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
 132   133   134   135   136 
Model of Student E-Loyalty Formation Through E-Service Quality and E-Satisfaction Salamatun Asakdiyah; Jason Keith Bonaga; Indro Prastowo
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.v7i3.9688

Abstract

The increasingly intense competition in higher education services is a major concern for universities to survive. One of the strategies universities can do to survive is the formation of student E-Loyalty through increasing student E-Service Quality and E-Satisfaction. This study aims to examine the effect of E-Service Quality on student E-Satisfaction, the effect of E-Satisfaction on student loyalty and the effect of E-Service Quality on student E-Loyalty mediated by student E-Satisfaction. In addition, the results showed that E-Service Quality affects student E-Loyalty which is mediated by student E-Satisfaction. The results of this research prove that the model of forming student E-Loyalty can be achieved through student E-Service Quality can be achieved through E-Service Quality and E-Satisfaction of students of the Ahmad Dahlan University Faculty of Economics and Business Management Study Program. The sample was determined by convenience sampling and purposive sampling methods. Data collection is done by giving a list of questions to respondents containing E-Service Quality, student E-Satisfaction and student E-Loyalty. The analytical tool used is Partial Least Square (PLS). Keywords : E-Service Quality, E-Satisfaction, E-Loyalty
Mastering Money: Building Competency in Personal Finance Dwi Budi Srisulistiowati; Dovina Navanti; Ahdi Mualim; Sri Rejeki
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.v7i3.9689

Abstract

This research examines the relationships between education level, income level, financial behavior, and financial literacy among customers of BNI Pontianak. Findings indicate that education level significantly influences financial behavior and financial literacy, with customers having higher education levels tending to exhibit better financial behaviors and higher levels of financial literacy. Conversely, income level does not significantly affect financial behavior or financial literacy. Furthermore, financial behavior significantly impacts financial literacy, indicating a reciprocal relationship between the two. These findings underscore the importance of education and financial behavior in enhancing customer financial literacy, emphasizing the need for tailored strategies to improve financial understanding and practices for overall financial well-being.
Pengaruh Likuiditas, Profitabilitas, Solvabilitas Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern Pada Perusahaan Sektor Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Shelline Angela; Dianty Putri Purba; Violyne Violyne; Dina Rosmaneliana
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.v7i4.9691

Abstract

The purpose was to analyze the impact of liquidity, profitability, solvency and Company Size towards the Audit opinion of Going Concern. Research methods using quantitative. The population is an enterprise of enterprises of the consumption sector, and sampling is determined by the method of purposive sampling. Data analysis using multiple linear regression analysis. The results of partial hypothesis testing that liquidity, profitability and no impact on the Audit opinion Going Concern, but only size company has an effect on the Audit opinion Going Concern and while simultaneously that liquidity, profitability, solvency and size company simultaneously not impact Audit opinion Going Concern. Keywords: Liquidity, Profitability, Solvency, Size Company, Audit Opinion Going Concern
Pengaruh Sistem Informasi Akuntansi Dan Pengendalian Internal Terhadap Kinerja Karyawan Pada GMAHK Uni Indonesia Kawasan Barat Yolin Tri Wedari; Paul Eduard Sudjiman; Marlinda Siahaan
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.v7i4.9693

Abstract

Penelitian ini bertujuan untuk menguji pengaruh sistem informasi akuntansi dan pengendalian internal terhadap kinerja karyawan pada GMAHK Uni Indonesia Kawasan Barat. Data dikumpulkan melalui survei yang diselesaikan oleh peserta yang bekerja di GMAHK Uni Indonesia Kawasan Barat pada bulan Maret 2024. 50 kuesioner dikembalikan dengan lengkap dan mudah dikelola. Analisisnya menggunakan metode kuadrat terkecil biasa dengan convenience sampling sebagai bagian dari prosedur pengambilan sampel. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi tidak memiliki pengaruh terhadap kinerja karyawan di GMAHK Uni Indonesia Kawasan Barat, sedangkan pengendalian internal memiliki pengaruh positif dan signifikan terhadap kinerja karyawan di GMAHK Uni Indonesia Kawasan Barat. Temuan penelitian menunjukkan bahwa meningkatkan pemanfaatan teknologi informasi dalam akuntansi sangat penting untuk meningkatkan kinerja karyawan dan meningkatkan efisiensi GMAHK Uni Indonesia Kawasan Barat.
Analisis Pengaruh Jumlah Penduduk, Pertumbuhan Ekonomi, Dan Industri Kecil Terhadap Penyerapan Tenaga Kerja Di Kabupaten Pacitan Irma Berliana Chandra Dewi; Syamsul Huda; Putra Perdana
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.v7i4.9707

Abstract

Increased economic activities, such as production, distribution, and consumption of goods, contribute to economic growth. It is anticipated that a rise in the production of products and services will enhance people's welfare by creating more jobs, bringing in more money, and meeting more needs. In the context of production, labour or workers are not just an element, but a crucial component at every stage. The role of labour is not only limited to the firm level, but has significant potential to contribute to the overall development of a country. This study tries to find out how labour absorption in Pacitan Regency is affected by several factors such as population growth, economic expansion, and the number of small businesses. The researchers applied quantitative techniques. Secondary data from relevant institutions was collected for this study and then reprocessed. The Central Bureau of Statistics of Pacitan Regency is such an institution. The data analysis technique used in this study is multiple linear regression analysis. This research uses SPSS formulas and applications to fulfil certain requirements, which helps to understand the relationship between factors through numerical data. The findings show that labour absorption in Pacitan Regency is positively and significantly influenced by economic growth and the number of small industries. Meanwhile, the labour absorption variable is positively and marginally influenced by the number of population. Keywords: economic growth, population, small industry
Analisis Pengaruh Pajak Daerah, Retribusi Daerah, Dan Investasi Terhadap Produk Domestik Regional Bruto Dengan Belanja Modal Sebagai Pemoderasi Della Siti Aisah; Andy Dwi Bayu Bawono
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.v7i3.9711

Abstract

This research aims to test the significant influence of regional taxes, regional levies and investment on gross regional domestic product with capital expenditure as a moderator. Using purposive sampling technique with a total sample of 191 districts/cities in Java. This research uses secondary data from the realization of the income budget. The analytical method used in the research is moderated regression analysis. The results of this research show that the Regional Tax and Regional Levy variables have a significant positive effect on Gross Regional Domestic Product, while the Investment variable has no significant effect on Gross Regional Domestic Product. Apart from that, the Capital Expenditure variable can moderate the Regional Tax and Regional Levy variables on Gross Regional Domestic Product so that it acts as a pure moderator, but the Capital Expenditure variable cannot moderate the Investment variable on Gross Regional Domestic Product because here it acts as a moderator homologizer. Keywords: Regional Tax, Regional Levy, Investment, Gross Regional Domestic Product, Capital Expenditure
Pengaruh Penerapan Sistem Modernisasi Administrasi Perpajakan dan Sanksi Pajak Terhadap Tingkat Kepatuhan Wajib Pajak UMKM (Studi Kasus Wajib Pajak UMKM di Kecamatan Coblong) Megil Fernanda; Joan Yuliana Hutapea; James Uly Reke
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.v7i3.9712

Abstract

This research aims to determine the effect of implementing the tax administration modernization system and tax sanctions on the level of compliance of UMKM taxpayers in the Coblong sub-district. This research uses 60 samples of UMKM taxpayers as primary data. The data collection method involves distributing questionnaires using the purposive random sampling method. Data were analyzed using multiple linear regression by testing the coefficient of determination (r2), F-test, and T-test. From the results of the t-test, it was found that the tax administration modernization system had an effect on UMKM taxpayer compliance, with a calculated t-value of 3.496 > t-table of 2.00247. The tax sanctions variable also influences MSME taxpayer compliance, with a calculated t-value of 5.608 > t-table of 2.00247. The results of the multiple linear regression significance test obtained an F value of 31.474 with a significance of 0.000. So, the coefficient of the regression equation is significant. The coefficient of determination of 52.5% indicates that modernization of the tax administration system and tax sanctions influenced 52.5% of the decision, and other variables influenced the remaining 47.5%. Keywords: tax admnistrasion modernization system, tax sanctions, UMKM taxpayer complience
Penilaian Risiko, Return Dan Efisiensi Saham Farmasi Berdasarkan Simulasi Monte Carlo (Studi Pada Saham KLBF) Fuad Ramdhan Dewantoro
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.v7i4.9715

Abstract

Penelitian ini menganalisis secara komprehensif kinerja saham PT Kalbe Farma Tbk (KLBF) di Bursa Efek Indonesia selama periode 18 Oktober 2022-17 Oktober 2023 dengan penekanan pada identifikasi dan prediksi risiko terkait. Metode Capital Asset Pricing Model (CAPM) dimanfaatkan untuk menghitung tingkat pengembalian yang diharapkan (expected return) dan tingkat efisiensi saham KLBF. Simulasi Monte Carlo dengan 1000, 5000, dan 10.000 iterasi kemudian diterapkan untuk memprediksi risiko terjadinya expected return negatif yang tidak menguntungkan bagi investor serta risiko kinerja saham yang tidak efisien dengan actual return lebih rendah dari expected return. Hasil penelitian menunjukkan bahwa kinerja saham KLBF selama setahun terakhir terbukti tidak efisien dengan actual return yang lebih kecil dibandingkan expected return. Simulasi Monte Carlo mengungkapkan risiko sebesar 0,33 untuk terjadinya expected return negatif, 0,65 untuk expected return di bawah tingkat bebas risiko, dan 0,52 untuk kinerja saham yang tidak efisien. Semakin banyak iterasi yang dilakukan, semakin akurat prediksi risiko yang dihasilkan. Penurunan kinerja saham KLBF disebabkan oleh volatilitas pasar yang meningkat akibat sentimen negatif global. Penelitian ini menyimpulkan bahwa investor sebaiknya menghindari investasi pada saham KLBF mengingat risiko kerugian dan pengembalian rendah yang cukup signifikan.
Exploring The Impact Of Green Finance, Financial Literacy, And Social Capital On The Performance And Financial Sustainability Of Indonesian MSMEs Efriyani Sumastuti; Subur Harahap; Godlif Sianipar
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.v7i4.9719

Abstract

The long-term survivability and financial performance of Micro, Small, and Medium-Sized Enterprises (MSMEs) in Indonesia are examined in this study in relation to social capital, financial literacy, and green finance. A quantitative approach that blended structural equation modeling (SEM) and partial least squares (PLS) regression analysis was used to examine survey data collected from a sample of 267 MSMEs. The study found that sustainability, social capital, financial literacy, and green finance are strongly correlated with the financial success of MSMEs. It was shown that MSME performance and sustainability were specifically enhanced by social capital, financial literacy, and green finance. The findings emphasize how important it is to integrate sustainable practices, raise financial literacy, and foster social networks within Indonesia's MSME sector in order to promote inclusive growth and sustainable development
Revolusi Tiktok: Mendefinisikan Ulang Pemasaran Media Sosial Roy Irawan; Isroni Isroni; Sukmono Bayu Adhi; Dedi Suharyadi
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.v7i3.9720

Abstract

This study investigates the dynamics of social media marketing effectiveness within PT Migas Utama Jabar, focusing on the utilization of TikTok platform and changes in social media consumption habits. Through quantitative analysis utilizing Smart PLS, data from a sample of 100 individuals within the organization were examined. The results reveal significant direct effects of TikTok utilization and audience engagement on social media marketing effectiveness, highlighting the importance of leveraging innovative platforms to foster active engagement with the target audience. However, changes in social media consumption habits were not found to have a significant indirect effect on social media marketing effectiveness mediated through audience engagement. These findings underscore the significance of adapting strategies to capitalize on emerging trends and platforms to enhance brand visibility and engagement. The study provides valuable insights for PT Migas Utama Jabar and other organizations aiming to navigate the evolving landscape of social media marketing, emphasizing the importance of audience-centric approaches in achieving marketing objectives and sustaining competitiveness in the digital era. Keywords: Social Media Marketing, Tiktok, Audience Engagement, Social Media Consumption Habits, Marketing Effectiveness

Page 134 of 425 | Total Record : 4250

 132   133   134   135   136 

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