Pub Date : 2023-10-21DOI: 10.31539/costing.v7i1.7536
Muhammad Syahrul Ramadani, Rida Perwita Sari
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.
{"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}
Pub Date : 2023-10-01DOI: 10.31539/costing.v7i1.7245
Wardianto Wardianto, Abd. Halim, Yuniman Zebua
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
{"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}
Pub Date : 2023-10-01DOI: 10.31539/costing.v7i1.7157
Intan Oxtavian Kusuma Wardany
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
{"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}
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
目前，BFI金融应用程序上的在线客户评论和评级都有与消费者投诉有关的负面评论，这是公司创造积极的企业形象并让消费者满意的一大挑战。因此，企业在购买、使用和评价服务时需要有消费者的了解，以满足消费者的需求和满意度。本研究旨在探讨网上顾客评论及评级对PT. BFI Finance Indonesia Tbk Karawang分行顾客满意度的影响。本研究采用定量描述性验证方法，数据分析采用路径分析方法。本次研究的人群是BFI金融卡拉旺分行的活跃消费者，他们使用贷款产品，共7101人，样本为380名受访者。本研究的结果证明，在线顾客评论和评分两个变量之间的相关关系是密切的正相关关系，呈现出较强的单向相关。在线顾客评论对顾客满意度有部分显著的影响，类似的，评级对顾客满意度也有部分显著的影响。此外，我们还发现在线顾客评论和评分对消费者满意度的同时(同步)效应也很显著。
关键词:网上顾客评论，评分，顾客满意度
{"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}
Pub Date : 2023-10-01DOI: 10.31539/costing.v7i1.7272
Fetty Poerwita Sary, Zidan Ruhul Hayat
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.
{"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}
Pub Date : 2023-10-01DOI: 10.31539/costing.v7i1.7231
Baharuddin Yusuf Irianda Harahap, Nova Jayanti Haraha, Abd. Halim
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
{"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}
Pub Date : 2023-10-01DOI: 10.31539/costing.v7i1.7108
Shendi Damora, Endah Susilowati
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.
{"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}
Pub Date : 2023-10-01DOI: 10.31539/costing.v7i1.7211
Santi Nurhunah, Dedi Mulyadi, Yanti Yanti
This study aims to determine the effect of regional spending and political competition on Internet Financial Reporting Disclosures. There are 2 hypotheses tested namely (1) There is an influence between regional spending on disclosure of Internet Financial Reporting (2) There is an influence between political competition on disclosure of Internet Financial Reporting. The sample used in this study amounted to 135 districts/cities in West Java in 2017-2021. The sampling technique uses saturated sampling. Data processing in this study utilizes PLS-SEM on SmartPLS 4.0 software. The results of this study are (1) Regional spending effect on disclosure of Internet Financial Reporting in districts/cities in West Java Province (2) Political Competition effect on disclosure of Internet Financial Reporting in districts/cities in West Java Province Both hypotheses in this study are proven and accepted.
Keywords: Regional Expenditure, Political Competition and Disclosure of Internet Financial Reporting
{"title":"Pengaruh Belanja Daerah Dan Kompetisi Politik Terhadap Pengungkapan Internet Financial Reporting (IFR) Pada Kabupaten/Kota Di Jawa Barat","authors":"Santi Nurhunah, Dedi Mulyadi, Yanti Yanti","doi":"10.31539/costing.v7i1.7211","DOIUrl":"https://doi.org/10.31539/costing.v7i1.7211","url":null,"abstract":"This study aims to determine the effect of regional spending and political competition on Internet Financial Reporting Disclosures. There are 2 hypotheses tested namely (1) There is an influence between regional spending on disclosure of Internet Financial Reporting (2) There is an influence between political competition on disclosure of Internet Financial Reporting. The sample used in this study amounted to 135 districts/cities in West Java in 2017-2021. The sampling technique uses saturated sampling. Data processing in this study utilizes PLS-SEM on SmartPLS 4.0 software. The results of this study are (1) Regional spending effect on disclosure of Internet Financial Reporting in districts/cities in West Java Province (2) Political Competition effect on disclosure of Internet Financial Reporting in districts/cities in West Java Province Both hypotheses in this study are proven and accepted.
 Keywords: Regional Expenditure, Political Competition and Disclosure of Internet Financial Reporting","PeriodicalId":500904,"journal":{"name":"Costing","volume":"141 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":"134977210","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}
Pub Date : 2023-10-01DOI: 10.31539/costing.v7i1.6981
Dini Tsaa Afnitasari, Pancawati Hardiningsih
The development of investment in Indonesia in 2022 has increased, one of which is investing in sharia stocks, because at the beginning of 2023 sharia stocks showed an increase of 5.35%. Sharia stocks on the Jakarta Islamic Index (JII) consist of 30 companies. This study aims to find empirical evidence about the effect of tax planning and leverage on firm value with firm size as a moderating variable. The data in this study uses secondary data for the company's financial reports at JII for 2017-2021. The sampling technique with the purposive sampling method approach obtained a number of 144 companies for five years of observation. The results of the study found that tax planning had a significant negative effect on firm value, while leverage had a significant positive effect on firm value. Firm size is able to strengthen the relationship between tax planning and firm value, but company size is unable to moderate the relationship between leverage and firm value.
Keywords: Tax Planning, Leverage, Firm Value, Firm Size
{"title":"Determinan Nilai Perusahaan Sebuah Literasi Pada Jakarta Islamic Index","authors":"Dini Tsaa Afnitasari, Pancawati Hardiningsih","doi":"10.31539/costing.v7i1.6981","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6981","url":null,"abstract":"The development of investment in Indonesia in 2022 has increased, one of which is investing in sharia stocks, because at the beginning of 2023 sharia stocks showed an increase of 5.35%. Sharia stocks on the Jakarta Islamic Index (JII) consist of 30 companies. This study aims to find empirical evidence about the effect of tax planning and leverage on firm value with firm size as a moderating variable. The data in this study uses secondary data for the company's financial reports at JII for 2017-2021. The sampling technique with the purposive sampling method approach obtained a number of 144 companies for five years of observation. The results of the study found that tax planning had a significant negative effect on firm value, while leverage had a significant positive effect on firm value. Firm size is able to strengthen the relationship between tax planning and firm value, but company size is unable to moderate the relationship between leverage and firm value.
 
 Keywords: Tax Planning, Leverage, Firm Value, Firm Size
 
","PeriodicalId":500904,"journal":{"name":"Costing","volume":"59 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":"134976980","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}
Pub Date : 2023-10-01DOI: 10.31539/costing.v7i1.7158
Regina Wetang, Siti Sundari
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
{"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}
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