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INDONESIA
Journal of Economic, Bussines and Accounting (COSTING)
Published by Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi
ISSN : 25975226     EISSN : 25975234     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 529 Documents
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Search results for , issue "Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)" : 529 Documents clear
The Role of Protocol and Communication in Building President Joko Widodo's Leadership Image on Instagram Ridho Karim Amrullah; Redi Panuju; Nurannafi Farni Syam Maella; Harliantara Harley Prayudha; Zulaikha Zulaikha
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11584

Abstract

This research investigates how President Joko Widodo utilizes the social media platform Instagram to build a positive image at the end of his term of office. The research method used is discourse analysis, chosen because of its ability to reveal important linguistic aspects for understanding and interpreting content uploaded by President Joko Widodo (Jokowi) on the Instagram platform. The research results show that Jokowi consistently uses personalization and humanization strategies to strengthen his emotional relationship with society. The use of social media also emphasizes responsiveness to community aspirations and a focus on infrastructure development and social welfare. Attractive visual aesthetics have also proven to be a key factor in increasing the attraction and engagement of followers on President Joko Widodo's Instagram platform. Keywords: Social Media, President Joko Widodo, Public Image, Discourse Analysis
Analisa Pengaruh Persepsi Risiko Dan Kualitas Layanan Terhadap Niat Berkunjung Ulang Melalui Kepuasan Pasien Rawat Jalan (Studi Pada Instalasi Rawat Jalan Rsud dR. Sayidiman Magetan) Emy Indriaswati; Yessy Artanti; Sri Setyo Iriani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11588

Abstract

Currently, the development of the health world is very rapid because it is supported by technological developments that can be used in an effort to improve hospital performance that improves the quality and safety of patients. Health facilities, both private and government, must always make the right strategy and continue to move in order to survive in the face of competition, and must be able to arouse the hearts of potential buyers to be able to make purchase intentions. This study aims to explain and analyze the influence of risk perception, service quality on revisit intention through outpatient satisfaction (Study on outpatient installation of dr. Sayidiman Hospital). This study uses a non-probability sampling technique. This type of research uses a quantitative descriptive method, by contacting a total of 140 respondents through online questionnaires/googleform and offline. The data was analyzed using the SEM (Structural Equation Model) PLS 3.0 technique. The findings of this study show that there is no positive effect between risk perception on revisit intention and patient satisfaction, but there is a positive influence on service quality and patient satisfaction on revisit intention. The results of this study are expected to be able to improve the quality of service and reduce the level of risk for patients in the outpatient installation of dr. Sayidiman Hospital.
Akuntan Yang Unggul, Kinerja Keuangan Yang Unggul: Peran Mediasi Berurutan Antara Ketersediaan Ti Dan Kualitas Laporan Keuangan Ujang Syaiful Hidayat; Rudiana Fibriani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11598

Abstract

The rapid development of technology has resulted in many corporate entities adopting digital AIS, while accountants are still trying to catch up with their competencies in the use of IT. This study was conducted to examine the effect of accountant competence on IT availability, financial report quality and financial performance, with the novelty of testing sequential mediation of IT availability and financial report quality. The researcher distributed questionnaires to 110 staff accountants in companies that adopted digital AIS, then the data were processed using SEM-PLS technique. This study found that although accountants have sufficient knowledge and skills, they still feel unfamiliar in using digital accounting information systems. On the other hand, the use of digital AIS can improve the quality of financial statements, but can reduce financial performance due to differences in SAK interpretation in digital AIS programming. However, the point is, quality financial reports, whether made manually or with digital AIS, can help users make the right decisions.
Pengaruh Budaya Organisasi Dan Lingkungan Kerja Fisik Terhadap Kepuasan Kerja Pada Guru SD IT XYZ Renald Alfarish Mulyadi; Khaerul Rizal Abdurahman
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11599

Abstract

Kepuasan guru memiliki peran penting dalam pendidikan dan perkembangan siswa, termasuk di SD IT XYZ. Guru yang puas cenderung memiliki hubungan yang lebih positif dengan siswa, yang membuat mereka lebih sabar, ramah, dan mendukung kebutuhan emosional serta akademis siswa, sehingga meningkatkan kepercayaan diri dan motivasi belajar siswa. Beberapa ahli menyatakan bahwa kepuasan kerja dapat diperoleh melalui budaya organisasi dan lingkungan kerja fisik yang baik. Namun, berdasarkan temuan di lapangan, beberapa guru di SD IT XYZ belum sepenuhnya menerapkan nilai-nilai yang ditetapkan, dan hasil observasi menunjukkan masih ada fasilitas kegiatan belajar mengajar yang kurang memadai. Tujuan penelitian ini adalah untuk mengetahui pengaruh budaya organisasi dan lingkungan kerja fisik terhadap kepuasan kerja pada guru SD IT XYZ di Kabupaten Karawang. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan teknik penentuan sampel yaitu seluruh populasi dijadikan sampel. Teknik pengumpulan data dengan melakukan wawancara, observasi dan menyebarkan kuesioner. Teknik analisis data menggunakan metode deskriptif kuantitatif dan metode asosiatif kuantitatif serta analisis regresi berganda. Hasil penelitian secara parsial baik budaya organisasi dan lingkungan kerja berpengaruh positif terhadap kepuasan kerja guru SD IT XYZ, begitupun secara simultan. Artinya seamakin guru-guru di SD IT XYZ dapat memahami dan mengimplementasikan dari setiap nilai-nilai atau norma-norma yang ada di SD IT XYZ maka akan menjadi cara dalam meningkatkan kepuasan kerja guru, dan semakin baik fasilitas dalam kegiatan belajar mengajar seperti ruang kelas, ruang guru, dan sarana lain seperti toilet maka akan mengantarkan kepuasan guru saat mengajar.
Digitalisasi Rantai Pasok Melalui Prototype Aplikasi Untuk Komoditas Unggulan Sulawesi Tengah Rahma, Rahma; Hadi, Suryadi; Miru, Sulaeman
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11604

Abstract

Tujuan dari penelitian ini adalah untuk membuat prototype aplikasi digitalisasi rantai pasok komoditas unggulan Sulawesi Tengah yang mencakup komoditas beras, jagung dan kelapa. Prototype aplikasi ini bertujuan untuk meningkatkan transparansi harga komoditas dan menjadikan pasar lebih mudah diakses oleh petani. Metode penelitian yang digunakan adalah metode kualitatif dengan responden 10 orang, diantaranya adalah petani, tengkulak, pengepul besar, dan pedagang pengecer. Pembuatan prototype aplikasi rantai pasok komoditas unggulan Sulawesi Tengah menggunakan metode Waterfall (metode air terjun) yang memerlukan tahapan analisis kebutuhan, perancangan, implementasi sistem, dan pengujian Prototype aplikasi. Hasil penelitian berupa prototype aplikasi yang dapat memudahkan petani dalam mengakses informasi pasar. Prototype aplikasi telah diuji mulai dari halaman login, dashboard, daftar produk, artikel, fitur komunitas barang, jadwal transportasi, dan manajemen pengguna. Fitur prototype berjalan baik, namun prototype ini masih memiliki kekurangan yang memerlukan pengembangan lebih lanjut agar bisa difungsikan untuk mengontrol dan membantu digitalisasi rantai pasok komoditas unggulan Sulawesi Tengah.
Analysis Of The Utilization Of Regional Property Leases In Increasing Regional Original Income In Bulukumba Regency Suci Rahma Sari; Mediaty Mediaty; Nur Dwiana Sari Saudi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11613

Abstract

This research aims to analyze the level of effectiveness of the use of rental of regional property (BMD) in increasing the original regional income (PAD) of Bulukumba Regency, to analyze the level of efficiency of the use of rental of regional property (BMD) in increasing the district's original income (PAD). Bulukumba, To Analyze the Economic Level of Utilization of Regional Property Rentals (BMD) in Increasing Original Regional Income (PAD) of Bulukumba Regency. This research uses a descriptive quantitative approach. The type of money data used is secondary data in Bulukumba Regency. The data used in this research are Regional Property Rentals (BMD) and Regional Original Income (PAD). The data analysis technique uses quantitative descriptive using the financial ratio formula: Effectiveness and Efficiency Ratios and economic Ratios. The results of the analysis show that the Bulukumba Regency area is seen from (1) the average Effectiveness Ratio of 37.29 percent, it can be said that the utilization of rental property belonging to the Bulukumba Regency area is not effective (2) the Efficiency Ratio, the average of which is 287 percent, then it can be said that renting regionally owned trunks in Bulukumba district is not efficient. 3) The Economic Ratio is 83.29 percent, so it can be said that renting regionally owned trunks in Bulukumba district is quite economical.
Pengaruh Kualitas Sumber Daya Manusia, Perencanaan Anggaran, Pelaksanaan Anggaran, Pengadaan Barang Dan Jasa Dan Pencatatan Administrasi Terhadap Penyerapan Apbd Pemerintah Provinsi Jawa Tengah Novianti Mugi Rahayu; Sri Isnowati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11616

Abstract

Otonomi daerah memberi kebebasan mengelola sumber daya sesuai dengan kepentingan, prioritas dan peluang lokal, serta bertanggung jawab kepada publik. Anggaran memegang peran yang krusial dalam Pemerintahan Daerah, karena anggaran digunakan untuk menjalankan program kegiatan yang direncanakan oleh instansi tersebut. Setiap instansi dituntut untuk transparan, akuntabel, efisien dan efektif dalam menggunakan anggaran agar terciptanya good governance. Penelitian ini berfokus pada pendekatan kuantitatif dengan tujuan menjelaskan analisis data numerik dengan metode statistik untuk mengetahui pengaruh kualitas SDM, pelaksanaan anggaran, perencanaan anggaran, pengadaan barang dan jasa, dan pencatatan administrasi terhadap penyerapan APBD Pemerintah Provinsi Jawa Tengah. Data yang digunakan berupa data primer yang diperoleh langsung dari partisipan melalui pengisian kuesioner. Populasi penelitian terdiri dari 42 Organisasi Perangkat Daerah (OPD) di Pemerintah Provinsi Jawa Tengah, dan jumlah sampel sebanyak 126 orang. Hasil penelitian (1) Variabel pelaksanaan anggaran, perencanaan anggaran, pengadaan barang dan jasa, serta pencatatan administrasi berpengaruh positif dan signifikan terhadap penyerapan APBD Pemerintah Provinsi Jawa Tengah, (2) Variabel kualitas SDM tidak mempengaruhi penyerapan APBD, (3) Variabel independen secara bersama-sama mempengaruhi penyerapan APBD juga mempunyai hasil positif signifikan.
Pengaruh Private Label Price, Private Label Familiarity, Store Image terhadap Purchase Intention dan Loyalty (Studi Empiris: Hypermarket di DKI Jakarta) Meilisa Alvita
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11622

Abstract

The rapid development of retail has created intense competition between retail companies, both domestic and foreign. This requires the management of retail companies to develop strategies to survive in the retail industry, especially hypermarkets. The increasingly fierce competition in the modern retail market has encouraged a number of retailers to differentiate through the ownership of private label products. The purpose of writing this thesis is to determine the effect of private label price, private label familiarity, store image on purchase intention and product loyalty of private label hypermarkets in DKI Jakarta. Researchers collected a sample of 202 sample data from online questionnaires and direct questionnaires that had been distributed. To test this research, the researcher conducted a validity test, reliability test, determination coefficient test, correlation test and t-statistic test using SMART PLS Version 3.0. The results of the t test show that private label price, private label familiarity, store image have a significant effect on purchase intention and loyalty, the trust variable has a moderate effect on private label price, private label familiarity, store image on loyalty.
Analisa Manajemen Hubungan Pelanggan Shartpro Syilmi, Alfi Nur; Fauziyah, Azizah; Ghaida, Ghia
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11623

Abstract

Persaingan bisnis yang semakin ketat membuat perusahaan semaksimal mungkin mempertahankan bisnisnya agar berkelanjutan. Salah satu aspek penting dalam mempertahankan usaha yang berkelanjutan yaitu melalui Customer Relationship Management. Artikel ini bertujuan untuk mengetahui gambaran mengenai customer relationship management yang digunakan creative agency SHARTPRO, serta melakukan Analisa customer relationship management menggunakan kerangka VRIO. Metode penelitian yang digunakan adalah metode penelitian kualitatif dengan pendekatan deskriptif untuk mengetahui Customer Relationship Management pada perusahaan secara mendalam dengan pengambilan data melalui kegiatan wawancara. Adapun studi literatur digunakan untuk pengambilan data mengenai teori. Hasil dari penelitian didapatkan bahwa Customer Relationship Management pada SHARTPRO belum ditaraf keunggulan kompetitif berkelanjutan sehingga dibutuhkan beberapa strategi yang tepat untuk pengembangan Customer Relationship Management pada perusahaan agar usahanya dapat bertahan dan berlanjut.
Pengaruh Firm Size, Leverage, Audit Fee, Dan Audit Tenure Terhadap Opini Audit Going Concern (Studi Pada Perusahaan Perbankan Terdaftar Bursa Efek Indonesia 2018-2022) Jessica Angeline Cokro; Riadi Riadi; Christoperleo Andelim; Siti Aisyah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11625

Abstract

This study aim to examine the effect of Firm size, Leverage, Audit Fee, and Audit Tenure on going concern audit opinions. This research is a quantitative study with secondary data obtained from financial statements and audit reports of banking companies listed on the Indonesia Stock Exchange from 2018 until 2022. The sample of research is 30 banking companies that was carried out using a purposive sampling method and processed with IBM SPSS version 26. The analysis technique used is multiple linear regression. The results of study indicate that Firm Size has significant effect on going concern audit opinion, Leverage and Audit Fee have no significant effect on going concern audit opinion, and Audit Tenure has significant effect on going concern audit opinion.

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