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Journal of Economic, Bussines and Accounting (COSTING), Volume 3, pp 68-80; doi:10.31539/costing.v3i1.827

Abstract:
Public transportation is transportation that is needed by most urban communities, a city cannot survive without public transportation. The main objective of this study is to determine the reduction of road user costs and financial analysis of NPV (Net Present Value) and BCR (Benefit Cost Ratio). The research method used is descriptive which is used to analyze the impact of time and cost savings, the method used is a descriptive statistical method, NPV and BCR Financial Impact Testing and investment feasibility sensitivity analysis. The results showed the cost efficiency of road users was Rp. 600,001.24 and increase travel speed to 50 km / hour. Vehicle Operating Costs (BOK) consist of fixed costs and operational cost components. Efficiency of expansion of vehicle operations to Rp. 1,921,187. From the financial analysis the implementation path of Simpang Rukis - Tanjung Kemuning is economically feasible. This is the result of a performance with NPV of Rp. 1,921,187, -> 0 and BCR 1.18> 1. Sensitivity analysis is shown when costs increase by 15%, NPV is Rp. 1,921,187 and BCR decreased to 1.03. When the benefits decrease by 15%, the NPV drops to Rp. 1,306,921,187 and BCR up to 1,004. When costs increase by 15% and benefits decrease by 15%, the NPV drops to Rp. 1,306,921,187 and BCR to 0.87 and the road is economically unfeasible. Conclusion, with the construction and maintenance of roads and bridges at Simpang Rukis - Tanjung Kemuning, it is hoped that the pace of transportation is efficient and economical so that it can accelerate the economy of Bengkulu province, especially the people of Simpang Rukis - Tanjung Kemuning. Keywords: Economic Feasibility, NPV, BCR, Sensitivity Analysis
, Dyah Probowulan, Achmad Syahfrudin
Journal of Economic, Bussines and Accounting (COSTING), Volume 3, pp 208-216; doi:10.31539/costing.v3i1.816

Abstract:
E-Filing is a system for the achievement of annual report letters (SPT) which is done online and in real time to the Directorate General of Taxes through the official website of the Directorate General of Taxes. This study aims to examine the effect of perceptions of taxpayers on the application of E-filing and perceptions of taxpayers on the quality of e-filing systems for tax compliance in the Jember Pratama KPP case study. This research uses quantitative methods. The number of samples used is 100 taxpayers who use the e-Filing system. The data used in this study are primary data in the form of questionnaires distributed to taxpayer respondents. The results in this study indicate that taxpayer perceptions affect tax compliance and the quality of the e-Filing system has no effect on tax compliance. Keywords: E-Filling, Perception, E-Filing System Quality, Complaints
, Erry Sunarya, Kokom Komariah
Journal of Economic, Bussines and Accounting (COSTING), Volume 3, pp 93-97; doi:10.31539/costing.v3i1.696

Abstract:
Financial statements are actually still a problem in a company that really needs to be taken seriously because the good and bad financial statements describe the company's financial condition. The purpose of this research is to find out how the company's financial condition and comparison of predictions of financial statements at PT. Three Pillars of Prosperous Food Tbk. The research method used in this study is a descriptive method with a quantitative approach, in which the authors collect data in the form of balance sheet financial position reports. Data collection techniques used were documentation and literature study. The results of this study indicate that there is a fluctuating development in the balance sheet and income statement, even in the balance sheet from year to year it also fluctuates, the income statement has increased from 2014 to 2016 and always decreases in 2017 Conclusion, by using trend analysis it can be predicted that the value of the postal year will come to experience a fluctuating development which is also the same as in previous years. Keywords: Financial Statements, Trend Methods, Company Conditions
, Nor Norisanti, Dicky Jhoansyah
Journal of Economic, Bussines and Accounting (COSTING), Volume 3, pp 1-7; doi:10.31539/costing.v3i1.591

Abstract:
Brand loyalty is one concept that plays a very important role in marketing strategies to maintain customers who are loyal to the brand. The purpose of this research is to explain the influence of bran reliability and brand intention as brand trust’s dimension on brand loyalty in the Muslim clothing House Of KAGE Sukabumi. Tehe method that use in this research is descriftive associative and quantitative approaches with multiple linear regression as a data analysis technique. Result of the research shows that the magnitude of the influence of brand trust on brand loyalty in the Muslim clothing House Of KAGE after testing simultaneously and partially have a positif and significant influence. It’s amounted to 11.8%, while the remaining 88.2% are influenced by other variables not examined in this research. Keyword : Brand Trust, Brand reliability, Brand intention, Brand Loyalty.
Yelli Aswariningsih
Journal of Economic, Bussines and Accounting (COSTING), Volume 3, pp 59-67; doi:10.31539/costing.v3i1.808

Abstract:
Village planning provides the flexibility and opportunity for villages to explore local initiatives (ideas, desires and local will) which are then institutionalized into policies, programs and activities in the field of village governance and development. The purpose of the study was to explain the role of the village head in the management of the Muara Sungai village market in the management of the village market in the Muara river village, CambaiPrabumulih Timur District. The research method is descriptive-analytical with the juridical-empirical method. The results showed that the role of Muara Sungai village head Cambai Subdistrict, Prabumulih Timur Regency in issuing a policy in village market management had not been done properly and correctly, this proved the village head could not issue a form of policy according to his authority, so that it did not provide benefits and income to the village treasury. This is seen as unproductive due to unclear management patterns. So in essence the village market has not provided benefits to increase village income. Therefore, the management of village markets should be improved through standardized management mechanisms and systems as well as accountability in order to avoid irregularities. Keywords : Management, Market, Village, Village Head
, Astri Ayu Purwati
Journal of Economic, Bussines and Accounting (COSTING), Volume 3, pp 98-105; doi:10.31539/costing.v3i1.846

Abstract:
In the last few years, Islamic banking in Indonesia has shown a positive development which is shown through the addition of Islamic banks in Indonesia. To increase its market share, Islamic banking needs to analyze what factors influence the community to be willing to become customers in Islamic banks, one of which is through service quality. This study aims to examine the effect of service quality on customer satisfaction of Islamic banks in the city of Pekanbaru. The research method used is multiple regression analysis where the sample used in this study was 200 customers. The results showed that overall dimensions of service quality have a significant positive effect on customer satisfaction, which means that the better the quality of service starting from physical evidence, responsive data, reliability, assurance and empathy provided by Islamic Banking will be able to increase customer satisfaction and vice versa. Keyword : Service Quality, Satisfaction, Syaria Bank
Journal of Economic, Bussines and Accounting (COSTING), Volume 3, pp 136-144; doi:10.31539/costing.v3i1.833

Abstract:
Higher Education has become a need for formal education as a strategic sector which is expected to produce quality intellectual graduates who are competitive. The competitive situation among universities requires educational institutions to pay attention to the quality of their education so that they are able to excel in the competition. To be able to compete, universities must improve their quality by providing attributes that are a priority for student needs. The purpose of this study is to optimize the quality of Private Universities in Riau Province by providing several technical responses. The population in this study were all active students of Private Universities in Riau Province and the total sample of 397 respondents using probability sampling techniques. This study uses the Kano Model and the Quality Function Deployment (QFD) approach as an integration tool that can help collect student voices as customers (VoC) and produce a priority matrix of needs and technical responses in the form of House of Quality (HoQ). The results of this study found 7 (seven) priority priorities for students, including the online KRS filling process that is very easy for students, academic information easily obtained, fast, and accurate, academic administration staff are reliable / responsive in providing services, adequate health facilities, Adequate library facilities (books, proceeding journals, and articles), Easy internet access, and adequate computer labor. From this research, Private Universities can take several steps to optimize quality such as improving internet facilities, monitoring academic rules, and monitoring the learning process. Keywords : Kano Model, House of Quality (HoQ), Quality Function Deployment (QFD), Quality
, Andi Oh
Journal of Economic, Bussines and Accounting (COSTING), Volume 3, pp 117-125; doi:10.31539/costing.v3i1.819

Abstract:
Innovation activities are important things that must be done by a country, but unfortunately not all countries can do it, especially in the high-tech industry, because it requires a very large investment. This study aimed to analyze the role of FDI as a trigger for the successful commercialization of high technology innovations in Asian countries. Innovation is something that must be done by a country in order to compete in the international market, but most Asian countries have limitations in terms of capital, technology and skills to do it. One of solution that can be done is to attract as much investment from abroad through foreign direct investment (FDI). Of the 49 countries in Asia according to id.wikipedia.org, 21 countries countries have been selected as research samples. From the result of structual equation modeling (SEM) analysis founds that FDI was not able to trigger and boost innovation activities of countries in Asia, as measured through spending on R&D activities, number of patent applications, and research journals published internationally. The role of FDI in Asian countries is more to assist these countries in producing results from innovation activities. Keywords: R&D Expenditures, Number of Patent Applications, Number of journal publications, FDI, High-tech export High-tech export
, Dyah Probowulan, Achmad Syahfrudin
Journal of Economic, Bussines and Accounting (COSTING), Volume 3, pp 217-234; doi:10.31539/costing.v3i1.817

Abstract:
Objective orientation is a mental framework as individuals give an impression and respond to situations or events that they face. Typically there are two kinds of goal orientation, namely orientation of performance goals (performance orientation) and orientation of learning goals (learning goal orientation). The phenomenon that there are still students who are extension or extension of time in doing the Final Project are all caused by the ability possessed by the individual. There are three factors that underlie the ability; self-efficacy, goals and performance. The researcher followed up the existence problems in the 2015 Accounting Study Program with four samples of Higher Education in Jember Regency, there were 82 respondents to answer the questionnaire given. Therefore an analytical tool is needed to determine the abilities possessed by students of the Accounting Study Program in Jember Regency. In this study researchers will test performance goal orientation statements (state performance goal orientation) and statement of learning goal orientation (state learning goal orientation) on self-efficacy (self-efficacy), goals (goals) and performance (performance) that each individual has. Keywords: Goal Orientation, State Goal Orientation Learning, State Performance Goal Orientation, Self-Efficacy, Goals and Performance.
Journal of Economic, Bussines and Accounting (COSTING), Volume 3, pp 48-58; doi:10.31539/costing.v3i1.762

Abstract:
Village Government or also called Pemdes is a government agency tasked with managing village-level regions. This study aims to determine and analyze the influence of the progressive innovative leadership style of the village government on decision making in the preparation of the APBDes in Karangan Village, Rambang Kapak Tengah District, Prabumulih City. Primary data collection was carried out by distributing questionnaires and interviews to 90 respondents from 837 population representatives from the village government, community leaders, religious leaders, traditional leaders, women's groups and youth groups in Karangan Village, while secondary data was carried out with a literature review. The method used to analyze data is simple linear regression. The results of the analysis show that independent variables (leadership style) do not show a strong influence on the dependent variable (decision making) through testing the analysis of the coefficient of determination (R2). In addition, the results of the study also showed that the progressive innovative leadership style of the village government had no effect on decision making in the preparation of the APBDes in Karangan Village, Rambang Kapak Tengah Subdistrict, Prabumulih City. This can happen because the leadership style adopted by the Karangan village government prior to Law No. 6/2014 has applied leadership to open the widest possible participation space for the community to participate in transparent and accountable village development planning which later becomes a characteristic of the leadership style innovative progressive. Keywords: Leadership Style, Decision Making
Umi Kulsum, Moh Halim, Nina Martiana
Journal of Economic, Bussines and Accounting (COSTING), Volume 3, pp 175-185; doi:10.31539/costing.v3i1.751

Abstract:
Accounting information system is made to facilitate the execution of remuneration to be more efficient and effective, because this system is very influential for companies to meet the needs of external parties and management. This study was conducted to determine the payroll accounting applied by CV. Serampang Jaya. This type of research is a type of qualitative descriptive research with a case study approach that describes and explains a problem syteatically and factualy so that by gathering information relating to the object of resarch. The data sources used are primary data and secondary data. The data colection techniquesuse used are observation, interview, and docuentation. The technique used in analyzing is to develop and explain how the payroll accounting system applied by CV. Serampang Jaya. The use the design of employee payroll accounting information system on CV. Serampang Jaya is in acorndance with existing theories. The results showed that CV. Serampang Jaya has impleented a payroll accounting system but still needs improvements to be effective in the payroll accounting record process at CV. Serampang Jaya. Keywords: Payroll, Accounting, Information System
Riri Rifardi, R. Deni Muhammad Danial, Dicky Jhoansyah
Journal of Economic, Bussines and Accounting (COSTING), Volume 3, pp 153-159; doi:10.31539/costing.v3i1.706

Abstract:
Financial statements are used as a tool to find out how the financial performance of the company and can produce useful conclusions. This study aims to determine the financial performance of PT. Holcim Indonesia Tbk, which headlined the 2013-2017 balance sheet and income statement using the common size method. The research method applied in this study is to use descriptive research with a quantitative approach. The results of research conducted indicate the current assets of PT. Holcim Indonesia Tbk is not comparable with the short-term liabilities that are borne by the company, this shows the low liquidity of the company, from solvency, the company uses the capital on the assets of most of the liabilities owned, thus decreasing the level of company sovability and can make a low margin of safety for creditor. Judging from the income statement, it shows that the marketing strategy of the company is not good, as seen from the increase in cost of goods sold and making the gross profit margin decrease. For the company's ability to generate profits, the company's net profit margin from year to year has decreased to a loss in 2016-2017. This shows that financial performance has deteriorated because the company's profitability has always declined to the point of loss. Keywords: Financial Performance, Financial Statements, Common Size Method.
, Asep M Ramdan, Faizal Mulia
Journal of Economic, Bussines and Accounting (COSTING), Volume 3, pp 8-14; doi:10.31539/costing.v3i1.551

Abstract:
The aim this research is to know the influence of testimonial and brand image towards buying decision. The method of this research is using kind of samples including random samples and questionnaires to 200 consumers. The analytical technique, in here is multiple linear analysis technique, and for the hypotesis testing, we use statistic test partially (testing t) and simultaneous test (testing f). The reseacrh result for testing t indicates that both testimonial and brand image have significant influence towards buying decision. According to probability value of sig. 0,000 < 0,05 means that both testimonial and brand image have significant influence towards buying decision. According to the coefficient of determination test result of 0,354 can be interpreted that influence of testimonial and brand image towards buying decision is 35,4%. The rest of 64,6% were influenced by other factors that were not mentioned on this research. Keywords : Testimonial, Brand Image, Buying desicion
Susianti Susianti
Journal of Economic, Bussines and Accounting (COSTING), Volume 3, pp 15-26; doi:10.31539/costing.v3i1.744

Abstract:
Evaluation of service quality at Prabumulih College of Economics is needed to find out what is actually expected and perceived by students with what has been offered. This study aims to determine the effect of academic service quality on student satisfaction at the Prabumulih College of Economics. The method used in this study is a survey method. The data collected consists of primary data and secondary data. Primary data obtained through the interview method that is equipped with a questionnaire that has been prepared. Secondary data were obtained from related companies, as well as several library sources in the form of journals and books relating to this research. And the method used in this research is survey method. The data collected consists of primary data and secondary data. Primary data obtained through the interview method that is equipped with a questionnaire that has been prepared. In this study, what will be analyzed is the effect of service quality consisting of 1) tangible (direct evidence) including physical facilities, equipment, employees, and communication facilities; 2) reliability, which is the ability to provide the promised service immediately, accurately and satisfactorily; 3) responsiveness (responsiveness), namely the desire of staff to help customers and provide services responsively; 4) assurance, including knowledge, competence, courtesy, and trustworthiness of staff, free from danger, risk or doubt; and 5) empathy (empathy), including ease in establishing relationships, good communication, personal attention, and understanding of the individual needs of customers. The results showed that physical evidence, reliability, responsiveness, assurance, concern and student satisfaction had a positive and significant effect on student satisfaction. Keywords: Quality of Service, the Satisfaction of College Students
Journal of Economic, Bussines and Accounting (COSTING), Volume 3, pp 106-116; doi:10.31539/costing.v3i1.834

Abstract:
The growth of companies in the plantation sector, it can be assumed that the plantation sector in Indonesia is still classified as a potential. so that it can be a benchmark for many investors in investing in the plantation sector. One of the indicators in investing can be seen from the financial performance, the company's stock price and the exchange rate. The study found that there were differences between financial performance, stock prices and the exchange rate of plantation sector companies listed on the Indonesia Stock Exchange during 2015-2018. This research was conducted as a measure of investors to invest in companies. This research method uses a quantitative approach because to find out and analyze differences in financial performance, stock prices and macroeconomic variables in plantation companies with a different approach and test the correctness of existing theories. While the hypothesis test used is the Analysis of Variance (ANOVA) method. The results showed there was no difference between the stock price and the exchange rate (KURS) of the company. Whereas the financial performance variable (ROA) points to a significant difference between the financial performance of one plantation company from another during the priod 2015-2018. Keywords: Stock Prices, Financial Performance (ROA), Macroeconomics (KURS)
, Evelyn Wiyaja
Journal of Economic, Bussines and Accounting (COSTING), Volume 3, pp 160-174; doi:10.31539/costing.v3i1.839

Abstract:
This study aims to analyze conventional health bank level by using CAMELS and RGEC methods. This is descriptive research of quantitative approach with conventional banks as samples as fifty banks from 2012 to 2017. The results of this study shows that ratios of CAMELS method are in from 1 to 3 composite level mostly where CAR, NIM, BOPO are in very good condition and ROA, NPM, LDR, ROE are in quite good condition. Then, in RGEC method, conventional health bank level has value from 1 to 5 composite level commonly where CAR, NIM, BOPO are in very adequate condition and NPL, IRR tend to show quite adequate condition while GCG tends to show unadequate condition. Finally, conventional helth bank level by using CAMELS and RGEC methods are in composite level between 1-3 mostly. It means that conventional health bank level of Indonesia in very good or very adequate and quite good or quite adequate condition. Keywords : Banking Health Level, Conventional, CAMELS, RGEC
Agung Ivan Firdaus, Norita Cahya Yuliarti, Ach Syahfrudin Z
Journal of Economic, Bussines and Accounting (COSTING), Volume 3, pp 198-207; doi:10.31539/costing.v3i1.750

Abstract:
Internal Control is a process that is controlled by each person in a company to achieve stated objectives such as: complying with regulations and laws, securing company assets and data, accuracy of financial statements and efficiency and operating effectiveness. This research was conducted to evaluate the internal ctheontrol system of raw material inventory which was been applied. Makmur Jaya.the type of research used descriptive is descriptive qualitative research type with case study approuch that describes and explains a problem in systematic and factual so that by collecting information related to the object under study. Data source used in primary and secoundary data source. The data collection technical used are obervations. Interviews and documentantation. Data analisys technique is done by collectiong data, describing the internal control system of raw material inventory applied by the company, then evaluate the internal control system applied. Makmur Jaya based on the control environment, risk assesment, control activities information and communication and monitoring. The results of this study indicate that the internal control sytem applied is bad cause there are double control is one human. Keyword : Internal Control System, Raw Material Inventory
Journal of Economic, Bussines and Accounting (COSTING), Volume 3, pp 186-197; doi:10.31539/costing.v3i1.757

Abstract:
Sales accounting information system is a system that is useful as a control tool for the implementation of a company's transactions. This research was conducted with the aim to find out how the credit sales information system in PD. Sinar Mas Hakasima Branch Jember, to find out how-not-the credit sales accounting information system has been done well. The analytical method used in this study is descriptive qualitative. Data collection techniques, interview techniques, observation / observation and documentation. The data used are primary data consisting of the results of direct interviews regarding credit sales accounting information systems. Based on the results of the analysis conducted by researchers, it can be seen that the credit sales accounting information system applied by PD. The Masasasima Branch of Jember Branch in processing credit sales transactions is good, the company has a good and adequate information system. Keywords: Accounting Information Systems, Credit Sales, Accounting Information System Elements
Journal of Economic, Bussines and Accounting (COSTING), Volume 3, pp 35-47; doi:10.31539/costing.v3i1.745

Abstract:
Given how important the role of service quality is for the life of an organization or company to try to increase its potential, so that the quality and quantity of these services can compete or at least be able to keep up with the pace of competition in the business world. This study aims to determine the Effect of Retail Service Quality (Retail Marketing Mix Application) on Consumer Satisfaction in Alfamart Jl. Raya Palembang-Prabumulih, Gelumbang District, Muara Enim Regency. The method used in this study is a survey method. The data collected consists of primary data and secondary data. Primary data obtained through the interview method that is equipped with a questionnaire that has been prepared. Secondary data were obtained from related companies, as well as several library sources in the form of journals and books relating to this research. And the research design used is causal associative design. In this research, what will be analyzed is the effect of service quality consisting of reliability, responsiveness, assurance, empathy, tangible. The results showed the calculation of the coefficient of determination (R2) was used to determine what percentage of the dependent variable variation could be explained by the variation of the independent variables. From the SPSS output display, the summary model of customer satisfaction is influenced or explained by variations in the five dimensions of service quality, namely physical evidence, reliability, responsiveness, assurance, care. Therefore it can be concluded that the retail marketing mix delivered well by the company can increase customer satisfaction. Keywords: Service Quality, Consumer Satisfaction
Journal of Economic, Bussines and Accounting (COSTING), Volume 3, pp 27-34; doi:10.31539/costing.v3i1.746

Abstract:
The situation and characteristics of the Minangkabau Family Consultative Body of the South Sumatra Province have work programs or activities. This appears related to the management of financial statements. This research in the research design used is descriptive qualitative approach. The purpose of using qualitative research methods is to disclose comparatively and in accounting for financial statements in accordance with the guideline PSAK No. 45. The results showed the weekly general cash report or transactions recorded manually in large books, and became the basis for making the budget realization report for the current year. Application of PSAK No. 45, will produce financial reports consisting of: Statements of Financial Position, Activity Reports, Cash Flow Statements and Notes to Financial Statements. The report has been presented in accordance with PSAK No. 45 of 2011. Conclusion, this standard looks more complicated but by applying this standard will produce more adequate financial statements. Keywords: PSAK Guideline Number 45, Financial Statements, Minang Kabau Family Consultative Body
Muhammad Iksan Sopian, Erry Sunarya, Kokom Komariah
Journal of Economic, Bussines and Accounting (COSTING), Volume 3, pp 145-152; doi:10.31539/costing.v3i1.712

Abstract:
Financial distress is a condition where the results of the company's performance are unable to meet the company's obligations. The purpose of this research is to find out the effect of Liquidity and Profitability in measuring financial distress in PT .eterindo wahanatama Tbk and PT. Waskita Karya Tbk. The analysis technique used is multiple linear analysis techniques, and for hypothesis testing is a partial statistical test (t test) and simultaneous test (f test). The results of the t test show that liquidity (CR) (X1) has an effect but not significant to financial distress, Profitability (ROA) (X2) has a significant effect on financial distress. Based on the simultaneous F test means that together Liquidity (CR) and Profitability (ROA) have no significant effect on purchasing decisions (Y). Based on the test of the coefficient of determination of 0.354 it can be interpreted that the effect of Liquidity (CR) and Profitability (ROA) on purchasing decisions is equal to 28.4%. The remaining 71.6% is influenced by other factors not explained in this study. Keywords : Liquidity, Profitability, financial Distress.
Suharti Suharti, Yusrizal Yusrizal
Journal of Economic, Bussines and Accounting (COSTING), Volume 3, pp 126-135; doi:10.31539/costing.v3i1.826

Abstract:
Audit quality is an inseparable part of good governance that leads to clean government. The purpose of this study was to determine the effect of Professional Accuracy, Competence and Ethics of Internal Auditors on Audit Quality. This research was conducted in BPKP Representatives of Riau Province with an auditor sample of 46 people. Data collection method is to use a questionnaire list. While the method of data analysis using multiple linear regression analysis The results of the study show that Professional Accuracy has no significant effect on Audit Quality, Auditor Quality has a significant effect on Audit Quality. Auditor Ethics has a significant effect on Audit Quality. Keywords: Audit Quality, Professional Accuracy, Competence, Ethics of Internal Auditors
Journal of Economic, Bussines and Accounting (COSTING), Volume 3, pp 81-92; doi:10.31539/costing.v3i1.763

Abstract:
Control activities are the policies and procedures that are owned by management to provide assurance that management has done as it should. This research was conducted at PT. Riau Real Ranch Pekanbaru with the aim of analyzing internal control of merchandise inventory. This analysis was conducted descriptively and used a sign test with data collection techniques for interviews, observations, and questionnaires. Based on the results of the study, overall internal control over merchandise inventory has been running effectively, this is indicated in the components of the control environment, risk assessment, control activities, and information and communication that have been significant. Conclusion, internal control over merchandise inventory has run effectively. Keywords: Analysis, Internal Control, Inventory
, Putri Delima S.I Siregar, Rijal Siahaan, Andi Pranata Ginting, Rosmita Sari Siregar
Journal of Economic, Bussines and Accounting (COSTING), Volume 2, pp 356-362; doi:10.31539/costing.v2i2.693

Abstract:
The stock price is the price of a stock that occurs on the stock market, at a certain time determined by the market actor and determined by the demand and supply of the shares concerned in the capital market. This study aims to examine the effect of earnings per share, total asset turn over and sales growth on stock prices in the property and real estate sector companies listed on the Indonesia Stock Exchange (IDX). The population in this study was 47 companies and made a sample of 21 companies with purposive sampling technique. This study uses multiple linear regression analysis. The results of simultaneous research have an effect on stock prices. Partially earnings per share has a significant effect on stock prices, while total asset turnover and sales growth have no significant effect on stock prices. Simultaneously earnings per share, total assets turn over and sales growth have a significant effect on stock prices. Keywords: Earning Per Share, Total Assets Turn Over, Sales Growth, Stock Price
, Putri Apria Ningsih
Journal of Economic, Bussines and Accounting (COSTING), Volume 2, pp 185-194; doi:10.31539/costing.v2i2.360

Abstract:
Only with the Maqashid Syari'ah approach that Islamic banking and financial products can develop well and can respond to the progress of business that continues to change rapidly. Imam Al-Syatibi was dubbed the father of Maqashid Sharia because of the results of his work which had systematized Maqashid al-Shari'ah into a new methodology that produced ijtihady jurisprudence or Maqashidy fiqh. In the context of Sharia business practices, the achievement of Maqashids Shariah can be measured through the achievement of goals in the form of individual education or knowledge, creation of justice and achievement of public interests. Sharia banks must ensure fair transactions in all business activities, including products, prices and the time period in the contract and its conditions. Islamic banks must also ensure that all business ventures that are free from negative elements can cause injustice, such as usury (including interest), fraud, corruption, etc. Keywords: Maqashid, Al Syathibi, Islamic Banking
, Nyoman Sockarini
Journal of Economic, Bussines and Accounting (COSTING), Volume 2, pp 281-291; doi:10.31539/costing.v2i2.558

Abstract:
Customer satisfaction can be a determining factor in increasing customer purchases of a product and service. This study aims to determine the effect of variable customer relationship management, customer value, trust and customer satisfaction on customer loyalty PT.Adira Finance Jember. The data used in this study is primary data. Data processing method uses path analysis method with the help of SPSS 24 analysis tools.. The results showed that the variable customer relationship management, customer value, trust and customer satisfaction influence the customer loyalty of PT.Adira Finance Jember either directly or indirectly Keywords: CRM, Customer Value, Trust, Customer Satisfaction, Customer Loyalty
Sansan Nurhasanah, Asep M Ramdan, Kokom Komariah
Journal of Economic, Bussines and Accounting (COSTING), Volume 2, pp 315-321; doi:10.31539/costing.v2i2.589

Abstract:
Purchasing decisions are often made by consumers based on their wants and needs. If the company is unable to fulfill it, it is likely to experience a decline in marketing the product. The purpose of this study was to determine the analysis of the reference group and product attributes to the purchasing decisions of eiger bag consumers in the eiger store in the city of sukabumi. The research method used in this study was to use a random sampling method, by distributing questionnaires as many as 87 respondents to eiger bag consumers. The analysis technique used in this study is to use multiple linear regression analysis techniques and coefficient of determination. To test the hypothesis in this study using partial statistical tests (t test) and simultaneous tests (Test f). The results of this study indicate that the reference group has a significant influence on purchasing decisions. Product attributes have a positive and significant influence on purchasing decisions. Simultaneously the reference group and product attributes have a positive and significant influence on purchasing decisions. Keywords: Reference Group, Product Attributes, Purchasing Decisions
Muhamad Alvi Irpansyah, Asep M Ramdan, R. Deni Muhammad Danial
Journal of Economic, Bussines and Accounting (COSTING), Volume 2, pp 248=255-248=255; doi:10.31539/costing.v2i2.554

Abstract:
One of the strategy that can be use in increasing consumer buying interest is by increasing the attractiveness of advertisements on Instagram, one of them is the endorsement strategy. The study aims to determine about the selebgram credibility and power to increase purchase intention on online store in instagram, as well as to see how much the influence of credibility and power of selebgram to purchase intention partially or simultaneously. The method use in this research is descriptive verificative and quantitative approaches with multiple linear regression as a data analysis technique. Research result obtained show that credibility, power and purchase intentions of online store on instagram in the good category. The magnitude of the effect of credibility and power on purchases intention on instagram by Rachel Vennya after testing simultaneously and partially have a positif and significant influence. It’s amounted to 51,2%, while the remaining 48,8% are influenced by other variables not examined in this research. Keywords: Credibility, Power, Selebgram, Celebrity Endorsement, Purchase Intention
, Sakaria Jonathan Putra Pinem
Journal of Economic, Bussines and Accounting (COSTING), Volume 2, pp 256-262; doi:10.31539/costing.v2i2.565

Abstract:
Tax revenue is the largest revenue in the State Budget (APBN) in the last decade. This study aims to determine the effect of Service Quality, Knowledge of Taxes, Tax Examination, Tax Counseling and Tax Sanctions on Taxpayer Compliance at Medan Middle Tax Office. This study applies certain criteria in determining samples which are often referred to as Saturated Samples. This study obtained a sample of 122 questionnaires, 30 were used for validity test and 92 for classic assumption test using SPSS test equipment. The data analysis used is multiple linear analysis and hypothesis testing. The results of the analysis obtained are Tax Dissemination and Compliance does not affect the Tax Revenue. Tax Sanctions have an influence on Tax Receipts. Keywords: Socialization, Tax Sanctions, Taxpayer Compliance, Tax Revenue
, Eri Triharyati, Helen Anggia Novita
Journal of Economic, Bussines and Accounting (COSTING), Volume 2, pp 372-380; doi:10.31539/costing.v2i2.708

Abstract:
Forensic accountants are tasked with providing legal opinions in litigation. Besides that, there is also the role of forensic accountants in the field of law outside the court (non-itigation) for example in helping to formulate alternative settlement cases in disputes, formulation of compensation calculations and efforts to calculate the impact of termination / breach of contract. Investative audit, a form of audit or examination that aims to identify and uncover fraud or crime by using approaches, procedures and techniques commonly used in an investigation or investigation into a crime. Because the purpose of an investigative audit is to identify and disclose fraud or crime, the approaches, procedures and techniques used in investigative audits are relatively different from the approaches, procedures and techniques used in financial audits, performance audits or audits with other specific objectives. In an investigative audit, an auditor initiates an audit with presumptions / indications of possible fraud and crimes that will be identified and revealed through the audit to be carried out. Such conditions, for example, will affect who will be interviewed in advance or what documents must be collected first. In addition, in an investigative audit, if it has authority, the auditor can use procedures and techniques commonly used in the investigation and investigation of crimes, such as surveillance and searches. Fraud is the process of making, adapting, imitating or objects, statistics, or documents, with the intent to cheat. But we can prevent fraud and we can avoid fraud is very detrimental to various parties because it can destroy government and business. Fraud is in the form of corruption in its wider destructive power. Basically the scope of forensic accounting is fraud in the broadest sense. Keywords: Forensic Accounting, Investigative Audit and Fraud
Dian Puji Puspita Sari, Arief Rahman
Journal of Economic, Bussines and Accounting (COSTING), Volume 2, pp 202-211; doi:10.31539/costing.v2i2.562

Abstract:
The era of modernization nowadays, humans are very dependent on technology. This makes technology become a basic need for everyone. This study aims to analyze the factors that influence the interest in using information technology for auditors in Yogyakarta. Independent variables used include performance expectations, business expectations, social factors, conditions that facilitate and suitability of tasks. Respondents in this study were auditors who used IT in their work. The number of respondents was 106 respondents. The data analysis method used is structural Equation Model (SEM) using Partial Least Square (PLS) software. The results of this study state that performance expectations, business expectations, social factors, facilitating conditions and suitability of tasks have a positive effect on the interest in using information technology for auditors in Yogyakarta. Keywords: Interest, Information Technology, Auditor
Dasep Suryanto
Journal of Economic, Bussines and Accounting (COSTING), Volume 2, pp 236-247; doi:10.31539/costing.v2i2.566

Abstract:
Banking business is a service business that is based on the principle of trust so that the quality of service issues is a very decisive factor in the success of businesses managed by the company. The purpose of this study was to determine the effect of service quality on customer satisfaction at PT. BCA Finance Bukittinggi Branch. The sample was taken by researchers as many as 150 respondents who were customers of PT. BCA Finance Bukittinggi Branch, the analysis technique used in the study used Regression analysis. The results of this study indicate that: 1) Service Quality with dimensions of Physical Evidence, Reliability, Responsive Capability, Assurance and Empathy has a positive and significant influence on customer satisfaction. From the results of this study, it was suggested to the management of PT. BCA Finance Bukittinggi Branch to conduct periodic evaluations and research to improve service quality, especially in terms of Physical Evidence and Responsiveness to provide training in direct contact with customers, so as to minimize customer complaints and increase customer satisfaction. Keywords: Service Quality, Customer Satisfaction
Mentari Dwi Aristi, Supriyadi Supriyadi
Journal of Economic, Bussines and Accounting (COSTING), Volume 2, pp 212-227; doi:10.31539/costing.v2i2.563

Abstract:
The existence of regulations that require the application of GCG and the many benefits that the company has obtained has a good effect. This study aims to assess the quality of corporate governance implementation at PT Bumi Siak Pusako (PT BSP) using CGCG UGM rating model. The CGCG UGM rating model consists of 497 questions which are based on four basic constructs, namely transparency, accountability, responsibility, and fairness. This research uses a research method with a case study approach. Data were collected using questionnaires from the CGCG UGM rating model, interviews, and documentation. The analytical technique used is the analysis technique of CGCG UGM rating model that is divided into 3 stages, namely the determination of scores, calculations of scores, and rating categories. The result of the assessment of corporate governance implementation at PT BSP using CGCG UGM rating model shows that PT BSP is ranked A ++ with a total score of 3748 from a maximum value of 4155, or 90%. The A ++ is second rank in the 16 ranks provided by CGCG UGM, it shows that PT BSP has not been optimal in implementing corporate governance in terms of adopting, implementing, and developing voluntary regulations. Keyword: Corporate Governance, Peratingan Model, CGCG UGM
Journal of Economic, Bussines and Accounting (COSTING), Volume 2, pp 335-344; doi:10.31539/costing.v2i2.632

Abstract:
Business people in the automotive industry continue to strive for what they produce and offer, desired and received by consumers, which will then be purchased at the maximum purchase level with a high frequency of purchases. The research objective was to determine the effect of brand image on consumer interest in buying Isuzu Panther cars at PT. Astra International Tbk. Pekanbaru Branch. The research method used in this study is multiple linear regression analysis. The results of the study concluded that respondents agreed with the brand image of the Isuzu Panther car today as a fuel-efficient car, a quality car, suitable for all terrain so that it adds to the rider's confidence and is an easy car to maintain and repair. Consumer interest in Isuzu Panther cars is considered good or interested consumers. The analysis using SPSS showed that the brand image has a very strong relationship with consumer interest in buying Isuzu Panther cars. Brand image has a positive effect on consumer interest, so if there is an increase in the brand image of the Isuzu Panther car, it will also lead to an increase in consumer interest in buying Isuzu Panther cars Keywords : Brand Image, Consumer Interest, Isuzu Panther
, Timotius Dwi Handoko
Journal of Economic, Bussines and Accounting (COSTING), Volume 2, pp 292-301; doi:10.31539/costing.v2i2.560

Abstract:
Consumers play a very important role in providing an assessment of the quality of services obtained from service companies. This study aims to determine the effect of variable perceived quality and perceived value on the formation of brand loyalty through customer satisfaction of J-Klin customers in Jember Beauty Data used in this study is primary data. Data processing method uses path analysis method with the help of SPSS 24 analysis tool. The results of the study show that variable perceived quality and perceived value and customer satisfaction affect the formation of brand loyalty in J-Klin Beauty Jember customers either directly or indirectly Keywords: Perceived Quality, Perceived Value, Customer Satisfaction, Brand Loyalty
, Bayu Ardiyan
Journal of Economic, Bussines and Accounting (COSTING), Volume 2, pp 302-314; doi:10.31539/costing.v2i2.610

Abstract:
Humans as labor in company activities have a very important role. The purpose of this study was to determine the effect of the position placement factor on employee performance at PT. Zaman Teknindo Pekanbaru. The types and sources of data used in this study are primary data and secondary data with a total sample of 44 people. Sampling is done using the census method. Whereas to determine the magnitude of the influence of the independent variable (X) on the dependent variable (Y), Simple Regression analysis was used with the help of the Set 17. Package for Social Science (SPSS) device based on the results of the Simple Linear Regression. employee work at PT. Zaman Teknindo Pekanbaru. Thus to obtain high work performance, the management at PT. Zaman Teknindo Pekanbaru needs to pay attention to the application of work placements that are in accordance with what is owned by the employee such as ability, skills and experience and the better the work placement that is set by the company, the better the workplace pays generated by the employee. Keywords: Job Performance, Job Placement
Lusiana Veronika Sinaga, Antonia Masriani Nababan, Annisa Nauli Sinaga, Thomas Firdaus Hutahean, Siti Tiffany Guci
Journal of Economic, Bussines and Accounting (COSTING), Volume 2, pp 345-355; doi:10.31539/costing.v2i2.664

Abstract:
The company was builded to maximixing the wealth of their owner or their stokeholders. The company’s goal can be achieved by maximizing the firm value.The purpose of this research is to find out the impact of some variables such as Growth of Sales, Firm Size, Debt Policy, and ROA, to Firm Value on companies to Property and Real Estate period 2013-2016.Purposive sampling method was used in sampling and 26 companies were used as sample.Method of observation and using Linear Regression Analysis as the Analysis technique and 26 companies were used as sample.The result showed that Growth of Sales has significant and not impact on Firm Value, Firm Size has a positive and significant impact on Firm Value, Debt Policy not impact and not significanton firm value. And ROA has a positive and significant impact to Firm Value.The firm value is very important because the higher is the firm value, the higher is the wealth of the company’s owner. To the investors that they may point out the Return on Asset and before make an investment. Keywords : Sales Growth, Firm Size, Debt Policy, Return on Asset
Silvia Sari Sitompul
Journal of Economic, Bussines and Accounting (COSTING), Volume 2, pp 322-334; doi:10.31539/costing.v2i2.611

Abstract:
Mobile is not only used to communicate via telephone or sms, but consumers want more so that mobile features are increasingly diverse. Since the internet began to boom in Indonesia, the Internet has become a mandatory feature and has turned into a function in the cellphone itself besides being used for telephone and sms. So it is not surprising that cellphones with the lowest prices must fulfill three conditions, which can be used for telephone, SMS, and the internet. Our people are very thirsty for browsing, chatting, playing games and also for work. The internet has also become a basic necessity for every individual, because with the internet, humans have a lot of information. The internet is also useful for business, politics, economics and socializing.The purpose of this study is to find out and analyze the influence of Brand Image and prices on the purchase decision of Xiaomi Smartphone. The method used is multiple linear regression analysiswith a sample of 100 respondents. The research results show that the prices effect significant on Consumer decisions on Xiaomi Smartphone while brand image does not have aeffect significant on Consumer decisions on Xiaomi Smartphone Keywords: Brand Image, Features, Prices
Journal of Economic, Bussines and Accounting (COSTING), Volume 2, pp 228-235; doi:10.31539/costing.v2i2.579

Abstract:
Managing a company is not something that is easy, there are many obstacles that might be faced in creating a quality and competent company, especially managing people within the company. This study aims to determine the effect of leadership and motivation on turnover intention at the Panca Source Diesel Group. Analysis was carried out on 32 respondents, this study was taken by census method and data was collected through questionnaires. The data analysis technique used is multiple linear regression through T test statistics and test models (F and Coefficient of reflection). The results showed that the overall leadership and motivation variables partially or simultaneously had an effect on turnover intention. Keywords: Leadership, Motivation, Turnover Intention
Journal of Economic, Bussines and Accounting (COSTING), Volume 2, pp 272-280; doi:10.31539/costing.v2i2.548

Abstract:
Cooperative is a joint business entity engaged in the economy, consisting of those who berekotakan weak voluntarily joined and the equality of rights, is obliged to undertake a business that aims to meet the needs - the integrity of its members. Cooperative Artha Makmur is a keuhangan institution that collects funds from the community in the form of savings and menyerhkannya back in the form of credit. In the implementation of the provision of microcredit, the risk of credit congestion is a problem that is often faced by co-operatives and negatively affect the cooperative one of them inhibit the rate of credit turnover and disrupt the performance of management. Bad credit itself occurs due to too lax lending and internal control system is also still not in accordance with the theory and has not been implemented optimally. Therefore the authors took the initiative to evaluate the internal control system of credit giving to the cooperative Artha Makmur. The evaluation result shows that the system applied in the crediting process has largely fulfilled the elements of internal control, although there are still weaknesses, namely the Internal Control System in the Artha Makmur cooperative has not been evident so that in the fear of loss caused by the weak credit quality. In addition, on the spot implementation is done, not in accordance with the manual procedure of microcredit products. Keywords: Internal Control System, Cooperative, Credit Granting
Journal of Economic, Bussines and Accounting (COSTING), Volume 2, pp 263-271; doi:10.31539/costing.v2i2.557

Abstract:
Small businesses are the backbone of the Indonesian economy. This research was conducted on Lumajang MSMEs. This study aims to determine the effect of four variables namely leadership education level (X1), accounting knowledge (X2), business size (X3) and length of business (X4) on the quality of financial statements. In this study data was collected by means of observations, interviews and questionnaires on 86 respondents, namely Lumajang MSME actors with purposive sampling technique, which aims to determine respondents' perceptions of each variable. The analysis used includes test data instruments (validity test, and reliability test), multiple linear regression analysis, classical assumption test (normality test, multicollinearity test, heteroscedasticity test), and hypothesis testing (F test, t test, coefficient of determination). From the results of the analysis using regression, it can be seen that the leadership education variable (X1), accounting knowledge (X2), business size (X3) and length of business (X4), all have a positive effect on the quality of financial statements. Keywords : Human Resource Quality, Business Characteristics, Financial Reports
Kevin Kevin, Nerlia Nerlia, Annisa Nauli Sinaga, Thomas Firdaus Hutahean, Siti Tiffanny Guci
Journal of Economic, Bussines and Accounting (COSTING), Volume 2, pp 363-371; doi:10.31539/costing.v2i2.672

Abstract:
IDX is one of the places for stock trading transactions of various companies in Indonesia. This study aims to analyze the factors that affect the company’s stock price in Indonesian capital market especially in Property Real and Estate. The variables used in this study is Free Cash Flow, Leverage, Growth Company, and dividen policy. This study uses a quantitative approach with multiple linear regression analysis model. This study uses the period 2013-2016. The number of observations used in this study were 14 observations. The results showed that the variable Free Cash Flow, Leverage, Net profit margin and Growth Company has not significantly effect Dividen Policy. Keywords: Free Cash Flow, Leverage, Net Profit Margin, Growth Company
Journal of Economic, Bussines and Accounting (COSTING), Volume 2, pp 195-201; doi:10.31539/costing.v2i2.547

Abstract:
Performance in carrying out its functions does not stand alone, but is related to work ability and motivation. This study aims to determine how the influence of competencies (knowledge, skills, self-concept and value, and personal characteristics) on the performance of employees of the Islamic University of Riau. The population used in this study were all employees of the Islamic University of Riau, amounting to 130 people, while the sample method used in this study was the census method. After distributing questionnaires to 130 respondents but the questionnaire returned only 60 copies so that the sample in this study were 60 respondents. The results of this study indicate that the t test, namely knowledge, skills, self-concept and value, and personal characteristics have a positive and significant effect partially on the performance of UIR employees. The results of the analysis through the F test show that Knowledge, Skills, Self-concept and value, and Personal Characteristics have a positive and significant effect on the performance of UIR employees. Keywords: Knowledge, Skills, Self-concept and Value, Personal Characteristics, Employee Performance
Journal of Economic, Bussines and Accounting (COSTING), Volume 2, pp 149-162; doi:10.31539/costing.v2i1.471

Abstract:
Every organizational system of government agencies in carrying out their activities will always try to achieve results in accordance with the objectives set. These objectives will not be realized without the active role of employees as one component of the organizational system. Employees have the main role in every organizational activity, because employees become planners, actors, and determinants of the realization of organizational system goals. In this case training and work placement. This study aims to find out: The effect of training on employee performance, The effect of employee work placement on employee performance, The effect of training and work placement of employees on the performance of the Lubuklinggau City Education Office. The data processing method is carried out with a saturated sampling approach, which is a sampling method whose entire population is used as a research sample. Data analysis carried out by validity and reliability test, normality test, classic assumption test, simple linear regression test, determination test, F test and T test. Based on the results of the research conducted, it can be concluded that Job Training and Placement significantly influence performance at the Lubuklinggau City Education Office. Keywords: Training, Job Placement, Employee Performance
Journal of Economic, Bussines and Accounting (COSTING), Volume 2, pp 70-75; doi:10.31539/costing.v2i1.368

Abstract:
The Village Fund is one of the policies made by the government to alleviate poverty in the village and strengthen village autonomy. The use of Village Funds is used in the field of village development and the field of community empowerment, of the total Village Funds channeled to the Village 75 percent for the development sector while for the community empowerment sector only 25 percent so that the way to overcome poverty is still relatively small. The objectives to be achieved in this study are to find out about poverty reduction policies through the Village Fund and strengthening village autonomy in Prabumulih City. The research was conducted in the villages of Jungai, Sinar Rambang, Rambang Senuling, Karangan, Talang Batu, Kemang Tanduk. The method in this study is a qualitative method using Focus Group Disussion (FGD), interviews with parties related to poverty alleviation issues (officials of the Village Consultative Body, Village Chief, Village Treasurer, Village Secretary, Planning Head, Head of Public division, head of finance division, Head of Government, Head of People's Welfare, Head of construction division, community leaders). The results of this study are that the Prabumulih City Government has implemented policies by gradually channeling Village Funds based on village performance. However, villages in Prabumulih City have not fully focused on poverty alleviation efforts. This can be seen from the APB Village Responsibility Report at the expenditure point in the field of community empowerment which is used for “posyandu” empowerment activities, Up2K, SisKeuDes training activities. Furthermore, the number of poor people in Prabumulih City is still high, namely BPS data of 43,464 people. Keywords: Poverty Alleviation Policies, Village Funds, Village Autonomy
Raja Ria Yusnita, Muhammad Abdi
Journal of Economic, Bussines and Accounting (COSTING), Volume 2, pp 163-184; doi:10.31539/costing.v2i1.388

Abstract:
Financial knowledge is one of the important aspects in life today. This study aims to determine the level of financial literacy in motorbike workshop SMEs in Kec.Siak Hulu Kab. Kampar and analyze whether demographic factors consisting of education level, income level, duration of business and age affect the level of financial literacy among workshop entrepreneurs. The number of samples in this study are 50 workshop entrepreneurs with the research method used is the survey method by obtaining data through questionnaires. While the analysis used in this test is binary logistic regression analysis. The results showed that the level of financial literacy for business people was in the low category with a percentage of 48%. The variables that influence the level of financial literacy are income level variables and besides these variables which consist of education level, duration of business and age does not affect the level of financial literacy for business actors. keywords: Financial Literacy, Education Level, Income Level, Duration, Age
Journal of Economic, Bussines and Accounting (COSTING), Volume 2, pp 138-148; doi:10.31539/costing.v2i1.330

Abstract:
Service quality is a way of working companies that try to hold continuous quality improvements to the processes, products and services produced by the company. This study aims to see the effect of the dimensions of service quality on customer satisfaction using lodging services at Kharisma Hotel Bukittinggi. The population of 1656 consumers and the sample in this study were 100 consumers. Data was collected through questionnaire deployment with Likert scale models then tested to the currency and reliability of the questionnaire. The data analysis technique used is the linear regression method. The results of this study are a). service quality Tangible (X1) dimension has a positive and significant influence on customer satisfaction at Kharisma Hotel Bukittinggi. b). the service quality of the Empathy (X2) dimension has a positive and significant influence on customer satisfaction at Kharisma Hotel Bukittinggi. c). the quality of service dimensions of Responsiveness (X3) there is a positive and significant influence on customer satisfaction at Kharisma Hotel Bukittinggi. d). service quality dimensions (Reliability) (X4) there is a positive and significant influence on customer satisfaction at Kharisma Hotel Bukittinggi. e) the service quality of the Assurance (X5) dimension has a positive and significant influence on customer satisfaction at Kharisma Hotel Bukittinggi. Keywords: Service Quality, Consumer Satisfaction.
, Fadrul Fadrul
Journal of Economic, Bussines and Accounting (COSTING), Volume 2, pp 41-56; doi:10.31539/costing.v2i1.345

Abstract:
Penelitian ini bertujuan untuk menguji factor jenis kelamin, IPK, dan pengalaman kerja berpengaruh terhadap tingkat literasi keuangan di kalangan mahasiswa S1 STIE Pelita Indonesia Pekanbaru. Responden yang diteliti adalah sebanyak 98 orang mahasiswa. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan metode uji. Untuk memperoleh data yang di perlukan maka digunakan pengumpulan data berupa angket. Dalam penelitian ini, jenis data yang digunakan adalah data primer dan data sekunder. Berdasarkan hasil uji Logistik Binier, hasil studi menunjukan bahwa faktor jenis kelamin dan IPK tidak berpengaruh terhadap tingkat literasi keuangan pada mahasiswa sedangkan faktor pengalaman kerja mempengaruhi tingkat literasi keuangan seorang mahasiswa. Kata kunci : literasi Keuangan, Jenis Kelamin, IPK, Pengalaman Kerja
Journal of Economic, Bussines and Accounting (COSTING), Volume 2, pp 28-40; doi:10.31539/costing.v2i1.336

Abstract:
Notary designation for someone who has received legal education licensed by the government to do legal matters, especially as a witness to signing the document. Objects in this study are permanent (active) employees in Notary's office Pekanbaru City. The research population is 894. Sample selection is done using probability sampling method with Simple Random Sampling technique, so that the number of samples taken was 276 employees. In this study, parametric statistics were used with multiple linear regression analysis. The results of this study indicate that leadeship style and satisfaction have significant effect on performance while work motivation has no significant effect on performance. Keywords: Leadership Style, Work Motivation, Job Satisfaction and Employee Performance
Astri Ayu Purwati, Muhammad Luthfi Hamzah, Hamzah Hamzah, Sarli Rahman
Journal of Economic, Bussines and Accounting (COSTING), Volume 2, pp 84-92; doi:10.31539/costing.v2i1.426

Abstract:
With the increasing speed of information flow due to globalization, the role of information technology is vital and very decisive for an educational institution in increasing its ability to face competition and be able to provide satisfactory services for students. The object of this research is the users of the university's academic information system, namely all active students of TA Geap 2017-2018 with a sample of 450 people. The data analysis technique used in this study is using Structural Equation Modeling (SEM) Amos. The results of the study show that improving the quality of academic information systems will be able to increase student satisfaction but not necessarily be able to increase student loyalty directly. However, indirectly through satisfaction, the quality of the system can increase user / student loyalty. Improvement and improvement of academic information also through this research directly and indirectly can have an impact on increasing student satisfaction and loyalty. Good service quality in a college is a very important assessment in increasing student satisfaction and loyalty. Keywords: Information Technology, Satisfaction, Loyalty
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