https://journal.ipm2kpe.or.id/index.php/COSTING/issue/feed COSTING : Journal of Economic, Business and Accounting 2021-11-13T23:05:46+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/2595 Analisis Pengelolaan Modal Usaha Dalam Rangka Meningkatkan Taraf Kehidupan Ekonomi Petani Bawang Merah Dengan Menggunakan Media Tanam Sawah Tadah Hujan 2021-08-26T01:54:23+00:00 Kamaludin Kamaludin kamaludin.abahrizka@gmail.com Sri Wahyuningsih kamaludin.abahrizka@gmail.com <p><em>This research aims to know the condition of venture capital as well as to know the management of business capital and the profit generated by </em><em>shallot</em><em> farmers who use rain-ed rice fields. This research uses qualitative research methods with the focus of research describing business capital conditions, business capital management, and the profits generated by shallot farmers who use rainwater fields in Bulakamba District of Brebes Regency. The data collection techniques used in this study are observation techniques, interview techniques, and documentation techniques. The results of this study are in the form of the concept of business capital governance for shallot farmers who use the rain fields in the form of concept 4 S (Set Up, Save, Synergy, and Submission), through this concept shallot farmers are expected to manage the business capital to the maximum through commitment and self-discipline and this concept as a foundation of self-competence development for shallot farmers to increase the economic value of shallots to achieve an increase in the level of economic life for </em><em>shallot</em><em> farmers </em><em>by using the media to plant rain-ed rice fields.</em></p> <p><strong><em>Keywords:</em></strong><em> Business Capital Management, Economic Living Standards, Shallot Farmers, Rainy Rice Fields</em></p> 2021-08-26T01:54:23+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2227 Pengaruh Kepercayaan, Citra Merek, Keamanan Terhadap Minat Beli Tiket Pada Situs Traveloka 2021-08-26T01:56:19+00:00 Vina Endah Susanti vinasusanti00@gmail.com <p><em>This study aims to examine the effect of trust, brand image, and security on ticket buying interest on the Traveloka site (a case study of UST Yogyakarta students). The population in this study used students of the economics faculty majoring in accounting and management at Sarjanawiyata Tamansiswa University Yogyakarta. The type of data in this study uses quantitative data types. The sample method in this study is non-probability and the sampling technique uses purposive sampling. The results of the research simultaneously show a significant value of 0.000 &lt;0.05, which can be concluded that the variables of trust, brand image, and security simultaneously or together have an effect on purchase intention. While the results of the research partially from each variable, there are 2 variables that do not affect, namely the trust variable with a significant value of 0.653&gt; 0.05, it can be concluded that trust has no effect on purchase intention and the security variable with a significant value of 0.070&gt; 0.05 can be concluded that security has no effect on purchase intention. While the brand image variable has a significant value of 0.000 &lt;0.05, it can be concluded that brand image has an effect on purchase intention.</em></p> <p><strong><em>Keywords: Trust, Brand Image, Security and Purchase Intention</em></strong></p> 2021-08-26T01:56:19+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2158 Pengaruh Disiplin Kerja Dan Lingkungan Kerja Terhadap Kinerja Karyawan Di PT. Otscon Safety Indonesia 2021-08-26T01:59:12+00:00 Muhamad Rizki 1610631020241@student.unsika.ac.id Novian Ekawaty novian.ekawaty@fe.unsika.ac.id <p><em>Employees are a dynamic factor in all operational activities within the company. PT. Otscon Safety Indonesia as a company that applies work discipline to employees to be more productive, comply with regulations and policies in order to provide benefits for the company in achieving company goals optimally in the long term. The research has the aim of knowing the partial and simultaneous influence of employee work discipline, the work environment of existing employees on their performance at PT. Otscon Safety Indonesia is descriptively verifiative. Researchers used as many as 110 employees as respondents as samples taken through saturated sampling technique. The path analysis test resulted in the finding of a partial effect of 47.2% between work discipline on employee performance and 11.9% of the work environment on employee performance. The findings amounted to 59.1% of the simultaneous influence of all variables. Researchers found the influence of other variables outside the model, namely 40.9%.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>K</em></strong><strong><em>eyword:</em></strong><em> Work Discipline, Work Environment, Employee Performance</em></p> 2021-08-26T01:58:42+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2164 Pengaruh Pembiayaan Mudharabah Dan Pembiayaan Musyarakah Terhadap Profitabilitas (Retun On Equity) 2021-08-26T06:55:37+00:00 Ratna Rahmawati ratna.rahmawati12@gmail.com <p><em>This </em><em>research</em><em> aims determine t</em><em>o</em> <em>influence</em><em> of mudharabah and musyarakah financing </em><em>to</em><em> profitability (Return on Equity). The variables in this study </em><em>use </em><em>the independent variable mudarabah financing and musyarakah financing while the dependent variable is profitability (Return on Equity). The analytical method used is quantitative analysis through the classical assumption test to analyze the data and multiple regression analysis to determine influence between mudharabah financing and musyarakah financing </em><em>to</em><em> profitability (Return on Equity)</em><em>. </em><em>While the type of data used is secondary data with a sampling technique that is Purposive Sampling of 4 Sharia Commercial Banks during the 201</em><em>9</em><em>-2020 period.</em> <em>Based on the results of the study that the mudharabah financing t test is t</em> <em>count &gt; t</em> <em>table (2.493 &gt; 2.045) where the significance value of 0.19 &lt; 0.05 means that mudharabah financing affects profitability (ROE). The results of t test for musyarakah financing are tcount &lt; ttabel (-3.992 &lt; 2.045) and a significance value of 0.000 &lt; 0.05, which means that musyarakah financing has a negative effect on profitability (ROE). Then for the test results f mudharabah financing (X1) and musyarakah financing (X2), fcount &gt; ftabel (8.574 &gt; 3.33) with a significance value of 0.001 &lt; 0.05, which means mudharabah financing and musyarakah financing together influence the effect on profitability (ROE).</em></p> <p><strong><em>Keywords: </em></strong><em>Mudharabah Financing, Musyarakah Financing, Profitability</em><a name="_TOC_250039"></a></p> 2021-08-26T06:55:37+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2236 Pengaruh Loan To Deposit Ratio (LDR), Biaya Operasional, Pendapatan Operasional (BOPO), Kurs, Capital Adequacy Ratio, Ukuran Bank Dan Inflasi Terhadap Non Performing Loan (NPL) Di Perusahaan Perbankan Terdaftar Di BEI 2021-08-26T07:01:10+00:00 Bayu Wulandari wulandari.bayu044@gmail.com Khetrin Khetrin khetrin_liuu@yahoo.co.id Ketryn Seviyani ketrynnseviyanii@gmail.com <p><em>Financial institutions that provide financial services are known as banking. The purpose of this research is to test and analyze the effect of LDR, BOPO, exchange rate, CAR, bank size and inflation on NPL in banking companies listed on the Indonesia Stock Exchange. The method is quantitative research. This research is explanatory. The research data is classified as quantitative and ratio scale. Data is collected by means of documentation. The population is 45 banks listed on the IDX for the period 2014-2018. The sample is 125 financial statements of banking companies listed on the Indonesia Stock Exchange for the period 2014-2018. The model is multiple linear regression. The results of the study are LDR, BOPO, Exchange Rate, CAR, Bank Size and Inflation have no simultaneous and partial effect on NPL in banking companies listed on the Indonesia Stock Exchange.</em></p> <p><strong><em>Keywords:</em></strong><em> Loan to Deposit Ratio (LDR), Operating Cost of Operating Income (BOPO), Exchange Rate, Capital Adequacy Ratio, Bank Size, Inflation and Non Performing Loan (NPL).</em></p> <p><a name="_TOC_250039"></a></p> 2021-08-26T00:00:00+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2650 Pengaruh Profesionalisme, Kompetensi, Independensi, dan Moral Reasoning terhadap Kualitas Audit pada Kantor Akuntan Publik (KAP) di Kota Medan 2021-08-28T05:18:45+00:00 Sherine Marcelline sherinemarcelline21@gmail.com Mahmuddin Syah Lubis Sherinemarcelline21@gmail.com <p><em>The auditor has a duty to assist or provide information about the objectives required by each shareholder, and other shareholders. The functions and duties of auditors such as tax audits, audits and financial statement analysis, the opinion of a qualified auditor can be useful for users. In the financial statements produce audited accountants can be accounted for by users as a basis for making a decision. The auditor must produce audited financial statements that can be trusted by users as a decision making decision. The population in this study includes all auditors who work in 33 Public Accounting Firms (KAP) in Medan City. The sample is 23 Public Accounting Firms (KAP) in Medan City with a sample of 62 accountants. The results of this study are professionalism that affects the quality of audits at the Public Accounting Firm (KAP) in Medan City. Competence affects the quality of audits at the Public Accounting Firm (KAP) in Medan City. Independence does not affect the quality of audits at the Public Accounting Firm (KAP) in Medan City. Moral reasoning does not affect the quality of audits at the Public Accounting Firm (KAP) in Medan City.</em></p> <p><strong><em>Keyword : </em></strong><em>Professionalism</em><em>, Competence, </em><em>Independence, Moral Reasoning, Audit Quality</em></p> 2021-08-28T05:18:45+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2603 Pencatatan Akuntansi Dan Manajemen Laba Pada Perusahaan Di Indonesia Selama Pandemi Coronavirus (Covid-19) 2021-08-28T05:20:28+00:00 Sarlina Sari sarlinasari.new@gmail.com <p><em>This research is a descriptive qualitative study that aims to explore the practice of accounting records adopted by business people and companies in Indonesia during the Coronavirus pandemic by comparing it with previous literature which has similar characteristics, namely past events that have an impact on unstable financial conditions. The data used in this study are secondary data, such as the results of previous studies, accounting lecturer dialogue forum press releases, Indonesian Accountants Association press releases, and several other online information sources. Overall, the discussion of this study shows that several accounting techniques can be used to reduce the negative impact of a pandemic on corporate financial reports. Some of the techniques companies can use during a pandemic include fair value accounting, income smoothing, loss avoidance, and big-bath earnings management. The results of the discussion in this study contribute to recent debates about the relevance of accounting to society. Although accounting - both as a discipline and practice - cannot be blamed for the negative effects of the pandemic on companies, it can be blamed as a social science for failing to assist in mitigating the negative effects of the pandemic on the financial performance of companies when managers are not allowed to exercise significant accounting wisdom. to mitigate the negative effects of the pandemic on their balance sheet. As the pandemic gets worse, more basic questions will be asked about the contribution of accounting to society, especially in reducing the negative impact of a crisis or pandemic on companies.</em></p> <p><strong><em>Keywords:</em></strong><em> Fair Value Accounting, Income Smoothing, Loss Avoidance, and Big-Bath Earnings Management, Coronavirus (Covid 19)</em></p> 2021-08-28T05:20:28+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2596 Minat Beli Memediasi Pengaruh E-Service Quality Dan Promosi Terhadap Keputusan Pembelian Di Shopee (Studi Kasus Pada Mahasiswa Manajemen Ukrida 2017) 2021-08-30T10:10:52+00:00 Melitina Tecoalu hery.winoto@ukrida.ac.id Kelvin Yonathan kelvin.yonathan3@gmail.com Hery Winoto Tj hery.winoto@ukrida.ac.id <p><em>Technological developments support an increase in online buying and selling activities in marketplaces that have turned conventional transactions into digital ones. The quality of services and promotions offered have also turned digital. The purpose of this study was to examine the effect of e-service quality and promotion on purchasing decisions at Shopee which are mediated by purchase intention. By using a sample of 60 students of the 2017 UKRIDA Management Departement with a purposive sampling technique. The data analysis technique used in this research is Structural Equation Modeling (SEM) using the SmartPLS version 3.0 software. The results obtained in this study indicate that there is an effect of e-service quality on purchasing decisions and purchase intentions, while promotion has no effect on purchasing decisions. Meanwhile, mediation of purchase intention strengthens the influence of e-service quality and promotion on purchasing decisions.</em></p> <p><em>Keywords: e-service quality, promotion, purchasing decisions, purchase intention</em></p> 2021-08-28T05:23:20+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2089 Pengaruh Debt To Equity Ratio, Current Ratio Dan Quick Ratio Terhadap Return On Assets 2021-08-28T05:24:57+00:00 Galuh Pramesti Irawan 1610631030121@student.unsika.ac.id Gusganda Suria Manda gusganda.suriamanda@fe.unsika.ac.id <p><em>The research purpose to analyze the effect of Debt to Equity Ratio, Current Ratio and Quick Ratio to Return On Assets in Food and Beverage subsector Manufacturing Companies listed on the Indonesia Stock Exchange (IDX). This research uses quantitative methods. The type of data used is secondary data in the form of financial statements during the period 2014 - 2018. This study uses multiple linear regression analysis with a hypothesis test consisting of t test and F test. The results showed that partially Debt to Equity Ratio (DER) has a significant effect to Return On Asset (ROA). Meanwhile, Current Ratio and Quick Ratio had no effect to Return On Assets (ROA). Simultaneously, DER, CR and QR have significant effect on Return On Asset (ROA).&nbsp; Based on the calculation of the Determination Coefficient Test it is known that the R square value is 0.294 or 29.4% which shows that 29.4% ROA can be explained by DER, CR, and QR while the remaining 70.6% is explained by other variables not analyzed in this research.</em></p> <p><strong><em>Keywords:</em></strong> <em>DER, CR, QR, ROA</em></p> 2021-08-28T05:24:57+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2032 Pengaruh Intensitas Aset Tetap Dan Pertumbuhan Penjulan Terhadap Penghindaran Pajak 2021-09-02T02:39:44+00:00 Annisa Ayu Asri annisaayuasri@gmail.com Endang Mahfudin endang.mahfudin@fe.unsika.ac.is <p><em>This study aims to determine, analyze and describe the effect of fixed asset intensity and sales growth on tax avoidance. The method used in this research is descriptive verification method with a quantitative approach which is sourced from the annual report of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (BEI). The sampling technique was using purposive sampling technique. The data obtained were analyzed using descriptive statistical testing, classical assumption test, multiple linear regression analysis, determination coefficient test and hypothesis testing using t test and f test. This study used SPSS version 16 to process data. The results of this study indicate that (1) the intensity of fixed assets has no effect on tax avoidance (2) sales growth has no effect on tax avoidance. (3) the intensity of fixed assets and sales growth simultaneously has no effect on tax avoidance.</em></p> <h2><em>Keywords: </em><em>Fixed Asset Intensity, Sales Growth, Tax Avoidance</em></h2> 2021-09-02T02:39:44+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2062 Pengaruh Arus Kas Operasi Dan Laba Bersih Terhadap Return Saham Tahun 2016-2019 2021-09-02T02:44:19+00:00 Anggun Sundari 1610631030035@student.unsika.ac.id Dian Hakip Nurdiansyah dian.hakipnurdiansyah@staff.unsika.ac.id <p><em>This study has the aim of sizzling, analyzing and analyzing the operating flow and net income on stock returns in 2016-2019 in the agricultural sector. This study uses secondary data contained in the Indonesia Stock Exchange. With the sample technique carried out by the author, the authors obtained a sample of this study as many as 8 companies from 21 companies in the agricultural sector, from 2016-2019 with annual data from operating flows and net income to stock returns, resulting in 32 data in this study. The results showed that partially Operating Cash Flow has no effect on Stock Returns and Net Profit does not have a partial effect on Stock Returns, while the results of simultaneous research on Operating Cash Flow and Net Profit have no effect on Stock Returns.</em></p> <p><strong><em>Keywords:</em></strong> <em>Operating Cash Flow, Net Income, Stock Return</em></p> 2021-09-02T02:44:19+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1987 Analisis Rasio Keuangan Dan Metode Economic Value Added (EVA) Untuk Menilai Kinerja Keuangan Perusahaan 2021-09-02T02:46:39+00:00 Ahmad Irfan Nurhakim 1610631020020@student.unsika.ac.id Raden Aditya Kristamtomo raden.aditya@fe.unsika.ac.id <p><em>State-owned enterprises (BUMN) liquid a form of government investment that manages the life of many people, state-owned construction (KARYA) liquid state-owned enterprises that focus on the field of considerable construction is very influential in all aspects of the country. Entering the era of globalization and the demands of construction services users to the company's performance permissible better. The very strict competition between construction companies can pose a risk of competition in the financial performance of state-owned enterprises (KARYA), so that state-owned enterprises are still weak in the mastery of local project (market). This research aims to identify financial performance in the STATE of construction (KARYA) from the level of liquidity, solvency, and profitability and examined by the economical value-added method (EVA) to know the value added economy in the company'S construction Field (KARYA). This method of study uses a quantitative descriptive method with the approach of financial analysis and the use of economic value-added methods (EVA). Using data will be financial from Tofu 2015 S. D 2018. Based on the results of the analysis of financial performance of the 4th (four) enterprises in the work in the field of poor debt acquisition is a major factor and added economic value shows less good results because fewer companies obtain positive value. This should be the company to maintain liquidity ratio value.</em><em>.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong> <em>F</em><em>inancial Ratio </em><em>A</em><em>nalysis, Economic Value Added, BUMN </em><em>C</em><em>onstruction</em></p> 2021-09-02T02:46:39+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2604 Pengaruh Net Profit Margin, Debt To Equity Ratio, Perputaran Piutang Dan Perputaran Kas Terhadap Roa Pada Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019 2021-09-11T04:34:58+00:00 Vincent Fahry vincent.fahry98@gmail.com Dewi Gunawan vincent.fahry98@gmail.com Cindy Meilianti vincent.fahry98@gmail.com Mohd Nawi Purba vincent.fahry98@gmail.com <p><em>The aims of this study to analyze and examine how the influence of NPM, DER, Accounts Receivable Turnover and Cash Turnover on ROA in various industrial sectors listed on the Indonesia Stock Exchange 2016-2019 Period. The populations is 51 companies in the automotive sector listed on the IDX for the period 2016-2019 and obtained a sample of 20. Purposive sampling was the sampling technique of this study. The method used in this research is quantitative method, the nature of the research used is explanatory or explanatory, and uses data collection techniques in the form of documentation, types, and data sources in the form of financial reports of various industrial subsectors listed on the IDX 2016-2019.</em></p> <p><strong><em>Keywords</em></strong><em> : Net Profit Margin, Debt To Equity Ratio, Accounts Receivable Turnover, Cash Turnover, Return On Assets</em></p> 2021-09-11T04:34:58+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2336 The Pengaruh Profitabilitas Dan Leverage Terhadap Penghindaran Pajak (Tax Avoidance) Pada Masa Pandemi Covid-19 2021-09-11T04:37:41+00:00 A Restu Maulani arestu009@ummi.ac.id Nor Norisanti arestu009@ummi.ac.id Erry Sunarya arestu009@ummi.ac.id <p><em>The research was aimed at determining the influence of probability and leverage toward tax avoidance during the COVID-19 pandemic implemented on foods and beverages subsector companies registered in Indonesia’s Stock Exchange. The research methods applied were descriptive and associative; samples taken by purposive sampling method and Nonprobability sampling were in terms of 15 out of 53 companies that complied with the criteria, so that samples that were studied were amounted to 45 data counted from quarter I to III of 2020. The techniques of collecting data deployed were secondary data that included documentation and literature study. The technique of analyzing data applied was multiple linear regression. Based on the results, the research shows that partially there is no significant influence from profitability toward tax avoidance, yet leverage partially does. Thus, simultaneously both profitability and leverage significantly influence tax avoidance altogether on foods and beverages subsector companies registered in the Indonesia’s Stock Exchange with its influence ratio amounted to 24.8%.&nbsp; </em></p> <p><strong><em>Keywords: </em></strong><em>Profitabilty, Leverage, Tax Avoidance</em></p> 2021-09-11T04:37:41+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2600 Pengaruh Net Profit Margin, Return On Assets, Debt To Equity Ratio Dan Ito Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2021-11-06T02:42:55+00:00 Maya Sabirina Panggabean mayasabrinapanggabean@gmail.com Angelica Angelica mayasabrinapanggabean@gmail.com Dinny Khairunnisa Aprilia mayasabrinapanggabean@gmail.com Edyson Wijaya mayasabrinapanggabean@gmail.com Sonia Febriani mayasabrinapanggabean@gmail.com <p><em>The increase in profit obtained by a company within a certain period is the definition of profit growth. The percentage increase in profit can indicate the company's financial position. The purpose of this research is to know how Net Profit Margin, DER, ROA and ITO can impact on profit growth in the company. The type of research used is descriptive quantitative using secondary data, the sample is determined using the purposive sampling method, and the examination method uses multiple linear regression analysis.The population of the company is 139 manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2019. Based on the research results, it is known that NPM has an effect of 34.38 percent, ROA has an effect of -45.71 percent, DER has an effect of 49.2 percent and ITO has an effect of 0.5 percent on Profit Growth. Simultaneously, NPM, DER, ROA and ITO have a positive and relevant impact. Partially, only NPM and DER have a positive and relevant effect on Profit Growth, while ROA and ITO have no relevant impact on Profit Growth.</em><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> Net Profit Margin, Return On Assets, Debt to Equity Ratio and ITO</em></p> 2021-09-11T04:42:15+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2088 Pengaruh Net Profit Margin (NPM) Dan Earning Per Share (EPS) Terhadap Harga Saham 2021-09-22T03:35:41+00:00 Frieska Septiany frieskaseptianyyy01@gmail.com Suhono Suhono suhono@fe.unsika.ac.id <p><em>This study aim</em><em>ed</em><em> to analyze the effect of Net Profit Margin (NPM) and Earning per share (EPS) on stock prices either partially or simultaneously in the Ceramic, Porcelain and Glass Sub-Sector Listed on the Indonesia Stock Exchange for the 2012-2018 period. The research method used is a quantitative method with a descriptive and verification approach. The data analysis method used is statistical analysis using SPSS software. The independent variables used in this study are Net Profit Margin (NPM) and Earnings per share (EPS). While the dependent variable used in the study is the stock price. The results showed, the results of multiple linear regression analysis, namely, Y = 163.323 +(-0.033) + 0.149 + e. The results of the T test show</em><em>ed</em><em> that the Net Profit Margin has a value of tcount&gt; t table that is 0.646&gt; 0.05, and Earnings per share has a value of tcount&gt; t table that is 7.616&gt; 2.042. Simultaneously, the variables of Net Profit Margin (NPM) and Earning per share (EPS) have a significant effect on stock prices. While partially there is a significant effect of Net Profit Margin (NPM) and Earnings per share (EPS) on Stock Prices in the Ceramic, Porcelain and Glass Sub-Sector Listed on the Indonesia Stock Exchange.</em></p> <p><strong><em>Keywords</em></strong><em>: Net Profit Margin, Earnings Per Share, Share Price</em></p> 2021-09-22T03:35:15+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2371 Pengaruh Budaya Organisasi Dan Disiplin Kerja Terhadap Kinerja Pegawai Pada Dinas Perhubungan (Dishub) Kabupaten Karawang 2021-09-22T03:42:20+00:00 Diella Fakhirah Yunansyah diellafakhi23@gmail.com Anggi Pasca Arnu anggi.pasca@fe.unsika.ac.id <p><em>This study aimed to determine the partial or simultaneous effect of organizational culture, employee work discipline on the performance of the employees of the Department of Transportation (Dishub) Karawang Regency. The method used is descriptive and verification method. The population in this study amounted to 255 employees of the Department of Transportation Karawang Regency. The sample in this study amounted to 153 employees using the Solvin method. The sampling technique in this study used a simple random sampling technique. The results showed that there was a partial influence of 34.6% between Organizational Culture on employee performance and there was a partial influence between work discipline on employee performance of 23.6%. While the simultaneous influence of organizational culture and work discipline on employee performance is 58.2% and the influence of other variables outside the model is 41.8%. In conclusion, there is a significant influence between Organizational Culture, Work Discipline, and simultaneously Organizational Culture and Work Discipline on the Performance of the Employees of the Department of Transportation (DISHUB) Karawang Regency.</em></p> <p><em>&nbsp;</em><strong><em>Keywords</em></strong><em>: Organizational Culture, Work Discipline, Employee Performance</em></p> 2021-09-22T03:38:42+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2590 Pengaruh Komisaris Independen, Komite Audit, Kepemilikan Institusional Dan Kualitas Audit Terhadap Integritas Laporan Keuangan Di Perusahaan Sub Sektor Transportasi Yang Terdaftar Di BEI Tahun 2017-2019 2021-09-22T03:50:47+00:00 Alberto Yakob Kristian Marpaung Albertomarpaung8@gmail.com Laura Raze Tinambunan Albertomarpaung8@gmail.com Irma Natallia Bangun Albertomarpaung8@gmail.com Enda Noviyanti SimorangkirAlbertomarpaung8@gmail.com1 Albertomarpaung8@gmail.com <p><em>One of the most important things in the financial statements of a company is the integrity of financial reports. Integrity of financial reports, especially in the transportation company sector, there are some that are not in accordance with the standard provisions of the IDX and there are also some transportation companies that do not publish annual financial reports on the IDX. This research was conducted. to analyze the effect of independent commissioners, audit committee, institutional ownership and audit quality on the integrity of financial statements. Integrity of financial statements is the dependent variable in this study, while independent commissioners, audit committee, institutional ownership and audit quality are independent variables in this study. This research is 25 transportation companies listed on the IDX in 2017-2019. In this study the sample was selected using the purposive sampling method. Data analysis was made using classical assumption tests and hypothesis testing using the linear method. double ier. The results of this research show that the independent commissioners,&nbsp;</em><em>audit committee, institutional ownership and audit quality have no effect on the integrity of the financial statements.</em></p> <p><em>Keywords: Independent Commissioner, Audit Committee, Institutional Ownership, Audit Quality, Financial Report Integrity</em></p> 2021-09-22T03:50:47+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2589 Pengaruh Ukuran Perusahaan, Likuiditas, Leverage, Dan Aktivitas Terhadap Pertumbuhan Laba Pada Perusahaan Sektor Perdagangan, Jasa Dan Investasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019 2021-09-22T03:54:11+00:00 Adventius Gulo adventiusgulo@gmail.com Irmayanti Lumban Gaol adventiusgulo@gmail.com Monikha Tampubolon adventiusgulo@gmail.com Ike Rukmana Sari adventiusgulo@gmail.com <p><em>This research was conducted to test the effect of firm size, liquidity, leverage, and activity on profit growth in trading, service and investment sector companies listed on the Indonesia Stock Exchange (IDX) with a population of 164 companies for the period 2016-2019. The sample selection method used in this study is purposive sampling method, with a sample of 50 companies. The implementation of this research uses multiple linear regression analysis method with the SPSS 21 program. From the results of the research that has been done, it shows that simultaneously the independent variables consisting of firm size, liquidity, leverage and activity have a significant effect on the profit growth variable. Partially, it shows that firm size and liquidity have no and insignificant effect on profit growth. While the leverage variable has a negative and significant effect on profit growth and the activity variable has a positive and significant effect on profit growth.</em></p> <p><em>Keywords: Firm Size, Liquidity, Leverage, Activity, Profit Growth</em></p> 2021-09-22T03:52:04+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2601 Pengaruh Kepemilikan Manajerial, Profitabilitas, Liability, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019 2021-09-22T04:01:30+00:00 Melati Lumbantoruan melatilumbantoruan99@gmail.com Nina Purnasari melatilumbantoruan99@gmail.com Yeslia Sarawati Hutabarat melatilumbantoruan99@gmail.com Unjur Malo Madris Sinaga melatilumbantoruan99@gmail.com Hot Rikardo Marpaung melatilumbantoruan99@gmail.com <p><em>This study aimed to analyze and examine the effect of managerial ownership, profitability, Liability, and firm size on firm value in basic and chemical industrial sector companies listed on the Indonesia Stock Exchange in 2016-2019. The research method used is a quantitative method. The population in this study was 71 companies and the sample was 23, so the total data were 92 companies. Data analysis using SPSS 20 application, through T test, F test, and multiple linear analysis methods. The results showed, the results of the F test showed that the calculated F value &gt; F table was 2.897 &gt; 2.32, with a significance of 0.028 &gt; 0.05. The results of the T test analysis are as follows, a) the managerial ownership variable has a T count &lt; T table or 0.895 &lt; 1.98973; b) the profitability variable has a value of T count &lt; T table or -0.559 &lt; 1.98973; c) variable Liability has a value of T count &lt; T table or 3.198 &gt; 1.98973; d) firm size variable has a value of T count &lt; T table or 0.078 &lt; 1.98973. In conclusion, partially the variables of Managerial Ownership, Profitability and Firm Size do not have a positive and insignificant effect on firm value, while the Liability variable has a positive and significant effect on firm value. Simultaneously the variables of Managerial Ownership, Profitability, Liability, and Company Size have a major influence on firm value.</em></p> <p><strong><em>Keywords:</em></strong><em> Managerial Ownership, Liability, Firm Value, Profitability, Company Size</em></p> 2021-09-22T03:59:20+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2003 Analysis of Scrum Implementation in Digital Startup Product Development 2021-09-22T04:06:56+00:00 Nurindah Tiffani Rachman nurindah_tiffani@sbm-itb.ac.id Dedy Sushandoyo nurindah_tiffani@sbm-itb.ac.id <p>One of the renowned methodology to address product development complexity is Agile methodology. Scrum is the tool of Agile methodology which adopts the Agile manifesto through the incremental and iterative way of developing an IT product. It has been widely used for developing a software project in various organizations and has a reputation for effectively managing the process of product development. However, the application of Scrum often adjusted to fit with the organization. The aim of this paper is to understand the implementation and challenges of Scrum through the interview to the Scrum roles. The needs to build a shippable and working product for immediate business testing or user acceptance are reasons that drive the teams to choose Scrum. The methodology used is qualitative research method using an in-depth interview to the scrum roles that involved in IT product development in the digital startup in Indonesia. The result showed that Scrum makes the process of product development more effective, improves coordination between team members and helps the development team to self-independent in doing the task. Therefore, in summarize, Scrum could manage the process of product development well.</p> <p><strong><em>Keywords</em></strong><em>: Digital Startup, Agile Method, Product Development, Scrum</em></p> 2021-09-22T04:06:56+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2358 Analisis Pertumbuhan Laba Pada PT. Toba Pulp Lestari Tbk 2021-09-25T03:56:50+00:00 Agustina Br. Tungkir agustinasitungkir7@gmail.com Mila Yulia Herosian agustinasitungkir7@gmail.com Maria Cendika Manalu agustinasitungkir7@gmail.com M. Alvi Syahri agustinasitungkir7@gmail.com <p><em>This study aims to determine and analyze profit growth on financial ratios Current Ratio, Debt To Assets Ratio, and Total Assets Turn Over at the company PT. Toba Pulp Lestari Tbk. This research method is quantitative method with quantitative descriptive research. Data collection techniques using documentation techniques. The independent variables in this study are the Current Ratio, Debt To Assets Ratio, and Total Assets Turn Over. The dependent variable in this study is profit growth. Data analysis used multiple linear regression analysis. The results of this study indicate that the F test value obtained is Fcount of 5.571 with a significant value of 0.065&gt;0.05. The results of the T test show, a) the CR variable has a tcount of -0.099 with a significant value of 0.926&gt;0.05; b) the DAR variable has a value of -tcount&lt; ttable that is -3.662&lt;2.0150; c) the TATO variable has a tcount of -0.916 with a significant value of 0.411&gt;0.05. In conclusion, partially Current Ratio, Debt To Assetsratio, and Total Assets Turn Over have no effect on profit growth at PT. Toba Pulp Lestari Tbk. Simultaneously Current Ratio, Debt To Assets Ratio, and Total Assets Turn Over together affect profit growth at PT. Toba Pulp Lestari Tbk.</em></p> <p><strong><em>Keywords</em></strong><em>: Current Ratio, Debt to Assets Ratio, Profit Growth, Total Assets Turn Over</em></p> 2021-09-25T03:56:50+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2876 Kepatuhan Wajib Pajak Di Desa Maluruwu Kecamatan Palue Kabupaten Sikka Ditinjau Dari Aspek Kesadaran Wajib Pajak, Tingkat Penghasilan, Sanksi, Tingkat Pengetahuan Dan Kualitas Pelayanan 2021-09-25T04:05:48+00:00 Maria Nona Dince jo.darius1206@gmail.com Yoseph Darius Purnama Rangga jo.darius1206@gmail.com <p><em>This study aimed to determine the effect of taxpayer awareness, taxpayer income level, taxpayer sanctions, taxpayer knowledge level and service quality on mandatory compliance. The research method used is a quantitative method and a survey approach. The data used in this study is primary data in the form of a questionnaire distributed to taxpayers registered in Maluriwu Village, Palue District, Sikka Regency. The sample used has a sampling limit of 90 respondents. The results showed that the F test results were known to be significant (0.249) greater than 0.05 or above 5%. The results of the T test are known that, a) the significance value of taxpayer awareness is 0.850 &gt; 0.05; b) the significance value of the income level of the taxpayer is 0,-91 &gt; 0.05; c) the significance value of the sanction is 0.164 &gt; 0.05; d) the significance value of taxpayer knowledge is 0.878 &gt; 0.05; e) the significance value of service quality is 0.594 &gt; 0.05. The conclusion, partially or simultaneously, shows that taxpayer awareness, income level, sanctions, knowledge level and service quality do not affect taxpayer compliance.</em></p> <p><strong><em>Keywords</em></strong><em>: Taxpayer Compliance, Taxpayer Awareness, Service Quality, Taxpayer Sanctions, Income Level, Knowledge Level</em></p> 2021-09-25T04:05:48+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2290 Pengaruh Opini Audit, Umur Perusahaan, Profitabilitas, Dan Pergantian Auditor Terhadap Audit Report Lag Pada Perusahaan Manufaktur Yang Terdapat Di Bursa Efek Indonesia (BEI) Pada Tahun 2017 – 2019 2021-09-25T04:11:03+00:00 Valentina Lorensa br Sitompul valentinalorensa@gmail.com Firma Kristin Agustina Simanjuntak firma@gmail.com Wenny Anggeria Ginting wenny@gmai.com <p>The purpose of this discussion is to review the related audit opinion, company age, profitability, as well as the change of auditors in the manufacturing industry listed on the Indonesia Stock Exchange for the period 2017-2019. Researchers use quantitative research methods, meaning the data is obtained in <a href="http://www.idx.co.id">www.idx.co.id</a>&nbsp; The population of 182 issuers, while the sampling technique is purposive sampling, so the number of samples is 65 issuers with the period 2017-2019. The Hypothesis test used is logistic regression. The result is partially significant value of audit opinion 0.999 &gt; 0.05, company age 0.008 &lt; 0.05, profitability 0.554 &gt; 0.05, auditor turnover 0.612 &gt; 0.05, simultaneously significant value obtained by 0.00 &lt; 0.05. From these results, it was concluded that audit opinions, profitability, and auditor turnover do not influence audit report lag. Meanwhile, the age of the company has an association over audit report lag, and simultaneously there is an influence between audit opinions, the age of the company, profitability, and the change of auditors on audit report lag.</p> <p>Keywords : Audit opinion; company age; profitability; auditor turnover; audit report lag.</p> 2021-09-25T04:11:03+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2327 Pengaruh Pemberian KUR dan Strategi Pemasaran terhadap Kemampuan Bertahan UMKM di Tengah Pandemi Covid-19 (Studi Kasus UMKM di Kota Denpasar) 2021-10-17T23:18:01+00:00 Ni Luh Putu Yesy Anggreni yesyanggreni2013@gmail.com <p><em>One of the government's efforts to help the sustainability of MSMEs in the midst of the Covid-19 pandemic is to provide KUR, this effort to stimulate MSMEs in developing their businesses. The objectives of this study were to determine: (1) the effect of giving KUR on the survival capacity of MSMEs in the midst of the Covid-19 pandemic; (2) The Influence of Marketing Strategy on the Survival Capability of MSMEs in the Middle of the Covid-19 Pandemic; (3) The Effect of Giving KUR and Marketing Strategy together on the Ability to Survive MSMEs in the Middle of the Covid-19 Pandemic. Data were analyzed by statistical simple regression analysis and multiple regression of two predictors. Through the results of predictions with predictors X1 (Giving KUR) and X2 (Marketing Strategy) to Y (Ability to Endure), the Freg price is 138.32. With (Nm-1) in this case db = 107/2, with a significance level of 5%, the value of Ftable is 3.08 This means that the regression line analyzed is significant to be used as a basis for predictions because it is between the criteria (Y) and the predictors (X1 , X2) there is a significant relationship. Freg is greater than the value of F table or 138.32&gt; 3.08. So that the Zero Hypothesis tested is rejected and the Alternative Hypothesis is accepted which indicates that there is a significant relationship between KUR and Marketing Strategies on the Ability to Survive for MSMEs in the Middle of the Covid-19 Pandemic (Case Study of MSMEs in Denpasar City). Relative Contribution (SR%) for each predictor, namely X1 (giving KUR) = 70.21%, and X2 (Marketing Strategy) = 29.78%. While the regression line is 53.67% which consists of the effective contribution of predictor X1 (giving KUR) = 37.69%. And the effective contribution of predictor X2 (Marketing Strategy) = 15.98% while the remaining 46.33%.% Is influenced by other factors. Based on the results of the analysis and conclusions, it is hoped that MSME actors will further improve their marketing strategies so that they can compete in accordance with the current situation and conditions.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> KUR; Marketing strategy; Ability to Endure</em></p> 2021-10-17T23:18:01+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2434 Kinerja Karyawan PT Perkebunan Nusantara VIII Kebun Cibungur Sukabumi Berdasarkan Efikasi Diri Dan Kecerdasan Emosional 2021-10-17T23:22:28+00:00 Raihan Mughits Shalshabill raihanms2678@yahoo.com Faizal Mulia Z raihanms26@yahoo.com Dicky Jhoansyah raihanms26@yahoo.com <p><em>This research was conducted to examine the effect of self-efficacy and emotional intelligence on employee performance at PT Perkebunan Nusantara VIII Kebun Cibungur Sukabumi. The method used in this research is an associative method with a quantitative approach. The population in this study were employees of PT Perkebunan Nusantara VIII Kebun Cibungur Sukabumi. The sampling technique used was the method of saturation sampling by distributing questionnaires to 47 employees of the engineering and processing division of PT Perkebunan Nusantara VIII Kebun Cibungur Sukabumi. The results prove that the f-count value is 20.683 (≥ f-table = 3.209) with a significance value of 0.000 (&lt;0.05). So self-efficacy and emotional intelligence simultaneously have a significant positive effect on employee performance. The results also prove that the t-count value of self-efficacy is 3.200 (≥ t-table 2.014) and the t-value of emotional intelligence is 2.991 (≥ t-table 2.014). So it can be concluded that self-efficacy has a significant positive effect on employee performance and emotional intelligence has a significant positive effect on employee performance.<br><br><strong>Keywords: </strong></em><em>Self-Efficacy, Emotional Intelligence, Employee Performance</em><strong>&nbsp;&nbsp; </strong></p> 2021-10-17T23:22:28+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2862 Sistem Informasi Audit Penyerapan Anggaran Berbasis Web 2021-10-17T23:27:48+00:00 Setyo Budi Hartono setyo_budi_hartono12@walisongo.ac.id <p><em>Implementation of Government Regulation No. 60 of 2008 concerning the government's internal control system, which requires an evaluation of the implementation of the budget for each business unit in each government agency. This assessment will be carried out by the Internal Control Department (SPI), which in this case concerns the use of the monthly budget by units and universities at UIN Walisongo Semarang. This audit will advise the consultant on the implementation of the relevant unit budget. An online budget audit program needs to be developed to ensure accurate information. This information system helps SPI auditors determine the performance of absorption of the unit and faculty budget. Audit software development by adopting research and development (R&amp;D). The program developed on the web goes through the planning, system analysis, system model, and system design phases. Tools that include context diagrams and flowcharts are used to illustrate the course of a series of operations in this program. Testing the feasibility of the software using the black box method and the result is an information system that is applied to the budget audit implementation at Walisongo Islamic University in Semarang.</em></p> <p><strong><em>Keywords:</em></strong><em> Information System, Internal Audit Budget Absorption.</em></p> 2021-10-17T23:27:12+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2359 Pengaruh Quick Ratio, Debt to Equity Ratio, Total Asset Turnover, Net Profit Margin terhadap Pertumbuhan Laba pada Perusahaan Property dan Real Estate Yang Terdaftar di BEI Tahun 2017-2019 2021-10-17T23:35:37+00:00 Siti Dini Sind98612@gmail.com Cindi Cenora Manalu Sind98612@gmail.com Desy Renica S Gultom Sind98612@gmail.com Lilis Suheri Purba Sind98612@gmail.com <p><em>This</em><em> v</em><em>study</em><em> v</em><em>intends</em><em> v</em><em>to</em><em> v</em><em>analyze</em><em> v</em><em>and</em><em> v</em><em>also</em><em> v</em><em>assess</em><em> v</em><em>the</em><em> v</em><em>impact</em><em> v</em><em>of</em><em> v</em><em>the</em><em> v</em><em>Quick</em><em> v</em><em>Ratio,</em><em> v</em><em>DAR,</em><em> v</em><em>TATO,</em><em> v</em><em>and</em><em> v</em><em>NPM</em><em> v</em><em>on</em><em> v</em><em>Profit</em><em> v</em><em>Growth.</em><em> v</em><em>In</em><em> v</em><em>this</em><em> v</em><em>study,</em><em> v</em><em>the</em><em> v</em><em>population</em><em> v</em><em>used</em><em> v</em><em>is</em><em> v</em><em>Property</em><em> v</em><em>and</em><em> v</em><em>Real</em><em> v</em><em>Estate</em><em> v</em><em>business</em><em> v</em><em>entities</em><em> v</em><em>that</em><em> v</em><em>were</em><em> v</em><em>recorded</em><em> v</em><em>in</em><em> v</em><em>the</em><em> v</em><em>2017-2019</em><em> v</em><em>period</em><em> v</em><em>on</em><em> v</em><em>the</em><em> v</em><em>IDX.</em><em> v</em><em>This</em><em> v</em><em>study</em><em> v</em><em>uses</em><em> v</em><em>data</em><em> v</em><em>analysis</em><em> v</em><em>techniques</em><em> v</em><em>such</em><em> v</em><em>as</em><em> v</em><em>Multiple</em><em> v</em><em>Linear</em><em> v</em><em>Regression,</em><em> v</em><em>Determination</em><em> v</em><em>Coefficient</em><em> v</em><em>Test,</em><em> v</em><em>T-Test,</em><em> v</em><em>and</em><em> v</em><em>F</em><em> v</em><em>Test.</em><em> v</em><em>The</em><em> v</em><em>results</em><em> v</em><em>of</em><em> v</em><em>the</em><em> v</em><em>assessment</em><em> v</em><em>on</em><em> v</em><em>this</em><em> v</em><em>research</em><em> v</em><em>test</em><em> v</em><em>state</em><em> v</em><em>that</em><em> v</em><em>partially</em><em> v</em><em>the</em><em> v</em><em>Quick</em><em> v</em><em>Ratio</em><em> v</em><em>has</em><em> v</em><em>a</em><em> v</em><em>negative</em><em> v</em><em>and</em><em> v</em><em>significant</em><em> v</em><em>impact</em><em> v</em><em>on</em><em> v</em><em>Profit</em><em> v</em><em>Growth,</em><em> v</em><em>Partially</em><em> v</em><em>the</em><em> v</em><em>DAR</em><em> v</em><em>has</em><em> v</em><em>no</em><em> v</em><em>impact</em><em> v</em><em>on</em><em> v</em><em>Growth</em><em> v</em><em>Profit,</em><em> v</em><em>Partially</em><em> v</em><em>TATO</em><em> v</em><em>has</em><em> v</em><em>no</em><em> v</em><em>impact</em><em> v</em><em>on</em><em> v</em><em>Profit</em><em> v</em><em>Growth,</em><em> v</em><em>Partially</em><em> v</em><em>NPM</em><em> v</em><em>has</em><em> v</em><em>no</em><em> v</em><em>impact</em><em> v</em><em>on</em><em> v</em><em>Profit</em><em> v</em><em>Growth.</em><em> v</em><em>Meanwhile,</em><em> v</em><em>Simultaneously</em><em> v</em><em>Quick</em><em> v</em><em>Ratio,</em><em> v</em><em>DAR,</em><em> v</em><em>TATO,</em><em> v</em><em>NPM</em><em> v</em><em>Impacted</em><em> v</em><em>Profit</em><em> v</em><em>Growth</em><em> v</em><em>with</em><em> v</em><em>a</em><em> v</em><em>significant</em><em> v</em><em>value</em><em> v</em><em>of</em><em> v</em><em>0.049</em><em> v</em><em>in</em><em> v</em><em>Property</em><em> v</em><em>and</em><em> v</em><em>Real</em><em> v</em><em>Estate</em><em> v</em><em>Companies</em><em> v</em><em>listed</em><em> v</em><em>in</em><em> v</em><em>the</em><em> v</em><em>2017-2019</em><em> v</em><em>period</em><em> v</em><em>on</em><em> v</em><em>the</em><em> v</em><em>IDX.</em></p> <p><em>Keywords:</em><em> v</em><em>Quick</em><em> v</em><em>Ratio,</em><em> v</em><em>Debt</em><em> v</em><em>To</em><em> v</em><em>Asset</em><em> v</em><em>Ratio,</em><em> v</em><em>Total</em><em> v</em><em>Asset</em><em> v</em><em>Turn</em><em> v</em><em>Over,</em><em> v</em><em>Net</em><em> v</em><em>Profit</em><em> v</em><em>Margin,</em><em> v</em><em>Profit</em><em> v</em><em>Growth.</em></p> 2021-10-17T23:35:36+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2370 Pengaruh Budaya Organisasi Dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada Dinas Pendidikan, Pemuda Dan Olahraga (Disdikpora) Kabupaten Karawang 2021-10-24T01:48:16+00:00 Dede Yulia dede.yulia16069@student.unsika.ac.id Anggi Pasca Arnu anggi.pasca@fe.unsika.ac.id <p><em>This study aims to determine the partial and simultaneous influence between organizational culture, employee work environment on the performance of the employees of the Department of Education, Youth and Sports (DISDIKPORA), Karawang Regency. The method used in this research is descriptive and verification methods. The population in this study were 267 employees of the Office of Education, Youth and Sports (DISDIKPORA) Karawang Regency. The sample used in this study amounted to 157 employees. The sampling technique used in this study is a simple random sampling technique. The results showed that there was a partial influence of 28.2% between Organizational Culture on employee performance and there was a partial influence between the work environment and employee performance by 19.3%. Meanwhile, the simultaneous influence between organizational culture and work environment on employee performance is 47.5% and the influence of other variables outside the model is 52.5%. 47.5%.</em><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> Organizational Culture, Work Environment, Employee Performance.</em></p> 2021-10-24T01:48:16+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2328 The Pengaruh Good Corporate Governance Dan Ukuran Perusahaan Terhadap Kinerja Keuangan 2021-10-24T01:50:28+00:00 Isra Mira NIta isramira20@gmail.com Gusganda Suria Manda isramira20@gmail.com <p><em>Financial performance is the basis of an assessment to measure whether or not the company's performance is good. Financial performance can be seen in the financial statements in the form of financial ratios, where in this study to measure the financial performance of state-owned companies using Return Of Asset (ROA). The purpose of this research is to find out, analyze and explain Good Corporate Governance (GCG), company size on financial performance at </em><em>Badan Usaha Milik Negara</em><em> (BUMN) listed on the Indonesia Stock Exchange in 2015-2018. This type of research is descriptive quantitative with secondary data sources, the sample selection in this study using purposive sampling method and the method of testing this research using multiple linear regression analysis method. The number of samples in this study were 17 state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2015-2018. Based on the results of the study, it can be concluded that Good Corporate Governance (GCG) and company size on financial performance in </em><em>Badan Usaha Milik Negara</em><em> (BUMN) is 0.203 which means 20.30% Good Corporate Governance (GCG), company size affects financial performance, while the remaining 79.70% is influenced by other factors. And based on the results of the hypothesis obtained, there is a significant positive influence between the Board of Commissioners, the Audit Committee, the Board of Directors and Company Size on the financial performance of BUMN companies for the 2015-2018 period.</em></p> <p><em>&nbsp;</em><strong><em>Keyword</em></strong><em>s: Good Corporate Governance, Company Size, Return Of Asset.</em></p> 2021-10-24T01:50:28+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2378 Manajemen Sumber Daya Manusia Pengaruh Kompetensi, Kedisiplinan Dan Sistem Kerja Terhadap Peningkatan Kualitas Kerja Guru Pada Yayasan Adlin Murni 2021-10-24T01:55:10+00:00 Isnaini Mega Utari isnainimegautari@gmail.com Dhita Adriani Rangkuti dhitaadriani22@gmail.com <p>The study is conducted in order to be able to understand competence, discipline, and systems of work On The Improvement Of Teacher Work Quality In Yayasan Adlin Murni. The Yayasan Adlin Murni has a vision of becoming an excelling school of morality and excellence while the mission of the Yayasan Adlin Murni is: to educate students to become conscious of god, to be concerned about the environment, to develop students who care about science and technology, and to educate underachieving and extracurricular students. In the study the author uses a quantitative research method with the sample used amounts to 75 samples. Data analysis with a double line-regression model and thus obtaining disciplinary results and work systems are affecting the quality of work in a Yayasan Adlin Murni teacher.</p> <p><strong><em>Keywords : </em></strong><em>Competence, Disciplin</em><em>e, </em><em>&nbsp;Work System</em><em>, and Work quality</em></p> 2021-10-24T01:55:10+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2839 Pengaruh Disiplin Kerja, Kepuasan Kerja Dan Komunikasi Terhadap Kinerja Karyawan Pada PT Putra Jaya Propita 2021-10-24T02:03:16+00:00 Nabila Husna rosintaromaulisitumeang12@yahoo.co.id Rosinta Romauli Situmeang rosintaromaulisitumeang@yahoo.co.id Athaya Agnezka rosintaromaulisitumeang@yahoo.co.id Megawati Sagala rosintaromaulisitumeang@yahoo.co.id <p><em>The background of the research in this study was to examine the effect of work discipline, job satisfaction and communication on employee performance at PT Putra Jaya Propita. Decreased employee performance becomes the basis for researchers to develop factors that cause decreased performance. The objects in this study were employees of PT Putra Jaya Propita with a total population of 76 employees. The research sample was 76 employees using saturated sampling techniques. Research limits theory to the use of theories related to human resource management. The method in this study uses quantitative methods with a causal study research model. The implementation of this research can be a consideration to pay attention to discipline, satisfaction and communication that occurs in the company and its impact on employee performance. The conclusions on the research results indicate that the study accepts the hypothesis that work discipline, job satisfaction and communication have an effect on employee performance at PT Putra Jaya Propita either simultaneously or partially with a determination value of 40.7%..</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords </em></strong><em>: Work Discipline. Job Satisfaction, Communication and Employee Performance</em></p> 2021-10-24T02:03:16+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2602 Analisis Pengaruh ROA, DER, PER, Dan EVA Terhadap Return Saham Pada Perusahaan Food And Beverage 2021-11-01T15:56:46+00:00 Namira Ufrida Rahmi gladyscallista8e@gmail.com Gladys Callista gladyscallista8e@gmail.com Silvya Wijaya gladyscallista8e@gmail.com Melly Melly gladyscallista8e@gmail.com Tiffany Tiffany gladyscallista8e@gmail.com <p><em>Investment or what we often call investment is an investment activity in the form of assets or funds by a company or individual with the aim of getting profits in the future. Investment is also a factor to increase economic growth. Investments can be made in the capital market which is a place where investors and companies seeking funding sources meet. The hope for investors who invest their funds in a company is to get a maximum return in the future. This study aims to determine and analyze Return of Assets, Debt to Equity Ratio, Price Earning Ratio and Economic Value Added to Stock Returns in food and beverage companies listed on the Indonesian stock exchange in 2017 - 2019. The research approach used in this study is quantitative approach. With the purposive sampling method, a sample of 15 food and beverage companies listed on the Indonesian stock exchange in 2017 – 2019, multiplied by three years of research. The type of data used in this research is secondary data. Secondary data is the financial statements of food and beverage companies listed on the Indonesia stock exchange in 2017 – 2019 with the website www.idx.co.id. The results show that Return of Assets, Debt to Equity Ratio, Price Earning Ratio, Economic Value Added have a simultaneous effect on Stock Returns in food and beverage companies listed on the Indonesian stock exchange in 2017 - 2019. Return on Assets has no effect and is not significantly significant. partial to Stock Returns in food and beverage companies listed on the Indonesian stock exchange in 2017–2019. Debt to Equity Ratio has no effect and is not partially significant to Stock Returns in food and beverage companies listed on the Indonesian stock exchange in 2017–2019. Price Earning Ratio has partial and insignificant effect on Stock Return in food and beverage companies listed on the Indonesian stock exchange in 2017 – 2019. 4.Economic Value Added has partial and significant effect on Stock Return in food and beverage companies listed on the stock exchange Indonesian securities in 2017 – 2019.</em></p> <p><strong><em>Keywords:</em></strong><em> Return of Assets, Debt to Equity Ratio, Price Earning Ratio, Economic Value Added and Stock Return.</em></p> 2021-10-28T00:41:43+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2380 Pengaruh Current Ratio, Debt To Equity Ratio, Total Asset Turnover Dan Net Profit Margin Terhadap ROA Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019 2021-10-28T00:50:07+00:00 Nilam Permata Sari Br Tarigan tariganila004@gmail.com Febby Chintya tariganila004@gmail.com Grace Elisabeth tariganila004@gmail.com Mila Yulia Herosian tariganila004@gmail.com <p><em>This study aims to determine the effect of the variable current ratio, debt to equity ratio, total asset turnover and net profit margin on ROA. The population of this study obtained 67 companies selected using purposive sampling with certain criteria as many as 27 companies. The type of data used in this research is quantitative data. The data source in this research is secondary data. The data collection technique is done by using documentation technique and data analysis using multiple linear analysis. The results of the study partially show that the current ratio, total asset turnover and net profit margin have a positive and significant effect on ROA, the debt to equity ratio has a negative and significant effect on ROA. The research results simultaneously show the current ratio, debt to equity ratio, total asset turnover and net profit margin to ROA.</em></p> <p>Keywords: <em>Current Ratio, Debt To Equity Ratio, Net Profit Margin, ROA, Total Assset Turnover</em></p> 2021-10-28T00:50:07+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2453 Pengaruh Profitabilitas (ROE), Ukuran Perusahaan, Financial Distress, Dan Opini Audit Terhadap Auditor Switching Pada Perusahaan Manufaktur Di BEI Tahun 2017-2019 2021-11-06T03:47:29+00:00 Annisa Nauli Sinaga nisanauli220906@gmail.com Mega Mega megaaja1612@gmail.com Felline Felline megaaja1612@gmail.com Osvaldo Romi Wijaya megaaja1612@gmail.com <p><em>This study aims to examine and examine the effect of profitability with indicators of ROE, company size, financial distress and audit opinion on auditor switching in manufacturing companies on the IDX in 2017-2019. This research uses descriptive quantitative methods, using secondary data and documentation study collection techniques. Manufacturing companies have a population of 166 where there are only 122 companies that can be sampled. Data analysis used logistic regression. The test results show that simultaneously profitability, company size, financial distress and audit opinion have an effect on auditor switching in manufacturing companies on the IDX in 2017-2019 while individually only audit opinions have an influence on auditor switching.</em></p> <p><strong><em>Keywords :</em></strong><em> Profitability (ROE), Company Size, Financial Distress, Audit Opinions and Auditor Switching.</em></p> 2021-11-06T03:47:29+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2364 PENGARUH PERPUTARAN MODAL KERJA, AKTIVA TETAP, DEBT TO TOTAL ASSETS RATIO DAN EARNING PER SHARE TERHADAP RETURN ON ASSETS PADA PERUSAHAAN TRADE, SERVICE AND INVESTMENT DENGAN CURRENT RATIO SEBAGAI PEMODERASI 2021-11-06T03:51:57+00:00 Annisa Nauli Sinaga nisanauli220906@gmail.com Putri Handayani Singh ph950904@gmail.com Veronica Veronica ph950904@gmail.com Shelly Wijaya ph950904@gmail.com <p><em>Trade, Service and Investment company is one of the</em> <em>fastest growing</em> <em>corporate&nbsp; sectors&nbsp; in Indonesia. This is due to the many needs and&nbsp; desires of the&nbsp; community are unlimited. Where the company established of course also has the&nbsp; main&nbsp; goal&nbsp; of&nbsp; obtaining maximum&nbsp; profit/profit&nbsp; from&nbsp; the activities carried out in developing the company. The purpose of this study is to determine the effect of Working Capital Turnover, Fixed Asset Turnover,&nbsp; Debt To Total Assets Ratio and Earning Per Share&nbsp; on Return On Assets with Current Ratio&nbsp; as Moderating.</em></p> <p><em>The sampling method used is purposive&nbsp; sampling. Sampel&nbsp; used by</em> <em>29&nbsp; Trade, Service and Investment companies using secondary data from the Indonesia Stock Exchange for the period 2018-2020. The data analysis models used in this study are multiple linear regression analysis, determination coefficient, simultaneous significance test, individual parameter significance test, and moderation regression analysis model.</em></p> <p><em>The final result of this study is Working Capital Turnover, Fixed Asset Turnover,Debt to Total Asset Ratio&nbsp; and Earning per Share&nbsp; simultaneously positively and significantly affect profitability in&nbsp; Trade, Service &amp;Invesment companies listed on the Indonesia Stock Exchange. Partial Turnover of Working Capital, Settlement of Fixed Assets, and&nbsp; Debt To Total Assets Ratio has no effect and is insignificant to profitability, while Earning Per Share has an effect and is positive and significant to profitability. While the Current Ratio is not a moderation variable, so the Current Ratio cannot strengthen or weaken the relationship between inde</em><em>p</em><em>enden</em><em>t</em><em> and dependent variables.</em></p> <p><strong><em>Keywords:</em></strong><em>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Working Capital Turnover</em>, <em>Fixed Asset Turnover,&nbsp; Debt To Total Assets Ratio,</em> <em>Earning Per Share,&nbsp; Return On Assets, Current Ratio.</em></p> 2021-11-06T03:51:57+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2591 Pengaruh Profitabilitas, Free Cash Flow, Likuiditas Dan Pertumbuhan Penjualan Terhadap Kebijakan Hutang Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019 2021-11-06T04:30:25+00:00 Bartholomeus Nainggolan bartolomeus96@gmail.com Resi Agustina Manalu ferdinandnapitupulu@unprimdn.ac.id Ferdinand Napitupulu ferdinandnapitupulu@unprimdn.ac.id <p><em>This research was conducted to see the effect of profitability, free cash flow, liquidity and sales growth on debt policy. This research was conducted in consumer goods industry sector companies listed on the IDX with a population of 52 in 2016-2019. The sampling method used in this study was purposive sampling technique so that a sample of 31 companies was obtained. The analysis technique used is multiple linear regression. Based on the results of the research carried out, it can be seen that the liquidity variable partially has a negative and significant effect on debt policy. The variables of profitability, free cash flow and sales growth partially have no effect and are not significant to the debt policy. Simultaneously, the variables of profitability, free cash flow, liquidity and sales growth have a significant effect on debt policy.</em></p> <p><strong><em>Keywords</em></strong><em>: Profitability, Free Cash Flow, Liquidity, Sales Growth, Debt Policy</em></p> 2021-11-06T04:30:25+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2450 Pengaruh Ukuran Perusahaan, Ukuran Kap, Komite Audit, Resiko Perusahaan, Dan Profitabilitas Terhadap Audit Fee Pada Perusahaan Jasa Sektor Property, Real Estate, And Building Construction Yang Terdaftar Di Bursa Efek Indonesia (BEI) 2021-11-13T23:00:21+00:00 Dedy Putra Naibaho dedip.naibaho@gmail.com Melisa Melisa dedip.naibaho@gmail.com Lavinia Fransiska dedip.naibaho@gmail.com Annisa Nauli Sinaga nisanauli220906@gmail.com <p><em>This study aims to find out the influence of company size, accounting firm size, audit committee, company risk, and profitability on audit fee in the property, real estate, and building construction service companies that listed on Indonesian Stock Exchange (IDX). There are 24 companies as sample with total of 72 data. Variables of company size, accounting firm size, audit committee, company risk, and profitability tested by using multiple linier regression, classic assumption test, and hypothesis testing. According to simultaneous test company size, accounting firm size, audit committee, company risk, and profitability have significant effect towards audit fee.&nbsp; Coefficient of determination test shown 0,592 can be interpreted that influence of company size, accounting firm size, audit committee, company risk, and profitability towards audit fee is 59,2%. The another 40,8% were influenced of other variables that were not mentioned. </em></p> <p><strong><em>Keywords : </em></strong><em>Company Size, Accounting Firm Size, Audit Committee, Company Risk, Profitability, Audit Fee </em></p> 2021-11-13T23:00:21+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2362 Pengaruh Pelaksanaan Penyuluhan Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak 2021-11-13T23:03:15+00:00 Dian Kartika Zega diankartikazega56@gmail.com Suzy Noviyanti diankartikazega56@gmail.com <p><em>This research is a qualitative research that aims to identify the effect of the implementation of tax regulation counseling on taxpayer compliance. Tax is a mandatory contribution to the state that is owed by an individual or entity that is coercive in nature based on the law, with no direct compensation and is used for the purposes of the state for the greatest prosperity of the people. Compliance with taxation is a manifestation of tax regulations in reporting and depositing taxes owed by taxpayers. Socialization is an interaction that is carried out to increase the knowledge of taxpayers and prospective taxpayers related to taxation. This study took 4 (four) resource persons consisting of two Gunungsitoli KP2KP employees and two registered taxpayers. Research data collection was carried out through unstructured interviews by directly visiting sources and asking questions about the information needed by researchers. The results of this study indicate that taxpayer compliance that occurs greatly affects taxpayer knowledge of tax regulations and the quality of tax services provided by KP2KP.</em><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> Taxpayer Compliance, KP2KP, Tax Counseling, Tax Consultation</em></p> 2021-11-13T23:03:15+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2925 Pengaruh Iklan Dan Kualitas Produk Terhadap Keputusan Pembelian Produk Kartu Perdana Smartfren Pada Masyarakat Perumnas Muara Siban Kabupaten Lahat 2021-11-13T23:05:46+00:00 Hestin Hestin hestin2021@gmail.com <p><em>Technology brings humans into individuals who prioritize practicality in carrying out various activities. In terms of communication, cellular phones have become part of the life of modern Indonesian society as a technology that provides easy communication for its users. This background of consumer desires certainly motivates the cellular industry to compete. Advertising is very important to spur the development of products on the market in the face of competition between similar companies. In addition to paying attention to product quality, the company also pays attention to advertising which is no less important. The data collection method used in this research is literature study, which is a method used to obtain theoretical data related to the problems discussed. Then field studies, namely interviews, observations, which relate to the problem under study. to get clear data. The analytical method used in this study is qualitative, namely comparing the existing theory with the influence of advertising and product quality on purchasing decisions for Smartfren prime card products and quantitative analysis, namely data analysis using multiple linear regression statistical formulas with equations. Based on the results of research that has been carried out in the Perumnas Muara Siban Community, Lahat Regency, and the results of the analysis of the influence of advertising and product quality on purchasing decisions for Smartfren starter packs, the following conclusions can be drawn: In the t test, it was found that there was a significant effect of the advertising variable (X1) on the Purchase Decision of the Smartfren starter pack product, while the product quality variable has no effect on the purchase decision of the Smartfren starter pack. In the F test, it was found that there was a linear relationship between advertising (X1) and product quality (X2) together or simultaneously having a significant influence on the Purchase Decision of Smartfren starter pack products (Y). Of the three factors, namely advertising and product quality, the most dominant influence on the Smartfren starter pack product purchase decision is advertising.</em></p> <p><strong><em>Keywords:</em></strong><em> Advertising, Product Quality and Purchase Decision</em></p> 2021-11-13T23:05:46+00:00 ##submission.copyrightStatement##