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INDONESIA
Journal of Economic, Bussines and Accounting (COSTING)
Published by IPM2KPE
ISSN : 25975226     EISSN : 25975234     DOI : -
Core Subject : Economy,
Arjuna Subject : -
Articles 61 Documents
Implementasi Metode Maqashid Syariah Imam Al Syathibi pada Praktik Perbankan Syariah di Indonesia Nijal, Lasri; Ningsih, Putri Apria
COSTING : Journal of Economic, Bussines and Accounting Vol 2 No 2 (2019): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Original Source | Check in Google Scholar | Full PDF (543.966 KB) | DOI: 10.31539/costing.v2i2.360

Abstract

Only with the Maqashid Syari'ah approach that Islamic banking and financial products can develop well and can respond to the progress of business that continues to change rapidly. Imam Al-Syatibi was dubbed the father of Maqashid Sharia because of the results of his work which had systematized Maqashid al-Shari'ah into a new methodology that produced ijtihady jurisprudence or Maqashidy fiqh. In the context of Sharia business practices, the achievement of Maqashids Shariah can be measured through the achievement of goals in the form of individual education or knowledge, creation of justice and achievement of public interests. Sharia banks must ensure fair transactions in all business activities, including products, prices and the time period in the contract and its conditions. Islamic banks must also ensure that all business ventures that are free from negative elements can cause injustice, such as usury (including interest), fraud, corruption, etc. Keywords: Maqashid, Al Syathibi, Islamic Banking
Pengaruh Kualitas Produk, Harga, Promosi dan Tempat Pendistibusian Terhadap Keputusan Pembelian Sepeda Motor Yamaha Pada Perusahaan Tjahaja Baru Bukittinggi Syaleh, Hariman
COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 1 (2017): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Original Source | Check in Google Scholar | Full PDF (695.716 KB) | DOI: 10.31539/costing.v1i1.16

Abstract

Yamaha as a growing automotive company today realizes the importance of strategy in winning market competition.This research aims to determine the effect of product quality, price, promotion and istribution place on purchasing decision of yamaha motorcycle in Tjahaja Baru Bukittinggi. Sample of this research are 96 customers who buy Yamaha motorcycle in company Tjahaja Baru Bukittinggi which is chosen by accidental sampling technique.Variablesused in this research are of Product X1, Price X2, Promotion X3 and Distribution X4 as independent variable and purchase decision as dependent variable. Data analysis technique used is multiple linear regression.The result of this study indicate that the product, promotion and distribution have a positive and significant effect on purchasing decision of Yamaha motor in company Tjahaja Baru Bukittinggi, while price has a positive but not significant effect on purchasing decision of Yamaha motor in company New Tjahaja Bukittinggi. Keywords: Products, Price, Promotion, Distribution, Buying decision
Sistem Manajemen Inventori Komputer Menggunakan Near Field Communication Berbasis Android Studi Kasus di STIE Pelita Indonesia Pekanbaru Hamzah, Muhammad Luthfi; Purwati, Astri Ayu
COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 1 (2017): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Original Source | Check in Google Scholar | Full PDF (568.755 KB) | DOI: 10.31539/costing.v1i1.46

Abstract

Higher education is an institution that is heavily influenced by technological advances,especially in the field of computer technology. The purpose of this study is to create a computer inventory management system in higher education which is previously using manuals system become technology based system in order to work more effective and efficient. The research method used is design of inventory tracking system application using NFC android based. The results showed that by using Inventory Tracking Systems model is more effectiveand efficient to identify any inventory information in the computer lab STIE Pelita Indonesia Keywords :Inventory Tracking, RFID, Near Field Communication, NFC
Pengaruh Pengembangan Karir dan Budaya Organisasi terhadap Kinerja Melalui Kepuasan Kerja Guru Sekolah Kebangsaan Kebun Sireh Pulau Pinang Rusby, Zulkifli; Hamzah, Zulfadli
COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 1 (2017): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Original Source | Check in Google Scholar | Full PDF (514.346 KB) | DOI: 10.31539/costing.v1i1.47

Abstract

Human resource plays important role and the most dominant factors in organization. Employee performance can be measured by various indicators, one of which is job satisfaction. This research employs descriptive approach with collected primary and secondary data in describing the effect of carrier development and culture organization on teacher performance through job satisfaction. The population of this research include all teacher are 46 respondent. Data analysis technique use path analysis. The result of this research found that carrier development through job satisfaction indirectly has positive influence or significance toward teacher performance. Besides that, organizational culture through job satisfaction indirectly also has positive influence or significance toward teacher performance. Keywords: Carrier Development,Organizational Culture,Performance,Job Satisfaction, Path Analysis
Pengaruh Deskripsi Pekerjaan terhadap Kinerja Pegawai Negeri Sipil pada Kantor Camat Tembilahan Syelviani, Meilisa
COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 1 (2017): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Original Source | Check in Google Scholar | Full PDF (641.409 KB) | DOI: 10.31539/costing.v1i1.48

Abstract

Job description or work flows is an important thing that needed in every company or organization. The purpose of this study is to determine the effect of job description on civil servants performance in Tembilahan subdistrict office .Independent variable of this research is job description, and dependent variable is performance. Population of this research are 30 Civil Servants workers in Tembilahan subdistrict office.Sampling technique used is total sampling or census. Data analysis used is linear regression. Theresult showed that there is significance influence between job description against civil servants performance in Tembilahan Subdistrict office with the number of adjusted R square 72 percent, means the other 28 percent of employees performance influences by another factors.   Keywords: Job Descriptions, Performance
Pengaruh Motivasi dan Gaya Kepemimpinan terhadap Produktivitas Kerja Karyawan pada Perusahaan Cahaya Berlian Hendriati, Yossi
COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 1 (2017): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Original Source | Check in Google Scholar | Full PDF (286.776 KB) | DOI: 10.31539/costing.v1i1.49

Abstract

Low labor productivity of employees in an organization or company is a symptom or problem that can cause the company is less stable because it can cause the unfulfillment of achievement of corporate goals. This study aims to analyze the influence of motivation and leadership style on employee productivity in company Cahaya Berlian. The population in this research is company Cahaya Berlian employees and the sample used is representative of the population with the number of 100 respondents by using nonprobability sampling technique in data collection. The results showed that the motivation and leadership style partially has significant effect on the performance of employees of company Cahaya Berlian. Key words:Motivation, Leadership style, Employee Productivity.
Pemetaan Tingkat Kematangan Sistem Inovasi Daerah Peternakan di Kabupaten Lima Puluh Kota Suresti, Amna; Dinata, Uyung Gatot S; Hellyward, James; Wati, Rahmi
COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 1 (2017): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Original Source | Check in Google Scholar | Full PDF (305.024 KB) | DOI: 10.31539/costing.v1i1.52

Abstract

This study aims to analyze the potential for the development of the livestock sector based on innovation system reinforcement by looking at maturity level condition of the existing innovation system in Lima Puluh Kota . The method used is ANIS with the Expert Opinion Survey. The results showed that the average value of maturity level towards innovation system of the livestock sector in Lima Puluh Kota regency was 2.56 means that the maturity level towards innovation system of the livestock sector in Lima Puluh Kota Regency still in the developing position 1.5 to 3 has still not been established yet 3 to 4. At the macro level for policy, it obtained an average value 2.62, average value of messolevel 2.41 for institutional, average value of messo level 2.56 for program and the average value 2.66 for the highest micro level. Keywords: Innovation Systems, Analysis of National Innovation Systems, Expert Opinion Survey
Pengaruh Ukuran Perusahaan, ROA, DAR, Dan Reputasi Auditor terhadap Audit Delay Irman, Mimelientesa
COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 1 (2017): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Original Source | Check in Google Scholar | Full PDF (673.547 KB) | DOI: 10.31539/costing.v1i1.53

Abstract

This study aims to analyze the factors that affect audit delay on manufacturing companies listed in Indonesia Stock Exchange. This test uses multiple linear regression model. Sample of this study are 20 companies in manufacturing sector. Observation period is 6 years from 2010 to 2015. Independent variables in this study consisted of company size, profitability, solvency, and auditors reputation which tested its influence on audit delay as dependent variable. The results showed that company size, profitability, solvency, and auditors reputation significantly influence on audit delay of manufacturing companies listed in Indonesia Stock Exchange period 2010 until 2015  Keywords: Firm size, ROA, DAR, Reputation Auditor and Audit Delay
Sistem dan Prosedur Pengendalian Internal Pemberian Kredit pada UED SP Desa Tanah Merah, Siak Hulu, Kampar Suryani, Febdwi
COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 1 (2017): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Original Source | Check in Google Scholar | Full PDF (509.593 KB) | DOI: 10.31539/costing.v1i1.66

Abstract

This study aims to analyze the internal control system and procedures of lending activities in UEDSP Desa Tanah Merah Kecamatan Siak Hulu Kabupaten Kampar. Internal control of lending activities to an organizations is one important aspect. Data resources used in this study are from interview and questionnaires by the UEDSP managers and the datas were analyzed by descriptive method and sign test. The result found that internal control of lending activities of UED SP Desa Tanah Merah has been running effectively in organizational structure, authorization system and recording procedures, healthy practices and qualified management. Keywords: Internal Control System and Procedure, Lending Activities
Analisis Literasi Keuangan pada Pelaku Usaha Mikro di Kota Pekanbaru Suryani, Susie; Ramadhan, Surya
COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 1 (2017): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Original Source | Check in Google Scholar | Full PDF (692.762 KB) | DOI: 10.31539/costing.v1i1.67

Abstract

This study aims to determine the level of financial literacy forMicro, Small and Medium Enterprises in Pekanbaru. Besides that, this research conducted to analyzewhether the differences in gender, age, education level, and income level has significant effect towards financial literacy level for businesses. The focus of business type in this researchis trade sector that contained the number of 292 businesses as sample. The method used is survey by obtaining data through questionnaires. The results showed that the level of SMEss financial literacyis moderate 57,9 percent. variables that affect the level of financial literacy businesses are differences in education and income. While gender and age differences has no effectto the level of MSMEss financial literacy. Keywords : Financial Literation, Gender, Age, Education, Income