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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 211 Documents
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Search results for , issue "Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)" : 211 Documents clear
Pengaruh Digital Transformation Pada Corporate Risk-Taking Muhammad Ananda Putra; Rahmat Setyawan
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.6937

Abstract

This study analyzed the impact of digital transformation (DT) on corporate risk-taking, which is proxied by the standard deviation of RoA in the last 3 years. This study also examined the moderation effect of high operating leverage on digital transformation (DT) relationships on bank corporate risk-taking. This study employs a quantitative methodology and a panel data model. This study examined 43 banks listed on the Indonesian Stock Exchange between 2018 and 2021, observing a total of 172 firm years. This study utilizes secondary data from annual reports and company financial reports. This study shows that digital transformation decreased corporate risk-taking. High operating leverage also succeeds to moderate the relationship between digital transformation on bank corporate risk-taking. The results of this study show consistency with previous research that shows the relationship of digital transformation to corporate risk-taking has a positive relationship. Keywords: Digital Transformation, Corporate Risk-Taking, Banks
Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan ( Studi Emperis Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bei Tahun 2016-2022) Fadzilla Isnaini Puspitasari; Sunarto Sunarto
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.6969

Abstract

This study aims to examine and analyze the factor that influence firm value. Some of the variables used in this study are leverage, profitability, company size, and company growth. The population used in this study are companies in the real estate and property sector that are listed on the Indonesia Stock Exchange in 2016-2022. The method used to collect this data is purposive sampling method. The number of samples used is 46 companies and the number used is 322 data. When processing data, there are several company data that must be outlier. After the outlier data, the number of samples used was 143 data. The analytical method used in this study is the quantitative analysis method. The results of this study show that leverage and company growth have no effect on firm value. While the profitability and size of the company positive affect the value of the company. Keywords: Leverage, Profitability, Company Size, Company Growth, and Company Value
Analisis Kausalitas Antara Variabel Jumlah Industri, Investasi, Dan Upah Minimum Provinsi Terhadap Penyerapan Tenaga Kerja Provinsi Jawa Timur I Gede Ardiyana; Niniek Imaningsih
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.6971

Abstract

The East Java Province is one of the second-largest populations on the Island of Java, however the labor absorption in East Java tended to be lower by fifth place on the Island of Java. The aim of this research was to see how causality is related between the amount of industry, investment, and minimum wages of province on the labor absorption in East Java Province. The method used in this research is Vector Autoregression (VAR) with Granger’s causality test and Vector Error Correction Model test, also using quantitative approach. The data used in this research is data time series from 2011 until 2021 was obtained from the Indonesia and East Java Province statistical center, investment and joint service one door of East Java Province, and also from another literature study. The result was that the amount of industry had two-way causality, while the minimum wage of the province had only one directional causality and both had negative impact on the labor absorption of the East Java Province. Meanwhile, investment had positive impactand had only one directional causality on the labor absorption of the East Java Province. Keywords : Investment; Industrial Amount; Absorption of Labor; Minimum Wage
Analisis Sistem Informasi Akuntansi Persediaan Barang Dagang Pada Umama Super Store Cabang Purwakarta Dena Nurul Afifah; Nunung Aini Rahmah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.7043

Abstract

This study aims to analyze the accounting information system for trade goods inventory. The object of this research is the accounting information system for trade goods inventory. The research method used in this research is a qualitative research method with a case study approach and the data collected consists of primary and secondary data. Primary data is collected through interviews and observations while secondary data is obtained through library research. The results of this study indicate that the hardware is running very well, the software is running well, human resources are running well, the procedures are running quite well, the database is running very well, the communication network is running well, the control is running poorly, and the purpose of the inventory accounting information system is running poorly. So, the conclusion from the results of this study is that the accounting information system for trade goods inventory at Umama Super Store Purwakarta Branch is running well Keywords: Accounting Information System, Inventory, Merchandise
Anteseden Loyalitas Konsumen Pengguna Jamsostek Mobile Application (JMO) Terhadap Persepsi Citra Merek, Kepuasan Konsumen Dan Kepercayaan: Aplikasi Teori SOR Meta Riani Siahaan; Rifelly Dewi Astuti
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.7080

Abstract

This study aims to analyze the antecedents of consumer loyalty to users of the Jamsostek Mobile (JMO) application by applying the Stimulus – Organism – Response (SOR) theory. Data as many as 500 respondents users of the Jamsostek Mobile Application (JMO are processed using the SmartPLS application version 3. The results show that the perception of service quality, brand image perception, and customer satisfaction have a significant positive effect on customer loyalty instead with trust. Citra brand perception and customer satisfaction are also able to mediate the influence of service quality on customer loyalty. The brand image perception variable, trust and customer satisfaction can act as an organism that supports customer responses in the form of loyalty.
Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan, Dan Perencanaan Pajak Terhadap Praktik Manajemen Laba (Studi Kasus Perusahaan Consumer Non Cyclical Yang Terdaftar Di BEI 2019-2021 Diana Wulansari; Cahyani Nuswandari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.7082

Abstract

This study investigates the impact of tax planning, deferred tax asset, and deferred tax expenses on profits management. Consumer bon cyclical firms registered on BEI in 2019-2021 make up the study’s population. Sample selection using purposive sampling method and obtained 215 sample. The data collection method was carried out quantitatively and the data processing technique used multiple linier regression analysis. The data used is obtained from financial reported on the Indonesia Stock Exchange and can be downloaded via the website IDX and analyzed using SPSS. The test results show that deferred tax assets, and tax planning have a positive effect on earnings management. But the management profits in unaffected by the burden of deferred tax expenses. Keywords: deferred tax assets, deferred tax expense, tax planning, profits management
Analisis Pengaruh Harga Batu Bara Acuan, Suku Bunga BI 7-Day Repo Rate & Nilai Tukar Terhadap Indeks Harga Saham Sektor Energi Pada Bursa Efek Indonesia (BEI) Alfin Fitra Perdana; Niniek Imaningsih
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.7083

Abstract

The Indonesian capital market in recent years has become a hot topic of discussion among the public, especially the stock market. The energy sector stock price index is an index that has a significant increase in 2021-2022. This index has tripled from the price first released by the IDX. This is a rare phenomenon, so research is needed to find out what factors influence the movement of the energy sector stock price index. The purpose of this study was to see the effect of the reference coal price, the BI 7-day repo rate, the exchange rate on the energy sector stock price index. In this study the analysis technique used is multiple linear regression analysis technique. The data taken for the study is monthly data over a period of 24 months. Starting from January 2021 to December 2022. The results show that partially the reference coal price variable has a significant effect on the Energy Sector stock price index. Partially, the BI 7-day repo rate variable has a significant effect on the Energy Sector stock price index. Partially the exchange rate variable has no significant effect on the Energy Sector stock price index. Keywords : Reference Coal Price; Reference Interest Rate; Exchange rate; Energy Sector Stocks
Analisis Overreaction dan Likuiditas Terhadap Price Reversal Saham-Saham Syariah di Industri Manufaktur Pada Masa Pandemi Covid-19 di Indonesia Siti Komariah; Dziky Ghifari Dimyati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.7111

Abstract

News about the covid-19 pandemic that emerged in Indonesia at the beginning of the pandemic period in 2020 received different responses from investors. The graph of the Indonesia Sharia Stock Index (ISSI) shows that there is an excessive response from investors in response to news about the covid-19 pandemic, this overreaction is called overreaction which has provoked aprice reversal in the next period. This study aims to analyze the effect of overreaction and liquidity on price reversal during the peak of the covid-19 pandemic in Indonesia. The sample in this study is the ISSI manufacturing sector, there are 59 companies that meet the sample criteria. The research period is in 2019-2022. This study uses secondary data where the data used is daily data on Islamic stocks engaged in the manufacturing sector and ISSI data. The data analysis technique used in this study is multiple linear regression with panel data using Eviews 12 software. The results showed that stock price reversals occurred at two important moments during the covid-19 pandemic, while the results of hypothesis testing showed that overreaction and liquidity variables had an effect on price reversal. Keywords: Overreaction, Liquidity, Price Reversal, ISSI, Covid-19
Niat Beli Konsumen Pada Produk Bedak Padat Two Way Cake Wardah Di Kota Bandung Silvi Putri Yustiani; Ida Farida Oesman
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.7162

Abstract

This study aims to determine the influence of brand ambassadors and halal awareness on consumer purchase intentions on Wardah's two-way cake solid powder products in Bandung City both partially and simultaneously using quantitative verification methods. A total of 385 respondents were involved in this study. The results of the validity test show r count > r table 0.098 is said to be valid. Simultaneous significant results test F showed an F value of 242,428 > F table of 3.04 that the variables of brand ambassador and halal awareness simultaneously had a positive and significant influence on purchase intent. Meanwhile, the results of the partial significant test t show that the value of t is calculated > t table 1,625 that the variables of brand ambassador and halal awareness have a partially significant positive effect on purchase intention. Keywords: Brand Ambassador, Halal Awareness, Purchase Intention
Bagaimana Loyalitas Pengguna Insurtech Terbentuk Melalui Pengalaman Pelanggan Vania Rachma Putri; Arviansyah Arviansyah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.7250

Abstract

Digital Application Insurance is emerging as a significant corporate customer-facing application, potentially increasing customer service efficiency while reducing costs. However, little work has attempted to assess the quality of the services they provide to consumers. This study applies e-service service quality & e-recovery service quality with digital applications to predict user experience, satisfaction and loyalty towards digital applications. This research was planned to use a quantitative approach, with data obtained from two primary sources, where the sample for this research proposal was a minimum of two hundred respondents using a questionnaire. The structural equation modeling method was carried out to test the research hypothesis. The hypothesis will show that the e-quality service and recovery service factors have a positive effect on customer loyalty. It is hoped that this study can contribute to digital applications in developing their services by examining the impact of efficiency, provision, security, availability and synchronization, responsiveness, contact. This research highlights new concepts regarding digital e-service and e-recovery service applications. Previous research used customer service chatbots components that measured efficiency, fulfillment, security, availability and compensation, responsiveness, contact. So, this research is to provide valuable insights to insurance management and marketers to develop better services. Keywords: Electronic service quality, E-recovery service quality, customer satisfaction, customer experience, customer loyalty.

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