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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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Digital Capabilities, Environment, And Business Strategy For Msmes Performance In Sidoarjo District Deby Andriani Jumaroh; 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.v7i4.10937

Abstract

This research aims to test and prove the influence of environmental factors, business strategy, digital literacy, and digital skills on the performance of MSMEs. Quantitative research is a type of research that uses primary data. Questionnaires are used to collect data. The population of this research is MSMEs in Sidoarjo Regency, according to data from the Department of Cooperatives and Micro Enterprises (Ditakopum). The sampling technique used purposive sampling, and 162 business actors or MSME owners were respondents whose data could be processed. The variant-based Structural Equation Modeling (SEM) or Partial Least Square (PLS) model was used to analyze the data via SmartPLS version 4.0 software. The results of this research explain that business strategy, digital literacy, and digital skills influence the performance of MSMEs. However, environmental factors do not influence the performance of MSMEs. This indicates that in the current digital era, digital skills and the ability to create business strategies are very important for MSMEs. The implication is that the government can further intensify digital training for MSME owners as a business strategy to achieve MSME sustainability.
Pengaruh Orientasi Kewirausahaan, Kapasitas Daya Serap Dan Strategi Inovasi Terhadap Keunggulan Bersaing (Studi Pada Ikm Pakaian Jadi Di Kota Sukabumi) Nabila Salsabila Rahman; Erry Sunarya; Dicky Jhoansyah
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.v7i4.10938

Abstract

This study aims to determine the effect of entrepreneurial orientation, absorptive capacity, and innovation strategy on competitive advantage using quantitative methods through descriptive and associative approaches. The sample used in this study was 46 apparel SMIs business actors in Sukabumi City using non probability sampling saturated sample method. This study used multiple lienar regression as a data analysis technique. The results in this study indicate that entrepreneurial orientation, absorptive capacity and innovation strategy simultaneously affecr competitive advantage. While in the results of hypothesis testing entrepreneurial orientation has no partial effect on competitive advantage, however, absorptive capacity and innovation strategy have a partially significant effect on competitive advantage.
Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, Dan Opini Audit Terhadap Audit Delay Pada Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022 Yeslika Br Bangun; Ninta Katharina; Eko Deswin Miechaels Siringo-Ringo
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.v7i4.10939

Abstract

The inspiration that drives this examination is to find out the impact of organization size, productivity, dissolvability, and review assessment on review deferral at the transportation association listing the Indonesian Stock Exchange for the period 2020-2022. Any authority utilizes information from the annual budget report obtained by the IDX. The technique for examining utilizes reason examination. The tests used consist of classical assumption tests, specifically normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests, panel data regression tests, coefficients (R2), partial hypotheses (T), simultaneous hypotheses (F). Audit Delay is simultaneously significantly influenced by Company Size, Profitability, Solvency, and Audit Opinion. The results of the examination are company parameters, profitability, audit opinion has no impact on audit delay, solvency has an impact on audit delay.
Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan, Likuidutas, Dan Reputasi Kap Terhadap Audit Delay Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Fhode Risha Br. Ginting; Ikken Apsari Halawa; Annisa Nauli Sinaga; Yonson Pane Pane
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.v7i4.10940

Abstract

Salah satu karakteristik kuantitatif dalam penyampaian laporan keuangan adalah relevan, yang dapat dilihat dari ketepatwaktuan pelaporan. Ketepatwaktuan ini dapat diteliti dari audit delay, yaitu jangka waktu antara tanggal tutup buku hingga tanggal laporan auditor. Penelitian ini bertujuan untuk menguji secara empiris pengaruh profitabilitas, solvabilitas, ukuran perusahaan, likuiditas dan reputasi KAP terhadap audit delay pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan teknik pengambilan purposive sampling. Populasi dalam penelitian ini berjumlah 178 perusahaan manufaktur di Bursa Efek Indonesia (BEI) dan sampel penelitian ini berjumlah 153 perusahaan. Dengan menggunakan regresi logistik hasilnya yakni Profitabilitas tidak berpengaruh dan tidak signifikan terhadap audit delay pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia (BEI). Solvabilitas tidak berpengaruh dan tidak signifikan terhadap audit delay pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia (BEI). Ukuran perusahaan tidak berpengaruh dan tidak signifikan terhadap audit delay pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia (BEI). Likuiditas tidak berpengaruh dan tidak signifikan terhadap audit delay pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia (BEI). Reputasi kap tidak berpengaruh dan tidak signifikan terhadap audit delay pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia (BEI). Berdasarkan hasil penelitian simultan yang telah didapatkan adalah variabel (X) yaitu Profitabilitas, Sovabilitas, Ukuran perusahaan, Likuiditas, Reputasi KAP dan tidak berpengaruh dan tidak signifikan terhadap (Y) yaitu Audit delay pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI).
Analisis Dimensi Budaya Hofstede Terhadap Kinerja Ekspor Tembakau Indonesia ke Jerman Faridah Ruliana Anindita Putri; Dwi Fauziansyah Moenardy
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.v7i4.10943

Abstract

Jerman merupakan negara tujuan ekspor tembakau Indonesia dengna nilai ekspor paling tinggi di antara negara Uni Eropa lainnya. Supaya kinerja ekspor tembakau tersebut dapat terkontrol dengan baik, maka dimensi budaya Hofstede dapat dijadikan acuan untuk menganalisis dimensi budaya Hofstede terhadap kinerja ekspor tembakau Indonesia ke Jerman. Penelitian ini bertujuan untuk menganalisis dimensi budaya Hofstede terhadap kinerja ekspor tembakau Indonesia ke Jerman, potensi ekspor tembakau Indonesia ke Jerman, serta evaluasi terhadap pengetahuan para eksportir tembakau Indonesia terkait dengan dimensi Budaya Hofstede. Selain itu, penelitian ini menganalisis apakah dimensi budaya Hofstede dapat dijadikan acuan yang efektif dalam meningkatkan kinerja ekspor tembakau Indonesia ke Jerman. Penelitian ini menggunakan metode penelitian kualitatif deskriptif dengan menggunakan teknik pengumpulan data diperoleh dari wawancara dengan PT. Mangli Djaya Raya, Kementerian Perdagangan dan studi kepustakaan. Hasil penelitian menunjukkan bahwa eksportir tembakau Indonesia tidak memiliki pengetahuan langsung tentang dimensi budaya Hofstede. Namun, mereka menerapkannya secara implisit dalam praktik bisnis mereka. Selain itu, hasil penelitian menunjukkan bahwa dimensi budaya Hofstede tidak dapat menjadi acuan eksportir Indonesia untuk memperluas pasar mereka di Jerman. Sebaliknya dimensi budaya Hofstede lebih relevan untuk dijadikan acuan bagi para eksportir tembakau Indonesia dalam mengontrol kinerja ekspor tembakau mereka ke pelanggan di Jerman. Kata Kunci: Budaya Jerman, Dimensi Budaya Hofstede, Ekspor, Perdagangan Internasional, Tembakau.
Analisis Dan Pengembangan Tata Kelola Digital Sistem Invoicing Menggunakan Metode Soft System Metodologi Studi Pada PT. Biro Klasifikasi Indonesia Adam Perdana Putera; Muhamad Yopan; Rachma 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.v7i4.10947

Abstract

Penelitian ini bertujuan untuk mengevaluasi sistem invoicing manual di PT. Biro Klasifikasi Indonesia (BKI) dan memberikan rekomendasi untuk perancangan sistem invoicing digital. Analisis dan perancangan sistem invoicing digital dilakukan menggunakan Soft Systems Methodology (SSM) untuk mengidentifikasi masalah utama dalam sistem saat ini dan mengembangkan solusi yang relevan. Penelitian ini menemukan bahwa sistem invoicing manual menyebabkan keterlambatan dalam proses pembayaran, meningkatkan biaya operasional, dan menurunkan efisiensi. Implementasi sistem invoicing digital diharapkan dapat mempercepat proses pembayaran dan meningkatkan arus kas perusahaan.
Proposed Of Indihome Marketing Strategy Through Digital Channel (Case PT. Telkom Indonesia – Witel Jakarta Pusat) Diani Desi Nugraheni; Ilma Aulia Zaim; Satya Aditya Wibowo
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.v7i4.10963

Abstract

This research is motivated by the increasing need for the internet. Internet is a necessity that can be primary needs nowadays. With the advancement of the internet today, digital marketing is an aspect that is very influenced. The high number of internet users in Indonesia creates an opportunity for the development of digital marketing. There has been a significant change in the marketing strategy of both goods and services. With so many Internet Service Provider players currently, IndiHome which is a service product of PT. Telekomunikasi Indonesia (Persero) Tbk, needs to show the strength of its positioning. One of the strengths of IndiHome is that it is the only one that has a Triple Play Service consisting of Internet, Interactive TV and Telephone. Initially, IndiHome was only using conventional channel to sell its product, which is direct offering by Sales Agent to customers, but since August 2022, Witel Jakarta Pusat implementing IndiHome subscriptions via digital channels, can be conducted from Website, Landing Page or Social Media (FB, IG, Twitter). In fact, potential customers feel unfamiliar with how to subscribe to IndiHome via this new channel. This phenomena caused a decrease in IndiHome sales results in September 2022. This research aims to identify the internal and external factors that cause the decline of IndiHome sales in Witel Jakarta Pusat. The methodology used in this research is quantitative method. Data collection technique used in this study were literature study, observation and questionnaire with 140 respondents. The result of this research indicate that Internal and external variables that influenced the decline in IndiHome sales are apart from the fact that IndiHome prices are more expensive than other internet providers, customers find it difficult to subscribe to IndiHome via digital channels so they still choose sales agents as a more convenient way. Customers also find it difficult to get updates regarding subscription stages. Apart from that, customers are also worried about the security of the personal data they upload to the system when making a subscription. The recommended strategy given is to implement Integrated Marketing Communication.
Pengaruh Advertising Attractiveness, Influencer Marketing Dan Review Konsumen Terhadap Keputusan Pembelian Di Shopee Fathya Febrina Faza; R.Nurafni Rubiyanti
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.v7i4.10964

Abstract

Penelitian ini memiliki tujuan untuk menganalisis pengaruh daya tarik iklan, pemasaran melalui influencer, dan ulasan konsumen terhadap keputusan pembelian di platform e-commerce Shopee. Dalam era digital ini, strategi pemsaran yang efektif sangat penting untuk menarik minat dan kepercayaan konsumen. Penelitian ini menggunakna metode kuantitatif dengan mengumpulkan data melalui kuesioner yang disebarkan kepada pengguna Shopee. Hasil analisis menunjukkan bahwa ketiga variabel tersebut memiliki pengaruh yang signifikan terhadap keputusan pembelian konsumen. Daya tarik iklan yang tinggi mampu menarik perhatian dan membentuk persepsi positif tentang produk. Pemasaran melalui influencer efektif dalam membangun kepercayaan dan keterlibatan konsumen, sementara ulasan konsumen memberikan informasi yang penting dan dipercaya oleh calon pembeli. Penelitian ini memberikan dampak praktis bagi para pemasar dalam merancang strategi pemasaran yang lebih efektif untuk meningkatkan penjualan di platform e-commerce.
Pengoptimalan Strategi Harga Dalam Industri Gula Aren: Pendekatan Process Costing Suwandi, Suwandi; Melinda, Melinda; Rusmardiana, Ana; Rahmanto, Basuki Toto; Ariyanto, Anto; Yatim, Hertasning
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.v7i5.10965

Abstract

Perhitungan cost of goods manufacture penting dalam penentuan harga jual produk. Sayangnya, masih terdapat beberapa pemilik usaha belum mengimplementasikan metode tersebut sehingga berdampak pada tidak optimalnya laba yang diperoleh. Studi deskriptif ini bermaksud untuk mengetahui perhitungan cost of goods manufacture secara akurat melalui pendekatan process costing dalam menetapkan harga jual gula aren di Desa Tellu Boccoe, Ponre, Kabupaten Bone. Penelitian ini melibatkan pemilik usaha gula aren sebagai informan. Pengumpulan data penelitian menggunakan pedoman wawancara dan dokumentasi, serta penggunaan metode analisis deskriptif kuantitatif terhadap data yang dikumpulkan. Temuan ini menginformasikan bahwa terdapat perbedaan perhitungan cost of goods manufacture. Menurut perhitungan pemilik usaha, terdapat unsur biaya overhead yang tidak diklasifikasikan sebagai biaya produksi. Sementara menurut pendekatan process costing, seluruh unsur biaya overhead diklasifikasikan sebagai biaya produksi. Cost of goods manufacture menurut metode process costing lebih tinggi dibandingkan metode pemilik usaha. Lebih lanjut, penetapan harga jual menurut pemilik usaha hanya berdasarkan harga pasar karena lebih rendah daripada metode process costing. Menindaklanjuti temuan ini, perlu tindakan berkelanjutan dalam perhitungan cost of goods manufacture dengan menggunakan metode-metode akuntansi lainnya, sehingga pengambilan keputusan strategis dalam penentuan harga jual dapat lebih kompetitif dan memperoleh laba sesuai target.
Strategi Inovasi Produk Dan Efesiensi Operasional Terhadap Kinerja Umkm (Survei Pada UMKM Makanan Di Kota Sukabumi) Mahesa Saputra; R. Deni Muhammad Danial; Nor Norisanti
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.v7i4.10966

Abstract

Food MSMEs are an industrial sector that can be relied on as an indicator of economic stability at both the local and regional levels. The function of MSMEs is not only to drive business, but also to empower society in general. This research aims to determine the influence of product innovation strategies and operational efficiency on the performance of food MSMEs in Sukabumi City. This research uses descriptive and associative methods with a quantitative approach. The sampling technique in this research used the Slovin technique, with a sample size of 100 food MSMEs as respondents. Semantic differential is used as a scale, and the data analysis techniques used in this research are the classical test, multiple correlation coefficient, coefficient of determination, multiple linear regression, and hypothesis testing simultaneously (F test) and partially (T test). Furthermore, the data that has been obtained will be carried out various tests such as validity and reliability tests and classical assumption tests will be carried out and then analyzed with various tests with the help of SPSS 25 software in an effort to answer the hypothesis in this research. The research results show that product innovation strategy has a significant influence on the performance of food MSMEs in the city of Sukabumi, as well as operational efficiency has a significant influence on the performance of food MSMEs in the city of Sukabumi.

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