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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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Strategi Badan Usaha Milik Desa Dalam Upaya Meningkatkan Pendapatan Asli Desa Di Desa Cemeng Bakalan Devi Anggraeeni Fitria Putri; Isnaini Rodiyah
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.v7i3.8803

Abstract

Penelitian ini menganalisis strategi BUMDes Sumber Rejeki di Desa Cemeng Bakalan, terfokus pada pengelolaan retribusi dan upaya pengurangan volume sampah. Strategi melibatkan Corporate Strategy dengan koordinasi antara pengurus dan pengawas, serta penekanan pada partisipasi aktif masyarakat. Penelitian ini menggunakan metode kualitatif deskriptif dengan teknik penentuan sampel menggunakan teknik purposive sampling. Hasil Penelitian ditemukan program Strategy diimplementasikan melalui retribusi, dengan tarif yang melibatkan partisipasi masyarakat untuk menciptakan keberlanjutan ekonomi lokal. Resource Support Strategy menekankan pengembangan sumber daya manusia dan keuangan. Sementara itu, Institutional Strategy mencakup partisipasi masyarakat, adaptasi terhadap perubahan pasar, dan kemitraan swasta. Faktor pendukung melibatkan partisipasi aktif dan strategi pendukung sumber daya, sementara hambatan mencakup keterbatasan sumber daya dan tantangan finansial. Kata Kunci - Strategi BUMDesa, Pendapatan Asli Desa
Dimensi Struktur Modal Pada Perusahaan Property Dan Real Estate Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Adristi Paramita raissa Rachman; Yuli Chomsatu; Purnama Siddi
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.v7i3.8805

Abstract

Rasio utang jangka panjang terhadap ekuitas yang diberikan pemberi pinjaman kepada perusahaan tercermin dalam struktur modal. Fokus utama dari riset ini untuk menguji dan menganalisa keterkaitan antara struktur aktiva, profitabilitas, pertumbuhan penjualan, dan likuiditas pada struktur modal serta hubungan antara struktur aktiva, profitabilitas, pertumbuhan penjualan, dan likuiditas yang dimoderasi oleh ukuran perusahaan pada struktur modal. Riset ini diutamakan pada perusahaan sektor property dan real estate rentang waktu 2019-2022 di Bursa Efek Indonesia (BEI). Metode penyampelan yang diterapkan yaitu purposive sampling. Jumlah perusahaan yang memenuhi kriteria sampel dalam penelitian ini adalah 19 perusahaan. Penelitian ini memanfaatkan metode analisis regresi linier berganda, yang diuji melalui aplikasi SPSS versi 21. Kesimpulan dari riset ini mengindikasikan bahwa terdapat pengaruh profitabilitas dan likuiditas pada struktur modal, sementara struktur aktiva dan pertumbuhan penjualan tidak bepengaruh pada struktur modal. selain itu, hasil penelitian menujukkan bahwa ukuran perusahaan mampu memoderasi pengaruh profitabilitas dan likuiditas pada struktur modal, sedangkan ukuran perusahaan tidak mampu memoderasi struktur aktiva dan pertumbuhan penjualan pada struktur modal.
Persepsi Konsumen terhadap Nilai dan Risiko dari Fashion Rental: Penerapan Circular Fashion di Indonesia Cicilia Kusnadi; Yeshika Alversia
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.v7i2.8806

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis persepsi nilai dan resiko konsumen terhadap konsumsi circular fashion di Indonesia, khususnya pada platform penyewaan online. Penelitian ini juga menyelidiki peran moderasi dari consumer involvement terhadap hubungan antara product attitude dan behaviour intention, yaitu WOM Intention dan Purchase intention, Penelitian ini merupakan penelitian kuantitatif yang menggunakan kuesioner online untuk mendapatkan data survei dari 301 responden di beberapa kota di Indonesia. Survei dilakukan di antara pengguna platform penyewaan online di Indonesia. Untuk menguji hipotesis yang disimpulkan dari tinjauan literatur, pemodelan persamaan struktural digunakan. Pendekatan Partial Least Square digunakan untuk memvalidasi validitas, reliabilitas, dan hubungan skala model yang diusulkan. Hasil penelitian ini menunjukkan bahwa emotional value, social value , financial risk, aesthetic risk , dan sanitary risk secara signifikan mempengaruhi product attitude. Peran moderasi dari consumer involvement ditemukan dalam hubungan antara social value dan product attitude, serta product attitude dan wom intention. Penelitian ini merupakan penelitian pertama yang mengevaluasi bagaimana konsumen Indonesia memandang nilai dan risiko dari platform penyewaan, dan apakah consumer involvement akan berpengaruh terhadap purchase intention dan wom intention. temuan ini juga dapat membantu pemasar circular fashion di Indonesia untuk membuat strategi promosi yang lebih disesuaikan.
Pengaruh Kepercayaan Merek Dan Nilai Pelanggan Terhadap Minat Beli Dan Terhadap Loyalitas Pelanggan (Studi pada wanita bekerja pengguna kosmetik Wardah) Rahma Anggraeni; Bambang Sutedjo
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.v7i3.8809

Abstract

Cosmetics are in great demand by women to fulfill their needs. For working women, cosmetics are very important both to fulfill work demands and the woman's own pleasure. The choice of cosmetic products can be seen from consumer trust and the value of the product. Consumers really pay attention to the cosmetics they will use, such as paying attention to product safety, product halalness, suitability for their skin, affordability and so on. The aim of this research is to analyze the significance of the influence of brand trust and customer value on purchase intention and customer loyalty among working women who use Wardah cosmetics by involving 89 respondents. The method used in this research is purposive sampling with sample selection to obtain information obtained with certain considerations. Data collection was carried out by distributing questionnaires via questionnaires and Google forms to visitors and employees of Luwes Purwodadi. The results of this research can be concluded that brand trust and customer value have a positive and significant effect on purchasing interest. Meanwhile, purchase interest also has a significant positive effect on customer loyalty. Keywords: Brand Trust, Customer Value, Purchase Interest and Customer Loyalty
Burnout as Moderation and Emotional Intelligence as Mediation in professional skills, Personality Characteristics, Psychological Well-Being to Individual Performance Khoirun Nisa; Wahyu Eko Pujianto
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.v7i3.8823

Abstract

This research aims to test and analyze the influence of professional skills, personality characteristics, and psychological well-being through emotional intelligence on individual performance moderated by burnout in CV . Kozihome. This research uses a quantitative descriptive approach. This research is quantitative. The sampling technique used proportional stratified Random Sampling with a sample size of 96 employees. The statistical analysis used in this research is Partial Least Squares 4.0 (PLS). The results of this research show that: (1) there is a positive but not significant influence of professional skills on emotional intelligence, (2) there is a positive but not significant influence of personality characteristics on emotional intelligence (3) there is a significant positive influence of psychological well-being on emotional intelligence, (4) there is a negative and insignificant influence of professional skills on emotional intelligence which is moderated by burnout (5) there is a negative and insignificant influence of personality characteristics on emotional intelligence which is moderated by burnout (6) there is a negative and insignificant influence of psychological well-being on emotional intelligence which is moderated by burnout and (7) there is a positive and significant influence of emotional intelligence on individual performance.
Pengaruh Citra Merek Dan Harga Terhadap Minat Beli Ulang Yang Dimediasi Oleh Kepuasan Pelanggan Sunscreen Nivea Di Kota Bandung Della Yoanda; Tania Adialita
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.v7i3.8825

Abstract

The study aims to analyze the influence of brand image and price on repurchase intention mediated by customer satisfaction for Nivea sunscreen customers in Bandung. Methods of quantitative approach using surveys based on deductive reasoning. Nivea female sunscreen users who are resident in Bandung city, especially those who are in a productive age, that is, 17 years of age, are the population in this study. The convenience sampling technique is used to collect samples of as many as 120 people for this study. The data used comes from online surveys using cross-sectional data collection techniques or shot studies. The results of the research showed that brand image and price had a positive and significant influence on repurchase intention. Then, customer satisfaction plays a role in mediating the influence of brand image and price on repurchase intention. Based on the results, it is known that interest in resale is directly or indirectly influenced by brand image and price, this can be a serious concern for managers to be able to improve the brand image and price so that it can increase the interest of resale or repurchase intention for the Nivea sunscreen. Keywords : Brand Image, Price, Customer Satisfaction, Repurchase Intention
Pengaruh Persepsi Risiko, Kemudahan Penggunaan Dan Kepercayaan Terhadap Kepuasan Serta Dampaknya Pada Niat Beli Ulang (Studi Pada Pengguna Aplikasi Shopee Di Kota Semarang) Zeni Rahmawati; Endang Tjahjaningsih
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.v7i3.8829

Abstract

This research aims to determine the influence of risk perception (X1), ease of use (X2), and trust (X3) on satisfaction (Y1) and its impact on repurchase intention (Y2) of Shopee application users in the city of Semarang. The research method used is a quantitative method.The data source uses a questionnaire via Google Form for 100 respondents with purposive sampling methodology. Hypothesis testing uses multiple linear regression using statistical-based data processing, namely SPSS. The population in this study are Shopee application users in the city of Semarang. The research results show that risk perception has a positive and significant effect on satisfaction, ease of use has a positive and significant effect on satisfaction, trust has no effect on satisfaction and satisfaction has a positive and significant effect on repurchase intention. Keywords: Risk Perception, Ease of Use, Trust, Satisfaction, Repurchase Intention
The Effect of Company Growth, Firm Size, DPS and Profitability on Firm Performance in LQ45 Companies Jovianto Jovianto; Johny Budiman
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.v7i3.8830

Abstract

Firm performance is a ratio used to evaluate a company's growth and future potential by collecting information related to the company's earnings to help assess whether there is a possibility of changes in the company's economy. Based on the characteristics of the problem, this study includes comparative historical and causal research. In this study, the object studied, namely the LQ45 index. This study used purposive sampling as a data collection method. This descriptive statistical data was tested using secondary data with the object of research of companies included in the LQ45 index list and having financial statements for five consecutive years from 2017-2021. Companies listed in the LQ45 index for five consecutive years from 2017-2021 are 27 companies and this data meets the criteria for conducting research. For companies that are not included in the criteria to be sampled, there are as many as 18 companies. So, the final sample number of companies taken is 27 companies with a total data of 135 companies. This study examines the effect of Capital Structure on Firm Performance in LQ45 companies with a total of 45 companies listed on the IDX for the period 2017 – 2021 that meet the criteria of having annual financial statements for five consecutive years. words: Firm performance; LQ45 index; Annual Financial Report
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Vicky Aulia Rismita Sari; Sri Sudarsi
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.v7i3.8835

Abstract

This study aims to test and analyze the effect of Profitability (ROA), Leverage (DAR), and Liquidity (CR) on company value (Tobin’s Q). The sampling method used in this study is puposive sampling, so that as many as 199 sample data were obtained form manufacturing companies in the consumption subsector listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The analysis technique uses multiple linear regrassion. The test results show that profitability and leverage have a positve and significant effect on the value of the company, while liquidity has a negative and significant effect on the value of the company. Keywords: Company Value, Profitability, Leverage, and Liquidity
HR Development Perspective On The Economic Growth Of Rural Banks In Indonesia In The Society 5.0 Era SUNDAY ADE SITORUS; SUNDAY ADE SITORUS; Sunday Ade Sitorus; Anton Atno Parluhutan Sinaga
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.v7i2.8837

Abstract

One of the banking businesses in Indonesia is Rural Banks requiring tough human resources (HR) with appropriate competence. The activity of managing and developing human resources (HR) is an important and strategic thing in HR management in a Rural Bank (BPR). The purpose of this research are to find the point of skill improvement, competence improvement, human resources' skill transformation into work system , human resources' capability improvement, industry society 5.0-based human resource development and economic growth. This research employed a descriptive quantitative method through path analysis using SPSS 22. The purposive sampling technique, 95 workers of the population were taken using questionnaires distributed via email. The results of this study demonstrated that the improvement of human resources (HR) skills, competence, and skill transformation to the work system positively and significantly affected the increase in HR's capabilities in the Rural Banks throughout Indonesia, and these three variables had an effect on HR development in the Rural Banks based on Industry Society 5.0. Simultaneously, the improvement of HR's skills, competence, and the skill transformation to the work system had a positive and significant impact on HR development based on Industry Society 5.0 in the Rural Banks throughout Indonesia through the increase in HR's capabilities as an intervening variable Keywords: industry society 5.0, human resources, rural banks, development, capability, improvement, economic growth

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