Costing Pub Date : 2023-09-21 DOI: 10.31539/costing.v7i1.6021

Ramadhani Zafran, Tria Apriliana

{"title":"Pengaruh Sanksi Pajak Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan (PBB) (Studi Kasus Pada Badan Pendapatan Daerah UPT PPD Wilayah Bandung Tengah)","authors":"Ramadhani Zafran, Tria Apriliana","doi":"10.31539/costing.v7i1.6021","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6021","url":null,"abstract":"This study aims to determined and analyzed the effect of tax sanctions on taxpayer compliance, to determine and analyze the effect of service on taxpayer compliance and to determine and analyze the effect of tax sanctions and service quality on taxpayer compliance. In this study the method used is an explanatory survey. The data collection technique used in this study used a questionnaire technique with a sample of 100 people. Data processing techniques using editing, coding and tabulation. Data analysis techniques used descriptive statistical tests, validity tests, reliability tests, classic assumption tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression analysis, T tests, F tests, and analysis of the coefficient of determination. Based on the research results, tax sanctions affect taxpayer compliance registered with the Regional Revenue Agency UPTD PPD in the Central Bandung region with a t-count of 2,959 > t-table (1,984) and has a significance value of 0.004, less than 0.050. This means that the better the tax sanctions applied, the better the taxpayer compliance will be. Based on the research results, service quality affects taxpayer compliance registered with the UPTD PPD Regional Revenue Agency for the Central Bandung Region. This means that the better the quality of services provided, the better the Taxpayer Compliance based on the comparison between tcount and ttable which shows tcount of 5,172, while ttable is (1,984). From these results it could be seen that tcount > ttable, namely 5,172 > 1,984. Based on the results of research on Tax Sanctions and Service Quality, they simultaneously influence taxpayer compliance registered at the Regional Revenue Agency UPTD PPD in the Central Bandung Region with F count greater than F table value, namely 86,296 > 3,089, with a significance value of 0.000 <0.050. Keywords: Tax Sanctions, Service Quality, Taxpayer Compliance","PeriodicalId":500904,"journal":{"name":"Costing","volume":"26 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":"136238993","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 Electronic Word Of Mouth (E-Wom) Dan Rating Terhadap Keputusan Pembelian Produk Skincare Bening’s Pada Marketplace Shopee Di Kalangan Mahasiswa Kab. Karawang 电子口碑（E-Wom）和评价对卡拉旺地区学生在 Shopee 市场上购买贝宁护肤品决策的影响。

Costing Pub Date : 2023-09-17 DOI: 10.31539/costing.v7i1.7388

Putri Widia Ningsih, Citra Savitri Savitri, Syifa Pramudita Faddila

{"title":"Pengaruh Electronic Word Of Mouth (E-Wom) Dan Rating Terhadap Keputusan Pembelian Produk Skincare Bening’s Pada Marketplace Shopee Di Kalangan Mahasiswa Kab. Karawang","authors":"Putri Widia Ningsih, Citra Savitri Savitri, Syifa Pramudita Faddila","doi":"10.31539/costing.v7i1.7388","DOIUrl":"https://doi.org/10.31539/costing.v7i1.7388","url":null,"abstract":"Technological developments that continue to increase have an impact on people's lifestyles, the majority of people often look for something practical to meet their needs. Consumers want to make decisions quickly, are not bound by space, are not given a lot of time, and need to manifest themselves in cyberspace, which has a direct or indirect impact on consumerbehavior in buying, selling and consuming products through e-commerce. This study aims to examine how the influence of electronic word of mouth (e-WOM) and ratings on purchasing decisions for Bening's skincare products on the Shopee marketplace. This study uses a quantitative method with the Partial Least Square – Structural Equal Model (PLS-SEM) approach. The population in this study were Bening's skincare users on the marketplace marketplace from 20-24 years old with a total of 31,900 then a sample of 395 respondents among students in Kab. Karawang who use Bening's skincare products are aged 20-24 years. The collection of data sources is distributed through questionnaires and analysis tools using SmartPLS 3.0 software. The results of the study, the researchers proved that e-WOM and ratings have a positive and significant effect on purchasing decisions. Then the simultaneous effect of e-WOM and ratings on purchasingdecisions. Keywords: e-WOM, rating, purchase decision, Shopee","PeriodicalId":500904,"journal":{"name":"Costing","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135303256","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 Kinerja Keuangan Terhadap Harga Saham Pada Perusahaan Propertydan Real Estate Yang Terdaftar Di Bursa Efek Indonesia 金融表现对印尼证券交易所上市的房地产公司股价的影响

Costing Pub Date : 2023-09-17 DOI: 10.31539/costing.v7i1.6680

Muzaiyanatul Ummah, Rahman Amrullah Suwaidi

引用次数: 0

Pengaruh Persepsi Harga Dan Kualitas Produk Terhadap Keputusan Pembelian Cat Nippon Paint (Studi Pada Pelanggan Cat Nippon Paint Di Gresik) 产品价格感知和质量对购买日本油漆的决定的影响(在希腊油漆客户的研究)

Costing Pub Date : 2023-09-17 DOI: 10.31539/costing.v7i1.6808

Muliawan P. Ashari, Supriono Supriono

{"title":"Pengaruh Persepsi Harga Dan Kualitas Produk Terhadap Keputusan Pembelian Cat Nippon Paint (Studi Pada Pelanggan Cat Nippon Paint Di Gresik)","authors":"Muliawan P. Ashari, Supriono Supriono","doi":"10.31539/costing.v7i1.6808","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6808","url":null,"abstract":"When companies experience an increase in sales, it leads to profitability and sustains their business. One of the strategies is to improve product quality and setting appropriate pricing strategies. Enhancing product quality is necessary to retain customers and can also encourage other consumers to purchase the offered products. The objective of this study is to examine the influence of price perception and product quality on the purchasing decisions of Nippon Paint in Gresik. The population for this research was sampled using nonprobability sampling with a convenience sampling technique, with a total of 100 respondents. Data was collected using a questionnaire. Multiple linear regression analysis using IBM SPSS Statistics 22 was employed as the analytical technique in this study. Based on the test results, price perception has a significant influence on purchasing decisions, indicating that customers’ perception of the price plays a significant role in their decision making process. On the other hand, the study found that promotions have a non-significant impact on purchasing decision. \u0000Keywords: price perception; product quality; purchasing decision","PeriodicalId":500904,"journal":{"name":"Costing","volume":"2012 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135303264","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 Dana Desa Terhadap Pendapatan Masyarakat Di Desa Pandankrajan, Kecamatan Kemlagi, Kabupaten Mojokerto 村级基金对莫若克托区 Kemlagi 分区 Pandankrajan 村社区收入的影响

Costing Pub Date : 2023-09-17 DOI: 10.31539/costing.v7i1.7150

Yuli Setyaningsih, Siti Sundari

{"title":"Pengaruh Dana Desa Terhadap Pendapatan Masyarakat Di Desa Pandankrajan, Kecamatan Kemlagi, Kabupaten Mojokerto","authors":"Yuli Setyaningsih, Siti Sundari","doi":"10.31539/costing.v7i1.7150","DOIUrl":"https://doi.org/10.31539/costing.v7i1.7150","url":null,"abstract":"The community empowerment program is still minimal and the economic level of the villagers is still low because the average villager's profession as a farmer forms the basis of this research. The purpose of this study was to test and prove the effect of physical development and community empowerment on the income of the people of Pandankrajan Village. The population used is the Pandankrajan village community of 2900 people. Purposive sampling was used to select a sample and obtain 97 respondents who met the requirements, namely the headman, village secretary, finance officer, planning officer, Village Consultative Body, head of government, head of welfare, head of service, head of hamlet, head of RT and RW, and people who are members of savings and loans. This study uses primary data. The primary data in this study were taken through direct distribution of questionnaires. The analysis technique used is SEM-PLS. The results showed that community empowerment had a positive and significant impact on people's income, because the empowerment program provided by the Pandankrajan village government had a better impact on the people's economy. Meanwhile, physical development has a negative and significant impact on people's income, so that increased physical development actually reduces people's income.  Keywords: Physical Development, Community Empowerment, Community Income","PeriodicalId":500904,"journal":{"name":"Costing","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135303265","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 Kompetensi Sumber Daya Manusia Dan Komunikasi Interpersonal Terhadap Efektivitas Kerja 人力资源能力和人际沟通对工作效率的影响

Costing Pub Date : 2023-09-17 DOI: 10.31539/costing.v7i1.6568

Rika Endah Budiharti, Kokom Komariah, Resa Nurmala

{"title":"Pengaruh Kompetensi Sumber Daya Manusia Dan Komunikasi Interpersonal Terhadap Efektivitas Kerja","authors":"Rika Endah Budiharti, Kokom Komariah, Resa Nurmala","doi":"10.31539/costing.v7i1.6568","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6568","url":null,"abstract":"This study aims to determine how much influence the competence of human resouces, interpersonal communication has on work effectiveness for employees of PT.Agronesia Saripetejo, Sukabumi City. Responden in this study were 35 people who were shown to employees of PT.Agronesia Saripetojo Sukabumi,City. This research method uses quatitative methods with an associative descriptive approach. In this study, the Normality Test, Simultaneous Statistical Test ( F Test ) and Partial Statistical Test ( T Test ) were carried out. The results in this study indicate that there is a simultaneous positive influence between human resouce competence, interpersonal communication and work effectiveness with a result of 12,639 > 3,292, which means that the calculated F value is greater than the F table. Partially human resouce competence has a positive but not significant effect on work effectiveness, this is evidenced by the value obtained from the result of T count > T table (2,579 > 2,032) with a significance value of (0,015 > 0,05). Interpersonal communication has a positive and significant effect on work effectiveness, this us evidenced by the calculated T value which is greater than T table (3,511 > 2,032) with a significance of 0,001 < 0,05.   Keywords : Human Resource Competence, Interpersonal Communication, Work Effectiveness","PeriodicalId":500904,"journal":{"name":"Costing","volume":"231 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135303373","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 Efektivitas Pajak Penerangan Jalan Sebagai Sumber Pendapatan Asli Daerah (PAD) Kota Surabaya Tahun 2019-2021 分析道路照明税作为2010 -2021年泗水市(PAD)的原始收入来源的有效性

Costing Pub Date : 2023-09-17 DOI: 10.31539/costing.v7i1.6083

Sinta Paulina Situmorang, Gideon Setyo Budiwitjaksono

{"title":"Analisis Efektivitas Pajak Penerangan Jalan Sebagai Sumber Pendapatan Asli Daerah (PAD) Kota Surabaya Tahun 2019-2021","authors":"Sinta Paulina Situmorang, Gideon Setyo Budiwitjaksono","doi":"10.31539/costing.v7i1.6083","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6083","url":null,"abstract":"Street lighting tax is one of the local taxes that give a great degree contributes to increasing the original local revenue (PAD) of Surabaya City. This study aims to determine the level of effectiveness of the street lighting tax of Surabaya City from 2019 to 2021. This research was conducted at the Regional Revenue Agency (Bapenda) of Surabaya City. The research method used was a qualitative descriptive method, by analyzing data related to the target and realization of Surabaya’s street lighting tax from 2019 to 2021. The data collection used were documentation and interview. The results of the study show that the effectiveness of Surabaya’s street lighting tax in the period 2019 to 2021 has fluctuated. The average percentage of effectiveness from 2019 to 2021 is 96.89% with effective criteria. The effectiveness percentage for the street lighting tax in 2019 is 100.01% with very effective criteria. The percentage of effectiveness in 2020 is 100.17% with very effective criteria. The percentage of effectiveness in 2021 is 90.86% with enough effective criteria. Keywords: Effectiveness, Street Lighting Tax, Original Local Revenue","PeriodicalId":500904,"journal":{"name":"Costing","volume":"196 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135303258","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 Rasio Keuangan Terhadap Return Saham Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021 分析了在印尼证券交易所上市的制造业回报率与股票回报率的财务比率

Costing Pub Date : 2023-09-17 DOI: 10.31539/costing.v7i1.6849

Rensa U Br. Ginting, Matius Nainggolan, Ike Rukmana Sari, Munawarah Munawarah

引用次数: 0

Penempatan Kerja Dan Pengembangan Karir Terhadap Perilaku Kerja Karyawan 员工职业发展和职业发展

Costing Pub Date : 2023-09-17 DOI: 10.31539/costing.v7i1.6770

Sandra Tiara Herliza, Deni Muhammad Danial, Faizal Mulia Z

{"title":"Penempatan Kerja Dan Pengembangan Karir Terhadap Perilaku Kerja Karyawan","authors":"Sandra Tiara Herliza, Deni Muhammad Danial, Faizal Mulia Z","doi":"10.31539/costing.v7i1.6770","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6770","url":null,"abstract":"The research was aimed at finding out whether Job Placement and Career Development would have an influence towards Employee Work Behaviour at BANK BJB branch of Palabuhan Ratu. The research method applied was quantitative method with descriptive and associative approaches. Samples in the research were amounted to 50 respondents who were the employees of Bank BJB branch of Palabuhan Ratu, obtained by means of saturated sampling technique and Likert measurement system. The data acquired were then analysed by various tests in order to answer research hypothesis. Conducted in the research were Normality Test, Simultaneous Statistical Test (F-Test), and Partial Statistical Test (T-Test). The results of the research show that the value of F-Count is namely 76.288 > F-Table which is namely 3.195. Therefore, it can be deduced that there is a significant influence from variables X1 and X2 towards Y. Partially, the significance level acquired is amounted to 0.000 < 0.05 because T-Count is amounted to 9.329 > T-Table which is amounted to 1.677; hence, H1 is accepted and H0 is rejected, indicating that there is a positive and significant influence from Job Placement (X1) towards Work Behaviour (Y). Also partially, the significance level acquired is 0.000 < 0.05 because T-Count obtained is namely 7.222 > T-Table which is amounted to 1.677; hence, H1 is accepted and H0 is rejected, indicating that there is a positive and significant influence from Career Development (X2) towards Work Behaviour (Y).  Keywords: Job Placement, Career Development, Employee Work Behaviour","PeriodicalId":500904,"journal":{"name":"Costing","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135303261","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

Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Pada Umkm Budidaya Ikan Mas Koki “Nanda” Desa Pagersari, Kecamatan Kalidawir, Kabupaten Tulungagung 以全面的方法计算生产成本

Costing Pub Date : 2023-09-17 DOI: 10.31539/costing.v7i1.6166

Nanda Akbar Wijaya

{"title":"Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Pada Umkm Budidaya Ikan Mas Koki “Nanda” Desa Pagersari, Kecamatan Kalidawir, Kabupaten Tulungagung","authors":"Nanda Akbar Wijaya","doi":"10.31539/costing.v7i1.6166","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6166","url":null,"abstract":"The use of the full costing method in calculating the cost of production is more precise and accurate. This is because the full costing method includes all detailed cost components for the production process. This study aims to analyze the comparison of the cost of production according to the UMKM Nanda Goldfish and the calculation of the cost of production according to the full costing method. The data used in this research is primary data. The method of data analysis technique used is a qualitative descriptive analysis method. The contribution in this research is to help the UMKM Nanda Goldfish to get the right calculation of the cost of production. The results showed that the calculation of the cost of production using the full costing method was higher than the calculation of the cost of production using the UMKM Nanda Goldfish method. The results show that the calculation of the cost of production using the full costing method is Rp. 1,066 and the calculation of the cost of production is using the UMKM Nanda Goldfish method which is Rp. 543. This is because the UMKM Nanda Goldfish/1only includes direct material costs for seeds, labor costs, and electricity overhead costs. Without including feed raw material costs, vitamin overhead costs, pharmaceutical overhead costs, plastic overhead costs, and oxygen overhead costs. Keywords: Cost of production, Full Costing Method","PeriodicalId":500904,"journal":{"name":"Costing","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135303252","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

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