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Journal of Economic, Bussines and Accounting (COSTING)
Published by Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi
ISSN : 25975226     EISSN : 25975234     DOI : https://doi.org/10.31539
Core Subject : Economy,
Economics, Econometrics & Finance
COSTING : Journal of Economic, Bussines and Accounting reviewed covers theoretical and applied research in the field of Economics, Business and Accounting. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. Economics: Public Economics, International Economics, Development Economics, Monetary Economics, Financial Economics, Game Theory. Business: Finance, Marketing, Human Resource Management, Strategic Management, Operations, Entrepreneurship, and Ethics. Accounting: Public Sector Accounting, Taxation, Financial Accounting, Management Accounting, Auditing, and Information Systems. The mentioned areas above are just indicative, the Board of Editors is in principle welcoming rigorous articles that encompass scientific economics, Bussines and accounting fields on Indonesia.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
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
Pengaruh Budaya Kerja, Motivasi, Locuf Of Control Terhadap Kinerja Pegawai BPJS Kesehatan Kedeputian Wilayah VIII Kartiningsih Kartiningsih; Sri Gustina Pane; Zainal Abidin
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.v7i4.9631

Abstract

Penelitian ini bertujuan untuk menginvestigasi pengaruh Budaya Kerja, Motivasi, dan Locus of Control terhadap kinerja pegawai di BPJS Kesehatan Kedeputian Wilayah VIII. Melalui proses penelitian yang melibatkan pengumpulan dan analisis data, peneliti dapat menarik beberapa kesimpulan yang relevan terkait permasalahan penelitian. Pertama, temuan menunjukkan bahwa Budaya Kerja memiliki pengaruh signifikan terhadap kinerja pegawai di lingkungan BPJS Kesehatan. Hal ini menegaskan pentingnya membangun dan memelihara budaya kerja yang positif dan mendukung dalam organisasi untuk meningkatkan kinerja pegawai. Kedua, hasil penelitian juga mengindikasikan bahwa Motivasi memiliki peran yang penting dalam menentukan kinerja pegawai. Motivasi yang tinggi dapat mendorong pegawai untuk mencapai hasil yang lebih baik dan meningkatkan produktivitas secara keseluruhan. Ketiga, temuan penelitian menunjukkan bahwa Locus of Control, yakni kepercayaan individu terhadap kemampuannya untuk mengendalikan lingkungannya, juga berpengaruh signifikan terhadap kinerja pegawai. Pegawai yang memiliki internal locus of control cenderung lebih proaktif dan memiliki kontrol yang lebih besar terhadap tugas dan tanggung jawab mereka, yang dapat berdampak positif pada kinerja mereka.
Analisis Strategi Digital Marketing, Kualitas Pelayanan Dan Inovasi Produk Terhadap Keunggulan Bersaing Pada Jasa Wedding Planner Sanggar Liza Keyvia Setio Chintany; Freddy Rangkuti
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.v7i4.9636

Abstract

Berdasarkan dengan perhitungan Digital Marketing dengan nilai koefisien sebesar 0,266 dengan taraf signifikan 0,000 < 0,05. Dapat dikatakan, bahwa terdapat pengaruh positif antara Digital Marketing terhadap Keunggulan Bersaing yang terlihat dari pengujian hipotesis pada variable tersebut. Selanjutnya, pada variable Kualitas Pelayanan hipotesis yang diajukan juga diterima, bahwa terhadap pengaruh antara Kualitas Pelayanan dengan Keunggulan Bersaing. Dalam perhitungan Kualitas Pelayanan dengan nilai koefisien 0,513 dengan taraf siginikan 0,000 < 0,05. Dapat dikatakan, bahwa terdapat pengaruh positif antara Kualitas Pelayanan terhadap Keunggulan Bersaing yang terlihat dari pengujian hipotesis pada variable tersebut. Sementara itu, untuk satu hipotesis pada variable Inovasi Produk yang diajukan, yaitu tidak terdapat pengaruh antara Inovasi Produk dengan Keunggulan Bersaing, atau Inovasi Produk memiliki hubungan yang negative terhadap Keunggulan Bersaing. Dengan perhitungan Inovasi Produk dengan nilai koefisien sebesar -0,120 dengan taraf signifikan 0,147 > 0,05. Dapat dikatakan, bahwa terdapat pengaruh negatif antara Inovasi Produk terhadap Keunggulan Bersaing Berdasarkan nilai Standardized Coefficient, maka didapatkan bahwa kualitas pelayanan memiliki nilai paling tinggi, artinya kualitas pelayanan menjadi variable paling berpengaruh terhadap keunggulan bersaing. Kata Kunci: Strategi Digital Marketing, Kualitas Pelayanan, Inovasi Produk, Keunggulan Bersaing, Wedding Planner Sanggar Liza.
RELEVANSI PRINSIP AKUNTANSI SYARIAH TERHADAP NILAI ETIKA BISNIS ERA MODEREN DENGAN PANDUAN AL-BAQOROH AYAT 282 Devi Andriani; Amin Wahyudi
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.v7i4.9643

Abstract

Penerapan prinsip-prinsip Akuntansi Syariah dalam bisnis dapat meningkatkan etika bisnis dengan mengedepankan nilai-nilai Islam seperti keadilan, transparansi, dan tanggung jawab sosial. Meskipun menghadapi tantangan seperti kurangnya pengetahuan dan keterampilan serta keterbatasan sumber daya, ada juga peluang seperti membangun kepercayaan, akses ke pasar syariah, keberlanjutan bisnis, dan inovasi. Untuk mengimplementasikan prinsip-prinsip ini, organisasi perlu berinvestasi dalam pendidikan dan pelatihan, mengembangkan infrastruktur dan sistem yang sesuai, memperoleh komitmen dari pemangku kepentingan, serta memperkuat pengawasan dan audit. Dengan mengadopsi prinsip-prinsip ini, organisasi dapat memperoleh keunggulan kompetitif, membangun hubungan jangka panjang dengan pemangku kepentingan, dan berkontribusi pada pembangunan sosial dan ekonomi yang berkelanjutan. Kata Kunci: Prinsip Akuntan Syariah; Nilai Etika Bisnis; Era Moderen; Al-Baqoroh Ayat 282
Assessing The Role Of Environmental Innovation, Credit Access, And Governance In Shaping The Financial Sustainability Of Indonesian MSMEs Helmina Br Ginting; Syamsu Rijal
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.v7i4.9655

Abstract

This study looks into how Micro, Small, and Medium-Sized Enterprises (MSMEs) in Indonesia interact with environmental innovation, governance, credit availability, and financial sustainability. Data were gathered from 145 MSMEs working in different industries through the use of a quantitative technique. The proposed relationships were tested using Structural Equation Modeling with Partial Least Squares (SEM-PLS) analysis. The findings show that among Indonesian MSMEs, financial sustainability is positively impacted by environmental innovation, loan availability, and governance. In particular, environmental innovation has become a major force behind financial sustainability, emphasizing how crucial it is to implement eco-friendly methods. Financial sustainability was also found to be positively impacted by enhanced loan availability and robust governance frameworks, highlighting the necessity of encouraging regulatory environments and financial resources for MSME development. Mediation analysis revealed intricate correlations between the variables, clarifying indirect effects further. Policymakers, practitioners, and MSME stakeholders can benefit from these findings, which highlight the significance of holistic approaches to MSME development and offer strategies for improving financial sustainability and resilience
Keuangan Berkelanjutan Dalam Aksi: Menelaah Hubungan Antara Rantai Pasok Berkelanjutan, Akses Keuangan, Dan Adopsi Teknologi Di Ukm Indonesia Misrofingah Misrofingah; Syamsu Rijal; Supriandi Supriandi
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.v7i4.9656

Abstract

MSMEs, or small and medium-sized enterprises, account for a sizable share of Indonesia's economy and are essential to the creation of jobs and the country's economic expansion. This study looks into how technology adoption, financial accessibility, and sustainable supply chain practices affect MSME performance and sustainable financing in Indonesian MSMEs. With 200 MSMEs, a cross-sectional survey design was used in a quantitative manner. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings show a strong positive correlation between technology adoption, sustainable finance, sustainable supply chain practices, and MSME performance. It has been discovered that adoption of technology, access to financing, and sustainable supply chain practices all have a favorable impact on MSME performance and sustainable finance. The study emphasizes how crucial it is to include technology, finance, and sustainability into MSME operations in order to improve performance and promote sustainable development.
Financial Inclusion, Ethical Investment, And Corporate Social Responsibility: A Comprehensive Analysis Of Factors Affecting Sustainable Finance In Indonesian MSMEs D. Iwan Riswandi; Agung Zulfikri
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.v7i4.9657

Abstract

Micro, Small, and Medium-Sized Enterprises (MSMEs) are essential to the Indonesian economy, yet they frequently encounter obstacles when trying to obtain financing and implement ethical business practices. This study looks into how MSME performance and sustainable financing in Indonesia are affected by financial inclusion, ethical investing, and corporate social responsibility (CSR). Using survey data from 287 Indonesian MSMEs, Structural Equation Modeling (SEM) with Partial Least Squares (PLS) analysis is used quantitatively. The findings show a strong positive correlation between sustainable finance, CSR, ethical investing, financial inclusion, and MSME performance. More specifically, enhanced MSME performance and sustainable finance outcomes are linked to increased financial inclusion, ethical investing practices, and participation in CSR initiatives. These results highlight the significance of encouraging equitable and conscientious approaches to economic growth to improve the competitiveness and long-term viability of MSMEs in Indonesia.
Model of Student E-Loyalty Formation Through E-Service Quality and E-Satisfaction Salamatun Asakdiyah; Jason Keith Bonaga; Indro Prastowo
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.v7i3.9688

Abstract

The increasingly intense competition in higher education services is a major concern for universities to survive. One of the strategies universities can do to survive is the formation of student E-Loyalty through increasing student E-Service Quality and E-Satisfaction. This study aims to examine the effect of E-Service Quality on student E-Satisfaction, the effect of E-Satisfaction on student loyalty and the effect of E-Service Quality on student E-Loyalty mediated by student E-Satisfaction. In addition, the results showed that E-Service Quality affects student E-Loyalty which is mediated by student E-Satisfaction. The results of this research prove that the model of forming student E-Loyalty can be achieved through student E-Service Quality can be achieved through E-Service Quality and E-Satisfaction of students of the Ahmad Dahlan University Faculty of Economics and Business Management Study Program. The sample was determined by convenience sampling and purposive sampling methods. Data collection is done by giving a list of questions to respondents containing E-Service Quality, student E-Satisfaction and student E-Loyalty. The analytical tool used is Partial Least Square (PLS). Keywords : E-Service Quality, E-Satisfaction, E-Loyalty
Penilaian Risiko, Return Dan Efisiensi Saham Farmasi Berdasarkan Simulasi Monte Carlo (Studi Pada Saham KLBF) Fuad Ramdhan Dewantoro
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.v7i4.9715

Abstract

Penelitian ini menganalisis secara komprehensif kinerja saham PT Kalbe Farma Tbk (KLBF) di Bursa Efek Indonesia selama periode 18 Oktober 2022-17 Oktober 2023 dengan penekanan pada identifikasi dan prediksi risiko terkait. Metode Capital Asset Pricing Model (CAPM) dimanfaatkan untuk menghitung tingkat pengembalian yang diharapkan (expected return) dan tingkat efisiensi saham KLBF. Simulasi Monte Carlo dengan 1000, 5000, dan 10.000 iterasi kemudian diterapkan untuk memprediksi risiko terjadinya expected return negatif yang tidak menguntungkan bagi investor serta risiko kinerja saham yang tidak efisien dengan actual return lebih rendah dari expected return. Hasil penelitian menunjukkan bahwa kinerja saham KLBF selama setahun terakhir terbukti tidak efisien dengan actual return yang lebih kecil dibandingkan expected return. Simulasi Monte Carlo mengungkapkan risiko sebesar 0,33 untuk terjadinya expected return negatif, 0,65 untuk expected return di bawah tingkat bebas risiko, dan 0,52 untuk kinerja saham yang tidak efisien. Semakin banyak iterasi yang dilakukan, semakin akurat prediksi risiko yang dihasilkan. Penurunan kinerja saham KLBF disebabkan oleh volatilitas pasar yang meningkat akibat sentimen negatif global. Penelitian ini menyimpulkan bahwa investor sebaiknya menghindari investasi pada saham KLBF mengingat risiko kerugian dan pengembalian rendah yang cukup signifikan.
Exploring The Impact Of Green Finance, Financial Literacy, And Social Capital On The Performance And Financial Sustainability Of Indonesian MSMEs Efriyani Sumastuti; Subur Harahap; Godlif Sianipar
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.v7i4.9719

Abstract

The long-term survivability and financial performance of Micro, Small, and Medium-Sized Enterprises (MSMEs) in Indonesia are examined in this study in relation to social capital, financial literacy, and green finance. A quantitative approach that blended structural equation modeling (SEM) and partial least squares (PLS) regression analysis was used to examine survey data collected from a sample of 267 MSMEs. The study found that sustainability, social capital, financial literacy, and green finance are strongly correlated with the financial success of MSMEs. It was shown that MSME performance and sustainability were specifically enhanced by social capital, financial literacy, and green finance. The findings emphasize how important it is to integrate sustainable practices, raise financial literacy, and foster social networks within Indonesia's MSME sector in order to promote inclusive growth and sustainable development
Mediasi Job Crafting Dalam Hubungan Antara Transformasional Leadership Dan Innovative Work Behavior Yulia Leonora Trinanda Piay; Nuri Herachwati; Gebrina Ayu Pramesti
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.v7i4.9744

Abstract

Inovasi merupakan kunci keberhasilan dalam instansi pemerintah. Penelitian ini menunjukkan bahwa perilaku inovatif pegawai, khususnya ASN di UPT DJPL Jawa Timur, berdampak positif pada efisiensi dan kualitas layanan publik. Kepemimpinan transformasional berperan penting dalam mendorong perilaku inovatif, dengan job crafting sebagai mediator. Namun, penelitian ini memiliki keterbatasan dalam generalisasi hasil karena penggunaan sampel wilayah provinsi tertentu. Penelitian selanjutnya dapat mempertimbangkan sampel yang mewakili seluruh pegawai DJPL di Indonesia dan mengeksplorasi faktor-faktor lain yang memediasi hubungan antara kepemimpinan transformasional dan perilaku inovatif.

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