Journal of Economic, Bussines and Accounting (COSTING) 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) ahmadgawdynano@yahoo.com (Ahmad Gawdy Prananosa) Tue, 03 Jan 2023 07:43:59 +0000 OJS 3.1.0.1 http://blogs.law.harvard.edu/tech/rss 60 Perancangan Sistem Informasi Akuntasi Penentuan Harga Pokok Produksi Dengan Metode Full Costing Berbasis Desktop Di PT. Kentang Hollando Sejahtera https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4664 <p style="font-weight: 400;"><em>The research objective is to design an accounting information system for determining the cost of production at PT. Hollando Sejahtera potatoes and to be implemented according to the company's needs. The design of the accounting information system uses the full costing method and the method of gathering information and supporting data during this research using observation, interviews and literature studies. Software for information system development uses Microsoft Visual Basic and for databases uses MySQL. System development in this study uses the Waterfall method. The documents used are the use of materials, labor, and overhead during the production process. The data processing stage is presented in data tables and their relations in the form of an ERD. The data processing stage is presented in a flowchart and program interface design. The input design consists of raw material transactions, supporting material transactions, labor cost transactions, overhead cost transactions, harvest data. The output designs are inventory reports, HPP reports, general journal reports and harvest reports. The result of this research is to replace an existing system which is still simple and inaccurate in determining production HPP, and the results of implementing this system are able to assist in recording, controlling and reporting from the production team to company management making it easier for company management to make decisions and policies for the next production process.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> Accounting Information System, HPP, Full Costing</em></p> Faizar Kurniawan, Resmi Ranti Rosalina ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4664 Tue, 03 Jan 2023 07:45:44 +0000 Literature Review: Diferensiasi Efek Current Ratio dan Profitability Ratio pada Harga Saham Perusahaan https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4920 <p style="font-weight: 400;"><em>Financial ratios are useful for predicting a company's financial difficulties, operating results, current and future financial condition of the company, as well as a guide for investors regarding past and future performance. The current ratio and profitability ratio in the form of Return of Assets are the ratios used in the company's financial statements. The results of this report serve as a guide for investors in assessing the company so that it influences the company's stock price. The method used is a literature study by reviewing various related studies recorded in Mendeley references and Google Schoolars both nationally and internationally. The results of this study were analyzed, and used as material for discussion to determine answers to problems regarding the relationship between the current ratio and profitability ratio on the company's stock price that struggles with firm value. All ideas from each study provide information about the methodologically desirable theory of the study being analyzed. The results explain that there is a relationship between the current ratio on stock prices and return on assets can be used as a basis for determining the level of company profitability. Therefore, it is affected by the positive and significant influence between the current ratio and the profitability ratio on stock prices.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> Current Ratio, Return of Assets, Profitability Ratio, Stock Price</em></p> Andi Hidayatul Fadlilah, Daniel Nemba Dambe, Pandu Adi Cakranegara, Deva Djohan, Irwan Moridu ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4920 Tue, 03 Jan 2023 07:49:19 +0000 Persepsi Auditee Terhadap Peran Internal Audit Sebagai Divisi Baru Dalam Upaya Mewujudkan Good University Governance (Studi Kasus PtS XYZ Di Semarang) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4665 <p style="font-weight: 400;"><em>This study aims to determine the auditee's perception of the role of internal audit at PTS XZY in Semarang as a new division. The results of this study can be used as evaluation material in increasing the role of internal audit in a university. This study uses a qualitative research method with a case study approach. The data collection methods used in this research are interviews, observation and documentation. The result of this study is that the auditee's perception of Internal Audit at PTS XYZ as a new division has a positive impact on financial governance in the Unit, Bureau, or faculty, although there are still activities that have not been implemented. This is supported by the statement of 75% of respondents who think that the role of internal audit at PTS XYZ is as consulting because it is able to provide recommendations to auditees on audit findings, although there are 25% of respondents who think that internal audit is currently unable to provide solutions and only tends to blame just</em><em>.</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong><em> : Auditee's Perception, Internal Audit Role</em></p> Lisa Dwi Herawati, Theresia Dwi Hastuti ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4665 Tue, 03 Jan 2023 07:55:55 +0000 Pengaruh Nilai Ekspor, Impor, Nilai Tukar Rupiah, Dan Tingkat Inflasi Terhadap Utang Luar Negeri Pasca Era Reformasi https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4731 <p style="font-weight: 400;"><em>Before Indonesia entered the reform era, Indonesia was in the New Order system, which many people considered the system in this era to be too authoritarian. This study aims to determine the effect of the value of exports, imports, the rupiah exchange rate and the inflation rate on foreign debt after the reform era. This type of research uses quantitative methods which are methods that use mathematical models, calculations, statistics and tables. This study uses Indonesia as the object of research using data from 1998 to 2021. Data is collected quarterly or every three months of the year taken from various sources, namely the Central Bureau of Statistics (BPS) and Bank Indonesia. The research method uses the Multiple Linear Regression method. The results of the study simultaneously, all of the independent variables X1 (exports), X2 (imports), X3 (exchange rates) and X4 (inflation) have the same or simultaneous and significant effect on variable Y (foreign debt) with a calculated F value ( 4.97) &gt; F table (2.30) and significance (0.0011) &lt; 0.05. All independent variables are also able to explain the model by 17.9%, as shown by the R-Squared value of 0.1794. Partially, variables X1 (exports), X2 (imports), X3 (exchange rates) and X4 (inflation) have no effect on variable Y (foreign debt) in Indonesia after the reform era.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> Export, Import, Inflation, Exchange Rate, Foreign Debt</em></p> Dini Yuniarti, Rifki Khoirudin ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4731 Tue, 03 Jan 2023 08:02:21 +0000 Literature Review: Penerapan Sistem Job Satisfaction dan Job Rotation pada Karyawan Perusahaan https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4868 <p style="font-weight: 400;"><em>Job rotation policy is a strategy for developing employee skills by the company to improve employee performance, and this can provide refreshment and a sense of a new atmosphere for employees. So that it can provide job satisfaction or satisfaction to employees. The method in this research is a literature study by reviewing some of the results of previous research which originates from national and international articles. The research results were analyzed and used as material for discussion to determine answers to problems regarding the relationship between job rotation policies and job satisfaction which can have an impact on employee performance. All ideas from each study provide information about the methodologically desirable theory of the study being analyzed. The results of the literature review show that the job rotation policy implemented by the company has a good impact on employee job satisfaction, so it is good for improving employee performance.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> Job Rotation, Job Satisfaction, Company Employees</em></p> Sutrisno Sutrisno, Ferdy Leuhery, Andi Tenry Sose, Antje Tuasela, Darmawati manda ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4868 Tue, 03 Jan 2023 08:19:39 +0000 Literature Review: Mitigasi Resiko dan Prosedur Penyelamatan pada Sistem Perkreditan Rakyat https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4879 <p style="font-weight: 400;"><em>Distribution of People's Business Credit is influenced by government regulations for the Bank and is expected to reduce the level of credit risk in Non-Performing Loans. So that many cause problems in the form of bad credit. Banks that provide KUR services are required to carry out risk management. The financing risk faced by Islamic banking is one of the risks that needs to be managed properly due to internal errors. The method in this research is a literature study by reviewing some of the results of previous research which originates from national and international articles. The research results were analyzed and used as material for discussion to determine answers to problems regarding the relationship between risk mitigation and rescue procedures in the people's credit system. All ideas from each study provide information about the methodologically desirable theory of the study being analyzed. The results of the literature review show that proper handling is needed by loan managers such as banks or cooperatives in overcoming various problems in the procurement of people's credit, namely KUR. One that is done is risk mitigation and rescue procedures to avoid losses to the manager.</em></p> <p style="font-weight: 400;"><strong>Keywords:</strong> <em>Risk Mitigation, Rescue Procedures, People's Credit, Banking.</em></p> Sutrisno Sutrisno, Ludia Panggalo, Muhammad Asir, Muhammad Yusuf, Pandu Adi Cakranegara ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4879 Tue, 03 Jan 2023 08:23:57 +0000 Literature Review: Prospek Peningkatan Suku Bunga terhadap Nilai Perusahaan dan Return Saham https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4906 <p style="font-weight: 400;"><em>The existence of the capital market in Indonesia has an important role in economic development. There are important factors that investors pay attention to, namely the condition of interest rates and stock returns, and these affect the value of the company. The research method is in the form of a literature study by reviewing various related studies recorded in Mendeley references and Google Schoolars both nationally and internationally. The results of this study were analyzed and used as material for discussion to determine answers to problems regarding the relationship between risk mitigation and rescue procedures in the people's credit system. All ideas from each study provide information about the methodologically desirable theory of the study being analyzed. The results explain that there is a positive relationship between interest rates and stock returns on firm value and it can influence investors to buy shares in the company.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> Firm Value, Stock Returns, Interest Rate</em></p> Rihfenti Ernayani, Muhammad Imam Asnawi, Natalia Reyne Lumentah, Irwan Moridu, Winda Lestari ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4906 Tue, 03 Jan 2023 08:32:50 +0000 ANALISIS LAPORAN KEUANGAN SEBAGAI DASAR DALAM PENILAIAN KINERJA KEUANGAN SPBU SAYATI 34-40251 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4752 <p class="TextBodyCxSpFirst"><em><span lang="EN-US">The purpose of thus study is to identify changes in the company's financial condition and operating performance over several periods, provide management insights and projections regarding the growth and decline of the company's financial condition in the future. This research method uses descriptive quantitative method. Four significant figures are used when analyzing the financial statements of the Sayati gas station 34-40251: liquidity ratio, solvency ratio, profitability ratio and activity ratio. Based on our research and analysis of the financial statements for the period 2017 to 2020, the financial performance of the Sayati 34-40251 gas station is liquid and stable because it can fulfill all its obligations, can earn income from all its activities, can use company resources efficiently despite a decline in financial performance. in 2020 due to the spread of Covid 19, but this did not have a negative impact on business operations.</span></em></p> <p class="TextBodyCxSpLast"><strong><em><span lang="EN-US">Key</span></em></strong><strong><em><span lang="IN">words </span></em></strong><em><span lang="EN-US">: </span></em><em><span lang="IN">Ratio Liquidity, Ratio Solvability, Ratio Profitabilitas, Ratio Activity, Financial Report</span></em></p> <p>&nbsp;</p> Mira Anggraena, Meri Anggraeni, Resmi Ranti Rosalina ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4752 Wed, 04 Jan 2023 00:00:00 +0000 Perancangan Sistem Informasi Penjualan Busana Muslim Berbasis Web di PT Megah Madani https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4825 <p style="font-weight: 400;"><strong><em>ABSTRACT</em></strong></p> <p style="font-weight: 400;"><em>PT Megah Madani wrong one companies engaged in the sales industry _ fashion muslim.activities polling transaction sales at PT Megah Madani still conducted manually so that transaction sale and proof transaction online sales are often missed because deposit proof transaction conducted through message Whattsap , inside To do reporting not yet conducted by automatic so data is lacking accurate . To use resolve problems the writer designing something system information sales that can optimizing activity transaction sales the with using web media. design made _ use language PHP (PHP: Hypertext Preprocessor) programming and using the MYMSQL (My Structured Query Language) data base as data storage media , and planning system with use waterfall method . So that sales system design this could make it easy PT Megah employees Madani in polling transaction sale because it was designed simple and can be understood by employee , application system this web based also could make it easy employee in To do every transaction sale good input data or edit data, in To do checking transaction and proof transaction sales , and checking report sales . So that could minimize possible error _ occur in activity company.</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong><em> : Sales, Web, PHP, MYSQL, sistem information</em></p> Santika Rahayu, M. Masnaya ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4825 Wed, 04 Jan 2023 01:29:54 +0000 Pengaruh Financial Distress, Leverage Dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Food And Beverages Yang Terdaftar Di BEI Tahun 2015 - 2020 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4814 <p style="font-weight: 400;"><em>The target of this study is to evaluate the simultaneous and partial influence of Financial Distress, Leverage, and Firm Size to Tax Avoidance. The data of the research contains of quantitative research using secondary data of annual company financial statements. The population of this research is focused on food and beverages company listed in Indonesia Stock Exchange from 2015- 2020. The population of food and beverages companies are 30 in total, 14 of them are qualified. 63 data from 14 companies are taken as the samples of the research. This research involves multiple linear regression analysis to analyze the simultaneous and partial influence of each variable. The result of this research shows that financial distress and leverage variable have significant influence to tax avoidance partially. Whilst firm size has no influence to tax avoidance. On the other hand, financial distress, leverage and firm size have a significant influence to tax avoidance.</em></p> <p style="font-weight: 400;"><strong><em>Keywords :</em></strong><em> Financial Distress, Leverage, Firm Size, Tax Avoidance</em></p> Variska Juanda ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4814 Wed, 04 Jan 2023 02:05:42 +0000 Pengaruh Kualitas Laporan Keuangan, Peranan Sistem Informasi Akuntansi, Sistem Pengendalian Internal Dan Efisiensi Tenaga Kerja Terhadap Kinerja ManajerialnKencana https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4260 <p style="font-weight: 400;"><em>This research was conducted at Kencana. The purpose of this study was to analyze the influence of the quality of financial statements, the role of accounting information systems, internal control systems and labor efficiency affect the managerial performance of&nbsp; Kencana. The population and sample in this study were 47 financial employees of&nbsp; Kencana. Sampling technique used is census sampling. Data collection techniques are by distributing questionnaires, interviews and documentation studies. Data analysis using an multiple linear regression analysis. Conclusion in the study that simultaneously and partial the quality of financial statements, the role of accounting information systems, internal control systems and labor efficiency have a positive and significant effect on the managerial performance of Kencana. While partially the quality of financial statements</em><em>.</em></p> Luis Andreas, Sunarji Harahap, Elidawati Elidawati, Thomas Sumarsan Goh ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4260 Wed, 04 Jan 2023 13:07:59 +0000 Analisa Pengaruh Faktor Keuangan Dan Non Keuangan Terhadap Audit Going Concern Dan Audit Report Lag (Studiempiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5239 <p style="font-weight: 400;"><em>This study aims to determine and analyze the influence of financial and non-financial factors on going concern audits and audit report lag (an empirical study of manufacturing companies listed on the Indonesian stock exchange. The research approach used is a quantitative approach. The sampling method was purposive sampling, a sample of 68 manufacturing companies listed on the Indonesian stock exchange multiplied by 3 years in the research period Results of research using linear logistic regression Demonstrate return on assets, current ratio, debt asset ratio, total asset turnover, company size, KAP reputation and covid-19 simultaneously Impact significantly to the going concern audit opinion.The results of the study show Return on assets, current ratio, total asset turnover, company size, KAP reputation and Covid-19 have no effect on going concern audit opinion while the debt asset ratio has an effect on going concern audit opinion. current ratio, total asset turnover has an effect on audit reports while Return on assets, company size, KAP reputation and Covid-19 have no effect. The results of logistic regression and multiple linear regression tests for the variables return on assets, current ratio, debt asset ratio, total asset turnover, company size, KAP reputation and Covid-19 simultaneously have a significant impact on going concern audit opinion and audit report lag.</em></p> <p style="font-weight: 400;"><strong><em>Keywords: </em></strong><em>Return On Assets, Current Ratio, Debt Asset Ratio, Total Asset Turnover, Company Size, KAP Reputation, Covid-19, Going Concern Audit Opinion And Audit Report Lag</em>.</p> Eric Eric, Keumala Hayati, Bertha Erica, Vista Listyanita ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5239 Thu, 12 Jan 2023 03:07:14 +0000 Model Strategic Management Accounting Untuk Keberlanjutan UMKM Kota Medan https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5100 <p style="font-weight: 400;"><em>This study aims to analyze the strategic management accounting model for MSME sustainability. This research is a type of quantitative research. This study analyzes the factors that influence strategic management accounting for MSME sustainability. The population in this study were Medan City SMEs with a sample of 99 people. Data collection techniques are observation, interviews, documentation. While the data analysis technique is using SMARTPLS. The results of the study show that the owner's characteristics have a significant and significant effect on the strategic management accounting of MSMEs in Medan city, while market orientation, business size and accountant participation in strategy formulation have an effect on and not significantly on the strategic management accounting of MSMEs in Medan city. strategic management accounting influences the sustainability of MSMEs in Medan City.</em></p> <p style="font-weight: 400;"><strong><em>Keywords : </em></strong><em>Strategic Management Accounting, Continuity, MSMEs</em></p> Shita Tiara, Debbi Chyntia Ovami, Esa Setiana ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5100 Thu, 12 Jan 2023 03:27:33 +0000 Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Atas Persediaan Pada SPBU 14202146 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4942 <p style="font-weight: 400;"><em>The purpose of this study is to analyze the application of accounting standards to entities that do not have public accounting obligations for SPBU 14202146 shares. This study uses a qualitative descriptive approach to find out whether the company's accounting standards are working well or not and to find out whether the accounting standards are working well or not. the inventory complies with the regulations of the company. The subject of this investigation is SPBU 14202146 and the subject of this investigation is stock reports and financial statements such as profit and loss and balance sheet of gas station SPBU 14202146 36 months. The analysis technique used is qualitative. The results showed that SPBU 14202146 did not properly implement accounting standards for entities that do not have public responsibility. This is due to the fact that SPBU 14202146 presents the income statement only as a financial statement. Based on the results of the analysis, it is also known that SPBU 14202146 did not apply entity financial accounting standards without public accountability (Entity Financial Accounting Standards Without Public Accountability) in the oil delivery report.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> SAK ETAP, Inventory, Accountability</em></p> Henny Andriyani Wirananda, Alistraja Dison Silalahi ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4942 Thu, 12 Jan 2023 03:48:03 +0000 Pengaruh Tingkat Inflasi Dan Jumlah Wajib Pajak Terhadap Realisasi Penerimaan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Pada Kota Bandung Periode 2014-2021 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5001 <p style="font-weight: 400;"><em>The purpose of this study is to estimate changes in land and building tax revenues for the City of Bandung in 2014-2021 by considering the impact of inflation and the number of taxpayers. This information was compiled using records and reports from the Bandung Regional Revenue Management Agency and the Bandung Central Bureau of Statistics (BPS). Information is provided regarding the inflation rate in Bandung City, the number of taxpayers of PBB-P2 in Bandung City, and the income of PBB-P2 in Bandung City. Data collection is carried out every quarter for 8 years, from 2014-2021, in the form of periodic data (time series data). In this study, we used a descriptive verification strategy. Saturated sampling was used, and the resulting sample size was 32 observations. This study used descriptive statistics, multiple linear regression analysis with the help of SPSS 29 software, and classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation) and hypothesis testing (t test and coefficient of determination). The research results show that the number of taxpayers has a positive and quite large effect on the realization of PBB-P2 revenues, while the inflation rate has no significant effect.</em></p> <p style="font-weight: 400;"><strong><em>Keywords :</em></strong><em> Inflation rate, Number of taxpayers, and Realization of PBB-P2</em></p> Nissa Yuniar Nur Alifah, Diana Sari ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5001 Thu, 12 Jan 2023 04:26:01 +0000 Intervensi Pembeli Terhadap Labelisasi Halal dan Kualitas Produk: Literature Review https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5085 <p style="font-weight: 400;"><em>Purchasing is the stage in the purchasing decision-making process where a consumer actually buys a product. Purchasing decisions are basically a process for consumers to determine the product or service to be purchased. The decision to purchase a product is not only influenced by product quality, but also influenced by the product's halal labeling. The purpose of this article is to analyze by reference the effect of labeling and product quality on consumer purchasing decisions. The research method is in the form of literature study by reviewing various related studies recorded in Mendeley's references and Google Schoolars. All ideas from each study provide information about the methodologically desirable theory of the study being analyzed. The results of this study were analyzed and used as material for discussion to determine the answers to the problems. The results explain that there is a positive significant influence on the halal labeling of products on consumer purchasing decisions, and there is a significant influence on product quality on purchasing decisions made by consumers on goods or services.</em></p> <p style="font-weight: 400;"><strong><em>Keywords: </em></strong><em>Product Quality, Halal Labeling, Purchase Decision, Literature Review</em></p> Agus Suyatno, Karina Sukardi, Siske Tontong, Irma Hakim, Asdi Asdi ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5085 Thu, 12 Jan 2023 04:39:01 +0000 Peran Career Adaptability Terhadap Emotional Intelligence Dan Work Values: Literature Review https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5206 <p style="font-weight: 400;"><em>Good employee performance factors are supported by good employee Career Adaptability and Emotional Intelligence abilities. Because the level of achievement of individuals or employees in an organization or company can increase productivity if it is supported by good employee emotions and career adaptations in the work environment. The purpose of this article is to analyze the literature on the Role of Career Adaptability on Emotional Intelligence and Work Values. The research method is in the form of literature study by reviewing various related studies recorded in Mendeley's references and Google Schoolars. The results of this study were analyzed and used as material for discussion to determine answers to problems. The results of the analysis explain that there is a positive and significant role in Career Adaptability on Emotional Intelligence and Employee Work Values. So that it has a positive impact on the success of the company.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> Career Adaptability</em><em>, </em><em>Emotional Intelligence</em><em>, </em><em>Work Values</em></p> Deddy Novie Citra Arta, Rivai Makduani, Fahrur Rozi, Muhammad Taufik, Yahya Nusa ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5206 Thu, 12 Jan 2023 04:50:15 +0000 Pengaruh Pajak Hotel, Pajak Restoran Dan Pajak Parkir Terhadap Pendapatan Asli Daerah Deli Serdang, Sumatera Utara Periode 2019-2021 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5039 <p class="TextBodyCxSpFirst"><em><span lang="EN-GB">This study aims to examine and analyze the effect of hotel tax, restaurant tax and parking tax on local revenue of Deli Serdang, North Sumatra for the 2019-2021 period. The Regional Government of Deli Serdang has lost a lot of Local Original Revenue (PAD) during the current Covid-19 pandemic. This research was conducted in Deli Serdang, North Sumatra for the 2019-2021 period. Researchers obtained research data by entering the site https://bapenda.deliserdangkab.go.id/website/web. The population of this study is hotel tax, restaurant tax, parking tax and local revenue of Deli Serdang, North Sumatra for the 2019-2021 period. The research sample is 3 x 12 data so that 36 data. Data collection techniques are secondary data using documentation techniques. The data analysis technique of this research uses multiple linear regression. The results of this study partially and simultaneously have no effect on Hotel Tax, Restaurant Tax and Parking Tax on Regional Original Revenue of Deli Serdang, North Sumatra for the 2019-2021 period.</span></em></p> <p class="TextBodyCxSpLast"><strong><em><span lang="EN-GB">Keywords: </span></em></strong><em><span lang="EN-GB">Hotel Tax, Restaurant Tax, Parking Tax, Local Own Revenue</span></em></p> <p>&nbsp;</p> Latersia Br Gurusinga, Thevanni Tri Puspita Sari ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5039 Thu, 12 Jan 2023 05:10:04 +0000 Meta-Analisis Dari Dampak Adopsi Ifrs Pada Analyst Forecast Accuracy https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5026 <p style="font-weight: 400;"><em>IFRS adoption in various countries has prompted research related to the regulatory changes impact. Different regulations can affect financial information quality. Accounting information function to analysts’ financial statements. The accounting information quality affected by the accounting standards adoption affects the analysts' forecasts. Researchers carried out research related to the IFRS adoption impact. However, we need to see the results of studies consistently to draw general conclusions. The purpose is to answer the IFRS adoption impact in general. The consistency of the results of this study can be proven by conducting a meta-analysis. The results of the heterogeneity test with CMA are 0.107 (p-value), meaning sampling error didn't occur and in the calculation of correlation analysis p-value was 0.353, which means IFRS adoption studies on analyst forecast accuracy were homogeneous. The meta-analysis results show that adopting IFRS has no impact on the accuracy of the analyst's forecasting results</em><em>.</em> <em>Therefore, the implementation of IFRS which mostly changes the stanard is a policy change. </em></p> <p style="font-weight: 400;"><strong><em>Keywords: </em></strong><em>Analysts Forecast Accuracy, IFRS, Meta-Analysis</em></p> Felix Hertanu Wijaya, Vena Purnamasari ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5026 Fri, 13 Jan 2023 11:04:19 +0000 Analisis Peran Harga, Variasi Produk Dan Kualitas Produk Terhadap Customer Satisfaction Produk Konveksi https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5274 <p><em>This study aims to find out how much in attracting consumers to buy the products offered, it is necessary to have high quality product quality, competitive price perceptions, and diverse product variations, so as to provide satisfaction to consumers. This research is a quantitative approach using the SPSS Static 25 program with a sample of 100 respondents who live in Jabodetabek who have purchased Bunda Collection clothing using non- probability sampling and purposive techniques. The results of this study t test shows that product quality has an effect on customer satisfaction with a significance value of 0.000 &lt; 0.5 and a t value of 10.923 &gt; 1.984 so that product quality is very important Mother Collection, price variable 4.075 &gt; 1.984 has an effect and product variation variable 118.004 &gt; 1.984 has a significant effect . The benefit of this research for Bunda Collection is as input or evaluation material in order to maintain and improve product quality, price, and product variations in order to excel from other competitors.</em></p> Abdurrahim Abdurrahim, Hendy Tannady, Dhiana Ekowati, Winanto Nawarcono, Arief Budi Pratomo ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5274 Mon, 23 Jan 2023 04:38:01 +0000 Analisis Peningkatan Performa Dosen Menggunakan Konsep Job Demand-Control Support https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5277 <p><em>This study aims to determine the effect of work stress which includes role conflict and workload on employee performance, especially at university lecturers in Banten. Respondents in this study were 106 lecturers from 13 universities in Banten. Data analysis using multiple linear regression with the help of the SPSS 20 program. The results of this study indicate that workload has a negative and significant effect on employee performance, but role conflict has a negative and not significant effect on employee performance. Simultaneously, role conflict and workload have a significant effect on employee performance. The implication of this research is expected to provide information and input to relevant institutions (university leaders), especially universities in Banten in their efforts to minimize the impact of negative work stress on employee performance.</em></p> M. Yusuf Alfian Rendra Anggoro KR, Harun Samsudin, Samsul Akmal, Pandu Adi Cakranegara, Abdurohim Abdurohim ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5277 Mon, 23 Jan 2023 04:50:47 +0000 Analisis Peningkatan Produk Laptop Melalui Brand Attitude Dan Brand Credibility https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5276 <p><em>The</em> <em>purpose of this research to understand the effect of brand credibility and brand attitude towards the buying interest of Huawei laptop. The data on this research is using purposive sampling method with the criteria that knows about Huawei laptop and at least 17 years old. The result of this hipotesis test shows that brand credibility variable has effect to buying interest with significant score of 0,028 &lt; 0,050, brand attitude variable has effect to buying interest with significant score of 0,00 &lt; 0,050, and also the brand credibility and brand attitude variable simultaneously effect the buying decision with fscore &gt; ftabel with 124,209&gt; 2,682.</em></p> Fauzie Senoaji, Hendy Tannady, Ika Suhartanti Darmo, Sutrisno Sutrisno, Nia Sonani ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5276 Mon, 23 Jan 2023 05:22:02 +0000 Analisis Peran Persepsi Harga Dan Brand Image Terhadap Purchase Decision Produk Sepatu Dengan Merek Vans https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5279 <p style="font-weight: 400;"><em>The purpose of this study is to determine the effect of brand image and price perception partially or simultaneously on purchasing decisions. The type of research used is quantitative associative research. The subjects of this study were consumers of Vans shoes with a sample of 115 respondents. The data collection method uses a questionnaire. Analysis of the data used is descriptive analysis, the classic assumption test and multiple linear regression analysis. Hypothesis testing using the T test, F test, and R<sup>2</sup>Test. In this study it can be seen that partially, the brand image variable (X1) and price perception (X2) each have a significant effect on purchasing decisions (Y). Simultaneously, brand image (X1) and price perception (X2) significantly influence purchasing decisions (Y). The coefficient value of R<sup>2</sup> by looking at the</em> <em>value of R Square 0.731 or 73.1%.</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong><em>: Brand Image, Price Perception, </em><em>Purchase </em><em>Decision</em></p> Irma Maria Dulame, I Wayan Gede Antok Setiawan Jodi, Ita Nurcholifah, Sarwo Eddy Wibowo, Abdurohim Abdurohim ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5279 Mon, 23 Jan 2023 00:00:00 +0000 Analisis Peran Moderasi Pertumbuhan Dana Pihak Ketiga Pada Hubungan Antara Risiko Kredit, Financial Performance Dan Kecukupan Modal https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5273 <p style="font-weight: 400;"><em>The</em> <em>purpose of this study to analyze the effect of capital adequacy and credit risk on bank financial performance inmoderated by growth of third party funds. The population used in this study are commercial bank listed on the IndonesiaStcok Exchange (IDX) from 2016 to 2020 based purposive sampling method and the samples consisting are 18companies. This research analysis used moderated regression analysis (MRA). The results are capital adequacy hasnot effect on financial performance, credit risk has significant negative on financial performance, growth of third partyfunds not able to moderate the effect of capital adequacy and credit risk on bank financial performance.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong> <em>Capital Adequacy, Credit Risk, Financial Performance, Growth Of Third Party Funds</em></p> Moh. Samsul Arifin, Hendy Tannady, Sutrisno Sutrisno, Ahmad Junaidi, Joko Ariawan ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5273 Mon, 23 Jan 2023 05:47:30 +0000 Analisis Peningkatan Customer Satisfaction Pelanggan Indihome Melalui Service Quality Dan Brand Image https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5280 <p style="font-weight: 400;"><em>The purpose of this study was to determine the impact of the influence of brand image and service quality on customersatisfaction in Indihome North Jakarta area. The number of samples was 167 respondents using multiple linearregression sampling method. Using the IBM SPSS Statistics 25 program for multiple linear regression analysis. This studyuses a quantitative method through a questionnaire survey distributed from google form. The results in the study can beseen that each independent variable has a positive and significant effect on customer satisfaction in the Indihome NorthJakarta area partially.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong> <em>Brand Image, Service Quality, Customer Satisfaction</em></p> Silvia Ekasari, Hendy Tannady, Erwin Gunawan, Irma M Nawangwulan, Samuel PD Anantadjaya ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5280 Mon, 23 Jan 2023 06:16:49 +0000 Analisis Faktor Determinan Kinerja Keuangan Dengan Komisaris Independen Sebagai Variabel Moderasi https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5264 <p style="font-weight: 400;"><em>The</em> <em>purpose of this study was to analyze the effect of capital intensity, capital structure, working capital turnover onfinancial performance moderated by independent commissioners. Capital intensity was measured using the capitalintensity ratio, capital structure was measured using the debt to equity ratio, working capital turnover was measuredusing working of capital turnover (WCTO), financial performance was measured using return on assets. Thepopulation used in this study uses companies listed in the food and beverage sector that are listed on the IDX in 2016-2020. The technique used in determining the sample is purposive sampling with a total of 105 observations. Theanalytical method used in this research is Moderate Regression Analysis (MRA). The hypothesis is accepted if theprobability value is 0.05. The results showed that capital intensity, capital structure and working capital turnover had noeffect on financial performance, independent commissioners did not moderate the effect of capital intensity, capitalstructure and working capital turnover on financial performance.</em></p> <p style="font-weight: 400;">&nbsp;</p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong> <em>Capital Intensity, Capital Structure, Working Capital Turnover, Financial Performance, IndependentCommissioner</em></p> Yanti Budiasih, Hendy Tannady, Ruki Ambar Arum, Paulus Laratmase, Umarudin Kurniawan ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5264 Mon, 23 Jan 2023 12:54:38 +0000 Analisis Peran Risk Tolerance Dan Keberhasilan Diri Terhadap Motivasi Berwirausaha Pada Generasi Z https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5278 <p><em>This study aims to analyze the effect of self-efficacy motivation and risk tolerance on students' desire to become entrepreneurs. There are two independent variables in this study, namely self-efficacy motivation and risk tolerance, and one dependent variable, namely entrepreneurial motivation. Researchers used quantitative methods and the sample used in this study amounted to 125 respondents who are undergraduate students studying at the Faculty of Business in Jakarta. The technique used in this research is accidental sampling. The research data were analyzed using Eviews 9. The results showed self-efficacy and risk tolerance had an influence on entrepreneurial motivation in students Faculty of Business in Jakarta.</em></p> Sutrisno Sutrisno, Hendy Tannady, D.Yadi Heryadi, Reza Yonatan Hanata, Ahmad Gunawan ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5278 Mon, 23 Jan 2023 13:27:16 +0000 Analisis Peran Lingkungan Kerja Dan Cyberloafing Terhadap Performa Karyawan Perusahaan Pengendalian Dan Perlindungan Mesin Manufaktur https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5270 <p style="font-weight: 400;"><em>This study aims to analyze whether related to cyberloafing and work environment on employee performance.&nbsp; The research model used is a quantitative method.&nbsp; This study consists of three variables namely, cyberloafing protection variables and free work environment variables, and employee performance variables as supporting variables.&nbsp; The data collection process was carried out using a questionnaire distributed to 100 respondents as a sample at PT.&nbsp; Putranata Adi Mandiri selected through simple random sampling technique.&nbsp; Data processing using IBM SPSS Version 20. The results of the study indicate that cyberloafing and work environment are positive and significant on employee performance.&nbsp; Cyberloafing behavior variables have a positive and significant effect on employee performance, and work performance variables are positive and significant on employee performance.</em></p> <p style="font-weight: 400;"><strong><em>Keyword</em></strong><em>: Cyberloafing Behavior, Wrok Enviroment, Employee Performance</em></p> Sutrisno Sutrisno, Hendy Tannady, Deddy Novie Citra Arta, Anugriaty Indah Asmarany, Leo Nardo Setia Budi Djojo ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5270 Mon, 23 Jan 2023 00:00:00 +0000 Analisis Efektivitas Perputaran Piutang Pada Pembiayaan Di PT. BFI Finance Indonesia Tbk https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5460 <p style="font-weight: 400;"><em>This study aims to analyze the effectiveness of the receivables turnover rate as measured by using the receivables turnover ratio (Receivable Turnover Ratio), the average age of receivables (Avverange Collection Period/ACP), the ratio of billing and arrears ratio. The secondary data used is the financial statements of PT.BFI Finance Indonesia Tbk for 2018-2022. The data analysis technique uses simple linear regression with the help of SPSS Statistics 25. The results show that the level of accounts receivable turnover has a significant effect on the effectiveness of PT. BFI Finance Indonesia Tbk. Judging from the turnover for 4 years has increased so that the company can run effectively and efficiently in reducing to a minimum the amount of outstanding receivables. The company is improving the management of accounts receivable collection so that the percentage of billing can continue to increase and reduce the number of outstanding receivables to prevent the risk of loss of receivables. So this shows that the actions taken by the company against late payments have been managed properly.</em></p> <p style="font-weight: 400;"><strong><em>Keywords: </em></strong><em>Receivables, Effectiveness, Control, Rotation</em></p> Chichi Pratiwi, Goso Goso, Muh Halim ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5460 Wed, 08 Feb 2023 13:13:20 +0000 Analisis Hubungan Antara Stres Kerja dan Lingkungan Kerja dengan Turnover Intention: Literatur review https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5417 <p style="font-weight: 400;"><em>This article aims to identify the Analysis of the Relationship Between Work Stress and Work Environment with Turnover Intention through an analysis of literature reviews in the field of human resource management. The writing approach in this scientific article is to use qualitative methods and library research with the help of the latest references obtained from Google Schoolers and Mendeley citation searches. The results of the study show that there is a relationship between Work Stress and the Work Environment with Turnover Intention. Where, Work Stress and Work Environment have a positive effect on Turnover Intention in a company. Therefore, in keeping employees from making work transfer requests, the company needs to maintain the mental condition and work environment of employees so that it is more conducive.</em></p> Deddy Novie Citra Arta, Tharsisius Pabendon, Stepanus Sandy, Muh. Abduh. Anwar, Habel Taime ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5417 Thu, 09 Feb 2023 02:06:31 +0000 Pengaruh Profitabilitas (ROA) Terhadap Solvabilitas (RBC) Pada Perusahaan Asuransi Kerugian Yang Terdaftar Di Bursa Efek Indonesia https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5401 <p style="font-weight: 400;"><em>Insurance companies help reduce losses that may be incurred by investments as well as for life and asset protection. This study aims to determine the effect of return on assets (ROA) on risk based capital (RBC) in insurance companies listed on the IDX. Quantitative method with the type of associative problem formulation that has a causal relationship as well as secondary data sources in the form of financial reports (annual reports) of insurance companies listed on the IDX are used in this study. The population in this study were 84 insurance companies listed on the IDX and sampling was carried out using a non-probability sampling method with a purposive sampling technique. Descriptive analysis, data normality test, product moment correlation, simple linear regression, t test, and the coefficient of determination are the data analysis techniques used in this study. The results of this study show that profitability (ROA) has a positive and significant effect on solvency (RBC) in general insurance companies listed on the IDX.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> Risk Based Capital, Return on Assets, and Insurance Company.</em></p> Aulia Rosalinda Septiawati ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5401 Sat, 11 Feb 2023 05:06:45 +0000 Pengaruh Ukuran Perusahaan, Debt To Equity Ratio, Current Ratio, Dan Return On Asset Terhadap Nilai Perusahaan Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2020 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5091 <p style="font-weight: 400;"><em>This study aims to analyze the variables mentioned above in relation to the market capitalization of food and beverage companies listed on the Indonesia Stock Exchange between 2017 and 2020. The research strategy used is quantitative. This study uses a purposeful selection strategy to select 12 banking institutions that have been listed on the Indonesia Stock Exchange within four years before the research began. Researchers observe that company size, debt to equity ratio, current ratio, and return on assets all have a significant simultaneous effect on food and beverage companies listed on the Indonesia Stock Exchange between 2017 and 2020 scores. Companies involved in the food and beverage industry are listed on the Indonesia Stock Exchange will have a value that fluctuates in part depending on its size between 2017 and 2020. Between 2017 and 2020, the stock prices of food and beverage companies listed on the Indonesia Stock Exchange Exchange have a sizeable correlation with their debt-to-equity ratio . No statistically significant effect of the current ratio in the market can be seen for 2017-2020. companies involved in the production and distribution of food and beverages in Indonesia, as measured by their market value on the Indonesia Stock Exchange. Food and beverage companies traded on the Indonesia Stock Exchange saw less impact on their return on assets on their share prices between 2017 and 2020.</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong><em>: Company Size, Debt To Equity Ratio, Current Ratio, Return On Assets,&nbsp; Company Value</em></p> Yuliana Yuliana, Jocelyn Jocelyn, Alex Kurniawan ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5091 Sat, 11 Feb 2023 05:25:55 +0000 Pengaruh Kualitas Produk Terhadap Loyalitas Konsumen Dengan Kepuasan Konsumen Sebagai Variabel Intervening (Studi Pada Pengguna Game Among Us) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5235 <p style="font-weight: 400;"><em>This research was conducted to determine the effect of product quality on consumer satisfaction and its effect on consumer loyalty in the Among Us game. Data analysis techniques using path analysis. The population in this study were users of the Among Us game in Malang City with a sample of 96 respondents who had played the Among Us game and were aged 18-35 years. Data collection techniques using a questionnaire. Meanwhile, the results of the study show that the results of product quality have a significant effect on consumer loyalty, product quality has a significant effect on visitor satisfaction, consumer satisfaction has a significant and negative role in mediating consumer loyalty and product quality.</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong><em>: Consumer Loyalty, Consumer Satisfaction, Product Quality</em></p> Aldo Septa Nugraha ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5235 Sat, 11 Feb 2023 05:53:12 +0000 Literasi Keuangan Dan Tingkat Beban Utang Pada Generasi Milenial Di Bengkulu https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4788 <p class="TextBodyCxSpFirst"><em><span lang="EN-US">This study aims to examine the level of financial literacy and its relationship with the level of one's debt burden in the millennial generation in Bengkulu. The methodology of this research was carried out with qualitative methods with technical data collection through semi-structured interviews. The findings of this study indicate that the millennial generation in Bengkulu has a fairly good level of financial literacy, which is 42% and there is a significant relationship between the level of financial literacy and the level of their debt burden. In addition, the largest composition of the debt burden among the millennial generation is multipurpose loans, followed by housing loans, motor vehicle loans and other household loans. The main problem with the level of debt burden is the lack of financial management and financial skills of respondents.</span></em></p> <p class="TextBodyCxSpLast"><strong><em><span lang="EN-US">Keywords</span></em></strong><em><span lang="EN-US">: </span></em><em><span lang="EN-US">Financial Literacy, Debt Burden, Millennials</span></em></p> <p>&nbsp;</p> Oktafian Histori S ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4788 Sun, 12 Feb 2023 03:03:26 +0000 Pengaruh Sistem E-Filling, Pemahaman Perpajakan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM (Studi Kasus Pada Pelaku Umkm Di Kecamatan Brangsong Kendal) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5272 <p class="TextBodyCxSpFirst"><em><span lang="EN-US">Tax is one of the main targets set by the government as a source of state revenue. This study aims to determine the effect of the e-filling system, understanding of taxation, and tax sanctions on taxpayer compliance with MSME actors in Brangsong Kendal District. The type of data used is the type of primary data. The sampling technique used in this study used accidental sampling. A total of 100 MSME taxpayers were selected as respondents using the survey method. Data analysis technique using multiple linear regression analysis. The results of the study show that the E-filling system has a positive and significant effect on MSME taxpayer compliance. Understanding of Taxation has no effect on MSME Taxpayer Compliance. Tax sanctions have a positive and significant effect on MSME taxpayer compliance.</span></em></p> <p class="TextBodyCxSpLast"><strong><em><span lang="EN-US">Keywords</span></em></strong><em><span lang="EN-US">: Understanding of Taxation, Tax Sanctions, E-filling System &nbsp;</span></em></p> <p>&nbsp;</p> Devarila Wulandini, Ceacilia Srimindarti ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5272 Sun, 12 Feb 2023 03:28:28 +0000 Analisis Kinerja Keuangan BMT Al-Amin Kampar https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5325 <p>Kinerja keuangan BMT merupakan suatu gamnbaran tentang kondisi keuangan suatu BMT yang dianalisis dengan alat-alat analisis keuangan, sehingga dapat diketahui mengenai baik buruknya keadaan keuangan suatu perusahan yang mencerminkan prestasi kerja dalam periode tertentu. Kinerja keuangan yang baik dapat dinilai dari hasil analisis yang memperoleh presntasi yang sesuai dengan standar yang telah ditetapkan. Rumusan masalah yang dihasilkan adalah bagaimana kinerja keuangan pada BMT AL-Amin Kampar dalam meningkatkan penerimaannya Metode analisis yang digunakan adalah metode deskriptip kuantitatif, presentase, yaitu dengan cara menjelaskan data data yang telah ada kemudian diolah dan menghasilkan hasil dalam bentuk presentasi.&nbsp;Analisis ratio yang digunakan dalam mengukur keuangan adalan carren ratio, asset turn over, net profir margin dan rate of return, innvesment (ROI). Keseluruhan analisis yang dilakukan menghasilkan angka ratio yang stabil. Kinerja keuangan yang terjadi pada pendapatan BMT Al-Amin Kampar&nbsp;&nbsp;&nbsp; cukup stabil dalam hal efesiensi biaya disebabkan jika pengeluaran (biaya) operasional meningkat maka pendapatanpun meningkat dan sebaliknya jika pengeluaran (biaya) operasional menurun maka pendapatanpun menurun.&nbsp;Hasil penelitian menunjukan sisa hasil usaha diperoleh dari pendapatan dikurangi dengan pengeluaran (biaya) operasional. Stabilitas sisa hasil usaha BMT Al-Amin Kampar terbukti setiap tahun meningkat, artinya pendapatan BMT Al-Amin Kampar setiap tahun selalu lebih besar dari pada pengeluaran. Sisa hasil usaha selama lima tahun terakhir juga dapat dipertahankan stabilitasnya seperti pada tahun 2016 laba bersih yang diperoleh relatif kecil dari tahun 2017 tetapi dibarengi dengan biaya kecil pula sehingga laba yang dihasilkan juga relatif stabil.&nbsp;Pada tahun 2017 sisa hasil usaha mengalami peningkatan dari tahun 2016 sebesar 0,02% tetapi dibarengi dengan peningkatan biaya maka laba yang dihasilkan juga relatif stabil. Pada 2018 sisa hasil usaha mengalami peningkatan sebesar 0,06% tetapi di barengi dengan peningkatan biaya maka laba yang dihasilkan juga relatif stabil.&nbsp;Pada tahun 2019 laba bersih mengalami kenaikan sebesar 0,09% dibarengi dengan peningkatan biaya maka laba yang dihasilkan juga relatif stabil. Pada tahun 2020 turun Kembali menjadi 0,02%</p> <p>&nbsp;Kata Kunci<em>:</em> Carren Ratio, Asset Turn Over, Net Profir Margin dan Rate of Return Invesment (ROI).</p> Masnur Masnur, Emkhad Arif, M.Yogi Maulana ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5325 Mon, 20 Feb 2023 01:22:21 +0000 Ekspektasi Dampak Implementasi PSAK 74 Terhadap Kualitas Laporan Keuangan Perusahaan Asuransi Di Indonesia https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4798 <p>Pernyataan Standar Akuntansi Keuangan (PSAK) 74 merupakan adopsi dari IFRS 17 dan menjadi standar akuntansi baru di Indonesia yang mengatur tentang kontrak asuransi. Dampak yang cukup besar akan diterima oleh perusahaan asuransi ketika standar ini diberlakukan secara efektif dan diharapkan dapat mencegah inkonsistensi dan meningkatkan kualitas laporan keuangan. Oleh sebab itu, penting untuk melihat ekspektasi dampak implementasi PSAK 74 ini terhadap kualitas laporan keuangan. Responden pada penelitian ini berjumlah 64 staf internal dari 59 perusahaan asuransi di Indonesia. Sampel diambil dengan metoda <em>snowball sampling</em>. Hasil penelitian dari penelitian ini membuktikan bahwa dampak yang diharapkan dari penerapan PSAK 74 terhadap kualitas laporan keuangan adalah signifikan atau memiliki dampak yang besar. Hal ini menunjukkan bahwa pihak internal perusahaan asuransi mengekspektasikan bahwa penerapan PSAK 74 akan meningkatkan kualitas laporan keuangan, terutama pada representasi tepat, keterverifikasian dan keterpahaman. Hasil ini diharapkan mampu memberikan pandangan bagi setiap perusahaan asuransi di Indonesia serta para investor terkait dengan akan diimplementasikannya PSAK 74.</p> <p><strong>Kata Kunci</strong> : PSAK 74, Kualitas Laporan Keuangan, Perusahaan Asuransi.</p> Albertus Kevin Handoko Hadi Santosa, Vena Purnamasari ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4798 Mon, 20 Feb 2023 01:29:02 +0000 Pengaruh Motivasi Kerja, Kompetensi Dan Kompensasi Terhadap Kinerja Karyawan Yayasan Pendidikan Islam Ummul Quro Al-Muqaromah Karawang https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4937 <p style="font-weight: 400;"><em>The purpose of this study is to determine, explain and analyze the effect of work motivation, competence and compensation on employee performance, as well as the partial and simultaneous effect of work motivation, competence and compensation on employee performance. The population is 120 and a sample of 92 respondents is taken using the Slovin formula. This research method uses descriptive and verification methods. The results of the study indicate that work motivation has a positive and partially significant influence on employee performance, which is 10.2%. Competence has a positive and significant influence partially on employee performance, which is 15.1%. Compensation has a positive and partially significant effect on employee performance, which is 36.4%. And there is a simultaneous positive and significant influence between Work Motivation, Competence and Compensation on Employee Performance. The total simultaneous effect of work motivation, competence and compensation on employee performance is 61.8%, while the remaining 38.2% is the influence of other variables (ɛ) which were not examined<strong>.</strong></em></p> <p style="font-weight: 400;"><strong><em>Keywords: </em></strong><em>Work Motivation, Competence, Compensation, Employee Performance</em></p> Aminudin Aminudin ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4937 Mon, 20 Feb 2023 01:35:54 +0000 Analysis of Factors Influencing the Income of Women Informal Sector Workers in Indonesia (IFLS Data Analysis 5) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5042 <p style="font-weight: 400;"><em>This research was conducted with the aim of being able to find out the factors that influence the income of women informal sector workers in Indonesia in 2014 based on data from the 2014 batch 5 Indonesian family life survey (IFLS-5). IFLS 5 data is the latest data conducted by several institutions. such as rand meters, survey meters and the demographic institute of the Faculty of Economics and Business, University of Indonesia (LD FEB UI). Based on the existing problems, namely female workers contribute 38% of the total national workforce and the informal sector absorbs the highest workforce in Indonesia, which is equal to 69%, but it is ironic because the informal sector has the lowest income level compared to other sectors. This study took a sample of 2,294 respondents taken from 13 provinces in Indonesia. Respondents were filtered based on age with a range of 15-65 years. With the dependent variable income of women workers and the independent variables education level, age, marital status, working hours, work experience and job training. From the results of statistical tests conducted, it shows that 31% of the independent variables partially affect the dependent variable, and the rest are influenced by independent variables outside the research model. The results of multiple linear tests show that the independent variables of education level, age, working hours, work experience and job training are significantly independent variables that can explain the effect on the variable income of women informal sector workers in Indonesia.</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong><em>: IFLS-5, Female Workforce, Income of Informal Sector Female Workers.</em></p> Suripto Suripto, Anandito Wicaksono ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5042 Wed, 22 Feb 2023 00:00:00 +0000 Strategi Dan Rencana Implementasi CRM Dalam Menghadapi Preferensi Pelanggan Perusahaan Farmasi Di Indonesia https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5080 <p>Customer Relationship Management in pharmaceutical industry is used to manage and maintain relationship with customers, most importantly healthcare professionals (HCP). Reassessing and improving customer engagement in light of the environment's shifting dynamics will inevitably lead to better access for patients as the final consumers of pharmaceuticals.&nbsp; Initially, covid-19 pandemic social restrictions created new engagement model that depended solely on digital engagement. However, covid-19 instances are declining, and pandemic recovery is accelerating. There are shifting engagement dynamic to be hybrid engagement in Indonesia HCP as well. This opportunity enables pharmaceutical companies to understand HCP’s current preferences. This research aims to build CRM Engagement Strategy with understanding the customer’s perspectives and moderated with internal stakeholders' capabilities and external forces during post-pandemic recovery using case-study approach. The primary research found that pharmaceutical companies have enabled hybrid model that aligns with flexible preferences of HCP that combine face-to-face and digital interactions that address data privacy concerns of HCPs. The result of this research is importance of building CRM arrangement strategy in light of post-pandemic HCP’s preferences.</p> <p>Keywords : customer relationship management; pharmaceutical companies; post-pandemic recovery</p> <p><strong>&nbsp;</strong></p> Catharina Cita Padmasari, Nila Armelia Windasari ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5080 Wed, 22 Feb 2023 08:26:25 +0000 Pengaruh Return On Asset, Sales Growth, Dan Financial Lease Terhadap Tax Avoidance (Studi Pada Perusahaan Manufaktur Sub Sektor Otomotif Yang Terdaftar Di BEI) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5180 <p style="font-weight: 400;"><em>As the largest source of state revenue, government always seek to optimize tax revenue. However, on the other hand, taxpayers also trying to do tax planning to minimize their tax obligation. As example, several manufacturing companies applied tax planning schemes in the form of tax avoidance so as not to violate tax laws but able to minimize their tax. This research aims to analyse the factors that affect the tax avoidance including return on asset, sales growth, and financial lease in automotive manufacturing sub-sector listed in Indonesia Stock Exchange in 2010-2016 period. For the research method, this research uses quantitative method approach and the sampling technique used is purposive sampling technique. The sample in this research uses 30 manufacturing companies within 7 years period to obtain as many as 84 data. For data analysis, this research uses panel data regression approach using EViews 9.0 software. </em><em>The study shows that return on asset, sales growth and financial lease have the influence to do tax avoidance practice of 25.774% and the other 74.226% is influenced by other variable outside this study. The analysis result shows that return on asset, sales growth and financial lease simultaneously influenced manufacturing companies to do tax avoidance. Partially, return on asset affects the manufacturing companies to do tax avoidance, while sales growth and financial lease does not.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> Return On Asset, Sales Growth, Financial Lease, Tax Avoidance</em></p> Dewa Ayu Putu Rahyuni, Nyoman Karna ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5180 Sun, 26 Feb 2023 02:21:24 +0000 Pengaruh Efektivitas Komunikasi Melalui Learning Management System Celoe Terhadap Minat Belajar Mahasiswa Telkom University https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4921 <p style="font-weight: 400;"><em>The Covid-19 pandemic has impacts on various sectors, one of which is education. The</em> <em>impact on education is the change of face-to-face learning system to be online learning.</em> <em>Instructional media has an important role as supporting facilities so that online learning can</em> <em>be implemented properly and smoothly. Telkom University creates Learning Management</em> <em>System CeLOE as online learning media. Through LMS CeLOE, the communication process</em> <em>between students and lecturers occur. However, the LMS CeLOE server is often down</em> <em>causing various parties cannot access LMS CeLOE, especially students of Telkom</em> <em>University. This causes the communication process to be ineffective so that it can impact the</em> <em>student learning interest. Therefore, this study aims to find out and analyze the effect of</em> <em>communication effectiveness through Learning Management System CeLOE on the student</em> <em>learning interest of Telkom University. This study used a quantitative method with a</em> <em>quantitative descriptive type. The sampling used a non-probability sampling technique with</em><em>100 respondents. The respondents were active students of Telkom University. Based on the</em> <em>results of the hypothesis test, it shows that in this study, there is a significant effect between</em> <em>communication effectiveness on learning interset. This effect can be seen from the results of</em> <em>the determination coefficient of 63%, and another 27% is influenced by other factors not</em><em>analyzed in this study.</em></p> <p style="font-weight: 400;"><strong>Keywords:</strong> <em>Communication, Communication Effectiveness, Learning Interest, Learning Management System (LMS), Online Learning</em></p> Dewi Annisa, Asaas Putra ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4921 Sun, 26 Feb 2023 02:31:35 +0000 Kinerja Perusahaan, Kepemilikan Keluarga, Dan Kompensasi Eksekutif https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5510 <p style="font-weight: 400;"><em>The purpose of this study was to examine the effect of company performance on executive compensation with family ownership as a moderating variable. The sample of this study is non-financial companies listed on the IDX in 2014 - 2018. There are 522 observational data in this study. This study uses multiple linear regression and moderation regression analysis. Executive compensation is the dependent variable and firm performance is the independent variable in this study. Family ownership as the moderating variable. The results of this study confirm the positive effect of firm performance on executive compensation. Family ownership does not moderate the effect of firm performance on executive compensation.</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong><strong>:</strong> <em>Firm Performance, Executive Compensation, Family Ownership, ROA</em></p> Kimaya Dewi Nastiti, Sri Hartini ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5510 Sun, 26 Feb 2023 02:39:42 +0000 Pengaruh Suku Bunga BI dan Inflasi Terhadap Kinerja (ROA) Bank Umum Syari'ah https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5003 <p style="font-weight: 400;"><em>This study aimed to determine The Effect of BI Interest Rate and Inflation on Perfomance by Return On Assets (ROA). The population of this study is Syari’ah Banking Company listed on the Financial Services Authority (OJK) Period 2017-2019. The sampling technique is done by purposive sampling so Syari’ah Banking Company listed on the Financial Services Authority (OJK) Period 2017-2019 are samples. Data analysis technique used descriptive statistics, clasic assumption test, and hypothesis testing with multiple linear regression.</em> <em>The result of this study indicated that BI Interest Rate and Inflation has no effect and on Performance (ROA). The result of this study indicated that partially BI Interest Rate has no effect on Performance (ROA), and Inflation has no effect&nbsp; on Performance (ROA).</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong><em>: BI Interest Rate, Inflation, ROA</em></p> Muhammad Fakhri Imaduddin, Nursito Nursito ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5003 Sun, 26 Feb 2023 02:47:10 +0000 Pengaruh Leverage, Likuiditas, Struktur Modal Dan Ukuran Perusahaan Terhadap Kinerja Keuangan https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5444 <p style="font-weight: 400;"><em>The company's financial performance is used to measure the level of success in running a business to gain profit. This study aims to examine and analyze the effect of leverage, liquidity, capital structure and company size on financial performance. The population used is manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) for 2017-2021. Sampling by purposive sampling technique based on predetermined criteria. The method used is a quantitative method using secondary data in the form of the company's annual financial statements. In this study, 31 companies were sampled and the observation period was from 2017 to 2021. Multiple linear analysis was used in the data analysis process. The findings of this study indicate that firm size and leverage have an effect on financial performance. While those that do not affect financial performance are liquidity and capital structure. Various parties can use this research as material for consideration in assessing factors that can affect a company's financial performance as well as material for consideration by investors in making investment decisions.</em></p> <p style="font-weight: 400;"><strong><em>Keyword: </em></strong><em>Leverage, Liquidity, Capital Structure, Company Size, Perfomance Finance</em></p> Devi Oktaviyana, Kartika Hendra Titisari, Sari Kurniati ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5444 Sun, 26 Feb 2023 02:58:11 +0000 Determinan Nilai Perusahaan Pada Perusahaan Sektor Property yang Terdaftar Di BEI Periode 2017-2021 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5439 <p style="font-weight: 400;"><em>The property sector industry is one of the industries that is useful for the activities of the Indonesian people, because this industrial sector has investment value that is quite attractive, it is assessed that the changes are constant or consistent and can increase the value of the company. This observation intends to investigate the effect of profitability, capital structure, debt policy, and company size on firm value in companies with the aim of providing empirical evidence regarding profitability, capital structure, debt policy, and company size in projecting firm value through testing of each variable. The objects of this observation are property sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sample selection method used was purposive sampling of 15 companies. The type of analysis performed on this observation is a multiple linear regression model whose observations show that 1) profitability affects firm value, 2) capital structure has no effect on firm value, 3) debt policy affects firm value, and 4) size company effect on firm value.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:&nbsp; </em></strong><em>P</em><em>rofitability, </em><em>C</em><em>apital </em><em>S</em><em>tructure, </em><em>D</em><em>ebt </em><em>P</em><em>olicy, </em><em>F</em><em>irm </em><em>S</em><em>ize, </em><em>F</em><em>irm </em><em>V</em><em>alue</em></p> Rizal Hanif Musthofa, Kartika Hendra Titisari, Purnama Siddi ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5439 Sun, 26 Feb 2023 03:05:26 +0000 Pengaruh CAR ( Capital Adequacy Ratio ), NPL (Non Performing Loan ), ROA (Return On Asset ), Dan BOPO ( Biaya Operasional Pendapatan Operasional ) Terhadap Penyaluran Kredit Pada Bank Umum Yang Terdaftar Di Otoritas Jasa Keuangan Periode 2016-2021 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5259 <p style="font-weight: 400;"><em>The banking industry is a crucial component of a nation's economic growth. Banking also performs the function of an intermediary institution, collecting monies from the community and redistributing them in the form of credit. Internal considerations that must be taken into account while channeling credit include those related to capital (proxied by CAR), koliektibilitas (proxied by NPL), profitability (proxied by ROA), measuring efficiency ( proxied BOPO).&nbsp; The research intends to examine the relationship between credit banking listed on the Indonesia Stock Exchange and the Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), Return On Assets (ROA), and Operational Efficiency Ratio (BOPO). The subjects of this study were financial institutions registered with OJK between 2016 and 2021. The research sample consisted of 86 banking institutions. Multiple linear regression analysis is the method used in this research. Based on the analysis completed, it was determined that the ratio of CAR and ROA has a considerable favorable impact on the distribution of banking credit. The distribution of banking credit was significantly impacted negatively by the NPL percentage. While the distribution of banking credit is unaffected by the BOPO ratio. </em></p> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong><em>Keywords :</em></strong> <em>Capital Adequacy Ratio</em><em>, </em><em>Non Performing Loan</em><em>, </em><em>Return On Assets</em><em>, </em><em>Operational Efficiency Ratio</em><em>, C</em><em>redit Distribution</em></p> Rizki Zumarnis, Moch Irsad ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5259 Sun, 26 Feb 2023 14:00:31 +0000 Penerapan Strategi Segmenting dan Targeting dalam meningkatkan Kinerja Pemasaran: Literatur review https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5434 <pre><em>This paper aims to analyze the Implementation of Segmenting and Targeting Strategies in improving Marketing Performance through analysis of literature reviews in the field of marketing management. The method used in this study is a literature study by reviewing some of the results of previous studies. The writing approach in this scientific article is to use qualitative methods and library research with the help of the latest references obtained from Google Schoolers and Mendeley citation searches. The results of the research were analyzed and used as material for discussion to determine the answers to the problems of applying segmentation and targeting strategies in marketing by companies. The results of the literature review show that the existence of a Segmenting and Targeting Strategy implemented by a company can have a positive impact on marketing performance. The implementation of segmenting and targeting strategies is needed by a businessman to increase the marketing value of the products being sold. This is because segmenting and targeting strategies have a positive influence on marketing performance. The better the segmenting and targeting strategies are carried out, the higher the sales that will be generated.</em></pre> <pre><strong><em>Keywords:</em></strong><em> Marketing Performance, Literature Review, Segmenting, Targeting.</em></pre> <p>&nbsp;</p> Agus Suyatno, Syarifuddin Arief, Muhammad Asir, Muh. Abduh. Anwar, M. Dakhri Sanusi ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5434 Sun, 26 Feb 2023 14:08:07 +0000 Pengaruh Presepsi, Preferensi Dan Manfaat Terhadap Kepercayaan Mahasiswa UIN Satu Dalam Menggunakan Aplikasi Satupay Sebagai Media Pembayaran UKT Mahasiswa https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5102 <p>Dalam menempuh pendidikan khususnya dibangku kuliah tentu tidak lepas dari yang namanya UKT (Uang Kuliah Tunggal) yang menjadi salah satu syarat untuk bisa mengikuti perkuliahan. Dalam perkembangannya, sistem transaksi pembayaran UKT mengalami perubahan dari waktu kewaktu. Tujuan penelitian ini:&nbsp; (1) Untuk menguji dan menganalisis pengaruh presepsi, preferensi, dan manfaat secara bersama-sama (<em>simultan</em>) terhadap kepercayaan mahasiswa UIN SATU (2) Untuk menguji dan menganalisis pengaruh presepsi secara individu (<em>parsial</em>) terhadap kepercayaan mahasiswa UIN SATU (3) Untuk menguji dan menganalisis pengaruh preferensi secara individu (<em>parsial</em>) terhadap kepercayaan mahasiswa UIN SATU. (4) Untuk menguji dan menganalisis pengaruh manfaat secara individu (<em>parsial</em>) terhadap kepercayaan mahasiswa UIN SATU. (5) Untuk menguji dan menganalisis variabel presepsi, preferensi, dan manfaat yang memiliki pengaruh paling dominan terhadap kepercayaan mahasiswa UIN SATU. Penelitian ini menggunakan metode analisis kuantitatif yaitu analisis terhadap data yang telah diberi skor sesuai dengan skala pengukuran yang telah ditetapkan dengan menggunakan formula-formula statistik. Analisis yang digunakan terhadap data yang berwujud angka-angka. Sedangkan instrument penelitian data menggunakan: (1) uji validitas, (2) uji reliabilitas, dan (3) uji asumsi klasik regresi yang meliputi: (a) normalitas, (b) Multikolinearitas, (c) Heterokedastisitas, (d) Persamaan uji glejser, dan (e) Linearitas. Hasil penelitian menunjukkan bahwa: (1) Pengaruh persepsi, preferensi, dan manfaat secara simultan mempunyai pengaruh yang signifikan terhadap Kepercayaan Mahasiswa UIN SATU. (2) Pengaruh persepsi mahasiswa UIN SATU secara parsial mempunyai pengaruh yang signifikan terhadap Kepercayaan Mahasiswa UIN SATU. (3) Pengaruh preferensi mahasiswa UIN SATU secara parsial mempunyai pengaruh yang signifikan terhadap Kepercayaan Mahasiswa UIN SATU. (4) Pengaruh manfaat mahasiswa UIN SATU secara parsial mempunyai pengaruh yang signifikan terhadap Kepercayaan Mahasiswa UIN SATU. (5) Variabel manfaat memiliki pengaruh paling dominan terhadap Kepercayaan Mahasiswa UIN SATU.</p> <p>Kata Kunci: Persepsi, Preferensi, Manfaat, Kepercayaan, Aplikasi SatuPay.</p> Reza Putra Hadinata, Deny Yudiantoro ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5102 Sun, 05 Mar 2023 12:59:14 +0000 Pengaruh Terpaan Media Pemberitaan Gempa Megathrust Terhadap Kecemasan Warga Desa Tambakasri Malang https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4786 <p>Penelitian ini berfokus untuk mengetahui ada tidaknya pengaruh dari terpaan media terkait pemberitaan isu gempa megathrust di selatan Jawa yang berpotensi terjadi tsnuami setinggi 20 meter terhadap kecemasan masyarakat Desa Tambakasri, Kecamatan Sumbermanjing Wetan, Kabupaten Malang. Metode penelitian pada penelitian ini menggunakan metode penelitian kuantitatif deskriptif dimana hasilnya diambil dari penyebaran kuesioner kepada 99 responden yang dipilih berdasarkan kualifikasi pada penelitian ini. Dalam penelitian ini Hasil uji t menunjukan bahwa variabel Durasi - Frekuensi dengan tingkat kepercayaan 95% memperoleh nilai sebesar 0.047 &lt; 0.05 yang memiliki arti bahwa hipotesis pertama diterima. Hasil uji t menunjukan bahwa indikator variabel Atensi dalam terpaan media terkait isu tsunami 20 meter memiliki nilai signifikansi dengan tingkat kepercayaan 95% memperoleh nilai sebesar 0.088 &gt; 0.05 yang memiliki arti bahwa hipotesis kedua ditolak. Hasil analisis uji F dengan tingkat kepercayaan 95% memperoleh nilai sigifikansi atau nilai probabilitas dari indikator variabel Durasi - Frekuensi dan Atensi sebesar 0.000 &lt; 0.05 yang berarti terdapat adanya pengaruh terkait Terpaan Media dengan tingkat kecemasan masyarakat. Kesimpulannya bahwa terdapat pengaruh terkait Terpaan Media terhadap tingkat Kecemasan Masyarakat namun dari dua variabel indikator&nbsp; dari Terpaan Media yakni Durasi - Frekuensi dan Atensi, tidak sepenuhnya berpengaruh signifikan, variabel Durasi - Frekuensi berpengaruh <em>signifikan</em> dan variabel Atensi berpengaruh <em>tidak signifikan. </em>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .&nbsp; . . .</p> <p><strong>Kata Kunci:Terpaan; Media; Kecemasan; &nbsp;Masyarakat; Pemberitaan. . . . . . . . . . . .</strong></p> Sefanio Argara Stevani ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4786 Sun, 05 Mar 2023 13:17:23 +0000 Literature Review: Hubungan Margin Laba Bersih dan Kinerja Keuangan Perusahaan https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5539 <p>Tujuan dalam artikel untuk menganalisis Hubungan Laba Bersih dan Kinerja Keuangan Perusahaan melalui analisis literature review di bidang manajemen Keuangan. Metode yang digunakan dalam penelitian ini adalah studi literature dengan mereview beberapa hasil penelitian sebelumnya. Pendekatan penulisan dalam artikel ilmiah ini adalah dengan menggunakan metode kualitatif dan penelitian kepustakaan atau library research dengan bantuan referensi terkini yang diperoleh dari pencarian kutipan Google Schoolers dan Mendeley. Berdasarkan review yang dilakukan menyimpulkan bahwa terdapat hubungan antara laba bersih dan kinerja keuangan perusahaan. Dimana, kinerja keuangan yang baik umumnya akan memberikan dampak positif pada peningkatan laba bersih yang diperoleh perusahaan. Laporan keuangan yang baik adalah bentuk dari kinerja keuangan yang positif pada perusahaan sehingga berpengaruh signifikan pada margin laba bersih perusahaan.</p> Fitrianingsih Amalo, Riata Dheasita Safira, Suwandi Ng, Billy Dewandara, Rizqy Aiddha Yuniawati ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5539 Sun, 05 Mar 2023 13:23:32 +0000 Brand Preference Sebagai Mediasi Faktor-Faktor Yang Mempengaruhi Purchase Intention https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5357 <p class="TextBodyCxSpFirst"><em><span lang="EN-US">It is important for marketers how to make customers buy a product. The decline in the Avanza – Xenia market share in 2020 and 2021 indicates that purchase intention for the two products that carry out co-branding is decreasing. This study aims to examine the impact of brand equity and co-branding on purchase intention with brand preference as a mediator. The population in this study were potential consumers of Nasmoco Pemuda Semarang Dealers, with an estimated amount that could not be predicted, while the sample taken was 120 respondents. The sample collection method uses purposive sampling. The finding is brand equity, co-branding has a positive and significant effect on brand preference. Brand equity, co-branding and brand preference have a positive and significant effect on purchase intention so that brand preference is proven to act as a mediation.</span></em></p> <p class="TextBodyCxSpLast"><strong><em><span lang="EN-US">Keywords</span></em></strong><em><span lang="EN-US">: </span></em><em><span lang="EN-US">Brand Equity, Co-branding, Brand preference, Purchase intention</span></em></p> <p style="font-weight: 400;">&nbsp;</p> Rosalina Septiani, R.A Marlien ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5357 Sun, 05 Mar 2023 13:32:10 +0000 Pengaruh Kebijakan Utang, Good Corporate Governance, Cash Holding, Dan Sales Growth Terhadap Nilai Perusahaan (Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2018-2021) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5462 <p style="font-weight: 400;"><em>The purpose of this study was to determine the effects of debt policy, good corporate governance, cash holding, and sales growth on the value of the company. The method used in this research is a quantitative method through secondary data in the form of financial information of manufacturing companies listed on the Indonesia Stock Exchange starting in 2018 until 2021. Data obtained from www.idx.co.id and www.finance.yahoo.com, and the company's official website. The sampling technique used was purposive sampling and this study used a sample of 188 observations. In conducting data testing using analytical methods, namely multiple linear analysis of panel data using eviews 12 software. The results showed that good corporate governance debt policy, and cash holding had no effect on firm value, while sales growth had a positive effect on firm value. </em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> Debt Policy, Good Corporate Governance, Cash Holding, Firm Value, Sales Growth</em></p> Selli Agustianingrum, Titiek Suwarti, Gregorius N. Masdjojo ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5462 Sun, 05 Mar 2023 00:00:00 +0000 Pengaruh Pemahaman Perpajakan, Tarif Pajak, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Pada Pelaku Umkm Kecamatan Ngaliyan Semarang) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5411 <p style="font-weight: 400;"><em>Taxes are meant for equitable growth and development of a country's economy. This research is to find empirically regarding the effect of understanding taxation, tax rates, and tax sanctions on MSME taxpayer compliance. The research data is quantitative data generated from primary data. This study uses MSME taxpayers in Ngaliyan District, Semarang as respondents. The sample of this study consisted of 656 MSMEs in the Cooperatives and MSMEs Office of Semarang City. This study uses the Non Random Sampling method for sampling. The sample of this research is 100 respondents. The results of this study are that understanding of taxation influences MSME taxpayer compliance, while tax rates and tax sanctions do not affect MSME taxpayer compliance.</em></p> <p style="font-weight: 400;"><strong><em>Keyword</em></strong><em>:</em> <em>Understanding of Taxation, Tax Rates, Tax Sanctions</em></p> Shevia Kumala Sari, Rr. Tjahjaning Poerwati ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5411 Sun, 05 Mar 2023 14:03:46 +0000 Pengaruh Citra Merek, Cita Rasa, Dan Kepercayaan Terhadap Kepuasan Dan Loyalitas Pelanggan Pada Pelanggan Roket Chicken Kaliwungu https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5365 <p style="font-weight: 400;"><em>After the Covid-19 pandemic, the Indonesian economy began to improve and develop again as before. Many businesses in the culinary industry have encouraged companies to compete and survive by producing good quality food to achieve customer satisfaction and loyalty. The large number of food industries and competition, makes consumers consider product quality / taste according to their needs and expectations, one of which is the Roket Chicken Kaliwungu fast food restaurant. This study aims to determine the effect of brand image, taste and trust on customer satisfaction and loyalty of Rocket Chicken Kaliwungu. Quantitative research methods. Samples were taken by purposive sampling method. A sample of 100 Rocket Chicken Kaliwungu customers used a questionnaire. Data analysis used statistical tests (multiple linear regression). Based on research and discussion, it is known that brand image, taste, trust have a significant and positif influence on customer satisfaction, and satisfaction has an effect on customer loyalty.</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong><em>: Brand Image, Taste, Trust, Satisfaction, Loyalty</em></p> Bambang Sutedjo, Dwi Hariyanti Ridho Saputri ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5365 Sun, 05 Mar 2023 00:00:00 +0000 Pegadaian: Mengurai Model Pemasaran Di Media Sosial Dan Akademisi https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5473 <p><em>State-owned enterprises are company that is expected to best the others as they’re owned by the country and the government whether they are from tech-base industry, finance, internet service, or energy resource. Pegadaian as a company also cannot escape from this as they’re one of the financial pillars for the state and the people. Having history to be freed from Dutch colonization, they become the biggest pawnbroker company serving for the people and the state’s economy, the social media becomes their primary tool to construct their own public image through various contents, one of them is the global agenda of eco-friendly campaign as well as using Gen Z Slangs in their content. However, as advanced and updated they are from the public image, a bias still followed through their academic research records. Through examining this, we will discover their other perspective in the financial marketing. </em></p> Daniel Susilo ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5473 Mon, 06 Mar 2023 14:11:55 +0000 Pengaruh Partisipasi Anggaran, Kejelasan Sasaran Anggaran, Dan Akuntabilitas Terhadap Kinerja Managerial Dengan Satuan Pengawasan Internal Sebagai Variabel Moderasi (Studi Kasus Pada Pemerintah Kota Semarang 2022) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5412 <p>Penelitian ini bertujuan untuk mengetahui pengaruh dari partisipasi anggaran, kejelasan sasaran anggaran, dan akuntabilitas terhadap kinerja managerial di Organisasi Perangkat Daerah (OPD) Kota Semarang dengan Satuan Pengawasan Internal sebagai variabel moderasi. Data yang digunakan dalam penelitian ini adalah dengan menggunakan Data Primer berupa kuesioner yang disebarkan ke beberapa Dinas OPD di Kota Semarang. Kuesioner yang disebar sebanyak 125 lembar. Metode yang digunakan menggunakan <em>purposive sampling </em>dengan hasil uji statistik t masing-masing sebesar 60.538, 0.763, 0.133, 15.693 untuk variabel partispasi anggaran, kejelasan sasaran anggaran, akuntabilitas, dan satuan pengawasan intern dengan nilai signifikansi masing-masing sebesar 0.007, 0.019, 0.000, kurang dari 0.05 yang berarti semua variabel yang berinteraksi dengan kinerja managerial mempunyai pengaruh positif dan signifikan kecuali satuan pengawasan internal yang memoderasi pengaruh partisipasi anggaran terhadap kinerja managerial dengan nilai signifikansi lebih dari 0.05 yaitu 0.138.</p> Siti Cholifah, Jaeni Jaeni ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5412 Mon, 06 Mar 2023 14:18:40 +0000 Evaluasi Implementasi Single-Used Expandable Strategy Dan Dampak Lingkungan Terhadap Rantai Pasok Dan Logistik Palet Pada PT. Sumber Rezeki Palletindo https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5348 <p style="font-weight: 400;"><em>This study aims to analyze the relationship of single-used expendable strategy and its impact on the environment on the supply chain and pallet logistics at PT. Sumber Rezeki Palletindo. There are two types of data used in this study, namely primary data by conducting in-depth interviews with employees of PT. Sumber Rezeki Palletindo and secondary data taken from previous research journals, the government's official website, namely the Agricultural Quarantine Agency. The results of this study indicate that the single-used expendable strategy used by PT. Sumber Rezeki Palletindo is considered the most effective because the costs incurred from production to product distribution are the most minimal costs compared to other strategies. As an implementation of green operation on pallets, the ISPM#15 fumigation process, Phosphine gas can be an alternative to fumigation in place of Methyl Bromide gas because it is considered not to leave residues harmful to the environment. Unfortunately, there is no alternative to Heat Treatment measures to reduce the environmental impact.</em></p> Sarah Hersa Amira ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5348 Tue, 07 Mar 2023 00:00:00 +0000 Pengaruh Faktor Free Cash FLow dan Leverage terhadap manajemen Laba: Literature review https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5463 <p style="font-weight: 400;"><em>The purpose of this article is to analyze the influence of the Free Cash Flow and Leverage factors on earnings management through an analysis of literature reviews in the field of financial management. The method used in this study is a literature study by reviewing some of the results of previous studies. The writing approach in this scientific article is to use qualitative methods and library research with the help of the latest references obtained from Google Schoolers and Mendeley citation searches. The results of previous studies were analyzed and used as reference material to determine answering the existing hypotheses. The results of the literature review show that the Free Cash Flow factor has two results, namely it can influence and does not significantly influence earnings management within the company, as well as Leverage which can sometimes give positive results on earnings management, but can also have a negative effect on earnings management. </em></p> <p><strong><em>Keywords:</em></strong><em> Free Cash Flow, Leverage, Literature Review, Earnings Management</em></p> Daniel Nemba Dambe, Budi Prijanto, Longginus Gelatan, Klemens Mere, Jemi Pabisangan Tahirs ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5463 Thu, 09 Mar 2023 05:35:07 +0000 Arti Penting Kepatuhan Pembayaran Dan Pelaporan Spt Tahunan Orang Pribadi Terhadap Pemahaman Peraturan Perpajakan https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5232 <p style="font-weight: 400;"><em>Taxpayers are individuals or entities that have tax rights and obligations in accordance with applicable regulations. If the taxpayer has a minimal understanding of tax regulations, it will result in non-compliance with the applicable tax rules, so that the end result will also result in a minimal level of mandatory compliance and an impact on the low level of tax that will be received by the state, as well as if the level of compliance of the taxpayer is low. In a country, a decrease in tax revenue will also result, and one of the indicators is that taxpayers must be disciplined in reporting SPT on time. Descriptive associative research is a type of research that uses direct data derived from 60 questionnaires completed by 60 respondents who are individual taxpayers and will be used entirely. This study uses a quantitative analysis method, which is carried out by conducting statistical tests on the results of the questionnaire obtained with the SP application SS in processing the questionnaire data obtained from respondents. Compliance with the payment and reporting of individual annual tax returns has a positive and significant impact on the understanding of tax regulations.</em></p> <p style="font-weight: 400;"><strong><em>Keyword : </em></strong><em>Tax payer compliance,&nbsp; Tax, Tax regulations understanding</em></p> Lenny Lenny ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5232 Thu, 09 Mar 2023 07:37:33 +0000 Literatur Review Terhadap Penelitian Agresivitas Pajak https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5269 <p style="font-weight: 400;"><em>The purpose of this study was to examine and analyze the influence of apparatus competence, internal control systems, organizational commitment and community participation on village fund management accountability. This research method uses a Systematic Literature Review (SLR) or Library Research or library research approach. This reference source was obtained from 20 journals published through the Google Scholar database. The results of the study show that apparatus competence, internal control systems, organizational commitment and community participation have an effect on the accountability of managing village funds. The implications of the findings of this study are to encourage accountable village fund management through increasing the competency of village fund management officials, village government organizational commitment, and community participation.</em></p> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> Village Apparatus Competence, Organizational Commitment, Internal Control System, Community Participation.</em></p> Sri Ayem, Umi Wahidah, Wirandi Wirandi, Fransiska Theodosia Peni Yan, Anisa Alfiana, Dini Fitrianingsih, Sisilia Marlita Arce Kaka, Karolina Tunga ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5269 Thu, 09 Mar 2023 07:58:44 +0000 Determinan Kualitas Laba pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Tahun 2017-2021 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5507 <p class="JAK15BABSTRACTBODYCxSpFirst"><span lang="EN-GB">This study analyzes the influence of profitability, liquidity, firm size, profit growth and audit quality on earnings quality. Theresearch population is mining sector companiesn isted on the Indonesia Stock Exchange for 2017-2021. The sampling metode used purposive sampling, in which 19 samples were obtained with five years of observation. The data source used is secondary data in the form of the company's annual financial report. The analytical method used is descriptive statistical analysis and multiple linear regression analysis. The results of this study indicate that profitability and firm size affect earnings quality. While liquidity, profit growth and audit quality do not affect earnings quality</span><span lang="EN-GB">. If the level of profitability and firm size increases or decreases, it will have an impact on the quality of the profits generated by the company. Meanwhile, if liquidity, profit growth, and audit quality increase or decrease, it will not have any impact on the quality of the profit generated</span><span lang="EN-GB">.</span></p> <p>Keywords: Earnings Qualit<strong>y,</strong> Financial Ratio<strong>,</strong> Firm Size<strong>,</strong> Profit Growt<strong>h,</strong> Audit Quality</p> Anastasya Ayu Swacahayawati, Kartika Hendra Titisari, Riana Rachmawati Dewi ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5507 Thu, 09 Mar 2023 13:28:05 +0000 Faktor-Faktor yang Mempengaruhi Agresivitas Pajak di Indonesia https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5480 <p class="TextBodyCxSpFirst"><em><span lang="EN-US">One of the reasons for not achieving the target of tax revenue in Indonesia is due to tax aggressiveness. The high tax burden that must be&nbsp; paid is a factor driving aggressive companies towards taxes. Efforts to avoid taxes are carried out in various ways. However, excessive tax avoidance will harm the state. Many factors trigger the emergence of tax aggressiveness. So, researchers want to examine further the effect of capital intensity, inventory intensity, company size, institutional ownership, and gender diversity on tax aggressiveness. Researchers chose mining sector companies listed on the IDX 2017-2021 as the study population. There were 7 selected company samples after taking samples using the purposive sampling technique. Data processing was carried out using Views software version 9. After researchers collected quantitative data, the researcher performed a panel data regression analysis using a random effect model. Thus, this study proves that the variable capital intensity and inventory intensity affect tax aggressiveness. Meanwhile, the variable firm size, institutional ownership, and gender diversity do not affect tax aggressiveness.</span></em></p> <p class="TextBodyCxSpMiddle"><em><span lang="EN-US">&nbsp;</span></em></p> <p class="TextBodyCxSpLast"><strong><em><span lang="EN-US">Keywords:</span></em></strong><em><span lang="EN-US"> Capital Intensity, Inventory Intensity, Firm Size, </span></em><em><span lang="EN-US">Institusional Ownership, Gender Diversity, And Tax Aggressiveness.</span></em></p> <p>&nbsp;</p> Tiyana Rahayu, Riana Rachmawati Dewi, Dimas Ilham Nur Rois ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5480 Thu, 09 Mar 2023 00:00:00 +0000 Pengaruh Amihud, Bid-Ask Spread, Case Covid-19, Marcap, dan MTB terhadap Return Saham pada Perusahaan Financial yang Terdaftar di BEI Selama Covid 2019 (Periode Maret 2020 – Maret 2022) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5222 <h1>This research is an event study that aims to examine the stock returns and liquidity of financial companies during Indonesia's first Covid-19 case. Researchers use monthly closing price data to calculate stock returns and data related to company liquidity. The sample in this study were go public companies listed on the Indonesia Stock Exchange for the period March 2020 - March 2022. With these criteria, the samples used in this study were 26 companies. Research sampling technique using purposive sampling method. The analytical tools used in this research are descriptive statistical analysis, classical assumption test, multiple linear regression analysis and hypothesis testing. Based on the results of data analysis it can be interpreted: Amihud, Marcap, MTB have an effect on stock returns; Bid-ask spread, Covid-19 case has no effect on stock returns; Amihud, Bid-Ask Spread, Case Covid-19, Marcap and MTB have a simultaneous effect on stock returns.</h1> <h1>Keywords: Amihud, Bid-Ask Spread, Case Covid-19, Marcap, MTB, Return Saham</h1> Susanna Susanna, Jessica Jessica, Joceline Joceline ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5222 Thu, 09 Mar 2023 13:52:59 +0000 Pengaruh Independensi dan Kompetensi Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik di Bandung) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5251 <p style="font-weight: 400;"><em>This study aims to determine and analyze the effect of auditor independence and competence on audit quality at Public Accounting Firms in Bandung. This study data was obtained by distributing questionnaires to 45 respondents using the quota sampling technique, which is part of Non-probability Sampling. Respondents in this study were auditors at the Public Accounting Firm in Bandung. The analysis technique used in this research is the classical assumption test, multiple linear regression, and hypothesis testing. The results showed that independence has a positive but insignificant effect on audit quality, competence has a positive and significant effect on audit quality, and independence and competence simultaneously have a significant effect on audit quality.</em></p> <p style="font-weight: 400;"><strong>Keywords:</strong> <em>Independence, Competence, Audit Quality</em></p> Sendie Nur Hidayat, Rini Susiani ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5251 Thu, 09 Mar 2023 14:05:03 +0000 Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Manufaktur Sektor Aneka Industri https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5508 <p style="font-weight: 400;"><em>Delays in auditing financial reports within companies can be a cause of overall delays in issuing company reports, but audits will be necessary to ensure the accuracy and transparency of financial reports published by companies. Many factors trigger the emergence of audit delay. So researchers want to learn more about the effect of </em><em>variables </em><em>profitability, solvency, company size, audit opinion, and auditor reputation on audit delays. The researcher chose the population in manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange (IDX) 2019-2021. The data analysis technique in this research is multiple linear regression. Sampling method with purposive sampling with the number of samples used 93 companies that have complied with the sampling. This study proves that profitability, company size, audit opinion affect audit delay while solvency and auditor reputation do not affect audit delay.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> Profitability, Solvency, Company Size, Audit Opinion, Auditor Reputation, Audit delay.</em></p> Ikhsan Galih Alazis, Riana Rachmawati Dewi, Yuli Chomsatu ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5508 Fri, 10 Mar 2023 00:16:35 +0000 Analisis Faktor Faktor Yang Mempengaruhi Audit Delay Di Kabupaten/Kota Provinsi Sumatra Selatan Tahun 2016-2020 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4271 <pre><em><span lang="IN">In the districts and municipalities of South Sumatra, this study seeks to ascertain the size of local governments, audit findings, audit opinions, leverage, and the degree to which regional finances depend on audit delays. 17 counties and cities in South Sumatra make up the study's population. 85 saturated samples from 17 districts and municipalities in South Sumatra were collected over a 5-year period and used in the study. Using document technology, data collection methods. Multiple linear regression analysis was conducted in this study using SPSS version 25. According to the findings of partial and concurrent investigations, regional government size (X1), audit findings (X2), audit opinion (X3), leverage (X4), and regional-level financial reliance (X5) had negligible or no effects on audit delays. </span></em></pre> <pre><em><span lang="EN-US">&nbsp;</span></em></pre> <pre><strong><em><span lang="EN-US">Keyword: </span></em></strong><em><span lang="EN-US">Audit Delay, Size of Government, Audit Findings, Audit Opinion, Leverage, and level of regional Financial Dependences</span></em></pre> Shelly Krisandri, Maria Maria, Anggeraini Oktarida ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4271 Fri, 10 Mar 2023 00:29:08 +0000 Analisis Pengaruh Debt Covenant, Growth Opportunities, Dan Profitabilitas Terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Tahun 2016-2021 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5484 <h1><em><span lang="EN-US">This study aims to analyze fundamentals that affect stock returns including CR, DER and ROA and to test whether stock prices are able to moderate the relationship between these variables. This research was conducted on food and beverages companies listed on the Indonesia Stock Exchange from 2016 to 2020. The data used is the financial report (annual report). The sampling method used purposive sampling method. Test to see the effect using multiple linear regression analysis. The results showed that CR had a significant negative effect on stock returns. DER has a significant positive effect on stock returns. ROA has a significant negative effect on stock returns. Stock prices are able to moderate the relationship of CR, DER and ROA to stock returns with a weakening function. The coefficient of determination test shows that CR, DER and ROA are able to provide an overview of changes in stock prices of 63.9% and the remaining 36.1% is influenced by other variables outside the study.</span></em></h1> <h1><em><span lang="EN-US">&nbsp;</span></em></h1> <h1><em><span lang="EN-US">Keywords</span></em><em><span lang="EN-US"> : Current Ratio, Debt To Equity Ratio, Return On Assets, Stock Return, Stock Price</span></em></h1> <h1>&nbsp;</h1> Ilham Firmansyah Hartyawan, Andi Kartika ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5484 Fri, 10 Mar 2023 00:00:00 +0000 Pengaruh Kualitas Audit,Profitabilitas dan Leverage Terhadap Manajemen Laba Riil https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5523 <p class="TextBodyCxSpFirst"><em><span lang="EN-US">In Indonesia there are cases where companies manipulate financial statements through profit and loss planning by providing false information. This study aims to examine by finding empirical evidence about the effect of audit quality, profitability and leverage on earnings management through real activities. Real earnings management is an act of engineering earnings carried out by managers outside the normal path to generate profits that are achieved. This type of research is classified as a quantitative type and uses secondary data provided from the Indonesian Stock Exchange website, namely www.idx.co.id. The method in this study was to collect data through purposive sampling which was carried out at manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The number of samples produced was 89 companies according to the criteria multiplied by 3 years of the manufacturing company period. Multiple linear regression is the hypothesis test used in this study. In the research, the results obtained were that the variables of audit quality and profitability had an effect on real earnings management, but the leverage variable had no effect on real earnings management.</span></em></p> <p class="TextBodyCxSpMiddle"><em><span lang="EN-US">&nbsp;</span></em></p> <p class="TextBodyCxSpLast"><strong><em><span lang="EN-US">Keywords : </span></em></strong><em><span lang="EN-US">Quality Audit, Profitability, Leverage, Real Earning Management</span></em></p> <p>&nbsp;</p> Siti Yullaikhah, Listyorini Wahyu Widati ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5523 Fri, 10 Mar 2023 03:08:02 +0000 Pengaruh Reputasi, Hasil, Persyaratan, Perilaku Etis, Dan Niat Kerja Terhadap Persepsi Mahasiswa Akuntansi Di Semarang Mengenai Karir Akuntansi Berdasarkan Gender https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4958 <p style="font-weight: 400;"><em>Commonly, perceptions between men and women can be different. Men and women can sometimes view a career with their own perceptions according to the information they get. Students majoring in accounting in Semarang are the population of this study. This study used a random sampling method with the distribution of questionnaires. This study used 273 respondents of active students majoring in accounting in Semarang. Hypothesis testing is performed using the t-test. This study aims to see the perception of accounting students regarding the accountant profession based on gender. This study shows that the variables of work requirements, work reputation, intentions (feelings), and work outcomes have no difference in perception based on gender. Meanwhile, the variable negative perception of accounting work gives significant results between men and women.</em></p> <p style="font-weight: 400;"><strong><em>Keywords: </em></strong><em>Accountant Career, Gender, Student Perception, Accountant Profession</em></p> Stefanus Jusvian, Stephana Dyah Ayu Retnaningsih ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4958 Fri, 10 Mar 2023 04:21:10 +0000 Pengaruh Total Aset Turnover (Tato) Dan Return On Equity(Roe) Terhadap Pertumbuhan Laba (Studi Kasus Pada Perusahaan Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia Selama Masa Pandemi Covid -19) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5371 <p style="font-weight: 400;"><em>During the Covid-19 pandemic, the pharmaceutical industry faced a condition where the demand for pharmaceutical products related to the handling of Covid-19 experienced a significant increase, but was not in line with other products that were not directly related to the handling of Covid-19. So to know the success or failure of the company's performance can be seen in the financial statements. The objects in this study are Total Asset Turnover (TATO), Return On Equity (ROE), and Profit Growth with research samples of 11 (eleven) BUMN companies in the pharmaceutical sector from 2019-2021 during the covid pandemic including PT. Pyridam Farma Tbk, PT. Organon Pharma Indonesia Tbk, PT. Tempo Scan Pasifik Tbk, PT. Kimia Farma (Persero) Tbk, PT. Herbal Medicine and Pharmaceutical Industry Sido Muncul Tbk, PT Indofarma (Persero) Tbk, PT. Soho Global Health Tbk, PT. Kalbe Farma Tbk, PT. Merck Tbk, PT. Darya Varia Laboratoria Tbk, and PT. Pharos Tbk. Data is processed using SPSS 25, including Descriptive Test, Classical Assumption Test, Multiple Linear Regression Analysis and Hypothesis Testing using T Test, F Test and Coefficient of Determination Test. The results of the study prove that the variables Total Asset Turnover (TATO) and Return On Equity (ROE) have a positive and significant influence on profit growth.</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong><em>: Total Asset Turnover (TATO)</em><em>,</em><em> Return On Equity (ROE)</em><em>,</em><em> Profit Growth</em></p> Ira Rahmawati, Dini Verdania Latif ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5371 Sat, 18 Mar 2023 00:56:14 +0000 Faktor-Faktor Yang Mempengaruhi Penyerapan Anggaran Belanja Organisasi Perangkat Daerah Pemerintah Kota Palembang https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4518 <p style="font-weight: 400;"><em>This study aims to determine the factors that affect the absorption of the budget of the regional government organization of the Palembang city government. The population in this study were 51 OPD Palembang City Government. The data collection technique used a saturated sample with questionnaires distributed to 204 employees in 51 OPDs of the Palembang City Government with 4 respondents in each OPD. This study uses multiple linear regression analysis with SPSS version 25. Based on the results of the study it is known that Budget Planning has a positive and significant effect on Budget Absorption, Budget Execution has a positive and significant effect on Budget Absorption, Human Resource Competence has no effect on Budget Absorption, Procurement of Goods and Services has a positive and significant effect on Budget Absorption, and Organizational Commitment has no effect on Budget Absorption. Simultaneous testing shows that the variables of Budget Planning, Budget Execution, Human Resource Competence, Procurement of Goods and Services, and Organizational Commitment together affect Budget Absorption. The value of Adjusted R square is 0.793, which means Budget Planning, Budget Execution, Competence of Human Resources, Procurement of Goods and Services, and Organizational Commitment is 79% of Budget Absorption and the rest is influenced by other variables.</em></p> <p style="font-weight: 400;"><em>&nbsp;</em><strong><em>Keywords: </em></strong><em>Budget Absorption, Budget Planning, Budget Execution, Human Resource Competence, Procurement of Goods and Services, Organizational Commitment</em></p> Novita Dayang Sari, Maria Maria ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4518 Sat, 18 Mar 2023 00:00:00 +0000 Analisis pengelolaan keuangan pada bisnis online Indah Widia Multibeauty di Kabupaten Tulungagung https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4858 <p>Financial analysis is an effort made to evaluate business continuity. The rise of online business entrepreneurs at this time, in the midst of the COVID-19 pandemic situation with restrictions on social activities, makes online business an alternative that can be considered. This research is focused on the financial management side of online business. No exception in managing finances in a business. With an online business, Ms. Indah Widia Multibeauty as an object of research with Islamic financial management applied in online business. The focus of the research in this journal is (1) How is the financial management of the beautiful online business of Widia Multibeauty? (2) Is the financial management of the Indah Widia Multibeauty business in accordance with the principles of Islamic accounting financial management?. This research method uses a qualitative research approach with the type of case study research. The results of this study indicate that these micro-enterprises or online business actors in financial management at Indah Widia's business still use simple financial management. These micro business actors or online business actors have implemented Islamic financial management because it is in accordance with the principles of Islamic buying and selling.</p> <p>Keywords: Online Business, Financial Management, Business Management, Micro Business Actors, Product Cost</p> Yulia Nur Anggraeni ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4858 Sat, 18 Mar 2023 04:37:25 +0000 Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum Dan Belanja Modal Terhadap Pendapatan Per Kapita Kabupaten/Kota Provinsi Sumatera Selatan https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4272 <p>The purpose of this study was to analyze the effect of Regional Original Income, General Allocation Funds and Capital Expenditures on Per Capita Income of Regency/City Governments in South Sumatra Province. The sample used is 17 regencies/cities in South Sumatra Province. Sampling was carried out using the saturated sampling or using all members of the population as samples. Data were collected by documentation method in the form of secondary data. The instrument used in this research is the Eviews 10. The results of the study show that Regional Original Income has no and no significant effect on Per Capita Income, General Allocation Funds have a negative and significant effect on Per Capita Income, and Capital Expenditures have a negative but not significant effect on Per Capita Income of Regency/City Governments in South Sumatra Province.&nbsp;</p> Wigamas Rania Aliya, Henny Yulsiati, Yuli Antina Aryani ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4272 Sat, 18 Mar 2023 04:56:36 +0000 Pengaruh Program Customer Relationship Management (Continuity Marketing, One To One Marketing, Dan Partnering Program) Terhadap Loyalitas Pelanggan Pada Toko Online Lazada Di Kota Mataram https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5265 <p style="font-weight: 400;"><em>This study examines the effect of the Customer Relationship Management (Continuity Marketing, One to One Marketing, and Partnering Program) programs on the Customer Loyalty of Lazada online store in the city of Mataram. This research was conducted on 75 respondents namely Lazada customers in Mataram City aged 18-45 years who have shopping experience at Lazada at least 2 times. This research is an associative quantitative study carried out by filling out a questionnaire and then analyzed using an independent sample t-test.</em> <em>The results of this study indicate that One to one marketing has a positive and significant effect on customer loyalty of Lazada online stores. While Continuity Marketing and Partnering Program have a negative but not significant effect on the loyalty of Lazada online store customers in the city of Mataram.</em></p> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> Continuity Marketing, One to One Marketing, Partnering Program, Customer Loyalty</em></p> Waidatul Ilmi, Hendri Setiawan ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5265 Mon, 20 Mar 2023 00:04:28 +0000 Pengaruh Kompetensi Sumber Daya Manusia Dan Kemampuan Pemanfaatan Teknologi Terhadap Kinerja Aparatur Desa Di Kantor Desa Jojjolo https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4953 <p style="font-weight: 400;"><em>Based on the review of the main problem, the research objectives to be achieved are as follows: (1) To determine and analyze the influence of Human Resource Competence on the Performance of Village Apparatuses at the Village Office in Jojjolo (2) To determine and analyze the influence of Technology Utilization Capability on Village Apparatus Performance At the Village Office In Jojjolo To find out, (3) To analyze the influence of Human Resource Competence and Ability to Utilize Technology on the Performance of Village Apparatus at the Village Office in Jojjolo. The research location is Jo'jolo Village, Bulukumpa District, Bulukumba Regency. This study uses descriptive qualitative research methods, with data sources, namely questionnaires and documentation. The sample of this research is village apparatus. The data analysis used is data quality test, classical/prerequisite test, and hypothesis testing. The potential of HR affects the performance of village officials. This means that the better the competence of human resources, the performance of the village apparatus will also increase. The use of technology has a significant influence on the performance of the village apparatus. This means that the better the use of technology, the performance of the village apparatus will increase. </em></p> <p style="font-weight: 400;">&nbsp;</p> <p style="font-weight: 400;"><strong><em>Keyw</em></strong><strong><em>o</em></strong><strong><em>r</em></strong><strong><em>d</em></strong><strong><em>s</em></strong><strong><em>: </em></strong><em>Human Resources, Village Apparatus, Technology</em></p> Muhammad Bakri, Jainuddin Jainuddin, Risman Risman, Muhammad Erfan ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4953 Tue, 28 Mar 2023 14:15:24 +0000 Pengaruh Strategi Pengelolaan Dan Pemasaran Industri Lokal Sarung Hitam (Le’leng) Terhadap Pendapatan Masyarakat Kajang Amma Towa Di Kabupaten Bulukumba https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4952 <p style="font-weight: 400;"><em>If you look at the conditions of the IKM business climate in Bulukumba, it has not experienced such a significant development (stagnant). Based on the review of the main problem, the research objectives to be achieved are as follows: To determine and analyze the influence of local industrial management strategies on the income of the Kajang Amma Towa community. To find out and analyze the influence of marketing on the income of the people of Kajang Amma Towa. To find out and analyze the influence of local industry management strategies and marketing on the income of the Kajang Amma Towa community. The research location is in the Amma Towa Kajang Customary Area, Tanah Towa Village, Kajang District, Bulukumba Regency. This study uses descriptive qualitative research methods, with data sources, namely questionnaires and documentation. The sample of this research is village apparatus. The data analysis used is data quality test, classical/prerequisite test, and hypothesis testing. Local industry management strategies have a positive and significant impact on people's income. With a sig value of 0.001 &lt; 0.05, which means that there is a significant relationship between local industrial management strategies and the income of the Kajang Amma Towa community in Bulukumba Regency. The marketing strategy has a significant effect on the income of the Kajang Amma Towa community. The results of the study concluded that the hypothesis which reads "marketing strategy has a significant effect on the income of the Kajang Amma Towa community in Bulukumba Regency" is accepted. Local industry management strategies and marketing strategies have a simultaneous positive effect on the income of the Kajang Amma Towa community in Bulukumba Regency. With a significance value of 0.001 &lt; 0.05, which means and the calculated F value is 97.087 &gt; F table 2.44, which means that there is a significant influence on the influence of local industrial management strategies and marketing strategies on the income of the Kajang Amma Towa community in Bulukumba Regency.</em></p> <p style="font-weight: 400;"><strong><em>Keyw</em></strong><strong><em>o</em></strong><strong><em>r</em></strong><strong><em>d</em></strong><strong><em>s</em></strong><strong><em>: </em></strong><em>Management, Marketing, Black Sarong (Le'Leng), Kajang, Amma </em></p> Moh. Arga Wijana, Muh. Irwan Suaeb ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4952 Tue, 28 Mar 2023 14:50:11 +0000 Pengaruh Likuiditas, Modal Kerja, Pertumbuhan Penjualan Dan Ukuran Perusahaan Terhadap Profitabilitas Pada Perusahaan Manafaktur Sektor industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2019-2021. https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5837 <p style="font-weight: 400;"><em>This research was conducted with the aim of obtaining information related to the effect of Liquidity, Working Capital, Sales Growth and Company Size on Profitability in manufacturing companies engaged in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for the 2019-2021 period. Purposive sampling technique was chosen to collect data in the study. After conducting research, the results obtained are: 1. Liquidity does not have a significant and positive effect on Profitability, 2. Working capital does not have a significant and negative effect on Profitability, 3. Sales Growth does not have a significant and positive effect on Profitability, 4 5. Company size does not significantly and negatively affect Profitability, 5. Liquidity, Working Capital, Sales Growth and Company Size influence significantly and positively simultaneously on Profitability. The test results of the Classical Assumption Test which go through the process of Normality Test, Multicollinearity Test, Autocorrelation Test, Heteroscedasticity Test, Multiple Linear Regression Analysis, Coefficient (R2), Hypothesis (F Test), Hypothesis (T Test). Adjusted R Square has a 35% effect on Profitability and the remaining 65% is influenced by other variables, namely TATO, DR and DER.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> Profitability; Liquidity; Working capital; Sales Growth; Company Size.</em></p> Wilsa Betterment Road Sitepu, Cipra Simanjuntak, Erika Novelina Lumban Gaol ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5837 Tue, 04 Apr 2023 12:48:34 +0000 Pengaruh Tangibility, Reliability, Responsiveness, Assurance, Emphaty Dan Image Terhadap Customer Satisfactionpada PT. Bank Central Asia (Bca) Di Surabaya https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5608 <p style="font-weight: 400;"><em>This study aims to determine and analyze the effect of service quality, namely; tangible, reliability, responsiveness, assurance, empathy and image on customer satisfaction PT. Bank Central Asia (BCA) in Surabaya. This type of research is basic research using 6 research variables, namely tangibility, reliability, responsiveness, assurance, empathy and image. This study uses primary data by distributing questionnaires online. The sample used in this study were 320 respondents. While the data processing method in this study uses the IBM SPSS Statistic 24 software to test the validity and reliability test. While the method used for data processing is the SEM (Structural Equation Modeling) method with IBM AMOS 22.0 software to perform model tests (measurement models and structural models) and hypothesis testing. The results showed that the variables Tangibility, Assurance, Emphaty and Image have a significant positive relationship to Customer Satisfaction. Meanwhile, the Reliability and Responsiveness variables have a positive and insignificant relationship with Customer Satisfaction. </em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> service quality, customer satisfaction, image,banking service quality</em>.</p> Christin Verarika ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5608 Wed, 05 Apr 2023 00:00:00 +0000 Pengaruh Desain Produk, Promosi, Dan Harga Terhadap Keputusan Pembelian Purbasari Lipstick Color Matte Di Toko Sehat Cosmetic Kota Mojokerto https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5258 <p style="font-weight: 400;"><em>Currently, many women who like to try new cosmetics including cosmetics type lipstick. Based on many types, colors, designs and brands of lipstick offered in various cosmetic outlets became one of the considerations for people to choose the right lipstick as needed. This study aims to (1) find out how big the influence of product design on purchasing decision of Purbasari lipstick color matte at Toko Sehat Cosmetic Mojokerto (2) to know how big influence of promotion to purchasing decision of Purbasari lipstick color matte at Toko Sehat Cosmetic Mojokerto (3) Big influence of price to purchasing decision of purbasari lipstick color matte at Toko Sehat Cosmetic Mojokerto. Based on the results of data analysis that has been done indicate that product design, promotion, and price have a positive and significant effect on buying decision of Purbasari lipstick color matte at Toko Sehat Cosmetic Mojokerto . The variable that gives more dominant influence is promotion variable that is equal to 0,345.</em></p> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong>Keywords: </strong><em>Product Design, Promotion, Price, Purchase Decision</em></p> Resty Dwi Priyantari ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5258 Wed, 05 Apr 2023 00:00:00 +0000 Pengaruh Struktur Modal Terhadap Manajemen Laba https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5905 <p style="font-weight: 400;"><em>The purpose of the study was to analyze and determine the impact of capital structure as measured by the debt-to-asset ratio (DER) and the debt-to-asset ratio (DAR). financial ratios on earnings management calculated using the Jones and Modified Jones discretionary accruals models. The secondary data used is the financial statements of PT. Piranti Jagad Raya for the 2018-2022 period. The data analysis technique uses simple linear regression with the help of SPSS Statistics 25. The results and findings of the study show that capital structure has a significant positive effect on earnings management. This indicates that the higher the equity of a company, the more efficient use of earnings management. Implications for PT. The Jagad Raya tool is to avoid agency problems and information asymmetry between agents and principals. Companies can implement more efficient earnings management or suppress the use of earnings management to avoid opportunistic actions so that companies have healthy financial reports.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> Earnings Management, Capital Structure, Agency teori</em></p> Eka Eka, Goso Goso, Muh. Halim ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5905 Mon, 10 Apr 2023 06:04:01 +0000 PENGARUH UKURAN KAP, UKURAN PERUSAHAAN KLIEN, SPESIALISASI AUDIT DAN FEE AUDIT TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5636 <p style="font-weight: 400;"><em>The purpose of this study is to analyze </em><em>the effect of </em><em>public accounting firms</em><em> size, client</em><em>s </em><em>company size, audit specialization and audit fees on audit quality on food and beverage sub-sector manufacturing companies listed </em><em>in</em><em> Indonesia Stock Exchange in 2019-2021. T</em><em>he</em><em> type of </em><em>this study </em><em>is quantitative using secondary</em><em> data</em> <em>collected from </em><em>financial statements and annual reports listed </em><em>in</em><em> the IDX. </em><em>The population in this study is the </em><em>food and beverage sub-sector manufacturing companies listed </em><em>in</em><em> Indonesia Stock Exchange in 2019-202</em><em>1 total 39 companies and the sample in this study were 23 companies that had been selected with certain criteria. Data analysis techniques and hypothesis testing in this research used descriptive statistical analysis techniques and logistic regression analysis. The results of this study indicate that the public accounting firms</em><em> size</em><em>, </em><em>client</em><em>s </em><em>company size, audit specialization and audit fees</em><em> have no effect on audit quality in the food and beverage sub-sector manufacturing companies listed on the IDX for the 2019 2021 period. </em></p> <p style="font-weight: 400;"><strong><em>Keywords: </em></strong><em>Public Accounting Firms</em><em> Size, Client</em><em>s </em><em>Company Size, Audit Specialization</em><em>,</em><em> Audit Fees</em><em>, </em><em>Audit Quality</em></p> Sauh Hwee Teng, Yosefenny Samosir, Helen Helen, Wilen Wilen ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5636 Thu, 13 Apr 2023 12:30:35 +0000 Determinan Terhadap Kepatuhan Wajib Pajak Melalui Sanksi Sebagai Pemoderasi https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5396 <p style="font-weight: 400;"><em>Motor vehicle tax is a regional tax collected by the government, the more taxes collected will improve infrastructure improvements for the welfare of the people in Indonesia. Taxpayer compliance greatly affects tax revenue. The purpose of this study was to show the effect of knowledge, service quality, and socialization on taxpayer compliance with sanctions as moderation. This research uses quantitative methods. The number of samples is 100 respondents with the slovin formula who are vehicle taxpayers registered at the Kendal Samsat. The sampling technique is accidental sampling. Primary data used by distributing questionnaires. The test results can be concluded that the variable knowledge, service quality has an effect on taxpayer compliance, but socialization has no effect on taxpayer compliance. This study also proves that sanctions are able to moderate the relationship between knowledge and service quality on taxpayer compliance, while sanctions do not moderate the relationship between socialization and taxpayer compliance.</em></p> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong><em>: Taxpayer Knowledge, Service Quality, Tax Dissemination, Tax Sanctions, and Taxpayer Compliance.</em></p> Widia Puja Putri Dyani, Achmad Badjuri ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5396 Thu, 13 Apr 2023 14:35:37 +0000 Return On Assets, Current Ratio,Net Profit Margin, Total Asset Turnover Berpengaruh Terhadap Perkembangan Laba Pada Industri Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015- 2019 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3367 <p style="font-weight: 400;"><em>This study aims to test whether Return On Assets, Current Ratio, Net Profit Margin, Total Asset Turnover have an effect on the growth of profits listed on the Indonesia Stock Exchange. This research is a type of quantitative descriptive research, which uses data from 135 large and small trading sector manufacturing companies listed on the Indonesia Stock Exchange. Partially, the variables of return on assets, current ratio and total asset turnover have no effect on profit growth. Meanwhile, the net profit margin variable has a positive effect on profit growth. And simultaneously, the independent variable has no effect on the profit growth variable. The sampling method used in this research is purposive sampling. The method in this research is descriptive analysis method and multiple linear regression analysis method.</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong><em>: Return On Assets, Current Ratio, Net Profit Margin, Total Asset Turnover</em><em>, </em><em>Profit Growth</em></p> Williana Silviani, Rosdiana Panjaitan, Sally Angelika Hutagalung, Tetty Tiurma Uli Sipahutar ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/3367 Sun, 16 Apr 2023 03:32:24 +0000 Pengaruh Current Ratio, Debt To Asset Ratio, Account Receivable Turnover, Return On Asset, Dan Dividen Per Share Terhadap Harga Saham Pada Perusahaan Manufaktur https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5990 <p style="font-weight: 400;"><em>This study aims to determine the effect of Current Ratio, Debt to Asset Ratio, Account Receivable Turnover, Return On Asset, and Dividend Per Share on stock prices in manufacturing companies. The population in this study is all manufacturing companies in the consumer goods sector and the use of the sample used is purposive sampling. The program used to process data is SPSS. Current Ratio has a negative and significant effect on stock price. Debt to Asset Ratio hasn’t a significant effect on stock price. Account Receivable Turnover hasn’t a significant effect on stock price. Return On Assets has a positive and significant effect on stock prices and Dividends Per Share have a negative and significant effect on stock prices. Current Ratio, Debt to Asset Ratio, Account Receivable Turnover, Return On Asset and Dividend Per Share have a significant effect on stock price.</em></p> <p style="font-weight: 400;"><strong><em>Keyword: </em></strong><em>Stock price, Current Ratio, Debt to Asset Ratio, Account Receivable Turnover, Return On Asset, Dividen per Share.</em></p> Thomas Firdaus Hutahean, Kelvin Kelvin, Deli Prasasti Togatorop, Hotma Mentalita ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5990 Sun, 16 Apr 2023 03:42:15 +0000 Pengaruh Kompetensi, Teknologi Informasi, Persepsi Resiko Dan Tingkat Literasi Keuangan Terhadap Minat Investasi Crypto Currency https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5958 <p style="font-weight: 400;"><em>The research started from the development of crypo investment so that it has become a cornerstone in this study is to analyze the influence of competence, Information Technology, Risk Perception and level of financial literacy on crypto currency investment interests. To complete this study there are 98 respondents and use simple random sampling. The conclusion of this study is that simultaneously and partially competence, information technology, risk perception and level of financial literacy have a positive and significant effect on crypto currency investment interested.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> Competence, Information Technology, Risk Perception, Financial Literacy Level, Investment Interest.</em></p> Noel Multi Kristian Ujung, Riadi Riadi, Jenisa Satya, Desy Astrid Anindya ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5958 Thu, 20 Apr 2023 02:29:06 +0000 Analisis Bibliometrik Pada Google Scholar Dengan Kata Kunci “Digital Marketing” Menggunakan Perangkat Lunak Vosviewer https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5907 <p><em>Trends in digital marketing research have often been carried out by many researchers. This has spawned a deep interest and discussion about digital marketing in recent years. Evidenced by the increasing number of companies that recognize the use of digital marketing in selling and promoting their products. Digital marketing is a series of strategies aimed at promoting brands on the internet. It differs from traditional marketing in that it involves the use of different online channels and methods that allow analysis of results in real time. This study uses a quantitative descriptive. Meanwhile, the analysis uses bibliometric analysis by collecting scientific article literature results obtained from Google Scholar with the keyword "Digital Marketing" using the Publish or Perish application. The search results for scientific work are stored in the RIS format and processed using VOSviewer. Map of the development of articles with topics about digital marketing in the category of article title, abstract, keywords in the period 1996 – 2022 divided into 57 clusters. These clusters contain several keywords, variables, and authors who made scientific articles about digital marketing in that period. These things are useful for research updates on digital marketing.</em></p> Salim Siregar ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5907 Thu, 20 Apr 2023 05:53:31 +0000 Pengaruh Ukuran Perusahaan, Roe, Dan Current Ratio Terhadap Struktur Modal Dimoderating Sales Growth Pada Perusahaan Perdagangan, Jasa, Dan Investasi Di BEI https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2540 <p><em>This research aims to understand the effect of Firm Size, ROE, Current Ratio on Capital Structure moderated by Sales Growth. The population used in this research is trading, service and investment companies listed on the IDX in 2016-2019. According to the total sample criteria, 28 companies were selected from 164 companies. To get real results, we try to test each variable according to the hypothesis. This research uses multiple linear regression analysis methods as well as Moderated Regression Analysis (MRA) which is preceded by descriptive analysis and continued with classical assumption tests. The hypothesis experiment used the F test analysis tool and the t test. The conclusion of this research is that firm size and ROE do not have a partial effect on capital structure, while the current ratio has a partial and significant negative effect on capital structure. The results of the moderation regression analysis are that Sales Growth is unable to moderate Firm Size, ROE , and Current Ratio to Capital Structure.</em></p> <p><em>&nbsp;</em></p> <p><em>Keywords: Firm Size, ROE, Current Ratio, Sales Growth, Capital Structure.</em></p> Ade Hartati Girsang, Clara Putri Simamora, Tetty Tiurma Uli Sipahutar ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/2540 Mon, 24 Apr 2023 03:06:24 +0000 Digital Transformation Strategy For PT Penjaminan Infrastruktur Indonesia (PERSERO) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5597 <p style="font-weight: 400;"><em>PT Penjaminan Infrastruktur Indonesia (Persero)/Indonesia Infrastructure Guarantee Fund (IIGF) is very aware of the important role of digital technology in collaborating both with internal and external stakeholders. The use of digital technology effectively will speed up the process of collaboration both within IIGF and expanded by digital collaboration with external stakeholders. In this final project will explore how to develop a digital transformation strategy at IIGF by studying literature on digital innovation theories, digital transformation, business model transformation, business process transformation and cultural/organizational transformation. The research method in this final project by identifying business issues, analyzing the status quo with interviews, analyzing factors related to digital transformation, formulating effective digital transformation strategies and providing recommendations for business solutions that can be pursued by the management of IIGF, implementation plan of digital transformation more effective. Based on the findings in this study, the results are that we provide business solutions within 3 main elements in digital transformation, namely people, processes and technology.</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong><em>: Indonesia Infrastructure Guarantee Fund, PT PII (Persero), Government Guarantee, PPP, Digital Transformation Strategy</em></p> Yunan Novaris Arifidianto ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5597 Mon, 24 Apr 2023 03:11:40 +0000 Pengaruh Risiko Bisnis, Struktur Aset, Dan Pertumbuhan Penjualan Terhadap Struktur Modal Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar Bei Tahun 2016-2021 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5369 <p style="font-weight: 400;"><em>The era of globalization has brought significantly increased economic competitiveness. Companies are required to continue to develop their business. Determining the capital structure is very important for every company. Capital structure decisions can influence the assessment of a company's financial capability by knowing the aspects that can affect a company's capital structure. The purpose of this research was conducted to examine the effect of business risk, asset structure, and sales growth on the company's capital structure partially and simultaneously. The population used in this study is a consumer goods sub-sector manufacturing company listed on the Indonesia Stock Exchange from 2016 to 2021. The sampling technique used purposive sampling, in order to obtain 25 companies that were used as samples in the research. The data analysis technique used in this research is multiple regression analysis. Based on the results of this research, it is known partially that business risk has a significant negative effect on the company's capital structure, while asset structure and sales growth have a significant positive effect on the company's capital structure. Simultaneously, business risk, asset structure, and sales developments influence the company's capital structure.</em></p> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong> <em>Capital Structure, Business Risk, Asset Structure, Sales Growth, Manufacturing Company.</em></p> Siti Nur Mismawati, Widhian Hardiyanti ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5369 Tue, 25 Apr 2023 01:02:36 +0000 Pengaruh Modal Kerja, Hutang, Dan Likuiditas Terhadap Profitabilitas Pada Perusahaan Sektor Keuangan Yang Terdaftar Di BEI Tahun 2019-2021 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5376 <p>The purpose of this research is to find out the actual situation of the impact of working capital, debt and liquidity on profitability simultaneously or partially, by using working capital, debt and liquidity as independent variables, profitability as the dependent variable. This research uses data sourced from the financial reports of financial sector companies starting from 2019-2021. The total number of financial companies listed on the IDX is 105 companies and 103 companies are included in the test criteria, with an initial sample of 360 samples consisting of 103 companies multiplied by three years, then after being tested for normality there are extreme data, so the data is outlier so that the sample becomes 91. In this study using SPSS software version 24. The results of the study show that the working capital variable has a negative and insignificant effect on profitability. The debt variable has a negative and significant effect on profitability. The liquidity variable has a positive and significant effect on profitability. The results of testing the working capital hypothesis on profitability obtained 0.807. Testing the debt hypothesis on profitability obtained 0.04 however, while testing the liquidity hypothesis obtained 0.01<br>Keywords : Working Capital, Leverage, Liquidity, Profitability</p> Fahmi Utaminingsih, Listyorini Wahyu Widati ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5376 Wed, 03 May 2023 10:04:45 +0000 The Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Profitabilitas Dan Arus Kas Terhadap Financial Distress (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2020-2021) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5378 <p style="font-weight: 400;"><em>This study aims to determine whether Managerial Ownership, Institutional Ownership, Profitability and Cash Flow affect Financial Distress. The population in this study are 386 companies with secondary data sources derived from the financial reports of manufacturing companies listed on the IDX for 2020-2021. The selection of the research sample used a purposive sampling technique so that the samples obtained were 149 companies. The research method is quantitative. This study applies multivariate analysis by utilizing logistic regression which has non-matrix variables, namely dummy variables (category 0 and category 1). The results of the study show that Managerial Ownership, Institutional Ownership, and Profitability have a negative and significant effect on Financial Distress. Cash flow has a negative and insignificant effect on Financial Distress.</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong><em>:</em> <em>Managerial Ownership, Institutional Ownership, Profitability, Cash Flow, and Financial Distress.</em></p> Agnes Dewi Anjani, Taswan Taswan ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5378 Wed, 03 May 2023 10:14:52 +0000 Perumusan Strategi Bisnis Untuk Menghadapi Peraturan Terkait Pasokan Batubara Dalam Negeri: Studi Kasus PT ABC https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5339 <p style="font-weight: 400;"><em>This study aims to formulate the right strategy for coal mining company (case study of PT ABC) in response to regulation. To ensure the stability of the domestic coal supply for national electricity and fuel or raw materials for domestic industry, the Decree of MEMR has been issued to regulate about the obligation to prioritize domestic coal supply and to determine coal sales price for domestic market. This research uses qualitative methods to identify the current situation, formulating, and proposing a new strategy. VRIO analysis and PESTEL analysis is conducted to analyze internal and external factors, respectively. The business strategies to answer the problem will be formulated based on the results of the internal and external analysis as well as the results of the interviews with the relevant stakeholders. The results shows that short-term and long-term strategies should be implemented, including to optimize the sales of coal products with the specifications that are suitable with the domestic market, acquire potential new customers from smelters industry, and encourage employees training to build compliance awareness as well as to maintain good relationship with the government. Long-term strategy namely coal gasification to produce methanol or DME products should also be explored.</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong><em>: Domestic Coal Supply, Domestic Coal Sales Price, Supply Assignment, Regulation, Business Strategy</em></p> Fathia Noor Rahma, Nila Armelia Windasari, Widhyawan Prawiraatmadja ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5339 Thu, 04 May 2023 01:26:35 +0000 Pengaruh Kualitas Informasi, Kemudahan Penggunaan Dan Citra Perusahaan Terhadap Kepercayaan Nasabah Dan Dampaknya Pada Keputusan Penggunaan Bca Mobile (Studi Pada Mahasiswa Fakultas Ekonomika Dan Bisnis Universitas Stikubank Semarang) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5452 <p class="TextBody"><em><span lang="EN-US">The original aim of this study was to find out the impact of issue qualiti, ease of use and company image on customer believes and their influence on the decision to use BCA mobile phones. The population of this study means mobile BCA users who are still active as Faculty students Economics and Business, University of Stikubank Semarang using a amount sample of 112 respondent. Information was collected by developing questionnaire. The analysis technique used in this study is linear regression analysis. Research results show that’s the quality of information has a positive influence on trust, ease of use has an positive effet on trus’t, corporate image has a positive effect’s on trust andd trust has&nbsp; positive efect ono usage preferences</span></em><em><span lang="IN">.</span></em></p> <p class="TextBody"><strong><em><span lang="IN">Keywords </span></em></strong><strong><span lang="IN">: </span></strong><em><span lang="IN">Company Image; Customer Trust; Decisions About The Use</span></em><em><span lang="EN-US">; Ease of Use; </span></em><em><span lang="IN">Information Quality</span></em></p> <p>&nbsp;</p> Lailatu Zahro, Markus Surkamta Eric Santosa ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5452 Thu, 04 May 2023 01:33:02 +0000 Anteseden Kepuasan Dan Loyalitas Toko Src Dalam Melakukan E-B2b Pada Mitra SRC Melalui Aplikasi Ayo Src Toko Di Pulau Lombok https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5451 <p style="font-weight: 400;"><em>Grocery stores have the opportunity to utilize technology as a means to support their business processes. Apart from being used to market products, technology with several application features is used to help grocery stores run their business operations, such as shopping at their grocery stores online, such as what AYO SRC Toko does. The purpose of this study was to look at and analyze the effect of e-loyalty programs and e-service quality on e-loyalty through e-satisfaction on the e-B2B application of the AYO SRC Toko on Lombok Island. The type of research used is quantitative in the form of conclusive - descriptive with online questionnaire distribution methods. Questionnaires were given to SRC store operators on Lombok Island who had conducted e-B2B for the last six months. The sampling technique used in this study is non-probability sampling with the category of convenience sampling. The analysis was performed using the Partial Least Square (PLS) model. This research is expected that PT. SRCIS knows the factors that influence application user satisfaction and loyalty so that it can increase competitive advantage and strategic decision making. The findings of this study are that e-Service Quality has a significant positive effect on e-Satisfaction and e-Loyalty both direct and indirect, and conversely, the e-Loyalty Program has no effect on e-Satisfaction and e-Loyalty both direct and indirect. Managerial implications are aimed at AYO SRC Toko, e-B2B business people or those who want to set up similar e-B2B applications.</em></p> <p style="font-weight: 400;"><em>Keywords: e-B2B; e-loyalty; e-loyalty program; e-satisfaction; e-service quality</em></p> Nisrina Arieza Rahmadita ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5451 Wed, 10 May 2023 08:07:36 +0000 The Role Of Computer Assisted Audit Techniques, Professional Skeptism And Remote Auditing On Quality Of Audit In Public Accountant Office https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/6108 <p><em>This</em> <em>study</em> <em>aimed</em> <em>to test hypotheses and produce empirical evidence about the effect of remote auditing, computer assisted audit techniques, and professional skepticism on audit quality. The data research were gathered using a questionnaires distributed to 100 external auditors working at public accountant firm in DKI Jakarta. The research sample was determined using the purposive sampling. Data were analyzed using IBM SPSS 26 software.</em> <em>The</em> <em>results </em><em>toward the data showed that remote auditing have a positive effect on audit quality, computer assisted audit techniques have a positive effect on audit quality, and professional skepticism have a positive effect on audit quality. Meanwhile, remote auditing, computer assisted audit techniques, and professional skepticism simultaneously effect on audit quality.</em></p> Yoesoep Edhie Rachmad, Hedar Rusman, Samuel PD Anantadjaya, Moch Arif Hernawan, Diksi Metris ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/6108 Thu, 11 May 2023 00:17:01 +0000 The Analysis Role of Profitability as Moderating Variable in Relationship Between Free Cash Flow, Managerial Ownership, Dividend Policy and Opportunity Investment https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/6107 <p>With profitability acting as a moderator, the goal of this study was to ascertain the impact of managerial ownerships, free cash flow, and investment opportunities on dividend policy. For this study, the sample of manufacturing firms listed on the Stock Exchange between 2013 and 2017 was used. This study used 12 firms as its sample during a five-year period, making up a total of 60 companies. Purposive sampling is the technique employed. In this study, multiple regression was used to test the hypothesis and SPSS was used to determine the value of the absolute difference. The study's findings indicated that while managerial ownerships and the setting of investment opportunities don't have an impact on dividend policy, free cash flow does. Profitability isn't important when free cash flow, managerial ownerships, and investment opportunities are tempered by dividend policies.</p> Prety Diawati, Pius Weraman, Rina Destiana, Muhammad Amsal Nasution, Abdurohim Abdurohim ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/6107 Thu, 11 May 2023 00:25:27 +0000 The Effect Of Job Satisfaction And Compensation On Performance Of Employees In Multinational Automotive Company https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/6106 <p><em>Employee</em> <em>performance</em> <em>is</em> <em>individual</em> <em>because each employee has a different level of ability in carrying out their duties. Performance depends on a combination of abilities, efforts, and opportunities that are obtained. This study aims to see how much the influence of compensation and job satisfaction together on the performance of employees of PT. ASTRA International Tbk - Daihatsu partially and simultaneously. In this study, the type of research used is associative research. Where the writer tries to know the relationship between two variables partially or simultaneously. This study's method of collecting data used a questionnaire with multiple linear regression analysis methods. The results of the study show that partial compensation and job satisfaction affect the performance of employees at PT. ASTRA International Tbk - Daihatsu. Simultaneously partial compensation and job satisfaction affect the performance of employees of PT. ASTRA International Tbk – Daihatsu with a contribution of 65.9%.</em></p> Imam Jayanto, Fatkhuri Fatkhuri, Eka Kurnia Saputra, Samuel PD Anantadjaya, Irma M. Nawangwulan ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/6106 Thu, 11 May 2023 00:33:28 +0000 The Influence Of Group Conformity, Consumer Attitude And Lifestyle On The Purchase Decision Counterfeit Fashion Products https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/6109 <p><em>This study was conducted to determine the effect of attitude, lifestyle and group conformity to the decision buying fashion products imitation. The hypothesis in this study is whether there is a significant influence of the dimensions of attitude (cognitif, affective, conative), dimensions of lifestyle (activity, interest, opini) and dimensions of group conformity (normative influence and informational influence) to the decision buying fashion products imitation. The population in this study were 887 men and women with classification age (18-25) years old and 350 samples were taken using a non-probability sampling techniques called convenience sampling. To measure, researchers adapted from Tricomponent Attitude Model Scale, AIO methods, and Peer Conformity Inventory (PCI). CFA (Confirmatory Factor Analysis) is used to test the validity of measuring instruments and Logistic Regression Analysis&nbsp; was used to test the research hypoteses. All testing technique performed using SPSS software 16.0 and LISREL 8.70. The result showed that there was a significant effect of attitude, lifestyle and group conformity on purchase decisions fashion products imitation. Minor hypothesis test results showed that the interest and informational influencem have a significant influence on the decision to buy fashion products imitation. Meanwhile, cognitif, affective, conative, activity, opini and normative influence didn’t have a significant influence on the decision buying fashion products imitation. The results also showed the proportion of the variance of the decision of buying a fashion products imitation described by all the independent variables was 18.7%, while 81.3% is influenced by other variables outside of this research. Researcher hope implication of this research will be more examined by adding some independent variabel. Example, demografic factors.</em></p> Zunan Setiawan, Heny Herawati, Ratnawita Ratnawita, Syamsu Rijal, Ratih Pratiwi ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/6109 Thu, 11 May 2023 00:43:25 +0000 The Role of Company Size as a Moderating Variable in the Relationship Between Tax Avoidance, Political Connections and Corporate Governance https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/6104 <p><em>With business size acting as a moderating variable, the goal of this study is to gather empirical data regarding the impact of political and corporate links on tax evasion. The manufacturing firms in the consumer products sector that were listed on the Indonesia Stock Exchange between 2017 and 2021 were the subject of this study. Purposive sampling is used to determine the sample. A total of 100 data samples from 20 firms over a 5-year period made up the study's sample size. the approach of data analysis that makes use of moderated regression analysis and multiple linear regression analysis. The findings demonstrate that institutional ownership and political ties have an impact on tax evasion, but independent commissioners and the audit committee have no impact. According to the results of the moderation test, business size can influence institutional ownership and independent commissioners but not audit committees or political links in terms of tax evasion.</em></p> Desman Serius Nazara, Stellamaris Metekohy, Muhamad Irpan Nurhab, Aprilya Dwi Yandari, Roy Setiawan ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/6104 Thu, 11 May 2023 00:49:04 +0000 The Role of Audit Quality as a Moderating Variable in Relationship Between Quality of Audit Committee, Company Size and Financial Report Integrity of Manufacturing Companies Listed in IDX https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/6103 <p><em>With audit quality serving as a moderating variable, the goal of this study is to examine and collect empirical data on the impact of audit committee quality and business size on the caliber of financial reports. Accounting knowledge, committee size, and meeting frequency all indicate the quality of an audit committee. Manufacturing businesses that were listed on the Indonesia Stock Exchange between 2013 and 2016 were used as a sample in this study. 33 manufacturing enterprises with a 4 year observation period were included in this study. Purposive sampling was used to collect the data. The multiple regression model and moderated regression analysis were used in this study to examine the hypotheses. The findings of this study revealed that the caliber of financial reports was unaffected by the audit committee's experience, the frequency of its meetings, or the size of the accounting and financial firms. Regarding the moderating influence of audit quality, the findings indicated that it was unable to moderate the relationship between the business size and the integrity of financial reports and all audit committee quality proxies.</em></p> Dede Hertina, Okma Yendri, Yoesoep Edhie Rachmad, Hendrik Elisa Sutejo Samosir, Halim Dwi Putra ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/6103 Thu, 11 May 2023 00:55:06 +0000 Perancangan Sistem Akuntansi Penggajian ‘Si Warna’ Di Pt Harapan Kurnia Textile Indonesia https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/6077 <p style="font-weight: 400;"><em>The research conducted at PT Harapan Kurnia Textile Indonesia aims to produce accurate attendance information, fast, effective and efficient payroll management, provide financial reports for companies and payslips for employees appropriately.&nbsp;To identify the problems faced, primary and secondary data collection as well as qualitative descriptive approaches were used in this study.&nbsp;The method for developing software that uses&nbsp;waterfall&nbsp;with&nbsp;HTML&nbsp;to create pages on&nbsp;websites&nbsp;and databases is&nbsp;MYSQL.&nbsp;The results of this study show that the payroll management process has run well but still uses Microsoft Excel manually which is prone to errors.&nbsp;So to overcome these problems, an application design was made in the form of&nbsp;Flowmap,&nbsp;ERD&nbsp;and&nbsp;DFD&nbsp;and designed a payroll accounting system with&nbsp;web-based PHP&nbsp;programming language code.&nbsp;The conclusion of this study is that the color becomes a problem solver that will help HRD and financial&nbsp;staff&nbsp;in managing payroll to be faster, more precise and efficient and produce accurate payslips and financial statements.&nbsp;The advice given by the author is to conduct computer training payroll applications, perform system maintenance to prevent damage /&nbsp;errors&nbsp;in the system and&nbsp;back up&nbsp;data so that data remains safe if the computer is damaged.</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong><em>&nbsp;: Design, Accounting System, Payroll</em></p> Reza Angelika, Tiris Sudrartono, Rini Suwartika Kusumadiarti ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/6077 Wed, 17 May 2023 14:20:16 +0000 Corporate Social Responsibility Sebagai Pemediasi Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Leverage Terhadap Nilai Perusahaan https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/6087 <p><em>This study aims to obtain evidence of the role of CSR in mediating the relationship between firm size, profitability and leverage with firm value. The research was conducted on companies that are members of the LQ45 index listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The method of determining the sample used is a purposive sampling technique. The number of samples obtained were 31 companies with a total of 124 observations in a 4 year time series. The analysis technique used is path analysis. The results of this study indicate that the firm size variable has a negative effect, the profitability and leverage variables have a positive effect, and the CSR variable has no effect on firm value. As for the direct influence on CSR, there are no variables that have a significant effect. Based on the results of this analysis, it is also found that CSR is not able to mediate the relationship between company size, profitability, and leverage with firm value in LQ45 index companies. The results of this research are to enrich knowledge and are used as a reference in investment and capital market courses, for management to be used as material for consideration in making improvements or enhancing company performance. As for investors, these results can be used as a reference before making investment decisions.</em></p> <p style="font-weight: 400;"><strong>Kata kunci:</strong> Ukuran, Profitabilitas, Leverage, CSR, Nilai</p> Baiq Dewi Lita Andiana ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/6087 Wed, 17 May 2023 14:30:52 +0000 Sebaran Dan Keragaman Spasial Faktor-Faktor Yang Mempengaruhi Kemiskinan Di Kabupaten Tegal (Distribusi Dan Faktor Penyebab Kemiskinan Di Kabupaten Tegal) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/6040 <p><em>Poverty is one of the crucial social problems in Tegal Regency, Central Java Province. Specific solutions are needed in a particular area to effectively combat poverty. The purpose of this study is to identify the spatial distribution and pattern of poverty in Tegal Regency using Spatial Autocorrelation analysis (Moran’s Global Index &amp; Local Indicator of Spatial Autocorrelation/LISA) and to determine the spatial diversity of factors that influence poverty in Tegal Regency using Geographically Weighted Regression analysis. The research results show the clustered spatial distribution and pattern of poverty in Tegal Regency, and there are various specific influences from each factor that affects poverty in each village/subdistrict in Tegal Regency.</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong><em>: Spatial Autocorrelations, Global Moran Index, LISA </em></p> Izatun Purnami, Ernan Rustiadi, Andrea Emma Pravitasari ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/6040 Wed, 17 May 2023 14:38:47 +0000 Studi Empiris Pengaruh Profitabilitas Dan Likuiditas Terhadap Kebijakan Dividen https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/6088 <p style="font-weight: 400;"><em>This study aims to examine the effect of profitability and liquidity on dividend policy in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Profitability is proxied by using Return On Assets (ROA), liquidity is proxied by using the Current Ratio (CR), and dividend policy is measured by using the Dividend Payout Ratio. Sampling using purposive sampling method, obtained a sample of 90 observations. Data analysis in this study used the SPSS 25 computer program. The results of this study indicate that profitability and liquidity have a positive and significant effect on dividend policy. The results of this study strengthen the results of previous studies.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> Profitability, Liquidity, Dividend Policy</em><em>.</em></p> Adanan Silaban, Niska Trita Olivia Zalukhu ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/6088 Wed, 17 May 2023 14:56:11 +0000 Pengaruh Keragaman Produk, Persepsi Harga, Dan Point Of Purchase (POP) Display Terhadap Keputusan Pembelian Toko Cahaya Mebel Di Kota Semarang https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5475 <p>Penelitian ini bertujuan untuk menganalisis pengaruh keragaman produk, persepsi harga, dan display terhadap keputusan pembelian. Untuk mengambil data Konsumen Toko Cahaya Mebel di Kota Semarang sebanyak 100 responden. Teknik pengambilan sampel dengan menggunakan purposive sampling. Hasil penelitian ini menunjukan bahwa keragaman produk, persepsi harga, dan display berpengaruh positif dan signifikan terhadap keputusan pembelian. Berdasarkan hasil yang diperoleh, uji instrumen penelitian menunjukan semua indikator valid dan semua variabel reliabel. Berdasarkan uji F semua variabel bebas secara simultan berpengaruh terhadap keputusan pembelian. Berdasarkan hasil koefisien regresi dan uji t menunjukan bahwa variabel Keragaman Produk, Persepsi Harga dan Display berpengaruh positif dan signifikan terhadap keputusan pembelian.</p> Daffa Iddo Athala ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5475 Sun, 28 May 2023 00:00:00 +0000 Analisis Faktor-Faktor Yang Mempengaruhi Return On Assets Perusahaan https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5724 <p style="font-weight: 400;"><em>The purpose of this study was to analyze the factors that affect ROA and to find out how much influence the independent variables: quick ratio, total assets turnover, fixed assets turnover, accounts receivable turnover, and debt ratio; had on return on assets. To achieve the research objectives, a sample of companies listed in the building construction sub-sector on the Indonesia Stock Exchange for the 2019-2021 period was used, with a total sample of 10 companies selected using a purposive sampling technique. This study uses panel data regression analysis to determine the effect of each independent variable on ROA. The results showed that the quick ratio, fixed assets turnover, accounts receivable turnover, and debt ratio did not have a positive effect on ROA. Meanwhile, total assets turnover has a positive effect on return on assets. The results of this study are expected to be information in determining the company's return on assets and it is expected that the company can consider the factors that affect the ROA, especially the total assets turnover factor.</em></p> Dede Hertina, Sakina Ichsani, Gita Genia Fatihat, Yana Hendayana, John Henry Wijaya, R Susanto Hendianto ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5724 Sun, 28 May 2023 07:13:35 +0000 Analisis Pengaruh Covid-19 Terhadap Kinerja Keuangan Lippo Group Yang Terdaftar Di BEI Tahun 2018-2021 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5562 <p style="font-weight: 400;"><em>This study</em> <em>was conducted to</em><em>..</em><em>see whether Covid-19 had an influence on</em> <em>the Financial Performance of</em> <em>Lippo Group</em><em>subsidiaries</em><em> which on the Indonesia</em> <em>Stock Exchange</em> <em>in</em> <em>2018-2021 through the variables determined in..this study. Data</em><em>from </em><em>financial reports</em><em> every year,</em> <em>has carried out the process of determining the sample with adjusted criteria. The population is Lippo Group</em><em> subsidiaries, using purposive sampling method, the final sample is </em><em>15 companies. This research </em><em>aims </em><em>to provide knowledge and become a source of information to help futre researchers, student</em><em>s</em><em>,companies and external parties who need information. According to the output of this</em><em>..</em><em>study , it is </em><em>partially known..that..there is a significant.</em><em>influence of Current Ratio on </em><em>financial performance.</em> <em>Return</em><em>..</em><em>On Assets, Working Capital turnover, Retur</em><em>n</em><em>..</em><em>On Equity </em><em>do..not </em><em>have a significant</em><em>..</em><em>effect on Financial Performance. But all variables in</em><em>..</em><em>thisstudy ensure that</em><em>..</em><em>there..is a have a simultaneously effect on Financial Performance.</em></p> Emi Susanti Purba, Devi Ruminta Nainggolan, Roini Nela Setia Manurung, Tina Novianti Sitanggang, Renika Hasibuan ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5562 Sun, 28 May 2023 07:29:33 +0000 Analisis Faktor-Faktor Yang Menyebabkan Kredit Bermasalah Pada PT. BPR Arthaguna Mandiri Kantor Pusat Gadobangkong https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5536 <p style="font-weight: 400;"><em>This study aims to determine the factors that cause non-performing loans at PT. BPR Arthaguna Mandiri. The method used in this research is descriptive with a qualitative approach. Secondary data collection was obtained from documented sources in the company, namely financial reports, and primary data was obtained from the first source, namely through observation and interviews. The population in this study were 20 credit officers of PT. BPR Arthaguna Mandiri and 15 samples representing credit officer employees. The results showed that the factors causing problem loans at PT. BPR Arthaguna Mandiri which dominates is caused by internal factors where there are deviations from credit granting procedures, inaccurate analysis of the elements and principles of lending and weak supervision of credit granting procedures and oversight of debtors. External factors that cause non-performing loans lie in the use of weak bank supervision by debtors, and the debtor's business sector is unable to generate long-term profits.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> Troubled Loans, Credit Granting Procedures, Rural Banks</em></p> Dini Rahayu, Rita Yuniarti ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5536 Sun, 28 May 2023 07:41:09 +0000 Pengaruh Tangibility, Reliability, Responsiveness, Assurance, Emphaty Dan Image Terhadap Customer Satisfaction pada PT. Bank Central Asia (BCA) Di Surabaya https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5301 <p style="font-weight: 400;"><em>This study aims to determine and analyze the effect of service quality, namely; tangible, reliability, responsiveness, assurance, empathy and image on customer satisfaction PT. Bank Central Asia (BCA) in Surabaya. This type of research is basic research using 6 research variables, namely tangibility, reliability, responsiveness, assurance, empathy and image. This study uses primary data by distributing questionnaires online. The sample used in this study were 320 respondents. While the data processing method in this study uses the IBM SPSS Statistic 24 software to test the validity and reliability test. While the method used for data processing is the SEM (Structural Equation Modeling) method with IBM AMOS 22.0 software to perform model tests (measurement models and structural models) and hypothesis testing. The results showed that the variables Tangibility, Assurance, Emphaty and Image have a significant positive relationship to Customer Satisfaction. Meanwhile, the Reliability and Responsiveness variables have a positive and insignificant relationship with Customer Satisfaction. </em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> Service Quality, Customer Satisfaction, Image,</em> <em>Banking Service Quality</em></p> Christin Verarika ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5301 Sun, 28 May 2023 07:46:07 +0000 Pengaruh Tingkat Penghasilan, Sanksi Denda, NJOP Dan SPPT Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5976 <p><em>This study's objective was to investigate the nature of the connection that exists between taxpayer compliance with land and building taxes and demographic factors such income, monetary penalties, NJOP, and SPPT. The sole kind of data that was employed in this investigation was primary data. The population included in this survey is comprised of Candirejo Village inhabitants who have paid land and building taxes. 120 people who lived in Candirejo Village and were obligated to pay land and building taxes made up the population. The procedure known as snowball sampling is used to choose samples. In order to examine the data, multiple linear regression is used. Both income and taxpayer compliance were determined to have a significant value of 0.836, and this value was observed for land and buildings. So, taking into consideration the t values of 2.899, 2.696, and 2.977 respectively, it is possible that NJOP and SPPT have a positive impact on taxpayer compliance with land and building taxes by way of the variable fine sanctions.</em></p> <p><strong><em>Keywords: </em></strong><em>Income Level, Fine Sanctions, NJOP, SPPT, Land and Building Taxpayer &nbsp;Compliance.</em></p> Sri Lestari Yuli Prastyatini, Adia Adi Prabowo, Rizza Abdilanisa ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5976 Sun, 28 May 2023 08:00:19 +0000 Strategi Pemasaran E-Commerce Retail Sayuraya dengan Analisis SWOT https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5666 <p><em>The development of information technology is currently developing rapidly and is increasingly widespread, providing changes in ways and business processes in the trade industry. One of the businesses on the internet is called e-commerce. Sayuraya is an e-commerce platform in the grocery &amp; retail sector that provides food needs for consumers. In running this e-commerce business, of course there are many obstacles and obstacles faced by Sayuraya, especially business competition between e-commerce. But behind everything, Sayuraya has definitely prepared a big enough business marketing strategy so that the company can survive and grow to its current stage. As an e-commerce platform, Sayuraya has a competitive advantage over its competitors, therefore this research was conducted to find out how Sayuraya's marketing strategy was carried out using SWOT analysis. This type of research is a qualitative research that seeks to collect facts and data collection is carried out by the interview method.</em></p> <p><strong><em>Keywords</em></strong><em>: </em><em>Marketing Strategy, E-Commerce, SWOT Analysis</em></p> Nurun Ni’mah ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5666 Sun, 28 May 2023 08:10:12 +0000 Kinerja Perusahaan, Kepemilikan Keluarga, Dan Kompensasi Eksekutif https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5493 <p style="font-weight: 400;"><em>The purpose of this study was to examine the effect of company performance on executive compensation with family ownership as a moderating variable. The sample of this study is non-financial companies listed on the IDX in 2014 - 2018. There are 522 observational data in this study. This study uses multiple linear regression and moderation regression analysis. Executive compensation is the dependent variable and firm performance is the independent variable in this study. Family ownership as the moderating variable. The results of this study confirm the positive effect of firm performance on executive compensation. Family ownership does not moderate the effect of firm performance on executive compensation.</em></p> <p style="font-weight: 400;"><strong>Keywords:</strong> <em>Firm Performance, Executive Compensation, Family Ownership, ROA</em></p> Kimaya Dewi Nastiti ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5493 Sun, 28 May 2023 08:16:48 +0000 Pengaruh Struktur Modal, Likuiditas, Profitabilitas, Firm Size Dan Kepemilikan Institusional Terhadap Nilai Perusahaan Pada Perusahaan Subsektor Retail Trade Di BEI Periode 2017-2021 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/6432 <p><em>In order to ascertain how the company value in the retail trade company subsector on the IDX will change over the 2017–2021 period depending on variables such as capital structure, liquidity, profitability, firm size, and institutional ownership is the aim of this study.</em> <em>The population of this study is the Retail Trade sub-sector companies on the IDX totaling 30 companies.</em> <em>Six companies were included in the study sample because they applied a purposive sampling technique.</em> <em>The statistical method applied in this study is multiple linear regression analysis.</em> <em>The data shows that institutional ownership, liquidity, and capital structure are influencing factors, while profitability and firm size have little effect on firm value.</em> <em>Moreover, it simultaneously confirms that factors such as institutional ownership, liquidity, profitability, firm size, and capital structure all have a large impact on firm size. </em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> Capital Structure, Liquidity, Profitability, Firm Size, Institutional Ownership, Firm Value</em></p> Thomas Firdaus Hutahaean, Cynthia Cynthia, Sabrina Sabrina, Lydia Lydia, Hotma Mentalita ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/6432 Wed, 07 Jun 2023 14:38:23 +0000 Pengaruhi Rasioi Profitabilitasi, Rasio Likuiditasi Dani Rasioi Leveragei Terhadapi Mandatory Disclosure Yangi Di Moderatori Firm Size (Studi Perusahaan BUMN 2010–2020) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5926 <p style="font-weight: 400;"><em>The purposei/aim of thisi studyi isi toi examinei whether thei ratio of Profitabilityi, Liquidityi and Leveragei Affect Mandatory Disclosure which is Moderated by Firm Size in the BUMN sector in 2010-2020. The research usesi deductiveiapproachi method, quantitativei type and descriptivei. Thei amount ofi BUMN enterprise sectori registered on the IDXiare 19 companiesi andi thei samplei thati fulfill the criteriai according to purposivei samplingi is 13 companiesi. This typei of researchi data usesi secondaryi datai. Thei datai used in the pooling data. Thei datai analysisi techniquei ofi thisiresearchi usesi the EVIEWS program. The conclusion from thei resultsi ofi thisi studyi shows thei profitabilityi andiliquidity ratio havei significanti negative effecti oni mandatory disclosure whilei the leveragei ratio andi firmi sizei haveiai positivei effecti oni mandatory disclosurei. Simultaneouslyi profitabilityi ratiosi, liquidityi ratiosi, leveragei ratiosi and firm sizei havei no effecti oni mandatory disclosure. It is proven by f count is 0.8923 and sig value is 0.2617 higher than 0.05.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> Profitabilityi Ratios, Liquidityi Ratios, Leveragei Ratios, Firm Size and Mandatory Disclosure.</em></p> Cindy Pricylia ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5926 Fri, 09 Jun 2023 01:01:05 +0000 Pengaruh Pengendalian Internal, Moralitas Individu Dan Efektivitas Terhadap Pengelolaan Keuangan Di Kecamatan Sukolilo Kota Surabaya https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5825 <p style="font-weight: 400;"><em>The purpose of this research is to examine and illustrate the ways in which internal control, personal morality, and efficiency have an impact on financial management in the Sukolilo District of Surabaya City. This study employs a quantitative methodology, which is typically a deductive method. Workers in the Sukolilo District of Surabaya City served as both the population and sample for this research. A total of 49 participants throughout 7 villages participated in the sample. Data utilized in this research are primary data, acquired by questionnaires sent to all employees in the Sukolilo subdistrict of Surabaya. Partial Least Squares is the data analysis method employed in this investigation (PLS). The study's findings indicate that neither internal control nor effectiveness has an impact on financial management. Individual morality affects financial management in Surabaya's Sukolilo district, however.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> Internal Control, Personal Morality, Effectiveness, Financial Management</em></p> Adellya Tabitha Safa Marcella, Tituk Diah Widajantie ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5825 Fri, 09 Jun 2023 06:52:02 +0000 Pengaruh Akuntabilitas Pengelolaan Dana Desa Dan Pendapatan Asli Daerah Terhadap Kepercayaan Masyarakat Desa Pojok Kecamatan Campurdarat Kabupaten Tulungagung https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5904 <p style="font-weight: 400;"><em>The purpose of this study is more community anxiety about development, finance and so on regarding village funds and regional original income, because there are various roads that are still comfortable to pass, this research uses a type ofquantitative research</em></p> <p style="font-weight: 400;"><em>which is a research method that uses data- data in the form of numbers as a tool to analyze and conduct research studies,especially what has been examined. The type of this research is descriptive research type. Because Pojok Village has 3 hamlets, namely Secang Hamlet, Gedangsewu Hamlet, and Pojok Hamlet, with a total of 50 respondents who were divided into 3 parts so that the questionnaire was evenly distributed to one village. The results of this study are thatAccountability, Management of Village Funds, has no effect on public trust, but management of regional original income has a significant effect on community trust in Pojok Village, Campurdarat District, Tulungagung Regency</em></p> <p style="font-weight: 400;"><strong><em>Keywords: </em></strong><em>Accountability, Management of Village Funds, Management of Local Own Revenue, Community Trust</em></p> Ikhsan Ikhsan, Faizal Satria Desitama ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5904 Fri, 09 Jun 2023 06:57:30 +0000 Pengaruh Akuntabilitas, Transparansi Dan Responsivitas Terhadap Kualitas Laporan Keuangan Kecamatan Tulungagung Kabupaten Tulungagung https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5899 <p style="font-weight: 400;"><em>This study aims to determine the effect of accountability, transparency and responsiveness on the quality of financial reports in Tulungagung. In this study, primary data collected by using&nbsp; Google form and quantitativeemethods. The populationsin this study were villagesadministrative officer throughout the Tulungagung. By calculating the Slovin formula, it generates 69 samples of individual&nbsp; respondent. With a significance of 0.684 and tcount of 0.409, the findings show that partially the accountability variable has no effect and is not significant on the quality of financial statements. Partially, transparency affects the quality of financial reports and significantly influences it with a significance of 0.000 and tcount of 5.589. With a significance of 0.003 and tcount 3.071 the responsiveness variable partially affects the quality of financial reports. Accountability, transparency and responsiveness all affect the quality of financial statements simultaneously and have a significant influence on it with a significance of 0.000 and Fcount of 45.995. In conclusion, the quality of financial reports in Tulungagung District, Tulungagung Regency is influenced by the transparency and responsiveness variables, while the accountability variable has no effect. Simultaneously accountability, transparency, and responsiveness affect the quality of financial reports in Tulungagung.</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong><em>: Accountability, Transparency, Responsiveness, Financial Report Quality</em></p> Violinda Dhina Widaningrum, Firda Zulfa Fahriani ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5899 Fri, 09 Jun 2023 07:03:49 +0000 Analisis Efektivitas Dan Efisiensi Realisasi Anggaran Pendapatan Dan Belanja Daerah Pada Dinas Koperasi Dan UKM Provinsi Jawa Timur https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5941 <p style="font-weight: 400;"><em>The purpose of this study was to analyze and find out the level of effectiveness and efficiency in the realization of the regional income and expenditure budget at the Office of Cooperatives and UKM of East Java Province for the 2019 – 2021 fiscal year. This research uses a descriptive research method with a quantitative approach. The type of data in this study is secondary data in the form of a report on the realization of the regional income and expenditure budget. Data collection techniques in this study used the documentation method. This study obtained the results that the effectiveness of the realization of the regional original revenue budget at the Office of Cooperatives and UKM of East Java Province in 2019 and 2020 has very effective criteria and 2021 has criteria that are quite effective. Meanwhile, the level of efficiency in the realization of the 2019-2021 regional budget is less efficient.</em></p> <p style="font-weight: 400;"><strong><em>Keywords: </em></strong><em>Effectiveness, Efficiency, Budget, APBD</em></p> Rajendra Ghazian Zhafiri, Sri Trisnaningsih ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5941 Fri, 09 Jun 2023 10:10:12 +0000 Analisis Pengaruh Kepuasan Pelanggan Terhadap Minat Beli Kembali Di Aplikasi Shopee Serta Dampaknya Pada Keunggulan Bersaing https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5729 <p><em>In general, people today do a lot of buying and selling online through e-commerce because there is no need to go to a shopping center and transactions can be done easily and quickly. Various kinds&nbsp; that can be done in this online business, one of them by using an application. The most popular online shopping platform applications in Indonesia are Shopee, Lazada, Tokopedia, Bukalapak, Blibli. One of the objectives of this study is to identify and analyze the effect of customer satisfaction on competitive advantage through repurchase interest as a mediating variable. The results of this study indicate that there is an influence of customer satisfaction on competitive advantage mediated by repurchase interest. This means that when customers feel like making repeat purchases, customers are satisfied with the Shopee application they use and can be superior if many customers make repeat purchases. On the other hand, if the online shopping platform ignores customer satisfaction and creates customer dissatisfaction, it will affect the repurchase intention of its customers, which will have a negative impact on competitive advantage.</em></p> <p><em>Keywords: Customer Satisfaction, </em><em>Repurchase Intention</em><em>, Competitive Advantage, Shopee Application</em></p> Fredy Olimsar, Feny Tialonawarmi ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5729 Fri, 09 Jun 2023 10:29:46 +0000 PENGARUH TINGKAT HUTANG, KOMITE AUDIT, DAN INTENSITAS PERSEDIAAN TERHADAP MANAJEMEN PAJAK https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5819 <p>Penelitian ini bertujuan untuk mengetahui variabel tingkat hutang, komite audit dan intensitas persediaan berpengaruh terhadap manajemen pajak. Penelitian ini bersifat kuantitaif dengan data sekunder yang diperoleh dari perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Populasi yang dijadikan objek pada penelitian ini sebanyak 76 perusahaan. Dari populasi tersebut ditentukan sampel dengan metode purposive sampling berdasarkan kriteria yang digunakan diperoleh sebanyak 144 sampel. Hasil yang diperoleh menunjukan bahwa variabel independent tingkat hutang dan komite audit tidak berpengaruh terhadap manajemen pajak, sedangkan intensitas persediaan berpengaruh terhadap manajemen pajak. Kontribusi Penelitian tingkat hutang menggunakan rasio hutang, komite audit menggunakan jumlah anggota komite audit, intensitas persediaan menggunakan persediaan dan total seluruh aset. Penelitian ini juga memberikan informasi kepada para pementing perusahaan dan investor untuk memperhatikan manajemen keuangan perusahaan dalam mengelola laporan keuangan.</p> <p>Kata kunci: Tingkat Hutang, Komite Audit, Intensitas Persediaan, Manajemen Pajak.</p> Sri Lestari Yuli Prastyatini ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5819 Fri, 09 Jun 2023 10:45:42 +0000 Pengaruh Pemanfaatan Teknologi Informasi, Kualitas Sdm, Dan Kebijakan Pemerintah Terhadap Kinerja Keuangan https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5942 <p><em>which can be used to support the village's financial performance, especially in the economic and health sectors, which is a milestone in the recovery after the COVID-19 pandemic. This study aims to examine the influence of information technology utilization, human resource quality, and government policies on financial performance in the COVID-19 pandemic era in Sukolilo District, Surabaya City.&nbsp; The sample in this study was 39 respondents determined by the Purposive Sampling technique. Data analysis conducted in this study using SmartPLS 4 software. The results of the data analysis that does not affect the financial performance, the quality of human resources influence the financial performance, and government policies does not affect the financial performance. </em></p> <p><strong><em>Keywords:</em></strong> <em>Technology, HR, Policy, Financial Performance</em></p> Ali Saifudin, Munari Munari ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5942 Fri, 09 Jun 2023 11:00:57 +0000 Pengaruh Profitabilitas, Leverage dan Market Value terhadap Harga Saham pada Perusahaan Industri Barang Konsumsi yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5472 <p style="font-weight: 400;"><em>Companies that are members of the Consumer Goods Industry have very high competition, so they must continue to improve their company performance to survive in the face of competition. These conditions can affect the movement of stock prices. The way to measure company performance is by looking at the financial statements and considering the ratios in them. So this research was conducted to find out whether there is an influence between the profitability ratios (ROA, ROE), leverage (DAR) and market value (EPS) partially or simultaneously on share prices in consumer goods industry companies listed on the IDX in 2019-2021. This study uses secondary data and quantitative methods purposive sampling as a data collection method. The total sample used after the outliers were 144 companies. Multiple linear regression analysis using the SPSS program was used as a technique to analyze the data. The conclusion of this study is Profitability (ROA, ROE), Leverage (DAR) and Market Value (EPS) simultaneously have a significant effect on stock prices. Profitability (ROA) partially has no effect on stock prices. Profitability (ROE) partially has a significant effect on stock prices. Leverage (DAR) partially has no effect on stock prices, and Market Value (EPS) has a significant effect on stock prices.</em></p> <p style="font-weight: 400;"><strong><em>Keywords: </em></strong><em>Profitability, Leverage, Market Value, Stock Price.</em></p> Nanda Dwi Priliana, G. Anggana Lisiantara ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5472 Fri, 09 Jun 2023 11:21:25 +0000 Pengaruh Kepemilikan Asing, Kualitas Audit, Dan Effective Tax Rate Terhadap Transfer Pricing https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5818 <p style="font-weight: 400;"><em>This study aims to determine the effect of foreign ownership, audit quality and effective tax rate on transfer pricing. This study uses a sample of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2021 period. The sampling method used purposive sampling with criteria set by the researcher so that a sample of 24 companies was used in this study. Management of data in research using multiple linear regression. The results of this study indicate that foreign share ownership has an effect on transfer pricing, audit quality and effective tax rate have no effect on transfer pricing. The contribution in this study empirically explains the relationship between foreign ownership using the percentage of foreign share ownership, audit quality using a dummy variable by determining a sample of company financial statements that are audited by big four KAP with a value of 1 and non-big four KAP with a value of 0, and the effective tax rate using the expense ratio current tax with pre-tax profit. This research provides information for the government to be able to decide on a policy of strict sanctions in overcoming problems related to tax suppression and stakeholders in the company can monitor the company's transaction activities with related parties in countries with low tax rates.</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong><em>: Foreign Ownership, Audit Quality, Effective Tax Rate, Transfer pricing</em></p> Maria Almeida Nagita Putri ##submission.copyrightStatement## https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5818 Fri, 09 Jun 2023 12:01:59 +0000