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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
 103   104   105   106   107 
Faktor-Faktor Yang Memberikan Kontribusi Pada Affective Resident Commitment Warga Kota Bandung Adella Nilam Ayu Anjani; Yadi Ernawadi
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.v7i3.8649

Abstract

The Indonesia Most Livable City Index assessment for Bandung City of 71 in 2022 is ranked 6th out of 25 top tier cities in Indonesia. The purpose of this study is to examine the effect of place image on affective resident commitment mediated by place attachment of Bandung residents. The survey method with convenience sampling technique was used to determine a sample of 120 respondents. The data analysis technique used is structural equation modeling (SEM) using SmartPLS version 3.0. Of the thirteen research hypotheses proposed, seven of them are supported by empirical data. The results showed that physical appearance and ambient and community service were found to have a positive effect both directly and indirectly on affective resident commitment. The results of this study are expected to provide benefits for further research and the Bandung City government regarding the design of strategies relevant to improving the quality of these attributes.
Du Pont System Analysis: Kinerja Keuangan Perusahaan Sub-Sektor Telekomunikasi yang Terdaftar di BEI Periode 2020-2022 Lia Uswatun Nuha; Sri Isnowati
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.v7i3.8658

Abstract

Financial performance is an assessment of a company's finances to see the manager's ability to generate profits for shareholders. This research aims to analyze the financial performance of telecommunications sub-sector companies listed on the IDX for the 2020-2022 using Du Pont System Analysis. The method used in this research is descriptive analysis method. The type of data used is quantitative data with a numerical scale sourced from secondary data from the financial reports of PT XL Axiata Tbk, PT Smartfren Telecom Tbk, PT Indosat Tbk, and PT Telkom Indonesia Tbk. The research results show that PT XL Axiata Tbk and PT Smartfren Telecom Tbk are not good financial performance because Profit Margin on Sales and Total Assets Turnover are below industry standards. PT Indosat Tbk only in 2020 not good financial performance, whereas in 2021 and 2022 had good financial performance. PT Telkom Indonesia Tbk is good financial performance because Profit Margin on Sales is always above industry standards. Keywords : Du Pont System Analysis; Financial performance; Profitability Ratio; Activity Ratio; Financial Ratios.
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.v7i2.8661

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. Keywords: Gross Regional Domestic Product (GRDP), investment, population size, local revenue
Mengukur Marketing Agility, Atribut Wisata Halal Dan Minat Berkunjung Kembali Pada Destinasi Wisata Di Bangkalan Asmaul Hasanah; Ahmad Yahya Surya Winata; Agung Setyawan; Rita Indah Mustikowati
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.v7i2.8676

Abstract

Konsep wisata halal adalah sebuah proses pengintegrasian nilai-nilai keislaman kedalam seluruh aspek kegiatan wisata. Kabupaten Bangkalan merupakan daerah wisata yang telah menerapkan wisata halal dan mulai mengembangkan berbagai objek wisata halal. Destinasi wisata di Bangkalan sangat banyak yaitu wisata religi, wisata budaya, wisata kuliner, wisata alam, wisata bahari dan lainnya. Kekayaan wisata yang ada di Kabupaten Bangkalan merupakan sebagian kecil contoh dari sekian banyak pariwisata yang masih belum tereksplor utuh, sehingga perlu pengelolaan dan pengembangan pada beberapa potensi agar dapat menguatkan kearifan dan kebudayaan lokal yang harus dilestarikan. Sehingga memerlukan strategi khusus seperti marketing agility yang dapat diterapkan dan juga adanya atribut wisata halal yang memupuni wisatawan muslim ataupun non muslim untuk merasakan kepuasan dan kenyamanan berwisata. Sehingga outputnya akan banyak wisatawan yang berminat untuk berkunjung kembali ke destinasi wisata di Bangkalan. Maka proposal penelitian ini disusun dengan tujuan untuk mengetahui penerapan strategi marketing agility dengan atribut wisata halal sehingga menghasilkan luaran minat berkunjung kembali wisatawan. Dalam penelitian ini menggunakan metode penelitian deskriptif kuantitatif dengan menggunakan data primer dan data sekunder. Wawancara, observasi, dan dokumentasi merupakan teknik pengumpulan data yang digunakan dalam penelitian ini. Kemudian hasil penelitian ini akan disusun secara sistematis pada artikel ilmiah, poster, dan laporan akhir penelitian.
Anteseden E-Customer Loyalty JD ID (Studi Pelanggan di Bandung dan Cimahi) Mohammad Vahreza Al-Pahlawi; 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.v7i3.8694

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh e-service quality terhadap e-customer loyalty yang dimediasi oleh e-customer satisfaction JD ID di Kota Bandung dan Cimahi. Konsumen yang telah berpengalaman menggunakan e-commerce JD ID yang berusia minimal 17 tahun dan tinggal di Kota Bandung dan Cimahi merupakan populasi dari penelitian ini. Teknik purposive sampling yang termasuk dalam nonprobability sampling digunakan untuk menentukan jumlah sampel sebanyak 120 sampel. Metode cross-sectional digunakan untuk mendapatkan data. Teknik analisis data yang digunakan adalah structural equation modelling (SEM) dengan menggunakan bantuan Smart-PLS versi 3.0. Dari tiga belas hipotesis penelitian yang diusulkan, enam diantaranya memiliki pengaruh yang positif. Reliability berpengaruh secara langsung maupun tidak langsung terhadap e-customer loyalty. Mengingat hanya satu variabel yang memiliki pengaruh atau kontribusi terhadap peningkatan e-customer loyalty, disarankan untuk mencari atau mengusulkan konsep lain yang dapat mempengaruhi e-customer loyalty baik secara langsung maupun tidak langsung. Kata Kunci: E-Service Quality, E-Customer Loyalty, E-Customer Satisfaction
The Effect of Job Satisfaction and Compensation on Employee Performance with Work Motivation as Mediation in 4-Star Hotels Batam City Diamend Tino Sembiring; Agustinus Setyawan
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.v7i3.8703

Abstract

This research investigates the impact of job satisfaction and compensation on employee performance in a 4-star hotel in Batam City, utilizing work motivation as a mediator. Job satisfaction and compensation are recognized as crucial factors influencing both work motivation and employee performance. The administration of a questionnaire to 380 hotel employees in Batam City yielded positive and significant correlations between job satisfaction, compensation, work motivation, and employee performance, as revealed by PLS analysis. Work motivation emerges as a significant mediator in the relationships between job satisfaction and employee performance, as well as between compensation and employee performance. Keywords: Employee Performance, Work Motivation, Job Satisfaction, Compensation
The Effect Of Functional Value, Emotional Value, Value For Money On Repurchase Intention Through Customer Satisfaction As An Intervening Variable In Purchasing Virtual Items For Online Games Mobile Legends: Bang-Bang (Study On Mobile Online Game Users Le Yuliana Yuliana; Nurul Azizah
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.v7i3.8712

Abstract

This study aims to determine the effect of functional value, emotional value, value for money on repurchase intention through customer satisfaction as an intervening variable in purchasing Mobile Legends virtual items: Bang-Bang. This type of research is quantitative research. The sampling technique used non probability sampling with a sample size of 180 respondents. The sample criteria chosen in this study are users of the Mobile Legends application: Bang-Bang in Surabaya who are 16-64 years old and have a history of making purchases at least twice. The data analysis technique in this study used Partial Least Squares (PLS) analysis with SmartPLS 4.0 software. The results in this study indicate that functional value, emotional value and value for money has a positive effect on customer satisfaction. Functional value, emotional value and value for money has a positive effect on repurchase intention. Customer satisfaction has a positive effect on repurchase intention. Keywords: Functional Value, Emotional Value, Value for Money, Repurchase intention, Customer Satisfaction
Pengaruh Brand Ambassador Dan Discount Price Terhadap Minat Beli Ulang Dimediasi Kepuasan Konsumen Fashion Produk Pada E-Commerce Shopee Di Semarang Amalia Yulianti; Robertus Basiya
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.v7i2.8721

Abstract

The target of this study is to analyze the impact of brand ambassadors and discount prices on repurchase intention mediated by customer satisfaction with fashion products on Shopee e-commerce in Semarang. The total sample for this study was 100 respondents. In order to take samples using purposive sampling. This study uses SPSS version 26 analysis. The results of the study show that brand ambassadors have a significant & positive impact on consumer satisfaction, discount prices have a significant & positive impact on consumer satisfaction, brand ambassadors have a significant & positive impact on repurchase interest, discount prices have a significant & positive impact on repurchase interest, consumer satisfaction has a significant & positive impact on repurchase interest, consumer satisfaction mediates brand ambassador has a significant & positive impact on repurchase interest, consumer satisfaction mediates discount price has a significant & positive impact on repurchase interest. Keywords: Brand Ambassador, Discount Price, Repurchase Intention, Consumer Satisfaction
Influencer Marketing Strategies And The Use Of Ai Technology In Enhancing Brand Awareness: A Case Study In The Fashion Industry Nur Afifah
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.v7i2.8723

Abstract

This article explores the intricate dynamics of the fashion industry, focusing on PT. SRB Depot Tj. Pura. The study investigates the direct and indirect effects of Influencer Marketing and AI Technology on the Fashion Industry and Enhancing Brand. Through a comprehensive path analysis, the research reveals that Influencer Marketing significantly influences both the Fashion Industry and Brand Enhancement, both directly and indirectly through the Fashion Industry. These findings underscore the influential role of influencer-driven strategies in shaping consumer perceptions and fostering positive brand associations. However, the analysis does not provide statistically significant evidence for the direct or indirect impact of AI Technology on the Fashion Industry or Brand Enhancement within the observed context. The results emphasize the nuanced nature of these relationships, highlighting the pivotal role of the Fashion Industry as a mediator in the influence of Influencer Marketing on Brand Enhancement. This research contributes valuable insights for businesses, suggesting that strategic investments in influencer marketing can play a significant role in shaping brand perceptions within the dynamic landscape of the fashion industry. Keywords: Marketing Strategies, AI Technology, Enhancing Brand Awareness, Fashion Industry
The Impact Of Interactive Experience And Online Service Quality On Customer Satisfaction With The Mediation Of Consumer Value Perception Miko Andi Wardana
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.v7i2.8724

Abstract

This article explores the intricate dynamics influencing customer satisfaction in the digital commerce landscape, with a specific focus on interactive experiences, online service quality, and consumer value perception. The research reveals significant direct effects, indicating that both interactive experiences and online service quality play crucial roles in shaping consumer value perception, subsequently influencing customer satisfaction. Furthermore, the study uncovers significant indirect effects, illustrating that enhancements in interactive experiences and online service quality not only directly impact customer satisfaction but also exert substantial influence through the mediating role of consumer value perception. The findings highlight the interconnected nature of these factors and emphasize the need for businesses to adopt a holistic approach to optimize overall customer satisfaction. This research provides valuable insights for companies, including those in dynamic markets like PT. Bali Indoraya, guiding them in refining digital strategies and fostering enduring customer relationships in the continually evolving digital commerce landscape. Keywords: Interactive Experience, Online Service Quality, Customer Satisfaction, Consumer Value Perception

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