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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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Analisis Penerapan Akuntansi Biaya Lingkungan Pada PT Ratna Jaya Pekalongan Tjioe Denise Sheila Pramana; M. Devita Putri Nilamsari
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.v7i3.8966

Abstract

Environmental costs play an important role in reducing environmental problems and maintaining business sustainability. This research takes the research object at PT. Ratna Jaya is a private company operating in the batik convection sector. The company's production These activities have the potential to negatively impact on the environment. The purpose of this investigation is to determine and analyze the application of environmental costs in PT Ratna Jaya Pekalongan. This investigation is a qualitative descriptive investigation with a case study model. Sources and types of data to be used include primary and secondary data. The data analysis technique for the investigation using the case study method is the supporting coincidental data analysis technique. The results of the investigation show that there are five steps in the allocation of environmental costs. The identification stage shows that there are two groups of environmental costs identified, namely operational costs (including chemical costs, spare parts maintenance costs, workshop costs, PLN electricity costs, electricity maintenance costs and labor wages) and legal costs. The recognition stage shows that the environmental cost recognition method chosen is the accrual basis method. The measurement stage shows that the environmental cost measurement method chosen is the Historical cost method. The presentation stage shows that environmental costs are presented together in the income statement. The disclosure stage indicates that environmental costs are disclosed in the income statement. Keywords: Environmental Accounting; Environmental Costs; Waste Management
Identifikasi Dampak Pengelolaan Objek Wisata Dalam Mengurangi Tingkat Pengangguran Masyarakat Kabupaten Langkat Nurrahman Nurrahman; Hendra Hermain
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.v7i2.8987

Abstract

The existence of tourism in Langkat Regency is very influential for the community in increasing economic resources to meet their daily needs. Apart from that, the increasing popularity of tourism is also very helpful in creating new jobs for people who initially had no work at all. The aim ofthis research is to find out whether the management of tourist attractions in Langkat Regency can reduce the unemployment rate in the area. This research uses a qualitative research approach. Researchers use a qualitative approach with the aim of uncovering data described by data sources and participants. The data validity technique for data validity used in this research is data triangulation. Source triangulation means re-checkingthe level of trustworthiness of information obtained from different sources. This research shows that the existence of tourism in Langkat Regency is very influential for the community in increasing economic resources to meet their daily needs. The impact felt by the community around tourist attractions is not only limited to increasing the income of business owners, but also empowering the local community more broadly bybuilding sustainable growth through the involvement of local communities in small business. Keywords: Tourist Attractions, Unemployment, Economic Improvement
Penerapan Marketing Mix Dan Digital Marketing Pada Usaha Gula Merah Produksi Desa Dawan Klod Martauli Rezki Munthe; Putu Purnama Dewi
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.v7i2.8988

Abstract

ABSTRACT The lack of marketing for MSME products is a problem that gets little attention, one of which is the brown sugar produced by Dawan Klod Village. The entrepreneurs still do market activity conventionally and don’t understand the marketing strategy for selling their brown sugar. Therefore, the purpose of community service activities is to provide a solution to this problem by providing education to local brown sugar entrepreneur regarding marketing strategies, that are marketing mix and digital marketing. The work program is carried out by presenting materials related to the introduction of product innovation and packaging of brown sugar, examples of implementing marketing mixes for brown sugar product, branding video and photos as content to be published and optimizing social media and e-commerce as part of implementing digital marketing. The result of the program that have been implemented is brown sugar entrepreneur gaining new understanding and implementing it directly. Apart from that, it has also succeeded in giving awareness that’s important to apply a marketing mix and digital marketing in order to increase the selling power of brown sugar and their income. In the future, it’s also hope that brown sugar entrepreneur will be able to expand their market and maintain their business in the midst of the current digitalization era. Keywords: Marketing Strategy, Marketing Mix, Digital Marketing, Social Media, E-Commerce
Analisis kualitas Produk, Variasi Produk, dan Suasana Toko Terhadap Minat Beli Ulang Pada Konsumen Mie Gacoan Krian Sidoarjo Moch Fani Andrian; Lilik Indayani; Muhammad Yani
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.v7i3.8996

Abstract

Business competition in the current era is increasingly fierce, especially in the food business sector, companies are continually required to survive and continue to excel in the competition. Repurchase interest is one of the factors that influences a company to gain profits and survive. The object of this research is Mie Gacoan Krian Sidoarjo. Mie Gacoan is a spicy noodle restaurant that is popular and widely known among the public today, especially among young people. This research aims to analyze product quality, product variety and shop atmosphere on repurchase interest among Mie Gacoan consumers. This research method uses quantitative methods with primary data types. The respondents in this research were consumers of Mie Gacoan Krian Sidoarjo. This research was determined using the formula from Lemeshow, namely 96 people were obtained. The technique for taking data analysis uses multiple linear analysis methods and then processed using the SPSS application program. The results of this research show that; Product Quality has a significant positive effect on Repurchase Intention; Product Variation has a significant positive effect on Repurchase Intention; Store atmosphere has a significant positive effect on repurchase interest. Keywords: Product Quality, Product Variety, Store Atmosphere, Repurchase Intention
Efikasi Diri, Kesejahteraan Psikologis Terhadap Perilaku Kerja Inovatif Yang Dimediasi Keterlibatan Kerja Aida Fani Iryana; 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.v7i3.9000

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh self-efficacy, psichologycal well being terhadap innovative work behaviour mediasi work engagement pada PT. KAI Persero begerak dibidang jasa transportasi. Sampel yang digunakan dalam penelitian ini adalah 100 karyawan PT. KAI Persero. Metode penelitian yang digunakan dalam penelitian adalah metode analisis deskriptif dan verifikatif. Teknik analisis data yang digunakan dalam kuesioner diukur menggunakan skala likert. Untuk menguji validitas dan reliabilitas yang digunakan dalam penelitian, ini adalah aplikasi SMPLS3. Hasil Penelitian: adanya pengaruh positif dan signifikan self afficacy terhadap Inovative work behaviour, adanya pengaruh positif dan signifikan psichologycall well being terhadap innovative work behaviour, adanya pengaruh positif dan signifikan work engagement terhadap innovative work behaviour, adanya pengaruh positif dan signifikan self efficacy terhadap work engagement, adanya pengaruh positif dan signifikan psichologycall well being terhadap work engagement, sedangkan work engagement tidak memediasi self efficacy terhadap Inovative work behaviour, adanya pengaruh Psichologycall well being terhadap innovative work behaviour dimediasi work engagement. Ukuran ini berguna bagi praktisi organisasi untuk melakukan penilaian secara efisien IWB karyawan, untuk menentukan kebutuhan dukungan IWB di tingkat organisasi
Youth Roles In Developing Village Economies I Nengah Suarmanayasa
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.v7i2.9011

Abstract

This research aims to analyze the role of youth as dynamic, motivating, and innovative forces in rural development planning, as well as to identify the obstacles they face. The study employs a descriptive method with a qualitative approach, using three data collection techniques: observation, interviews, and documentation. Data analysis involves data reduction, presentation, and conclusion drawing. However, there are several obstacles that hinder the youth's ability to carry out village area development, including the government's lack of concern for the development of Pegagan Julu youth and the high ego nature of the youth. The research findings indicate that youth in villages play a crucial role as dynamists, motivators, and innovators in rural development planning. However, there are several obstacles that hinder the youth's ability to carry out village area development, including the government's lack of concern for the development of Pegagan Julu youth and the high ego nature of the youth. However, there are several obstacles that hinder the youth's ability to carry out village area development, including the government's lack of concern for the development of Pegagan Julu youth and the high ego nature of the youth. It is important to address these obstacles to ensure successful rural development planning.
Efek Rekrutmen Dan Penempatan Terhadap Kinerja Karyawan Dengan Pengembangan Karir Sebagai Variabel Intervening Pada PT SAI Apparel Industries Aulia Syifa Salsabila; Kasmari Kasmari
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.v7i2.9013

Abstract

This research aims to analyze the effect of recruitment and placement on employee performance through employee career development at PT Sai Apparel Industries. This research used a quantitative approach with a sample of 90 respondents. The sampling technique is Accidental Sampling with calculations resulting from the Solvin formula. The data processing technique in this research uses SmartPLS 3 software. The results of this research can be concluded that recruitment does not have a significant effect on the performance of PT Sai Apparel Industries employees, Recruitment has a positive and significant effect on the career development of PT Sai Apparel Industries employees, Placement has a positive and significant effect on the performance of PT Sai Apparel Industries employees, Placements have a positive and significant effect on the career development of PT Sai Apparel Industries employees, Career Development has a positive and significant effect on the performance of PT Sai Apparel Industries employees, Recruitment influences employee performance through employee development at PT Sai Apparel Industries, Placement does not have a significant effect on employee performance if it is through PT Sai Apparel Industries Employee Career Development. Keywords: Recruitment, Placement, Employee Performance, Career Development
Pengaruh Penghargaan Finansial, Pengakuan Profesional, Dan Pertimbangan Pasar Kerja Terhadap Pemilihan Karir Sebagai Konsultan Pajak Pada Mahasiswa Akuntansi Wukir Diyah Prasetya; Banu Witono
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.v7i3.9020

Abstract

This research aims to determine the influence of financial rewards, professional recognition, and job market considerations on accounting students' choice of career as a tax consultant. The data used in this research uses rpimer data with data collection techniques by distributing questionnaires via Google Form. The population of this study were all accounting students from universities in the city of Solo. There were 93 samples used by determining the sample using the incidental sample method. The results of this research indicate that financial rewards and job market considerations influence the choice of a career as a tax consultant for accounting students, while professional recognition does not influence the choice of a career as a tax consultant for accounting students. Keywords: Career Choice, Financial Rewards, Job Market Considerations, Professional Recognition
Analisis Peran Pusat Halal Center Dalam Mendorong Sertifikasi Halal Umkm Untuk Meningkatkan Halal Lifestyle Di Kota Medan Feby Sahira; Muhammad Yafiz; Nurul Jannah
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.v7i2.9026

Abstract

Terbitnya Peraturan Menteri Agama (PMA) No. 20 Tahun 2021 pada tanggal 14 September 2021 tentang sertifikasi halal bagi Pelaku UMK mewajibkan bagi semua Pelaku Usaha untuk mengolah produk usahanya sesuai dengan syariat Islam dan memiliki bukti sertifikat halal. Ditambah dengan disahkannya Undang-Undang terkait Jaminan Produk Halal menjadi tren industri halal. Dengan diterbitkannya regulasi tersebut, banyak perguruan tinggi yang mendirikan halal center untuk mengakomodir kepentingan masyarakat dengan meningkatnya halal lifestyle yang sedang tren di Indonesia yang terdiri dari sektor makanan halal, fashion, media/rekreasi, farmasi, kosmetik, dan pariwisata.Penelitian ini bertujuan untuk mengetahui seberapa berperan Halal Center dalam mendorong sertifikasi halal UMKM untuk meningkatkan halal lifestyle di kota Medan. Penelitian ini menggunakan metode Deskriptif Kualitatif dengan melakukan wawancara, dokumentasi dan observasi sebagai Teknik deskriptif dalam mengumpulkan data. Adapun dalam penelitian ini peneliti menemukan 4 bentuk peran yang telah dilakukan oleh pusat halal center di Kota Medan dalam mendorong sertifikasi halal UMKM untuk meningkatkan halal lifestyle di Kota Medan diantaranya : 1) Edukasi terkait sertifikasi halal, 2) Pelatihan dan sosialisasi kesadaran sertifikasi halal, 3) Pelayanan pendaftaran sertifikasi halal, 4) pengembangan sumber daya manusia terhadap penggunaan produk halal.
Analisis Peluang Investasi Dana Haji Pada Industri Halal Di Indonesia Fathur Rahman; Marliyah Marliyah; 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.v7i3.9028

Abstract

Hajj Financial Investment is an activity that involves placing the financial resources of the Hajj Financial Management Agency in business activities that are not contrary to sharia principles and applicable laws and regulations. The purpose of this activity is to obtain returns after thinking about in-depth research on the risks and benefits that can be obtained from these business activities. The purpose of this study is to analyze opportunities for the use of Hajj funds in the halal industry sector. To collect data, this research uses a qualitative descriptive method consisting of conducting interviews and documenting the results. The results showed that investment of Hajj funds in the Halal industry has a lot of potential and opportunities are very large because the halal industry has many development opportunities. This is supported by Indonesia's Muslim population of 237.55 million. The halal industry is one of the best alternative investment instruments because it is productive and sustainable. Investment strategies in the halal industry can be carried out by collaborating with halal industry executors in Indonesia in the Halal Food, Halal Travel and Muslim Fashion sectors, which are leading sectors of the global industry. BPKH also faces various risks that cannot be separated from the management of Hajj finances, therefore risk management is one of the most fundamental aspects that need to be considered in the investment of Hajj funds by BPKH.

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