Journal of Economic, Bussines and Accounting (COSTING)

Journal Information
ISSN / EISSN : 2597-5226 / 2597-5234
Published by: IPM2KPE (10.31539)
Total articles ≅ 84

Latest articles in this journal

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

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

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

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

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

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
Journal of Economic, Bussines and Accounting (COSTING), Volume 3, pp 106-116; doi:10.31539/costing.v3i1.834

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

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

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

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

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
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