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Journal Journal of Economic, Bussines and Accounting (COSTING)

26 articles
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Rina Milyati Yuniastuti
Journal of Economic, Bussines and Accounting (COSTING), Volume 1, pp 304-315; doi:10.31539/costing.v1i2.266

Abstract:The financial statements are very useful for decision making, throug financial statement information can be predicted what will happen to the company in the future. The purpose of this study is to determine the most dominant influence between current ratio and Debt to Equity ratio to return on Assets on cosmetics companies listed on the Stock Exchange. Long term contribution in research to provide information about the dominant influence between current ratio and debt to equity ratio to return on assets which is useful for the investors. Method used in this research is documentation method, that is research which use data collecting method by looking at report finance. The result of this research is Current ratio has more dominant influence to ROA compared to Debt to Equity ratio to ROA. Keywords: Dominant Influence, Current ratio, Debt to Equity ratio, Return on Assets
Evelyn Wijaya, Puspa Marantika Ariyani
Journal of Economic, Bussines and Accounting (COSTING), Volume 1, pp 283-296; doi:10.31539/costing.v1i2.263

Abstract:Right now the amount of bank in Indonesia has reached 115 bank (OJK). Increasing number of bank has impact to increasing level of competition. Marketing becomes one of important activity in the company to keep the company existency to develop and get a profit. This research aims to test the influence of service marketing mix (product, price, place, promotion, process, people and physical evidence) on customer saving decision at PT Bank Mayapada International Tbk Cabang A.Yani Pekanbaru. The sample used are 100 respodents by using accidental sampling method. The data analyzed using multiple linear regression. The result showed that product, place, process and person has a significant effect on customer saving decision whereas price, promotion and physical evidence has no significant effect to customer saving decision at PT Bank Mayapada International Tbk Cabang A.Yani Pekanbaru. Keywords: Product, Price, Place, Promotion, Process, Person, Physical Evidence and Customer Saving Decision.
Putri Wahyu Novika
Journal of Economic, Bussines and Accounting (COSTING), Volume 1, pp 297-315; doi:10.31539/costing.v1i2.248

Abstract:Job achievement is very important for an organization or company to achieve its goals. The expected goal can be achieved through this research is to see the Effect of Mutation and Job Training on Job spirit And Its Impact at Ministry of Religion Office Of, Cilegon. The sample in this research were 100 employees of Cilegon city ministry office of total population of 339 employees. Data analysis technique used is path analysis. The results show that there is a significant influence between mutation, job training system and job spirit partially. Job mutations (X1) and job training (X2) affect job spirit (Z) by 85 percent, and the rest are influenced by other variables. Furthermore there is also significant influence between work mutation, job training and work morale on job performance partially, where the influence of 78,5 percent, and the rest influenced by other variables Keywords: mutation, job training, morale, employee achievement
Asri Oktiani, Rozy Khadafi
Journal of Economic, Bussines and Accounting (COSTING), Volume 1, pp 269-282; doi:10.31539/costing.v1i2.259

Abstract:Cbezt friedchiken implements marketing strategies that match the products produced with the goal of growing brand loyalty so that longterm is expected to add loyal customers as well as revenue. This study aims to determine the effect of brand awareness, brand image and world of mouth to brand trust and brand loyalty to Cbezt fried Chiken customers. sub district Genteng Banyuwangi. The research method used is explanatory research, analysis tool used path analysis with sample 50 respondents. The results of the analysis obtained the answer that the independent variables that have the strongest influence on brand loyalty variables through variable intervening brand trust is variable word of mouth. Keywords: brand awareness, brand image, word of mounth, brand trust, brand loyalty
Wisdalia Maya Sari
Journal of Economic, Bussines and Accounting (COSTING), Volume 1, pp 241-253; doi:10.31539/costing.v1i2.213

Abstract:Success or failure of the organization in achieving the goals set previously depends on the ability of human resources (employees) in carrying out the task or work given. This study aims to determine the effect of recruitment and job placement on employee productivity at PT.Sindang Brothers Lubuklinggau City. The method of data processing was saturated sampling approach that is the sampling method that the entire population amount is used as research sample which amounted to 47 employees. Data analysis conducted by validity and reliability test, normality test, classical assumption test, simple linear regression test, determination test, F test and T test. Based on the result of research, it is concluded that Recruitment and Work Placement partially have significant effect on Work Productivity at PT. Sindang Brothers Town of Lubuklinggau. The effect of recruitment on work productivity is 83.6% and the remaining 16.4 is influenced by other variable variables outside the research. While the effect of placement on work productivity is 87.6 percent and the rest 12.4 is influenced by other variable variables. Keywords: Recruitment, Job Placement, and Work Productivity
Fitria Fitria, Kartini Kartini
Journal of Economic, Bussines and Accounting (COSTING), Volume 1, pp 254-268; doi:10.31539/costing.v1i2.201

Abstract:Human Resources has been recognized as a central force that drives organizational dynamics. This study was conducted to determine the Effect of Compensation and Work Safety on Employee Productivity At PT. Musirawas Lestari Makmur Unit Tuah Negeri Musi Rawas Regency. The sample in this study amounted to 50 employees determined based on simple random sampling technique. Data analysis technique used is Multiple Linear Regression Analysis, Coefficient of Determination (R2), and Test F. From result of Multiple Regression Analysis obtained that compensation (X1) and safety (X2) give contribution of 83,2 percent to work productivity Y). While the rest of 16.8 percent influenced by other variables. which is not included in this study. The results also indicate a significant influence between compensation and work safety on work productivity. For that the company needs to increase the compensation and employee safety to increase employee productivity. Keywords: Compensation, Occupational Safety and Work Productivity
Yetti Afrida Indra
Journal of Economic, Bussines and Accounting (COSTING), Volume 1, pp 233-240; doi:10.31539/costing.v1i2.223

Abstract:CAPM is a balance model that can determine the risks and returns that investors will gain. Under the CAPM, the level of risk and the appropriate rate of return has a positive and linear relationship. The measure of risk that is an indicator affecting stock in CAPM is indicated by the variable β (beta). The bigger the β of a stock, the greater the risk it contains. This model links the expectation return rate of a risky asset with the risk of the asset in a balanced market condition. The population in this study is the stock price data of companies in the consumption sector and the mining sector listed on the Indonesia Sharia Sharia Index (ISSI) period 2013-2016. Based on the results of research and statistical tests, a more accurate model in predicting future ISSI stock returns is more accurate than the Arbitrage Pricing Theory (APT) model, because MADCAPM (0.0835) value MADAPT (0,5070). Furthermore, based on data processing with MannWhitney test shows that H0 is rejected, in the sense that there is a significant difference of accuracy between Capital Asset Pricing Model (CAPM) and Arbitrage Pricing Theory (APT) in predicting ISSI stock return. This is evidenced by the significance value (Sig) (0.002) smaller than (α) 0.05.Keywords: Comparison, Accuracy, Capital Asset Pricing Model (Capm), Arbitrage Pricing Theory (Apt), Stock Return.
Okalesa Okalesa
Journal of Economic, Bussines and Accounting (COSTING), Volume 1, pp 221-232; doi:10.31539/costing.v1i2.204

Abstract:Development of capital market in Indonesia has an impact on increasing demand for financial statement audit. A delay in financial reporting is indirectly interpreted by investors as a bad signal for the company. This study aims to analyze the factors that affect the audit delay in the consumer goods sector companies listed on the Indonesia Stock Exchange (BEI) observation period is 6 years from 2011 to 2016. This test uses multiple linear regression model. The sample of the research is 27 companies engaged in the industry of goods and consumption. The results showed partially firm size, ROA, and DAR have significant effect on audit delay. Keywords: Company Size, ROA, DAR, and Audit Delay
Pamuji Hari Santoso
Journal of Economic, Bussines and Accounting (COSTING), Volume 1, pp 209-220; doi:10.31539/costing.v1i2.208

Abstract:The low sales of Kawasaki motorcycles in comparison with its competitors leads to further analysis of the factors that influence it. This study aims to determine the effect of price, brand image, and the credibility of the company to purchase intentions. The population in this study is the entire population or people who live in the region of Yogyakarta. Convenience sampling is the researchers choice in sampling. For data collection, the authors disseminate 250 questionnaires to the respondents, but only 217 data is feasible to use. The analytical tool used is the test of validity and reliability, multiple regression, classical assumptions and double determination. The results show that there is influence of price, brand image and credibility of the company towards consumers purchase intention on Kawasaki products in Yogyakarta city. Keywords: Price, Brand Image, Corporate Credibility, and Intention to Buy
Silvia Sari Sitompul
Journal of Economic, Bussines and Accounting (COSTING), Volume 1, pp 198-208; doi:10.31539/costing.v1i2.227

Abstract:The aim of this research is to find out the effect of physhical workplace, training, satisfaction of work in partial and simultaneously also to find out which variable that give the most effect to employees peformance at PT. Andalas Agrolestari. Total of samples that will be use in this research are 71 employees that working on field. The analysis of Data that we will use in this research is the regression of double linear. Base on the result of partial test it is known that pyhsical workplace and satisfiaction of work affecting employees peformance meanwhile, training not affecting employees peformance at PT. Andalas Agrolestari. Between the three independent variable satisfication of work have a dominant influential the most. Meanwhile, three of the independent variable simultaneously affecting employees peformance together at PT. Andalas Agrolestari therefore, this hypothesis get accepted. Base on the research result it is known physical workplace and satisfaction of work give an influent towards employees peformance at PT. Andalas Agrolestari.Therefore it will be more wisely for the company to be able to control the problem from physical workplace and satisfaction of work from the employees so their peformance will stay high. Keywords: Physhical Workplace, Training, Satisfaction of Work and Employee Peformance
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