COSTING : Journal of Economic, Business and Accounting https://journal.ipm2kpe.or.id/index.php/COSTING <p>COSTING : Journal of Economic, Business and Accounting is published by IPM2KPE as an information and communication media for practitioners, researchers and academics who are interested in the field and development of Economics, Business, and Accounting .The journal is published annually 2 times every June and December. The Journal&nbsp; is published in two versions, online (e-ISSN 2597-5234) and print (p-ISSN 2597-5226)</p> en-US ahmadgawdynano@yahoo.com (Ahmad Gawdy Prananosa) 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