cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
ipm2kpecosting@gmail.com
Phone
-
Journal Mail Official
ipm2kpecosting@gmail.com
Editorial Address
Jl.Gunung Sari Kel.Karya Bakti. Kec.Lubuklinggau Timur II Kota Lubuklinggau Sumatera Selatan
Location
Unknown,
Unknown
INDONESIA
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
 151   152   153   154   155 
Analisis Financial Literacy dan Financial Inclusion Terhadap Business Sustainability Melalui Financial Behavior Sebagai Variabel Mediasi Pada Pelaku UMKM Minuman Di Kota Sukabumi Siti Rohila; Nor Norisanti; R. Deni M. Danial
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.v7i4.10493

Abstract

In the Indonesian economy, Micro, Small and Medium Enterprises (MSMEs) play an important role in developing economic activities. Financial problems are one of the problems that often occur in micro, small and medium scale businesses (MSMEs) in Indonesia. This research aims to determine the influence of Financial Literacy and Financial Inclusion on Business Sustainability which is mediated by Financial Behavior. The population in this study were beverage MSMEs in Sukabumi City. There were 140 MSMEs sampled in this research, which was the result of a probability sampling technique using simple random sampling. The analysis technique used in this research is path analysis . The results of this research show that (1) Financial Literacy does not have a significant influence on Business Sustainability (2) Financial Inclusion has a significant influence on Business Sustainability , (3) Financial Behavior has a significant influence on Business Sustainability , (4) Financial Behavior cannot mediate the relationship between Financial Literacy and Business Sustainability , and (5) Financial Behavior mediates the relationship between Financial Inclusion and Business Sustainability.
Firm-Specific Attributes, Ownership, And Online Voluntary Disclosure: Evidence From Consumer Cyclical And Non-Cyclical Industry Muhammad Hamdan Sayadi
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.v7i4.10502

Abstract

This study focuses on one of the developing countries, namely Indonesia to investigate the relationship of firm-specific attributes and ownership to Online Voluntary Disclosure (OVD). Theories relevant to voluntary disclosure such as agency, signaling, and stakeholder theory were used in this study. This study also uses companies that deal directly with the community as a sample, namely the consumer cyclical and consumer non-cyclical industry. This study used regression analysis to build an online disclosure index through a scope of OVD proxy. The results showed that firm size, profitability, and creditors pressure were strongly associated with online voluntary disclosure. This research has several contributions. The first contribution provides empirical evidence of the relationship between firm-specific attributes and ownership to OVD. The second contribution provides evidence and understanding of OVD in companies that deal directly with customers, namely, the consumer cyclical and consumer non-cyclical industry. This study also has limitations, such as only using the consumer cyclical and consumer non-cyclical industry as research samples. The limitation is also that it only uses 3 independent variables as determinants of OVD. Future research can investigate OVD by considering a wider range of samples and determinants.
Digital Marketing Strategy In Increasing Brand Awareness In The Industrial Era 4.0 Yosanda Zata Aman; Dyah Setyawati; Diah Widiawati; Shallya Yudha Tama
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.v7i4.10504

Abstract

In the current digital era, marketing strategies are experiencing significant changes. Rapidly developing information and communication technology has changed the way companies market products and interact with consumers. Digital marketing is one of the main tools used to increase brand awareness. This research aims to identify effective digital marketing strategies in increasing brand awareness in the digital era. This research applies qualitative research methods. The data collection technique used is literature study. The data that has been collected is then analyzed through three stages, namely data reduction, data presentation, and drawing conclusions. The research results show that marketing strategies that can be used to increase brand awareness in the industrial era 4.0 include Search Engine Optimization (SEO), content marketing, social media, influencer marketing, and data analysis. Factors that influence the effectiveness of digital marketing strategies in increasing brand awareness include content quality, consistency and targeting. Keywords : Digital Marketing, Brand Awareness, Industrial Era 4.0
Pengaruh Perceived Quality Dan Brand Image Terhadap Brand Loyalty (Studi Pada Konsumen ESQA Di Kota Surabaya) Fara Aulia Wulandari; Sonja Andriani
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.v7i4.10505

Abstract

Along with the rapid development of the cosmetics industry and the increasingly fierce competition between brands inIndonesia, retaining customers is the main focus for companies. In facing this challenge, an effective marketing strategy is the key to success for cosmetic brands. One of them is the cosmetic brand ESQA which uses Perceived Quality and Brand Image as important aspects in understanding the dynamics of Brand Loyalty. This study aims to identify the effect of Perceived Quality and Brand Image on Brand Loyalty for consumers of ESQA cosmetic products in SurabayaCity. The population and sample of this study amounted to 100 respondents who were consumers of ESQA products in Surabaya City. Through a quantitative approach, data collection is collected from respondents who are consumers ofESQA products in Surabaya City using a questionnaire. Application of data analysis using Partial Least Square (PLS) with a Likert scale. The results of this study are 1) Perceived Quality has a positive and significant effect on Brand Loyalty for ESQA consumers in Surabaya City, 2) Brand Image also has a positive and significant effect on Brand Loyalty for ESQA product consumers in Surabaya City.
Strategi PT. AUB (Asia Untung Bersama) Dalam Meningkatkan Produktivitas Kinerja Karyawan Grasia Valleri; Muhammad Agung Anggoro; Vania Valencia; Munawarah Munawarah
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.v7i4.10521

Abstract

PT.Asia Untung Bersama (AUB) ialah perusahaan yang sangat menghargai program K3 (Keselamatan Kesehatan Kerja) bagi karyawannya. Tujuan dari reset ini dilakukan di PT. AUB ialah untuk mengetahui bagaimana program K3, pelatihan, dan lingkungan kerja fisik memengaruhi produktivitas kerja karyawan di bagian produksi PT. AUB. 420 orang berpartisipasi dalam penelitian ini. Penjelasan kuantitatif tentang analisis data dan hasil secara parsial menunjukkan bahwa program K3, pelatihan, dan lingkungan kerja fisik memengaruhi produktivitas kerja karyawan di bagian produksi PT.AUB. PT.Asia Untung Bersama (AUB) is a company that really values ​​the K3 (Occupational Health and Safety) program for its employees. The purpose of this reset was carried out at PT. AUB is to find out how K3 programs, training and the physical work environment influence employee work productivity in the production section of PT. AUB. 420 people participated in this study. A quantitative explanation of data analysis and partial results shows that the K3 program, training and physical work environment influence employee work productivity in the production section of PT.AUB.
Pengaruh Persepsi Kegunaan, Kemudahan Penggunaan, Dan Pengetahuan Akuntansi Terhadap Minat UMKM Menggunakan Aplikasi Akuntansi Rahma Rihadatul Ais; Novi Lailiyul Wafiroh
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.v7i4.10523

Abstract

Tujuan yang diteliti ini untuk melakukan identifikasi beberapa faktor yang memberikan pengaruh terhadap minat UMKM untuk memakai aplikasi akuntansi. Faktor tersebut ialah persepsi kegunaan, kemudahan dan pengetahuan. Populasi yang diambil pada penelitian ini adalah pelaku UMKM di Kota Malang. Sampel yang diambil dari populasi ini adalah pelaku UMKM di bidang kuliner yang telah menggunakan aplikasi akuntansi. Data yang digunakan dalam penelitian ini adalah data primer. Peneliti melakukan penyebaran kuisioner kepada sumber pertama atau objek penelitian sebagai data primer. Hasil uji yang sudah dilakukan peneliti ditemukan bahwa ketiga variabel independent tersebut yaitu persepsi kegunaan, kemudahan dan pengetahuan berpengaruh terhadap minat UMKM dalam menggunakan aplikasi akuntansi.
Determinants Of Accounting Fraud Tendency: The Role Of Religiosity As A Moderating Variable Naila Hasnindiaz Tiffani; Condro Widodo
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.v7i4.10527

Abstract

This study was conducted to determine the effect of internal control, integrity, organizational culture on the tendency of accounting fraud with religiosity as a moderating variable. The theory used in this research work is agency theory and Hexagon fraud theory. The population in this study were company employees, using simple random sampling techniques. The sample was taken as many as 102 employees using the Slovin formula. Data collection using the questionnaire method. The results of the study are internal control and organizational culture have a positive and insignificant effect on the tendency of accounting fraud, integrity has a negative and significant effect on the tendency of accounting fraud. Furthermore, religiosity is not able to moderate internal control and integrity on the tendency of accounting fraud, and religiosity weakens organizational culture on the tendency of accounting fraud.
Analisis Rasio Likuiditas, Solvabilitas, Aktivitas, Pertumbuhan Dan Profitabilitas Terhadap Earning Per Share Terhadap PT. Bank BRI Tbk Pada Tahun 2018-2021 Riondi Solomon Zugia Sihombing; Dhuti Widhiyas Tutik; Natalie Natalie; Thomas Firdaus Hutahaean; Saut Maruli Tua Pandiangan
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.v7i4.10528

Abstract

Reviewing a bank's financial statements, which consist of an income statement and balance sheet, and applying ratio analysis techniques can help someone assess a bank's financial performance. Ratios are measures used to assess the financial records of a business, including non-banking and banking companies. The aim of this research is to examine the effect of profitability, solvency and liquidity ratios on earnings per share of PT Bank Rakyat Indonesia Tbk. The approach used is quantitative. The Indonesian Stock Exchange, papers, journals, academic publications, and certain media records are some of the data sources used in this research. We need information on the dividend policy received by the BRI company between 2018 and 2021. F test, T test, R-squared test, and multiple linear regression analysis are examples of data analysis techniques. The strong beneficial influence of the ROA variable on EPS at Bank Rakyat Indonesia is shown by partial data. At Bank Rakyat Indonesia there is no significant and positive correlation between the CR and EPS variables. At Bank Rakyat Indonesia, the ACT variable has a significant and partially beneficial influence on EPS. At Bank Rakyat Indonesia, the DER variable has a significant and beneficial influence on EPS.
Pengaruh Word of Mouth dan Digital Marketing (Media Sosial Instagram) Terhadap Minat Beli Ulang di RE Caffe Platinum Pekanbaru Evi betharia; Lie Othman
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.v7i4.10529

Abstract

This research aims to determine the influence of Word of Mouth and Digital Marketing (Social Media Instagram) on Repurchase Intention at Re Caffe Platinum Pekanbaru. In this research, the method used is quantitative descriptive using the SPSS version 25 program. The population in this research is visitors to Re Caffe Platinum Pekanbaru in 2021. The sampling technique used was non-probability with a purposive sampling technique totaling 100 people. The research results show that Word of Mouth has a positive and significant effect on Repurchase Intention, Digital Marketing (Instagram Social Media) has not have a significant effect on Repurchase Intention. The results of research on the influence of Word of Mouth and Digital Marketing (Social Media Instagram) at Re Caffe Platinum Pekanbaru have a significant effect on Repurchase Intention.
Pengaruh Skeptisme Profesional, Pengalaman Auditor, Dan Independensi Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan (Studi Empiris KAP Di Kota Jakarta) Hendardi Aryotama
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.v7i4.10531

Abstract

This research aims to determine the influence of professional skepticism, auditor experience and independence on the auditor's ability to detect situations. The population of this study are auditors who worked on the Public Accounting Firm (KAP) in city of Jakarta. The data collectiontechnique in this research used a questionnaire. This type of research is causal associative research. The number of samples collected was 60 people. The sampling technique used was convenience sampling. The results of this research show that: 1) Professional Skepticism has a positive effect on the Auditor's Ability to Detect Fraud. 2) Auditor experience has a positive effect on the auditor's ability to detect fraud. 3) Independence has a positive effect on the Auditor's Ability to Detect Fraud. 4) Professional Skepticism, Auditor Experience, and Independence together influence the Auditor's Ability to Detect Fraud.

Page 153 of 425 | Total Record : 4250

 151   152   153   154   155 

Filter by Year

2017 2026


Reset
Filter By Issues
All Issue Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 5 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 1 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol. 7 No. 5 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol. 7 No. 2 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol. 7 No. 1 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol. 6 No. 2 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting Vol. 5 No. 2 (2022): COSTING : Journal of Economic, Bussines and Accounting Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): COSTING : Journal of Economic, Bussines and Accounting Vol 2 No 2 (2019): COSTING : Journal of Economic, Bussines and Accounting Vol 2 No 1 (2018): COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 2 (2018): COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 1 (2017): COSTING : Journal of Economic, Bussines and Accounting More Issue