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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
PENGARUH AGILE WORKING TERHADAP TEAM PERFORMANCE DENGAN PROACTIVITY NORMS SEBAGAI VARIABEL MEDIASI (STUDI PADA KARYAWAN TETAP PADA PERUSAHAAN INDUSTRI TEKNOLOGI YANG TERDAFTAR DI BEI DAN BERLOKASI DI DKI JAKARTA) Daveisha, Tannya Lulani; Andayani, Eva
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/y6a1nm24

Abstract

Cara kerja yang serba cepat menjadi pendekatan penting bagi organisasi untuk tetap kompetitif di era perubahan bisnis yang cepat. Penelitian ini menganalisis pengaruh metode kerja agile (Agile Taskwork dan Agile Teamwork) terhadap kinerja tim, serta mengevaluasi peran norma-norma proaktif sebagai mediator. Data dikumpulkan melalui survei terhadap 291 karyawan tetap di perusahaan teknologi yang terdaftar di Bursa Efek Indonesia (BEI) dan berlokasi di DKI Jakarta. Penelitian ini menggunakan metode kuantitatif dengan analisis SEM-PLS menggunakan SmartPLS. Hasil menunjukkan bahwa metode kerja agile berpengaruh positif terhadap kinerja tim, dengan norma-norma proaktif berperan signifikan sebagai mediator. Responden menunjukkan tanggapan positif, meskipun variabel kinerja tim memiliki nilai rata-rata terendah. Penelitian ini menyoroti pentingnya penerapan metode kerja agile dalam menciptakan lingkungan kerja adaptif dan kolaboratif, khususnya di industri teknologi. Dengan memperkuat norma-norma proaktif, organisasi dapat mengoptimalkan kinerja tim dalam menghadapi tantangan pasar yang dinamis..  
EFFECTIVENESS OF CROSS-SECTORAL CERTIFICATE REGISTRATION SERVICES AT THE NATIONAL LAND AGENCY (BPN) OF TASIKMALAYA REGENCY Milasari, Roza; Pratminingsih, Sri Astuti
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: 10.31539/1189tt75

Abstract

This study aims to analyze the influence of public policy and organizational communication on employee work effectiveness in the implementation of the Cross-Sector Land Certificate Registration Program in Tasikmalaya Regency. The approach used is a descriptive verification method with a quantitative approach. Data collection techniques were carried out through questionnaires distributed to employees of the ATR/BPN, the Department of Agriculture, Food Security, and Fisheries (DPKPP), and village officials involved in the program. Data analysis used multiple linear regression to test the simultaneous and partial effects between variables. The results of the study indicate that public policy and organizational communication have a significant simultaneous and partial effect on employee work effectiveness. Clear and structured policies and effective internal communication can accelerate the service process, strengthen coordination, and minimize miscommunication between implementing agencies. These findings confirm that the synergy between adaptively designed policies and a targeted organizational communication system is a key factor in improving the quality of public services in the land sector. This study also provides managerial implications that public sector management needs to strengthen cross-sector coordination and communication strategies to achieve efficient, accountable, and sustainable services.
PENGARUH PENGAWASAN KERJA, LINGKUNGAN KERJA DAN KERJASAMA TIM TERHADAP KINERJA KARYAWAN PADA PT TRANSNUSA JAYA MANDIRI Hidayat, Ferry; Andriaskiton, Mario; Felix, Felix
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/gt8nxm23

Abstract

Penelitian ini dilatarbelakangi dengan tujuan untuk menganalisis pengaruh pengawasan kerja, lingkungan kerja dan kerjasama tim terhadap kinerja karyawan pada PT Transnusa Jaya Mandiri. Metode penelitian yang digunakan adalah kuantitatif. Jumlah populasi dans ampel pada penelitan ini adalah sebanyak 48 karyawan kemudian teknik pengambilan sampling jenuh. Pengumpulan data terkait permasalahan yang diteliti oleh peneliti dilakukan dengan cara angket, wawancara dan dokumentasi. Teknik analisa data menggunakan analisis regresi linear berganda. Kesimpulan dalam penelitian ini bahwa terdapat pengaruh pengawasan kerja, lingkungan kerja dan kerjasama tim secara parsial dan simultan terhadap kinerja karyawan pada PT Transnusa Jaya Mandiri.
DETERMINAN NILAI PERUSAHAAN PADA SEKTOR INDUSTRI KONSUMSI YANG TERDAFTAR DI BEI DENGAN UKURAN PERUSAHAAN SEBAGAI MODERASI Vera, Vera; Noviarty, Helisa; Karpriana, Angga Permadi
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/hv3gnr46

Abstract

Penelitian ini memiliki tujuan yakni untuk menganalisis keterpengaruhan profitabilitas (Return on Assets/ROA), leverage (Debt to Equity Ratio/DER), dan Corporate Social Responsibility (CSR) pada nilai perusahaan, dengan ukuran perusahaan sebagai variabel moderasi. Populasi pada penelitian ini sebanyak 95 perusahaan manufaktur sektor konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021 hingga 2023. Sampel yang digunakan diseleksi dengan metode purposive sampling, menghasilkan 39 perusahaan dengan total 117 observasi. Data penelitian berupa data sekunder yang didapatkan dari laporan tahunan dan laporan keberlanjutan perusahaan. Penganalisisan data dilakukan menggunakan analisis regresi data panel dengan pendekatan Moderated Regression Analysis (MRA) menggunakan software EViews 13. Penelitian ini memberikan hasil bahwa ROA, DER, dan CSR mempengaruhi secara signifikan terhadap nilai perusahaan baik secara parsial maupun simultan. Sementara itu, ukuran perusahaan hanya terbukti mampu memoderasi keterkaitan antara DER dan nilai perusahaan, namun tidak memoderasi keterkaitan antara ROA dan CSR terhadap nilai perusahaan. Temuan ini memberikan wawasan bagi manajemen dan investor bahwa leverage perusahaan cenderung lebih dipengaruhi oleh skala perusahaan dalam menentukan nilai pasar perusahaan.
APAKAH PENDIDIKAN KEWIRAUSAHAAN DAPAT MENDORONG EFIKASI DIRI KEWIRAUSAHAAN DALAM MENINGKATKAN MINAT BERWIRAUSAHA? Setyawan, Iwan; Sobir, Obing Zaid; Gultom, Junias Robert; Octoviani, Aniza; Puspita, Afrida Sary
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/ybe08t87

Abstract

Keberadaan Pendidikan Kewirausahaan di Perguruan Tinggi masih menjadi salah satu pintu yang dapat melahirkan wirausaha-wirausaha muda berpendidikan. Riset ini bertujuan untuk melihat peran dari Pendidikan Kewirausahaan dalam meningkatkan efikasi diri kewirausahaan dalam diri mahasiswa sehingga dapat meningkatkan minatnya untuk berwirausaha. Untuk mencapai tujuan tersebut dilakukan riset melalui pendekatan kuantitatif dengan metode survai. Sebanyak 116 mahasiswa dari beberapa Perguruan Tinggi Swasta di wilayah Jakarata turut berpartipasi mengisi kuesioner yang didesain dengan Google form dan di-share melalui media sosial WhatsApp. Data dianalisis dengan Structural Equation Modeling dengan metode Partial Least Squares.  Hasil penelitian menunjukkan bahwa Pendidikan Kewirausahaan dapat meningkatkan secara signifikan efikasi diri kewirausahaan mahasiswa sehingga dapat meningkatkan minat berwirausaha. Efek moderasi yang diberikan oleh Pendidikan Kewirausahaan kepada Efikasi diri Kewiraushaan termasuk kategori sangat tinggi(f2 = 0.102) karena nilainya jauh lebih tinggi dibandingkan dari rule of thumb pendapat Kenny (2018) dalam Hair et al. (2022) yang berpendapat bahwa nilai f2 sebesar 0.025 adalah tinggi.
STUDY OF FINANCIAL REPORTING AND AUDIT QUALITY USING VOSVIEWER Gusmao, Cristino; Fridatien, Ericke; Amaral, Adolmando S.; Hartoto, Witjaksono Eko; Santoso, Aprih
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/xwnpjg24

Abstract

This study aimed to analyze the research map related to Audit Quality using the Vosviewer bibliometric study. The methods employed to analyze the data in this study include using the Google Scholar tool Publish or Perish to look for papers that contain the term Audit Quality over a ten-year period starting in 2014 and ending in 2024, sorting the metadata of articles that meet the study criteria with Mendeley, and finally mapping the findings of the VOSViewer bibliometric visualization related to Audit Quality by grouping them according to the number of clusters and items. The study's findings demonstrate the vast amount of literature on audit quality, which is categorized into three clusters and encompasses fifty topic items.  This study's involvement and purpose illustrate the key findings of audit quality research.  Future scholars can use the visualization's findings as a guide to do additional research.
OPTIMIZING EMPLOYEE PERFORMANCE THROUGH WORKLOAD MANAGEMENT AND WORK-LIFE BALANCE IN THE ERA OF DIGITAL COMPETITION Priyanto, Tri; Sutisna, Deden
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/pv6jwz94

Abstract

This study aims to analyze the influence of workload and work-life balance on employee performance, both partially and simultaneously, at PT Media Merdeka Network Semarang. The background of the study is based on the decline in company performance indicated by the trend of declining revenue and employee complaints about the high workload and imbalance between work and personal life. The method used is a quantitative approach with descriptive and verification techniques. Data were collected through distributing questionnaires to 88 respondents and analyzed using multiple linear regression, t-test, F-test, and multicollinearity test. The results of the analysis show that workload has a positive and significant influence on employee performance (coefficient value 0.550; sig. <0.05), as well as work-life balance which also has a positive and significant influence (coefficient value 0.493; sig. <0.05). Simultaneously, these two variables explain the variability of employee performance by 96.3% (R² = 0.963). This indicates that proportional workload management and effective implementation of work-life balance are crucial factors in improving employee productivity and performance. The implications of this research point to the need for adaptive managerial policies, including fair workload management, flexible working hours, employee welfare support, and the development of an objective and comprehensive performance evaluation system.
PENGARUH NILAI TUKAR, HARGA DAN PRODUKSI TERHADAP EKSPOR KAYU LAPIS INDONESIA KE JEPANG PERIODE 2014 - 2023 Al Agami, Arrashdan Tihami Nurfatwa; Apriliana, Tria
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/cy1z0482

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh nilai tukar, harga, dan produksi terhadap volume ekspor kayu lapis Indonesia ke Jepang selama periode 2014–2023. Dengan menggunakan pendekatan kuantitatif melalui analisis regresi linear berganda, penelitian ini memanfaatkan data runtut waktu sekunder yang diperoleh dari sumber resmi pemerintah. Variabel dependen dalam penelitian ini adalah volume ekspor kayu lapis ke Jepang, sedangkan variabel independennya meliputi nilai tukar (IDR/JPY), harga kayu lapis, dan produksi kayu lapis domestik. Hasil penelitian menunjukkan bahwa nilai tukar dan harga kayu lapis berpengaruh signifikan terhadap volume ekspor kayu lapis, sementara produksi tidak menunjukkan pengaruh yang signifikan secara statistik. Secara khusus, nilai tukar yang lebih kuat cenderung menurunkan volume ekspor karena meningkatnya harga produk di pasar internasional, sementara kenaikan harga secara paradoks justru berhubungan positif dengan volume ekspor, kemungkinan disebabkan oleh diferensiasi produk dan permintaan yang tidak elastis di pasar Jepang. Temuan ini mengimplikasikan bahwa daya saing harga dan stabilitas nilai tukar lebih berpengaruh dibandingkan kapasitas produksi dalam mendorong ekspor kayu lapis. Penelitian ini merekomendasikan agar pembuat kebijakan memfokuskan upaya pada menjaga stabilitas nilai tukar dan mendorong produksi bernilai tambah untuk memenuhi standar ekspor. Penelitian ini memberikan kontribusi pada literatur yang ada mengenai hubungan dagang Indonesia–Jepang dan memberikan wawasan bagi perumusan strategi ekspor di sektor kehutanan.
ADOPTION OF AI IN RECRUITMENT: IMPLICATIONS FOR BIAS, EFFICIENCY, AND CANDIDATE EXPERIENCE Panggabean, Bungaran; Raldianingrat, Welis; Baharudin, Baharudin; Natsir K, Irham
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/m386pt53

Abstract

However, while the integration of AI into recruitment practices offers numerous potential benefits, it also raises critical concerns regarding fairness, transparency, and candidate experience. A central issue is the risk of algorithmic bias. The purpose of this study is to analyze the adoption of Artificial Intelligence (AI) in the recruitment process: its implications for bias, efficiency, and candidate experience. This study employs a literature review methodology to systematically analyze and synthesize existing research on the adoption of Artificial Intelligence (AI) in recruitment, with a particular focus on three interrelated aspects: bias, efficiency, and candidate experience. This literature review explored the multifaceted implications of Artificial Intelligence (AI) adoption in recruitment, focusing on three key dimensions: bias, efficiency, and candidate experience. The findings reveal that while AI technologies offer substantial benefits in terms of operational speed and cost reduction, they also introduce significant ethical, social, and psychological challenges.
DIGITAL WALLET USAGE AND ITS INFLUENCE ON PERSONAL FINANCIAL PLANNING AMONG MILLENNIALS Putri, PA Andiena Nindya; Irdawati, Irdawati; Dewantara, Billy; Djaniar, Upik; Fitriani, Fitriani
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/nncfqc88

Abstract

Millennials are considered the most tech-savvy generation, having grown up in an era characterized by rapid technological evolution and internet proliferation. This familiarity with digital interfaces has naturally extended into their financial behaviors, including their preferences for digital payment systems. The objective of this research is to analyze the usage of digital wallets and their influence on personal financial planning among millennials. This study adopts a systematic literature review (SLR) approach to comprehensively analyze and synthesize prior studies regarding the use of digital wallets and their influence on personal financial planning among millennials. This literature review has explored the relationship between digital wallet usage and personal financial planning among millennials, a generation characterized by high digital literacy and growing financial independence.

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