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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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Neraca Kehidupan Dan Laba Rugi Kehidupan : Pengelolaan Keuangan Bisnis Yang Seimbang Dengan Kehidupan Pribadi Rustan Rustan; Andi Arifwangsa Adiningrat; Ummu Kalsum; Sitti Zulaeha; Sheila Kusumaningrum
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.v7i4.10236

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis neraca kehidupan dan laba rugi kehidupan dalam pengelolaan keuangan bisnis dengan kehidupan pribadi. Penelitian ini menggunakan pendekatan fenomenologi yang bersifat kualitatif, dengan paradigma interpretif sebagai payung penelitian. Adapun teknik pengumpulan data yang digunakan untuk penelitian ini adalah teknik wawancara, pengamatan /observasi, dan dokumentasi. Hasil penelitian ini menunjukan bahwa neraca kehidupan memberikan dampak positif walupun belum optimal dalam pengelolaan keuangan usaha dengan kehidupan pribadi, Laba rugi kehidupan memberikan dampak negative dalam pengelolan keuangan dengan kehidupan pribadi, UMKM dapat menciptakan keseimbangan usaha dunia dan diakhirat dalam pengelolaan keuangan dengan baik dan positif. Kata kunci: Manajemen Keuangan, Keuangan Bisnis, Neraca Kehidupan, Laba Rugi Kehidupan dan UMKM
Pengaruh Pemberdayaan Perempuan Dan Pendampingan Usaha Oleh Fasilitator Pendamping Terhadap Perkembangan UMKM Pada BTPN Syariah Cabang Sidikalang Aki Almansyah Boangmanalu; Sri Sudiarti
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.v7i4.10258

Abstract

MSME business actors play an important role in the Indonesian economy and have a big influence on national financial inclusion. PT. Bank BTPN Syariah Tbk is the only bank focused on empowering MSME mothers from pre-prosperous families. BTPN Syariah customers range from 18 to 60 years old who have legal types of business according to Islamic religion and state law. BTPN Syariah has an empowerment and mentoring program for MSME businesses that attracts students who are called Companion Facilitators through selection for the Merdeka Campus internship program. This assistance focuses on the needs of BTPN Syariah customers in running their business. This research aims to see and measure how effective the influence of a Facilitator's business assistance is on the development of BTPN Syariah customers' MSME businesses.
Literasi Keuangan Pada Ibu Tunggal : Analisis Bibliometrik Kartika Vania Putri; 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.v7i4.10261

Abstract

Penelitian ini dilakukan untuk mengetahui evolusi publikasi terkait topik literasi keuangan pada ibu tunggal dari tahun 2018-2023 dan mengetahui artikel ilmiah yang memiliki jumlah kutipan terbanyak mengenai topik literasi keuangan pada ibu tunggal. Pengumpulan data dilakukan dengan menggunakan Google Scholar dengan kata kunci literasi keuangan dan ibu tunggal. Dengan kategori yang digunakan yaitu judul artikel, abstrak, dan kata kunci dalam rentan waktu 2018-2023. Hasil penelusuran menunjukkan bahwa terdapat 991 artikel berbentuk jurnal. Jumlah artikel tersebut yang akan dikelola melalui perangkat lunak VOSviewer 1.6.20. Dari 151 artikel jurnal yang terdapat pada kata kunci tersebut banyak diantaranya membahas mengenai permasalahan yang berkaitan dengan orang tua yang berstatus orang tua tunggal terutama pada peran ibu tunggal. Peran ibu tunggal memiliki tantangan yang cukup tinggi dalam berkeluarga, seorang ibu tunggal harus bisa menafkahi keluarga kecilnya dan juga memberikan perhatian serta mengatur jalannya rumah tangga agar dapat berjalan dengan baik dan juga sejahtera.
Pengaruh Kompensasi, Stress Kerja, dan Disiplin Kerja Terhadap Kinerja Karyawan pada PT. Stara Bumi Surya David David; Purnama Yanti Purba; Yola Yola; Ferry Leonardo; Elfina Okto Posmaida Damanik
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.v7i4.10270

Abstract

The purpose of this study is to investigate and evaluate how PT. Stara Bumi Surya employees perform in relation to pay,stress at work, and work discipline. The basis of this research includes the phenomena of low compensation offered by firms, the burden of working too much, the employees who frequently arrive late, and the number of employees whoquit annually from 2018 to 2022. Explanatory research using a quantitative descriptive research design is the researchmethodology employed. The participants in the study are PT. Stara Bumi Surya employees. Saturated sampling was themethod utilized for 68 responders. Multiple linear regression analysis is the technique utilized for data analysis. Thestudy's findings demonstrate that work stress significantly impairs employee performance, remuneration significantly enhances employee performance, and work discipline significantly enhances employee performance at PT StaraBumi Surya. Work discipline, workplace stress, and pay all have positive and significant effects simultaneously.
The Effect of Financial Literacy, Internal Control Systems, and Accounting Information Systems on the Quality of MSME Financial Statements in Bandung City Haifa Arrasyidah; Hj. Devyanthi Syarif
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.v7i4.10271

Abstract

MSMEs struggle with capital, HR, responsibility, and the law. MSME stakeholders struggle with responsibility. MSMEs are booming. However, many MSME members manually record financial transactions. Some folks also don't track their finances. The authors used quantitative descriptive and verification methods for this investigation. Bandung City has 4,309 MSME actors that embraced SAK EMKM Financial Accounting Standards. Profit and loss statements and other financial data illustrate firm performance. Financial reports list assets and responsibilities. Financial reports aid business decisions. According to their financial accounts, Bandung City MSMEs can benefit from financial literacy. Bandung City's Financial Statements' Quality the Internal Control System barely affects MSMEs. Accounting information systems improve financial statements partially. Accrual accounting, financial literacy, and internal control mechanisms improve Bandung City SMEs' financial statements
Analisis Perbandingan Kualitas Pelayanan Antara Marketplace Shopee Dan Tokopedia Di Kota Sidoarjo Wilda Sazkia Nuryana; Sonja Andariani
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.v7i4.10272

Abstract

This research aims to analyze the comparison of service quality between the Shopee and Tokopedia marketplaces in Sidoarjo City. Customers compare service quality which consists of several dimensions, namely: Tangibles, Reliability, Responsiveness, Assurance and Empathy. The aim of the research is to determine and analyze the differences in service quality between the Shopee and Tokopedia marketplaces in Sidoarjo City. This research uses a quantitative method by collecting data through a questionnaire using Purposive Sampling techniques in sampling, the respondents in the research were 100 respondents with the following criteria: 1) Users of both Shopee and Tokopedia marketplaces who live in Sidoarjo City, 2) Have made transactions on both marketplaces at least 2-3 times a month. The analysis technique used in this research is the Wilcoxon test as an alternative to the paired T-test which is not normally distributed. The results of this study show that: (1) Quality of Service in the tangibles dimension shows that the average results in tangibles are superior to Shopee compared to Tokopedia, (2) Quality of Service in the reliability dimension shows that the average results in reliability are superior to Shopee compared to Tokopedia, (3) The service quality of the responsiveness dimension shows that the average result on responsiveness is superior to Shopee compared to Tokopedia, (4) the quality of service on the assurance dimension shows that the average result on assurance is superior to Shopee compared to Tokopedia, (5) the service quality of the empathy dimension shows the average result on Empathy is superior to Shopee compared to Tokopedia.
Penggunaan Quick Response Code Indonesian Standard (QRIS) Sebagai Sistem Pembayaran Digital: Analisis Bibliometrik Ferdy Achmad Triwahyudi; 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.v7i4.10274

Abstract

This study aims to determine the development of publications on the topic of using Quick Response Indonesian Standard (QRIS) as a digital payment system from 2018-2023 and find out scientific articles that have the highest number of citations on the topic of using Quick Response Indonesian Standard (QRIS) as a digital payment system. Data collection was carried out using Google Scholar with QRIS keywords and digital payment systems. With the categories used, namely article titles, abstracts, and keywords in vulnerable time 2018-2023. Search results show that there are 568 articles, but that number are documents of various forms. While the form of articles that researchers want is only in the form of journal articles, so that from a total of 568 only 261 articles are left in the form of journals. The number of such articles will be managed through VOSviewer 1.6.20 software. Of the 268 journal articles, many of them discuss the use of QRIS as a digital payment system in the MSME (Micro, Small and Medium Enterprises) sector. This is very interesting because MSMEs are a small business sector that has limited resources so they lack technological competence, but many studies have explored the use of QRIS in this sector. The use of QRIS, ease of use of QRIS, financial literacy, and the impact of using QRIS are clusters that have been of concern to previous researchers.
Pengaruh Pemahaman Investasi, Modal Minimal, Dan Motivasi Terhadap Minat Mahasiswa Dalam Melakukan Investasi Di Pasar Modal Syariah (Studi Mahasiswa Fakultas Ekonomi Dan Bisnis Islam Universitas Islam Negeri Fatmawati Sukarno Bengkulu Angkatan 2020) Olvy Renjani; Nurul Hak; Yetty Afrida Indra
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.v7i4.10275

Abstract

This research aims to: (1) find out how much influence understanding investment, minimum capital, and motivation has on students' interest in investing in the sharia capital market. (2) find out whether understanding investment, minimum capital, and motivation simultaneously have a significant effect on students' interest in investing in the Islamic capital market. Types of field research data with a quantitative approach. To reveal this problem in depth and comprehensively. This research uses an associative quantitative approach by collecting primary data in the form of a questionnaire distributed to 75 respondents. The data analysis technique used is multiple linear regression. The research results show that there is an influence of There is no influence of X2 on Y because the significant value is 0.493 > 0.05, so Ha is rejected, meaning there is no influence of minimum capital on students' interest in investing. There is an influence of The variables investment understanding, minimum capital, and motivation influence students' interest in investing in the Islamic capital market by 0.308 or 30%, while the remaining 70% is explained by other factors not examined in this research.
Pengaruh Peran Mediasi, Digital Marketing Dan Brand Loyality Terhadap Kepuasan Nasabah PT. Bank Syariah Indonesia Di Kantor Cabang Pembantu Tomang Elok Ananda Pudjito; 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.v7i4.10285

Abstract

Technological developments greatly benefit banking companies as a medium for marketing products, services and services and increasing turnover. Technological advances make a major contribution to the world of marketing. Then, this study aims to analyze the implementation of the application of digital marketing carried out by the company as a measuring tool, to what extent digital marketing is able to increase customer satisfaction in the financial industry and then its positive impact on brand loyalty from the company. This research was conducted at the financial institution Bank Syariah Indonesia KCP Tumang Elok, by taking questionnaires based on a predetermined sample of customers who use products from Bank Syariah Indonesia with 50 respondents. The method used is quantitative with multiple linear regression analysis. Partially, the Mediation variable (X1) has no effect on customer satisfaction with a significant value> 0.05 (0.138> 0.05) and the t-count value < t-table (1.508 < 2.01290). Partially, the Digital Marketing (X2) variable has an effect on Customer Satisfaction (Y). This can be proven by the results of the t test where the t-count is 4.732 and a significant value of 0.000. Then the significant value <0.05 (0.000 <0.05) and the t-count> t-table value (4.732> 0.000). Partially, the Brand Loyalty variable (X3) has an effect on Customer Satisfaction (Y). This can be proven by the test results
Pengaruh Konten Marketing Affiliate, Algoritma FYP, dan E-WOM pada Media Sosial Tiktok terhadap Keputusan Pembelian Generasi Z (Studi pada Generasi Z di Indonesia) Gea Maharani Loika Putri; Rina Suthia Hayu
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.v7i4.10290

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh konten marketing, marketing affiliate, algoritma FYP Tiktok, dan E-WOM pada media sosial Tiktok terhadap keputusan pembelian generasi-z di Indonesia. Jenis penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif. Teknik pengumpulan data menggunakan kuesioner yang disebar kepada responden dengan karakteristik generasi-z di seluruh Indonesia. Pengujian hipotesis menggunakan analisis model Structural Equation Modeling (SEM) dengan smartPLS. Hasil yang didapatkan variabel Konten Marketing (X1) dan E-WOM (X4) memiliki pengaruh positif terhadap keputusan pembelian generasi-z di Indonesia, sedangkan variabel Marketing Affiliate (X2) dan Algoritma FYP Tiktok (X3) tidak berpengaruh positif terhadap keputusan pembelian generasi-z di Indonesia.

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