https://journal.ipm2kpe.or.id/index.php/COSTING/issue/feed COSTING : Journal of Economic, Business and Accounting 2022-05-27T11:21:57+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/2656 Pengaruh Corporate Governance Dan Pengungkapan Sustainability Report Terhadap Kinerja Keuangan 2022-02-28T04:28:39+00:00 Agnes Megawaty Lumban Gaol 232017144@student.uksw.edu Suzy Noviyanti suzy.noviyanti@uksw.edu <p><em>This study aims to determine the effect of corporate governance and the effect of disclosure sustainability report on the financial performance of companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The process of collecting data using a purposive sampling method by obtaining 33 companies for 3 years of observation with 99 observations. The data in this study uses secondary data from annual financial reports and sustainability reports. This research is a quantitative research with data processing using Statistical Product and Service Solution (SPSS).&nbsp;The analysis process used is descriptive statistical analysis, classical assumption test, multiple regression analysis and then hypothesis testing. The independent variables in this study are corporate governance with proxies of the board of directors, independent commissioners, audit committee, and sustainability report. The dependent variable in this study is financial performance with ROE as a proxy. The results of the study show that corporate governance as proxied by the board of directors, independent commissioners, and the audit committee has no effect on financial performance, while the disclosure of sustainability reports has no effect on financial performance.&nbsp;&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> Corporate governance, board of directors, independent commissioner, audit committee, sustainability report, ROE</em></p> 2022-02-09T00:00:00+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2481 Analisis Perbandingan Strategi Diferensiasi, Service Quality, Keunggulan Bersaing POS Dan JNE Kabupaten Sukabumi 2022-02-28T04:28:39+00:00 Mochamad Anton Wiguna Saputra anthonsyahputra064@ummi.ac.id R. Deni Muhammad Danial anthonsyahputra064@ummi.ac.id Dicky Jhoansyah anthonsyahputra064@ummi.ac.id <p class="TextBody"><em><span lang="EN-US">The purpose of this study was to determine whether there are differences in differentiation strategies, service quality, and competitive advantages of Pos Indonesia and JNE in Sukabumi Regency. The method used in this research is quantitative with a comparative approach. The research population is customers who use Pos Indonesia and JNE delivery services in Sukabumi Regency which have an infinite population. Through Isaac and Michael's formula, it was determined that a sample of 272 people was divided into two, namely 136 Pos Indonesia users and 136 JNE users. The research data collection technique used a questionnaire with data analysis through the Mann Whitney test. Based on the results of the study, it can be seen that there is a significant difference between the differentiation strategy of Pos Indonesia and JNE in Sukabumi Regency, there is a significant difference between the service quality of Pos Indonesia and JNE of Sukabumi Regency, and there is a significant difference between the competitive advantages of Pos Indonesia and JNE in Sukabumi Regency.</span></em></p> <p class="TextBody"><strong><em><span lang="EN-US">Keywords:</span></em></strong> <em><span lang="IN">Differentiation Strategy</span></em><em><span lang="FR">, </span></em><em><span lang="IN">Service Quality</span></em><em><span lang="FR">, </span></em><em><span lang="IN">Competitive Advantage</span></em></p> <p>&nbsp;</p> 2022-02-09T00:00:00+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3314 Efektivitas Online Travel Agent Dan Promosi Penjualan Terhadap Jumlah Tamu Di Hotel Arjuna Yogyakarta 2022-02-28T04:28:39+00:00 Dea Nadya br Ginting deanadya61@gmail.com Muinah Fadhilah deanadya61@gmail.com Lusia Tria Hatmanti Hutami deanadya61@gmail.com <p><em>This study aims to determine the effectiveness of Online Travel Agent and Sales Promotion on the number of guests at Arjuna Hotel Yogyakarta and help tourists and hospitality find sales promotion strategies in increasing the level of visits and occupancy in order to increase the revenue of businesses and regions of Yogyakarta Special Region. The population used in this research is 1 person from Front Office Manager Arjuna Hotel Yogyakarta. The analysis model used in this study is Qualitative with interviews, observations, documentation and SWOT analysis. The result of this study is that OTA is proven to increase the number of guests or room occupancy so that the participation and support from the hotel both from employees and management must be improved, so that the goal to increase sales is achieved.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords</em></strong><em> : Effectiveness, Online Travel Agent, Sales Promotion</em></p> 2022-02-09T00:00:00+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3342 Pengaruh Current Ratio, Debt To Equity Ratio, Total Asset Turnover Dan Perputaran Kas Terhadap Profitabilitas Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar Di Bei Tahun 2016-2019 2022-02-28T04:28:39+00:00 Fitri Sari Bina fitrihutagaol17@gmail.com Sarce Joti Natalia fitrihutagaol17@gmail.com Rika Marbun fitrihutagaol17@gmail.com Friska Darnawati Sitorus fitrihutagaol17@gmail.com <p><em>The purpose of this study is to determine the effect of the current ratio, debt to equity ratio, total asset turnover, and cash turnover ratio on profitability in consumer goods industrial companies listed on the Indonesia Stock Exchange. -2019. The sample was determined by purposive criteria technique, obtained a sample of 31 companies. The type of data in this study is secondary data obtained from the financial statements of Infrequent Consumption Industry companies listed on the Indonesia Stock Exchange. With the results of the study showing that: Current Ratio (CR) does not affect and does not significantly affect ROA, Debt To Equity Ratio (DER) has a positive and significant effect on ROA, Total Asset Turn Over (TATO) has a positive and significant effect on ROA, Cash Turn Over does not affect and is not significant to ROA.</em></p> <p><em>&nbsp;</em><strong><em>Keywords</em></strong><em>: Curren Ratio, Debt To Equity Ratio, Total Asset Turn Over, Cash Turn Over</em></p> <p>&nbsp;</p> 2022-02-27T00:00:00+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2541 Pengaruh Motivasi, Komunikasi, Dan Pelatihan Terhadap Kinerja Karyawan Pada PDAM Tirtana Di Medan Cabang Padang Bulan 2022-02-28T04:28:39+00:00 Rosinta Romauli Situmeang rosintaromaulisitumeang123@yahoo.co.id Yodia Friska Br Subakti rosintaromaulisitumeang@yahoo.co.id Andre Edward Panjaitan rosintaromaulisitumeang@yahoo.co.id <p>This research was conducted to examine and analyze the effect of motivation, communication and training on employee performance at PDAM Tirtanadi Medan Padang Bulan Branch. The nature of the research in this study is explanatory. The total population in this study was 84 and all of them were used as samples. The independent variables in this study consisted of motivation (X1), communication (X2) and training (X3), while employee performance was the dependent variable. Multiple linear regression analysis was used to examine the data. The results of the study indicate that partially and simultaneously, the variables of motivation, communication and training have a significant effect on employee performance at PDAM Tirtanadi Medan Padang Bulan Branch.&nbsp;&nbsp;&nbsp;&nbsp;</p> <p>Keywords: <em>motivation, communication, training </em>and<em> performance</em></p> 2022-02-27T00:00:00+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2484 Pengaruh Pelatihan Kerja, Motivasi Kerja Dan Kedisiplinan Kerja Terhadap Kinerja Karyawan Pada PT. Rezeki Surya Intimakmur 2022-02-28T04:28:39+00:00 Samuel Agung Hutauruk rosintaromaulisitumeang@yahoo.co.id Josua Pratama Nababan rosintaromaulisitumeang@yahoo.co.id Rosinta Romauli Situmeang rosintaromaulisitumeang@yahoo.co.id Lastiar Nurcahaya Sinaga rosintaromaulisitumeang@yahoo.co.id <p><em>The purpose of the study was to determine the effect of job training, work motivation and work discipline on employee performance at PT. Surya Intimakmur's sustenance. The research is descriptive quantitative. The total population in this study was 150 people, so that a sample of 25% of the population was taken as many as 38 people. The independent variables consist of job training (X1), work motivation (X2) and work discipline (X3), while the dependent variable is employee performance. The data in this study were analyzed by multiple linear regression test. The results of the study revealed that training, work motivation, and work discipline all had a significant impact on employee performance partially and simultaneously at PT. Surya Intimakmur's sustenance. The results showed that the variables of training, work motivation and work discipline explained their effect on employee performance at PT. Surya Intimakmur's sustenance is 79.60%. The remaining 20.40% is caused by the influence of unmeasured independent factors such as work environment variables, leadership style, compensation and incentives, and various other variables.</em></p> <p><strong><em>Keywords</em></strong><em>: Job Training, Work Motivation, Work Discipline and Performance</em></p> 2022-02-27T00:00:00+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3540 Analisis Kualitas Produk Dan Kepercayaan Merek Terhadap Loyalitas Merek 2022-03-17T14:18:19+00:00 Viscal Muhamad Khalis viscalmuhamad99123@gmail.com Kokom Komariah viscalmuhamad99@gmail.com Faizal Mulia Z viscalmuhamad99@gmail.com <p><em>The purpose of this research is to measure how much influence product quality and brand trust have on brand loyalty. The method used in this study is a quantitative method with descriptive and associative methods. The population in this study were customers of PT. INSPIRA SNACK BARING CHIPS Sukabumi City and the sample used is 150 respondents. The data analysis technique used is multiple linear regression which in this method uses the partial influence method and the simultaneous effect and the sample technique used is saturated sampling. The results obtained indicate a positive and significant influence. The f test results show that the independent variables, namely product quality and brand trust, have a positive and significant influence on the dependent variable, namely brand loyalty. with a value of Fcount 104.097 &gt; 3.06 Ftable. While the coefficient of determination (Adjusted R2) is 0.586, which means that the effect of product quality and brand trust on brand loyalty is 59% and the remaining 41% is influenced by other factors not examined. The results of the t test show that the product quality variable has a Tcount value of 6.841 &gt; 1.976 T table and a significant value of 0.000 &lt; 0.05, which means that there is a positive and significant effect between product quality on brand loyalty. Then the brand trust variable has a Tcount of 4.436 &gt; 1.976 and a significant value of 0.000 &lt;0.05, which means that there is a positive and significant influence between brand trust and brand loyalty. </em></p> <p>&nbsp;</p> <p><strong><em>Keywords:</em></strong><em> Product Quality, Brand Trust, Brand Loyalty</em></p> 2022-03-17T00:00:00+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3055 Faktor-Faktor Yang Mempengaruhi Kinerja Dewan Perwakilan Rakyat Daerah Dengan Kompensasi Sebagai Variabel Moderating 2022-03-17T14:26:19+00:00 Amrizal Achmad amrizalachmad82@gmail.com Belli Nasution amrizalachmad82@gmail.com Muchid Muchid amrizalachmad82@gmail.com <p><em>The main problem in this study is how the influence of self-potential, learning motivation, social environment, and job prospects on the student's decision to choose to study at the Arabic Language Study Program of UIN Sultan Maulana Hasanuddin Banten. Several hypotheses have been determined in this study to answer these hypotheses using quantitative methods. The instrument testing includes the validity test, reliability test, and classical assumption test, and finally the hypothesis test (T test). The results showed that there were two research hypotheses (H1 and H3) where the results showed that the proposed research hypothesis was rejected, the namely self-potential and social environment had no significant effect on the decision to choose to study at the BSA UIN SMH Banten Study Program. Then, it was found that the other hypotheses (H2 and H4), namely motivation variables and job prospects, were stated to have a significant effect on the decision to choose a college at the BSA Study Program UIN SMH Banten.</em></p> <p><strong><em>Keywords : </em></strong><em>Self-Potential, Learning Motivation, Social Environment, And Job Prospects, Student's Decision</em></p> 2022-03-17T14:25:11+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2397 Analisis Business Model Canvas (BMC) Sistem Operasi Skema Blockchain Equity Crowdfunding Pada Ekosistem Bisnis Renewable Energy Di Indonesia 2022-03-25T14:42:57+00:00 Fauzan Azhiman fauzanazhiman992@gmail.com Toto Pranoto fauzanazhiman992@gmail.com <p>Permasalahan utama pada pengembangan teknologi renewable energy di Indonesia terletak pada nilai investasi awal yang cenderung tinggi dibandingkan teknologi fosil. Penelitian ini bertujuan untuk membuat suatu business model canvas penerapan teknologi renewable energy dengan skema blockchain equity yang diharapkan mampu diterapkan di Indonesia. Penelitian ini bersifat kualitatif dengan menggunakan data primer berupa wawancara langsung dengan responden, melakukan pengamatan langsung pada aktifitas bisnis yang terjadi, dan mencari data sekunder dari berbagai sumber untuk memperkuat data dari responden. Jumlah responden yang peneliti gunakan sebanyak 10 orang yang dikumpulkan dari berbagai pihak ahli di setiap bidang pada ekosistem bisnis blockchain dan renewable energy. Analisis yang digunakan adalah memasukkan data dari berbagai sumber tersebut kedalam 9 blok Business Model Canvas (BMC) yang selanjutnya pada setiap blok dilakukan analisis Strenght, Weakness, Opportnity, dan Threat. Dari hasil penelitian tersebut harapannya menjadi masukan yang dapat digunakan untuk pengembangan strategi bisnis bagi perusahaan yang ingin menerapkan skema blockchain equity crowdfunding pada bisnis renewable energy, serta menjadi bahan pertimbangan investor maupun user agar berani mengambil keputusan dalam berinvestasi pada ekosistem bisnis renewable energy.</p> 2022-03-18T04:10:03+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3365 Pengaruh Laba Akuntansi, Total Arus Kas, Net Profit Margin, Dan Tingkat Laverage Terhadap Return Saham Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2015-2020 2022-03-18T04:20:20+00:00 Tina Novianti Sitanggang tinanoviantisitanggang@unprimdn.ac.id Hendrico Sipahutar tinanoviantisitanggang@unprimdn.ac.id Tina Hastarina Wau tinanoviantisitanggang@unprimdn.ac.id <p><em>The assessment is aimed at analyzing how much influence the Accounting Profit, Total Cash Flow, NPM, and Laverage Level on Stock Returns in Insurance Companies. In this study the population used is one of the Insurance Companies Liste on the IDX in 2015-2020. This type of study is a quantitative descriptive study using secondary data. In this study using 66 research samples, but due to outliers the data became 54 research samples. The data analysis technique used in this study is multiple linear analysis, the coefficient of determination test and hypothesis testing using t test and f test. The results of this studyshow that simultaneously Accounting Profit, Total Cash Flow, NPM, and Laverage Level do not have a substansial impact on the stock return of insurance companies listed on the IDX in 2015-2020. While partially Accounting Profit have a positive ang significant effect on Stock Ruturn, while Total Cas Flow, NPM, and Leverage Levels have no effect on Stock Return of Insurance Companies Listed on the IDX 2015-2020. </em></p> <p><strong><em>Key words</em></strong><em> : Laba Akuntansi, Total Arus Kas, Net Profit Margin, dan Laverage</em>.</p> 2022-03-18T00:00:00+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2440 Analisis Pengaruh Pengawasan Dan Keterampilan Kerja Serta Gaji Terhadap Kinerja Karyawan Pada Bengkel Cv. Teguh Harapan Di Kabupaten Berau 2022-03-18T04:41:29+00:00 Rahman Rahman rahmann3152021@gmail.com <p>The aims of this study were to determine the effect of supervision, work skills, and salaries jointly and partially had a significant effect on employee performance at CV. Teguh Harapan in Berau Regency and analyzing the dominant influence among the variables of supervision, work skills, and salary which have a dominant effect on employee performance at CV. Teguh Harapan in Berau Regency. This type of research was a quantitative study based on hypothesis testing. The population and sample of this study were all employees of CV. Teguh Harapan who had worked for more than 1 year were 100 employees. The data analysis method used multiple linear regressions. The results showed that supervision does not have a significant effect on employee performance. Work Skills already had significant influence on employee performance. Investment had a significant influence on employee performance at CV. Teguh Harapan Workshop in Berau Regency.</p> <p><strong>Kata Kunci:</strong> Gaji, Ketrampilan Kerja, Kinerja, Karyawan dan Pengawasan.</p> 2022-03-18T00:00:00+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2477 Analisis Tingkat Kecukupan Dana, Likuiditas, Dan Beban Klaim Terhadap Kesehatan Perusahaan Asuransi Syariah 2022-03-18T06:27:22+00:00 Dara Almira daraalmira444@ummi.ac.id Dicky Jhoansyah daraalmira4@gmail.com Kokom Komariah daraalmira4@gmail.com <p><em>Insurance institutions must grant the best company performance so that they can be comprised in the criteria for a healthy and appropriate insurance company in paying their customers' claims. Public trust in insurance is influenced by the health of the insurance company and the accuracy of insurance in paying claims. One way to assess the health condition of an insurance company is to use Return on Equity. Return on Equity at PT AIA Financial was still below the unsafe percentage because almost all the percentage of Return on Equity had been below 40%. Therefore, it was important to know what things influenced Return on Equity so that Return on Equity of PT. AIA Financial could be able to be in a safe spot. Furthermore, the way to observe the financial performance of an insurance company required to calculate the level of adequacy of funds, liquidity, and claims expense in advance. The research was aimed at determining the influence of the Adequacy of Funds, Liquidity, and Claims Expenses toward Company's Health Level which was projected in Return On Equity. The research methods applied in the research were descriptive and associative. The result of the research shows that the Adequacy level of Funds does not influence Return On Equity. Meanwhile, Liquidity and Claims Expenses does influence Return On Equity. </em></p> <p><strong><em>Keyword : </em></strong><em>Adequacy of Funds, Liquidity, Claims Expense, and Return On Equity</em></p> 2022-03-18T00:00:00+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2777 Pengaruh Pendapatan Valuta Asing Dan Biaya Promosi Terhadap Laba Di PT. Bank Muamalat Periode 2015-2019 2022-03-28T07:28:02+00:00 Dede Yusuf Hidayat dedeyusufhidayatmksfsh@gmail.com Nunung Nurhasah 1910632020009@student.unsika.ac.id Didit Supriyadi 1910632020009@student.unsika.ac.id <pre><em><span lang="EN-US">In this study aims to examine the effect of foreign exchange earnings and promotional costs on profits of PT. Bank Muamalat. The data source in this study is secondary data in the form of published financial reports. The analysis of this method uses multiple regression with SPSS data processing techniques. From the analysis test states 1) There is a significant positive effect of Foreign Exchange Income and Promotion Costs. In the multiple linear regression test, the calculated F value is 8.339, higher than F table 3.49, the significance level is 0.003 &lt;0.005, which means that there is a significant positive effect simultaneously. Personally, the Foreign Exchange Income variable provides a coefficient value of 3.516 with a sigma of 0.003 which means that it has a significant positive effect and Promotion Costs of 2.309 with a sigma of 0.034, which means that it has a significant positive effect.</span></em></pre> <pre><em><span lang="EN-US">&nbsp;</span></em></pre> <pre><strong><em><span lang="IN">Keywords </span></em></strong><em><span lang="IN">:&nbsp; F</span></em><em><span lang="EN-US">oreign </span></em><em><span lang="IN">E</span></em><em><span lang="EN-US">xchange </span></em><em><span lang="IN">E</span></em><em><span lang="EN-US">arnings; Promotion Costs; Profit</span></em></pre> <p>&nbsp;</p> 2022-03-28T07:26:29+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3294 Pengaruh Kualitas Produk Dan Harga Terhadap Minat Beli Ulang Konsumen (Studi Kasus Pada Rumah Makan Sederhana Cabang Bandung Pasteur) 2022-03-29T06:40:24+00:00 Egi Setiawan piksi.egi.18404019@gmail.com Firdaus Hanif Rizki piksi.egi.18404019@gmail.com <p>Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kualitas produk dan harga terhadap minat beli konsumen. Metode deskriptif dan asosiatif dengan pendekatan kuantitatif digunakan dalam penelitian ini. Teknik pengambilan sampel yang digunakan dalam penelitian ini menggunakan metode purposive sampling.Dan dalam hal ini yaitu konsumen Rumah Makan Sederhana Cabang Bandung Pasteur yang berjumlah 100 orang.Analisis regresi linier berganda digunakan untuk menganalisis data yang meliputi uji koefisien determinasi, koefisien korelasi ganda, dan uji parsial (uji T). Hasil penelitian yang ditunjukkan dari nilai (Adjusted R2) sebesar 0,665 menunjukkan bahwa pengendalian kualitas berpengaruh sebesar 66,5 persen terhadap keberhasilan proses produksi, sedangkan sisanya sebesar 33,5 persen dipengaruhi oleh faktor lain yang tidak dibahas dalam penelitian ini. Nilai R sebesar 0,816 menunjukkan hubungan yang sangat tinggi antara kualitas produk dan harga terhadap minat beli konsumen, menurut hasil uji koefisien korelasi.</p> <p><strong>Kata Kunci : </strong>Kualitas Produk, Harga, Minat Beli</p> 2022-03-29T06:37:45+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3318 Pengaruh Likuiditas, Leverage, Times Interest Earne Ratio, Pertumbuhan Penjualan Dan Ukuran Perusahaan Terhadap Profitabilitas Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di BEI Periode 2015-2019 2022-03-29T07:24:54+00:00 Emi Ita Bonita Simatupang emiita2022@gmail.com Veronica Yulinar Ernita emibonitasimatupang@gmail.com Bonifasya Silalahi emibonitasimatupang@gmail.com Dina Rosalina emibonitasimatupang@gmail.com Maya Sabirina Panggabean emibonitasimatupang@gmail.com <p><em>Economic conditions in Indonesia are currently in a fairly good development period, this can be seen from the number of companies that are</em> <em>growing and continuing to develop, one of which is manufacturing companies</em><em>.</em><em> This study uses a sample of 95 property and real stated companies by analyzing the performance of financial statements that have been audited by public accountants for the period 2015-2019. This study uses secondary data with a purposive sampling method. The method of analysis uses multiple linear regression methods. The results of this study indicate that simultaneously liquidity, leverage, times interest earned ratio, sales growth and company size have a significant effect on profitability. Partially, the variable leverage, times interest earned ratio, and sales growth have no effect on profitability. Meanwhile, working capital turnover has a negative and significant effect on profitability. And the liquidity ratio and size have positive and significant effect on protability. The coefficient of determination test results obtained an adjusted R square value 0f 0,247 or 24,7</em><em> percent</em><em>, which means that the dependent variable, namely profitability, can be explained by variations of the three independent variables, namely cash turnover , working capital turnover and current ratio of 24,7</em><em>percent</em><em>, while the remaining 75,3</em><em> percent </em><em>is explained by other factors not examined in this study</em>.</p> <p>&nbsp;</p> <p><strong><em>Keywords </em></strong><em>: Liqudity, Leverage, Times Interest Earned Ratio, Sales Growth, Company</em> <em>Size and Profitability.</em></p> 2022-03-29T00:00:00+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3001 Pengaruh Kualitas Produk Dan Citra Merek Terhadap Keputusan Pembelian Motor Matic Yamaha Mio Pada Dealer Jg Dawuan 2022-03-29T10:51:09+00:00 Haidar Abdul Afif haidarabdulafif@gmail.com Nelly Martini NellyMartini@gmail.com <p><em>This study aims to determine the effect of product quality and brand image on purchasing decisions for Yamaha Mio Matic motorcycles at JG Dawuan. The method used is descriptive and verification. The population of this research is the Yamaha Mio Matic Club Bekasi community, the number of which is 153. The determination of the sample is determined by the slovin formula so that the sample taken is 110 respondents. The sampling technique used is random sampling/probability using simple random sampling technique. The type of data used in the study is Primary Data which is data obtained directly from the results of interviews, observations and questionnaires. This study uses a Likert scale, the data analysis technique used to determine the effect in this study is the multiple linear technique with SPSS software. The results of this study indicate that product quality and brand image have a strong and direct relationship, and there is a simultaneous influence of product quality and brand image on purchasing decisions. There is a significant effect of product quality variables on purchasing decisions and there is a significant influence of brand image variables on purchasing decisions.</em></p> <p><strong><em>Keywords:</em></strong><em> Product Quality, Brand Image, Purchase Decision Yamaha Mio Matic</em></p> 2022-03-29T10:50:36+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3034 Analisis Perilaku Wisatawan Pada Masa Pandemi Covid 19 2022-03-29T10:54:54+00:00 Hanif Mahendra Caniago hanifmahendra1998@gmail.com abdul Yusuf abdul.yusuf@staff.unsika.ac.id <p><em>This study aims to find out, analyze and explain tourist behavior factors, tourist motivation factors, accessibility factors, lifestyle factors, and attraction factors that influence tourist behavior during the covid 19 pandemic, and to find out, analyze and explain which factors provide dominant influence on tourist behavior during the COVID-19 pandemic. The research method used is descriptive quantitative with data collection techniques using literature and online media, the population in this study is tourism visitors in Jakarta such as the Jaya Ancol Dream Park tour, the beautiful Indonesian mini park tour, the Ragunan zoo, and the Thousand Islands tour through the media. Instagram social media on the Eksplore_Jakarta account with a sample of 347 respondents, using a probability sampling technique using a simple random sampling technique because the sampling of population members is done randomly without regard to the strata in the population. And also simple random sampling is a technique to get a sample that is directly carried out on the sampling unit, data analysis using descriptive analysis and factor analysis. The data obtained from the respondents were processed with test aids using IMB SPSS 24. Based on the research results of the scale range analysis (descriptive) it can be explained that all instruments consisting of twenty-three (23) indicators located on the "s" scale bar or agree with the average score of 1449 and for factor analysis, the processed data shows that the eliminated 6 indicators because the communal value is less than 0.5 and as many as 17 indicators can be analyzed further, the total results are explained to get 2 factors formed, namely: the play factor with a total variance value of 31.7177%, the beauty factor with a total variance value of 26.397%. And the dominant factor that greatly influences tourist behavior during the COVID-19 pandemic is the play factor with a total variance value of 31.717%.</em><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> Tourist Behavior, Tourist Motivation Factors, Accessibility Factors, Lifestyle Factors, Attraction Factors, Games, Beauty.</em></p> 2022-03-29T10:53:46+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1508 Pengaruh Penjualan Dan Biaya Operasional Terhadap Laba Bersih Pada Perusahaan Percetakan Di Karawang 2022-04-04T14:55:35+00:00 Indah Puspitasari Pusindah49@gmail.com Eva Theresna Ruchjana Pusindah49@gmail.com <p><em>The purpose of this study was to study the effect of Sales, Operational Costs on net income. The data in this study were obtained from the Karawang Cipta Grafika financial report. The population of this study is 48 that has been outlier to 46 data with 4 years of research from 2016- 2019 so that the number of samples in this study was 48 samples. The sampling technique used is saturation sampling. The data recovery method is descriptive interaction. Data were analyzed using multiple linear regression. The results of the simultaneous test are (1) Sales, operational costs to net income, (2) partial tests on sales variables have a significant effect on net income, (3) Operational costs increase on net income.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords </em></strong><em>: Net Profit, Sales, Operational Costs</em></p> 2022-03-30T00:00:00+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2852 Pengaruh Fixed Asset Turnover, Return On Asset, Current Ratio, Dan Total Asset Turnover Terhadap Harga Saham Pada Sektor Indutsri Dasar Dan Kimia (Basic Indutry And Chemicals) Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2017-2020 2022-05-18T02:15:50+00:00 Benny R.M Nainggolan tiararufitahutapea@gmail.com Tiara Rufita Hutapea tiararufitahutapea@gmail.com Evi Pardede tiararufitahutapea@gmail.com Rusnia Winata Sianturi tiararufitahutapea@gmail.com Cindy Veronika tiararufitahutapea@gmail.com <p><em>The research that test the effect of Fixed Asset Turnover, Return On Asset, Current Ratio, and Total Asset Turnover on stock prices in the Basic Industry and Chemicals Sector was conducted either simultaneously or partially used non-probability sampling technique&nbsp; with&nbsp; a quantitative research and also a classical assumption test that obtained sixty (60) companies as a sample in the basic industrial and chemical sectors is obtained. The value of Ftable with 0.05 significance, namely 2.56 with Fcount &gt; Ftable so that it is concluded that the independent variables have a substantial effect on the dependent variable”. T-Test result’s (partial test) are “FAT (X1) and CR (X3) do not affect stock prices (Y). ROA (X2) states a negative affect on stock prices (Y). TATO (X4) defines a positive affect on stock prices (Y).</em></p> <p><strong><em>Keywords: </em></strong><em>Fixed Asset Turnover (FAT), Return On Asset (ROA), Current Ratio (CR), and Total Asset Turnover (TATO)</em></p> 2022-04-04T14:57:12+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3223 Pengaruh Capital Adequacy Ratio Dan Return On Asset Terhadap Penyaluran Kredit Pada Bank Umum Yang Terdaftar Dibursa Efek Indonesia Tahun 2013-2019 2022-04-04T15:02:59+00:00 Endah Sri Amsiah amsiahendah@gmail.com Suparno Suparno amsiahendah@gmail.com H. Ahmad Nawawi amsiahendah@gmail.com <p><em>The purpose of this study was to determine, test and analyze the Influence of the Capital Adequacy Ratio and Return On Assets together on lending to conventional commercial banks.The population taken in this study were public banks listed on the Indonesia Stock Exchange and the sample used was purposive sampling technique with specified criteria. There were 6 banks that publish annual financial reports (annual reports) for the years 2013 – 2019. The research method used is descriptive verification research method sourced from bank financial report data and literature studies. The data obtained were analyzed using classical assumption test analysis, multiple linear regression and hypothesis testing using f test and t test with a significance level of 5%. The results of the partial hypothesis test show that there is an effect of the Capital Adequacy Ratio on Credit Distribution. There is an effect of Return on Assets (ROA) on Credit Distribution. There is an effect of Capital Adequacy Ratio and Return On Assets simultaneously or jointly affecting Credit Distribution.</em></p> <p><em>Keywords: Capital Adequacy Ratio and Return On Asset</em></p> 2022-04-04T15:02:27+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3346 Pengaruh Likuiditas, Profitabilitas, Dan Leverage Terhadap Harga Saham (Studi Empiris Pada Perusahaan Sub-Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020) 2022-04-04T15:05:34+00:00 Ismi Fajriati 1710631030095@student.unsika.ac.id M. Wahyudin Zarkasyi 1710631030095@student.unsika.ac.id <p><em>This research aims to identify and examine the relationship between liquidity, profitability, and leverage with stock prices in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2016-2020. Determination of the sample using purposive sampling method using a total of 11 companies as observation data. Multiple linear regression analysis was used as the method of analysis. The results of the research show that liquidity proxied by Current Ratio does not have a partial effect on Stock Prices, Profitability proxied by Return on Assets has a partial influence on Stock Prices, Leverage proxied by Debt to Equity has a partial influence on Stock Prices, and Effect of Liquidity, Profitability, and Leverage Simultaneously affect the Stock Price</em></p> <p><strong><em>Keywords: Liquidity, Profitability, Leverage, Stock , Food and Beverage Sub-sector Companies</em></strong></p> 2022-04-04T15:04:32+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2470 Pengaruh Income Smoothing, Firm Size, Dan Financial Leverage, Terhadap Company Performance 2022-04-10T08:27:32+00:00 Jihan Nurul Rachman jihan33@ummi.ac.id Nor Norisanti jihannurulrachman@gmail.com Acep Samsudin jihannurulrachman@gmail.com <p><em>Before making a decision, investors will analyze the company's performance first, one of the ratios used by investors to measure the level of success of a company's performance in assessing shares, the difficulty of investors regarding the valuation of undervalued shares, requires investors to analyze fundamentally, one of which is price to book value. PBV) which shows stock prices are categorized as expensive and cheap in buying and selling shares, investors will definitely choose cheap stocks to maximize profits (return), so the authors are interested in conducting a more in-depth empirical study of the company's performance through proxied stock valuation. with PBV and the factors that influence it. The purpose of this study was to determine the effect of income smoothing, firm size and financial leverage on company performance in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The research method used in this research is descriptive and associative methods. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that income smoothing and firm size have a positive and significant effect on company performance, while financial leverage has a negative and insignificant effect on company performance.</em></p> <p><em>&nbsp;</em></p> <p><em>Keywords</em><em>: Income Smoothing, Firm Size, Financial Leverage, Company Performance</em></p> <p>&nbsp;</p> <p>&nbsp;</p> 2022-04-10T08:26:03+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2458 Peran Softskill Dan Pengembangan Karyawan Terhadap Kualitas Kerja 2022-04-10T08:32:35+00:00 Lusi Nur Fajriani lusinf1020@gmail.com Faizal Mulia Z Lusinf1020@gmail.com Nor Norisanti Lusinf1020@gmail.com <p><em>This study aims to determine the influence between soft skills and employee development variables on work quality. This study uses quantitative methods. The population in this study are employees of PT. Bakti Wira Karsa Sakti (Save on Department Stores and Wholesalers) and the sample used is 100 respondents. The data analysis technique used is multiple linear regression analysis and the sample technique used is probability sampling. The results of this study indicate that simultaneously and partially the soft skills and employee development variables have a positive and significant influence. The results of the f test are known from the F<sub>count</sub> 59.275 &gt; 3.08, indicating that the F<sub>count </sub>value is greater than F<sub>table </sub>and from the correlation results in this study, it has a strong and high value of 0.742. Meanwhile, from the results of the t-test value, namely T<sub>count </sub>7.058 &gt; 1.983, it shows that <sub>Tcount</sub> is greater than T<sub>table</sub>, so it can be concluded that the soft skills and employee development variables have an influence on work quality.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> Softskill, Employee Development, Work Quality </em></p> 2022-04-10T00:00:00+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2708 Orientasi Kewirausahaan Dan Inovasi Dalam Meningkatkan Kinerja Pemasaran Di Masa Pandemi Covid-19 2022-04-10T09:08:57+00:00 Maria Ulpah mariaulpah17@ummi.ac.id Erry Sunarya mariaulpah17@ummi.ac.id Asep Muhamad Ramdan mariaulpah17@ummi.ac.id <p class="TextBody"><em><span lang="EN-US">This study aims to determine the effect of entrepreneurial orientation and innovation variables on marketing performance. This study uses quantitative methods. The population in this study is the owner of MSME cake in the city of Sukabumi and the sample used is 36 respondents. The data analysis technique used is multiple linear regression analysis and the sample technique used is probability sampling. The results of this study indicate that simultaneously and partially the variables of entrepreneurial orientation and innovation have a positive and significant influence on marketing performance. The results of the f test, which is known from the value of F<sub>count</sub> 44,229 &gt; 3.28, shows that the value of F<sub>count</sub> is greater than F<sub>table</sub> and from the correlation results in this study, it has a very strong and high value of 0.737. Meanwhile, from the results of the t-test value, namely T<sub>count</sub> 3,555 &gt; 1,692, it shows that Tcount is greater than T<sub>table</sub>, so it can be concluded that the entrepreneurial orientation and innovation variables have an influence on marketing performance.</span></em></p> <p class="TextBody"><em><span lang="EN-US">&nbsp;</span></em></p> <p class="TextBody"><strong><em><span lang="EN-US">Keywords:</span></em></strong><em><span lang="EN-US"> Entrepreneurship orientation, Innovation, Marketing Performance</span></em></p> <p>&nbsp;</p> 2022-04-10T08:40:18+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2726 Analisis Rasio Kecukupan Modal (CAR) Dan Loan To Deposit Ratio (LDR) Terhadap Return On Equity (ROE) Pada Perusahaan Perbankan Yang Terdaftar Di Indonesia Stock Exchange (IDX) 2022-04-10T09:51:05+00:00 Milda Maulida mildamaulida3006@gmail.com Idang Nurodin mildamaulida3006@gmail.com Gatot Wahyu Nugroho mildamaulida3006@gmail.com <p class="TextBody"><em><span lang="EN-US">This study aims to determine the effect of the variables Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) on Return On Equity (ROE). This study uses quantitative methods. The object of this research is the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) and Return On Equity (ROE). This research method is in the form of numbers and analysis using statistics. The data analysis technique in this study used parametric statistics. The results of this study indicate that simultaneously and partially the variables Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) have a positive and significant effect on Return On Equity (ROE). Fcount 1.955 &gt; Ftable 3.130 then H3 is accepted and H3 is rejected. So it can be concluded, Capital Adequacy Ratio and Loan to Deposit Ratio have no effect on Return On Equity. So it can be concluded, Capital Adequacy Ratio and Loan to Deposit Ratio have no effect on Return On Equity in Banking Companies listed on the Indonesia Stock Exchange (IDX). Meanwhile, from the results of the t-test value, namely Tcount 4.261 &gt; 1.667, it shows that Tcount is greater than Ttable so it can be concluded that the Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR) variables have an influence on Return On Equity (ROE).</span></em></p> <p class="TextBody"><strong><em><span lang="EN-US">Keywords:</span></em></strong> <em><span lang="EN-US">Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Return On Equity (ROE)</span></em></p> <p>&nbsp;</p> 2022-04-10T09:45:43+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3099 Pengaruh Rasio Profitabilitas, Leverage Dan Aktivitas Terhadap Pertumbuhan Laba (Studi Empiris Pada Perusahaan Yang Terdaftar Pada Indeks IDX30 Di Bursa Efek Indonesia Periode 2013-2018) 2022-04-10T21:34:18+00:00 Indri Oktaviani Oindri132@gmail.com Asep Muslihat asep.muslihat@staff.unsika.ac.id Gus Ganda Suria Manda unsika.gusgandasuriamanda@gmail.com <p><em>This study aims to determine the effect of profitability on profit growth, the effect of leverage on profit growth, the effect of activity on profit growth and the effect of profitability, leverage and activity on profit growth in companies listed on the IDX30 Index on the Indonesia Stock Exchange 2013-2018. This study uses secondary data with the 2013-2018 research period. The data used comes from the annual financial statements of companies listed on the IDX30 Index on the Indonesia Stock Exchange for the period 2013-2018. The population in this study consisted of 30 companies listed on the IDX30 Index on the Indonesia Stock Exchange. In this study, there were 13 sample companies with purposive sampling technique. The data analysis method used is multiple linear regression analysis. Data were processed using SPSS 25 software. The results of this study indicate that: (1) profitability has no significant effect on profit growth (2) leverage has a significant effect on profit growth (3) activity does not have a significant effect on profit growth (4) profitability, leverage and activity have a significant effect on profit growth.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> Profitability, Leverage, Activity, Profit Growth</em></p> 2022-04-10T21:34:18+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2476 Analisis Hubungan Antar Manusia Dan Lingkungan Kerja Fisik Terhadap Etos Kerja Karyawan Perumda Air Minum Tirta Jaya Mandiri Kabupaten Sukabumi 2022-04-10T21:40:11+00:00 Sandra Dwi Pratiwi sandra303@ummi.ac.id Acep Samsudin sandra303@ummi.ac.id Asep Muhamad Ramdan sandra303@ummi.ac.id <p><em>This research was carried out with the aim of knowing the description of the relationship between humans, the physical work environment, and the work ethic of the employees of Perumda Air Drinking Tirta Jaya Mandiri, Sukabumi Regency. This study also aims to determine the effect of the relationship between humans and the physical work environment on the work ethic of the employees of Perumda Airminum Tirta Jaya Mandiri, Sukabumi Regency. Researchers used descriptive and associative research methods with a quantitative approach and distributed questionnaires to 58 respondents, namely employees of Perumda Water Drinking Tirta Jaya Mandiri, Sukabumi Regency. The research data analysis used was validity test, reliability test, normality test, correlation technique analysis, coefficient of determination analysis, multiple linear analysis, and hypothesis testing, namely T test and F test. The results showed that the relationship variables between humans and the physical work environment had a relationship. which is strong with a work ethic variable that is equal to 0.874. The results of hypothesis testing also show that the relationship between humans and the work environment has a positive and significant influence on the work ethic of the employees of Perumda Airminum Tirta Jaya Mandiri, Sukabumi Regency.</em></p> <p><strong><em>Keywords : </em></strong><em>H</em><em>uman </em><em>R</em><em>elationship, </em><em>P</em><em>hysical </em><em>W</em><em>ork </em><em>E</em><em>nvironment, </em><em>W</em><em>ork </em><em>E</em><em>thic</em></p> 2022-04-10T21:38:08+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3340 Pengaruh Pengembangan Pegawai, Komitmen Dan Kepuasan Kerja Terhadap Kinerja Pegawai Dalam Implementasi Online Sistem 2022-04-19T12:46:39+00:00 Ena Sugriana ena.sugriana@gmail.com Daenulhay Daenulhay ena.sugriana@gmail.com Imam Muttaqin ena.sugriana@gmail.com Cahyani Kurniastuti ena.sugriana@gmail.com <p style="font-weight: 400;"><em>This study aims to determine the magnitude of the influence of employee development variables, commitment, and job satisfaction on employee performance variables in the implementation of the online system at SMAN 23 Tangerang Regency. The vision of SMA Negeri 23 Tangerang Regency is the realization of graduates who are characterized, intelligent and competitive, while the mission of SMAN 23 Tangerang Regency is: To form a generation of intellectual intelligence, emotional intelligence, creative, skilled and dedicated and have high social sensitivity, motivate students to become individuals independent so that academic and non-academic achievements can be realized, forming students who are able to compete in the global era, developing faith and piety so that they become a source of wisdom in acting, increasing the ability and professionalism of teachers and employees as well as developing systems, organizations, administrative and participatory management through science and technology. technology to create quality schools. The method used in this study is a quantitative method, with 44 employees as respondents at SMAN 23 Tangerang Regency. Data analysis with multiple linear regression model, so as to obtain the results of employee development and job satisfaction have an effect on employee performance at SMAN 23 Tangerang Regency.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong> <em>E</em><em>mployee </em><em>D</em><em>evelopment, </em><em>C</em><em>ommitment, </em><em>J</em><em>ob </em><em>S</em><em>atisfa</em>ction, and Employee Performance</p> 2022-04-19T00:00:00+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3370 Pengaruh Penggunaan Laba, Arus Kas, Likuiditas Dan Leverage Untuk Memprediksi Kondisi Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2017-2019 2022-04-19T13:07:20+00:00 Yois Nelsari Malau yoius2022@gmail.com Rodasnita Purba rodasnita@gmail.com Jessica Maranatha Br Saragih jess@gmail.com Dewi Sartika Br Sinambela sartika@gmail.com <p style="font-weight: 400;"><em>The purpose of this study is to determine the effect of Profit, Cash Flow, Liquidity, Leverage on financial distress. The sample is 48 companies, multiplied by 3 years so that the number of observations is 144, the data is taken with documentation and purpose sampling techniques with the results of the 2017-2019 BEI financial statements. And simultaneously it was concluded that Profit, Cash Flow, Liquidity, Leverage had a significant effect on financial distress conditions in manufacturing companies listed on the IDX for the period 2017-2019.</em></p> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong><em>: Profit, Cash Flow, Liquidity, Leverage, and Financial Distres.</em></p> 2022-04-19T13:01:22+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2381 Pengaruh Investment Opportunity Set Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Kebijakan Hutang Sebagai Variabel Intervening 2022-04-19T13:12:17+00:00 Sheyla Salima Oktabrina sheylas890@gmail.com Komala Inggarwati komala@uksw.edu <p><em>This study aims to determine the effect of Investment Opportunity Set and Managerial Ownership to Firm Value through Debt Policy as Intervening Variable at Manufacture Company. The sample in this study were 27 companies from sub-sector Industrials. Stages of testing include outer model, reliability and consistency, convergent and discriminant validity, inner model, coefficient determinations, effect size, prediction relevance, and path coefficient. The analysis used in this research is SEM-PLS. The result showed that; (1) Investment opportunity set positively influences firm value, (2) Managerial ownership has no effect on firm value, (3) Investment opportunity set negatively influences debt policy, (4) Managerial ownership has no effect on debt policy, (5) Debt policy positively influences firm value (6) Investment opportunity set negatively influences firm value with debt policy as intervening variable, (7) Managerial ownership has no effect on firm value with debt policy as intervening variable.</em></p> <p><strong><em>Keywords: </em></strong><em>Investment opportunity set, managerial ownership, firm value, debt policy</em></p> 2022-04-19T00:00:00+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2454 Pengaruh Pembiayaan Murabahah, Pembiayaan Musyarakah Dan Non Performing Financing Terhadap Profitabilitas Bank Umum Syariah 2022-04-26T04:22:12+00:00 Siti Maryam Agustina sitimaryamagustina816@ummi.ac.id Nor Norisanti sitimaryamagustina816@ummi.ac.id Faizal Mulia Z sitimaryamagustina816@ummi.ac.id <p style="font-weight: 400;"><em>Currently, the economy in Indonesia and even the whole world is experiencing a crisis and paralysis. This is due to the outbreak of the corona virus which is contagious and one of the industries affected is the Islamic banking industry in Indonesia, especially Islamic Commercial Banks (BUS). This study aims to determine the description of murabahah financing, musyarakah financing and non-performing financing on profitability, to determine the magnitude of the effect of murabahah financing, musyarakah financing and non-performing financing on profitability. The method used in this research is descriptive and associative method with a quantitative approach. The sampling technique used using purposive sampling technique is to select samples with certain criteria based on the research objectives. Based on this technique, there are 11 samples of Islamic Commercial Banks (BUS) listed on the Indonesian stock exchange. Data analysis techniques for testing using multiple linear regression analysis. The results showed that murabahah financing had a positive and significant effect on profitability (ROA), musyarakah financing and non-performing financing (NPF) had a negative and significant effect on profitability (ROA) on BUS listed on the Indonesia Stock Exchange for the 2018-2020 period.</em></p> <p style="font-weight: 400;"><em>&nbsp;</em><strong><em>Keyword : </em></strong><em>M</em><em>urabahah, </em><em>M</em><em>usharaka, NPF, </em><em>P</em><em>rofitability</em></p> 2022-04-26T04:20:24+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2700 The Pengaruh Net Interest Margin, Return On Equity Dan Debt To Equity Ratio Terhadap Harga Saham Pada Bank Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2016 -2020 2022-04-26T04:37:23+00:00 Wisnu Lesmono 1910632020049@student.unsika.ac.id Nunung Nurhasanah 1910632020049@student.unsika.ac.id Didit Supriyadi 1910632020049@student.unsika.ac.id <p><em>The stock market price is a marker dimension of the company's results, namely how far management has managed to manage the company on behalf of shareholders. Evaluation of stock prices can be done by several methods, in certain ways the calculation of stock prices can be done using a form of financial comparison analysis. The purpose of this study is to determine the effect of Net Interest Margin, Return On Equity and Debt To Equity Ratio on stock prices in banks listed on the Indonesia Stock Exchange for the period 2016 - 2020. The type of research conducted is an empirical study of banking companies listed on the IDX. with a quantitative approach. Determination of the sample is done by purposive sampling. In this study, the sample taken was 45 banks with data for the 2016-2020 period. Data collection is done by recording directly on the data that has been published. The data analysis technique used is multiple linear regression where the independent variables are NPM, ROE and DER while the dependent variable is stock price. The results of the study show that there is an influence between NPM, ROE and DER simultaneously on stock prices in banks listed on the IDX for the period 2016 to 2020.</em></p> <p><em>&nbsp;</em><strong><em>Keywords: net interest margin, return on equity, debt to equity ratio, stock price.</em></strong></p> 2022-04-26T04:35:59+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2451 Pengaruh Komite Audit, Audit Eksternal, Profitabilitas Dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Properti And Real Estate Yang Terdaftar Di BEI Tahun 2017-2019 2022-04-26T04:51:58+00:00 Yasmin Yasmin Yasmin140400@gmail.com Hartati Wau Yasmin140400@gmail.com Nabila Tatcher Yasmin140400@gmail.com Nintha Katharina Yasmin140400@gmail.com <p style="font-weight: 400;"><em>In this investigation, it is relied upon to test the influence of the audit committee as measured by the size of the number of committee members, and external audit is measured by whether the company uses the big four watchdog or not, then profitability is measured using the ROA (Return On Assets) ratio, and the size of the company in measure using total assets which are logarithmic to Ln. Then on earnings management using the Jones Model method which is Discrectionary accruals.</em> <em>This study uses a quantitative strategy, and uses 54 populations or companies from sampling at www.idx.co.id about property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019 and the number of observations for 3 years is 162 samples. , using the method used in the study, namely purposive sampling which was analyzed using multiple linear regression and made the sample reduced to 123 samples, for the results of the study showed that (1) the audit committee (X1) had no impact and was not significant on earnings management ( 2) External audit (X2) has no impact and is not significant on earnings management (3) Profitability (X3) has no adverse and insignificant consequences on earnings management (4) Company size (X4) has no effect, which means it has a negative effect and does not means to earnings management. The audit committee, external audit, profitability, and firm size also have no adverse and insignificant consequences for earnings management.</em></p> <p style="font-weight: 400;"><strong><em>Keywords </em></strong><em>: Number of Committee Members, Big Four</em><em>, </em><em>Return On Assets</em><em>, </em><em>Ln</em><em>.</em></p> 2022-04-26T04:49:06+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3371 Instagram: Platform Pemasaran Inovatif Bagi Pedagang Informal Di Jakarta 2022-05-21T01:55:11+00:00 Nia Sonani niasonani2020@gmail.com <p>Social networks in marketing are unavoidable for companies that need excellence. This study explores how informal traders in Jakarta use Instagram as a marketing tool because most of the available literature focuses on small businesses. Screenshots of 30 Instagram accounts were taken, downloaded for data collection, and then triangulated with five interviews with informal traders. The findings show that informal merchants gain new customers on Instagram through creating their accounts, renting space on agent accounts, and disrupting comments on posts. In addition, informal merchants promote their business by posting products, testimonials from satisfied customers and aligning advertising messages with attractive images/photos that attract traffic attention. These findings imply the need for informal traders' social media marketing training and awareness.</p> <p>Keywords: Instagram, social network, company, informal trader.</p> 2022-05-21T01:54:41+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3374 The Pengaruh Rasio Kecukupan Modal, Resiko Kredit, Profitabilitas Dan Likuditas Terhadap Financial Distress Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2016 – 2020 2022-05-21T02:06:44+00:00 Eddo Mochammad Kareem Eddojr765@gmail.com Didit Supriyadi Eddojr765@gmail.com Sri Suartini Eddojr765@gmail.com <p><em>This study aims to determine and analyze the effect of financial performance in the form of banking ratios CAR, NPL, ROA, ROE and LDR on financial distress in banking companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample used in this study were 32 banking companies listed on the Indonesia Stock Exchange. The data analysis method used is descriptive statistical method and multiple linear regression method for panel data. The results of this study indicate that CAR, NPL, ROA, ROE and LDR simultaneously have a significant effect on Financial Distress. While partially CAR and ROA have a significant positive effect on Financial Distress in banking companies listed on the Indonesia Stock Exchange, while NPL, ROE and LDR have no effect on Financial Distress in banking companies listed on the Indonesia Stock Exchange 2016-2020.</em></p> <p><strong><em>&nbsp;</em></strong><strong><em>Keywords: CAR, NPL, ROA, ROE, LDR, Financial Distress</em></strong></p> 2022-05-21T01:59:59+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3298 Pengaruh Biaya Operasional Pendapatan Operasional, Capital Adequacy Ratio Dan Resiko Kredit Terhadap Profitabilitas Pada Bank Umum BUMN Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2010 - 2020 2022-05-21T23:21:55+00:00 Renal Adi Prayoga renaladip@gmail.com Didit Supriyadi renaladip@gmail.com Nunung Nurhasanah renaladip@gmail.com <p><em>This study was conducted to examine the effect of Operating Costs on Operating Income, Capital Adequacy Ratio (CAR) and credit risk on profitability (ROA). The problems discussed are (1) Does the Operating Cost of Operating Income affect profitability, (2) Does the Capital Adequacy Ratio (CAR) affect profitability, (3) Does credit risk have a significant effect on profitability (4) Does the Operational Cost of Operating Income, Capital Adequacy Ratio (CAR) and credit risk simultaneously have a significant effect on profitability. The data used in the study was obtained from the Financial Statements of the publications of state-owned banks listed on the Indonesia Stock Exchange (IDX) for the 2010-2020 period. The data analysis technique used is multiple linear regression. The results of this study indicate that the Operating Cost of Operating Income (BOPO) has a significant but negative effect on profitability, Capital Adequacy Ratio (CAR) has no significant and negative effect on profitability, credit risk has a positive and significant effect on profitability. Simultaneously shows the results that the Operational Cost of Operating Income (BOPO), Capital Adequacy Ratio (CAR) and credit risk have a significant effect on the profitability of state-owned commercial banks for the 2010-2020 period.</em></p> <p><strong><em>Keywords: Bopo, car, credit risk, profitability</em></strong></p> 2022-05-21T03:05:52+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3368 Pengaruh TATO, ROA, CR, dan EPS Terhadap Harga Saham Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2016 – 2019 2022-05-24T01:39:02+00:00 Yessi Panjaitan yessicendikawati@gmail.com Sarah Sitanggang yessicendikawati@gmail.com Keumala Hayati yessicendikawati@gmail.com <p><em>The purpose of this study is to determine the Total Asset Turnover, Return On Asset, Curent Ratio, and Earning Per Share on stock prices of manufacturing companies on the IDX. Any data required is official data from the annual financial report that comes from the IDX. The method of sampling using purpose sampling method. There is a test used consisting of the classical assumption test which parts of the normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, panel data regression test, coefficient (R2), hypothesis (T test), hypothesis (F test). Fundamental factors (TATO, ROA, CR, EPS) together have a 70.6% impact on stock prices, the remaining 29.4% are influenced by other variables. The results of the research are: (1) there is no significant&nbsp; effect of Total&nbsp; Asset Turnover,&nbsp; Return On Asset, Current Ratio on stock prices. (2) Significant influence of Earning Per Share on stock prices. (3) the effect of TATO, ROA, CR, EPS simultaneously on stock prices.</em></p> <p><em>Keywords: Current Ratio; Earning Per Share; Return On Asset; stock price; Total AssetTurnover</em></p> <p>&nbsp;</p> 2022-05-24T01:37:08+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3352 The Pengaruh Return On Asset, Debt To Equity Ratio Dan Debt To Total Asset Ratio Terhadap Harga Saham Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Iindonesia (BEI) Periode 2016 - 2020 2022-05-24T01:43:33+00:00 Ratna Nadia Sari nadiasahlan@gmail.com Nunung Nurhasanah nadiasahlan@gmail.com Sonny Hersona nadiasahlan@gmail.com <p><em>This study aims to determine the effect of Return On Assets (ROA), Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR) on stock prices. With a population of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This study uses a quantitative approach with descriptive verification method. The sample in this study was determined by purposive sampling technique, so that the sample that met the criteria for taking this sample was 20 companies. The data collection technique in this study uses documentation techniques, with data analysis techniques using Multiple Linear Regression Analysis. The results of this study conclude that partially Return On Assets (ROA) has a negative and insignificant effect on stock prices, Debt to Equity Ratio (DER) has a positive and significant effect on stock prices and Debt to Assets Ratio has a negative but significant effect on stock prices. And simultaneously Return On Assets (ROA), Debt to Equity Ratio (DER) and Debt to Assets Ratio (DAR) to stock prices in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 – 2020</em><em>.</em></p> <p><em>&nbsp;</em><strong><em>Keywords: </em><em>Return On Asset, Debt to Equity Ratio</em>, <em>Debt to Total Asset Ratio, Stock Price</em></strong></p> 2022-05-24T01:43:33+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2783 Pengaruh Pandemi Covid-19 Pada Niat Kolaborasi Horizontal Logistik Klaster UMKM Di Indonesia 2022-05-27T10:19:42+00:00 Gita Partiwi gita_partiwi@sbm-itb.ac.id Yuliani Dwi Lestari yuliani_dwi@sbm-itb.ac.id <p style="font-weight: 400;"><em>In recent years, horizontal collaboration in logistics is believed to positively impact business performance by reducing cost and increasing fulfillment rates. However, the implementation of horizontal collaborative logistics in MSME clusters in Indonesia still scarce. </em><em>This research aims to determine the factors that affect the acceptance of industrial clusters to determine the possibility of implementing the concept of collaborative logistics. By combining equality of benefits, competences equity, leadership, trust, competition, cluster’s roles, perceived benefits, and COVID-19 pandemic, a conceptual framework for studying the influencing factors of cooperation intentions is proposed. Partial least squares path modeling (PLS-PM) was conducted on 102 respondents (31 pilots and 71 full research) from business owners or operation managers of six MSME clusters. The results show that the role of trust and clusters has significantly promoted MSME's intention to carry out horizontal logistics collaboration. In addition, the changing business conditions caused by the COVID-19 pandemic proved to be one of the influencing factors</em><em>.</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong><em> : Horizontal Collaboration, Logistic, MSME Cluster, Covid-19</em></p> 2022-05-27T10:17:33+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3347 Orientasi Kewirausahaan Dan Network Capability Sebagai Upaya Pencapaian Kinerja Perusahaan Di Masa Pandemi Covid-19 2022-05-27T11:05:23+00:00 Laila Hamidah lailah050@ummi.ac.id R. Deni Muhammad Danial lailah050@ummi.ac.id Nor Norisanti lailah050@ummi.ac.id <p><em>The company performance means the company's ability to achieve its financial and non-financial goals with the use of its resources to be able to compete. This study was held at small and medium enterprise restaurants in Sukabumi city to be able to achieve company performance in the COVID-19 pandemic era. The aim of this study were to find out and interpreting the role or the influence of entrepreneurial orientation and network capability toward the company performance in small and medium enterprise restaurants. In realizing the achievement of the company's performance, it is necessary for the company to implement strategic steps to stay prominent in the uncertain market conditions because of the COVID-19 virus outbreak continues to make business activities very limited. The implementation method in processing the data in this study was used associative method with quantitative approach. The number of respondents were 37 who is a business owner or manager in a restaurant business in Sukabumi city. S</em><em>oftware IBM SPSS Statistics Version 26</em><em> was used to record the research results. The findings showed that entrepreneurial orientation and network capability had a positive and significant effect also had a very strong correlation value of 0.859. Therefore, can be concluded that entrepreneurial orientation and network capability have influence in achieving company performance by developing renewable ideas and fostering partnerships to help the company's performance succeed.</em></p> <p><strong><em>Keywords</em></strong><em>: Entrepreneurial Orientation, Network Capability, Company Performance</em></p> 2022-05-27T11:03:01+00:00 ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3092 Pengaruh Risiko Kredit, Risiko Pasar, Dan Risiko Likuiditas Terhadapkinerja Perbankan Pada Tahun 2016-2020 (Studi Di Bank Pembangunan Daerah Indonesia) 2022-05-27T11:21:57+00:00 Marsha Caesarani 1810631030045@student.unsika.ac.id Gusganda Suria Manda 1810631030045@student.unsika.ac.id <p style="font-weight: 400;"><em>The role of the banking system uses more of the financial system. The financial system has a very positive impact on bank performance. This study is to understand the risk of influence on banking which is analyzed using NPL, NIM, LDR ratios related to financial performance at Regional Development Banks in Indonesia. The evidence used is from the annual financial report of the Financial Services Authority. The sample quantity is 5 Regional Development Banks in Indonesia using a time span from 2016-2020. In conducting observations using SPSS version 25 technique where observation data prove simultaneously, NPL, NIM, and LDR have a relevant impact on ROA. In partial, relevant NPL has a negative impact on ROA, NIM is relevant and has a positive impact on ROA, LDR is irrelevant and has a negative impact on ROA. In this observation, it is generated that Banking Risk as measured by the three ratios contained has a relevant impact on financial performance. Make sure that the Regional Development Bank is obliged to be able to recognize its business actions. In the observation where the company must include, reduce NPL and LDR because it will have a negative impact on ROA. Also increases NIM because it has a positive impact on ROA.</em></p> <p style="font-weight: 400;"><strong>Keywords: </strong><em>Financial Performance, NPL, NIM, LDR, ROA</em><em>.</em></p> 2022-05-27T11:20:49+00:00 ##submission.copyrightStatement##