COSTING : Journal of Economic, Business and Accounting https://journal.ipm2kpe.or.id/index.php/COSTING <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> en-US ahmadgawdynano@yahoo.com (Ahmad Gawdy Prananosa) astriayu90@gmail.com (Astri Ayu Purwati) Mon, 28 Feb 2022 04:28:39 +0000 OJS 3.1.0.1 http://blogs.law.harvard.edu/tech/rss 60 Pengaruh Corporate Governance Dan Pengungkapan Sustainability Report Terhadap Kinerja Keuangan https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2656 <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> Agnes Megawaty Lumban Gaol, Suzy Noviyanti ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2656 Wed, 09 Feb 2022 00:00:00 +0000 Analisis Perbandingan Strategi Diferensiasi, Service Quality, Keunggulan Bersaing POS Dan JNE Kabupaten Sukabumi https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2481 <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> Mochamad Anton Wiguna Saputra, R. Deni Muhammad Danial, Dicky Jhoansyah ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2481 Wed, 09 Feb 2022 00:00:00 +0000 Efektivitas Online Travel Agent Dan Promosi Penjualan Terhadap Jumlah Tamu Di Hotel Arjuna Yogyakarta https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3314 <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> Dea Nadya br Ginting, Muinah Fadhilah, Lusia Tria Hatmanti Hutami ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3314 Wed, 09 Feb 2022 00:00:00 +0000 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 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3342 <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> Fitri Sari Bina, Sarce Joti Natalia, Rika Marbun, Friska Darnawati Sitorus ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3342 Sun, 27 Feb 2022 00:00:00 +0000 Pengaruh Motivasi, Komunikasi, Dan Pelatihan Terhadap Kinerja Karyawan Pada PDAM Tirtana Di Medan Cabang Padang Bulan https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2541 <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> Rosinta Romauli Situmeang, Yodia Friska Br Subakti, Andre Edward Panjaitan ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2541 Sun, 27 Feb 2022 00:00:00 +0000 Pengaruh Pelatihan Kerja, Motivasi Kerja Dan Kedisiplinan Kerja Terhadap Kinerja Karyawan Pada PT. Rezeki Surya Intimakmur https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2484 <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> Samuel Agung Hutauruk, Josua Pratama Nababan, Rosinta Romauli Situmeang, Lastiar Nurcahaya Sinaga ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2484 Sun, 27 Feb 2022 00:00:00 +0000 Analisis Kualitas Produk Dan Kepercayaan Merek Terhadap Loyalitas Merek https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3540 <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> Viscal Muhamad Khalis, Kokom Komariah, Faizal Mulia Z ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3540 Thu, 17 Mar 2022 00:00:00 +0000 Faktor-Faktor Yang Mempengaruhi Kinerja Dewan Perwakilan Rakyat Daerah Dengan Kompensasi Sebagai Variabel Moderating https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3055 <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> Amrizal Achmad, Belli Nasution, Muchid Muchid ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3055 Thu, 17 Mar 2022 14:25:11 +0000 Analisis Business Model Canvas (BMC) Sistem Operasi Skema Blockchain Equity Crowdfunding Pada Ekosistem Bisnis Renewable Energy Di Indonesia https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2397 <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> Fauzan Azhiman, Toto Pranoto ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2397 Fri, 18 Mar 2022 04:10:03 +0000 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 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3365 <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> Tina Novianti Sitanggang, Hendrico Sipahutar, Tina Hastarina Wau ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3365 Fri, 18 Mar 2022 00:00:00 +0000 Analisis Pengaruh Pengawasan Dan Keterampilan Kerja Serta Gaji Terhadap Kinerja Karyawan Pada Bengkel Cv. Teguh Harapan Di Kabupaten Berau https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2440 <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> Rahman Rahman ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2440 Fri, 18 Mar 2022 00:00:00 +0000 Analisis Tingkat Kecukupan Dana, Likuiditas, Dan Beban Klaim Terhadap Kesehatan Perusahaan Asuransi Syariah https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2477 <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> Dara Almira, Dicky Jhoansyah, Kokom Komariah ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2477 Fri, 18 Mar 2022 00:00:00 +0000 Pengaruh Pendapatan Valuta Asing Dan Biaya Promosi Terhadap Laba Di PT. Bank Muamalat Periode 2015-2019 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2777 <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> Dede Yusuf Hidayat, Nunung Nurhasah, Didit Supriyadi ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2777 Mon, 28 Mar 2022 07:26:29 +0000 Pengaruh Kualitas Produk Dan Harga Terhadap Minat Beli Ulang Konsumen (Studi Kasus Pada Rumah Makan Sederhana Cabang Bandung Pasteur) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3294 <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> Egi Setiawan, Firdaus Hanif Rizki ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3294 Tue, 29 Mar 2022 06:37:45 +0000 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 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3318 <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> Emi Ita Bonita Simatupang, Veronica Yulinar Ernita, Bonifasya Silalahi, Dina Rosalina, Maya Sabirina Panggabean ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3318 Tue, 29 Mar 2022 00:00:00 +0000 Pengaruh Kualitas Produk Dan Citra Merek Terhadap Keputusan Pembelian Motor Matic Yamaha Mio Pada Dealer Jg Dawuan https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3001 <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> Haidar Abdul Afif, Nelly Martini ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3001 Tue, 29 Mar 2022 10:50:36 +0000 Analisis Perilaku Wisatawan Pada Masa Pandemi Covid 19 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3034 <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> Hanif Mahendra Caniago, abdul Yusuf ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3034 Tue, 29 Mar 2022 10:53:46 +0000 Pengaruh Penjualan Dan Biaya Operasional Terhadap Laba Bersih Pada Perusahaan Percetakan Di Karawang https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1508 <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> Indah Puspitasari, Eva Theresna Ruchjana ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/1508 Wed, 30 Mar 2022 00:00:00 +0000 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 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2852 <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> Benny R.M Nainggolan, Tiara Rufita Hutapea, Evi Pardede, Rusnia Winata Sianturi, Cindy Veronika ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2852 Mon, 04 Apr 2022 14:57:12 +0000 Pengaruh Capital Adequacy Ratio Dan Return On Asset Terhadap Penyaluran Kredit Pada Bank Umum Yang Terdaftar Dibursa Efek Indonesia Tahun 2013-2019 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3223 <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> Endah Sri Amsiah, Suparno Suparno, H. Ahmad Nawawi ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3223 Mon, 04 Apr 2022 15:02:27 +0000 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) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3346 <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> Ismi Fajriati, M. Wahyudin Zarkasyi ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3346 Mon, 04 Apr 2022 15:04:32 +0000 Pengaruh Income Smoothing, Firm Size, Dan Financial Leverage, Terhadap Company Performance https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2470 <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> Jihan Nurul Rachman, Nor Norisanti, Acep Samsudin ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2470 Sun, 10 Apr 2022 08:26:03 +0000 Peran Softskill Dan Pengembangan Karyawan Terhadap Kualitas Kerja https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2458 <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> Lusi Nur Fajriani, Faizal Mulia Z, Nor Norisanti ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2458 Sun, 10 Apr 2022 00:00:00 +0000 Orientasi Kewirausahaan Dan Inovasi Dalam Meningkatkan Kinerja Pemasaran Di Masa Pandemi Covid-19 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2708 <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> Maria Ulpah, Erry Sunarya, Asep Muhamad Ramdan ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2708 Sun, 10 Apr 2022 08:40:18 +0000 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) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2726 <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> Milda Maulida, Idang Nurodin, Gatot Wahyu Nugroho ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2726 Sun, 10 Apr 2022 09:45:43 +0000 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) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3099 <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> Indri Oktaviani, Asep Muslihat, Gus Ganda Suria Manda ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3099 Sun, 10 Apr 2022 21:34:18 +0000 Analisis Hubungan Antar Manusia Dan Lingkungan Kerja Fisik Terhadap Etos Kerja Karyawan Perumda Air Minum Tirta Jaya Mandiri Kabupaten Sukabumi https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2476 <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> Sandra Dwi Pratiwi, Acep Samsudin, Asep Muhamad Ramdan ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2476 Sun, 10 Apr 2022 21:38:08 +0000 Pengaruh Pengembangan Pegawai, Komitmen Dan Kepuasan Kerja Terhadap Kinerja Pegawai Dalam Implementasi Online Sistem https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3340 <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> Ena Sugriana, Daenulhay Daenulhay, Imam Muttaqin, Cahyani Kurniastuti ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3340 Tue, 19 Apr 2022 00:00:00 +0000 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 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3370 <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> Yois Nelsari Malau, Rodasnita Purba, Jessica Maranatha Br Saragih, Dewi Sartika Br Sinambela ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3370 Tue, 19 Apr 2022 13:01:22 +0000 Pengaruh Investment Opportunity Set Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Kebijakan Hutang Sebagai Variabel Intervening https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2381 <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> Sheyla Salima Oktabrina, Komala Inggarwati ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2381 Tue, 19 Apr 2022 00:00:00 +0000 Pengaruh Pembiayaan Murabahah, Pembiayaan Musyarakah Dan Non Performing Financing Terhadap Profitabilitas Bank Umum Syariah https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2454 <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> Siti Maryam Agustina, Nor Norisanti, Faizal Mulia Z ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2454 Tue, 26 Apr 2022 04:20:24 +0000 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 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2700 <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> Wisnu Lesmono, Nunung Nurhasanah, Didit Supriyadi ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2700 Tue, 26 Apr 2022 04:35:59 +0000 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 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2451 <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> Yasmin Yasmin, Hartati Wau, Nabila Tatcher, Nintha Katharina ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2451 Tue, 26 Apr 2022 04:49:06 +0000 Instagram: Platform Pemasaran Inovatif Bagi Pedagang Informal Di Jakarta https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3371 <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> Nia Sonani ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3371 Sat, 21 May 2022 01:54:41 +0000 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 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3374 <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> Eddo Mochammad Kareem, Didit Supriyadi, Sri Suartini ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3374 Sat, 21 May 2022 01:59:59 +0000 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 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3298 <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> Renal Adi Prayoga, Didit Supriyadi, Nunung Nurhasanah ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3298 Sat, 21 May 2022 03:05:52 +0000 Pengaruh TATO, ROA, CR, dan EPS Terhadap Harga Saham Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2016 – 2019 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3368 <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> Yessi Panjaitan, Sarah Sitanggang, Keumala Hayati ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3368 Tue, 24 May 2022 01:37:08 +0000 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 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3352 <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> Ratna Nadia Sari, Nunung Nurhasanah, Sonny Hersona ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3352 Tue, 24 May 2022 01:43:33 +0000 Pengaruh Pandemi Covid-19 Pada Niat Kolaborasi Horizontal Logistik Klaster UMKM Di Indonesia https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2783 <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> Gita Partiwi, Yuliani Dwi Lestari ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2783 Fri, 27 May 2022 10:17:33 +0000 Orientasi Kewirausahaan Dan Network Capability Sebagai Upaya Pencapaian Kinerja Perusahaan Di Masa Pandemi Covid-19 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3347 <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> Laila Hamidah, R. Deni Muhammad Danial, Nor Norisanti ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3347 Fri, 27 May 2022 11:03:01 +0000 Pengaruh Risiko Kredit, Risiko Pasar, Dan Risiko Likuiditas Terhadapkinerja Perbankan Pada Tahun 2016-2020 (Studi Di Bank Pembangunan Daerah Indonesia) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3092 <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> Marsha Caesarani, Gusganda Suria Manda ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3092 Fri, 27 May 2022 11:20:49 +0000 Pengaruh Kecerdasan Intelektual Dan Keterampilan Kerja Terhadap Kinerja Karyawan (Studi Pada Karyawan Bank Bjb Kantor Cabang Cianjur) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2734 <p>This study aims to determine the effect of intellectual intelligence and work skills on the performance of employees of Bank BJB Cianjur Branch Office. The method used in this research is descriptive method and associative method with a quantitative approach. The sampling technique in this study used a saturated sample of 127 employees of Bank BJB Cianjur Branch Office. The types of data used in this study are primary data and secondary data. The measurement of this study used a Likert scale. The results of this study indicate that (1) there is a positive and significant influence between intellectual intelligence on the performance of employees of Bank BJB Cianjur Branch Office of 0.431. (2) there is a positive and significant influence between work skills on the performance of Bank BJB employees at the Cianjur Branch Office of 0.702. (3) there is a positive and significant influence between intellectual intelligence and work skills on employee performance with a very strong interpretation. Based on the calculation results show multiple linear regression equations, as follows: Y = 4.150 + 0.158X1 + 0.567X2. The contribution given by the variable of intellectual intelligence and work skills is 73.3% and the remaining 26.7% is influenced by other factors not included in this study.</p> <p>&nbsp;</p> <p><strong><em>Keywords: Intellectual Intelligence, Work Skills, Employee Performance</em></strong></p> Priyanti Handayani, Acep Samsudin, Dicky Jhoansyah ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2734 Sun, 19 Jun 2022 01:13:59 +0000 Pengaruh Return On Equity, Current Ratio, Net Profit Margin Debt To Equity Ratio Dan Debt To Asset Ratio Terhadap Return Saham Pada Perusahaan Sektor Perdagangan, Jasa Dan Investasi Yang Terdaftar Di Bursa Efek Indonesia https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3356 <p style="font-weight: 400;"><em>This study aims to examine whether return on equity, current ratio, net profit margin, debt to equity ratio and debt to asset ratio have an influence on stock returns in trading, service and investment sector companies listed on the Indonesia Stock Exchange in the 2017-2019 period. .This research is a quantitative research, which uses data from 154 trading, service and investment sector companies listed on the Indonesia Stock Exchange, with a sampling technique using purposive sampling technique and obtained a sample of 60 trading, service and investment sector companies that meet the criteria. The data analysis method in this research is multiple linear regression analysis with classical assumption test. The results of this analysis show that simultaneously return on equity, current ratio, net profit margin, debt to equity ratio and debt to asset ratio have no significant effect on stock returns in trading, service and investment sector companies listed on the Indonesia Stock Exchange in the 2017 period. -2019. Partially the debt to asset ratio and current ratio have a significant effect on stock returns in trading, service and investment sector companies listed on the Indonesia Stock Exchange in the 2017-2019 period.</em></p> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong><em>: Return On Equity, Current Ratio, Net Profit Margin, Debt To Equity Ratio, Debt To Asset Ratio And Stock Return.</em></p> Merry Christina Situmeang, Forisnani Nazara ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3356 Sun, 19 Jun 2022 01:17:39 +0000 Analisis Pelaksanaan Pajak Penghasilan Orang Pribadi (pph21) Menurut Ekonomi Islam https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3359 <p><em>Personal income tax (PPh 21) is a mandatory levy relating to income earned by an individual taxpayer through the work, services or activities he is doing. The research was conducted with the aim of knowing the implementation of taxes (PPh 21) in the context of Islamic economics. The method used in this study is a qualitative method which is included in library research, namely the research sources come from books, previous research, journals, and the internet. From all these sources, then processed to be analyzed in order to get a conclusion. The results of this study are that the determination of progressive rates on personal income tax (PPh 21) is allowed in Islam for considerations of justice and benefit and personal income tax (PPh 21) meets the principle of tax collection (dharibah) in Islamic economics so that the tax may be taken.</em></p> <p><strong><em>Keywords:</em></strong> <em>P</em><em>P</em><em>h 21, progressive rates, principle of collection</em></p> Qorien Arifah Elhany Mahaka, Havizon Havizon, Lucy Auditya ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3359 Sun, 19 Jun 2022 00:00:00 +0000 Analisis Kinerja Keuangan Menggunakan Metode Du Pont Di CV. Subur Lestari Jaya Bersama Kota Lubukinggau https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2879 <p><em>The problem in this research is the fluctuation in the amount of net sales, total assets, and net income. That is, this also affects the company's financial performance. To find out the company's financial performance, it can be calculated using financial ratios. The research method used is a qualitative research method using quantitative data through primary and secondary sources. The data collection techniques used were observation, documentation and interview data collection techniques.</em><em> Based on research using Return On Asset, Total Asset Turnover, and Net Profit Margin in measuring financial performance at CV. </em><em>Subur Lestasi Jaya Bersama Lubuklinggau, the results of this study indicate that the value of Return On Assets has fluctuated or fluctuated over the last five years, from 2014-2018. The value of Total Asset Turnover is in the very good category, with the lowest decline in 2018, the highest value in 2017. Net Profit Margin has fluctuated or fluctuated during the last five years, namely 2014-2018. This means that this company has not been effective in terms of financial performance, seen from the fluctuating value during the five periods of ROA.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> <strong>Financial performance, Return On Asset, Total Asset Turnover, and</strong></em><strong><em> Net Profit Margin</em></strong></p> Yuli Efrianti, Fitria Fitria ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2879 Sun, 19 Jun 2022 02:44:03 +0000 Pengaruh Leverage Dan Arus Kas Terhadap Kinerja Keuangan https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2655 <p style="font-weight: 400;"><em>The purpose of this study was to determine the effect of leverage and cash flow on financial performance. The research method used in this research is using quantitative methods with descriptive and associative approaches. The population and sample in this study are the financial statements of 23 trading companies in the manufacturing sector listed on the Indonesia Stock Exchange for the 2015-2020 period. This research technique uses classical assumption test, multiple linear regression analysis, hypothesis testing and coefficient of determination test. The collection technique used documentation and interview methods. The results showed that leverage had no partial effect on ROA and cash flow had no partial effect on ROA. Simultaneously, leverage and cash flow affect profitability.</em></p> <p style="font-weight: 400;"><strong><em>Keywords : </em></strong><em>Leverage, Cash Flow, Financial Performance</em></p> M Alfiandri Setiawan, Andri Indrawan, Venita Sofiani ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2655 Sun, 19 Jun 2022 03:04:12 +0000 Pengaruh Quality Control Terhadap Efektivitas Proses Produksi https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2460 <p style="font-weight: 400;"><em>The research was aimed at finding out the </em><em>effect</em><em> of quality control toward production process effectiveness. The methods used in the research were descriptive and associative methods with quantitative approach. Technique of sampling applied was purposive sampling. Samples in the reserach were staff of production department amounted to 193. Techniques of analyzing data applied were multiple linear regression analysis techniques that included determination coefficients test, multiple correlation coefficient, and partial test (T test). The results found by using determination coefficient test observed from the value of (Adjusted R2 ) is amounted to 0.946 which means that the influence of quality control toward production process effectiveness is aggregated to 94.6%, while the remaining 5.4% is influenced by other factors not explained in the research. Moreover, from the result of correlation coefficient test, the R value observed is amounted to 0.973 showing that there is a very strong relationship between quality control and production process effectiveness. </em></p> <p style="font-weight: 400;"><strong><em>Keywords: </em></strong><em>Quality Control, Production Process Effectiveness, Garment Industry</em></p> Agnes Dwi Pangestu, Erry Sunarya, Faizal Mulia Z ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2460 Sun, 19 Jun 2022 03:16:38 +0000 Analisis Media Sosial Instagram Dan Suasana Cafe Terhadap Kepercayaan Konsumen Di Era New Normal (Survei Pada Followers Instagram Industri Café Palabuhanratu) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2551 <p style="font-weight: 400;"><em>This study aims to determine the relationship between Instagram social media and cafe atmosphere on consumer trust in the new normal era. The method used by the researcher is descriptive associative and distributing questionnaires with a sample of 327 respondents at the Followers cafe industry in Palabuhanratu. Researchers used data analysis techniques, namely multiple linear regression assisted by SPSS 24 software. The results of the research studied by researchers can show that Instagram social media and cafe atmosphere affect consumer confidence.</em></p> <p style="font-weight: 400;"><strong><em>&nbsp;</em></strong><strong><em>Keyword : </em></strong><em>Social Media Instagram, Store Atmosphere, Coustumer Trust</em></p> Ce Mutia Izmilla, Asep Muhammad Ramdhan, Nor Norisanti ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2551 Sun, 19 Jun 2022 03:26:26 +0000 Pengaruh Asosiasi Merek Terhadap Keputusan Pembelian Dengan Kesadaran Merek Sebagai Variabel Intervening https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2544 <p style="font-weight: 400;"><em>The research was aimed at determining the influence of brand awareness in mediating the relationship between brand associations toward buying decision. The research methods applied were associative descriptive and cluster sampling method by spreading out online questionnaires to 385 students who were Oppo users in Sukabumi city. The technique of analyzing data used in the research was Structural Equation Modeling (SEM) with the help of data tabulating software IBM SPSS AMOS 24. The results of the research show that brand association influence significantly toward brand awareness, brand awareness influences positively and significantly toward buying decision, and brand awareness mediates the relationship of brand awareness toward buying decision.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> Brand Association, Brand Awareness, Buying Decision</em></p> Arini Wahyunina Putri, Asep Muhammad Ramdhan, R Deni Muhammad Danial ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2544 Sun, 19 Jun 2022 23:50:33 +0000 Analisis Dampak Perubahan Masyarakat Dalam Era Revolusi Digital Terhadap Pendapatan Sayur Online Selama Pandemi Covid-19 (Studi Kasus Pada Prabufresh Prabumulih) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3832 <pre><span class="y2iqfc"><em><span lang="EN-US">Analysis of the Impact of Changes in Society in the Digital Revolution Era on Online Vegetable Sales Business Income (Case Study of Prabufresh Prabumulih). This study aims to determine the impact of changes in society in the era of the digital revolution on Prabu Fresh's business income during the COVID-19 pandemic. The type of research used in this study is a comparative study, namely by comparing Prabufresh's income from before and during the covid-19 pandemic. The type of data in this study is quantitative data with a sample in the form of Prabufresh's income data before and during covid-19, where the sampling technique used is purposive sampling, namely a sampling method with a specific purpose, in this case the sampling technique is based on the research objectives, namely data before and after during the covid-19 pandemic. The research method used is a quantitative descriptive analysis method, namely a research method that aims to create a description, picture or painting expressed in the form of numbers. The quantitative descriptive analysis method makes it easier for researchers to know and describe how Prabufresh's income was before and during the covid-19 pandemic. The results obtained from this study are that there is an increase in the number of customers from before and during the covid-19 pandemic which, if presented, has increased by approximately 33%. Due to the increase in the number of Prabufresh customers as a result of changes in society in the era of the digital revolution, this also has an impact on Prabufresh's income which has also increased from before and during the covid-19 pandemic. If you look at the amount of income before covid-19, which was Rp. 105,678,900 and during covid-19 it was Rp. 214,470,350, there was an increase in income of Rp. 108,791,450, - which if percentage the increase was more than 100%, namely 102.95%. The increase in the amount of Prabufresh's income is due to changes in people's patterns or habits from shopping traditionally to shopping online due to the covid-19 pandemic, where the increasing number of customers will certainly increase the business income obtained by Prabufresh</span></em></span></pre> <p><span class="y2iqfc"><strong><em><span lang="EN-US">Keywords: </span></em></strong><em><span lang="EN-US">Society Change, Digital Revolution, Income</span></em></span></p> <p>&nbsp;</p> Meirani Meirani Betriana, Linggariama Linggariama ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3832 Mon, 20 Jun 2022 00:48:37 +0000 Pengaruh Kualitas Pelayanan Terhadap Loyalitas Pelanggan Pada Masa Pandemi Covid-19 Dengan Kepercayaan Pelanggan Sebagai Variabel Intervening https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2542 <p style="font-weight: 400;"><em>The research was aimed atdeterminating Influences service quality toward customer loyalty during the Covid-19 pandemic with case Studies to Matahari Departement Store Costumers of Sukabumi City throgh the mediation of Costumer Trust. The research method used in the research was descriptive and associative with purposive sampling technique in which questionnaires were distributed to 400 respondents who were the customers of Matahari Department Store of Sukabumi City. The technique of analyzing data applied by the researcher was Structural Equation Modelling (SEM) with the help of data tabulating software IBM SPSS AMOS 24. The results of the research show that service quality influence positively and significantly toward customer trust customer trust influences positively and significantly toward customer loyalty, and customer trust mediates the relationship between service quality with customer loyalty.</em></p> <p style="font-weight: 400;"><strong><em>Keywords: </em></strong><em>Service </em><em>Q</em><em>uality, Customer Trust, Customer Loyalty</em></p> Rin Rin Riyanti, Kokom Komariah, Erry Sunarya ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2542 Mon, 20 Jun 2022 13:11:33 +0000 Pengaruh Pemasaran Sosial Media Terhadap Ekuitas Merek Dengan Nilai Pelanggan Sebagai Variabel Intervening https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2546 <p style="font-weight: 400;"><em>The research was aimed at determining the mediation’s influence of customer value in the relationship of Media Social Marketing of&nbsp; Brand Equity. The methods used in the research were descriptive-associative and cluster sampling method. Spreading out questionnaires to 390 respondents who were the costumers of the local fashion brand Mayoutfit in Sukabumi City. The technique of analysing data was Structural Equation Modelling analysis technique assisted by AMOS Ver 23. The results of the research show that social media marketing influences significantly toward Customer Value, The Customer value Influences toward Brand Equity, and Costumer Value Mediating the relationship of Social Media marketing to Brand Equity in a way partial mediation.</em></p> <p style="font-weight: 400;"><strong><em>Keywords : </em></strong><em>Social Media, Costumer Value, Brand Equity</em></p> Hana Qurota A'yun, Asep Muhammad Ramdan, Nor Norisanti ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2546 Mon, 20 Jun 2022 13:42:17 +0000 The Pengaruh Kompensasi Dan Lingkungan Kerja Terhadap Kepuasan Kerja Yang Berdampak Pada Kinerja Salesman Pada Honda Kumala Karawang https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2532 <p><em>This study aims to provide empirical evidence about the effect of compensation, work environment on job satisfaction which has an impact on salesman performance at Honda Kumala Karawang. The population and research sample used were 83 sales people with the sampling technique being the saturated sampling method. The analytical method used is path analysis. The results showed that compensation and work environment partially had a positive and significant effect on salesman job satisfaction at Honda Kumala Karawang, compensation and work environment partially had a positive and significant effect on salesman performance at Honda Kumala Karawang and job satisfaction partially had a positive and significant effect on salesman performance on Honda Kumala Karawang. Simultaneously shows that compensation and work environment on job satisfaction have a positive and significant impact on the performance of Salesman Honda Kumala Karawang.</em></p> <p><strong><em>Keywords: compensation, work environment, job satisfaction, performance</em></strong></p> Widjaja Makmur, Sonny Hernosa, Nunung Nurhasanah ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2532 Mon, 20 Jun 2022 13:52:11 +0000 nalisis Beban Kerja Dan Kepribadian Tangguh Terhadap Stres Kerja Dimasa Pandemi Covid-19 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2490 <p>Tujuan penelitian ini adalah untuk mengetahui pengaruh dari beban kerja dan kepribadian tangguh terhadap stres kerja dimasa pandemi Covid-19 karyawan di Bank BJB Kantor Cabang Palabuhanratu. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif dan asosiatif dengan pendekatan kuantitatif. Menggunakan sampel jenuh kepada 113 orang karyawan yang nantinya akan menjadi responden untuk mengisi kuisioner sebagai alat untuk mengumpulkan data. Teknik analis data yang digunakan yakni regresi linear berganda juga uji pengaruh secara simultan (Uji-F) dan pengaruh secara parsial (Uji-T). Hasil yang didapatkan menunjukan bahwa beban kerja dan kepribadian tangguh secara simultan dan signifikan berpengaruh terhadap stres kerja dimasa pandemi Covid-19. Sedangkan secara parsial adanya pengaruh yang positif signifikan antara beban kerja terhadap stres kerja dimasa pandemi Covid-19 dan adanya pengaruh negatif signifikan antara kepribadian tangguh dengan stres kerja dimasa pandemi Covid-19.</p> <p><strong>Kata Kunci: </strong>Beban Kerja, Kepribadian Tangguh, Stres Kerja, Covid-19</p> Dine Sri Rahayu, Acep Samsudin, R Deni Muhammad Danial ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2490 Tue, 21 Jun 2022 06:06:02 +0000 Pengaruh Financial Distress,Intensitas Modal,Leverage, Dan Profitabilitas Terhadap Konservatisme Akuntansi Pada Perusahaan Industri Dasar Dan Kimia https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2479 <p style="font-weight: 400;"><em>The aim of the </em><em>researchers conduct research to examine how the influence of financial distress, leverage, capital intensity, and profitability on accounting conservatism. The population of 79 companies and 90 samples has been multiplied by three years, and uses documentation data with purposive sampling technique with the results of financial reports from the IDX. Data hypothesis testing was carried out using the classical assumption test. The coefficient of determination was obtained Adjusted R2 0.107, where the variation of the accounting conservatism variable described as Financial Distress, Leverage, Capital Intensity, and Profitability was 10.7% and the other independent variables were 89.3%. The results said: (1) there is no and not significant effect on Financial Distress, Capital Intensity, Leverage on accounting conservatism. (2) It has a significant effect on Profitability on accounting conservatism. (3) It has a significant effect on Financial Distress, Capital Intensity, Leverage and Profitability. simultaneous on accountancy conservatism.</em></p> <p style="font-weight: 400;"><strong><em>Keywords :</em></strong><em> Financial Distress, Capital Intensity, Leverage, Profitability,Accounting Conervatism</em></p> Ruth Citra Lumbantobing, Namira Ufrida Rahmi, Nurhetty Nababan, Debora Sinaga ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2479 Thu, 23 Jun 2022 23:28:51 +0000 Peningkatan Pelatihan Dan Pengembangan Karir Terhadap Produktivitas Kerja Karyawan https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2482 <p style="font-weight: 400;"><strong><em>ABSTRACT </em></strong></p> <p style="font-weight: 400;"><em>This study aims to determine the effect of training and career development variables on work productivity. This study uses quantitative methods. The population in this study were employees of Hotel Santika Sukabumi City and the sample used was 38 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 training and career development have a positive and significant effect on work productivity. The results of the f test, which is known from the value of F<sub>count</sub> 43,798 &gt; 3.27, shows that the value of F<sub>count</sub> is greater than Ftable and from the correlation results in this study, it has a strong and high value of 0.715. Meanwhile, from the results of the t-test value, namely T<sub>count</sub> 5.643 &gt; 1689, it shows that T<sub>count</sub> is greater than T<sub>table</sub> so it can be concluded that the training and career development variables have an influence on work productivity.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> Training, Career Development. Work Productivity</em></p> Ifany Nursaumi, Faizal Mulia Z, Erry Sunarya ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2482 Fri, 24 Jun 2022 01:01:04 +0000 Pengaruh Audit Tenure, Ukuran Perusahaan, Ukuran Kap, Umur Perusahaan Terhadap Audit Delay Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015- 2019 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2548 <h1><span lang="EN-US">&nbsp;</span></h1> <h1><span lang="EN-US">Becoming a public company is one of the way for a company to survive of business competition. Especially mining companies that we know that not a little capital is needed in developing their business. Therefore, it is very important for mining companies to pay attention to delays in the publication of audited financial statements for attract investors. In this study, the multiple linear method using outlier transform is used by the researcher. So that this study conclude that audit tenure and company size has no effect on audit delay. KAP size and company age leaven a negative effect on audit delay.</span></h1> <h1><span lang="EN-US">&nbsp;</span></h1> <h1><span lang="EN-US">Keywords:</span><span lang="EN-US"> Audit Delay, Audit Tenure, Company Size, KAP Size, Company Age</span></h1> <h1>&nbsp;</h1> Rizky Yanuar Christianta Tarigan, Wenny Anggresia Ginting, Yulia Theresia Tambunan ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2548 Fri, 24 Jun 2022 02:00:27 +0000 Pengaruh Perputaran Modal Kerja, Rasio Lancar, Dan Total Asset Turnover (TATO), Debt Rasio Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3363 <p>This study &nbsp;uses a sample of 244 manufacturing companies by analyzing the performance of financial statements that have been audited by a public accountants for the period 2016 - 2019. This study uses secondary data namely the purposive sampling method with the R<sup>2&nbsp; </sup>method. The results of this study identicate &nbsp;that working capital turnover, current ratio, total asset turn over ratio and debt ratio simultaneously have a significant effect on profitability. Partially, the debt ratio variable has no effect on profitability. While the variable Working capital turnover has a negative and significant effect on profitability. Current ratio has a positive and significant effect on profitability. TATO positive and significant effect on profitability The results of the coefficient of determination test obtained an adjusted R Square value of 0.150 or 15.0%, which means the dependent variable, namely profitability, can be explained by the third variation. The independent variables are cash turnover, working capital turnover and current ratio of 15.0%, while the remaining 75.0% is explained by other factors not examined</p> <p>in this research.</p> <p><strong><em>Keywords: Working Capital Turnover, Current Ratio, TATO, Debt Ratio and Profitability.</em></strong></p> Theo Genki Matondang, Kerismawati Buulolo, Leni Priska Manurung, Friska Darnawaty Sitorus ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3363 Fri, 24 Jun 2022 02:09:33 +0000 Prediksi Kebangkrutan: Dapatkah Kecakapan Manajerial Mampu Mengantisipasi Dampak Pandemi Covid-19? https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3366 <p><em>The COVID-19 pandemic has an impact on society, companies and countries. This causes a decrease in the market’s purchasing power, and brings risk to the businesses’ sustainability. The purposes of this research are to examine whether the impact COVID-19 pandemic had a positive effect on prediction bankruptcy and to examine the effect of historical managerial ability in anticipating pandemic impact toward bankruptcy prediction. This is a quantitative research which uses secondary data, namely financial information and content of information disclosure report of manufacturing companies. The research sample are 67 manufacturing companies. Sample based on purposive sampling with criterias that manufacturing companies are listed on Indonesia Exchange Stock and have complete data on research variables. The measurement of the impact COVID-19 pandemic uses composite score, then bankruptcy prediction uses Altman Z-Score, and managerial ability score uses DEA. This research uses binary logistic regression and moderated regression analyze to test the hypothesis. The research proves that more serious impact COVID-19 pandemic on company is the more predictable the company will go bankrupt. Other results show that historical managerial ability cannot weaken impact COVID-19 pandemic on prediction bankruptcy.</em></p> <p><em>Keywords: impact COVID-19 pandemic, bankruptcy prediction, managerial ability</em></p> Veronica Rasmi Febrianty Siahaan, Ari Budi Kristanto ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3366 Fri, 24 Jun 2022 02:16:35 +0000