Costing最新文献 - Book学术

Pengaruh Profitabilitas Terhadap Nilai Perusahaan Dimediasi Corporate Social Responbility Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia 盈利能力对印尼证券交易所注册的矿业公司中介公司社会责任的影响

Costing Pub Date : 2023-10-21 DOI: 10.31539/costing.v7i1.7536

Muhammad Syahrul Ramadani, Rida Perwita Sari

{"title":"Pengaruh Profitabilitas Terhadap Nilai Perusahaan Dimediasi Corporate Social Responbility Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia","authors":"Muhammad Syahrul Ramadani, Rida Perwita Sari","doi":"10.31539/costing.v7i1.7536","DOIUrl":"https://doi.org/10.31539/costing.v7i1.7536","url":null,"abstract":"This consider points to test whether productivity influences company esteem interceded by Corporate Social Duty in mining companies recorded on the Indonesia Stock Trade. The populace of this think about are coal sub-sector mining companies recorded on the Indonesia Stock Trade amid 2018-2021. The testing method utilized purposive examining gotten 25 companies with 100 tests of watched information. Strategies of information examination utilizing different straight relapse examination. The information utilized is auxiliary information and employments a information collection strategy, to be specific a documentation consider. The information utilized in this ponder are budgetary report information and yearly reports by mining companies within the coal sub-sector gotten from the Indonesian Stock Trade site (https://www.idx.co.id). The comes about appeared that benefit had no critical impact on firm esteem, benefit had a noteworthy impact on Corporate Social Obligation. Corporate Social Obligation has no critical impact on firm esteem. Corporate Social Duty can intercede benefit with company esteem. Keywords: Profitability,The Value Of The Company, Corporate Social Responsibility.","PeriodicalId":500904,"journal":{"name":"Costing","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135512570","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Mengukur Kepercayaan Dan Promosi Mahasiswa Terhadap Pembelian Melalui Aplikasi E-Commerce Di Universitas Labuhanbatu 通过葫芦石大学的E-Commerce应用程序，衡量学生对购买的信心和推广

Costing Pub Date : 2023-10-01 DOI: 10.31539/costing.v7i1.7245

Wardianto Wardianto, Abd. Halim, Yuniman Zebua

{"title":"Mengukur Kepercayaan Dan Promosi Mahasiswa Terhadap Pembelian Melalui Aplikasi E-Commerce Di Universitas Labuhanbatu","authors":"Wardianto Wardianto, Abd. Halim, Yuniman Zebua","doi":"10.31539/costing.v7i1.7245","DOIUrl":"https://doi.org/10.31539/costing.v7i1.7245","url":null,"abstract":"This study aims to measure trust and student promotion towards purchases through the E-Commerce application at Labuhanbatu University. The research method used in this research is quantitative. The research sample uses incidental sampling technique is a sampling technique based on chance, that is, anyone who happens to meet the researcher can be used as a sample, if it is deemed that the person who happened to be met is suitable as a data source. This study uses non-probability sampling techniques because the population is unknown, and with purposive sampling as the sampling technique. Because the population of members is not known with certainty, the sample size is calculated using the Cochran formula with a research sample of 96 people. The data collection techniques used are observation, documentation studies and questionnaires. The method of analysis of this research is multiple linear regression with the SPSS program. The results of the study prove that Trust has a positive and significant effect on Purchases Through E-Commerce Applications on E-Commerce Applications at Labuhanbatu University. Promotion has a positive and significant effect on Purchases Through E-Commerce Applications on E-Commerce Applications at Labuhanbatu University. Trust and Promotion simultaneously have a positive and significant effect on Purchases Through E-Commerce Applications on E-Commerce Applications at Labuhanbatu University. The coefficient of determination of 0.330 means that Purchases Through E-Commerce Applications can be explained by the variables of Trust (X1) and Promotion (X2), amounting to 33%, while the remaining 67% can be explained by other variables not examined in this study.  Keywords: Trust, Promotion, Purchasing Through E-Commerce Applications","PeriodicalId":500904,"journal":{"name":"Costing","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134977233","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Kebijakan Dividen Sebagai Variabel Moderasi Pada Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Multifinance 股息政策分析作为温和变量，对多融资企业价值的财务表现影响

Costing Pub Date : 2023-10-01 DOI: 10.31539/costing.v7i1.7157

Intan Oxtavian Kusuma Wardany

{"title":"Analisis Kebijakan Dividen Sebagai Variabel Moderasi Pada Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Multifinance","authors":"Intan Oxtavian Kusuma Wardany","doi":"10.31539/costing.v7i1.7157","DOIUrl":"https://doi.org/10.31539/costing.v7i1.7157","url":null,"abstract":"The purpose of this study is to determine and analyze the effect of liquidity, leverage, and profitability on firm value simultaneously and partially, with dividend policy as a moderating variable. For the 2018-2022 timeframe, this research was conducted on multi-finance companies listed on the Indonesia Stock Exchange. The population of this study consisted of 19 companies. The sample was selected using a purposive sampling strategy, and a sample of 13 companies was obtained with 5 years of observation, resulting in 65 research data. However, there are outlier data so that 64 research data are obtained. In this study, the hypothesis testing method was carried out using a panel data regression model with the Random Effect Model approach and for testing the moderating variable using the Moderated Regression Analysis (MRA) model. Data analysis of the two models using the EViews program version 10. The results showed that 1) liquidity had a positive and insignificant effect on company value, 2) Leverage had a negative and insignificant effect on company value, 3) Profitability had a positive and significant effect on company value, 4) Dividend policy was unable to moderate (weaken) the effect of liquidity on company values, 5) Dividend policy is not able to moderate (weaken) the effect of leverage on company value, and 6) Effect of profitability on company value. Keywords : Dividend Policy, Firm Value, Liquidity, Leverage, Profitability","PeriodicalId":500904,"journal":{"name":"Costing","volume":"98 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134977234","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Online Customer Review Dan Rating Terhadap Kepuasan Konsumen Pada Aplikasi Pt. Bfi Finance Indonesia Tbk Cabang Karawang 在线客户评论和评级对 Pt.Bfi Finance Indonesia Tbk Karawang 分公司

Costing Pub Date : 2023-10-01 DOI: 10.31539/costing.v7i1.7389

Yunita Eka Sari, Citra Savitri, Syifa Pramudita Faddila

{"title":"Pengaruh Online Customer Review Dan Rating Terhadap Kepuasan Konsumen Pada Aplikasi Pt. Bfi Finance Indonesia Tbk Cabang Karawang","authors":"Yunita Eka Sari, Citra Savitri, Syifa Pramudita Faddila","doi":"10.31539/costing.v7i1.7389","DOIUrl":"https://doi.org/10.31539/costing.v7i1.7389","url":null,"abstract":"Currently online customer reviews and ratings on the BFI Finance application have negative reviews of BFI Finance related to consumer complaints, this is a big challenge faced by the company to create a positive corporate image and satisfy consumers with this service. Therefore, companies need to have consumer understanding when purchasing, using and evaluating services to meet consumer demand and satisfaction. This study aims to examine the effect of online customer reviews and ratings on consumer satisfaction in PT. BFI Finance Indonesia Tbk Karawang Branch. In this study, a quantitative descriptive verification approach was used and data analysis was applied using Path Analysis. The population of this research is active consumers of BFI Finance, Karawang Branch, who use loan products with a total of 7101 people with a sample of 380 respondents. The results of this study prove that the correlation between the two online customer review and rating variables has a close and positive relationship which shows a strong and unidirectional correlation. and online customer reviews have a partially significant effect on customer satisfaction and similarly ratings have a partially significant effect on customer satisfaction. In addition, it was also found that the simultaneous (simultaneous) effect of online customer reviews and ratings on consumer satisfaction is also significant. Keywords: online customer review, rating, customer satisfaction","PeriodicalId":500904,"journal":{"name":"Costing","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134977212","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruhnkompetensinkaryawan, Disiplinnkerja Dan Motivasinkerja Terhadapnkinerja Karyawanndi PDAM Kabupaten Indramayu 员工能力影响、工作纪律和动机与茵德拉马约摄政工作人员表现的影响

Costing Pub Date : 2023-10-01 DOI: 10.31539/costing.v7i1.7272

Fetty Poerwita Sary, Zidan Ruhul Hayat

{"title":"Pengaruhnkompetensinkaryawan, Disiplinnkerja Dan Motivasinkerja Terhadapnkinerja Karyawanndi PDAM Kabupaten Indramayu","authors":"Fetty Poerwita Sary, Zidan Ruhul Hayat","doi":"10.31539/costing.v7i1.7272","DOIUrl":"https://doi.org/10.31539/costing.v7i1.7272","url":null,"abstract":"Thisnstudy aimsnto determinenhow the influencenof employee competence, work discipline and work motivation on employeenperformance conducted at the Indramayu Regency PDAM Office. This researchnis includednin the typenof quantitativenresearch. The research method used is multiplenlinear regressionnanalysis usingnSPSS Software Version 26 and descriptive analysis techniques. Basednon the processing results, itnis knownnthat employee competence, work discipline and work motivation partially and simultaneously affect employee performance. Thencoefficient ofndetermination isnknown thatncompetence, work discipline and work motivation have an effect of 64.7% on the performance of PDAM Indramayu Regency employees, while the remaining 35.3% are influenced by other variables not included in this study such as compensation, work environment, etc. other. So to improve employee performance, namely by paying attention to and improving employee competence, work discipline and work motivation properly will be able to helpnimprove employee performance.nHigh performancemhelps organizationsmobtain resultsmthat meet expectationsnand achieve organizationalngoals Keywords: employee performance, competence, work discipline, motivation.","PeriodicalId":500904,"journal":{"name":"Costing","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134977215","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Karakteristik Individu, Lingkungan Kerja Dan Komitmen Terhadap Kinerja Pegawai Pada Dinas Badan Pengelola Keuangan Dan Aset Daerah (BPKAD) Rantauprapat 对Rantauprapat区域管理机构(BPKAD)服务人员表现的个人特点、工作环境和承诺的影响

Costing Pub Date : 2023-10-01 DOI: 10.31539/costing.v7i1.7231

Baharuddin Yusuf Irianda Harahap, Nova Jayanti Haraha, Abd. Halim

{"title":"Pengaruh Karakteristik Individu, Lingkungan Kerja Dan Komitmen Terhadap Kinerja Pegawai Pada Dinas Badan Pengelola Keuangan Dan Aset Daerah (BPKAD) Rantauprapat","authors":"Baharuddin Yusuf Irianda Harahap, Nova Jayanti Haraha, Abd. Halim","doi":"10.31539/costing.v7i1.7231","DOIUrl":"https://doi.org/10.31539/costing.v7i1.7231","url":null,"abstract":"This study aims to analyze the effect of individual characteristics, work environment and commitment to employee performance at the Regional Financial and Asset Management Agency (BPKAD) Rantauprapat. The research method used in this research is quantitative. In this study, the population was 40 employees of the Regional Financial and Asset Management Agency (BPKAD) Rantauprapat. The research sample used saturated sampling technique by drawing the entire existing population to serve as a research sample with a total of 40 people. The data collection techniques used are observation, documentation studies and questionnaires. The method of analysis of this research is multiple linear regression with the SPSS program. The results of the study prove that Individual Characteristics have a positive and significant effect on Employee Performance at the Regional Financial and Asset Management Agency (BPKAD) Rantauprapat. Work Environment has a positive and significant effect on Employee Performance at the Regional Financial and Asset Management Agency (BPKAD) Rantauprapat. Commitment has a positive and significant effect on Employee Performance at the Regional Financial and Asset Management Agency (BPKAD) Rantauprapat. Individual Characteristics, Work Environment and Commitment simultaneously have a positive and significant effect on Employee Performance at the Regional Financial and Asset Management Agency (BPKAD) Rantauprapat. The coefficient of determination of 0.585 means that employee performance can be explained by the variables of Individual Characteristics (X1), Work Environment (X2) and Commitment (X3) by 58.5%, while the remaining 41.5% can be explained by other variables not examined in this study. Keywords: Individual Characteristics, Work Environment, Commitment, Employee Performance","PeriodicalId":500904,"journal":{"name":"Costing","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134977232","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Akuntabilitas Memediasi Sistem Pengendalian Internal Pemerintah Dan Partisipasi Masyarakat Terhadap Transparansi Alokasi Dana Desa Di Kecamatan Mojoagung 问责制赋予政府内部控制系统和公民参与Mojoagung地区农村基金透明度的权利

Costing Pub Date : 2023-10-01 DOI: 10.31539/costing.v7i1.7108

Shendi Damora, Endah Susilowati

{"title":"Akuntabilitas Memediasi Sistem Pengendalian Internal Pemerintah Dan Partisipasi Masyarakat Terhadap Transparansi Alokasi Dana Desa Di Kecamatan Mojoagung","authors":"Shendi Damora, Endah Susilowati","doi":"10.31539/costing.v7i1.7108","DOIUrl":"https://doi.org/10.31539/costing.v7i1.7108","url":null,"abstract":"This study aims to determine the effect of the internal control system and community participation on the transparency of village fund allocations with accountability as a mediating variable, a case study on the Mojoagung District Government Village Apparatus. This research is a quantitative research. The data used is primary data through distributing questionnaires. The sample was determined by purposive sampling method of 90 respondents. The analysis technique uses SmartPLS 4.0. The results of the research show that a) the government's internal control system influences transparency and is proven to be true; b) The government's internal control system affecting accountability is not proven true; c) Public Participation affecting Transparency has not been proven true; d) Community Participation influencing Accountability has been proven true; e) Accountability affects Transparency is not proven true. In conclusion, the Government's Internal Control System contributes to Transparency, Community Participation Contributes to Accountability and Accountability does not mediate the Internal Control System and Community Participation for Transparency in Village Fund Allocations. Keywords: Accountability, Government Internal Control System, Community Participation, Transparency, Village Fund Allocation.","PeriodicalId":500904,"journal":{"name":"Costing","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134976984","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Belanja Daerah Dan Kompetisi Politik Terhadap Pengungkapan Internet Financial Reporting (IFR) Pada Kabupaten/Kota Di Jawa Barat 地区支出和政治竞争对西爪哇省/市互联网财务报告（IFR）披露的影响

Costing Pub Date : 2023-10-01 DOI: 10.31539/costing.v7i1.7211

Santi Nurhunah, Dedi Mulyadi, Yanti Yanti

引用次数: 0

Determinan Nilai Perusahaan Sebuah Literasi Pada Jakarta Islamic Index 公司在雅加达伊斯兰索引扫盲评估

Costing Pub Date : 2023-10-01 DOI: 10.31539/costing.v7i1.6981

Dini Tsaa Afnitasari, Pancawati Hardiningsih

引用次数: 0

Determinan Kinerja Perangkat Desa di Kecamatan Sekar Kabupaten Bojonegoro Bojonegoro 县 Sekar 分区村镇设备性能的决定因素

Costing Pub Date : 2023-10-01 DOI: 10.31539/costing.v7i1.7158

Regina Wetang, Siti Sundari

{"title":"Determinan Kinerja Perangkat Desa di Kecamatan Sekar Kabupaten Bojonegoro","authors":"Regina Wetang, Siti Sundari","doi":"10.31539/costing.v7i1.7158","DOIUrl":"https://doi.org/10.31539/costing.v7i1.7158","url":null,"abstract":"The poor performance of village officials in managing village fund direct cash assistance and the allocation of village funds for village development is the basis for this research. This study aims to examine how leadership, work environment, office facilities and the competence of village officials affect the performance of village officials in Sekar District, Bojonegoro Regency. This study uses primary data. Primary data in this study were taken through questionnaires distributed directly. This research uses a quantitative approach. The population used in this study were village officials in Sekar District, Bojonegoro Regency. The number of samples used was 50 respondents and the sampling method used simple random sampling. The data analysis technique used is SEM-PLS (Partial Least Square). The results of this study indicate that leadership and office facilities affect the performance of village officials in Sekar District, Bojonegoro Regency. Meanwhile, the work environment and competence of village officials have no effect on the performance of village officials in Sekar District, Bojonegoro Regency. Keywords: Office Facilities, Leadership, Village Apparatus Performance, Village Apparatus Competence, Work Environment","PeriodicalId":500904,"journal":{"name":"Costing","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134977452","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0