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
 107   108   109   110   111 
Person Job Fit Terhadap Employee Performance Dimediasi Work Life Balance Dan Job Involment Welni Fitrha Nurlya Manda Lubis; Muhammad Irfan Nasution
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.v7i3.8909

Abstract

This research aims to analyze the influence of person job fit and work life balance, the influence of person job fit and job involvement. influence of work life balance and employee performance. the influence of job involvement and employee performance. The influence of person job fit and employee performance. The influence of person job fit and employee performance is mediated by work life balance. The influence of person job fit and employee performance is mediated by job involvement. This research adopted an associative research design with a sample of 100 respondents who were employees of PT. TELKOM Witel Medan. The data collection technique involves a list of statements such as a questionnaire, and data analysis using Path Analysis. The Partial Least Square (SmartPLS) application tests the seven hypotheses proposed in this research. The research findings show that person job fit and work life balance have no effect, the influence of person job fit and job involvement is significant. Work life balance and employee performance have a positive and significant influence. Job involvement and employee performance have a positive and significant effect. Person job fit and employee performance have a positive and significant effect. Person job fit and employee performance are mediated by work life blank which has no effect or does not mediate. Meanwhile, person job fit and employee performance, mediated by job involvement, have a positive and significant effect. This research offers important lessons for thinkers in management, human resources (HR), person job fit and employee performance. However, companies in the telecommunications sector must be aware of the important role that person job fit plays in improving work-life balance and employee performance as well as the role of job involvement that can be paid attention to and considered. This study provides us with a comprehensive review of the various Work Life Balance studies conducted by state-owned telecommunications companies to date and their possible impact on various organizational outcomes. Keywords: Person Job Fit, Employee Performance, Work Life Balance, Job Involvement
The Influence Of Product Quality And Instagram Social Media Promotion On Purchasing Decisions With Semanggi Food Image As A Moderating Variable (Case Study In Generation Z, Surabaya City) Fetty Asmaniati; Victor Kurniawan Yuwono
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.v7i2.8914

Abstract

This research aims to determine the influence of product quality, Instagram social media promotion on buyer decisions with food image as a mediating variable. The research method is quantitative with purposive sampling for generation z in the city of Surabaya. The population in this study was 2,645. The sample consisted of 167 respondents using the Slovin formula. The results found from this research show that Instagram social media, product quality have a significant and positive influence on buyer decisions and food image as an intervention variable has a significant influence. So if the food image's positive value increases or is negative, it also influences the value of Instagram social media and the quality of the product on buyers' decisions. Keywords: Product Quality, Social Promotion Media Instagram Purchase Decision, Food Image
Pengaruh Pertumbuhan Laba, Leverage, Profitabiilitas, Likuiditas Terhadap Kebijakan Dividen Arif Rahmansyah; Mahroji Mahroji
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.v7i2.8926

Abstract

Dividend policy is a measure of the stability of a company's stock management by determining the proportion of dividends that balances the growth of the company and the welfare of investors. The purpose of this study is to determine the impact of earnings growth, leverage,profitability,liquidity on dividend policy. This study uses data on the financial reports of manufacturing.companies in the food and beverage subsector from 2019-2022. In this study, the sample was selected using purposive sampling techniques and criteria to obtain 48 data from 14 companies. The.method used in this study consists of several linear regression techniques to analyze the relationship between independent and dependent variables. The results of this study show that the variable earnings growth has a significant negative impact on the dividend policy, the variable leverage (DER) has no effect on the dividend policy, and the variable profitability (NPM) has a significant negative impact on the dividend policy has been shown to have a significant positive impact on Impact on dividend policy and liquidity variable (CR) has no effect on dividend.policy The level of a company's ability to pay dividends is an investment signal for investors. Therefore, companies need to maintain their ability to generate profits and manage leverage. Failure to manage this will have a negative impact on the company itself, reducing its ability to pay dividends. Investors also need to be more careful, such as observing company signals, before investing in a company.
Pengaruh Akhir Pekan dan Pengaruh Januari di Bursa Efek Indonesia Paul Augustin Tarigan; Adler Haymans Manurung
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.v7i2.8932

Abstract

Based on the analysis of stock returns during this research period, which refers to year-by-year analysis outlined within the research timeframe, it can be observed that there is a variation in both negative and positive return rates. According to the processed data, it is known that in the year 2022, only Thursday returns had an impact on Monday returns. Thursday in 2022 had a positive influence on Monday returns in 2022. Additionally, based on the processed data, it is also found that in the year 2023, Wednesday and Friday returns could affect Monday returns. Statistically, it is concluded with 95% confidence that Monday trading volume does not affect Monday returns. Furthermore, it is statistically concluded with 95% confidence that January trading volume does not influence January returns. Based on the combined results of 2022 and 2023, it is evident that Stock Prices on Tuesday, Wednesday, and Thursday can influence Stock Prices on Monday. Statistically, it is concluded with 95% confidence that Stock Prices from February to December positively affect Stock Prices in January.
Bagaimana Kualitas Website Terhadap Kepercayaan Toko Online ? Razi Fargly; R.A Marlien
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.v7i3.8937

Abstract

This research aims to examine the influence of company reputation, service quality, electronic word of mouth and web quality on study customer trust in Shopee customers in Semarang City. The population in this research is Shopee customers in the Semarang area with a total of 150 respondents. Primary data was obtained from a questionnaire distributed via Google Form using the Likert scale method from one to five. The research results show that company reputation, service quality, electronic word of mouth and web quality influence Shopee customer trust in Semarang City. Keywords: company reputation, service quality, electronic word of mouth and web quality, customer trust
Analisis Pengaruh Suku Bunga Dan Inflasi Terhadap Nilai Tukar Rupiah Era Pemulihan Ekonomi Pasca Covid 19 Di Indonesia Annisa Karimah Karimah; Tuti Anggraini; Nuri Aslami
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.v7i2.8940

Abstract

This research was designed to determine the influence of interest rates and inflation on the exchange rate in the post-Covid-19 economic recovery era in Indonesia. The research method used is quantitative using secondary data taken from the official BI website. The data used are exchange rates, interest rates and inflation from January 2019 to December 2022 on a monthly basis. To test this data, the multiple linear regression method was used. The results of this research show that the research results show that the calculated F value is 11.104 with an F table value of 2.901 so that the calculated F is greater than the F table (11.104 > 2.901). Analysis of the calculation results above also shows that sig. = 0.000 < 0.05, so it can be concluded that Interest Rates and Inflation have a significant simultaneous effect on the Exchange Rate. partially interest rates and inflation have a significant effect on the exchange rate.
Indikator Ekonomi Berpengaruh Terhadap Deforestasi Di Indonesia Hisyam Basymeleh; Irzameingindra Putri Radjamin; Olivia Tanaya
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.v7i2.8949

Abstract

Economic growth is a benchmark for the success of a country's economic development. Economic development in a region is seen from several economic indicators such as per capita consumption, government spending, domestic investment, and business sector GDP. Deforestation is a phenomenon that is of global concern because of its harmful impact on the sustainability of human civilization on earth. The correlation between economic growth and deforestation has been confirmed, but there is still a lack of understanding of the factors and mechanisms underlying this relationship. The aim of this research is to determine the relationship between consumption, spending, investment and business GDP on deforestation in Indonesia. This research method uses a quantitative approach. The data used in this research is secondary data, regarding the variables used in this research, specifically: area of deforestation, average per capita consumption, government spending, gross domestic product (GDP) of business fields, and domestic government investment. The research results show that simultaneously consumption, government spending, investment and business GDP have a significant effect on deforestation, partially, consumption and business GDP have a significant effect on deforestation, while government spending and investment have no significant effect on deforestation. The government should encourage sustainable consumption patterns, for example through public awareness campaigns. The government can also consolidate aspects of sustainable environmental protection and empowerment in development plans and APBN/APBD as well as strengthen regulations and supervision of investment sectors that have the potential to cause deforestation.
The Effect Of Good Corporate Governance, Leverage, And Company Size On Tax Avoidance Rimah Noviyani; Prisila Damayanty
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.v7i2.8953

Abstract

This study aims to examine the effect of institutional ownership, independent board of commissioners, audit committee, leverage, and company size on tax avoidance. The population used in this researcher is property and real estate companies on the Indonesia Stock Exchange for the 2018-2021 period. The sample in this study was 44 companies using purposive sampling. The data analysis method in this study used multiple linear regression analysis using SPSS Version 26. The results showed that institutional ownership had a significant positive effect on tax avoidance, the independent board of commissioners had a significant negative effect on tax avoidance, the audit committee had a significant negative effect on tax avoidance, leverage had a significant positive effect on tax avoidance, and the size of the company had a significant negative effect on tax avoidance.tax avoidance. Keywords: Institutional Ownership, Independent Board of Commissioners, Audit Committee, Leverage and Company Size
Pengaruh Sales Promotion Dan Brand Ambassador Terhadap Minat Beli Pada E-Commerce Tokopedia Nur Cahya; Desmiza Desmiza
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.v7i3.8955

Abstract

Research aimed at analyzing the influence of sales promotion and brand ambassador on purchase intention tokopedia e-commerce. This research uses a survey method with a quantitative approach. The respondents involved were e-commerce users of tokopedia in Cimahi City, which comprised 120 people, selected using purposive sampling. Data type is primary data obtained through the dissemination of questionnaires via online link google form, with cross-sectional data collection techniques. SPSS version 26 is used as a test tool. The findings from this study show that sales promotion has a positive impact on purchase intention, as well as brand ambassadors have a positive effect on purchase intention. Then, sales promotion and brand ambassadors jointly influence purchase intention. This should be a serious concern for tokopedia to improve sales promotion and brand ambassador indicators, as both are believed to increase customer buying interests. Keywords : Sales Promotion, Brand Ambassador, Purchase Intention, Tokopedia ABSTRAK Penelitian dengan tujuan menganalisis pengaruh sales promotion dan brand ambassador terhadap minat beli pada e-commerce tokopedia. Penelitian ini menggunakan metode survei dengan pendekatan kuantitatif. Responden yang terlibat yaitu pengguna e-commerce tokopedia di Kota Cimahi, yang berjumlah 120 orang, dipilih menggunakan metode pengambilan sampel purposive sampling. Jenis data yaitu data primer diperoleh melalui penyebaran kuesioner melalui tautan google form secara online, dengan teknik pengumpulan data cross-sectional. SPSS versi 26 digunakan sebagai alat untuk melakukan pengujian. Temuan dari penelitian ini menunjukkan sales promotion berpengaruh positif terhadap minat beli, begitu juga brand ambassador berpengaruh positif terhadap minat beli. Kemudian, sales promotion dan brand ambassador secara bersama-sama berpengaruh terhadap minat beli. Hal tersebut seharusnya menjadi perhatian serius bagi pihak tokopedia untuk meningkatkan indikator sales promotion dan brand ambassador, karena keduanya diyakini dapat meningkatkan minat beli pelanggan. Kata Kunci : Promosi Penjualan, Duta Merek, Minat Beli, Tokopedia
Pengaruh Beban Kerja, Kepuasan Kerja, Dan Work Life Balance Terhadap Kinerja Karyawan Pt. Multimestika Daya Semesta Malvin Teddy; Elva Angelia Astakho; Fajar Rezeki Ananda Lubis; Thezar Fiqih Hidayat Hasibuan
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.v7i2.8964

Abstract

The purpose of this study was conducted in order to see the strong influence of workload, job satisfaction, and work life balance to employee performance. A hundred respondents were sampled and used simple random sampling techniques, as well as multiple linear analysis. Data was taken from interviews and filling out questionnaires. The calculation of H1 (Workload variable) is tcount (3.697) > ttable (1.985) and sig (0.000) < (0.05), has a positive and significant influence. The calculation of H2 (Job satisfaction variable) is tcount (3.704) > ttable (1.985) and sig (0.000) < (0.05), has a positive and significant effect. Calculation of H3 (Worklife balance variable) is tcount (3.697) > ttable (1.985) and sig (0.000) < (0.05), has a positive and significant effect. calculation of H4 (Workload variable, job satisfaction, work life balance) is Fhitung (210.395) > Ftabel (3.09) and sig (0.000) < (0.05), together have a positive and significant effect. Keywords: Workload, Job Satisfaction, Work Life Balance, Employee Performance

Page 109 of 425 | Total Record : 4250

 107   108   109   110   111 

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