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
 110   111   112   113   114 
Digital Marketing Strategy Formulation For Distributor-Based Company Using Digital Customer Journey Approach (Study Case: PT Barca Trios Chemindo) Naufal Afaf; Neneng Nurlaela Arief; Iwan Setiawan
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.v7i3.9074

Abstract

The research objectives is to identify critical touchpoint (s) of digital customer journey in PT BTC marketplace channel strategy, to discover the result of current PT BTC digital customer journey feedback, to give recommendation in digital marketing strategy to improve PT BTC digital customer journey, and to give supporting strategy to enhance PT. In this research, data collection methods will be using qualitative data from Primary Data and Secondary Data. This research found 5 critical touchpoints of digital customer journey in PT BTC marketplace channel strategy, like Awareness, Appeal, Ask, Act, Advocate. Current marketplace channel strategy is effective to catch new B2B customers but less effective to retain their consistency to buy via online transaction. From this finding research, the best suitable digital marketing strategy that fit to PT BTC customer journey is creating and establishing website and improving its system to become modify-website that enabled to e-commerce facilities. The supporting strategy to establishing website marketing strategy is purposing new company’s marketing division structure to delegate workload better, more effective and more efficient.
Pengaruh Lingkungan Kerja dan Keterlibatan Karyawan terhadap Organizational Citizenship Behavior pada Karyawan Rumah Sakit Islam Sunan Kudus Dea Nursalita; Euis Soliha
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.v7i3.9082

Abstract

Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh lingkungan kerja dan keterlibatan karyawan terhadap organizational citizenship behavior (OCB) pada karyawan pada Rumah Sakit Islam Sunan Kudus. Dalam penelitian ini menggunakan metode kuantitatif, dengan penggunaan kuesioner sebagai pengumpulan sumber data primer meliputi: identitas responden dan tanggapan dari pengisian kuesioner terkait dengan variabel penelitian. Populasi didalam penelitian ini adalah seluruh karyawan RSI Sunan Kudus yang berjumlah 816 karyawan dan sampel yang digunakan adalah karyawan non medis yang berjumlah 111 karyawan. Pengambilan sampel menggunakan teknik purposive sampling, dengan mengambil batasan kriteria yaitu karyawan non medis RSI Sunan Kudus dengan pekerjaan di bagian Farmasi, Gizi, Laboratorium, dan Rekam Medik. Data yang diperoleh dianalisis menggunakan analisis deskriptif, uji instrumen, dan analisis regresi dengan prosedur statistik yaitu menggunakan program IBM SPSS 27. Hasil analisis pada penelitian menunjukkan bahwa: 1. Lingkungan kerja berpengaruh positif dan signifikan terhadap organizational citizenship behavior (OCB) 2. Keterlibatan karyawan berpengaruh positif dan signifikan terhadap organizational citizenship behavior (OCB).
Determinants of Tax Aggressiveness in Food and Beverage Subsector Companies Siska Agustina Kusumastuti; Yuli Chomsatu Samrotun; Riana Rachmawati Dewi
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.v7i3.9083

Abstract

This research aims to test and analyze the influence of liquidity, CSR, ROA, company size and capital intensity on the tax aggressiveness of food and beverage subsector companies listed on the IDX from 2019 to 2019. 2022. The population in this research is the food and beverage subsector companies registered on the IDX during the 2019-2022 period, totaling 24 companies. Sampling used a non-probability sampling method with a purposive sampling technique of 15 companies. The data source is secondary data accessed via www.idx.co.id. The data analysis technique used in this research uses multiple regression analysis. The results of this study show that ROA influences tax aggressiveness. Meanwhile liquidity, CSR, company size and capital intensity do not affect tax aggressiveness.
Implementasi Pembayaran Upah Penggilingan Padi Dalam Perspektif Ekonomi Islam(Studi Kasus Di Penggilingan Padi Desa Rigangan Iii Kecamatan Kelam Tengah Kabupaten Kaur) Nurantika Dwi Putri; Supardi Mursalin; Uswatun Hasanah
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.v7i3.9086

Abstract

The purpose of this research is to study the application of wage payments and Islamic economic perspectives to wage clearance in the village of Rigangan III, Kelam Tengah Prefecture, Kaur district. The research methods used are descriptive research and qualitative data analysis. The data collection methods applied include documentation, observation, and surveys. The results of this study show that in Rigangan III Village, Kelam Tengah Prefecture, Kaur District, wage payment system has become a common practice. In a scenario where farmers pick up their crops, wages are calculated on the basis of their amount, with the rate of 1 can of rice equivalent to 1 liter (6 cantings) of rice. Alternatively, if the landlord chooses to bring the crops directly to grinding, the wages will be measured as 1 can, which is equivalent of half a liter. (3 canting). 2) Islamic economic perspectives related to the implementation of the wages of grinding padi in the Village of Rigangan III, Kelam Tengah District, Kaur District, can be explained as follows: First, the determination of priorities is made according to the needs. Second, the application of the applicable law becomes consideration. Thirdly, wages are adjusted to time. Fourthly, wage rates are determined by seniority. Keywords:Wage, Islamic Economics,Rice Milling
Strategi Komunikasi Pemasaran Dalam Meningkatkan Penjualan Pada Omah Kopi Mandiri Tulungangung Melalui Media Sosial Instagram Nur Dina
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.v7i3.9095

Abstract

Marketing strategy is very important so that the communication delivered runs effectively and builds public awareness according to the goals that are achieved. Having an increase in sales is much desired by all businesses in running their companies and also accompanied by following technological developments today. Many businesses have followed technological developments by using Instagram social media in running their business by promoting products through Instagram. Omah Kopi Mandiri Tulungagung is one of the businesses that has used Instagram social media in carrying out marketing strategies to increase sales with Instagram. The results of this research at Omah Kopi Mandiri can be concluded that Omah Kopi Mandiri Tulungagung has used features on Instagram but not all features are used so that the marketing strategy of using Instagram to increase sales is only able to increase sales slightly. There are several obstacles faced, the main one is not having experts and creators in managing Instagram owned by Omah Kopi Mandiri Tulungagung. Keywords: Marketing Strategy, Sales, Instagram
Pengaruh Kepemimpinan Transformasional dan Budaya Organisasi Terhadap Kinerja Keuangan perusahaan dengan dimediasi kepuasan kerja Antonius Ary Setyawan; Carolina Ety Widjayanti
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.v7i3.9099

Abstract

This article conducts a literature review on the relationship between transformational leadership, organizational culture, job satisfaction, and financial performance in companies. Transformational leadership, characterized by vision, inspiration, intellectual stimulation, and individual consideration, has become a key factor in organizational effectiveness. Similarly, organizational culture, encompassing shared values, beliefs, and norms, significantly shapes employee behavior and performance outcomes. The relationship between these leadership styles, organizational culture, and financial performance emphasizes the need for comprehensive understanding and analysis. Additionally, job satisfaction plays a crucial role as a mediator in this relationship. Satisfied employees tend to demonstrate higher levels of productivity, commitment, and innovation, thereby enhancing organizational performance. By mediating between leadership, culture, and financial performance, job satisfaction acts as a bridge connecting organizational practices to tangible outcomes. Through a thorough review of existing literature, this article synthesizes key findings, theoretical frameworks, and empirical evidence to explain the complex dynamics involved. It highlights the importance of fostering transformational leadership and positive organizational culture to strengthen financial performance. Furthermore, it identifies gaps and areas for future research, emphasizing the need for longitudinal studies, cross-cultural analyses, and quantitative assessments to deepen understanding of these complex relationships. Ultimately, this article contributes to the ongoing discourse on leadership, organizational culture, and financial performance, providing insights and implications for both scholars and practitioners. Keywords: Transformational Leadership, Organizational Culture, Job Satisfaction
Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Oktavia Kusumaningsih; Mujiyati Mujiyati
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.v7i3.9105

Abstract

This research aims to examine the influence of profitability and leverage company size on tax avoidance. "The population used in this research is all companies listed on the Indonesia Stock Exchange (BEI)." The data used in this research are financial reports of manufacturing companies registered and published on the Indonesian stock exchange for the 2020-2022 period. The research sampling technique used the purposive sampling method. The data analysis used is multiple linear regression. The empirical analysis findings show that leverage and company size influence tax avoidance, while profitability does not influence tax avoidance. Keywords: Company Size, Leverage, Profitability, Tax Avoidance
Pengaruh Thin Capitalization, Konservatisme Akuntansi Dan Financial Distress Terhadap Penghindaran Pajak Dengan Kepemilikan Institusional Sebagai Moderasi Nur Nilam Sari; Sekar Mayangsari
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.v7i3.9109

Abstract

This study aims to analyze the effect of thin capitalization, accounting conservatism and financial distress on tax avoidance with institutional ownership as moderating. This study uses secondary data, the data used in the form of financial report and annual report of companies listed on the Indonesia Stock Exchange. The type of research used in this study is causal research, namely research that aims to find a causal relationship of the variables studied to answer research questions. The samples used in this study are property and real estate companies that are listed on the Indonesia Stock Exchange in the period of 2018-2022. Data were collected using purposive sampling. The total number of companies in the study sample is 92 companies with a study period of 5 years, resulting in 80 samples after outliers. The results of the study using linear regression analysis, descriptive statistic, classic assumption and moderating regression analysis test indicate that thin capitalization and financial distress has a significant positive effect on tax avoidance. Furthermore, the results of linear regression analysis indicate that accounting conservatism not effect on tax avoidance. Then the results of moderating regression analysis test indicate that institutional ownership can strengthen the influence of thin capitalization, accounting conservatism and financial distress on tax avoidance. Keywords: Thin Capitalization, Accounting Conservatism, Financial Distress, Institutional Ownership, Tax Avoidance
The Influence of Competency and Self-Efficacy on Employee Performance Through Work Motivation in the Office of the Class I Mopah Merauke Airport Organizing Unit Kayan Saputa; Meinarni Asnawi; Ernik Yuliana
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.v7i3.9110

Abstract

The research conducted at the Mopah Merauke Class 1 Airport Implementation Unit Office involved 106 individuals. Utilizing a total sampling technique, all 106 individuals were selected as respondents. The variables were measured using a Likert scale, and Structural Equation Modeling (SEM) was employed as the analytical method. Surprisingly, the analysis revealed that competence and self-efficacy did not exert a significant influence on employee performance. However, both competence and self-efficacy demonstrated a positive and noteworthy impact on work motivation. Furthermore, it was found that work motivation positively affected employee performance. Additionally, motivation was identified as a mediator in the relationship between competence and self-efficacy concerning the performance of Mopah Merauke Class 1 Airport Operator employees at the unit office. These findings shed light on the complex interplay between competence, self-efficacy, motivation, and performance within the context of airport operations, providing valuable insights for enhancing organizational effectiveness and employee productivity.
Pengaruh Inovasi Produk Dan CRM Terhadap Kepuasan Dimediasi Keputusan Pembelian Pada Industri Coffee Shop Djunaedi Djunaedi; Sati Ratna Dewanti; Sati Ratna Dewanti; Moh. Faris Akbar Alamsyah
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.v7i3.9112

Abstract

This study aims to determine the feasibility of boosting the model from the tested constructs covering product innovation (exogenous 1), customer relationship management (exogenous 2), purchase decisions (mediation) and customer satisfaction (endogenous). The research design is explanatory with hypothetical associations. The research method uses partial least square with outer model indicator, inner model and boostrapping model. Research sampling of 150 respondents with inclusion as a step to strengthen the model construct of boostrapping. The resulting assessment with the value of each bosstrapping model showed a significant < 0.05 with an estimated model of 64.4% expressed very good; Rsquare > 0.5 is declared feasible; and the level of importance- performance of the construct of the resulting framework development model reached a satisfaction value of > 0.25. Keywords: Customer Relationship Management; Product Innovation; Purchase Decision; Satisfaction

Page 112 of 425 | Total Record : 4250

 110   111   112   113   114 

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