cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
ipm2kpecosting@gmail.com
Phone
-
Journal Mail Official
ipm2kpecosting@gmail.com
Editorial Address
Jl.Gunung Sari Kel.Karya Bakti. Kec.Lubuklinggau Timur II Kota Lubuklinggau Sumatera Selatan
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 : 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 4,250 Documents
 102   103   104   105   106 
The Effect Of Environment, Social, Governance (ESG Disclosure) And Profitabiltiy On Firm Value With Audit Fee As Moderating Variable : Study Of Energy Sector Companies Listed On The Indonesian Stock Exchange Period 2019 - 2022 Ridwansyah Ridwansyah; Herlin Tundjung Setijaningsih
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (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.v7i3.8557

Abstract

This research aims to analyze the influence of Environmental, Social, Governance Disclosure (ESG Disclosure) and Profitability on the Value of Energy Sector Companies Listed on the Indonesian Stock Exchange with Fee audit as a Moderating Variable. The population of this research is energy sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The method used is quantitative, panel data regression model using the help of the eviews application, the number of samples obtained is 108 with a sampling technique using the purposive sampling method. The findings show that profitability has a positive effect on firm value. Environmental disclosure has a negative effect on firm value. Social and governance disclosures have no effect on firm value. Fee audit weakens the influence of profitability on firm value. Fee audit is unable to moderate the influence of the environment, social and governance on firm value
Pemanfaatan Influencer Endorsement Sebagai Strategi Dalam Meningkatkan Brand Awareness Pada UMKM Onies Brownies Ghina Misrina Mardhotillah; Rani Sukmadewi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (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.v7i3.8574

Abstract

This research discusses UMKM Onies Brownies, which is a micro, small, and medium-sized enterprise that specializes in culinary products, especially baked brownies. This research discusses marketing strategies that can increase brand awareness to improve the competitiveness and business capacity of Onies Brownies. This research uses a qualitative research method with a descriptive approach and is carried out accurately, factually, and systematically. The results show that UMKM Onies Brownies has successfully achieved an increase in business development with quality products, marketing strategies, and a wide network of partners. Continuous innovation is an important aspect for UMKM like Onies Brownies because it allows them to remain relevant and competitive in a constantly changing market. The article also discusses the obstacles faced by UMKM in their business activities and strategies that can be taken to overcome these obstacles. Keywords: Micro, Small, and Medium-Sized Enterprises, Marketing, Brand Awareness, Influencer, Endorsement.
Pengaruh Disparitas Gender Dalam Kepemimpinan Otentik Dan Mediasi Aktivitas Berbagi Pengetahuan Tacit Terhadap Kapabilitas Inovasi Redaktur Detta Ammallia; Justine Tanuwijaya
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (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.v7i3.8580

Abstract

This study aims to use an authentic leadership style to explore whether male or female leadership of electronic editorial influences tacit knowledge sharing and innovation capabilities among the electronic editor. Data was collected through electronic questionnaires distributed to the population of electronic media editors in Jabodetabek using the convenience sampling method. A total of 120 participants completed valid questionnaires, then analyzed using the variant-based structural equation model (VB-SEM) and the Partial Least Square (PLS) method. The finding showed that authentic male leadership had a significant positive effect on editors' innovation capability, either directly or indirectly through tacit knowledge sharing. Meanwhile, women's authentic leadership has only a significant positive effect on editors' innovation capability through the mediation of tacit knowledge sharing. This study proposes a model for developing innovation capability among electronic media editors through authentic leadership as mediated by tacit knowledge sharing. Keywords: Gender Disparity, Authenticity and Mediation, Tacit, Editorial Innovation
Consumption Values, Attitude, Place Identity, Dan Place Dependence Sebagai Anteseden Revisit Intention (Studi Pada Pengunjung Street Food Di Kota Bandung) Fina Syaidah; Yadi Ernawadi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (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.v7i3.8587

Abstract

The purpose of this study was to examine the factors that affect revisit intention Lengkong street food visitors as many as 100 respondents have experienced eating food in Lengkong street food Bandung. The cross-sectional method is used to obtain data. The instrument passed the validity and reliability tests which include convergent validity, discriminant validity, and composite reliability. The data analysis technique used is structural equation modeling (SEM) using Smart-PLS version 3.0. Of the 10 proposed research hypotheses, 9 of them are supported by empirical data. The findings of this study show that taste value, price value, social value, emotional value, and epistemic value have a positive effect on attitude. Then, attitude has a positive effect on revisit intention through place identity and place dependence. The results of this study are expected to provide benefits for further research and the management of the assessed object or similar culinary industry related to the design of relevant strategies to improve the quality of these attributes. The thing that distinguishes this study from previous research is the addition of place identity and place dependence as the antecedent of revisit intention. Researchers are further advised to explore other factors that may influence revisit intention. Keywords: Taste Value, Health Value, Price Value, Social Value, Emotional Value, Epistemic Value, Attitude, Place Identity, Place Dependence, and Revisit Intention.
Peran Customer Experience Dalam Memediasi Pengaruh Online Innovation Dan Service Quality Terhadap Repurchase Intention (Studi Pelanggan Grab Bike Di Kota Bandung) Syafa Tasya Fahira; Yadi Ernawadi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (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.v7i2.8589

Abstract

The purpose of this study was to examine the effect of online innovation and service quality on repurchase intention mediated by the customer experience of Grab Bike customers in the city of Bandung. A total of 120 respondents who have experience using Grab Bike participated in this study. The cross-sectional or one shot method is used to obtain data. The instrument has been declared validity and reliability tests include convergent validity, discriminant validity, and composite reliability. The data analysis technique used is structural equation modeling (SEM) using SmartPLS version 3.0. Of the seven proposed research hypotheses, six are supported by empirical data. With the results of research online innovation and service quality directly and indirectly affect the repurchase intention. The results of this study are expected to provide benefits for subsequent research and the management of the assessed object or similar service industries related to the design of strategies relevant to improving the quality of these attributes. The thing that distinguishes this study from previous research is the addition of service quality as an antecedent of repurchase intention. Researchers are further advised to explore other variables that can mediate the influence of online innovation on repurchase intention. Keywords: Online Innovation, Service Quality, Customer Experience, and Repurchase Intention
Pengaruh Kualitas Layanan Dan Harga Terhadap Loyalitas Pelanggan Melalui Kepuasan Pelanggan (Studi Pada Pelanggan Grab Bike Di Kalangan Generasi Z Surabaya) Silmi Rahmani; R. Yuniardi Rusdianto
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (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.v7i2.8593

Abstract

Transportation is needed to ensure the organization of mobility of people or goods. One of the public transportation that is often used is the motorcycle vehicle, which is often referred to as ojek. But in reality this service still has many shortcomings that its customers complain about, such as unsuitable service and prices. In resolving complaints and transportation problems, transportation service providers are needed who can meet and resolve these problems. Grab is an online transportation application widely used in Indonesia. This study is a study of a quantitative type. This study used the Gen Z population in the Surabaya area who are Grab Bike customers who have used the service more than twice, with the amount of data known through BPS being 877,427 data. In determining the sample is used purposive sampling.Information is collected by distributing a questionnaire to the respondents, that is, giving 20 questions. From the research we have obtained that the quality of service affects customer loyalty, price affects customer loyalty, customer satisfaction affects customer loyalty, quality of service affects customer loyalty, price affects customer loyalty, quality of service affects customer loyalty through customer satisfaction, and price affects customer loyalty through customer satisfaction.
Dampak Fluktuasi Harga Kopi Terhadap Permintaan Di Kabupaten Bener Meriah AcehiTengah Handana Sembiring; Muhammad Ikhsan Harahap; Budi Dharma
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (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.v7i2.8626

Abstract

Penelitian ini bertujuan untuk mengevaluasi dampak fluktuasi harga kopi terhadap pola permintaan di Kabupaten Bener Meriah, Aceh Tengah. Metode kualitatif deskriptif diterapkan dalam penelitian ini, dengan lokasi penelitian di Kabupaten Bener Meriah. Data diperoleh melalui sumber sekunder dan primer, dengan teknik pengumpulan data melibatkan observasi, wawancara, dan dokumentasi. Analisis data menggunakan model Miles dan Huberman, mencakup reduksi data, penyajian, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa kenaikan harga kopi cenderung menurunkan permintaan di Bener Meriah karena mendorong petani untuk meningkatkan produksi, yang akhirnya menyebabkan penurunan harga akibat pasokan yang berlebihan. Di sisi lain, penurunan harga kopi di Bener Meriah dapat meningkatkan permintaan karena menciptakan kebutuhan yang lebih tinggi di pasar. Dengan demikian, fluktuasi harga kopi memiliki dampak signifikan terhadap pola permintaan di wilayah tersebut. Pemahaman yang lebih mendalam terhadap dinamika ini dapat membantu petani dan pemangku kepentingan untuk merancang strategi yang lebih efektif dalam menghadapi perubahan harga kopi di pasar lokal dan global.
Pengaruh PDRB, Investasi, Dan Jumlah Penduduk Terhadap Pendapatan Asli Daerah Annas Nashiruddin; Banu Witono
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (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.v7i2.8629

Abstract

Local Revenue (PAD) is a vital financial source for regional governments, playing a crucial role in supporting development and public services at the local level. This research aims to investigate the influence of Regional Gross Domestic Product (RGDP), Investment, and population size on Local Revenue (PAD) in Regencies/Cities in Central Java for the fiscal years 2019-2021. The sample comprises all Regencies/Cities in Central Java Province, totaling 35 (29 Regencies and 6 Cities), meeting the specified criteria. Multiple linear regression analysis is employed as the analytical method. Empirical findings indicate that RGDP has a significant impact on local revenue, whereas investment and population size do not influence local revenue.
Pengaruh Kebijakan Dividen, Leverage, Volume Perdagangan Saham Terhadap Volatilitas Harga Saham Mahmudah Wulan Ferina; Sunarto Sunarto
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (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.v7i3.8632

Abstract

The difference in a company's share price over a certain period of time is known as volatility of share price. A company's volatility is a mirroring of the opportunities and dangers that investors may face. Investors need to pay attention to indicators such as number of trades, leverage, and dividend policy which can impact share price volatility. This research purposes to look at the variables that effected the level of stock price volatility. Issuers listed on the BEI LQ45 index in 2018-2022 are the research population. Purposive sampling was applied to select the research sample with 168 issuers. Hypothesis testing is calculated through multiple regression analysis. The findings of the analysis model explain that (1) Dividend policy has a important and positive effect on the company's volatility value. (2) Leverage has no influence on share price volatility. (3) Trading volume has no influence on share price volatility. This provides an grasp of the low and high levels of dividend policy variables which can have an influence on understanding the level of share price volatility.Keywords: price volatility, dividend payout ratio (DPR), debt to equity ratio (DER), and trading volume activity (TVA). ABSTRAK Perbedaan harga saham perusahaan pada kurun waktu tertentu dikenal sebagai volatilitas harga saham. Volatilitas perusahaan adalah cerminan peluang dan bahaya yang mungkin dihadapi investor. Investor perlu memperhatikan indikator-indikator seperti jumlah perdagangan, leverage, dan kebijakan dividen yang memberikan dampak akan volatilitas harga saham. Penelitian ini memiliki tujuan melihat berbagai variabel yang berpengaruh pada tingkat volatilitas harga saham. Emiten yang tercatat pada indeks LQ45 BEI pada tahun 2018-2022 menjadi populasi penelitian. Purposive sampling diaplikasikan untuk memilih sampel, yang akhirnya 168 emiten menjadi sampel penelitian. Uji hipotesis dihitung melalui analisis regresi berganda. Temuan model penelitian menjelaskan bahwasanya (1) Kebijakan dividen memberikan pengaruh secara signifikan dan positif dengan nilai volatilitas perusahaan. (2) Leverage tidak memberikan pengaruh kepada volatilitas harga saham. (3) Volume perdagangan tidak memberikan pengaruh kepada volatilitas harga saham. Hal ini memberikan pemahaman tinggi rendahnya variabel kebijakan dividen mampu memberikan pengaruh akan pemahaman tingkat volatilitas harga saham. Kata kunci : Volatilitas harga saham, Dividend Pay Ratio (DPR), Debt to Equity Ratio (DER), Trading Volume Activity (TVA)
Pengaruh Kompetensi Aparatur Dan Sistem Akuntansi Keuangan Terhadap Akuntabilitas Pengelolaan Dana Desa Dimoderasi Sistem Pengendalian Internal Lisa Firanti Agustini; Ayu Lucy Larassaty
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (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.v7i3.8635

Abstract

This research aims to examine the influence of apparatus competency and financial accounting systems on accountability in managing village funds with the internal control system as a moderating variable. This research uses quantitative and qualitative methods. The research sample was taken using a purposive sampling technique with the criteria of village officials related to village fund management in Tulangan District, Sidoarjo Regency. Data were analyzed and tested using WarpPLS 7.0. The results of this research show that apparatus competency has an influence on achieving accountability in village fund management, the internal control system is able to moderate the relationship between apparatus competency and accountability in village fund management. Apart from that, the financial accounting system has an influence on creating accountability in managing village funds, and the internal control system is able to moderate the relationship between the financial accounting system and accountability in managing village funds. This shows that accountability in managing village funds can be achieved if the village government implements an appropriate financial accounting system and is accompanied by the implementation of an internal control system that complies with regulations. Keywords: Apparatus Competence, Financial Accounting System, Internal Control System, Village Fund Management Accountability

Page 104 of 425 | Total Record : 4250

 102   103   104   105   106 

Filter by Year

2017 2026


Reset
Filter By Issues
All Issue Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 5 (2025): COSTING : Journal of Economic, Bussines and Accounting 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