https://journal.ipm2kpe.or.id/index.php/COSTING/issue/feed COSTING : Journal of Economic, Business and Accounting 2022-10-06T08:55:21+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/4051 Pengaruh Rasio Likuiditas Dan Leverage Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sub Sektor Industri Makanan Dan Minuman Yang Terdaftar Di BEI 2022-07-07T14:31:39+00:00 Resa Enjelina Brutu milayuliaherosian@gmail.com Mila Yulia Herosian milayuliaherosian@gmail.com Bella Christen Panjaitan milayuliaherosian@gmail.com <p style="font-weight: 400;"><em>This study plans to conclude whether liquidity generally affects industrial points in the Food and Beverage Industry Sub-Area at the Gathering Association written on the IDX. The impact mostly affects organizational points in the Food and Beverage Industry Affiliated Sub-Area listed on the BEI. Liquidity and its utilization after some time basically affect the association points in the Authority Relations of the Food and Beverage Industry Sub-Regional Authority listed on the BEI. The survey approach uses different quantitative tests. The number of examinations in the 2014-2020 investigation period was 11 affiliates. The consequence of this research shows that the liquidity hierarchy in a general sense affects most of the hierarchical qualities in Collector Relations in the Food and Beverage Industry Sub-Regions listed on the IDX.</em></p> <p style="font-weight: 400;"><strong><em>Keywords :</em></strong><em> Liquidity, Leverage and Firm Value</em></p> 2022-07-07T14:30:03+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3395 Pengembangan Sumber Daya Manusia Dan Penempatan Kerja Terhadap Kepuasan Kerja Karyawan (Studi Empiris Pada PT Marga Maju Mapan Cabang Divisi Proyek Bekasi) 2022-07-13T04:58:33+00:00 Lulu Gita lulugita046@ummi.ac.id R. Deni Muhammad Danial rdmdanial043@ummi.ac.id Nor Norisanti nornorisanti@ummi.ac.id <p><em>The purpose of this study was to determine the magnitude of the influence of human resource development and job placement on job satisfaction of employees of PT Marga Maju Mapan Bekasi Project Division Branch. The method used in this research is descriptive and associative research with a quantitative approach. The sampling technique in this study used saturated sampling, the samples taken in this study were 38 employees. The data analysis technique used validity and reliability tests, multiple linear regression including correlation coefficients, determination, research model testing and research hypothesis testing. The results of the study using the coefficient of determination (R2) showed that the development of human resources and work placement on employee job satisfaction was 67.4% while the remaining 32.6% was influenced by other factors outside of this study. Based on the multiple correlation coefficient test, it can be seen from the R value of 0.674 which means that there is a very strong relationship between human resource development and job placement on employee job satisfaction. The results of the F test, namely the value of Fcount 14,584&gt;3,26 indicates that Fcount is greater than Ftable. The variables of human resource development and work placement have a positive and significant effect on employee job satisfaction.</em></p> <p><em>Keywords: Human Resource Development, Job Placement, Employee Job Satisfaction</em></p> 2022-07-13T04:57:07+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3402 Pengaruh Karakteristik Kerja Dan Persepsi Dukungan Organisasi Terhadap Produktivitas Kerja Karyawan (Studi SDM Pada Karyawan PT. Abacus Cash Solution Cabang Sukabumi) 2022-07-13T05:16:56+00:00 Putri Alisa Puspita Dewi Puteri.alisa04@gmail.com Faizal Mulia Z faizal_88@ummi.ac.id Kokom Komariah ko2mpuspa@yahoo.com <p><em>Based on the results of the questionnaire, it was found that problems in work productivity experienced a decline, this could be due to a lack of relationship between employees and superiors or a lack of improving relations so that it could result in a lack of work productivity for employees, and also their work characteristics. This research was carried out in order to aim to describe the characteristics of work, perceptions of organizational support, and also employee productivity at PT ABACUS Cash Solution Sukabumi employees. The reason for this research is that there are problems with work productivity. The object of this research is work characteristics, perceived organizational support and employee productivity. The research method used in this research is the associative and descriptive method with a quantitative approach. The population in this study were employees with a total of 153 employees using saturated sampling. The type of data used is primary and secondary data, and the measurement technique uses a semantic difference scale. The data analysis techniques used in this research are validity test, reliability test, multiple linear regression test, determination test and research model testing (F test) and also hypothesis testing (T test). The results of this study can show that the variables of work characteristics, perceptions of organizational support and employee work productivity have a strong correlation between work characteristics, perceptions of organizational support with a score of 0.769 and also the magnitude of the influence of work characteristics and perceptions of organizational support on work productivity of 59.1 % and the remaining 40.9% is influenced by other factors outside the study.</em></p> 2022-07-13T05:16:56+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3420 Analisis Nilai Perusahaan Sebelum Dan Sesudah Melakukan Right Issue 2022-07-15T23:25:30+00:00 Salsabila Safiratunnajah salsabilasfrt064@ummi.ac.id Nor Norisanti nornorisanti@ummi.ac.id R. Deni Muhammad Danial rdmdanial053@ummi.ac.id <p style="font-weight: 400;"><em>The purpose of this study is to analyze, describe, and measure the difference in the value of the company before and after the rights issue. The object of this research is the value of the company which is proxied by EPS, PER, PBV, and the Tobin's Q ratio before and after conducting a rights issue on companies listed on the BEI. The research method used is quantitative with a descriptive comparative approach, which is a method that looks at the general description of the calculation results of the variables and the differences between the variables before and after the rights issue. Data analysis techniques start from data compilation, data tabulation to testing. The test uses the data normality test, and the different test uses SPSS with the data requirements. Based on the results of the study, it was found that the calculation results increased and decreased each period, the EPS ratio showed no significant difference between the companies before and after the rights issue, in contrast to the PER, PBV, and Tobin's Q ratios which showed differences in the companies before and after do a rights issue.</em></p> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> Company Value, Tobin;s Q, Right Issue.</em></p> 2022-07-15T23:24:52+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3941 The Pengaruh Inovasi Produk Dan Kualitas Produk Terhadap Keputusan Pembelian Produk Timtam (Studi Kasus Pada Konsumen Toserba Yogya Pamanukan Kabupaten Subang) 2022-07-15T23:39:30+00:00 Tedy Purwanto tedy.garnetta@gmail.com Hartelina Hartelina hartelina@fe.unsika.ac.id Hawignyo Hawignyo hawignyo@gmail.com <p><em>A product that has innovation and quality will be able to attract consumers to make a purchase. However, this is different from the TimTam products at the Yogya Pamanukan Toserba where there is a decrease in purchasing decisions for these products. This study aims to explain the influence of the variables of innovation and product quality on the purchasing decisions of TimTam products on consumers of the Yogya Pamanukan Toserba. The variables used in this study are two independent variables (product innovation (X1) and product quality (X2)) and one dependent variable, namely purchasing decisions (Y). The types of data used in this study are primary and secondary data. This research method uses quantitative methods with data collection techniques through distributing questionnaires to Yogya Pamanukan Toserba consumers who buy TimTam products. The sampling technique of this study was proportionate stratified random sampling using the 5% slovin formula. The sample used in this study amounted to 255 respondents. The instrument test was carried out using a validity test and a reliability test. The data analysis method was carried out using descriptive statistical tests and hypothesis testing with analysis tools, namely multiple linear regression. The results showed that product innovation and product quality were perceived as good and purchasing decisions were perceived as agreeable. The results of data analysis show that product innovation and product quality partially have a significant positive effect on purchasing decisions for TimTam products and the conclusion of this study is that product innovation and product quality both have a significant influence on purchasing decisions with a very strong relationship level.</em></p> <p><em>&nbsp;</em><strong><em>Keywords: product innovation, product quality, purchasing decisions </em></strong></p> 2022-07-15T23:38:01+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3424 Pengaruh Lingkungan Internal Dan Strategi Inovasi Terhadap Kinerja Perusahaan (Studi Pada PT.Glostar Indonesia 1 Cikembar) 2022-07-15T23:47:52+00:00 Risma Melati Rismamelati19@ummi.ac.id Erry Sunarya errysoen@ummi.ac.id Dicky Jhoansyah dicky.jhoansyah@ummi.ac.id <ol> <li style="font-weight: 400;"><em>Glostar Indonesia 1 Cikembar is a company engaged in shoes manufacturing. The problems identified at PT. Glostar Indonesia was unachieved target of production that had been set by the company. The problem was predicted to be caused by machine breakdowns during production activities and the lack of awareness as well as sense of responsibility of employees towards the company's goals. The research was aimed at determining the amount of the influence of internal environment towards firm performance as well as finding out the amount of the influence of innovation strategy towards firm performance at PT. Glostar Indonesia 1 Cikembar.Objects of the research were Internal Environment (X1), Innovation Strategy (X2) and Firm Perfromance (Y). The method applied in the research was quantitative with descriptive and associative approach. The technique of sampling used in the research was saturated sampling method (census). Samples taken in the research were amounted to 35 namely the management level of PT. Glostar Indonesia 1 Cikembar consisted of managers and supervisors. The techniques of analzying data used were multiple linear regression analysis including determination coefficient test, multiple linear coefficients, simultaneous (F test) and partial (T test) tests. Based on the results of the research obtained, there is a positive and significant influence from internal environment variable towards firm performance amounted to 0.751. There is also a positive and significant influence from innovation strategy towards firm performance amounted to 0.956. Subsequently, there is a positive and significant influence from both internal environment and innovation strategy in improving firm performance amounted to 0.984 or namely 96.8%; meanwhile, the rest of 0.32 or namely 32% is influence by other factors out of this research. From the above results it can be interpreted that there is a positive and significant influence from internal environment variable and innovation strategy variable in improving firm performance. </em></li> </ol> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong><em>Keywords : </em></strong><em>Internal Environment, Innovation Strategy, Firm Performance</em></p> 2022-07-15T23:46:14+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3979 Pengaruh Work From Home, Gaya Kepemimpinan Situasional Dan Motivasi Kerja Terhadap Kinerja Karyawan Di Perumda Pasar Argha Nayottama Kabupaten Buleleng 2022-07-15T23:58:57+00:00 I Kadek Satria Wibawa swibawa732@gmail.com Ni Wayan Novi Budiasni n.budiasni@gmail.com <p><em>This study has the aim of knowing the effect of work from home, situational leadership style and work motivation on the performance of employees of the Argha Nayottama Market Pasar Buleleng Regency. The analysis used is the validity and reliability test, linear regression analysis, classical assumption test, T-test, F-Test test and determination analysis.</em> <em>This study shows that work from home, situational leadership styles and work motivation have a significant positive effect on the performance of the employees of the Argha Nayottama Market, Buleleng Regency. So it is important for related parties to consider the factors of work from home, situational leadership styles and work motivation to improve the performance of its employees.</em></p> 2022-07-15T23:58:57+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4014 Pengaruh Tata Ruang Toko, Variasi Produk, Desain Produk Dan Kualitas Pelayanan Terhadap Minat Beli Ulang Pada Zero Outlet Singaraja 2022-07-16T02:38:35+00:00 Ketut Mia Tiara gekmia50@gmail.com Trianadewi Trianadewi gekmia50@gmail.com Doni Tirtayasa gekmia50@gmail.com <h1><em><span lang="EN-US">This study plans to determine the relationship between store layout, product variety, product design and service quality on repurchase interest at Zero Outlet Singaraja. The information checking strategy used in this exploration is Structural Equation Modeling (SEM) by looking at the differences in SEM, known as visual rendition 3.0 Partial Least Square (PLS). The consequence of this research shows that the store layout related to repurchase intention is positive and sig. where the result is 0.215 with t-count &gt; 1.96. The impact of product variations on repurchase intention is positive and sig. where the result is 0.285 with a t-statistic value &gt; 1.96, which is 2.769 and a large level of 0.002. The effect of product design on repurchase intention with positive values ​​and sig. where the coefficient is 0.235 and the t-statistic &gt; 1.96, with a critical degree of 0.049 &lt; 0.050. The effect of service quality on repurchase interest is positive and sig. where the coefficient is 0.203 and the t statistic is 2.147 with a standard t table value of 1.96 with sig. 0.032 &lt; 0.050.</span></em></h1> <h1><em><span lang="EN-US">&nbsp;</span></em></h1> <h1><em><span lang="EN-US">Keywords</span></em><em><span lang="EN-US"> : Store Layout, Product Varia</span></em><span lang="EN-US">tion, Product Design, Service Quality, Repurchase Interest</span></h1> <p>&nbsp;</p> 2022-07-16T02:38:35+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4024 Pengaruh Event Marketing, Konsep Perumahan Dan Lokasi Terhadap Keputusan Pembelian Rumah Pada PT. Bhumi Inti Propertindo Singaraja 2022-07-16T03:38:00+00:00 Ni Luh Yuni Nilam yuninilam97@gmail.com Puspita Dewi yuninilam97@gmail.com Gede Widyadnyana Pasek yuninilam97@gmail.com <p style="font-weight: 400;"><em>The purpose of this study was to determine the impact of event marketing, housing concepts and location on home purchase decisions at Bhumi Inti Propertindo Singaraja. The examination procedure used in this research is validity and reliability test, classical assumption test, multiple linear regression analysis, t-test, analysis of determination and f-test test. The results of the review show that the promotion mix influences the decision to purchase a house at Bhumi Inti Propertindo Singaraja. From the test results with the T test, it shows that event marketing has a significant effect on home buying decisions. The housing concept influences the decision to buy a house at Bhumi Inti Propertindo Singaraja. From the test results with the T test shows that the concept of housing affects the decision to buy a house. Location has a direct effect on home purchase decisions at Bhumi Inti Propertindo Singaraja. From the test results with the T test shows that the location affects the decision to buy a house. Judging from the f-test, it is found that the F-count &gt; F-table is 212,297 &gt; 3.12, this shows that event marketing, housing concepts and location basically affect the decision to buy a house with a sig level. big. 0.000 &lt; 0.050.</em></p> <p style="font-weight: 400;"><strong><em>Keywords :</em></strong><em> event marketing, housing concept, location, home buying decisions</em></p> 2022-07-16T03:38:00+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4017 Pengaruh Marketing Mix, Harga Dan Customer Experience Terhadap Kepuasan Pelanggan Pada Pasar Banyuasri Singaraja 2022-07-16T05:04:05+00:00 Ni Putu Pebri Prasanthi febry.prasanti@gmail.com Ni Wayan Novi Budiasni febry.prasanti@gmail.com <p style="font-weight: 400;"><em>The purpose of this study was to determine the impact of the marketing mix, price and customer experience on customer satisfaction at the Banyuasri Singaraja Market. The examination procedure used in this research is validity and reliability test, classical assumption test, multiple linear regression analysis, t-test, analysis of determination and f-test test. The results of the review show that the promotion mix affects customer satisfaction at the Banyuasri Singaraja Market. From the test results with the T test, it shows that the marketing mix has a significant effect on customer satisfaction. Price affects customer satisfaction at Banyuasri Singaraja Market. From the test results with the T test shows that the price affects customer satisfaction. Customer experience is related to customer satisfaction at the Banyuasri Singaraja Market. From the test results with the T test shows that customer experience affects customer satisfaction. Judging from the f-test, it is found that the F-count &gt; F-table is 212.297 &gt; 3.12, this indicates that the marketing mix, price and customer experience basically affect customer satisfaction with a sig level. big. 0.000 &lt; 0.050.</em></p> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong> <em>: Marketing Mix, Price, Customer Experience</em><em>, </em><em>Customer Satisfaction</em></p> 2022-07-16T05:04:05+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4120 Perlindungan Hukum Terhadap Upah Pekerja Kontrak Di Tinjau Dari Undang-Undang Ketenagakerjaan Indonesia Dan Hukum Islam 2022-07-22T08:15:35+00:00 Lidia Febrianti ebriantilidia15@law.uir.ac.id Rosyidi Hamzah rosyidihamzah@law.uir.ac.id Febrina Andarina Zaharnika r.febrinazaharnika@law.uir.ac.id Puti Mayang Seruni putiseruni21@gmail.com <p style="font-weight: 400;"><em>Legal protection has a meaning as protection by using legal means or protection provided by law, aimed at the protection of certain interests, namely by making the interests that need to be protected into a legal right. to the wages of contract workers according to Law No. 13 of 2003 concerning Manpower and Islamic Law as well as similarities and differences. The results of this study indicate that the legal protection of the wages of contract workers between Law No. 13 of 2003 concerning Manpower and Islamic law is to show that legal protection of wages of contract workers has not guaranteed the welfare of contract workers and includes six things, namely: protection of workers / laborers women, protection of child workers/laborers, protection for persons with disabilities, protection of occupational health and safety, protection of labor social security and protection of wages. Meanwhile, according to Islamic law the protection provided is in the form of protection for the soul which is included in Islamic principles. As for the similarities and differences, namely that the two laws have the same goal of creating a sense of justice for workers and employers, and do not allow any arbitrariness against workers/labor. While the difference lies in the employment relationship, wages, welfare, functions and sanctions provided.</em></p> <p><strong><em>Keywords</em></strong><em style="font-weight: 400;">: Protection, Wages, Workers, Contract Workers</em></p> 2022-07-22T08:13:48+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4099 Peran Penggunaan Media Sosial Terhadap Kinerja UMKM : Suatu Kajian Literatur Sistematik 2022-07-23T00:54:58+00:00 M.Syamsul Hidayat syamshidayat@gmail.com Kasnowo Kasnowo syamshidayat@gmail.com Eny Setyariningsih syamshidayat@gmail.com <p style="font-weight: 400;"><em>In the current business development that is growing, it is necessary for companies (UMKIM) to always carry out strategies in order to win the competition and ultimately improve their business performance. Social Media. There are many discussions with different results regarding social media and its </em><em>impact</em><em> on MSME performance. Therefore, this article aims to provide a clearer understanding of the influence of social media on MSME performance by conducting a systematic literature review of 10 publications published relevant from 2018 to 2022. The results of the analysis identify that in general social media has an influence on MSME performance in various countries.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong> <em>Social Media, MSMEs, Systematic literature review.</em></p> 2022-07-23T00:53:12+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4100 Studi Literatur Tekanan Kerja Di Perusahaan Audit 2022-07-23T01:18:16+00:00 Adanan Silaban adanansilaban@uhn.ac.id Manatap Berliana Lumban Gaol berlianalumbangaol@uhn.ac.id Meilinda Stefani Harefa meilindastefani@uhn.ac.id <p style="font-weight: 400;"><em>Work pressure is a demand in the work environment that can cause individuals to experience stress, and subsequently can have an impact on individual attitudes, intentions and behavior in carrying out tasks. In the audit firm's work environment, auditors may experience pressures that have an impact on the attitudes, intentions and behavior of the auditors in implementing the audit program; and can further affect audit quality.This article aims to describe and discuss various forms of potential pressure within audit firms and their impact on auditor behavior in implementing audit programs. To achieve this goal, the general model of job stress is used as a framework to build a model of stress in the audit firm's work environment. A review of previous research in this area is presented, and directions for future research are presented.</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong><em>: Pressure, Stress, Auditor Behavior</em></p> 2022-07-23T01:18:16+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3669 Pengaruh Tax Avoidance Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi 2022-08-04T06:23:24+00:00 Novia Sukmandari sukmandarinovia@gmail.com Saiful Anwar saiful.ak@upnjatim.ac.id <p style="font-weight: 400;"><em>This study aims to determine and prove the effect of tax avoidance and profitability with the moderating variable of good corporate governance on firm value. Manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020 are the population of this study. A sample of 20 companies was optained using purposive sampling technique. WrapPLS 7.0 for windows is used as a tool in the Structural Equation Model (SEM) analysis method in this study. This study optained result stating that there was no effect of tax avoidance o firms value. Meanwhile, it was found that firm value was positively influence by profitability. Good corporate governance cannot provide a moderating effect on the relationship between tax avoidance and firm value, but good corporate governance provides a moderating effect and strengthens the relationship between profitability and firm value. </em></p> <p style="font-weight: 400;"><strong><em>Keywords :</em></strong><em> Tax Avoidance; Profitability; Firm Value; Good Corporate Governance</em></p> 2022-08-04T06:22:09+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3792 Pengaruh Gaya Kepemimpinan Dan Komunikasi Terhadap Kinerja Pegawai Pada Dinas Pekerjaan Umum Dan Penataan Ruang Kabupaten Karawang 2022-08-04T06:50:39+00:00 Deni Sobari denissobari@gmail.com Sonny Hersona sonny.hersona@feb.unsika.ac.id Nunung Nurhasanah nunungnurhasanah@feb.unsika.ac.id <p><em>Creating good governance conditions is a dream for every Organsiasi Perangkat Daerah (OPD), including the Dinas Pekerjaan Umum dan Penataan Ruang, Karawang Regency. However, to achieve this requires the support of qualified human resources in order to be able to produce better organizational performance. Organizational performance can be achieved with the condition that high employee performance is the main driver in regional apparatus organizations or other organizations. The increase in employee performance is thought to be influenced by leadership and communication styles. Thus, the purpose of this study was to determine and explain whether leadership and communication styles partially and simultaneously influence employee performance. The population used is all employees of Dinas Pekerjaan Umum dan Penataan Ruang in Karawang Regency, with a sample of 100 people. The analytical tool used is multiple linear regression analysis. The results of the partial and simultaneous analysis show that leadership and communication styles have an effect on increasing employee performance at Dinas Pekerjaan Umum dan Penataan Ruang, Karawang Regency.</em></p> <p><strong><em>&nbsp;</em></strong><strong><em>Keywords: leadership style, communication, employee performance</em></strong></p> 2022-08-04T06:31:53+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3659 Pengaruh Green Accounting, Ukuran Perusahaan, Dan Leverage Terhadap Financial Performance Dengan Nilai Perusahaan Sebagai Variabel Moderasi 2022-08-04T07:12:25+00:00 Mabruroh Mabruroh mabrurohruroh@gmail.com Saiful Anwar saiful.ak@upnjatim.ac.id <p style="font-weight: 400;"><em>This study aims to examine and analyze the effect of green accounting, firm size, and leverage on financial performance with firm value as a moderating variable. The population used in this study are companies producing raw materials consisting of the mining sector and the agricultural sector which are listed on the Indonesia Stock Exchange for the 2016-2020 period. Purposive sampling technique is the technique used for sampling with a total of 17 companies. Warp PLS version 8.0 is used to support research data analysis. The results of this study are green accounting is not related to financial performance, firm size has a negative effect on financial performance, leverage is positively related to financial performance, firm value strengthens the relationship between green accounting and financial performance, firm value cannot moderate the relationship between firm size and financial performance. performance, firm value strengthens the relationship between leverage and financial performance.</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong><em> : Green Accounting, Firm Size, Leverage, Financial Performance, Firm Value.</em></p> 2022-08-04T07:11:15+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4021 Analisis Peningkatan Kinerja Perusahaan Menggunakan Aplikasi Sistro Pada PT Kharisma Barokah Muliatama Pada Masa New Normal 2022-08-06T00:22:07+00:00 Ridwan Muhammad Fauzi rmfauzi@piksi.ac.id Eki Dudi Darmawan rmfauzi@piksi.ac.id <h2>ABSTRACT</h2> <p style="font-weight: 400;"><em>This study was conducted to determine the increase in company performance using the Sistro application of PT Kharisma Barokah Muliatama during the New Normal period. In choosing the Sistro Application, PT Kharisma Barokah Muliatama because this application is very influential for the smooth delivery of the company's fertilizer product expedition services to several warehouse areas. The method used in this research is qualitative method. Data were collected through library research, documentation, observation and interviews. The subject of this research is the Sistro application. The results of this study are that the use of the Sistro application at PT Kharisma Barokah Muliatama has been effective in facilitating and expediting the company with several systems in the Sistro application including truck loading scheduling, loading fleet tracking and loading ticket printing.</em></p> <p style="font-weight: 400;"><strong>Keywords: </strong><em>Service, Satisfaction, Distribution.</em></p> 2022-08-06T00:20:12+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3422 The Analisis Ekuitas Merek Dan Komunikasi Pemasaran Terpadu Terhadap Keputusan Pembelian Smartphone Samsung 2022-08-06T01:01:31+00:00 Febriyan Subagya febsubagya065@ummi.ac.id Asep Muhamad Ramdan amr37ramdan@ummi.ac.id R Deni Muhammad Danial rdmdanial043@ummi.ac.id <p style="font-weight: 400;"><em>The research was aimed at describing brand equity, integrated marketing communications and purchase decisions. The research was also conducted to analyze the influence of brand equity and integrated marketing communications towards purchase decisions for Samsung smartphones in Sukabumi. The methods applied in the research were descriptive and associative research methods with quantitative approach. Moreover, by using non-probability sampling method with purposive sampling technique, questionnaires were distributed to 398 respondents who were Samsung smartphone users in Sukabumi city. The techniques of analyzing data used by the researcher were multiple linear regression, determination coefficient, and hypothesis testing. The results of the research show that the correlation coefficient analysis is amounted to R-0.777 which has a strong interpretation. Subsequently, the determination coefficients of brand equity and integrated marketing communications toward purchase decisions is aggregated to 60.3%, while the rest of 39.7% is influenced by other factors not included in the research. The result of the simultaneous test (F-Test) indicate that brand equity and integrated marketing communication influence purchase decisions altogether. Moreover, the result of the partial test (t-test) obtain the value of sig. &lt; 0.050 so it states that there is a significant and positive influence between brand equity toward purchase decisions and there is an influence from integrated marketing communication towards purchase decisions.</em></p> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong><em>: Brand Equity, Integrated Marketing Communication, Purchase Decision.</em></p> 2022-08-06T00:59:54+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3434 Pengaruh Promosi Dan Brand Image Terhadap Keputusan Pembelian (Survey Pada Followers Instaram Paradise Cosmetic Pengguna Produk Make Over Di Sukabumi) 2022-08-06T02:01:11+00:00 Melinda Anastasya melindaanastasya011@ummi.ac.id Kokom Komariah ko2mpuspa@yahoo.com Faizal Mulia Z faizal_88@ummi.ac.id <p>Tujuan dari penelitian ini adalah untuk mengukur pengaruh promosi dan <em>brand image</em> terhadap keputusan pembelian produk Make Over di Sukabumi. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan metode asosiatif dengan pendekatan kuantitatif. Teknik pengambilan sampel dalam penelitian ini menggunakan probability sampling dengan menggunakan <em>simple random sampling</em> yang melibatkan 366 responden. Teknik analisis data yang digunakan adalah analisis regresi linier berganda yang meliputi uji koefisien determinasi, uji koefisien korelasi berganda, uji simultan (uji F) dan uji parsial (uji T). Hasil penelitian, dengan menggunakan uji F diperoleh nilai probabilitas sig. 0,00 &lt; 0,05 yang berarti bahwa Promosi (X1) dan <em>Brand Image</em> (X2) berpengaruh signifikan terhadap Keputusan Pembelian (Y). Sedangkan uji t menunjukkan bahwa Promosi (X1) tidak berpengaruh signifikan terhadap Keputusan Pembelian (Y) dan <em>Brand Image</em> (X2) berpengaruh signifikan terhadap Keputusan Pembelian (Y).</p> <p><strong>Kata Kunci : </strong>Promosi; <em>Brand Image</em><em>;</em> Keputusan Pembelian</p> 2022-08-06T02:01:11+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3486 The Pengaruh Ukuran Perusahaan Dan Profitabilitas Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Iindonesia (Bei) Periode 2015 – 2021) 2022-08-06T01:59:56+00:00 Yobi Mulyana yobimulyana707@gmail.com <p><em>Earnings management is the activity of managers of pharmaceutical companies in an effort to influence financial statement information that aims to deceive stakeholders who want to know the performance and condition of the company. This activity is thought to be influenced by company size and profitability factors. So this study aims to find out, analyze and explain how company size, profitability and earnings management and the effect of profitability measures on earnings management in manufacturing companies sub-sector of Pharmaceutical companies listed on the Indonesia Stock Exchange in 2015-2021 either partially or simultaneously. The research method uses a quantitative approach with descriptive and verification analysis. The research sample was 5 pharmaceutical companies out of a total of 11. The unit of analysis used multiple linear regression analysis through classical assumption testing. The results showed that company size and profitability were in good category, while earnings management was quite good. The results of the partial analysis show that firm size has no effect but is positive on earnings management and profitability has a significant positive effect on earnings management. And together that firm size and profitability have a significant positive effect on earnings management.</em></p> <p><em>&nbsp;</em><em>Keywords: company size, profitability, earnings management </em></p> 2022-08-06T01:58:52+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3495 Analisis Pengaruh Rasio Keuangan Terhadap Harga Saham Perusahaan Pada Sub Sektor Sektor Perdagangan Besar (Barang Produksi Dan Barang Konsumsi) Yang Tercatat Di BEI Tahun 2019-2020 2022-08-06T02:47:06+00:00 Anggun Pertiwi pertiwianggun363207@gmail.com <p style="font-weight: 400;"><em>This study aims to find out if there is an influence of the financial ratio of NPM, ROI, ROE and DER to the stock price. During the development of covid-19 cases some companies experience a decrease in terms of corporate pro forma and as investors also need to consider again about the continuation of a company by looking at the financial ratio of a company. This research was conducted on companies listed on the Indonesia Stock Exchange in large trade sub-sectors (production and consumption goods) in 2019-2020. In this study, samples used purposive sampling methods with certain actateria. In this study, breganda analysis tests because they have more than one indepdnden variable. In this study it has been proven that only NPM variables (net profit margin) have an effect on stock prices.</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong><strong> :</strong> <em>Net Profit Margin ( NPM ), Return On Investment ( ROI ),&nbsp; Return On Equity ( ROE ) dan Debt to Equity Ratio ( DER)</em></p> 2022-08-06T02:45:38+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3630 Kebijakan Dividen Sebagai Variabel Pemediasi Antara Pengaruh Umur Perusahaan, Ukuran Perusahaan, Dan Profitabilitas Terhadap Nilai Perusahaan 2022-08-06T04:28:03+00:00 Kharisma Ayuning Putri ayuningputri642@gmail.com Saiful Anwar saiful.ak@upnjatim.ac.id <p style="font-weight: 400;"><em>The aim of this study is to analyse the abilty of dividend value as an intervening variable within the effect of firm age, firm size, and profitability on the firm value The data collection process is carried out through purposive sampling technique against manufacturing companies listed on IDX during 2016-2020. Based on the purposive sampling technique, 30 companies obtained for 5 years of observations that produced 150 observational data. Secondary data in the form of company’s annual report is used in this study. The type of research used is quantitative research with Microsoft Excel and SmartPLS 3.2.9 for windows as data processors. The analysis process used are construct validity test, reliability test, R-Square test, effect size test, and hypothesis testing. This study provides results that firm age does’nt affect the firm value, firm size doesn’t affect the firm value, profitabily has positive and significant effect on the firm value, firm age doesn’t affect the dividend policy, firm size doesn’t affect the dividend policy, profitability has positive and significant on the dividend policy, and dividend policy failed to mediate firm age, firm size, and profitability on the firm value.</em></p> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong><em>Keywords :</em></strong><em> Firm Age, Firm Size, Profitability, Dividend Policy, Firm Value</em></p> 2022-08-06T04:26:05+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3658 Dampak NWC, GO, CAPEX, dan CCC Terhadap Nilai Perusahaan Dengan Cash Holding Sebagai Variabel Intervening 2022-08-06T04:38:42+00:00 Belinda Lovely Luckyanti belindalovelyluckyanti@gmail.com Saiful Anwar saiful.ak@upnjatim.ac.id <p style="font-weight: 400;"><em>The achievement of this study is to measure the relationship between net working capital, growth opportunity, capital expenditure, and cash conversion cycle on firm value with cash holding as an intervening variable. The population is Food and Beverage companies listed on the Indonesia Stock Exchange during the 2016-2020 period. Purposive Sampling is a technique used for sample collection by producing 19 sample companies. To solve the problem in this research, the data analysis technique applied is Partial Least Square in the form of WrapPLS software version 7.0. The results in this study are Net Working Capital, Capital Expenditure, and Cash Holding have no relationship to firm value. However, Growth Opportunity and Cash Conversion Cycle have a positive relationship to firm value. Net Working Capital has a positive relationship with cash holding. Meanwhile, Growth Opportunity, Capital Expenditure, and Cash Conversion Cycle have no relationship to cash holding. So that Cash Holding cannot mediate the relationship between Net Working Capital, Growth Opportunity, Capital Expenditure, and Cash Conversion Cycle on firm value.</em></p> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong> <em>: </em><em>Net Working Capital</em><em>,</em><em> Growth Opportunity</em><em>,</em><em> Capital Expenditure</em><em>,</em><em> Cash Conversion Cycle</em><em>,</em><em> Cash Holdings</em><em>,</em><em>Firm Valu</em><em>e.</em></p> 2022-08-06T04:38:42+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3663 The Pengaruh Current Ratio, Receivable Turnover Ratio Dan Debt To Asset Ratio Terhadap Profitabilitas (Studi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI Tahun 2015-2020) 2022-08-06T04:49:31+00:00 Fachrun Nisa 2010632020011@student.unsika.ac.id Nunung Nurhasanah nunungnurhasanah@feb.unsika.ac.id Kosasih Kosasih kosasih@feb.unsika.ac.id <p><em>The purpose of this study was to determine the current ratio (CR), receivable turnover ratio (RTR) and debt to asset ratio (DAR) on profitability. Profitability is measured using net profit margin (NPM). The research conducted in this research is descriptive with a quantitative approach. The population in this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2015 – 2020. The sample of research data is 120. Based on the results of the study, that simultaneously CR, RTR, DAR affect NPM with a significant level of 0.008. Partially CR has a significant effect on NPM with a significant level of 0.048. Furthermore, RTR has a significant effect on NPM with a significant level of 0.003. And DAR has no effect on NPM with a significant level of 0.181</em><em>.</em></p> <p><em>&nbsp;</em><strong><em>Keywords: </em><em>CR, RTR, DAR, NPM</em></strong></p> 2022-08-06T04:47:54+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3904 Analisis Etos Kerja dan Loyalitas Organisasi terhadap Kinerja Karyawan Hotel Taman Sari Sukabumi 2022-08-06T05:07:53+00:00 Nandy Gumilang M nandygumilangm99@gmail.com Faizal Mulia Z nandygumilangm99@gmail.com Asep Muhammad Ramdan nandygumilangm99@gmail.com <p style="font-weight: 400;"><em>Hotel industry company is one of the companies that always maintains the trust and comfort of visitors during the COVID-19 pandemic while continues to serve the needs of the society. Hospitality is one of the sectors that remains open during the COVID-19 pandemic. In this case, employees will continue to work during the pandemic. However, in terms of performance, there are The changing business environment is very fast and uncertain, which requires every organization to continuously strive to be more effective, efficient and creative in order to achieve the company's goals. The findings identified a problem, a decline in organizational productivity, which is thought to be due to a decline in morale and organizational loyalty to employee performance. The study aimed to determine the impact of organizational ethics and loyalty on employee performance. The number of samples used is no less than 38 employees at Taman Sari Sukabumi Hotel. Data were collected using interviews, observations and questionnaires. The technique used for data analysis was multiple linear regression analysis using Statistical Products and Services Solutions (SPSS). The findings show that morale (X1) has a positive and significant impact on employee performance in part</em><em>. The number of samples used is no less than 38 employees at Taman Sari Sukabumi Hotel. Data were collected using interviews, observations and questionnaires. The technique used for data analysis was multiple linear regression analysis using Statistical Products and Services Solutions (SPSS). The findings show that morale (X1) has a positive and significant impact on employee performance in part. In addition, organizational loyalty (X2) also has a positive and significant impact on employee performance (Y).</em></p> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong><em>: Work Ethic, Organizational Loyalty, Employee Performance</em></p> 2022-08-06T05:07:53+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4054 Pengaruh Motivasi Dan Lingkungan Kerja Terhadap Kinerja Pegawai Kantor Camat Sukasada 2022-08-14T12:36:58+00:00 Kadek Rani kadekrani3841@gmail.com Gede Widiadnyana Pasek kadekrani384@gmail.com <p style="font-weight: 400;"><em>This research was conducted to see the impact of motivation and work environment on employee performance at the Sukasada District Office. The objectives of the research include: 1) to see the magnitude of the impact of work motivation on employee performance at the Sukasada Sub-District Office and 2) to see the magnitude of the environmental impact on employee performance at the Sukasada Sub-District Office. The research method used is a quantitative approach. The research location is the Sukasada Sub-district Office. The sample selection method applied was all employees of the Sukasada Sub-district Office, namely 56 people. The data analysis technique used was classical assumption test, multiple linear regression and t-test. The following are the research findings: 1) Work motivation has a positive and significant impact on the performance of the Sukasada Sub-District Office employees. 2) The work environment has a positive and significant impact on the Sukasada Sub-District Office employee performance. The impact of this research is that there is a workspace supervisor so that the obligations of employees are made properly and it is hoped that the existence of good work motivation can trigger the desire and enthusiasm of employees to carry out their duties in the organization and in the company.</em></p> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> Motivation, Work Environment, Employee Performance</em></p> 2022-08-14T12:35:16+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3938 Pengaruh Kecerdasan Intelektual Dan Academic Self Efficacy Terhadap Academic Fraud Dengan Sikap Etis Mahasiswa Sebagai Variabel Moderating 2022-08-15T00:04:37+00:00 Mike Nur Achmawati mikeachma@gmail.com Saiful Anwar saiful.ak@upnjatim.ac.id <p><em>The goal of this study is to see how intellectual intelligence affects academic cheating and how academic self-efficacy varies, with students' ethical beliefs as the limiting variable.The methodologies used in this investigation are quantitative.The survey's target audience was UPN</em><em> Veteran Jawa Timur</em><em> Experienced Accounting Students</em><em> 2018</em><em>, and the sample size was 70 people.</em> <em>The data analysis method is Warp PLS 7.0 Partial Least Square (PLS) software, and the sampling method is simple random sampling.</em> <em>The study and evaluation test results demonstrate a varying influence of intellectual intelligence on academic falsification, with a path coefficient of -0.455 and a p-value of 0.001.</em> <em>A path factor of -0.377 and a P-value of 0.001 were also found in variable testing of academic self-efficacy for academic </em><em>fraud</em><em>. &nbsp;The results show patf coefficients of 0.205 and P-values of 0.036 when testing the moderation variable, student ethical attitudes moderating intellectual intelligence, and academic self-report factors for academic cheating.</em> <em>With a P-value of 0.001, we may conclude that intellectual intelligence and academic self-efficacy factors have a negative and substantial impact on academic </em><em>fraud</em><em>, and that a variable in a student's ethical approach can diminish both of these variables. </em></p> <p><strong><em>Keywords:</em></strong><em> intellectual intelligence</em><em>,</em> <em>academic self-efficacy, academic fraud, student's ethical attitude</em></p> 2022-08-15T00:03:32+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4038 Pengaruh Kompetensi, Pelatihan Dan Budaya Perusahaan Terhadap Kinerja Karyawan Pada Pt World Innovative Telecomunication Medan (Distributor Tunggal Oppo Smartphone) 2022-08-15T00:05:20+00:00 Masro Iman Marbun hendry12@unprimdn.ac.id Hendry Hendry Hendry@unprimdn.ac.id <p style="font-weight: 400;"><em>The purpose of this study is to determine the effect of Competence on Performance, know the effect&nbsp; of Training on Performance, know the influence&nbsp; of Corporate Culture on Performance and know the influence&nbsp; of Competence, Training, Company Culture simultaneously on employee performance of&nbsp; PT World Innovative Telecomunication Medan . This research was conducted at PT World Innovative Telecomunication Medan. The population is that all employees of PT World Innovative Telecomunication Medan are 183 people. The sampling technique is a saturated sample so that the size of the sample is 127 people.&nbsp; The results of the study were a t value<sub>calculating</sub> Competencies 6,223&gt;1,979, t-values<sub>calculating</sub>Training 3,623 &gt; 1,979 t values<sub>calculating</sub> Corporate Culture 2,625 &gt; 1,979, and F values<sub>calculating</sub> Competencies, Training, Corporate Culture simultaneously 91,606 &gt;&nbsp; 2.493 and the sig value &lt; 0.05.&nbsp; The conclusion of the study is Competence has a significant effect on&nbsp; Employee Performance where the sig value &lt; 0.05, Training has a significant effect on&nbsp; Employee Performance where the sig value &lt; 0.05, Company Culture has a significant effect on&nbsp; Employee Performance where the sig value is more &lt; 0.05 and serentak Competence, Training, Corporate Culture have a significant influence on &nbsp;employee performance at PT World Innovative Telecomunication Medan where the sig value &lt; 0.05</em></p> <p style="font-weight: 400;"><strong><em>&nbsp;</em></strong></p> <p style="font-weight: 400;"><strong><em>Keywords : </em></strong><em>Competence, Training, Company Culture, Performance.</em></p> 2022-08-14T00:00:00+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4063 Pengaruh Dukungan Sosial dan Kemampuan Karyawan Terhadap Kinerja Karyawan ( studi empiris pada PT.BRIS POEY TRANS ) 2022-08-15T00:10:30+00:00 Fahmi Abdul Muiz Fahmiabdulmuiz005@ummi.ac.id Faizal Mulia Z faizal_88@ummi.ac.id Erry Sunarya errysoen@ummi.ac.id <p class="TextBodyCxSpFirst"><em><span lang="EN-US">The purpose of this study was to determine the effect of social support and employee skills on employee performance caused by the lack of support and missed communication between employees at PT. BRIS POEY TRANS. Based on the results of the study, the relationship between social support and employee performance was 4.209 and a significant value of 0.000 showed that there was a positive and significant effect, in addition to the Employee Ability of 3.953 and a significant value of 0.000, there was a positive and significant effect because t &gt; 0. Contribution in measuring the effect of social support and the ability of employees to employee performance of 0.551 or 55.1%. So it can be seen that the influence of social support and employee ability has a strong influence and the biggest influence on employee performance is the social support variable. Based on the results of the study showed a positive and significant influence between social support and employee performance and showed a positive and significant influence between employee abilities on employee performance. The influence is marked by the high ability possessed by employees such as the magnitude of the sense of responsibility and loyalty of the employees of PT. Bris Poey Trans.</span></em></p> <p class="TextBodyCxSpLast"><strong><em><span lang="EN-US">Keywords:</span></em></strong><em><span lang="EN-US"> Social Support, Employee Ability, Employee Performance</span></em></p> <p>&nbsp;</p> 2022-08-15T00:09:06+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4333 Perumusan Blue Ocean Strategy Dalam Upaya Memenangkan Persaingan Bisnis (Studi Pada Barn Coffee Sukabumi) 2022-08-15T00:19:23+00:00 Emilio Reggy Sanggra Djorghi emilliorsd@gmail.com Erry Sunarya emilliorsd@gmail.com <p class="TextBodyCxSpFirst"><em><span lang="EN-US">The increasing number of Coffee Shops in Sukabumi City significantly continues to grow, making Barn Coffee required to survive and compete by determining the right strategy. Barn Coffee has implemented various strategies. In the last 3 years Barn Coffee has experienced a significant decline in profit. This study uses a qualitative descriptive method with participants being consumers who visit Barn Coffee and Nama Coffee as competitors of Barn Coffee. In the formulation of the initial strategy canvas using a scorecard approach that describes the position of Barn Coffee against its competitors. The results showed that in several factors Barn Coffee was superior to its competitors, such as taste and service. Meanwhile, on other factors such as price, sales promotion, interior and supporting facilities, Barn Coffee is still far behind compared to its competitors. there are several things Barn Coffee must do to get out of the red ocean trap and switch to the blue ocean using a blue ocean strategy. Among them are, increasing sales promotions, interior and supporting facilities as well as creating new product variants such as iced coffee strawberry, affogato with cheese, and iced coffee palm sugar.</span></em></p> <p class="TextBodyCxSpMiddle"><em><span lang="EN-US">&nbsp;</span></em></p> <p class="TextBodyCxSpLast"><strong><em><span lang="EN-US">Keywords </span></em></strong><em><span lang="EN-US">: Blue Ocean Strategy, Six Road Framework, Four-Step Framework, Red Ocean Traps</span></em></p> <p>&nbsp;</p> 2022-08-15T00:19:07+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4053 Pengaruh Keselamatan Kerja, Sistem Kerja, Dan Motivasi Kerja Terhadap Kinerja Karyawan Di Toko Jaya Raya Showroom Cabang Imam Bonjol 2022-08-15T00:33:11+00:00 Putu Mas Sri Wahyuni putumassriwahyuni@gmail.com I Putu Agus Adnyana agusadnyana773@gmail.com <p style="font-weight: 400;"><em>This study aims to determine the effect of work safety, work systems and work motivation on employee performance at the Jaya Raya Store Showroom, Imam Bonjol Branch. The questionnaire technique method (questionnaire data collection) was used in this study. The data used can be calculated directly as numbers or variables and the data that can be measured is a type of quantitative data. In this study, there were 40 employees of Toko Jaya Raya Showroom, Imam Bonjol Branch as a sample. The data analysis method applied is the multiple linear analysis method using SPSS 18.0 tools. The results of the research obtained in this study are: 1. The work safety variable (X1) has a positive and significant influence, 2. The work system variable (X2) has a positive and insignificant effect, 3. The work motivation variable (X3) has a positive and significant impact. positive and significant impact on employee performance at Toko Jaya Raya Showroom Imam Bonjol Branch.</em></p> <p style="font-weight: 400;"><strong><em>&nbsp;</em></strong></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> work safety, work system, work motivation, and employee performance</em></p> 2022-08-15T00:32:12+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3924 Pengaruh Ukuran Pemerintah Dan Pendapatan Asli Daerah (PAD) Terhadap Kinerja Keuangan Pada Pemerintah Kota Surabaya 2022-08-20T09:29:50+00:00 Anissak Fitri Ramahdani fanisa568@gmail.com Sri Trisnaningsih trisna.ak@upnjatim.ac.id <p class="TextBodyCxSpFirst"><em><span lang="EN-US">The purpose of this research is to look into and assess the impact of &nbsp;local revenue and&nbsp;government size on the Surabaya municipal government's financial performance. This research uses quantitative research methods. In this study, the object of research used is the size of the Surabaya city government in this case, namely total assets and the annual report of Regional Original Revenue (PAD). The sample method applied in this research is purposive sampling method. The analytical method used is the multiple regression analysis and classical assumption test because this analysis is able to measure the strength of two or more variables with the help of the SPSS program. The results based on the results of the t test partially show a significance value of 0.013 &lt; 0.05 and t count &lt; t table, therefore partially the size of the Regional Government (UPD) has no effect on the Financial Performance of the Regional Government, while based on the results of the t test partially The significance value shows the results of 0.06 &lt;0.05 and t count &gt; t table, therefore Regional Original Income (PAD) has an effect on Regional Government Financial Performance.</span></em></p> <p class="TextBodyCxSpMiddle"><strong><em><span lang="EN-US">&nbsp;</span></em></strong></p> <p class="TextBodyCxSpLast"><strong><em><span lang="EN-US">Keywords :</span></em></strong><em><span lang="EN-US"> Government Size, Regional Original Revenue, and Regional Government Financial Performance</span></em></p> <p>&nbsp;</p> 2022-08-20T09:29:50+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3925 Pengaruh Pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah Dan Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan Dengan Internal Audit Sebagai Variabel Intervening 2022-08-20T09:37:46+00:00 Almira Alifina Islamay almiraalifina07@gmail.com Sri Trisnaningsih trisna.ak@upnjatim.ac.id <p class="TextBodyCxSpFirst"><em><span lang="EN-US">This study aims to determine and examine the impact of the application of regional financial accounting information systems and accounting understanding on the quality of financial reports with internal audit as an intervention variable at the Regional Financial and Asset Management Agency of the City of Surabaya. This research utilized quantitative methods. The study sample was taken from the Regional Financial and Asset Management Agency of the City of Surabaya with the total sampling method. The participants in this research were 35 participants consisting of staff in the accounting and treasury fields. The data analysis technique used is path analysis, hypothesis testing, inner model analysis and outer model analysis, with the help of SmartPLS 3.0. The results indicates that the use of regional accounting information systems had no meaningful impact on the financial statements quality. Accounting understanding has a positive and significant effect on the Quality of Financial Statements. Utilization of Regional Financial Accounting Information System has no meaningful impact on Internal Audit. Accounting understanding has a positive and meaningful impact on Internal Audit. Internal Audit has no meaningful impact ect on the Quality of Financial Statements. Utilization of the Regional Financial Accounting Information System has no meaningful impact on the Quality of Financial Reports through Internal Audit as an intervention variable. Accounting understanding has no meaningful impact on the Quality of Financial Statements through Internal Audit as an intervention variable.</span></em></p> <p class="TextBodyCxSpMiddle"><strong><em><span lang="EN-US">&nbsp;</span></em></strong></p> <p class="TextBodyCxSpLast"><strong><em><span lang="EN-US">Keywords :</span></em></strong> <em><span lang="EN-US">Regional Financial Accounting Information System, Accounting Understanding, Quality of Financial Reports, Internal Audit</span></em></p> <p>&nbsp;</p> 2022-08-20T09:37:46+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3494 Pembuatan Sistem Informasi Pengelolaan Data Penjualan dan Stok Distributor Sandal di CV. MAKMUR 2022-09-02T08:07:27+00:00 Djulwini Fred Dachi piksi.djulwini.18401035@gmail.com Hevalda Eppa hevalda48.he@gmail.com Muthmainnah Muthmainnah muthmainnahmasnaya@gmail.com Johni S. Pasaribu johni0106@yahoo.com <p style="font-weight: 400;"><em>As a distributor company CV. MAKMUR needs to use information technology not only for selling its products but also in warehouse inventory management, where there is no longer recording and calculating inventory using Microsoft Excel, where there are several errors such as errors in recording goods and taking long reporting processes. The collection of data obtained are interviews, observations and literature studies, while software development uses the classical waterfall methodology which consists of stages: needs analysis, design, implementation and testing. For system design through an object-oriented approach with the Unified Modeling Language (UML) tool. Through this application, it is hoped that the service process to consumers can be clear and fast. In addition, this inventory application can be used as inventory material for products that are in stock used in the warehouse which includes recording, processing, and reporting data on warehouse inventory.</em></p> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong><em>Keywords : </em></strong><em>Information System, Management, Sales, Stock</em></p> 2022-08-20T11:34:15+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4059 Pengaruh Good Corporate Governance (GCG) Dan Corporate Social Responsibility (CSR) Terhadap Kinerja Keuangan Perbankan Yang Terdaftar Di Indonesia Stock Exchange (IDX) 2022-08-20T11:40:35+00:00 Anisa Dewi Puspita anisadp07@gmail.com Tina Kartini inakartini386@ummi.ac.id <p style="font-weight: 400;"><em>The purpose of this study is to determine whether there is an effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on the financial performance of banks listed on the Indonesia Stock Exchange (IDX) in 2019-2021. This study aims to influence; 1) Effect of GCG with audit committee indicators on financial performance (ROA), Effect of CSR on ROA, and 3) Effect of GCG and CSR on ROA. The variables used in this study are the independent variable and the dependent variable. This research is a research that uses quantitative research methods. The population and sample in this study are the company's financial ratio reports. In this study, the writing used data collection techniques with secondary data. Using statistical methods. The results showed that; 1) The audit committee has no positive and significant effect on banking financial performance, 2) Corporate Social Responsibility has no effect on banking financial performance, 3) the audit committee and Corporate Social Responsibility simultaneously (simultaneously) affect financial performance.</em></p> <p style="font-weight: 400;"><strong><em>&nbsp;</em></strong></p> <p style="font-weight: 400;"><strong><em>Keywords : </em></strong><em>Good Corporate Governance, Audit Committee, Corporate Social Responsibility, Return On Assets.</em></p> 2022-08-20T11:39:00+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4185 Pengaruh Orientasi Pasar Dan Inovasi Strategi Terhadap Kinerja Usaha Mikro Kecil Dan Menengah (UMKM) Pada Masa Covid-19 2022-08-20T11:52:26+00:00 Disa Faletina Falentina disafalentinaa@yahoo.co.id R Deni Muhammad Danial rdmdanial043@ummi.ac.id Resa Nurmala resanurmala@ummi.ac.id <p style="font-weight: 400;"><em>This study aims to determine the description and influence on market orientation, strategic innovation on the performanceof of micro, small and medium enterprises <strong>(</strong>MSMEs) in the city of Sukabumi during the Covid-19 period. The type of research carried out is quantitative research with a strategic management approach method. The population is fashion MSME in Sukabumi City totaling 38. The data collection technique uses total sampling, which means that the entire population in this study is sampled. Data analysis technique using the validity and reliability test of IBM SPSS version 26for windows. The result of multiple linear regression analysis show that market orientation (X1) and innovation (X2)affect the performance of MSME (Y) indicated by a sig value of more than 0,05 and obtained a t table of 1,68709 so H1 and H0 were rejected, meaning that there was a positive influence on market orientation on the performance of MSME in Sukabumi City.</em></p> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong><em>Keywords : </em></strong><em>market orientation, strategic inovation, MSME</em></p> 2022-08-20T11:48:29+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4067 Melirik Strategi Pemasaran Kerajinan Tenun Sutra Karang Buncing Jinengdalem pada Masa Pandemi COVID-19 2022-08-25T01:17:34+00:00 I Gusti Ayu Dea Meitari meitaridea@gmail.com I Made Sukadana Sukadanaimade53@gmail.com <p><em>This study was aimed to determine strength and weakness of Karang Buncing silk weaving craft business in times of pandemic, and effective strategy marketing during a pandemic. This research conducted on Tenun Sutra Karang Buncing Jinengdalem at Banjar Dinas Tingkih Kerep, Jinengdalem Village, Buleleng Districts, Bali. Data was collected by interview method. Informants in this study are the owner of weaving, weaving artisan, and consumer. Data analysis was carried out by data reduction, data present, and conclusion. The result is (1) Strength</em> (<em>The products produced are diverse and have unique characteristics, affordable price where the price is worth with the product quality, the place is easy to find, and Promotion through personal selling and using social media facebook and Weakness ( there are weaving competitor, the competitor give cheaper price, road infrastructure is not adequate because the road is small, and the promotion is still not optimal) and, (2) The most effective marketing strategy during the pandemic is using the 4P marketing mix (product, price, place, promotion).</em></p> 2022-08-25T01:17:34+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4077 Pengaruh Promosi, Kualitas Perlayanan Dan Citra Perusahaan Terhadap Volume Penjualan 2022-08-25T01:29:04+00:00 I Ketut Suardika kadekanikkrismadewi12@gmail.com Ni Kadek Anik Krisma Dewi kadekanikkrismadewi@gmail.com <p><em>The study aims to determine the effect of promotion, service quality and corporate image on sales volume at PT Bintang Sidoraya Buleleng Regency. The technique used in this study is a questionnaire with a measuring instrument in the form of a rating scale of 1-5 and the determination of the sample in this study using the slovin formula, namely as many as 65 customer stores from PT Bintang Sidoraya Buleleng Regency. The data analysis techniques used are Classical Assumption Test analysis, Data Description Analysis, Multiple Linear Regression Analysis, Coefficient of Determination Test (R2), Simultaneous Significance Test (F Test), Individual Significance Test (T Test), using computer program assistance (SPSS). ) Version 26.00 for Windows. The results of the analysis show that promotion has a significant positive effect on sales volume with the result (2.892) with a t-count value greater than t-table&nbsp;</em><em>(1.670). Service quality has a significant positive effect on sales&nbsp;</em><em>volume with the result (4,742) with a value greater than t-table (1,670). Company image has a significant positive effect on sales volume with the result (5.416) with a t-count value greater than t-table (1.670).</em></p> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong><em>Keywords: </em></strong><em>Promotion, Service Quality, Company Image, Sales Volume</em></p> 2022-08-25T01:27:33+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4352 Goal Congruence Dalam Pengelolaan Restoran Padang 2022-08-25T01:34:07+00:00 Hanif Hanif hanif.ismail@kwikkiangie.ac.id <p>The balance of the organization or company in the long term is determined by the level of alignment of goals (goal congruence) of the parties who run the company. Broadly speaking, the parties in the company are grouped into two, namely the founders or owners of the company and the employees who run the company, starting from the directors and the ranks and workers. The goals of the company, which also reflect the goals of the owners and founders of the company, are not necessarily the same as those of the directors and the ranks and the workers. A conflict of interest is very likely to occur between them because naturally indeed the goals of both parties can be opposites. The purpose of writing this paper is to present the results of research in the Sederhana Restaurant group, which forms a concept of company management supported by profit sharing accounting based on mato system (hereinafter abbreviated as mato system) which can increase goal congruence among stakeholders in the company. The research uses a case study approach to understand the reality of goal congruence. Researchers visited the field, held discussions with the founders of the company, the board of directors, branch leaders, and employees. The Sederhana Restaurant (Sa) Jakarta research site, which is focused on one of the main branches in Rawamangun. The results of the interview were analyzed and resulted in the conclusion that the mato system is able to bridge and align the goals of the founders of the company with the Directors, Branch Leaders, and their workers so as to encourage a high level of goal congruence.</p> <p>Keywords: conflict of interest. Goal congruence, case studies, mato system.</p> 2022-08-25T01:33:33+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4364 Pengaruh Kompensasi dan Kepuasan Kerja terhadap Turnover Intetion pada PT. Wahyu Nusantara Indah Putra Surabaya 2022-08-25T01:41:46+00:00 Fikry Ardiansyah Pranata fikriardi43@gmail.com Sulastri Irbayuni lastrimanajemen16@gmail.com <p style="font-weight: 400;"><em>The problem in this study is still the main priority related to turnover intention. This study aims to determine the effect of compensation and job satisfaction on turnover intention at PT. Wahyu Nusantara Indah Putra Surabaya. The data used is primary data, namely data collected through questionnaires distributed to 47 employees of PT. Wahyu Nusantara Indah Putra Surabaya. The sample used in this study were 47 employees of PT. Wahyu Nusantara Indah Putra Surabaya. This study uses an analytical technique in the form of a Partial Least Square (PLS) model which is a technique to construct a model that can be assumed when there are several factors. The measuring instrument used in this study is the Likert scale. The sampling technique used was saturated sampling technique. Based on the results of research conducted, it shows that the lower the level of compensation received by employees, the higher the turnover intention rate and the lower the level of job satisfaction, the higher the turnover intention.</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong><em> : Compensation; Job Satisfaction; Turnover Intention</em></p> 2022-08-25T01:40:25+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4387 Tinjauan Etika Bisnis Islam Terhadap Jual Beli Pakaian Bekas Dengan Sistem Karungan Di Pasar Panorama Kota Bengkulu 2022-08-25T05:04:02+00:00 Trimal Jummarta Erlan trimaljummartaes27@gmail.com Badarudin Nurhab b85nurhab@gmail.com Miti Yarmunida miti_yarmunida@iainbengkulu.ac.id <p style="font-weight: 400;"><em>This study aims to find out how the practice of buying and selling used clothes with the sack system in the panorama market and to find out how Islamic business ethics reviews the buying and selling of used clothes with the sack system in the Panorama market of Bengkulu City. This study uses qualitative research methods with data collection techniques through observation, interviews and documentation. The data analysis technique used is data reduction, data presentation and conclusion drawing. The results of this study indicate that (1)Traders get used clothes from agents in Palembang City with a sack system in the form of a code based on the type of clothing purchased, traders buy used clothes by coming to Palembang but there are also those who buy via telephone and the goods are delivered by the agent. or courier. (2)Judging from the Islamic business ethics of buying and selling used clothes with this sack system, there are still some frauds and ambiguities(gharar) in the object of buying and selling regarding the quality and quantity of the used clothes, and this buying and selling is not in accordance with the principles of business ethics. Islam is unity (Tawhid), balance, truth (Ihsan), responsibility (Responsibility).</em></p> <p style="font-weight: 400;">&nbsp;</p> <p style="font-weight: 400;"><strong><em>Keywords: </em></strong><em>Buying and Selling Used Clothes, Islamic Business Ethics</em></p> 2022-08-25T05:04:02+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4424 Pengaruh Return On Assets (ROA), Net Profit Margin (NPM), Earning Pershare (EPS) Dan Total Assets Turn Over (TATO) Terhadap Return Saham Pada Sektor Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020 2022-08-29T06:25:00+00:00 Andre Reymon Nirwana andrereymon16@gmail.com Dicky Jhoansyah andrereymon16@gmail.com Erry Sunarya andrereymon16@gmail.com <p><em>The purpose of this study was to determine the analysis of Return on Assets, Net Profit Margin, Earning Per-Share, Total Assets Turnover, measure the effect of Return on Assets, Net Profit Margin, Earning Per-Share, and Total Assets Turnover on Stock Return. Researchers used a quantitative approach with descriptive and associative methods. The sample companies in this study amounted to 8 companies. The analytical technique used in this research is descriptive and inferential analysis statistical analysis through linear regression</em> <em>analysis for hypothesis testing. Based on research</em> <em>results obtained, the &nbsp;ROA value of manufacturing companies generally tends to be above the industry standard average, the NPM value of manufacturing companies generally tends to be below the industry standard average, the EPS value of all companies has a positive value. Thus, manufacturing companies during the 2016-2020 period have the advantage of each share, the TATO value of manufacturing companies generally tends to be below the industry standard average, Something positive and insignificant Asset Return effect (ROA), negative and insignificant effect of Net Profit Margin (NPM) on Stock Return, There is a positive and significant effect of Earning Per-Share (EPS) on Stock Return, and there is a negative and insignificant effect of Total Asset Turnover (TATO) on Stock Return .</em></p> <p>Keyword : <em>Return on Assets, Net Profit Margin, Earning Per-Share, Total Assets Turnover and Stock Return.</em></p> 2022-08-29T06:23:51+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4110 Peran Audit Delay, Debt Default, Dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern : Reputasi Auditor Sebagai Variabel Moderasi 2022-08-29T06:53:26+00:00 Lavida Melia Febrianti melialavida@gmail.com Dwi Suhartini dwisuhartini.ak@upnjatim.ac.id <p style="font-weight: 400;"><em>This study aimed to analyze the effect of audit delay, debt default and company growth on going concern audit opinion with auditor reputation as a moderating variable. This research is a quantitative study using logistic regression with the SPSS 26 analysis tool. The sample of this research is the mining sub-sector companies listed on the Indonesia Stock Exchange in 2018-2020. The research sample was taken using purposive sampling method which resulted in 96 samples. Based on the hypothesis test, this research reveals that mining sub-sector companies listed on the Indonesia Stock Exchange during 2018-2020 will receive a going concern audit opinion if the company fails to pay its debts. On the other side, audit delay and company growth do not cause the company to accept a going concern audit opinion. The reputation of the auditor has not been able to encourage the acceptance of a going concern audit opinion.</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong><em> : audit delay, debt default, compony growth, reputasi auditor, going concern audit opinion</em></p> 2022-08-29T06:52:15+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4167 Pengaruh Tipe Perusahaan, Umur Perusahaan, Kinerja Keuangan, Corporate Governance, Struktur Modal Dan Growth Terhadap Pengungkapan Tanggung Jawab Lingkungan Pada Perusahaan Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia 2022-08-29T07:19:08+00:00 Noveliana Noveliana Novelianawuu@gmail.com Thomas Sumarsan Goh Novelianawuu@gmail.com Elidawati Elidawati Novelianawuu@gmail.com <p style="font-weight: 400;"><em>The company is currently trying to maintain its viability so that the company can develop and compete with other companies or the like. The very sluggish economic conditions had a direct impact on the company. One of the sectors affected is consumer goods companies. The purpose of this study was to determine the effect of company type, company age, financial performance, corporate governance, capital structure and growth on disclosure of environmental responsibility in consumer goods companies listed on the Indonesia Stock Exchange. The research population used was 51 consumer goods companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique is saturated because this research uses data on the type of company, age of the company, returns on assets, corporate governance, total debt, equity and sales. The results show that partially the type of company has no effect on the disclosure of environmental responsibility in consumer goods companies listed on the Indonesian stock exchange. Partially, the age of the company affects the disclosure of environmental responsibility in consumer goods companies listed on the Indonesian stock exchange. Partially, financial performance does not affect the disclosure of environmental responsibility in consumer goods companies listed on the Indonesian stock exchange. Partially, corporate governance affects the disclosure of environmental responsibility in consumer goods companies listed on the Indonesian stock exchange. Partially, the capital structure has no effect on the disclosure of environmental responsibility in consumer goods companies listed on the Indonesian stock exchange. Partially, growth does not affect the disclosure of environmental responsibility in consumer goods companies listed on the Indonesian stock exchange.</em></p> <p style="font-weight: 400;"><strong><em>Keywords :</em></strong><em> Company Type, Company Age, Financial Performance, Corporate Governance, Capital Structure, Growth, Environmental Responsibility.</em></p> 2022-08-29T00:00:00+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4412 Analisis Pemahaman Mahasiswa Perbankan Syariah Terhadap Akad Musyarakah Mutanaqishah 2022-08-29T07:23:15+00:00 Janes Kurnia Hadi jansskurniahadi97@gmail.com Miti Yarmunida jansskurniahadi97@gmail.com Evan Stiawan jansskurniahadi97@gmail.com <p style="font-weight: 400;"><strong><em>ABSTRACT</em></strong></p> <p style="font-weight: 400;"><em>This study aims to determine the level of understanding of Islamic Banking students class 2018 Faculty of Economics and Islamic Business Fatmawati Sukarno Bengkulu State Islamic University towards the musyarakah mutanaqisah contract. This type of research is field research, using a qualitative approach. This research was conducted in June 2022, at the Faculty of Economics and Islamic Business, UINFAS Bengkulu. Sources of data used are primary data sources obtained directly from students of the Faculty of Economics and Islamic Business who serve as respondents, and secondary data sources come from books, as well as other literature related to research. Data collection techniques used are Observation, Interview, and Documentation. The results of this study are to determine student understanding, researchers are guided by three categories, namely the ability to translate, the ability to interpret, and the ability to extrapolate. Based on these three categories, the level of understanding of the 8th semester students of the Islamic Banking study program at UINFAS Bengkulu about the musyarakah mutanaqisah contract is in a good percentage, many respondents easily translate each question given using their own language based on the material that has been given during lectures. Besides being able to translate, respondents are also able to interpret the material being asked, and are able to extrapolate.</em></p> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong><em>Keywords :</em></strong><em> understanding, sharia banking, musyarakah mutanaqisah</em></p> 2022-08-29T07:22:23+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4413 Analisis Pengendalian Biaya Kualitas Dalam Menunjang Efektivitas Produksi Pada PT. Galatta Lestarindo 2022-08-29T07:32:19+00:00 Vin Sen Vinsenandreas12@gmail.com Sunarji Harahap Vinsenandreas12@gmail.com Elidawati Elidawati Vinsenandreas12@gmail.com Thomas Sumarsan Goh Vinsenandreas12@gmail.com <ol> <li>Galatta<em> Lestarindo is a company engaged in the production of Dolomite fertilizer which was established in 1992, where the quality costs incurred by the company have not been able to reduce the level of product damage. The purpose of this research is to analyze quality cost control in supporting the effectiveness of production at PT. Galatta Lestarindo. Analysis of the data used is descriptive analysis. The total population of this study was 340 employees with the sampling technique using the Slovin formula so that from the calculations obtained as many as 184 samples. Data collection techniques are observation, interviews and literature. Based on the results of the quality cost control analysis conducted by the company, it appears that the quality cost control carried out by the company has not met the quality standards set by the company to increase production effectiveness, because the quality costs incurred by the company are greater than the quality standards that have been set.</em></li> </ol> <p><em>&nbsp;</em></p> <p><strong><em>Keywords</em></strong><em>: Quality Cost Control, Production Effectiveness</em></p> 2022-08-29T07:30:09+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4308 Pengaruh Penyaluran Pembiayaan Mudharabah Dan Pembiayaan Musyarakah Terhadap Profitabilitas Bank Umum Syariah Indonesia Periode 2017-2021 2022-08-29T07:48:47+00:00 Wiwik Nuraini wiwiknuraini60@gmail.com Elen Puspitasari elenpuspita@edu.unisbank.ac.id <h1><em>The purposeiiof thisiistudy isiito examineiithe effectiiof the distribution financingiifrom Mudharabahiiand Musyarakahiion the profitabilityiiof Indonesian Sharia Commercial Banks. Thisiiresearch is aiiquantitative research. The population usediiis SyariahiiCommercial Banks which ithat haveiibeen registerediiin theiiOtoritas Jasa Keuangan for theiiperiod 2017-2021.iiThis study uses secondary data sourced from the financial statements of the Islamic Public Bank companies which have been published through the official website in the Otoritas Jasa Keuangan (OJK) at </em><em><a href="http://www.ojk.go.id/">www.ojk.go.id</a></em><em> .Purposive samplingiiis the methodiiused iniithis study to obtainii48 samples ofiidata from 14 Indonesian ShariaiiCommercial Banks.iiIn the study, the data analysis techniqueiiused is the classical assumption test and &nbsp;hypothesisiitesting using isiiimultiple lineariiregression with a significance level of 5% and assisted by the SPSSiiversion 19 program. The studyiishown the resultsiithat MudharabahiiFinancingiihas a positiveiieffect andiisignificantiion profitability of Sharia Commersial Banks.iiWhile the MusyarakahiiFinancing has no and negative effect and significant on the profitability of Sharia Commersial Banks.</em></h1> <h1><em>&nbsp;</em></h1> <h1><em>Keywords</em><em>:</em><em>Financing, Profitability,iMudharabah, Musyarakah,iReturn on Assets.</em></h1> 2022-08-29T07:48:47+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4407 Optimalisasi Kesejahteraan Dan Mutasi Dalam Meningkatkan Kinerja Karyawan (Studi Empiris Pada: Karyawan Pt Haleyora Powerindo Area Sukabumi) 2022-08-29T07:55:45+00:00 Rahmat Setyo Wicaksono rahmatsetyo8@gmail.com Nor Norisanti rahmatsetyo8@gmail.com Sopyan Saori rahmatsetyo8@gmail.com <p style="font-weight: 400;"><em>Advances in technology and information that are increasing rapidly, have a major impact on the economy, both in the trade, manufacturing, and service industries. This situation causes the competition between companies is getting tougher and companies are required to be able to compete. This makes human resources one of the most important assets in the survival of the company. Companies must be able to maximize the potential of existing human resources to produce optimal performance so that company goals can be achieved. However, there are problems in the study, namely the decline in employee performance which is thought to be caused by welfare and mutations that have not gone well. Researchers used a sample of 75 employees of PT Haleyora Powerindo Sukabumi Area Technical Services Section. The initial data collection was done by using interviews and direct observation. The data analysis technique used is multiple linear regression analysis with the help of Statistical Product and Service Solution (SPSS) software. The results of this study indicate that welfare (X1) partially has a positive and significant effect on employee performance (Y), and mutation (X2) partially also has a positive and significant effect on employee performance (Y).</em></p> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> Welfare, Transfer, Employee Performance</em></p> <p style="font-weight: 400;">&nbsp;</p> 2022-08-29T07:54:53+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4406 Pengaruh Akuntabilitas Dan Profesionalisme Terhadap Kualitas Audit Dengan Due Professional Care Sebagai Variabel Moderasi 2022-08-29T08:02:04+00:00 Bisma Ainun Pradana bisma.pradana@gmail.com Sri Trisnaningsih trisna.ak@upnjatim.ac.id <p style="font-weight: 400;"><em>The auditor profession is a profession that is trusted by the public so that it requires an attitude of accountability, professionalism, and due professional care in ensuring the quality of the resulting audit. This study aims to measure the relationship provided by accountability and professionalism to audit quality with due professional care as a moderating variable. This study uses a quantitative approach. The sample in this study is auditors who work at Public Accounting Firms in the East Surabaya area. The type of data used in this study is primary data in the form of questionnaires filled out by respondents. The analysis technique used is Partial Least Square (PLS). The results of this study indicate that accountability and professionalism are proven to affect audit quality. Due professional care can moderate the relationship between accountability and audit quality, but cannot moderate the relationship between professionalism and audit quality.</em></p> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> accountability, professionalism, quality of audit, due profesiional care</em></p> 2022-08-29T08:02:04+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4264 Teknik Analisa Fundamental Dalam Mempengaruhi Return Saham Dengan Harga Saham Sebagai Variabel Moderating 2022-08-29T11:18:35+00:00 Adi Mila Nur Affiffa adimila.am@gmail.com Andi Kartika andikartika@edu.unisbank.ac.id <h1><em>The capital market is an important instrument in the development of the world economy. Every year the capital market develops very rapidly with evidence of an increase in the number of outstanding shares and a high volume of stock trading. This study aims to analyze fundamentals that affect stock returns including CR, DER and ROA and to test whether stock prices are able to moderate the relationship between these variables. This research was conducted on food and beverages companies listed on the Indonesia Stock Exchange from 2016 to 2020. The data used is the financial report (annual report). The sampling method used purposive sampling method. Test to see the effect using multiple linear regression analysis. The results showed that CR had a significant negative effect on stock returns. DER has a significant positive effect on stock returns. ROA has a significant negative effect on stock returns. Stock prices are able to moderate the relationship of CR, DER and ROA to stock returns with a weakening function. The coefficient of determination test shows that CR, DER and ROA are able to provide an overview of changes in stock prices of 63.9% and the remaining 36.1% is influenced by other variables outside the study.</em></h1> <h1><em>Keywords</em><em> : current ratio, debt to equity ratio, return on assets, stock return, stock price</em></h1> 2022-08-29T11:17:31+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4195 Pengaruh Pendidikan Dan Pelatihan Terhadap Prestasi Kerja Pegawai Dinas Pengendalian Penduduk Dan Keluarga Berencana Kabupaten Lahat 2022-09-07T00:18:00+00:00 Heri Fitriadi dhielahat1@gmail.com <p>Persamaan regresi berganda untuk mengestimasi variabel terikat ( Prestasi&nbsp; kerja) dengan menggunakan seluruh variabel bebas ( Kompetensi&nbsp; dan Kepuasaan Kerja ) adalah sebagai berikut :Y = &nbsp;15.949 +- 0.225 X 1 + 0.884 X2 +&nbsp; e.Tingkat hubungan antara variabel Kompetensi&nbsp; dan Kepuasaan Kerja&nbsp; secara bersama-sama dengan variabel prestasi kerja ditunjukan oleh nilai R sebesar 0.266. Hal ini berarti kedua variabel bebas tersebut memiliki hubungan yang erat dengan variabel terikat yaitu prestasi kerja. Hubungan yang terjadi adalah hubungan positif yang berarti searah, jika kedua variabel bebas meningkat maka prestasi kerja yang meningkat, demikian juga sebaiknya jika ketiga variabel bebas tersebut turun maka prestasi kerja guru&nbsp; juga turun.Sementara itu, koefisien determinasi ditunjukan oleh nilai R Square (R<sup>2</sup>) sebesar 0.071. Artinya, kinerja (Y) dapat dijelaskan oleh kedua&nbsp; variabel bebas (Kompetensi , dan Kepuasaan Kerja) dengan kontribusi 71 %. Sedangkan sisanya yang sebesar 29 &nbsp;% dapat dijelaskan oleh faktor lain yang berada diluar fokus penelitian. t hitung untuk variabel Kompetensi ( X1 ) sebesar -1.486 dan ttabel 0,05 atau -1.486 &lt; 0,05 dengan demikian&nbsp; variabel Kompetensi memiliki pengaruh yang lemah terhadap Prestasi Kerja guru dan&nbsp; pegawai Pada Sekolah Menengah Pertama ( SMP ) Negri 2 Pulau Pinang Kabupaten&nbsp; Lahatthitung sebesar -0.167 dengan ttabel 0,05 ( -0.167 &lt; 0,05 ).</p> 2022-09-07T00:17:33+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4396 Pengaruh Lingkungan Kerja Dan Kompensasi Terhadap Loyalitas Karyawan Pada PT. Mahakam Kencana Intan Padi Surabaya 2022-09-07T00:25:01+00:00 Bahtiar Kertiyasa bahtiarkertiyasa@gmail.com Sulastri Irbayuni lastrimanajemen16@gmail.com <p style="font-weight: 400;"><em>According to the researchers' observations, there are problems related to employee loyalty, therefore the purpose of this study is to determine whether the work environment and compensation affect employee loyalty at PT. Mahakam Kencana Intan Padi Surabaya. The research method used is quantitative. The population in this study were all permanent employees at PT. Mahakam Kencana Intan Padi Surabaya as many as 38 employees. The sampling technique used was the saturated sampling method. The data used in this study is primary data, primary data is obtained from distributing questionnaires, while the data analysis technique uses Partial Least Square (PLS) with SmartPLS software. The results of this study indicate that the work environment and compensation have a positive and significant effect on employee loyalty at PT. Mahakam Kencana Diamond Rice Surabaya. This shows that the existence of a good work environment and compensation will create strong employee loyalty to each employee.</em></p> <p style="font-weight: 400;"><strong><em>Keywords :</em></strong><em> Work Environment, Compensation, Employee Loyalty</em></p> 2022-09-07T00:25:01+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4346 The Pengaruh Product, Place, Dan Price Terhadap Kepuasan Konsumen (Studi Pada Perumahan Grand Taruma Pengembang Agung Podomoro Group) 2022-09-07T01:29:44+00:00 Julitas Silaban juliyoselina@gmail.com Solehudin Solehudin solehudin@gmail.com Edi Suwadji edysuwadji@gmail.com <pre><span class="y2iqfc"><em>The research conducted by the author aims to determine the large or small influence of product, place, and price on consumer satisfaction. The author conducted research at the GT Karawang Housing. Meanwhile, in this study, it is influenced by Product (x1), Place (X2) and Price (X3) on consumer satisfaction, namely (y). In this research method, the writer covers the types of research, namely data sources, population, data processing techniques and data analysis. In this study also included by conducting interviews and field research as data collection techniques and analysis using simple regression analysis. The respondents used by the author are 120 residents in Grand Taruma Karawang using Spss. And the results in this study have an effect on x1, x2, x3 which have a significant positive effect on y. as for the effect of x1 that is 0.726 to y. the effect of x2 on y is 0.251 on y and x3 on y is 0.189. based on the data analysis and hypothesis testing, in this case it shows that there is a strong influence between x1, x2, x3 on y. with the linear equation y=0.726x1+0.251x2+0.189x3.</em></span></pre> <pre><span class="y2iqfc"><em>&nbsp;</em></span></pre> <pre><span class="y2iqfc"><strong><em>Keywords: </em></strong></span><span class="y2iqfc"><em>Product, Place, Price and Consumer Satisfaction</em></span></pre> <p>&nbsp;</p> 2022-09-07T01:28:19+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4329 The Pengaruh Current Ratio Dan Return On Equity Terhadap Return Saham (Studi Kasus Pada Perusahaan Pertambangan Di Bursa Efek Indonesiaperiode 2017-2021) 2022-09-07T01:36:05+00:00 Agustinus Deyafajar Jiwantono agustinusdeyafajar@gmail.com Nunung Nurhasanah nunungnurhasanah@feb.unsika.ac.id Sri Suartini srisuartini@feb.unsika.ac.id <p><em>Stock returns in mining companies are the results of profits obtained by investors from stock investments made. So that steps to save investors' investment it is necessary to carry out fundamental analysis. One of these analyzes is financial ratios such as the current ratio and return on equity. The purpose of this study is to analyze whether the CR and ROE variables have a partial and simultaneous effect on stock returns. The population used is all mining companies listed on the Indonesia Stock Exchange in 2017-2021 with a sample of 10 companies. This research is quantitative with purposive sampling technique. The data used in the form of financial statements that have been published by the IDX and then processed using SPSS 18. The data is processed using multiple linear regression analysis models. Meanwhile, the hypothesis test was carried out using the T test and F test. The results of this study indicate that partially CR has no significant effect on stock returns, while ROE has a negative effect on stock returns. Meanwhile, simultaneously CR and ROE have a joint effect on stock returns of 19.10%, while the remaining 80.90% is explained by other variables outside the research model.</em></p> <p><em>&nbsp;</em><strong><em>Keywords: current ratio, return on equity, stock return</em></strong></p> 2022-09-07T01:36:05+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4350 Pengaruh Non Performing Financing (NPF) Terhadap Return On Assets (ROA) Pada Bank Syariah Indonesia 2022-09-07T02:42:43+00:00 Amimah Qodari amimah.qodari@iaincurup.ac.id <p style="font-weight: 400;"><em>This study aims to analyze the effect of non-performing financing (NPF) on profitability at Indonesian Islamic Banks before and after the merger. This study examines the effect of non-performing financing (NPF) on return on assets (ROA). The population used in this study are Islamic banks that have merged, namely BNI Syariah, BRI Syariah, and Bank Syariah Mandiri for the period 2017-2021. The sample used in this study is the Indonesian Sharia Chapter (BSI) which publishes an annual report in the 2017-2021 period. The research data is secondary data, obtained from the BSI website which is the research sample. While the data analysis method used is multiple linear regression analysis. The results of this study indicate that the NPF variable has an effect on ROA of 8.4% with a significance level of 0.361.</em></p> <p style="font-weight: 400;"><strong><em>Keywords :</em></strong><em> Non Performing Financing (NPF), Return On Assets (ROA)</em></p> 2022-09-07T02:42:43+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4355 Pengaruh Tenaga Kerja, Tingkat Pendidikan, Produk Domestik Regional Bruto (PDRB), Konsumsi, dan Investasi Terhadap Kemiskinan di Sumatera Utara 2022-09-07T02:51:44+00:00 Matthew Nico Vendison rebeccapangalerang2710@gmail.com Rebecca Octavia Pangalerang rebeccapangalerang2710@gmail.com Fenny Fenny rebeccapangalerang2710@gmail.com <p style="font-weight: 400;"><em>North Sumatra is facing the problem of high poverty rate</em><em>. </em><em>The issue of poverty increases every year. This research is aimed to examine the effect of </em><em>labor, education level, Gross Regional Domestic Product (GRDP), consumption and investment on poverty in North Sumatra</em><em>. The approach is quantitative and the data is processed. The research is quantitative and causal. The population in the research is the GRDP of North Sumatra for the 2017-2019 period as many as 29 districts/cities. The sample is 29 districts/cities within 3 years concluded with 87 sample data. The method of data analysis is multiple linear regression test. The result of the research is labour and GRDP has an effect on poverty in North Sumatra. Level of education, consumption and investment do not have an effect on poverty in North Sumatra. Education level, GDRP, consumption and investment have an influence on poverty in North Sumatra.</em></p> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong><em>K</em></strong><strong><em>eywords</em></strong><strong><em> : </em></strong><em>Labor, Level of Education</em><em>, Gross Regional Domestic Product (GRDP),</em><em> Consumption, Investment and Poverty.</em></p> 2022-09-07T02:49:42+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4351 Eksplorasi Strategi Bauran Ritel Terhadap Sampoerna Ritel Community Di Kecamatan Ambulu Kabupaten Jember 2022-09-07T05:42:34+00:00 David Kristian Susilo davidkristian02@gmail.com <p style="font-weight: 400;"><em>This research was conducted in the retail environment of Mitra SRC Ambulu, Jember Regency. The total population of shop consumers taken from 16 SRC partner stores is 120 people, the population in this study also acts as a sample, this study uses a purposive sample method. Data analysis using SWOT analysis. The purpose of this study was to obtain more information about the awareness, interests, and preferences of the people in Amble District, Jember Regency towards their SRC partners. Through the collection and analysis of information, public awareness emerged in Amble District, Jember Regency about the retail mix of SRC Partners. Provide advice/recommendations on effective retail and retail mix strategies to SRC partner retailers in the Ambulu area, based on an analysis conducted by SRC Ambulu partner retailers, Jember Regency. The test results state that this Strategy Store strength is used to take advantage of all existing opportunities to enable the store to have a competitive advantage (core defense) against similar markets. This strategy is applied to take advantage of existing opportunities by minimizing the weaknesses of SRC Partner retailers. This strategy uses the store's strengths to overcome existing threats. This strategy seeks to minimize existing weaknesses, as well as avoid threats from outside SRC Partner retail.</em></p> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> Analysis, Strategy, Mix, Retail</em></p> 2022-09-07T05:42:34+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4083 Inovasi Nilai Dalam Langkah – Langkah Sistematis Blue Ocean Shift (Studi Kasus Pada Biznet Branch Sukabumi) 2022-09-07T06:10:08+00:00 Muhammad Dirham mhmmddirham25@gmail.com Erry Sunarya errysoen@ummi.ac.id Kokom Komariah ko2mpuspa@ummi.ac.id <p style="font-weight: 400;"><em>This study aims to explore the strategic concept carried out by Biznet based on the concept of value innovation in the systematic steps of Blue Ocean Shift in an effort to create value differentiation. The informants in this research are Biznet Managers as decision makers in the strategy and Biznet Customers as the object of determining the success of the strategy . This study uses a qualitative method with a case study approach. Data collection techniques using observation, interviews and documentation. Data analysis techniques through data reduction procedures, data presentation, and drawing or verifying conclusions. The data validity technique in this study uses source triangulation, technical triangulation, and time triangulation methods. The results show that Biznet has done the right thing in increasing its potential as an opportunity to develop its products into value innovations, namely the "The New Biznet Fiber Network" network. " which provides more quality / value to the customer. This can be seen from the process of each systematic step that has been carried out in this research. Thus, this research is expected to provide complete and comprehensive insight regarding the implementation of the Blue Ocean Strategy in the Internet Provider Industry for Biznet's management in determining the strategic direction in the future.</em></p> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong><em>: Value Innovation, Blue Ocean Shift, Internet Provider</em></p> 2022-09-07T06:10:08+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4353 Analisis Faktor Preferensi Milenial Bekerja Terhadap Pemilihan Hotel 2022-09-13T06:59:22+00:00 Lulu Lucyani lucyanilulu9@gmail.com <p style="font-weight: 400;"><em>Analysis Of Working Millenial Behavioral Factors on Hotel Choosing Preferences.</em> <em>Some millennials need a comfortable resting place for business trips. The purpose of this study is to analyze what factors influence millennial behavior towards their preferences for choosing hotels during business trips. This study uses a quantitative method with an EFA (Exploratory Factor Analysis) approach with secondary data and primary data stages referring to millennial preference behavior in choosing hotel recommendations. The results of the analysis of millennial behavior factors on preferences for choosing hotels when traveling on business, can show the recommendation of the millennial generation's choice of hotels for business travel needs which refers to millennial behavior towards preferences.</em></p> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong><em>K</em></strong><strong><em>eywords :</em></strong><em> Working Millennials, Preferences, Hotel, Exploratory Factor Analysis</em></p> 2022-09-13T06:58:42+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4328 Pengaruh Debt To Equity Ratio, Working Capital Turnover, Fixed Asset Turnover Dan Gross Profit Margin Terhadap Tindakan Praktik Perataan Laba Pada PT. Global Maritim Industri 2022-09-13T08:13:49+00:00 Cindy Seleste cindyshartanto@gmail.com Thomas Sumarsan Goh cindyshartanto@gmail.com Elidawati Elidawati cindyshartanto@gmail.com Edison Sagala cindyshartanto@gmail.com <p style="font-weight: 400;"><em>The formulation of the problem in this study is the extent to which the influence of debt to equity ratio, working capital turnover, fixed asset turnover and gross profit margin on income smoothing practices at PT. Global Maritim Industri. The research method used in this research is a quantitative approach. The population in this study is the monthly financial statements of PT. Global Maritim Industri which consists of 48 financial statements for 2017 - 2020. The sampling method is purposive sampling, a sample of 40 financial reports per month PT. Global Maritim Industri. The data analysis model used to answer the hypothesis is multiple regression. The results showed that the debt to equity ratio, working capital turnover, fixed asset turnover and gross profit margin simultaneously had a simultaneous effect on income smoothing practices at PT. Global Maritim Industri. And partially working capital turnover and fixed asset turnover affect the practice of income smoothing at PT. Global Maritim Industri. However, debt to equity ratio and gross profit margin have no effect on income smoothing practices at PT. Global Maritim Industri.</em></p> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong><em>Keywords :</em></strong><em> Debt to equity ratio, Working capital turnover, Fixed asset turnover, Gross profit margin and Income Smoothing Practices</em></p> 2022-09-13T08:07:08+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4356 Pengaruh Kompetensi, Disiplin, dan Stress Kerja Terhadap Kinerja Karyawan pada PT Vayata Senada Cemerlang 2022-09-13T09:39:15+00:00 Olivia Olivia cutfitri@unprimdn.ac.id Seanny Augie cutfitri@unprimdn.ac.id Caroline Caroline cutfitri@unprimdn.ac.id Cut Fitri Rostin cutfitri@unprimdn.ac.id <p style="font-weight: 400;"><em>PT Vayata Senada Cemerlang is a company engaged in the sale of building material distributors. So that in the company there are various employee problems such as decreased performance. Employee performance decreased due to several factors, namely competence, discipline and employee work stress. This research will be conducted with a quantitative approach that is descriptive explanatory. Methods of data collection can be done with a questionnaire. The method used is multiple regression. The results of this study indicate that the results of the calculation of the partial hypothesis testing obtained the value of t<sub>count</sub> |2,612| &gt; t<sub>table</sub> |2.04|and significant 0.014 &lt;0.05. Discipline variable obtained t<sub>coun</sub>t |3,000| &gt; t<sub>table</sub>&nbsp; |2.04| and significant at 0.005 &lt; 0.05. The work stress variable obtained the value of t<sub>count</sub> |-3,169|&gt; t<sub>table</sub> |-2,04| and a significant value of 0.003 &lt;0.05. Test results F<sub>count</sub> |14,790| &gt; F<sub>table</sub> |2.91| and significance probability 0.000 &lt; 0.05. The conclusion in this study is the influence of competence, discipline and work stress partially and simultaneously has a positive and significant effect on employee performance at PT Vayata Senada Cemerlang.</em></p> <p style="font-weight: 400;"><strong><em>Keywords </em></strong><em>:&nbsp; Competence, Discipline, Work Stress, Performance</em></p> 2022-09-13T09:37:24+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4187 Analisis Faktor-Faktor Yang Mempengaruhi Pengalokasian Belanja Modal Pada Pemerintah Kabupaten Dan Kota Di Sumatera Barat Periode 2017-2019 2022-09-13T11:05:07+00:00 Yois Nelsari Malau mail.aderina@gmail.com Ade Rina Hutahaean mail.aderina1@gmail.com Lucia Fransiska Tampubolon mail.aderina@gmail.com <p style="font-weight: 400;"><em>This study is aimed at analyzing the influence of PAD, DAU, DAK and DBH on Capital Expenditures in West Sumatra. The total population and sample are 19 districts/cities with a research period of 3 (three) years, namely 2017 to 2019 and using a saturated sampling technique as a sampling method. Testing the data hypothesis using the classical assumption test and the coefficient of determination obtained by Adjusted R Square of 0.612 means that what PAD, DAU, DAK and DBH can explain to regional expenditures is 61.2%, and other factors not examined in the study this is 38.8%. The results of the discussion partially prove that PAD, DAU and DBH do not affect capital expenditures. However, DAK influences capital expenditures. Simultaneously PAD, DAU, DAK and DBH influence capital expenditure.</em></p> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong> <strong><em>: </em></strong><em>Regional Original Revenue, General Allocation Fund, Special</em> <em>Allocation Fund, Revenue Sharing Fund, and Capital Expenditure</em></p> 2022-09-13T09:45:53+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4528 Pengaruh Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility (CSR) Perusahaan High Profile 2022-09-13T09:57:10+00:00 Nofrivul Nofrivul nofrivul1212@iainbatusangkar.ac.id Yeni Melia yenimelia@iainbatusangkar.ac.id Ade Novelino nofrivul122@iainbatusangkar.ac.id <p style="font-weight: 400;"><em>This study aims to examine the effect of profitability on disclosure of Corporate Social Responsibility (CSR). The research method used is quantitative research with secondary data documentation in the form of financial reports or accountability reports published by the company for the period 2016-2018. With a total sample of 24 High Profile companies listed on the IDX. The statistical analysis used was a simple linear regression analysis that was preceded by a normality and linearity test as a prerequisite for the regression test and then tested for the significance of the regression coefficient (t-test) and the correlation test. The results of the hypothesis test are profitability affects the disclosure of Corporate Social Responsibility (CSR).</em></p> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong> <strong><em>:</em></strong> <em>Profitability, Corporate Social Responsibility, ROA, Global Reporting</em> <em>Initiative Index</em></p> 2022-09-13T09:57:10+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4207 Pengaruh Kualitas Pelayanan Terhadap Kepuasan Konsumen Pada Toko Percetakan Dodi Di Bandung 2022-09-13T10:04:35+00:00 Rani Novitasari raninovitasari024@gmail.com Ramayani Yusuf yusuframayani@gmail.com <p style="font-weight: 400;"><em>The purpose of this study was to determine effect of service quality and customer satisfaction of Dodi printing.This research method is descriptive with a quantitative corelation,collecting data using observation and distribution online questionnaire ,the population taken using the slovin formula, data analysis was analyzed by simple linear reference,the sample in this study amounted 88 respondents. The result showed that quality of service was classified as good in terms of indicators of reliability, responsiveness, assurance, empathy,and tangible.meanwhile,customer satisfaction was in the high category .in term of indicators of conformity of expectations</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong><em style="font-weight: 400;">: Service Quality, Customer Satisfaction</em></p> 2022-09-13T10:04:35+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3122 Pengaruh Return On Assets (ROA) Dan Debt To Equity Rasio (DER) Terhadap Return Saham (Studi Kasus Perusahaan Subsektor Otomotif & Komponen Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2020) 2022-09-13T10:26:00+00:00 Ilham Wijaya Ilham.Wijaya16133@student.unsika.ac.id Dian Hakip Nurdiansyah Ilham.Wijaya16133@student.unsika.ac.id <p>This study aims to determine the effect of Return on Assets (ROA) and Debt to Equity Ratio (DER) on Stock Return. Sampling using purposive sampling, from 11 samples of companies. This study uses secondary data from the financial statements of the Automotive and Component Subsector Companies listed on the Indonesia Stock Exchange 2014-2020. Multiple linear regression analysis was tested using SPSS 22 with normality test, multicollinearity test, heteroscedasticity test, autocorrelation, t-test, f-test, and coefficient of determination. In the test, ROA partially affects stock returns and DER has no effect on stock returns and simultaneously ROA and DER affect stock returns.</p> <p><strong>Keywords: ROA. DER, Stock Return</strong></p> 2022-09-13T10:24:37+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4525 Reaksi Pasar Modal Terhadap Peristiwa Pemungutan Suara Dan Pengumuman Hasil Quickcount Pemilihan Presiden Dan Wakil Presiden Republik Indonesia Tahun 2019 2022-09-13T10:50:03+00:00 Revi Candra revicandra@iainbatusangkar.ac.id Nasfizar Guspendri nasfizarguspendri@iainbatusangkar.ac.id Elfina Yenti elfinayenti@iainbatusangkar.ac.id <p style="font-weight: 400;"><em>The problem in this study is that the capital market is an economic instrument that is very vulnerable and sensitive to variables outside the company, such as information on economic, political, legal, social, and human rights policy issues, thus making the capital market react to this information, be it a positive reaction or a negative reaction. The motivation for this observation is the impact of political events in the form of capital market reactions through abnormal yield and trading volume activities.Research conducted on an event that occurs (Event Study) uses a quantitative descriptive approach by conducting a comparative study using the paired sample T-test. The capital market did not react to the Voting event and the announcement of the results for the Quick count 2019 presidential and vice presidential elections, because there were no differences in Abnormal Return and Trading Volume Activity before and after these events. The announcement of voting events and results for the 2019 Presidential and Vice Presidential elections in the Republic of Indonesia did not affect the stock index and stock trading volume of the Indonesia Stock Exchange.</em></p> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong><em>Keywords :</em></strong><em> Election of President and Vice President, quick count, Abnormal Return, Trading Volume Activity</em></p> 2022-09-13T10:50:03+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4358 PENGARUH KOMPETENSI, PELATIHAN DAN STRES KERJA TERHADAP KINERJA KARYAWAN PADA PT EKA PAKSI SEJATI 2022-09-13T11:04:14+00:00 Kristi Endah Ndilosa Ginting kristiginting@gmail.com Tommy Dharmawan Liem kristiginting@gmail.com Fernando Chiuman kristiginting@gmail.com <p>Pada suatu sistem bisa berjalan dan beroperasi dengan baik dan bagus apabila ada sebuah peraturan yang sangat melibatkan sumber daya manusianya. Pada PT Eka Paksi Sejati penurunan kinerja karyawan ini dapat terlihat dari tidak tercapainya target penjualan dan realisasi penjualannya. Kompetensi merupakan salah satu faktor penting dalam sebuah perusahaan akan tetapi di PT Eka Paksi Sejati terdapat masalah kompetensi yang disebabkan oleh penempatan kerja karyawan dan kompetensi yang dimiliki karyawan tidak sesuai. Terdapat banyak karyawan yang latar belakang pendidikan dan jabatannya tidak sesaui sehingga mengakibatkan masalah dalam pekerjan karyawan. Pelatihan kerja juga sangat penting untuk perusahaan dikarenakan agar karyawan dapat menguasai dan dapat mengatasi permasalahan mereka dalam mengerjakan pekerjaaan mereka. Serta karyawan dapat dengan senang hati untuk menerima pekerjaan mereka meskipun latar belakang pendidikan yang berbeda dengan pekerjaanya. Disiplin kerja pada PT Eka Paksi Sejati yang rendah dapat terjadi disebabkan kurangnya pemahaman karyawan atas peraturan yang ada sehingga menimbulkan persepsi yang berbeda dapat menimbulkan juga kurangnya kesadaran karyawan untuk menaati peraturan yang berlaku diperusahaan, kurangnya rasa bertanggung jawab terhadap pekerjaan. Penelitian ini bertujuan untuk mengetahui tentang pengaruh kompetensi, pelatihan dan disiplin kerja terhadap kinerja karyawan pada PT Eka Paksi Sejati. Data yang digunakan penelitian ini adalah data primer yang diperoleh dengan menyebarkan kuisioner pada seluruh karyawan perusahaan dan hasil pengujian ini terbukti bahwa kompetensi (X1), pelatihan (X2) dan Stres Kerja (X3) berpengaruh secara simultan yang signifikan dengan hasil linear berganda uji F sebesar Fhitung (|10,230|)&gt; Ftabel (|2,695|) dan secara parsial Uji t kompetensi sebesar Thitung |2,275| &gt; Ttabel |1,983|, pelatihan Thitung |3,069| &gt;Ttabel |1,983| dan stres kerja Thitung |-2,091| &gt; Ttabel |-1,983|. Maka variabel bebas kompetensi, pelatihan dan stres kerja berpengaruh terhadap variabel terikat kinerja karyawan.</p> <p>&nbsp;</p> <p>&nbsp;</p> <p>Kata kunci : Kompetensi, Pelatihan, Stres Kerja dan Kinerja</p> 2022-09-13T11:02:34+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4354 Pengaruh, Transparansi, Akuntabilitas, Dan Partisipasi Masyarakat Terhadap Pengelolaan Alokasi Dana Desa (Studi Kasus Pada Desa Di Kecamatan Nganjuk, Kabupaten Nganjuk) 2022-09-13T11:10:03+00:00 Marhaendra Ihza Pahlevi ihzapahlevi12@gmail.com Endah Susilowati endahs.ak@upnjatim.ac.id Astrini Aning Widoretno astrini.widoretno.ak@upnjatim.ac.id <p style="font-weight: 400;"><em>The purpose of this study is to test and prove transparency, accountability, and community participation in the management of village fund allocations in villages in Nganjuk sub-district, Nganjuk district. The type of research used is quantitative research. The research population is village officials, BPD, and community representatives in villages in Nganjuk District, Nganjuk Regency. Sampling technique using random sampling or random sampling. The results showed that transparency, accountability, and community participation contributed to the management of village fund allocations in villages in Nganjuk sub-district, Nganjuk district. Thus, village officials in villages in Nganjuk District, are able to implement and improve the management of village fund allocations that are accountable, transparent, and participatory in accordance with applicable regulations so that they become more advanced villages and better financial management.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em style="font-weight: 400;"> Transparency, Accountability, Society participation</em></p> 2022-09-13T11:10:03+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4201 Analisis Rasio Keuangan Sebagai Alat Untuk Mengukur Kinerja Perusahaan PT. Telkom Indonesia (Persero) Tbk Periode Tahun 2016-2020 2022-09-13T11:25:43+00:00 Lela Khusnul Pratiwi pratiwilelakhusnul@gmail.com Novi Khoiriawati novi_khoiriawati@ymail.com <p style="font-weight: 400;"><em>This study aims to measure the performance of PT. Telkom Indonesia (Persero) as seen from the liquidity ratio, profitability ratio, solvency ratio, and asset ratio. To measure performance at PT. Telkom Indonesia (Persero) Tbk in 2016-2020 analytical tools used liquidity ratios, profitability ratios, solvency ratios and activity ratios and compare them with the industry average ratio which includes PT. Indosat Tbk, PT Xl Axiata Tbk, and PT Smartfreen Telcom Tbk. The liquidity ratio using the current ratio shows that liquidity is above the industry average. The profitability ratio using return on assets shows that the financial performance of PT. Telkom Indonesia (Persero) is higher than the industry average. The solvency ratio using the debt to equity ratio shows that the solvency of PT. Telkom Indonesia (Persero) Tbk is below the industry average. The activity ratio using total assets turn over shows that PT. Telkom Indonesia (Persero) Tbk has a turnover that is faster than the industry average. Overall the financial performance of PT. Telkom Indonesia (Persero) Tbk is higher than the industry average.</em></p> <table> <tbody> <tr> <td> <p><strong><em>Keywords : </em></strong><em>Liquidity</em><em>,</em><em>Profitability</em><em>,</em><em>Solvency</em><em>,</em><em>Activity</em><em>, company performance</em></p> </td> </tr> </tbody> </table> 2022-09-13T11:23:27+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4212 Analisis Pengaruh Kinerja Keuangan Saat Pandemi Covid 19 Terhadap Harga Saham Pada Perusahaan Industri Manufaktur Sektor Aneka Industri di Subsektor Otomotif dan Komponen (Automotive and Components) Yang Terdaftar di BEI (Tahun 2019-2021) 2022-09-14T01:56:26+00:00 Ryo Aditya Pratama ryopratamaap@gmail.com Nanu Hasanuh nanu.hasanuh@fe.unsika.ac.id <p style="font-weight: 400;"><em>The purpose of this research was to determine the effect of financial performance as measured by EPS, PER, DER and ROA on stock prices in automotive and component companies on the Indonesia Stock Exchange. Methods Sampling used the purposive sampling method from 14 companies listed on the Indonesia Stock Exchange in 2019-2021, only 12 companies were used in the research sample with a total of 33 data. The research method used is quantitative, using financial ratios and the type of causal/correlation research. The method of data analysis using multiple linear regression analysis and previously checked with the classical assumption test to show the feasibility of the data using SPSS 25 software. The partial test results show that the four variables used by the research model that have a significant influence on stock prices are the Earning Per Share variable. indicated by the significance value produced by the variable is smaller than the level of = 5%, while the PER, DER, ROA variables have no significant effect on stock prices. The test results show that the model used in the study is feasible and can be used for subsequent analysis. This result is also supported by the acquisition of a multiple correlation coefficient of 91.9% which indicates that the relationship between the independent variables together with the rise and fall of stock prices is strong. The result of testing the coefficient of determination (R Square) is indicated by a value of 84.4% meaning that the influence of the independent variable on the dependent variable is very large, while the remaining 15.6% is influenced by other models outside the regression model. The results of the partial determination coefficient test show that the Earning Per Share variable has the highest coefficient of determination. This indicates that these variables have a dominant influence on stock prices.</em></p> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong><em>Keywords :</em></strong> <em>Earning Per Share, Price Earning Ratio, Debt to Equity Ratio, Return On Asset, Stock Price, Financial Performance</em></p> 2022-09-14T00:00:00+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2868 Pengaruh Kebijakan Pemasaran Terhadap Kepuasan Konsumen Baso Solo Putra Lawu 2022-09-30T23:41:14+00:00 Yulianita Anderiyani yulianitaanderiyani2299@gmail.com <p><em>The study was commissioned to know the marketing policies on customer satisfaction at Bakso Solo Putra Lawu. The kind of research used in this study is the quantitative approach by taking on a population of consumer who bought in the Bakso Solo Putra Lawu. The variable was customer satisfaction marketing, data collection was obtained through the online distribution of questionnaires (e-questionnaires) taken in this study as many as 92 of the respondents in the dedicated Bakso Solo Putra Lawu who bought consumed the products. The sampling teachique used is purposive probability sampling.</em></p> <p><em>Keywords: Marketing policy, Consumer satisfaction</em></p> 2022-09-30T23:40:31+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4217 Pengaruh Kualitas Pelayanan Dan Citra Perusahaan Terhadap Kepuasan Konsumen TB PADA MAJU Kota Bandung 2022-10-01T01:50:04+00:00 Sri Ayu Rachmawati saadnoorkds1@gmail.com Saad Noor saadnoorkds@gmail.com <p style="font-weight: 400;"><em>This analysis intends to obtain results from, 1. Dominance of Service Quality with regard to Customer Satisfaction, 2. Dominance of Service Quality with regard to Company Image, 3. Dominance of Service Quality and Company Image with regard to Customer Satisfaction. The form of analysis used is descriptive analysis (explanatory research) through a quantitative strategy. The model used is 12 models as employees of TB PADA MAJU and several consumer respondents who shop in a day. The process of collecting the model used is accidental sampling, the data collection n technique uses a respondent's questionnaire. By using descriptive analysis.</em></p> <p style="font-weight: 400;"><strong><em>Keywords </em></strong><em>: Service Quality, Customer Satisfaction, Company Image</em></p> 2022-10-01T01:47:56+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4575 Pengaruh Integrated Reporting Terhadap Firm Value Di 5 Negara Asean 2022-10-01T14:29:24+00:00 Devina Gunawan devina.gunawan@binus.ac.id Toto Rusmanto trusmanto@binus.edu <p style="font-weight: 400;"><em>This study aims to determine the effect of integrated reporting disclosure on firm value in 5 Asean countries. This research is a quantitative research using secondary data in the form of integrated reporting. This study uses 1 independent variable, namely integrated reporting which is measured using a dummy variable, 1 dependent variable, namely firm value which is measured using Tobins'q and 4 control variables, namely return on assets, return on equity, firm size, and debt to total asset ratio. . The sample used is 30 companies in 5 Asean countries. The results of this study indicate that integrated reporting has a positive effect on firm value, and control variables that affect firm value, namely return on equity and firm size, in addition to 2 other control variables, namely return on assets and debt to total asset ratio have no effect on firm value. The results of this study indicate that the disclosure of integrated reporting increases firm value in 5 Asean countries.</em></p> <p style="font-weight: 400;"><strong><em>Keywords </em></strong><em>: Integrated Reporting, Firm Value, ASEAN</em></p> 2022-10-01T14:28:27+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4216 Analisis Kualitas Sumber Daya Manusia, Dan Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Efektivitas Penggunaan Sistem Keuangan Desa (SISKEUDES) 2022-10-02T01:29:03+00:00 Sindrila Dwita Eprilsa sindriladwitas@gmail.com Gideon Setyo Budiwitjaksono sindriladwitas@gmail.com <p style="font-weight: 400;"><em>This study aims to determine how the influence of the quality of human resources, and the government's internal control system on the effectiveness of the use of the village financial system (Siskeudes) in Kedungpring District, Lamongan, East Java. The research method is carried out using quantitative methods. Data analysis of the use of SPSS 25 assistance. The results showed that there was a significant influence between the quality of human resources on the effectiveness of the use of SISKEUDES, and the internal control system which had a significant effect on the effectiveness of the use of SISKEUDES. And obtained the R Squere value of 0.579 or 57.9%.</em></p> <p style="font-weight: 400;"><strong><em>Keywords: </em></strong><em>Quality of Human Resources, Government Internal Control System, Effectiveness of Use of Siskeudes.</em></p> 2022-10-02T01:27:28+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4215 Pengaruh Mekanisme Good Corporate Governance Terhadap Agresivitas Pajak Di Bumn Yang Terdaftar Pada BEI Periode 2016-2020 2022-10-04T08:18:55+00:00 Shelvi Shelvi shelvii@unpar.ac.id Irvan Liunardi Senjaya irvan-liunardi@sbm-itb.ac.id Theresia Gunawan theresia@unpar.ac.id Dian Sadeli diansadeli@unpar.ac.id <p><em>The aim of this study was to assess and analyze the level of tax aggressiveness that implemented Good Corporate Governance (GCG) mechanism by state-owned companies in Indonesia. Tax aggressiveness was measured by Effective Tax Rate (ETR) and GCG mechanism was measured by independent commissioners, audit committee, board of directors, and institutional ownership. The population that being used was state-owned companies that listed in Indonesia Stock Exchange (IDX) that had shown financial statement from 2016-2020. Data process using regression analysis were used to test interaction between dependent and independent variables. Result showed that GCG mechanism had influenced simultaneously to tax aggressiveness. If they were partially tested, only audit committee and board of director proxies that were influenced to tax aggressiveness because they had been considered to have carried out its function properly so that it was able to suppress actions that are not in accordance with GCG principles.</em></p> <p><strong><em>Keywords</em></strong><em>:</em> <em>Good Corporate Governance, Tax Aggressiveness, Effective Tax Rate </em></p> 2022-10-04T08:14:53+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4211 Analisa Kelayakan Investasi Kapal Katamaran Tipe Axe Bow Untuk Wisata Pulau Beting Aceh (Rupat) 2022-10-05T12:40:05+00:00 Romadhoni Romadhoni romadhonii@polbeng.ac.id Budhi Santoso romadhoni@polbeng.ac.id Bobi Satria romadhoni@polbeng.ac.id Aprizawati Aprizawati romadhoni@polbeng.ac.id Supriyadi Supriyadi romadhoni@polbeng.ac.id <p style="font-weight: 400;"><em>The AX BOW type catamaran is a ship that is used specifically for recreational purposes between Beting Aceh Island, which has two hulls or catamarans. This design aims to obtain data on ax bow type catamaran tourism boats that are suitable for the Aceh shoal island. This design is intended to see a good performance of resistance, stability, weight, and cost calculations. In this study, the authors analyzed the investment feasibility of the AX Bow catamaran, the main size of the ship, L = 12.20 m, B = 4.089 m, H = 1.48 m, T = 0.62 m, then the process of designing a landing craft boat using Maxurft Modeler Advance. The results of the investment feasibility analysis are declared feasible because the Net Present Value is 0.11% and Profitability Index &gt; 0.11 with a break even point in 3 years of operation and an interest rate of 12% per year on capital loans.</em></p> <p style="font-weight: 400;"><strong><em>Keysword:</em></strong><em> AXE Bow, investment, tourism, Beting Aceh</em></p> 2022-10-05T12:37:50+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4190 Analisis Komitmen Organisasi Pada Wisata Arum Jeram PT. Lintas Jeram Nusantara Sukabumi (Survey Pada PT. Lintas Jeram Nusantara) 2022-10-05T14:18:10+00:00 Deden Wawi dedenwawii@gmail.com <p style="font-weight: 400;"><em>Knowing the analisys and problems that occur in the company about how much influence organizational commitment has on the company PT Lintas Jeram Nusantara. This study aims to analyze the development of organizational commitment and analyze a constraint and obstacles to development and organizational commitment at PT. Cross Archipelago Rapids. The research method used in this research is a qualitative research method. Qualitative research methods are also called naturalistic research methods because research is carried out in natural conditions. The results of this study have no significant effect on organizational commitment. The results of this study will be used as material for further studies with more in-depth matters. In addition, as a contribution of knowledge that researchers have about the analysis of organizational commitment.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> Organizational Commitment, white water rafting, journal</em></p> 2022-10-05T14:15:43+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4191 Pengaruh Fasilitas Dan Kualitas Pelayanan Terhadap Keputusan Menginap Di Hotel RedDoorz syariah near GOR Panatayuda Karawang 2022-10-05T14:28:00+00:00 Didit Ramadhan Suhendra Diditramahendra97@gmail.com Cecep Hermana chermana724@gmail.com <p style="font-weight: 400;"><em>This research was triggered by the growth rate of hotels in Falkirk high, Each Hotel also various facilities to increase the number of visitors. this will certainly affect the amount of visitors or tourists that will be st aying because of the many competitors in the city of karachi. service providers the hotel to set up the best strategy the best to attract tourists to stay, because with the advent of new Hotels travelers are becoming increasingly have a lot of choice. Hotel RedDoorz syariah near GOR Panatayuda is one that is affected by the number of competitors in the years that the more advanced and also the city of karachi which is increasingly visited by tourists. The problem in this research is what factors affect the decision of tourists to stay at Hotel RedDoorz syariah near GOR Panatayuda Karawang. Specifically focused on three variables, namely the Facilities, Quality of Services, And the Decision of Staying. The purpose of this research is to study the influence of three variables in influencing the decision of stay of tourists in the Hotel RedDoorz syariah near GOR Panatayuda Karawang. The number of samples in this study amounted to 100 respondents. The data analysis technique used is Path Analysis.</em></p> <p style="font-weight: 400;"><strong><em>Keywords </em></strong>:<em> Facilities, Quality of Service, the Decision of the Stay</em></p> 2022-10-05T14:26:42+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4604 Pengaruh Profitabilitas, Deviden Payout Ratio, Struktur Modal Dan Cash Holding Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sektor Konsumsi Di Bursa Efek Indonesia (BEI) 2022-10-05T14:38:09+00:00 Nina Purnasari ninaunpri@gmail.com Jimmy Rinaldo ninaunpri@gmail.com Jessica Jessica ninaunpri@gmail.com Carlina Harianto ninaunpri@gmail.com <p style="font-weight: 400;"><em>In the all-digital era, it is very easy for people to participate in transactions in the capital market. Many people judge a company based on the high / low value of a company's shares. This research has a purpose as to examine the impact of profitability, dividend payout ratio, capital structure, &amp; cash holding on the increase/decrease in company value. In this research that we made, we agreed to use quantitative research methods, the method is to collect numerical data (quantitative) and analyzed statistically, in this case we use the SPSS application. The data we use in this research is secondary data which is obtained through the Indonesia Stock Exchange (IDX) website or www.idx.co.id. The total cooperate that we researched are 12 consumer sector manufacturing companies. The period/year of the financial statements studied is 2017-2020 (4 years) as the total data is 48 data. The results of the research show that the value of X (Profitability, Dividend Payout Ratio, Capital Structure, and Cash Holding) has a significant impact on the value of Y (Company Value). Meanwhile, simultaneously, it shows that the value of X (Profitability, Dividend Payout Ratio, Capital Structure, and Cash Holding) has an insignificant positive/negative impact on Y (Company Value).</em></p> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong><em>Keywords : </em></strong><em>Profitability, Dividend payout ratio, Capital structure, Cash holding</em></p> 2022-10-05T14:36:11+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4189 Analisis Harga Pokok Produksi Di PT. Pratama Abadi Industri 2022-10-06T08:26:11+00:00 Dede Sulaeman dedes24@gmail.com Idang Nurodin idang1261@gmail.com Acep Suherman acepsuherman@ummi.ac.id <p class="TextBody"><em><span lang="EN-US">This study aims to analyze the cost of production applied by the company PT. Industrial Immortal Pratama. The research method used in this research is using qualitative research methods. The population and sample in this study are based on social issues that exist in the company PT. Pratama Abadi Industri using data collection techniques in the form of library research and in the form of field research with observations, interviews and documentation. The results of the analysis show that the process of the cost of production of PT. Pratama Abadi Industri has not fully used the existing theory, but the process of determining the cost of production of PT. Pratama Abadi Industri is considered normal because the company makes a reserve fee of 2%.</span></em></p> <p class="TextBody"><em><span lang="EN-US">&nbsp;</span></em></p> <p class="TextBody"><strong><em><span lang="EN-US">Keywords:</span></em></strong> <em><span lang="EN-US">Cost Of Goods Sold, Company, PT. Pratama Abadi Industri</span></em></p> <p>&nbsp;</p> 2022-10-06T01:00:16+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4192 Analisis Kebijakan Dividen Dalam Memoderasi Profitabilitas, Likuiditas, Dan Leverage Terhadap Nilai Perusahaan 2022-10-06T08:45:45+00:00 Fitrah Shaumi Ulul Albab Fitrahshaumi08@gmail.com Nor Norisanti Fitrahshaumi08@gmail.com R Deni Muhammad Danial Fitrahshaumi08@gmail.com <p style="font-weight: 400;"><em>This study aims to analyze and examine the effect of dividend policy in moderating profitability, liquidity, and leverage on firm value in conventional banking sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The research method used is descriptive associative research method with a quantitative approach. The population in this study amounted to 42 companies with a sample of 10 companies with observations for three years. The results showed that Profitability (ROE) had an effect on firm value, while Liquidity (LAR) and Leverage (DAR) had no effect on firm value, and dividend policy was not able to moderate Profitability (ROE), Liquidity (LAR), and Leverage (DAR). to the value of the company.</em></p> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong><em>Keywords :</em></strong><em> Dividend Policy, Profitability, Liquidity, Leverage, Firm Value</em></p> 2022-10-06T08:44:17+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4194 Dampak Kualitas Pelayanan Terhadap Pembelian Ulang Sparepart Mobil Di CV. XYZ Motor Bandung 2022-10-06T08:55:21+00:00 Helmawati Helmawati helmawati73@gmail.com Tiris Sudrartono Tiris.sudrartono@gmail.com <p style="font-weight: 400;"><em>The study aimed to find out the impact of service quality on the repurchase of car spare part at CV. Xyz Motor Bandung. The method used was a quantitative method with a descriptive type of research. The data obtained through questionnaire distributed to 91 people. In addition, the data analysis technique used was normality test using histogram graph and hypothesis test using t test. Based on the data obtained from the result of the study using SPSS V 23, it could be concluded that </em><em>t<sub>count</sub> &gt; t<sub>table</sub> (11.950 &gt; 1.660) with a significant level of 0.00 &lt; 0.05. Moreover, service quality was in a very good level with a percentage of 95.6% and the repurchase is in very good level with a percentage of 91.91%.</em></p> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong><em>: Service Quality, Repurchase</em></p> 2022-10-06T08:53:59+00:00 ##submission.copyrightStatement##