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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
 116   117   118   119   120 
Pengaruh Pelatihan Dan Lingkungan Kerja Fisik Terhadap Kinerja Karyawan Divisi Umum, Logistik, Dan MSDM Pada PT. Bank Negara Indonesia (Persero) TBK. Perintis Kemerdekaan Gasya Lilly; Bachrudin 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.v7i3.9371

Abstract

Kinerja karyawan berpenaruh penting dalam keberhasilan sebuah perusahaan dalam mencapai tujuan, hal ini menjadi penting karena kinerja karyawan yang baik akan berdampak positif terhadap kualitas dan produktivitas pekerjaan yang diberikan. Kinerja karyawan sendiri dipengaruhi beberapa factor, antaralain kemampuan individual dan lingkungan perusahaan. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh pelatihan dan lingkungan kerja fisik terhadap kinerja karyawan divisi umum, logistic, dan MSDM pada PT. Bank Negara Indonesia (Persero)Tbk Perintis Kemerdekaan. Penelitian ini dilakukan dengan menggunakan metode pendekatan kuantitatif dengan jenis penelitian deskriptif. Pada penelitian ini pengambilan sampel dilakukan dengan teknik non-probability sampling dengan sampling jenuh 50 karyawan. Teknik analisis yang digunaan ialah analisi deskriptif dan analisis regresi linear berganda. Hasil analisis menunjukkan bahwa pelatihan termasuk kedalam kategori baik, lingkungan fisik termasuk kedalam kategori baik, dan kinerja karyawan termasuk kedalam kategori baik. Hasil uji hipotesis baik secara parsial maupun simultan menunjukkan bahwa pelatihan dan lingkungan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan divisi umum, logistic, dan MSDM pada PT. Bank Negara Indonesia (Persero)Tbk Perintis Kemerdekaan
Pengaruh Literasi Keuangan, Gaya Hidup, E-Money terhadap Perilaku Konsumtif Generasi Millenial dengan Kontrol Diri Sebagai Moderasi Marcellino Dwi Rahmanda Agasi; Dwi Nita Aryani
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.v7i3.9381

Abstract

The purpose of this study are to examine the effect of financial literacy, lifestyle, E-Money on Millennial Generation Consumptive Behavior in Blitar City with self-control as moderation. The sample used in this research consisted of 418 respondents. Respondents taken from BPS Blitar City data were Millennial Generation Respondents. This research uses quantitative research with SPSS as the test tool. The results of the t test between X1 and Y show t = -0.842 > 1.648, so the influence of X1 (financial literacy) is not significant. the results of the t test between X2 and Y show t count = 2.607 > 1.648, so the influence of X2, (lifestyle), has a significant effect on consumptive behavior so hypothesis 2 is accepted. The results of the t test between X3 and Y shows t count = 9.910 > 1.648, so the influence of X3 (E-money) has a significant effect on Consumptive Behavior (Y). The result of t count = 2.835 > 1.648 then the influence of X1 with moderation of self control (Z) has a significant effect on consumptive behavior (Y) so that hypothesis 4 is accepted. The t count = 0.870, less than t table, hence the lifestyle moderated by self-control has no significant effect on consumptive behavior. The results of the t test, namely t count = -0.486, less than t table, namely 1.648, so E-Money, which is moderated by self-control, has no significant effect on consumptive behavior. Keywords: Financial Literacy; E-money; Life Style; Consumptive Behaviour; Millennial
Efektivitas Model Penerimaan Teknologi, Inovasi Pribadi Dan Kontrol Perilaku Terhadap Minat Beli Online Shopee Sinta Nur Sa'idah; Alshaf Pebrianggara; 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.v7i3.9382

Abstract

This research examines the influence of the Technology Acceptance Model, Personal Innovation, and Behavioral Control on Shopee Online Buying Interest. Using a quantitative study approach and SmartPLS software, data was obtained from 96 Shopee platform users through a questionnaire. This data shows that each component of the Technology Acceptance Model, namely Personal Innovation and Behavioral Control, has a positive relationship with Online Buying Interest. The findings of this research emphasize the relevance of the technology acceptance model on the Shopee platform, consumer personal innovation, and the implementation of effective behavioral control to increase consumer buying interest on the Shopee site. The findings of this study help researchers develop techniques to increase client engagement and satisfaction when shopping for products or services online. Keywords : Technology Acceptance Model, Personal Innovation, Behavioral Control, Online Buying Interest
Artificial Intelligence (AiI, Pemasaran Digital Dan Popularitas Terhadap Niat Beli Konser Virtual Pada Girlband Korea Aespa Fadila Putri Aisya Ramadhini; Alshaf Pebrianggara; Mochamad Rizal Yulianto; Rizky Eka Febriansah
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.v7i3.9383

Abstract

This study aims to investigate the influence of artificial intelligence, digital marketing, and popularity on the purchase intention of virtual concerts Korean girlband aespa held on the Beyond Live application. The research design employed in this study is quantitative, and data were collected through the distribution of questionnaires, which were measured using a Likert scale and analyzed using SPSS Version 25. The sample size for this study comprised 100 respondents, selected using purposive random sampling. The results indicate that artificial intelligence has a positive and significant impact on purchase intention, with a t-value of 2.061 and a significance value of 0.011. Similarly, digital marketing has a positive and significant influence on purchase intention, with a t-value of 2.465 and a significance value of 0.015. Furthermore, popularity significantly and positively affects purchase intention, with a t-value of 8.747 and a significance value of 0.000.
Analisis Dampak Implementasi IFRS 9 Terhadap Penilaian Aset dan Kewajiban Keuangan: Tinjauan dari Perspektif Perusahaan Publik Klemens Mere; I Ketut Kusuma Wijaya; Pandu Adi Cakranegara; Agung Nurmansyah; Delfian Zaman
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.v7i3.9389

Abstract

This article aims to analyze the impact of the implementation of International Financial Reporting Standards (IFRS) 9 on the valuation of financial assets and liabilities from the perspective of public companies. The literature review method is employed to gather and analyze various studies and literature related to the implementation of IFRS 9. From the literature review findings, it is revealed that the implementation of IFRS 9 has significant impacts on the valuation of financial assets and liabilities of public companies. Changes in the classification, recognition, and measurement of financial instruments can affect the financial statements and performance of companies. The importance of a deep understanding of this standard increases with the growing complexity of financial instruments. Three relevant keywords in this article are IFRS 9, financial asset valuation, and public companies. This article is expected to provide additional insights to practitioners, regulators, and academics regarding the implications of implementing IFRS 9 in the context of valuing financial assets and liabilities of public companies. Keywords: IFRS 9, financial asset valuation, public companies.
Analisis Profil Konsumen Menggunakan Empathy Map Pada Startup Prove Fragrance Dicky Hariyadi Erikson; Agus Maolana Hidayat
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.v7i3.9412

Abstract

In Indonesia, the cosmetics industry has experienced significant revenue growth in recent years, including in the perfume product category. One of the local brands that has emerged is Prove, but the company has experienced a recent decline in sales. Prove feels that the products they currently offer do not meet the desires and needs of the market segments they target. Despite establishing segmentation and targeting, in practice, this has not increased their sales. This research aims to identify the problems faced by Prove by analyzing their consumer profiles. The goal is for Prove to understand the desires and needs of consumers who constitute their market segments. The research method used is a descriptive qualitative approach. Data was collected through field observations and interviews with predetermined informants using purposive sampling method. This research utilizes Empathy Maps with several indicators such as seeing, hearing, thinking and feeling, saying and doing, customer pain, and customer gain. The research findings indicate that consumers generally observe sales and promotions of perfume products both online and offline, while Prove's products themselves are found in social media posts. Informants prefer the Sequoia variant due to its long-lasting aroma and simple yet elegant design. However, some consumers complain about the Aoife variant, which they find less fresh and with a short-lived scent. Before purchasing perfume, consumers tend to seek information first. Some risks they worry about include Prove products not being registered with the BPOM, products being damaged during shipping, and errors in delivery. Keywords: Cosmetic Industry, Customer Profile, Empathy Map, Perfume
Pengaruh Pelatihan, Briefing, Dan Pengawasan Dalam Meningkatkan Kinerja Karyawan Outsourcing Maya Ayu Sulistyowati; Dewi Andriani; Vera Firdaus
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.v7i3.9439

Abstract

This study aims to determine the effect of training, briefing, and supervision in improving the performance of outsourced employees of PT. Karya Manunggal Jati both partially and simultaneously. The research method used is a quantitative method using a 1-5 Likert scale analysis tool which is then tested using SPSS 24 software. The data collection technique in this study used a questionnaire distributed via a google form link. The population in this study were 197 outsourced employees of group A PT Karya Manunggal Jati. The sampling method used was non probability sampling using purposive sampling, namely 116 male respondents. The results of this study indicate that training, briefing, and supervision partially and simultaneously have a positive and significant effect in improving the performance of outsourced employees of PT Karya Manunggal Jati. Keywords – Outsourced Employee Performance, Training, Briefing, Supervision
Audit Judgement : Faktor Tekanan Ketaatan, Kompleksitas Tugas, Dan Pengalaman Kerja (Studi Pada Kantor Akuntan Publik Di Jakarta Selatan) Gita Ayu Andhiani Wulandari; Erwin Indriyanto
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.v7i3.9462

Abstract

This study aims to investigate the impact of obedience pressure, task complexity, and work experience on audit judgment. The research sample involves 22 Kantor Akuntan Publik (KAP) or Public Accounting Firms, with 100 respondents from 10 KAPs approached directly and 12 KAPs contacted through email and Google Form via LinkedIn. The population of auditors in this study reached 381 individuals. The method for hypothesis testing used multiple linear regression analysis. The research results indicate that obedience pressure has a positive impact on audit judgment, while task complexity has a negative and significant impact on audit judgment. Meanwhile, work experience does not significantly affect audit judgment, indicating that changes in the level of work experience do not contribute to changes in audit judgment. This study provides further insights into the factors influencing audit judgment, with findings suggesting that obedience pressure and task complexity are crucial points to consider in enhancing the quality of audit judgment. Keywords : Obedience pressure, task complexity, work experience, audit judgment
Pengaruh Penerapan Sistem E-Registration, E-Filing, Dan Transparansi Pajak Terhadap Kepatuhan Wajib Pajak Badan Dengan Sanksi Perpajakan Sebagai Variabel Moderasi (Studi Kasus Pada Wajib Pajak Badan Di Kpp Pratama Jakarta Cilandak) Erwin Indriyanto; Siska Siska
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.v7i3.9463

Abstract

By focusing on mandatory tax agencies at KPP Pratama Jakarta Cilandak, this study examines the impact of electronic registration systems, electronic reporting and tax transparency on compliance of mandatory tax agencies against tax sanctions. In addition, it also uses a purposive sampling method to issue questionnaires to taxpayer agencies to collect raw data to test moderator variables. The sample group consisted of 100 respondents who were taxpayers registered at KPP Pratama Jakarta Cilandak. The findings show that the application of an electronic registration system, electronic filing, and tax transparency has a positive and significant effect on corporate taxpayer compliance. Interestingly, tax sanctions do not actually amplify this effect Keywords : E-registrasi, E-filing, Tax Transparency, Taxpayer Compliance, and Tax Sanctions
Pengaruh Financial Distress, Opini Audit Dan Pergantian Manajemen Terhadap Auditor Switching Pada Perusahaan Industri Dan Kimia Di Bursa Efek Indonesia Periode 2017-2021 Vera Liliana; Arni Karina
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.v7i3.9465

Abstract

The purpose of this study was to determine the effect of the influence financial distress, audit opinion and management turnover on auditor switching. The population of companies from various industries listed on the Indonesia Stock Exchange (BEI) in 2017-2021 was used in this research. The method used in sampling in this research was purposive sampling and the sample consisted of 44 companies. The logistic regression analysis method was used with the SPSS version 25.0 application. This research simultaneously shows that Financial Distress has no significant effect on auditor switching. Auditor Opinion and Management Change have a positive and significant effect on auditor turnover Keywords: Financial Distress, Audit Opinion, Management Turnover, Auditor Switching

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