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 Analisis Pengelolaan Modal Usaha Dalam Rangka Meningkatkan Taraf Kehidupan Ekonomi Petani Bawang Merah Dengan Menggunakan Media Tanam Sawah Tadah Hujan <p><em>This research aims to know the condition of venture capital as well as to know the management of business capital and the profit generated by </em><em>shallot</em><em> farmers who use rain-ed rice fields. This research uses qualitative research methods with the focus of research describing business capital conditions, business capital management, and the profits generated by shallot farmers who use rainwater fields in Bulakamba District of Brebes Regency. The data collection techniques used in this study are observation techniques, interview techniques, and documentation techniques. The results of this study are in the form of the concept of business capital governance for shallot farmers who use the rain fields in the form of concept 4 S (Set Up, Save, Synergy, and Submission), through this concept shallot farmers are expected to manage the business capital to the maximum through commitment and self-discipline and this concept as a foundation of self-competence development for shallot farmers to increase the economic value of shallots to achieve an increase in the level of economic life for </em><em>shallot</em><em> farmers </em><em>by using the media to plant rain-ed rice fields.</em></p> <p><strong><em>Keywords:</em></strong><em> Business Capital Management, Economic Living Standards, Shallot Farmers, Rainy Rice Fields</em></p> Kamaludin Kamaludin Sri Wahyuningsih ##submission.copyrightStatement## 2021-08-26 2021-08-26 5 1 1 12 10.31539/costing.v5i1.2595 Pengaruh Kepercayaan, Citra Merek, Keamanan Terhadap Minat Beli Tiket Pada Situs Traveloka <p><em>This study aims to examine the effect of trust, brand image, and security on ticket buying interest on the Traveloka site (a case study of UST Yogyakarta students). The population in this study used students of the economics faculty majoring in accounting and management at Sarjanawiyata Tamansiswa University Yogyakarta. The type of data in this study uses quantitative data types. The sample method in this study is non-probability and the sampling technique uses purposive sampling. The results of the research simultaneously show a significant value of 0.000 &lt;0.05, which can be concluded that the variables of trust, brand image, and security simultaneously or together have an effect on purchase intention. While the results of the research partially from each variable, there are 2 variables that do not affect, namely the trust variable with a significant value of 0.653&gt; 0.05, it can be concluded that trust has no effect on purchase intention and the security variable with a significant value of 0.070&gt; 0.05 can be concluded that security has no effect on purchase intention. While the brand image variable has a significant value of 0.000 &lt;0.05, it can be concluded that brand image has an effect on purchase intention.</em></p> <p><strong><em>Keywords: Trust, Brand Image, Security and Purchase Intention</em></strong></p> Vina Endah Susanti ##submission.copyrightStatement## 2021-08-26 2021-08-26 5 1 13 21 10.31539/costing.v5i1.2227 Pengaruh Disiplin Kerja Dan Lingkungan Kerja Terhadap Kinerja Karyawan Di PT. Otscon Safety Indonesia <p><em>Employees are a dynamic factor in all operational activities within the company. PT. Otscon Safety Indonesia as a company that applies work discipline to employees to be more productive, comply with regulations and policies in order to provide benefits for the company in achieving company goals optimally in the long term. The research has the aim of knowing the partial and simultaneous influence of employee work discipline, the work environment of existing employees on their performance at PT. Otscon Safety Indonesia is descriptively verifiative. Researchers used as many as 110 employees as respondents as samples taken through saturated sampling technique. The path analysis test resulted in the finding of a partial effect of 47.2% between work discipline on employee performance and 11.9% of the work environment on employee performance. The findings amounted to 59.1% of the simultaneous influence of all variables. Researchers found the influence of other variables outside the model, namely 40.9%.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>K</em></strong><strong><em>eyword:</em></strong><em> Work Discipline, Work Environment, Employee Performance</em></p> Muhamad Rizki Novian Ekawaty ##submission.copyrightStatement## 2021-08-26 2021-08-26 5 1 22 30 10.31539/costing.v5i1.2158 Pengaruh Pembiayaan Mudharabah Dan Pembiayaan Musyarakah Terhadap Profitabilitas (Retun On Equity) <p><em>This </em><em>research</em><em> aims determine t</em><em>o</em> <em>influence</em><em> of mudharabah and musyarakah financing </em><em>to</em><em> profitability (Return on Equity). The variables in this study </em><em>use </em><em>the independent variable mudarabah financing and musyarakah financing while the dependent variable is profitability (Return on Equity). The analytical method used is quantitative analysis through the classical assumption test to analyze the data and multiple regression analysis to determine influence between mudharabah financing and musyarakah financing </em><em>to</em><em> profitability (Return on Equity)</em><em>. </em><em>While the type of data used is secondary data with a sampling technique that is Purposive Sampling of 4 Sharia Commercial Banks during the 201</em><em>9</em><em>-2020 period.</em> <em>Based on the results of the study that the mudharabah financing t test is t</em> <em>count &gt; t</em> <em>table (2.493 &gt; 2.045) where the significance value of 0.19 &lt; 0.05 means that mudharabah financing affects profitability (ROE). The results of t test for musyarakah financing are tcount &lt; ttabel (-3.992 &lt; 2.045) and a significance value of 0.000 &lt; 0.05, which means that musyarakah financing has a negative effect on profitability (ROE). Then for the test results f mudharabah financing (X1) and musyarakah financing (X2), fcount &gt; ftabel (8.574 &gt; 3.33) with a significance value of 0.001 &lt; 0.05, which means mudharabah financing and musyarakah financing together influence the effect on profitability (ROE).</em></p> <p><strong><em>Keywords: </em></strong><em>Mudharabah Financing, Musyarakah Financing, Profitability</em><a name="_TOC_250039"></a></p> Ratna Rahmawati ##submission.copyrightStatement## 2021-08-26 2021-08-26 5 1 31 44 10.31539/costing.v5i1.2164 Pengaruh Loan To Deposit Ratio (LDR), Biaya Operasional, Pendapatan Operasional (BOPO), Kurs, Capital Adequacy Ratio, Ukuran Bank Dan Inflasi Terhadap Non Performing Loan (NPL) Di Perusahaan Perbankan Terdaftar Di BEI <p><em>Financial institutions that provide financial services are known as banking. The purpose of this research is to test and analyze the effect of LDR, BOPO, exchange rate, CAR, bank size and inflation on NPL in banking companies listed on the Indonesia Stock Exchange. The method is quantitative research. This research is explanatory. The research data is classified as quantitative and ratio scale. Data is collected by means of documentation. The population is 45 banks listed on the IDX for the period 2014-2018. The sample is 125 financial statements of banking companies listed on the Indonesia Stock Exchange for the period 2014-2018. The model is multiple linear regression. The results of the study are LDR, BOPO, Exchange Rate, CAR, Bank Size and Inflation have no simultaneous and partial effect on NPL in banking companies listed on the Indonesia Stock Exchange.</em></p> <p><strong><em>Keywords:</em></strong><em> Loan to Deposit Ratio (LDR), Operating Cost of Operating Income (BOPO), Exchange Rate, Capital Adequacy Ratio, Bank Size, Inflation and Non Performing Loan (NPL).</em></p> <p><a name="_TOC_250039"></a></p> Bayu Wulandari Khetrin Khetrin Ketryn Seviyani ##submission.copyrightStatement## 2021-08-26 2021-08-26 5 1 45 52 10.31539/costing.v5i1.2236 Pengaruh Profesionalisme, Kompetensi, Independensi, dan Moral Reasoning terhadap Kualitas Audit pada Kantor Akuntan Publik (KAP) di Kota Medan <p><em>The auditor has a duty to assist or provide information about the objectives required by each shareholder, and other shareholders. The functions and duties of auditors such as tax audits, audits and financial statement analysis, the opinion of a qualified auditor can be useful for users. In the financial statements produce audited accountants can be accounted for by users as a basis for making a decision. The auditor must produce audited financial statements that can be trusted by users as a decision making decision. The population in this study includes all auditors who work in 33 Public Accounting Firms (KAP) in Medan City. The sample is 23 Public Accounting Firms (KAP) in Medan City with a sample of 62 accountants. The results of this study are professionalism that affects the quality of audits at the Public Accounting Firm (KAP) in Medan City. Competence affects the quality of audits at the Public Accounting Firm (KAP) in Medan City. Independence does not affect the quality of audits at the Public Accounting Firm (KAP) in Medan City. Moral reasoning does not affect the quality of audits at the Public Accounting Firm (KAP) in Medan City.</em></p> <p><strong><em>Keyword : </em></strong><em>Professionalism</em><em>, Competence, </em><em>Independence, Moral Reasoning, Audit Quality</em></p> Sherine Marcelline Mahmuddin Syah Lubis ##submission.copyrightStatement## 2021-08-28 2021-08-28 5 1 53 62 10.31539/costing.v5i1.2650 Pencatatan Akuntansi Dan Manajemen Laba Pada Perusahaan Di Indonesia Selama Pandemi Coronavirus (Covid-19) <p><em>This research is a descriptive qualitative study that aims to explore the practice of accounting records adopted by business people and companies in Indonesia during the Coronavirus pandemic by comparing it with previous literature which has similar characteristics, namely past events that have an impact on unstable financial conditions. The data used in this study are secondary data, such as the results of previous studies, accounting lecturer dialogue forum press releases, Indonesian Accountants Association press releases, and several other online information sources. Overall, the discussion of this study shows that several accounting techniques can be used to reduce the negative impact of a pandemic on corporate financial reports. Some of the techniques companies can use during a pandemic include fair value accounting, income smoothing, loss avoidance, and big-bath earnings management. The results of the discussion in this study contribute to recent debates about the relevance of accounting to society. Although accounting - both as a discipline and practice - cannot be blamed for the negative effects of the pandemic on companies, it can be blamed as a social science for failing to assist in mitigating the negative effects of the pandemic on the financial performance of companies when managers are not allowed to exercise significant accounting wisdom. to mitigate the negative effects of the pandemic on their balance sheet. As the pandemic gets worse, more basic questions will be asked about the contribution of accounting to society, especially in reducing the negative impact of a crisis or pandemic on companies.</em></p> <p><strong><em>Keywords:</em></strong><em> Fair Value Accounting, Income Smoothing, Loss Avoidance, and Big-Bath Earnings Management, Coronavirus (Covid 19)</em></p> Sarlina Sari ##submission.copyrightStatement## 2021-08-28 2021-08-28 5 1 63 74 10.31539/costing.v5i1.2603 Minat Beli Memediasi Pengaruh E-Service Quality Dan Promosi Terhadap Keputusan Pembelian Di Shopee (Studi Kasus Pada Mahasiswa Manajemen Ukrida 2017) <p><em>Technological developments support an increase in online buying and selling activities in marketplaces that have turned conventional transactions into digital ones. The quality of services and promotions offered have also turned digital. The purpose of this study was to examine the effect of e-service quality and promotion on purchasing decisions at Shopee which are mediated by purchase intention. By using a sample of 60 students of the 2017 UKRIDA Management Departement with a purposive sampling technique. The data analysis technique used in this research is Structural Equation Modeling (SEM) using the SmartPLS version 3.0 software. The results obtained in this study indicate that there is an effect of e-service quality on purchasing decisions and purchase intentions, while promotion has no effect on purchasing decisions. Meanwhile, mediation of purchase intention strengthens the influence of e-service quality and promotion on purchasing decisions.</em></p> <p><em>Keywords: e-service quality, promotion, purchasing decisions, purchase intention</em></p> Melitina Tecoalu Kelvin Yonathan Hery Winoto Tj ##submission.copyrightStatement## 2021-08-28 2021-08-28 5 1 75 80 10.31539/costing.v5i1.2596 Pengaruh Debt To Equity Ratio, Current Ratio Dan Quick Ratio Terhadap Return On Assets <p><em>The research purpose to analyze the effect of Debt to Equity Ratio, Current Ratio and Quick Ratio to Return On Assets in Food and Beverage subsector Manufacturing Companies listed on the Indonesia Stock Exchange (IDX). This research uses quantitative methods. The type of data used is secondary data in the form of financial statements during the period 2014 - 2018. This study uses multiple linear regression analysis with a hypothesis test consisting of t test and F test. The results showed that partially Debt to Equity Ratio (DER) has a significant effect to Return On Asset (ROA). Meanwhile, Current Ratio and Quick Ratio had no effect to Return On Assets (ROA). Simultaneously, DER, CR and QR have significant effect on Return On Asset (ROA).&nbsp; Based on the calculation of the Determination Coefficient Test it is known that the R square value is 0.294 or 29.4% which shows that 29.4% ROA can be explained by DER, CR, and QR while the remaining 70.6% is explained by other variables not analyzed in this research.</em></p> <p><strong><em>Keywords:</em></strong> <em>DER, CR, QR, ROA</em></p> Galuh Pramesti Irawan Gusganda Suria Manda ##submission.copyrightStatement## 2021-08-28 2021-08-28 5 1 81 89 10.31539/costing.v5i1.2089 Pengaruh Intensitas Aset Tetap Dan Pertumbuhan Penjulan Terhadap Penghindaran Pajak <p><em>This study aims to determine, analyze and describe the effect of fixed asset intensity and sales growth on tax avoidance. The method used in this research is descriptive verification method with a quantitative approach which is sourced from the annual report of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (BEI). The sampling technique was using purposive sampling technique. The data obtained were analyzed using descriptive statistical testing, classical assumption test, multiple linear regression analysis, determination coefficient test and hypothesis testing using t test and f test. This study used SPSS version 16 to process data. The results of this study indicate that (1) the intensity of fixed assets has no effect on tax avoidance (2) sales growth has no effect on tax avoidance. (3) the intensity of fixed assets and sales growth simultaneously has no effect on tax avoidance.</em></p> <h2><em>Keywords: </em><em>Fixed Asset Intensity, Sales Growth, Tax Avoidance</em></h2> Annisa Ayu Asri Endang Mahfudin ##submission.copyrightStatement## 2021-09-02 2021-09-02 5 1 90 97 10.31539/costing.v5i1.2032 Pengaruh Arus Kas Operasi Dan Laba Bersih Terhadap Return Saham Tahun 2016-2019 <p><em>This study has the aim of sizzling, analyzing and analyzing the operating flow and net income on stock returns in 2016-2019 in the agricultural sector. This study uses secondary data contained in the Indonesia Stock Exchange. With the sample technique carried out by the author, the authors obtained a sample of this study as many as 8 companies from 21 companies in the agricultural sector, from 2016-2019 with annual data from operating flows and net income to stock returns, resulting in 32 data in this study. The results showed that partially Operating Cash Flow has no effect on Stock Returns and Net Profit does not have a partial effect on Stock Returns, while the results of simultaneous research on Operating Cash Flow and Net Profit have no effect on Stock Returns.</em></p> <p><strong><em>Keywords:</em></strong> <em>Operating Cash Flow, Net Income, Stock Return</em></p> Anggun Sundari Dian Hakip Nurdiansyah ##submission.copyrightStatement## 2021-09-02 2021-09-02 5 1 98 106 10.31539/costing.v5i1.2062 Analisis Rasio Keuangan Dan Metode Economic Value Added (EVA) Untuk Menilai Kinerja Keuangan Perusahaan <p><em>State-owned enterprises (BUMN) liquid a form of government investment that manages the life of many people, state-owned construction (KARYA) liquid state-owned enterprises that focus on the field of considerable construction is very influential in all aspects of the country. Entering the era of globalization and the demands of construction services users to the company's performance permissible better. The very strict competition between construction companies can pose a risk of competition in the financial performance of state-owned enterprises (KARYA), so that state-owned enterprises are still weak in the mastery of local project (market). This research aims to identify financial performance in the STATE of construction (KARYA) from the level of liquidity, solvency, and profitability and examined by the economical value-added method (EVA) to know the value added economy in the company'S construction Field (KARYA). This method of study uses a quantitative descriptive method with the approach of financial analysis and the use of economic value-added methods (EVA). Using data will be financial from Tofu 2015 S. D 2018. Based on the results of the analysis of financial performance of the 4th (four) enterprises in the work in the field of poor debt acquisition is a major factor and added economic value shows less good results because fewer companies obtain positive value. This should be the company to maintain liquidity ratio value.</em><em>.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong> <em>F</em><em>inancial Ratio </em><em>A</em><em>nalysis, Economic Value Added, BUMN </em><em>C</em><em>onstruction</em></p> Ahmad Irfan Nurhakim Raden Aditya Kristamtomo ##submission.copyrightStatement## 2021-09-02 2021-09-02 5 1 107 116 10.31539/costing.v5i1.1987 Pengaruh Net Profit Margin, Debt To Equity Ratio, Perputaran Piutang Dan Perputaran Kas Terhadap Roa Pada Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019 <p><em>The aims of this study to analyze and examine how the influence of NPM, DER, Accounts Receivable Turnover and Cash Turnover on ROA in various industrial sectors listed on the Indonesia Stock Exchange 2016-2019 Period. The populations is 51 companies in the automotive sector listed on the IDX for the period 2016-2019 and obtained a sample of 20. Purposive sampling was the sampling technique of this study. The method used in this research is quantitative method, the nature of the research used is explanatory or explanatory, and uses data collection techniques in the form of documentation, types, and data sources in the form of financial reports of various industrial subsectors listed on the IDX 2016-2019.</em></p> <p><strong><em>Keywords</em></strong><em> : Net Profit Margin, Debt To Equity Ratio, Accounts Receivable Turnover, Cash Turnover, Return On Assets</em></p> Vincent Fahry Dewi Gunawan Cindy Meilianti Mohd Nawi Purba ##submission.copyrightStatement## 2021-09-11 2021-09-11 5 1 117 124 10.31539/costing.v5i1.2604 The Pengaruh Profitabilitas Dan Leverage Terhadap Penghindaran Pajak (Tax Avoidance) Pada Masa Pandemi Covid-19 <p><em>The research was aimed at determining the influence of probability and leverage toward tax avoidance during the COVID-19 pandemic implemented on foods and beverages subsector companies registered in Indonesia’s Stock Exchange. The research methods applied were descriptive and associative; samples taken by purposive sampling method and Nonprobability sampling were in terms of 15 out of 53 companies that complied with the criteria, so that samples that were studied were amounted to 45 data counted from quarter I to III of 2020. The techniques of collecting data deployed were secondary data that included documentation and literature study. The technique of analyzing data applied was multiple linear regression. Based on the results, the research shows that partially there is no significant influence from profitability toward tax avoidance, yet leverage partially does. Thus, simultaneously both profitability and leverage significantly influence tax avoidance altogether on foods and beverages subsector companies registered in the Indonesia’s Stock Exchange with its influence ratio amounted to 24.8%.&nbsp; </em></p> <p><strong><em>Keywords: </em></strong><em>Profitabilty, Leverage, Tax Avoidance</em></p> A Restu Maulani Nor Norisanti Erry Sunarya ##submission.copyrightStatement## 2021-09-11 2021-09-11 5 1 125 131 10.31539/costing.v5i1.2336 Pengaruh Net Profit Margin, Return On Assets, Debt To Equity Ratio Dan Ito Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia <p><em>The increase in profit obtained by a company within a certain period is the definition of profit growth. The percentage increase in profit can indicate the company's financial position. The purpose of this research is to know how Net Profit Margin, DER, ROA and ITO can impact on profit growth in the company. The type of research used is descriptive quantitative using secondary data, the sample is determined using the purposive sampling method, and the examination method uses multiple linear regression analysis.The population of the company is 139 manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2019. Based on the research results, it is known that NPM has an effect of 34.38 percent, ROA has an effect of -45.71 percent, DER has an effect of 49.2 percent and ITO has an effect of 0.5 percent on Profit Growth. Simultaneously, NPM, DER, ROA and ITO have a positive and relevant impact. Partially, only NPM and DER have a positive and relevant effect on Profit Growth, while ROA and ITO have no relevant impact on Profit Growth.</em><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> Net Profit Margin, Return On Assets, Debt to Equity Ratio and ITO</em></p> Maya Sabirina Panggabean Angelica Angelica Dinni Khairunnisa Aprilia Edyson Wijaya Sonia Febrianti ##submission.copyrightStatement## 2021-09-11 2021-09-11 5 1 132 139 10.31539/costing.v5i1.2600