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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 Variasi Menu Dan Desain Interior Terhadap Loyalitas Pelanggan Melalui Kepuasan Pelanggan Cafe Pizzaku Muara Badak Shepia Shalsabila Putri; Wira Bharata
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.v7i4.9987

Abstract

Dalam era globalisasi industri kuliner mengalami pertumbuhan signifikan di Indonesia. Berdasarkan data yang diperoleh dari Badan Pusat Statistik (BPS), salah satu bisnis kuliner yang paling berkembang saat ini adalah cafe atau restoran. Cafe dianggap tempat yang paling cocok dengan gaya hidup masyarakat saat ini. Penelitian ini bertujuan untuk mengetahui pengaruh variasi menu dan desain interior terhadap loyalitas pelanggan melalui kepuasan pelanggan café pizzaku muara badak. Metode penelitian menggunakan jenis pendekatan kuantitatif dengan menggunakan metode penelitian asosiatif. Populasi penelitian ini adalah pelanggan Cafe Pizzaku yang berada di wilayah Muara Badak, sedangkan sampel yang digunakan sebanyak 120 orang. Dalam penelitian ini pengambilan sampel menggunakan metode non-probability sampling, khususnya metode pendekatan purposive sampling. Teknik pengumpulan data yang digunakan adalah kuesioner berupa link google form. Analisis data penelitian ini menggunakan Partial Least Square (PLS) dan Software yang digunakan dalam penelitian ini adalah SmartPls 3.2.8. dengan pengujian model pengukuran (outer model), pengujian model struktural (inner model), dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa Variasi Menu dan Desain Interior berpengaruh signifikan terhadap Kepuasan Pelanggan, Variasi Menu dan Desain Interior juga berpengaruh signifikan terhadap Loyalitas Pelanggan, dan Kepuasan Pelanggan berpengaruh signifikan terhadap Loyalitas Pelanggan.
Pengaruh Motivasi, Kompetensi, dan Gaya Kepemimpinan Terhadap Kinerja Prajurit Bekangdam IV/Diponegoro Dimas Aditya Ambarwanto; Kasmari Kasmari
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.v7i4.9988

Abstract

This research aims to determine the influence of motivation, competence and leadership style on the performance of Bekangdam IV/Diponegoro Soldiers. The method used is quantitative with a type of field research. Through the accidental sampling technique, a sample of 72 soldiers was obtained. The data sources for this research are divided into primary data sources in the form of questionnaires and secondary data sources, namely documents in the form of additional data during the research. Data was collected through observation, documentation and questionnaires which became research instruments. Data was collected and then analyzed through multiple linear regression analysis and hypothesis testing. The results of the research state that Motivation, competency, and leadership style have a positive and significant effect on the performance of Bekangdam IV/Diponegoro Soldiers. The leadership style applied by the leader is a motivational type.
The Millennial Money Mindset: Redefining Financial Competency Abdul Rasyid; Andre Prasetya Willim; Siti Khaeryyah
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.v7i4.9989

Abstract

This study explores the relationships among Millennial Money Mindset, Economic Environment, Financial Literacy, and Financial Competency at Bank BRI's Pontianak branch. Using a quantitative research design, a sample of 70 customers was randomly selected, and data were analyzed using Smart PLS. The results demonstrate significant direct effects, with Millennial Money Mindset and Economic Environment both positively influencing Financial Literacy and Financial Competency. Additionally, the indirect effects show that Financial Literacy mediates the relationship between Millennial Money Mindset and Financial Competency, as well as between Economic Environment and Financial Competency, indicating that financial literacy plays a crucial role in enhancing financial competency. The findings suggest that fostering a positive millennial mindset and creating a conducive economic environment can improve financial literacy, leading to greater financial competency among customers. For Bank BRI, these results highlight the importance of developing financial education programs, offering tailored digital banking solutions, and engaging with the community to support financial literacy. By adopting these strategies, the bank can better serve its millennial clientele, ultimately contributing to increased customer satisfaction and sustainable business growth.
Implementasi Sistem Informasi Akuntansi dan Pencatatan Laporan Keuangan (Studi Kasus KUB Omah Kopi Mandiri) Miftakhul Fauziyah Khasanah; Yuliati Yuliati
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.v7i4.9991

Abstract

Kelompok Usaha Bersama Omah Kopi Mandiri adalah lembaga yang berdiri sejak 2016 berbentuk perkumpulan yang mengakomodir para petani kopi di Kecamatan Sendang Kabupaten Tulungagung, lembaga ini dibentuk guna meningkatkan nilai jual kopi dan memaksimalkan sumber daya yang ada dengan pengelolaan yang maksimal. KUB Omah Kopi mandiri memiliki sistem informasi akuntansi, dalam hal ini peneliti melakukan penelitian pada sistem penerimaan kas dan pengeluaran kas, dan telah melakukan pencatatan pada laporan keuangan. Penelitian ini menggunakan metode kualitatif deskriptif dimana data dikumpulkan melalui wawancara, observasi, dan dokumentasi. Temuan penelitian membuktikan bahwa sistem informasi akuntansi penerimaan kas dan pengeluaran kas di KUB Omah Kopi Mandiri masih cukup sederhana, sedangkan untuk laporan keuangan yang dimiliki belum memuat pos-pos yang sesuai dengan standar akuntansi yang ada, pencatatan banyak yang masih dicatat manual dan belum setiap transaksi dimasukkan dalam laporan keuangan. Kata Kunci : sistem informasi akuntansi; laporan keuangan; perusahaan
Pengaruh Persepsi Harga, Citra Merek Dan Electronic Word Of Mouth (E- WOM) Terhadap Minat Beli Aplikasi musik Spotify Premium Laili Maghfiroh; Siti Aminah
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.v7i4.10000

Abstract

The presence of music applications is an influence on people's lifestyles, especially the Millennial generation. The lifestyle of people who are influenced by the existence of the internetand current trends and the continued development of devices that increasingly provide convenience in supporting online activities, causing a shift in music listening habits from CD / radio to online music streaming, this shift causes a new trend, namely free topaid listening behavior. This study aims to determine the effect of price perception, Brand Image and E-WOM on Buying Interest in Spotify Premium Music Application Services. This research is included in the type ofquantitative research with the method of collecting data in the form of questionnaires. The sample in this study amounted to 80 respondents The sampling technique used was non-probability sampling with the purposive sampling method. Data are obtained by distributing questionnaires. The data analysis method uses Partial Least Square (PLS) analysis with the help of the Smart PLS 3.0 program, From the results of the study shows that Price Perception, Brand Image and E-WOM have a positive and significant effect on the Buying Interest of Spotify Premium Music Application Services. This is inline with the hypothesis, itcan be said to be significant (positive).
Pengaruh Persepsi Harga, Kualitas Pelayanan, dan Kepercayaan Pelanggan terhadap Keputusan Pembelian Ulang melalui Kepuasan Pelanggan Mixue Ice Cream & Tea Samarinda Mardalena Ardiyani; Ana Noor Andriana
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.v7i4.10003

Abstract

This study aims to determine how much effect of consumer behavior, such as price perceptions, service quality, and trust that consumer of Mixue ice cream & tea Samarinda get on repurchase decisions with customer satisfaction as an intervening variable. This is quantitative research with 110 primary data from questionnaires and using the Structural Equation Modelling (SEM) data analysis technique. Where the results show that perceived price, service quality and customer trust have a positive and significant effect on customer satisfaction. Price perceptions and service quality have a positive but insignificant effect on repurchase decisions, but customer trust has a positive and significant effect on repurchase decisions. And price perceptions have a positive but insignificant effect on repurchase decisions mediated by customer satisfaction, but service quality and customer trust have a positive and significant effect on repurchase decisions mediated by customer satisfaction.
Pengaruh Pemahaman Perpajakan, Kesadaran Wajib Pajak, dan Penurunan Tarif PPH Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pemilik UMKM Di Kabupaten Gresik Marcella Islamay Ellen Erindra Putri; Tituk Diah Widajantie
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.v7i4.10031

Abstract

This study aims to test empirically the effect of understanding taxation, taxpayer awareness, and reducing pph rates on the compliance of individual taxpayers who own MSMEs in Gresik District. The type of research used is quantitative research. The sample consists of taxpayers in the Gresik Pratama KPP working area. Determination of the sample in this study using probability sampling technique, namely simple random sampling and obtained as many as 100 respondents. The data collection technique used a questionnaire. This research analysis technique uses the PLS method and is tested using the SmartPLS 4.0 program. The results of this study indicate that understanding taxation has a positive and significant effect on taxpayer compliance, taxpayer awareness has a positive and significant effect on taxpayer compliance, a decrease in pph rates has a positive and insignificant effect on taxpayer compliance.
The Influence of Financial Literacy, Financial Technology, and Digital Marketing on Increasing MSME Income in The City of Surabaya Winda Ayu Nindhya; Tituk Diah Widajantie
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.v7i4.10032

Abstract

This research aims to test and prove the influence of financial literacy, financial technology, and digital marketing on increasing MSME income. The population in this research is MSMEs that have gone digital in the city of Surabaya. The sampling technique in this study used simple random sampling, totaling 98 respondents. The analysis technique used in this research is the Structural Equation Model (SEM) on a Partial Least Square (PLS) basis using Smart-PLS 4.0 software. The results of this research prove that financial literacy, financial technology, and digital marketing have a significant effect on increasing MSME income.
Pengaruh Magang Wirausaha Merdeka, Motivasi, Penggunaan Media Sosial Dan Self-Efficacy Dalam Meningkatkan Minat Berwirausaha Mahasiswa Aenuriya Syifana; 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.v7i4.10037

Abstract

This study aims to analyze the significance of the influence of independent entrepreneurial internships, motivation, social media usage, and self-efficacy on students' entrepreneurial interest. The method used in this research is correlational with a quantitative approach. The data collection technique used in this study is a questionnaire. The population in this study consists of students who have participated in the Independent Entrepreneurial Program in 2023, totaling 400 students from 8 universities. The sample in this study was taken from 30% of the total population, which is 120 students. The data analysis technique used in this study consists of instrument validity and reliability tests, classic assumption tests (normality test, heteroskedasticity test, and multicollinearity test), multiple regression analysis (t-test and F-test), and determination coefficient. The results of the study concluded that: Hypothesis 1 states that independent entrepreneurial internships have a significant effect on students' entrepreneurial interest. Hypothesis 2 states that motivation has a significant effect on students' entrepreneurial interest. Hypothesis 3 states that social media usage does not have a significant effect on students' entrepreneurial interest. Hypothesis 4 states that self-efficacy has a significant effect on students' entrepreneurial interest. Independent entrepreneurial internships, motivation, social media usage, and self-efficacy collectively or together influence entrepreneurial interest.
Analisis Pengaruh Ekspor, Harga Minyak Dan Kurs Terhadap Inflasi Di Indonesia Tahun 1990-2019 Huda Einurohmah; Maulidyah Indira Hasmarini
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.v7i4.10038

Abstract

The aim of this research is to analyze the influence of exports, oil prices, and exchange rates on inflation in Indonesia. This study employs secondary data obtained from IndexMundi, the World Bank, the Central Bureau of Statistics (BPS), and other supporting institutions during the period 1990-2019. The analysis utilizes regression analysis using the Error Correction Model (ECM) method. Subsequently, tests are conducted within the model using Stationarity Test, R-Square Test, F Test, and T Test. The results of the research indicate that the value of exports has a significant impact on inflation. Oil prices also have a significant influence on inflation. Exchange rates likewise have a significant impact on inflation. The results of the F Test analysis indicate that the independent variables, namely exports, oil prices, and exchange rates, collectively influence inflation in Indonesia.

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