Journal of Economic, Bussines and Accounting (COSTING)

Journal Information
ISSN / EISSN : 25975226 / 25975234
Current Publisher: IPM2KPE (10.31539)
Total articles ≅ 61
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Dewi Anggraini, 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
Debora Silitonga, 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
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
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
Dodi Agusra
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
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
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
Anton Yuliansyah, 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
Muhammad Arif, 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
Jauharatul Maknun
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