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Journal of Economic, Bussines and Accounting (COSTING)
ISSN : 25975226     EISSN : 25975234     DOI : https://doi.org/10.31539
Core Subject : Economy,
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.
Articles 4,250 Documents
Investing in Your Future: Developing Financial Competence for Success Evieana R Saputri; Sani Haryati; Akmal Nurisnanto Dewatmoko
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.v7i4.10332

Abstract

This study conducted at Bank Indonesia in Yogyakarta investigates the intricate relationship between financial education, access to financial resources, financial behavior, and financial competence among the bank's customers. Utilizing a quantitative research design and employing SmartPLS for data analysis, the study examines the direct and indirect effects of these variables on financial competence. Findings reveal significant direct effects of financial education and access to financial resources on financial competence, with financial behavior mediating the relationship between financial education and financial competence. However, access to financial resources does not directly influence financial behavior and competence. These results underscore the importance of comprehensive financial education programs in fostering positive financial behaviors and enhancing financial competence among individuals, thereby contributing to greater financial well-being and stability in the Yogyakarta region.
From Clicks to Conversations: The Evolution of Chatbot Marketing Hendro Sugiarto; Desi Try Anggarini; Lati Sari Dewi
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.v7i4.10333

Abstract

This research investigates the dynamics of chatbot marketing within PT Sinar Sosro, focusing on the interplay between user experience, marketing strategy evolution, and the effectiveness of chatbot conversations. Through a quantitative approach utilizing Smart PLS analysis, data was gathered from a sample of 100 consumers. The findings reveal significant direct effects of both user experience and marketing strategy evolution on chatbot conversations, emphasizing their pivotal roles in driving meaningful engagements. Moreover, indirect effects analysis highlights the mediating role of user experience in the relationship between marketing strategy evolution / Number of Clicks and chatbot conversations. These insights underscore the importance of optimizing user-centric approaches and aligning marketing strategies with user preferences to foster positive experiences, enhance chatbot effectiveness, and achieve marketing objectives effectively within PT Sinar Sosro's digital ecosystem.
Islamic Bank Financial Performance Analysis: Influence and Causes Muhammad Rifky Santoso
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.v7i4.10334

Abstract

Analysis of the financial performance of Islamic banks is mostly done by experts. This analysis uses many models, such as liquidity. In addition to assessing the financial performance of the Islamic bank itself, this financial performance analysis also refers to its influence on other factors such as economic growth. By using a literature study, this article analysis what influences and is influenced by the financial performance of Islamic banks. This article finds that the financial performance of Islamic banks influences external factors such as economic growth and internal factors such as credit risk. This financial performance is also influenced by external factors, such as economic growth, and internal ones, such as CSR disclosure. The financial performance of Islamic banks is also used to compare it with the performance of conventional banks and fellow Islamic banks in different countries. Each researcher in the sampled article uses a different analytical method according to his research objectives. Islamic banks have a unique performance analysis method that does not exist in conventional banks, namely financing measurement using non-profit loss-sharing and profit loss-sharing schemes
Analisis Strategi Pemasaran Dalam Meningkatkan Volume Penjualan pada UMKM Mayashi Fried Chicken Surabaya Daniel Putra Prastyawan; R. Yuniardi Rusdianto
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.v7i4.10339

Abstract

Penelitian ini bertujuan untuk menganalisis strategi pemasaran yang digunakan oleh UMKM Mayashi Fried Chicken di Surabaya untuk meningkatkan volume penjualan, serta dampaknya terhadap peningkatan kepuasan pelanggan dan kesadaran merek. Metode penelitian yang digunakan adalah studi kasus dengan pendekatan kualitatif dan kuantitatif. Data dikumpulkan melalui wawancara dengan manajer pemasaran, observasi langsung, dan kuesioner yang disebar kepada pelanggan. Hasil penelitian menunjukkan bahwa strategi pemasaran yang terfokus pada promosi lokal, penggunaan media sosial, dan peningkatan kualitas produk telah berhasil meningkatkan kepuasan pelanggan, kesadaran merek, dan volume penjualan UMKM tersebut. Kata Kunci: Strategi Pemasaran, UMKM, Peningkatan Volume Penjualan, dan Kepuasan Pelanggan.
Dampak Financial Self-Efficacy Dan Financial Technology Terhadap Inklusi Keuangan Vira Damayanti; Gideon Setyo Budiwitjaksono
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.v7i4.10344

Abstract

Penelitian ini bertujuan mengevaluasi dampak financial self-efficacy dan financial technology terhadap inklusi keuangan. Analisis data dilakukan menggunakan metode Partial Least Square (PLS) dengan bantuan software SmartPLS versi 4.0. Sampel terdiri dari 100 responden yang dipilih secara acak. Hasil penelitian ini menunjukkan bahwa financial self-efficacy dan financial technology memberikan kontribusi positif terhadap inklusi keuangan. Temuan ini mengindikasikan bahwa keyakinan individu dalam kemampuan finansial dan penggunaan teknologi keuangan memainkan peran penting dalam meningkatkan akses serta partisipasi dalam sistem keuangan. Oleh karena itu, strategi untuk memperkuat financial self-efficacy dan memperluas adopsi financial technology dapat menjadi langkah efektif dalam mendorong inklusi keuangan yang lebih luas. Penelitian ini memberikan wawasan penting bagi para pemangku kepentingan untuk merancang kebijakan dan program yang mendukung peningkatan literasi keuangan dan penggunaan teknologi, guna mencapai inklusi keuangan yang lebih baik.
Analisis Pengaruh Opini Going Concern Dan Audit Tenure Terhadap Hasil Kualitas Audit Rafi Adriansyah; Gideon Setyo Budiwitjaksono
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.v7i4.10345

Abstract

Audit merupakan tindakan mengumpulkan dan memeriksa bukti yang terkait dengan informasi tertentu. Menyajikan laporan keuangan yang telah memenuhi standar yang berlaku dan berisi informasi yang akurat tentang keuangan suatu perusahaan merupakan tujuan dari audit. Dalam praktik audit, auditor melakukan analisis terhadap berbagai bukti dan dokumen yang terkait dengan informasi keuangan suatu entitas. Penelitian ini berfokus pada perusahaan-perusahaan di sektor properti dan real estate yang tercatat di BEI selama periode 2019-2022. Data sekunder yang digunakan diperoleh dari laporan keuangan tahunan perusahaan yang tersedia di situs resmi BEI www.idx.co.id. Metode purposive sampling diterapkan dalam pemilihan sampel, dengan kriteria yang telah ditentukan oleh peneliti. Jumlah sampel dalam penelitian ini terdiri dari 32 perusahaan sektor properti dan real estate, menghasilkan total 128 data laporan tahunan perusahaan untuk periode 2019-2022. Berdasarkan hasil pembahasan yang telah dilakukan dapat disimpulkan bahwa Opini going concern berpengaruh terhadap hasil kualitas audit dan Audit tenure berpengaruh terhadap hasil kualitas audit.
Pengaruh Integritas Dan Moralitas Pada Aparatur Desa Terhadap Pencegahan Fraud Pengelolaan Dana Desa (Studi Empiris Pada Desa Di Kecamatan Tulangan) Alfian Rachmadi Raka Putra; Muslimin Muslimin
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.v7i4.10352

Abstract

Penelitian ini bertujuan untuk menguji serta membuktikan bahwa terdapat pengaruh antara integritas dan moralitas terhadap pencegahan fraud. Populasi yang ada dalam penelitian ini terdiri dari 190 perangkat desa yang ada di seluruh desa di Kecamatan Tulangan. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling yang didasarkan pada kriteria tertentu. Analisis data penelitian menggunakan analisis regresi linier berganda dengan melalui software SPSS versi 27. Hasil penelitian ini menunjukkan bahwa integritas berpengaruh secara signifikan terhadap pencegahan fraud. Sedangkan, moralitas tidak berpengaruh secara signifikan terhadap pencegahan fraud. Penelitian ini memberikan implikasi kepada seluruh pemerintah desa di Kecamatan Tulangan terhadap masukan dan pertimbangan terkait dengan upaya pencegahan fraud dalam pengelolaan dana desa.
Pengaruh Budaya Organisasi Dan Lingkungan Kerja Terhadap Kinerja Karyawan Bank Jatim Cabang Syariah Kediri Desi Fidiawati Fidiawati; Nur Laely; Meme Rukmini
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.v7i4.10361

Abstract

This research aims to determine the influence of organizational culture and work environment on the performance of Bank Jatim Syariah Kediri Branch employees. This research uses quantitative research methods because the research data is in the form of numbers and analyzed using statistics and meets scientific principles, namely concrete, objective, measurable, rational and systematic. The population in this study were all employees of Bank Jatim, Kediri Syariah Branch, namely 59 people. The sample was also 59 people/respondents. Data collection methods use questionnaires, interviews and documentation studies. Meanwhile, the data analysis method uses validity and reliability tests, classical assumption tests, multiple linear regression tests, partial significance tests (t statistical test), simultaneous significance tests (f statistical test), and coefficient of determination. From the results of this research it can be concluded that: (1) Based on (F-Test) it is known that the Organizational Culture variable and the work environment variable simultaneously have a positive and significant effect on the Performance of Bank Jatim Syariah Kediri Branch Employees. (2) Based on (t-test) the variables Organizational Culture and Work Environment have a positive and significant effect on the Performance of Bank Jatim Syariah Kediri Branch Employees. (3) Based on the calculation of the coefficient of determination (R2), it shows that the relationship between the independent variables Organizational Culture and Work Environment has a fairly close relationship to the Performance of Bank Jatim Syariah Kediri Branch Employees.
Pengaruh Conversation Dan Co-Creation Terhadap Customer Loyalty Dengan Mediasi Experience Quality Dan Moderasi Currency Pada Pengguna Layanan Vod Vidio Di Kabupaten Bekasi Riana Ezra Savitry Is Handiani; Surya Bintarti
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.v7i4.10365

Abstract

Since the Covid-19 pandemic arrived in Indonesia, all people have become accustomed to carrying out their activities from inside the house, one of which is watching films. Vidio is an online streaming service platform that provides various online videos such as films, sports broadcasts, original series and many more. The aim of this research is to test the effect customer loyalty to conversation, co-creation, currency and experience quality on the Vidio VoD application service. This research was conducted within the boundaries of the Bekasi Regency community area with a total of 114 respondents, namely users who have used Vidio. The sampling technique used isNonprobability sampling namely by method purposive sampling. This research tests correlation and regression with the help ofsoftware SmartPLS 3.0 is used to test validity and reliability. This research shows that: 1) Activities Conversation carried out by the serviceVideo on Demand Vidio is able to push the level Experience Quality consumer; 2) Co-Creation which is set by the serviceVideo on Demand Vidio is able to push the level Experience Quality consumer; 3) Activities Conversation What is done is able to moderate Currency on serviceVideo on Demand Vidio against the level Experience Quality consumer; 4) Co-Creation determined can moderate Currency on Vidio's Video on Demand service Experience Quality consumer; 5) Experience Quality what consumers feel about the service Video on Demand Vidio is able to push the level Customer Loyalty; 6) Activities Conversation that can be done to mediate Experience Quality on service Video on Demand Vidio against Customer Loyalty; 7) Co-Creation determined to be able to mediate Experience Quality on service Video on Demand Vidio against the level Customer Loyalty.
Antesenden Keputusan Pembelian Produk UMKM Kota Pontianak Melalui Aplikasi Shopee Dina Octaviani; Rianti Ardana Reswari; Cesy Iola Kariza
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.v7i4.10367

Abstract

The utilization of e-commerce as a marketplace provides opportunities for Micro, Small and Medium Enterprises (MSMEs) because it facilitates transactions and develops businesses through technological innovation. This research offers a perspective on MSME products to use e-commerce as a sales medium by paying attention to programs on discounts and promotions in shaping consumer confidence to lead to purchasing decisions on MSME products. All hypotheses are significantly accepted by showing the results that promotion through the Shopee application can dominantly influence purchasing decisions for products offered by MSME players in Pontianak City. Marketing content management is recommended to market MSME products on the Shopee application.

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