Journal of Economic, Bussines and Accounting (COSTING)

Journal Information
ISSN / EISSN : 25975226 / 25975234
Current Publisher: IPM2KPE (10.31539)
Total articles ≅ 84

Latest articles in this journal

Ahmad Muzaki, Dyah Probowulan, Achmad Syahfrudin
Journal of Economic, Bussines and Accounting (COSTING), Volume 3, pp 217-234; doi:10.31539/costing.v3i1.817

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.
Anisa Widya Larasati, Dyah Probowulan, Achmad Syahfrudin
Journal of Economic, Bussines and Accounting (COSTING), Volume 3, pp 208-216; doi:10.31539/costing.v3i1.816

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
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

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
Umi Kulsum, Moh Halim, Nina Martiana
Journal of Economic, Bussines and Accounting (COSTING), Volume 3, pp 175-185; doi:10.31539/costing.v3i1.751

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
Ayu Apriyanti
Journal of Economic, Bussines and Accounting (COSTING), Volume 3, pp 186-197; doi:10.31539/costing.v3i1.757

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
Yusnita Octafilia, Evelyn Wiyaja
Journal of Economic, Bussines and Accounting (COSTING), Volume 3, pp 160-174; doi:10.31539/costing.v3i1.839

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
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

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.
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

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.
Hafidzah Nurjannah
Journal of Economic, Bussines and Accounting (COSTING), Volume 3, pp 136-144; doi:10.31539/costing.v3i1.833

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
Suharti Suharti, Yusrizal Yusrizal
Journal of Economic, Bussines and Accounting (COSTING), Volume 3, pp 126-135; doi:10.31539/costing.v3i1.826

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
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