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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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Navigating the Financial Landscape: The Importance of Budgeting Desman Serius Nazara; Linda Ayu Oktoriza; Rahimah Rahimah
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.v7i4.10582

Abstract

This study investigates the intricate relationships between income management, expense tracking, budgeting practices, and financial stability among customers of Bank Sumut. Utilizing a quantitative approach with a sample size of 90 respondents, random sampling was employed to gather data. The analysis was conducted using Smart PLS (Partial Least Squares) to examine both direct and indirect effects. The findings revealed the significant influence of effective income management on financial stability, both directly and indirectly through structured budgeting behaviors. While expense tracking was found to be essential, its direct impact on financial stability through budgeting practices was not significant. These results underscore the importance of promoting comprehensive financial management strategies, particularly emphasizing income management and budgeting practices, to enhance financial resilience and well-being. This research contributes valuable insights for financial institutions, policymakers, and individuals, providing guidance for fostering greater financial stability in an ever-evolving economic landscape.
Financial Fitness For Young Professionals: From Savings To Investment Siti Zulaikhah; Hiro Sejati; Dede Supian
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.v7i4.10583

Abstract

This study investigates the financial behaviors and literacy of young professionals at CIMB Niaga Bank, focusing on savings, investment practices, financial fitness, and financial literacy. A sample of 90 customers was selected using random sampling techniques. Data was collected through structured questionnaires and analyzed using Structural Equation Modeling (SEM) with Smart PLS software. The results indicate significant direct effects, with savings habits influencing both financial fitness and financial literacy. However, investment practices did not significantly mediate the relationship between investment and financial literacy. These findings underscore the importance of savings behaviors for long-term financial well-being and knowledge acquisition. The study suggests avenues for CIMB Niaga to enhance its support for customers' financial education and well-being, such as integrating savings-focused financial education initiatives and personalized investment guidance. Overall, this research provides insights into the financial behaviors and literacy of young professionals, offering implications for financial institutions and policymakers aiming to promote financial well-being among this demographic.
Pengaruh Literasi Keuangan, Gaya Hidup, Dan Financial Distress Terhadap Perilaku Keuangan Mahasiswa Akuntansi UPN Veteran Jawa Timur Reza Afrizal Rachman; Indrawati Yuhertiana; Acynthia Ayu Wilasittha
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.v7i4.10585

Abstract

This research aims to determine the influence of financial literacy, lifestyle and financial distress on the financial behavior of Accounting students at UPN Veteran East Java. The type of data used in this research uses primary data originating from respondents' answers obtained from questionnaires distributed to all Accounting students at UPN Veteran East Java totaling 93 respondents with a sampling technique using a simple random sampling formula. This research uses a quantitative type of research with PLS as the test tool. Research findings show that financial literacy, lifestyle and financial distress contribute to the financial behavior of Accounting students at UPN Veteran East Java.
Pengaruh Promosi Harga Dan Kualitas Layanan Terhadap Loyalitas Pelanggan Melalui Kepuasan Pelanggan Pada Pengguna Netflix Kota Samarinda Fira Amanda; Lailatul Hijrah
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.v7i4.10586

Abstract

Zaman teknologi digital Industri 4.0, terjadi kemajuan yang signifikan di berbagai aspek kehidupan, termasuk industri hiburan. Dalam era digital ini, kemudahan akses menjadi salah satu penyebab utama semakin banyaknya pengguna layanan streaming film. Netflix merupakan aplikasi Video on Demand (VOD) yang paling banyak digunakan masyarakat di Indonesia hingga presentasenya mencapai 69%. Penelitian ini bertujuan untuk mengetahui pengaruh promosi, harga dan kualitas layanan terhadap loyalitas pelanggan melalui kepuasan pelangan pada pengguna Netflix Kota Samarinda. Metode penelitian yang digunakan adalah kuantitatif yang bersifat asosiatif. Populasi dalam penelitian ini adalah pengguna Netflix atau yang tertarik menggunakan Netflix di Kota Samarinda, dengan sampel sebanyak 120 orang. Teknik pengambilan sampel menggunakan teknik non probability sampling dengan metode purposive sampling. Pengumpulan data penelitian menggunakan kuesioner yang dibuat melalui Google form. Data diolah menggunakan software SmartPLS 3.2.8 dengan metode uji model pengukuran (outer model), uji model structural (inner model), dan uji hipotesis. Hasil penelitian menunjukkan bahwa; (1) promosi yang dilakukan oleh Netflix berpengaruh signifikan terhadap loyalitas pelanggan; (2) harga yang diterapkan oleh Netflix berpengaruh signifikan terhadap loyalitas pelanggan; (3) kualitas layanan yang diberikan oleh Netflix berpengaruh signifikan terhadap loyalitas pelanggan; (4) promosi yang dilakukan oleh Netflix tidak berpengaruh signifikan terhadap kepuasan pelanggan; (5) harga yang diterapkan oleh Netflix berpengaruh signifikan terhadap kepuasan pelanggan; (6) kualitas layanan yang diberikan oleh Netflix berpengaruh signifikan terhadap kepuasan pelanggan; (7) kepuasan pelanggan berpengaruh signifikan terhadap loyalitas pelanggan pada Netflix.
Strategi Pemasaran Dalam Meningkatkan Daya Saing Di Era Pemasaran Modern (Studi Pada Sumber Agung Fashion Kabupaten Tulungagung) Yani Maila Santi; Indah Respati Kusumasari
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.v7i4.10587

Abstract

This research highlights the marketing strategies used by Sumber Agung Fashion in maintaining and improving its competitiveness in the modern marketing era. The purpose of this study is to find out how the marketing strategy used by Sumber Agung Fashion and to find out what are the strengths, weaknesses, opportunities, or threats to Sumber Agung Fashion Tulungagung Regency. The research method used in this study is qualitative descriptive using SWOT analysis techniques. Based on the results of the SWOT analysis that has been conducted, Sumber Agung Fashion has a strength score of 2.36, weakness of 0.74, chance of 1.58 and threat of 1.18, thus showing that Sumber Agung Fashion is in the position of Quadrant I which supports aggressive strategies. In addition, in the SWOT matrix, it can be seen that the right strategy used by Sumber Agung Fashion Tulungagung Regency in order to compete in this modern marketing era is to use the SO strategy, including by maintaining product quality and service to Sumber Agung Fashion consumers, maintaining good relations with consumers, and expanding the target market to other cities and using technology (e-commerce) as a product marketing.
Pengaruh Lokasi Dan Fitur Mobile Banking Terhadap Minat Masyarakat Dalam Melakukan Transaksi Bank Syariah Pada Desa Sambirejo Timur Kabupaten Deli Serdang Muhammad Raihan Nul Ihsan; Dahrani Dahrani
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.v7i4.10588

Abstract

This research is to measure the extent to which location ank moile aki feature influence people’s interest in carrying out sharia banking transactions. This research uses data obtained from distributing questionnaires to the community, the research method is quantitative using the SPSS analysis measuring tool. Yhe result of this research show that there is a simultaneous influence between location (X1) dan mobile banking features (X2) on people’s interest in carrying out Islamic bank transactions (Y), the result of which have a positive effect of 85,6%
Analisis Prediksi Financial Distress Atas Kinerja Keuangan PT. Wijaya Karya (Persero) Tbk Periode 2014 - 2023 Lucky Lukman; Rosmegawati Rosmegawati; Arni Kurniati; Suhikmat Suhikmat Suhikmat; Sumihar M. L. Tobing
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.v7i4.10589

Abstract

The problem of accumulating debt burdens that entangle a number of state-owned enterprises in the construction sector or BUMN Karya is suspected to arise due to internal problems in governance. This situation is exacerbated by the burden of project assignments from the government that are not based on careful planning. This increase in debt occurred because the government provided assignments without participating in providing capital, so that each BUMN Karya sought other sources of funding, one of which was by increasing debt. The liabilities that burden PT Wijaya Karya (Persero) Tbk (WIKA) today are the result of the massive expansion of works financed by loans. The increase in WIKA's debt burden is due to the existence of pre-financing projects, where the payment scheme will be carried out after the project is completed. The payment scheme encourages an increase in the amount of company debt as capital for operational activities. The purpose of this study is to see and predict the extent to which financial performance affects financial distress at WIKA. The results showed that Return on Assets has a significant and positive effect on the occurrence of financial distress (Interest Coverage Ratio) and Current Ratio, Debt to Equity Ratio and Operating Cashflow have a significant and negative effect on the occurrence of financial distress (Interest Coverage Ratio).
OPTIMAL PORTOFOLIO FORMATION WITH SINGLE INDEX MODEL AND MARKOWITZ FOR COMPANIES LISTED ON SRI-KEHATI Annisa Agustina; Prisila Damayanty Damayanty
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.v7i4.10590

Abstract

ABSTRACT This research is a quantitative research that aims to determine the optimal portofolio stock formation in companies listed on the SRI-KEHATI Index consistently with the Single Index Model approach and the Markowitz Model. The samples obtained using the purposive sampling technique are 13 companies with the 2018-2021 period. The data analysis method used in this study is the Shapiro-Wilk Normality test and the Independent Sample t-test. The results showed that the Single Index Model formed 4 stocks, namely BBRI, PGAS, SMGR, and WIKA. Whereas the Markowitz Model produces 5 shares, namely BBNI, BBRI, BMRI, KLBF, and TLKM. The formed portofolio candidates have positive return and risk of optimal stock portofolios but have different results. keywords: Single Index Model, Model Markowitz, Optimal Portofolio
Analisis Pengaruh Kompetensi, Pelatihan dan Pengembangan Karir Terhadap Kinerja Pegawai ASN Dinas Perhubungan Kota Ambon Fenska Angkasa; 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.v7i4.10591

Abstract

Penelitian ini bertujuan untuk mengetahui ada tidaknya pengaruh kompetensi, pelatihan dan pengembangan karir terhadap kinerja pegawai ASN Dinas Perhubungan Kota Ambon. Metode pengumpulan data dengan cara membagikan kuesioener kepada pegawai ASN Dinas Perhubuungan Kota Ambon. 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 kompetensi berpengaruh positif dan signifikan terhadap kinerja pegawai, pelatihan berpengaruh positif dan signifikan terhadap kinerja pegawai, pengembangan karir berpengaruh positif dan signifikan terhadap kinerja pegawai ASN Dinas Perhubungan Kota Ambon.
Pengaruh Kemudahan Penggunaan, Efektivitas Penggunaan Dan Risiko Terhadap Minat Bertransaksi Menggunakan Financial Technology (Studi Kasus Umkm Di Kota Cimahi) Ratnasari Dewi; Santi Paramita
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.v7i4.10604

Abstract

Salah satu fenomena yang terjadi di Indonesia yaitu terdapat isu pada kemudahan penggunaan, efektivitas penggunaan dan risiko terhadap minat bertransaksi menggunakan financial technology di kalangan UMKM yang berada di Kota Cimahi, fenomena ini terkait pada perkembangan teknologi keuangan dan sektor UMKM di Kota Cimahi serta melibatkan kekhawatiran terhadap keamanan data, pemahaman teknologi, serta perubahan perilaku konsumen terhadap inovasi keuangan digital. Penelitian ini bertujuan untuk mengetahui pengaruh kemudahan penggunaan, efektivitas penggunaan dan risiko terhadap minat bertransaksi menggunakan financial technology studi kasus UMKM di Kota Cimahi. Teknik pengumpulan sampel menggunakan metode nonprobability sampling dengan Teknik purposive sampling diperoleh sebanyak 34 sampel. Penelitian ini menggunakan uji Moderated Regression Analysis (MRA). Hasil dalam penelitian ini menunjukan bahwa kemudahan penggunaan berpengaruh positif terhadap minat bertransaksi menggunakan financial technology, efektivitas penggunaan berpengaruh positif terhadap minat bertransaksi menggunakan financial technology, risiko berpengaruh negatif terhadap minat bertransaksi menggunakan financial technology, kemudahan penggunaan efektivitas penggunaan dan risiko berpengaruh bersama-sama secara simultan terhadap minat bertransaksi menggunakan financial technology.

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