https://journal.ipm2kpe.or.id/index.php/COSTING/issue/feed COSTING : Journal of Economic, Business and Accounting 2020-07-28T05:29:13+00:00 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/1172 Apakah Ukuran Perusahaan dan Kinerja Keuangan Mempengaruhi Perusahaan dalam Mengungkapkan Sustainability Report ? 2020-07-21T01:29:00+00:00 Dwi Indah Lestari dwi.lestarilecture@unjani.ac.id Merta Noer Vadila dwi.lestari@lecturer.unjani.ac.id <p><em>One way to increase corporate awareness and responsibility for the environment can be done through Sustainability reports. The purpose of this study is to analyze the effect of company size and financial performance on the disclosure of Sustainability Reports on non-financial sector companies listed on the Stock Exchange in 2017-2018 both partially and simultaneously. Company size is measured using total assets while financial performance is measured using the ratio of Return on Assets. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX) and uses an associative descriptive method with a quantitative approach. This research uses purposive sampling method. The results of this study indicate that both partially and simultaneously, company size and financial performance do not significantly influence the disclosure of Sustainability Report elements.</em></p> <p><strong><em>Keywords :</em></strong><em> Sustainability Report, Companies’ size, Financial Performance</em></p> 2020-07-21T01:28:59+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1324 Peran Insentif dan Jaminan Sosial dalam Meningkatkan Prestasi Kerja Karyawan Pada PT. Gondari Media Pratama Padang 2020-07-21T01:35:47+00:00 Lenny Hasan lenihasan@gmail.com M. Yusri Syah Putra lenihasan@gmail.com Liza Zulbahri lenihasan@gmail.com <p><em>There are several factors that affect employees at work, so that it gives an impact on work performance generated by employees, while the factors in the form of incentives and social security provided by the company. This study aims to determine the effect of incentives and social security on the work performance of employees of PT. Gondari Media Pratama Padang partially or simultaneously. The research method used is quantitative. The sampling technique used is saturated sampling, so the sample is 60 respondents. Data analysis techniques used are multiple linear regression, t test, F test and coefficient of determination. Based on the partial test results found that incentives and social security have a positive and significant effect on the work performance of employees of PT. Gondari Media Pratama Padang because the significant value &lt;alpha (α) = 0.05. The results of testing together found that incentives and social security have a positive and significant effect on the work performance of PT. Gondari Media Pratama Padang because the significant value &lt;alpha (α) = 0.05. Based on the test results the coefficient of determination is known as Adjusted R-Square value of 0.480, meaning that the ability of the incentive variable (X1) and social security (X2) explains work performance by only 48% while the remaining 52% is explained by other variables not used in this study.</em></p> <p><strong><em>Keywords: </em></strong><em>Incentives, Social Security and Job Performance.</em></p> 2020-07-21T01:35:47+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1319 Kinerja Keuangan Daerah Kabupaten / Kota Sebelum dan Setelah Pemekaran Daerah Sumatera Selatan 2020-07-21T01:42:20+00:00 Benta Palantama Putra Benta@stiebipranaputra.ac.id Retno Ulfayatun Hidayah benta@stiebipranaputra.ac.id <p><em>In line with the spirit of regional autonomy, regional performance is measured through the ability of the region to manage and manage its own households. This study aims to analyze the financial performance of district / city areas before and after the division of regions in southern Sumatra. This type of research used in this research is quantitative descriptive. The sampling technique used was purposive sampling with a number of 6 parent districts experiencing expansion in the South Sumatra region. Data were analyzed in this test using t test (paired t-test). The results of this study indicate that: 1) measured from the fiscal decentralization ratio there are differences in the financial performance of the district government before and after the division in South Sumatra Province because the Total Local Revenue (PAD) has increased after the division; 2) measured from the ratio of capital expenditure harmony there are differences in the financial performance of district governments before and after the division in South Sumatra Province because capital expenditure (development) has increased after the division; 3) measured from the growth ratio of PAD there is no difference in the financial performance of district governments before and after the division in South Sumatra Province because the Regional Original Revenue (PAD) has not changed; 4) measured from the ratio of regional financial dependency there is no difference in the financial performance of the district government before and after the division in South Sumatra Province because the transfer revenue with total regional income has not changed.</em></p> <p><strong><em>Keywords</em></strong><em> : Financial Performance, Regional Expansion, </em></p> 2020-07-21T01:42:20+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1322 Pengaruh Kepemimpinan dan Budaya Organisasi terhadap Kinerja Fasilitator pada Program Kota Tanpa Kumuh di Kota Lubuklinggau 2020-07-28T03:54:20+00:00 Wendy Syahputra Wendysyahputra@stiebipranaputra.ac.id Maresta Dora wendysyahputra@stiebipranaputra.ac.id <p><em>The relationship of these theories with the three variables under study in which a competent and good leadership owned by a leader can influence and guide the facilitator to improve performance in order to achieve the expected goals. The method used in this research is the Quantitative Method. The population in this study was all the Facilitators, the sample taken in this study was the taking of the entire population or a saturated sample of 42 people. The hypothesis can be said to be proven and tested its truth, so it can be concluded that the Leadership and Organizational Culture have a significant or partially significant effect on the performance of the Facilitators in the Office of the City without Slums Program. Furthermore, the existence of Organizational Culture which is given by the leader to the facilitator can have an impact on the working spirit of the facilitator on the work, so as to obtain the expected results. This has an impact or effect on improving the Facilitator's Performance. This result is proven by the hypothesis and research conducted by researchers in which all three variables get positive and significant results. Thus if Leadership and Organizational Culture are implemented effectively and efficiently, it can improve the Performance of Facilitators in the Slumless City Program Office.</em></p> <p><strong><em>Keywords:</em></strong><em> Leadership, Organizational Culture, Performance Facilitator.</em></p> 2020-07-28T03:54:20+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1414 Sistem Penilaian Prestasi Kerja pada PT. Bank Negara Indonesia (Persero) Tbk Kantor Cabang Syari'ah Pekanbaru, Riau 2020-07-28T05:15:23+00:00 Dr. Zulkifli Rusby, ME, Sy zulkiflireviewer@gmail.com Muhammad Arif muhammadarif@fis.uir.ac.id Ahmad Hidayatullah hidayatzainal4@gmail.com <p><em>Performance appraisal is a work achieved by a person in carrying out the tasks assigned to him based on skill, experience and sincerity as well as time. In this study the authors wanted to know the job performance evaluation system at PT. Bank Negara Indonesia (PERSERO) Tbk Syari'ah Pekanbaru Branch Office by focusing on 5 (five) research variables, and in this study can be seen as follows: (1) Achievement of Achievement, based on the results of processed and data analysis of respondents' answers obtained 71, 61%. (2) Building Trust, based on the results of the processed and data analysis of respondents' answers obtained 70.31%. (3) Focus on Customers, based on the results of processed and data analysis of respondents' answers obtained 69.27%. (4) Orientation on Quality, based on the results of the processed and data analysis of respondents' answers obtained 75.78%. (5) Cooperation, based on the results of the processed and data analysis of respondents' answers obtained 68.35%. And in this study it can be seen that the performance appraisal system at PT. Bank Negara Indonesia (PERSERO) Tbk Syari'ah Pekanbaru Branch Office has almost reached the effective level or can be said to be "quite effective" because it is in the range of 56-76%. This can be seen from the final results of data processing of several indicators of the existing variables of only 71.06%. From the results of the questionnaire that has been analyzed.</em></p> <p><strong><em>Keywords:</em></strong><em> Assessment System, Job Performance, Islamic Banks</em></p> 2020-07-28T05:15:23+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1347 Analisis Pola Konsumsi Rumah Tangga Petani Kelapa Sawit di Kabupaten Labuhanbatu 2020-07-28T05:29:13+00:00 Zulkarnain Nasution zulkarnainnasution1974@gmail.co.id Khairul Rizal khairulrizal0708@gmail.com Junita Lubis junitalbs@gmail.com <p><em>The household is the smallest unit in society, so it can be said that household income means community income. This study aims to determine the determination of the variable income, economic activity, and household members, as well as differences in the location of residence to the consumption of oil palm farmers in Labuhanbatu Regency. The method used to analyze data with multiple linear regression models, by certifying in the Least Square Dummy Variable (LSDV) method. The estimation results found that all independent variables were positive and significantly influenced the amount of food consumption, on the contrary were negative and significant towards non-food consumption expenditure. The estimation results also found that the amount of consumption of various types of foodstuffs in urban communities was smaller than the food consumption of inland communities amounting to Rp.1,248,000. However, greater than the consumption of food for coastal communities is Rp. 1,323,800. While the amount of consumption expenditure for various types of non-food for urban communities is greater than non-food consumption for inland communities Rp.2,782,000. And also greater than non-food consumption of coastal communities, namely Rp. 3776 000. Variation in the ability of independent variables in explaining food consumption by 92.5 percent, and expenditure for non-food consumption by 87.4 percent. The model specification is very good with the model being free from violations of the classical assumptions of multicollinearity and heterokedastisitas.</em></p> <p><strong><em>Keywords:</em></strong> <em>C</em><em>onsumption, </em><em>I</em><em>ncome, </em><em>S</em><em>ocio-economy, </em><em>O</em><em>il palm </em><em>F</em><em>armers</em></p> 2020-07-28T05:29:13+00:00 ##submission.copyrightStatement##