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INDONESIA
Journal of Economic, Bussines and Accounting (COSTING)
ISSN : 25975226     EISSN : 25975234     DOI : -
Core Subject : Economy,
Arjuna Subject : -
Articles 106 Documents
Implementasi Metode Maqashid Syariah Imam Al Syathibi pada Praktik Perbankan Syariah di Indonesia Nijal, Lasri; Ningsih, Putri Apria
COSTING : Journal of Economic, Bussines and Accounting Vol 2 No 2 (2019): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (543.966 KB) | DOI: 10.31539/costing.v2i2.360

Abstract

Only with the Maqashid Syari'ah approach that Islamic banking and financial products can develop well and can respond to the progress of business that continues to change rapidly. Imam Al-Syatibi was dubbed the father of Maqashid Sharia because of the results of his work which had systematized Maqashid al-Shari'ah into a new methodology that produced ijtihady jurisprudence or Maqashidy fiqh. In the context of Sharia business practices, the achievement of Maqashids Shariah can be measured through the achievement of goals in the form of individual education or knowledge, creation of justice and achievement of public interests. Sharia banks must ensure fair transactions in all business activities, including products, prices and the time period in the contract and its conditions. Islamic banks must also ensure that all business ventures that are free from negative elements can cause injustice, such as usury (including interest), fraud, corruption, etc. Keywords: Maqashid, Al Syathibi, Islamic Banking
EVALUASI SISTEM PENGENDALIAN INTERNAL PERSEDIAAN BAHAN BAKU Firdaus, Agung Ivan; Yuliarti, Norita Cahya; Syahfrudin Z, Ach
COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v3i1.750

Abstract

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
PERANCANGAN SISTEM INFORMASI AKUNTANSI PENGGAJIAN (MANUAL) Kulsum, Umi; Halim, Moh; Martiana, Nina
COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | 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
EVALUASI SISTEM INFORMASI AKUNTANSI PENJUALAN KREDIT Apriyanti, Ayu
COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v3i1.757

Abstract

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
PENGARUH PERSEPSI WAJIB PAJAK ATAS PENERAPAN E-FILING DAN PERSEPSI WAJIB PAJAK ATAS KUALITAS SISTEM E-FILING TERHADAP KEPATUHAN PAJAK Larasati, Anisa Widya; Probowulan, Dyah; Syahfrudin, Achmad
COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v3i1.816

Abstract

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
PERAN PERNYATAAN ORIENTASI TUJUAN KINERJA DAN PERNYATAAN ORIENTASI TUJUAN PEMBELAJARAN TERHADAP KEMAMPUAN MAHASISWA Muzaki, Ahmad; Probowulan, Dyah; Syahfrudin, Achmad
COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | 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.
Pengaruh Kualitas Produk, Harga, Promosi dan Tempat Pendistibusian Terhadap Keputusan Pembelian Sepeda Motor Yamaha Pada Perusahaan Tjahaja Baru Bukittinggi Syaleh, Hariman
COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 1 (2017): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (695.716 KB) | DOI: 10.31539/costing.v1i1.16

Abstract

Yamaha as a growing automotive company today realizes the importance of strategy in winning market competition.This research aims to determine the effect of product quality, price, promotion and istribution place on purchasing decision of yamaha motorcycle in Tjahaja Baru Bukittinggi. Sample of this research are 96 customers who buy Yamaha motorcycle in company Tjahaja Baru Bukittinggi which is chosen by accidental sampling technique.Variablesused in this research are of Product X1, Price X2, Promotion X3 and Distribution X4 as independent variable and purchase decision as dependent variable. Data analysis technique used is multiple linear regression.The result of this study indicate that the product, promotion and distribution have a positive and significant effect on purchasing decision of Yamaha motor in company Tjahaja Baru Bukittinggi, while price has a positive but not significant effect on purchasing decision of Yamaha motor in company New Tjahaja Bukittinggi. Keywords: Products, Price, Promotion, Distribution, Buying decision
Sistem Manajemen Inventori Komputer Menggunakan Near Field Communication Berbasis Android Studi Kasus di STIE Pelita Indonesia Pekanbaru Hamzah, Muhammad Luthfi; Purwati, Astri Ayu
COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 1 (2017): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.755 KB) | DOI: 10.31539/costing.v1i1.46

Abstract

Higher education is an institution that is heavily influenced by technological advances,especially in the field of computer technology. The purpose of this study is to create a computer inventory management system in higher education which is previously using manuals system become technology based system in order to work more effective and efficient. The research method used is design of inventory tracking system application using NFC android based. The results showed that by using Inventory Tracking Systems model is more effectiveand efficient to identify any inventory information in the computer lab STIE Pelita Indonesia Keywords :Inventory Tracking, RFID, Near Field Communication, NFC
Pengaruh Pengembangan Karir dan Budaya Organisasi terhadap Kinerja Melalui Kepuasan Kerja Guru Sekolah Kebangsaan Kebun Sireh Pulau Pinang Rusby, Zulkifli; Hamzah, Zulfadli
COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 1 (2017): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (514.346 KB) | DOI: 10.31539/costing.v1i1.47

Abstract

Human resource plays important role and the most dominant factors in organization. Employee performance can be measured by various indicators, one of which is job satisfaction. This research employs descriptive approach with collected primary and secondary data in describing the effect of carrier development and culture organization on teacher performance through job satisfaction. The population of this research include all teacher are 46 respondent. Data analysis technique use path analysis. The result of this research found that carrier development through job satisfaction indirectly has positive influence or significance toward teacher performance. Besides that, organizational culture through job satisfaction indirectly also has positive influence or significance toward teacher performance. Keywords: Carrier Development,Organizational Culture,Performance,Job Satisfaction, Path Analysis
Pengaruh Deskripsi Pekerjaan terhadap Kinerja Pegawai Negeri Sipil pada Kantor Camat Tembilahan Syelviani, Meilisa
COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 1 (2017): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (641.409 KB) | DOI: 10.31539/costing.v1i1.48

Abstract

Job description or work flows is an important thing that needed in every company or organization. The purpose of this study is to determine the effect of job description on civil servants performance in Tembilahan subdistrict office .Independent variable of this research is job description, and dependent variable is performance. Population of this research are 30 Civil Servants workers in Tembilahan subdistrict office.Sampling technique used is total sampling or census. Data analysis used is linear regression. Theresult showed that there is significance influence between job description against civil servants performance in Tembilahan Subdistrict office with the number of adjusted R square 72 percent, means the other 28 percent of employees performance influences by another factors.   Keywords: Job Descriptions, Performance

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