https://journal.ipm2kpe.or.id/index.php/COSTING/issue/feed Journal of Economic, Bussines and Accounting (COSTING) 2024-05-28T05:06:09+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/9884 Pengaruh Digitalisasi Perpajakan Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi 2024-04-27T14:09:24+00:00 Viona Latersia Sinuhaji 2032060@unai.edu Heddry Purba hpurba@unai.edu Joan Yuliana Hutapea joan.hutapea@unai.edu <p style="font-weight: 400;">Penelitian ini bertujuan untuk mengeksplorasi pengaruh dari digitalisasi dan pemahaman tentang perpajakan terhadap kepatuhan pembayar pajak, serta peranan sosialisasi perpajakan sebagai variabel yang memoderasi. Survei ini melibatkan 109 individu dari komunitas Parongpong yang berstatus sebagai wajib pajak dengan menggunakan kuesioner dalam pendekatan deskriptif. PLS-SEM (Partial Squares-Structural Equation Model), dan untuk mengelola data pada penelitian inin, peneliti menggunakan SmartPLS 4. Penelitian ini menggunakan metode Hasil studi mengindikasikan bahwa sosialisasi perpajakan di Parongpong tidak signifikan dalam mempengaruhi kepatuhan pembayar pajak. Temuan utama menunjukkan bahwa baik pemahaman tentang pajak maupun digitalisasi perpajakan berdampak positif terhadap kepatuhan wajib pajak. Namun, berbeda dengan ekspektasi, sosialisasi perpajakan tidak terbukti memiliki efek yang sama.</p> 2024-04-27T03:25:02+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9233 Pengaruh Efisiensi Modal Kerja Dan Likuiditas Terhadap Profitabilitas Pada Perusahaan Sub Sektor Medis 2015-2021 2024-04-30T02:23:48+00:00 Johan Manurung siagian_unai@yahoo.co.id Harlyn Siagian 3@gmail.com Francis Hutabarat fmhutabarat@unai.edu <p style="font-weight: 400;">Ditengah-tengah keadaan ekonomi yang tidak menentu, persuahaan perlu mencapai tingkat&nbsp; profitabilitas yang tinggi agar tetap bertahan ditengah persaingan antar usaha yang semakin sengit. Tujuan penelitian ini adalah untuk mengetahui pengaruh modal kerja (working capital turnover) dan likuiditas (current ratio) terhadap profitabilitas. Metode penelitian yang digunakan adalah kualitatif komparatif, menggunakan data sekunder, data diperoleh dari Bursa Efek Indonesia, dengan populasi sebanyak 11 perusahaan melaporkan laporan keuangan mulai tahun 2015 secara konsisten hingga tahun 2021 dalam Bahasa Indonesia. Purposive sample yang dikumpulkan berjumlah 60 laporan keuangan dianalisis dengan tehnik analisis regresi data panel diolah dengan SPSS 26.0. Hasil uji asumsi klasik mengidentifikasian bahwa data yang digunakan dalam penelitian adalah normal dari empat pengujian yang dilakukan. Uji hipotesis t menggambarkan bahwa WCTO tidak memiliki pengaruh terhadap RAO, sementara CR berpengaruh signifikan terahadap ROA. Hasil Uji hipotesis f menggambarkan bahwa WCTO dan CR berpengaruh secara simultan terhadap ROA. Uji Regreasi berganda mengambarkan 50,4% Tingkat keuntungan mendapatkan pengaruh dari dari perputaran modal kerja dan likuiditas. Sementara sebesar 49,6% d dipengaruhi oleh variable yang tidak diteliti&nbsp; atau variabel lainnya di luar persamaan regresi ini. Bagi perusahaan yang bergerak di bidang kesehatan dan alat kesehatan, perkembangan modal kerja bersifat tidak tetap dan jumlahnya tidak besar, namun likuiditasnya sangat baik dan umumnya di atas rata-rata bahkan untuk perusahaan kesehatan.&nbsp; Hal ini mempengaruhi tingkat profitabilitas yang dicapai sangat baik yaitu sebesar 8,9% dibandingkan dengan rata-rata industri biasanya sebesar 5-20%.</p> 2024-04-27T08:13:02+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9280 The Effect Of Corporate Social Responsibility, Profitability And Company Growth On Company Value: Case Study Of An Agricultural Company Listed On The Indonesian Stock Exchange In 2020-2022 2024-04-27T08:36:18+00:00 Zein Maula Naufiana Al-Haq zeinmaula23@gmail.com Yuliati Yuliati yuliati@uin-malang.ac.id <p><em>The rapid business development in Indonesia, marked by the number of new companies listed on the IDX, causes more competitive competition. This means the company must be able to make investors interested in investing by increasing the company's value. A small company value indicates a need for more investor interest in the company. One of the industries that have this problem is agricultural industry companies on the IDX. This study aims to determine the effect of CSR, Profitability, and Company Growth on Company Value in agricultural companies listed on the IDX in 2020-2022. Data was obtained from financial reports and sustainability reports of agricultural companies registered on the IDX during 2020-2022 using a purposive sampling technique. The analysis used is multiple linear regression analysis. (1) CSR has a negative effect on company value; (2) Profitability has no influence on company value; (3) Company growth has a positive effect on company value; (4) Company value can be influenced simultaneously by CSR, Profitability, and Company Growth.</em></p> 2024-04-27T08:35:22+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9800 Strategi Pemasaran Dan Pengembangan Sumber Daya Manusia Sebagai Upaya Meningkatkan Kuantitas Penjualan Pada Usaha Mikro Kecil Dan Menengah (UMKM) 2024-04-27T12:58:56+00:00 Asdi Asdi asdi@unismuh.ac.id <p style="font-weight: 400;"><em>This research aims to determine and analyze marketing strategies and human resource development as an effort to increase sales quantity in Micro, Small and Medium Enterprises (MSMEs). The approach to this research is a qualitative approach, namely data collection techniques through observation and interviews with informant sources of MSME actors. The research method used for analysis is SWOT which consists of strengths and weaknesses as internal factors, and opportunities and threats. The results of this research show that the marketing strategy carried out by MSMEs is improving product quality, market segmentation, social media and collaborating with influencers or celebrities/content creators. Meanwhile, the HR development strategy carried out by MSMEs is training and improving skills, motivation and providing incentives, leadership development. Based on the SWOT analysis, the strengths of MSMEs are authentic taste and a source of innovative ideas, while the opportunities for MSMEs are trends and development of new products and services</em></p> <p><strong><em>Keywords:</em></strong><em style="font-weight: 400;"> Marketing, Human Resources, Sales and MSMEs</em></p> 2024-04-27T12:58:00+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/8334 Comparative Analysis Of Information Quality, Systems, Services And Mobile Banking Customer Satisfaction Between Government Banks, National Private Banks And Regional Banks 2024-04-27T13:12:29+00:00 Sony Ekantoro sonyekantoro@gmail.com Irwandaru Danajaya irwan.ndaru@staff.gunadarma.ac.id <p><em>This study has the aim of knowing and analyzing the comparison of both the quality of services carried out by the banks and also the consumers in this case comparing the level of satisfaction of mobile banking users at government banks, national private banks and regional banks. The sample taken was 100 respondents consisting of customers of government-owned banks, private banks and regional banks. The test stages used are validity test, reliability test, normality test, and Wilcoxon Signed Rank Test. Based on the results of the study, it can be concluded that there are differences in information quality, system quality, service quality, and customer satisfaction between Mobile Banking for Government Banks, National Private Banks, and Regional Banks.</em></p> 2024-04-27T13:10:50+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9889 Komite Audit Dan Profitabilitas Mempengaruhi Audit Delay Pada Perusahaan Publik Sektor Energi Tahun 2020-2022 2024-04-27T13:57:48+00:00 Christian Vanda Situmeang 2032059@unai.edu Jhon Rinendy 2@gmail.com Judith Tagal Gallena Sinaga 2@gmail.com <p style="font-weight: 400;"><em>This study plans to assess the impact of review councils and productivity on postpones in sending yearly monetary reports that have been evaluated by open bookkeeping firms in energy area organizations recorded on the Indonesia Stock Trade (IDX) from 2020 to 2022. Utilization of auxiliary information from 258 populace monetary reports gave by 86 public organizations was completed, yet just 63 evaluated monetary reports met the rules for being inspected utilizing the purposive examining technique. The exploration results show that the review panel and company productivity all the while adversely affect review delays. In any case, to some degree, the quantity of review council individuals doesn't show a huge effect on review delays, with the exception of the degree of organization productivity.</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong><em>: audit delay, audit committee, profitability </em></p> 2024-04-27T13:56:36+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9379 Pengoptimalan Green Engagement Melalui Financial Reward Dan Sistem Penghargaan Hijau Dalam Praktik Strategi Keberlanjutan 2024-04-29T02:48:21+00:00 Ayuhelfia Maylinda ayuhelfia24@gmail.com Rolyana Ferinia 2@gmail.com Judith Tagal Gallena Sinaga judith2022@gmail.com <p><em>Penelitian ini bertujuan untuk mengetahui dan menganalisa dampak Financial Reward, Sistem penghargaan Hijau (Green Reward) dan Strategi Keberlanjutan (Sustainability Strategy) terhadap Green Engagement. Metode yang digunakan adalah deskriptif kuantitatif. Data dikumpulkan dengan metode daftar pertanyaan atau kuesioner dengan menggunakan skala likert. Teknis analisa adalah menggunakan regresi linier dengan uji t uji F, Uji Koefisien Determinasi serta linier berganda yang digunakan untuk menguji hipotesis yang menggunakan SPSS. Hasil penelitian didapat bahwa Green Engagement dapat dipengaruhi secara positif dari variabel Green Reward dan Sustainability Strategy sedangkan Financial Reward tidak ada pengaruh. Lebih lanjut hasil penelitian didapat ada pengaruh simultan variabel Financial Reward dan Green Reward terhadap Green Engagement, ada pengaruh secara simultan Green Reward dan Sustainability Strategy terhadap Green Engagement serta ada pengaruh secara semultan Financial Reward dan Sustainability Strategy terhadap Green Engagement.</em></p> <p>&nbsp;</p> <p><strong>Kata Kunci: &nbsp;</strong><em>Green Engagement, Financial Reward, Green Reward &amp; Sustainability Strategies</em></p> 2024-04-28T00:48:58+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9707 Analisis Pengaruh Jumlah Penduduk, Pertumbuhan Ekonomi, Dan Industri Kecil Terhadap Penyerapan Tenaga Kerja Di Kabupaten Pacitan 2024-04-28T01:26:55+00:00 Irma Berliana Chandra Dewi 20011010058@student.upnjatim.ac.id Syamsul Huda syamsul.huda.ep@upnjatim.ac.id Putra Perdana putra.perdana.ep@upnjatim.ac.id <p style="font-weight: 400;"><em>Increased economic activities, such as production, distribution, and consumption of goods, contribute to economic growth. It is anticipated that a rise in the production of products and services will enhance people's welfare by creating more jobs, bringing in more money, and meeting more needs.</em> <em>In the context of production, labour or workers are not just an element, but a crucial component at every stage. The role of labour is not only limited to the firm level, but has significant potential to contribute to the overall development of a country. This study tries to find out how labour absorption in Pacitan Regency is affected by several factors such as population growth, economic expansion, and the number of small businesses. The researchers applied quantitative techniques. Secondary data from relevant institutions was collected for this study and then reprocessed. The Central Bureau of Statistics of Pacitan Regency is such an institution. The data analysis technique used in this study is multiple linear regression analysis. This research uses SPSS formulas and applications to fulfil certain requirements, which helps to understand the relationship between factors through numerical data. The findings show that labour absorption in Pacitan Regency is positively and significantly influenced by economic growth and the number of small industries. Meanwhile, the labour absorption variable is positively and marginally influenced by the number of population</em><em>.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> economic growth, population, small industry</em></p> 2024-04-28T00:00:00+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9811 Elevate Customer Loyalty By Omnichannel Integration Quality: Evidence From The Indonesian Beauty Retail Industry 2024-04-28T08:22:17+00:00 Galuh Chynintya Rosita galuh.chynintya@ui.ac.id <p style="font-weight: 400;">This study uses customer engagement (CE) and relationship program receptiveness (RPR) as mediators in the beauty retail sector to examine the relationship between omnichannel integration quality (OCIQ) and customer loyalty (CL). Data came from 1043 respondents obtained through an online survey and analyzed using PLS-SEM. The five dimensions of OCIQ (channel-service configuration, content consistency, process consistency, assurance quality and channel reciprocity quality) positively influence CE and RPR. Assurance quality has the most significant impact on CE and RPR compared to other OCIQ dimensions. CE significantly mediated CL values more than RPR. This study helps retailers implement omnichannel to understand how to win customers' hearts by providing efficient, trustworthy, convincing service and integrated information.</p> <p style="font-weight: 400;"><strong><em>Keywords: </em></strong>Omnichannel Integration Quality, Customer Loyalty, Customer Engagement, Relationship Program Receptiveness, and Retail Marketing</p> 2024-04-28T08:21:15+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9895 Pengaruh Penggunaan Layanan Influencer, Konten Pemasaran Digital, Dan Perasaan Senang Dalam Berbelanja Terhadap Niat Membeli Di Media Sosial Tiktok Sebagai Moderasi Adaptasi Informasi 2024-04-28T09:15:15+00:00 Samuel Hamonangan Aruan sahamonangana@gmail.com Heddry Purba hpurba@unai.edu Francis Hutabarat 3@gmail.com <p style="font-weight: 400;">Beberapa tahun ini sedang ramai dibicarakan tentang aplikasi sosial media tiktok yang menjadi tempat promosi dari berbagai produk, hal ini membuat mulai banyak lahir para pelaku uasaha yang mencoba peruntungannya melalui aplikasi platform media sosial Tiktok, para pelaku ussaha menggunakan berbagai cara untuk mempromosikan produk nya, mulai dari menggunakan jasa <em>Influencer</em>, membuat konten-konten marketing seperti foto,maupun video, hingga membuat para calon konsumen merasa <em>enjoy</em> dalam berbelanja, yang bertujuan agar terealisasi nya niat membeli dari calon konsumen.penelitian ini di lakukan kepada 141 responden mahasiswa di Universitas Advent Indonesia Bandung. Metode menggunakan Structural Equation Modeling (SEM) Hasil dari penelitian ini menyatakan bahwa pengaruh layanan Influencer terhadap purchase intention hasil nya tidak signifikan berpengaruh, tetapi sebaliknya untuk hasil yang di peroleh dari <em>Digital content marketing</em> dan <em>enjoybility</em> didapati hasil nya berpengaruh signifikan terhadap <em>Purchase intention. </em>pada hasil selanjutnya menggunakan moderasi Information adaption pada variable influencer, digital content marketing, dan Enjoybility pengaruh terhadap purchase intention menyatakan hasil yang tidak signifikan terjadi. Hal ini perlunya ada sosialisasi pada pelaku usaha agar dapat menyesuaikan hal-hal apa yang dapat meningkatkan niat beli dari calon konsumen.</p> 2024-04-28T09:14:46+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9595 Pengaruh Pengelolaan Kas Dan Penggunaan Teknologi Informasi Terhadap Kinerja Keuangan Organisasi Nirlaba (Studi Kasus Pada Gereja Masehi Advent Hari Ketujuh Di Indonesia) 2024-04-29T14:18:25+00:00 Budi Dharmadi bdharmadi@gmail.com Ronny Buha Sihotang 2@gmail.com Judith T. Gallena Sinaga 3@gmail.com <p>Penelitian ini bertujuan untuk mengetahui pengaruh baik secara parsial dan simultan atas pengelolaan kas dengan proksi cash ratio dan penggunaan teknologi informasi dengan proksi public support ratio terhadap operating reserve rasio sebagai proksi dari kinerja keuangan organisasi nirlaba. Penelitian ini merupakan studi kasus pada Gereja Masehi Advent Hari Ketujuh di Indonesia dengan menggunakan pendekatan penelitian deskriptif kuantitatif. Data penelitian menggunakan data sekunder berupa laporan keuangan dari 10 kantor wilayah pelayanan Gereja Masehi Advent Hari Ketujuh di Indonesia Kawasan Barat periode 2011 – 2020. Teknik pengambilan sampel adalah menggunakan non probability, dengan teknik purposive sampling. Dan teknik analisa data yang dilakukan adalah analisa statistik deskriptif, analisa uji asumsi klasik dan analisa regresi berganda dengan &nbsp;menggunakan program SPSS versi 26 sebagai alat pengolahan data. Hasil penelitian menunjukan bahwa cash ratio secara parsial berpengaruh, sedangkan public support tidak berpengaruh terhadap operating reserve ratio sebagai analisa kinerja keuangan organisasi nirlaba, sedangkan secara simultan baik cash ratio dan public support tidak berpengaruh terhadap operating reserve rasio sebagai analisa kinerja keuangan organiasai nirlaba Gereja Masehi Advent Hari Ketujuh di Indonesia pada periode 2011 - 2020.</p> <p>&nbsp;</p> <p><strong>Kata kunci</strong>: Pengelolaan Kas, Rasio Kas, Penggunaan Teknologi Informasi, Rasio Dukungan Publik, Kinerja Keuangan, Rasio Cadangan Operasi</p> 2024-04-29T14:15:19+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9762 Analisis Efisiensi Kinerja Keuangan Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (BEI) : Studi Kasus Dari Laporan Keuangan 2024-04-30T15:21:32+00:00 Yulia Komala yulia@stieb-perdanamandiri.ac.id Atyanto Mahatmyomo atyanto.mahatmyo@akuntansi.pnj.ac.id Agus Supriyadi agus.supriyadi@akuntansi.pnj.ac.id Ratih Andriani ratih.andriani@stieb-perdanamandiri.ac.id <p>Studi ini menganalisis kinerja lima perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) berdasarkan data dari laporan keuangannya. Kelima perusahaan yang dipilih adalah PT Astra Agro Lestari Tbk, PT Acset Indonusa Tbk, PT Adaro Minerals Indonesia Tbk, dan PT Adaro Energy Indonesia Tbk. Analisis dilakukan terutama terhadap biaya overhead dan pendapatan bunga bersih, serta rasio biaya terhadap pendapatan. Hasil analisis menunjukkan variasi yang signifikan dalam kinerja keuangan dan strategi operasional antara perusahaan-perusahaan tersebut. Beberapa perusahaan mengalami peningkatan pendapatan bunga bersih sementara yang lain mengalami penurunan biaya overhead. Rasio biaya terhadap pendapatan juga bervariasi dari satu perusahaan ke perusahaan lainnya. Penemuan ini memberikan gambaran yang komprehensif tentang kondisi sektor industri di Indonesia, menunjukkan bahwa perusahaan-perusahaan tersebut memiliki pendekatan yang berbeda dalam mengelola biaya operasional dan meningkatkan pendapatan. Studi ini memberikan wawasan berharga bagi para pemangku kepentingan untuk memahami tren dan dinamika di pasar yang beragam ini, serta memberikan landasan untuk pengambilan keputusan yang lebih baik dalam mengelola bisnis.</p> 2024-04-30T15:19:21+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/8882 Pengaruh Kapasitas Dividen, Pembayaran Dividen, Free Cash Flow Savings, Tingkat Hutang, Dewan Direksi Terhadap Kinerja Keuangan 2024-04-30T15:32:46+00:00 Nanda Vito nandavito8524@gmail.com Mahroji Mahroji 3@gmail.com <p>Rasio Return on Equity (ROE) merupakan salah satu indikator kesehatan keuangan suatu perusahaan. Pengembalian investasi (ROI) suatu perusahaan adalah ukuran profitabilitasnya. Yang memotivasi penelitian ini adalah kebutuhan untuk memahami bagaimana faktor-faktor seperti tabungan arus kas bebas, kapasitas dividen, dewan direksi, tingkat utang, dan kinerja keuangan berinteraksi satu sama lain. Penelitian ini akan menggunakan sampel data pada perusahaan manufaktur makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018 hingga 2021. Persyaratan data dipenuhi oleh 23 perusahaan jika menggunakan teknik seleksi bertujuan. Sampel penelitian ini terdiri dari perusahaan produsen makanan dan minuman yang terdaftar di BEI di Indonesia antara tahun 2018 dan 2021. Terdapat sembilan kelompok yang memenuhi persyaratan data dengan menggunakan teknik seleksi terarah. Perusahaan di bisnis makanan dan minuman menyediakan 36 set data laporan keuangan untuk penelitian ini. Pengujian asumsi digunakan dalam penelitian ini. Penelitian ini dievaluasi melalui penggunaan analisis regresi berganda dan model persamaan regresi berganda. Temuan menunjukkan bahwa tingkat utang tidak berpengaruh terhadap pembayaran dividen atau kinerja keuangan, namun dewan direksi memiliki pengaruh yang sangat negatif terhadap tabungan arus kas bebas dan kinerja keuangan.</p> <p>&nbsp;</p> <p><strong>Kata Kunci:</strong> Kinerja Keuangan, Kapasitas Dividen, Arus Kas Bebas, Penghematan Arus Kas Bebas, Dewan Direksi, Tingkat Hutang</p> 2024-04-30T15:32:45+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9346 Literasi Keuangan Syariah Dan Religiusitas Terhadap Perilaku Konsumtif Mahasiswa Generasi Z Dengan Variabel Mediasi Penggunaan Paylater 2024-05-01T14:16:00+00:00 Clarisa Khotimatul Fitriyah khotimatulclarisa@gmail.com Rizky Nur Ayuningtyas Putri 3@gmail.com <p style="font-weight: 400;"><em>This study aims to explore the influence of Sharia financial literacy and religiosity level on consumptive behavior, with the use of paylater as a mediating variable, among undergraduate students at UIN Raden Mas Said Surakarta. The purpose sampling method was employed in sample selection, with the Slovin model used to determine the sample size, which consisted of 100 students. Data analysis utilized Partial Least Squares (PLS) with the assistance of SmartPLS 3. The results indicate that Sharia financial literacy significantly affects consumptive behavior and the use of paylater. However, religiosity level does not significantly affect consumptive behavior and the use of paylater. On the other hand, the use of paylater significantly influences students' consumptive behavior. These findings highlight the importance of Sharia financial literacy in managing financial behavior, while religiosity level does not fully determine this aspect. Furthermore, the use of paylater can exacerbate consumptive behavior, indicating the need for better understanding of the financial implications of this payment option.</em></p> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong><em>Keywords: </em></strong><em>Islamic Financial Literacy, Religiosity, Consumptive Behavior, Paylater Usage</em><em>.</em></p> 2024-05-01T14:14:12+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9691 Pengaruh Likuiditas, Profitabilitas, Solvabilitas Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern Pada Perusahaan Sektor Konsumsi Yang Terdaftar Di Bursa Efek Indonesia 2024-05-01T14:58:10+00:00 Shelline Angela shellineangela88@gmail.com Dianty Putri Purba 2@gmail.com Violyne Violyne 3@gmail.com Dina Rosmaneliana 3@gmail.com <p style="font-weight: 400;"><em>The purpose was to analyze the impact of liquidity, profitability, solvency and Company Size towards the Audit opinion of Going Concern. Research methods using quantitative. The population is an enterprise of enterprises of the consumption sector, and sampling is determined by the method of purposive sampling. Data analysis using multiple linear regression analysis. The results of partial hypothesis testing that liquidity, profitability and no impact on the Audit opinion Going Concern, but only size company has an effect on the Audit opinion Going Concern and while simultaneously that liquidity, profitability, solvency and size company simultaneously not impact Audit opinion Going Concern.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong> <em>Liquidity, Profitability, Solvency, Size Company, Audit Opinion Going Concern</em></p> 2024-05-01T14:54:45+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/8509 Pengaruh Kinerja Keuangan, Tingkat Inflasi Dan Pertumbuhan PDB Terhadap Harga Saham Perusahaan Property Dan Real Estate Di Bursa Efek Indonesia (BEI) Periode 2013-2019 2024-05-01T15:07:15+00:00 Siti Nurlaila sitinurlaila74@gmail.com Mahjus Ekanandra 2@gmail.com Etty Puji Lestari 3@gmail.com <p>Laju pertumbuhan Indeks Harga Saham Gabungan (IHSG) di era teknologi mengalami pertumbuhan yang cepat, menunjukkan saham sebagai salah satu pilihan tempat yang tepat untuk berinvestasi. Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan yang diukur dengan Earning Per Share, Price Earning Ratio, dan Return On Equity serta tingkat inflasi dan pertumbuhan GDP terhadap harga saham. Jenis penelitian ini bersifat kuantitatif. Jenis data yang digunakan adalah data sekunder. Populasi dalam penelitian ini adalah perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2013-2019. Teknik pengambilan sampel yang digunakan dalam penelitian ini menggunakan metode purposive sampling yang terdaftar. Terdapat 18 perusahaan dengan 126 observasi sebagai sampel. Berdasarkan nilai probabilitas menunjukkan bahwa PER, ROE, dan pertumbuhan GDP memiliki hubungan positif dan pengaruh yang signifikan terhadap harga saham. Di sisi lain, EPS dan inflasi memiliki pengaruh yang tidak signifikan terhadap harga saham. Hal ini menunjukkan bahwa fluktuasi inflasi dan analisis fundamental tidak lagi menjadi pertimbangan bagi investor dalam mengambil keputusan investasi.</p> <p><strong>Kata kunci</strong> : Earning Per Share, Price Earning Ratio, Return On Equity, tingkat inflasi, pertumbuhan PDB, harga saham</p> 2024-05-01T15:05:38+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4341 Analisis Faktor Preferensi Milenial Bekerja Terhadap Pemilihan Hotel 2024-05-02T03:38:39+00:00 Lulu Lucyani lucyanilulu@gmail.com <p><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> 2024-05-02T03:35:00+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/8971 Pengaruh Total Aset Dan Dana Pihak Ketiga (DPK) Terhadap Pembiayaan Bank Bukopin Syariah Periode Tahun 2018-2022 2024-05-02T04:45:36+00:00 Panji Rahmansyah 206120600008@umsida.ac.id M. Ruslianor Malika 3@gmail.com <p style="font-weight: 400;"><em>A bank's funding, DPK, and total assets can all be used to gauge its success. The bank's total assets and DPK have an impact on how much funding it offers to the general population. The aim of this study is to apply quantitative descriptive approaches to uncover cause-and-effect correlations in the relationship between Total Assets, Third Party Funds, and Financing at Bank Bukopin Syariah from 2018 to 2022. The data utilised comes from the audited financial reports for the years 2018 through 2022 of Bank Bukopin Syariah, which can be accessed on the bank's official website. Multiple linear regression and conventional assumptions were used in the study to evaluate the hypotheses. Financing (Y), Third Party Funds (X2), and Total Assets (X1) were the variables in the analysis. The statistical t test analysis utilising SPSS output at a significance threshold of 0.05 finds a significant result of 0.002 &lt;0.05, suggesting that Total Assets has a partial effect on Financing. Conversely, Third Party Funds do not appear to have any effect on funding, as shown by their larger-than-0.05 significant value of 0.134. The F test analysis's findings show a significant value of 0.006 &lt; 0.05, which suggests that financing from total assets and third party funds is significantly influenced.</em></p> <p style="font-weight: 400;"><strong><em>Keywords: </em></strong><em>Total Assets, Third Party Funds (TPF), Financing</em><em>.</em></p> 2024-05-02T04:45:36+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/8501 Pengaruh Pelatihan Dan Pengembangan Sdm Terhadap Produktivitas Kerja Karyawan Di PT Advanced Analytics Asia Laboratories 2024-05-02T06:46:03+00:00 Rita Satria dosen01679@unpam.ac.id Hanifah Putri Nurawaliya 2@gmail.com <p>Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pelatihan dan pengembangan SDM terhadap produktivitas kerja karyawan PT Advanced Analytics Asia Laboratories. Populasi dalam penelitian ini adalah seluruh karyawan PT Advanced Analytics Asia Laboratories, dengan menggunakan teknik cluster sampling dan didapat sampel sebanyak 41 orang. Metode analisa data yang digunakan adalah Uji Validitas, Uji Reliabilitas, Uji Asumsi Klasik, Uji Regresi Linear Sederhana, Uji Regresi Linear Berganda, Uji Koefisien Korelasi, Uji Koefisien Determinasi, Uji Signifikansi dan Hipotesis.&nbsp; Pelatihan yang diadakan pada PT Advanced Analytics Asia Laboratories dipersepsikan sangat baik, dibuktikan dengan rata-rata skor sebesar 4,31 masuk pada skala interval 4,20 – 5,00 dengan interpretasi sangat baik. Pengembangan SDM yang diadakan oleh Manajemen PT Advanced Analytics Asia Laboratories dipersepsikan baik, dibuktikan dengan rata-rata skor 3,63 masuk pada skala interval 3,40 – 4,19 dengan interpretasi baik. Produktivitas kerja yang dihasilkan oleh karyawan PT Advanced Analytics Asia Laboratories dipersepsikan sangat tinggi, dibuktikan dengan rata-rata skor 4,35 masuk pada skala interval 4,20 – 5,00 dengan interpretasi sangat tinggi. Ada pengaruh positif cukup kuat dan signifikan antara pelatihan dan pengembangan SDM terhadap produktivitas kerja karyawan PT Advanced Analytics Asia Laboratories Hal ini dibuktikan oleh nilai Koefisien Regresi Linear Berganda Y= 8,908 + 0,425 X1 – 0, 310 X2. Nilai Koefisien Korelasi (X1) r = 0,640 dan Koefisien Korelasi (X2) r = 0,376. Nilai Koefisien Determinasi KD = 41,2% Nilai thitung variabel pelatihan (X1) &gt; nilai ttabel (2,650 &gt; 2,024). %. Nilai thitung variabel pengembangan SDM (X2) &gt; nilai ttabel (-0,416&lt;2,024) dan Nilai Fhitung &gt; Nilai Ftabel (13,332 &gt; 3,24).</p> <p><strong>Kata kunci :</strong> Pelatihan, Pengembangan SDM, dan Produktivitas Kerja Karyawan</p> 2024-05-02T06:44:16+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9934 Pengaruh Lingkungan Kerja, Motivasi Kerja Dan Disiplin Kerja Terhadap Kinerja Karyawan PT. Perintis Perkasa Medan 2024-05-02T13:51:13+00:00 Wandy Halim wandy.halim73@gmail.com Michael Riady 2@gmail.com Yovie Ernanda 3@gmail.com <p style="font-weight: 400;"><em>This study aims to test and analyze the effect of work environment, work motivation and work discipline on employee performance of PT Perintis Perkasa Medan. The research method used in this study uses quantitative research methods with descriptive quantitative research types that are explanatory research. The population of this study were employees at PT Perintis Perkasa Medan totaling 73 people, the sample of this study were 73 respondents. The data analysis method used is multiple linear regression. The results of the f test research where f count 170.569&gt; f table 2.74 with a significant level &lt;0.05 shows simultaneously Work Environment, Work Motivation and Work Discipline simultaneously have a significant influence on the Performance of Employees of PT. Perintis Perkasa Medan. The results of the t test research where the work environment has a positive and significant influence on the performance of employees of PT Perintis Perkasa Medan, work motivation has a positive and significant influence on the performance of employees of PT Perintis Perkasa Medan and work discipline has a positive and significant influence on the performance of employees of PT Perintis Perkasa Medan. The results of the coefficient of determination analysis obtained Adjusted R2 value of 0.876, meaning that the variation of Work Environment, Work Motivation and Work Discipline variables is 87.6%, while the remaining 12.4% is explained by other variables.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> Work Environment, Work Motivation, Work Discipline, Employee Performance</em></p> 2024-05-02T13:50:43+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/8897 Pengaruh ROA, ROE, DER Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018 - 2022 2024-05-27T04:01:26+00:00 Belinda Fernanda belindafernanda31@gmail.com Herlin Munthe 2@gmail.com Rido Bancin 3@gmail.com Ivana Rebecca Aprilia S Depari 3@gmail.com Kiki Hardiansyah Siregar 4@gmail.com <p style="font-weight: 400;"><em>The purpose of this study was to examine the effect of ROA, ROE, DER and Company Size on Company Value in Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2018 - 2022. The data used is secondary data sourced from financial reports published by the capital market on the Indonesia Stock Exchange. The research method used in this research is purposive sampling method. There are 100 data samples used as research objects in this study. The results showed that ROA and DER have an effect on Firm Value while ROE and Firm Size have no effect on Firm Value.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> ROA, ROE, DER, Company Size, Company Value</em></p> 2024-05-03T12:41:57+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9382 Efektivitas Model Penerimaan Teknologi, Inovasi Pribadi Dan Kontrol Perilaku Terhadap Minat Beli Online Shopee 2024-05-04T07:45:12+00:00 Sinta Nur Sa'idah sintaaanursa@gmail.com Alshaf Pebrianggara alshafpebrianggara@umsida.ac.id Muhammad Yani muhammad_yani@umsida.ac.id <p style="font-weight: 400;"><em>This research examines the influence of the Technology Acceptance Model, Personal Innovation, and Behavioral Control on Shopee Online Buying Interest. Using a quantitative study approach and SmartPLS software, data was obtained from 96 Shopee platform users through a questionnaire. This data shows that each component of the Technology Acceptance Model, namely Personal Innovation and Behavioral Control, has a positive relationship with Online Buying Interest. The findings of this research emphasize the relevance of the technology acceptance model on the Shopee platform, consumer personal innovation, and the implementation of effective behavioral control to increase consumer buying interest on the Shopee site. The findings of this study help researchers develop techniques to increase client engagement and satisfaction when shopping for products or services online.</em></p> <p><strong><em>Keywords : </em></strong><em style="font-weight: 400;">Technology Acceptance Model, Personal Innovation, Behavioral Control, Online Buying Interest</em></p> 2024-05-04T07:45:12+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9801 Faktor-Faktor Yang Memengaruhi Kinerja Keuangan Pasca Pandemi Covid-19 : Studi Empiris Pada Perusahaan Kesehatan Di Indonesia Dan Malaysia 2024-05-05T00:30:54+00:00 Roza Novita Purnamasari b200200476@student.ums.ac.id Mahameru Rosy Rochmatullah mrn122@ums.ac.id <p style="font-weight: 400;"><em>This study aims to compare the factors influencing financial performance between healthcare companies in Indonesia and Malaysia post-COVID-19. This quantitative research utilized samples from the annual reports of healthcare companies in Indonesia listed on the Indonesia Stock Exchange (IDX) and the annual reports of healthcare companies in Malaysia published on their official websites for three consecutive years (2020-2022). Out of a population of 44 healthcare companies in Indonesia and Malaysia, 28 companies met the criteria as samples, comprising 15 healthcare companies in Indonesia and 13 in Malaysia. Purposive sampling method was employed. Regression panel data analysis using Eviews 12 revealed that leverage, approximated by Debt to Asset Ratio (DAR), and intellectual capital, measured by Value Added Capital Employed (VACA), significantly influenced the financial performance of healthcare companies in Indonesia. However, Debt to Equity Ratio (DER), Structural Capital Value Added (STVA), and Total Asset Turnover (TATO) showed no significant impact on financial performance. Conversely, in Malaysian healthcare companies, intellectual capital (VACA) and TATO were identified as influential factors on financial performance, while leverage (DAR and DER) and intellectual capital (STVA) did not significantly affect financial performance</em><em>.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> Financial Perfomance, Debt to Asset Ratio, Debt to Equity Ratio, Value Added Capital Employed, Total Asset Turnover</em></p> 2024-05-05T00:30:54+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9898 Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Modal Dan Pertumbuhan Penjulan Terhadap Tax Avoidance 2024-05-05T00:38:13+00:00 Eka Afrilian Hady Saputra b200200474@student.ums.ac.id Mujiyati Mujiyati mujiyati@ums.ac.id <p style="font-weight: 400;"><em>The aim of this research is to examine the influence of profitability, leverage, firm size, capital intensity, and sales growth on tax avoidance. The data utilized in this study are secondary data in the form of financial reports or annual reports of manufacturing companies in the food and beverage industry subsector listed on the Indonesia Stock Exchange during the period 2020-2022. The population used in the study comprises all companies listed on the Indonesia Stock Exchange (IDX) with financial reports. The data collection method employed in this research is documentation method. By conducting panel data regression testing using SPSS 25, the results indicate that profitability and capital intensity ratio significantly affect tax avoidance. Meanwhile, leverage, firm size, and sales growth do not have an effect on tax avoidance.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> Capital Intensity, Company Size, Leverage, Profitability, Sales Growth</em></p> 2024-05-05T00:36:57+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9904 Pengaruh Penerapan E-Registration, E-Filing, Dan E- Billing Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Yang Menjalankan Usaha Mikro Kecil Dan Menengah (UMKM) Pada KPP Pratama Sukoharjo 2024-05-05T00:48:46+00:00 Giovani Giovani b200200319@student.ums.ac.id Kurnia Rina Ariani kra123@ums.ac.id <p style="font-weight: 400;"><em>The purpose of this study is to analyze the influence of implementing e-registration, e-filing, and e-billing systems on the compliance of individual taxpayers engaged in Micro, Small, and Medium Enterprises (MSMEs). The population used in this research consists of individual taxpayers operating MSMEs and implementing electronic tax systems (e-registration, e-filing, and e-billing) registered at the Pratama Tax Office Sukoharjo. The sample in this study comprises owners, managers, or senior employees (individual taxpayers). Data processing in this research utilizes the Statistical Package for the Social Sciences (SPSS) version 26 software, indicating that the implementation of the e-registration system significantly increases tax compliance among MSME taxpayers in the Pratama Tax Office Sukoharjo, with a significance value of 0.030. However, the use of e-filing and e-billing does not significantly impact the level of tax compliance among MSME taxpayers in the region, with respective significance values of 0.997 and 0.084.</em></p> 2024-05-05T00:45:13+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9962 Determinan Etika Atas Penggelapan Pajak (Tax Evasion) : Persepsi Mahasiswa Akuntansi 2024-05-05T01:02:32+00:00 Sabila Nurul Faidah b200200271@student.ums.ac.id Mujiyati Mujiyati 3@gmail.com <p style="font-weight: 400;"><em>The aim of this research is to identify the determinants of ethics in tax evasion. The population studied comprises students of Muhammadiyah University of Surakarta. The sample was determined using purposive sampling technique, which involves selecting samples based on specific criteria. Data processing was conducted using Statistical Package For The Social Sciences (SPSS) version 21 software. The analysis reveals that the variables of fairness and tax system significantly influence ethics in tax evasion, as evidenced by the significance of the fairness variable being lower than 0.05 and the positive influence indicated by the significance of the tax system variable. However, variables such as discrimination, quality of tax service, likelihood of detection of fraud, and love of money do not significantly affect ethics in tax evasion, as their significance values exceed 0.05.</em></p> <p style="font-weight: 400;">&nbsp;</p> 2024-05-05T01:01:00+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9961 Pengaruh Return On Assets, Return On Equity, Earning Per Share, Dan Debt To Equity Ratio Terhadap Harga Saham 2024-05-05T01:24:53+00:00 Ikhda Choeru Tunisa b200200270@student.ums.ac.id Agus Endro Suwarno 2@gmail.com <p><em>The purpose of this study is to determine the influence of Return On Assets, Return On Equity, Earning Per Share, and Debt To Equity Ratio on stock prices in companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The sampling method employed in this research is purposive sampling technique, resulting in a sample size of 111 companies over 3 years. Secondary data was utilized and processed using SPSS. The findings of the research indicate that Return On Assets has no significant effect on stock prices, Return On Equity has no significant effect on stock prices, Earning Per Share has a significant effect on stock prices, and Debt To Equity Ratio has no significant effect on stock prices.</em></p> 2024-05-05T01:22:40+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9282 Strategi Komunikasi Content Creator Rachel Putri Aurelya Siloam Melalui Akun Instagram @rachelsiloam Dalam Penyebaran Karya Difabel 2024-05-05T01:33:35+00:00 Laili Fithriyah velysyukron@student.esaunggul.ac.id Erman Anom 3@gmail.com <p>Dalam ranah media sosial, strategi komunikasi yang efektif sangat penting bagi para content creator untuk berhasil menghubungkan diri dengan audiens mereka. Tujuan dari penelitian ini adalah menganalisis strategi komunikasi yang digunakan oleh konten kreator Rachel Putri Aurelya Siloam melalui akun Instagram @rachelsiloam dalam menyebarkan karya digitalnya, terutama terkait dengan isu-isu parenting anak berkebutuhan khusus. Metode penelitian yang digunakan meliputi wawancara langsung dengan Rachel dan audiensnya, observasi lapangan, serta analisis konten digital. Hasil penelitian menunjukkan bahwa Rachel Putri Aurelya Siloam berhasil mengimplementasikan karya digitalnya dengan baik melalui akun @rachelsiloam, yakni program "Observasi" yang memberikan dampak positif terutama bagi orang tua dengan anak berkebutuhan khusus. Rachel memilih topik-topik yang relevan dengan audiensnya dan memanfaatkan fitur Live Instagram untuk berinteraksi dengan mereka. Rachel juga berhasil menggunakan strategi komunikasi yang tepat dengan cara mengenal khayalak/audiensnya, menyusun pesan yang relevan dan sesuai dengan kebutuhan audiens, serta menggunakan metode komunikasi yang efektif melalui fitur Live Instagram. Penelitian ini diharapkan mampu menginspirasi dan memotivasi banyak orang dalam keterkaitan dengan isu difabilitas. Penelitian ini juga menunjukkan bahwa konten kreator difabel dapat menggunakan platform media sosial untuk menyebarkan informasi, memberikan dukungan, dan membangun kesadaran tentang isu-isu tertentu seperti difabilitas dan inklusivitas.</p> <p>&nbsp;</p> 2024-05-05T01:31:30+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9966 Kontribusi PKB Dan BBNKB Bagi Pajak Daerah Provinsi Jawa Barat 2024-05-05T02:16:23+00:00 Michellevanessa Pandingan 2032069@unai.edu Joan Yuliana Hutapea 3@gmail.com <p style="font-weight: 400;"><em>Local</em><em> Tax</em><em>es</em> <em>are</em><em> one of the local government revenues that is beneficial for financing and developing a region. Each region has revenues that sometimes result in inequality in the development of an area, due to differences in the potential of each region. Local tax revenue is one of the largest contributors to Local </em><em>Own-Source</em><em> Revenue (PAD). This study aims to retest the contribution of Motor Vehicle Tax (PKB) and </em><em>Tax of Transfer Vehicle Ownership</em><em> (BBNKB) to </em><em>local</em> <em>t</em><em>ax</em><em>es</em><em> revenue in West Java Province in 2015-2022. This study used quantitative methods with a causal associative analysis process. Statistical data processing uses descriptive analysis, correlation and determination efficiency, regression and significance tests from data on the realization of PKB, BBNKB and </em><em>local</em> <em>tax</em><em>es</em><em> revenues. The results of observations based on statistical analysis show that local taxes are influenced by PKB (sig. 0.00 &lt; 0.05) but not by BBNKB (sig. 0.06 &gt; 0.05). Simultaneously, local taxes are affected by PKB and BBNKB (sig. 0.00 &lt; 0.05).</em></p> 2024-05-05T02:15:45+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9693 Pengaruh Sistem Informasi Akuntansi Dan Pengendalian Internal Terhadap Kinerja Karyawan Pada GMAHK Uni Indonesia Kawasan Barat 2024-05-06T10:04:56+00:00 Yolin Tri Wedari yolinmangil37@gmail.com Paul Eduard Sudjiman 2@gmail.com Marlinda Siahaan 3@gmail.com <p>Penelitian ini bertujuan untuk menguji pengaruh sistem informasi akuntansi dan pengendalian internal terhadap kinerja karyawan pada GMAHK Uni Indonesia Kawasan Barat. Data dikumpulkan melalui survei yang diselesaikan oleh peserta yang bekerja di GMAHK Uni Indonesia Kawasan Barat pada bulan Maret 2024. 50 kuesioner dikembalikan dengan lengkap dan mudah dikelola. Analisisnya menggunakan metode kuadrat terkecil biasa dengan <em>convenience sampling</em> sebagai bagian dari prosedur pengambilan sampel. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi tidak memiliki pengaruh terhadap kinerja karyawan di GMAHK Uni Indonesia Kawasan Barat, sedangkan pengendalian internal memiliki pengaruh positif dan signifikan terhadap kinerja karyawan di GMAHK Uni Indonesia Kawasan Barat. Temuan penelitian menunjukkan bahwa meningkatkan pemanfaatan teknologi informasi dalam akuntansi sangat penting untuk meningkatkan kinerja karyawan dan meningkatkan efisiensi GMAHK Uni Indonesia Kawasan Barat.</p> <p>&nbsp;</p> 2024-05-06T10:02:52+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9258 Analisis Perbandingan Pengaruh Suku Bunga BI, Money Supply, Inflasi, Dan Kurs Dolar Terhadap Indeks Saham: Studi Kasus LQ45 Dan Jakarta Islamic Index Di Bursa Efek Indonesia 2024-05-06T10:48:43+00:00 Albert Albert alberttok24@gmail.com Victor Soeindra 2@gmail.com Yanuar Dananjaya 3@gmail.com <p>Penelitian ini menganalisis pengaruh suku bunga BI, money supply, inflasi, dan kurs dolar terhadap performa dua indeks saham utama di Bursa Efek Indonesia, yaitu LQ45 dan Jakarta Islamic Index, selama periode Januari 2013 hingga Desember 2022. Dengan menggunakan metode analisis regresi, temuan penelitian mengungkapkan bahwa suku bunga BI memiliki pengaruh positif terhadap kedua indeks saham, sementara money supply, inflasi, dan kurs dolar menunjukkan pengaruh negatif terhadap kedua indeks saham. Koefisien determinasi sebesar 6,3% untuk LQ45 dan 11,3% untuk Jakarta Islamic Index menandakan bahwa sebagian variabilitas dalam kinerja kedua indeks dapat dijelaskan oleh kombinasi faktor-faktor yang diteliti. Dengan 100 sampel yang diperoleh melalui teknik purpose sampling, penelitian ini memberikan wawasan yang berharga bagi pemangku kepentingan pasar keuangan, investor, dan pengambil kebijakan. Hasil ini memberikan dasar untuk merancang strategi investasi dan manajemen risiko yang lebih efektif dalam menghadapi dinamika pasar modal Indonesia selama periode penelitian. Penelitian ini berpotensi menjadi landasan untuk penelitian lebih lanjut dan memberikan kontribusi penting dalam memahami hubungan kompleks antara faktor ekonomi makro dan pergerakan indeks saham.</p> <p>&nbsp;</p> <p><strong>K</strong><strong>ata Kunci</strong><strong>: </strong>Suku Bunga BI, Money Supply, Inflasi, Kurs Dolar, Indeks Saham, LQ45, Jakarta Islamic Index, Bursa Efek Indonesia</p> 2024-05-06T10:47:04+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9989 The Millennial Money Mindset: Redefining Financial Competency 2024-05-07T06:57:45+00:00 Abdul Rasyid abdul.rasyid@ung.ac.id Andre Prasetya Willim 3@gmail.com Siti Khaeryyah 3@gmail.com <p style="font-weight: 400;"><em>This study explores the relationships among Millennial Money Mindset, Economic Environment, Financial Literacy, and Financial Competency at Bank BRI's Pontianak branch. Using a quantitative research design, a sample of 70 customers was randomly selected, and data were analyzed using Smart PLS. The results demonstrate significant direct effects, with Millennial Money Mindset and Economic Environment both positively influencing Financial Literacy and Financial Competency. Additionally, the indirect effects show that Financial Literacy mediates the relationship between Millennial Money Mindset and Financial Competency, as well as between Economic Environment and Financial Competency, indicating that financial literacy plays a crucial role in enhancing financial competency. The findings suggest that fostering a positive millennial mindset and creating a conducive economic environment can improve financial literacy, leading to greater financial competency among customers. For Bank BRI, these results highlight the importance of developing financial education programs, offering tailored digital banking solutions, and engaging with the community to support financial literacy. By adopting these strategies, the bank can better serve its millennial clientele, ultimately contributing to increased customer satisfaction and sustainable business growth.</em></p> 2024-05-06T11:11:07+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10000 Pengaruh Persepsi Harga, Citra Merek Dan Electronic Word Of Mouth (E- WOM) Terhadap Minat Beli Aplikasi musik Spotify Premium 2024-05-07T06:58:08+00:00 Laili Maghfiroh lailimgo@gmail.com Siti Aminah 2@gmail.com <p style="font-weight: 400;"><em>The presence of music applications is an influence on people's lifestyles, especially the Millennial generation. The lifestyle of people who are influenced by the existence of the internetand current trends and the continued development of devices that increasingly provide convenience in supporting online activities, causing a shift in music listening habits from CD / radio to online music streaming, this shift causes a new trend, namely free topaid listening behavior. This study aims to determine the effect of price perception, Brand Image and E-WOM on Buying Interest in Spotify Premium Music Application Services. This research is included in the type ofquantitative research with the method of collecting data in the form of questionnaires. The sample in this study amounted to 80 respondents The sampling technique used was non-probability sampling with the purposive sampling method. Data are obtained by distributing questionnaires. The data analysis method uses Partial Least Square (PLS) analysis with the help of the Smart PLS</em></p> <p style="font-weight: 400;"><em>3.0 program, From the results of the study shows that Price Perception, Brand Image and E-WOM have a positive and significant effect on the Buying Interest of Spotify Premium Music Application Services. This is inline with the hypothesis, itcan be said to be significant (positive).</em></p> 2024-05-07T06:55:47+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9758 Pengaruh Kualitas Pelayanan Dan Fasilitas Terhadap Loyalitas Pelanggan Melalui Kepuasan Pelanggan (Studi Pada Pelanggan PT KAI DAOP 8 Surabaya) 2024-05-08T05:51:47+00:00 Ryan Fiqih TriHidayat ryanfiqih64@gmail.com Lia Nirawati lianirawatibisnisupn@gmail.com <p style="font-weight: 400;"><em>It is known that today's transportation is very diverse. There are a lot of options that customers can choose according to their preferences and budget. PT KAI DAOP 8 Surabaya was chosen as the research object because it is a large transportation company that has been established for a long time in the Surabaya City area. The purpose of this research is to determine the effect of service quality (X1) and facilities (X2) on customer loyalty (Y) through customer satisfaction (Z). The data collected is in numerical form and analyzed using SPSS, so the method used is quantitative. Data collection was carried out by distributing questionnaires and documentation. The population of this study are people who have used the services of PT KAI DAOP 8 Surabaya. The research sample was 100 respondents. The research results show that service quality and facilities have a significant effect on customer loyalty. The quality of service and facilities significantly influences customer satisfaction. Customer satisfaction significantly influences customer loyalty. The quality of services and facilities affects customer loyalty indirectly and significantly through customer satisfaction.</em></p> 2024-05-08T05:50:04+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9936 Pengaruh Net Profit Margin (NPM), Return On Asset (ROA) Dan Current Ratio (CR) Terhadap Dividen Payout Ratio (DPR) Industri Manufaktur Sub Sektor Plastik Dan Kemasan Di Bursa Efek Indonesia (BEI) Tahun 2017-2020 2024-05-09T14:18:22+00:00 Monika Vio Lista Siburian monikasiburian545@gmail.com Destiana Fitriyani Sembiring 3@gmail.com Putri Yohana Natasya Tambunan 2@gmail.com Sri Masita Bangun 4@gmail.com Helman Helman 2@gmail.com Lailan Safina Hasibuan 5@gmail.com <h1>Tujuan dari diadakannya penelitian ini adalah untuk melihat Pengaruh Net Profit Margin (NPM), Return On Asset (ROA) dan Current Ratio (CR). Terhadap Dividen Payout Ratio (DPR) Industri Manufaktur Sektor Plastik dan Kemasaan di Bursa Efek Indonesia (BEI) Tahun 2017-2020. Jenis penelitian yang digunakan untuk penelitian ini adalah penelitian kuantitatif, sumber data dalam penelitian ini adalah penelitian sekunder. Populasi penelitian ini diperoleh 14 perusahaan yang masuk dalam kriteria terdaftar, 3 perusahaan yang tidak mempublikasikan secara rutin selama periode penelitian, 5 perusahaan yang tidak memperoleh laba bersih selama periode penelitian, dan perusahaan terdaftar dikurangi dengan perusahaan tidak terdaftar, dan dikurangi dengan perusahaan yang tidak memperoleh laba bersih hasilnya adalah 6 dan dikalikan 4 tahun menjadi 24. Teknik pengumpulan data yang digunakan dalam penelitian ini menggunakan teknik dokumentasi mengumpulkan data sekunder dari laporan keuangan tahunan subsektor plastik dan kemasan tahun 2017-2020 berdasarkan hasil penelitian ini secara parsial dan simultan bahwa variable x Net Profit Margin (NPM), Return On Asset (ROA), dan Current Ratio (CR) pengaruh signifikan pada variabel y Divident Payout Ratio (DPR). Hasil koefisien determinasi menunjukkan variabel- variabel independen (X) mempengaruhi variabel devenden (Y) dalam penelitian ini sebesar 47 % sedangkan 53% lainnya terpengaruh oleh variabel atau factor lain diluar penelitian.</h1> 2024-05-09T14:13:19+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9231 Analisis Pengaruh Rasio Keuangan Terhadap Nilai Perusahaan Pada Sektor Perusahaan Consumer Cyclicals Dan Consumer Non- Cyclicals Yang Terdaftar Di Bursa Efek Indonesia 2024-05-09T14:49:12+00:00 Edric Gordon edricgordon2@gmail.com Victor Soeindra 2@gmail.com Yanuar Dananjaya 3@gmail.com <p>perusahaan di sektor Consumer Cyclicals dan Consumer Non- Cyclicals yang terdaftar di Bursa Efek Indonesia. Metodologi yang digunakan meliputi analisis regresi linear berganda untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa beberapa rasio keuangan memiliki pengaruh signifikan terhadap nilai perusahaan. Pada sektor Consumer Cyclicals, likuiditas, efisiensi, dan market prospect tidak berpengaruh terhadap nilai perusahaan, sedangkan leverage dan profitabilitas berpengaruh positif terhadap nilai perusahaan. Pada sektor Consumer Non-Cyclicals, likuiditas dan efisiensi berpengaruh negatif terhadap nilai perusahaan, sedangkan leverage tidak berpengaruh terhadap nilai perusahaan, serta profitabilitas dan <em>market prospect </em>berpengaruh positif terhadap nilai perusahaan.Penelitian ini juga memberikan wawasan baru terhadap pemangku kepentingan dalam membuat keputusan investasi dan strategi perusahaan. Kesimpulan penelitian menegaskan pentingnya manajemen rasio keuangan dalam meningkatkan nilai perusahaan, memberikan kontribusi terhadap literatur keuangan serta praktik bisnis di Indonesia.</p> <p>&nbsp;</p> <p><strong>K</strong><strong>ata Kunci</strong><strong>: </strong>Rasio Keuangan, Nilai Perusahaan, <em>Consumer Cyclicals</em>, <em>Consumer Non-Cyclicals</em>, Bursa Efek Indonesia, Rasio Likuiditas, Rasio <em>Leverage</em>, Rasio Efisiensi, Rasio Profitabilitas, Rasio Prospek Pasar, Analisis Regresi, Perbedaan Sektoral, <em>Current Ratio</em>, <em>Debt to Equity Ratio</em>, <em>Total Asset Turnover Rasio</em>, <em>Return on Equity</em>, <em>Price to Book Value Ratio</em></p> 2024-05-09T14:47:12+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10037 Pengaruh Magang Wirausaha Merdeka, Motivasi, Penggunaan Media Sosial Dan Self-Efficacy Dalam Meningkatkan Minat Berwirausaha Mahasiswa 2024-05-11T05:24:01+00:00 Aenuriya Syifana b200200472@student.ums.ac.id Mahameru Rosy Rochmatullah mrn122@ums.ac.id <p style="font-weight: 400;"><em>This study aims to analyze the significance of the influence of independent entrepreneurial internships, motivation, social media usage, and self-efficacy on students' entrepreneurial interest. The method used in this research is correlational with a quantitative approach. The data collection technique used in this study is a questionnaire. The population in this study consists of students who have participated in the Independent Entrepreneurial Program in 2023, totaling 400 students from 8 universities. The sample in this study was taken from 30% of the total population, which is 120 students. The data analysis technique used in this study consists of instrument validity and reliability tests, classic assumption tests (normality test, heteroskedasticity test, and multicollinearity test), multiple regression analysis (t-test and F-test), and determination coefficient. The results of the study concluded that: Hypothesis 1 states that independent entrepreneurial internships have a significant effect on students' entrepreneurial interest. Hypothesis 2 states that motivation has a significant effect on students' entrepreneurial interest. Hypothesis 3 states that social media usage does not have a significant effect on students' entrepreneurial interest. Hypothesis 4 states that self-efficacy has a significant effect on students' entrepreneurial interest. Independent entrepreneurial internships, motivation, social media usage, and self-efficacy collectively or together influence entrepreneurial interest.</em></p> 2024-05-11T05:22:29+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10044 Analisis Faktor-Faktor Yang Mempengaruhi Audit Report Lag Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (BEI) 2024-05-11T05:55:15+00:00 Mugi Handayani mugihandayani447@gmail.com Rina Trisnawati 2@gmail.com <p style="font-weight: 400;"><em>The aim of this research is to analyze the influence of Audit Tenure, Audit Committee Size, Audit Committee Expertise, Audit Committee Meetings and Financial Distress on Audit Report Lag. The population in this research is manufacturing companies in the goods and consumption sector listed on the Indonesia Stock Exchange in 2019-2022, totaling 78 companies. The sample was determined using a purposive sampling technique, namely selecting samples based on certain criteria, so that 140 samples were obtained. Data processing in this study used the Statistical Package For The Social Sciences (SPSS) software version 25, showing that audit committee meetings and financial distress had an effect on audit report lag in goods and consumer sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. , while audit tenure, audit committee size and audit committee expertise have no effect on audit report lag in consumer goods and manufacturing sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period.</em></p> 2024-05-11T05:53:50+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10038 Analisis Pengaruh Ekspor, Harga Minyak Dan Kurs Terhadap Inflasi Di Indonesia Tahun 1990-2019 2024-05-11T06:22:51+00:00 Huda Einurohmah hudaeinurohma@gmail.com Maulidyah Indira Hasmarini 3@gmail.com <p style="font-weight: 400;"><em>The aim of this research is to analyze the influence of exports, oil prices, and exchange rates on inflation in Indonesia. This study employs secondary data obtained from IndexMundi, the World Bank, the Central Bureau of Statistics (BPS), and other supporting institutions during the period 1990-2019. The analysis utilizes regression analysis using the Error Correction Model (ECM) method. Subsequently, tests are conducted within the model using Stationarity Test, R-Square Test, F Test, and T Test. The results of the research indicate that the value of exports has a significant impact on inflation. Oil prices also have a significant influence on inflation. Exchange rates likewise have a significant impact on inflation. The results of the F Test analysis indicate that the independent variables, namely exports, oil prices, and exchange rates, collectively influence inflation in Indonesia.</em></p> 2024-05-11T06:21:32+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10054 Pengaruh Kinerja Keuangan, Profil Perusahaan, Kepemilikan Manajerial, Kebijakan Deviden, Dan Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility 2024-05-13T04:05:57+00:00 Meisa Widhaningrum wmeisa06@gmail.com Rina Trisnawati rina.trisnawati@ums.ac.id <p style="font-weight: 400;"><em>This study aims to analyze whether financial performance, company profile, managerial ownership, dividend policy, and board of commissioners affect Corporate Social Responsibility disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2022. The population in this study consists of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2022, totaling 228 companies. This research utilizes secondary data obtained from the annual reports of companies listed on the IDX from 2019 to 2022. The sampling technique employed is purposive sampling method, resulting in a sample of 23 companies with data analyzed from 92 companies over the years 2019 to 2022. Data collection is conducted through documentation method with multiple linear regression analysis technique. The research findings indicate that only one variable, namely financial performance, significantly influences CSR disclosure, while the other four variables, namely company profile, managerial ownership, dividend policy, and board of commissioners, do not have a significant influence on CSR disclosure.</em></p> 2024-05-13T04:04:33+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10067 Pengaruh Strategi Marketing, Pelayanan, Dan Pinjaman Terhadap Peningkatan Kinerja Karyawan PT. Bank Mandiri Taspen Kc Pematang Siantar 2024-05-13T04:27:04+00:00 Aulia Rafli 2@gmail.com Enryco Septian Sidabuar 3@gmail.com Deni Faisal Mirza denifm.ukmcenter56@yahoo.com Susan Novrini 4@gmail.com <p style="font-weight: 400;">The aim of the research is to determine the results of the analysis of the influence of Marketing, Service and Loan Strategies on Increasing Employee Performance at PT. Bank Mandiri Taspen KC Pematang Siantar. The research methods used in this research include quantitative. The population of this research is all active employees at PT. Bank Mandiri Taspen KC Pematang Siantar. Sampling was carried out by distributing questionnaires via gform to 22 employees of PT. Bank Mandiri Taspen KC Pematang Siantar uses the Census method where the entire population is sampled. The data analysis technique uses multiple linear regression. The results of partial hypothesis calculations obtained tcount &gt; ttable or, 4.594 &gt; 2.085 and 0.000 &lt; 0.05, meaning that marketing strategy has a partial positive and significant effect on employee performance. The results of partial hypothesis calculations obtained tcount &gt; ttable or 3.511 &gt; 2.085 and 0.002 &lt; 0.05, meaning that service has a partial positive and significant effect on employee performance. The results of partial hypothesis calculations obtained tcount &gt; ttable or 3.545 &gt; 2.085 and 0.002 &lt; 0.05, meaning that loans have a partial positive and significant effect on employee performance. The results of simultaneous hypothesis calculations obtained a value of Fcount (30.028) &gt; Ftable (3.522) and 0.000 &lt; 0.05, meaning that marketing, service and loan strategies have a positive and significant effect simultaneously on employee performance. The results of the coefficient of determination test which can be seen from the Adjusted R Square are 83.3%, showing that marketing, service and loan strategies affect employee performance, while the remaining 16.7% is influenced by other variables outside the research model.</p> 2024-05-13T04:26:29+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10068 Evaluasi Sistem Pemberian Kredit Pada PT ABC 2024-05-13T04:36:29+00:00 Nur Dina nurdinakdr@gmail.com <p class="TextBody"><em><span lang="EN-US">The purpose of this study is to assess the process of granting credit to PT ABC, especially how the process of applying for and disbursing credit. The research was conducted by looking at and talking with PT ABC employees. The results show that PT ABC's lending procedure is running in accordance with the current procedure. Sales handle credit applications, and prospective debtors are briefed on credit terms. The survey head enters the survey data into the system for further study. Credit disbursement after leadership approval and administrative research Collateral documents and credit cards are given to debtors who pay off their credit. The submitted documents are eligible for credit. This study improves our understanding of how PT ABC provides credit and offers suggestions for improvement.</span></em></p> <p>&nbsp;</p> 2024-05-13T04:35:25+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9837 Pengaruh Good Corporate Governance, Profitabilitas, Dan Leverage Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022) 2024-05-13T04:45:05+00:00 Nur Laeli Indarwati trisna.ak@upnjatim.ac.id Sri Trisnaningsih 3@gmail.com <p>Penelitian ini bertujuan untuk menguji pengaruh <em>good corporate governance</em>, profitabilitas, dan <em>leverage</em> terhadap pengungkapan <em>corporate social responsibility</em> pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. <em>Good Corporate Governance </em>dalam penelitian ini diproksikan oleh kepemilikan manajerial, komisaris independen, dan komite audit. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Penelitian ini merupakan penelitian kuantitatif. Pemilihan sampel dalam penelitian ini menggunakan metode <em>purposive sampling,</em> sehingga diperoleh 45 sampel. Teknik analisis pada penelitian ini memakai analisis regresi linier berganda. Hasil penelitian menunjukkan kepemilikan manajerial, komisaris independen, komite audit, dan leverage tidak berpengaruh terhadap pengungkapan <em>corporate social responsibility. </em>Sedangkan profitabilitas berpengaruh terhadap pengungkapan <em>corporate social responsibility</em>.</p> <p>&nbsp;</p> <p><strong>Kata Kunci</strong><strong>:</strong> Kepemilikan Manajerial, Komisaris Independen, Komite Audit, Profitabilitas, <em>Leverage</em>, Pengungkapan <em>Corporate Social Responsibility.</em></p> 2024-05-13T04:43:31+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/8893 Influence Of Service Quality On Customer Loyalty Through Customer Satisfaction PT. POS Indonesia 2024-05-13T04:50:03+00:00 Rifky Daffa Maulana Rifkydaffa_20p084@mn.unjani.ac.id Yun Yun 2@gmail.com <p>Tujuan penelitian ini adalah untuk mengetahui pengaruh kualitas pelayanan terhadap loyalitas konsumen melalui kepuasan pelanggan pada PT. Pos Indonesia. Jumlah populasi yang diambil didalam penelitian ini adalah berjumlah 90 responden dengan Teknik pengumpulan data yang digunakan adalah <em>Simple random sampling </em>yang termasuk ke dalam <em>probability sampling. </em>Teknik analisis yang digunakan untuk uji instrumen data yaitu uji regresi berganda dengan alat bantu software SPSS versi 25 dan uji sobel. Dari hasil penelitian diketauhi bahwa 4 hipotesis penelitian yang diajukan mendapatkan dukungan data empiris. Temuan riset ini menjelaskan pengaruh kualitas pelayanan terhadap loyalitas konsumen melalui kepuasan pelanggan. Hasil penelitian ini dapat dimanfaatkan bagi peneliti selanjutnya dan juga pihak PT. Pos Indonesia terkait dengan perancangan strategis yang relevan.</p> <p>Kata kunci: <strong>Kualitas pelayanan, Loyalitas konsumen, Kepuasan pelanggan.</strong></p> 2024-05-13T04:48:47+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9849 Pengaruh Kualitas Produk, Citra Merek, Dan Harga Terhadap Kepuasan Konsumen Pada Konsumen Sepatu Nike Di Surabaya 2024-05-13T08:59:09+00:00 Resanda Putra Sulistiono resandaputras@gmail.com Lia Nirawati lianirawatibisnisupn@gmail.com <p class="TextBody"><em><span lang="EN-US">The purpose of this study is to identify the extent to which product quality, brand image, and price influence customer satisfaction among Nike shoe consumers in Surabaya. The population for this study was determined to be 674,564 Surabaya residents in the year 2022. Data collection was done using a questionnaire distributed to a sample of 100 respondents. The sampling technique employed was non-probability sampling, specifically purposive sampling. The sample criteria included Surabaya residents aged 20 to 34 who use Nike shoes. The study utilized validity testing, reliability testing using Cronbach’s alpha, normality testing using the Kolmogorov-Smirnov test, multicollinearity testing, heteroskedasticity testing using scatterplot methods, multiple linear regression analysis, coefficient of determination analysis, simultaneous (F) test, and partial (T) test. All statistical analyses were performed using SPSS 23. The results of this study indicate that product quality, brand image, and price collectively have a significant impact on customer satisfaction, with an effect size of 37.744. Specifically, product quality and price individually significantly influence customer satisfaction, with effect sizes of 3.750 and 5.634, respectively. However, the brand image variable does not significantly affect customer satisfaction, with an effect size of 1.301.</span></em></p> <p>&nbsp;</p> 2024-05-13T08:52:07+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10073 Keberlangsungan UMKM Saat Ada dan Tidaknya Tiktok Shop Prespektif Persaingan Pasar Syariah (Studi Di Pasar Panorama Kota Bengkulu) 2024-05-17T04:47:09+00:00 Aldo Aldo aldo@mail.uinfasbengkulu.ac.id Desi Isnaini 2@gmail.com Nurrahmah Putry 4@gmail.com <p style="font-weight: 400;">Based on the perspective of sharia market competition, the aim of the research is to find out the sustainability of MSMEs in the Panorama market of Bengkulu city when there are and are not TikTok shops based on the perspective of sharia market competition. To find out how efforts are made by MSME players in the Panorama market of Bengkulu city. in facing market competition when there is or is not a TikTok shop based on the perspective of sharia market competition. The type of research used is field research with data collection methods, namely observation, interviews and documentation with a descriptive qualitative approach in analyzing the data. The subjects in this research are MSME traders in the Bengkulu City Panorama Market. The results that emerge from this research are the sustainability of MSMEs in the Bengkulu City Panorama Market when there are no TikTok shops. The Bengkulu City Panorama Market MSMEs do not manage employees and customers, lack of product innovation and sales, some even don't do it at all, lack of creativity and innovation among MSME players, dishonesty and openness regarding purchasing capital and profits taken, related to the efforts made by MSME players, including continuing to sell at the stalls they own. do not try to compete by selling on TikTok shops or other e-commerce, while a small part of the traders only post normally on Whatsapp, Facebook and Instagram. Therefore, if viewed from the perspective of sharia market competition, the things mentioned above are not in accordance with Fatahana's nature, namely professionalism. and tabigh, namely conveying things about the product truthfully.</p> 2024-05-13T09:57:02+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/8266 Faktor-Faktor Yang Mempengaruhi Financial Distress Pada Perusahaan Transfortasi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2016-2022 2024-05-13T11:10:41+00:00 Nani Ernawati Nanikuswan@gmail.com Rama Syiraul Fikri 3@gmail.com <p>Tujuan didirikanya sebuah entitas adalah untuk long live dan sustain, sememntara dalam perspektif manajemen keuangan adalah untuk memaksimalkan nilai perusahaan. Dengan kata lain tidak satu perusahaan yang menginginkan usahannya bangkrut, maka dari pada itu segala kemungkinan yang dapat menghambat <span style="text-decoration: line-through;">akan</span> tercapainya tujuan tersebut harus diminimalisir sejak dini terkhusus dalam memprediksi kemungkinan terjadinya kebangkrutan melalui indikator <em>financial distress.</em>&nbsp; Analisis <em>financial distress </em>sangat penting dilakukan sebagai antisipasi bagi manajemen dalam memperbaiki kinerjanya agar kebangkrutan dapat dihindari sedini mungkin, &nbsp;sehingga menjadi penting &nbsp;bagi perusahaan untuk faktor - faktor yang dapat mempengaruhinya.&nbsp; Secara konseptual analisis <em>financial distress</em> dapat diukur dengan kinerja keuangan diantaranya melalui rasio keuangan seperti <em>Current Ratio</em>, <em>Total Assets Turnover</em>, dan <em>Debt to Assets Ratio</em>. &nbsp;Namun pada survei awal ditemukan <em>empirical gap</em> pada PT Adi Sarana Tbk serta adanya beberapa research gap tentang variabel terkait terhadap <em>financial distress </em>yang menyebakna penelitian ini dilaksanan<em>.&nbsp; </em>Perbedaan penelitian ini dengan sebelumnya terletak pada jumlah periode penelitian yang lebih panjang yaitu 7 tahun sehingga diharapkan hasilnya lebih representatif. Dengan populasi 36 perusahaan, diperoleh sampel secara <em>purposive</em> sebanyak 10 perusahaan. Berdasarkan <em>Robust Least Square Analysist</em> dihasilkan bahwa secara simultan dan parsial <em>Current Ratio</em>, <em>Total Assets Turnover</em>, dan <em>Debt to Assets Ratio</em> berpengaruh signifikan terhadap <em>financial distress</em>, sehingga ketiga variabel tersebut dapat digunakan untuk mengukur <em>financial distress </em>&nbsp;perusahaan transportasi yang terdaftar di BEI.</p> 2024-05-13T10:42:13+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10076 Pengaruh Literacy Food Terhadap Kualitas Hidup Perempuan Penambang Emas Skala Kecil Di Desa Logas Kabupaten Kuantan Singingi 2024-05-13T14:13:04+00:00 Toti Indrawati toti.indrawati@lecturer.unri.ac.id Hilmah Zuryani himah2021@gmail.com Rahmita Budiartiningsih rahmita.b@lecturer.unri.ac.id <p style="font-weight: 400;"><em>This research aims to analyze the influence of food literacy on the quality of life of women small-scale gold miners in Logas Village, Kauntan Singingi Regency. Data was collected through literature and documentation studies as well as field surveys with the respondents being: women small-scale gold miners in Logas Village, Kuantan Singingi. The analysis uses qualitative descriptive. The results of the research show that the Food Literacy Component of ASGM Women in Logas village is categorized as good so that the knowledge of ASGM women in Logas village is good. The income ASGM women in Logas village exceeds the poverty line and 1 is borne by the husband. Even though their knowledge of food literacy is good, it is not intentional because of their low level of education so they cannot read, the income of ASGM women in Logas village can meet their food needs, food literacy affects the quality of life of ASGM women in Logas village.</em></p> 2024-05-13T14:12:31+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10077 Strategi Penguatan Potensi Lokal UMKM Batik Tulis Goluak Loge Untuk Mendukung Pembangunan Di Desa Logas Kabupaten Kuantan Singingi 2024-05-13T14:39:03+00:00 Hilmah Zuryani himah2021@gmail.com Rahmita Budiartiningsih 3@gmail.com Cut Endang Kurniasih 4@gmail.com Zulfadil Zulfadil 5@gmail.com Fakhri Rabialdy 4@gmail.com <p style="font-weight: 400;"><em>This research aims to analyze strategies for strengthening the local potential of Goluak Loge Batik Tulis MSMEs to support development in Logas Village, Kuantan Singingi Regency. Data was collected through questionnaires and interviews with respondents, namely the Logas Village government, Goluak Loge Written Batik MSME Workers and village residents who had bought the batik. The analysis uses SWOT and qualitative descriptive. The research results show that based on the SWOT analysis diagram image, this strategy is in quadrant 2 (OW). The strategy used is to change the old strategy into a new strategy, because stability in quadrant 2 indicates that this MSME is weak but has great opportunities. If you change your strategy, these MSMEs have the potential to continue to grow.</em></p> 2024-05-13T14:39:03+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9988 Pengaruh Motivasi, Kompetensi, dan Gaya Kepemimpinan Terhadap Kinerja Prajurit Bekangdam IV/Diponegoro 2024-05-14T04:51:52+00:00 Dimas Aditya Ambarwanto dimasadityaambarwanto@mhs.unisbank.ac.id Kasmari Kasmari 2@gmail.com <p><em>This research aims to determine the influence of motivation, competence and leadership style on the performance of Bekangdam IV/Diponegoro Soldiers. The method used is quantitative with a type of field research.</em> <em>Through the accidental sampling technique, a sample of 72 soldiers was obtained. The data sources for this research are divided into primary data sources in the form of questionnaires and secondary data sources, namely documents in the form of additional data during the research. &nbsp;Data was collected through observation, documentation and questionnaires which became research instruments. Data was collected and then analyzed through multiple linear regression analysis and hypothesis testing. The results of the research state that Motivation, competency, and leadership style have a positive and significant effect on the performance of Bekangdam IV/Diponegoro Soldiers. &nbsp;The leadership style applied by the leader is a motivational type. </em></p> <p>&nbsp;</p> <p>&nbsp;</p> 2024-05-14T04:51:52+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10074 Pengaruh Tax Innovation, Taxpayer Awareness, Tax Knowledge, Tax Sanction, Kualitas Pelayanan Fiskus dan Kepercayaan Pada Pemerintah Terhadap Kepatuhan Wajib Pajak PBB-P2 2024-05-14T06:27:04+00:00 Anggi Bela Ananda anggiebella39@gmail.com Lintang Kurniawati 2@gmail.com <p>Penelitian ini dilakukan bertujuan untuk mengetahui pengaruh <em>tax innovation, taxpayer awareness</em>, <em>tax knowledge</em>, <em>tax sanction, </em>&nbsp;kualitas pelayanan fiskus dan kepercayaan pada pemerintah terhadap kepatuhan wajib pajak bumi dan bangunan di Desa Pagak Kabupaten Sragen dengan jumlah populasi sebanyak 2.579 Wajib Pajak&nbsp; dan bertujuan untuk mengkaji perihal efektivitas dari variabel-variabel tersebut berdasarkan persepsi dari masyarakat dalam meningkatkan kesadaran pembayaran pajak di Indonesia. Metode kuantitatif digunakan dalam penelitian ini sebagai metodologi penelitiannya. Survey, observasi langsung, dan penyebaran kuisioner dalam penelitian ini dipilih untuk digunakan sebagai teknik dalam pengumpulan data. Hasil penelitian ini menunjukkan bahwa variabel <em>Tax Innovation</em>, Kualitas Pelayaan Fiskus dan Kepercayaan pada Pemerintah tidak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak PBB-P2, Sedangkan variabel <em>Taxpayer Awarness, Tax Knowledge</em> dan <em>Tax Sanction</em> berpengaruh secara signifikan terhadap Kepatuhan Wajib Pajak PBB-P2.</p> 2024-05-14T06:22:33+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9618 Pengaruh Penghindaran Pajak Dan Peluang Pertumbuhan Terhadap Nilai Perusahaan: Peran Moderasi Tindakan Korporat 2024-05-14T06:40:04+00:00 Nina Nursida ninanursida@eco.uir.ac.id Erni Yusniawati 3@gmail.com <p>Tujuan dari penelitian ini adalah untuk menguji variabel tindakan korporat dalam mendukung hubungan antara penghindaran pajak dan peluang pertumbuhan terhadap nilai perusahaan. Penelitian kami menggunakan data dari laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2020 hingga 2022, melibatkan 56 perusahaan dari total 227 perusahaan. Kami menggunakan pendekatan metodologis dengan menggunakan E-Views sebagai alat analisis untuk menguji model hipotetis. Temuan penelitian menunjukkan bahwa penghindaran pajak dan peluang pertumbuhan tidak berpengaruh pada nilai sebuah perusahaan. Secara empiris, kami juga menunjukkan bahwa perusahaan dengan tingkat penghindaran pajak tinggi yang diukur melalui Dividend Payout Ratio (DPR) tidak mampu memoderasi hubungan antara praktik penghindaran pajak dan peluang pertumbuhan terhadap nilai perusahaan. Akhirnya, berdasarkan temuan ini, kami mengusulkan beberapa arah penelitian yang menjanjikan dan implikasi bagi manajer dan pembuat kebijakan untuk dipertimbangkan dalam meningkatkan nilai perusahaan di masa depan.</p> 2024-05-14T06:38:12+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10090 Employee Well-being in the Spotlight: The Role of HR in Mental Health Support 2024-05-14T13:30:04+00:00 Ridwan Hakiki Hakikiridwan1983@gmail.com Hendrik Pandiangan 2@gmail.com Dendi Zainuddin Hamidi 3@gmail.com <p style="font-weight: 400;">This study investigates the intricate relationship between Human Resources (HR) practices, mental health support, employee engagement, and employee welfare within PT. Ekadharma International, Tbk's Pontianak branch. Through a sample of 65 employees, data was collected and analyzed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS) analysis. The results indicate a significant direct relationship between HR practices and employee engagement, as well as between HR practices and employee welfare. However, the direct relationship between mental health support and employee engagement was found to be non-significant. Despite this, both HR practices and mental health support were indirectly linked to employee welfare through employee engagement. These findings underscore the critical role of HR practices in fostering employee engagement and welfare, while highlighting the importance of integrating mental health support initiatives with strategies aimed at promoting employee engagement. The implications of these findings are discussed in terms of enhancing organizational performance and employee well-being within PT. Ekadharma International, Tbk's Pontianak branch.</p> 2024-05-14T13:29:38+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10099 Pengaruh Kepuasan Transaksi Belanja Online Dan Kepercayaan Konsumen Terhadap Sikap Konsumen E-Commerce (Kasus Pada Pembelian Produk Shopee Di Kalangan Generasi Z Dusun Ciherang, Karawang 2024-05-15T10:40:02+00:00 Abdullah Fatah mn19.abdullahfatah@mhs.ubpkarawang.ac.id Citra Savitri 4@gmail.com Syifa Pramudita Faddila 4@gmail.com <p style="font-weight: 400;"><em>The advancement of information and communication technology in the digital era has revolutionized societal consumption patterns, with online shopping platforms such as Shopee emerging as the preferred choice. This study examines the factors influencing consumer attitudes towards Shopee utilizing a quantitative approach and employing a multiple regression model. From a population of 143 Generation Z individuals in Ciherang village, Karawang, a sample of 105 participants was selected. The results underscore the pivotal role and mutual interaction of transaction satisfaction and consumer trust in shaping consumer attitudes towards the Shopee platform. The findings reaffirm the necessity of emphasizing consumer satisfaction and trust to bolster support for e-commerce, as well as the significance of integrated efforts to cultivate a robust relationship in the context of online shopping.</em></p> 2024-05-15T10:37:55+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9251 Analisis Pengaruh Kinerja Keuangan Terhadap Dividend Payout Ratio (Studi Empiris Pada Perusahaan Yang Tergabung Dalam Indeks LQ45 Di Bursa Efek Indonesia Periode 2018-2022) 2024-05-15T10:56:03+00:00 Ali Santosa 2231600483@student.budiluhur.ac.id Mutiara Adha Rini 3@gmail.com Maulana Malik Ibrahim 2@gmail.com Andre Melky Respessy 3@gmail.com <p>Penelitian ini bertujuan untuk menganalisis pengaruh Kinerja Keuangan terhadap Dividend Payout Ratio, baik secara parsial maupun simultan. Populasi dalam penelitian ini adalah 45 dan sampel yang memenuhi kriteria (Puposive Sampling) adalah 23 perusahaan. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah menggunakan teknik dokumentasi, dan sumber data yang digunakan adalah data sekunder yang dipublikasikan oleh perusahaan di situs web resmi Bursa Efek Indonesia <a href="http://www.idx.co.id/">www.idx.co.id</a>. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik kuantitatif, yaitu dengan uji asumsi klasik, uji koefisien korelasi, uji koefisien determinasi, analisis regresi linier berganda, dan pengujian hipotesis. Pengelolaan data menggunakan Perangkat Lunak E-Views (Econometric Views) versi 13. Hasil penelitian menunjukkan bahwa secara parsial Return On Assets, Current Ratio, dan Total Asset Turnover berpengaruh dan signifikan terhadap Dividend Payout Ratio, sementara Debt To Equity Ratio tidak memiliki pengaruh yang signifikan terhadap Dividend Payout Ratio. Secara simultan, variabel return on assets, current ratio, debt to equity ratio, dan total asset turnover secara bersama-sama memiliki pengaruh yang signifikan terhadap dividend payout ratio.</p> 2024-05-15T10:56:03+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9146 Pengaruh Green Intellectual Capital Dan Financial Sustainability Terhadap Nilai Perusahaan 2024-05-15T11:05:29+00:00 Rizki Aditya Pratama 130217028.rizkiaditya@gmail.com Christina Dwi Astuti cdwi_astuti@trisakti.ac.id <p>Penelitian ini didasarkan terhadap permasalahan terkait dengan Nilai Perusahaan yang dipengaruhi oleh beberapa faktor, baik aspek keuangan maupun aspek non keuangan. Penelitian ini bertujuan untuk mengetahui apakah terdapat hubungan antara variabel <em>Green Intellectual Capital, Green Human Capital, Green Structural Capital, Green Relational Capital</em>, dan <em>Financial Sustainability</em> terhadap Nilai Perusahaan. Sampel yang digunakan dalam penelitian ini merupakan perusahaan sektor perbankan yang terdaftar pada Bursa Efek Indonesia serta menerbitkan Laporan Tahunan dan/atau Laporan Keberlanjutan pada periode 2020-2022 dengan teknik <em>purposive sampling</em> dalam pengambilan sampel. Berdasarkan hasil analisis yang dilakukan, diperoleh kesimpulan bahwa <em>Green Intellectual Capital</em>, <em>Green Human Capital </em>dan <em>Green Relational Capital</em> memiliki pengaruh positif terhadap Nilai Perusahaan. Sedangkan <em>Green Structural Capital</em> dan <em>Financial Sustainability</em> tidak memiliki pengaruh terhadap Nilai Perusahaan.</p> 2024-05-15T11:05:29+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9151 Pengaruh Intensitas Aset Tetap, Pertumbuhan Penjualan, Ukuran Perusahaan, Dan Kepemilikan Institusional Terhadap Penghindaran Pajak 2024-05-15T11:15:22+00:00 Oktaliana Mega Sihaloho 023002108026@std.trisakti.ac.id Fitri Noviera 2@gmail.com Christina Dwi Astuti 2@gmail.com <p>Penelitian ini bertujuan untuk menguji pengaruh intensitas aset tetap, pertumbuhan penjualan, ukuran perusahaan, dan kepemilikan institusional terhadap penghindaran pajak. Populasi dalam penelitian ini adalah perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020 – 2022. Teknik penentuan sampel menggunakan metode <em>purposive sampling</em> diperoleh 39 sampel perusahaan. Data dalam penelitian ini diolah dengan menggunakan program SPSS (<em>Service Product and Service Solution</em>) versi 25.0. Hasil dari penelitian ini menunjukkan bahwa intensitas aset tetap berpengaruh positif terhadap penghindaran pajak, pertumbuhan penjualan dan ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak, dan kepemilikan institusional berpengaruh negatif terhadap penghindaran pajak.</p> <p>&nbsp;</p> 2024-05-15T11:13:02+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9316 Pengaruh Profitabilitas, Likuiditas, Leverage, Kinerja Lingkungan, Dan Kepemilikan Manajerial Perusahaan Terhadap Pengungkapan Emisi Karbon 2024-05-15T11:23:16+00:00 Omega Fransisca Gunawan omegafransisa22@gmail.com Titik Aryati 2@gmail.com <p>Topik pada penelitian ini berdasarkan adanya dampak lingkungan berupa emisi karbon akibat dari aktivitas bisnis dan operasional perusahaan yang memberikan efek terhadap perubahan iklim. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Profitabilitas, Likuiditas, Leverage, Kinerja Lingkungan, dan Kepemilikan Manajerial Perusahaan Terhadap Pengungkapan Emisi Karbon. Populasi yang digunakan pada penelitian ini adalah perusahaan Industri Dasar Kimia, Aneka Industri, Industri Barang Konsumsi, Pertambangan, dan Pertanian yang terdaftar pada Bursa Efek Indonesia (BEI) pada tahun 2018-2022. Jenis data yang digunakan adalah data sekunder, yaitu data yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Penentuan sampel menggunakan metode purposive sampling yang menghasilkan sampel 21 perusahaan. Teknik analisis data pada penelitian menggunakan analisis regresi linear berganda. Hasil dari penelitian yang dilakukan menunjukkan bahwa profitabilitas perusahaan berpengaruh negatif terhadap pengungkapan emisi karbon dan kinerja lingkungan berpengaruh positif terhadap pengungkapan emisi karbon. Sedangkan likuiditas, leverage, kepemilikan manajerial, dan ukuran perusahaan tidak berpengaruh terhadap pengungkapan emisi karbon.</p> <p>&nbsp;</p> <p>&nbsp;</p> 2024-05-15T11:23:16+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10105 Pengaruh Ukuran Dewan Komisaris, Proporsi Komisaris Independen, Kepemilikan Manajerial, Kepemilikan Institusional, Dan Komite Audit Terhadap Pengungkapan Corporate Social Responsibility (CSR) 2024-05-16T14:59:33+00:00 Muhammad Isya Cholillah isyac27@gmail.com Rina Trisnawati 2@gmail.com <p style="font-weight: 400;"><em>The purpose of this study is to analyze whether the board size, proportion of independent commissioners, managerial ownership, institutional ownership, and audit committee size influence corporate social responsibility (CSR) disclosure in banking companies. The population of this study consists of banking companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021, totaling 46 companies. This research uses secondary data obtained from the annual reports of companies listed on the IDX from 2018 to 2022. After adjusting for purposive sampling criteria, the total sample obtained is 44 companies. Data collection is conducted using documentation method with multiple linear regression analysis technique. The research results show that the Board of Commissioners, Institutional Ownership, and Audit Committee have a significant influence on Corporate Social Responsibility (CSR) in banking companies listed on the BEI in 2018-2021, in accordance with agency theory. However, the proportion of independent commissioners and managerial ownership do not have a significant influence on CSR, in line with legitimacy theory.</em></p> 2024-05-16T14:59:33+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10101 Pengaruh Kepemilikan Institusional, Profitabilitas, Corporate Governance, Dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility 2024-05-16T15:06:16+00:00 Silvia Wulandari silviawulandari0706@gmail.com Rina Trisnawati 2@gmail.com <p style="font-weight: 400;"><em>This study aims to examine the influence of institutional ownership, profitability, corporate governance, and company size on corporate social responsibility (CSR) disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. The population of this study consists of all manufacturing sector companies listed on the IDX during the period 2018-2022, totaling 185 companies. This study utilizes secondary data obtained from the annual reports of companies listed on the IDX from 2018 to 2022. The sampling technique employed is purposive sampling, resulting in a sample size of 36 companies. The sample comprises 151 company data from the years 2019 to 2022. Data collection is conducted using the documentation method with multiple linear regression analysis. The results indicate that institutional ownership, company size, and corporate governance do not significantly influence CSR, whereas profitability significantly affects CSR.</em></p> 2024-05-16T15:04:39+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9814 Pengakuan Dan Pengukuran Pendapatan Berdasarkan PSAK No. 72 Pada PT. Pelindo Terminal Petikemas 2024-05-17T15:05:23+00:00 Hilda Fitriani dianifitri68@gmail.com Fitri Diani 2@gmail.com Lia Uzliawati 2@gmail.com <p>Tujuan dari penelitian ini adalah untuk menguji proses pengakuan dan pengukuran pendapatan PT Pelindo Terminal Petikemas berdasarkan PSAK No. 72. Dalam penelitian ini, metode kualitatif digunakan. Data penelitian ini berasal dari sumber sekunder, khususnya laporan tahunan yang terdapat di situs web PT Pelindo Terminal Petikemas. PT Pelindo Terminal Petikemas menggunakan metode akrual dalam pencatatan dan mengakui pendapatan pada saat transaksi penyerahan barang dan/atau jasa kepada pelanggan berdasarkan hasil penelitian yang diperoleh penulis. Nilai wajar pembayaran yang diterima sebagai imbalan atas jasa yang diberikan kepada pelanggan digunakan untuk menghitung pendapatan. Selain itu, peneliti berkesimpulan bahwa pengukuran dan pengakuan pendapatan PT Pelindo Terminal Petikemas telah sesuai dengan pengakuan dan pengukuran pendapatan yang diatur dalam PSAK No. 72.</p> <p><strong>Kata Kunci : Pendapatan, Pengakuan, Pengukuran, PSAK No. 72.</strong></p> 2024-05-17T15:03:59+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9782 Peran Kecerdasan Spiritual, Kontrol Diri, Sosial Ekonomi Orangtua, Dan Lingkaran Pertemanan Terhadap Pengelolaan Keuangan Mahasiswa 2024-05-17T15:18:28+00:00 Ahmad Kahfiatur Rohman kahfiaturman@gmail.com Sriyono Sriyono 2@gmail.com Wisnu Panggah Setiyono 3@gmail.com <p>Pada era perkembangan zaman seperti saat ini banyak sekali faktor yang mempengaruhi mahasiswa dalam hal pengelolaan keuangan seperti kecerdasan spiritual, kontrol diri, sosial ekonomi keluarga dan lingkaran pertemanan. Salah satu kasus yang ditemukan oleh Herlindawati adalah kurangnya kontrol diri pada mahasiswa dalam mengelola keuangan. Penelitian ini dilakukan untuk menguraikan relasi antara kecerdasan spiritual, kontrol diri, sosial ekonomi orangtua, dan lingkaran pertemanan terhadap pengelolaan keuangan mahasiswa. Metode kuantitatif digunakan dalam penelitian. Mahasiswa yang bertempat tinggal di kecamatan Sidoarjo menjadi populasinya. Sebanyak 100 orang digunakan sebagai sampel dan diberi kuisioner sebagai pengumpul data. Hasil yang diperoleh setelah melakukan penelitian adalah kecerdasan spiritual dan sosial ekonomi orangtua berpengaruh positif signifikan terhadap pengelolaan keuangan mahasiswa. Sedangkan kontrol diri dan lingkaran pertemanan tidak berpengaruh positif terhadap pengelolaan keuangan mahasiswa.</p> 2024-05-17T15:16:42+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10126 Pengaruh Audit Internal Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pada Pemerintah Daerah Jawa Tengah (Tahun 2018-2022) 2024-05-18T05:35:04+00:00 Bunga Mentari bungamtr08@gmail.com Lintang Kurniawati 2@gmail.com <p>Penelitian ini bertujuan menguji pengaruh audit internal dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan pemerintah daerah Jawa Tengah. Jenis penelitian ini adalah kuantitatif, dengan populasi terdiri dari Satuan Kerja Perangkat Daerah (SKPD) Pemerintah Daerah Jawa Tengah yang meliputi Pejabat Penatausahaan Keuangan (PPK), Pejabat Pelaksana Teknis Kegiatan (PPTK), Bendahara Penerimaan, dan Bendahara Pengeluaran. Sampel diambil menggunakan metode purposive sampling, mencakup 108 responden dari 27 SKPD, yang terdiri dari bagian akuntansi/penatausahaan keuangan. Data primer dikumpulkan melalui survei kuesioner, dan analisis menggunakan teknik regresi linier berganda. Hasil penelitian menunjukkan bahwa secara simultan, audit internal dan kompetensi sumber daya manusia berpengaruh terhadap kualitas laporan keuangan pemerintah daerah. Namun, secara parsial, audit internal tidak berpengaruh positif dan signifikan, sedangkan kompetensi sumber daya manusia berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah.</p> 2024-05-18T05:33:50+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10120 Analisis Faktor-Faktor Penyebab Terjadinya Audit Delay Pada Perusahaan Jasa Keuangan Di Bursa Efek Indonesia 2024-05-18T05:41:44+00:00 Adhitya Taufik Nugraha adhitya.tn48@gmail.com Rina Trisnawati 2@gmail.com <p>Penelitian ini bertujuan untuk menganalisis apakah ukuran perusahaan, solvabilitas, profitabilitas dan reputasi kantor akuntan publik berpengaruh terhadap <em>audit delay</em>. Populasi penelitian ini adalah sebanyak 105 perusahaan jasa keuangan yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. &nbsp;Penelitian ini menggunakan data sekunder yang berasal dari <a href="http://www.idx.com">www.idx.co.id</a> dan website perusahaan terkait. Teknik pengambilan sampel menggunakan metode <em>purposive sampling</em> dan total sampel pada penelitian setelah dilakukan penyesuaian dengan kriteria pursive sampel maka diperoleh sampel sebanyak 62 perusahaan dengan data yang dianalisis sebanyak 248 sampel. Pengambilan data menggunakan metode dokumentasi dengan teknik analisis regresi linier berganda. Hasil Penelitian ini menunjukkan bahwa ukuran perusahaan, profitabilitas, dan reputasi Kantor Akuntan Publik berpengaruh terhadap audit delay pada perusahaan jasa keuangan yang terdaftar di Bursa Efek Indonesia tahun 2019-2022, namun solvabilitas tidak berpengaruh terhadap <em>audit delay</em>.</p> 2024-05-18T05:38:22+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10141 Strategi Integrated Marketing Communications Terhadap Visiting Tourism Destination Intention Pada Destinasi Wisata Situ Gunung Suspension Bridge Sukabumi Oleh PT. Fontis Aquam Vivam 2024-05-18T14:37:08+00:00 Elis Yulianti elisyuliantiikom@gmail.com Mulfi Sandi Yuda 2@gmail.com <p style="font-weight: 400;">Aktivitas komunikasi pemasaran sangat beragam, berkembang pesat sampai hari ini. Pemasaran yang efektif merupakan ujung tombak bagi pengembangan bisnis pariwisata, terutama saat persaingan dalam perkembangan bisnis pariwisatamenunjukan identitas yang semakin tinggi dengan adanya berbagai produk dan destinasi wisata baru di industri ini. Bahkan tidak sedikit pelaku bisnis dalam industri pariwisata gagal dan gulung tikar karena tidak mampu melaksanakankegiatan pemasarannya dengan efektif. Dalam komunikasi pemasaran, PT. Fontis Aquam Vivam dapat merancang komunikasi pemasaran apa yang paling sesuai, efisien dan efektif untuk dilakukan oleh manajemen. Hal ini dapat memudahkan<br>manajemen menentukan dengan cara apa pemasaran akan dilakukan. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif, yaitu penelitian dimana peneliti ditempatkan sebagai instrumen kunci. Teknik pengumpulan data dilakukan secara penggabungan dan analisis data bersifat induktif. Teknik pengumpulan data menggunakan teknik observasi, wawancara, dokumentasi dan teknik triangulasi. Kemudian analisis data dengan melakukan reduksi data, penyajian data, dan penarikan kesimpulan. Adapun informan peneliti ada 5 orang, dengan menggunakan teknik purposive sampling. Hasil penelitian ini menunjukan bahwa ternyata pada saat pelaksanaan komunikasi pemasaran PT. Fontis Aquam Vivam dengan menggunakan 6 dimensi yaitu, <em>Advertising, personal selling, Direct Marketing, Sales Promotion, Public Relation a</em><em>nd Publicity, Interactive marketing </em>yang dicetuskan oleh Kolter dan Keller untuk pelaksanaan komunikasinya.</p> 2024-05-18T14:36:19+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10152 Pengaruh Lingkungan Kerja Dan Kerja Sama Tim Terhadap Produktivitas Kerja Karyawan PT. Yangtze Optical Fibre Indonesia 2024-05-19T23:46:31+00:00 Muhamad Candra Rosid mn20.muhamadrosid@mhs.ubpkarawang.ac.id Wanta Wanta 2@gmail.com Dwi Epty Hidayaty 3@gmail.com <p style="font-weight: 400;">Lingkungan kerja yang monoton serta kerjasama tim yang kurang baik membuat para pekerja kurang efektif dalam melakukan pekerjaan, sehingga produktivitas mereka juga terpengaruh. Studi ini guna memahami dampak lingkungan kerja dan kerjasama tim terhadap produktivitas kerja karyawan PT. Yangtze Optical Fibre Indonesia. Metode penelitian yang dimanfaatkan yaitu pendekatan kuantitatif memakai analisis regresi linear berganda. Jumlah populasi sebanyak 98 karyawan serta sampel yang dipakai 52 responden karyawan pada bagian divisi produksi. Hasil riset ini memperlihatkan lingkungan kerja secara sebagian berdampak positif yang penting bagi produktivitas kerja. Kolaborasi tim juga secara sebagian berdampak positif yang penting bagi produktivitas kerja. Lebih lanjut, baik lingkungan kerja maupun kolaborasi tim secara bersama-sama memberikan dampak positif yang penting bagi kinerja kerja karyawan.</p> 2024-05-19T10:46:53+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10112 Pengaruh Likuiditas, Pertumbuhan Perusahaan, Keputusan Investasi, Per, Profitabilitas, Dan Leverage Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) 2024-05-20T23:05:24+00:00 Wahyu Amriani Butar Butar amrianiwahyu@gmail.com Selvia I Simanjuntak amrianiwahyu@gmail.com Annisa Nauli Sinaga amrianiwahyu@gmail.com Yonson Pane amrianiwahyu@gmail.com <p>Saat ini perkembangan persaingan dunia bisnis semakin ketat, menuntut perusahaan untuk meningkatkan kinerjanya agar tetap bertahan dan dapat mencapai tujuan nya yaitu mencari keuntungan. Dalam penelitian ini bertujuan untuk menganalisis Pengaruh Likuiditas, Pertumbuhan Perusahaan, Keputusan Investasi, PER, Profitabilitas, Leverage Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan penelitian kuantatif dan Teknik pengambilan <em>purposive</em> sampling. Populasi dalam peneltian ini adalah 228 Manufaktur di Bursa Efek Indonesia(BEI). Sampel penelitian ini berjumlah 184. Modelnya dengan regresi linear berganda. Hasilnya adalah Likuiditas tidak berpengaruh secara parsial dan tidak signifikan terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Pertumbuhan Perusahaan tidak berpengaruh secara parsial dan tidak signifikan perusahaan terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Keputusan Investasi tidak berpengaruh secara parsial dan tidak signifikan terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). PER berpengaruh secara parsial dan signifikan terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Profitabilitas berpengaruh secara parsial dan signifikan terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Leverage tidak berpengaruh secara parsial dan tidak signifikan terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI).Likuiditas, Pertumbuhan Perusahaan, Keputusan Investasi, PER, Profitabilitas, dan Leverage berpengaruh simultan dan signifikan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia (BEI).</p> 2024-05-20T23:02:40+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10102 Pengaruh Lingkungan Sosial, Uang Saku, Kontrol Diri Dan Gaya Hidup Terhadap Perilaku Menabung Mahasiswa Universitas Muhammadiyah Sidoarjo 2024-05-20T23:15:39+00:00 Mochammad Rendy Pamungkas masyendy@gmail.com Sriyono Sriyono 3@gmail.com Wisnu Panggah Setiyono 3@gmail.com <p style="font-weight: 400;"><em>Saving is the most appropriate way to face the uncertainties of life's journey. Savings can be considered a savior when the economy is unstable. Good saving behavior is required to have adequate savings. This study aims to determine whether social environment, allowance, self-control, and lifestyle influence the saving behavior of students at Muhammadiyah University of Sidoarjo. This research employs a quantitative method. The population in this study is 11,631 and the sample size is 100 respondents. Random sampling technique is used for sample selection. The data used are primary and secondary data collected through questionnaire distributed via Google Forms. Based on the data analysis results, it is found that the social environment, allowance, self-control, and lifestyle collectively have a positive and significant effect on saving behavior. Social environment positively and significantly affects saving behavior, allowance positively and significantly affects saving behavior, self-control positively and significantly affects saving behavior, and lifestyle positively and significantly affects saving behavior.</em></p> 2024-05-20T23:14:23+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10178 Analisis Faktor – Faktor Yang Mempengaruhi Financial Distress Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdapat Di BEI 2024-05-21T00:44:32+00:00 Ruthefika Maydebora Saragih 2@gmail.com Frans Kevin Jamot Pahotton Sormin 3@gmail.com Aprilia Paskalita Panjaitan 3@gmail.com Ninta Katharina Nintakatharina@unprimdn.ac.id Yunelci Martha Seliamang 3@gmail.com <h1><em><span lang="id">Financial distress </span></em><span lang="id">merupakan suatu kondisi penyebab kebangkrutan yang paling sering dihadapi oleh suatu perusahaan. Suatu kondisi dimana perusahaan tidak dapat melunasi hutang atau kewajiban financialnya sehingga perusahaan tersebut terancam bangkrut disebut <em>financial distress</em>. Ada berbagai faktor yang mempengaruhi situasi <em>financial distress </em>suatu industri terutama perusahaan manufaktur sektor industri barang konsumsi. Variabel independen diukur dengan arus kas operasi, profitabilitas, likuiditas, dan leverage. Populasi penelitian adalah berupa perusahaan disektor industri barang konsumsi yang terdata di Bursa Efek Indonesia tahun 2018 – 2019. Penelitian ini menggunakan metode purposive sampling dalam pengambilan sampel, sehingga terdapat 29 perusahaan yang memenuhi kriteria. Metode analisis memakai analisis regresi linera berganda dengan memanfaatkan software SPSS versi 23. Hasil penelitian menyatakan arus kas operasi, profitabilitas, dan likuiditas memiliki pengaruh akan <em>financial distress </em>pada perusahaan manufaktur sektor industri barang konsumsi di BEI periode 2018 – 2021 bernilai signifikansi kurang dari 5% (&lt;0,05), sedangkan leverage menunjukkan hasil tidak memiliki pengaruh terhadap <em>financial distress </em>bernilai signifikansinya lebih dari 5% (&gt;0.05).</span></h1> <p>&nbsp;</p> 2024-05-20T23:34:49+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10179 Rise of AI: Transforming Data Analytics in Marketing Strategies 2024-05-20T23:55:49+00:00 Mohamad Sajili m.sajili90@gmail.com Lintang Anis Bena Kinanti lintang.anis@polije.ac.id Andi Muhammad Rudhan 3@gmail.com <p style="font-weight: 400;">This study investigates the transformative impact of AI technology and data analytics on marketing strategies within PT. Lautan Luas Tbk, a leading chemical distribution and manufacturing company. Through a quantitative research design, employing random sampling of 100 consumers and utilizing Smart PLS for analysis, the study examines the relationships between AI Technology Implementation, Data Quality and Availability, Analytical Capabilities, and Marketing Performance. The findings reveal significant direct effects, indicating that both AI Technology Implementation and Data Quality and Availability positively influence Analytical Capabilities and Marketing Performance. Moreover, significant indirect effects highlight the mediating role of Analytical Capabilities in the relationship between AI Technology Implementation / Data Quality and Availability and Marketing Performance. These results underscore the critical importance of adopting advanced data analytics and AI technologies, as well as ensuring data quality and availability, in enhancing marketing performance. The implications suggest that investments in AI technology integration and data management practices are essential for driving effective marketing strategies and achieving sustainable business growth in the competitive landscape of the chemical industry.</p> 2024-05-20T23:54:15+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10180 Ephemeral Content Domination: How to Harness the Power of Stories 2024-05-21T00:42:24+00:00 Miko Andi Wardana mikowardana@ipb-intl.ac.id Fatimah Abdillah 2@gmail.com Nurlela Nurlela 2@gmail.com <p style="font-weight: 400;">This research article examines the factors contributing to domination in ephemeral content for PT. Tirta Investama, focusing on the roles of creativity of content, frequency of posting, and engagement level. Using a quantitative research design and a sample of 100 consumers, the study explores both direct and indirect effects among these variables, utilizing path analysis with Smart PLS. The findings reveal that both creativity and frequency of posting have significant direct effects on engagement level and domination in ephemeral content. Additionally, engagement level serves as a critical mediator, linking creativity and frequency of posting to domination in ephemeral content. The results suggest that for PT. Tirta Investama to achieve a dominant position in the ephemeral content space, the company must prioritize creative, high-quality content and maintain a consistent posting schedule to drive audience engagement. The indirect effects highlight the importance of engagement as a conduit between content strategies and overall brand influence. These insights offer valuable guidance for PT. Tirta Investama's digital marketing strategy, emphasizing a balanced approach to content creation and audience interaction for long-term success in the ephemeral content landscape.</p> 2024-05-21T00:06:44+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10195 Money Mastery: Elevating Your Financial Competence in a Fast-paced World 2024-05-21T13:39:35+00:00 Linda Ayu Oktoriza lindaayu.okt@dsn.dinus.ac.id Amimah Qodari 2@gmail.com Vera Sari 3@gmail.com <p style="font-weight: 400;">This research investigates the intricate relationships between financial education, technology utilization, financial behavior, and financial competence among customers of Bank BCA Tembalang. Utilizing a quantitative research design and employing random sampling, data was collected from 70 bank customers. Path analysis using SmartPLS was conducted to examine direct and indirect effects. The results reveal significant direct effects of financial education and technology utilization on financial competence, as well as significant indirect effects through financial behavior. Financial education emerges as a key driver in shaping positive financial behaviors and enhancing financial competence, while the utilization of financial technology also plays a significant role. These findings underscore the importance of targeted educational initiatives and the adoption of digital financial tools in promoting financial literacy and empowering individuals to make informed financial decisions. Ultimately, this research contributes to the advancement of strategies aimed at improving financial well-being and service efficiency within the banking sector.</p> 2024-05-21T13:13:47+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10072 Analisis Biaya Promosi Pada PT. Bangun Karawang Megah 2024-05-21T14:07:06+00:00 Nuke Betharini mn20.nukebetharini@mhs.ubpkarawang.ac.id Dedi Mulyadi dedi.mulyadi@ubpkarawang.ac.id Santi Pertiwi Hari Sandi santi.pertiwi@ubpkarawang.ac.id <p><em>With </em><em>the increasing need for housing in Karawang, PT. Bangun Karawang Megah saw a promising opportunity and decided to build housing in response to increasing demand. To market this housing project, PT. Bangun Karawang Megah plans a careful promotional strategy. This research aims to find out how promotional costs can increase revenues at PT. Build a Magnificent Karawang. The method uses descriptive qualitative techniques using interview data collection and literature studies related to the research variables. The results that were published based on the interviews that had been conducted were PT. Bangun Karawang Megah uses various platforms to promote its housing such as Instagram, brochures, banners and billboards. The company also provides special service to customers with additional offers in the form of free aluminum frames, washing machines and back covers. The conclusion obtained based on interviews that have been conducted is the importance of promotion via Instagram. Anjar Septianto's involvement as a brand ambassador proves that investment in public figures can provide a 28.49% increase in sales in August, even though the cost of promotion using a brand ambassador is relatively low, only Rp. 2. 500,000, but this promotion proved to be very profitable because it succeeded in increasing revenue from IDR 8,748,000,000 to IDR 20,250,000,000 and this revenue became the highest revenue obtained by the company in 2023.</em></p> 2024-05-21T14:05:51+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9858 Analisis Implementasi Psak 72 Pada PT. Bumi Serpong Damai Tbk 2024-05-21T14:21:21+00:00 Siti Latiffah sitilatiffah24@gmail.com Devani Hasna Luthfiyah 2@gmail.com Lia Uzliawati 3@gmail.com <p>Perusahaan adalah sebuah entitas atau lembaga yang menjual barang atau jasa kepada masyarakat umum dengan tujuan untuk memperoleh keuntungan. Pendapatan adalah penjualan barang atau jasa suatu perusahaan selama periode waktu tertentu. PT Bumi Serpong Damai Tbk merupakan sebuah perusahaan real estate yang telah memiliki reputasi yang kuat di Indonesia. Penelitian ini bersifat kualitatif deskriptif. Data primer merupakan informasi yang diperoleh langsung dari PT. Bumi Serpong Damai Tbk. Sementara itu, data sekunder diperoleh dari berbagai dokumentasi seperti arsip perusahaan, deskripsi tentang struktur perusahaan, dan laporan keuangan. Metode analisis data yang diterapkan dalam penelitian ini adalah pendekatan kualitatif deskriptif. Pada tahun 2023, PT Bumi Serpong Damai Tbk mencatat pendapatan yang mengesankan, mencerminkan pertumbuhan yang stabil dan berkelanjutan dalam operasinya. Nilai pendapatan yang tercatat dalam tabel mencerminkan jumlah pendapatan yang telah diakui oleh PT Bumi Serpong Damai Tbk sesuai dengan persyaratan yang ditetapkan dalam PSAK 72. Penggunaan PSAK 72 memastikan bahwa pendapatan yang dicatat mencerminkan kondisi sesungguhnya dan memberikan gambaran yang jelas tentang kinerja keuangan perusahaan.</p> <p><strong>Kata Kunci: PSAK 72, Pendapatan, Pengakuan Pendapatan</strong></p> <p>&nbsp;</p> 2024-05-21T14:18:03+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9840 Pengaruh Pemasaran Langsung, Kualitas Produk, dan Kualitas Layanan Elektronik Terhadap Minat Beli Ulang Pada Live Streaming Marketing Shopee 2024-05-21T14:35:01+00:00 Tasya Diva Prameswara tsy.diva.prmswr@gmail.com Misti Hariasih mistihariasih@umsida.ac.id Alshaf Pebrianggara alshafpebrianggara@umsida.ac.id <p>Penelitian ini bertujuan untuk mengetahui pengaruh pemasaran langsung, kualitas produk, dan kualitas layanan elektronik terhadap minat beli ulang. Penelitian ini menggunakan pendekatan kuantitatif sebagai metode penelitian. Populasi penelitian ini terdiri dari masyarakat yang pernah membeli di Live Streaming Shopee, yang jumlahnya belum diketahui. Metode penentuan sampel yang digunakan adalah teknik purposive sampling non probability sampling yang berfungsi sebagai metode penentuan sampel, dengan rumus lemeshow ditetapkan bahwa 100 responden. Data yang digunakan dalam penelitian ini terdiri dari data primer, yang diperoleh melalui penyebaran kuesioner atau angket kepada responden. Teknik analisis data kuantitatif dengan menggunakan metode statistik digunakan untuk menganalisis data. Metode statistik yang digunakan adalah IBM SPSS 26. Berdasarkan hasil penelitian, secara parsial ditemukan bahwa pemasaran langsung (X1) memiliki pengaruh signifikan terhadap minat beli ulang (Y), kualitas produk (X2) berpengaruh positif terhadap minat beli ulang (Y), kualitas layanan elekronik (X3) berpengaruh positif terhadap minat beli ulang.</p> 2024-05-21T14:33:49+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10106 Pengaruh Religiusitas, Keadilan Perpajakan Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi 2024-05-22T01:12:14+00:00 Silvani Prisilya Putri Handoyo silvanipph@gmail.com Bill J.C Pangayow 2@gmail.com Elia Madatu Tandililing 3@gmail.com Yohanes C. Seralurin 3@gmail.com Ulfah Rizky Muslimin 4@gmail.com <p>Penelitian ini bertujuan untuk menginvestigasi pengaruh religiusitas, keadilan perpajakan, dan kualitas pelayanan pajak terhadap kepatuhan wajib pajak orang pribadi. Metode penelitian lapangan digunakan dengan teknik pengumpulan data menggunakan kuesioner dan studi pustaka. Sampel dipilih menggunakan teknik purposive sampling dengan kriteria wajib pajak orang pribadi di Kantor Pelayanan Pajak (KPP) Pratama Kota Jayapura. Analisis data dilakukan menggunakan Structural Equation Model - Partial Least Square (SEM-PLS) dengan bantuan WarpPLS 8.0. Hasil penelitian menunjukkan bahwa religiusitas, keadilan perpajakan, dan kualitas pelayanan pajak secara signifikan mempengaruhi kepatuhan wajib pajak orang pribadi. Implikasi penelitian ini adalah perlunya pemahaman yang lebih dalam terkait aturan perpajakan, peningkatan sosialisasi mengenai manfaat pajak, dan pertimbangan variabel tambahan serta metode pengumpulan data yang lebih variatif pada penelitian selanjutnya.</p> <p>Keywords: religiusitas, keadilan perpajakan, kualitas pelayanan pajak, kepatuhan wajib</p> 2024-05-22T01:09:12+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10217 Strategi Pemasaran Perusahaan Furniture CV. Orcard Collection Dalam Mempertahankan Usaha Furniture Pada Masa Peralihan Pandemi Ke Endemi Covid-19 2024-05-22T11:18:16+00:00 Melen Fitria Senna Ayrdelan 18311456@students.uii.ac.id Erlita Ridanasti 2@gmail.com <p style="font-weight: 400;"><em>Building an existence in the furniture industry, CV Orcard Collection, a company that focuses on the production of wooden and rattan furniture, has faced various challenges in following the fast-changing market dynamics. Thus, there is a need for an in-depth analysis of the marketing strategies implemented by CV Orchard Collection in order to maintain and increase market share. Therefore, this research was conducted with the aim of analyzing the marketing strategy through Segmentation, Targeting, and Positioning (STP) applied by CV Orcard Collection and analyzing the 7P marketing mix elements (Product, Price, Place, Promotion, People, Process, and Physical Evidence) used by CV Orchard Collection in maintaining the furniture business during the transition from pandemic to Covid-19 endemic. The results of the STP analysis show that CV Orcard Collection has succeeded in identifying relevant market segments and determining the right target market, as well as positioning itself as a provider of wood and rattan furniture products with superior quality. In the context of the 7P marketing elements, the company has considered aspects such as product quality, appropriate pricing, effective distribution strategies, appropriate promotion, and attention to customer service and production processes.&nbsp; The conclusion from the analysis is that CV Orcard Collection has implemented an effective marketing strategy with the STP approach, focusing on market segmentation based on geographic, and psychographic consumers. By targeting property business owners and business people, and positioning itself through the tagline "3T", the company has succeeded in maintaining business sustainability. In the context of the 7Ps, CV Orcard Collection highlights its superior products, sets prices with a customized formula, and utilizes strategic physical locations, promotional efforts are focused on digital marketing, building positive relationships with consumers, ensuring production processes according to the tagline and maintaining a reputation as a high-quality furniture manufacturer.&nbsp; Therefore, this research can be a constructive suggestion for CV Orcard Collection to continue to update market segmentation and diversify target markets, maintain product quality consistency, and utilize local distribution and online platforms, while increasing visibility through social media, customer service, and production process efficiency, and strengthening branding and supporting facilities to improve consumer perception and company competitiveness.</em></p> 2024-05-22T11:17:13+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5987 Determinan Pendapatan Asli Daerah Di Jawa Timur Pada Masa Covid-19 2024-05-23T12:33:29+00:00 Gupita Gustiarni 2@gmail.com Amir Hidayatulloh amir.hidayatulloh@act.uad.ac.id <p><em>The aim of the study was to analyze the determinants of regional original income in East Java during the Covid-19 period.</em> <em>The population of this study is all city/district APBD realization data in Indonesia in 2020. Meanwhile, the research sample is data on city/district APBD realization in East Java.</em> <em>The data analysis technique of this study used multiple linear regression analysis.</em> <em>This study obtained the results that local revenue in East Java during the Covid-19 period was influenced by restaurant taxes and hotel taxes.</em> <em>However, the entertainment taxes did not affect local revenue in East Java during the Covid-19 pandemic.</em> <em>This is because in 2020, cinemas will stop operating.</em></p> 2024-05-23T12:32:23+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9310 Factors Influencing Overall Brand Equity And Identification In Local Cultural Heritage Products: A Case Study On Indonesian Millennial And Gen Z Generations 2024-05-23T15:41:18+00:00 Sifa Azzahra sifaazzahra99910@gmail.com Iwa Sanjaya 2@gmail.com Jeanne Lukman 3@gmail.com Jonathan Ermanda 4@gmail.com <p>&nbsp;The purpose of this study is to look into the variables affecting overall brand equity and identification in locally produced cultural heritage goods among Indonesian millennials and Gen Z. While overall brand equity serves as a moderator variable, the study focuses on brand awareness, perceived quality, brand associations, brand loyalty, and perceived brand localness (PBL) as independent factors and the dependent variable is intention to purchase. Design/methodology/approach: A sample of 300 respondents from the Jabodetabek neighborhood, Indonesia, were used in a quantitative manner. Questionnaires that were circulated electronically were used to collect data. Regression analysis, factor analysis, and reliability tests were all used to examine the correlations between the different variables. Findings: The data show that brand associations, brand loyalty, and perceived brand localness (PBL) all have a big impact on overall brand equity. Brand equity, however, is not greatly influenced by brand awareness and perceived quality. In addition, overall brand equity significantly influences purchase intention in a favorable way. Research limitations/implications: The study is restricted to a certain geographic area and an age range, which may prevent it from being generalized. Furthermore, the study ignores influences from outside the specified setting and only looks at context-specific characteristics. Originality/value: This study advances our knowledge of how perceptions of brand localness, brand loyalty, and brand associations affect total brand equity in the context of locally produced goods with a rich cultural heritage. Additionally, it emphasizes how important total brand equity is in influencing millennial and Gen Z consumers in Indonesia's purchasing decisions.</p> <p><strong>Keywords: </strong>Brand Awareness; Perceived Quality; Brand Association; Brand Loyalty; Brand equity; Perceived Localness; Purchase Intention; Local Fashion Heritage<em>.</em></p> 2024-05-23T15:37:41+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9859 Implementasi PSAK 22 Sebelum dan Sesudah Adopsi IFRS pada Laporan Keuangan PT Kalbe Farma, Tbk. 2024-05-23T15:54:50+00:00 Intan Asiawati intanasiawt24@gmail.com Clarisa Bunga Lestari 2@gmail.com Lia Uzliawati 3@gmail.com <p>PSAK 22 menjelaskan bahwa perusahaan memiliki fleksibilitas untuk melakukan kombinasi bisnis, yang terjadi ketika satu entitas memperoleh kendali atas entitas lain melalui transaksi atau situasi tertentu. Tujuan dari penelitian ini adalah menganalisis implementasi PSAK 22 sebelum dan sesudah adopsi IFRS di Indonesia. Data yang digunakan dalam penelitian ini bersumber dari perusahaan di sektor konsumsi, yaitu PT Kalbe Farma, Tbk yang terdaftar di Bursa Efek Indonesia. PSAK 22 mendefinisikan kombinasi bisnis sebagai suatu kegiatan di mana entitas memperoleh kendali atas satu atau lebih bisnis melalui peristiwa atau transaksi. Metode yang akan dipakai dalam studi ini ialah memanfaatkan pendekatan kualitatif dengan teknik analisis isi (content analysis). Penelitian ini membahas tentang implementasi akuntansi untuk kombinasi bisnis dalam laporan keuangan PT Kalbe Farma, Tbk. Dalam proses akuisisi ini, perusahaan mengakui adanya goodwill, yang tercermin dalam peningkatan saldo goodwill menjadi Rp293.279.778.022 pada tahun 2019. Perusahaan telah mengalami perubahan signifikan dalam pengakuan dan perlakuan akuntansi terkait akuisisi dan penggabungan bisnis dari tahun 2009 hingga 2019.</p> 2024-05-23T15:50:39+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10270 Pengaruh Kompensasi, Stress Kerja, dan Disiplin Kerja Terhadap Kinerja Karyawan pada PT. Stara Bumi Surya 2024-05-25T04:47:16+00:00 David David 2@gmail.com Purnama Yanti Purba purnamayantipurbaa@unprimdn.ac.id Yola Yola 3@gmail.com Ferry Leonardo 2@gmail.com Elfina Okto Posmaida Damanik 3@gmail.com <p style="font-weight: 400;"><em>The purpose of this study is to investigate and evaluate how PT. Stara Bumi Surya employees perform in relation to pay,stress at work, and work discipline. The basis of this research includes the phenomena of low compensation offered by firms, the burden &nbsp;of&nbsp; working &nbsp;too &nbsp;much, &nbsp;the employees who frequently arrive late, and the number of employees whoquit annually from 2018 to 2022. Explanatory research using a quantitative descriptive research design is the researchmethodology employed. The participants in the study are PT. Stara Bumi Surya employees. Saturated sampling was themethod utilized for 68 responders. Multiple linear regression analysis is the technique utilized for data analysis. Thestudy's findings demonstrate that work stress significantly impairs employee performance, remuneration significantly enhances employee performance, and work discipline significantly enhances employee performance at &nbsp;PT&nbsp; StaraBumi Surya. Work discipline, workplace stress, and pay all have positive and significant effects simultaneously.</em></p> 2024-05-25T04:46:40+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10236 Neraca Kehidupan Dan Laba Rugi Kehidupan : Pengelolaan Keuangan Bisnis Yang Seimbang Dengan Kehidupan Pribadi 2024-05-25T05:07:14+00:00 Rustan Rustan rustan@unismuh.ac.id Andi Arifwangsa Adiningrat andiariefky@unismuh.ac.id Ummu Kalsum mumudarfin@gmail.com Sitti Zulaeha ulezulaeha@unismuh.ac.id Sheila Kusumaningrum sheila11@unkhair.ac.id <p>Penelitian ini bertujuan untuk mengetahui dan menganalisis neraca kehidupan dan laba rugi kehidupan dalam pengelolaan keuangan bisnis dengan kehidupan pribadi. Penelitian ini menggunakan pendekatan fenomenologi yang bersifat kualitatif, dengan paradigma interpretif sebagai payung penelitian. Adapun teknik pengumpulan data yang digunakan untuk penelitian ini adalah teknik wawancara, pengamatan /observasi, dan dokumentasi. Hasil penelitian ini menunjukan bahwa neraca kehidupan memberikan dampak positif walupun belum optimal dalam pengelolaan keuangan usaha dengan kehidupan pribadi, Laba rugi kehidupan memberikan dampak negative dalam pengelolan keuangan dengan kehidupan pribadi, UMKM dapat menciptakan keseimbangan usaha dunia dan diakhirat dalam pengelolaan keuangan dengan baik dan positif.</p> <p><strong>&nbsp;</strong><strong>Kata kunci:</strong> Manajemen Keuangan, Keuangan Bisnis, Neraca Kehidupan, Laba Rugi Kehidupan dan UMKM</p> 2024-05-25T05:05:56+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10235 Efektivtas Akuntansi Hijau Dan Kompetensi Petani Dalam Pengelolaan Keuangan Usaha Tani 2024-05-25T05:24:33+00:00 Andika Pramukti andika.pramukti@umi.ac.id Andi Amran Asriadi a.amranasriadi@unismuh.ac.id Sitti Mukarramah nida.mukarramah@gmail.com Andi Arifwangsa Adiningrat andiariefky@unismuh.ac.id Mahardika Catur Putriwana Malik mahardika@unkhair.ac.id <p>Petani di Indonesia, khususnya di daerah pedesaan, sering menghadapi berbagai permasalahan ekonomi dan keuangan yang menghambat pengelolaan usaha tani yang berkelanjutan dan efisien. Penelitian ini bertujuan untuk mengetahui efektivitas akuntansi hijau dan kompetensi petani terhadap pengelolaan usaha tani. Lokasi penelitian ini di Kabupaten Maros dan di Kabupaten Takalar Provinsi Sulawesi Selatan. Teknik pengumpulan data dengan observasi, wawancara kepada informan. Metode penelitian yang digunakan yaitu analisis berupa kualitatif dengan Langkah-langkah mulai reduksi data, penyajian data sampai penarikan kesimpulan. Hasil penelitian ini menunjukan bahwa akuntansi hijau yang&nbsp; diterapkan cukup efektif namun belum optimal yang dilakukan oleh petani dalam mengelola keuangan usaha tani, sedangkan kompetensi petani kurang efektif dalam mengelola keuangan usaha tani.</p> 2024-05-25T05:21:36+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10272 Analisis Perbandingan Kualitas Pelayanan Antara Marketplace Shopee Dan Tokopedia Di Kota Sidoarjo 2024-05-25T05:48:23+00:00 Wilda Sazkia Nuryana wildaszk@gmail.com Sonja Andariani 2@gmail.com <p style="font-weight: 400;"><em>This research aims to analyze the comparison of service quality between the Shopee and Tokopedia marketplaces in Sidoarjo City. Customers compare service quality which consists of several dimensions, namely: Tangibles, Reliability, Responsiveness, Assurance and Empathy. The aim of the research is to determine and analyze the differences in service quality between the Shopee and Tokopedia marketplaces in Sidoarjo City. This research uses a quantitative method by collecting data through a questionnaire using Purposive Sampling techniques in sampling, the respondents in the research were 100 respondents with the following criteria: 1) Users of both Shopee and Tokopedia marketplaces who live in Sidoarjo City, 2) Have made transactions on both marketplaces at least 2-3 times a month. The analysis technique used in this research is the Wilcoxon test as an alternative to the paired T-test which is not normally distributed. The results of this study show that: (1) Quality of Service in the tangibles dimension shows that the average results in tangibles are superior to Shopee compared to Tokopedia, (2) Quality of Service in the reliability dimension shows that the average results in reliability are superior to Shopee compared to Tokopedia, (3) The service quality of the responsiveness dimension shows that the average result on responsiveness is superior to Shopee compared to Tokopedia, (4) the quality of service on the assurance dimension shows that the average result on assurance is superior to Shopee compared to Tokopedia, (5) the service quality of the empathy dimension shows the average result on Empathy is superior to Shopee compared to Tokopedia.</em></p> 2024-05-25T05:47:06+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10274 Penggunaan Quick Response Code Indonesian Standard (QRIS) Sebagai Sistem Pembayaran Digital: Analisis Bibliometrik 2024-05-25T09:40:46+00:00 Ferdy Achmad Triwahyudi wahyudiiferdy@gmail.com Indrawati Yuhertiana 3@gmail.com <p style="font-weight: 400;"><em>This study aims to determine the development of publications on the topic of using Quick Response Indonesian Standard (QRIS) as a digital payment system from 2018-2023 and find out scientific articles that have the highest number of citations on the topic of using Quick Response Indonesian Standard (QRIS) as a digital payment system. Data collection was carried out using Google Scholar with QRIS keywords and digital payment systems. With the categories used, namely article titles, abstracts, and keywords in vulnerable time 2018-2023. Search results show that there are 568 articles, but that number are documents of various forms. While the form of articles that researchers want is only in the form of journal articles, so that from a total of 568 only 261 articles are left in the form of journals. The number of such articles will be managed through VOSviewer 1.6.20 software. Of the 268 journal articles, many of them discuss the use of QRIS as a digital payment system in the MSME (Micro, Small and Medium Enterprises) sector. This is very interesting because MSMEs are a small business sector that has limited resources so they lack technological competence, but many studies have explored the use of QRIS in this sector. The use of QRIS, ease of use of QRIS, financial literacy, and the impact of using QRIS are clusters that have been of concern to previous researchers.</em></p> 2024-05-25T09:40:12+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9068 Pengaruh Struktur Modal, Ukuran Perusahaan Dan Profitabilitas Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumen Primer Yang Terdaftar Di Bei Tahun 2019-2022 2024-05-25T11:13:52+00:00 Muhammad Subandi muhammadsubandi@mhs.unisbank.ac.id Batara Daniel Bagana batara2@gmail.com <p>Tujuan dari penelitian ini adalah menyajikan bukti empiris mengenai pengaruh struktur modal, ukuran perusahaan, dan profitabilitas terhadap nilai perusahaan, terutama pada perusahaan manufaktur sektor barang konsumen primer yang terdaftar di Bursa Efek Indonesia (BEI). Data keuangan yang digunakan melibatkan periode 2019-2022, dengan 124 observasi dari perusahaan manufaktur sektor barang konsumen primer diambil sebagai sampel. Data yang dimanfaatkan dalam penelitian ini bersumber dari data sekunder. Untuk analisis data, penelitian ini mengadopsi metode analisis regresi berganda, yang dieksekusi dengan menggunakan perangkat lunak SPSS 25. Temuan dari penelitian ini menunjukkan bahwa adanya dampak positif dari profitabilitas terhadap nilai perusahaan, sedangkan struktur modal dan ukuran perusahaan menunjukkan dampak negatif terhadap nilai perusahaan.</p> <p><strong>Kata Kunci </strong>: Struktur Modal, Ukuran Perusahaan, Profitabilitas, Nilai Perusahaan</p> 2024-05-25T00:00:00+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10275 Pengaruh Pemahaman Investasi, Modal Minimal, Dan Motivasi Terhadap Minat Mahasiswa Dalam Melakukan Investasi Di Pasar Modal Syariah (Studi Mahasiswa Fakultas Ekonomi Dan Bisnis Islam Universitas Islam Negeri Fatmawati Sukarno Bengkulu Angkatan 2020) 2024-05-25T12:09:04+00:00 Olvy Renjani olvyrenjani7@gmail.com Nurul Hak 2@gmail.com Yetty Afrida Indra 3@gmail.com <p style="font-weight: 400;"><em>This research aims to: (1) find out how much influence understanding investment, minimum capital, and motivation has on students' interest in investing in the sharia capital market. (2) find out whether understanding investment, minimum capital, and motivation simultaneously have a significant effect on students' interest in investing in the Islamic capital market. Types of field research data with a quantitative approach. To reveal this problem in depth and comprehensively. This research uses an associative quantitative approach by collecting primary data in the form of a questionnaire distributed to 75 respondents. The data analysis technique used is multiple linear regression. The research results show that there is an influence of There is no influence of X2 on Y because the significant value is 0.493 &gt; 0.05, so Ha is rejected, meaning there is no influence of minimum capital on students' interest in investing. There is an influence of The variables investment understanding, minimum capital, and motivation influence students' interest in investing in the Islamic capital market by 0.308 or 30%, while the remaining 70% is explained by other factors not examined in this research.</em></p> 2024-05-25T00:00:00+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10071 Pengaruh Kualitas Produk Dan Psikologi Konsumen Terhadap Keputusan Pembelian Pada UMKM Dapur Opat 2024-05-25T12:28:24+00:00 Rizky Wahyu Pratama mn20.wahyupratama@mhs.ubpkarawang.ac.id Enjang Suherman enjang.suherman@ubpkarawang.ac.id Laras Ratu Khalida laras.ratu@ubpkarawang.ac.id <p><em>The phenomenon that occurs in MSMEs is that there are several consumers who have made purchases but after some time do not make purchases again from the Dapur Opat MSMEs. The aim of this research is to examine product quality and consumer psychology regarding purchasing decisions at Dapur Opat MSMEs. The method used in this research is descriptive quantitative, data collection methods using questionnaires and Likert scales. The population in this study were consumers from Dapur Opat MSMEs, the sample used was 97 respondents, in data analysis. Multiple linear regression analysis technique with a significance level of 0.05. The entire analysis was calculated using the SPSS version 23 program. The test results show that (1) partially product quality has a significant positive effect on purchasing decisions at Dapur Opat MSMEs. (2) partially consumer psychology has a significant positive effect on purchasing decisions at Dapur Opat MSMEs. (3) simultaneously product quality and consumer psychology have a positive and significant effect on purchasing decisions. So, Dapur Opat MSMEs must be able to maintain product quality and provide good consumer psychology to improve consumer purchasing decisions.</em></p> <p>&nbsp;</p> 2024-05-25T12:26:57+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10312 Beban Kerja, Stres Kerja, Kepuasan Kerja, Komitmen Organisasi, Turnover Intention Karyawan Hotel Java Heritage Purwokerto 2024-05-27T07:23:17+00:00 Rizka Amalia Agustin Arizka865@gmail.com Sri Sundari 2@gmail.com Ratna Pujiastuti 3@gmail.com Herwiek Diah Lestari 3@gmail.com Dian Safitri Pantja Koesoemasari 4@gmail.com <p style="font-weight: 400;">Tujuan penelitian ini adalah&nbsp; untuk mengetahui dan menganalisis signifikansi pengaruh beban kerja, stres kerja, kepuasan kerja, dan komitmen organisasi terhadap turnover intention pada karyawan Hotel Java Heritage Purwokerto. Populasi pada penelitian ini adalah karyawan tetap Hotel Java Heritage Purwokerto dengan jumlah 111 karyawan. Metode pengambilan sampel menggunakan teknik proportionate stratified random sampling dengan jumlah sampel 92 responden. Alat analisis yang digunakan analisis regresi linier berganda. Hasil penelitian secara parsial beban kerja dan stress kerja berpengaruh positif dan signifikan terhadap turnover intention pada karyawan Hotel Java Heritage Purwokerto. Sedangkan kepuasan kerja dan komitmen organisasi berpengaruh negatif dan signifikan terhadap turnover intention pada karyawan Hotel Java Heritage Purwokerto. Implikasi pada penelitian ini bahwa untuk mengurangi turnover intention pada karyawan Hotel Java Heritage Purwokerto dapat dilakukan dengan memperbaiki jadwal yang sudah ada agar karyawan tidak merasa jenuh dan bekerja sesuai standar, memberikan dukungan kepada karyawan dan masukan yang bermanfaat bagi karyawan, sikap pimpinan yang mampu meng-handle hubungan antar karyawannya, memberikan apresiasi atas prestasi yang sudah dicapai karyawan dalam melaksanakan pekerjaannya.</p> 2024-05-27T07:21:58+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10328 Invest Wisely, Save Smartly: Unleashing Your Financial Potential 2024-05-27T07:36:49+00:00 Ainur Rizki ainur.iien@gmail.com Yochi Elanda 2@gmail.com Asep Saeful Falah 4@gmail.com <p style="font-weight: 400;">This study delves into the intricate dynamics of financial potential among Bank Sumut's clientele, focusing on the interrelationships between investment decisions, saving habits, financial literacy, and financial potential. Using a quantitative research design and employing Smart PLS analysis, data was collected from a sample of 100 bank customers through random sampling. The findings reveal significant direct effects of investment decisions, saving habits, and financial literacy on financial potential, underscoring their crucial roles in shaping individuals' financial capabilities. Additionally, the study uncovers significant indirect effects, highlighting the mediating role of financial literacy in the relationships between investment decisions, saving habits, and financial potential. These results emphasize the importance of promoting financial literacy alongside encouraging prudent saving habits and informed investment decisions to enhance customers' overall financial well-being. The insights derived from this research offer valuable implications for Bank Sumut and similar financial institutions in designing effective strategies to empower their clientele towards achieving long-term financial stability and success.</p> 2024-05-27T07:35:42+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10329 Optimalisasi Kinerja Karyawan di RSUD Hj. Anna Lasmanah Banjarnegara: Pengaruh Promosi Jabatan, Kerjasama Tim, Etos Kerja, dan Kecerdasan Emosi 2024-05-27T07:49:15+00:00 Siti Yulichah akhdan.ay@gmail.com P. Edi Sumantri 2@gmail.com Sri Sundari 3@gmail.com Heri Setyawan 4@gmail.com <p style="font-weight: 400;">Tujuan penelitian ini adalah untuk menganalisis signifikansi pengaruh promosi jabatan, kerjasama tim, etos kerja, dan kecerdasan emosi terhadap kinerja karyawan RSUD Hj, Anna Lasmanah Banjarnegara. Populasi dalam penelitian ini sebanyak 287 karyawan. Teknik pengambilan sampel dalam penelitian ini adalah proportional stratified random sampling dan diperoleh sampel sebanyak 72 sampel. Alat analisis&nbsp; menggunakan regresi linear&nbsp; berganda. Hasil persamaan regresi adalah Y = -1,028 + 0,248 X1 + 0,292 X2 + 0,186 X3 + 0,241 X4&nbsp; + e.&nbsp; Nilai koefisien determinasi R Square yaitu sebesar 92,7 persen. Nilai F hitung lebih besar dari nilai F tabel (532,529 &gt; 2,4258) maka dapat diartikan bahwa model regresi yang digunakan layak. Dari penelitian ini dapat disimpulkan: Promosi jabatan berpengaruh positif signifikan terhadap kinerja karyawan RSUD Hj. Anna Lasmanah Banjarnegara. Kerjasama tim berpengaruh positif signifikan terhadap kinerja karyawan RSUD Hj. Anna Lasmanah Banjarnegara. Etos kerja berpengaruh positif signifikan terhadap kinerja karyawan RSUD Hj. Anna Lasmanah Banjarnegara. Kecerdasan emosi berpengaruh positif signifikan terhadap kinerja karyawan RSUD Hj. Anna Lasmanah Banjarnegara.</p> 2024-05-27T07:48:47+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10330 Agile HR: Adapting Human Resource Practices to Rapid Business Changes 2024-05-27T11:16:54+00:00 Lusia Nargis lusianargis@univ-tridinanti.ac.id Brastoro Brastoro 2@gmail.com Muhammad Fuad 3@gmail.com <p style="font-weight: 400;">In today's rapidly evolving business landscape, organizations face the challenge of adapting to dynamic changes while maintaining high levels of employee performance and engagement. This study investigates the relationships among Agile HR Practices, Business Changes, Employee Engagement, and Employee Performance within the context of&nbsp; PT. Jimmulya. Using a nonrandom sampling technique, data was collected from 90 employees and analyzed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS). The results indicate that Agile HR Practices significantly influence both Employee Engagement and Employee Performance, highlighting the importance of flexible HR strategies in fostering a highly engaged workforce and driving improved performance outcomes. Additionally, Employee Engagement was found to mediate the relationship between Agile HR Practices and Employee Performance. However, the indirect effect of Business Changes on Employee Performance through Employee Engagement was non-significant, suggesting the need for further exploration of the complex dynamics between HR practices, business changes, employee engagement, and performance. These findings provide valuable insights for organizations seeking to enhance their HR strategies and navigate the challenges of dynamic business environments effectively.</p> 2024-05-27T11:15:55+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10332 Investing in Your Future: Developing Financial Competence for Success 2024-05-27T11:28:10+00:00 Evieana R Saputri evieanars4@gmail.com Sani Haryati 2@gmail.com Akmal Nurisnanto Dewatmoko 3@gmail.com <p style="font-weight: 400;">This study conducted at Bank Indonesia in Yogyakarta investigates the intricate relationship between financial education, access to financial resources, financial behavior, and financial competence among the bank's customers. Utilizing a quantitative research design and employing SmartPLS for data analysis, the study examines the direct and indirect effects of these variables on financial competence. Findings reveal significant direct effects of financial education and access to financial resources on financial competence, with financial behavior mediating the relationship between financial education and financial competence. However, access to financial resources does not directly influence financial behavior and competence. These results underscore the importance of comprehensive financial education programs in fostering positive financial behaviors and enhancing financial competence among individuals, thereby contributing to greater financial well-being and stability in the Yogyakarta region.</p> 2024-05-27T11:27:03+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10333 From Clicks to Conversations: The Evolution of Chatbot Marketing 2024-05-27T12:05:59+00:00 Hendro Sugiarto hendro@institutpendidikan.ac.id Desi Try Anggarini 22@gmail.com Lati Sari Dewi 2@gmail.com <p style="font-weight: 400;">This research investigates the dynamics of chatbot marketing within PT Sinar Sosro, focusing on the interplay between user experience, marketing strategy evolution, and the effectiveness of chatbot conversations. Through a quantitative approach utilizing Smart PLS analysis, data was gathered from a sample of 100 consumers. The findings reveal significant direct effects of both user experience and marketing strategy evolution on chatbot conversations, emphasizing their pivotal roles in driving meaningful engagements. Moreover, indirect effects analysis highlights the mediating role of user experience in the relationship between marketing strategy evolution / Number of Clicks and chatbot conversations. These insights underscore the importance of optimizing user-centric approaches and aligning marketing strategies with user preferences to foster positive experiences, enhance chatbot effectiveness, and achieve marketing objectives effectively within PT Sinar Sosro's digital ecosystem.</p> <p style="font-weight: 400;">&nbsp;</p> 2024-05-27T12:05:26+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10060 The Influence Of Interpersonal Communication On Organization Performance : A Meta-Analysis 2024-05-27T12:33:01+00:00 Rahmi Wahyuni liseasnur603@gmail.com <p>This study aims to investigate the significant impact of interpersonal communication on overall organisational performance.&nbsp; This type of research is a meta-analysis research. The inclusion criteria in the study are research from national or international journals indexed by SINTA and Scopus, research related to personal communication on organisational performance, research published in 2020-2024, and attach complete data in analysing the effect size value. The analysis includes a comprehensive review of the existing literature on the topic, covering a range of industries and organisational settings. The results of the meta-analysis indicated a strong positive influence between interpersonal communication and organisational performance with a value of rES=0.818; z= 0.629; p &lt; 0.001) with a high effect size category. Furthermore, this study revealed that effective interpersonal communication can increase employee engagement, enhance collaboration, and improve problem-solving ability, which ultimately results in better organisational outcomes. The findings also highlight the importance of considering individual differences, such as personality traits and job complexity, in understanding the impact of interpersonal communication on organisational performance. The research has significant implications for organisational leaders and managers, who emphasise the importance of fostering a culture of open and effective communication within their organisations. By understanding the critical role interpersonal communication plays in driving organisational performance, leaders can develop targeted strategies to improve communication and</p> 2024-05-27T12:33:01+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10306 Analisis Strategi Digital Marketing Terhadap Pertumbuhan Wisata Halal Di Kota Bengkulu 2024-05-27T14:28:22+00:00 Pefriyadi pefriyadi pefriyadi@iaincurup.ac.id Ade Tiara Yulinda 2@gmail.com Yenti Sumarni 3@gmail.com Reni Indriani 4@gmail.com <p class="TextBody"><em><span lang="EN-US">Penelitian ini bertujuan untuk menganalisis strategi digital marketing yang memengaruhi pertumbuhan wisata halal di Kota Bengkulu. Metode kualitatif digunakan dengan fokus pada persepsi dan pengalaman pengguna serta praktisi industri pariwisata halal. Desain penelitian melibatkan wawancara mendalam dan analisis konten digital terkait. Operasionalisasi variabel melibatkan identifikasi faktor-faktor kunci seperti kualitas konten digital dan pengaruh kredibilitas sumber informasi. Temuan menunjukkan bahwa strategi digital marketing yang efektif meningkatkan kesadaran dan preferensi konsumen terhadap destinasi wisata halal di Kota Bengkulu. Implikasi dari penelitian ini adalah pentingnya mengoptimalkan strategi digital marketing untuk mendukung pertumbuhan wisata halal, serta meningkatkan kerjasama antara pelaku industri pariwisata dengan pemerintah daerah dalam mengembangkan destinasi wisata halal. Penelitian ini memberikan kontribusi dalam memahami peran strategi digital marketing dalam pertumbuhan sektor pariwisata halal, khususnya di daerah dengan potensi wisata yang belum tergali sepenuhnya seperti Kota Bengkulu.</span></em></p> <p>&nbsp;</p> 2024-05-27T12:41:25+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10334 Islamic Bank Financial Performance Analysis: Influence and Causes 2024-05-27T14:23:19+00:00 Muhammad Rifky Santoso m.rifky.santoso@gmail.com <p style="font-weight: 400;"><em>Analysis of the financial performance of Islamic banks is mostly done by experts. This analysis uses many models, such as liquidity. In addition to assessing the financial performance of the Islamic bank itself, this financial performance analysis also refers to its influence on other factors such as economic growth. By using a literature study, this article analysis what influences and is influenced by the financial performance of Islamic banks. This article finds that the financial performance of Islamic banks influences external factors such as economic growth and internal factors such as credit risk. This financial performance is also influenced by external factors, such as economic growth, and internal ones, such as CSR disclosure. The financial performance of Islamic banks is also used to compare it with the performance of conventional banks and fellow Islamic banks in different countries. Each researcher in the sampled article uses a different analytical method according to his research objectives. Islamic banks have a unique performance analysis method that does not exist in conventional banks, namely financing measurement using non-profit loss-sharing and profit loss-sharing schemes</em></p> 2024-05-27T14:22:38+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/7777 Pengaruh Perceived Fit, Perceived Novelty, Dan Customer Attitude Terhadap Purchase Intention Dalam Strategi Co-Branding 2024-05-27T15:11:16+00:00 Arum Ranandhyta Isra Widjayanti Rahadjeng arum.ranandhyta.isra-2022@feb.unair.ac.id <p>Merek mengkomunikasikan kualitas dan menciptakan gambaran atau karakteristik yang bermakna di benak konsumen yang membantu mereka dalam mengambil keputusan pembelian. Merek yang memiliki kekuatan yang signifikan mampu membentuk representasi yang menarik dalam persepsi konsumen, memengaruhi keputusan pembelian, dan mendorong loyalitas pelanggan. Co-branding telah menjadi strategi populer dalam persaingan pasar yang sengit. Penelitian ini menggunakan metode kuantitatif dengan mengumpulkan data dari konsumen yang sudah mengenal merek Indomie dan Indofood Ice Cream serta produk Choc Rocks Cone Indomie, namun belum pernah membeli produk Choc Rocks Cone Indomie. Hasil penelitian menunjukkan bahwa perceived fit berperan penting sebagai mediator antara sikap pelanggan terhadap merek dan produk co-branding. Selain itu, sikap pelanggan terhadap produk co-branding, perceived fit, dan perceived novelty memiliki pengaruh positif pada keinginan pembelian produk co-branding. Meskipun perceived novelty memiliki pengaruh positif, tidak menjadi mediator yang signifikan. Oleh karena itu, perusahaan yang ingin meluncurkan produk co-branding perlu memahami peran penting perceived fit dalam memengaruhi sikap pelanggan dan keinginan pembelian.</p> 2024-05-27T15:11:16+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10108 Pengaruh Supervisor Support Terhadap Turnover Intention Yang Di Mediasi Oleh Employee Engagement Pada Perusahaan Manufaktur Di Kawasan EJIP 2024-05-27T23:14:36+00:00 Patricia Putri Wulandari patriciawulandari64@gmail.com Muhamad Ekhsan muhamad.ekhsan@pelitabangsa.ac.id <p><em>The study looks at how senior support affects the number of employees leaving a manufacturing company in the EJIP area, which is an integrated manufacturing industrial area in Cikarang, Bekasi. The study includes 77 workers from manufacturing companies, which is mostly made up of manufacturing plants from different sectors. One of the factors that may influence employees to leave the company is the lack or excess of superior support and the level of employee involvement that is minimal or overrepresented. Research shows that employee resilience has a significant positive impact on exit intensity. This finding also shows that superior support can also contribute to employee engagement. In addition, senior support also has a positive effect on employee exit intensity due to the presence of inappropriate senior support, resulting in an increase in employees who intend to exit the company. As well, employee involvement can contribute as a mediator between turnover intentions and supervisory support. The study's limitations include a limited number of respondents and a single study location. Therefore, we recommend expanding the sample from multiple companies, incorporating additional independent variables, employing diverse data collection methods, and conducting longitudinal research to observe changes in the phenomenon over time.</em></p> 2024-05-27T23:13:07+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10227 Pengaruh Job Description Dan Disiplin Kerja Terhadap Produktivitas Kerja Karyawan Melalui Motivasi Kerja Sebagai Variabel Mediasi Pada PT. Indofood Cbp Sukses Makmur Tbk Cibitung 2024-05-27T23:52:12+00:00 Lisa Andriani liisaandriani47@gmail.com Fitri Rezeki fitri_rezeki@pelitabangsa.ac.id <p><em>The </em><em>decline in employee productivity of PT Indofood CBP Sukses Makmur Tbk Cibitung in 2023 is allegedly influenced by job description factors and employee work discipline. This study aims to analyze the effect of job description and work discipline on employee work productivity with work motivation as a mediating variable. The type of research used is explanatory with a quantitative approach. Data collection was carried out through questionnaires on 90 employees as samples with saturated sampling techniques. Data analysis was performed using SmartPLS 3.3.9 statistical methods. The results showed that job description, work discipline, and work motivation had a positive and significant influence on employee work productivity. Job description and work discipline also have a positive and significant effect on work motivation, which then acts as a mediator between the two variables with work productivity. The company needs to pay attention to job descriptions and maintain employee discipline to increase work productivity. For future research, it is recommended to combine other factors that can affect work productivity directly or indirectly, as well as conduct longitudinal research to observe changes in phenomena over time.</em></p> <p>&nbsp;</p> 2024-05-27T00:00:00+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10182 Pengaruh Diskon, Tagline Gratis Ongkos Kirim, Dan Shopping Lifestyle Terhadap Keputusan Pembelian Impulsif Pada E-Commerce Shopee (Pada Mahasiswa Universitas Pelita Bangsa Angkatan 2020 Yang Menggunakan E-Commerce Shopee) 2024-05-28T00:20:25+00:00 Adelia Anggraeni Laksmawan adeliaanggraeni2312@gmail.com Langgeng Sri Handayani langgenghanda@pelitabangsa.ac.id <p><em>The increasing interest in shopping online among the public, including students, has resulted in many E-Commerce emerging in Indonesia, one of which is Shopee. Shopee promotional programs such as discounts, free shipping taglines, have made the online shopping platform popular in Indonesia, especially for people who have a shopping lifestyle and tend to make impulse purchases. This research aims to find out the influence of discounts, free shipping taglines, and shopping lifestyle on impulse buying decisions on E-Commerce Shopee, among Pelita Bangsa University students class of 2020. This research uses quantitative methodology, the population is unknown with a sample of 100 students. Data collection used questionnaires that had been distributed, and used the SPSS 27.0 program as a data analysis tool. The results of this research show that discounts have a positive but not significant effect on impulse buying decisions, the free shipping tagline has no effect on impulse buying decisions, and lifestyle shopping has a positive and significant effect on impulsive buying decisions. The discount variable, free shipping tagline, and shopping lifestyle influence impulsive purchasing decisions by 36.1%, and the remainder is influenced by other variables not examined in this penelitian.</em></p> <p>&nbsp;</p> 2024-05-28T00:05:04+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9839 Analisis Komparasi Kinerja Keuangan Perusahaan Farmasi Bumn Dengan Bums Yang Terdaftar Di BEI Tahun 2020-2022 2024-05-28T00:24:38+00:00 Fikron Achmad Al-Fansuri fikronachmad@gmail.com Rendra Arief Hidayat 2@gmail.com <p class="TextBody"><span lang="EN-US">The research was conducted to find the results of differences in financial performance through profitability, liquidity, solvency and activity ratios in state-owned and private pharmaceutical companies in 2020-2022, where the novelty phenomenon is the phenomenon from the time of Covid-19 to after Covid-19. Because researchers see the problem of state-owned pharmaceuticals experiencing losses while private companies experience profits with the same company size. The research used independent sample t-test and Mann Whitney U statistical tests which obtained superior BUMS pharmaceutical results compared to BUMN. The loss factors found in BUMN were losses in sales of vaccines, medical devices and vitamins in 2021-2022, this was caused by BUMN's negligence in managing production volumes and indirectly due to regulations from the Minister of Health and the President regarding the Covid-19 emergency response. The benefits that can be taken by various parties are investment considerations and consideration of the suitability of utilization and production management so that it meets expectations.</span></p> <p>&nbsp;</p> 2024-05-28T00:23:14+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9927 Analisis Boston Consulting Group (BCG) Pada Hotel Royal Senyiur Prigen Pasca Pandemi Covid-19 2024-05-28T00:49:30+00:00 Dellia Novandini 19520067@student.uin-malang.ac.id Yuliati Yuliati 2@gmail.com <p>The COVID-19 pandemic greatly impacted business activities, especially in the hospitality industry. One hotel which got an impact was the Royal Senyiur Hotel Prigen. Even though passing the pandemic era, it needs an appropriate strategy to survive and get back to normal in this transition stage. The research aims to reveal the BCG matrix quadrant position and the strategy implemented in the post-pandemic COVID-19. The research employed a case study to describe and conduct an in-depth analysis of a certain case. The qualitative data consisted of general terms and information on finding out something. The research used primary data from interviews with informants and secondary data from documentation. Based on the research result, Royal Senyiur Hotel Prigen has a market growth of 41.5%. Meanwhile, its relatif target markets were 1.21 and 1.27 times in 2022 and 2023, respectively. From the two calculations related to its market, the BCG matrix quadrant position is in Quadrant II, that is, Star with the strategy of hold.</p> 2024-05-28T00:42:24+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10192 Analisis Harga Pokok Produksi Dengan Metode Full Costing Terhadap Penetapan Harga Jual Pada Pabrik Kerupuk Malarat Di Kabupaten Karawang 2024-05-28T00:58:31+00:00 Cita Rizki mn19.citarizki@mhs.ubpkarawang.ac.id Sihabudin Sihabudin sihabudin@ubpkarawang.ac.id Robby Fauji robbyfauji@ubpkarawang.ac.id <p><em>UMKM Harum Wangi cake is a business operating in the culinary sector which produces various cakes such as sponge cake, brownies and donuts. One of the obstacles to production is that determining the selling price is often inaccurate and causes the determination of the cost of production and raw material costs to be irrelevant, thus giving rise to overhead costs for labor and the production process. This research aims to analyze the calculation of the cost of production based on the full coasting method for UMKM Harum Wangi cake. The method used in this research is quantitative. Based on the research results, it can be seen that perhit. The basic production costs applied by UMKM for Harum Wangi cakes do not yet refer to the full costing method that has been calculated. The difference in cost of production between companies using the Full Costing method is caused by differences in cost allocation which shows that there is an advantage in calculating the cost of production based on the Full Costing method and to be able to determine the cost of goods sold, namely production costs must be calculated at the beginning of each month based on the previous period's sales report. This research aims to calculate the cost of goods for UMKM fragrant cakes using the Full Costing method</em><strong><em>.</em></strong></p> <p><em>Keyword : Price, Production, </em><em>Fullcosting</em></p> 2024-05-28T00:00:00+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10193 Analisis Break Even Point (BEP) Sebagai Perencanaan Laba Pada UMKM Kerupuk Asoy Rengasdengklok Karawang 2024-05-28T01:04:59+00:00 Yessy Shafira Danti Widyasari mn19.yessywidyasari@mhs.ubpkarawang.ac.id Sihabudin Sihabudin sihabudin@ubpkarawang.ac.id Robby Fauji robbyfauji@ubpkarawang.ac.id <p><em>UMKM Kerupuk Asoy is a business that produces crackers made from wheat flour and starch. The average production carried out by UMKM Asoy Crackers in a month reaches 420 to 480 bales. Break even point (BEP) analysis is an analytical technique used to determine conditions where a company in carrying out its activities does not make a profit and does not suffer a loss or the amount of income is equal to the amount of costs incurred. The aim of this research is to find out how much break even point and margin of safety experienced and achieved UMKM Kerupuk Asoy in August 2023 and to make a profit plan in October 2023 to achieve the profits expected UMKM Kerupuk Asoy. This research uses break even point data analysis and margin of safety analysis. The method used in this research is a quantitative descriptive approach by presenting a summary of the data and values calculated based on the data collected. The results of this research show that there is a difference in achieving the break-even point in rupiah and quantity, this is due to differences in sales volume.</em></p> <p><em>Keywords: UMKM, Break Even Point, Margin of Safety, Profit Planning</em></p> 2024-05-28T01:02:56+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9984 Pengaruh Brand Experience dan Perceived Usefulness terhadap Brand Loyalty pada Layanan Spotify Premium di Kota Surabaya 2024-05-28T01:11:37+00:00 Rizka Ananda Rumiris Panjaitan 20042010074@student.upnjatim.ac.id Sonja Andarini sonja_andarini.adbis@upnjatim.ac.id <p>Tujuan dari penelitian ini adalah untuk mengidentifikasi dan menganalisis pengaruh <em>brand experience</em> dan <em>perceived usefulness</em> terhadap <em>brand loyalty</em> pada pengguna Spotify Premium di Kota Surabaya. Populasi penelitian terdiri dari pengguna aktif Spotify Premium berusia 18-45 tahun yang berdomisili di Kota Surabaya, dengan sampel sebanyak 100 responden yang dipilih menggunakan teknik <em>nonprobability sampling</em> dengan pendekatan <em>purposive sampling</em>. Data yang terkumpul diuji menggunakan metode uji statistik deskriptif, uji validitas, uji reliabilitas, uji asumsi klasik (uji normalitas, uji multikoliniearitas, uji autokorelasi, dan uji heterokedastisitas), uji regresi linier berganda, dan uji hipotesis dengan bantuan perangkat lunak SPSS 26. Berdasarkan hasil uji ditemukan bahwa hasil analisis uji F (simultan) menunjukkan bahwa brand <em>experience</em> (X1) dan <em>perceived usefulness</em> (X2) secara simultan atau bersama-sama berpengaruh signifikan terhadap <em>brand loyalty</em> (Y). Selanjutnya, hasil uji t (parsial) menunjukkan bahwa <em>brand experience</em> (X1) memiliki pengaruh signifikan terhadap <em>brand loyalty</em> (Y) begitu juga <em>perceived usefulness</em> (X2) memberikan pengaruh signifikan terhadap <em>brand loyalty</em> (Y) pada layanan Spotify Premium. Hal ini menunjukkan bahwa <em>semakin baik brand experience dan perceived usefulness </em>maka akan meningkatkan <em>brand loyalty </em>pengguna Spotify Premium di Kota Surabaya.</p> 2024-05-28T01:10:47+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10003 Pengaruh Persepsi Harga, Kualitas Pelayanan, dan Kepercayaan Pelanggan terhadap Keputusan Pembelian Ulang melalui Kepuasan Pelanggan Mixue Ice Cream & Tea Samarinda 2024-05-28T01:19:32+00:00 Mardalena Ardiyani ardiyanimardalena@gmail.com Ana Noor Andriana noorandriana@fisip.unmul.ac.id <p>This<em> study aims to determine how much effect of consumer behavior, such as price perceptions, service quality, and trust that consumer of Mixue ice cream &amp; tea Samarinda get on repurchase decisions with customer satisfaction as an intervening variable. This is quantitative research with 110 primary data from questionnaires and using the Structural Equation Modelling (SEM) data analysis technique. Where the results show that perceived price, service quality and customer trust have a positive and significant effect on customer satisfaction. Price perceptions and service quality have a positive but insignificant effect on repurchase decisions, but customer trust has a positive and significant effect on repurchase decisions. And price perceptions have a positive but insignificant effect on repurchase decisions mediated by customer satisfaction, but service quality and customer trust have a positive and significant effect on repurchase decisions mediated by customer satisfaction.</em></p> 2024-05-28T01:19:32+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9872 Pengaruh Gaya Kepemimpinan, Kompensasi dan Pengembangan Karir terhadap Kepuasan Karyawan pada PTPN III Medan 2024-05-28T01:40:25+00:00 Jul Rojis Tarigan tariganjulrojis@gmail.com Destri Jessica Butar-butar destrijessica@gmail.com Kristi Endah Ndilosa Ginting 4@gmail.com Mella Yunita 4@gmail.com <p>Penelitian ini dilakukan pada PTPN III (Persero), tujuan dari penelitian ini untuk mengetahui pengaruh gaya kepemimpinan, kompensasi, dan pengembangan karir terhadap kepuasan karyawan pada PTPN III (Persero). Penelitian ini bertujuan untuk mengetahui apakah gaya kepemimpinan, kompensasi, pengembangan karir berpengaruh terhadap kinerja karyawan di PTPN III (Persero). Pendekatan penelitian yang digunakan adalah kualitatif, dengan jenis penelitian ini adalah deskriptif statistik, jumlah populasi, sebanyak 250 karyawan serta sampel sebanyak 84 karyawan. Sumber data dengan kusioner dan teknik analisis data menggunakan IBM SPSS versi 22.0. Hasil penelitian menunjukkan bahwa gaya kepemimpinan berpengaruh terhadap kepuasan karyawan, kompensasi berpengaruh terhadap kepuasan karyawan, pengembangan karir berpengaruh terhadap kepuasan karyawan, dan gaya kepemimpinan, kompensasi, pengembangan karir berpengaruh terhadap kepuasan karyawan.</p> <p>&nbsp;This research was conducted at PTPN III (Persero), the purpose of this study was to determine the effect of leadership style, compensation, and career development on employee satisfaction at PTPN III (Persero). This study aims to determine whether leadership style, compensation, career development affect employee performance at PTPN III (Persero). The research approach used is qualitative, with this type of research is descriptive statistics, the population, as many as 250 employees and a sample of 84 employees. Data sources with questionnaires and data analysis techniques using IBM SPSS version 22.0. The results showed that leadership style affects employee satisfaction, compensation affects employee satisfaction, career development affects employee satisfaction, and leadership style, compensation, career development affect employee satisfaction.</p> <p><strong>Keyword: Gaya Kepemimpinan, Kompensasi, dan Pengembangan Karir Terhadap Kepuasan Karyawan.</strong></p> 2024-05-28T01:36:56+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9868 The Effect of Transparency, Accountability, and The Concept of Value for Money on Public Sector Financial Management At The Regional Financial And Asset Management Agency (BPKD) Papua Province 2024-05-28T04:27:11+00:00 Klara Wonar klara.wonar@gmail.com Masdianah Masdianah Masdianah19@gmail.com Adolf Z.D Siahay Asiahay1011@gmail.com Bill J.C Pangayow billpangayow@gmail.com Hesty T Salle Masdianah19@gmail.com Novalia H Bleskadit Masdianah19@gmail.com <p>This research aims to determine the influence of transparency, accountability, and the concept of value for money on public sector financial management at BPKAD Papua Province. This type of research is associative. The sample in this study was 50 state civil servants in the secretariat sector, budget sector, district/city financial development sector, regional treasury and cash sector, regional asset management sector, and accounting sector. The data sources used in this research are primary data and secondary data. Data collection techniques using questionnaire data. The data analysis techniques used in this research consist of descriptive statistical tests, validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression analysis tests, t-tests, f-tests, and coefficient of determination tests using applications. IBM SPSS version 23. The research results show that the variables of transparency, accountability, and the concept of value for money have a positive and significant effect on public sector financial management at BPKAD Papua Province.</p> <p>&nbsp;</p> <p>Keywords: Transparency Value, Accountability, Value for Money Concept, Financial Management in the Public Sector</p> 2024-05-28T00:00:00+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9937 PERANAN ENTREPRENEURIAL ORIENTATION DALAM MENINGKATKAN COMPETITIVE ADVANTAGE MELALUI INNOVATION CAPABILITY SEBAGAI VARIABEL MEDIASI 2024-05-28T05:06:09+00:00 Ratih Indriyani ranytaa@petra.ac.id Joshua Geraldino Tantry Senak gerald.first12@gmail.com <p>Perkembangan usaha di Indonesia menimbulkan persaingan bagi pemilik bisnis. Dalam mengatasi persaingan, UKM harus meningkatkan haru keunggulan kompetitif bisnis. Namun, masih banyak pengusaha yang terhambat dalam meraih keunggulan usahanya karena belum diimbangi dengan keinginan berinovasi dan mengembangkan orientasi berwirausaha mereka. Penelitian ini akan melakukan analisis pengaruh entrepreneurial orientation dalam meningkatkan keunggulan kometitif melalui kemampuan inovasi. Penelitian ini menggunakan penelitian eksplanatori dengan pendekatan kuantitatif. Teknik pengambilan sampel menggunakan purposive sampling dengan melibatkan 118 pemilik UKM di NTT Indonesia. Penelitian ini menunjukkan bahwa <em>entrepreneurial orientation</em> berpengaruh signifikan terhadap <em>competitive advantage</em> melalui <em>innovation capability</em> pada pelaku usaha.</p> <p>&nbsp;</p> <p>Kata Kunci: <em>entrepreneurial orientation, competitive advantage, innovation capability</em></p> 2024-05-28T05:06:08+00:00 ##submission.copyrightStatement##