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
 156   157   158   159   160 
Sustainable Finance: Nurturing Your Savings and the Planet Eko Tama Putra Saratian; Imma Rokhmatul Aysa; Urip Sudiana
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.v7i4.10722

Abstract

This study investigates the dynamics of sustainable finance practices, environmental awareness, and financial outcomes among customers of Bank Artha Graha. Through quantitative analysis employing structural equation modeling, the research examines the direct and indirect effects of Sustainable Financial Practices and Environmental Awareness on Sustainable Investment Returns and Savings Growth. Findings reveal a significant direct influence of Sustainable Financial Practices on both Sustainable Investment Returns and Savings Growth, emphasizing the importance of integrating environmental, social, and governance criteria into financial products and services. While Environmental Awareness demonstrates a marginal direct effect on Savings Growth, it does not significantly impact Sustainable Investment Returns. However, the analysis indicates that Sustainable Financial Practices indirectly influence Savings Growth through their impact on Sustainable Investment Returns. These results underscore the critical role of sustainable finance principles in promoting financial growth aligned with environmental responsibility, offering valuable insights for stakeholders in the banking industry and beyond.
Financial Independence 101: A Blueprint for Early Retirement Clara Neltje Meini Rotinsulu; Muhammad Sani Kurniawan; Ananta Dian Pratiwi
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.v7i4.10724

Abstract

This study investigates the determinants of early retirement preparedness within the context of Bank Sulteng, focusing on the roles of income, expenses, and investments. Using a quantitative approach and Smart PLS analysis, data from a sample of 100 bank customers were analyzed to explore the direct and indirect effects of these variables on early retirement preparedness. The results indicate that income significantly influences both investment decisions and early retirement preparedness, highlighting its crucial role in shaping individuals' financial trajectories. Moreover, investments emerged as a significant determinant of early retirement preparedness, underscoring the importance of strategic investment planning. However, while expenses showed a direct significant impact on early retirement preparedness, their indirect effect through investments was not statistically significant. These findings provide valuable insights for individuals, financial institutions, and policymakers aiming to enhance financial literacy and promote effective retirement planning strategies.
Privacy Dilemmas : Navigating Marketing Strategies in a Post-Cookie Era Mar'atush Sholihah; Hasti Pramesti Kusnara; Diana Fitri Anggraini
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.v7i4.10725

Abstract

This research investigates the dynamics of marketing strategies in the post-cookie era, focusing on PT Indo Pacific as a case study. It examines the influence of consumer privacy concerns and regulatory changes on the adoption and effectiveness of alternative tracking technologies, thereby impacting the overall effectiveness of marketing strategies. Using a quantitative research design with a sample of 60 employees, random sampling, and the Smart PLS tool for analysis, the study reveals significant direct and indirect effects. Results indicate that consumer privacy concerns and regulatory changes significantly influence the adoption of alternative tracking technologies, which in turn affect the effectiveness of marketing strategies. The findings underscore the importance of addressing consumer privacy concerns, complying with regulatory changes, and strategically adopting alternative tracking technologies to enhance marketing effectiveness while respecting privacy and ensuring compliance. These insights offer valuable guidance for businesses navigating the evolving landscape of digital marketing in the post-cookie era.
Pengaruh Profitabilitas, Leverage, Likuiditas, Kualitas Audit Dan Agresivitas Pajak Terhadap Manajemen Laba Pada Perusahaan Sektor Keuangan Yang Terdaftar Di BEI Tahun 2018 – 2021 Marcces Christine Harapan; Wenny Wenny; Deasy Arisandy Aruan; Nurganda Siregar
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.v7i4.10726

Abstract

This research was formulated whether or not there are influence of probability, leverage, liquidity, audit quality and tax aggressiveness toward earnings management in financial sector companies listed on the idx 2019-2021. The purpose of the research was to figure out the are influence of probability , leverage, liquidity, audit quality and tax aggressiveness toward earnings management in financial sector companies listed on the idx 2019-2021. This type of research used a quantitative descriptive type. The variables of this research were probability, leverage, liquidity, audit quality, tax aggressiveness and earnings management. The data collection technique used was the documentation method. The documentationmethod was used as the basis for analyzing the data. The documentation was in the form of financial report. The analysis technique used in this research was multiple linear regression analysis. The results of the test for coefficient of determintation obtained an R square result of 0,006 or 6%, which means that the influence of probability, leverage, liquidity, audit quality and tax aggressiveness toward earnings management wasn’t too large. The results showed that probability, liquidity, audit quality and tax aggressiveness had no effect on earnings management, while leverage had an effect on earnings management.
Pengaruh Earnings Per Share (EPS) Terhadap Harga Saham Pada PT United Tractors Tbk Gleashella Aurellya; Giovina Gloria; Felicia Tirta Kelana; Elizabeth Tiur Manurung
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.v7i4.10727

Abstract

This research aims to determine the influence of Earnings per Share (EPS) on Stock Price in PT United Tractors Tbk. This research uses the quarterly financial reports on PT. United Tractors Tbk which is based in Indonesia as its source of data. This research employed a quantitative descriptive method by analyzing the results of a simple linear regression. Based on the regression data, a positively significant impact of EPS on Stock Price is found, where changes in EPS are followed by the changes in Stock Price.
Pengaruh Kompetensi, Disiplin, Lingkungan Kerja Dan Reward Terhadap Kinerja Pegawai Polisi Di Polres Labuhanbatu Selatan Esther Marisa Sihite; Meisa Fitri Nasution; Fadzil Hanafi Asnora
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.v7i4.10732

Abstract

The purpose of this study was to prove the effect of Competence (X1), Discipline (X2), Environment (X3) and Reward (X4) on employee performance (Y) Research location at the South Labuhanbatu police station, The research data used as a population is all police personnel of South Labuhanbatu POLRES, namely 204 people so that researchers use census sampling techniques, namely the entire population is sampled, namely 204 people. the questionnaire was designed using a Likert scale level 1-5. Data analysis using spss. The test results prove that competence has a significant effect on the performance of police employees at the South Labuhanbatu Police Station with an effect of 66%, Work Discipline has an insignificant effect on the performance of police employees at the South Labuhanbatu Police Station with an effect of 6.6%, and the effect of the Work Environment is insignificant on the performance of police employees at the South Labuhanbatu Police Station with an effect of 11%. Reward has a significant effect on the performance of police employees in the south labuhanbatu police station with an effect of 43%.
Optimisasi Keberhasilan Operasional Perusahaan Daerah Air Minum: Memanfaatkan Analisis Common Size Suwandi Suwandi; Victoria Ari Palma Akadiati; Ayu Agus Tya Ningsih; Hani Novanti; Yustinus Lambyombar; Renya Rosari
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.v7i5.10733

Abstract

Analisis common size termasuk teknik penilaian kinerja perusahaan yang cukup efektif, yang implementasinya belum secara optimal diterapkan di beberapa perusahaan di Indonesia. Penelitian deskriptif analisis ini bertujuan untuk menganalisis pencapaian keberhasilan operasi perusahaan dengan pendekatan common size pada Perusahaan Daerah Air Minum Kabupaten Sidrap. Dengan menggunakan teknik dokumentasi, laporan posisi keuangan dan laba rugi perusahaan periode pengamatan tahun 2020-2022 dikumpulkan sebagai sumber data sekunder. Hasil temuan ini menunjukkan bahwa analisis common size menerjemahkan pencapaian hasil operasi perusahaan tidak didasarkan pada investasi yang besar maupun pendanaan internal yang tinggi. Lebih parahnya, justru melemahkan hasil operasi perusahaan dan bahkan menyebabkan kerugian bagi perusahaan. Lebih lanjut, temuan ini menerangkan pula bahwa manajemen tidak memberdayakan analisis common size secara optimal dalam menilai kinerja perusahaan. Berdasarkan temuan ini, perlu tindakan berkelanjutan dalam penerapan teknik common size dengan mengkombinasikan model-model analisis keuangan lainnya, sehingga memberikan dasar bagi manajemen untuk melakukan perbaikan dan meningkatkan kinerja perusahaan.
Pengaruh Harga Nikel, PDB, Inflasi, Kurs, FDI Terhadap Harga Saham Perusahaan Tambang Nikel Menggunakan Larangan Ekspor Bijih Nikel Sebagai Moderasi Periode 2009 – 2023 Kristono Sihotang; Gos Ishak
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.v7i4.10753

Abstract

Tujuan dari penelitian ini adalah untuk menyelidiki pengaruh harga nikel,PDB, Inflasi, Kurs,FDI terhadap harga saham perusahaan tambang nikel menggunakan larangan ekspor bijih nikel sebagai moderasi. Penelitian ini menggunakan pendekatan model regresi data Panel EGLS (Cross-section weights) untuk mengetahui pengaruh variabel independen terhadap variabel dependen secara parsial maupun simultan serta pengaruh interaksi varibel moderasi dengan variabel independen terhadap varibel dependen. Sampel yang diambil adalah perusahaan tambang nikel yang terdaftar di BEI selama periode 2009-2023. Hasil penelitian menunjukkan bahwa secara parsial harga nikel, interaksi PDB dengan larangan ekpor bijih nikel memiliki pengaruh signifikan positif terhadap harga saham. Sedangkan interaksi kurs tengah dengan larangan ekspor bijih nikel memiliki pengaruh signifikan negatif. Variabel independen lainya seperti PDB, Inflasi, Kurs dan FDI tidak berpengaruh signifikan. F-statistik 143,7439 dengan probabilitas yang sangat kecil (p-value = 0.000000) menunjukkan bahwa model regresi secara keseluruhan berpengaruh signifikan. Nilai 0,878625 dengan Adjusted : 0,872512 maka sekumpulan variabel independen mampu menjelaskan variabel dependen sebesar 87,25%. Hasil penelitian yang menunjukkan pengaruh signifikan harga nikel terhadap harga saham perusahaan tambang nikel dapat digunakan oleh pemerintah untuk memperkuat kebijakan hilirisasi, peningkatan market share Indonesia dalam perdagangan nikel internasional serta pengelolaan resiko mengurangi fluktuasi harga nikel. Investor juga dapat memahami bahwa harga nikel merupakan faktor utama yang mempengaruhi harga saham perusahaan tambang nikel dan menggunakan informasi ini untuk strategi investasi mereka. Perusahaan tambang nikel dapat menggunakan hasil penelitian ini untuk mengembangkan strategi operasional yang lebih baik. Penelitian ini menggunakan tiga variabel independen yang berbeda yaitu Inflasi, Kurs, FDI serta peiode dan sampel penelitian yang berbeda. Metode analisis adalah regresi data panel Fixed Effect Model cross section weight dengan robust coefficient covariance cross section SUR (PCSE).
Pengaruh Media Sosial Instagram Dan Electronic Word Of Mouth Terhadap Minat Beli Konsumen Jovanbeauty Karawang Anistasya Jovanka; Sihabudin Sihabudin; Robby Fauji
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

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh variabel Media Sosial dan E-WOM terhadap minat beli konsumen JovanBeauty di Karawang, serta mengidentifikasi faktor yang paling berpengaruh terhadap minat beli. Penelitian ini menggunakan metode deskriptif-verifikatif dengan pendekatan kuantitatif, dengan menggunakan teknik pengambilan sampel Lemeshow. Penelitian dilakukan melalui metode survei dengan menggunakan kuesioner berskala Likert yang disebarkan kepada 100 responden di kalangan calon konsumen JovanBeauty di Karawang. Analisis regresi linier berganda dilakukan dengan menggunakan perangkat lunak SPSS versi 29. Hasil penelitian menunjukkan bahwa media sosial Instagram dan Electronic Word of Mouth (E-WOM) secara signifikan dan positif mempengaruhi niat beli. Peneliti selanjutnya disarankan untuk mempertimbangkan variabel tambahan yang secara teoritis mempengaruhi niat beli. Disarankan bagi perusahaan untuk meningkatkan strategi media sosial mereka dan menciptakan pengalaman konsumen yang positif, mendorong mereka untuk berbagi ulasan dan rekomendasi secara online. Hal ini dapat meningkatkan citra merek dan meningkatkan niat beli
Pengaruh E-Service Quality Dan Sales Promotion Terhadap Repurchase Intention Melalui Customer Satisfaction Pelanggan Halodoc Husnul Maulida Salsabilah; Rajiv Dharma Mangruwa
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.v7i4.10764

Abstract

Perkembangan teknologi saat ini telah merambah ke berbagai aspek kehidupan. Pada era digital seperti ini teknologi dan internet sangat membantu masyarakat untuk mengakses segala informasi dan edukasi baru. Dampak era digitalisasi juga terlihat dalam bidang kesehatan di Indonesia, di mana permintaan layanan konsultasi meningkat setelah pandemi COVID-19. Ini merupakan peluang bagi platform layanan kesehatan di Indonesia. Salah satu platform kesehatan yang paling banyak digunakan di Indonesia adalah Halodoc. Tujuan dilakukannya penelitian ini adalah untuk mengetahui seberapa besar pengaruh e-service quality dan sales promotion terhadap repurchase intention melalui customer satisfaction pengguna Halodoc. Penelitian ini menggunakan pendekatan kuantitatif, dengan jumlah responden pada penelitian ini adalah 150 orang. Analisis menggunakan metode non-probability sampling dengan teknik purposive sampling. Pengumpulan data menggunakan kuesioner yang disebarkan melalui Google Form. Teknik analisis data menggunakan SEM PLS dengan bantuan software SmartPLS 3.2.9. Berdasarkan hasil penelitian ini, variable e-service quality tidak berpengaruh secara signifikan terhadap repurchase intention, sales promotion berpengaruh secara signifikan terhadap repurchase intention, customer satisfaction berpengaruh secara signifikan terhadap repurchase intention, e-service quality berpengaruh secara signifikan terhadap customer satisfaction, sales promotion berpengaruh secara signifikan terhadap customer satisfaction, e-service quality berpengaruh secara signifikan terhadap repurchase intention melalui customer satisfaction, dan , sales promotion berpengaruh secara signifikan terhadap repurchase intention melalui customer satisfaction.

Page 158 of 425 | Total Record : 4250

 156   157   158   159   160 

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