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<![CDATA[Penerapan Biaya Standar Dalam Pengendalian Biaya Produksi ]]>
<![CDATA[Dewi Anggraini]]>;
<![CDATA[Yuli Nurhayati]]>
<![CDATA[ COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v4i1.1112
<![CDATA[This study aims to determine the control of production costs by applying standard costs in the Kerupuk Khas Malalo Industry of Lubuklinggau City. This research is a qualitative research. The data sources used are primary data sources and secondary data sources. The data collection techniques used were interviews, observation and documentation. The results showed that the Jangek Khas Malalo Crackers Industry in Lubuklinggau City experienced an unfavorable difference in purchasing raw materials, controlling labor costs had not been effective because of the increase in wage rates and the addition of one employee as well as controlling factory overhead costs as well. has not been effective because it does not perform calculations in accordance with the actual calculation. In conclusion, the Jangek Khas Malalo cracker industry in Lubuklinggau City has not controlled production costs properly in production activities and has experienced an unfavorable difference due to the increase in costs incurred in production activities. Keywords: Production Costs, Standard Costs, Control]]>
<![CDATA[Pengaruh Coaching dan Mentoring terhadap Perkembangan Umkm Fashion Serta Orientasi yang Dimediasi Kewirausahaan ]]>
<![CDATA[Sendy Zul Friandi]]>;
<![CDATA[Suwarto Suwarto]]>;
<![CDATA[Danang Rifai]]>
<![CDATA[ COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v4i1.1136
<![CDATA[Changes in the environment and market mechanisms that are so open, competitive, and market control are challenges that must be answered with a market orientation approach. The purpose of this study is: to examine the effect of coaching and mentoring on the development of Fashion Micro, Small and Medium Enterprises (MSMEs) in the capital's supporting areas. This research was conducted at MSME Fashion conducted by young men and women of the millennial generation. While the study population was reviewed at MSME Fashion in the Greater Tangerang area. The sample of this study consisted of 74 MSME Fashion Distros in Tangerang Regency, Tangerang City and South Tangerang City. The sampling technique is multistage sampling consisting of the first simple random sampling in order to determine the Greater Tangerang area that has MSME Fashion, the second is purposive sampling in order to determine the sample in each mapping area that has been determined as a member of the coaching and mentoring of the local entrepreneurship body, and the third is convenience sampling. The method used in determining the sample is based on respondents selected in stage two who are willing to attend. The statistical methods used by researchers are the Confirmatory Factor Analysis (CFA) Method for testing validity, the Cronbach Alpha Method for reliability testing, and the Baron and Kenny methods for hypothesis testing, statistical calculations are performed using the MINITAB application. In this study, researchers found a research result that showed that coaching and mentoring had a positive effect on the development of Fashion MSMEs and the Regional Entrepreneurship Agency played a positive role in mediating the development of MSMEs. Keywords: Coaching, Mentoring, Development of SMEs]]>
<![CDATA[Dampak Pengumuman Hasil Pemilu Presiden Republik Indonesia Tahun 2019 Terhadap Saham Indeks Idx30 ]]>
<![CDATA[sarah usman]]>;
<![CDATA[Devid Anggra Kurnia]]>;
<![CDATA[Dirarini Sudarwadi]]>
<![CDATA[ COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v4i1.1159
<![CDATA[This research examines the impact of the President and vice-Presidential 2019-2024 period election results against shares in the IDX30 index. The research aims to see the difference in the average trading volume activity shares between before and after the announcement. This research uses quantitative approaches with a comparative problem. The sample are all company shares included in the IDX30, actively traded and do not take corporate action at the time before and after the announcement of the President and Vice President. This research will compare the average trading volume acivity between before and after the announcement of the recapitulation results. Statistical testing is the Kolmogorov-Smirnov test, followed by a different test, the Paired Sample T-Test analysis test, the Wilcoxon Signed Rank analysis test. The result of the Wilcoxon signed rank test is 0.01 <0.05, which means the different trading volume activity is significant, the average is decrease. Investors are expected to consider buying shares after the announcement. This means that political events, namely the announcement of the recapitulation of the election of President and Vice President for the 2019-2024 period, affect the trading volume activity in the IDX30 index. For this reason, investors may consider buying shares after the announcement. Keywords: Political Event, Trading Volume Activity]]>
<![CDATA[Apakah Ukuran Perusahaan dan Kinerja Keuangan Mempengaruhi Perusahaan dalam Mengungkapkan Sustainability Report ? ]]>
<![CDATA[Dwi Indah Lestari]]>;
<![CDATA[Merta Noer Vadila]]>
<![CDATA[ COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v4i1.1172
<![CDATA[One way to increase corporate awareness and responsibility for the environment can be done through Sustainability reports. The purpose of this study is to analyze the effect of company size and financial performance on the disclosure of Sustainability Reports on non-financial sector companies listed on the Stock Exchange in 2017-2018 both partially and simultaneously. Company size is measured using total assets while financial performance is measured using the ratio of Return on Assets. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX) and uses an associative descriptive method with a quantitative approach. This research uses purposive sampling method. The results of this study indicate that both partially and simultaneously, company size and financial performance do not significantly influence the disclosure of Sustainability Report elements. Keywords : Sustainability Report, Companies’ size, Financial Performance]]>
<![CDATA[Analisis Efisiensi Pada Rencana Pengadaan dan Pengelolaan Gedung Menggunakan Metode Life Cycle Costing ]]>
<![CDATA[Aditia Setia Winartama]]>;
<![CDATA[Acwin Hendra Saputra]]>
<![CDATA[ COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v4i1.1173
<![CDATA[Politeknik Keuangan Negara STAN (PKN STAN) dalam merencanakan sumber daya yang dibutuhkan termasuk rencana pengadaan barang dan jasa perlu membuat perhitungan analisis mengenai pengadaan tersebut dengan tool yang komprehensif. Penelitian ini bertujuan untuk mensimulasikan proses perencanaan pengadaan barang/jasa juga dengan mempertimbangkan berbagai opsi pengadaan atas barang/jasa khususnya gedung yang dibutuhkan tersebut. Metode Life Cycle Cost (LCC) digunakan untuk melakukan penilaian atas biaya yang harus dikeluarkan dalam rencana pengadaan gedung PKN STAN. Dari hasil simulasi pengadaan gedung baru 8 lantai dengan luas bangunan 15.436 m2 disimpulkan bahwa bahwa alternatif pengadaan yang paling efisien adalah pengadaan gedung dengan nilai sesuai anggaran sebesar Rp163.074.565.498,00 dengan rencana pemeliharaan yang dilakukan secara in-house dengan biaya per tahun sebesar Rp491.503.208,00, estimasi biaya listrik sebesar Rp857.720.184,00 dan dilakukan pemanfaatan atas gedung tersebut yang menghasikan eatimasi pendapatan sebesar Rp189.400.657,00 per tahun dan pada akhir masa manfaat dilakukan penghapusan aset dengan biaya sebesar Rp689.777.500,00. Kata Kunci: Pengadaan Barang dan Jasa, Perencanaan Gedung, Life Cycle Costing]]>
<![CDATA[Analisa Expected Monetary Value Produksi Kapal Ikan Fiberglass Menggunakan Metode Decision Tree ]]>
<![CDATA[Romadhoni Romadhoni]]>;
<![CDATA[Nurhasanah Nurhasanah]]>
<![CDATA[ COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v4i1.1187
<![CDATA[To make decisions in the production of fiberglass vessels in traditional shipyards in Bengkalis Regency, it is necessary to carry out economic calculations using the Expected Monetary Value (EMV) method related to the production of fiberglass ships and wooden ships using the decision tree method. This is done to determine the chances of the producers succeeding or not with the development of fiberglass ship products, then some forecasting will be conducted on various possibilities that will occur. These possibilities will be formulated with a decision tree model so that producers will be able to decide whether the fiberglass ship product can be continued or only continue by running the old product, which is producing wooden ships. The results of this modeling can later become a reference for producers to look for further solutions if it turns out that after modeling new product results, the fiberglass ship has a greater chance of failure compared to its chances of success. Based on the results of modeling using the decision tree model, it is expected that the opportunity for producers to succeed with their new products, namely fiberglass ships, will be obtained. Keywords: EMV, Fiberglass, Decision Tree, economic]]>
<![CDATA[Serapan Tenaga Kerja Pada Budidaya Ikan Patin dalam Kolam di Kabupaten Banjar, Kalimantan Selatan ]]>
<![CDATA[Irma Febrianty]]>
<![CDATA[ COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v4i1.1209
<![CDATA[The difference in pond area owned by catfish cultivators will result in differences in pond management so that the wider the pond, the more manpower needed and the worker specifications required by the cultivators. The purpose of this research is to see the labor absorption in catfish culture in ponds, as well as the labor value according to the specifications of the type of work required. The data analysis method uses descriptive analysis for the amount of labor absorbed and Oppurtunity cost, namely what benefits the workforce gets in working in catfish farming. Labor absorption in catfish farming in ponds for large scale businesses requires permanent labor to maintain the pond. as many as 4 people and harvest labor also requires as many as 8 - 9 people. Medium-scale businesses require 1-3 permanent workers and 5-7 panensian workers, while small scale businesses do not require permanent workers to maintain the pond because they are guarded by themselves and require 5-6 harvest workers. The value of the labor resources absorbed in catfish culture in the pond is Rp. 436,608,000.00. Keywords: Labor, Cultivation, Catfish.]]>
<![CDATA[Pengaruh Brand Awareness, Brand Image dan Brand Loyalty Terhadap Brand Equity Pada Pengguna Produk Nike di Kabupaten Tangerang ]]>
<![CDATA[Rudi Yacub]]>
<![CDATA[ COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v4i1.1240
<![CDATA[The sports industry has a very large potential income and is followed by the enthusiasm of the community to exercise, which is an opportunity for entrepreneurs in the sports equipment industry. The objectives of this study are: First, to explore the effects of brand awareness on brand equity. Second, to explore the effect of brand image on brand equity. Third, explore brand loyalty to brand equity. The data collection method is convenience sampling. The research sample was collected from 160 respondents, who use Nike products in Tangerang Regency. The data analysis technique used in this study is multiple regression analysis through the Statistical Package for the Social Science computer program version 18. The results are: (1) brand awareness has a positive impact on brand equity; (2) brand image has a positive impact on brand equity; (3) Brand loyalty is the main impact on brand equity Keywords : Brand Awarness, Brand Image, Brand Loyalty, Brand Equity]]>
<![CDATA[Kinerja Keuangan Daerah Kabupaten / Kota Sebelum dan Setelah Pemekaran Daerah Sumatera Selatan ]]>
<![CDATA[Benta Palantama Putra]]>;
<![CDATA[Retno Ulfayatun Hidayah]]>
<![CDATA[ COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v4i1.1319
<![CDATA[In line with the spirit of regional autonomy, regional performance is measured through the ability of the region to manage and manage its own households. This study aims to analyze the financial performance of district / city areas before and after the division of regions in southern Sumatra. This type of research used in this research is quantitative descriptive. The sampling technique used was purposive sampling with a number of 6 parent districts experiencing expansion in the South Sumatra region. Data were analyzed in this test using t test (paired t-test). The results of this study indicate that: 1) measured from the fiscal decentralization ratio there are differences in the financial performance of the district government before and after the division in South Sumatra Province because the Total Local Revenue (PAD) has increased after the division; 2) measured from the ratio of capital expenditure harmony there are differences in the financial performance of district governments before and after the division in South Sumatra Province because capital expenditure (development) has increased after the division; 3) measured from the growth ratio of PAD there is no difference in the financial performance of district governments before and after the division in South Sumatra Province because the Regional Original Revenue (PAD) has not changed; 4) measured from the ratio of regional financial dependency there is no difference in the financial performance of the district government before and after the division in South Sumatra Province because the transfer revenue with total regional income has not changed. Keywords : Financial Performance, Regional Expansion,]]>
<![CDATA[Analisis Partisipasi Masyarakat dalam Pembangunan Infrastruktur Jalan pada Program PNPM ]]>
<![CDATA[Herma Yunita]]>;
<![CDATA[Dwi Yanti]]>
<![CDATA[ COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v4i1.1320
<![CDATA[Urban development from the past until now has always been an interesting theme discussed in development discussions, this is because the development of rural / urban villages is an integral as well as a central point of national development. The purpose of this study was to determine community participation in the development of road infrastructure through the PNPM Program in Kelurahan Ponorogo, Lubuklinggau Utara District II. This research is a survey research. The type of data used is primary data obtained from questionnaires, interviews, observations, documentation with the number of respondents 7 neighborhood units (RT) where to be taken are 2 KSM (self-help groups) in 2 RTs in Ponorogo Kelurahan, namely RT 1 and RT 2. The total population of the two Rt is 178 households. The sampling method used was purposive sampling by 50%, so the number of samples to be taken was as many as 89 people. Data analysis methods used are descriptive analysis and qualitative analysis. The results of this study indicate that (1) Participation of the community in the form of mind Ponorogo Village has been going very well, with a percentage of 86.6%. (2) The participation of workers by the community in the construction of road infrastructure is 77.5% with a good category. (3) Community participation in the form of expertise is 55.1% with a fairly good category, (4) Community participation in the form of goods is carried out voluntarily by 100% with a very good category (5) Participation in community money Ponorogo Kelurahan is basically non-existent, however more manifested in the form of consumption, such as providing coffee water, tea water and snacks during mutual assistance in the construction of infrastructure roads through the PNPM Program. Keywords: Community Participation, Road Infrastructure Development, PNPM, Village Ponorogo]]>
