Journal of Economic, Bussines and Accounting (COSTING)

Journal Information
ISSN / EISSN : 2597-5226 / 2597-5234
Current Publisher: IPM2KPE (10.31539)
Total articles ≅ 84
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Latest articles in this journal

, 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)
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