https://journal.ipm2kpe.or.id/index.php/COSTING/issue/feed COSTING : Journal of Economic, Business and Accounting 2021-06-29T08:28:53+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/1678 Pengaruh Current Ratio, Perputaran Persediaan, Debt To Asset Ratio, Growth Dan Size Terhadap Profitabilitas Perusahaan Retail Sektor Trade, Investment dan Service Yang Terdaftar di Bursa Efek Indonesia 2021-02-14T13:56:22+00:00 Annisa Nauli Sinaga nisanauli220906@gmail.com Citra William williamcitra88@gmail.com Tiffanny Meiluartha williamcitra88@gmail.com Alviana Celia Jansen williamcitra88@gmail.com <p><em>The development of companies nowadays have been growing rapidly and causing intense competition in the market.&nbsp; Trade, service, and investment sector companies are emerging in Indonesia. Thus, this study aims to identify the impact of current ratio, inventory turnover, debt to asset ratio, growth and size&nbsp; towards firm’s profitability in Trade, Service, and Investment Companies Listed in Indonesia Stock Exchange (IDX) from year 2016-2019. The research type of this study is quantitative method.&nbsp; The data is classified as quantitative and ratio scale. This study uses secondary data. The population for this study is 154 trade, service, and investment sector companies listed in Indonesia Stock Exchange (IDX) from year 2016-2019. The sample for this study is 65 trade, service, and investment sector companies listed in Indonesia Stock Exchange (IDX) from year 2016-2019 using observational sampling method. The model of this study is multiple linear regression.&nbsp; The result of this study shows that current ratio, inventory turnover, debt to asset ratio, growth and size partially and simulteneously do not affect firm’s profitability in Trade, Service, and Investment Companies Listed in Indonesia Stock Exchange (IDX) from year 2016-2019.</em></p> <p><strong><em>Keywords</em></strong><em> : </em><em>Current Ratio, Inventory Turnover, Debt To Asset Ratio, Growth, Size dan Profitability</em></p> 2021-02-14T13:49:37+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1887 Pengaruh Pertumbuhan Penjualan, Current Ratio, Debt To Equity Ratio, Ukuran Perusahaan, Dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI 2021-02-14T13:56:22+00:00 Ninta Katharina ninta.sbkt@gmail.com Graccella Graccella ninta.sbkt@gmail.com Andy Putra ninta.sbkt@gmail.com Vinny Vica Yoanna ninta.sbkt@gmail.com <p><em>Return</em><em>l</em> <em>Onl Assetl (ROA) is one of the variable which is used to see the capability of a company in order to obtained profit from the assets that it owns. The purpose of this research is to see the effect of Sales Growth, Current Ratio, Debt to Equity Ratio, Firm Size, and Inventory Turnover against Return On Asset, This type of research is quantitative descriptive with secondary data sources, selection of the sample in this research is using purposive sampling method and this research test method is using multiple linear regression analysis method. The amount of population in this research is 84 consumer goods industry sector companies that registered in Indonesia Stock Exchange (IDX) in 2017-2019. Based on the research results we can conclude that Growth Sales, Current Ratio, Debt to Equity Ratio, Firm Size, and Inventory Turnover simultaneously have a significant and positive effect against Returnl Onl Asset. Meanwhile, only Debt to equity Ratio that partially has a positive effect against Return On Asset, while Growth Sales, Current ratio, Firm Size, and Inventory Turnover have no significant effect against Return On Asset.</em></p> <p><strong><em>Keywords</em></strong><em> : Growth Sales, Current Ratio, Debt to Equity Ratio, Firm Size, Inventory Turnover.</em></p> 2021-02-14T00:00:00+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1598 Pengaruh Perusahaan Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2021-02-14T13:59:52+00:00 Bayu Wulandari wulandari.bayu044@gmail.com Mettania Kirana mettania2@gmail.com Helnia Oktavia Sitanggang oktaviahelnia@gmail.com Jayana Jayana jayana.huang20@gmail.com <p><em>This research was aimed to evaluate whether there is a Leverage, Total Assets Turnover, Earning per Share, Current Ratio, Profitability, and Firm Size have related to dividend policy of manufacturing companies which is registered on Indonesia stock exchange in period 2017-2019. This research is included in type of quantitative descriptive research which uses data from <strong>162 </strong>manufacturing companies that is registered on Indonesia stock exchange in period 2017-2019. This research also uses purposive sampling method that have 52 samples. Data in this research are all of the financial reports from each company that is published&nbsp; on </em><a href="http://www.idx.co.id/"><em>www.idx.co.id</em></a><em>. The variables related in this research are leverage, tato, eps, current ratio, profitability, and firm size. The research’s method uses descriptive analysis and multiplelinear regression analysis. The result of this study shows that Leverage have a negative effect to dividend policy, Total Assets Turnover have a negative effect to dividend policy, Earning per Share does not have a negative and significant to dividend policy, Current Ratio have a negative effect to dividend policy, Profitability does not make a significant contribution to dividend policy, and Firm Size does not have a negative and significant to dividend policy of manufacturing companies on Indonesia stock exchange. Simultaneously, Leverage, Total Assets Turnover, Earning per Share, Current Ratio, Profitability, and Firm Size together have a significant with dividend policy of manufacturing companies on Indonesia stock exchange.</em></p> <p><strong><em>Keywords : </em></strong><em>Leverage, Total Assets Turnover, Earning per Share, Current Ratio, Profitability, Firm Size, and Dividend Policy.</em></p> 2021-02-14T13:59:52+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1614 Pengaruh Likuiditas, Profitabilitas, Struktur Modal, Ukuran Perusahaan Dan Kebijakan Dividen Terhadap Nilai Perusahaan Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2021-02-14T14:02:35+00:00 Annisa Nauli Sinaga nisanauli220906@gmail.com Calvin Halim calvin.halim.940@gmail.com Sonia Sonia calvin.halim.940@gmail.com <p><em>Firm value is one&nbsp; of the criteria used by investors in making decisions to invest in a company where Firm value is often associated with share prices. The purpose of this research is to determine the effect of Capital Structure (DER), Liquidity (QR), Profitability (ROA), Dividends (DPR), and Firm Size (Total Assets) on the </em><em>Firm </em><em>Value. This type of research is quantitative descriptive with secondary data, the selection of research samples using purposive sampling techniques, and testing methods with multiple linear regression analysis method. The population in this research were 167 manufacturing companies listed on the </em><em>IDX</em><em> during the period 2016 – 2019. Based on the results of the study, it can be concluded that simultaneously the Capital Structur</em><em>e</em><em> (DER), Liquidity (QR), Profitability (ROA), Dividend (DPR), and Firm Size (total assets) have a simultaneous and positive effect. While partially, only Dividend (DPR) has a positive effect on Firm Value, while Profitability (ROA) have a negative effect on Firm Value; Capital Structure (DER), Liquidity (QR) and Firm Size (Total Assets) have no </em><em>effect and is insignificant</em><em> on Firm Value</em><em>.</em></p> <p><strong><em>Keywords</em></strong><em> : Capital Structure, Liquidity, Profitability, Dividends, Firm Size</em></p> 2021-02-14T14:02:35+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1965 Pengaruh Transparansi, Kompetensi, Dan Sistem Akuntansi Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Penerapan Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi 2021-02-14T14:07:11+00:00 Ria Herlina ria_alfian66@yahoo.co.id Taufeni Taufik ria_alfian66@yahoo.co.id Azwir Nasir ria_alfian66@yahoo.co.id <p><em>This study aims to examine the effect of transparency, competency, financial accounting systems on the accountability of regional financial management with the government's internal control system as a moderating variable with a case study in Indragiri Hulu Regency.</em> <em>The population of this study were all employees in all OPDs in Indragiri Hulu Regency as many as 45 OPDs so that a sample of 180 respondents was obtained from this population using the purposive sampling method. The data analysis method used in this research is the quantitative analysis method with WarpPLS version 6.0 as data processing software.</em> <em>The results show that transparency, competency, and financial accounting systems affect the accountability of regional financial management, the implementation of the government internal control system can moderate the effect of transparency and financial accounting systems on the accountability of regional financial management, and the implementation of the government internal control system cannot moderate the effect of competency on the accountability of regional finance management.</em></p> <p><strong>Keywords:</strong> <em>Transparency, Competency, Financial Accounting System, The Accountability of Regional Financial Management, Implementation of The Government Internal Control System</em></p> 2021-02-14T14:07:11+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1989 Pengaruh Sustainability Reporting, Profitabilitas, Struktur Modal Dan Insentif Manajer Terhadap Nilai Perusahaan 2021-02-14T14:12:44+00:00 Yolanda Pratami yolandapratami3@eco.uir.ac.id Poppy Camenia Jamil poppycameniajamil@eco.uir.ac.id <p class="Default"><em>Indonesia's growing economy require every company to improve company performance for achievement of company goals. In addition, the company is also expected to increase the firm’s value for shareholder prosperity. Firm’s value is very important because it shows the performance of the company that can affect investor perceptions of the company. The issue of companies listed on the Indonesia Stock Exchange shows that most firm’s values ​​have declined from 2017 to 2018 while good company values ​​are seen from stable and rising share prices. This study aims to test empirically the influence of sustainability reporting, profitability, capital structure and managerial incentive to firm’s value on the companies listed in Indonesia Stock Exchange during periode 2017-2018. </em><em><span lang="IN">This study used </span>purposive sampling method</em><em><span lang="IN"> for the selection of sampel. </span></em><em>The population of this research is 613 companies with total sample of 39 companies. Data analysis technique in this research </em><em><span lang="IN">is multiple regression analysis with SPSS version 23.0.</span> </em><em>The research result show that sustainability reporting has no effect to to the firm’s value, profitability has effect to the firm’s value, capital structure has no effect to the firm’s value and managerial incentive has no effect to the firm’s value. The results of this study are expected to be a motivation for company management to increase firm’s value because it will have an impact on investor interest in investing in companies in Indonesia.</em></p> <pre><strong>Keywords:</strong> <em>S</em><em><span lang="IN">ustainability </span></em><em>R</em><em><span lang="IN">eporting, </span></em><em>P</em><em><span lang="IN">rofitability, </span></em><em>C</em><em><span lang="IN">apital </span></em><em>S</em><em><span lang="IN">tructure, </span></em><em>M</em><em><span lang="IN">anagerial </span></em><em>I</em><em><span lang="IN">ncentive, </span></em><em>F</em><em><span lang="IN">irm’s </span></em><em>V</em><em><span lang="IN">alue</span></em></pre> 2021-02-14T14:12:44+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1951 Pengaruh Perputaran Piutang, Penjualan, Perputaran Kas, Perputaran Persediaan dan Hutang Terhadap Laba Bersih 2021-02-25T01:17:21+00:00 Bayu Wulandari wulandari.bayu044@gmail.com Wilda Afriany Ompusunggu wildaafriany93@gmail.com <p><em>This research is a quantitative study which aims to determine the effect of accounts receivable turnover, sales, cash turnover, inventory turnover and debt on the net profit of large trading companies. The study population includes 62 large trading companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sample was determined using purposive sampling method with certain criteria by which 15 companies were obtained so that there were 45 issuers for 3 years. The research data is secondary data obtained from www.idx.co.id and uses multiple linear regression data analysis. The research concludes that accounts receivable turnover, sales, cash turnover, inventory turnover, and debt simultaneously have a significant effect on net profit. Accounts receivable turnover partially has a significant effect on net profit. Sales partially have a significant effect on net profit. Cash turnover partially has a significant effect on net profit. Inventory turnover partially has a significant effect on net profit. Liability partially does not have a significant effect on net profit.</em></p> <p><strong><em>Keywords</em></strong><em>: Receivables turnover, sales, cash turnover, inventory turnover, debt and net profit.</em></p> 2021-02-25T01:17:21+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1950 Pengaruh DER, CR, DPR, EPS, Inflasi, Dan Pertumbuhan Arus Kas Operasi Terhadap Return Saham Pada Perusahaan Sektor Property, Real Estate dan Konstruksi Bangunan Di BEI 2021-02-25T01:24:26+00:00 Bayu Wulandari wulandari.bayu044@gmail.com William Wijaya bayam922@gmail.com Veronika Winata Verowinata16@gmail.com Kathy Kathy kathycarleno3@gmail.com Lise Septani lisestephani99@gmail.com <p><em>The purpose of this research is to carry out analysis regarding the influence of Operating Cash Flow Growth, Inflation, Earning per Share Ratio, Debt to Equity Ratio, and Current Ratio on Stock Returns in building, property, and real estate construction companies. In the implementation of this research, the population used is building construction companies, property, and real estate which are listed on the Indonesia Stock Exchange for the period 2016 to 2019. In this study, the sampling technique is using purposive sampling. The data used are quantitative secondary data. The data analysis method is multiple linear regression. Based on the results of the analysis, it is determined that simultaneously the independent variable Debt Equity Ratio, the independent variable Current Ratio, the independent variable Earning per Share, the independent variable Dividend Payout Ratio, Inflation and Growth in Operating Cash Flow do not provide contribution to the influence of Stock Return. Partially the results of the analysis determine that the independent variable of the Debt Equity Ratio contributes a significant effect on stock returns, meanwhile for the independent variables of Current Ratio, Dividend Payout Ratio, Earning per Share, Inflation and Operating Cash Flow Growth did not contribute significantly to Stock Returns.</em></p> <p><strong><em>Keywords:</em></strong> <em>Debt Equity Ratio, Current Ratio, Dividend Payout Ratio, Earning Per Share, Inflation, Operating Cash Flow Growth and Stock Returns</em></p> 2021-02-25T01:24:26+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1544 The Determinan Kinerja Keuangan Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2021-02-25T01:44:30+00:00 Jusmarni Amir jusmarni@stiepersadabunda.ac.id <p><em>Stocks are currently a popular investment product among investors. Stocks that are of interest to investors are stocks that have a high selling value because the stock price is a very important factor to pay attention to and indicators are used to measure the welfare of shareholders. The higher the share price, the higher the value of the company and vice versa. However, investing in stocks in the capital market is also filled with an element of uncertainty or risk, this is because investors do not know with certainty the results they will get from their investments. Company specific financial information is one of the important internal company factors that can influence investors to invest. The research aims to analyse the effect of Capital Structure, liquidity, and profitability on stock price. Samples used in this study are food and beverage companies listed in the Indonesian Stock Exchange during 2016-2018 periods. Multiple linear regression method used to anlyse the effect of DER,CAR,&nbsp; and NPM on Stock Price. The results showed that DER and CAR have not significant effect on Stock Price. NPM have a significant effect on Stock Price.</em></p> <p><strong><em>Keywords:</em></strong><em> Capital Structure, liquidity, Profitability, Stock Price</em></p> 2021-02-25T01:44:30+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1990 Pasar Modal dan Penanaman Modal Asing di Indonesia 2021-02-26T00:24:51+00:00 Poppy Camenia Jamil poppycameniajamil@eco.uir.ac.id Restu Hayati restuhayati@eco.uir.ac.id <p><em>The role of the capital market for the economy of a country according to capital market education by</em> <em>PT. There are two functions of the Indonesia Stock Exchange, namely as a means of business funding or as a means for companies to obtain funds from investors (investors) for business development, expansion, additional working capital and others. This study aims to explain the relationship between the capital market and foreign investment in Indonesia. The variables used in this study are the return of the Composite Stock Price Index (IHSG) and Foreign Direct Investment (FDI) from 2003 to 2019. Data analysis techniques use regression analysis to explain the relationship between the capital market and foreign investment in Indonesia. Indonesia. The final results of the achievements in this study are to increase literacy understanding about economic activities, capital markets, investment to contribute to economic growth. </em></p> <p>&nbsp;<strong><em>Keywords:</em></strong> <em>IHSG, FDI, Investment, Capital Market, Stock Index.</em></p> 2021-02-26T00:24:50+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1664 Pengaruh Return On Asset dan Net Profit Margin Terhadap Harga Saham 2021-02-26T00:38:39+00:00 Abdul Hamid abdulhamid23345@gmail.com Dailibas Dailibas dailibas@fe.unsika.ac.id <p><em>In the last few years, the national automotive industry has shown fairly attractive developments that are in great demand. This study aims to examine the effect of ROA and NPM on stock prices in automotive and component manufacturing companies listed on the IDX for the 2014-2019 period. The sample in this study there were 5 companies from 13 companies as a population, sampling using purposive sampling, so that the number of samples studied was 30 data for 6 years. The research method used is descriptive quantitative research methods. Based on the results of the research conducted, the authors concluded with the t test and f test, namely: ROA has a negative effect on stock prices, NPM has a positive effect on stock prices. Simultaneously ROA and NPM have an effect on stock prices. Based on this research, it is known that the stock price can be described as 53.3% by ROA and NPM and there are still 46.7% other factors outside the independent variables in this study that can describe the stock price. </em></p> <p><strong><em>Keywords:</em></strong><em> ROA, NPM, Stock Price.</em></p> 2021-02-26T00:29:26+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1661 Pengaruh Current Ratio (CR) Dan Debt To Asset Ratio (DAR) Terhadap Return On Asset (ROA) 2021-02-26T00:39:05+00:00 Cindy Febrianti febriantic5@gmail.com Sri Suartini sri.suartini@feb.unsika.ac.id <p><em>One way to look at a company's financial health is by using financial ratios. </em><em>This study aims to determine and analyze the effect of Current Ratio (CR), Dept to Asset Ratio (DAR) on Return On Assets (ROA). The research population used is all plastic and packaging companies listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. The research sample consisted of 9 companies selected using purposive sampling method from 14 companies obtained from the website of the Indonesia Stock Exchange (BEI) and the sites of the sample companies. The hypothesis testing method used is multiple linear regression analysis. The results showed that Current Ratio (CR) has an effect on Return On Assets (ROA). And Dept to Asset Ratio (DAR) has no effect on Return On Assets (ROA). </em></p> <p><strong><em>Keywords:</em></strong><em> Current Ratio, Debt to Assets Ratio, Asset Returns</em></p> 2021-02-26T00:32:22+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1556 Pengaruh Return On Asset, Return On Equity dan Net Profit Margin Terhadap Harga Saham 2021-02-26T00:38:06+00:00 Daniel Ramos Simbolon danielramos825@gmail.com Sri Suartini sri.suartini@feb.unsika.ac.id <p><em>In an era of globalization like this, the growing public interest in automotive and components in Indonesia, companies should carry out better corporate governance to face competition. This study aims to examine the effect of ROA, ROE, and NPM on stock prices in automotive and component manufacturing companies listed on the IDX for the 2014-2019 period. Sampling using purposive sampling and obtained 5 automotive subsector companies and components from 13 automotive subsector companies and components as samples. So that the number of samples studied is 30 data for 6 years. The research method used is quantitative research methods with descriptive and verification approaches. Based on the results of research conducted by the author using SPSS 20, it can be concluded with the t test and f test, namely: ROA has a negative effect on stock prices, ROE has no effect on stock prices, NPM has a positive effect on stock prices. Simultaneously ROA, ROE and NPM have an effect on stock prices. Based on the determinant coefficient test, it was found that the independent variable affected the dependent by 55.7% and there were still 44.3% other factors outside the independent variable in this study. </em></p> <p><strong><em>Keywords:</em></strong><em> ROA, ROE, NPM, Stock Price.</em></p> 2021-02-26T00:36:57+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1663 Pengaruh Penjualan Dan Harga Pokok Penjualan Terhadap Laba Bersih 2021-02-26T00:41:39+00:00 Denisa Nurazhari denisanurazhari06@gmail.com Dailibas Dailibas dailibas@fe.unsika.ac.id <p><em>The problems raised in this study are: analyzing, analyzing and analyzing the analysis and sales and cost of goods sold to net income. The listed companies in the cigarette manufacturing sub-sector were IDX 2011-2019. The number of samples taken were 4 (three) cigarette sub-sector companies from 5 cigarette company populations that had published complete annual financial reports during the study period. The sampling technique used was purposive sampling. This thesis is expected to contribute to the development of accounting, especially financial accounting. The research method used is descriptive quantitative method verivicative with multiple linear regression analysis. Based on the results of data analysis, the results were obtained; Sales have a significant positive effect on net income. And the Sales Price in a partial test has a negative effect on net income, on the same or simultaneous test, Sales and COGS are known to have a significant effect on Net Income.</em></p> <p><strong><em>Keywords:</em></strong><em> Sales, COGS, Net Income,</em></p> 2021-02-26T00:41:39+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2066 Dinamika Hukum Perpajakan Di Indonesia Ditinjau Dari Undang-Undang Nomor 28 Tahun 2009 Tentang Pajak Daerah Dan Distribusi Daerah 2021-03-07T01:04:45+00:00 Moza Dela Fudika mozadelafudika@law.uir.ac.id Rosyidi Hamzah rosyidihamzah@law.uir.ac.id <p><em>Changes in tax regulation policies as an implication of regional autonomy in Indonesia starting from Law Number 18 of 1997 concerning Regional Taxes and Regional Levies, then amended by Law Number 34 of 2000 concerning Amendments to Law Number 18 of 1997 concerning Taxes Regions and Regional Retribution. This regulation was later replaced by Law Number 28 of 2009 concerning Regional taxes and Regional Levies. Of the three regulations, legal dynamics occur that lead from decentralized to centralized. The research method in this study uses the normative legal method. From the results of the study, it is found that the dynamics of taxation law in Indonesia in terms of law number 28 of 2009 concerning regional taxes and regional distribution have experienced legal changes in terms of types of taxes, discretionary rate setting, and the nature of determining the type of tax of the law prevailing previously which led to a decentralized to centralized nature as well as a change in tax determination policy from an open list system to a closed list system.</em></p> <p><strong><em>Keyword : </em></strong><strong><em>legal dynamics</em></strong><strong><em>, </em></strong><strong><em>taxation</em></strong><strong><em>, </em></strong><strong><em>regional taxes and regional distribution</em></strong></p> 2021-03-07T01:04:44+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1660 Pengaruh Return On Asset (ROA) dan Debt To Equity Ratio (DER) Terhadap Harga Saham 2021-03-07T01:22:47+00:00 Bayu Ramadhan bayuramadhan9888@gmail.com Nursito Nursito nursito@unsika.ac.id <p><em>The capital market has an important role in increasing the efficiency of the financial system and is one of the vital financial intermediation institutions in the modern economy of a country. This study aims to examine the effect of ROA and DER on stock prices in automotive and component manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2019. Purposive sampling was used to collect samples from the population, obtained 5 automotive sub-sector companies and components from 13 automotive sub-sector companies and components as samples. So that the number of samples studied was 30 data counted by 6 years. The research method used is descriptive and verification quantitative research methods. Based on the results of research conducted by the author using SPSS 24 for partial and simultaneous tests, namely: ROA has no effect on stock prices, DER is significant positive on stock prices. Simultaneously ROA, DER affect stock prices. Based on the determinant coefficient test, the independent variable affects the dependent variable by 40.7% and there are still 59.3% factors from the variables outside this study.</em></p> <p><strong><em>Keywords:</em></strong><em> ROA, DER, Stock Price</em></p> 2021-03-07T01:10:21+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1681 Pengaruh Pelatihan Dan Kompetensi Terhadap Kinerja Pegawai Pada Badan Perencanaan Pembangunan Daerah (BAPPEDA) Kabupaten Bekasi 2021-03-07T01:22:02+00:00 Cindy Ayu Lestari cindyayulestari423@gmail.com Anggi Pasca Arnu anggi.pasca@fe.unsika.ac.id <p><em>The purpose of training is to improve employee competence, so that employees who have inadequate abilities or skills can be provided with training, are friendly in order to boost employee performance to be better. So it means that training and talent competencies greatly affect employee performance. Research methods are activities in the form of data analysis and providing interpretations related to the research objectives. The independent variables are competence and training with the variables served are employee performance. Respondents of this study were employees of the Bekasi District Development Planning Agency (BAPPEDA). The results of the research had a positive and partially significant effect on performance, which had a positive and partially significant effect on performance and independent variables, namely training (X1) and competence (X2) simultaneously. positive and significant effect on performance (Y). </em></p> <p><strong><em>Keywords:</em></strong><em> Training, Competence, Performance.</em></p> 2021-03-07T01:13:09+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1697 Pengaruh Rasio Likuiditas, Solvabilitas, Profitabilitas Terhadap Harga Saham Subsektor Perkebunan Yang Terdaftar Di Bursa Efek Indonesia 2021-03-07T01:22:23+00:00 Eka Sholeha Thea ekasholehathea646@gmail.com hari sulistyo ekasholehathea646@gmail.com <p><em>Share Price is a reflection of the successful management of the company. A high share price will provide benefits, namely in the form of capital gains and a better image for the company so that it will attract investors to invest in the company. This study aims to determine whether there is an influence between liquidity, solvency and profitability on stock prices either partially or simultaneously. The research sample taken was 11 companies from a total of 19 plantation subsector companies that were listed on the Indonesia Stock Exchange in 2016-2018 with the sampling technique used was purposive sampling technique. The research method used is descriptive and verification, where descriptive uses descriptive statistics and verification uses multiple linear regression analysis and the coefficient of determination. The results of this study partially Current Ratio has no effect on stock prices, Debt to Equity Ratio has a negative effect on stock prices and Return on Equity has negative effects on stock prices.</em></p> <p><strong><em>Keywords:</em></strong><em> Stock Price, Liquidity, Solvency, Profitability</em></p> 2021-03-07T01:17:18+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1533 Pengaruh Current Ratio, Debt To Equity Ratio dan Return On Equity Terhadap Return Saham Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia 2021-03-12T03:51:52+00:00 Abdurrohman Oman oman.abdurrohman24@gmail.com Dwi Fitrianingsih oman.abdurrohman24@gmail.com Anis Fuad Salam oman.abdurrohman24@gmail.com Hurul Aeni oman.abdurrohman24@gmail.com <p><em>This study aims to determine the influence of Current Ratio (CR) Debt to Equity Ratio (DER) and Return On Equity on Stock Returns either partially or simultaneously in Property and Real Estate Companies listed on the Indonesian Stock Exchange in the 2014-2018 period. This research uses descriptive statistical analysis research type with a quantitative approach. The population in this study amounted to 64 companies. This study uses financial statement data with time series for the last 5 years. Sampling in this study using purposive random sampling technique and obtained a sample of 15 companies. The results of the analysis using the t test and f test state that Current Ratio, Debt to Equity Ratio and Return On Equity have a significant effect on Stock Returns either partially or simultaneously.</em></p> <p><strong><em>Keyword :</em></strong><em> Current Ratio, Debt to Equity Ratio and Return On Equity Against Stock Return</em></p> 2021-03-12T03:51:52+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2036 Pengaruh Komunikasi, Kepemimpinan dan Insentif Terhadap Kinerja Karyawan Pada PT. Jaya Anugrah Sukses Abadi 2021-03-12T03:56:31+00:00 Cindy Marceline claudiayoseph8@gmail.com Demak Claudia Yosephine Simanjuntak claudiayoseph8@gmail.com Claudia Lorenza claudiayoseph8@gmail.com Albert Albert claudiayoseph8@gmail.com <p><em>The importance of Human Resources needs to be realized by every level of management in the company, in order to improve the company's development. This research was conducted by researchers with the aim of testing and analyzing the influence of communication, leadership and incentives on employee performance at PT. Jaya Anugrah Sukses Abadi. In this study, the method used in this study is multiple linear regression analysis. Where the total population amounted to 176 consumers and the number of samples in this study amounted to 122 consumers. From the results of this study conducted by researchers, it was found that partially and simultaneously the quality of communication, leadership and incentives had a positive and significant effect on employee performance at PT. Jaya Anugrah Sukses Abadi. The coefficient of determination is 0.653 which means 65.3% of employee performance which can be explained by communication, leadership and incentives, while the remaining 34.7% is explained by other variables not examined in this study.</em></p> <p><strong><em>Keywords:</em></strong><em> Incentives; Leadership; Employee performance; Communication.</em></p> 2021-03-12T03:56:31+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1581 Pengaruh Capital Adequacy Ratio, Non Performing Loan dan Return On Asset Terhadap Penyaluran Kredit 2021-03-12T04:02:43+00:00 Dewanti Safitri dewantisftr@gmail.com Asep Muslihat Asep.muslihat@staff.unsika.ac.id <p><em>This study aims to determine whether there is an influence of capital adequacy ratio, non-performing loans, return on assets, lending. The effect of capital adequacy ratio financing on lending, the effect of non-performing loans on lending and the effect of return on assets on lending, and capital adequacy ratios, non-performing loans and return on assets on lending. 44 samples were taken from 2016 to 2019 with data on monthly capital adequacy ratios, non-performing loans, return on assets, and lending. The statistical methods taken in this research are multiple analysis, classic assumption test, descriptive statistical analysis, determination analysis and hypothesis testing using SPSS 25 analytical tools.In this research, we know the effect of capital adequacy ratio, non-performing loans, and return on assets in partial or joint lending. This method is a descriptive verification method with a quantitative approach to the source of annual financial statements at commercial banks. Purposive sampling technique. The data obtained were analyzed by testing the validity of the data, multiple linear regresis analysis and hypothesis testing using the f test and t test.The results of this study show that the partial capital adequacy ratio has a negative effect on lending, non-performing loans on lending have a positive effect and the return on assets on lending has a positive effect. Whereas jointly the credit distribution is very influential.</em></p> <p><strong><em>Keywords:</em></strong><em> Capital Adequacy Ratio, Nonperforming Loans, Return On Assets, Lending</em></p> 2021-03-12T04:02:43+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1973 Pengaruh Ukuran Bank, Struktur Modal, Suku Bunga Dan Loan To Deposit Ratio Terhadap Profitabilitas Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia 2021-03-16T00:27:51+00:00 Evonella Nainggolan evonellanainggolan@gmail.com Jessy Safitri Sitorus Evonellanainggolan@gmail.com <p><em>Banking in carrying out its operational activities is always required to achieve high profitability. This study aims to examine the effect of Bank Size, Capital Structure, Interest Rates and Loan to Deposit Ratio on the Profitability of Banking Companies Listed on the Indonesia Stock Exchange 2016-2019 Period. The approach that processes the research data is a quantitative approach. The population in this study were 43 companies with 25 samples of banking companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The data analysis method used is multiple linear regression test. The results of this study are that Bank Size has an effect on Profitability, Capital Structure has an effect on Profitability, Interest Rates have no effect on Profitability, and Loan to Deposit Ratio has no effect on Profitability in Banking Companies Listed on the Indonesia Stock Exchange Period 2016-2019. Simultaneously, Bank Size, Capital Structure, Interest Rate and Loan to Deposit Ratio affect the Profitability of Banking Companies Listed on the Indonesia Stock Exchange 2016-2019 Period. Keywords: Bank Size, Capital Structure, Interest Rates, Loan to Deposit Ratio and Profitability.</em></p> <p><strong><em>Keywords :</em></strong><em> Bank Size, Capital Structure, Interest Rates, Loan to Deposit Ratio and Profitability. </em></p> 2021-03-16T00:27:51+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1497 Pengaruh Capital Adequacy Ratio, Non Performing Loan dan Biaya Operasional Pendapatan Operasional Terhadap Return On Assets 2021-03-16T00:40:55+00:00 Nanin Diana Hediati nanu.hasanuh12@fe.unsika.ac.id Nanu Hasanuh nanu.hasanuh@fe.unsika.ac.id <p><em>This study aims to determine whether there is an effect of CAR, NPL, and BOPO on ROA at BJB Bank for the period 2011 to 2018.The data used in this study uses secondary data in the form of BJB Bank Quarterly Published Financial Reports for the period 2011 to 2018 published by the Authority. Financial Services (OJK). The sample used is one company, namely Bank BJB as the object of research. The method used in this research is quantitative method. Tools to analyze data using multiple linear regression analysis and hypothesis testing using the t test and f test. This study uses the SPSS version 26 program to process data. The results of the research simultaneously show that the variables CAR, NPL, and OEOI have an effect on ROA. The results of the study partially show that the CAR variable has a significant positive effect on ROA, then the NPL variable has a significant positive effect on ROA, and the BOPO variable has a significant negative effect on ROA.</em></p> <p><strong><em>Keywords:</em></strong><em> Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Operational Cost of Operating Income (BOPO), Return On Assets (ROA).</em></p> 2021-03-16T00:40:55+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1699 Pengaruh Current Ratio, Debt To Equity Ratio, Dan Return On Equity Terhadap Financial Distress 2021-03-18T12:10:17+00:00 Dipta Adytia Nugraha diptaadytia@gmail.com Nursito Nursito nursito@unsika.ac.id <p><em>This study aims to examine the effect of CR, DER and ROE on Financial Distress in the Automotive and Components subsector companies listed on the Indonesia Stock Exchange for the period 2015-2019. Sampling using purposive sampling and found 8 companies that meet the criteria of 13 companies as a sample. So that the sample studied was 40 data for 5 years. This research method uses the quantitative method of descriptive and verification approaches. Based on the results of tests conducted using SPSS it can be concluded with the T test, and the F Test that is CR and DER does not affect Financial Distress, while ROE affects Financial Distress. with the results of simultaneous research that CR, DER and ROE affect Financial Distress. and the Determination Coefficient study in this study also found that CR, DER and ROE together can explain Financial Distress of 27.7% and there are still 72.3% of other factors that influence Financial Distress.</em></p> <p><strong><em>Keywords: </em></strong><em>CR, DER, ROE, Financial Distress</em></p> 2021-03-18T12:10:17+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1680 Pengaruh Penerapan E-SPT, Pengetahuan Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi 2021-03-18T12:12:59+00:00 Hadian Wibowo 1610631030127@student.unsika.ac.id Endang Mahpudin 1610631030127@student.unsika.ac.id <p><em>This research aims to find out and test the influence of E-SPT Implementation, Knowledge and Socialization on Personal Taxpayer Compliance in TelukJambe Village. The study used quantitative methods using primary data obtained from questionnaires. The population in the study was 620 people. The sample in this study was 86 respondents. The sampling technique used is Purposive Sampling.&nbsp; The results showed that the Implementation of E-SPT had no significant effect on Taxpayer Compliance, Knowledge had a significant effect on Taxpayer Compliance and Socialization had no significant effect on People's Taxpayer Compliance. The influence of E-spt, Knowledge and Socialization together affects Taxpayer Compliance.</em></p> <p><strong><em>Keywords:</em></strong><em> Implementation of E-SPT, Knowledge and Socialization, Taxpayer Compliance</em></p> 2021-03-18T12:12:59+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1698 Pengaruh Tingkat Pendidikan Dan Pelatihan Terhadap Kompetensi Lulusan Peserta Pada Lembaga Pelatihan Kerja (LPK) PT. Satria Tamtama Rahayu 2021-03-18T12:15:21+00:00 Ira Pebrianti Syamhadi ira.pebrianti16194@student.unsika.ac.id Nelly Martini nellymartini@yahoo.com <p><em>This research aims to know, analyse, and explain:&nbsp; The extent of the relationship between education level and training on competency of participants graduates</em>. <em>&nbsp;Partial influence between the level of education and training on the competence of graduates of participants</em>. <em>&nbsp;Simultaneous influence between the level of education and training on the competence of graduates of participants</em>. <em>Data collection techniques using questionnaire and literature. The population in this research is a participant who graduated at</em> PT Satria Tamtama Rahayu<em> and has been placed in the industrial company with samples used as many as</em> 135 <em>respondent. Data obtained from respondents was processed using test aids using</em> IBM SPSS 22. <em>The results showed that:) There was an influence on the level of education on the competency of participant graduates. There is no training influence on the competency of participant graduates.&nbsp; There are influences on the level of education and training on the competency of participant graduates. The value of coefficient of determination (R2) amounted to </em>0,662 <em>or</em>66,2% <em>which means that </em>66,2% <em>of participants graduates competencies are influenced by education and training levels, while the remaining</em> 33,8<em>% are influenced by other variables not examined in this study.</em></p> <p><strong><em>Keywords:</em></strong><em> Competency Graduates participants, education level, training.</em></p> 2021-03-18T12:15:21+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1719 Regional Spillover Effect Terhadap Pertumbuhan Ekonomi Kota Pekanbaru 2021-04-03T04:52:48+00:00 M. Irfan Rosyadi m.irfanrosyadi@eco.uir.ac.id Sinta Yulyanti syulyanti@eco.uir.ac.id <p><em>The spillover effect of economic activity from one area to another is due to the inter-sector linkages, which have implications for economic growth. This study examines and presents empirical evidence on the effects of economic growth in the districts of Siak, Pelalawan, Kampar, Kuantan singingi, and Bengkalis, which have spatial impacts on the economic growth of Pekanbaru City. Through quantitative methods with secondary data from the Regency / City Central Statistics Agency in Riau Province, the data used is the Gross Regional Domestic Product from 2010 to 2019, then analyzed using the Multiple regression method. The study results show that Kampar, Kuantan singingi, Pelalawan, and Siak districts have a significant effect on the economic growth of Pekanbaru City, while Bengkalis does not affect. Not all of the natural resources owned by each district can provide a spillover effect of growth. However, a dominant sector in absorbing labor will provide a spillover effect of economic growth from one region to another.</em></p> <p><strong><em>Keyword:</em></strong><em> Regional </em><em>S</em><em>pillover Effect. Economic </em><em>G</em><em>rowht, Multiple </em><em>R</em><em>egression. Pekanbaru</em></p> 2021-04-03T04:52:48+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1720 Pengaruh Website Quality dan E–Satisfaction Terhadap E-Loyalty Pada Website pssi.org 2021-04-03T05:05:23+00:00 Bambang Supriadi supriadibambang1897@gmail.com Abdul Yusuf abdul.yusuf@fe.unsika.ac.id <p><em>This study aims to acknowledge any relationship between Website Quality and E - Website user satisfaction with E-Loyalty of website users. In this study the authors used quantitative research methods. The independent variable is the variable that affects or causes the change or the dependent variable arises. In this research, the independent variables are Website Quality and E - Satisfaction. The dependent variable on the variable which is the result of the effect, because the independent variable. The dependent variable in this research is E - Loyalty. The population in this study is online ticket buyers throughout Indonesia through the PSSI.org website, which is unlimited. The population is users of the PSSI Web Site throughout Indonesia. The sampling technique used in this study is a random sampling technique by presenting a total of 10-15% based on the population of buyers or users of the PSSI.org Web site throughout Indonesia which is provided unlimited, it is known The number of samples using the Jacob Cohen formula using an error level of 10% was obtained as many as 204 respondents. The results of the research obtained by the authors also partially Website Quality and E - Satisfaction has a significant effect on E - Loyalty on the PSSI.org Website, E - Satisfaction with E - Loyalty has a proportion value of 8.2%, Website quality has a higher effect on E - Loyalty on the PSSI.org Site with a proportion of 10.2%. Effect of Website Quality and E - Website user satisfaction on E - Website user loyalty simultaneously with an effect of 35.8%, while the remaining 64.2% is by other variables not examined in this study</em></p> <p><strong><em>Keywords:</em></strong> Website Quality , E – Satisfaction , E – Loyalty</p> 2021-04-03T05:03:09+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1488 Pengaruh Ukuran Komite Audit, Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Return On Assets (ROA) 2021-04-03T05:15:06+00:00 Celine Eriskha nanu.hasanuh23@fe.unsika.ac.id Nanu Hasanuh nanu.hasanuh@fe.unsika.ac.id <p><em>When observing the major financial problems that were revealed, the public questioned the performance of the big companies involved in this scandal, which contradicts the principles of Good Corporate Governance regarding accountability, equity, integrity, transparency and responsibility. This study aims to determine, test and explain the effect of the audit committee, managerial ownership, institutional ownership, on Return On Assets both partially and jointly in the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2014 to 2019. The sample was determined by purposive sampling. Data collection techniques using literature study and observation. The method used is multiple linear regression analysis. Based on the results of multiple linear analysis, it is found that Managerial ownership has a partial effect on ROA then Audit Committee Size and Institutional ownership partially have no effect on ROA, and simultaneously Audit Committee Size, Managerial Ownership and Institutional Ownership together have an effect on Return On Assets ( ROA).</em></p> <p><strong><em>Keywords: </em></strong><em>Audit Committee, Managerial Ownership, Institutional and ROA</em></p> 2021-04-03T05:15:06+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1734 Pengaruh Atribut Produk Wisata dan Citra Destinasi Terhadap Keputusan Berkunjung Pada Destinasi Wisata Taman Sri Baduga Kabupaten Purwakarta 2021-04-03T05:42:16+00:00 Aulia Rafika auliarafika0@gmail.com Edi Suswardji Nugroho edisus54@gmail.com <p><em>This study aims to determine the effect of tourism product attributes and destination image, either directly, indirectly, partially and simultaneously on the decision to visit the Taman Sri Baduga Kabupaten Purwakarta tourist destination, and the results of this study can be useful for Stake Holders in the field of tourism and can contribute for science.The paradigm of this research is a quantitative descriptive verification paradigm with a focus on testing theory through measuring research variables using the statistical technique / SPSS 24 approach, data collection using the incidental sampling technique on 398 respondents with research subjects who are visitors or who have visited Taman Sri Baduga Purwakarta tourist destinations. Before testing the hypothesis, this study conducted a data validity test. Data analysis technique used is the scale range analysis technique and path analysis.There is a significant effect of the partial attributes of tourism products on the decision to visit by 55.3% and the partial effect of the image of the destination on the decision to visit by 28%. Then there is a simultaneous influence of tourism product attributes and destination image on the decision to visit Taman Sri Baduga Purwakarta of 83.3%, the remaining 16.7% is influenced by other factors not included in this study.</em></p> <p><strong><em>Keywords:</em></strong><em> Tourism Product Attributes, Destination Image, and Decision to Visit</em></p> 2021-04-03T05:42:16+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1717 Pengaruh Pengalaman Pasien Dan Citra Puskesmas Terhadap Kepuasan Pasien Di Puskesmas Batujaya Karawang 2021-04-03T05:48:22+00:00 Chintia Nurdianty chintianurdianty123@gmail.com Ajat Sudrajat ajat.sudrajat@fe.unsika.ac.id <p><em>Health is a basic need that is important to be able to live a decent and productive life in everyday life that everyone must have. This study aims to determine the effect of patient experience and image of the health center on patient satisfaction at Puskesmas Batujaya Karawang. The reason this research was conducted was because many people thought that the services and facilities at the puskesmas were poor. The research method used is descriptive verification. The sample of this study was 335 patients at Batujaya Health Center, using incidental sampling. The analytical method used is path analysis and hypothesis testing using the t test and F test and the coefficient of determination. From the test results, all hypotheses can be accepted. The coefficient value of determining patient experience and public health center image on patient satisfaction was obtained by R Squer of 0.544, meaning that 54.4% of patient satisfaction was influenced by these two variables, while 0.456 or 45.6% of patient satisfaction was influenced by other variables not examined in this study.</em></p> <p><strong><em>Keywords:</em></strong><em> Patient Experience, Health Center Image, Patient Satisfaction.</em></p> 2021-04-03T05:48:22+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2037 Pengaruh Harga, Kualitas Pelayanan, dan Costumer Relationship Management Terhadap Keputusan Pembelian Pada Asuransi Astra (Garda OTO) 2021-04-03T05:57:35+00:00 Dhita Adriani Rangkuti meymonita11@gmail.com Mey Monita Lestari Manalu meymonita11@gmail.com Sartika Nanda Lestari meymonita11@gmail.com Brian Robuli meymonita11@gmail.com Irfan Boy Samosir meymonita11@gmail.com <p><em>The purpose of this study was to determine and analyze the effect oprice, service quality, and customer relationship management on the purchase decision of Asuransi Astra Garda OtoMedan, JL.ImanBonjol. The data used are primary data obtained from the answer of 85 respondents by accidental sampling method. Data collection techniques used in this study used a questionnaire and interview technique. Data analysis techniquesin the study used linear regression, classic assumption&nbsp; tests, hypothesis testing (t test and f test) and the coefficiecnt of determination. Hypothesis testing results indicate that partially (t) obtained value for t count price of 2,833 &gt; t table 1,658 and sig value obtained 0,005&lt;0,05 which means that price has a positive and significant influence on purchasing decisions in using Astra Insurance services (Garda Oto). Partially obtained value for service quality tcount 5.152 &gt;ttable 1.658 and sig value obtained 0.000 &lt;0.05 which means that service quality has a positive and significant influence on purchasing decisions in using Astra Insurance (Garda Oto) services, partially obtained value for customer relationship management t count 8.878 &gt; 1.658 t table and the sig value obtained is 0.000 &lt;0.05 which means that customer relationship management has a positive and significant influence on purchasing decisions in using Astra Insurance (Garda Oto) services, for the F test results obtained calculated F value = 77.769 &gt; f table (2.69), and a significance probability of 0.000 &lt;0.05, meaning that simultaneously prices, service quality and customer relationship management have a positive and significant effect on purchasing decisions in using Astra Insurance Services (Garda Oto).</em></p> <p><strong><em>Keywords:</em></strong><em> Price, Service Quality, and Customer Relationship Management.</em></p> 2021-04-03T05:57:35+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1721 Pengaruh Budaya Organisasi Dan Stres Kerja Terhadap Kinerja Karyawan Pada PT. Kawasan Berikat Nusantara (Persero) Jakarta Utara 2021-04-03T06:05:47+00:00 Muksin Kalbadri muksinkalbadri71@gmail.com Karyaningsing Karyaningsing Karyamada26@gmail.com <p><em>This study aims to determine how much the relationship between Organizational Culture and Work Stress on Employee Performance at Pt. Nusantara Bonded Zone (Persero) North Jakarta. The purpose and research is to obtain a systematic description of organizational culture and stress as independent variables and performance as included variables, verificatively aims to test the hypothesis with statistical calculations. In this study using descriptive and verification research methods. The population in this study were employees of PT Kawasan Berikat Nusantara (Persero) which was planned to be 104 people divided into several divisions and positions. The sample used in this study is saturated sample, saturated sample is also often interpreted as the maximum sample, because added no matter how much will not change the population representation. In the research sample, all employees who work at PT Kawasan Berikat Nusantara (Persero). The types of data used by researchers in research on the influence of organizational culture and work stress on performance are primary and secondary data. Data collection techniques conducted by researchers are, questionnaire interviews, observation. Berikat Nusantara (Persero). Organizational culture contributes partially by 15.6% to performance. Meanwhile, work stress contributed partially by 9.7% to performance. Because 15.6% is greater than 9.7%, it can be stated that the Organizational Culture variable contributes more to performance than the Work Stress variable. The effect of the simultaneous influence of Organizational Culture and Work Stress on Employee Performance at PT Kawasan Berikat Nusantara (Persero) is 25.3%. </em></p> <p><strong><em>Keywords:</em></strong><em> Organizational Culture, Work Stress, Employee Performance</em></p> 2021-04-03T06:05:47+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1729 Pengaruh Citra Merek Dan Electronic Word Of Mouth Terhadap Minat Beli Produk Kecantikan Wardah 2021-04-03T06:16:50+00:00 Novia Roudhlotul Janah 1610631020276@student.unsika.ac.id Edi Suswardji edisus54@gmail.com <p><em>This research aims to find out how big the brand image and Electronic Word Of Mouth affect the buying interest in Wardah beauty products. The study used a descriptive and vernacular approach to sampling techniques using Nonprobability Sampling with respondents amounting to 135. Data were analyzed using path analysis with SPSS version 26. The result of the relationship between brand image and electronic word of mouth has a correlation coefficient of 0.498 and has a medium and direct relationship level due to positive values, the partial effect of brand image on buying interest is 24.7%, indicating that brand image has a positive influence with buying interest, the partial effect of electronic word of mouth on buying interest is 18.2%. It shows that electronic word of mouth on buying interest has a positive effect, the simultaneous effect of brand image and electronic word of mouth on buying interest amounted to 43.1%. This shows that the variable brand image and electronic word of mouth have a strong enough influence on buying interest Wardah beauty products. But there are still other variable factors not examined around 56.9%</em></p> <p><strong><em>Keywords</em></strong> <strong><em>:</em></strong> <em>Brand Image, Electronic Word </em><em>o</em><em>f Mouth, Buying Interest.</em></p> 2021-04-03T06:10:04+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1622 Pengaruh Rasio Profitabilitas dan Likuiditas Terhadap Harga Saham Perusahaan Pada Sektor Property 2021-04-22T01:56:00+00:00 Rafida Khairani rafidakhairani256@gmail.com Fati Syafira fatisyafira31@gmail.com Masnika Sinaga masnikasinaga1297@gmail.com Roryn Chelsi Gea rynchelsi@gmail.com Lorensisca Sitorus lorensisca14@gmail.com <p><em>The purpose of this research is to analyze the effect of </em><em>profitability and Liqudity </em><em>on the company's stock price in Property</em><em>Sector. </em><em>This research uses a quantitative approach, the type of research used is associative research. The data used are secondary data in the form of company financial statements obtained from the Indonesia Stock Exchange (IDX). In determining the sample of this study using a purposive sampling method that is determining the sample by making certain criteria. The data analysis method uses multiple linear regression analysis. Testing the hypothesis in this study using the t test to determine the effect of individual independent variables on the dependent variable. While the F test is used to determine the effect of Current Ratio (CR), Net Profit Margin (NPM), Return On Assets (ROA) simultaneously on stock prices. The</em><em> regresion</em><em> results of </em><em>this research </em><em>sho</em><em>ws</em><em> that</em><em> independent variables like CR and ROA has a positive effect in predicting stock prices. While, the NPM variable has a negative effect in predicting the stock prices. </em><em>Current Ratio (CR), Net Profit Margin (NPM), and Return On Assets (ROA) simultaneously have a significant effect on Stock Prices. Partially, Current Ratio (CR), and Return On Assets (ROA) have a significant effect on Stock Prices. While Net Profit Margin (NPM) Does not have significant effect on Stock Prices. From the regression coefficient test concluded that 58,8% of the share price can be explained by the independent variables</em></p> <p><strong><em>K</em></strong><strong><em>eywords</em></strong><em>: </em><em>Profitability, Liquidity,&nbsp; </em><em>Stock Prices.</em></p> 2021-04-22T01:56:00+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1733 Pengaruh Suku Bunga, PER, dan PBV Terhadap Harga Saham Perusahaan Sub Sektor Konstruksi Bangunan 2021-04-22T02:08:14+00:00 Rosa Arbaningrum rosaarbaningrum25@gmail.com Asep Muslihat asep.muslihat@staff.unsika.ac.id <p><em>The study aims to determine how much influence of interest rate, PER, and PBV have on stock prices. The method used is descriptive verification with a quantitative approaches. Data were analyzed using multiple linear regression analysis. Based on the results of a descriptive analysis of the highest interest rate occurred in 2014-2015 while the lowest interest rate in the 2017. There are 5 building construction sub-sector companies that have PER industry average, while 4 other companies have PER above industry average. Furthermore, there are 4 companies that have the value of PBV below the industry average and 5 companies have PBV above the industry average. Then, there are 5 companies that have a share price above the industry average and 4 companies have the stock price below the industry average. Based on the result of verificative analysis that interest rate variable has no signification effect on stock price, while PER variable has no signification effect on stock price and PBV variable has signification effect on stock price. R square test result show that the interest rate, PER, and PBV has effect of 29,3% against the stock price so that remaining 71,7% is affected by other variables that are not researched.</em></p> <p>Keywords: Interest Rate; PER; PBV; Stock Price.</p> <p>&nbsp;</p> 2021-04-22T02:08:14+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2043 Pengaruh Media Sosial Terhadap Citra Merek Dan Niat Beli 2021-04-29T06:25:59+00:00 Natalia Suwarsih nathalia2020@gmail.com Theresia Gunawan 7193.nat@gmail.com Istiharini Istiharini 7193.nat@gmail.com <p><em>Currently half of the world's population uses various social media platforms, so social media is a source of commercial activity. This study aims to determine the effect of social media marketing on brand image on purchase intention of generation Z at a university with brand image as a mediation variable. The method used in this research is to use descriptive quantitative analysis, descriptive that is to explain, analyze and find out the value of a variable against other variables. While the quantitative research method is to examine the population or sample where the sample is taken randomly to collect data with research instruments to test a hypothesis. The results of this study are that there is a positive effect of social media marketing on brand image, there is a positive effect of brand image on purchase intention of generation Z, there is a positive effect of social media marketing on purchase intention of Generation Z, and there is also a positive influence of social media on generation Z purchase intentions by mediating brand image</em></p> <p><strong><em>Keywords:</em></strong><em> Social Media Marketing, Brand Image, Purchase Intention, Generation Z</em></p> 2021-04-22T00:00:00+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1625 Pengaruh Biaya Produksi Dan Biaya Operasional Terhadap Laba Bersih 2021-05-09T06:49:43+00:00 Ester Meafrida Wati Pasaribu ester2020123@gmail.com Nanu Hasanuh nanu.hasanuh@fe.unsika.ac.id <p><em>The purpose of this study is to determine the effect of production costs and operating costs on net income in the consumer goods industry sector for the 2015-2019 period. The sample selection uses a sampling technique. In order to obtain a sample of 15 companies and a total of 75 data. The regression analysis analysis method used is multiple linear regression analysis through classical assumption tests and hypothesis testing. Based on the results of this study indicate that partially production costs have an effect on net income and other research results partially operational costs have a significant effect on net income. Simultaneously, production costs and operating costs have a significant influence on net income</em></p> <p><strong><em>Keywords:</em></strong><em> Production Costs, Operational Costs, and Net Profits</em></p> 2021-05-09T06:49:43+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1486 Pengaruh Net Profit Margin Return On Asset Dan Return On Equity Terhadap Harga Saham 2021-05-09T06:52:48+00:00 Anugrah Harika Putra nanu.hasanuh@fe.unsika.ac.id Nanu Hasanuh nanu.hasanuh@fe.unsika.ac.id <p><em>This study aims to determine the effect of Net Proft Margin, Return On Assets, and Return On Equity Against the Stock Price of Companies in the Financial Services Subsector Listed on the Indonesia Stock Exchange in 2015-2018. This research has occurred a phenomenon and identification of a problem that is quite interesting. The data source used from this research is only secondary data. The selection of samples is based on the criteria and subsector companies of 17 financial institutions and samples taken by 8 companies using the purposive sampling method in the financial institutions subsector companies. This study uses the data analysis methods of classical assumptions and hypothesis testing. The results showed that partially Net Profit Margin and Return On Assets have a significant effect on Stock Prices and partially showed Return On Equity had no significant effect on Stock Prices. Simultaneously, Net Profit Margin, Return On Asset, and Return On Equity have a significant effect on stock price.</em></p> <p><strong><em>Keywords : </em></strong><em>NPM, ROA, ROE,&nbsp; Stock Price</em></p> 2021-05-09T06:52:48+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1487 Pengaruh Biaya Operasi Dan Penjualan Terhadap Pengembalian Aset Pada Sub Sektor Perusahaan Manufaktur Makanan Dan Minuman Terdaftar Di BEI Periode 2015-2019 2021-05-09T06:55:21+00:00 Cindy Luthfiyani Vinsalia nanu.hasanuh123@fe.unsika.ac.id Nanu Hasanuh nanu.hasanuh@fe.unsika.ac.id <p><em>This study aims to determine and examine the effect of operating costs and sales both partially and jointly on Return On Asset in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2019. The research population includes all food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sample was determined by purposive sampling. The data analysis technique in this research is descriptive verification. Hypothesis testing using multiple linear regression analysis model. This study uses the SPSS version 23 program to process data. The results showed that partially operational costs have a significant effect on return on assets, sales have no significant effect on return on assets. Meanwhile, simultaneously, operating costs and sales have a significant effect on return on assets.</em></p> <p><strong><em>Keywords:</em></strong><em> Operational Costs, Sales, Return On Assets</em></p> 2021-05-09T06:55:21+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1986 Pengaruh Kepercayaan Dan Persepsi Risiko Terhadap Keputusan Pembelian Online Shop Tokopedia 2021-05-09T06:42:04+00:00 Fuji Puspa Sari 1610631020157@student.unsika.ac.id Hawignyo Hawignyo Hawignyo@gmail.com <p><em>This study aims to determine the effect partially and simultaneously between Trust and Risk Perception on Online Shop Purchase Decisions of Tokopedia users in Karawang. This type of research is a quantitative research with descriptive and verification research methods. The population used in this study were users of the Tokopeia application in Karawang. The sample in this study amounted to 150 people using the Nonprobability Sampling technique. The test tool used in this research is SPSS version 25 software. The analysis model in this study uses a path analysis model. Based on the results of the study, it shows that there is a partial influence between Trust and Risk Perception of Online Shop Purchase Decisions of Tokopedia users in Karawang. The magnitude of the partial influence of Trust on Online Shop Purchase Decisions of Tokopedia users in Karawang is 17.2%, while the effect of Risk Perception on Online Shop Purchase Decisions of Tokopedia users in Karawang is 42%. Simultaneously, the effect of trust and risk perception on purchasing decisions based on the results of the study shows that the magnitude of the simultaneous influence is 59.2% and the remaining 40.8% is the influence of other variables not examined in this study.</em></p> <p><strong><em>Keywords:</em></strong><em> Trust, Perceived Risk, Purchasing Decisions</em></p> 2021-05-09T06:38:56+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1978 Analisis Finansial Distress Untuk Memprediksi Risiko Kebangkrutan Perusahaan Sub Sektor Energi 2021-05-09T06:41:45+00:00 Pauline Cielo 1710631030144@student.unsika.ac.id Gusganda Suria Manda gusganda.suriamanda@fe.unsika.ac.id <p><em>This study aims to determine and analyze the financial performance of the energy sub-sector using the Almant Z-Score method. This research is a quantitative descriptive study. The population in this study are energy sub-sector companies listed on the Indonesia Stock Exchange 2015-2019. The sample in this study amounted to 4 energy sub-sector companies, namely PT. Perusahaan Gas Negara, PT. Leyand International, PT. Rukun Raharja, and PT. Mitra Energi Persada. The sampling technique in this study was using purposive sampling technique. The results of the financial distress predictions for the energy sub-sector companies, amounting to 4 publicly traded companies during the 2015 to 2019 research period using the Altman Z-Score method. This results in three companies in financial distress and one company in a safe area</em><em>.</em></p> <p><strong><em>Keywords:</em></strong><em> Finansial Distress, Bankrupty, </em><em>E</em><em>nergy </em><em>S</em><em>ub-sector</em></p> 2021-05-09T06:41:45+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2048 Pengaruh Bauran Pemasaran Terhadap Keputusan Pembelian Konsumen Produk Kartu Perdana Pascabayar Halo Pada PT. Telkomsel Grapari Makassar 2021-05-09T06:45:27+00:00 Safrida Safrida musmulyadi@iainpare.ac.id Musmulyadi Musmulyadi Syafrida168@gmail.com <p><em>This research was conducted with the aim of: (1) examining and analyzing the effect of the product on consumer purchasing decisions for postpaid hello card products; (2) examining and analyzing the effect of price on consumer purchasing decisions for postpaid starter pack hello; (3) examining and analyzing the effect of promotion on consumer purchasing decisions for postpaid starter pack hello; (4) examining and analyzing the effect of place on consumer purchasing decisions for postpaid starter pack hello; (5) examining and analyzing the four factors that have the most dominant influence on consumer purchasing decisions for postpaid hello card products. This study uses primary data and secondary data. In this study, the sample used was 100 consumers. based on secondary data at the end of 2015 to December 2016. Data was collected through questionnaires and data tabulation was carried out. Methods of data analysis using multiple linear regression analysis and analysis of the coefficient of determination and descriptive analysis with the help of the Statistical Product and Service Solutions (SPSS) program. These results indicate that: (1) the product variable has a positive but insignificant effect on consumer decision making to buy postpaid starter pack hello: (2) the price variable has a positive and significant effect on the decision to buy a postpaid starter pack hello: (3) promotion variable has a significant effect on the decision to buy postpaid starter pack hello: (4) the place variable does not have a positive and significant effect on the decision to buy the postpaid starter card hello: (5) the most dominant variable influencing decision making is the price variable.</em></p> <p><strong><em>Keywords:</em></strong><em> Product, Price, Place, Promotion, and Purchase Decision</em></p> 2021-05-09T06:45:27+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2049 Pengaruh Inflasi, BI Rate Dan Nilai Kurs Dollar As Terhadap Indeks Harga Saham Gabungan (IHSG) Yang Terdaftar Di Bursa Efek Indonesia (BEI) 2021-05-26T04:30:30+00:00 Syawitri Wulandari syawitriwulandari@gmail.com Sonia Angela Hutabarat syawitriwulandari@gmail.com Teresia Sihombing syawitriwulandari@gmail.com Michael Simanjuntak syawitriwulandari@gmail.com Rafida Khairani syawitriwulandari@gmail.com <p><em>This study aims to test either simultaneously or partially. The Effect of Inflation, BI Rate and US Dollar Exchange Value on the Composite Stock Price Index listed on the Indonesia Stock Exchange in the period 2008 - 2018. Using multiple linear regression analysis method to test classical assumptions such as normality, multicollinearity, autocoleration and heteroscedasticity. The results of the F test study showed that the value of Fcount was 9.734&gt; Ftable 4.35 with a significant value of 0.007 &lt;0.005, so that inflation, BI Rate and Exchange Rate together have a significant and significant effect on the Composite Stock Price Index. In the t test, the inflation variable has no and significant effect on the Composite Stock Price Index, the BI Rate has a negative and significant effect on the Composite Stock Price Index and the Exchange Value has a positive and significant effect on the Composite Stock Price Index. With this the coefficient of determination can be seen from the Adjusted R Square value of 0.724. This means that the independent variable can explain the dependent variable by 72.4%, while the remaining 27.6% is explained by other variables not examined.</em></p> <p><strong><em>Keywords: </em></strong><em>BI Rate, IHSG, Inflation, US Dollar Exchange Rate</em></p> 2021-05-26T04:30:30+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1811 Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Kinerja Lingkungan Terhadap Environmental Disclosure 2021-05-26T04:44:36+00:00 Agus Maulana 1610631030013@student.unsika.ac.id Eva Theresna Ruchjana 1610631030013@student.unsika.ac.id Dian Hakip Nurdiansyah 1610631030013@student.unsika.ac.id <p><em>The background of this study is intend to identify, analyse, and describe the effect of size company, profitability, leverage, and environmental performance on environmental disclosure. The data on this uses a descriptive verificate research with a quantitative approach. In this study, used researches purposive sampling to determine the samples. This research using the secondary data taken from annual report that is published by companies sample. While in the process of data analysis in this research using SPSS 26 software consisting of classical assumption test (normalitas test, autocorrelation test, heteroskedastisity test and multicolinearity test) double regresilinear analysis, hypotesis test (t statictical test and F statistical test) and coefficient of determination test. The result of reseach is profitability has a negative influence on environmental disclosure. As for the size company, leverage, and environmental performance have no influence on environmental disclosure.</em></p> <p><strong><em>Keywords:</em></strong><em> Company Size, Profitability, Leverage, Environmental Performance, Environmental Disclosure.</em></p> 2021-05-26T04:44:36+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1706 Pengaruh Rasio Profitabilitas, Likuiditas, Dan Solvabilitas Terhadap Peringkat Obligasi Syariah (Sukuk) 2021-05-26T04:51:22+00:00 Frivanty Ekatiarta Nuriman Frivanty.Nuriman16120@student.unsika.ac.id Dian Hakip Nurdiyansyah Frivanty.Nuriman16120@student.unsika.ac.id <p><em>This study aims to determine the effect of ratio profitability, liquidity and leverage on sharia bond rating (sukuk). The research method in this study uses a quantitative apporoach. There were 13 companies that were used as populations in this study and by using a purposive sampling technique 4 sampels were also obtained. The statistical methods taken in the study are multiple regression analysis using classic assumption test. Based on the variable T test of profitability, it obtained t<sub>count </sub>2.974 &gt; t<sub>table</sub> 2.030 and significant value of 0.004 &lt; 0.05. It means that return on asset positively and partially affected sukuk rating. Liquidity obtained t<sub>count</sub> -8.927 &lt; t<sub>table</sub> 2.030 and significant value of 0.000 &lt; 0.05. It means that Current Ratio partially affected sukuk rating. Leverage ratio obtained t<sub>count</sub> 3.362 &gt; t<sub>table</sub> 2.030 and significant value of 0.001 &lt; 0.05. It means that Debt to Equity Ratio partially affected sukuk rating. Furthermore, analysis of F test obtained f<sub>count</sub> 26.800 &gt; f<sub>table </sub>2.76 and significant value obtained was 0.000 &lt; 0.05 which means that independent variable simultaneously affected sukuk rating. </em></p> <p><em>&nbsp;</em><strong><em>Keywords:</em></strong><em> Profitability, Liquidity, Leverage and Rating Sukuk</em></p> 2021-05-26T04:51:22+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2039 Pengaruh Kepemilikan Publik dan Profitabilitas Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan 2021-06-20T10:33:12+00:00 Ida Fitriyani dwi.lestari@lecture.unjani.ac.id Dwi Indah Lestari dwi.lestari@lecture.unjani.ac.id <p><em>This study aims to determine the effect of public ownership and profitability on the timeliness of financial report submission. Secondary data used in this research is the company's audited annual financial statements. The population in this study is mining sector companies listed on the Indonesia Stock Exchange 2014-2018. The sampling technique used in this research is purposive sampling, thereby obtained 180 samples from 36 companies. The analysis technique used in this research is logistic regression analysis. The results showed that the partial public ownership does not affect the timeliness of financial report submission, while profitability positive and significant impact on the timeliness of financial report submission. Public ownership and profitability simultaneously have a positive and significant effect on the timeliness of financial report submission.</em></p> <p><strong><em>Keywords:</em></strong><em> Public Ownership, Profitability and Timeliness of Financial Report Submission.</em></p> 2021-06-20T10:33:12+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2041 Pengaruh Inflasi Dan Nilai Tukar Terhadap Harga Saham (Studi Kasus Bank Mandiri (Persero) Tbk Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2018) 2021-06-20T10:42:26+00:00 Karina Turi Lestari karlina232020123@gmail.com Nanu Hasanuh nanu.hasanuh@fe.unsika.ac.id <p><em>This study examines The Influence of Inflation and Exchange Rate on Stock Price</em><em> Study</em><em> Case of Mandiri Bank</em><em> Listed in Indonesia Stock Exchange </em><em>Period </em><em>2015-2018</em><em>. Faculty of Economics University of Singaperbangsa Karawang. The independent variables are inflation and exchange rate, and the dependent variable is stock price. The researcher acquired sample within this study was by conducting purposive sampling method. Moreover, there were as many as 48 data of samples which were obtained within 4 years at Bank Mandiri for the period 2015-2018. The result imparts that </em><em>the inflation does not influence Stock Price, and Exchange Rate has a significant negative effect on Stock Price. Inflation and Exchange Rate simultaneously have a significant effect on stock prices.</em></p> <p><strong><em>Key Words :</em></strong><em> Stock Price, Inflation and Exchange Rate</em></p> 2021-06-20T10:42:26+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2051 Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Profitabilitas ( ROE) 2021-06-20T10:55:04+00:00 Yosi Tiani yositiana2020123@gmail.com Nanu Hasanuh Nanu.hasanuh@fe.unsika.ac.id <p><em>This study aims to prove and</em> <em>analyze the effect of Current Ratio and Debt</em> <em>to Equity Ratio to Return on Equity in basic industrial and chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018.These are 76 companies listed on the Indonesia Stock Exchange 2016-2018.</em> <em>Of the 76 listed companies, 10 companies were selected using</em> <em>purposive sampling. The data used in this study are secondary data, with</em> <em>how to collect the information needed from idx in the form of financial statements for 2016-2018. The method used to analyze the relationship between independent variables</em> <em>with the dependent variable is multiple regression method, and assumption test. Results of the discussion</em> <em>shows that simultaneously the independent variables: Current Ratio and Debt to</em> <em>Equity Ratio with the F test, jointly affects the Return on Equity. Result</em> <em>partially with the t test, the variable Current Ratio and Debt to Equity Ratio have an effect</em> <em>against Return on Equity.</em></p> <p><strong><em>Keywords : </em></strong><em>ROE, Debt to Equity Ratio, Current Ratio</em></p> 2021-06-20T10:55:04+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2042 Pengaruh Net Profit Margin (NPM) Dan Debt To Assets Rasio (DAR) Terhadap Return Saham 2021-06-20T10:58:20+00:00 Lusi Noviyanti lusi.noviyanti16166@student.unsika.ac.id Moh. Wahyudin Zarkasyi lusi.noviyanti16166@student.unsika.ac.id <p>This study aims to determine the effect of Net Profit Margin and Debt to Assets Ratio on Stock Return. The sampling method using purposive sampling, obtained a sample of 13 companies. The research data uses secondary data, namely from the financial statements of the food and beverage subsector companies listed on the Indonesia Stock Exchange for the 2014-2018 period eith miltiple linear regression analysis testing with the help of SPSS version 22 using teh normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, t test, f test and the coefficient of determination. The examiner shows that partially NPM has no effect on stock returns and DAR has no effect on stock returns. And simultaneously NPM and DAR have no effect on stock returns.</p> <p><strong><em>Keyboards: Net Profit Margin (NPM), Debt to Assets Ratio (DAR), Stock return</em></strong></p> 2021-06-20T10:58:12+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2045 Pengaruh Struktur Modal, Profitabilitas, Dan Kebijakan Dividen Terhadap Nilai Perusahaan 2021-06-20T11:53:26+00:00 Nur Eka Desniati nur.eka16206@student.unsika.ac.id Sri Suartini nur.eka16206@student.unsika.ac.id <p><em>Business competition in indonesia very tight make company to sho the best value of company The purpose of thi research is to analyzing the effect of capital structure, profitability, and Dividend Policy on Firm value. The sample research is a companies listed on the indonesia stock Exchange on period of 2014-2018. The type of data used is secondary data. The sampling technique used purposive sampling method. Analitycal technique used are the multiple regression anaysis with a significance level a=5%. The result of this research indicates that variabel capital structure has a positive and significant effect on firm value. profitability has a positive and significant effect on firm value. Dividend Policy has a positive and significant effect on firm value.simultaneousl capital stucture, profitability, Dividen policy, on Firm value by 78,1% and the rest was influenced by other variables.</em></p> <p><strong><em>Keywords: Capital Structure, Profitability, Dividen policy, Firm value</em></strong></p> 2021-06-20T11:53:26+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2038 Analisis Perkembangan BUMDes se Kabupaten Tolitoli 2021-06-29T08:21:13+00:00 Fitriyah Astri fitriyah.astri@gmail.com <p><em>BUMDes are the economic drivers of rural communities that are managed by communities appointed through village meetings in an effort to strengthen the village economy and are formed based on the needs and potential of the village. This study aims to determine the development of BUMDes in Tolitoli Regency. The research approach used is descriptive quantitative. By using data collection techniques through interviews with informants who are considered to have the potential to provide information about BUMDes development from various aspects of institutions, regulations, BUMDes businesses, reporting administration and accountability, capital and assets. also through interviews and office administration documentation and accountability. The results show that in the classification most of them are at the growth classification level and some are in the basic classification. Factors that should be improved and receive attention for the development of BUMDes are to immediately improve the system starting from institutions, utilization of capital and assets, administration, and BUMDes regulations.</em></p> <p><strong><em>Keywords:</em></strong><em> Village Business Institutions, Development</em></p> 2021-06-29T08:21:13+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1812 Pengaruh Word Of Mouth Dan Kepercayaan Terhadap Keputusan Pengambilan Kredit Usaha Rakyat (KUR) Bank Bni Unit Jalan Baru Kabupaten Karawang 2021-06-29T08:23:58+00:00 Ismi Salamah ismisalamah95@gmail.com Ajat Sudrajat ajat.sudrajat@fe.unsika.ac.id <p><em>This study aims to determine the description of the variable word of mouth, customer trust, and decision making of people's business credit (KUR) at Bank BRI Unit Jalan Baru, Karawang Regency. In addition, this study aims to determine the effect partially and simultaneously between word of mouth and customer trust on the decision to make people's business credit (KUR) at Bank BRI Unit Jalan Baru, Karawang Regency. The type of data used in this research is quantitative data. This research was conducted on customers of the People's Business Credit (KUR) BRI Bank Unit Jalan Baru, Karawang Regency. The analysis model used in this research is the path analysis model. Based on the results of descriptive analysis, it shows that the word of mouth variable gets an average score of 474 on the agreeing criteria, then the customer trust variable gets an average score of 435.5 in the agreeing criteria, while the people's business credit decision-making variable (KUR) gets an average -The average score of 494.5 is on the agreed criteria. Based on the results of hypothesis testing, it shows that there is a partial and simultaneous influence on word of mouth and customer trust on the decision of making people's business credit (KUR) at Bank BRI Unit Jalan Kabupaten Karawang.</em>&nbsp;</p> <p><strong><em>Keyword : </em></strong><em>Word of mouth, Costumer Trust, Dicision Making Kredit</em></p> <p><strong>&nbsp;</strong></p> 2021-06-29T08:23:58+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2046 Pengaruh Tingkat Suku Bunga, Inflasi Dan Nilai Kurs Terhadap Harga Saham Perusahaan Perhotelan Yang Terdaftar Di Bursa Efek Indonesia Per Triwulannya Periode 2016-2018 2021-06-29T08:26:33+00:00 Rahmat Dewa Bagas Nugraha dewabagas34024123@gmail.com H.M Nursito dewabagas34024@gmail.com <p><em>This study aims to determine and analyze the factors that affect stock prices through appropriate ratio analysis. As for the ratio of interest rates, inflation and exchange rates. Researchers want to know and analyze the effect partially or simultaneously between interest rates, inflation, and exchange rates on stock prices. This research is a quantitative study using secondary data. The object of this research is hotel companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sample used in this study were 3 hotel with certain characteristics. The results of research simultaneously using the F test show that there is no influence between interest rates, inflation and exchange rates on stock prices because the calculated value is smaller than the table. Partially with the t test it can be concluded that there is no influence between interest rates on stock prices because the tcount value in the interest rate variable is smaller than the t table. Likewise, the t calculation of inflation and the exchange rate is smaller than the t table, so that there is no partial effect of the two variables on stock prices</em><em>.</em></p> <p><strong><em>Keywords:</em></strong><em> Stock Prices, Interest Rates, Inflation and Exchange Rates</em></p> 2021-06-29T08:26:32+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2050 Pengaruh Struktur Kepemilikan Institusional Dan Financial Leverage Terhadap Manajemen Laba 2021-06-29T08:28:53+00:00 Titania Ayudia titaniaayudiaed16@yahoo.com Nesti Hapsari titaniaayudiaed16@yahoo.com <p><em>This study aims to determine whether there is an influence of Institutional Ownership Structure, </em><em>Debt to Equity Ratio, and Debt to Asset Ratio</em> <em>to the Earnings Management partially or jointly. The method used in this research is descriptive method verification with a quantitative approach sourced from the annual financial statements on manufacturing companies sub sector of food and beverage<strong>, </strong>and literature studies</em><em>. </em><em>The sampling technique uses non probability sampling with purposive sampling technique. The data obtained were analyzed by testing the classic assumption, multiple linear regression analysis and hypothesis testing using t test and f test. This study uses the SPSS version 26 program to process data.</em> <em>The results of this study indicate that, Institutional Ownership Structure does not affect the Earnings Management, </em><em>Debt to Equity Ratio </em>(DER) <em>have a negative and significant effect the Earnings Management, </em><em>Debt to Asset Ratio </em>(DAR) <em>have a positive and significant effect the Earnings Management. And simultaneously Institutional Ownership Structure, Debt to Equity Ratio, and Debt to Asset Ratio</em> <em>have a&nbsp; affect the Earnings Management.</em><em>&nbsp;</em></p> <p><em>Keyword : Institutional Ownership Structure, Debt to Equity Ratio </em>(DER),<em> Debt to Asset Ratio </em>(DAR),<em> and Earnings Management.</em></p> 2021-06-29T08:28:53+00:00 ##submission.copyrightStatement##