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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
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A, Setiadi The Effect Of Mudarabah And Musyarakah Financing On Profitability Through Non-Performing Finance (NPF) As An Intervening Variable In Sharia Commercial Banks Aldi Setiadi; Meldona Meldona; Nanik Wahyuni
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.v7i3.8725

Abstract

The purpose of this study is to determine the impact of the non-performing financing (NPF) and mudharabah variable on profitability (ROA) in the context of banks that follow Islamic law. This type of research involves using quantitative data using the technique of data collection via purposive sampling, which is examined using the Smarpls 3 dataset. The study's main focus is on Sharia Commercial Banks' loan portfolio from 2016 to 2022. This study's analysis method employs the partial least squares (PLS) analysis. The study's findings indicate that investments in mudharabah hurt profitability and are not significant, while investments in musyarakah have a positive impact and are significant. While non-performing financing (NPF) has a negative impact and is significant when it comes to return on assets (ROA), margin financing (MF) has a positive impact and is not significant when it comes to ROA and uses NPF as an intervening variable. Keywords: Easyrabah, Musyarakah, NPF, ROA
Efektivitas Zakat Pada Aplikasi Digital Lembaga Amil Zakat Dalam Pembangunan Ekonomi Cita Restuningsih; Stefany Caroline; Agus Munandar
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.v7i3.8727

Abstract

This study aims to determine how effective digital applications and websites of amil zakat institutions are in economic development. A qualitative analysis approach was used in this research method. The objects of this research are LAZ YAKESMA, LAZ Rumah Zakat and LAZ Dompet Dhuafa. The results showed that the three amil zakat institutions have received and distributed zakat funds to beneficiaries, but LAZ Dompet Dhuafa experienced a deficit in distributing zakat funds. LAZ YAKESMA and LAZ Rumah Zakat overall receive and distribute the allocation of zakat funds effectively with an absorption rate of 67% and 83% respectively. Keywords: Zakat Effectiveness, Application of LAZ, Economic Development
Pengaruh Perilaku Konsumen Terhadap Keputusan Pembelian Produk, Harga, Dan Promosi Benius Benius; Pupu Iswandiyah Raysharie; Adis Brilianti; Devita Sari Sirait; Febrina Putri Lestari; Justin Samuel Laurent; Mella Anugrahni; Muhammad Riko Imansyah; Putri Lestari
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.v7i2.8744

Abstract

Technology is changing the times, and in the future this change is accompanied by an increase in diverse needs and desires, especially shopping needs. Related to this, it also affects the behavior patterns of consumers who make decisions in buying a product. The company has the opportunity to make a profit to maintain its business continuity if the level of sales to consumers is high, whereas if the level of sales to consumers is low, the company will lose money and will ultimately fail to survive. Market competition expects companies to find ways to make their products sell well in the market and have a place in the hearts of buyers. The results of the literature review show that product, price, and promotion affect consumer behavior. This is expected to provide insight to marketers to understand and meet consumer preferences and develop more effective strategies to optimize the most influential marketing variables. Keywords: Consumer Behavior, Product, Price, And Promotion
Keterbacaan Laporan Corporate Social Responsibility (CSR) dan Kinerja CSR Aktual: Kompleksitas, Variasi, dan Ambivalensi Sarlina Sari; Nia Sonani
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.v7i2.8750

Abstract

Penelitian ini bertujuan untuk menganalisis hubungan antara keterbacaan pengungkapan tanggung jawab sosial perusahaan (CSR) dan kinerja CSR aktual, dengan memprediksi hubungan positif dan negatif antara kinerja CSR actual dan keterbacaan pengungkapan CSR. Menggunakan beberapa ukuran keterbacaan dari komputasi linguistik, penelitian ini menguji hipotesis menggunakan sampel cross-sectional laporan tahunan-aspek CSR yang dikeluarkan oleh perusahaan sector manufaktur dan energi yang terdaftar di Bursa Efek Indonesia tahun 2021. Penelitian ini menemukan bahwa kinerja CSR tidak berhubungan dengan keterbacaan pengungkapan CSR. Hal ini, karena semua perusahaan yang diteliti beroperasi di negara berkembang, yaitu Indonesia, yang mayoritas investornya merupakan pribumi yang menggunakan Bahasa Indonesia dalam kehidupan sehari-hari, sehingga idak ada kesulitan Bahasa bagi investor dalam memahami laporan tahunan-aspek CSR. Oleh karena itu, perusahaan tidak memiliki strategi untuk memberi signal baik atau buruk mengenai kondisi non keuangan perusahaan, dalam hal ini aktivitas CSR kepada stakeholders, khususnya investor atau calon investor melalui narasi laporan tahunan-aspek CSR. Kata kunci: Keterbacaan Pengungkapan CSR, Kinerja CSR, dan Laporan Tahunan-CSR
Peran Motivasi Terhadap Keterlibatan Karyawan Habibah Asaria; Anwar Mansyur
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.v7i3.8751

Abstract

This study aims to determine the significance of the influence of intrinsic motivation and extrinsic motivation on employee engagement. This study uses sampling techniques with purposive sampling method, where the determination of sampling based on the criteria and the desired amount. The sample studied as many as 110 respondents. The stages of testing in this study are instrument test, model test, and hypothesis test using SPSS 25 Software. Based on the results of research shows intrinsic motivation and extrinsic motivation have a significant positive effect on employee engagement. With the motivation of the employees and the support of the company makes employees always involved in the work that can benefit the company. Keywords: Intrinsic Motivation, Extrinsic Motivation, Employee Engagement.
Pengaruh Green Accounting, Kinerja Lingkungan Dan Likuiditas Terhadap Profitabilitas Inas Atikah; Usman Sastradipraja
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.v7i3.8759

Abstract

Apart from maximizing profits, companies also must pay attention to the environment as a result of the activities carried out by the company. The purpose of this study was to determine the effect of green accounting, environmental performance, and liquidity on probability. The population in this study were Consumer Goods Sector Manufacturing Companies listed on the Indonesia Stock Exchange for the period 2018-2022, totaling 50 samples. Data collection techniques using documentation techniques using secondary data in the form of company annual reports and sustainability reports. This study uses multiple linear analysis techniques. Partial test results show that green accounting and environmental performance do not affect profitability, while liquidity affects probability. In simultaneous testing, the results showed that green accounting, environmental performance, and liquidity together did not affect probability. Keywords: Green Accounting, Environmental Performances, Liquidity, Probability, PROPER Rating
Pengaruh Pemahaman Standar Akuntansi Pemerintah terhadap Kualitas Laporan Keuangan Fikri Ary Nugraha; Erry Andhaniwati
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.v7i3.8764

Abstract

Pemerintah yang sebagai organisasi yang bergerak pada pelayanan publik dalam pengelolaannya juga harus melakukan transparansi dan akuntabilitas publik. Laporan keuangan merupakan media bagi suatu entitas, dalam hal ini pemerintah untuk mempertanggungjawabkan kinerja keuangannya terhadap publik. Penelitian ini menggunakan pendekatan kuantitatif. Jumlah sampel pada penelitian ini berjumlah 53 orang yang bekerja pada BPKAD Kabupaten Sidoarjo. Jenis data yang digunakan pada penelitian ini adalah data primer berupa kuesioner yang diisi oleh responden. Teknik analisis yang digunakan merupakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa pemahaman standar akuntansi pemerintah berpengaruh pada kualitas laporan keuangan.
Efek Moderasi Tax Morale Pada Pengaruh Sikap Free Rider Dan Materialism Terhadap Tax Evasion Dama Hirdayani Tuasikal; Zumratul Meini
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.v7i3.8791

Abstract

This study aims to analyze the moderating effect of tax morale on the influence of free rider attitudes and materialism on tax evasion. The research method used is quantitative. The data collection technique in this study is primary data by distributing questionnaires and the population in this study is individual taxpayers. The sampling technique used was purposive sampling with a total sample of 100 individual taxpayers. The data analysis method used in this research is Structural Equation Modeling (SEM) using the SMART PLS v.03 application. The results showed that free rider attitudes and materialism had a positive effect on tax evasion, while tax morale did not moderate the effect of free rider attitudes and materialism on tax evasion. This shows that a taxpayer who has a free rider attitude enjoys the facilities provided but is reluctant to pay taxes, thus triggering tax evasion. Likewise, taxpayers who have materialism tend to prioritize the ownership of luxury goods so that paying taxes is something that is avoided. Tax morale cannot strengthen or weaken the influence of free rider attitudes and materialism on tax evasion, this shows that taxpayers in this research sample obey tax regulations not on the basis of self-awareness. Keywords: Tax Morale, Free Rider, Materialism, Tax Evasion.
Religiosity Memoderasi Pengaruh Machiavellianism Dan Orientasi Etika Terhadap Tax Evasion Nadya Salsabila; Zumratul Meini
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.v7i3.8792

Abstract

This study aims to analyze the effect of machiavellianism, ethical orientation (idealism and relativism) on tax evasion and the moderating role of religiosity. The research method used is quantitative. The data collection technique of this research is primary data by distributing questionnaires. The population in this study were DKI Jakarta Individual Taxpayers. The sampling technique used Purposive Sampling with a total of 100 individual taxpayers. The data analysis method used in this study is Structural Equation Modeling (SEM) using the SmartPLS version 3.2.9 application. The results showed that machiavellianism has no effect on tax evasion, while idealism and relativism affect tax evasion, then religiosity does not moderate the effect of machiavellianism while religiosity moderate idealism and relativism on tax evasion. Based on these findings, it shows that machiavellianism does not always lead someone to engage in tax fraud. Furthermore, someone who has an understandin of idealism, when faced with the reality of weak laws in force will cause tax evasion. Furthermore, the attitude of relativism has a positive effect on tax evasion. This happens because someone who has a relativism attitude will tend to ignore the prevailing moral rules, thus encouraging tax evasion behavior. Furthermore, religiosity cannot moderate the influence of machiavellianism on tax evasion and religiosity can moderate the influence of idealism and relativism on tax evasion. Keywords: Machiavellianism, Ethical Orientation, Tax Evasion, and Religiosity
Peran Tax Awareness Dalam Memoderasi Money Ethics Dan Discrimination Terhadap Niat Tax Evasion (Studi Empiris Wajib Pajak Orang Pribadi DKI Jakarta Tahun 2023) Putri Kusuma Jati; Bambang Subianto
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.v7i3.8793

Abstract

This study aims to analyze and obtain empirical evidence of the role of Tax Awareness in moderating the influence of Money Ethics and Discrimination on Tax Evasion intentions. The population in this study is individual taxpayers. The sampling technique used is Purposive Sampling with 100 individual taxpayers obtained. The data analysis method used in this study is Structural Equation Modeling (SEM) and the data is processed with the help of the SMARTPLS program version 3.0. The test results show that the Money Ethics variable does not affect Tax Evasion, but the discrimination variable affects Tax Evasion. Tax Awareness is said to be unable to moderate the variables of Money Ethics and Discrimination in Tax Evasion. Based on the results of the analysis, it can be concluded that one of the factors that influence the occurrence of Discrimination Action against Tax Evasion, namely an unfair behavior or action carried out by the tax fiscus against taxpayers. This affects taxpayers to carry out Tax Evasion actions and perceive these actions to be ethical even though they can harm the state. Money Ethics does not affect Tax Evasion nor can Tax Awareness moderate the relationship between Money Ethics and Discrimination. This is because there are still many taxpayers who obey tax regulations not on the basis of self-awareness and can also be caused because the tax rate is too high. Keywords: Tax Awareness, Money Ethics, Discrimination, Tax Evasion

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