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) Sat, 27 Apr 2024 03:21:57 +0000 OJS 3.1.0.1 http://blogs.law.harvard.edu/tech/rss 60 Pengaruh Digitalisasi Perpajakan Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9884 <p style="font-weight: 400;">Penelitian ini bertujuan untuk mengeksplorasi pengaruh dari digitalisasi dan pemahaman tentang perpajakan terhadap kepatuhan pembayar pajak, serta peranan sosialisasi perpajakan sebagai variabel yang memoderasi. Survei ini melibatkan 109 individu dari komunitas Parongpong yang berstatus sebagai wajib pajak dengan menggunakan kuesioner dalam pendekatan deskriptif. PLS-SEM (Partial Squares-Structural Equation Model), dan untuk mengelola data pada penelitian inin, peneliti menggunakan SmartPLS 4. Penelitian ini menggunakan metode Hasil studi mengindikasikan bahwa sosialisasi perpajakan di Parongpong tidak signifikan dalam mempengaruhi kepatuhan pembayar pajak. Temuan utama menunjukkan bahwa baik pemahaman tentang pajak maupun digitalisasi perpajakan berdampak positif terhadap kepatuhan wajib pajak. Namun, berbeda dengan ekspektasi, sosialisasi perpajakan tidak terbukti memiliki efek yang sama.</p> Viona Latersia Sinuhaji, Heddry Purba, Joan Yuliana Hutapea ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9884 Sat, 27 Apr 2024 03:25:02 +0000 Pengaruh Efisiensi Modal Kerja Dan Likuiditas Terhadap Profitabilitas Pada Perusahaan Sub Sektor Medis 2015-2021 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9233 <p style="font-weight: 400;">Ditengah-tengah keadaan ekonomi yang tidak menentu, persuahaan perlu mencapai tingkat&nbsp; profitabilitas yang tinggi agar tetap bertahan ditengah persaingan antar usaha yang semakin sengit. Tujuan penelitian ini adalah untuk mengetahui pengaruh modal kerja (working capital turnover) dan likuiditas (current ratio) terhadap profitabilitas. Metode penelitian yang digunakan adalah kualitatif komparatif, menggunakan data sekunder, data diperoleh dari Bursa Efek Indonesia, dengan populasi sebanyak 11 perusahaan melaporkan laporan keuangan mulai tahun 2015 secara konsisten hingga tahun 2021 dalam Bahasa Indonesia. Purposive sample yang dikumpulkan berjumlah 60 laporan keuangan dianalisis dengan tehnik analisis regresi data panel diolah dengan SPSS 26.0. Hasil uji asumsi klasik mengidentifikasian bahwa data yang digunakan dalam penelitian adalah normal dari empat pengujian yang dilakukan. Uji hipotesis t menggambarkan bahwa WCTO tidak memiliki pengaruh terhadap RAO, sementara CR berpengaruh signifikan terahadap ROA. Hasil Uji hipotesis f menggambarkan bahwa WCTO dan CR berpengaruh secara simultan terhadap ROA. Uji Regreasi berganda mengambarkan 50,4% Tingkat keuntungan mendapatkan pengaruh dari dari perputaran modal kerja dan likuiditas. Sementara sebesar 49,6% d dipengaruhi oleh variable yang tidak diteliti&nbsp; atau variabel lainnya di luar persamaan regresi ini. Bagi perusahaan yang bergerak di bidang kesehatan dan alat kesehatan, perkembangan modal kerja bersifat tidak tetap dan jumlahnya tidak besar, namun likuiditasnya sangat baik dan umumnya di atas rata-rata bahkan untuk perusahaan kesehatan.&nbsp; Hal ini mempengaruhi tingkat profitabilitas yang dicapai sangat baik yaitu sebesar 8,9% dibandingkan dengan rata-rata industri biasanya sebesar 5-20%.</p> Johan Manurung, Harlyn Siagian, Francis Hutabarat ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9233 Sat, 27 Apr 2024 08:13:02 +0000 The Effect Of Corporate Social Responsibility, Profitability And Company Growth On Company Value: Case Study Of An Agricultural Company Listed On The Indonesian Stock Exchange In 2020-2022 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9280 <p><em>The rapid business development in Indonesia, marked by the number of new companies listed on the IDX, causes more competitive competition. This means the company must be able to make investors interested in investing by increasing the company's value. A small company value indicates a need for more investor interest in the company. One of the industries that have this problem is agricultural industry companies on the IDX. This study aims to determine the effect of CSR, Profitability, and Company Growth on Company Value in agricultural companies listed on the IDX in 2020-2022. Data was obtained from financial reports and sustainability reports of agricultural companies registered on the IDX during 2020-2022 using a purposive sampling technique. The analysis used is multiple linear regression analysis. (1) CSR has a negative effect on company value; (2) Profitability has no influence on company value; (3) Company growth has a positive effect on company value; (4) Company value can be influenced simultaneously by CSR, Profitability, and Company Growth.</em></p> Zein Maula Naufiana Al-Haq, Yuliati Yuliati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9280 Sat, 27 Apr 2024 08:35:22 +0000 Strategi Pemasaran Dan Pengembangan Sumber Daya Manusia Sebagai Upaya Meningkatkan Kuantitas Penjualan Pada Usaha Mikro Kecil Dan Menengah (UMKM) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9800 <p style="font-weight: 400;"><em>This research aims to determine and analyze marketing strategies and human resource development as an effort to increase sales quantity in Micro, Small and Medium Enterprises (MSMEs). The approach to this research is a qualitative approach, namely data collection techniques through observation and interviews with informant sources of MSME actors. The research method used for analysis is SWOT which consists of strengths and weaknesses as internal factors, and opportunities and threats. The results of this research show that the marketing strategy carried out by MSMEs is improving product quality, market segmentation, social media and collaborating with influencers or celebrities/content creators. Meanwhile, the HR development strategy carried out by MSMEs is training and improving skills, motivation and providing incentives, leadership development. Based on the SWOT analysis, the strengths of MSMEs are authentic taste and a source of innovative ideas, while the opportunities for MSMEs are trends and development of new products and services</em></p> <p><strong><em>Keywords:</em></strong><em style="font-weight: 400;"> Marketing, Human Resources, Sales and MSMEs</em></p> Asdi Asdi ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9800 Sat, 27 Apr 2024 12:58:00 +0000 Comparative Analysis Of Information Quality, Systems, Services And Mobile Banking Customer Satisfaction Between Government Banks, National Private Banks And Regional Banks https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/8334 <p><em>This study has the aim of knowing and analyzing the comparison of both the quality of services carried out by the banks and also the consumers in this case comparing the level of satisfaction of mobile banking users at government banks, national private banks and regional banks. The sample taken was 100 respondents consisting of customers of government-owned banks, private banks and regional banks. The test stages used are validity test, reliability test, normality test, and Wilcoxon Signed Rank Test. Based on the results of the study, it can be concluded that there are differences in information quality, system quality, service quality, and customer satisfaction between Mobile Banking for Government Banks, National Private Banks, and Regional Banks.</em></p> Sony Ekantoro, Irwandaru Danajaya ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/8334 Sat, 27 Apr 2024 13:10:50 +0000 Komite Audit Dan Profitabilitas Mempengaruhi Audit Delay Pada Perusahaan Publik Sektor Energi Tahun 2020-2022 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9889 <p style="font-weight: 400;"><em>This study plans to assess the impact of review councils and productivity on postpones in sending yearly monetary reports that have been evaluated by open bookkeeping firms in energy area organizations recorded on the Indonesia Stock Trade (IDX) from 2020 to 2022. Utilization of auxiliary information from 258 populace monetary reports gave by 86 public organizations was completed, yet just 63 evaluated monetary reports met the rules for being inspected utilizing the purposive examining technique. The exploration results show that the review panel and company productivity all the while adversely affect review delays. In any case, to some degree, the quantity of review council individuals doesn't show a huge effect on review delays, with the exception of the degree of organization productivity.</em></p> <p style="font-weight: 400;"><strong><em>Keywords</em></strong><em>: audit delay, audit committee, profitability </em></p> Christian Vanda Situmeang, Jhon Rinendy, Judith Tagal Gallena Sinaga ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9889 Sat, 27 Apr 2024 13:56:36 +0000 Pengoptimalan Green Engagement Melalui Financial Reward Dan Sistem Penghargaan Hijau Dalam Praktik Strategi Keberlanjutan https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9379 <p><em>Penelitian ini bertujuan untuk mengetahui dan menganalisa dampak Financial Reward, Sistem penghargaan Hijau (Green Reward) dan Strategi Keberlanjutan (Sustainability Strategy) terhadap Green Engagement. Metode yang digunakan adalah deskriptif kuantitatif. Data dikumpulkan dengan metode daftar pertanyaan atau kuesioner dengan menggunakan skala likert. Teknis analisa adalah menggunakan regresi linier dengan uji t uji F, Uji Koefisien Determinasi serta linier berganda yang digunakan untuk menguji hipotesis yang menggunakan SPSS. Hasil penelitian didapat bahwa Green Engagement dapat dipengaruhi secara positif dari variabel Green Reward dan Sustainability Strategy sedangkan Financial Reward tidak ada pengaruh. Lebih lanjut hasil penelitian didapat ada pengaruh simultan variabel Financial Reward dan Green Reward terhadap Green Engagement, ada pengaruh secara simultan Green Reward dan Sustainability Strategy terhadap Green Engagement serta ada pengaruh secara semultan Financial Reward dan Sustainability Strategy terhadap Green Engagement.</em></p> <p>&nbsp;</p> <p><strong>Kata Kunci: &nbsp;</strong><em>Green Engagement, Financial Reward, Green Reward &amp; Sustainability Strategies</em></p> Ayuhelfia Maylinda, Rolyana Ferinia, Judith Tagal Gallena Sinaga ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9379 Sun, 28 Apr 2024 00:48:58 +0000 Analisis Pengaruh Jumlah Penduduk, Pertumbuhan Ekonomi, Dan Industri Kecil Terhadap Penyerapan Tenaga Kerja Di Kabupaten Pacitan https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9707 <p style="font-weight: 400;"><em>Increased economic activities, such as production, distribution, and consumption of goods, contribute to economic growth. It is anticipated that a rise in the production of products and services will enhance people's welfare by creating more jobs, bringing in more money, and meeting more needs.</em> <em>In the context of production, labour or workers are not just an element, but a crucial component at every stage. The role of labour is not only limited to the firm level, but has significant potential to contribute to the overall development of a country. This study tries to find out how labour absorption in Pacitan Regency is affected by several factors such as population growth, economic expansion, and the number of small businesses. The researchers applied quantitative techniques. Secondary data from relevant institutions was collected for this study and then reprocessed. The Central Bureau of Statistics of Pacitan Regency is such an institution. The data analysis technique used in this study is multiple linear regression analysis. This research uses SPSS formulas and applications to fulfil certain requirements, which helps to understand the relationship between factors through numerical data. The findings show that labour absorption in Pacitan Regency is positively and significantly influenced by economic growth and the number of small industries. Meanwhile, the labour absorption variable is positively and marginally influenced by the number of population</em><em>.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> economic growth, population, small industry</em></p> Irma Berliana Chandra Dewi, Syamsul Huda, Putra Perdana ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9707 Sun, 28 Apr 2024 00:00:00 +0000 Elevate Customer Loyalty By Omnichannel Integration Quality: Evidence From The Indonesian Beauty Retail Industry https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9811 <p style="font-weight: 400;">This study uses customer engagement (CE) and relationship program receptiveness (RPR) as mediators in the beauty retail sector to examine the relationship between omnichannel integration quality (OCIQ) and customer loyalty (CL). Data came from 1043 respondents obtained through an online survey and analyzed using PLS-SEM. The five dimensions of OCIQ (channel-service configuration, content consistency, process consistency, assurance quality and channel reciprocity quality) positively influence CE and RPR. Assurance quality has the most significant impact on CE and RPR compared to other OCIQ dimensions. CE significantly mediated CL values more than RPR. This study helps retailers implement omnichannel to understand how to win customers' hearts by providing efficient, trustworthy, convincing service and integrated information.</p> <p style="font-weight: 400;"><strong><em>Keywords: </em></strong>Omnichannel Integration Quality, Customer Loyalty, Customer Engagement, Relationship Program Receptiveness, and Retail Marketing</p> Galuh Chynintya Rosita ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9811 Sun, 28 Apr 2024 08:21:15 +0000 Pengaruh Penggunaan Layanan Influencer, Konten Pemasaran Digital, Dan Perasaan Senang Dalam Berbelanja Terhadap Niat Membeli Di Media Sosial Tiktok Sebagai Moderasi Adaptasi Informasi https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9895 <p style="font-weight: 400;">Beberapa tahun ini sedang ramai dibicarakan tentang aplikasi sosial media tiktok yang menjadi tempat promosi dari berbagai produk, hal ini membuat mulai banyak lahir para pelaku uasaha yang mencoba peruntungannya melalui aplikasi platform media sosial Tiktok, para pelaku ussaha menggunakan berbagai cara untuk mempromosikan produk nya, mulai dari menggunakan jasa <em>Influencer</em>, membuat konten-konten marketing seperti foto,maupun video, hingga membuat para calon konsumen merasa <em>enjoy</em> dalam berbelanja, yang bertujuan agar terealisasi nya niat membeli dari calon konsumen.penelitian ini di lakukan kepada 141 responden mahasiswa di Universitas Advent Indonesia Bandung. Metode menggunakan Structural Equation Modeling (SEM) Hasil dari penelitian ini menyatakan bahwa pengaruh layanan Influencer terhadap purchase intention hasil nya tidak signifikan berpengaruh, tetapi sebaliknya untuk hasil yang di peroleh dari <em>Digital content marketing</em> dan <em>enjoybility</em> didapati hasil nya berpengaruh signifikan terhadap <em>Purchase intention. </em>pada hasil selanjutnya menggunakan moderasi Information adaption pada variable influencer, digital content marketing, dan Enjoybility pengaruh terhadap purchase intention menyatakan hasil yang tidak signifikan terjadi. Hal ini perlunya ada sosialisasi pada pelaku usaha agar dapat menyesuaikan hal-hal apa yang dapat meningkatkan niat beli dari calon konsumen.</p> Samuel Hamonangan Aruan, Heddry Purba, Francis Hutabarat ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9895 Sun, 28 Apr 2024 09:14:46 +0000 Pengaruh Pengelolaan Kas Dan Penggunaan Teknologi Informasi Terhadap Kinerja Keuangan Organisasi Nirlaba (Studi Kasus Pada Gereja Masehi Advent Hari Ketujuh Di Indonesia) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9595 <p>Penelitian ini bertujuan untuk mengetahui pengaruh baik secara parsial dan simultan atas pengelolaan kas dengan proksi cash ratio dan penggunaan teknologi informasi dengan proksi public support ratio terhadap operating reserve rasio sebagai proksi dari kinerja keuangan organisasi nirlaba. Penelitian ini merupakan studi kasus pada Gereja Masehi Advent Hari Ketujuh di Indonesia dengan menggunakan pendekatan penelitian deskriptif kuantitatif. Data penelitian menggunakan data sekunder berupa laporan keuangan dari 10 kantor wilayah pelayanan Gereja Masehi Advent Hari Ketujuh di Indonesia Kawasan Barat periode 2011 – 2020. Teknik pengambilan sampel adalah menggunakan non probability, dengan teknik purposive sampling. Dan teknik analisa data yang dilakukan adalah analisa statistik deskriptif, analisa uji asumsi klasik dan analisa regresi berganda dengan &nbsp;menggunakan program SPSS versi 26 sebagai alat pengolahan data. Hasil penelitian menunjukan bahwa cash ratio secara parsial berpengaruh, sedangkan public support tidak berpengaruh terhadap operating reserve ratio sebagai analisa kinerja keuangan organisasi nirlaba, sedangkan secara simultan baik cash ratio dan public support tidak berpengaruh terhadap operating reserve rasio sebagai analisa kinerja keuangan organiasai nirlaba Gereja Masehi Advent Hari Ketujuh di Indonesia pada periode 2011 - 2020.</p> <p>&nbsp;</p> <p><strong>Kata kunci</strong>: Pengelolaan Kas, Rasio Kas, Penggunaan Teknologi Informasi, Rasio Dukungan Publik, Kinerja Keuangan, Rasio Cadangan Operasi</p> Budi Dharmadi, Ronny Buha Sihotang, Judith T. Gallena Sinaga ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9595 Mon, 29 Apr 2024 14:15:19 +0000 Analisis Efisiensi Kinerja Keuangan Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (BEI) : Studi Kasus Dari Laporan Keuangan https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9762 <p>Studi ini menganalisis kinerja lima perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) berdasarkan data dari laporan keuangannya. Kelima perusahaan yang dipilih adalah PT Astra Agro Lestari Tbk, PT Acset Indonusa Tbk, PT Adaro Minerals Indonesia Tbk, dan PT Adaro Energy Indonesia Tbk. Analisis dilakukan terutama terhadap biaya overhead dan pendapatan bunga bersih, serta rasio biaya terhadap pendapatan. Hasil analisis menunjukkan variasi yang signifikan dalam kinerja keuangan dan strategi operasional antara perusahaan-perusahaan tersebut. Beberapa perusahaan mengalami peningkatan pendapatan bunga bersih sementara yang lain mengalami penurunan biaya overhead. Rasio biaya terhadap pendapatan juga bervariasi dari satu perusahaan ke perusahaan lainnya. Penemuan ini memberikan gambaran yang komprehensif tentang kondisi sektor industri di Indonesia, menunjukkan bahwa perusahaan-perusahaan tersebut memiliki pendekatan yang berbeda dalam mengelola biaya operasional dan meningkatkan pendapatan. Studi ini memberikan wawasan berharga bagi para pemangku kepentingan untuk memahami tren dan dinamika di pasar yang beragam ini, serta memberikan landasan untuk pengambilan keputusan yang lebih baik dalam mengelola bisnis.</p> Yulia Komala, Atyanto Mahatmyomo, Agus Supriyadi, Ratih Andriani ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9762 Tue, 30 Apr 2024 15:19:21 +0000 Pengaruh Kapasitas Dividen, Pembayaran Dividen, Free Cash Flow Savings, Tingkat Hutang, Dewan Direksi Terhadap Kinerja Keuangan https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/8882 <p>Rasio Return on Equity (ROE) merupakan salah satu indikator kesehatan keuangan suatu perusahaan. Pengembalian investasi (ROI) suatu perusahaan adalah ukuran profitabilitasnya. Yang memotivasi penelitian ini adalah kebutuhan untuk memahami bagaimana faktor-faktor seperti tabungan arus kas bebas, kapasitas dividen, dewan direksi, tingkat utang, dan kinerja keuangan berinteraksi satu sama lain. Penelitian ini akan menggunakan sampel data pada perusahaan manufaktur makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018 hingga 2021. Persyaratan data dipenuhi oleh 23 perusahaan jika menggunakan teknik seleksi bertujuan. Sampel penelitian ini terdiri dari perusahaan produsen makanan dan minuman yang terdaftar di BEI di Indonesia antara tahun 2018 dan 2021. Terdapat sembilan kelompok yang memenuhi persyaratan data dengan menggunakan teknik seleksi terarah. Perusahaan di bisnis makanan dan minuman menyediakan 36 set data laporan keuangan untuk penelitian ini. Pengujian asumsi digunakan dalam penelitian ini. Penelitian ini dievaluasi melalui penggunaan analisis regresi berganda dan model persamaan regresi berganda. Temuan menunjukkan bahwa tingkat utang tidak berpengaruh terhadap pembayaran dividen atau kinerja keuangan, namun dewan direksi memiliki pengaruh yang sangat negatif terhadap tabungan arus kas bebas dan kinerja keuangan.</p> <p>&nbsp;</p> <p><strong>Kata Kunci:</strong> Kinerja Keuangan, Kapasitas Dividen, Arus Kas Bebas, Penghematan Arus Kas Bebas, Dewan Direksi, Tingkat Hutang</p> Nanda Vito, Mahroji Mahroji ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/8882 Tue, 30 Apr 2024 15:32:45 +0000 Literasi Keuangan Syariah Dan Religiusitas Terhadap Perilaku Konsumtif Mahasiswa Generasi Z Dengan Variabel Mediasi Penggunaan Paylater https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9346 <p style="font-weight: 400;"><em>This study aims to explore the influence of Sharia financial literacy and religiosity level on consumptive behavior, with the use of paylater as a mediating variable, among undergraduate students at UIN Raden Mas Said Surakarta. The purpose sampling method was employed in sample selection, with the Slovin model used to determine the sample size, which consisted of 100 students. Data analysis utilized Partial Least Squares (PLS) with the assistance of SmartPLS 3. The results indicate that Sharia financial literacy significantly affects consumptive behavior and the use of paylater. However, religiosity level does not significantly affect consumptive behavior and the use of paylater. On the other hand, the use of paylater significantly influences students' consumptive behavior. These findings highlight the importance of Sharia financial literacy in managing financial behavior, while religiosity level does not fully determine this aspect. Furthermore, the use of paylater can exacerbate consumptive behavior, indicating the need for better understanding of the financial implications of this payment option.</em></p> <p style="font-weight: 400;"><em>&nbsp;</em></p> <p style="font-weight: 400;"><strong><em>Keywords: </em></strong><em>Islamic Financial Literacy, Religiosity, Consumptive Behavior, Paylater Usage</em><em>.</em></p> Clarisa Khotimatul Fitriyah, Rizky Nur Ayuningtyas Putri ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9346 Wed, 01 May 2024 14:14:12 +0000 Pengaruh Likuiditas, Profitabilitas, Solvabilitas Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern Pada Perusahaan Sektor Konsumsi Yang Terdaftar Di Bursa Efek Indonesia https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9691 <p style="font-weight: 400;"><em>The purpose was to analyze the impact of liquidity, profitability, solvency and Company Size towards the Audit opinion of Going Concern. Research methods using quantitative. The population is an enterprise of enterprises of the consumption sector, and sampling is determined by the method of purposive sampling. Data analysis using multiple linear regression analysis. The results of partial hypothesis testing that liquidity, profitability and no impact on the Audit opinion Going Concern, but only size company has an effect on the Audit opinion Going Concern and while simultaneously that liquidity, profitability, solvency and size company simultaneously not impact Audit opinion Going Concern.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong> <em>Liquidity, Profitability, Solvency, Size Company, Audit Opinion Going Concern</em></p> Shelline Angela, Dianty Putri Purba, Violyne Violyne, Dina Rosmaneliana ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9691 Wed, 01 May 2024 14:54:45 +0000 Pengaruh Kinerja Keuangan, Tingkat Inflasi Dan Pertumbuhan PDB Terhadap Harga Saham Perusahaan Property Dan Real Estate Di Bursa Efek Indonesia (BEI) Periode 2013-2019 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/8509 <p>Laju pertumbuhan Indeks Harga Saham Gabungan (IHSG) di era teknologi mengalami pertumbuhan yang cepat, menunjukkan saham sebagai salah satu pilihan tempat yang tepat untuk berinvestasi. Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan yang diukur dengan Earning Per Share, Price Earning Ratio, dan Return On Equity serta tingkat inflasi dan pertumbuhan GDP terhadap harga saham. Jenis penelitian ini bersifat kuantitatif. Jenis data yang digunakan adalah data sekunder. Populasi dalam penelitian ini adalah perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2013-2019. Teknik pengambilan sampel yang digunakan dalam penelitian ini menggunakan metode purposive sampling yang terdaftar. Terdapat 18 perusahaan dengan 126 observasi sebagai sampel. Berdasarkan nilai probabilitas menunjukkan bahwa PER, ROE, dan pertumbuhan GDP memiliki hubungan positif dan pengaruh yang signifikan terhadap harga saham. Di sisi lain, EPS dan inflasi memiliki pengaruh yang tidak signifikan terhadap harga saham. Hal ini menunjukkan bahwa fluktuasi inflasi dan analisis fundamental tidak lagi menjadi pertimbangan bagi investor dalam mengambil keputusan investasi.</p> <p><strong>Kata kunci</strong> : Earning Per Share, Price Earning Ratio, Return On Equity, tingkat inflasi, pertumbuhan PDB, harga saham</p> Siti Nurlaila, Mahjus Ekanandra, Etty Puji Lestari ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/8509 Wed, 01 May 2024 15:05:38 +0000 Analisis Faktor Preferensi Milenial Bekerja Terhadap Pemilihan Hotel https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4341 <p><em>Some millennials need a comfortable resting place for business trips. The purpose of this study is to analyze what factors influence millennial behavior towards their preferences for choosing hotels during business trips. This study uses a quantitative method with an EFA (Exploratory Factor Analysis) approach with secondary data and primary data stages referring to millennial preference behavior in choosing hotel recommendations. The results of the analysis of millennial behavior factors on preferences for choosing hotels when traveling on business, can show the recommendation of the millennial generation's choice of hotels for business travel needs which refers to millennial behavior towards preferences.</em></p> Lulu Lucyani ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/4341 Thu, 02 May 2024 03:35:00 +0000 Pengaruh Total Aset Dan Dana Pihak Ketiga (DPK) Terhadap Pembiayaan Bank Bukopin Syariah Periode Tahun 2018-2022 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/8971 <p style="font-weight: 400;"><em>A bank's funding, DPK, and total assets can all be used to gauge its success. The bank's total assets and DPK have an impact on how much funding it offers to the general population. The aim of this study is to apply quantitative descriptive approaches to uncover cause-and-effect correlations in the relationship between Total Assets, Third Party Funds, and Financing at Bank Bukopin Syariah from 2018 to 2022. The data utilised comes from the audited financial reports for the years 2018 through 2022 of Bank Bukopin Syariah, which can be accessed on the bank's official website. Multiple linear regression and conventional assumptions were used in the study to evaluate the hypotheses. Financing (Y), Third Party Funds (X2), and Total Assets (X1) were the variables in the analysis. The statistical t test analysis utilising SPSS output at a significance threshold of 0.05 finds a significant result of 0.002 &lt;0.05, suggesting that Total Assets has a partial effect on Financing. Conversely, Third Party Funds do not appear to have any effect on funding, as shown by their larger-than-0.05 significant value of 0.134. The F test analysis's findings show a significant value of 0.006 &lt; 0.05, which suggests that financing from total assets and third party funds is significantly influenced.</em></p> <p style="font-weight: 400;"><strong><em>Keywords: </em></strong><em>Total Assets, Third Party Funds (TPF), Financing</em><em>.</em></p> Panji Rahmansyah, M. Ruslianor Malika ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/8971 Thu, 02 May 2024 04:45:36 +0000 Pengaruh Pelatihan Dan Pengembangan Sdm Terhadap Produktivitas Kerja Karyawan Di PT Advanced Analytics Asia Laboratories https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/8501 <p>Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pelatihan dan pengembangan SDM terhadap produktivitas kerja karyawan PT Advanced Analytics Asia Laboratories. Populasi dalam penelitian ini adalah seluruh karyawan PT Advanced Analytics Asia Laboratories, dengan menggunakan teknik cluster sampling dan didapat sampel sebanyak 41 orang. Metode analisa data yang digunakan adalah Uji Validitas, Uji Reliabilitas, Uji Asumsi Klasik, Uji Regresi Linear Sederhana, Uji Regresi Linear Berganda, Uji Koefisien Korelasi, Uji Koefisien Determinasi, Uji Signifikansi dan Hipotesis.&nbsp; Pelatihan yang diadakan pada PT Advanced Analytics Asia Laboratories dipersepsikan sangat baik, dibuktikan dengan rata-rata skor sebesar 4,31 masuk pada skala interval 4,20 – 5,00 dengan interpretasi sangat baik. Pengembangan SDM yang diadakan oleh Manajemen PT Advanced Analytics Asia Laboratories dipersepsikan baik, dibuktikan dengan rata-rata skor 3,63 masuk pada skala interval 3,40 – 4,19 dengan interpretasi baik. Produktivitas kerja yang dihasilkan oleh karyawan PT Advanced Analytics Asia Laboratories dipersepsikan sangat tinggi, dibuktikan dengan rata-rata skor 4,35 masuk pada skala interval 4,20 – 5,00 dengan interpretasi sangat tinggi. Ada pengaruh positif cukup kuat dan signifikan antara pelatihan dan pengembangan SDM terhadap produktivitas kerja karyawan PT Advanced Analytics Asia Laboratories Hal ini dibuktikan oleh nilai Koefisien Regresi Linear Berganda Y= 8,908 + 0,425 X1 – 0, 310 X2. Nilai Koefisien Korelasi (X1) r = 0,640 dan Koefisien Korelasi (X2) r = 0,376. Nilai Koefisien Determinasi KD = 41,2% Nilai thitung variabel pelatihan (X1) &gt; nilai ttabel (2,650 &gt; 2,024). %. Nilai thitung variabel pengembangan SDM (X2) &gt; nilai ttabel (-0,416&lt;2,024) dan Nilai Fhitung &gt; Nilai Ftabel (13,332 &gt; 3,24).</p> <p><strong>Kata kunci :</strong> Pelatihan, Pengembangan SDM, dan Produktivitas Kerja Karyawan</p> Rita Satria, Hanifah Putri Nurawaliya ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/8501 Thu, 02 May 2024 06:44:16 +0000 Pengaruh Lingkungan Kerja, Motivasi Kerja Dan Disiplin Kerja Terhadap Kinerja Karyawan PT. Perintis Perkasa Medan https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9934 <p style="font-weight: 400;"><em>This study aims to test and analyze the effect of work environment, work motivation and work discipline on employee performance of PT Perintis Perkasa Medan. The research method used in this study uses quantitative research methods with descriptive quantitative research types that are explanatory research. The population of this study were employees at PT Perintis Perkasa Medan totaling 73 people, the sample of this study were 73 respondents. The data analysis method used is multiple linear regression. The results of the f test research where f count 170.569&gt; f table 2.74 with a significant level &lt;0.05 shows simultaneously Work Environment, Work Motivation and Work Discipline simultaneously have a significant influence on the Performance of Employees of PT. Perintis Perkasa Medan. The results of the t test research where the work environment has a positive and significant influence on the performance of employees of PT Perintis Perkasa Medan, work motivation has a positive and significant influence on the performance of employees of PT Perintis Perkasa Medan and work discipline has a positive and significant influence on the performance of employees of PT Perintis Perkasa Medan. The results of the coefficient of determination analysis obtained Adjusted R2 value of 0.876, meaning that the variation of Work Environment, Work Motivation and Work Discipline variables is 87.6%, while the remaining 12.4% is explained by other variables.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> Work Environment, Work Motivation, Work Discipline, Employee Performance</em></p> Wandy Halim, Michael Riady, Yovie Ernanda ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9934 Thu, 02 May 2024 13:50:43 +0000 Pengaruh ROA, ROE, DER Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018 - 2022 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/8897 <p style="font-weight: 400;"><em>The purpose of this study was to examine the effect of ROA, ROE, DER and Company Size on Company Value in Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2018 - 2022. The data used is secondary data sourced from financial reports published by the capital market on the Indonesia Stock Exchange. The research method used in this research is purposive sampling method. There are 100 data samples used as research objects in this study. The results showed that ROA and DER have an effect on Firm Value while ROE and Firm Size have no effect on Firm Value.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> ROA, ROE, DER, Company Size, Company Value</em></p> Belinda Fernanda, Herlin Munthe, Rido Bancin, Ivana Rebecca Aprilia S Depari, Iki Hardiansyah Siregar ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/8897 Fri, 03 May 2024 12:41:57 +0000 Efektivitas Model Penerimaan Teknologi, Inovasi Pribadi Dan Kontrol Perilaku Terhadap Minat Beli Online Shopee https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9382 <p style="font-weight: 400;"><em>This research examines the influence of the Technology Acceptance Model, Personal Innovation, and Behavioral Control on Shopee Online Buying Interest. Using a quantitative study approach and SmartPLS software, data was obtained from 96 Shopee platform users through a questionnaire. This data shows that each component of the Technology Acceptance Model, namely Personal Innovation and Behavioral Control, has a positive relationship with Online Buying Interest. The findings of this research emphasize the relevance of the technology acceptance model on the Shopee platform, consumer personal innovation, and the implementation of effective behavioral control to increase consumer buying interest on the Shopee site. The findings of this study help researchers develop techniques to increase client engagement and satisfaction when shopping for products or services online.</em></p> <p><strong><em>Keywords : </em></strong><em style="font-weight: 400;">Technology Acceptance Model, Personal Innovation, Behavioral Control, Online Buying Interest</em></p> Sinta Nur Sa'idah, Alshaf Pebrianggara, Muhammad Yani ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9382 Sat, 04 May 2024 07:45:12 +0000 Faktor-Faktor Yang Memengaruhi Kinerja Keuangan Pasca Pandemi Covid-19 : Studi Empiris Pada Perusahaan Kesehatan Di Indonesia Dan Malaysia https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9801 <p style="font-weight: 400;"><em>This study aims to compare the factors influencing financial performance between healthcare companies in Indonesia and Malaysia post-COVID-19. This quantitative research utilized samples from the annual reports of healthcare companies in Indonesia listed on the Indonesia Stock Exchange (IDX) and the annual reports of healthcare companies in Malaysia published on their official websites for three consecutive years (2020-2022). Out of a population of 44 healthcare companies in Indonesia and Malaysia, 28 companies met the criteria as samples, comprising 15 healthcare companies in Indonesia and 13 in Malaysia. Purposive sampling method was employed. Regression panel data analysis using Eviews 12 revealed that leverage, approximated by Debt to Asset Ratio (DAR), and intellectual capital, measured by Value Added Capital Employed (VACA), significantly influenced the financial performance of healthcare companies in Indonesia. However, Debt to Equity Ratio (DER), Structural Capital Value Added (STVA), and Total Asset Turnover (TATO) showed no significant impact on financial performance. Conversely, in Malaysian healthcare companies, intellectual capital (VACA) and TATO were identified as influential factors on financial performance, while leverage (DAR and DER) and intellectual capital (STVA) did not significantly affect financial performance</em><em>.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> Financial Perfomance, Debt to Asset Ratio, Debt to Equity Ratio, Value Added Capital Employed, Total Asset Turnover</em></p> Roza Novita Purnamasari, Mahameru Rosy Rochmatullah ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9801 Sun, 05 May 2024 00:30:54 +0000 Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Modal Dan Pertumbuhan Penjulan Terhadap Tax Avoidance https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9898 <p style="font-weight: 400;"><em>The aim of this research is to examine the influence of profitability, leverage, firm size, capital intensity, and sales growth on tax avoidance. The data utilized in this study are secondary data in the form of financial reports or annual reports of manufacturing companies in the food and beverage industry subsector listed on the Indonesia Stock Exchange during the period 2020-2022. The population used in the study comprises all companies listed on the Indonesia Stock Exchange (IDX) with financial reports. The data collection method employed in this research is documentation method. By conducting panel data regression testing using SPSS 25, the results indicate that profitability and capital intensity ratio significantly affect tax avoidance. Meanwhile, leverage, firm size, and sales growth do not have an effect on tax avoidance.</em></p> <p style="font-weight: 400;"><strong><em>Keywords:</em></strong><em> Capital Intensity, Company Size, Leverage, Profitability, Sales Growth</em></p> Eka Afrilian Hady Saputra, Mujiyati Mujiyati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9898 Sun, 05 May 2024 00:36:57 +0000 Pengaruh Penerapan E-Registration, E-Filing, Dan E- Billing Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Yang Menjalankan Usaha Mikro Kecil Dan Menengah (UMKM) Pada KPP Pratama Sukoharjo https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9904 <p style="font-weight: 400;"><em>The purpose of this study is to analyze the influence of implementing e-registration, e-filing, and e-billing systems on the compliance of individual taxpayers engaged in Micro, Small, and Medium Enterprises (MSMEs). The population used in this research consists of individual taxpayers operating MSMEs and implementing electronic tax systems (e-registration, e-filing, and e-billing) registered at the Pratama Tax Office Sukoharjo. The sample in this study comprises owners, managers, or senior employees (individual taxpayers). Data processing in this research utilizes the Statistical Package for the Social Sciences (SPSS) version 26 software, indicating that the implementation of the e-registration system significantly increases tax compliance among MSME taxpayers in the Pratama Tax Office Sukoharjo, with a significance value of 0.030. However, the use of e-filing and e-billing does not significantly impact the level of tax compliance among MSME taxpayers in the region, with respective significance values of 0.997 and 0.084.</em></p> Giovani Giovani, Kurnia Rina Ariani ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9904 Sun, 05 May 2024 00:45:13 +0000 Determinan Etika Atas Penggelapan Pajak (Tax Evasion) : Persepsi Mahasiswa Akuntansi https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9962 <p style="font-weight: 400;"><em>The aim of this research is to identify the determinants of ethics in tax evasion. The population studied comprises students of Muhammadiyah University of Surakarta. The sample was determined using purposive sampling technique, which involves selecting samples based on specific criteria. Data processing was conducted using Statistical Package For The Social Sciences (SPSS) version 21 software. The analysis reveals that the variables of fairness and tax system significantly influence ethics in tax evasion, as evidenced by the significance of the fairness variable being lower than 0.05 and the positive influence indicated by the significance of the tax system variable. However, variables such as discrimination, quality of tax service, likelihood of detection of fraud, and love of money do not significantly affect ethics in tax evasion, as their significance values exceed 0.05.</em></p> <p style="font-weight: 400;">&nbsp;</p> Sabila Nurul Faidah, Mujiyati Mujiyati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9962 Sun, 05 May 2024 01:01:00 +0000 Pengaruh Return On Assets, Return On Equity, Earning Per Share, Dan Debt To Equity Ratio Terhadap Harga Saham https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9961 <p><em>The purpose of this study is to determine the influence of Return On Assets, Return On Equity, Earning Per Share, and Debt To Equity Ratio on stock prices in companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The sampling method employed in this research is purposive sampling technique, resulting in a sample size of 111 companies over 3 years. Secondary data was utilized and processed using SPSS. The findings of the research indicate that Return On Assets has no significant effect on stock prices, Return On Equity has no significant effect on stock prices, Earning Per Share has a significant effect on stock prices, and Debt To Equity Ratio has no significant effect on stock prices.</em></p> Ikhda Choeru Tunisa, Agus Endro Suwarno ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9961 Sun, 05 May 2024 01:22:40 +0000 Strategi Komunikasi Content Creator Rachel Putri Aurelya Siloam Melalui Akun Instagram @rachelsiloam Dalam Penyebaran Karya Difabel https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9282 <p>Dalam ranah media sosial, strategi komunikasi yang efektif sangat penting bagi para content creator untuk berhasil menghubungkan diri dengan audiens mereka. Tujuan dari penelitian ini adalah menganalisis strategi komunikasi yang digunakan oleh konten kreator Rachel Putri Aurelya Siloam melalui akun Instagram @rachelsiloam dalam menyebarkan karya digitalnya, terutama terkait dengan isu-isu parenting anak berkebutuhan khusus. Metode penelitian yang digunakan meliputi wawancara langsung dengan Rachel dan audiensnya, observasi lapangan, serta analisis konten digital. Hasil penelitian menunjukkan bahwa Rachel Putri Aurelya Siloam berhasil mengimplementasikan karya digitalnya dengan baik melalui akun @rachelsiloam, yakni program "Observasi" yang memberikan dampak positif terutama bagi orang tua dengan anak berkebutuhan khusus. Rachel memilih topik-topik yang relevan dengan audiensnya dan memanfaatkan fitur Live Instagram untuk berinteraksi dengan mereka. Rachel juga berhasil menggunakan strategi komunikasi yang tepat dengan cara mengenal khayalak/audiensnya, menyusun pesan yang relevan dan sesuai dengan kebutuhan audiens, serta menggunakan metode komunikasi yang efektif melalui fitur Live Instagram. Penelitian ini diharapkan mampu menginspirasi dan memotivasi banyak orang dalam keterkaitan dengan isu difabilitas. Penelitian ini juga menunjukkan bahwa konten kreator difabel dapat menggunakan platform media sosial untuk menyebarkan informasi, memberikan dukungan, dan membangun kesadaran tentang isu-isu tertentu seperti difabilitas dan inklusivitas.</p> <p>&nbsp;</p> Laili Fithriyah, Erman Anom ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9282 Sun, 05 May 2024 01:31:30 +0000 Kontribusi PKB Dan BBNKB Bagi Pajak Daerah Provinsi Jawa Barat https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9966 <p style="font-weight: 400;"><em>Local</em><em> Tax</em><em>es</em> <em>are</em><em> one of the local government revenues that is beneficial for financing and developing a region. Each region has revenues that sometimes result in inequality in the development of an area, due to differences in the potential of each region. Local tax revenue is one of the largest contributors to Local </em><em>Own-Source</em><em> Revenue (PAD). This study aims to retest the contribution of Motor Vehicle Tax (PKB) and </em><em>Tax of Transfer Vehicle Ownership</em><em> (BBNKB) to </em><em>local</em> <em>t</em><em>ax</em><em>es</em><em> revenue in West Java Province in 2015-2022. This study used quantitative methods with a causal associative analysis process. Statistical data processing uses descriptive analysis, correlation and determination efficiency, regression and significance tests from data on the realization of PKB, BBNKB and </em><em>local</em> <em>tax</em><em>es</em><em> revenues. The results of observations based on statistical analysis show that local taxes are influenced by PKB (sig. 0.00 &lt; 0.05) but not by BBNKB (sig. 0.06 &gt; 0.05). Simultaneously, local taxes are affected by PKB and BBNKB (sig. 0.00 &lt; 0.05).</em></p> Michellevanessa Pandingan, Joan Yuliana Hutapea ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9966 Sun, 05 May 2024 02:15:45 +0000 Pengaruh Sistem Informasi Akuntansi Dan Pengendalian Internal Terhadap Kinerja Karyawan Pada GMAHK Uni Indonesia Kawasan Barat https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9693 <p>Penelitian ini bertujuan untuk menguji pengaruh sistem informasi akuntansi dan pengendalian internal terhadap kinerja karyawan pada GMAHK Uni Indonesia Kawasan Barat. Data dikumpulkan melalui survei yang diselesaikan oleh peserta yang bekerja di GMAHK Uni Indonesia Kawasan Barat pada bulan Maret 2024. 50 kuesioner dikembalikan dengan lengkap dan mudah dikelola. Analisisnya menggunakan metode kuadrat terkecil biasa dengan <em>convenience sampling</em> sebagai bagian dari prosedur pengambilan sampel. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi tidak memiliki pengaruh terhadap kinerja karyawan di GMAHK Uni Indonesia Kawasan Barat, sedangkan pengendalian internal memiliki pengaruh positif dan signifikan terhadap kinerja karyawan di GMAHK Uni Indonesia Kawasan Barat. Temuan penelitian menunjukkan bahwa meningkatkan pemanfaatan teknologi informasi dalam akuntansi sangat penting untuk meningkatkan kinerja karyawan dan meningkatkan efisiensi GMAHK Uni Indonesia Kawasan Barat.</p> <p>&nbsp;</p> Yolin Tri Wedari, Paul Eduard Sudjiman, Marlinda Siahaan ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9693 Mon, 06 May 2024 10:02:52 +0000 Analisis Perbandingan Pengaruh Suku Bunga BI, Money Supply, Inflasi, Dan Kurs Dolar Terhadap Indeks Saham: Studi Kasus LQ45 Dan Jakarta Islamic Index Di Bursa Efek Indonesia https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9258 <p>Penelitian ini menganalisis pengaruh suku bunga BI, money supply, inflasi, dan kurs dolar terhadap performa dua indeks saham utama di Bursa Efek Indonesia, yaitu LQ45 dan Jakarta Islamic Index, selama periode Januari 2013 hingga Desember 2022. Dengan menggunakan metode analisis regresi, temuan penelitian mengungkapkan bahwa suku bunga BI memiliki pengaruh positif terhadap kedua indeks saham, sementara money supply, inflasi, dan kurs dolar menunjukkan pengaruh negatif terhadap kedua indeks saham. Koefisien determinasi sebesar 6,3% untuk LQ45 dan 11,3% untuk Jakarta Islamic Index menandakan bahwa sebagian variabilitas dalam kinerja kedua indeks dapat dijelaskan oleh kombinasi faktor-faktor yang diteliti. Dengan 100 sampel yang diperoleh melalui teknik purpose sampling, penelitian ini memberikan wawasan yang berharga bagi pemangku kepentingan pasar keuangan, investor, dan pengambil kebijakan. Hasil ini memberikan dasar untuk merancang strategi investasi dan manajemen risiko yang lebih efektif dalam menghadapi dinamika pasar modal Indonesia selama periode penelitian. Penelitian ini berpotensi menjadi landasan untuk penelitian lebih lanjut dan memberikan kontribusi penting dalam memahami hubungan kompleks antara faktor ekonomi makro dan pergerakan indeks saham.</p> <p>&nbsp;</p> <p><strong>K</strong><strong>ata Kunci</strong><strong>: </strong>Suku Bunga BI, Money Supply, Inflasi, Kurs Dolar, Indeks Saham, LQ45, Jakarta Islamic Index, Bursa Efek Indonesia</p> Albert Albert, Victor Soeindra, Yanuar Dananjaya ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9258 Mon, 06 May 2024 10:47:04 +0000 The Millennial Money Mindset: Redefining Financial Competency https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9989 <p style="font-weight: 400;"><em>This study explores the relationships among Millennial Money Mindset, Economic Environment, Financial Literacy, and Financial Competency at Bank BRI's Pontianak branch. Using a quantitative research design, a sample of 70 customers was randomly selected, and data were analyzed using Smart PLS. The results demonstrate significant direct effects, with Millennial Money Mindset and Economic Environment both positively influencing Financial Literacy and Financial Competency. Additionally, the indirect effects show that Financial Literacy mediates the relationship between Millennial Money Mindset and Financial Competency, as well as between Economic Environment and Financial Competency, indicating that financial literacy plays a crucial role in enhancing financial competency. The findings suggest that fostering a positive millennial mindset and creating a conducive economic environment can improve financial literacy, leading to greater financial competency among customers. For Bank BRI, these results highlight the importance of developing financial education programs, offering tailored digital banking solutions, and engaging with the community to support financial literacy. By adopting these strategies, the bank can better serve its millennial clientele, ultimately contributing to increased customer satisfaction and sustainable business growth.</em></p> Abdul Rasyid, Andre Prasetya Willim, Siti Khaeryyah ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9989 Mon, 06 May 2024 11:11:07 +0000 Pengaruh Persepsi Harga, Citra Merek Dan Electronic Word Of Mouth (E- WOM) Terhadap Minat Beli Aplikasi musik Spotify Premium https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10000 <p style="font-weight: 400;"><em>The presence of music applications is an influence on people's lifestyles, especially the Millennial generation. The lifestyle of people who are influenced by the existence of the internetand current trends and the continued development of devices that increasingly provide convenience in supporting online activities, causing a shift in music listening habits from CD / radio to online music streaming, this shift causes a new trend, namely free topaid listening behavior. This study aims to determine the effect of price perception, Brand Image and E-WOM on Buying Interest in Spotify Premium Music Application Services. This research is included in the type ofquantitative research with the method of collecting data in the form of questionnaires. The sample in this study amounted to 80 respondents The sampling technique used was non-probability sampling with the purposive sampling method. Data are obtained by distributing questionnaires. The data analysis method uses Partial Least Square (PLS) analysis with the help of the Smart PLS</em></p> <p style="font-weight: 400;"><em>3.0 program, From the results of the study shows that Price Perception, Brand Image and E-WOM have a positive and significant effect on the Buying Interest of Spotify Premium Music Application Services. This is inline with the hypothesis, itcan be said to be significant (positive).</em></p> Laili Maghfiroh, Siti Aminah ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10000 Tue, 07 May 2024 06:55:47 +0000 Pengaruh Kualitas Pelayanan Dan Fasilitas Terhadap Loyalitas Pelanggan Melalui Kepuasan Pelanggan (Studi Pada Pelanggan PT KAI DAOP 8 Surabaya) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9758 <p style="font-weight: 400;"><em>It is known that today's transportation is very diverse. There are a lot of options that customers can choose according to their preferences and budget. PT KAI DAOP 8 Surabaya was chosen as the research object because it is a large transportation company that has been established for a long time in the Surabaya City area. The purpose of this research is to determine the effect of service quality (X1) and facilities (X2) on customer loyalty (Y) through customer satisfaction (Z). The data collected is in numerical form and analyzed using SPSS, so the method used is quantitative. Data collection was carried out by distributing questionnaires and documentation. The population of this study are people who have used the services of PT KAI DAOP 8 Surabaya. The research sample was 100 respondents. The research results show that service quality and facilities have a significant effect on customer loyalty. The quality of service and facilities significantly influences customer satisfaction. Customer satisfaction significantly influences customer loyalty. The quality of services and facilities affects customer loyalty indirectly and significantly through customer satisfaction.</em></p> Ryan Fiqih TriHidayat, Lia Nirawati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9758 Wed, 08 May 2024 05:50:04 +0000 Pengaruh Net Profit Margin (NPM), Return On Asset (ROA) Dan Current Ratio (CR) Terhadap Dividen Payout Ratio (DPR) Industri Manufaktur Sub Sektor Plastik Dan Kemasan Di Bursa Efek Indonesia (BEI) Tahun 2017-2020 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9936 <h1>Tujuan dari diadakannya penelitian ini adalah untuk melihat Pengaruh Net Profit Margin (NPM), Return On Asset (ROA) dan Current Ratio (CR). Terhadap Dividen Payout Ratio (DPR) Industri Manufaktur Sektor Plastik dan Kemasaan di Bursa Efek Indonesia (BEI) Tahun 2017-2020. Jenis penelitian yang digunakan untuk penelitian ini adalah penelitian kuantitatif, sumber data dalam penelitian ini adalah penelitian sekunder. Populasi penelitian ini diperoleh 14 perusahaan yang masuk dalam kriteria terdaftar, 3 perusahaan yang tidak mempublikasikan secara rutin selama periode penelitian, 5 perusahaan yang tidak memperoleh laba bersih selama periode penelitian, dan perusahaan terdaftar dikurangi dengan perusahaan tidak terdaftar, dan dikurangi dengan perusahaan yang tidak memperoleh laba bersih hasilnya adalah 6 dan dikalikan 4 tahun menjadi 24. Teknik pengumpulan data yang digunakan dalam penelitian ini menggunakan teknik dokumentasi mengumpulkan data sekunder dari laporan keuangan tahunan subsektor plastik dan kemasan tahun 2017-2020 berdasarkan hasil penelitian ini secara parsial dan simultan bahwa variable x Net Profit Margin (NPM), Return On Asset (ROA), dan Current Ratio (CR) pengaruh signifikan pada variabel y Divident Payout Ratio (DPR). Hasil koefisien determinasi menunjukkan variabel- variabel independen (X) mempengaruhi variabel devenden (Y) dalam penelitian ini sebesar 47 % sedangkan 53% lainnya terpengaruh oleh variabel atau factor lain diluar penelitian.</h1> Monika Vio Lista Siburian, Destiana Fitriyani Sembiring, Putri Yohana Natasya Tambunan, Sri Masita Bangun, Helman Helman, Lailan Safina Hasibuan ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9936 Thu, 09 May 2024 14:13:19 +0000 Analisis Pengaruh Rasio Keuangan Terhadap Nilai Perusahaan Pada Sektor Perusahaan Consumer Cyclicals Dan Consumer Non- Cyclicals Yang Terdaftar Di Bursa Efek Indonesia https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9231 <p>perusahaan di sektor Consumer Cyclicals dan Consumer Non- Cyclicals yang terdaftar di Bursa Efek Indonesia. Metodologi yang digunakan meliputi analisis regresi linear berganda untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa beberapa rasio keuangan memiliki pengaruh signifikan terhadap nilai perusahaan. Pada sektor Consumer Cyclicals, likuiditas, efisiensi, dan market prospect tidak berpengaruh terhadap nilai perusahaan, sedangkan leverage dan profitabilitas berpengaruh positif terhadap nilai perusahaan. Pada sektor Consumer Non-Cyclicals, likuiditas dan efisiensi berpengaruh negatif terhadap nilai perusahaan, sedangkan leverage tidak berpengaruh terhadap nilai perusahaan, serta profitabilitas dan <em>market prospect </em>berpengaruh positif terhadap nilai perusahaan.Penelitian ini juga memberikan wawasan baru terhadap pemangku kepentingan dalam membuat keputusan investasi dan strategi perusahaan. Kesimpulan penelitian menegaskan pentingnya manajemen rasio keuangan dalam meningkatkan nilai perusahaan, memberikan kontribusi terhadap literatur keuangan serta praktik bisnis di Indonesia.</p> <p>&nbsp;</p> <p><strong>K</strong><strong>ata Kunci</strong><strong>: </strong>Rasio Keuangan, Nilai Perusahaan, <em>Consumer Cyclicals</em>, <em>Consumer Non-Cyclicals</em>, Bursa Efek Indonesia, Rasio Likuiditas, Rasio <em>Leverage</em>, Rasio Efisiensi, Rasio Profitabilitas, Rasio Prospek Pasar, Analisis Regresi, Perbedaan Sektoral, <em>Current Ratio</em>, <em>Debt to Equity Ratio</em>, <em>Total Asset Turnover Rasio</em>, <em>Return on Equity</em>, <em>Price to Book Value Ratio</em></p> Edric Gordon, Victor Soeindra, Yanuar Dananjaya ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9231 Thu, 09 May 2024 14:47:12 +0000 Pengaruh Magang Wirausaha Merdeka, Motivasi, Penggunaan Media Sosial Dan Self-Efficacy Dalam Meningkatkan Minat Berwirausaha Mahasiswa https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10037 <p style="font-weight: 400;"><em>This study aims to analyze the significance of the influence of independent entrepreneurial internships, motivation, social media usage, and self-efficacy on students' entrepreneurial interest. The method used in this research is correlational with a quantitative approach. The data collection technique used in this study is a questionnaire. The population in this study consists of students who have participated in the Independent Entrepreneurial Program in 2023, totaling 400 students from 8 universities. The sample in this study was taken from 30% of the total population, which is 120 students. The data analysis technique used in this study consists of instrument validity and reliability tests, classic assumption tests (normality test, heteroskedasticity test, and multicollinearity test), multiple regression analysis (t-test and F-test), and determination coefficient. The results of the study concluded that: Hypothesis 1 states that independent entrepreneurial internships have a significant effect on students' entrepreneurial interest. Hypothesis 2 states that motivation has a significant effect on students' entrepreneurial interest. Hypothesis 3 states that social media usage does not have a significant effect on students' entrepreneurial interest. Hypothesis 4 states that self-efficacy has a significant effect on students' entrepreneurial interest. Independent entrepreneurial internships, motivation, social media usage, and self-efficacy collectively or together influence entrepreneurial interest.</em></p> Aenuriya Syifana, Mahameru Rosy Rochmatullah ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10037 Sat, 11 May 2024 05:22:29 +0000 Analisis Faktor-Faktor Yang Mempengaruhi Audit Report Lag Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (BEI) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10044 <p style="font-weight: 400;"><em>The aim of this research is to analyze the influence of Audit Tenure, Audit Committee Size, Audit Committee Expertise, Audit Committee Meetings and Financial Distress on Audit Report Lag. The population in this research is manufacturing companies in the goods and consumption sector listed on the Indonesia Stock Exchange in 2019-2022, totaling 78 companies. The sample was determined using a purposive sampling technique, namely selecting samples based on certain criteria, so that 140 samples were obtained. Data processing in this study used the Statistical Package For The Social Sciences (SPSS) software version 25, showing that audit committee meetings and financial distress had an effect on audit report lag in goods and consumer sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. , while audit tenure, audit committee size and audit committee expertise have no effect on audit report lag in consumer goods and manufacturing sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period.</em></p> Mugi Handayani, Rina Trisnawati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10044 Sat, 11 May 2024 05:53:50 +0000 Analisis Pengaruh Ekspor, Harga Minyak Dan Kurs Terhadap Inflasi Di Indonesia Tahun 1990-2019 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10038 <p style="font-weight: 400;"><em>The aim of this research is to analyze the influence of exports, oil prices, and exchange rates on inflation in Indonesia. This study employs secondary data obtained from IndexMundi, the World Bank, the Central Bureau of Statistics (BPS), and other supporting institutions during the period 1990-2019. The analysis utilizes regression analysis using the Error Correction Model (ECM) method. Subsequently, tests are conducted within the model using Stationarity Test, R-Square Test, F Test, and T Test. The results of the research indicate that the value of exports has a significant impact on inflation. Oil prices also have a significant influence on inflation. Exchange rates likewise have a significant impact on inflation. The results of the F Test analysis indicate that the independent variables, namely exports, oil prices, and exchange rates, collectively influence inflation in Indonesia.</em></p> Huda Einurohmah, Maulidyah Indira Hasmarini ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10038 Sat, 11 May 2024 06:21:32 +0000 Pengaruh Kinerja Keuangan, Profil Perusahaan, Kepemilikan Manajerial, Kebijakan Deviden, Dan Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10054 <p style="font-weight: 400;"><em>This study aims to analyze whether financial performance, company profile, managerial ownership, dividend policy, and board of commissioners affect Corporate Social Responsibility disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2022. The population in this study consists of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2022, totaling 228 companies. This research utilizes secondary data obtained from the annual reports of companies listed on the IDX from 2019 to 2022. The sampling technique employed is purposive sampling method, resulting in a sample of 23 companies with data analyzed from 92 companies over the years 2019 to 2022. Data collection is conducted through documentation method with multiple linear regression analysis technique. The research findings indicate that only one variable, namely financial performance, significantly influences CSR disclosure, while the other four variables, namely company profile, managerial ownership, dividend policy, and board of commissioners, do not have a significant influence on CSR disclosure.</em></p> Meisa Widhaningrum, Rina Trisnawati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10054 Mon, 13 May 2024 04:04:33 +0000 Pengaruh Strategi Marketing, Pelayanan, Dan Pinjaman Terhadap Peningkatan Kinerja Karyawan PT. Bank Mandiri Taspen Kc Pematang Siantar https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10067 <p style="font-weight: 400;">The aim of the research is to determine the results of the analysis of the influence of Marketing, Service and Loan Strategies on Increasing Employee Performance at PT. Bank Mandiri Taspen KC Pematang Siantar. The research methods used in this research include quantitative. The population of this research is all active employees at PT. Bank Mandiri Taspen KC Pematang Siantar. Sampling was carried out by distributing questionnaires via gform to 22 employees of PT. Bank Mandiri Taspen KC Pematang Siantar uses the Census method where the entire population is sampled. The data analysis technique uses multiple linear regression. The results of partial hypothesis calculations obtained tcount &gt; ttable or, 4.594 &gt; 2.085 and 0.000 &lt; 0.05, meaning that marketing strategy has a partial positive and significant effect on employee performance. The results of partial hypothesis calculations obtained tcount &gt; ttable or 3.511 &gt; 2.085 and 0.002 &lt; 0.05, meaning that service has a partial positive and significant effect on employee performance. The results of partial hypothesis calculations obtained tcount &gt; ttable or 3.545 &gt; 2.085 and 0.002 &lt; 0.05, meaning that loans have a partial positive and significant effect on employee performance. The results of simultaneous hypothesis calculations obtained a value of Fcount (30.028) &gt; Ftable (3.522) and 0.000 &lt; 0.05, meaning that marketing, service and loan strategies have a positive and significant effect simultaneously on employee performance. The results of the coefficient of determination test which can be seen from the Adjusted R Square are 83.3%, showing that marketing, service and loan strategies affect employee performance, while the remaining 16.7% is influenced by other variables outside the research model.</p> Aulia Rafli, Enryco Septian Sidabuar, Deni Faisal Mirza, Susan Novrini ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10067 Mon, 13 May 2024 04:26:29 +0000 Evaluasi Sistem Pemberian Kredit Pada PT ABC https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10068 <p class="TextBody"><em><span lang="EN-US">The purpose of this study is to assess the process of granting credit to PT ABC, especially how the process of applying for and disbursing credit. The research was conducted by looking at and talking with PT ABC employees. The results show that PT ABC's lending procedure is running in accordance with the current procedure. Sales handle credit applications, and prospective debtors are briefed on credit terms. The survey head enters the survey data into the system for further study. Credit disbursement after leadership approval and administrative research Collateral documents and credit cards are given to debtors who pay off their credit. The submitted documents are eligible for credit. This study improves our understanding of how PT ABC provides credit and offers suggestions for improvement.</span></em></p> <p>&nbsp;</p> Nur Dina ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10068 Mon, 13 May 2024 04:35:25 +0000 Pengaruh Good Corporate Governance, Profitabilitas, Dan Leverage Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9837 <p>Penelitian ini bertujuan untuk menguji pengaruh <em>good corporate governance</em>, profitabilitas, dan <em>leverage</em> terhadap pengungkapan <em>corporate social responsibility</em> pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. <em>Good Corporate Governance </em>dalam penelitian ini diproksikan oleh kepemilikan manajerial, komisaris independen, dan komite audit. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Penelitian ini merupakan penelitian kuantitatif. Pemilihan sampel dalam penelitian ini menggunakan metode <em>purposive sampling,</em> sehingga diperoleh 45 sampel. Teknik analisis pada penelitian ini memakai analisis regresi linier berganda. Hasil penelitian menunjukkan kepemilikan manajerial, komisaris independen, komite audit, dan leverage tidak berpengaruh terhadap pengungkapan <em>corporate social responsibility. </em>Sedangkan profitabilitas berpengaruh terhadap pengungkapan <em>corporate social responsibility</em>.</p> <p>&nbsp;</p> <p><strong>Kata Kunci</strong><strong>:</strong> Kepemilikan Manajerial, Komisaris Independen, Komite Audit, Profitabilitas, <em>Leverage</em>, Pengungkapan <em>Corporate Social Responsibility.</em></p> Nur Laeli Indarwati, Sri Trisnaningsih ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9837 Mon, 13 May 2024 04:43:31 +0000 Influence Of Service Quality On Customer Loyalty Through Customer Satisfaction PT. POS Indonesia https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/8893 <p>Tujuan penelitian ini adalah untuk mengetahui pengaruh kualitas pelayanan terhadap loyalitas konsumen melalui kepuasan pelanggan pada PT. Pos Indonesia. Jumlah populasi yang diambil didalam penelitian ini adalah berjumlah 90 responden dengan Teknik pengumpulan data yang digunakan adalah <em>Simple random sampling </em>yang termasuk ke dalam <em>probability sampling. </em>Teknik analisis yang digunakan untuk uji instrumen data yaitu uji regresi berganda dengan alat bantu software SPSS versi 25 dan uji sobel. Dari hasil penelitian diketauhi bahwa 4 hipotesis penelitian yang diajukan mendapatkan dukungan data empiris. Temuan riset ini menjelaskan pengaruh kualitas pelayanan terhadap loyalitas konsumen melalui kepuasan pelanggan. Hasil penelitian ini dapat dimanfaatkan bagi peneliti selanjutnya dan juga pihak PT. Pos Indonesia terkait dengan perancangan strategis yang relevan.</p> <p>Kata kunci: <strong>Kualitas pelayanan, Loyalitas konsumen, Kepuasan pelanggan.</strong></p> Rifky Daffa Maulana, Yun Yun ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/8893 Mon, 13 May 2024 04:48:47 +0000 Pengaruh Kualitas Produk, Citra Merek, Dan Harga Terhadap Kepuasan Konsumen Pada Konsumen Sepatu Nike Di Surabaya https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9849 <p class="TextBody"><em><span lang="EN-US">The purpose of this study is to identify the extent to which product quality, brand image, and price influence customer satisfaction among Nike shoe consumers in Surabaya. The population for this study was determined to be 674,564 Surabaya residents in the year 2022. Data collection was done using a questionnaire distributed to a sample of 100 respondents. The sampling technique employed was non-probability sampling, specifically purposive sampling. The sample criteria included Surabaya residents aged 20 to 34 who use Nike shoes. The study utilized validity testing, reliability testing using Cronbach’s alpha, normality testing using the Kolmogorov-Smirnov test, multicollinearity testing, heteroskedasticity testing using scatterplot methods, multiple linear regression analysis, coefficient of determination analysis, simultaneous (F) test, and partial (T) test. All statistical analyses were performed using SPSS 23. The results of this study indicate that product quality, brand image, and price collectively have a significant impact on customer satisfaction, with an effect size of 37.744. Specifically, product quality and price individually significantly influence customer satisfaction, with effect sizes of 3.750 and 5.634, respectively. However, the brand image variable does not significantly affect customer satisfaction, with an effect size of 1.301.</span></em></p> <p>&nbsp;</p> Resanda Putra Sulistiono ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9849 Mon, 13 May 2024 08:52:07 +0000 Keberlangsungan UMKM Saat Ada dan Tidaknya Tiktok Shop Prespektif Persaingan Pasar Syariah (Studi Di Pasar Panorama Kota Bengkulu) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10073 <p style="font-weight: 400;">Based on the perspective of sharia market competition, the aim of the research is to find out the sustainability of MSMEs in the Panorama market of Bengkulu city when there are and are not TikTok shops based on the perspective of sharia market competition. To find out how efforts are made by MSME players in the Panorama market of Bengkulu city. in facing market competition when there is or is not a TikTok shop based on the perspective of sharia market competition. The type of research used is field research with data collection methods, namely observation, interviews and documentation with a descriptive qualitative approach in analyzing the data. The subjects in this research are MSME traders in the Bengkulu City Panorama Market. The results that emerge from this research are the sustainability of MSMEs in the Bengkulu City Panorama Market when there are no TikTok shops. The Bengkulu City Panorama Market MSMEs do not manage employees and customers, lack of product innovation and sales, some even don't do it at all, lack of creativity and innovation among MSME players, dishonesty and openness regarding purchasing capital and profits taken, related to the efforts made by MSME players, including continuing to sell at the stalls they own. do not try to compete by selling on TikTok shops or other e-commerce, while a small part of the traders only post normally on Whatsapp, Facebook and Instagram. Therefore, if viewed from the perspective of sharia market competition, the things mentioned above are not in accordance with Fatahana's nature, namely professionalism. and tabigh, namely conveying things about the product truthfully.</p> Aldo Aldo, Desi Isnaini, Nurrahmah Putry ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10073 Mon, 13 May 2024 09:57:02 +0000 Faktor-Faktor Yang Mempengaruhi Financial Distress Pada Perusahaan Transfortasi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2016-2022 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/8266 <p>Tujuan didirikanya sebuah entitas adalah untuk long live dan sustain, sememntara dalam perspektif manajemen keuangan adalah untuk memaksimalkan nilai perusahaan. Dengan kata lain tidak satu perusahaan yang menginginkan usahannya bangkrut, maka dari pada itu segala kemungkinan yang dapat menghambat <span style="text-decoration: line-through;">akan</span> tercapainya tujuan tersebut harus diminimalisir sejak dini terkhusus dalam memprediksi kemungkinan terjadinya kebangkrutan melalui indikator <em>financial distress.</em>&nbsp; Analisis <em>financial distress </em>sangat penting dilakukan sebagai antisipasi bagi manajemen dalam memperbaiki kinerjanya agar kebangkrutan dapat dihindari sedini mungkin, &nbsp;sehingga menjadi penting &nbsp;bagi perusahaan untuk faktor - faktor yang dapat mempengaruhinya.&nbsp; Secara konseptual analisis <em>financial distress</em> dapat diukur dengan kinerja keuangan diantaranya melalui rasio keuangan seperti <em>Current Ratio</em>, <em>Total Assets Turnover</em>, dan <em>Debt to Assets Ratio</em>. &nbsp;Namun pada survei awal ditemukan <em>empirical gap</em> pada PT Adi Sarana Tbk serta adanya beberapa research gap tentang variabel terkait terhadap <em>financial distress </em>yang menyebakna penelitian ini dilaksanan<em>.&nbsp; </em>Perbedaan penelitian ini dengan sebelumnya terletak pada jumlah periode penelitian yang lebih panjang yaitu 7 tahun sehingga diharapkan hasilnya lebih representatif. Dengan populasi 36 perusahaan, diperoleh sampel secara <em>purposive</em> sebanyak 10 perusahaan. Berdasarkan <em>Robust Least Square Analysist</em> dihasilkan bahwa secara simultan dan parsial <em>Current Ratio</em>, <em>Total Assets Turnover</em>, dan <em>Debt to Assets Ratio</em> berpengaruh signifikan terhadap <em>financial distress</em>, sehingga ketiga variabel tersebut dapat digunakan untuk mengukur <em>financial distress </em>&nbsp;perusahaan transportasi yang terdaftar di BEI.</p> Nani Ernawati, Rama Syiraul Fikri ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/8266 Mon, 13 May 2024 10:42:13 +0000 Pengaruh Literacy Food Terhadap Kualitas Hidup Perempuan Penambang Emas Skala Kecil Di Desa Logas Kabupaten Kuantan Singingi https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10076 <p style="font-weight: 400;"><em>This research aims to analyze the influence of food literacy on the quality of life of women small-scale gold miners in Logas Village, Kauntan Singingi Regency. Data was collected through literature and documentation studies as well as field surveys with the respondents being: women small-scale gold miners in Logas Village, Kuantan Singingi. The analysis uses qualitative descriptive. The results of the research show that the Food Literacy Component of ASGM Women in Logas village is categorized as good so that the knowledge of ASGM women in Logas village is good. The income ASGM women in Logas village exceeds the poverty line and 1 is borne by the husband. Even though their knowledge of food literacy is good, it is not intentional because of their low level of education so they cannot read, the income of ASGM women in Logas village can meet their food needs, food literacy affects the quality of life of ASGM women in Logas village.</em></p> Toti Indrawati; Hilmah Zuryani; Rahmita Budiartiningsih ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10076 Mon, 13 May 2024 14:12:31 +0000 Strategi Penguatan Potensi Lokal UMKM Batik Tulis Goluak Loge Untuk Mendukung Pembangunan Di Desa Logas Kabupaten Kuantan Singingi https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10077 <p style="font-weight: 400;"><em>This research aims to analyze strategies for strengthening the local potential of Goluak Loge Batik Tulis MSMEs to support development in Logas Village, Kuantan Singingi Regency. Data was collected through questionnaires and interviews with respondents, namely the Logas Village government, Goluak Loge Written Batik MSME Workers and village residents who had bought the batik. The analysis uses SWOT and qualitative descriptive. The research results show that based on the SWOT analysis diagram image, this strategy is in quadrant 2 (OW). The strategy used is to change the old strategy into a new strategy, because stability in quadrant 2 indicates that this MSME is weak but has great opportunities. If you change your strategy, these MSMEs have the potential to continue to grow.</em></p> Hilmah Zuryani; Rahmita Budiartiningsih, Cut Endang Kurniasih, Zulfadil Zulfadil, Fakhri Rabialdy ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10077 Mon, 13 May 2024 14:39:03 +0000 Pengaruh Motivasi, Kompetensi, dan Gaya Kepemimpinan Terhadap Kinerja Prajurit Bekangdam IV/Diponegoro https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9988 <p><em>This research aims to determine the influence of motivation, competence and leadership style on the performance of Bekangdam IV/Diponegoro Soldiers. The method used is quantitative with a type of field research.</em> <em>Through the accidental sampling technique, a sample of 72 soldiers was obtained. The data sources for this research are divided into primary data sources in the form of questionnaires and secondary data sources, namely documents in the form of additional data during the research. &nbsp;Data was collected through observation, documentation and questionnaires which became research instruments. Data was collected and then analyzed through multiple linear regression analysis and hypothesis testing. The results of the research state that Motivation, competency, and leadership style have a positive and significant effect on the performance of Bekangdam IV/Diponegoro Soldiers. &nbsp;The leadership style applied by the leader is a motivational type. </em></p> <p>&nbsp;</p> <p>&nbsp;</p> Dimas Aditya Ambarwanto, Kasmari Kasmari ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9988 Tue, 14 May 2024 04:51:52 +0000 Pengaruh Tax Innovation, Taxpayer Awareness, Tax Knowledge, Tax Sanction, Kualitas Pelayanan Fiskus dan Kepercayaan Pada Pemerintah Terhadap Kepatuhan Wajib Pajak PBB-P2 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10074 <p>Penelitian ini dilakukan bertujuan untuk mengetahui pengaruh <em>tax innovation, taxpayer awareness</em>, <em>tax knowledge</em>, <em>tax sanction, </em>&nbsp;kualitas pelayanan fiskus dan kepercayaan pada pemerintah terhadap kepatuhan wajib pajak bumi dan bangunan di Desa Pagak Kabupaten Sragen dengan jumlah populasi sebanyak 2.579 Wajib Pajak&nbsp; dan bertujuan untuk mengkaji perihal efektivitas dari variabel-variabel tersebut berdasarkan persepsi dari masyarakat dalam meningkatkan kesadaran pembayaran pajak di Indonesia. Metode kuantitatif digunakan dalam penelitian ini sebagai metodologi penelitiannya. Survey, observasi langsung, dan penyebaran kuisioner dalam penelitian ini dipilih untuk digunakan sebagai teknik dalam pengumpulan data. Hasil penelitian ini menunjukkan bahwa variabel <em>Tax Innovation</em>, Kualitas Pelayaan Fiskus dan Kepercayaan pada Pemerintah tidak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak PBB-P2, Sedangkan variabel <em>Taxpayer Awarness, Tax Knowledge</em> dan <em>Tax Sanction</em> berpengaruh secara signifikan terhadap Kepatuhan Wajib Pajak PBB-P2.</p> Anggi Bela Ananda, Lintang Kurniawati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10074 Tue, 14 May 2024 06:22:33 +0000 Pengaruh Penghindaran Pajak Dan Peluang Pertumbuhan Terhadap Nilai Perusahaan: Peran Moderasi Tindakan Korporat https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9618 <p>Tujuan dari penelitian ini adalah untuk menguji variabel tindakan korporat dalam mendukung hubungan antara penghindaran pajak dan peluang pertumbuhan terhadap nilai perusahaan. Penelitian kami menggunakan data dari laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2020 hingga 2022, melibatkan 56 perusahaan dari total 227 perusahaan. Kami menggunakan pendekatan metodologis dengan menggunakan E-Views sebagai alat analisis untuk menguji model hipotetis. Temuan penelitian menunjukkan bahwa penghindaran pajak dan peluang pertumbuhan tidak berpengaruh pada nilai sebuah perusahaan. Secara empiris, kami juga menunjukkan bahwa perusahaan dengan tingkat penghindaran pajak tinggi yang diukur melalui Dividend Payout Ratio (DPR) tidak mampu memoderasi hubungan antara praktik penghindaran pajak dan peluang pertumbuhan terhadap nilai perusahaan. Akhirnya, berdasarkan temuan ini, kami mengusulkan beberapa arah penelitian yang menjanjikan dan implikasi bagi manajer dan pembuat kebijakan untuk dipertimbangkan dalam meningkatkan nilai perusahaan di masa depan.</p> Nina Nursida, Erni Yusniawati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9618 Tue, 14 May 2024 06:38:12 +0000 Employee Well-being in the Spotlight: The Role of HR in Mental Health Support https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10090 <p style="font-weight: 400;">This study investigates the intricate relationship between Human Resources (HR) practices, mental health support, employee engagement, and employee welfare within PT. Ekadharma International, Tbk's Pontianak branch. Through a sample of 65 employees, data was collected and analyzed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS) analysis. The results indicate a significant direct relationship between HR practices and employee engagement, as well as between HR practices and employee welfare. However, the direct relationship between mental health support and employee engagement was found to be non-significant. Despite this, both HR practices and mental health support were indirectly linked to employee welfare through employee engagement. These findings underscore the critical role of HR practices in fostering employee engagement and welfare, while highlighting the importance of integrating mental health support initiatives with strategies aimed at promoting employee engagement. The implications of these findings are discussed in terms of enhancing organizational performance and employee well-being within PT. Ekadharma International, Tbk's Pontianak branch.</p> Ridwan Hakiki, Hendrik Pandiangan, Dendi Zainuddin Hamidi ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10090 Tue, 14 May 2024 13:29:38 +0000 Pengaruh Kepuasan Transaksi Belanja Online Dan Kepercayaan Konsumen Terhadap Sikap Konsumen E-Commerce (Kasus Pada Pembelian Produk Shopee Di Kalangan Generasi Z Dusun Ciherang, Karawang https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10099 <p style="font-weight: 400;"><em>The advancement of information and communication technology in the digital era has revolutionized societal consumption patterns, with online shopping platforms such as Shopee emerging as the preferred choice. This study examines the factors influencing consumer attitudes towards Shopee utilizing a quantitative approach and employing a multiple regression model. From a population of 143 Generation Z individuals in Ciherang village, Karawang, a sample of 105 participants was selected. The results underscore the pivotal role and mutual interaction of transaction satisfaction and consumer trust in shaping consumer attitudes towards the Shopee platform. The findings reaffirm the necessity of emphasizing consumer satisfaction and trust to bolster support for e-commerce, as well as the significance of integrated efforts to cultivate a robust relationship in the context of online shopping.</em></p> Abdullah Fatah, Citra Savitri, Syifa Pramudita Faddila ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10099 Wed, 15 May 2024 10:37:55 +0000 Analisis Pengaruh Kinerja Keuangan Terhadap Dividend Payout Ratio (Studi Empiris Pada Perusahaan Yang Tergabung Dalam Indeks LQ45 Di Bursa Efek Indonesia Periode 2018-2022) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9251 <p>Penelitian ini bertujuan untuk menganalisis pengaruh Kinerja Keuangan terhadap Dividend Payout Ratio, baik secara parsial maupun simultan. Populasi dalam penelitian ini adalah 45 dan sampel yang memenuhi kriteria (Puposive Sampling) adalah 23 perusahaan. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah menggunakan teknik dokumentasi, dan sumber data yang digunakan adalah data sekunder yang dipublikasikan oleh perusahaan di situs web resmi Bursa Efek Indonesia <a href="http://www.idx.co.id/">www.idx.co.id</a>. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik kuantitatif, yaitu dengan uji asumsi klasik, uji koefisien korelasi, uji koefisien determinasi, analisis regresi linier berganda, dan pengujian hipotesis. Pengelolaan data menggunakan Perangkat Lunak E-Views (Econometric Views) versi 13. Hasil penelitian menunjukkan bahwa secara parsial Return On Assets, Current Ratio, dan Total Asset Turnover berpengaruh dan signifikan terhadap Dividend Payout Ratio, sementara Debt To Equity Ratio tidak memiliki pengaruh yang signifikan terhadap Dividend Payout Ratio. Secara simultan, variabel return on assets, current ratio, debt to equity ratio, dan total asset turnover secara bersama-sama memiliki pengaruh yang signifikan terhadap dividend payout ratio.</p> Ali Santosa, Mutiara Adha Rini, Maulana Malik Ibrahim, Andre Melky Respessy ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9251 Wed, 15 May 2024 10:56:03 +0000 Pengaruh Green Intellectual Capital Dan Financial Sustainability Terhadap Nilai Perusahaan https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9146 <p>Penelitian ini didasarkan terhadap permasalahan terkait dengan Nilai Perusahaan yang dipengaruhi oleh beberapa faktor, baik aspek keuangan maupun aspek non keuangan. Penelitian ini bertujuan untuk mengetahui apakah terdapat hubungan antara variabel <em>Green Intellectual Capital, Green Human Capital, Green Structural Capital, Green Relational Capital</em>, dan <em>Financial Sustainability</em> terhadap Nilai Perusahaan. Sampel yang digunakan dalam penelitian ini merupakan perusahaan sektor perbankan yang terdaftar pada Bursa Efek Indonesia serta menerbitkan Laporan Tahunan dan/atau Laporan Keberlanjutan pada periode 2020-2022 dengan teknik <em>purposive sampling</em> dalam pengambilan sampel. Berdasarkan hasil analisis yang dilakukan, diperoleh kesimpulan bahwa <em>Green Intellectual Capital</em>, <em>Green Human Capital </em>dan <em>Green Relational Capital</em> memiliki pengaruh positif terhadap Nilai Perusahaan. Sedangkan <em>Green Structural Capital</em> dan <em>Financial Sustainability</em> tidak memiliki pengaruh terhadap Nilai Perusahaan.</p> Rizki Aditya Pratama, Christina Dwi Astuti ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9146 Wed, 15 May 2024 11:05:29 +0000 Pengaruh Intensitas Aset Tetap, Pertumbuhan Penjualan, Ukuran Perusahaan, Dan Kepemilikan Institusional Terhadap Penghindaran Pajak https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9151 <p>Penelitian ini bertujuan untuk menguji pengaruh intensitas aset tetap, pertumbuhan penjualan, ukuran perusahaan, dan kepemilikan institusional terhadap penghindaran pajak. Populasi dalam penelitian ini adalah perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020 – 2022. Teknik penentuan sampel menggunakan metode <em>purposive sampling</em> diperoleh 39 sampel perusahaan. Data dalam penelitian ini diolah dengan menggunakan program SPSS (<em>Service Product and Service Solution</em>) versi 25.0. Hasil dari penelitian ini menunjukkan bahwa intensitas aset tetap berpengaruh positif terhadap penghindaran pajak, pertumbuhan penjualan dan ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak, dan kepemilikan institusional berpengaruh negatif terhadap penghindaran pajak.</p> <p>&nbsp;</p> Oktaliana Mega Sihaloho, Fitri Noviera, Christina Dwi Astuti ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9151 Wed, 15 May 2024 11:13:02 +0000 Pengaruh Profitabilitas, Likuiditas, Leverage, Kinerja Lingkungan, Dan Kepemilikan Manajerial Perusahaan Terhadap Pengungkapan Emisi Karbon https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9316 <p>Topik pada penelitian ini berdasarkan adanya dampak lingkungan berupa emisi karbon akibat dari aktivitas bisnis dan operasional perusahaan yang memberikan efek terhadap perubahan iklim. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Profitabilitas, Likuiditas, Leverage, Kinerja Lingkungan, dan Kepemilikan Manajerial Perusahaan Terhadap Pengungkapan Emisi Karbon. Populasi yang digunakan pada penelitian ini adalah perusahaan Industri Dasar Kimia, Aneka Industri, Industri Barang Konsumsi, Pertambangan, dan Pertanian yang terdaftar pada Bursa Efek Indonesia (BEI) pada tahun 2018-2022. Jenis data yang digunakan adalah data sekunder, yaitu data yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Penentuan sampel menggunakan metode purposive sampling yang menghasilkan sampel 21 perusahaan. Teknik analisis data pada penelitian menggunakan analisis regresi linear berganda. Hasil dari penelitian yang dilakukan menunjukkan bahwa profitabilitas perusahaan berpengaruh negatif terhadap pengungkapan emisi karbon dan kinerja lingkungan berpengaruh positif terhadap pengungkapan emisi karbon. Sedangkan likuiditas, leverage, kepemilikan manajerial, dan ukuran perusahaan tidak berpengaruh terhadap pengungkapan emisi karbon.</p> <p>&nbsp;</p> <p>&nbsp;</p> Omega Fransisca Gunawan, Titik Aryati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9316 Wed, 15 May 2024 11:23:16 +0000 Pengaruh Ukuran Dewan Komisaris, Proporsi Komisaris Independen, Kepemilikan Manajerial, Kepemilikan Institusional, Dan Komite Audit Terhadap Pengungkapan Corporate Social Responsibility (CSR) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10105 <p style="font-weight: 400;"><em>The purpose of this study is to analyze whether the board size, proportion of independent commissioners, managerial ownership, institutional ownership, and audit committee size influence corporate social responsibility (CSR) disclosure in banking companies. The population of this study consists of banking companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021, totaling 46 companies. This research uses secondary data obtained from the annual reports of companies listed on the IDX from 2018 to 2022. After adjusting for purposive sampling criteria, the total sample obtained is 44 companies. Data collection is conducted using documentation method with multiple linear regression analysis technique. The research results show that the Board of Commissioners, Institutional Ownership, and Audit Committee have a significant influence on Corporate Social Responsibility (CSR) in banking companies listed on the BEI in 2018-2021, in accordance with agency theory. However, the proportion of independent commissioners and managerial ownership do not have a significant influence on CSR, in line with legitimacy theory.</em></p> Muhammad Isya Cholillah, Rina Trisnawati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10105 Thu, 16 May 2024 14:59:33 +0000 Pengaruh Kepemilikan Institusional, Profitabilitas, Corporate Governance, Dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10101 <p style="font-weight: 400;"><em>This study aims to examine the influence of institutional ownership, profitability, corporate governance, and company size on corporate social responsibility (CSR) disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. The population of this study consists of all manufacturing sector companies listed on the IDX during the period 2018-2022, totaling 185 companies. This study utilizes secondary data obtained from the annual reports of companies listed on the IDX from 2018 to 2022. The sampling technique employed is purposive sampling, resulting in a sample size of 36 companies. The sample comprises 151 company data from the years 2019 to 2022. Data collection is conducted using the documentation method with multiple linear regression analysis. The results indicate that institutional ownership, company size, and corporate governance do not significantly influence CSR, whereas profitability significantly affects CSR.</em></p> Silvia Wulandari, Rina Trisnawati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10101 Thu, 16 May 2024 15:04:39 +0000 Pengakuan Dan Pengukuran Pendapatan Berdasarkan PSAK No. 72 Pada PT. Pelindo Terminal Petikemas https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9814 <p>Tujuan dari penelitian ini adalah untuk menguji proses pengakuan dan pengukuran pendapatan PT Pelindo Terminal Petikemas berdasarkan PSAK No. 72. Dalam penelitian ini, metode kualitatif digunakan. Data penelitian ini berasal dari sumber sekunder, khususnya laporan tahunan yang terdapat di situs web PT Pelindo Terminal Petikemas. PT Pelindo Terminal Petikemas menggunakan metode akrual dalam pencatatan dan mengakui pendapatan pada saat transaksi penyerahan barang dan/atau jasa kepada pelanggan berdasarkan hasil penelitian yang diperoleh penulis. Nilai wajar pembayaran yang diterima sebagai imbalan atas jasa yang diberikan kepada pelanggan digunakan untuk menghitung pendapatan. Selain itu, peneliti berkesimpulan bahwa pengukuran dan pengakuan pendapatan PT Pelindo Terminal Petikemas telah sesuai dengan pengakuan dan pengukuran pendapatan yang diatur dalam PSAK No. 72.</p> <p><strong>Kata Kunci : Pendapatan, Pengakuan, Pengukuran, PSAK No. 72.</strong></p> Hilda Fitriani, Fitri Diani, Lia Uzliawati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9814 Fri, 17 May 2024 15:03:59 +0000 Peran Kecerdasan Spiritual, Kontrol Diri, Sosial Ekonomi Orangtua, Dan Lingkaran Pertemanan Terhadap Pengelolaan Keuangan Mahasiswa https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9782 <p>Pada era perkembangan zaman seperti saat ini banyak sekali faktor yang mempengaruhi mahasiswa dalam hal pengelolaan keuangan seperti kecerdasan spiritual, kontrol diri, sosial ekonomi keluarga dan lingkaran pertemanan. Salah satu kasus yang ditemukan oleh Herlindawati adalah kurangnya kontrol diri pada mahasiswa dalam mengelola keuangan. Penelitian ini dilakukan untuk menguraikan relasi antara kecerdasan spiritual, kontrol diri, sosial ekonomi orangtua, dan lingkaran pertemanan terhadap pengelolaan keuangan mahasiswa. Metode kuantitatif digunakan dalam penelitian. Mahasiswa yang bertempat tinggal di kecamatan Sidoarjo menjadi populasinya. Sebanyak 100 orang digunakan sebagai sampel dan diberi kuisioner sebagai pengumpul data. Hasil yang diperoleh setelah melakukan penelitian adalah kecerdasan spiritual dan sosial ekonomi orangtua berpengaruh positif signifikan terhadap pengelolaan keuangan mahasiswa. Sedangkan kontrol diri dan lingkaran pertemanan tidak berpengaruh positif terhadap pengelolaan keuangan mahasiswa.</p> Ahmad Kahfiatur Rohman, Sriyono Sriyono, Wisnu Panggah Setiyono ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9782 Fri, 17 May 2024 15:16:42 +0000 Pengaruh Audit Internal Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pada Pemerintah Daerah Jawa Tengah (Tahun 2018-2022) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10126 <p>Penelitian ini bertujuan menguji pengaruh audit internal dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan pemerintah daerah Jawa Tengah. Jenis penelitian ini adalah kuantitatif, dengan populasi terdiri dari Satuan Kerja Perangkat Daerah (SKPD) Pemerintah Daerah Jawa Tengah yang meliputi Pejabat Penatausahaan Keuangan (PPK), Pejabat Pelaksana Teknis Kegiatan (PPTK), Bendahara Penerimaan, dan Bendahara Pengeluaran. Sampel diambil menggunakan metode purposive sampling, mencakup 108 responden dari 27 SKPD, yang terdiri dari bagian akuntansi/penatausahaan keuangan. Data primer dikumpulkan melalui survei kuesioner, dan analisis menggunakan teknik regresi linier berganda. Hasil penelitian menunjukkan bahwa secara simultan, audit internal dan kompetensi sumber daya manusia berpengaruh terhadap kualitas laporan keuangan pemerintah daerah. Namun, secara parsial, audit internal tidak berpengaruh positif dan signifikan, sedangkan kompetensi sumber daya manusia berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah.</p> Bunga Mentari, Lintang Kurniawati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10126 Sat, 18 May 2024 05:33:50 +0000 Analisis Faktor-Faktor Penyebab Terjadinya Audit Delay Pada Perusahaan Jasa Keuangan Di Bursa Efek Indonesia https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10120 <p>Penelitian ini bertujuan untuk menganalisis apakah ukuran perusahaan, solvabilitas, profitabilitas dan reputasi kantor akuntan publik berpengaruh terhadap <em>audit delay</em>. Populasi penelitian ini adalah sebanyak 105 perusahaan jasa keuangan yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. &nbsp;Penelitian ini menggunakan data sekunder yang berasal dari <a href="http://www.idx.com">www.idx.co.id</a> dan website perusahaan terkait. Teknik pengambilan sampel menggunakan metode <em>purposive sampling</em> dan total sampel pada penelitian setelah dilakukan penyesuaian dengan kriteria pursive sampel maka diperoleh sampel sebanyak 62 perusahaan dengan data yang dianalisis sebanyak 248 sampel. Pengambilan data menggunakan metode dokumentasi dengan teknik analisis regresi linier berganda. Hasil Penelitian ini menunjukkan bahwa ukuran perusahaan, profitabilitas, dan reputasi Kantor Akuntan Publik berpengaruh terhadap audit delay pada perusahaan jasa keuangan yang terdaftar di Bursa Efek Indonesia tahun 2019-2022, namun solvabilitas tidak berpengaruh terhadap <em>audit delay</em>.</p> Adhitya Taufik Nugraha, Rina Trisnawati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10120 Sat, 18 May 2024 05:38:22 +0000 Strategi Integrated Marketing Communications Terhadap Visiting Tourism Destination Intention Pada Destinasi Wisata Situ Gunung Suspension Bridge Sukabumi Oleh PT. Fontis Aquam Vivam https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10141 <p style="font-weight: 400;">Aktivitas komunikasi pemasaran sangat beragam, berkembang pesat sampai hari ini. Pemasaran yang efektif merupakan ujung tombak bagi pengembangan bisnis pariwisata, terutama saat persaingan dalam perkembangan bisnis pariwisatamenunjukan identitas yang semakin tinggi dengan adanya berbagai produk dan destinasi wisata baru di industri ini. Bahkan tidak sedikit pelaku bisnis dalam industri pariwisata gagal dan gulung tikar karena tidak mampu melaksanakankegiatan pemasarannya dengan efektif. Dalam komunikasi pemasaran, PT. Fontis Aquam Vivam dapat merancang komunikasi pemasaran apa yang paling sesuai, efisien dan efektif untuk dilakukan oleh manajemen. Hal ini dapat memudahkan<br>manajemen menentukan dengan cara apa pemasaran akan dilakukan. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif, yaitu penelitian dimana peneliti ditempatkan sebagai instrumen kunci. Teknik pengumpulan data dilakukan secara penggabungan dan analisis data bersifat induktif. Teknik pengumpulan data menggunakan teknik observasi, wawancara, dokumentasi dan teknik triangulasi. Kemudian analisis data dengan melakukan reduksi data, penyajian data, dan penarikan kesimpulan. Adapun informan peneliti ada 5 orang, dengan menggunakan teknik purposive sampling. Hasil penelitian ini menunjukan bahwa ternyata pada saat pelaksanaan komunikasi pemasaran PT. Fontis Aquam Vivam dengan menggunakan 6 dimensi yaitu, <em>Advertising, personal selling, Direct Marketing, Sales Promotion, Public Relation a</em><em>nd Publicity, Interactive marketing </em>yang dicetuskan oleh Kolter dan Keller untuk pelaksanaan komunikasinya.</p> Elis Yulianti, Mulfi Sandi Yuda ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10141 Sat, 18 May 2024 14:36:19 +0000 Pengaruh Lingkungan Kerja Dan Kerja Sama Tim Terhadap Produktivitas Kerja Karyawan PT. Yangtze Optical Fibre Indonesia https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10152 <p style="font-weight: 400;">Lingkungan kerja yang monoton serta kerjasama tim yang kurang baik membuat para pekerja kurang efektif dalam melakukan pekerjaan, sehingga produktivitas mereka juga terpengaruh. Studi ini guna memahami dampak lingkungan kerja dan kerjasama tim terhadap produktivitas kerja karyawan PT. Yangtze Optical Fibre Indonesia. Metode penelitian yang dimanfaatkan yaitu pendekatan kuantitatif memakai analisis regresi linear berganda. Jumlah populasi sebanyak 98 karyawan serta sampel yang dipakai 52 responden karyawan pada bagian divisi produksi. Hasil riset ini memperlihatkan lingkungan kerja secara sebagian berdampak positif yang penting bagi produktivitas kerja. Kolaborasi tim juga secara sebagian berdampak positif yang penting bagi produktivitas kerja. Lebih lanjut, baik lingkungan kerja maupun kolaborasi tim secara bersama-sama memberikan dampak positif yang penting bagi kinerja kerja karyawan.</p> Muhamad Candra Rosid, Wanta Wanta, Dwi Epty Hidayaty ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10152 Sun, 19 May 2024 10:46:53 +0000 Pengaruh Likuiditas, Pertumbuhan Perusahaan, Keputusan Investasi, Per, Profitabilitas, Dan Leverage Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10112 <p>Saat ini perkembangan persaingan dunia bisnis semakin ketat, menuntut perusahaan untuk meningkatkan kinerjanya agar tetap bertahan dan dapat mencapai tujuan nya yaitu mencari keuntungan. Dalam penelitian ini bertujuan untuk menganalisis Pengaruh Likuiditas, Pertumbuhan Perusahaan, Keputusan Investasi, PER, Profitabilitas, Leverage Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan penelitian kuantatif dan Teknik pengambilan <em>purposive</em> sampling. Populasi dalam peneltian ini adalah 228 Manufaktur di Bursa Efek Indonesia(BEI). Sampel penelitian ini berjumlah 184. Modelnya dengan regresi linear berganda. Hasilnya adalah Likuiditas tidak berpengaruh secara parsial dan tidak signifikan terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Pertumbuhan Perusahaan tidak berpengaruh secara parsial dan tidak signifikan perusahaan terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Keputusan Investasi tidak berpengaruh secara parsial dan tidak signifikan terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). PER berpengaruh secara parsial dan signifikan terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Profitabilitas berpengaruh secara parsial dan signifikan terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Leverage tidak berpengaruh secara parsial dan tidak signifikan terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI).Likuiditas, Pertumbuhan Perusahaan, Keputusan Investasi, PER, Profitabilitas, dan Leverage berpengaruh simultan dan signifikan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia (BEI).</p> Wahyu Amriani Butar Butar, Selvia I Simanjuntak, Annisa Nauli Sinaga, Yonson Pane ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10112 Mon, 20 May 2024 23:02:40 +0000 Pengaruh Lingkungan Sosial, Uang Saku, Kontrol Diri Dan Gaya Hidup Terhadap Perilaku Menabung Mahasiswa Universitas Muhammadiyah Sidoarjo https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10102 <p style="font-weight: 400;"><em>Saving is the most appropriate way to face the uncertainties of life's journey. Savings can be considered a savior when the economy is unstable. Good saving behavior is required to have adequate savings. This study aims to determine whether social environment, allowance, self-control, and lifestyle influence the saving behavior of students at Muhammadiyah University of Sidoarjo. This research employs a quantitative method. The population in this study is 11,631 and the sample size is 100 respondents. Random sampling technique is used for sample selection. The data used are primary and secondary data collected through questionnaire distributed via Google Forms. Based on the data analysis results, it is found that the social environment, allowance, self-control, and lifestyle collectively have a positive and significant effect on saving behavior. Social environment positively and significantly affects saving behavior, allowance positively and significantly affects saving behavior, self-control positively and significantly affects saving behavior, and lifestyle positively and significantly affects saving behavior.</em></p> Mochammad Rendy Pamungkas, Sriyono Sriyono, Wisnu Panggah Setiyono ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10102 Mon, 20 May 2024 23:14:23 +0000 Analisis Faktor – Faktor Yang Mempengaruhi Financial Distress Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdapat Di BEI https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10178 <h1><em><span lang="id">Financial distress </span></em><span lang="id">merupakan suatu kondisi penyebab kebangkrutan yang paling sering dihadapi oleh suatu perusahaan. Suatu kondisi dimana perusahaan tidak dapat melunasi hutang atau kewajiban financialnya sehingga perusahaan tersebut terancam bangkrut disebut <em>financial distress</em>. Ada berbagai faktor yang mempengaruhi situasi <em>financial distress </em>suatu industri terutama perusahaan manufaktur sektor industri barang konsumsi. Variabel independen diukur dengan arus kas operasi, profitabilitas, likuiditas, dan leverage. Populasi penelitian adalah berupa perusahaan disektor industri barang konsumsi yang terdata di Bursa Efek Indonesia tahun 2018 – 2019. Penelitian ini menggunakan metode purposive sampling dalam pengambilan sampel, sehingga terdapat 29 perusahaan yang memenuhi kriteria. Metode analisis memakai analisis regresi linera berganda dengan memanfaatkan software SPSS versi 23. Hasil penelitian menyatakan arus kas operasi, profitabilitas, dan likuiditas memiliki pengaruh akan <em>financial distress </em>pada perusahaan manufaktur sektor industri barang konsumsi di BEI periode 2018 – 2021 bernilai signifikansi kurang dari 5% (&lt;0,05), sedangkan leverage menunjukkan hasil tidak memiliki pengaruh terhadap <em>financial distress </em>bernilai signifikansinya lebih dari 5% (&gt;0.05).</span></h1> <p>&nbsp;</p> Ruthefika Maydebora Saragih, Frans Kevin Jamot Pahotton Sormin, Aprilia Paskalita Panjaitan, Ninta Katharina, Yunelci Martha Seliamang ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10178 Mon, 20 May 2024 23:34:49 +0000 Rise of AI: Transforming Data Analytics in Marketing Strategies https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10179 <p style="font-weight: 400;">This study investigates the transformative impact of AI technology and data analytics on marketing strategies within PT. Lautan Luas Tbk, a leading chemical distribution and manufacturing company. Through a quantitative research design, employing random sampling of 100 consumers and utilizing Smart PLS for analysis, the study examines the relationships between AI Technology Implementation, Data Quality and Availability, Analytical Capabilities, and Marketing Performance. The findings reveal significant direct effects, indicating that both AI Technology Implementation and Data Quality and Availability positively influence Analytical Capabilities and Marketing Performance. Moreover, significant indirect effects highlight the mediating role of Analytical Capabilities in the relationship between AI Technology Implementation / Data Quality and Availability and Marketing Performance. These results underscore the critical importance of adopting advanced data analytics and AI technologies, as well as ensuring data quality and availability, in enhancing marketing performance. The implications suggest that investments in AI technology integration and data management practices are essential for driving effective marketing strategies and achieving sustainable business growth in the competitive landscape of the chemical industry.</p> Mohamad Sajili, Lintang Anis Bena Kinanti, Andi Muhammad Rudhan ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10179 Mon, 20 May 2024 23:54:15 +0000 Ephemeral Content Domination: How to Harness the Power of Stories https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10180 <p style="font-weight: 400;">This research article examines the factors contributing to domination in ephemeral content for PT. Tirta Investama, focusing on the roles of creativity of content, frequency of posting, and engagement level. Using a quantitative research design and a sample of 100 consumers, the study explores both direct and indirect effects among these variables, utilizing path analysis with Smart PLS. The findings reveal that both creativity and frequency of posting have significant direct effects on engagement level and domination in ephemeral content. Additionally, engagement level serves as a critical mediator, linking creativity and frequency of posting to domination in ephemeral content. The results suggest that for PT. Tirta Investama to achieve a dominant position in the ephemeral content space, the company must prioritize creative, high-quality content and maintain a consistent posting schedule to drive audience engagement. The indirect effects highlight the importance of engagement as a conduit between content strategies and overall brand influence. These insights offer valuable guidance for PT. Tirta Investama's digital marketing strategy, emphasizing a balanced approach to content creation and audience interaction for long-term success in the ephemeral content landscape.</p> Miko Andi Wardana, Fatimah Abdillah, Nurlela Nurlela ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10180 Tue, 21 May 2024 00:06:44 +0000 Money Mastery: Elevating Your Financial Competence in a Fast-paced World https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10195 <p style="font-weight: 400;">This research investigates the intricate relationships between financial education, technology utilization, financial behavior, and financial competence among customers of Bank BCA Tembalang. Utilizing a quantitative research design and employing random sampling, data was collected from 70 bank customers. Path analysis using SmartPLS was conducted to examine direct and indirect effects. The results reveal significant direct effects of financial education and technology utilization on financial competence, as well as significant indirect effects through financial behavior. Financial education emerges as a key driver in shaping positive financial behaviors and enhancing financial competence, while the utilization of financial technology also plays a significant role. These findings underscore the importance of targeted educational initiatives and the adoption of digital financial tools in promoting financial literacy and empowering individuals to make informed financial decisions. Ultimately, this research contributes to the advancement of strategies aimed at improving financial well-being and service efficiency within the banking sector.</p> Linda Ayu Oktoriza, Amimah Qodari, Vera Sari ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10195 Tue, 21 May 2024 13:13:47 +0000 Analisis Biaya Promosi Pada PT. Bangun Karawang Megah https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10072 <p><em>With </em><em>the increasing need for housing in Karawang, PT. Bangun Karawang Megah saw a promising opportunity and decided to build housing in response to increasing demand. To market this housing project, PT. Bangun Karawang Megah plans a careful promotional strategy. This research aims to find out how promotional costs can increase revenues at PT. Build a Magnificent Karawang. The method uses descriptive qualitative techniques using interview data collection and literature studies related to the research variables. The results that were published based on the interviews that had been conducted were PT. Bangun Karawang Megah uses various platforms to promote its housing such as Instagram, brochures, banners and billboards. The company also provides special service to customers with additional offers in the form of free aluminum frames, washing machines and back covers. The conclusion obtained based on interviews that have been conducted is the importance of promotion via Instagram. Anjar Septianto's involvement as a brand ambassador proves that investment in public figures can provide a 28.49% increase in sales in August, even though the cost of promotion using a brand ambassador is relatively low, only Rp. 2. 500,000, but this promotion proved to be very profitable because it succeeded in increasing revenue from IDR 8,748,000,000 to IDR 20,250,000,000 and this revenue became the highest revenue obtained by the company in 2023.</em></p> Nuke Betharini, Dedi Mulyadi, Santi Pertiwi Hari Sandi ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10072 Tue, 21 May 2024 14:05:51 +0000 Analisis Implementasi Psak 72 Pada PT. Bumi Serpong Damai Tbk https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9858 <p>Perusahaan adalah sebuah entitas atau lembaga yang menjual barang atau jasa kepada masyarakat umum dengan tujuan untuk memperoleh keuntungan. Pendapatan adalah penjualan barang atau jasa suatu perusahaan selama periode waktu tertentu. PT Bumi Serpong Damai Tbk merupakan sebuah perusahaan real estate yang telah memiliki reputasi yang kuat di Indonesia. Penelitian ini bersifat kualitatif deskriptif. Data primer merupakan informasi yang diperoleh langsung dari PT. Bumi Serpong Damai Tbk. Sementara itu, data sekunder diperoleh dari berbagai dokumentasi seperti arsip perusahaan, deskripsi tentang struktur perusahaan, dan laporan keuangan. Metode analisis data yang diterapkan dalam penelitian ini adalah pendekatan kualitatif deskriptif. Pada tahun 2023, PT Bumi Serpong Damai Tbk mencatat pendapatan yang mengesankan, mencerminkan pertumbuhan yang stabil dan berkelanjutan dalam operasinya. Nilai pendapatan yang tercatat dalam tabel mencerminkan jumlah pendapatan yang telah diakui oleh PT Bumi Serpong Damai Tbk sesuai dengan persyaratan yang ditetapkan dalam PSAK 72. Penggunaan PSAK 72 memastikan bahwa pendapatan yang dicatat mencerminkan kondisi sesungguhnya dan memberikan gambaran yang jelas tentang kinerja keuangan perusahaan.</p> <p><strong>Kata Kunci: PSAK 72, Pendapatan, Pengakuan Pendapatan</strong></p> <p>&nbsp;</p> Siti Latiffah, Devani Hasna Luthfiyah, Lia Uzliawati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9858 Tue, 21 May 2024 14:18:03 +0000 Pengaruh Pemasaran Langsung, Kualitas Produk, dan Kualitas Layanan Elektronik Terhadap Minat Beli Ulang Pada Live Streaming Marketing Shopee https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9840 <p>Penelitian ini bertujuan untuk mengetahui pengaruh pemasaran langsung, kualitas produk, dan kualitas layanan elektronik terhadap minat beli ulang. Penelitian ini menggunakan pendekatan kuantitatif sebagai metode penelitian. Populasi penelitian ini terdiri dari masyarakat yang pernah membeli di Live Streaming Shopee, yang jumlahnya belum diketahui. Metode penentuan sampel yang digunakan adalah teknik purposive sampling non probability sampling yang berfungsi sebagai metode penentuan sampel, dengan rumus lemeshow ditetapkan bahwa 100 responden. Data yang digunakan dalam penelitian ini terdiri dari data primer, yang diperoleh melalui penyebaran kuesioner atau angket kepada responden. Teknik analisis data kuantitatif dengan menggunakan metode statistik digunakan untuk menganalisis data. Metode statistik yang digunakan adalah IBM SPSS 26. Berdasarkan hasil penelitian, secara parsial ditemukan bahwa pemasaran langsung (X1) memiliki pengaruh signifikan terhadap minat beli ulang (Y), kualitas produk (X2) berpengaruh positif terhadap minat beli ulang (Y), kualitas layanan elekronik (X3) berpengaruh positif terhadap minat beli ulang.</p> Tasya Diva Prameswara, Misti Hariasih, Alshaf Pebrianggara ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9840 Tue, 21 May 2024 14:33:49 +0000 Pengaruh Religiusitas, Keadilan Perpajakan Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10106 <p>Penelitian ini bertujuan untuk menginvestigasi pengaruh religiusitas, keadilan perpajakan, dan kualitas pelayanan pajak terhadap kepatuhan wajib pajak orang pribadi. Metode penelitian lapangan digunakan dengan teknik pengumpulan data menggunakan kuesioner dan studi pustaka. Sampel dipilih menggunakan teknik purposive sampling dengan kriteria wajib pajak orang pribadi di Kantor Pelayanan Pajak (KPP) Pratama Kota Jayapura. Analisis data dilakukan menggunakan Structural Equation Model - Partial Least Square (SEM-PLS) dengan bantuan WarpPLS 8.0. Hasil penelitian menunjukkan bahwa religiusitas, keadilan perpajakan, dan kualitas pelayanan pajak secara signifikan mempengaruhi kepatuhan wajib pajak orang pribadi. Implikasi penelitian ini adalah perlunya pemahaman yang lebih dalam terkait aturan perpajakan, peningkatan sosialisasi mengenai manfaat pajak, dan pertimbangan variabel tambahan serta metode pengumpulan data yang lebih variatif pada penelitian selanjutnya.</p> <p>Keywords: religiusitas, keadilan perpajakan, kualitas pelayanan pajak, kepatuhan wajib</p> Silvani Prisilya Putri Handoyo, Bill J.C Pangayow, Elia Madatu Tandililing, Yohanes C. Seralurin, Ulfah Rizky Muslimin ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10106 Wed, 22 May 2024 01:09:12 +0000 Strategi Pemasaran Perusahaan Furniture CV. Orcard Collection Dalam Mempertahankan Usaha Furniture Pada Masa Peralihan Pandemi Ke Endemi Covid-19 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10217 <p style="font-weight: 400;"><em>Building an existence in the furniture industry, CV Orcard Collection, a company that focuses on the production of wooden and rattan furniture, has faced various challenges in following the fast-changing market dynamics. Thus, there is a need for an in-depth analysis of the marketing strategies implemented by CV Orchard Collection in order to maintain and increase market share. Therefore, this research was conducted with the aim of analyzing the marketing strategy through Segmentation, Targeting, and Positioning (STP) applied by CV Orcard Collection and analyzing the 7P marketing mix elements (Product, Price, Place, Promotion, People, Process, and Physical Evidence) used by CV Orchard Collection in maintaining the furniture business during the transition from pandemic to Covid-19 endemic. The results of the STP analysis show that CV Orcard Collection has succeeded in identifying relevant market segments and determining the right target market, as well as positioning itself as a provider of wood and rattan furniture products with superior quality. In the context of the 7P marketing elements, the company has considered aspects such as product quality, appropriate pricing, effective distribution strategies, appropriate promotion, and attention to customer service and production processes.&nbsp; The conclusion from the analysis is that CV Orcard Collection has implemented an effective marketing strategy with the STP approach, focusing on market segmentation based on geographic, and psychographic consumers. By targeting property business owners and business people, and positioning itself through the tagline "3T", the company has succeeded in maintaining business sustainability. In the context of the 7Ps, CV Orcard Collection highlights its superior products, sets prices with a customized formula, and utilizes strategic physical locations, promotional efforts are focused on digital marketing, building positive relationships with consumers, ensuring production processes according to the tagline and maintaining a reputation as a high-quality furniture manufacturer.&nbsp; Therefore, this research can be a constructive suggestion for CV Orcard Collection to continue to update market segmentation and diversify target markets, maintain product quality consistency, and utilize local distribution and online platforms, while increasing visibility through social media, customer service, and production process efficiency, and strengthening branding and supporting facilities to improve consumer perception and company competitiveness.</em></p> Melen Fitria Senna Ayrdelan, Erlita Ridanasti ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10217 Wed, 22 May 2024 11:17:13 +0000 Determinan Pendapatan Asli Daerah Di Jawa Timur Pada Masa Covid-19 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5987 <p><em>The aim of the study was to analyze the determinants of regional original income in East Java during the Covid-19 period.</em> <em>The population of this study is all city/district APBD realization data in Indonesia in 2020. Meanwhile, the research sample is data on city/district APBD realization in East Java.</em> <em>The data analysis technique of this study used multiple linear regression analysis.</em> <em>This study obtained the results that local revenue in East Java during the Covid-19 period was influenced by restaurant taxes and hotel taxes.</em> <em>However, the entertainment taxes did not affect local revenue in East Java during the Covid-19 pandemic.</em> <em>This is because in 2020, cinemas will stop operating.</em></p> Gupita Gustiarni, Amir Hidayatulloh ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/5987 Thu, 23 May 2024 12:32:23 +0000 Factors Influencing Overall Brand Equity And Identification In Local Cultural Heritage Products: A Case Study On Indonesian Millennial And Gen Z Generations https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9310 <p>&nbsp;The purpose of this study is to look into the variables affecting overall brand equity and identification in locally produced cultural heritage goods among Indonesian millennials and Gen Z. While overall brand equity serves as a moderator variable, the study focuses on brand awareness, perceived quality, brand associations, brand loyalty, and perceived brand localness (PBL) as independent factors and the dependent variable is intention to purchase. Design/methodology/approach: A sample of 300 respondents from the Jabodetabek neighborhood, Indonesia, were used in a quantitative manner. Questionnaires that were circulated electronically were used to collect data. Regression analysis, factor analysis, and reliability tests were all used to examine the correlations between the different variables. Findings: The data show that brand associations, brand loyalty, and perceived brand localness (PBL) all have a big impact on overall brand equity. Brand equity, however, is not greatly influenced by brand awareness and perceived quality. In addition, overall brand equity significantly influences purchase intention in a favorable way. Research limitations/implications: The study is restricted to a certain geographic area and an age range, which may prevent it from being generalized. Furthermore, the study ignores influences from outside the specified setting and only looks at context-specific characteristics. Originality/value: This study advances our knowledge of how perceptions of brand localness, brand loyalty, and brand associations affect total brand equity in the context of locally produced goods with a rich cultural heritage. Additionally, it emphasizes how important total brand equity is in influencing millennial and Gen Z consumers in Indonesia's purchasing decisions.</p> <p><strong>Keywords: </strong>Brand Awareness; Perceived Quality; Brand Association; Brand Loyalty; Brand equity; Perceived Localness; Purchase Intention; Local Fashion Heritage<em>.</em></p> Sifa Azzahra, Iwa Sanjaya, Jeanne Lukman, Jonathan Ermanda ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9310 Thu, 23 May 2024 15:37:41 +0000 Implementasi PSAK 22 Sebelum dan Sesudah Adopsi IFRS pada Laporan Keuangan PT Kalbe Farma, Tbk. https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9859 <p>PSAK 22 menjelaskan bahwa perusahaan memiliki fleksibilitas untuk melakukan kombinasi bisnis, yang terjadi ketika satu entitas memperoleh kendali atas entitas lain melalui transaksi atau situasi tertentu. Tujuan dari penelitian ini adalah menganalisis implementasi PSAK 22 sebelum dan sesudah adopsi IFRS di Indonesia. Data yang digunakan dalam penelitian ini bersumber dari perusahaan di sektor konsumsi, yaitu PT Kalbe Farma, Tbk yang terdaftar di Bursa Efek Indonesia. PSAK 22 mendefinisikan kombinasi bisnis sebagai suatu kegiatan di mana entitas memperoleh kendali atas satu atau lebih bisnis melalui peristiwa atau transaksi. Metode yang akan dipakai dalam studi ini ialah memanfaatkan pendekatan kualitatif dengan teknik analisis isi (content analysis). Penelitian ini membahas tentang implementasi akuntansi untuk kombinasi bisnis dalam laporan keuangan PT Kalbe Farma, Tbk. Dalam proses akuisisi ini, perusahaan mengakui adanya goodwill, yang tercermin dalam peningkatan saldo goodwill menjadi Rp293.279.778.022 pada tahun 2019. Perusahaan telah mengalami perubahan signifikan dalam pengakuan dan perlakuan akuntansi terkait akuisisi dan penggabungan bisnis dari tahun 2009 hingga 2019.</p> Intan Asiawati, Clarisa Bunga Lestari, Lia Uzliawati ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/9859 Thu, 23 May 2024 15:50:39 +0000 Pengaruh Kompensasi, Stress Kerja, dan Disiplin Kerja Terhadap Kinerja Karyawan pada PT. Stara Bumi Surya https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10270 <p style="font-weight: 400;"><em>The purpose of this study is to investigate and evaluate how PT. Stara Bumi Surya employees perform in relation to pay,stress at work, and work discipline. The basis of this research includes the phenomena of low compensation offered by firms, the burden &nbsp;of&nbsp; working &nbsp;too &nbsp;much, &nbsp;the employees who frequently arrive late, and the number of employees whoquit annually from 2018 to 2022. Explanatory research using a quantitative descriptive research design is the researchmethodology employed. The participants in the study are PT. Stara Bumi Surya employees. Saturated sampling was themethod utilized for 68 responders. Multiple linear regression analysis is the technique utilized for data analysis. Thestudy's findings demonstrate that work stress significantly impairs employee performance, remuneration significantly enhances employee performance, and work discipline significantly enhances employee performance at &nbsp;PT&nbsp; StaraBumi Surya. Work discipline, workplace stress, and pay all have positive and significant effects simultaneously.</em></p> David David, Purnama Yanti Purba, Yola Yola, Ferry Leonardo, Elfina Okto Posmaida Damanik ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10270 Sat, 25 May 2024 04:46:40 +0000 Neraca Kehidupan Dan Laba Rugi Kehidupan : Pengelolaan Keuangan Bisnis Yang Seimbang Dengan Kehidupan Pribadi https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10236 <p>Penelitian ini bertujuan untuk mengetahui dan menganalisis neraca kehidupan dan laba rugi kehidupan dalam pengelolaan keuangan bisnis dengan kehidupan pribadi. Penelitian ini menggunakan pendekatan fenomenologi yang bersifat kualitatif, dengan paradigma interpretif sebagai payung penelitian. Adapun teknik pengumpulan data yang digunakan untuk penelitian ini adalah teknik wawancara, pengamatan /observasi, dan dokumentasi. Hasil penelitian ini menunjukan bahwa neraca kehidupan memberikan dampak positif walupun belum optimal dalam pengelolaan keuangan usaha dengan kehidupan pribadi, Laba rugi kehidupan memberikan dampak negative dalam pengelolan keuangan dengan kehidupan pribadi, UMKM dapat menciptakan keseimbangan usaha dunia dan diakhirat dalam pengelolaan keuangan dengan baik dan positif.</p> <p><strong>&nbsp;</strong><strong>Kata kunci:</strong> Manajemen Keuangan, Keuangan Bisnis, Neraca Kehidupan, Laba Rugi Kehidupan dan UMKM</p> Rustan Rustan, Andi Arifwangsa Adiningrat, Ummu Kalsum, Sitti Zulaeha, Sheila Kusumaningrum ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10236 Sat, 25 May 2024 05:05:56 +0000 Efektivtas Akuntansi Hijau Dan Kompetensi Petani Dalam Pengelolaan Keuangan Usaha Tani https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10235 <p>Petani di Indonesia, khususnya di daerah pedesaan, sering menghadapi berbagai permasalahan ekonomi dan keuangan yang menghambat pengelolaan usaha tani yang berkelanjutan dan efisien. Penelitian ini bertujuan untuk mengetahui efektivitas akuntansi hijau dan kompetensi petani terhadap pengelolaan usaha tani. Lokasi penelitian ini di Kabupaten Maros dan di Kabupaten Takalar Provinsi Sulawesi Selatan. Teknik pengumpulan data dengan observasi, wawancara kepada informan. Metode penelitian yang digunakan yaitu analisis berupa kualitatif dengan Langkah-langkah mulai reduksi data, penyajian data sampai penarikan kesimpulan. Hasil penelitian ini menunjukan bahwa akuntansi hijau yang&nbsp; diterapkan cukup efektif namun belum optimal yang dilakukan oleh petani dalam mengelola keuangan usaha tani, sedangkan kompetensi petani kurang efektif dalam mengelola keuangan usaha tani.</p> Andika Pramukti, Andi Amran Asriadi, Sitti Mukarramah, Andi Arifwangsa Adiningrat, Mahardika Catur Putriwana Malik ##submission.copyrightStatement## http://creativecommons.org/licenses/by-nc/4.0 https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/10235 Sat, 25 May 2024 05:21:36 +0000