Costing最新文献

{"title":"Pengaruh Profitabilitas, Solvabilitas, Likuiditas Dan Size Terhadap Harga Saham Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2016-2021","authors":"Maharani Jaya Wardhani, Sunarto Sunarto","doi":"10.31539/costing.v7i1.7031","DOIUrl":"https://doi.org/10.31539/costing.v7i1.7031","url":null,"abstract":"This research was prepared with the aim of testing and analyzing the effect of Profitability, Solvency, Liquidity and Size on stock prices in Manufacturing Companies in the consumer goods sector that have been listed on the Indonesia Stock Exchange (IDX) in the period 2016 to 2021. The method used by researchers is purposive sampling with the criteria for company data during the period 2016 to 2021, has positive profits, has never been suspended. The sample used consists of 191 data on consumer goods industry companies listed on the Indonesia Stock Exchange between 2016 and 2021. The Multiple Linear Analysis method is used by researchers in analyzing data and processed using SPSS 25. The results of this study indicate that, profitability (X1), solvency (X2) and liquidity (X3) cannot affect stock prices (Y). Meanwhile, size has a negative influence on stock prices.
 Keywords: Profitability, Solvency, Liquidity, Size, Stock Price","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":"134977457","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}

{"title":"Pengaruh Motivasi Karier, Sosial, Persepsi Biaya Pendidikan, dan Lama Pendidikan Terhadap Minat Mahasiswa Akuntansi untuk Mengikuti Pendidikan Profesi Akuntansi","authors":"I Made Prasetia Dwikamajaya, Ni Made Adi Erawati, Anak Agung Gde Putu Widanaputra, I Ketut I Ketut Sujana","doi":"10.31539/costing.v7i1.7198","DOIUrl":"https://doi.org/10.31539/costing.v7i1.7198","url":null,"abstract":"This study aims to find out how the interest of accounting students to take PPAk is influenced by career motivation, social, perceptions of educational costs, and length of education. 2018 FEB UNUD accounting students were used as the research population. as many as 72 respondents were selected using the accidental sampling method. Multiple linear regression analysis was used for data analysis. The results of the various tests used state that the interest of accounting students is influenced by career, social, perceived cost of education, and length of education to attend PPAk. The results of this research can serve as information or reference for other similar researchers and can also assist related institutions in providing information or references to increase student interest in participating in the PPAk program.
 Keywords : Career motivation, social, perceived tuition fees, length of education, interest, PPAk.","PeriodicalId":500904,"journal":{"name":"Costing","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135469611","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}

{"title":"Pengaruh Produk, Word of Mouth, Harga dan Store Atmosphere terhadap Keputusan Pembelian Konsumen pada Kafe Kesan Rantauprapat","authors":"Firman Firman, Nova Jayanti Harahap, Abd. Halim","doi":"10.31539/costing.v7i1.7200","DOIUrl":"https://doi.org/10.31539/costing.v7i1.7200","url":null,"abstract":"The purpose of this study was to analyze the effect of product, word of mouth, price and store atmosphere on consumer purchasing decisions at Kesan Rantauprapat Cafe. This research is quantitative in nature, and the research site is Kafe Kesan Rantauprapat. The data collection techniques used in the study were observation, documentation and questionnaires using a Likert scale. The research population is Kesan Rantauprapat Cafe consumers in November 2022 which amounted to 563 respondents. The research sample used the Slovin formula, which was determined with a significance level of 0.1. Thus, the sample size in this study was 85 people. The results showed that the product has a positive and significant effect on purchasing decisions. Word Of Mouth Work has a positive and significant effect on purchasing decisions. Price has a positive and significant effect on purchasing decisions. Store Atmosphere has a positive and significant effect on purchasing decisions. Product, word of mouth price and store atmosphere simultaneously have a positive and significant effect on consumer purchasing decisions at Kesan Rantauprapat Cafe.
 Keywords: Product, Word Of Mouth, Price, Store Atmosphere, Consumer Purchasing Decisions","PeriodicalId":500904,"journal":{"name":"Costing","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135469615","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}

{"title":"Analisis Hubungan Keadilan Organisasional dan Budaya Organisasional terhadap Komitmen Organisasional Karyawan Swalayan","authors":"Hery Verianto The","doi":"10.31539/costing.v7i1.7274","DOIUrl":"https://doi.org/10.31539/costing.v7i1.7274","url":null,"abstract":"The primary objective of this research is to examine and evaluate the impact of organisational justice and organisational culture on employee organisational commitment within the context of Garuda Mitra Supermarket Pontianak. The sample size for this study consisted of 69 individuals who were employed throughout the period in which this research was carried out. The employed study methodology entails a descriptive quantitative causal survey. The census sampling approach was employed, wherein all populations were utilised as samples. The data that was gathered was subjected to analysis using SPSS version 23. The hypothesis is tested using the statistical technique of multiple linear regression analysis. The findings of the study indicate that there is a positive and statistically significant relationship between organisational justice and employee organisational commitment. Additionally, the results demonstrate that organisational culture also has a positive and significant impact on employee organisational commitment. Furthermore, the study reveals that both organisational justice and organisational culture have a positive and significant influence on overall organisational commitment.","PeriodicalId":500904,"journal":{"name":"Costing","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135469618","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}

{"title":"Pengaruh Kualitas Pelayanan,Lokasi, Dan Fasilitas Terhadap Keputusan Pembelian Diwarkop Labong","authors":"Imam Masduki, Marlina Siregar, Bhakty Helvi Rambe","doi":"10.31539/costing.v7i1.7199","DOIUrl":"https://doi.org/10.31539/costing.v7i1.7199","url":null,"abstract":"This study aims to answer the influence of service quality, location, and facilities on purchasing decisions at the Labong Rantauprapat coffee shop. Data collection was carried out by distributing questionnaires to 60 customers of the Labong Rantauprapat coffee shop. This study uses quantitative methods and performs data processing with IBM SPSS Statistics 26tools.This analysis includes reliability tests, validity tests, classical assumption tests, statistical tests,and multiple linear regression tests.The results of the t-test (partial) show that service quality has a positive and significant effect on purchasing decisions with a coefficient value of 0.772 with a probability value of 0.000 and a calculated t-value of 1.896. location has a positive and significant effect on purchasing decisions with a coefficient value of 0.406 with a probability value of 0.008 and a t-value of 1.759. Facilities have a positive and significant effect on purchasing decisions with a coefficient value of 0.017 with a probability value of 0.004 and a t-count value of 2.264 while the results of the F (simultaneous) test show a value of 3.233 which means that service quality, location, facilities together have a significant influence on purchasing decisions at the Labong Rantauprapat coffee shop.Multiple linear test results show
 Keywords: Service Quality, Location, Facilities,Purchase Decision","PeriodicalId":500904,"journal":{"name":"Costing","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135469612","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}

{"title":"Pengaruh Kualitas Produk, Harga Dan Promosi Terhadap Kepuasan Konsumen Belanja Kebutuhan Di Grosir Sembako Ibu Ervina Kelurahan Aek Paing Tengah","authors":"Elvi Rahma Dani, Hayanuddin Safri Safri, Raja Saul Marto Hendry","doi":"10.31539/costing.v7i1.7246","DOIUrl":"https://doi.org/10.31539/costing.v7i1.7246","url":null,"abstract":"This study aims to analyze the effect of Product Quality, Price and Price Discounts on Consumer Satisfaction shopping needs at Wholesale Sembako Mrs. Ervina Kelurahan Aek Paing Tengah To determine the effect of Product Quality, Price and Promotion on Consumer Satisfaction with a sample of 134 people. The data collection technique was carried out by questionnaire or primary data ... The results showed that simultaneously the variables of the Effect of Product Quality, Price, and Promotion had a positive and significant effect on Customer Satisfaction with a calculated F value of 11,650 greater than Ftable 2.37 with a significant value of 0.000 <0.05, partially Product Quality has a positive but insignificant effect on Customer Satisfaction obtained tcount value 0, 263 is smaller than the t table 1.65 partially Price has a positive but insignificant effect on consumer decisions to buy with t count 1.985 greater than the t table 1.65 and the significance value of t is 0.049 < 0.05, partially Promotion has a positive and significant effect on consumer decisions obtained tcount 3.317> t table 1.65 and the significance value of t is 0.001 < 0.05.&#x0D; Keywords: Product Quality, Price, Promotion, Consumer Satisfaction","PeriodicalId":500904,"journal":{"name":"Costing","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135469614","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}

{"title":"Analisis Penetapan Harga Jual Produk CV. Abah Ayi Dengan Metode Cost Plus Pricing","authors":"Raka Fahrizal Irwansyah, Santi Pertiwi Hari Sandi, Syifa Pramudita Faddila","doi":"10.31539/costing.v7i1.7382","DOIUrl":"https://doi.org/10.31539/costing.v7i1.7382","url":null,"abstract":"The selling price should identify all costs that make a profit in the long run. Cost plus pricing, namely setting the cost by including a factor (percentage) of the selling price or cost in profit. The purpose of this study is to understand how companies determine the selling price of their products using the cost plus CV method. Abah Ayi. Analyze this data using quantitative methods. Research results show that CV. Abah Ayi determines the selling price of their products using traditional methods. The cost calculation of the manufacturing process done by the business owner is not detailed enough, and some costs are calculated using estimated costs. The selling price of products according to this method is lower than the selling price of CV products. Abah Ayi, to earn more profit. The initial production cost of Rp 27,500 becomes Rp 23,000 with the selling price of Rp 30,000 for duck rice, while the initial production cost of Rp 25,000 becomes Rp 21,000 with the same selling price of Rp 27,500 for chicken rice. Research data shows that the difference in profits generated is quite large and the use of cost and markup methods is more effective.&#x0D; Keywords: Selling Price, Cost Plus Pricing, CV. Abah Ayi.","PeriodicalId":500904,"journal":{"name":"Costing","volume":"106 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135469619","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}

{"title":"Startegi Peningkatan Kinerja Karyawan Melalui Komitmen Karyawan Yang Dipengaruhi Oleh Work Life Balance Dan Flexible Working","authors":"Khoe Abiel Ivan Rahardjo","doi":"10.31539/costing.v7i1.7714","DOIUrl":"https://doi.org/10.31539/costing.v7i1.7714","url":null,"abstract":"The Covid-19 pandemic has changed all existing business processes, work no longer has to be bound by time and space. A more flexible way of working is the dream of employees, especially those of the millennial generation. Implementing flexible working is one of the opportunities to increase employee loyalty through employee commitment. Apart from that, many millennial generation employees want balance in life or what is known as work life balance. It is hoped that flexible working and work life balance will foster high work commitment and ultimately encourage employee performance to improve. Based on the hypotheses proposed, all hypotheses are proven and show that employee commitment is able to act as a mediator that strengthens the influence between work life balance and flexible working and employee performance. This research was conducted at the company PT. Alfaria Trijaya with a sample of all of whom are employees under 30 years of age from various departments.&#x0D; Keywords: Work Life Balance, Flexible Working, Employee Commitment, Employee Performance","PeriodicalId":500904,"journal":{"name":"Costing","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135721900","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}

{"title":"Pengaruh Kualitas Produk, Harga Dan Keamanan Layanan Pelanggan Terhadap Kepuasan Konsumen Di Tik Tok Shop Di Rantauprapat","authors":"Risma Afrida Ritonga, Sumitro Sarkum, Elvina Elvina","doi":"10.31539/costing.v7i1.7673","DOIUrl":"https://doi.org/10.31539/costing.v7i1.7673","url":null,"abstract":"Research that aims to determine the effect of product quality, price, and customer service security on customer satisfaction on the Tiktok Shop application in rantauprapat. is the result of quantitative research, which aims to answer questions about the effect of product quality, price, and customer service security on customer satisfaction on the tiktok shop application. the research method I used was quantitative research using the survey method. In sampling using google form or questionnaire with 100 respondents. data collection techniques using a questionnaire processed using SPSS version 23. Data analysis using multiple linear regression. The results showed that product quality (X1) did not have a positive effect on the Consumer Satisfaction variable at tik tok shop. Then the significant value of the t value is 1.532 < t table 1.987, this means that the variable effect of product quality does not have a positive effect on the Consumer Satisfaction variable. Then the significant value is 0.129 < 0.05, which means that the variable effect of product quality is not significant on the Consumer Satisfaction variable, Price (X2) The calculated t value is 4.287> t table 1.987, this means that the price variable has a positive effect on the purchase satisfaction variable. Then the significant value is 0.00 <0.05, which means that the Price variable has a significant effect on the Consumer Satisfaction variable, customer service security (X3) The calculated t value is 2.407> t table 1.987, this means that the service security variable has a positive effect on the Consumer Satisfaction variable. Then the significant value is 0.018 <0.05, which means that the significant variable between security and purchasing decisions on the tik tok shop, has an effect on consumer purchasing decisions in the TikTik Shop application. Research shows that the variables influence product quality, price, security services on customer satisfaction at the Tik Tok shop.&#x0D; Keywords: Product Quality, Price, Security Services, Consumer Satisfaction","PeriodicalId":500904,"journal":{"name":"Costing","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136238992","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}

{"title":"Pengaruh Harga, Promosi Dan Kualitas Layananterhadap Kepuasan Pelanggan Gojek (Go-Ride) Pada Mahasiswa Fakultas Hukum UNPRI","authors":"Sherla Wijaya, Winda Sri Astuti Doloksaribu, Yunus Andreas Sianturi, Chelsea Rajagukguk, Anjarani Anjarani, Erwina Erwina","doi":"10.31539/costing.v7i1.6659","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6659","url":null,"abstract":"The Influence Of Price, Promotion And Service Quality On Gojek (Go-Ride) Customer Satisfaction In Students Of The Faculty Of Law UNPRI. Faculty of Economics, Prima Indonesia University. Thesis. This study aims to determine the effect of price on Gojek (Go-Ride) customer satisfaction, determine the effect of promotion on Gojek (Go-Ride) customer satisfaction, determine the effect of service quality on Gojek (Go-Ride) customer satisfaction, and determine price, promotion and service quality simultaneously influences Gojek (Go-Ride) customer satisfaction for UNPRI Law Faculty Students. This type of research uses descriptive quantitative methods. The population in this study amounted to 364 people with a sample of 78 respondents. The data analysis used in this study is Instrument Test, Classical Assumption Test, Multiple Linear Regression Analysis, Hypothesis Test, and Coefficient ofDetermination Test (R2). The results of this study are price has a positive and significant effect on customer satisfaction, promotion has a positive and significant effect on customer satisfaction, service quality has a positive and significant effect on customer satisfaction and price, promotion and service quality simultaneously have a positive and significant effect on customer satisfaction customer satisfaction GOJEK (Go-Ride) to UNPRI Law Faculty Students.&#x0D; &#x0D; Keywords: Price, Promotion, Service Quality, Customer Satisfaction","PeriodicalId":500904,"journal":{"name":"Costing","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136238994","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}