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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
 142   143   144   145   146 
Pengaruh Kualitas Pelayanan, Nilai Yang Dirasakan, Dan Kepercayaan Terhadap Loyalitas Pelanggan PT. KAI Di Wilayah DAOP 8 Surabaya Anisah Salwa Agustina; 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.v7i4.10098

Abstract

This study used a quantitative approach and an associative research design to investigate the effects of service quality (X1), perceived value (X2), and trust (X3) on customer loyalty (Y) of PT. KAI in the DAOP 8 Surabaya area, both partially and simultaneously. In this research, respondents from PT. KAI clients in the DAOP 8 Surabaya region, who have used transportation services at least twice, filled out a questionnaire to contribute data. Using the Lemeshow Formula, 96 respondents were determined as representative samples. The study assessed the validity and reliability of the research instrument, with results supporting their credibility. Data analysis employed multiple linear regression, supplemented by tests for classical assumptions, F-tests, t-tests, and coefficient of determination tests. Through t-test analysis (partial test), the study revealed that while service quality (X1) doesn't significantly impact customer loyalty (Y), perceived value (X2) and trust (X3) do. The coefficient of determination, at 0.698, suggests that service quality, perceived value, and trust collectively influence customer loyalty by 69.8%, leaving 30.2% influenced by other variables beyond the model.
Pengaruh Kepuasan Transaksi Belanja Online Dan Kepercayaan Konsumen Terhadap Sikap Konsumen E-Commerce (Kasus Pada Pembelian Produk Shopee Di Kalangan Generasi Z Dusun Ciherang, Karawang Abdullah Fatah; Citra Savitri; Syifa Pramudita Faddila
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.v7i4.10099

Abstract

The advancement of information and communication technology in the digital era has revolutionized societal consumption patterns, with online shopping platforms such as Shopee emerging as the preferred choice. This study examines the factors influencing consumer attitudes towards Shopee utilizing a quantitative approach and employing a multiple regression model. From a population of 143 Generation Z individuals in Ciherang village, Karawang, a sample of 105 participants was selected. The results underscore the pivotal role and mutual interaction of transaction satisfaction and consumer trust in shaping consumer attitudes towards the Shopee platform. The findings reaffirm the necessity of emphasizing consumer satisfaction and trust to bolster support for e-commerce, as well as the significance of integrated efforts to cultivate a robust relationship in the context of online shopping.
Pengaruh Kepemilikan Institusional, Profitabilitas, Corporate Governance, Dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility Silvia Wulandari; 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.v7i4.10101

Abstract

This study aims to examine the influence of institutional ownership, profitability, corporate governance, and company size on corporate social responsibility (CSR) disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. The population of this study consists of all manufacturing sector companies listed on the IDX during the period 2018-2022, totaling 185 companies. This study utilizes secondary data obtained from the annual reports of companies listed on the IDX from 2018 to 2022. The sampling technique employed is purposive sampling, resulting in a sample size of 36 companies. The sample comprises 151 company data from the years 2019 to 2022. Data collection is conducted using the documentation method with multiple linear regression analysis. The results indicate that institutional ownership, company size, and corporate governance do not significantly influence CSR, whereas profitability significantly affects CSR.
Pengaruh Lingkungan Sosial, Uang Saku, Kontrol Diri Dan Gaya Hidup Terhadap Perilaku Menabung Mahasiswa Universitas Muhammadiyah Sidoarjo Mochammad Rendy Pamungkas; Sriyono Sriyono; Wisnu Panggah Setiyono
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.v7i4.10102

Abstract

Saving is the most appropriate way to face the uncertainties of life's journey. Savings can be considered a savior when the economy is unstable. Good saving behavior is required to have adequate savings. This study aims to determine whether social environment, allowance, self-control, and lifestyle influence the saving behavior of students at Muhammadiyah University of Sidoarjo. This research employs a quantitative method. The population in this study is 11,631 and the sample size is 100 respondents. Random sampling technique is used for sample selection. The data used are primary and secondary data collected through questionnaire distributed via Google Forms. Based on the data analysis results, it is found that the social environment, allowance, self-control, and lifestyle collectively have a positive and significant effect on saving behavior. Social environment positively and significantly affects saving behavior, allowance positively and significantly affects saving behavior, self-control positively and significantly affects saving behavior, and lifestyle positively and significantly affects saving behavior.
Pengaruh Ukuran Dewan Komisaris, Proporsi Komisaris Independen, Kepemilikan Manajerial, Kepemilikan Institusional, Dan Komite Audit Terhadap Pengungkapan Corporate Social Responsibility (CSR) Muhammad Isya Cholillah; 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.v7i4.10105

Abstract

The purpose of this study is to analyze whether the board size, proportion of independent commissioners, managerial ownership, institutional ownership, and audit committee size influence corporate social responsibility (CSR) disclosure in banking companies. The population of this study consists of banking companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021, totaling 46 companies. This research uses secondary data obtained from the annual reports of companies listed on the IDX from 2018 to 2022. After adjusting for purposive sampling criteria, the total sample obtained is 44 companies. Data collection is conducted using documentation method with multiple linear regression analysis technique. The research results show that the Board of Commissioners, Institutional Ownership, and Audit Committee have a significant influence on Corporate Social Responsibility (CSR) in banking companies listed on the BEI in 2018-2021, in accordance with agency theory. However, the proportion of independent commissioners and managerial ownership do not have a significant influence on CSR, in line with legitimacy theory.
Pengaruh Religiusitas, Keadilan Perpajakan Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Silvani Prisilya Putri Handoyo; Bill J.C Pangayow; Elia Madatu Tandililing; Yohanes C. Seralurin; Ulfah Rizky Muslimin
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.v7i4.10106

Abstract

Penelitian ini bertujuan untuk menginvestigasi pengaruh religiusitas, keadilan perpajakan, dan kualitas pelayanan pajak terhadap kepatuhan wajib pajak orang pribadi. Metode penelitian lapangan digunakan dengan teknik pengumpulan data menggunakan kuesioner dan studi pustaka. Sampel dipilih menggunakan teknik purposive sampling dengan kriteria wajib pajak orang pribadi di Kantor Pelayanan Pajak (KPP) Pratama Kota Jayapura. Analisis data dilakukan menggunakan Structural Equation Model - Partial Least Square (SEM-PLS) dengan bantuan WarpPLS 8.0. Hasil penelitian menunjukkan bahwa religiusitas, keadilan perpajakan, dan kualitas pelayanan pajak secara signifikan mempengaruhi kepatuhan wajib pajak orang pribadi. Implikasi penelitian ini adalah perlunya pemahaman yang lebih dalam terkait aturan perpajakan, peningkatan sosialisasi mengenai manfaat pajak, dan pertimbangan variabel tambahan serta metode pengumpulan data yang lebih variatif pada penelitian selanjutnya. Keywords: religiusitas, keadilan perpajakan, kualitas pelayanan pajak, kepatuhan wajib
Pengaruh Supervisor Support Terhadap Turnover Intention Yang Di Mediasi Oleh Employee Engagement Pada Perusahaan Manufaktur Di Kawasan EJIP Patricia Putri Wulandari; Muhamad Ekhsan
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.v7i4.10108

Abstract

The study looks at how senior support affects the number of employees leaving a manufacturing company in the EJIP area, which is an integrated manufacturing industrial area in Cikarang, Bekasi. The study includes 77 workers from manufacturing companies, which is mostly made up of manufacturing plants from different sectors. One of the factors that may influence employees to leave the company is the lack or excess of superior support and the level of employee involvement that is minimal or overrepresented. Research shows that employee resilience has a significant positive impact on exit intensity. This finding also shows that superior support can also contribute to employee engagement. In addition, senior support also has a positive effect on employee exit intensity due to the presence of inappropriate senior support, resulting in an increase in employees who intend to exit the company. As well, employee involvement can contribute as a mediator between turnover intentions and supervisory support. The study's limitations include a limited number of respondents and a single study location. Therefore, we recommend expanding the sample from multiple companies, incorporating additional independent variables, employing diverse data collection methods, and conducting longitudinal research to observe changes in the phenomenon over time.
Pengaruh Gaya Kepemimpinan Transformasional, Iklim Organisasi Dan Sistem Informasi Manajemen Terhadap Kinerja Karyawan Home Industri Im Creation Bag Di Sidoarjo Intan Agustin; Sumartik Sumartik; Hasan Ubaidillah
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.v7i5.10109

Abstract

Value Keberhasilan mencapai tujuan perusahaan tergantung pada kualitas karyawannya. Jika suatu perusahaan ingin memiliki keunggulan kompetitif melalui sumber daya manusia (SDM), maka harus menciptakan konsep pelatihan SDM yang berkelanjutan. Gaya Kepemimpinan Transformasional sangat penting agar karyawan dan perusahaan bisa lebih efektif Jenis penelitian yang digunakan dalam penyusunan artikel ini adalah penelitian eksploratif (explanatory Research), yaitu penelitian yang menyelidiki hubungan antar variabel dan menguji faktor-faktor yang dihipotesiskan yang telah dirumuskan sebelumnya. Penelitian eksplanasi ini disebut juga penelitian hipotesis. Berdasarkan hasil penelitian dapat disimpulkan bahwa: Pada Gaya Kepemimpinan Transformasional nilai hitung > tabel. Dengan demikian dapat disimpulkan bahwa secara parsial terdapat pengaruh yang signifikan antara Gaya Kepemimpinan Transformasional terhadap kinerja karyawan. Dalam Iklim Organisasi hitung > tabel. Dengan demikian dapat disimpulkan bahwa secara parsial terdapat pengaruh yang signifikan antara Iklim Organisasi terhadap kinerja pegawai. Dan pada Sistem Informasi Manajemen terlihat nilai t untuk variabel. Oìeh karena itu, hitung > table. Dengan demikian dapat disimpulkan bahwa secara parsial terdapat pengaruh yang signifikan antara Sistem Informasi Manajemen terhadap kinerja pegawai. Kinerja pegawai secara simultan dipengaruhi oleh Gaya Kepemimpinan Transformasional, Iklim Organisasi dan Sistem Informasi Manajemen Kinerja. Maka untuk meningkatkan kinerja karyawan Perusahaan, Properti memerlukan Gaya Kepemimpinan Transformasional, Iklim Organisasi dan Sistem Informasi Manajemen Kinerja. Dan yang mempunyai hubungan paling besar adalah Iklim Organisasi terhadap kinerja karyawan.
Pengaruh Likuiditas, Pertumbuhan Perusahaan, Keputusan Investasi, Per, Profitabilitas, Dan Leverage Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Wahyu Amriani Butar Butar; Selvia I Simanjuntak; Annisa Nauli Sinaga; Yonson Pane
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.v7i4.10112

Abstract

Saat ini perkembangan persaingan dunia bisnis semakin ketat, menuntut perusahaan untuk meningkatkan kinerjanya agar tetap bertahan dan dapat mencapai tujuan nya yaitu mencari keuntungan. Dalam penelitian ini bertujuan untuk menganalisis Pengaruh Likuiditas, Pertumbuhan Perusahaan, Keputusan Investasi, PER, Profitabilitas, Leverage Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan penelitian kuantatif dan Teknik pengambilan purposive sampling. Populasi dalam peneltian ini adalah 228 Manufaktur di Bursa Efek Indonesia(BEI). Sampel penelitian ini berjumlah 184. Modelnya dengan regresi linear berganda. Hasilnya adalah Likuiditas tidak berpengaruh secara parsial dan tidak signifikan terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Pertumbuhan Perusahaan tidak berpengaruh secara parsial dan tidak signifikan perusahaan terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Keputusan Investasi tidak berpengaruh secara parsial dan tidak signifikan terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). PER berpengaruh secara parsial dan signifikan terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Profitabilitas berpengaruh secara parsial dan signifikan terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Leverage tidak berpengaruh secara parsial dan tidak signifikan terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI).Likuiditas, Pertumbuhan Perusahaan, Keputusan Investasi, PER, Profitabilitas, dan Leverage berpengaruh simultan dan signifikan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia (BEI).
Pengaruh Kualitas Produk, Persepsi Harga, Store Atmosphere Terhadap Keputusan Pembelian Pada Forthis House Coffee Kota Samarinda Ainnul Kharim; Muhammad Zaini
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.v7i4.10119

Abstract

Talking about coffee is always a conversation that attracts people's attention, especially coffee lovers. In Indonesia, coffee has become a popular trend because many people like this drink, this is in accordance with the Theory of Planned Behavior (TPB) and this theory is used as the grand theory in this research. This research aims to determine the influence of product quality, price perception, store atmosphere on purchasing decisions partially and simultaneously. This research uses quantitative research using an associative approach with a Likert scale. The sampling technique used was the Probability Sampling technique via Accidental Sampling with a sample of 100 Forthis House Coffee consumer respondents in Samarinda City. This research uses the Statistical Package for The Social Science (SPSS Version 26) to test the hypothesis. The research results show that there is a significant influence on price perceptions and store atmosphere, while product quality does not have a significant influence on purchasing decisions. However, simultaneously these three variables have a significant influence on purchasing decisions. So this research proves that consumers of Forthis House Coffee in Samarinda City really consider the price offered and really pay attention to the atmosphere of the cafe so they can make purchasing decisions about Forthis House Coffee in Samarinda City.

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