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INDONESIA
Journal of Economic, Bussines and Accounting (COSTING)
Published by Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi
ISSN : 25975226     EISSN : 25975234     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 156 Documents
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Search results for , issue "Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting" : 156 Documents clear
Perancangan Sistem Informasi Akuntasi Penentuan Harga Pokok Produksi Dengan Metode Full Costing Berbasis Desktop Di PT. Kentang Hollando Sejahtera Faizar Kurniawan; Resmi Ranti Rosalina
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.4664

Abstract

The research objective is to design an accounting information system for determining the cost of production at PT. Hollando Sejahtera potatoes and to be implemented according to the company's needs. The design of the accounting information system uses the full costing method and the method of gathering information and supporting data during this research using observation, interviews and literature studies. Software for information system development uses Microsoft Visual Basic and for databases uses MySQL. System development in this study uses the Waterfall method. The documents used are the use of materials, labor, and overhead during the production process. The data processing stage is presented in data tables and their relations in the form of an ERD. The data processing stage is presented in a flowchart and program interface design. The input design consists of raw material transactions, supporting material transactions, labor cost transactions, overhead cost transactions, harvest data. The output designs are inventory reports, HPP reports, general journal reports and harvest reports. The result of this research is to replace an existing system which is still simple and inaccurate in determining production HPP, and the results of implementing this system are able to assist in recording, controlling and reporting from the production team to company management making it easier for company management to make decisions and policies for the next production process. Keywords: Accounting Information System, HPP, Full Costing
Persepsi Auditee Terhadap Peran Internal Audit Sebagai Divisi Baru Dalam Upaya Mewujudkan Good University Governance (Studi Kasus PtS XYZ Di Semarang) Lisa Dwi Herawati; Theresia Dwi Hastuti
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.4665

Abstract

This study aims to determine the auditee's perception of the role of internal audit at PTS XZY in Semarang as a new division. The results of this study can be used as evaluation material in increasing the role of internal audit in a university. This study uses a qualitative research method with a case study approach. The data collection methods used in this research are interviews, observation and documentation. The result of this study is that the auditee's perception of Internal Audit at PTS XYZ as a new division has a positive impact on financial governance in the Unit, Bureau, or faculty, although there are still activities that have not been implemented. This is supported by the statement of 75% of respondents who think that the role of internal audit at PTS XYZ is as consulting because it is able to provide recommendations to auditees on audit findings, although there are 25% of respondents who think that internal audit is currently unable to provide solutions and only tends to blame just. Keywords : Auditee's Perception, Internal Audit Role
Pengaruh Nilai Ekspor, Impor, Nilai Tukar Rupiah, Dan Tingkat Inflasi Terhadap Utang Luar Negeri Pasca Era Reformasi Dini Yuniarti; Rifki Khoirudin
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.4731

Abstract

Before Indonesia entered the reform era, Indonesia was in the New Order system, which many people considered the system in this era to be too authoritarian. This study aims to determine the effect of the value of exports, imports, the rupiah exchange rate and the inflation rate on foreign debt after the reform era. This type of research uses quantitative methods which are methods that use mathematical models, calculations, statistics and tables. This study uses Indonesia as the object of research using data from 1998 to 2021. Data is collected quarterly or every three months of the year taken from various sources, namely the Central Bureau of Statistics (BPS) and Bank Indonesia. The research method uses the Multiple Linear Regression method. The results of the study simultaneously, all of the independent variables X1 (exports), X2 (imports), X3 (exchange rates) and X4 (inflation) have the same or simultaneous and significant effect on variable Y (foreign debt) with a calculated F value ( 4.97) > F table (2.30) and significance (0.0011) < 0.05. All independent variables are also able to explain the model by 17.9%, as shown by the R-Squared value of 0.1794. Partially, variables X1 (exports), X2 (imports), X3 (exchange rates) and X4 (inflation) have no effect on variable Y (foreign debt) in Indonesia after the reform era. Keywords: Export, Import, Inflation, Exchange Rate, Foreign Debt
ANALISIS LAPORAN KEUANGAN SEBAGAI DASAR DALAM PENILAIAN KINERJA KEUANGAN SPBU SAYATI 34-40251 Mira Anggraena; Meri Anggraeni; Resmi Ranti Rosalina
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.4752

Abstract

The purpose of thus study is to identify changes in the company's financial condition and operating performance over several periods, provide management insights and projections regarding the growth and decline of the company's financial condition in the future. This research method uses descriptive quantitative method. Four significant figures are used when analyzing the financial statements of the Sayati gas station 34-40251: liquidity ratio, solvency ratio, profitability ratio and activity ratio. Based on our research and analysis of the financial statements for the period 2017 to 2020, the financial performance of the Sayati 34-40251 gas station is liquid and stable because it can fulfill all its obligations, can earn income from all its activities, can use company resources efficiently despite a decline in financial performance. in 2020 due to the spread of Covid 19, but this did not have a negative impact on business operations. Keywords : Ratio Liquidity, Ratio Solvability, Ratio Profitabilitas, Ratio Activity, Financial Report
Pengaruh Financial Distress, Leverage Dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Food And Beverages Yang Terdaftar Di BEI Tahun 2015 - 2020 Variska Juanda
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.4814

Abstract

The target of this study is to evaluate the simultaneous and partial influence of Financial Distress, Leverage, and Firm Size to Tax Avoidance. The data of the research contains of quantitative research using secondary data of annual company financial statements. The population of this research is focused on food and beverages company listed in Indonesia Stock Exchange from 2015- 2020. The population of food and beverages companies are 30 in total, 14 of them are qualified. 63 data from 14 companies are taken as the samples of the research. This research involves multiple linear regression analysis to analyze the simultaneous and partial influence of each variable. The result of this research shows that financial distress and leverage variable have significant influence to tax avoidance partially. Whilst firm size has no influence to tax avoidance. On the other hand, financial distress, leverage and firm size have a significant influence to tax avoidance. Keywords : Financial Distress, Leverage, Firm Size, Tax Avoidance
Perancangan Sistem Informasi Penjualan Busana Muslim Berbasis Web di PT Megah Madani Santika Rahayu; M. Masnaya
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.4825

Abstract

ABSTRACT PT Megah Madani wrong one companies engaged in the sales industry _ fashion muslim.activities polling transaction sales at PT Megah Madani still conducted manually so that transaction sale and proof transaction online sales are often missed because deposit proof transaction conducted through message Whattsap , inside To do reporting not yet conducted by automatic so data is lacking accurate . To use resolve problems the writer designing something system information sales that can optimizing activity transaction sales the with using web media. design made _ use language PHP (PHP: Hypertext Preprocessor) programming and using the MYMSQL (My Structured Query Language) data base as data storage media , and planning system with use waterfall method . So that sales system design this could make it easy PT Megah employees Madani in polling transaction sale because it was designed simple and can be understood by employee , application system this web based also could make it easy employee in To do every transaction sale good input data or edit data, in To do checking transaction and proof transaction sales , and checking report sales . So that could minimize possible error _ occur in activity company. Keywords : Sales, Web, PHP, MYSQL, sistem information
Literature Review: Penerapan Sistem Job Satisfaction dan Job Rotation pada Karyawan Perusahaan Sutrisno Sutrisno; Ferdy Leuhery; Andi Tenry Sose; Antje Tuasela; Darmawati manda
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.4868

Abstract

Job rotation policy is a strategy for developing employee skills by the company to improve employee performance, and this can provide refreshment and a sense of a new atmosphere for employees. So that it can provide job satisfaction or satisfaction to employees. The method in this research is a literature study by reviewing some of the results of previous research which originates from national and international articles. The research results were analyzed and used as material for discussion to determine answers to problems regarding the relationship between job rotation policies and job satisfaction which can have an impact on employee performance. All ideas from each study provide information about the methodologically desirable theory of the study being analyzed. The results of the literature review show that the job rotation policy implemented by the company has a good impact on employee job satisfaction, so it is good for improving employee performance. Keywords: Job Rotation, Job Satisfaction, Company Employees
Literature Review: Mitigasi Resiko dan Prosedur Penyelamatan pada Sistem Perkreditan Rakyat Sutrisno Sutrisno; Ludia Panggalo; Muhammad Asir; Muhammad Yusuf; Pandu Adi Cakranegara
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.4879

Abstract

Distribution of People's Business Credit is influenced by government regulations for the Bank and is expected to reduce the level of credit risk in Non-Performing Loans. So that many cause problems in the form of bad credit. Banks that provide KUR services are required to carry out risk management. The financing risk faced by Islamic banking is one of the risks that needs to be managed properly due to internal errors. The method in this research is a literature study by reviewing some of the results of previous research which originates from national and international articles. The research results were analyzed and used as material for discussion to determine answers to problems regarding the relationship between risk mitigation and rescue procedures in the people's credit system. All ideas from each study provide information about the methodologically desirable theory of the study being analyzed. The results of the literature review show that proper handling is needed by loan managers such as banks or cooperatives in overcoming various problems in the procurement of people's credit, namely KUR. One that is done is risk mitigation and rescue procedures to avoid losses to the manager. Keywords: Risk Mitigation, Rescue Procedures, People's Credit, Banking.
Literature Review: Prospek Peningkatan Suku Bunga terhadap Nilai Perusahaan dan Return Saham Rihfenti Ernayani; Muhammad Imam Asnawi; Natalia Reyne Lumentah; Irwan Moridu; Winda Lestari
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.4906

Abstract

The existence of the capital market in Indonesia has an important role in economic development. There are important factors that investors pay attention to, namely the condition of interest rates and stock returns, and these affect the value of the company. The research method is in the form of a literature study by reviewing various related studies recorded in Mendeley references and Google Schoolars both nationally and internationally. The results of this study were analyzed and used as material for discussion to determine answers to problems regarding the relationship between risk mitigation and rescue procedures in the people's credit system. All ideas from each study provide information about the methodologically desirable theory of the study being analyzed. The results explain that there is a positive relationship between interest rates and stock returns on firm value and it can influence investors to buy shares in the company. Keywords: Firm Value, Stock Returns, Interest Rate
Literature Review: Diferensiasi Efek Current Ratio dan Profitability Ratio pada Harga Saham Perusahaan Andi Hidayatul Fadlilah; Daniel Nemba Dambe; Pandu Adi Cakranegara; Deva Djohan; Irwan Moridu
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.4920

Abstract

Financial ratios are useful for predicting a company's financial difficulties, operating results, current and future financial condition of the company, as well as a guide for investors regarding past and future performance. The current ratio and profitability ratio in the form of Return of Assets are the ratios used in the company's financial statements. The results of this report serve as a guide for investors in assessing the company so that it influences the company's stock price. The method used is a literature study by reviewing various related studies recorded in Mendeley references and Google Schoolars both nationally and internationally. The results of this study were analyzed, and used as material for discussion to determine answers to problems regarding the relationship between the current ratio and profitability ratio on the company's stock price that struggles with firm value. All ideas from each study provide information about the methodologically desirable theory of the study being analyzed. The results explain that there is a relationship between the current ratio on stock prices and return on assets can be used as a basis for determining the level of company profitability. Therefore, it is affected by the positive and significant influence between the current ratio and the profitability ratio on stock prices. Keywords: Current Ratio, Return of Assets, Profitability Ratio, Stock Price

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