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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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Pengaruh Kualitas Layanan, Kepuasan Pelanggan, Dan Loyalitas Pelanggan Terhadap Niat Beli Ulang Pada Marketplace Anisa Widiastuti; Anak Agung Ketut Diatmika
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.v7i3.9301

Abstract

The large number of marketplace companies in Indonesia means that the level of competition between companies is increasing. Therefore, companies need to improve factors that can attract customers to repurchase intention. In today's business world, increasing repurchase intention strategies is a necessity, which can be achieved through improving service quality, customer satisfaction and customer loyalty. The aim of this research is to analyze the influence of service quality, customer satisfaction and customer loyalty on repurchase intentions in the marketplace, namely Tokopedia, in the Tangerang Regency area. This research uses a descriptive causality design with a quantitative method approach and uses purposive sampling techniques. Data was collected from 150 Tokopedia user respondents. Data analysis uses Partial Least Square-Structural Equation Modeling (PLS-SEM). Research findings reveal that service quality has a positive effect on customer satisfaction and customer loyalty. Furthermore, customer satisfaction has a positive effect on customer loyalty. Then, customer satisfaction has a positive effect on mediating the relationship between service quality and customer loyalty. And customer loyalty has a positive effect on repurchase intentions. Apart from that, perceived price can increase repurchase intentions. The contribution of this research provides insight into marketplaces in developing their business, as well as being able to plan and implement marketing strategies to create good service quality and positive assessments, in order to create repurchase intentions for products on marketplace.
Pengaruh Struktur Modal, Likuiditas, Pertumbuhan Penjualan, Biaya Agensi Dan Nilai Tukar Terhadap Financial Distress Pada Perusahaan Consumers Goods Yang Terdaftar Di Bursa Efek Indonesia Fani Gozali; Dianty Putri Purba; Judith Angeline; Yunita Sari Rioni
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.v7i3.9306

Abstract

The aim of this study is to determine whether capital structure, liquidity, sales growth, agency costs, and exchange rates all have an impact on financial distress.From 2013 to 2022,there were 212 manufacturing companies in the population.The analysis used multiple linear regression as the statistical technique.13 companies were included in the purposive sample obtained.The findings of this study indicate that capital structure affects financial distress because the t-value is -8.068< t-table 1.99045 and the significance value is 0.001<0.05.The liquidity variable affects financial distress because the t-value is 2.316>t-table 1.99045 and the significance value is 0.0023<0.05.The sales growth variable does not affect financial distress because the t-value is 0.955<t-table 1.99045 and the significance value is 0.342>alpha 0.05.The agency cost variable does not affect financial distress because the t-value is 1.081< t-table 1.99045 and the significance value is 0.283 >0.05.The exchange rate variable does not affect financial distress because the t-value is 0.945<t-table 1.99045 and the significance value is 0.347>0.05.Additionally,it is mentioned that financial distress is influenced by currency value, agency costs, capital structure, liquidity, and sales growth because the F-value>F-table(32.034>2.33)and Sig.<(α)0.05(0.000<0.05) Keywords: Capital Structure, Liquidity, Sales Growth, Agency Costs, Exchange Rate, Financial Distress
Analisis Motivasi Karyawan Divisi Warehouse Di PT. Plasindo Lestari Karawang Sigit Ardiansyah; Budi Rismayani; Nandang Nandang
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.v7i3.9309

Abstract

This study aims to find out, analyze and explain the work motivation of employees in the warehouse division of PT Plasindao Lestari Karawang. The research method uses a qualitative descriptive method while collecting data through primary data from interviews and observations as well as secondary data from various literature and other documents. Data collection techniques were carried out by means of source triangulation, namely through observation, interviews and documentation. Then the collected data were analyzed by means of data reduction, data presentation and drawing conclusions. The research results of PT Plasindo Lestari Karawang apply direct motivation and indirect motivation. Providing positive motivation by PT Plasindo Lestari Karawang is manifested in the form of awards or rewards in accordance with individual performance achievements. Meanwhile, giving negative motivation is done through sanctions such as letters of reprimand or written warnings. The approach taken by PT Plasindo Lestari Karawang in providing motivation to employees is proven to be good and in accordance with theoretical principles. Keywords: work motivation, direct motivation, indirect motivation
Pengaruh Good Corporate Governance Dan Intensitas Modal Terhadap Konservatisme Akuntansi Ferlika Putri Susanto; Suwarno Suwarno
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.v7i3.9317

Abstract

The utilization of traditionalism can unquestionably affect monetary revealing issues for an organization. Presently, traditionalism procures the upsides and downsides of its application in an organization. However, it is evident that every business must implement sound corporate governance. Bookkeeping traditionalism can be impacted by administrative possession, autonomous magistrates, review quality, and capital force. Therefore, the goal of this study is to demonstrate whether or not these variables can influence accounting conservatism. This study utilizes a quantitative methodology with the estimation of foreordained factors. The populace incorporates all assembling organizations with purposive testing technique. Using the boostrapping method and the T-test, the research findings were evaluated. The outcomes showed that administrative possession and free chiefs affect bookkeeping traditionalism. While the review council and capital force impact review traditionalism. It is clear from the findings that they are consistent with several previous studies and that not all actors have a significant impact on accounting conservatism. Keywords: Accounting conservatism, Managerial ownership, Independent commissioner, Audit quality, Capital intensity
Pengaruh Penggunaan Sistem Informasi Akuntansi E-Kasir Dan Keahlian Pemakai Terhadap Kualitas Laporan Keuangan Pada UMKM Di Provinsi Jawa Tengah Fajar Romadhoni; Eskasari Putri
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.v7i3.9318

Abstract

This research aims to examine the effect of implementing an E-cashier accounting information system and user expertise on the quality of financial reports for MSMEs in Central Java. The population used in this research is all MSMEs in Central Java, totaling 183,181 units in the first quarter of 2023. The data used in this research is primary data obtained directly from MSME actors. The research sampling technique used the purposive sampling method. The data analysis used is the Structural Equation Model (SEM). The findings of the empirical analysis show that the e-cashier accounting information system has a positive effect on the quality of MSME financial reports in Central Java province, while user knowledge and user skills have no effect on the quality of MSME financial reports in Central Java Province. Keywords: E-Cashier, Financial Reports, MSMEs
Pengaruh Financial Technology Dan Akses Permodalan Terhadap Kinerja Umkm Pada UKM Di Kota Sukabumi Resti Ganis Yuliani; Nor Norisanti; R. Deni Muhammad Danial
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.v7i3.9327

Abstract

There is a decrease in the number of sales of MSMEs in Sukabumi City, which is one of the dimensions of MSME performance. This is possible because these MSMEs have not maximized financial technology, namely payment gateaway and are suspected because they do not get sufficient access to capital so that they are unable to produce food with large portions both in terms of the openness of information obtained and its convenience. The purpose of this study was to determine the effect of financial technology and access to capital on the performance of umkm in MSMEs in the city of sukabumi. this research uses quantitative research methods with descriptive and associative approaches. The population used in this study were MSMEs Restaurant in Sukabumi City with a total of 89 MSMEs as samples. The results of this study indicate that there is an influence between financial technology on the performance of MSMEs because the value of t count obtained is greater than t table, namely 2.994> 1.987. And there is an influence between Access to Capital on the performance of MSMEs because the value of t count obtained is greater than the value in the t table, namely 5,149> 1,987. Keywords: Financial Technology, Access To Capital, Performance, MSMEs
Pengaruh Konservatisme Akuntansi, Struktur Modal, Investment Oportunity Set (IOS) Terhadap Kualitas Laba Mashita Suryani; Suwarno Suwarno
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.v7i3.9359

Abstract

Organizations positively need great benefit quality to draw in financial backers and partners. Quality benefits can give quality data and decrease insight unsettling influences, so they can give a precise evaluation of organization execution. A few variables can impact profit quality, including bookkeeping traditionalism, capital construction, and speculation opportunity sets. Subsequently, this exploration means to audit whether these variables impact income quality. This exploration technique utilizes a quantitative methodology including 4 insurance agency, 15 non-bank monetary organizations, and 35 financial organizations. Of the 35 financial organizations, 25 of them recorded positive benefits for four back to back years. 25 businesses were the total number of samples observed over the course of a year. In this way, the all out perception information gathered more than four years is 100. The information got was broke down with a few tests utilizing SPSS. The exploration results show that bookkeeping traditionalism variables can reinforce profit quality. Capital construction factors play a part in adjusting hazard and return. The quality of earnings data can be improved by using the investment opportunity set factor. In light of the outcomes, it is presumed that bookkeeping traditionalism, capital design and the assortment of venture open doors affect profit quality. Keywords: Earnings quality, Accounting conservatism, Capital structure, Investment opportunity set
Peran Konten Interaktif dalam Membangun Keterlibatan Konsumen dan Memperkuat Kesetiaan Merek: Tinjauan pada Platform Media Sosial dan Situs Web Perusahaan Klemens Mere; Dewi Puspitasari; Muhammad Asir; Betty Rahayu; M. Imron Mas'ud
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.v7i3.9361

Abstract

Interactive content has become one of the primary strategies in building consumer engagement and strengthening brand loyalty in the current digital environment. This article aims to investigate the role of interactive content in this context with a focus on social media platforms and corporate websites. The literature review method is employed to analyze various studies and perspectives related to this topic. Findings indicate that interactive content has a significant positive impact on consumer engagement and brand loyalty. Through active interaction between brands and consumers, stronger relationships can be built, thereby enhancing consumer loyalty to the brand. The importance of presenting engaging, relevant, and easily accessible content is also highlighted in this literature. Amidst the rapid development of technology and consumer behavior dynamics, a profound understanding of the role of interactive content becomes increasingly important for marketing practitioners. Thus, this article provides valuable insights for practitioners and researchers in designing effective content strategies to strengthen brand-consumer relationships in the digital era. Keywords: Interactive Content, Consumer Engagement, Brand Loyalty
Peran Pengembangan Karir, Motivasi Kerja dan Kepemipinan Transformasional Dalam Meningkatan Kinerja Karyawan Salsabila Putri Agustina; Kumara Adji Kusuma; Rifdah Abadiyah
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.v7i3.9369

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengembangan karir motivasi kerja dan kepemimpinan transformasional terhadap kinerja karyawan pada PT. Aneka Coffe Industry baik secara parsial dan simultan. Penelitian ini merupakan jenis penelitian kuantitatif dengan pendekatan deskriptif, serta menggunakan alat analisis skala likert 1-5 dan analisis regresi linier berganda dengan bantuan software SPSS 24. Jumlah populasi dalam penelitian ini adalah 110 karyawan PT. Aneka Coffe Indutry dan teknik pengambilan sampel menggunakan teknik probability sampling dengan metode simple random sampli. Hasil penelitian ini menunjukkan bahwa pengembangan karir, motivasi kerja dan kepemimpinan transformasional secara parsial dan simultan berpengaruh positif dan signifikan terhadap kinerja karyawan. Dari hasil koefisien determinasi diketahui bahwa besarnya kontribusi variabel pengembangan karir, motivasi kerja dan kepemimpinan transformasional mempengaruhi variabel kinerja karyawan yaitu sebesar 59,1% dan sisanya sebesar 40,9% dipengaruhi oleh variabel lain yang tidak digunakan dalam penelitian ini. Kata Kunci : Kinerja Karyawan, Pengembangan Karir, Motivasi Kerja dan Kepemimpinan Transformasional
Pengaruh Disiplin Kerja Dan Motivasi Kerja Terhadap Kepuasan Kerja PT. Silva Andia Utama Syahla Friska Pratricia Arifin; Bachruddin Saleh Luturlean
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.v7i3.9370

Abstract

In the mining industry, qualified human resources (SDM) are needed to cope with complex challenges. The quality of human resources among them can be seen from job satisfaction. Based on the absence data with a non-explanatory status indicates the dissatisfaction experienced by the production staff. Other factors that affect job satisfaction are work discipline and work motivation. This research was conducted to analyse the influence of work discipline and motivation of work on the work satisfaction of the production staff of PT. Silva Andia Utama. The purpose of this study was to find out how the work disciplines and motivations of work influence on the satisfaction work of the staff of production PT. This research uses a method of quantitative approach with types of descriptive and causality research. Sampling using probability sampling techniques and the sample-taking method used is a saturated sample method, with the number of samplings respondents as much as 57 employees. Technical analysis of data using descriptive analysis and double linear regression analysis. The results of the description analysis showed that the work discipline as well as job satisfaction entered into the good category and the motivation of work entered in the category is quite good. The results of the analysis of the double lineary regression show that the working discipline and motivation have a positive and significant influence on the satisfaction of the work staff of production PT. Silva Andia Utama both partially and simultaneously. Keywords: Human Resources, Work Discipline, Work Motivation, Job Satisfaction

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