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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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Assessing The Role Of Environmental Innovation, Credit Access, And Governance In Shaping The Financial Sustainability Of Indonesian MSMEs Helmina Br Ginting; Syamsu Rijal
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (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.v7i4.9655

Abstract

This study looks into how Micro, Small, and Medium-Sized Enterprises (MSMEs) in Indonesia interact with environmental innovation, governance, credit availability, and financial sustainability. Data were gathered from 145 MSMEs working in different industries through the use of a quantitative technique. The proposed relationships were tested using Structural Equation Modeling with Partial Least Squares (SEM-PLS) analysis. The findings show that among Indonesian MSMEs, financial sustainability is positively impacted by environmental innovation, loan availability, and governance. In particular, environmental innovation has become a major force behind financial sustainability, emphasizing how crucial it is to implement eco-friendly methods. Financial sustainability was also found to be positively impacted by enhanced loan availability and robust governance frameworks, highlighting the necessity of encouraging regulatory environments and financial resources for MSME development. Mediation analysis revealed intricate correlations between the variables, clarifying indirect effects further. Policymakers, practitioners, and MSME stakeholders can benefit from these findings, which highlight the significance of holistic approaches to MSME development and offer strategies for improving financial sustainability and resilience
Keuangan Berkelanjutan Dalam Aksi: Menelaah Hubungan Antara Rantai Pasok Berkelanjutan, Akses Keuangan, Dan Adopsi Teknologi Di Ukm Indonesia Misrofingah Misrofingah; Syamsu Rijal; Supriandi Supriandi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (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.v7i4.9656

Abstract

MSMEs, or small and medium-sized enterprises, account for a sizable share of Indonesia's economy and are essential to the creation of jobs and the country's economic expansion. This study looks into how technology adoption, financial accessibility, and sustainable supply chain practices affect MSME performance and sustainable financing in Indonesian MSMEs. With 200 MSMEs, a cross-sectional survey design was used in a quantitative manner. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings show a strong positive correlation between technology adoption, sustainable finance, sustainable supply chain practices, and MSME performance. It has been discovered that adoption of technology, access to financing, and sustainable supply chain practices all have a favorable impact on MSME performance and sustainable finance. The study emphasizes how crucial it is to include technology, finance, and sustainability into MSME operations in order to improve performance and promote sustainable development.
Financial Inclusion, Ethical Investment, And Corporate Social Responsibility: A Comprehensive Analysis Of Factors Affecting Sustainable Finance In Indonesian MSMEs D. Iwan Riswandi; Agung Zulfikri
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (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.v7i4.9657

Abstract

Micro, Small, and Medium-Sized Enterprises (MSMEs) are essential to the Indonesian economy, yet they frequently encounter obstacles when trying to obtain financing and implement ethical business practices. This study looks into how MSME performance and sustainable financing in Indonesia are affected by financial inclusion, ethical investing, and corporate social responsibility (CSR). Using survey data from 287 Indonesian MSMEs, Structural Equation Modeling (SEM) with Partial Least Squares (PLS) analysis is used quantitatively. The findings show a strong positive correlation between sustainable finance, CSR, ethical investing, financial inclusion, and MSME performance. More specifically, enhanced MSME performance and sustainable finance outcomes are linked to increased financial inclusion, ethical investing practices, and participation in CSR initiatives. These results highlight the significance of encouraging equitable and conscientious approaches to economic growth to improve the competitiveness and long-term viability of MSMEs in Indonesia.
Pengaruh Strategi Generic: Digitalisasi Terhadap Keuntungan Bersaing Florencia Judith Widyarini
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.v7i3.9658

Abstract

Technological developments support changes in people's behavior, especially the business environment which must adapt to face technological advances. Digitalization, one of the strategies used by companies to develop services and products that can be offered to customers. Digitalization can be analyzed with a focus on competition, data, innovation, value and can become an effective generic strategy. This strategy can support competitive advantage values ​​for companies based on the influence of globalization, consumer expectations, and technological innovations, Digital Transformation, Business Resilience, Continuity, Artificial Intelligence and Analytics, Climate Change and the Environment, Political and Economic Uncertainty, Labor and Skill Migration, Cyber ​​Security, and Inclusion and Diversity In this research, we are looking for a relationship between Digitalization as a way for companies to implement their generic strategy and Competitive Advantage for the company and its competitors. This research uses the Resourced Based View or RBV method and the Market Based View or MBV method to determine this relationship. The results of this paper show that with several studies and theories explained, there is an influence between digitalization strategic and competitive advantage for companies if it can be managed and analyzed well. Keywords: Digitalization, Generic Strategic, Competitive Advantage.
Analysis of Social Business Strategy (Case Study in Rumah Harapan Kita Foundation) Salmia Hany; Mira Nurfitriya; Nizza Nadya Rachmani
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.v7i3.9666

Abstract

This research aims to create an overview of business strategies, identify business strategies using the social enterprise model canvas and SWOT models, and formulate appropriate business social business strategies. The object of this research is the Rumah Harapan Kita Foundation, which is one of the social businesses in Tasikmalaya City. The method used is qualitative with a case study approach. The types of data used are primary and secondary with data collection techniques using observation techniques and unstructured interviews. Primary data was obtained from an in-depth interview process with the Rumah Harapan Kita Foundation, while secondary data was obtained from documents, websites, and foundation archives. The informant for this research is the CEO and Director of Entrepreneur of Rumah Harapan Kita Foundation. Data analysis uses the model analysis method from Miles and Hubermen (1992), namely: reducing data as a form of data sorting; processing data as data presentation; and verifying the conclusions of the data that has been analyzed. The research results show that the Rumah Harapan Kita Foundation's business strategy has not been structured systematically. Then, based on the results of the analysis using SWOT and SEMC, 8 SEMC elements need to be developed. So the formulation of Rumah Harapan Kita Foundation's business strategy is focused on the elements of customer segments, value propositions, channels, customer relationships, revenue streams, key activities, key partners, and impact & measurement.
Pengaruh Content Marketing, Information Adoption Dan Online Review Tiktok Terhadap Niat Pembelian Konsumen Produk Fashion Alga Morianto Manullang; Heddry Purba
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.v7i3.9667

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh content marketing, information adoption dan online review user Tiktok terhadap purchase intention produk fashion di e-marketplace. Metode yang digunakan bersifat deskriptif dengan menggunakan kuesioner dan dibagikan kepada responden 216 pelanggan produk fashion di Shopee marketplace. Hasil penelitian menunjukkan variabel content marketing menunjukkan tidak ada pengaruh yang signifikan terhadap niat beli konsumen. Namun penelitian ini secara bersamaan mendapati information adoption dan online review user Tiktok mempengaruhi niat beli produk fashion di e-marketplace. Kata Kunci: Content Marketing, Information Adoption, Online Review, Purchase Intention
Pengaruh Kemudahan Dan Keamanan Terhadap Kepuasan Karyawan PT. Bridgestone Sumatra Rubber Estate (BSRE) Dalam Menggunakan Fitur Bsi Electronic Siti Nurkhalifah; Mutiah Khaira Sihotang
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.v7i3.9671

Abstract

This study aims to determine the effect of convenience and security on employee satisfaction of PT Bridgestone Sumatra Rubber Estate (BSRE) in using the BSI Electronic feature. This research is a type of quantitative research. The data collection method uses a questionnaire by distributing questionnaires and is measured using a Likert scale. The sampling technique used purposive sampling method with 98 respondents. The results of the partial test (t test) and (f test) show that convenience and security have a significant positive effect on the satisfaction of PT Bridgestone Sumatra Rubber Estate (BSRE) employees in using the BSI Electronic feature. Based on the results of the study, it can be concluded that the satisfaction of PT Bridgestone Sumatra Rubber Estate (BSRE) employees in using the BSI Electronic feature is influenced by the convenience and security that are well perceived by users. Keywords: Convenience, Security, Employee Satisfaction, BSI Electronic
Konsep Pemasaran Berbasis Aida Terhadap Peningkatan Pendapatan Pembiayaan Di “Villa Hidden Space”, Desa Lemukih, Kecamatan Sawan, Kabupaten Buelleng Ni Kadek Ayu Trisnadewi; I Putu Gede Parma; I Putu Agus Adnyana
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.v7i3.9679

Abstract

One marketing strategy that can be done so that a company continues to have excellence is the communication strategy marketing. Communication strategies responded to consumers to be stimuli. One form of response to marketing communication stimuli is through the concept of AIDA (Attention, Interest, Desire, Action). AIDA model (Attention, Interest, Desire, Action) is one of the response hierarchy models that is quite popular for marketers as a guide in carrying out marketing activities. The purpose of this study was to determine the decision-making process of consumers staying at Villa Hidden Space. The data analysis technique used is the validity and reliability test as well as the descriptive qualitative analysis. This study is intended to determine the relationship between AIDA and increase in sales revenue at Villa Hidden Space. In this study there are 5 (five) hypotheses. Respondents in this study were 50 respondents, guests who stayed at Villa Hidden Space. Then an analysis of the data obtained using multiple regression using SPSS. In this study the results obtained are changes that are increase in sales revenue influenced by AIDA (Attetion, Interest, Desire, Action by 84.5% and the remaining 15.5% is influenced by other variables not examined in this study. Keywords: AIDA and Increasing Financing Income
Pengaruh Respon Dan Pemahaman Pelaku UMKM Terhadap Kewajiban Sertifikasi Halal Di Kota Medan Fikri Reynanda Hasibuan; Rahmayati Rahmayati
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.v7i3.9686

Abstract

Di era saat ini banyak usaha mikro didirikan di tiap-tiap daerah, Bisa terlihat sendiri bahwa di era saat ini makanan makin bervariasi yang terdapat di lapisan masyarakat serta itu membuat pemerintah lebih tegas memantau produk halal di makanan tersebut, terutama dengan sertifikasi serta labelisasi halal. Artikel ini memakai jenis penelitian kualitatif, berarti gambaran sistematis, faktual, serta akurat terkait beragam fakta, beragam sifat serta hubungan antara fenomena yang diteliti. Penelitian ini menghasilkan bahwa bahwa para pelaku UMKM di kota Medan masih belum tahu menahu tentang pentingnya serta kewajiban seluruh produk yang tersirkulasi harus mempunyai sertifikasi halal. Kesimpulan dari penelitian ini ialah bahwa para pelaku UMKM di kota Medan masih belum tahu menahu tentang pentingnya serta kewajiban semua produk yang beredar harus memiliki sertifikasi halal. Hal ini disebabkan oleh dua faktor, yakni pengetahuan pelaku UMKM dalam memahami regulasi sertifikasi halal dan dipengaruhi juga oleh kurangnya pemerintah kota dalam mempromosikan dan mengedukasi para pelaku UMKM dalam kewajiban produk yang beredar harus bersertifikasi halal. Kata Kunci : Respon, Pemhaman, Sertifikasi Halal Abstract In the current era, many micro businesses have been established in each region. You can see for yourself that in the current era, food is increasingly varied among the people and this has made the government more firmly monitor halal products in these foods, especially with halal certification and labeling. This article uses a qualitative type of research, which means a systematic, factual and accurate description of the facts, characteristics and relationships between the phenomena being investigated. This research shows that MSMEs in the city of Medan still do not know anything about the importance and obligation for all products in circulation to have halal certification. The conclusion of this research is that MSMEs in the city of Medan still do not know anything about the importance and obligation for all products in circulation to have halal certification. This is caused by two factors, namely the knowledge of MSME actors in understanding halal certification regulations and is also influenced by the lack of city government in promoting and educating MSME actors regarding the obligation for products in circulation to be halal certified. Keywords: Response, Understanding, Halal Certification
Navigating the Hybrid Workforce: Challenges and Strategies in Modern HR Management Bryan Givan
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.v7i3.9687

Abstract

This study explores the complexities surrounding the management of a hybrid workforce in contemporary organizations, with a specific focus on PT. Darmasindo Intikaret. The research investigates the relationships between workforce productivity, employee satisfaction, organizational adaptation, and the adoption of hybrid work arrangements. Through a comprehensive analysis utilizing path analysis techniques, the study reveals significant direct and indirect effects among these variables. Findings highlight the pivotal role of organizational adaptability as a mediator, facilitating the successful implementation of hybrid work practices. The research underscores the importance of fostering organizational adaptability and prioritizing initiatives to enhance workforce productivity and employee satisfaction to navigate the challenges and opportunities presented by the hybrid workforce paradigm effectively. By embracing these insights, organizations can position themselves for success in an increasingly dynamic and evolving work environment.

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