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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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Strategi Pemasaran Dan Pengembangan Sumber Daya Manusia Sebagai Upaya Meningkatkan Kuantitas Penjualan Pada Usaha Mikro Kecil Dan Menengah (UMKM) Asdi Asdi
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.v7i4.9800

Abstract

This research aims to determine and analyze marketing strategies and human resource development as an effort to increase sales quantity in Micro, Small and Medium Enterprises (MSMEs). The approach to this research is a qualitative approach, namely data collection techniques through observation and interviews with informant sources of MSME actors. The research method used for analysis is SWOT which consists of strengths and weaknesses as internal factors, and opportunities and threats. The results of this research show that the marketing strategy carried out by MSMEs is improving product quality, market segmentation, social media and collaborating with influencers or celebrities/content creators. Meanwhile, the HR development strategy carried out by MSMEs is training and improving skills, motivation and providing incentives, leadership development. Based on the SWOT analysis, the strengths of MSMEs are authentic taste and a source of innovative ideas, while the opportunities for MSMEs are trends and development of new products and services Keywords: Marketing, Human Resources, Sales and MSMEs
Faktor-Faktor Yang Memengaruhi Kinerja Keuangan Pasca Pandemi Covid-19 : Studi Empiris Pada Perusahaan Kesehatan Di Indonesia Dan Malaysia Roza Novita Purnamasari; Mahameru Rosy Rochmatullah
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.v7i4.9801

Abstract

This study aims to compare the factors influencing financial performance between healthcare companies in Indonesia and Malaysia post-COVID-19. This quantitative research utilized samples from the annual reports of healthcare companies in Indonesia listed on the Indonesia Stock Exchange (IDX) and the annual reports of healthcare companies in Malaysia published on their official websites for three consecutive years (2020-2022). Out of a population of 44 healthcare companies in Indonesia and Malaysia, 28 companies met the criteria as samples, comprising 15 healthcare companies in Indonesia and 13 in Malaysia. Purposive sampling method was employed. Regression panel data analysis using Eviews 12 revealed that leverage, approximated by Debt to Asset Ratio (DAR), and intellectual capital, measured by Value Added Capital Employed (VACA), significantly influenced the financial performance of healthcare companies in Indonesia. However, Debt to Equity Ratio (DER), Structural Capital Value Added (STVA), and Total Asset Turnover (TATO) showed no significant impact on financial performance. Conversely, in Malaysian healthcare companies, intellectual capital (VACA) and TATO were identified as influential factors on financial performance, while leverage (DAR and DER) and intellectual capital (STVA) did not significantly affect financial performance. Keywords: Financial Perfomance, Debt to Asset Ratio, Debt to Equity Ratio, Value Added Capital Employed, Total Asset Turnover
Penilaian Tingkat Efisiensi Dan Kualitas Terhadap Penggunaan Software “Accurate” Dalam Penyusunan Laporan Keuangan (Studi Kasus Pada Perusahaan X Dan Y) Hermawan Randi Kuncoro; Lathifa Salsabila Nur Achmad; Nurul Izzah Arrasy; Tastafti Mauliana Shafira
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.v7i4.9802

Abstract

Perangkat lunak akuntansi Accurate dirancang untuk membantu bisnis dalam mengelola aspek keuangan mereka. Dibuat oleh PT. Cipta Piranti Sejahtera (CPSSoft) sejak 1998, Accurate telah menjadi pilihan yang dipercaya untuk bisnis kecil dan menengah. Fitur-fitur terintegrasi termasuk pencatatan transaksi, pemenuhan kewajiban perpajakan, pengelolaan inventaris, dan penyusunan laporan keuangan. Penilaian terhadap kualitas laporan keuangan menunjukkan tingkat akurasi yang tinggi, kesesuaian dengan standar akuntansi, dan kemampuan mendeteksi kecurangan. Sebagian responden mengalami kesulitan dalam memahami fitur-fitur Accurate karena kurangnya pengalaman, namun sebagian besar setuju bahwa penggunaan software ini meningkatkan efisiensi penyusunan laporan keuangan. Hasil kajian menunjukkan bahwa tingkat efisiensi penggunaan Accurate dalam penyusunan laporan keuangan mencapai 93%, dengan tingkat keakuratan sebesar 100%. Meskipun terdapat beberapa kendala dalam pemahaman fitur-fitur Accurate, sebagian besar responden menilai software ini sesuai dengan standar akuntansi yang berlaku.
Pengaruh IQ Dan EQ Terhadap Kinerja Pegawai Dengan Motivasi Kerja Sebagai Variabel Intervening Di Bank MNC Cabang Makasar, Balikpapan, Dan Samarinda Dhimas Tribuana
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.v7i4.9806

Abstract

Lanskap tenaga kerja global kontemporer ditandai oleh persaingan yang intens dan globalisasi, membutuhkan organisasi untuk menarik dan mempertahankan individu yang luar biasa. Sumber daya manusia yang kuat, yang menunjukkan keahlian yang mendalam, ide-ide inovatif, dan kinerja superior di berbagai domain, sangat penting. MNC Bank, sebuah entitas penting dalam sektor perbankan Indonesia, memerlukan perlindungan yang cermat karena kepopulerannya. Studi ini mengevaluasi dampak program pengembangan Sumber Daya Manusia (SDM) terhadap kuantitas intelektual (IQ) dan kuantitas emosional (EQ) di cabang-cabang MNC Bank, mengungkapkan tantangan seperti personel sementara, keterampilan komunikasi, dan kecerdasan spasial. Motivasi muncul sebagai hal yang vital untuk kinerja karyawan; namun, masuknya orang baru mengancam tingkat motivasi. Studi ini berpusat pada cabang-cabang MNC Bank di Makassar, Balikpapan, dan Samarinda, di mana IQ, EQ, dan motivasi yang kurang optimal menghambat kinerja tugas. Penelitian ini, yang bersifat kuantitatif, menyelidiki hubungan antara IQ, EQ, motivasi, dan kinerja, menggunakan data primer dari kuesioner dan observasi serta data sekunder dari berbagai sumber. Korelasi signifikan didirikan antara IQ dan motivasi kerja, EQ dan kinerja, serta motivasi dan kinerja. Temuan ini menekankan perlunya MNC Bank untuk memprioritaskan IQ, EQ, dan motivasi, sejalan dengan tujuan organisasi. Pelatihan dan pengembangan yang sesuai disarankan untuk memperkuat motivasi dan mendorong pertumbuhan.
Pengaruh Keadaan Ekonomi Dan Pelayanan Terhadap Keputusan Berhutang Dengan Sistem Bunga (Riba) Sinta Putri Julita; Idwal Idwal; Uswatun Hasanah
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.v7i4.9807

Abstract

Penelitian ini bertujuan mengetahui pengaruh keadaan ekonomi terhadap keputusan berhutang dengan sistem bunga di desa palak bengkerung kecamatan air nipis kabupaten bengkulu selatan, Penelitian ini menggunakan metode kuantitatif dengan menggunakan data primer dan data sekunder. Analisis data menggunakan software SPSS, uji validitas, uji reabilitas, uji asumsi klasik, analisis regresi linear berganda. Hasil penelitian mengungkapkan Keadaan ekonomi berpengaruh terhadap keputusan berhutang dengan sistem bunga didesa palak bengkerung. Hal ini dapat dilihat dari nilai t hitung sebesar 7,195 dan nilai t tabel sebesar 1,775 dengan nilai signifikan lebih kecil dari 0,05 yaitu 0,000. Pelayanan berpengaruh terhadap keputusan berhutang dengan sistem bunga didesa palak bengkerung. Hal ini dapat dilihat dari nilai t hitung sebesar 3,916 dan nilai t tabel sebesar 1,775 dengan nilai signifikan lebih kecil dari 0,05 yaitu 0,000. Keadaan ekonomi dan pelayanan secara bersama-sama berpengaruh terhadap keputusan berhutang dengan sistem bunga. Hasil ini dapat dilihat dari hasil uji F yang menunjukkan bahwa nilai F hitung sebesar 2380,557 lebih besar dari 3,18 dan nilai signifikan nya lebih kecil dari 0,05 yaitu 0,000. Kata Kunci: Berhutang, Keadaan Ekonomi,Pelayanan, Sistem Bunga
Elevate Customer Loyalty By Omnichannel Integration Quality: Evidence From The Indonesian Beauty Retail Industry Galuh Chynintya Rosita
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.v7i4.9811

Abstract

This study uses customer engagement (CE) and relationship program receptiveness (RPR) as mediators in the beauty retail sector to examine the relationship between omnichannel integration quality (OCIQ) and customer loyalty (CL). Data came from 1043 respondents obtained through an online survey and analyzed using PLS-SEM. The five dimensions of OCIQ (channel-service configuration, content consistency, process consistency, assurance quality and channel reciprocity quality) positively influence CE and RPR. Assurance quality has the most significant impact on CE and RPR compared to other OCIQ dimensions. CE significantly mediated CL values more than RPR. This study helps retailers implement omnichannel to understand how to win customers' hearts by providing efficient, trustworthy, convincing service and integrated information. Keywords: Omnichannel Integration Quality, Customer Loyalty, Customer Engagement, Relationship Program Receptiveness, and Retail Marketing
Pengakuan Dan Pengukuran Pendapatan Berdasarkan PSAK No. 72 Pada PT. Pelindo Terminal Petikemas Hilda Fitriani; Fitri Diani; Lia Uzliawati
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.v7i4.9814

Abstract

Tujuan dari penelitian ini adalah untuk menguji proses pengakuan dan pengukuran pendapatan PT Pelindo Terminal Petikemas berdasarkan PSAK No. 72. Dalam penelitian ini, metode kualitatif digunakan. Data penelitian ini berasal dari sumber sekunder, khususnya laporan tahunan yang terdapat di situs web PT Pelindo Terminal Petikemas. PT Pelindo Terminal Petikemas menggunakan metode akrual dalam pencatatan dan mengakui pendapatan pada saat transaksi penyerahan barang dan/atau jasa kepada pelanggan berdasarkan hasil penelitian yang diperoleh penulis. Nilai wajar pembayaran yang diterima sebagai imbalan atas jasa yang diberikan kepada pelanggan digunakan untuk menghitung pendapatan. Selain itu, peneliti berkesimpulan bahwa pengukuran dan pengakuan pendapatan PT Pelindo Terminal Petikemas telah sesuai dengan pengakuan dan pengukuran pendapatan yang diatur dalam PSAK No. 72. Kata Kunci : Pendapatan, Pengakuan, Pengukuran, PSAK No. 72.
Dampak Work-Life Integration Terhadap Kesejahteraan Karyawan Dan Produktivitas Kerja : A Systematic Literature Riview Muhammad Ikram Idrus
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.v7i3.9821

Abstract

The complexity of the modern work environment in the technological era requires organizations to adapt for sustainability. Easy access to technology also poses challenges for human resources in balancing work and personal life. The shift from work-life balance to work-life integration has become a hot issue for in-depth discussion. Several studies indicate that disparities in work-life integration lead to high work-related stress (burnout) among employees. This study conducts a thorough analysis of the impact of work-life integration on employee welfare and work productivity. By gathering 10 relevant articles published in trusted media over the past 10 years (2013-2023), we found that integrating work and personal life positively influences and plays a crucial role in improving employee welfare. Digitalization helps employees be more productive at different times and places. The same is proven with the relationship between work-life integration and work productivity positively affecting, especially for employees with good technological adaptation skills. Kata Kunci : work-life Integration, Employee welfare, work productivity.
Diversity and Inclusion in The Workplace: Beyond The Buzzwords Abdi Fadhlan; Nur Faliza; Ervan Susilowati
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.v7i3.9822

Abstract

This study investigates the relationships between organizational factors, cultural awareness, and job satisfaction within PT Kereta Api Indonesia. Using Structural Equation Modeling (SEM) with Partial Least Squares (PLS) analysis, data was collected from 67 employees to examine the direct and indirect effects of organizational culture and diversity and inclusion policies on job satisfaction, mediated by cultural awareness. The results reveal significant direct relationships between organizational culture and both cultural awareness and job satisfaction. Additionally, diversity and inclusion policies were found to directly impact job satisfaction, albeit with limited mediation through cultural awareness. These findings underscore the critical role of organizational culture in shaping employee experieoknces and perceptions, emphasizing the importance of fostering a supportive and inclusive workplace environment to enhance job satisfaction. The study provides valuable insights for organizations, including PT Kereta Api Indonesia, aiming to promote employee satisfaction and cultivate a culture of inclusivity and well-being in the workplace. Keywords : Organizational Culture, Diversity And Inclusion Policy, Job Satisfaction, Cultural Awareness
Influencer Authenticity: Unraveling The Impact On Modern Marketing Agnes Dini Mardani; Evrina Evrina; Bella Hartati
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.v7i3.9824

Abstract

This research investigates the dynamics of influencer authenticity and marketing effectiveness on consumer engagement and trust within PT. Unilever Indonesia, Tbk - Depo Makassar. Utilizing a quantitative research design with a sample of 130 consumers, path analysis using Smart PLS software was conducted to examine the direct and indirect effects of influencer authenticity and marketing effectiveness on consumer engagement and trust. The results reveal significant positive relationships between influencer authenticity and both consumer engagement and trust, highlighting the importance of genuine influencer engagements in fostering consumer connections and confidence in brands. However, while marketing effectiveness positively influences consumer engagement, its impact on consumer trust is not statistically mediated by engagement. These findings underscore the necessity for Unilever to prioritize authentic influencer partnerships and refine marketing strategies tailored to the unique characteristics of the Makassar market to enhance consumer trust and drive long-term brand loyalty and success. Keywords : Influencer Authenticity, Marketing Effectiveness, Consumer Engagement, Consumer Trust

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