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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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Determinan Keputusan Pembelian Ulang Berbasis Store Atmosphere, Kualitas Pelayanan Dan Promosi Di Richeese Factory Jatinangor Town Square (JATOS) Sumedang Jaka Sudewa; Tribowo Rachmat Fauzan; Afif Nur Rokhman; Puspa Rini; Ikhsan Amar Jusman
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.v7i4.10906

Abstract

This purpose of this study is to analyze more deeply the impact of store atmosphere, service quality and promotion on repurchase decisions at Richeese Factory Jatinangor Town Square (Jatos) Sumedang outlets. This research applied quantitative methods and with regression analysis using IBM SPSS version 22. The author uses primary data, which is data collected directly from respondents. The accidental sampling technique was used for sampling and obtained 90 respondents. This study uses several stages of testing, including validity test, reliability tests, classic assumption test, multiple linear regression analysis and also coefficient of determination test. The results of this study show that the store atmosphere (X1), service quality (X2) and promotion (X3) have a significant effect on repeat purchase decisions (Y).repurchase decisions are influenced by store atmosphere, service quality and promotion by 62.5% and the remaining 37.5% is influenced by other factors. This study can be a reference material for business people to design and establish effective and efficient marketing policies. The results of this study also contribute to the development of science and input of Richeese Factory Management to focus more on developing product targeting the millennial generation.
Pengaruh Return On Assets (ROA) Dan Rasio On Equity (ROE) Terhadap Pertumbuhan Laba Pada PT. Bank Rakyat Indonesia (Persero)Tbk Yang Terdaftar Di BEI Tahun 2014- 2023 Nova Lentina Br Hutabalian; Hendra Nazmi; Amrani Amrani
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.v7i4.10908

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Return On Assets (ROA) dan Rasio On Equity (ROE) Terhadap Pertumbuhan Laba pada PT. Bank Rakyat Indonesia (Persero) Tbk yang Terdaftar di BEI Tahun 2014-2023. Penelitian ini mengunakan metode kuantitatif, Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan Bank Rakyat Indonesia. Sampel yang digunakan yaitu laporan tahunan selama 2014-2023 pada Bank Rakyat Indonesia. Analisis regresi dilakukan uji signifikansi pengaruh Return On Assets dan Return On Equity terhadap Pertumbuhan laba. Hasil penelitian ini memberikan bukti bahwa: Return On Asset (ROA), Return On Equity (ROE), secara parsial berpengaruh positif signifikan terhadap tingkat, dan secara simultan berpengaruh positif signifikan terhadap pertumbuhan laba tahun 2014-2023.
Pengaruh Motivasi Investasi Dan Literasi Keuangan Terhadap Minat Investasi Saham Syariah Pada Mahasiswa Fakultas Agama Islam UMSU Rycha Amalia Garingging; Rahmayati Rahmayati
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.v7i4.10913

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana Pengaruh Motivasi Investasi Dan Literasi Keuangan Terhadap Minat Investasi Saham Syariah terhadap minat mahasiswa untuk berinvestasi saham syariah yang berfokus pada mahasiswa Fakultas Agama Islam UMSU. Dengan menggunakan Pendekatan asosiatif,data yang dikumpulan melalui penyebaran kuisisoner pada mahasiswa Fakultas Agama Islam UMSU. Sampel yang diperoleh dari hasil penyebaran kuisioner sebanyak 92 mahasiswa. Teknik analisis data dalam penelitian ini menggunakan Uji Analisis Regresi Liner Berganda, Uji Hipotesis (Uji t dan Uji F), dan Koefisien Determinasi. Pengolahan data dalam penelitian ini menggunakan program software SPSS (Statistic Package for the Social Sciens) versi 29.00. Secara parsial bahwa variabel motivasi investasi berpengaruh signifikan terhadap minat investasi saham syariah. Secara parsial bahwa variabel literasi keuangan berpengaruh signifikan terhadap minat investasi saham syariah. Secara simultan variabel Persepsi penggunaan motivasi investasi dan literasi keuangan berpengaruh signifikan terhadap minat investasi saham syariah.
The Effect of Accounting Literacy and Intellectual Intelligence on Interest in Becoming an Auditor with Remote Audit Competency Needs as Moderator Sihar Tambun; Anjeli Frisilia; Riris Rotua Sitorus
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.v7i4.10914

Abstract

This study analyzes if accounting and intellectual literacy moderate remote audit ability and auditor interest. This research on accounting literacy, intellectual intelligence, and remote audit proficiency can boost auditor interest. This study includes 150 people of various ages and education. The quantitative study uses structural equation modelling. Causality studies examine direct and moderating variable effects. This study tests data quality using Smart PLS analysis, a variance-based or component-based structural equation model. The program called Smart PLS. This study demonstrated that intellectual intelligence affects auditor interest, not accounting literacy. The desire to become an auditor increases with intelligence. Interest in being an auditor rises with the requirement for remote audit competency. Accounting literacy and intelligence can be affected by remote audit competency. According to this report, individuals and companies should prioritize accounting literacy, intellectual intelligence culture, and remote audit ability. Remote audit competency is important because understanding its main role affects interest in becoming an auditor and managing accounting literature and intellectual intelligence on that desire. Study results show this. These findings can help people become auditors and organizations train auditors
Pengaruh Gaya Kepemimpinan, Motivasi, Dan Employee Relation Terhadap Kinerja Karyawan Pada PT. Perkebunan Nusantara Ii Nanda Sitompul; Friska Handayani Silitonga; Liberting Gea; Kristi Endah Ndilosa Ginting; Mella Yunita
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.v7i4.10915

Abstract

This research aims to test and analyze the influence of Leadership Style, Motivation and Employee Relations on Employee Performance at PT. Perkebunan Nusantara II. This research method was carried out by conducting a survey by distributing questionnaires and direct interview methods to PT employees. Perkebunan Nusantara II. The total population and sample in this research was 100 employees. The results of partial hypothesis testing obtained a calculated t value < t table or 0.174 < 1.984 and the significance obtained was 0.863 > 0.05, the calculated t value > t table or 2.371 > 1.984 and the obtained significance was 0.020 < 0.05, the calculated t value < t table or 1.266 < 1.984 and the significance obtained was 0.209 < 0.05. This means that leadership style, motivation and employee relations simultaneously influence employee performance at PT. Perkebunan Nusantara II.
Price Perception, Appearance Perception, Brand Trust, And Brand Experience As Antecedents To Repurchase Intention Muhammad Hilmy; Yadi Ernawadi
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.v7i4.10916

Abstract

This study aims to determine the influence of price perception and appearance perception on repurchase intention mediated by brand preference, brand trust, and brand experience of customer of Vans in Bandung. 120 respondents who had bought and used Vans participated in this study. Cross-sectional or one-shot methods are used to obtain data. The instrument has been said to have passed the validity and reliability tests, including convergent, discriminatory, and composite reliability. The data analysis technique used is Structural Equation Modelling (SEM) using Smart-PLS tools version 3.0. Empirical data support eleven of the twenty research hypotheses proposed. The findings of this study show that price perception and appearance perception indirectly affect repurchase intention through brand experience and brand trust. The results of this study are expected to help further research and the object management that is considered related to design strategies that are relevant to improving the quality of these attributes. The difference between this study and the previous study is the addition of brand trust as an antecedent of brand preference and repurchase intention. Future researchers are advised to investigate other variables, such as brand preference and repurchase intention.
Pendampingan Wirausaha Start-Up Animasi Berbasis Jasa Johansen Johansen; Aluisius Hery Pratono
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.v7i5.10921

Abstract

Over the past year, there have been developments in Indonesia’s creative industry, the animation subsector, both in providing services and producing IP independently. Although the animation sector industry researchers are presented with an effective and efficient animation industry model from ideation to distribution, the model is still difficult to use in Indonesia because of existing limitations so that they are still dependent on government funding. Whereas for the last 65 years there is still no real role that has been done by the Indonesian government to help the growth sector of this sector. So this raises the question of what other things can we do as private parties in developing IP by not relying on funding by the government? Animation, especially in IP production, ia a business with enormous prospects for its impact on the recovery, growth, and development of the Indonesian economy. There are author who have thought about methods that can be carried out or used in efforts to manage this sector. In an effort to realize the things that are dreams of creative industry business actors will be briefly discussed through this critical literature review.
Penggunaan Knowledge Capture Untuk Promosi Sbu Marine Services Melalui Pendekatan Soft System Methodology (SSM) Heidi Vena Br Gintings; Effy Zalfiana Rusfiani; Rchma Fitriati
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.v7i4.10929

Abstract

Efficient marketing is essential to attract customers and maintain a good reputation in the maritime services sector. SBU Marine Services faces a number of difficulties in managing promotion-related knowledge effectively. By using a Soft System Methodology (SSM) approach, this research tries to record and capture promotional knowledge at SBU Marine Services. To improve the quality and effectiveness of a company's promotional efforts, it is hoped that a deeper and more methodical understanding of the promotional process can be achieved through the implementation of SSM. The findings of this research are expected to have a major impact on improving marketing tactics and strengthening SBU Marine Services' position in the marine services industry.
Pengaruh Persepsi Dan Preferensi Konsumen Terhadap Keputusan Menginap Di Hotel Syariah Sumatera Utara Nidya Fabianti
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.v7i4.10935

Abstract

This study was conducted in order to understand the influence of consumer perceptions and preferences on the decision to stay at a sharia hotel in North Sumatra. The type of research used is quantitative research using a mixed system. Data collection used is by distributing questionnaires and using a Likert scale as a medium for measuring respondents' responses. The number of respondents in this study was 96 people who were selected using Cluster random sampling. This study uses multiple linear regression analysis, then the technical processing of data analysis uses the SPSS version 26 application.
Keputusan Pemberian Kredit Kepada UMKM Dalam Peer-To-Peer Lending: Faktor-Faktor Apa Saja Yang Dipertimbangkan Investor? Dyta Listalia; Diah Hari Suryaningrum
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.v7i4.10936

Abstract

This study aims to examine and demonstrate six factors influencing the decision to grant credit loans to MSMEs on the conventional Peer-to-peer (P2P) lending platforms Investree and Koinworks. These six factors are loan amount, loan term, credit rating, loan purpose, business duration, and financial statement information. A quantitative approach and secondary data from the publications of the Investree and Koinworks applications or websites were utilized in this research. A sample of 225 MSMEs was selected from a population of 267 using purposive sampling. Logistic regression analysis revealed that loan amount, credit rating, and loan purpose affect MSMEs on the Investree and Koinworks P2P lending platforms, while loan term, business duration, and financial statement information do not. These findings suggest that both P2P lending platforms consider various factors when evaluating MSME borrowers. The differences between Investree and Koinworks indicate distinct characteristics and appeals to MSMEs on each platform, which are also discussed in this study. The results of this research can assist MSMEs in preparing loan proposals to enhance credibility with lenders, provide better insights to lenders in decision-making, and serve as a reference for other P2P lending platforms in evaluating factors necessary for credit loan decision-making processes.

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