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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 Tax Innovation, Taxpayer Awareness, Tax Knowledge, Tax Sanction, Kualitas Pelayanan Fiskus dan Kepercayaan Pada Pemerintah Terhadap Kepatuhan Wajib Pajak PBB-P2 Anggi Bela Ananda; Lintang Kurniawati
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.v7i4.10074

Abstract

Penelitian ini dilakukan bertujuan untuk mengetahui pengaruh tax innovation, taxpayer awareness, tax knowledge, tax sanction, kualitas pelayanan fiskus dan kepercayaan pada pemerintah terhadap kepatuhan wajib pajak bumi dan bangunan di Desa Pagak Kabupaten Sragen dengan jumlah populasi sebanyak 2.579 Wajib Pajak dan bertujuan untuk mengkaji perihal efektivitas dari variabel-variabel tersebut berdasarkan persepsi dari masyarakat dalam meningkatkan kesadaran pembayaran pajak di Indonesia. Metode kuantitatif digunakan dalam penelitian ini sebagai metodologi penelitiannya. Survey, observasi langsung, dan penyebaran kuisioner dalam penelitian ini dipilih untuk digunakan sebagai teknik dalam pengumpulan data. Hasil penelitian ini menunjukkan bahwa variabel Tax Innovation, Kualitas Pelayaan Fiskus dan Kepercayaan pada Pemerintah tidak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak PBB-P2, Sedangkan variabel Taxpayer Awarness, Tax Knowledge dan Tax Sanction berpengaruh secara signifikan terhadap Kepatuhan Wajib Pajak PBB-P2.
Studi Literatur: Relevansi Perilaku Keuangan Dan Nilai-Nilai Bela Negara Pada Generasi Z Muchammad Thoriqul Ulum; Indrawati Yuhertiana
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.v7i4.10075

Abstract

Tujuan dari artikel ini adalah untuk mengetahui perkembangan publikasi mengenai topik perilaku keuangan dari tahun 2018-2023 dan mengetahui artikel ilmiah yang memiliki jumlah kutipan terbanyak mengenai topik perilaku keuangan. Pengumpulan data dilakukan dengan menggunakan platform Google Scholar dengan kata kunci perilaku keuangan, bela negara, dan generasi Z. Dengan menggunakan kategori judul artikel, abstrak, dan kata kunci dalam rentan waktu 2018-2023. Hasil penelusuran menunjukkan bahwa terdapat 781 artikel. Jumlah artikel yang didapatkan akan dikelola melalui perangkat lunak VOSviwer 1.6.20. Dari 781 artikel yang ditemukan dalam kata kunci tersebut banyak diantaranya membahas mengenai perilaku keuangan generasi Z dan perilaku keuangan pada nilai-nilai bela negara. Hal ini sangat menarik karena perilaku keuangan generasi Z, yang mencakup topik seperti literasi keuangan, pengaruh digitalisasi, dan gaya hidup. Konsep perilaku keuangan dalam konteks bela negara, menyoroti isu-isu utama seperti literasi keuangan patriotik, partisipasi ekonomi, dan tanggung jawab sosial.
Pengaruh Literacy Food Terhadap Kualitas Hidup Perempuan Penambang Emas Skala Kecil Di Desa Logas Kabupaten Kuantan Singingi Toti Indrawati; Hilmah Zuryani; Rahmita Budiartiningsih
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.v7i4.10076

Abstract

This research aims to analyze the influence of food literacy on the quality of life of women small-scale gold miners in Logas Village, Kauntan Singingi Regency. Data was collected through literature and documentation studies as well as field surveys with the respondents being: women small-scale gold miners in Logas Village, Kuantan Singingi. The analysis uses qualitative descriptive. The results of the research show that the Food Literacy Component of ASGM Women in Logas village is categorized as good so that the knowledge of ASGM women in Logas village is good. The income ASGM women in Logas village exceeds the poverty line and 1 is borne by the husband. Even though their knowledge of food literacy is good, it is not intentional because of their low level of education so they cannot read, the income of ASGM women in Logas village can meet their food needs, food literacy affects the quality of life of ASGM women in Logas village.
Strategi Penguatan Potensi Lokal UMKM Batik Tulis Goluak Loge Untuk Mendukung Pembangunan Di Desa Logas Kabupaten Kuantan Singingi Hilmah Zuryani; Rahmita Budiartiningsih; Cut Endang Kurniasih; Zulfadil Zulfadil; Fakhri Rabialdy
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.v7i4.10077

Abstract

This research aims to analyze strategies for strengthening the local potential of Goluak Loge Batik Tulis MSMEs to support development in Logas Village, Kuantan Singingi Regency. Data was collected through questionnaires and interviews with respondents, namely the Logas Village government, Goluak Loge Written Batik MSME Workers and village residents who had bought the batik. The analysis uses SWOT and qualitative descriptive. The research results show that based on the SWOT analysis diagram image, this strategy is in quadrant 2 (OW). The strategy used is to change the old strategy into a new strategy, because stability in quadrant 2 indicates that this MSME is weak but has great opportunities. If you change your strategy, these MSMEs have the potential to continue to grow.
Pengaruh Store Atmosphere, Price Discount, Dan Shopping Lifestyle Terhadap Impulse Buying Generasi Z Pada Store KKV Tunjungan Plaza Surabaya Sintha Erika Putri; Acep Samsudin
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.v7i4.10084

Abstract

Thes purpose research to the influence of store atmosphere, price discounts, and shopping lifestyle on the impulse buying of generation Z Tunjungan Plaza Surabaya store at the KKV. The variables this research are store atmosphere, price discount, shopping lifestyle as the independent variable and impulse buying as the dependent variable. This study use multiple linear regression analysis as a quantitative tool. In this reaserch, 100 respondents served as the sample size. Sampling used a nonprobability sampling method with purposive sampling technique. The data collection method uses a questionnaire. The results of this research show that store atmosphere, price discounts, and shopping lifestyle simultaneously have a positive and significant influence on impulse buying at the KKV Tunjungan Plaza Surabaya store. The store atmosphere variable partially has no influence on impulse buying at Tunjungan Plaza Surabaya store at the KKV. The price reduction variable at the KKV Tunjungan Plaza Surabaya store relevants and favorably affects impulsive purchases. The shopping lifestyle variable has a favorable and relevants influence on spontaneous purchases at the KKV Tunjungan Plaza Surabaya store.
Employee Well-being in the Spotlight: The Role of HR in Mental Health Support Ridwan Hakiki; Hendrik Pandiangan; Dendi Zainuddin Hamidi
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.v7i4.10090

Abstract

This study investigates the intricate relationship between Human Resources (HR) practices, mental health support, employee engagement, and employee welfare within PT. Ekadharma International, Tbk's Pontianak branch. Through a sample of 65 employees, data was collected and analyzed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS) analysis. The results indicate a significant direct relationship between HR practices and employee engagement, as well as between HR practices and employee welfare. However, the direct relationship between mental health support and employee engagement was found to be non-significant. Despite this, both HR practices and mental health support were indirectly linked to employee welfare through employee engagement. These findings underscore the critical role of HR practices in fostering employee engagement and welfare, while highlighting the importance of integrating mental health support initiatives with strategies aimed at promoting employee engagement. The implications of these findings are discussed in terms of enhancing organizational performance and employee well-being within PT. Ekadharma International, Tbk's Pontianak branch.
Pengaruh Live Streaming Selling, Discount, Dan Kualitas Produk Terhadap Impulsive Buying Pada Pengguna E-Commerce Shopee Di Kota Surabaya Ardi Zulva Budianto; Yanda Bara Kusuma
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.v7i4.10091

Abstract

Perkembangan teknologi yang terus meningkat dengan adanya internet berdampak pada perkembangan bisnis online. Dalam upaya peningkatan penjualan inovasi dalam strategi pemasaran secara digital ikut berkembang dengan adanya fitur Live Streaming pada platform jual beli online seperti shopee, shopee menjadi salah satu e-commerce paling popular di Indonesia, dan memberikan pengalaman berbelanja dengan berinteraksi secara langsung antara penjual dan pembeli secara online. Penelitian ini bertujuan untuk menganalisis pengaruh Live Streaming selling, discount, dan kualitas produk terhadap impulsive buying. Impulsive Buying merupakan perilaku konsumen yang melakukan keputusan pembelian secara spontan, tidak terencana. Live Streaming selling, discount, dan kualitas produk menjadi faktor yang dapat mempengaruhi keputusan pembelian secara impulsive buying konsumen dalam berbelanja online. Penelitian ini menggunakan metode pendekatan kuantitatif dengan menyebarkan kuesioner dengan total sampel yang diambil yaitu 150 responden pemilik akun Shopee di Kota Surabaya. Sampel diambil dengan tenik purposive sampling. Data dianalisis menggunakan analisi regresi linear berganda dan uji hipotesis. Berdasarkan olah data yang dilakukan menggunakan SPSS 25. Didapatkan hasil penelitian menunjukkan bahwa Live Streaming selling, discount, dan kualitas produk secara parsial dan simultan berpengaruh siginifikan terhadap Impulsive Buying.
Pengaruh Brand Equity Dan Brand Love Terhadap Brand Trust Melalui Social Media Marketing Sebagai Variabel Intervening Pada Produk Perawatan Kulit Somethinc (Studi Pada Followers Instagram @Beliacosmetic) Ika Lestari; Nurul Azizah
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.v7i4.10094

Abstract

Penelitian ini menganalisis pengaruh Brand Equity dan Brand Love terhadap Brand Trust melalui Social Media Marketing sebagai variabel intervening pada produk perawatan kulit Somethinc, studi dilakukan pada followers instagram @beliacosmetic. Dengan menggunakan metode kuantitatif dan teknik purposive sampling, penelitian ini melibatkan 144 responden. Berdasarkan teknik analisis data uji validitas, uji reliabilitas, uji asumsi klasik, dan uji hipotesis dengan menggunakan analisis jalur dan analisis uji sobel dengan bantuan program pengolahan data menggunakan SPSS untuk windows versi 24. Hasil penelitian ini adalah 1) Brand Equity berpengaruh positif namun tidak signifikan terhadap Brand Trust produk Somethinc 2) Brand Love memiliki pengaruh negatif dan tidak signifikan terhadap Brand Trust produk Somethinc 3) Brand Equity memiliki pengaruh positif dan signifikan terhadap Social Media Marketing produk Somethinc 4) Brand Love memiliki pengaruh positif dan signifikan terhadap Social Media Marketing produk Somethinc 5) Social Media Marketing memiliki pengaruh positif dan signifikan terhadap Brand Trust melalui Social Media Marketing produk Somethinc 6) Brand Equity memiliki pengaruh negatif dan tidak signifikan terhadap Brand Trust produk Somethinc 7) Brand Love memiliki pengaruh positif dan signifikan terhadap Brand Trust melalui Social Media Marketing produk Somethinc.
Profesi Auditor Pemerintah dan Nilai-Nilai Bela Negara di Era Digital Aurelio Dicky Suwanto; Indrawati Yuhertiana
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.v7i4.10095

Abstract

Penelitian ini bertujuan untuk mengetahui perkembangan publikasi mengenai topik Profesi Auditor Pemerintah dan Nilai – nilai Bela Negara di Era Digital dari tahun 2018-2023 dan mengetahui artikel ilmiah yang memiliki jumlah kutipan terbanyak mengenai topik Profesi Auditor Pemerintah dan Nilai – nilai Bela Negara di Era Digital. Pengumpulan data dilakukan dengan menggunakan aplikasi publish or perish menggunakan database Google Scholar dengan kata kunci Auditor Pemerintah, Nilai Bela Negara, dan Era Digital. Dengan kategori yang digunakan yaitu judul artikel, abstrak, dan kata kunci dalam rentan waktu 2018-2023. Hasil penelusuran menunjukkan bahwa terdapat 556 artikel. Selanjutnya artikel tersebut yang akan dikelola melalui perangkat lunak VOSviewer 1.6.20. Dari 556 artikel dilakukan filter secara meluruh terkait topik yang berkaitan dengan Profesi Auditor dan Nilai – nilai Bela Negara di Era Digital menunjukkan 25 artikel yang relevan dengan topik tersebut. Kemudian dilakukan pemilihan variabel pada perangkat lunak VOSviewer dan didapat 18 item variabel yang berkaitan dengan profesi auditor pemerintah yang mengimplementasikan nilai bela negara di era digital saat ini.
Pengaruh Pengawasan Dan Disiplin Kerja Terhadap Kinerja Pegawai Negeri Sipil Pada Dinas Perindustrian Perdagangan Energi Dan Sumber Daya Mineral Provinsi Sumatera Utara Mutiah Khaira Sihotang
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.v7i4.10096

Abstract

This research aims to determine the influence of supervision and work discipline on the performance of civil servants at the Department of Industry, Trade, Energy and Mineral Resources, North Sumatera Province. The method in this research uses a descriptive quantitative approach. The total sample for this research was 68 respondents, namely civil servants of the Department of Industry, Trade, Energy and Mineral Resources of North Sumatera Province. The data source used in this research is primary data obtained by distributing questionnaires to respondents. The data analysis techniques in this research are data quality testing, classical assumption testing, multiple linear regression testing and hypothesis testing carried out using SPSS version 26 software. The results of the research show that simultaneously, supervision and work discipline have a positive and significant effect on employee performance as evidenced by the fcount value of 103,096 > ftable of 3,14 and a significance value of 0,000 < 0,05. Based on the results of the R-Square coefficient of determination (R2) test, it is known that 76% of the dependent variable, namely employee performance, can be influenced by the independent variables, namely supervision and work discipline. Meanwhile, the remaining 24% is influenced by other variables not examined in this research.

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