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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 Penerapan Akuntansi, Laporan Keuangan, Dan Payment Gateway Terhadap Kinerja UMKM Usaha Rumah Makan Di Kabupaten Sukoharjo (Tahun 2023) Nggir Evitria; Supartini Supartini; Syahriar Abdullah
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.v7i4.10436

Abstract

Penelitian ini menguji kembali penelitian dari Dharma, B., Kharisma, D. A., & Wardani, S. T. (2022) dan Pangestu, R., & Rita, M. R. (2022) dan dalam tujuan penelitian ini adalah untuk mengetahui pengaruh dari: (1) Penerapan Akuntansi, (2) Laporan Keuangan, dan (3) Payment Gateway terhadap Kinerja UMKM Usaha Rumah Makan di Kabupaten Sukoharjo. Penelitian ini menggunakan pendekatan data kuantitatif, dengan metode simpel random sampling untuk pengambilan sampel secara acak. Jumlah sampel dalam penelitian ini adalah 100 responden, yang merupakan pemilik rumah makan. Teknik pengumpulan data dilakukan melalui kuesioner dengan skala Likert. Hasil penelitian menggunakan uji t menunjukkan bahwa variabel penerapan akuntansi dan payment gateway berpengaruh terhadap kinerja UMKM, sementara variabel laporan keuangan tidak berpengaruh terhadap kinerja UMKM. Namun, hasil uji F menunjukkan bahwa variabel penerapan akuntansi, laporan keuangan, dan payment gateway secara bersama-sama berpengaruh terhadap kinerja UMKM. Hasil dari uji koefisien determinan R² menunjukkan nilai Adjusted R Square yang menunjukkan bahwa variabel yang telah diteliti mampu menjelaskan sekitar 35,5%, sementara sisanya sebesar 64,5% dipengaruhi oleh faktor-faktor lain yang tidak diteliti dalam penelitian ini. Kata Kunci : Penerapan Akuntansi, Laporan Keuangan, Payment Gateway, dan kinerja UMKM ABSTRACT This research reexamines research from Dharma, B., Kharisma, D. A., & Wardani, S. T. (2022) and Pangestu, R., & Rita, M. R. (2022) and the purpose of this study is to determine the influence of: (1) Application of Accounting, (2) Financial Statements, and (3) Payment Gateway on the Performance of MSMEs Restaurant Business in Sukoharjo Regency. This study used a quantitative data approach, with a simple random sampling method for random sampling. The number of samples in this study was 100 respondents, who were restaurant owners. The data collection technique was carried out through a questionnaire with Likert scale. The results of the study using the t test showed that the variable application of accounting and payment gateways had an effect on the performance of MSMEs, while the variables of financial statements did not affect the performance of MSMEs. However, the results of the F test show that the variables of the application of accounting, financial statements, and payment gateways together affect the performance of MSMEs. The results of the R² determinant coefficient test show the Adjusted R Square value which shows that the variables that have been studied are able to explain about 35.5%, while the remaining 64,5% is influenced by other factors that were not studied in this study.
Pengaruh Self-Service Technology Dan Sales Promotion Terhadap Loyalitas Pelanggan Melalui Kepuasan Konsumen Sebagai Variabel Intervening Pada Pelanggan Generasi Milenial Dan Gen Z Mcdonald’s Kota Surabaya Putri Prastikasari; Jojok Dwiridotjahjono
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.v7i4.10438

Abstract

Penelitian ini menyoroti kompleksitas pengaruh Self-Service Technology dan Sales Promotion terhadap loyalitas pelanggan melalui kepuasan konsumen sebagai variabel intervening pada pelanggan generasi milenial dan Gen Z di restoran McDonald's di Kota Surabaya. Metode pengumpulan data dilakukan melalui survei dengan menggunakan kuesioner kepada 100 responden dari kedua generasi tersebut. Analisis data dilakukan menggunakan teknik Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan bantuan perangkat lunak SmartPLS 4.1.0.1. Hasil penelitian menunjukkan bahwa Self-Service Technology dan Sales Promotion memiliki pengaruh positif dan signifikan terhadap kepuasan konsumen. Selain itu, kepuasan konsumen juga memiliki pengaruh positif dan signifikan terhadap loyalitas pelanggan. Selain itu, kepuasan konsumen juga memediasi hubungan antara Self-Service Technology dan Sales Promotion dengan loyalitas pelanggan. Temuan ini menunjukkan pentingnya implementasi Self-Service Technology dan promosi penjualan dalam meningkatkan kepuasan konsumen dan pada gilirannya, memperkuat loyalitas pelanggan di kalangan generasi milenial dan Gen Z di industri makanan cepat saji. Implikasi praktis dari penelitian ini adalah bahwa manajemen McDonald's dan perusahaan sejenis dapat meningkatkan pengalaman pelanggan dengan memanfaatkan Self-Service Technology dan strategi promosi penjualan yang efektif.
Analisis Pengaruh Human Capital, Kompetensi Dan Employee Engagement Terhadap Kinerja Dinas Perhubungan Pada Upt Penyelenggara Jasa Kapal Milik Pemerintah Kabupaten Kepulauan Aru Simon A.E, Samloy; Novaline Lewaherilla; Ferdy Leuhery
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.v7i4.10443

Abstract

Penelitian ini bertujuan untuk mengetahui ada tidaknya pengaruh human capital, kompetensi dan engagement pegawai terhadap kinerja pegawai Dinas Perhubungan Pada Upt Penyelenggara Jasa Kapal Milik Pemerintah Kabupaten Kepulauan Aru. Metode pengumpulan data dengan cara membagikan kuesioener kepada pegawai di Dinas Perhubungan Pada Upt Penyelenggara Jasa Kapal Milik Pemerintah Kabupaten Kepulauan Aru. Populasi penelitian ini adalah 53 pegawai, sedangkan sampel menggunakan sampel jenuh, dimana semua populasi dijadikan sebagai sampel penelitian yaitu 53 pegawai. Metode analisis yang digunakan adalah analisis regeresi linier berganda menggunakan IBM SPSS 29. Hasil penelitian yang diuji secara parsial menunjukan bahwa human capital berpengaruh positif dan signifikan terhadap kinerja pegawai, kompetensi berpengaruh positif dan signifikan terhadap kinerja pegawai, engagement pegawai berpengaruh positif dan signifikan terhadap kinerja pegawai Dinas Perhubungan Pada Upt Penyelenggara Jasa Kapal Milik Pemerintah Kabupaten Kepulauan Aru
Customer Loyalty is Influenced by Experience Quality With Moderating Currency and Conversation and Co-Creation Roles Surya Bintarti; Inge Nur Oktavia
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.v7i4.10450

Abstract

The COVID-19 virus in 2020 became an event that affected the world. The government restricts people's activities by closing the film industry, streaming services known as Video on demand (VOD) are increasing such as the WeTV application to watch movies online. The purpose of this study is to examine customer loyalty influenced by experience quality with moderation of currency and the role of conversation and co-creation in the WeTV application. Respondents of this study were 112 who had used the WeTV application in Bekasi Regency. Nonprobability sampling of this population with purposive method. Conversation is able to drive Experience quality; Co-creation is able to drive Experience quality; Conversation has not been able to moderate Currency on Experience quality; Co-creation is able to moderate Currency on Experience quality; Experience quality is able to drive Customer loyalty; Conversation has not been able to mediate Experience quality on Customer Loyalty; Co-creation is able to mediate Experience quality on Customer loyalty.
The Influence of Currency and Co-Creation on Customer Loyalty Mediated by Customer Satisfaction Nurul Nashiyyah; Surya Bintari
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.v7i4.10451

Abstract

With the development of lifestyle education on social media, many people are finally aware of the importance of healthy living. But not many people have a lot of time to be able to keep consuming healthy food. One of the healthy instant noodles that can be used as an option is Oven Noodles. The purpose of this study was to examine the effect of Currency and Co-Creation on Customer Loyalty mediated by Customer Satisfaction on oven noodles. This research was conducted with the Bekasi Regency area as the limitation with a sample size of 110 respondents who are consumers of oven noodles. The sampling method used is nonprobability sampling with purposive sampling method. The processing used to test the correlation and regression in this study uses SmartPLS 3.2.9 which is used to test validity and reliability. In this study it can be proven 1) Currency set by oven noodle products cannot encourage the level of customer loyalty. 2) Co-Creation offered by oven noodle products cannot encourage the level of customer loyalty. 3) Customer Satisfaction felt by oven noodle consumers can encourage the level of customer loyalty.
Tekanan Koersif, Mimetic, Dan Respon Atas Perubahan Status Tata Kelola PTNBH Pada PTN X Fathir Aulia Bufi; Suhanda Suhanda; Fauzan Misra
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.v7i4.10456

Abstract

There are three levels of PTN status, namely, Legal Entity PTN (PTN-BH), Public Service Agency PTN (PTN-BLU), and Work Unit PTN (PTN-Satker). The level is based on the level of autonomy in financial and resource management. The requirement for an autonomous university is to have certainty about good university governance or university governance. Governance means not only institutionally inscribed rules, but also the organization's responsiveness to whom and for what. This study analyzes why and how the implementation of governance practices in universities after the status of Legal Entity State Universities (PTNBH). Interview and observation techniques were used in this study to collect the required data. Technical thematic analysis is used to search for themes, themes that are in accordance with the research objectives. The process of adopting the idea of PTNBH in Higher Education is based on pressure, both coercive and mimetic. The low commitment of university leaders in the process of determining the idea of PTNBH resulted in a difference in understanding of the idea of PTNBH in the university environment. This reason resulted in decoupling, due to the low commitment of campus leaders in implementing policies substantially (Boxenbaum, 2017; Bromley, 2012). The existence of decoupling in the process of determining the idea of PTNBH has an impact on the ceremonial governance practices of PTNBH.
Pengaruh ROA, EPS dan DER Terhadap Harga Saham Pada Perusahaan Sub Sektor Makanan dan Minuman Yang Terdaftar di BEI Periode 2018-2021 Kristina Adriani; Cindy Marta Fransiska Saragih; Fadina Garora Harahap; Tiona Siagian; Helman Helman; Hazmanan Khair
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.v7i4.10457

Abstract

In connection with this study there are objectives, among others, to test the impact of ROA, EPS and DER effect on stock prices. This type of research is based on a quantitative approach. The population used in this study is the consumer goods sector manufacturing companies listed on the IDX for the period 2018-2021 as many as 18 companies and a sample of 6 companies and then a total of 24 reports of observations. The results of the study, among others, ROA, DER partially does not affect the stock price, eps partially positive effect on stock prices and then simultaneously ROA, EPS and DER simultaneously positive effect on stock prices.
Analisis Fraud Hexagon Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2022 Anggit Lisa Zahara; 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.v7i4.10458

Abstract

ABSTRACT This study aims to analyze the effect of the fraud hexagon theory on financial statement fraud as proxied by external pressure, political connection, nature of industry, change in director, change in auditor, and frequent number of CEO's picture in mining companies listed on the Indonesia Stock Exchange (BEI) in 2019-2022. This study used purposive sampling technique so that there were 36 financial reports from 64 companies. The analysis technique and hypothesis testing in this study used PLS (Partial Least Square). The exploration results show that external pressure and nature of industry affect financial statement fraud. While political connection, change in director, change in auditor, and frequent number of CEO's picture have no effect on financial statement fraud. Keywords: Fraud, Financial Statement Fraud, Fraud Hexagon ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh dari teori fraud hexagon terhadap kecurangan laporan keuangan yang diproksikan dengan external pressure, political connection, nature of industry, change in director, change in auditor, dan frequent number of CEO’ s picture pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2022. Penelitian ini menggunakan teknik purposive sampling sehingga terdapat 36 laporan keuangan dari 64 perusahaan. Teknik analisis dan uji hipotesis pada penelitian ini menggunaka PLS (Partial Least Square). Hasil eksplorasi menunjukkan bahwa external pressure dan nature of industry berpengaruh terhadap kecurangan laporan keuangan. Sedangkan political connection, change in director, change in auditor, dan frequent number of CEO’s picture tidak berpengaruh terhadap kecurangan laporan keuangan.
Penghargaan Finansial Dan Pertimbangan Pasar Kerja Dalam Memperkuat Religiusitas Dan Pengetahuan Akuntansi Syariah Terhadap Intensi Berkarir Di Lembaga Keuangan Syariah Studi Pada Mahasiswa Akuntansi Di Solo Raya Fadjar Harimurti; Sriyanto Sriyanto
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.v7i4.10462

Abstract

Tujuannya adalah untuk menguji pengaruh moderasi imbalan finansial dan pertimbangan pasar kerja terhadap pengaruh religiusitas dan pengetahuan akuntansi syariah terhadap niat mahasiswa akuntansi di Solo Raya untuk berkarir di lembaga keuangan syariah. Penelitian ini menggunakan sampel sebanyak 100 mahasiswa akuntansi di Solo Raya, dengan teknik purposive sampling. Kriterianya, mahasiswa tingkat akhir dan lulus mata kuliah Akuntansi Syariah. Metode analisis menggunakan Moderating Regression Analysis dan uji t. Hasil (1) religiusitas dan pengetahuan akuntansi syariah tidak berpengaruh signifikan terhadap niat mahasiswa untuk berkarir di lembaga keuangan syariah. (2) Imbalan finansial dan pertimbangan pasar kerja bukan merupakan variabel moderasi pengaruh religiusitas terhadap niat mahasiswa untuk berkarir di lembaga keuangan syariah. (3) Imbalan finansial dan pertimbangan pasar kerja terbukti menjadi variabel moderasi yang dapat memperkuat pengaruh religiusitas terhadap niat mahasiswa untuk berkarir di lembaga keuangan syariah. Kata Kunci : religiusitas, pengetahuan, imbalan, pasar tenaga kerja, niat, akuntansi syariah ABSTRACT Objective, to examine the moderating effect of financial rewards and labor market considerations on the influence of religiosity and knowledge of sharia accounting on the intentions of accounting students in Solo Raya to have a career in Islamic financial institutions. The study using sample of 100 accounting students in Solo Raya, with purposive sampling technique. Criteria, final year students and pass the Sharia Accounting course. The method of analysis using Moderating Regression Analysis and t test. Results (1) religiosity and knowledge of sharia accounting have no significant effect on students' intention to have a career in Islamic financial institutions. (2) Financial rewards and labor market considerations are not moderating variables on the effect of religiosity on students' intention to have a career in Islamic financial institutions. (3) Financial rewards and labor market considerations are proven to be moderating variables that can strengthen the influence of religiosity on students' intention to have a career in Islamic financial institutions.
The Influence Of Accounting Understanding, Education Level, And Business Size on The Quality of Financial Reports of UMKM In Surakarta City Jesica Ayu Revila; 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.v7i4.10466

Abstract

This study aims to analyze and measure the effect of accounting understanding, education level, and business size on the quality of MSME financial reports in Surakarta City. The type of research used is quantitative research with primary data obtained through a questionnaire as a data collection tool. The population in this study were MSME actors in Surakarta City. Determination of the sample in this study using random sampling technique and obtained as many as 100 respondents. This research analysis technique uses the Partial Least Square (PLS) method and is tested using the SmartPLS 4.0 program. The results of this study indicate that accounting understanding has a positive and significant effect on the quality of MSME financial reports, the level of accounting education has a positive and significant effect on the quality of MSME financial reports, while business size has a positive and insignificant effect on the quality of MSME financial reports.

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