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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 Diskon, Tagline Gratis Ongkos Kirim, Dan Shopping Lifestyle Terhadap Keputusan Pembelian Impulsif Pada E-Commerce Shopee (Pada Mahasiswa Universitas Pelita Bangsa Angkatan 2020 Yang Menggunakan E-Commerce Shopee) Adelia Anggraeni Laksmawan; Langgeng Sri Handayani
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.v7i4.10182

Abstract

The increasing interest in shopping online among the public, including students, has resulted in many E-Commerce emerging in Indonesia, one of which is Shopee. Shopee promotional programs such as discounts, free shipping taglines, have made the online shopping platform popular in Indonesia, especially for people who have a shopping lifestyle and tend to make impulse purchases. This research aims to find out the influence of discounts, free shipping taglines, and shopping lifestyle on impulse buying decisions on E-Commerce Shopee, among Pelita Bangsa University students class of 2020. This research uses quantitative methodology, the population is unknown with a sample of 100 students. Data collection used questionnaires that had been distributed, and used the SPSS 27.0 program as a data analysis tool. The results of this research show that discounts have a positive but not significant effect on impulse buying decisions, the free shipping tagline has no effect on impulse buying decisions, and lifestyle shopping has a positive and significant effect on impulsive buying decisions. The discount variable, free shipping tagline, and shopping lifestyle influence impulsive purchasing decisions by 36.1%, and the remainder is influenced by other variables not examined in this penelitian.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI BERDASARKAN METODE FULL COSTING DALAM MENENTUKAN HARGA JUAL (STUDI KASUS UMKM BOLU HARUM WANGI) Cita Rizki; Sihabudin Sihabudin; Robby Fauji
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.v7i4.10192

Abstract

UMKM Harum Wangi cake is a business operating in the culinary sector which produces various cakes such as sponge cake, brownies and donuts. One of the obstacles to production is that determining the selling price is often inaccurate and causes the determination of the cost of production and raw material costs to be irrelevant, thus giving rise to overhead costs for labor and the production process. This research aims to analyze the calculation of the cost of production based on the full coasting method for UMKM Harum Wangi cake. The method used in this research is quantitative. Based on the research results, it can be seen that perhit. The basic production costs applied by UMKM for Harum Wangi cakes do not yet refer to the full costing method that has been calculated. The difference in cost of production between companies using the Full Costing method is caused by differences in cost allocation which shows that there is an advantage in calculating the cost of production based on the Full Costing method and to be able to determine the cost of goods sold, namely production costs must be calculated at the beginning of each month based on the previous period's sales report. This research aims to calculate the cost of goods for UMKM fragrant cakes using the Full Costing method. Keyword : Price, Production, Fullcosting
Analisis Break Even Point (BEP) Sebagai Perencanaan Laba Pada UMKM Kerupuk Asoy Rengasdengklok Karawang Yessy Shafira Danti Widyasari; Sihabudin Sihabudin; Robby Fauji
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.v7i4.10193

Abstract

UMKM Kerupuk Asoy is a business that produces crackers made from wheat flour and starch. The average production carried out by UMKM Asoy Crackers in a month reaches 420 to 480 bales. Break even point (BEP) analysis is an analytical technique used to determine conditions where a company in carrying out its activities does not make a profit and does not suffer a loss or the amount of income is equal to the amount of costs incurred. The aim of this research is to find out how much break even point and margin of safety experienced and achieved UMKM Kerupuk Asoy in August 2023 and to make a profit plan in October 2023 to achieve the profits expected UMKM Kerupuk Asoy. This research uses break even point data analysis and margin of safety analysis. The method used in this research is a quantitative descriptive approach by presenting a summary of the data and values calculated based on the data collected. The results of this research show that there is a difference in achieving the break-even point in rupiah and quantity, this is due to differences in sales volume. Keywords: UMKM, Break Even Point, Margin of Safety, Profit Planning
Money Mastery: Elevating Your Financial Competence in a Fast-paced World Linda Ayu Oktoriza; Amimah Qodari; Vera Sari
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.v7i4.10195

Abstract

This research investigates the intricate relationships between financial education, technology utilization, financial behavior, and financial competence among customers of Bank BCA Tembalang. Utilizing a quantitative research design and employing random sampling, data was collected from 70 bank customers. Path analysis using SmartPLS was conducted to examine direct and indirect effects. The results reveal significant direct effects of financial education and technology utilization on financial competence, as well as significant indirect effects through financial behavior. Financial education emerges as a key driver in shaping positive financial behaviors and enhancing financial competence, while the utilization of financial technology also plays a significant role. These findings underscore the importance of targeted educational initiatives and the adoption of digital financial tools in promoting financial literacy and empowering individuals to make informed financial decisions. Ultimately, this research contributes to the advancement of strategies aimed at improving financial well-being and service efficiency within the banking sector.
Strategi Pemasaran Perusahaan Furniture CV. Orcard Collection Dalam Mempertahankan Usaha Furniture Pada Masa Peralihan Pandemi Ke Endemi Covid-19 Melen Fitria Senna Ayrdelan; Erlita Ridanasti
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.v7i4.10217

Abstract

Building an existence in the furniture industry, CV Orcard Collection, a company that focuses on the production of wooden and rattan furniture, has faced various challenges in following the fast-changing market dynamics. Thus, there is a need for an in-depth analysis of the marketing strategies implemented by CV Orchard Collection in order to maintain and increase market share. Therefore, this research was conducted with the aim of analyzing the marketing strategy through Segmentation, Targeting, and Positioning (STP) applied by CV Orcard Collection and analyzing the 7P marketing mix elements (Product, Price, Place, Promotion, People, Process, and Physical Evidence) used by CV Orchard Collection in maintaining the furniture business during the transition from pandemic to Covid-19 endemic. The results of the STP analysis show that CV Orcard Collection has succeeded in identifying relevant market segments and determining the right target market, as well as positioning itself as a provider of wood and rattan furniture products with superior quality. In the context of the 7P marketing elements, the company has considered aspects such as product quality, appropriate pricing, effective distribution strategies, appropriate promotion, and attention to customer service and production processes. The conclusion from the analysis is that CV Orcard Collection has implemented an effective marketing strategy with the STP approach, focusing on market segmentation based on geographic, and psychographic consumers. By targeting property business owners and business people, and positioning itself through the tagline "3T", the company has succeeded in maintaining business sustainability. In the context of the 7Ps, CV Orcard Collection highlights its superior products, sets prices with a customized formula, and utilizes strategic physical locations, promotional efforts are focused on digital marketing, building positive relationships with consumers, ensuring production processes according to the tagline and maintaining a reputation as a high-quality furniture manufacturer. Therefore, this research can be a constructive suggestion for CV Orcard Collection to continue to update market segmentation and diversify target markets, maintain product quality consistency, and utilize local distribution and online platforms, while increasing visibility through social media, customer service, and production process efficiency, and strengthening branding and supporting facilities to improve consumer perception and company competitiveness.
Pengaruh Pelatihan, Pengembangan Karir Dan Produktivitas Terhadap Kinerja Karyawan Rumah Sakit Umum Royal Prima Medan Tri Putra Gea; Siti Jamilah Nasution; Kristiana br Sinabariba; Kristi Endah Ndilosa Ginting; Mella Yunita
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.v7i4.10219

Abstract

Tujuan penelitian ini adalah menguji pengaruh Pelatihan kerja, pengembangan karir dan produktivitas kerja RSU Royal Prima Medan. Penelitian ini menggunakan metode kuantitatif, populasi yang digunakan yaitu berjumlah 127 orang dan menggunakan metode simple random sampling dengan pengambilan anggota secara acak. Data yang dikumpulkan melalui kuesioner,wawancara dan buku-buku serta jurnal lainnya. Hasil penelitian ini menunjukkan bahwa secara persial Pelatihan berpengaruh positif dan signifikan terhadap kinerja karyawan, Pengembangan karir berpengaruh positif dan signifikan terhadap kinerja karyawan, Produktivitas kerja berpengaruh positif dan signifikan terhadap kinerja karyawan dan Secara simultan Pelatihan kerja, pengembangan karir dan produktivitas kerja berpengaruh positif dan signifikan terhadap kinerja karyawan RSU Royal Prima Medan. Hasil dari Determinasi menunjukkan sebesar 0.559 artinya Pelatihan kerja, pengembangan karir dan produktivitas kerja RSU Royal Prima Medan sebesar 55,9%.
Analisis Pengaruh CAR, NPF, FDR, dan BOPO Terhadap Kinerja Keuangan (ROA) Perbankan di Indonesia Vina Wijayanti; Nursiam Nursiam
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.v7i4.10223

Abstract

Artikel ini menganalisis pengaruh CAR, NPF, FDR, dan BOPO terhadap kinerja keuangan perbankan (ROA) di Indonesia, yang merupakan tujuan dari penelitian ini. Metode pemilihan sampel menggunakan teknik purposive sampling di Bank Umum Syariah yang terdaftar di Bank Indonesia (BI) untuk periode 2017-2022. Sampel dalam penelitian ini terdiri dari 10 perusahaan dengan total data sampel sebanyak 58. Teknik analisis data yang digunakan adalah regresi linear berganda dengan bantuan SPSS versi 25. Hasil penelitian menunjukkan bahwa variabel NPF memiliki pengaruh terhadap kinerja keuangan (ROA), sementara CAR, FDR, dan BOPO tidak memiliki pengaruh terhadap kinerja keuangan (ROA). Pemilihan objek penelitian di Bank Umum Syariah menghasilkan keterbatasan dalam jumlah sampel dalam penelitian ini. Selain itu, variabel independen dalam penelitian ini hanya dapat menjelaskan 19,8% dari variabilitas variabel dependen.
Pengaruh Job Description Dan Disiplin Kerja Terhadap Produktivitas Kerja Karyawan Melalui Motivasi Kerja Sebagai Variabel Mediasi Pada PT. Indofood Cbp Sukses Makmur Tbk Cibitung Lisa Andriani; Fitri Rezeki
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.v7i4.10227

Abstract

The decline in employee productivity of PT Indofood CBP Sukses Makmur Tbk Cibitung in 2023 is allegedly influenced by job description factors and employee work discipline. This study aims to analyze the effect of job description and work discipline on employee work productivity with work motivation as a mediating variable. The type of research used is explanatory with a quantitative approach. Data collection was carried out through questionnaires on 90 employees as samples with saturated sampling techniques. Data analysis was performed using SmartPLS 3.3.9 statistical methods. The results showed that job description, work discipline, and work motivation had a positive and significant influence on employee work productivity. Job description and work discipline also have a positive and significant effect on work motivation, which then acts as a mediator between the two variables with work productivity. The company needs to pay attention to job descriptions and maintain employee discipline to increase work productivity. For future research, it is recommended to combine other factors that can affect work productivity directly or indirectly, as well as conduct longitudinal research to observe changes in phenomena over time.
THE The Effect Of Perceived Ease Of Use, Perceived Usefulness, Perceived Security, And Perceived Credibility Mobile Banking As A Digital Payment On The Financial Management Of Undergraduate Accounting Students At State Universities In Surabaya Rizky Embun Arifah; 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.v7i4.10229

Abstract

This research aims to analyze and empirically prove the effect of perceived ease of use, perceived usefulness, perceived security, and perceived credibility mobile banking as a digital payment on the financial management of undergraduate accounting students at State Universities in Surabaya. This type of research is quantitative research with primary data obtained through questionnaires. The population were undergraduate accounting students at State Universities in Surabaya. The sample was determined using a probability sampling technique with a simple random sampling method so that a sample of 98 respondents was obtained. The analysis technique for this research uses the Partial Least Square (PLS) method and was tested using the SmartPLS 4 program. The research results show that perceived ease of use, perceived usefulness, and perceived security has a positive and significant effect on financial management, while perceived credibility has a positive but not significant effect on financial management.Keywords: Perceived Ease of Use, Perceived Usefulness, Perceived Security, Perceived Credibility, Financial Management
Efektivtas Akuntansi Hijau Dan Kompetensi Petani Dalam Pengelolaan Keuangan Usaha Tani Andika Pramukti; Andi Amran Asriadi; Sitti Mukarramah; Andi Arifwangsa Adiningrat; Mahardika Catur Putriwana Malik
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.v7i4.10235

Abstract

Petani di Indonesia, khususnya di daerah pedesaan, sering menghadapi berbagai permasalahan ekonomi dan keuangan yang menghambat pengelolaan usaha tani yang berkelanjutan dan efisien. Penelitian ini bertujuan untuk mengetahui efektivitas akuntansi hijau dan kompetensi petani terhadap pengelolaan usaha tani. Lokasi penelitian ini di Kabupaten Maros dan di Kabupaten Takalar Provinsi Sulawesi Selatan. Teknik pengumpulan data dengan observasi, wawancara kepada informan. Metode penelitian yang digunakan yaitu analisis berupa kualitatif dengan Langkah-langkah mulai reduksi data, penyajian data sampai penarikan kesimpulan. Hasil penelitian ini menunjukan bahwa akuntansi hijau yang diterapkan cukup efektif namun belum optimal yang dilakukan oleh petani dalam mengelola keuangan usaha tani, sedangkan kompetensi petani kurang efektif dalam mengelola keuangan usaha tani.

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