on the Indonesia Stock Exchange.</em></p> <p><strong><em>Keywords</em></strong><em>: Receivables Turnover, Working Capital Turnover, Cash Turnover, Capital Structure, and Profitability.</em></p> 2020-04-29T14:13:02+07:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1063 Pengaruh Likuiditas, Total Asset Turnover, Debt to Equity Ratio dan Perputaran Persedian terhadap Profitabilitas Perusahaan Manufaktur 2020-04-29T14:16:08+07:00 Ferica Ferica ferica1999@yahoo.com Annisa Nauli ferica1999@yahoo.com Cindy Couwinata ferica1999@yahoo.com Sukhenny Sukhenny ferica1999@yahoo.com <p><em>Profitability in a company aims to assess the company's expertise in generating profits and the company's ability to pay debts to creditors. This study aims to determine the effect of Liquidity (QR), Total Assets Turnover (TATO), Debt to Equity Ratio (DER), and Inventory Turnover on profitability. This type of research is quantitative descriptive with secondary data, sample selection using purposive sampling, and testing methods using multiple linear regression analysis. The population in this study amounted to 155 manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. Based on the results of the study note that simultaneous Liquidity (QR), Total Assets Turnover (TATO), Debt to Equity Ratio (DER), and Inventory Turnover have positive and significant effects. Partially, only Liquidity (QR) and Total Assets Turnover (TATO) have a positive and significant effect on profitability while Debt to Equity Ratio (DER), and Inventory Turnover have no significant effect on profitability.</em></p> <p><strong><em>Keywords :</em></strong><em> Liquidity, Total Assets Turnover, Debt to Equity Ratio, and Inventory Turnover</em></p> 2020-04-29T14:16:08+07:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1106 Faktor – Faktor yang Mempengaruhi Harga Saham JAKARTA ISLAMIC INDEX (JII) di Bursa Efek Indonesia 2020-04-29T14:19:41+07:00 Ardhansyah Putra Harahap ardhansyahputra1986@gmail.com Alistraja Dison Silalahi alistrajadisonsilalahi@umnaw.ac.id <p><em>The existence of the capital market in a country's economic activities is an alternative source of funds for companies and also for investors to invest by trading companies that have gone public. This study aims to determine the effect of the combined market capitalization of companies and interest rates on the stock price of the Jakarta Islamic Index (JII) during the 2015-2017 period. The sampling technique used in this study is a purposive sampling method and based on predetermined criteria obtained 31 samples from 36 populations that meet the criteria. Data analysis techniques used in testing the normality of data using Kolmogorov-Smirnov One-Sample, while in testing the hypothesis of this study that is by multiple regression analysis, t test and F test conducted with the help of SPSS software ver. 20. The Results of hypothesis testing shows that both the market capitalization variable and the interest rate have a significant and significant effect on the Jakarta Islamic Index's stock price on the Indonesia Stock Exchange.</em></p> <p><strong><em>Keywords:</em></strong><em> Market Capitalization, Rate, Stock JII</em></p> 2020-04-29T14:19:41+07:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1032 Implementasi Pembiayaan Murabahah pada Baitul Mal Wat Tamwil (BMT) Kota Pekanbaru 2020-04-29T14:22:52+07:00 Ficha Melina fichamelina@fis.uir.ac.id Marina Zulfa marinazulfa@fis.uir.ac.id <p><em>The rise of banking development using the principles of sharia, or better known as sharia banks or sharia microfinance institutions (LKMS) in Indonesia, is no longer a foreign matter. Research Objectives To find out how the implementation of Murabahah financing products in the BMT city of Pekanbaru, To find out whether the implementation of the Murabahah BMT contract in Pekanbaru is in accordance with Islamic principles. The method used is the total sampling method in which the population and sample numbered 22 people from the leadership of BMT or the Pekanbaru BMT financing department. Based on the results of this study that the Implementation of Murabahah Financing Products at BMT Pekanbaru City in the form of murabaha Objects, Cost and Profit, Cost, Advance, Purchase and Delivery of Goods, Resilient Payment, are very much in demand by customers and the public. It can be seen that there are many BMTs in the city of Pekanbaru that apply murabahah financing products that are principled to Muamalah in Islam. So that customers / communities are more interested in murabaha financing products than other products, and this financing is in accordance with Islamic Sharia principles.</em></p> <p><strong><em>Keywords:</em></strong><em> Implementation, Financing, Murabahah, BMT Pekanbaru City</em></p> 2020-04-29T14:22:52+07:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1062 Pengaruh Harga dan Promosi terhadap Impulse Buying pada Produk Online Menurut Ekonomi Syariah 2020-04-30T13:46:40+07:00 Mufti Hasan Alfani muftihasanalfani@fis.uir.ac.id <p>Advances in internet technology currently make online shopping systems become instant and very popular. This study aims to determine the analysis of the Effect of Prices and Promotions on Impulse Buying in Online Products According to Islamic Economics. Where the results of the pre-survey to students of the Faculty of Islam about Online products on the influence of prices and promotions on impulsive purchases. The sampling technique in this study used a purposive sampling technique by taking a sample of 100 respondents. This research uses a quantitative approach with the method of data analysis of Multiple Linear Regression with the help of the SPSS Program Application Version 21.0 for Windows. The results of this study indicate that there is an effect of Price and Promotion on the performance of Impulse Buying on online products. As well as the effect of Price and Promotion on Impulse Buying in the Sharia Economy perspective on the influence of consumer behavior on purchasing decisions via mobile phones they apply concepts that are in accordance with the teachings of Islam that is not beyond the limits of reasonableness, and positively. Because the Al-Qur'an forbids excessive spending on wealth solely following the passions, while on the other hand also condemns the act of distancing yourself from the pleasure of enjoying things that are good and lawful in life.<br>Keywords: Price, Promotion, Impulse Buying, Online Products, Sharia Economy.</p> 2020-04-29T14:30:05+07:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1155 Efek Moderasi Orientasi Strategi antara Karakteristik Kewirausahaan terhadap Keberhasilan Usaha Pariwisata 2020-05-08T21:37:25+07:00 Fenri Abraham Stevi Tupamahu f2dtupamahu@gmail.com <p>T<em>Tourism has become one of the leading sectors in the Indonesian national economy and has become an important sector in contributing to the country's foreign exchange. This study aims to 1) identify and test the effect of entrepreneurial characteristics on the success of tourism businesses in coastal areas and small islands, 2) determine the role of strategic orientation moderation between the influence of entrepreneurial characteristics on the success of tourism businesses. This type of research is explanatory research (explanatory research) with survey methods, quantitative analysis approaches. The sample of this research is tourism business in coastal areas and small islands in Ambon City, Central Maluku Regency and Southeast Maluku Regency, Maluku Province, amounting to 40 units. Sampling using a purposive sampling technique. The criteria used in sampling are businesses that have been operating for at least five years and are individually owned businesses. Data analysis uses the statistical method of Moderated Regression Analysis. The results of this study prove that, the better the entrepreneurial characteristics that are indicated in terms of innovation, leadership, ways of making decisions, attitudes and responsibilities towards change, work effectively, efficiently, vision of the future and attitudes towards risk affect the increase in the success of tourism businesses in coastal areas and small islands in Maluku. Strategic orientation as moderation has a significant positive effect between the characteristics of entrepreneurship and the success of coastal tourism businesses and small islands in Maluku.</em><em>&nbsp;</em></p> <p><strong><em>K</em></strong><strong><em>eywords:</em></strong><em> Entrepreneurship Characteristics, Strategic Orientation, Business Success.</em></p> 2020-05-08T21:37:25+07:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1163 Harga Saham Sebelum dan Sesudah Stock Split 2020-05-09T14:18:02+07:00 Junita Putri Rajana Harahap ririeharahap87@gmail.com Murni Dahlena Nasution ririeharahap87@gmail.com <p><em>The stock split causes the stock price to be cheaper so that it will attract potential investors to buy the stock. This research was conducted to determine when it is time for a company to do a stock split, information available on the capital market can be used by investors for consideration before investors make a decision to invest in shares. The study aims to determine the changes that occur in stock prices before and after the stock split policy by the company. The research method used in this research is event study research with a quantitative approach. This study examines how significant the stock price difference is after a stock split policy. The sample used in this study were all companies that carried out the 2016-2018 stock split policy. The results of research on companies that become samples have shown that the average stock price before the announcement of the stock split policy has no significant difference with the average stock price after the announcement of the stock split policy</em></p> <p><strong><em>Key</em></strong><strong><em>w</em></strong><strong><em>ords</em></strong><em> : </em><em>S</em><em>tock </em><em>P</em><em>rice, </em><em>S</em><em>tock </em><em>S</em><em>plit</em></p> 2020-05-09T14:18:02+07:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1154 Pengaruh Kinerja Keuangan, Economic Value Added dan Market Value Added terhadap Return Saham Perusahaan Manufaktur 2020-05-09T14:49:53+07:00 Arisky Andrinaldo arisky.andrinaldo@gmail.com Husaini Husaini arisky.andrinaldo@gmail.com Darman Usman arisky.andrinaldo@gmail.com Ronal Aprianto ronal.gbs@gmail.com <p>In investing in capital markets, an investor needs to consider the expected level of return (Return). This study aims to examine whether financial performance (net income, NOPAT, EPS), EVA, and MVA significantly influence stock returns. The object of this research is Manufacturing Companies registered in 2013 to 2017. This study uses secondary data with a purposive sampling method. The data obtained in this study were 52 company samples. Analysis method of this research data is multiple linear regression. The results showed that net income and market value added had a significant effect on stock returns, and earnings per share and economic value added had no significant effect on stock returns. In addition, earnings per share and economic value added have no significant effect on stock returns. Based on the results of this study, signal theory influences information generated through net income and market value added to investors to respond to the signals given in making investment decisions in order to produce the expected stock returns. Future studies are expected to add to the research period and other independent variables that affect stock returns.</p> <p><strong><em>Keywords:</em></strong><em>&nbsp; Stock Returns, Net Income, Earning Per Share, Economic Value Added, and Market Value Added</em></p> <p>&nbsp;</p> 2020-05-09T14:49:53+07:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1141 Penerapan Azas Kekeluargaan dan Keadilan pada Penyelesaian Kredit Bermasalah pada Pembiyaan Perumahan Di Indonesia 2020-05-09T14:59:26+07:00 Rosyidi Hamzah rosyidihamzah@law.uir.ac.id <p>The house is a basic need for everyone. To assess the suitability of life of a community one indicator is the house. With a credit system for purchasing a house, most Indonesians can own a house. When the community was unable to pay home loan installments, the house will be scribbled by banks like this house in a bank escort. By drafting the debtor's house for not being able to pay housing loans, provides social and psychological sanctions to the debtor. Losses due to social and psychological sanctions for the debtor are more severe compared to sanctions that are material. This practice is not in accordance with the principle of kinship and the principle of justice which is an inseparable part of the Pancasila economic system.</p> <p><strong>Keyword :</strong> Housing finance, family and justice principle</p> 2020-05-09T14:59:26+07:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1162 Analisis Perkembangan Indeks Harga Konsumen di Kota Medan 2020-05-09T15:20:07+07:00 Sari Wulandari sariwulandari@umnaw.ac.id Muhammad Dani Habra sariwulandari@umnaw.ac.id <p><em>The Consumer Price Index (CPI) is one of the important economic indicators that can provide information about the development of prices of goods and services (commodities) paid by consumers or the public especially the city community. This study aims to analyze the Development of the Consumer Price Index in Medan City. The benefits of this research are a description of the fluctuations in commodity prices for basic needs of the community at the level of consumers or retail traders. This type of research is descriptive qualitative. The subject in this study is the Central Statistics Agency and the object in this study is the Consumer Price Index through seven groups of household expenditure in 2018-2019. The results showed that the development of price indices in Medan City tends to fluctuate from seven types of household expenditure groups. During the January-December 2019 period the highest inflation of the seven types of expenditure was foodstuffs.</em></p> <p><strong><em>Keywords: </em></strong><em>Consumer Price Index, Inflation Rate</em></p> 2020-05-09T15:20:07+07:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1132 Islamic Corporate Governance dan Pengungkapan Corporate Social Responsibility (CSR) 2020-05-10T14:19:39+07:00 Shita Tiara shitatiara@umnaw.ac.id Debbi Chyntia Ovami shitatiara@umnaw.ac.id <p><em>The operation of a Sharia Bank is inseparable from the demands of the implementation of Good Corporate Governance and based on Sharia principles which are referred to as Islamic Corporate Governance. This study aims to implement Islamic Corporate Governance on Corporate Social Responsibility Disclosure at BNI Syariah. This type of research in this study is qualitative. The subject in this research is BNI Syariah. The object of this research is Islamic Corporate Governance on Corporate Social Responsibility Disclosure. Data analysis techniques in this study used descriptive qualitative analysis. Achieved outcomes are journals and IPR. The results of the study show that the implementation variable of Islamic Corporate Governance has a positive influence on the disclosure of Corporate Social Responsibility (CSR) especially on BNI Syariah Jakarta Islamic Index. BNI Syariah uses 2.5% of net profit to provide Corporate Social Responsibility (CSR) funds. Disclosure of Corporate Social Responsibility (CSR) has a positive effect on the value of a company.</em></p> <p><strong><em>Keywords:</em></strong><em> Islamic Corporate Governance, Corporate Social Responsibility Disclosure</em></p> 2020-05-10T14:19:39+07:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1133 Makna Keuntungan Penjual Salome (Studi Fenomenologi Hermeneutik) 2020-05-10T14:30:22+07:00 Wahyu Junaedi wahyujunaedi@stiemadani.ac.id Chairun Nisa wahyujunaedi@stiemadani.ac.id Indah Nurfazlillah wahyujunaedi@stiemadani.ac.id Silviana Gunarsih wahyujunaedi@stiemadani.ac.id Titik Rodiyah wahyujunaedi@stiemadani.ac.id <p><em>Salome seller profession is an alternative entrepreneurship for the community because the business is quite easy to do. This study aims to find the meaning of profit perceived by Salome sellers. Salome sellers who are able to survive long enough in pursuing their profession certainly have their own awareness in interpreting the benefits they get during selling Salome. This research was conducted on salome sellers who have pursued their profession for more than 10 years using a hermeneutic phenomenology approach. The results showed that salome sellers interpreted its advantages in terms of broad market segments, light business capital, and business management flexibility. The findings of the research's significance can also be taken into consideration in terms of measuring the risk of salome business performance from strategic, financial, and operational aspects.</em></p> <p><strong><em>Keywords:</em></strong><em> The Meaning of Profit, Hermeneutic Phenomenology, Risk of Business Performance</em></p> 2020-05-10T14:30:22+07:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1117 Analisa Kebutuhan Industri bagi Alumni Jurusan Akuntansi Perguruan Tinggi 2020-05-24T11:31:20+07:00 Ikhwani Ratna nanda.suryadi@uin-suska.ac.id Nanda Suryadi nanda.suryadi@uin-suska.ac.id <p><em>Tracer Study is also useful in providing important information about the relationship between tertiary institutions and the professional work world, assessing the relevance of tertiary education, information for stakeholders, and completeness of requirements for tertiary accreditation. This study had two orientations, namely: (a) as a tracer study as the information from alumni would be used as input to improve the learning process and increase the relevance of graduate competencies to the job market needs; (b) as an application of a descriptive research approach in which the results of data tracking information from alumni were analyzed and described in tables and diagrams. This study resulted in interesting findings. First, accounting department of Universitas Islam Negeri Suska was a favorite major in accordance with the primary choice of the alumni when studying in college. Second, most of the alumni wanted to work in government, but in reality, most of them worked as private employees. Third, most of the alumni worked in accordance with the field studied and the majors taken during education. Fourth, alumni had the ability which is not less competitive compared to alumni from other tertiary institutions. Fifth, increased time of practical work in companies/government agencies was given to able to improve the experience needed in the job market. Sixth, there were several competencies that need to be improved, namely teaching and learning process, which include English language skills, computer skills and specific practice majors.</em></p> <p>&nbsp;</p> <p><strong><em>Key</em></strong><strong><em>w</em></strong><strong><em>ords</em></strong><em> : </em><em>Tracer Study, Accounting Alumni </em></p> 2020-05-24T11:31:20+07:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1164 Analisis Anggaran Pendapatan dan Belanja Daerah Kabupaten / Kota di Provinsi Sumatera Utara 2020-05-24T15:12:52+07:00 Murni Dahlena murnidahlenanst@umnaw.ac.id Junita Putri Rajana Harahap murnidahlenanst@umnaw.ac.id <p><em>A</em></p> <p><em>APBD shows the potential ability of a region to manage its regional resources to be a source of income in the context of regional development and prosperity. This research was conducted to analyze and identify the financial capacity of the region for the purposes of planning the following year or other interests. Regional Revenue and Expenditure Budget (APBD) is a financial plan prepared by each region based on Regional Regulations, in this case the regency / city area in North Sumater Province. This study uses district / city APBD data in North Sumatra Province for the past 4 years, from 2014 to 2017. The results of this study indicate that the financial performance of district / city governments in North Sumatra Province is good and independent, marked by the large components Regional original income continues to increase from 2014 to 2017.</em></p> <p><strong><em>Keywords : </em></strong><em>Revenue, Expenditure, Performance</em></p> 2020-05-24T15:12:52+07:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1161 Analisis Pendapatan Asli Daerah dan Belanja Pembangunan terhadap Pertumbuhan Ekonomi di Kabupaten/Kota Jawa Timur 2020-05-24T15:31:42+07:00 Muhammad Yasin muhammadyasin261092@gmail.com <p><em>Economic growth is a change in the economic process in a country in a sustainable direction for the better in a certain period. Economic growth can also be interpreted as a process of increasing the production capacity of an economy that is realized in the form of an increase in national income. PAD-Free Variables (X1) Measured using: (1) Taxes, (2) Non-taxation, Development Expenditures (X2) Measured using: (1 ) Development, (2) Growth. Economic Growth Variable (Y) Measured using: (1) Efficiency ratio, (2) Effectiveness Ratio, (3) Independence ratio, (4) Ratio of economic growth activity.This means that if the income of the region will also cause an increase in economic growth achievements. which is very flexible in terms of utilization causes the regions to be more flexible in planning the allocation of expenditure budgets for development activities in accordance with their economic agenda which includes the development of basic facilities and infrastructure that play a role in supporting optimal economic growth.</em></p> <p><strong><em>Keywords:</em></strong><em> PAD, Development Expenditure, Economic Growth</em></p> 2020-05-24T15:31:42+07:00 ##submission.copyrightStatement##