Journal of Economic, Bussines and Accounting (COSTING)

Journal Information
ISSN / EISSN : 2597-5226 / 2597-5234
Published by: IPM2KPE (10.31539)
Total articles ≅ 211
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Muksin Kalbadri, Karyaningsing Karyaningsing
Journal of Economic, Bussines and Accounting (COSTING), Volume 4, pp 680-689; https://doi.org/10.31539/costing.v4i2.1721

Abstract:
This study aims to determine how much the relationship between Organizational Culture and Work Stress on Employee Performance at Pt. Nusantara Bonded Zone (Persero) North Jakarta. The purpose and research is to obtain a systematic description of organizational culture and stress as independent variables and performance as included variables, verificatively aims to test the hypothesis with statistical calculations. In this study using descriptive and verification research methods. The population in this study were employees of PT Kawasan Berikat Nusantara (Persero) which was planned to be 104 people divided into several divisions and positions. The sample used in this study is saturated sample, saturated sample is also often interpreted as the maximum sample, because added no matter how much will not change the population representation. In the research sample, all employees who work at PT Kawasan Berikat Nusantara (Persero). The types of data used by researchers in research on the influence of organizational culture and work stress on performance are primary and secondary data. Data collection techniques conducted by researchers are, questionnaire interviews, observation. Berikat Nusantara (Persero). Organizational culture contributes partially by 15.6% to performance. Meanwhile, work stress contributed partially by 9.7% to performance. Because 15.6% is greater than 9.7%, it can be stated that the Organizational Culture variable contributes more to performance than the Work Stress variable. The effect of the simultaneous influence of Organizational Culture and Work Stress on Employee Performance at PT Kawasan Berikat Nusantara (Persero) is 25.3%. Keywords: Organizational Culture, Work Stress, Employee Performance
Agus Maulana, Eva Theresna Ruchjana, Dian Hakip Nurdiansyah
Journal of Economic, Bussines and Accounting (COSTING), Volume 4, pp 787-800; https://doi.org/10.31539/costing.v4i2.1811

Abstract:
The background of this study is intend to identify, analyse, and describe the effect of size company, profitability, leverage, and environmental performance on environmental disclosure. The data on this uses a descriptive verificate research with a quantitative approach. In this study, used researches purposive sampling to determine the samples. This research using the secondary data taken from annual report that is published by companies sample. While in the process of data analysis in this research using SPSS 26 software consisting of classical assumption test (normalitas test, autocorrelation test, heteroskedastisity test and multicolinearity test) double regresilinear analysis, hypotesis test (t statictical test and F statistical test) and coefficient of determination test. The result of reseach is profitability has a negative influence on environmental disclosure. As for the size company, leverage, and environmental performance have no influence on environmental disclosure. Keywords: Company Size, Profitability, Leverage, Environmental Performance, Environmental Disclosure.
Poppy Camenia Jamil, Restu Hayati
Journal of Economic, Bussines and Accounting (COSTING), Volume 4, pp 477-484; https://doi.org/10.31539/costing.v4i2.1990

Abstract:
The role of the capital market for the economy of a country according to capital market education by PT. There are two functions of the Indonesia Stock Exchange, namely as a means of business funding or as a means for companies to obtain funds from investors (investors) for business development, expansion, additional working capital and others. This study aims to explain the relationship between the capital market and foreign investment in Indonesia. The variables used in this study are the return of the Composite Stock Price Index (IHSG) and Foreign Direct Investment (FDI) from 2003 to 2019. Data analysis techniques use regression analysis to explain the relationship between the capital market and foreign investment in Indonesia. Indonesia. The final results of the achievements in this study are to increase literacy understanding about economic activities, capital markets, investment to contribute to economic growth. Keywords: IHSG, FDI, Investment, Capital Market, Stock Index.
Ria Herlina, Taufeni Taufik, Azwir Nasir
Journal of Economic, Bussines and Accounting (COSTING), Volume 4, pp 419-433; https://doi.org/10.31539/costing.v4i2.1965

Abstract:
This study aims to examine the effect of transparency, competency, financial accounting systems on the accountability of regional financial management with the government's internal control system as a moderating variable with a case study in Indragiri Hulu Regency. The population of this study were all employees in all OPDs in Indragiri Hulu Regency as many as 45 OPDs so that a sample of 180 respondents was obtained from this population using the purposive sampling method. The data analysis method used in this research is the quantitative analysis method with WarpPLS version 6.0 as data processing software. The results show that transparency, competency, and financial accounting systems affect the accountability of regional financial management, the implementation of the government internal control system can moderate the effect of transparency and financial accounting systems on the accountability of regional financial management, and the implementation of the government internal control system cannot moderate the effect of competency on the accountability of regional finance management. Keywords: Transparency, Competency, Financial Accounting System, The Accountability of Regional Financial Management, Implementation of The Government Internal Control System
M. Irfan Rosyadi, Sinta Yulyanti
Journal of Economic, Bussines and Accounting (COSTING), Volume 4, pp 621-634; https://doi.org/10.31539/costing.v4i2.1719

Abstract:
The spillover effect of economic activity from one area to another is due to the inter-sector linkages, which have implications for economic growth. This study examines and presents empirical evidence on the effects of economic growth in the districts of Siak, Pelalawan, Kampar, Kuantan singingi, and Bengkalis, which have spatial impacts on the economic growth of Pekanbaru City. Through quantitative methods with secondary data from the Regency / City Central Statistics Agency in Riau Province, the data used is the Gross Regional Domestic Product from 2010 to 2019, then analyzed using the Multiple regression method. The study results show that Kampar, Kuantan singingi, Pelalawan, and Siak districts have a significant effect on the economic growth of Pekanbaru City, while Bengkalis does not affect. Not all of the natural resources owned by each district can provide a spillover effect of growth. However, a dominant sector in absorbing labor will provide a spillover effect of economic growth from one region to another. Keyword: Regional Spillover Effect. Economic Growht, Multiple Regression. Pekanbaru
Aulia Rafika, Edi Suswardji Nugroho
Journal of Economic, Bussines and Accounting (COSTING), Volume 4, pp 656-664; https://doi.org/10.31539/costing.v4i2.1734

Abstract:
This study aims to determine the effect of tourism product attributes and destination image, either directly, indirectly, partially and simultaneously on the decision to visit the Taman Sri Baduga Kabupaten Purwakarta tourist destination, and the results of this study can be useful for Stake Holders in the field of tourism and can contribute for science.The paradigm of this research is a quantitative descriptive verification paradigm with a focus on testing theory through measuring research variables using the statistical technique / SPSS 24 approach, data collection using the incidental sampling technique on 398 respondents with research subjects who are visitors or who have visited Taman Sri Baduga Purwakarta tourist destinations. Before testing the hypothesis, this study conducted a data validity test. Data analysis technique used is the scale range analysis technique and path analysis.There is a significant effect of the partial attributes of tourism products on the decision to visit by 55.3% and the partial effect of the image of the destination on the decision to visit by 28%. Then there is a simultaneous influence of tourism product attributes and destination image on the decision to visit Taman Sri Baduga Purwakarta of 83.3%, the remaining 16.7% is influenced by other factors not included in this study. Keywords: Tourism Product Attributes, Destination Image, and Decision to Visit
Safrida Safrida, Musmulyadi Musmulyadi
Journal of Economic, Bussines and Accounting (COSTING), Volume 4, pp 771-778; https://doi.org/10.31539/costing.v4i2.2048

Abstract:
This research was conducted with the aim of: (1) examining and analyzing the effect of the product on consumer purchasing decisions for postpaid hello card products; (2) examining and analyzing the effect of price on consumer purchasing decisions for postpaid starter pack hello; (3) examining and analyzing the effect of promotion on consumer purchasing decisions for postpaid starter pack hello; (4) examining and analyzing the effect of place on consumer purchasing decisions for postpaid starter pack hello; (5) examining and analyzing the four factors that have the most dominant influence on consumer purchasing decisions for postpaid hello card products. This study uses primary data and secondary data. In this study, the sample used was 100 consumers. based on secondary data at the end of 2015 to December 2016. Data was collected through questionnaires and data tabulation was carried out. Methods of data analysis using multiple linear regression analysis and analysis of the coefficient of determination and descriptive analysis with the help of the Statistical Product and Service Solutions (SPSS) program. These results indicate that: (1) the product variable has a positive but insignificant effect on consumer decision making to buy postpaid starter pack hello: (2) the price variable has a positive and significant effect on the decision to buy a postpaid starter pack hello: (3) promotion variable has a significant effect on the decision to buy postpaid starter pack hello: (4) the place variable does not have a positive and significant effect on the decision to buy the postpaid starter card hello: (5) the most dominant variable influencing decision making is the price variable. Keywords: Product, Price, Place, Promotion, and Purchase Decision
Bambang Supriadi, Abdul Yusuf
Journal of Economic, Bussines and Accounting (COSTING), Volume 4, pp 635-644; https://doi.org/10.31539/costing.v4i2.1720

Abstract:
This study aims to acknowledge any relationship between Website Quality and E - Website user satisfaction with E-Loyalty of website users. In this study the authors used quantitative research methods. The independent variable is the variable that affects or causes the change or the dependent variable arises. In this research, the independent variables are Website Quality and E - Satisfaction. The dependent variable on the variable which is the result of the effect, because the independent variable. The dependent variable in this research is E - Loyalty. The population in this study is online ticket buyers throughout Indonesia through the PSSI.org website, which is unlimited. The population is users of the PSSI Web Site throughout Indonesia. The sampling technique used in this study is a random sampling technique by presenting a total of 10-15% based on the population of buyers or users of the PSSI.org Web site throughout Indonesia which is provided unlimited, it is known The number of samples using the Jacob Cohen formula using an error level of 10% was obtained as many as 204 respondents. The results of the research obtained by the authors also partially Website Quality and E - Satisfaction has a significant effect on E - Loyalty on the PSSI.org Website, E - Satisfaction with E - Loyalty has a proportion value of 8.2%, Website quality has a higher effect on E - Loyalty on the PSSI.org Site with a proportion of 10.2%. Effect of Website Quality and E - Website user satisfaction on E - Website user loyalty simultaneously with an effect of 35.8%, while the remaining 64.2% is by other variables not examined in this study Keywords: Website Quality , E – Satisfaction , E – Loyalty
Nur Eka Desniati, Sri Suartini
Journal of Economic, Bussines and Accounting (COSTING), Volume 4, pp 846-854; https://doi.org/10.31539/costing.v4i2.2045

Abstract:
Business competition in indonesia very tight make company to sho the best value of company The purpose of thi research is to analyzing the effect of capital structure, profitability, and Dividend Policy on Firm value. The sample research is a companies listed on the indonesia stock Exchange on period of 2014-2018. The type of data used is secondary data. The sampling technique used purposive sampling method. Analitycal technique used are the multiple regression anaysis with a significance level a=5%. The result of this research indicates that variabel capital structure has a positive and significant effect on firm value. profitability has a positive and significant effect on firm value. Dividend Policy has a positive and significant effect on firm value.simultaneousl capital stucture, profitability, Dividen policy, on Firm value by 78,1% and the rest was influenced by other variables. Keywords: Capital Structure, Profitability, Dividen policy, Firm value
Fitriyah Astri
Journal of Economic, Bussines and Accounting (COSTING), Volume 4, pp 855-863; https://doi.org/10.31539/costing.v4i2.2038

Abstract:
BUMDes are the economic drivers of rural communities that are managed by communities appointed through village meetings in an effort to strengthen the village economy and are formed based on the needs and potential of the village. This study aims to determine the development of BUMDes in Tolitoli Regency. The research approach used is descriptive quantitative. By using data collection techniques through interviews with informants who are considered to have the potential to provide information about BUMDes development from various aspects of institutions, regulations, BUMDes businesses, reporting administration and accountability, capital and assets. also through interviews and office administration documentation and accountability. The results show that in the classification most of them are at the growth classification level and some are in the basic classification. Factors that should be improved and receive attention for the development of BUMDes are to immediately improve the system starting from institutions, utilization of capital and assets, administration, and BUMDes regulations. Keywords: Village Business Institutions, Development
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