cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Unknown,
Unknown
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 328 Documents
 5   6   7   8   9 
Search results for , issue "Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting" : 328 Documents clear
PENGARUH CSR DAN RISIKO INVESTASI TERHADAP REPUTASI PERUSAHAAN DENGAN MENGGUNAKAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SUBSEKTOR INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2018-2022 Budi Satiyo Wibowo; Basyiruddin Nur
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12605

Abstract

Penelitian ini ditujukan untuk menganalisa mengenai pengaruh corporate social responsibility dan risiko investasi terhadap reputasi perusahaan dimana variabel profitabiltas digunakan sebagai variabel intevening pada perusahaan subsektor industri makanan dan minuman pada perusahaan yang terdaftar pada Bursa Efek Indonesia periode 2018 – 2022. Metode penelitian yang digunakan adalah metode kuantitatif dengan teknik pengumpulan data menggunakan data-data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan yang dipublikasikan oleh perusahaan-perusahaan tersebut pada Bursa Efek Indonesia. Hasil dari penelitian ini adalah kegiatan corporate social responsibility yang dilakukan oleh perusahaan tidak memiliki pengaruh yang signifikan terhadap profitabilitas. Kegiatan corporate social responsibility yang dilakukan perusahaan memiliki pengaruh yang signifikan terhadap reputasi perusahaan. Pengaruh profitabilitas terhadap reputasi perusahaan bersifat signifikan. Pengaruh risiko investasi terhadap profitabilitas adalah tidak signifikan atau tidak memiliki keterkaitan yang kuat. Pengaruh risiko investasi berpengaruh terhadap reputasi perusahaan adalah tidak signifikan. Pengaruh corporate social responsibility terhadap reputasi perusahaan melalui profitabilitas ada tidak signifikan. Bahwa risiko investasi tidak memliki pengaruh yang kuat terhadap reputasi perusahaan apabila perusahaan telah memiliki tingkat profitabilitas yang tinggi.
SAVORING LOYALTY: HOW BRAND GESTALT MEDIATES THE SOCIAL MEDIA-BRAND LOYALTY RELATIONSHIP Lauren J. Lintang; David A. Lumangkun; Deske W. Mandagi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12607

Abstract

This study aims to construct and validate a theoretical framework that explains the impact of social media on café branding and customer loyalty, with brand gestalt serving as a mediating variable. The study employed a quantitative descriptive and correlational research design, collecting data through questionnaires from a sample of 200 Gen Z café customers in Manado City. Participants were recruited using a combination of snowball and convenience sampling techniques. Data analysis was performed using Structural Equation Modeling (SEM) to explore relationships within the dataset. The results show that SMM significantly impacts the story, servicescape, sensescape, stakeholder, and brand loyalty. Additionally, story, sensescape, and servicescape all significantly influence brand loyalty. Furthermore, Results indicate that the story dimension of brand gestalt mediates the relationship between SMM and brand loyalty. The emphasis on social media marketing may not fully capture the influence of other marketing channels, and the sample size or geographic scope might limit the generalizability of the results. Future research could explore emotional engagement, brand equity, or other digital marketing strategies like influencer and content marketing while expanding to different industries or regions for broader insights. The study contributes to the theoretical understanding of brand gestalt by highlighting how specific dimensions—story, sensescape, and servicescape—positively impact customer loyalty. It extends existing theories by demonstrating that these dimensions, along with social media marketing, play crucial roles in shaping brand perceptions and loyalty.
PENGARUH CUSTOMER EXPERIENCE TERHADAP KEPUASAN PELANGGAN DI SD KRISTEN PASUNDAN PURWAKARTA Agnesa Putri; Fransiska Anita
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12617

Abstract

Penelitian ini bertujuan untuk untuk mengetahui dan menganalisis pengaruh pengalaman pelanggan (customer experience) terhadap kepuasan pelanggan di SD Kristen Pasundan Purwakarta. Pelanggan pada penelitian ini adalah orangtua murid yang bertindak sebagai pembuat keputusan. Pengalaman dan kepuasan orangtua murid adalah hal penting yang perlu diperhatikan khususnya pada konteks sekolah, mengingat bahwa jangka waktu pendidikan di SD berlangsung selama 6 tahun. Pengumpulan data dilakukan dengan menyebarkan kuisioner kepada orangtua murid kelas 2 sampai dengan 5 dan diolah secara kuantitaf dengan analisis regresi linear berganda sebagai analisis yang digunakan untuk pengujian hipotesis. Pengalaman pelanggan mengukur apa yang dialami oleh orangtua murid pada tiga fase, yaitu sebelum melakukan pendaftaran ke sekolah, proses pendaftaran hingga sebelum kegiatan belajar siswa dimulai, dan pada saat proses pembelajaran hingga akhir tahun ajaran. Hasil survey menunjukkan bahwa pengalaman orangtua murid pada ketiga fase tersebut berada pada kategori baik. Data pada penelitian ini telah memenuhi pra syarat analisis regresi, yakni data berdistribusi normal, linear dan bebas dari gejala heteroskedastisitas. Hasil pengujian hipotesis menunjukkan bahwa pengalaman pelanggan (customer experience) berpengaruh positif dan signifikan terhadap kepuasan pelanggan di SD Kristen Pasundan Purwakarta. Koefisien determinasi bernilai 0,728 atau mendekati 1. Maka variabel dependen Y (Kepuasan Pelanggan) dapat dijelaskan oleh independent variabel (Customer experience) sebesar 72,8%, sedangkan 27,2% sisanya dipengaruhi oleh variabel lain di luar model regresi.
PENGARUH MINAT BELAJAR, PERILAKU BELAJAR, KECERDASAN SPIRITUAL DAN KECERDASAN ADVERSITAS TERHADAP TINGKAT PEMAHAMAN AKUNTANSI (Studi Kasus Pada Mahasiswa S1 Universitas Kabupaten Bekasi, Kabupaten Karawang, Kabupaten Subang Dan Kota Bekasi) Novia Paramita Afifah Susanto; Devi Astriani; Meliana Puspitasari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12618

Abstract

The purpose of this study is to evaluate and present empirical data on the effects of learning behavior, spiritual intelligence, adversity intelligence, and learning interest on accounting comprehension. The research employs a quantitative approach using primary data. The population consists of accounting students at universities in Bekasi Regency, Karawang Regency, Subang Regency, and Bekasi City who have completed six semesters. The sample determination uses purposive sampling, and the sample size is calculated using Slovin's formula. IBM SPSS version 26.0 is used for data analysis. The hypothesis is tested utilizing multiple linear regression analysis as a statistical technique. The findings show that the degree of accounting comprehension is positively impacted by learning interest, instructional behavior, mental ability, and adversity cognitive ability.
ANALISIS KNOWLEDGE SHARING DAN WORK-LIFE BALANCE TERHADAP KINERJA KARYAWAN PT. SMART TBK REFINERY SURABAYA Rodhiyatan Mardhiyah; Gendut Sukarno
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12621

Abstract

Penelitian ini bertujuan untuk menganalisis Knowledge Sharing dan Work-life Balance terhadap Kinerja Karyawan PT. Smart Tbk refinery Surabaya. Populasi dalam penelitian ini adalah seluruh karyawan baguan produksi PT. Smart Tbk refinery Surabaya yang berjumlah 150 orang. Teknik pengambilan sampel dalam penelitian ini adalah dengan menggunakan teknik sampel jenuh. Dalam penelitian ini sampel diambil sebanyak 60 orang dari karyawan PT. Smart Tbk refinery Surabaya. Metode pengumpulan data yang digunakan melalui penyebaran kuesioner. Dalam penelitian ini metode yang digunakan adalah kuantitatif dengan teknik analisa data menggunakan Partial Least Square (PLS). Dengan hasil studi bahwa variabel Knowledge Sharing belum mampu memberikan kontribusi yang sangat berarti terhadap kinerja karyawan PT. SMART Tbk Refinery. Namun variabel Work-life Balance mampu memberikan kontribusi yang sangat berarti terhadap kinerja karyawan PT. SMART Tbk Refinery.
THE EFFECT OF SOCIAL MEDIA MARKETING ON INSTAGRAM TOWARDS PURCHASE INTENTION & PURCHASE DECISION OF ERIGO PRODUCTS Eugenia Clarissa Prabowo; Rita Komaladewi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12627

Abstract

The rapid growth of Instagram usage in Indonesia has transformed how brands connect with consumers, making it a vital platform for marketing and brand engagement. This shift is accompanied by an increase in online shopping behavior, accelerated by the post-pandemic environment, which has made consumers more comfortable with digital transactions and purchasing products online. Additionally, the high competition within the fashion industry has driven local brands to adopt innovative digital marketing strategies to stand out and attract consumers. Erigo, a leading local fashion brand, has effectively utilized Instagram to enhance brand visibility and engage directly with its target audience. This study aims to analyze the impact of Social Media Marketing (SMM) on Instagram on purchase intention and purchase decision for Erigo products. A quantitative approach was employed, gathering data from 210 respondents who have interacted with Erigo’s Instagram content. Structural Equation Modeling (SEM) with Partial Least Squares (PLS) was utilized to test the hypotheses. The analysis results indicate that SMM on Instagram significantly enhances both purchase intention and purchase decision, demonstrating the importance of engaging and interactive content in driving consumer behavior. These conclusions suggest that strategic use of Instagram not only increases consumer interest but also effectively drives actual purchases, highlighting the value of digital marketing strategies in maintaining competitiveness and fostering growth in Indonesia’s fashion market.
UNDERSTANDING THE INFLUENCE OF PERCEIVED USEFULNESS, PERCEIVED EASE OF USE, AND PERCEIVED ENJOYMENT ON ATTITUDE AND BUYING INTENTION USING BUY NOW PAY LATER SERVICE Aqilla Abdurrahman Jundiy; Erlita Ridanasti
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12639

Abstract

This study examines the factors that influence consumer attitudes and buying intentions toward Buy Now, Pay Later (BNPL) services in Indonesia, using the Technology Acceptance Model (TAM) as a framework. It focuses on three key factors: Perceived Usefulness (PU), Perceived Ease of Use (PEOU), and Perceived Enjoyment (PE), and how these affect attitudes toward BNPL services and, in turn, influence buying intentions. Data was collected from 200 respondents via an online survey, and the results were analyzed using Structural Equation Modeling (SEM). The findings show that PU, PEOU, and PE significantly impact consumer attitudes, with PU having the strongest influence. Positive attitudes lead to greater intention to use BNPL services. This study provides valuable insights for BNPL providers, highlighting the need to enhance ease of use, usefulness, and enjoyment to increase user adoption. Recommendations for improving marketing strategies and user interfaces are also discussed, along with implications for policymakers to ensure responsible use of BNPL services.
ANALISIS PERBANDINGAN KINERJA BANK ASING DAN BANK NASIONAL DENGA MENGGUNAKAN RASIO KEUANGAN PADA PERIODE 2018-2023 Rizky Widagdo Athur Wigono; Armalia Reny WA; Hasbullah Hasbullah; Desmon Desmon; Muhammad Nasir; Yulistina Yulistina
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12642

Abstract

Penelitian ini bertujuan untuk meganalisis kinerja jeuangan bank nasional dan bank asing menggunakan rasio keuangan. Data yang digunakan dalam penelitian adalah data sekunder. Dalam melakukan penelitian ini, data laporan keuangan perusahaan perbankan di peroleh dari www.bi.go.id. Teknik analisis yang dilakukan yaitu dengan analisis kuantitatif, uji normalitas, dan hipotesis. Berdasarkan hasil analisis dapat disimpulkan bahwa rata-rata CAR Bank Nasional lebih tinggi dari Bank Asing. Rata-rata ROA Bank Nasional lebih tinggi dari Bank Asing. Rata-rata LDR Bank Asing lebih tinggi dari Bank Nasional. Rata-rata NOPO Bank Nasional lebih tinggi dari Bank Asing. Bedasarkan hasil uji statistik dapat disimpulkan bahwa jika dilihat dari rasio CAR, ROA & BOPO terdapat perbedaan yang signifikan antara Bank Nasional dan Bank Asing, sedangkan rasio LDR perbedaannya tidak terlalu signifikan.
PENGARUH PEHAMAN LITERASI KEUANGAN, KEMUDAHAN DIGITAL PAYMENT DAN INKLUSI KEUANGAN TERHADAP KINERJA UMKM DIKOTA BANDAR LAMPUNG Nuzulya Pahlawi; Maria Septijantini Alie; Hasbullah Hasbullah; Armalia Reny; Desmon Desmon; Yudhinanto CN; Susi Indriyani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12644

Abstract

Purpose: This study aims to determine the effect of Good Corporate Governance on the Financial Performance of BUMN Companies listed on the Indonesia Stock Exchange in 2019-2023. Methodology/approach: This type of research uses quantitative methods. This study used 70 researchs samples. There are two variables in this study, namely: 4 (four) independent variables (X1, X2, X3, X4) and 1 (one) dependent variable where institutional leadership (X1), board of directors (X2), board of commissioners (X3) and audit committee (X4) as independent variables and financial performance (Y) as the dependent variable. Results/findings: Based on data analysis, it has been found that the answer to the hypothesis is that institutional ownership, board of directors, board of commissioners, and audit committee simultaneously and partially have a significant effect on financial performance in BUMN companies listed on the Indonesia Stock Exchange in 2019-2023. Limitations: The independent variables in this study are only institutional ownership, board of directors, board of commissioners, and audit committee and the dependent variable isfinancial performance (ROA). The research was only conducted on BUMN companies listed on the Indonesia Stock Exchange. Contribution: Management is expected to pay more attention to Good Corporate Governance in the company in order to create good company value.
KARAKTERISTIK LAYANAN DIGITAL : BELANJA ONLINE DENGAN DOMPET DIGITAL, KEAMANAN BERTRANSAKSI, DAN DAMPAKNYA PADA PERILAKU PEMBELIAN Hansel Osmond Laurence; Wiliam Wiliam; Velyn Likhe Layoji; Hendra Saputra
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12645

Abstract

Belanja online merupakan salah satu pilihan belanja yang praktis dan ekonomis bagi masyarakat terutama saat ini pembayaran dipermudah dengan kehadiran dompet digital. Penelitian ini ditujukan untuk mengetahui pengaruh Karakteristik Layanan Digital : Belanja Online dengan Dompet Digital, Keamanan Bertransaksi, dan Dampaknya Pada Perilaku Pembelian. Penelitian ini menerapkan metode kuantitatif dengan sampel 100 orang sebagai responden. Pengolahan data menggunakan aplikasi Smart Pls 4. Hasil penelitian menunjukkan nilai statistik (t hitung) karakteristik layanan digital yaitu 2.436 > nilai 1,96 dengan p values yaitu 0,015 < sig0,05, maka karakteristik layanan digital berefek positif terhadap perilaku pembelian.Nilai statistik (t hitung) belanja online yaitu 3.747 > nilai 1,96 dengan p values yaitu 0,000 < sig0,05, maka dapat disimpulkan belanja online berefek positif terhadap perilaku pembelian. Nilai statistik (t hitung) belanja keamanan bertransaksi yaitu 3.955 > nilai 1,96 dengan p values yaitu 0,000 < sig0,05, maka keamanan bertransaksi berefek positif terhadap perilaku pembelian. Nilai uji statistik F (hitung) sebesar 57,385 F > tabel 2,699, maka dapat disimpulkan karakteristik layanan digital, belanja online dengan dompet digital, keamanan bertransaksi berefek positif secara silmultan terhadap perilaku pembelian.

Page 7 of 33 | Total Record : 328

 5   6   7   8   9 

Filter by Year

2024 2024


Reset
Filter By Issues
All Issue Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 1 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol. 7 No. 5 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol. 7 No. 2 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol. 7 No. 1 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol. 6 No. 2 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting Vol. 5 No. 2 (2022): COSTING : Journal of Economic, Bussines and Accounting Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): COSTING : Journal of Economic, Bussines and Accounting Vol 2 No 2 (2019): COSTING : Journal of Economic, Bussines and Accounting Vol 2 No 1 (2018): COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 2 (2018): COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 1 (2017): COSTING : Journal of Economic, Bussines and Accounting More Issue