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INDONESIA
Journal of Economic, Bussines and Accounting (COSTING)
ISSN : 25975226     EISSN : 25975234     DOI : -
Core Subject : Economy,
Arjuna Subject : -
Articles 15 Documents
Search results for , issue " Vol 1 No 2 (2018): COSTING : Journal of Economic, Bussines and Accounting" : 15 Documents clear
Analisis Faktor Faktor yang Mempengaruhi Kredit Macet pada Perseroan Terbatas Dharma Pejuang Empat lima di Kabupaten Lima Puluh Kota Syaleh, Hariman
COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 2 (2018): 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 (661.153 KB) | DOI: 10.31539/costing.v1i2.128

Abstract

This research aims to determine the influence of education, gender, occupation, age, status, number of dependents and income on Dharma PT.BPR Empatlima fighters in District Fifty State the period 2011 to 2015. The research object In this research are datas of non perfoming loan in PT.BPR Dharma Pejuang Empatlima year 2011 to 2015. This research was analyzed using multiple linear regression through T test and F test and coefficient of determination (R2). Based on the result, it is known that education (X1), job (X3), age (X4), number of family dependent (X6) and income (X7) have significant effect on non performing loan in PT.BPR Dharma Pejuang Empatlima. Gender (X2) and status (X5) have no significant effect on the occurrence of non performing loans at PT.BPR Dharma Pejuang Empatlima. The result of F statistic shown the education, sex, occupation, age, status, number of dependents and income are given simultaneously significant effect on the occurrence of non performing loan in PT.BPR Dharma Pejuang Empatlima.   Keywords : Education, Gender, Job, Age, Number of family dependent Income and non performing loan.
Pengaruh Kompensasi dan Keselamatan Kerja terhadap Produktivitas Kerja Karyawan pada PT. Musirawas Lestari Makmur, Kabupaten Musi Rawas Fitria, Fitria; Kartini, Kartini
COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 2 (2018): 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 (718.713 KB) | 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
Analisis Perencanaan, Pengawasan dan Pengendalian terhadap Anggaran Pendapatan dan Belanja Daerah Dinas Kelautan dan Perikanan Provinsi Riau Suharti, Suharti; Hutahaean, Reka Tresiana
COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 2 (2018): 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 (398.295 KB) | DOI: 10.31539/costing.v1i2.203

Abstract

This study aims to determine the effect of Planning, Supervising and Controlling On Income And Fund Budget of Local Government (APBD) in Marine and Fishery Service Riau Province 2012-2016). This research was conducted at the Department of Marine and Fishery Riau Province. The number of population were 60 respondents. Analysis used was Multiple Linear Regression Model. The results of this study indicate that planning has no significant effect on the Income and Fund Budget of Local Government (APBD) and Supervising and Controlling have significantly influence to APBD. Keywords: Planning, Supervising, Controlling, Budget
Analisis Pengaruh Ukuran Perusahaan, ROA dan DAR terhadap Audit Delay (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2016) Okalesa, Okalesa
COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 2 (2018): 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 (794.09 KB) | 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
Analisis Faktor Faktor yang Mempengaruhi Financial Literacy di Kalangan Mahasiswa Universitas Muhammadiyah Riau Pekanbaru Irman, Mimelientesa
COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 2 (2018): 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 (524.618 KB) | DOI: 10.31539/costing.v1i2.205

Abstract

Financial literacy is a basic need for everyone to avoid financial problems. This study aims to find out how the level of financial literacy students of Muhammadiyah University of Riau Pekanbaru. This research concerned were knowledge of personal finance, savings and loans, insurance and investment. Respondents in this study were 91 active students at Muhammadiyah University of Riau. The method used in this research is descriptive method and binary logistic test. The results showed that the students financial literacy influenced by GPA of students, while gender and work experience have no significant influence on student's financial literacy. Keywords: Financial Literacy, Gender, GPA, Work Experience
Analisis Pengaruh Relationship Marketing terhadap Loyalitas Pelanggan pada PT. Pangkalan Baru Indah Pekanbaru Octafilia, Yusnita; Oktavia, Mira
COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 2 (2018): 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 (737.104 KB) | DOI: 10.31539/costing.v1i2.206

Abstract

Riau is one of the provinces with the largest number of Palm Oil Mill in Indonesia. The large amount of existing Palm Oil Mill and the less amount of customers makes Palm Oil Mill must be able to maintain their business relationship in order to stabilize their selling. The existence of intense competition and the necessity to maintain their business relationship are a phenomenon of this research so the purpose of this study is to analyze the influence of Relationship Marketing Inputs to customer loyalty at PT. Pangkalan Baru Indah Pekanbaru. The research is used questionnaires method on 65 customers of PT. Pangkalan Baru Indah Pekanbaru. Data analysis method on this research is used quantitative analysis which analyzes through statistical calculation using software program SPSS version 19.0. The result of this research shows understanding customer expectation, building service partnership dan total quality management have positive and significant effect to customer loyalty in PT. Pangkalan Baru Indah while empowering employees has no significant effect to customer loyalty of PT. Pangkalan Baru Indah Pekanbaru.   Keywords : Relationship Marketing, Understanding Customer Expectation, Building Service Partnership, Total Quality Management, Empowering Employees and Customer Loyalty
Analisis Pengaruh Kualitas Pelayanan, Kepuasan dan Insentif terhadap Perilaku Word Of Mouth Mahasiswa STIE Pelita Indonesia Purwati, Astri Ayu; Setiawan, Onny
COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 2 (2018): 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 (719.543 KB) | DOI: 10.31539/costing.v1i2.207

Abstract

Increasing number of universities in Indonesia today demanding all universities both public and private to be able to improve the quality of competition. One of them is through the right marketing strategy. This study aims to determine the effect of service quality, satisfaction and incentives towardn word of mouth behavior on STIE Pelita Indonesia Pekanbaru students. The sample of this research are 100 respondents who are active students of STIE Pelita Indonesia Pekanbaru and the research method used is multiple linear regression analysis method. The results show that the variable of service quality, satisfaction, incentive partially have significant effect on word of mouth behavior on students. Through this research, the management of STIE Pelita Indonesia need to improve the academic service to the students and to maintain the incentive as one way to promote STIE Pelita Indonesia. Keywords : The quality of service, satisfaction, incentive and word of mouth
Analisis Pengaruh Harga, Citra Merek, dan Kredibilitas Perusahaan terhadap Niat Membeli Konsumen pada Produk Kawasaki di Kota Yogyakarta Santoso, Pamuji Hari
COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 2 (2018): 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 (734.331 KB) | 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
Pengaruh Rekrutmen dan Penempatan Kerja terhadap Produktivitas Kerja Karyawan pada PT. Sindang Brothers Kota Lubuklinggau Sari, Wisdalia Maya
COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 2 (2018): 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 (436.66 KB) | 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
Perbandingan Keakuratan Metode Capital Asset Pricing Model dan Arbitrage Pricing Theory dalam Memprediksi Return Saham (Studi pada Perusahaan Sektor Barang Konsumsi dan Sektor Pertambangan yang Terdaftar di Indeks Saham Syariah Indonesia (ISSI) Peri Indra, Yetti Afrida
COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 2 (2018): 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 (500.615 KB) | 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.

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