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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 75 Documents
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Search results for , issue "Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting" : 75 Documents clear
DAMPAK TEKNOLOGI INFORMASI DAN KOMUNIKASI TERHADAP EKSPOR SEPATU INDONESIA Partogi, Meilky; Saputera, Denny
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): 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/wsk5r153

Abstract

Penelitian ini bertujuan untuk menganalisis dampak Teknologi Informasi dan Komunikasi (TIK) terhadap ekspor sepatu Indonesia ke sembilan negara mitra dagang utama, yaitu Amerika Serikat, Jepang, Jerman, Korea Selatan, Cina, Australia, Inggris, Belgia, dan Belanda. Metode yang digunakan adalah regresi data panel dengan pendekatan Fixed Effect Model (FEM), menggunakan data sekunder dari tahun 2014 hingga 2023. Variabel independen dalam penelitian ini meliputi TIK (jumlah pengguna internet), Produk Domestik Bruto (PDB) per kapita, nilai tukar, dan jarak. Hasil penelitian menunjukkan bahwa variabel TIK dan jarak berpengaruh signifikan terhadap nilai ekspor sepatu Indonesia, sedangkan PDB per kapita dan nilai tukar tidak menunjukkan pengaruh yang signifikan. Temuan ini mendukung teori Diffusion of Innovation dan teori gravitasi dalam perdagangan internasional. Penelitian ini memberikan implikasi penting bagi kebijakan ekspor dan transformasi digital industri sepatu.
OPTIMASI COLD CHAIN MANAGEMENT UNTUK PRODUK REAGEN DENGAN MENGGUNAKAN METODE HOUSE OF RISK (HOR) & SIX SIGMA DI PT XYZ Aliyya, Melviana Fuja; Sari, Rini Mulyani
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): 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/mk918z18

Abstract

Cold chain Management (CCM) memiliki peran krusial dalam menjaga kualitas produk reagen Cell yang sensitif terhadap suhu selama proses distribusi. Penelitian ini dilakukan di PT XYZ dengan tujuan untuk mengoptimalkan pengelolaan rantai dingin melalui penerapan metode House of Risk (HOR) dan Six Sigma. HOR digunakan untuk mengidentifikasi serta memprioritaskan risiko berdasarkan risk event dan risk agent, sementara Six Sigma diterapkan untuk menganalisis akar penyebab dan merancang tindakan perbaikan yang berkelanjutan. Penelitian ini dilakukan dengan mengumpulkan data risiko dari proses distribusi, menganalisis tingkat keparahan, kejadian, dan kemampuan deteksi, lalu menentukan prioritas risiko tertinggi untuk ditindaklanjuti. Hasil penelitian menunjukkan bahwa risiko utama berasal dari prosedur pengemasan yang tidak sesuai, kurangnya pelatihan staf secara rutin, serta pemilihan pihak ketiga logistik (3PL) yang tidak mempertimbangkan kompetensi. Implementasi perbaikan seperti validasi pengemasan secara berkala, pelatihan rutin, dan evaluasi kinerja 3PL berhasil menurunkan tingkat kegagalan distribusi. Dengan demikian, integrasi HOR dan Six Sigma terbukti efektif dalam meningkatkan mutu dan keandalan Cold chain Management
FAKTOR YANG MEMPENGARUHI TURNOVER INTENTION YANG DIMEDIASI JOB SATISFACTION PADA PERUSAHAAN PERTAMBANGAN BATUBARA DI KALIMANTAN TIMUR Azmi, Amira Nurul; Berliyanti, Dita Oky; Nilasari, Medina
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): 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/hrwyer48

Abstract

Penelitian ini dilakukan pada perusahaan pertambangan di Kalimantan Timur dengan responden yang didominasi oleh pria, memiliki masa kerja 1–5 tahun, pendidikan terakhir S1, dan jabatan Non Staff seperti operator, mekanik, admin, asisten, dan helper. Penelitian ini menggunakan research SEM PLS. Penelitian ini menguji tujuh hipotesis terkait pengaruh lingkungan kerja (work environment), sistem imbalan (reward), dan kepuasan kerja (job satisfaction) terhadap niat untuk mengundurkan diri (turnover intention). Hasil penelitian menunjukkan bahwa lingkungan kerja, imbalan, dan kepuasan kerja berpengaruh negatif terhadap turnover intention, serta lingkungan kerja dan imbalan berpengaruh positif terhadap kepuasan kerja. Namun, kepuasan kerja tidak mampu memediasi hubungan antara lingkungan kerja maupun sistem imbalan terhadap turnover intention. Temuan ini menunjukkan bahwa perbaikan pada lingkungan kerja dan sistem imbalan dapat langsung menurunkan niat mengundurkan diri karyawan, tanpa perlu dimediasi oleh kepuasan kerja.
ANALISIS PENGARUH RASIO KEUANGAN TERHADAP KINERJA KEUANGAN PERBANKAN Silverio, Paradito; Adi, Suyatmin Waskito
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): 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: 10.31539/4q2wdf98

Abstract

This study aims to analyze the effect of financial ratios on the financial performance of banks listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. Financial performance is measured using Return on Assets (ROA), while the financial ratios used include Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), and Operating Costs to Operating Income (BOPO). The research method used is quantitative with an associative approach. The data used are secondary data in the form of annual financial reports from 43 banking companies selected through a purposive sampling method, resulting in 172 observations during the study period. The data analysis technique was carried out using multiple linear regression tests using SPSS software. The results of the study showed that partially the NPL, LDR, and BOPO variables had a significant effect on ROA. While the CAR and NIM variables did not have a significant effect on ROA. Simultaneously, all independent variables have a significant effect on ROA with a significance value of 0.001 and an Adjusted R Square value of 0.806, which means that the model can explain the dependent variable by 80.6%. This finding indicates that certain financial ratios can be used as important indicators in assessing the financial performance of banking in Indonesia.
PERSEPSI MAHASISWA AKUNTANSI MENGENAI KEADILAN, SISTEM PERPAJAKAN, DISKRIMINASI, DETEKSI DAN KUALITAS PELAYANAN TERHADAP ETIKA ATAS PENGGELAPAN PAJAK (TAX EVASION) Ryandika, Agnes Deby; Achyani, Fatchan
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): 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/g4d98p84

Abstract

This study aims to analyze the influence of fairness, tax system, discrimination, detection, and service quality on tax evasion based on accounting students' perceptions. A quantitative approach with a positivism paradigm was used, employing primary data collected through a Google Form questionnaire. The sample consisted of 96 undergraduate accounting students from Universitas Muhammadiyah Surakarta, class of 2021, who had completed taxation courses. The sampling technique was purposive, using the Slovin formula from a population of 2,318 students. Variables were measured using a 5-point Likert scale and analyzed using multiple linear regression with SPSS. The findings indicate that fairness and detection significantly influence tax evasion, while the tax system, discrimination, and service quality do not have a significant impact. This research contributes to understanding the factors influencing perceptions of tax evasion among accounting students and provides recommendations for future studies to expand sample coverage and explore additional variables.
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN, DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL Nugraha, Ammar Naufal; Witono, Banu
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): 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/ksh5y385

Abstract

This study aims to examine the influence of information technology utilization, management accounting information system characteristics, and environmental uncertainty on managerial performance in the banking sector in Solo City. The research applied a quantitative approach with a causal explanatory design. Data were collected through questionnaires distributed to 92 respondents from 11 banks, determined using the Slovin formula with a 10% margin of error and convenience sampling. Variables were measured using a five-point Likert scale. Validity was tested through correlation analysis, and reliability was measured using statistical methods. Data analysis included classical assumption tests and multiple linear regression to assess both partial and simultaneous effects. The results show that all three independent variables information technology utilization, management accounting information characteristics, and environmental uncertainty have a positive effect on managerial performance. These findings indicate that enhancing IT usage, improving the quality of management accounting information, and adapting to environmental uncertainty can contribute to better managerial performance in the banking industry.
ANALISIS PENGARUH PROFITABILITY, NET WORKING CAPITAL, LIQUIDITY, FIRM SIZE, LEVERAGE, DAN GROWTH OPPORTUNITY TERHADAP CASH HOLDING Ramadhan, Andra Syahrul; Achyani, Fatchan
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): 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/bf7g1a76

Abstract

This study aims to analyze the effect of profitability, net working capital, liquidity, firm size, leverage, growth opportunity on cash holding. The population in this study are energy companies listed on the IDX in 2021-2023. The research sample was determined using purposive sampling method and obtained a sample of 38 companies. The data used is data from the official IDX website and the website of each company. The analysis method used is multiple linear regression analysis models. The results of this study indicate that profitability, net working capital, and liquidity have a positive and significant effect on cash holding. Growth opportunity has a negative and significant effect. Meanwhile, firm size and leverage have no effect on cash holding.
ANALISIS PENGARUH LITERASI KEUANGAN, PENGGUNAAN TEKNOLOGI, INOVASI PRODUK, MODAL, DAN KUALITAS SDMTERHADAP KINERJA UMKM Prayuda, Gading Adi Yoga; Kusumawati, Eny
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): 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/h9czqm89

Abstract

This study aims to analyze the influence of financial literacy, technology utilization, product innovation, capital, and human resource (HR) quality on the performance of MSMEs in Madiun City. A descriptive quantitative approach with a survey method was employed, involving 99 MSME actors selected using Slovin's formula with a 10% margin of error from a population of 24,020 business units. Primary data were collected through an online questionnaire based on a five-point Likert scale. The dependent variable in this research is MSME performance, while the independent variables include financial literacy, technology utilization, product innovation, capital, and HR quality. Data analysis was conducted using multiple linear regression with SPSS 21. The results indicate that financial literacy, technology utilization, and capital have a significant positive influence on MSME performance. This means that better perceptions of these three aspects are associated with improved business performance. However, product innovation and HR quality do not significantly affect MSME performance. These findings suggest the importance of focusing on improving financial literacy, technology adoption, and access to business capital for enhancing MSME growth.
IMPLEMENTASI GREEN MANAGEMENT PRACTICES DALAM MENDORONG KEBERLANJUTAN BISNIS DI SEKTOR JASA Mere, Klemens
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): 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/ykw97r22

Abstract

Green Management Practices (GMP) muncul sebagai pendekatan strategis yang mengintegrasikan prinsip-prinsip ramah lingkungan ke dalam proses manajemen perusahaan. Tujuan penelitian ini adalah untuk mengimplementasi green management practices dalam mendorong keberlanjutan bisnis di sector jasa. Penelitian ini menggunakan pendekatan tinjauan pustaka sistematis (systematic literature review/SLR) untuk mengeksplorasi dan mensintesis temuan-temuan ilmiah terkait implementasi Green Management Practices (GMP) dalam mendorong keberlanjutan bisnis di sektor jasa. Berdasarkan hasil tinjauan pustaka yang telah dilakukan, dapat disimpulkan bahwa implementasi Green Management Practices (GMP) di sektor jasa memiliki kontribusi signifikan dalam mendorong keberlanjutan bisnis. Penerapan GMP tidak hanya mencakup aspek teknis seperti efisiensi energi dan pengelolaan limbah, tetapi juga melibatkan dimensi manajerial seperti kepemimpinan berwawasan lingkungan.
STRATEGI PENERIMAAN PAJAK DAERAH PADA BADAN PENDAPATAN DAERAH KABUPATEN KAMPAR Gusrini, Wike; Arman, Arman; Marantika, Abshor; Zakir, Muhammad; Putra, Muhammad Nanda Dwi
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): 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/n0axnp95

Abstract

Penelitian ini bertujuan untuk menganalisis strategi pemungutan Pajak Sarang Burung Walet pada Badan Pendapatan Daerah Kabupaten Kampar. Jenis penelitian yang digunakan adalah deskriptif kualitatif dengan teknik analisa. Teori yang digunakan untuk mencapai target yang diinginkan yaitu teori Freddy Rangkuti tentang analisis SWOT yang mana untuk mengetahui kekuatan, kelemahan, peluang dan ancaman dalam melihat faktor internal dan eksternal dalam pemungutan pajak reklame dan kemudian membuat matriks SWOT berdasarkan hasil analisis lingkungan internal (IFAS) dan analisis lingkungan eksternal (EFAS) sehingga dapat menentukan strategi terbaik dalam proses pemungutan Pajak Sarang Burung Walet di Kabupaten Kampar.  Dari hasil analisis lingkungan internal (IFAS) faktor strategis kekuatan memperoleh total skor 1,96 dan kelemahannya dengan total skor 0,69. Dan hasil analisis lingkungan eksternal (EFAS) faktor peluang memperoleh skor sebesar 2,22 dan ancaman dengan total skor 1,43. Analisis pada diagram SWOT menggambarkan bahwa strategi pemungutan Pajak Sarang Burung Walet pada Badan Pendapatan Daerah Kabupaten Kampar berada pada penerapan strategi progresif. Hal ini diperoleh berdasarkan hasil penelitian titik koordinat diagram analisis SWOT yang mana nilai X (0,6) dan nilai Y (0,4).

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