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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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Analisis Model AISAS (Attention, Interest, Search, Action, Dan Share) Pada Branding Bisnis Fashion Muslim (Studi Kasus: Dian Pelangi) Chantika Qintara Fatharani; Ira Wirasari
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.v7i4.10368

Abstract

Perkembangan bisnis fashion muslim di Indonesia telah mengalami pertumbuhan yang pesat dalam beberapa tahun terakhir. Dalam menghadapi persaingan yang semakin ketat, para pelaku bisnis fashion muslim perlu mengembangkan strategi branding yang efektif untuk menarik perhatian konsumen potensial. Oleh karena itu, penting untuk memahami metode yang efektif dalam mempromosikan merek dan produk dalam industri ini. Penelitian ini bertujuan untuk menganalisis metode model AISAS (Attention, Interest, Search, Action, dan Share) dalam konteks bisnis fashion muslim Dian Pelangi, analisis dengan model AISAS diharapkan dapat meningkatkan brand awareness, memperluas basis konsumen, dan meningkatkan penjualan. Dengan menerapkan model AISAS dalam branding bisnis fashion muslim Dian Pelangi dapat memperoleh manfaat signifikan dalam meningkatkan visibilitas merek, menarik minat pelanggan, dan membangun hubungan jangka panjang dengan konsumen. Hasil dari penelitian ini dapat memberikan wawasan berharga bagi para pemilik bisnis fashion muslim dan praktisi pemasaran dalam mengembangkan strategi branding yang efektif untuk industri fashion muslim.
Pengendalian Persediaan Bahan Baku Produksi Surat Kabar Menggunakan Metode Economic Order Quantity (EOQ) Probabilistik Pada PT. X Ilham Hadi Lubis; Fitriani Surayya Lubis; Muhammad Isnaini Hadiyul Umam; Muhammad Ihsan Hartaty
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.v7i4.10374

Abstract

Pengendalian persediaan merupakan tahapan kebijakan pengendalian untuk menentukan tingkat persediaan yang harus dijaga, kapan pesanan untuk menambah persediaan harus dilakukan dan berapa besar pesanan harus diadakan, jumlah atau tingkat persediaan yang dibutuhkan berbeda-beda untuk setiap perusahaan pabrik. Berdasarkan hasil survei, perusahaan ini dapat memproduksi ±1.200 surat kabar dalam sehari, sehingga dalam sebulan dapat mencapai angka produksi ±26.400 surat kabar dengan 22 hari kerja dalam sebulan. Angka tersebut berkategorikan berfluktuasi dikarenakan untuk produksi produk tersebut tergantung dari demand konsumen. Selanjutnya, terkait penyediaan bahan baku berupa kertas kalkir, plat, dan kertas koran tersebut memiliki sebuah kelemahan. Pada periode tertentu, proses produksi mengalami penurunan dikarenakan tidak dapat menangani fluktuasi dari demand konsumen akibat kekurangan bahan baku. Hal tersebut disebabkan karena perusahaan ini mengadopsi metode manajemen persediaan yang sederhana, yaitu dengan melakukan pemesanan bahan baku kembali di saat persediaannya hampir habis (acak atau tidak konsisten). Persediaan hampir habis dikarenakan perusahaan tidak memesan banyak stok bahan baku dan sesuai demand konsumen Selain itu, dalam pemesanan kembali perusahaan mengalami waktu tunggu (lead time) yang berbeda-beda.
Pengaruh Kepercayaan Merek Dan Promosi Terhadap Loyalitas Konsumen Melalui Kepuasan Konsumen Pada Pengguna Aplikasi E-Commerce Shopee Di Surabaya Alifah Rizky Wiyanti; Siti Ning Farida
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.v7i4.10384

Abstract

This research aims to understand the impact of brand trust and promotions on consumer loyalty using consumer satisfaction among users of the Shopee e-commerce application in Surabaya. This research uses a quantitative type of research. Use of purposive sampling technique as a tool to determine the sample. This research used a sample of 100 respondents. The population criteria required for the research are users of the Shopee e-commerce application in people who live in Surabaya and have used and made purchases at least twice on the Shopee application. Distributing Google forms was carried out as a technique for collecting the data needed for this research. The form was then distributed online with the aim that the research could reach people living in Surabaya who of course met the required criteria. This type of research data uses primary data. Primary data was collected directly by distributing questionnaires to respondents. The data was analyzed with Partial Least Square (PLS) using the Smart PLS 3 application. The research results explained that a relevant influence was found between the brand trust and promotion variables on the Shopee consumer satisfaction variable. Apart from that, consumer satisfaction, brand trust and promotions also have an impact on Shopee consumer loyalty. This research also proves that a significant influence was found between the brand trust and promotion variables on the Shopee consumer loyalty variable through consumer satisfaction.
Pengaruh Diversifikasi Produk, Kompetensi Wirausaha Dan Desain Kemasan Terhadap Keberhasilan Usaha UMKM Minuman Herbal Di Kabupaten Bekasi Eka Lestari; Junedi Junedi
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.v7i4.10388

Abstract

This research originated from a concern for the challenges faced by herbal drink entrepreneurs in Bekasi Regency, Indonesia. As a country rich in spices, Indonesia has significant potential to develop its agricultural sector, including the production of herbal beverages. To address these challenges, product diversification becomes a key strategy to increase sales and develop effective marketing strategies by leveraging the entrepreneurs' competencies and attractive packaging designs. This study aims to describe the influence of product diversification, entrepreneurial competencies, and packaging design on the success of herbal drink businesses in Bekasi Regency. A quantitative research approach was employed. The results indicate that product diversification, entrepreneurial competencies, and packaging design have a positive and significant impact on business success.
Pengaruh Influencer Harga Dan Content Marketing Terhadap Minat Beli Konsumen Skintific Natalia Angkasa; Fenny Krisna Marpaung; Yeni Rafita Sihombing; Juli Meliza; Felicia Austin Holando; Shapira Evani; Kevin Wijaya
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.v7i4.10412

Abstract

Penelitian ini meneliti pengaruh influencer, harga, dan pemasaran konten terhadap minat beli konsumen Skintific. Menggunakan metode kuantitatif dengan analisis regresi linear berganda, penelitian ini melibatkan 100 responden yang berbelanja di Sociolla Sun Plaza Medan. Hasilnya menunjukkan bahwa influencer, harga, dan pemasaran konten secara signifikan mempengaruhi minat beli. Analisis koefisien determinasi menunjukkan Adjusted R2 sebesar 0,231, artinya 23,1% variasi minat beli dijelaskan oleh ketiga variabel tersebut, sementara 76,9% dijelaskan oleh variabel lain.
The Influence Of Growth, Firm Size, And Profitability On Carbon Emission Disclosure (Empirical Study Of Industrial Sector Manufacturing Companies Listed On The Indonesia Stock Exchange In 2019 - 2022) Gardenia Try Puspitaningtyas; Dyah Ratnawati
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.v7i4.10423

Abstract

This study aims to investigate and demonstrate how growth, firm size, and profitability influence the disclosure of carbonemissions among manufacturing companies in the industrial sector listed on the Indonesia Stock Exchange from 2019 to 2022. It employs a quantitative research approach, utilizing secondary data sourced from the annual reports and sustainability reports of these companies. The study's population comprises manufacturing companies in the industrial sector listed on the Indonesia StockExchange during the specified period. Purposive sampling was utilized to select a sample of 10 companies. The findings indicatethat both growth and firm size have a significant impact on carbon emission disclosure, whereas profitability does not demonstrate a similar effect.
Pengaruh Profitabilitas, Likuiditas, Dan Leverage Terhadap Nilai Perusahaan (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022 Nicholas Ricky Hansel Ardhana; Dyah Ratnawati
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.v7i4.10424

Abstract

This research to analyze and prove the effect of profitability, liquidity, and leverage on firm value. The research focuses in industrial sector manufacturing companies that are listed on the Indonesia Stock Exchange from 2019 to 2022 period. The sample of this research were chosen through the purposive sampling technique and resulting 11 sample companies. The data were analyzed using multiple linier regression and using SPSS software version 26. The result showed that profitability, liquidity, and leverage have a significant positive effect on firm value. This research underscores the importance of companies to maintain and increase profitability. High profitability indicates the company's ability to generate profits and use assets efficiently, ensure adequate availability of current assets, find the right balance between debt and equity to maximize firm value.
Pengaruh Sosialisasi Keuangan, Pengetahuan Keuangan, Pengalaman Keuangan Terhadap Perilaku Keuangan Dengan Locus of Control Sebagai Variabel Mediasi pada Pengguna Shopee Paylater di Kecamatan Babalan Langkat M. Aprialdi Lubis; Ade Gunawan
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.v7i4.10425

Abstract

Penelitian ini bertujuan untuk menguji hubungan kausal antara sosialisasi keuangan, pengetahuan keuangan dan pengalaman keuangan terhadap perilaku keuangan, dengan locus of control sebagai variabel mediasi pada pengguna Shopee Paylater di Kabupaten Babalan Langkat. Penelitian ini menggunakan teknik analisis SEM(Structural Equation Modeling) dengan metode PLS(Partial Least Square) analisis datanya dibantu oleh software SmartPLS 4, dan melibatkan 100 sampel pengguna Shopee Paylater. Hasil uji hipotesis menunjukkan bahwa sosialisasi keuangan, pengetahuan keuangan dan pengalaman keuangan tidak adanya pengaruh yang signifikan terhadap perilaku keuangan pengguna shopee payLater di Kecamatan Babalan Langkat. Namun sosialisasi keuangan dan pengetahuan keuangan memberikan pengaruh positif yang signifikan terhadap locus of control, sedangkan pengalaman keuangan tidak memberikan pengaruh yang signifikan. Locus of control mempunyai pengaruh positif yang signifikan terhadap perilaku keuangan dan mampu menjadi mediasi dalam memberikan pengaruh positif yang signifikan antara sosialisasi keuangan dan pengetahuan keuangan terhadap perilaku keuangan pengguna shopee paylater di Kecamatan Babalan Langkat , namun tidak mampu menjadi mediasi antara pengaruh pengalaman keuangan terhadap perilaku keuangan. Locus of control mempunyai peranan untuk memberikan pengaruh perilaku keuangan pengguna Shopee Paylater di Kecamatan Babalan Langkat.
Faktor-Faktor Yang Mempengaruhi Efektivitas Audit Internal Pada Instansi Pemerintah Di Indonesia Rico Edra Saputra; Umanto Umanto
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.v7i4.10433

Abstract

Praktik kecurangan sangat marak terjadi baik di sektor bisnis maupun pemerintahan yang mana menyebabkan kerugian bagi organisasi. Hal ini mengindikasikan kurangnya fungsi pengawasan internal organisasi. Efektivitas audit internal diukur dengan indikator yang berbeda oleh masing-masing ahli di berbagai negara, dan hingga kini belum ada kesepakatan dari para ahli terkait kerangka kerja terbaik untuk mengukur efektivitas audit internal. Penelitian ini bertujuan untuk mengkaji faktor-faktor yang mempengaruhi efektivitas audit internal pada instansi pemerintah di Indonesia. Metode yang digunakan pada penelitian ini adalah studi literatur dengan meninjau penelitian sebelumnya pada jurnal terindeks Sinta yang memiliki tema efektivitas audit internal pada instansi pemerintah di Indonesia. Hasil penelitian menunjukan bahwa dari lima belas faktor yang telah dijabarkan, hanya sepuluh faktor yang terbukti mempengaruhi efektivitas audit internal pada instansi pemerintah di Indonesia. Faktor-faktor tersebut yaitu kompetensi, independensi, kualitas audit, dukungan manajemen, hubungan auditor internal dengan auditor eksternal, komunikasi, atribut auditee, lingkup audit, objektivitas, dan gaya kepemimpinan.
Social Commerce Surge: The Fusion of Shopping and Social Media Aditya Pandowo; Shinta Rahmani; Ajeng Andriani Hapsari
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.v7i4.10435

Abstract

This study investigates the dynamics of social commerce within PT. Manado Jaya Lestari, focusing on the influence of Social Media Engagement and E-commerce Features on Consumer Trust and Purchasing Behavior. A sample of 100 consumers was selected through random sampling, and data were collected via structured surveys. The analysis was conducted using Smart PLS (Partial Least Squares) to examine both direct and indirect effects. The results reveal that Social Media Engagement significantly influences Consumer Trust and Purchasing Behavior, both directly and indirectly. However, while E-commerce Features demonstrates a significant direct effect on Purchasing Behavior, its indirect effect through Consumer Trust is nonsignificant. These findings underscore the crucial role of consumer trust as a mediator in the relationship between social media engagement and purchasing behavior. The study concludes by emphasizing the importance of fostering consumer trust through active engagement on social media platforms to drive sales, alongside continually improving e-commerce features to enhance the overall online shopping experience. Keywords : Social Media Engagement , E-commerce Features, Consumer Trust, Purchasing Behavior

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