COSTING : Journal of Economic, Business and Accounting <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> Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) en-US COSTING : Journal of Economic, Business and Accounting 2597-5226 Determinasi Brand Trust terhadap Brand Loyalty pada House of Kage Sukabumi <p><em>Brand loyalty is one concept that plays a very important role in marketing strategies to maintain customers who are loyal to the brand. The purpose of this research is to explain the influence of bran reliability and brand intention as brand trust’s dimension on brand loyalty in the Muslim clothing House Of KAGE Sukabumi. Tehe method that use in this research is descriftive associative and quantitative approaches with multiple linear regression as a data analysis technique. Result of the research shows that the magnitude of the influence of brand trust on brand loyalty in the Muslim clothing House Of KAGE after testing simultaneously and partially have a positif and significant influence. It’s amounted to 11.8%, while the remaining 88.2% are influenced by other variables not examined in this research.</em></p> <p><strong><em>Keyword :</em> </strong><em>Brand Trust, Brand reliability, Brand intention, Brand Loyalty.</em></p> Any Octaviany Nor Norisanti Dicky Jhoansyah ##submission.copyrightStatement## 2019-07-31 2019-07-31 3 1 1 7 10.31539/costing.v3i1.591 Daya Tarik Testimonial di Sosial Media dan Citra Merek terhadap Keputusan Pembelian <p><em>The aim this research is to know the influence of testimonial and brand image towards buying decision. The method of this research is using kind of samples including random samples and questionnaires to 200 consumers. The analytical technique, in here is multiple linear analysis technique, and for the hypotesis testing, we use statistic test partially (testing t) and simultaneous test (testing f). The reseacrh result for testing t indicates that both testimonial and brand image have significant influence towards buying decision. According to probability value of sig. 0,000 &lt; 0,05 means that both testimonial and brand image&nbsp; have significant influence towards buying decision. According to the coefficient of determination test result of 0,354 can be interpreted that influence of testimonial and brand image towards buying decision is 35,4%. The rest of 64,6% were influenced by other factors that were not mentioned on this research. </em></p> <p><strong><em>Key</em></strong><strong><em>w</em></strong><strong><em>ords</em></strong><em> : </em><em>Testimonial, Brand Image, Buying desicion</em></p> Marsya Ma’ruvinna El-Mekka Rostianto Asep M Ramdan Faizal Mulia ##submission.copyrightStatement## 2019-07-31 2019-07-31 3 1 8 14 10.31539/costing.v3i1.551 Pengaruh Kualitas Pelayanan Akademik terhadap Kepuasan Mahasiswa pada Sekolah Tinggi Ilmu Ekonomi Prabumulih <p><em>Evaluation of service quality at Prabumulih College of Economics is needed to find out what is actually expected and perceived by students with what has been offered. This study aims to determine the effect of academic service quality on student satisfaction at the Prabumulih College of Economics. The method used in this study is a survey method. The data collected consists of primary data and secondary data. Primary data obtained through the interview method that is equipped with a questionnaire that has been prepared. Secondary data were obtained from related companies, as well as several library sources in the form of journals and books relating to this research. And the method used in this research is survey method. The data collected consists of primary data and secondary data. Primary data obtained through the interview method that is equipped with a questionnaire that has been prepared. In this study, what will be analyzed is the effect of service quality consisting of 1) tangible (direct evidence) including physical facilities, equipment, employees, and communication facilities; 2) reliability, which is the ability to provide the promised service immediately, accurately and satisfactorily; 3) responsiveness (responsiveness), namely the desire of staff to help customers and provide services responsively; 4) assurance, including knowledge, competence, courtesy, and trustworthiness of staff, free from danger, risk or doubt; and 5) empathy (empathy), including ease in establishing relationships, good communication, personal attention, and understanding of the individual needs of customers. The results showed that physical evidence, reliability, responsiveness, assurance, concern and student satisfaction had a positive and significant effect on student satisfaction.</em></p> <p><strong><em>Keywords:</em></strong><em> Quality of Service, the Satisfaction of College Students</em></p> Susianti Susianti ##submission.copyrightStatement## 2019-08-27 2019-08-27 3 1 15 26 10.31539/costing.v3i1.744 Pertanggung Jawaban Peraturan Standar Akuntansi Keuangan Nomor 45 Terhadap Laporan Keuangan Program Kerja Badan Musyawarah Keluarga Minang Kabau Provinsi Sumatera Selatan <p><em>The situation and characteristics of the Minangkabau Family Consultative Body of the South Sumatra Province have work programs or activities. This appears related to the management of financial statements. This research in the research design used is descriptive qualitative approach. The purpose of using qualitative research methods is to disclose comparatively and in accounting for financial statements in accordance with the guideline PSAK No. 45. The results showed the weekly general cash report or transactions recorded manually in large books, and became the basis for making the budget realization report for the current year. Application of PSAK No. 45, will produce financial reports consisting of: Statements of Financial Position, Activity Reports, Cash Flow Statements and Notes to Financial Statements. The report has been presented in accordance with PSAK No. 45 of 2011. Conclusion, this standard looks more complicated but by applying this standard will produce more adequate financial statements.</em></p> <p><strong><em>Keywords:</em></strong><em> PSAK Guideline Number 45, Financial Statements, Minang Kabau Family Consultative Body</em></p> Rika Fitri Ramayani ##submission.copyrightStatement## 2019-08-28 2019-08-28 3 1 27 34 10.31539/costing.v3i1.746 Pengaruh Kualitas Pelayanan Eceran (Retail Marketing Mix Application) terhadap Kepuasan Konsumen <p><em>Given how important the role of service quality is for the life of an organization or company to try to increase its potential, so that the quality and quantity of these services can compete or at least be able to keep up with the pace of competition in the business world. This study aims to determine the Effect of Retail Service Quality (Retail Marketing Mix Application) on Consumer Satisfaction in Alfamart Jl. Raya Palembang-Prabumulih, Gelumbang District, Muara Enim Regency. The method used in this study is a survey method. The data collected consists of primary data and secondary data. Primary data obtained through the interview method that is equipped with a questionnaire that has been prepared. Secondary data were obtained from related companies, as well as several library sources in the form of journals and books relating to this research. And the research design used is causal associative design. In this research, what will be analyzed is the effect of service quality consisting of reliability, responsiveness, assurance, empathy, tangible. The results showed the calculation of the coefficient of determination (R2) was used to determine what percentage of the dependent variable variation could be explained by the variation of the independent variables. From the SPSS output display, the summary model of customer satisfaction is influenced or explained by variations in the five dimensions of service quality, namely physical evidence, reliability, responsiveness, assurance, care. Therefore it can be concluded that the retail marketing mix delivered well by the company can increase customer satisfaction.</em></p> <p><strong><em>Keywords:</em></strong><em> Service Quality, Consumer Satisfaction</em></p> Amandin Amandin ##submission.copyrightStatement## 2019-08-29 2019-08-29 3 1 35 47 10.31539/costing.v3i1.745 Gaya Kepemimpinan Inovatif Progresif Pemerintah Desa dalam Pengambilan Keputusan Penyusunan APBDes <p><em>Village Government or also called Pemdes is a government agency tasked with managing village-level regions. This study aims to determine and analyze the influence of the progressive innovative leadership style of the village government on decision making in the preparation of the APBDes in Karangan Village, Rambang Kapak Tengah District, Prabumulih City. Primary data collection was carried out by distributing questionnaires and interviews to 90 respondents from 837 population representatives from the village government, community leaders, religious leaders, traditional leaders, women's groups and youth groups in Karangan Village, while secondary data was carried out with a literature review. The method used to analyze data is simple linear regression. The results of the analysis show that independent variables (leadership style) do not show a strong influence on the dependent variable (decision making) through testing the analysis of the coefficient of determination (R2). In addition, the results of the study also showed that the progressive innovative leadership style of the village government had no effect on decision making in the preparation of the APBDes in Karangan Village, Rambang Kapak Tengah Subdistrict, Prabumulih City. This can happen because the leadership style adopted by the Karangan village government prior to Law No. 6/2014 has applied leadership to open the widest possible participation space for the community to participate in transparent and accountable village development planning which later becomes a characteristic of the leadership style innovative progressive.</em></p> <p><strong><em>Keywords:</em></strong><em> Leadership </em><em>S</em><em>tyle, </em><em>D</em><em>ecision </em><em>M</em><em>aking</em></p> Romsa Endrekson ##submission.copyrightStatement## 2019-08-30 2019-08-30 3 1 48 58 10.31539/costing.v3i1.762 Peranan Kepala Desa Muara sungai dalam Pengelolaan Pasar <p>Village planning provides the flexibility and opportunity for villages to explore local initiatives (ideas, desires and local will) which are then institutionalized into policies, programs and activities in the field of village governance and development. The purpose of the study was to explain the role of the village head in the management of the Muara Sungai village market in the management of the village market in the Muara river village, CambaiPrabumulih Timur District. The research method is descriptive-analytical with the juridical-empirical method. The results showed that the role of Muara Sungai village head Cambai Subdistrict, Prabumulih Timur Regency in issuing a policy in village market management had not been done properly and correctly, this proved the village head could not issue a form of policy according to his authority, so that it did not provide benefits and income to the village treasury. This is seen as unproductive due to unclear management patterns. So in essence the village market has not provided benefits to increase village income. Therefore, the management of village markets should be improved through standardized management mechanisms and systems as well as accountability in order to avoid irregularities.</p> <p><br>Keywords : Management, Market, Village, Village Head</p> Yelli Aswariningsih ##submission.copyrightStatement## 2019-08-30 2019-08-30 3 1 59 67 10.31539/costing.v3i1.808 Analisis Dampak Ekonomi Pelaksanaan Jalan Simpang Rukis - Tanjung Kemuning Provinsi Bengkulu <p><em>Public transportation is transportation that is needed by most urban communities, a city cannot survive without public transportation. The main objective of this study is to determine the reduction of road user costs and financial analysis of NPV (Net Present Value) and BCR (Benefit Cost Ratio). The research method used is descriptive which is used to analyze the impact of time and cost savings, the method used is a descriptive statistical method, NPV and BCR Financial Impact Testing and investment feasibility sensitivity analysis. The results showed the cost efficiency of road users was Rp. 600,001.24 and increase travel speed to 50 km / hour. Vehicle Operating Costs (BOK) consist of fixed costs and operational cost components. Efficiency of expansion of vehicle operations to Rp. 1,921,187. From the financial analysis the implementation path of Simpang Rukis - Tanjung Kemuning is economically feasible. This is the result of a performance with NPV of Rp. 1,921,187, -&gt; 0 and BCR 1.18&gt; 1. Sensitivity analysis is shown when costs increase by 15%, NPV is Rp. 1,921,187 and BCR decreased to 1.03. When the benefits decrease by 15%, the NPV drops to Rp. 1,306,921,187 and BCR up to 1,004. When costs increase by 15% and benefits decrease by 15%, the NPV drops to Rp. 1,306,921,187 and BCR to 0.87 and the road is economically unfeasible. Conclusion, with the construction and maintenance of roads and bridges at Simpang Rukis - Tanjung Kemuning, it is hoped that the pace of transportation is efficient and economical so that it can accelerate the economy of Bengkulu province, especially the people of Simpang Rukis - Tanjung Kemuning.</em></p> <p><strong><em>Keywords:</em></strong><em> Economic Feasibility, NPV, BCR, Sensitivity Analysis </em></p> Azuwandri Azuwandri ##submission.copyrightStatement## 2019-10-11 2019-10-11 3 1 68 80 10.31539/costing.v3i1.827 Analisa Pengendalian Internal Persediaan PT Riau Real Ranch Pekanbaru <p><em>Control activities are the policies and procedures that are owned by management to provide assurance that management has done as it should. This research was conducted at PT. Riau Real Ranch Pekanbaru with the aim of analyzing internal control of merchandise inventory. This analysis was conducted descriptively and used a sign test with data collection techniques for interviews, observations, and questionnaires. Based on the results of the study, overall internal control over merchandise inventory has been running effectively, this is indicated in the components of the control environment, risk assessment, control activities, and information and communication that have been significant. Conclusion, internal control over merchandise inventory has run effectively.</em></p> <p><em>Keywords: Analysis, Internal Control, Inventory</em></p> Febdwi Suryani ##submission.copyrightStatement## 2019-10-15 2019-10-15 3 1 81 92 10.31539/costing.v3i1.763 Analisis Laporan Keuangan dengan Menggunakan Metode Trend sebagai Dasar Menilai Kondisi Perusahaan <p><em>Financial statements are actually still a problem in a company that really needs to be taken seriously because the good and bad financial statements describe the company's financial condition. The purpose of this research is to find out how the company's financial condition and comparison of predictions of financial statements at PT. Three Pillars of Prosperous Food Tbk. The research method used in this study is a descriptive method with a quantitative approach, in which the authors collect data in the form of balance sheet financial position reports. Data collection techniques used were documentation and literature study. The results of this study indicate that there is a fluctuating development in the balance sheet and income statement, even in the balance sheet from year to year it also fluctuates, the income statement has increased from 2014 to 2016 and always decreases in 2017 Conclusion, by using trend analysis it can be predicted that the value of the postal year will come to experience a fluctuating development which is also the same as in previous years.</em></p> <p><strong><em>Keywords:</em></strong><em> Financial Statements, Trend Methods, Company Conditions</em></p> Nur Ilmi Octaviani Erry Sunarya Kokom Komariah ##submission.copyrightStatement## 2019-10-24 2019-10-24 3 1 93 97 10.31539/costing.v3i1.696 Pengaruh Kualitas Pelayanan terhadap Kepuasan Nasabah Perbankan Syariah <p><em>In the last few years, Islamic banking in Indonesia has shown a positive development which is shown through the addition of Islamic banks in Indonesia. To increase its market share, Islamic banking needs to analyze what factors influence the community to be willing to become customers in Islamic banks, one of which is through service quality. This study aims to examine the effect of service quality on customer satisfaction of Islamic banks in the city of Pekanbaru. The research method used is multiple regression analysis where the sample used in this study was 200 customers. The results showed that overall dimensions of service quality have a significant positive effect on customer satisfaction, which means that the better the quality of service starting from physical evidence, responsive data, reliability, assurance and empathy provided by Islamic Banking will be able to increase customer satisfaction and vice versa.</em></p> <p><em>Keyword : Service Quality, Satisfaction, Syaria Bank</em></p> Zulfadli Hamzah Astri Ayu Purwati ##submission.copyrightStatement## 2019-11-05 2019-11-05 3 1 98 105 10.31539/costing.v3i1.846 Pendekatan Anova dalam Menentukan Keputusan Investasi pada Perusahaan Perkebunan di Indonesia <p><em>The growth of companies in the plantation sector, it can be assumed that the plantation sector in Indonesia is still classified as a potential. so that it can be a benchmark for many investors in investing in the plantation sector. One of the indicators in investing can be seen from the financial performance, the company's stock price and the exchange rate. The study found that there were differences between financial performance, stock prices and the exchange rate of plantation sector companies listed on the Indonesia Stock Exchange during 2015-2018. This research was conducted as a measure of investors to invest in companies. This research method uses a quantitative approach because to find out and analyze differences in financial performance, stock prices and macroeconomic variables in plantation companies with a different approach and test the correctness of existing theories. While the hypothesis test used is the Analysis of Variance (ANOVA) method. The results showed there was no difference between the stock price and the exchange rate (KURS) of the company. Whereas the financial performance variable (ROA) points to a significant difference between the financial performance of one plantation company from another during the priod 2015-2018.</em></p> <p><strong><em>Keywords:</em></strong><em> Stock Prices, Financial Performance (ROA), Macroeconomics (KURS)</em></p> Suyono Suyono ##submission.copyrightStatement## 2019-11-06 2019-11-06 3 1 106 116 10.31539/costing.v3i1.834 Analisis Peran Foreign Direct Investment (FDI) Sebagai Pemicu Keberhasilan Komersialisasi Inovasi Teknologi di Negara-Negara Asia <p><em>Innovation activities are important things that must be done by a country, but unfortunately not all countries can do it, especially in the high-tech industry, because it requires a very large investment. This study aimed to analyze the role of FDI as a trigger for the successful commercialization of high technology innovations in Asian countries. Innovation is something that must be done by a country in order to compete in the international market, but most Asian countries have limitations in terms of capital, technology and skills to do it. One of solution that can be done is to attract as much investment from abroad through foreign direct investment (FDI). Of the 49 countries in Asia according to, 21 countries countries have been selected as research samples. From the result of structual equation modeling (SEM) analysis founds that FDI was not able to trigger and boost innovation activities of countries in Asia, as measured through spending on R&amp;D activities, number of patent applications, and research journals published internationally. The role of FDI in Asian countries is more to assist these countries in producing results from innovation activities.</em></p> <p><em><br>Keywords: R&amp;D Expenditures, Number of Patent Applications, Number of journal publications, FDI, High-tech export High-tech export</em></p> Sarli Rahman Andi oh ##submission.copyrightStatement## 2019-11-08 2019-11-08 3 1 117 125 10.31539/costing.v3i1.819 Model Peningkatan Kualitas Audit Melalui Kecermatan Profesional, Kompetensi dan Etika Auditor Internal di BPKP Propinsi Riau <p><em>Audit quality is an inseparable part of good governance that leads to clean government. The purpose of this study was to determine the effect of Professional Accuracy, Competence and Ethics of Internal Auditors on Audit Quality. This research was conducted in BPKP Representatives of Riau Province with an auditor sample of 46 people. Data collection method is to use a questionnaire list. While the method of data analysis using multiple linear regression analysis The results of the study show that Professional Accuracy has no significant effect on Audit Quality, Auditor Quality has a significant effect on Audit Quality. Auditor Ethics has a significant effect on Audit Quality.</em><em>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </em></p> <p><em>&nbsp;</em><strong><em>Keywords: </em></strong><em>Audit Quality, </em><em>Professional Accuracy, Competence, Ethics of Internal Auditors</em></p> suharti suharti Yusrizal Yusrizal ##submission.copyrightStatement## 2019-11-08 2019-11-08 3 1 126 135 10.31539/costing.v3i1.826 Integrasi Model Kano ke Dalam QFD untuk Mengoptimalkan Kualitas Perguruan Tinggi di Provinsi Riau <p><em>Higher Education has become a need for formal education as a strategic sector which is expected to produce quality intellectual graduates who are competitive. The competitive situation among universities requires educational institutions to pay attention to the quality of their education so that they are able to excel in the competition. To be able to compete, universities must improve their quality by providing attributes that are a priority for student needs. The purpose of this study is to optimize the quality of Private Universities in Riau Province by providing several technical responses. The population in this study were all active students of Private Universities in Riau Province and the total sample of 397 respondents using probability sampling techniques. This study uses the Kano Model and the Quality Function Deployment (QFD) approach as an integration tool that can help collect student voices as customers (VoC) and produce a priority matrix of needs and technical responses in the form of House of Quality (HoQ). The results of this study found 7 (seven) priority priorities for students, including the online KRS filling process that is very easy for students, academic information easily obtained, fast, and accurate, academic administration staff are reliable / responsive in providing services, adequate health facilities, Adequate library facilities (books, proceeding journals, and articles), Easy internet access, and adequate computer labor. From this research, Private Universities can take several steps to optimize quality such as improving internet facilities, monitoring academic rules, and monitoring the learning process.</em></p> <p><strong><em>Keywords : </em></strong><em>Kano Model, House of Quality (HoQ), Quality Function Deployment (QFD), Quality</em></p> Hafidzah Nurjannah ##submission.copyrightStatement## 2019-11-13 2019-11-13 3 1 136 144 10.31539/costing.v3i1.833 Analisis Kemampuan Rasio Likuiditas dan Profitabilitas dalam Mengukur Financial Distress <p><em>Financial distress is a condition where the results of the company's performance are unable to meet the company's obligations. T</em><em>he purpose of this research is to find out the effect of Liquidity and Profitability in measuring financial distress in PT .eterindo wahanatama Tbk and PT. Waskita Karya Tbk. The analysis technique used is multiple linear analysis techniques, and for hypothesis testing is a partial statistical test (t test) and simultaneous test (f test). The results of the t test show that liquidity (CR) (X1) has an effect but not significant to financial distress, Profitability (ROA) (X2) has a significant effect on financial distress. Based on the simultaneous F test means that together Liquidity (CR) and Profitability (ROA) have no significant effect on purchasing decisions (Y). Based on the test of the coefficient of determination of 0.354 it can be interpreted that the effect of Liquidity (CR) and Profitability (ROA) on purchasing decisions is equal to 28.4%. The remaining 71.6% is influenced by other factors not explained in this study.</em></p> <p><strong><em>Key</em></strong><strong><em>w</em></strong><strong><em>ords</em></strong><em> : Liquidity, Profitability, financial Distress.</em></p> Muhammad Iksan Sopian Erry Sunarya Kokom Komariah ##submission.copyrightStatement## 2019-11-30 2019-11-30 3 1 145 152 10.31539/costing.v3i1.712 Analisis Kinerja Keuangan dengan Menggunakan Metode Common Size pada PT. Holcim Indonesia Tbk <p><em>Financial statements are used as a tool to find out how the financial performance of the company and can produce useful conclusions. This study aims to determine the financial performance of PT. Holcim Indonesia Tbk, which headlined the 2013-2017 balance sheet and income statement using the common size method. The research method applied in this study is to use descriptive research with a quantitative approach. The results of research conducted indicate the current assets of PT. Holcim Indonesia Tbk is not comparable with the short-term liabilities that are borne by the company, this shows the low liquidity of the company, from solvency, the company uses the capital on the assets of most of the liabilities owned, thus decreasing the level of company sovability and can make a low margin of safety for creditor. Judging from the income statement, it shows that the marketing strategy of the company is not good, as seen from the increase in cost of goods sold and making the gross profit margin decrease. For the company's ability to generate profits, the company's net profit margin from year to year has decreased to a loss in 2016-2017. This shows that financial performance has deteriorated because the company's profitability has always declined to the point of loss.</em></p> <p><strong><em>Keywords:</em></strong> <em>F</em><em>inancial </em><em>P</em><em>erformance, </em><em>F</em><em>inancial </em><em>S</em><em>tatements, </em><em>C</em><em>ommon </em><em>S</em><em>ize </em><em>M</em><em>ethod.</em></p> Riri Rifardi R. Deni Muhammad Danial Dicky Jhoansyah ##submission.copyrightStatement## 2019-11-30 2019-11-30 3 1 153 159 10.31539/costing.v3i1.706 Kajian Pendekatan Simultan Tingkat Kesehatan Bank Konvensional dengan CAMELS dan RGEC <p><em>This study aims to </em><em>analyze conventional health bank level</em> <em>by using CAMELS and RGEC methods</em><em>. </em><em>This is descriptive research of quantitative approach with conventional banks as samples as fifty banks from 2012 to 2017. </em><em>The&nbsp; </em><em>results of this study shows that ratios of CAMELS method are in from 1 to 3 composite level mostly where CAR, NIM, BOPO are in very good condition and ROA, NPM, LDR, ROE are in quite good condition. Then, in RGEC method, conventional health bank level has value from 1 to 5 composite level commonly where CAR, NIM, BOPO are in very adequate condition and NPL, IRR tend to show quite adequate condition while GCG tends to show unadequate condition. Finally, conventional helth bank level by using CAMELS and RGEC methods are in composite level between 1-3 mostly. It means that conventional health bank level of&nbsp; Indonesia in very good or very adequate and quite good or quite adequate condition.</em></p> <p><em>Keywords : Bank</em><em>ing</em> <em>H</em><em>ealth</em><em> Level, Conventional</em><em>, CAMEL</em><em>S, RGEC</em></p> Yusnita Octafilia Evelyn Wiyaja ##submission.copyrightStatement## 2019-11-30 2019-11-30 3 1 160 174 10.31539/costing.v3i1.839 Perancangan Sistem Informasi Akuntansi Penggajian (Manual) <p><em>Accounting information system is made to facilitate the execution of remuneration to be more efficient and effective, because this system is very influential for companies to meet the needs of external parties and management.</em> <em>This study was conducted to determine the payroll accounting applied by CV. Serampang Jaya. This type of research is a type of qualitative descriptive research with a case study approach that describes and explains a problem syteatically and factualy so that by gathering information relating to the object of resarch. The data sources used are primary data and secondary data. The data colection techniquesuse used are observation, interview, and docuentation. The technique used in analyzing is to develop and explain how the payroll accounting system applied by CV. Serampang Jaya. The use the design of employee payroll accounting information system on CV. Serampang Jaya is in acorndance&nbsp; with existing theories. The results showed that CV. Serampang Jaya has impleented a payroll accounting system but still needs improvements to be effective in the payroll accounting record process at CV. Serampang Jaya.</em></p> <p><strong><em>Keywords: </em></strong><em>Payroll, Accounting, Information System </em></p> Umi Kulsum Moh Halim Nina Martiana ##submission.copyrightStatement## 2019-12-23 2019-12-23 3 1 175 185 10.31539/costing.v3i1.751 Evaluasi Sistem Informasi Akuntansi Penjualan Kredit <p><em>Sales accounting information system is a system that is useful as a control tool for the implementation of a company's transactions. This research was conducted with the aim to find out how the credit sales information system in PD. Sinar Mas Hakasima Branch Jember, to find out how-not-the credit sales accounting information system has been done well. The analytical method used in this study is descriptive qualitative. Data collection techniques, interview techniques, observation / observation and documentation. The data used are primary data consisting of the results of direct interviews regarding credit sales accounting information systems. Based on the results of the analysis conducted by researchers, it can be seen that the credit sales accounting information system applied by PD. The Masasasima Branch of Jember Branch in processing credit sales transactions is good, the company has a good and adequate information system.</em></p> <p><strong><em>Keywords:</em></strong><em> Accounting Information Systems, Credit Sales, Accounting Information System Elements</em></p> Ayu Apriyanti ##submission.copyrightStatement## 2019-12-23 2019-12-23 3 1 186 197 10.31539/costing.v3i1.757 Evaluasi Sistem Pengendalian Internal Persediaan Bahan Baku <p><em>I</em><em>nternal Control is a process that is controlled by each person in a company to achieve stated objectives such as: complying with regulations and laws, securing company assets and data, accuracy of financial statements and efficiency and operating effectiveness.</em> <em>This research was conducted to evaluate the internal ctheontrol system of raw material inventory which was been applied. Makmur Jaya.the type of research used descriptive is descriptive qualitative research type with case study approuch that describes and explains a problem in systematic and factual so that by collecting information related to the object under study. Data source used in primary and secoundary data source.</em> <em>The data collection technical used are obervations. Interviews and documentantation. Data analisys technique is done by collectiong data, describing the internal control system of raw material inventory applied by the company, then evaluate the internal control system applied. Makmur Jaya based on the control environment, risk assesment, control activities information and communication and monitoring. The results of this study indicate that the internal control sytem applied is bad cause there are double control is one human.</em></p> <p><strong><em>Keyword :</em></strong><em> Internal Control System, Raw Material Inventory</em></p> Agung Ivan Firdaus Norita Cahya Yuliarti Ach Syahfrudin Z ##submission.copyrightStatement## 2019-12-23 2019-12-23 3 1 198 207 10.31539/costing.v3i1.750 Pengaruh Persepsi Wajib Pajak atas Penerapan E-Filing dan Persepsi Wajib Pajak atas Kualitas Sistem E-Filing Terhadap Kepatuhan Pajak <p><em>E-Filing is a system for the achievement of annual report letters (SPT) which is done online and in real time to the Directorate General of Taxes through the official website of the Directorate General of Taxes. This study aims to examine the effect of perceptions of taxpayers on the application of E-filing and perceptions of taxpayers on the quality of e-filing systems for tax compliance in the Jember Pratama KPP case study. This research uses quantitative methods. The number of samples used is 100 taxpayers who use the e-Filing system. The data used in this study are primary data in the form of questionnaires distributed to taxpayer respondents. The results in this study indicate that taxpayer perceptions affect tax compliance and the quality of the e-Filing system has no effect on tax compliance.</em></p> <p><strong><em>Keywords</em></strong><em>: E-Filling, Perception, E-Filing System Quality, Complaints</em></p> Anisa Widya Larasati Dyah Probowulan Achmad Syahfrudin ##submission.copyrightStatement## 2019-12-29 2019-12-29 3 1 208 216 10.31539/costing.v3i1.816 Peran Pernyataan Orientasi Tujuan Kinerja dan Pernyataan Orientasi Tujuan Pembelajaran terhadap Kemampuan Mahasiswa <p><em>Objective orientation is a mental framework as individuals give an impression and respond to situations or events that they face. Typically there are two kinds of goal orientation, namely orientation of performance goals (performance orientation) and orientation of learning goals (learning goal orientation). The phenomenon that there are still students who are extension or extension of time in doing the Final Project are all caused by the ability possessed by the individual. There are three factors that underlie the ability; self-efficacy, goals and performance. The researcher followed up the existence problems in the 2015 Accounting Study Program with four samples of Higher Education in Jember Regency, there were 82 respondents to answer the questionnaire given. Therefore an analytical tool is needed to determine the abilities possessed by students of the Accounting Study Program in Jember Regency. In this study researchers will test performance goal orientation statements (state performance goal orientation) and statement of learning goal orientation (state learning goal orientation) on self-efficacy (self-efficacy), goals (goals) and performance (performance) that each individual has.</em></p> <p><strong><em>Keywords:</em></strong><em>&nbsp; Goal Orientation, State Goal Orientation Learning, State Performance Goal Orientation, Self-Efficacy, Goals and&nbsp; Performance.</em></p> Ahmad Muzaki Dyah Probowulan Achmad Syahfrudin ##submission.copyrightStatement## 2019-12-29 2019-12-29 3 1 217 234 10.31539/costing.v3i1.817