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INDONESIA
Journal of Economic, Bussines and Accounting (COSTING)
ISSN : 25975226     EISSN : 25975234     DOI : -
Core Subject : Economy,
Arjuna Subject : -
Articles 35 Documents
Search results for , issue "Vol. 7 No. 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)" : 35 Documents clear
Keputusan Investasi Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Mediasi Pada Perusahaan Sektor Perdagangan Pada Tahun 2020-2022 Silvia Dwi Cahyani; Sri Trisnaningsih
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.v7i5.11857

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh keputusan investasi terhadap nilai perusahaan dengan profitabilitas sebagai variabel mediasi. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari Bursa Efek Indonesia. Populasi penelitian terdiri dari 67 perusahaan yang secara konsisten melaporkan laporan keuangan mereka mulai tahun 2020 hingga tahun 2022. Teknik pengambilan sampel yang digunakan adalah purposive sampling, dengan total 25 laporan keuangan yang dianalisis menggunakan teknik analisis jalur dan diolah dengan software SPSS 26.0. Hasil uji asumsi normalitas mengidentifikasi bahwa data yang digunakan dalam penelitian ini adalah normal. Namun, hasil analisis jalur menunjukkan bahwa profitabilitas tidak dapat memediasi pengaruh keputusan investasi terhadap nilai perusahaan.
Pengaruh Penggunaan Media Sosial TikTok Shop Terhadap Sikap Warga dan Perilaku Konsumtif (Studi Kasus Pada Warga Tambora IV Kota Semarang) Rusdiana Permanasari; Wahyu Puspitasari; Linda Novasari
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.v7i5.11868

Abstract

Media sosial mempunyai banyak manfaat yang diperoleh salah satunya, yaitu dengan adanya media sosial masyarakat dapat mencari tahu segala informasi, berkomunikasi, berkirim pesan, membagikan foto/video, menelfon, hingga melakukan pembelian barang secara online. Media sosial sudah menjadi bagian yang tidak bisa terpisahkan dalam kehidupan saat ini. Kebutuhan akan keberagaman informasi menunjukkan rasa ingin tahu masyarakat yang begitu besar. Salah satu media sosial yang digemari di Indonesia adalah TikTok Shop. Tujuan Penelitian ini mengetahui pengaruh media sosial TikTok Shop terhadap sikap masyarakat dan perilaku konsumtif. Fokus penelitian dilakukan di Warga Tambora IV Kota Semarang. Metode penelitian yang digunakan adalah penelitian kualitatif menggunakan observasi dan wawancara di lokasi penelitian. Hasil penelitian yang diperoleh diharapkan dapat mengetahui besarnya pengaruh penggunaan media sosial TikTok Shop pada sikap dan perilaku konsumtif masyarakat, mengetahui alasan-alasan masyarakat berperilaku konsumtif serta memberikan pengetahuan pada masyarakat pengguna media sosial untuk bijak menggunakan media sosial khususnya TikTok Shop terutama dalam berbelanja online.
Pengaruh Pengembangan Karir Terhadap Kinerja Karyawan Melalui Burnout Sebagai Variabel Mediasi Pada Karyawan Perusahaan Umum Daerah Air Minum Tirta Bumi Wibawa Kota Sukabumi Restu Nurfani; Nor Norisanti; Resa Nurmala
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.v7i5.11893

Abstract

The success of an organization in maintaining its existence is through the development of human resources. PERUMDA Air Minum TBW Kota Sukabumi is a company engaged in the field of clean water services, the phenomenon faced by the company from the aspect of human resources is the low performance of employees indicated by the decline in employee punctuality to work hour regulations and employee attendance. The results of field observations on several employees showed the absence of career development, namely job rotation, with the absence of job rotation so far employees feel bored because they have been struggling in the same field for years. This study aims to determine the effect of career development on employee performance through burnout as a mediating variable. The research method used in this study is a quantitative method with a quasi-associative approach. The sampling technique used in this study is saturated sampling with a sample size of 52 employees. The data analysis technique used is Structural Equation Modeling Partial Least Square (SEM-PLS) with the help of SmartPls Version 3.2 software. The results of this study indicate that there is no significant influence between career development and employee performance, there is a significant influence between career development and burnout, and burnout cannot mediate career development and employee performance.
The Strategic HR Leader: Driving Organizational Success Through People Management Y. Ony Djogo
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.v7i5.11900

Abstract

This study examines the impact of Strategic HR Leadership and People Management on Organizational Success at PT. Garuda Indonesia (Persero) Tbk, with a focus on the mediating role of Employee Performance. Utilizing a quantitative research design, data was collected from 85 employees using random sampling and analyzed with SmartPLS. The results reveal that Strategic HR Leadership has a significant positive effect on both Employee Performance and Organizational Success, indicating that effective strategic HR leadership enhances organizational success by improving employee performance. Similarly, People Management positively influences Employee Performance, which in turn contributes to Organizational Success. Although the direct effect of People Management on Organizational Success was not significant, its indirect effect through Employee Performance was notable. These findings underscore the importance of strategic HR practices and effective people management in achieving organizational success. The study provides actionable insights for enhancing HR strategies to foster a high-performing workforce and improve overall organizational outcomes.
KONTRIBUSI EKONOMI KREATIF TERHADAP PERTUMBUHAN EKONOMI BERBASIS LOKAL Rahyono Rahyono
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.v7i4.14184

Abstract

Penelitian ini bertujuan untuk menganalisis kontribusi sektor ekonomi kreatif terhadap pertumbuhan ekonomi berbasis lokal di daerah yang tengah berkembang. Menggunakan pendekatan kualitatif deskriptif dengan metode triangulasi data yang meliputi wawancara mendalam, observasi partisipatif, studi dokumen, dan kuesioner, penelitian ini mengidentifikasi potensi, tantangan, dan dampak dari ekonomi kreatif terhadap ekonomi daerah. Hasil penelitian menunjukkan bahwa sektor ekonomi kreatif, terutama subsektor kerajinan, kuliner, desain, dan teknologi informasi, memiliki potensi besar dalam mendorong pertumbuhan ekonomi lokal, meningkatkan pendapatan pelaku usaha, serta menciptakan lapangan pekerjaan. Meskipun demikian, sektor ini dihadapkan pada tantangan berupa keterbatasan infrastruktur, kebijakan yang kurang mendukung, dan keterbatasan akses terhadap pelatihan serta teknologi. Penelitian ini menyarankan perlunya kebijakan yang lebih terintegrasi, peningkatan infrastruktur, serta program pelatihan dan pemberdayaan UMKM untuk mengoptimalkan potensi ekonomi kreatif di daerah. Temuan ini juga memberikan implikasi bagi pengembangan kebijakan dan strategi yang lebih efektif dalam mendukung sektor ekonomi kreatif sebagai pendorong utama pertumbuhan ekonomi berbasis lokal.

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