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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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Analisis Faktor-Faktor Yang Mempengaruhi Audit Report Lag Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Mugi Handayani; Rina Trisnawati
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.v7i4.10044

Abstract

The aim of this research is to analyze the influence of Audit Tenure, Audit Committee Size, Audit Committee Expertise, Audit Committee Meetings and Financial Distress on Audit Report Lag. The population in this research is manufacturing companies in the goods and consumption sector listed on the Indonesia Stock Exchange in 2019-2022, totaling 78 companies. The sample was determined using a purposive sampling technique, namely selecting samples based on certain criteria, so that 140 samples were obtained. Data processing in this study used the Statistical Package For The Social Sciences (SPSS) software version 25, showing that audit committee meetings and financial distress had an effect on audit report lag in goods and consumer sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. , while audit tenure, audit committee size and audit committee expertise have no effect on audit report lag in consumer goods and manufacturing sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period.
Pengaruh Kinerja Keuangan, Profil Perusahaan, Kepemilikan Manajerial, Kebijakan Deviden, Dan Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility Meisa Widhaningrum; Rina Trisnawati
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.v7i4.10054

Abstract

This study aims to analyze whether financial performance, company profile, managerial ownership, dividend policy, and board of commissioners affect Corporate Social Responsibility disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2022. The population in this study consists of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2022, totaling 228 companies. This research utilizes secondary data obtained from the annual reports of companies listed on the IDX from 2019 to 2022. The sampling technique employed is purposive sampling method, resulting in a sample of 23 companies with data analyzed from 92 companies over the years 2019 to 2022. Data collection is conducted through documentation method with multiple linear regression analysis technique. The research findings indicate that only one variable, namely financial performance, significantly influences CSR disclosure, while the other four variables, namely company profile, managerial ownership, dividend policy, and board of commissioners, do not have a significant influence on CSR disclosure.
The Influence Of Interpersonal Communication On Organization Performance : A Meta-Analysis Rahmi Wahyuni
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.v7i4.10060

Abstract

This study aims to investigate the significant impact of interpersonal communication on overall organisational performance. This type of research is a meta-analysis research. The inclusion criteria in the study are research from national or international journals indexed by SINTA and Scopus, research related to personal communication on organisational performance, research published in 2020-2024, and attach complete data in analysing the effect size value. The analysis includes a comprehensive review of the existing literature on the topic, covering a range of industries and organisational settings. The results of the meta-analysis indicated a strong positive influence between interpersonal communication and organisational performance with a value of rES=0.818; z= 0.629; p < 0.001) with a high effect size category. Furthermore, this study revealed that effective interpersonal communication can increase employee engagement, enhance collaboration, and improve problem-solving ability, which ultimately results in better organisational outcomes. The findings also highlight the importance of considering individual differences, such as personality traits and job complexity, in understanding the impact of interpersonal communication on organisational performance. The research has significant implications for organisational leaders and managers, who emphasise the importance of fostering a culture of open and effective communication within their organisations. By understanding the critical role interpersonal communication plays in driving organisational performance, leaders can develop targeted strategies to improve communication and
Analisis Transmisi Kebijakan Moneter Dalam Mengendalikan Stabilitas Harga Dan Output Agregat Di Indonesia Fatma Hairani; Bakhtiar Efendi
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.v7i4.10061

Abstract

kebijakan moneter menjadi langkah streategi untuk menegndalikan stabilitas ekonomi dengan beberapa intrument kebijakan moneter guna meningkatkan pertumbuhan ekonomi. Tujuan dengan adanya penelitian ini dapat mengetahui pengaruh inflasi terhadap pertumbuhan ekonomi serta variabel lainnya seperti kurs, jumlah uang beredar, ekspor, investasi dan suku bunga. Dengan metode analisis two stage least square (TSLS) yang menghasilkan bahwa inflasi berpengaruh positif terhadap pertumbuhan ekonomi, kurs dan suku bunga menunjukkan hasil yang negatif terhadap inflasi.
Analisis Green Finance Dan Sustainable Development Goals Di Rising Star Emerging Market Countries Putri Dwi Maghfirah; Rusiadi Rusiadi; Wahyu Indah Sari
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.v7i4.10062

Abstract

Dalam perspektif perlindungan lingkungan, pengembangan ekonomi hijau akan membantu membimbing masyarakat industri tradisional untuk mewujudkan revolusi energi di bidang produksi, sirkulasi, dan konsumsi, sehingga pola pembangunan luas suatu negara “konsumsi energi tinggi, polusi tinggi, dan emisi tinggi” dapat diubah. Dari perspektif ekonomi, “transformasi hijau” dapat secara efektif mendorong perkembangan proses “menyesuaikan struktur ekonomi dan menstabilkan pertumbuhan”. Menurut Organisasi Perburuhan Internasional (ILO) pengembangan ekonomi hijau dapat menambah hampir 60 juta pekerjaan ke seluruh dunia. Model analisis memakai panel ARDL (Autoregressive Distributed Lag) yang merupakan model regresi linier yang memperhitungkan pengaruh waktu. Hasil penelitian ini mengungkapkan bahwa secara keseluruhan leading indicator variabel dalam short run adalah inflas, sedangkan dalam long run terdapat dua variabel leading indicator yaitu adalah climate change dan green investment . Kata kunci : inflasi,financial technologi, green finance,green investment, green economy,sustainable development
Pengaruh Strategi Marketing, Pelayanan, Dan Pinjaman Terhadap Peningkatan Kinerja Karyawan PT. Bank Mandiri Taspen Kc Pematang Siantar Aulia Rafli; Enryco Septian Sidabutar; Deni Faisal Mirza; Susan Novrini
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.v7i4.10067

Abstract

The aim of the research is to determine the results of the analysis of the influence of Marketing, Service and Loan Strategies on Increasing Employee Performance at PT. Bank Mandiri Taspen KC Pematang Siantar. The research methods used in this research include quantitative. The population of this research is all active employees at PT. Bank Mandiri Taspen KC Pematang Siantar. Sampling was carried out by distributing questionnaires via gform to 22 employees of PT. Bank Mandiri Taspen KC Pematang Siantar uses the Census method where the entire population is sampled. The data analysis technique uses multiple linear regression. The results of partial hypothesis calculations obtained tcount > ttable or, 4.594 > 2.085 and 0.000 < 0.05, meaning that marketing strategy has a partial positive and significant effect on employee performance. The results of partial hypothesis calculations obtained tcount > ttable or 3.511 > 2.085 and 0.002 < 0.05, meaning that service has a partial positive and significant effect on employee performance. The results of partial hypothesis calculations obtained tcount > ttable or 3.545 > 2.085 and 0.002 < 0.05, meaning that loans have a partial positive and significant effect on employee performance. The results of simultaneous hypothesis calculations obtained a value of Fcount (30.028) > Ftable (3.522) and 0.000 < 0.05, meaning that marketing, service and loan strategies have a positive and significant effect simultaneously on employee performance. The results of the coefficient of determination test which can be seen from the Adjusted R Square are 83.3%, showing that marketing, service and loan strategies affect employee performance, while the remaining 16.7% is influenced by other variables outside the research model.
Evaluasi Sistem Pemberian Kredit Pada PT ABC Nur Dina
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.v7i4.10068

Abstract

The purpose of this study is to assess the process of granting credit to PT ABC, especially how the process of applying for and disbursing credit. The research was conducted by looking at and talking with PT ABC employees. The results show that PT ABC's lending procedure is running in accordance with the current procedure. Sales handle credit applications, and prospective debtors are briefed on credit terms. The survey head enters the survey data into the system for further study. Credit disbursement after leadership approval and administrative research Collateral documents and credit cards are given to debtors who pay off their credit. The submitted documents are eligible for credit. This study improves our understanding of how PT ABC provides credit and offers suggestions for improvement.
Pengaruh Kualitas Produk Dan Psikologi Konsumen Terhadap Keputusan Pembelian Pada UMKM Dapur Opat Rizky Wahyu Pratama; Enjang Suherman; Laras Ratu Khalida
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.v7i4.10071

Abstract

The phenomenon that occurs in MSMEs is that there are several consumers who have made purchases but after some time do not make purchases again from the Dapur Opat MSMEs. The aim of this research is to examine product quality and consumer psychology regarding purchasing decisions at Dapur Opat MSMEs. The method used in this research is descriptive quantitative, data collection methods using questionnaires and Likert scales. The population in this study were consumers from Dapur Opat MSMEs, the sample used was 97 respondents, in data analysis. Multiple linear regression analysis technique with a significance level of 0.05. The entire analysis was calculated using the SPSS version 23 program. The test results show that (1) partially product quality has a significant positive effect on purchasing decisions at Dapur Opat MSMEs. (2) partially consumer psychology has a significant positive effect on purchasing decisions at Dapur Opat MSMEs. (3) simultaneously product quality and consumer psychology have a positive and significant effect on purchasing decisions. So, Dapur Opat MSMEs must be able to maintain product quality and provide good consumer psychology to improve consumer purchasing decisions.
Analisis Biaya Promosi Pada PT. Bangun Karawang Megah Nuke Betharini; Dedi Mulyadi; Santi Pertiwi Hari Sandi
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.v7i4.10072

Abstract

With the increasing need for housing in Karawang, PT. Bangun Karawang Megah saw a promising opportunity and decided to build housing in response to increasing demand. To market this housing project, PT. Bangun Karawang Megah plans a careful promotional strategy. This research aims to find out how promotional costs can increase revenues at PT. Build a Magnificent Karawang. The method uses descriptive qualitative techniques using interview data collection and literature studies related to the research variables. The results that were published based on the interviews that had been conducted were PT. Bangun Karawang Megah uses various platforms to promote its housing such as Instagram, brochures, banners and billboards. The company also provides special service to customers with additional offers in the form of free aluminum frames, washing machines and back covers. The conclusion obtained based on interviews that have been conducted is the importance of promotion via Instagram. Anjar Septianto's involvement as a brand ambassador proves that investment in public figures can provide a 28.49% increase in sales in August, even though the cost of promotion using a brand ambassador is relatively low, only Rp. 2. 500,000, but this promotion proved to be very profitable because it succeeded in increasing revenue from IDR 8,748,000,000 to IDR 20,250,000,000 and this revenue became the highest revenue obtained by the company in 2023.
Keberlangsungan UMKM Saat Ada dan Tidaknya Tiktok Shop Prespektif Persaingan Pasar Syariah (Studi Di Pasar Panorama Kota Bengkulu) Aldo Aldo; Desi Isnaini; Nurrahmah Putry
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.v7i4.10073

Abstract

Based on the perspective of sharia market competition, the aim of the research is to find out the sustainability of MSMEs in the Panorama market of Bengkulu city when there are and are not TikTok shops based on the perspective of sharia market competition. To find out how efforts are made by MSME players in the Panorama market of Bengkulu city. in facing market competition when there is or is not a TikTok shop based on the perspective of sharia market competition. The type of research used is field research with data collection methods, namely observation, interviews and documentation with a descriptive qualitative approach in analyzing the data. The subjects in this research are MSME traders in the Bengkulu City Panorama Market. The results that emerge from this research are the sustainability of MSMEs in the Bengkulu City Panorama Market when there are no TikTok shops. The Bengkulu City Panorama Market MSMEs do not manage employees and customers, lack of product innovation and sales, some even don't do it at all, lack of creativity and innovation among MSME players, dishonesty and openness regarding purchasing capital and profits taken, related to the efforts made by MSME players, including continuing to sell at the stalls they own. do not try to compete by selling on TikTok shops or other e-commerce, while a small part of the traders only post normally on Whatsapp, Facebook and Instagram. Therefore, if viewed from the perspective of sharia market competition, the things mentioned above are not in accordance with Fatahana's nature, namely professionalism. and tabigh, namely conveying things about the product truthfully.

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