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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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Cross-Culture Communication Management: Difference And Building at PT Las Coal Mandiri Nadya Sukma Choirunnisa; Iwan Joko Prasetyo; Nurannafi Farni Syam Maella; Redi Panuju
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.v7i4.11138

Abstract

This study discusses a conceptual study of cross-cultural communication practices at PT Laz Coal Mandiri. This study was designed to explore how the Company deals with existing problems related to communication and information transfer between the Company's staff in the presence of differences in individual cultural backgrounds and other individuals. In this study, researchers compiled using qualitative research methods using the Library's review method through books, scientific articles, journals, and other publications. The results obtained in this study show that cultural differences have a significant influence on communication between groups at PT Laz Coal Mandiri. Negotiating between multicultural groups at PT Laz Coal Mandiri is often complicated and requires a thorough understanding of each party's cultural norms. In addition, it also explores how collaboration can be built between teams from different cultures at PT Laz Coal Mandiri. It was concluded that intercultural communication management at PT Laz Coal Mandiri is essential to establishing effective collaboration between multicultural teams.
Pelayanan Publik Berbasis Online Di Desa (Studi Pada Desa Permisan Kecamatan Jabon) Fierda Lestari Sarpangga Putri; Emmira Iffat; Mokh Irwanto; Muhammad Fatihul Iman; Sutrisno Sutrisno; Sigit Hermawan
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.v7i4.11141

Abstract

Era globalisasi dan perkembangan teknologi informasi telah mendorong transformasi digital dalam pelayanan publik, termasuk di tingkat desa, dengan Desa Permisan di Kecamatan Jabon menjadi contoh menarik implementasi pelayanan publik berbasis online. Penelitian ini bertujuan untuk mengkaji dan menganalisis implementasi pelayanan publik berbasis online di Desa Permisan, Kecamatan Jabon, serta mengidentifikasi faktor-faktor pendukung dan penghambat dalam penerapannya. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif, melibatkan wawancara mendalam, observasi partisipan, dan studi dokumentasi untuk mengeksplorasi implementasi pelayanan publik berbasis online di Desa Permisan. Analisis data menggunakan model interaktif Miles dan Huberman, dengan teknik triangulasi dan member checking untuk memastikan keabsahan data. Hasil penelitian memaparkan bahwa Implementasi pelayanan publik berbasis online di Desa Permisan, Kecamatan Jabon merupakan inisiatif untuk meningkatkan efisiensi dan aksesibilitas layanan publik, dengan sistem Sipraja untuk pengurusan surat-surat umum dan Plavon untuk administrasi kependudukan. Meskipun menghadapi tantangan seperti kesenjangan digital dan kendala teknis, sistem ini telah memberikan dampak positif dengan mempercepat pelayanan dan memberikan fleksibilitas akses. Faktor pendukung utama meliputi komitmen pemerintah desa, sosialisasi efektif, dan respon positif warga, sementara faktor penghambat termasuk kesenjangan digital, kendala teknis, dan keterbatasan infrastruktur. Pemerintah desa terus berupaya mengatasi tantangan yang ada, termasuk rencana perluasan jaringan wifi dan peningkatan infrastruktur teknologi informasi, untuk mengoptimalkan implementasi sistem ini.
Examine the Women Communication Managerial Skill at PT LAZ Coal Indonesia Dedy Gunawan; Nurannafi Farni Syam Maella; Sanhari Prawiradiredja; Citra Rani Angga Riswari
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.v7i4.11142

Abstract

Efficient communication plays a crucial role in effective management, especially in the coal mining industry. This industry requires strong interpersonal and leadership skills due to its intricate stakeholder relationships and demanding operational environments. This case study explores the communication-based managerial skills of women leaders at PT LAZ Coal Indonesia, a well-known coal mining company in the region. The study follows the methodological approach of Robert K. Yin. The existing literature on communication in the mining industry emphasizes the significance of strategic communication in effectively managing intricate stakeholder dynamics, promoting teamwork, and facilitating organizational transformation. Research has highlighted the specific communication obstacles that women encounter in industries dominated by men. These challenges include overcoming gender biases and establishing credibility. This qualitative case study utilized in-depth interviews with a purposive sample of two women managers at PT LAZ Coal Indonesia, encompassing mid-level supervisors to senior executives. The interviews delved into the participants' communication strategies, leadership approaches, and experiences in navigating the organizational culture. In addition, the researchers observed the women managers in their work environments and analyzed company documents to cross-reference the data. The research uncovers that the female managers at PT LAZ Coal Indonesia have honed a variety of communication-focused managerial abilities, such as attentive listening, compassionate issue resolution, and the tactical utilization of both formal and informal communication avenues. These skills have allowed them to establish trust with their teams, efficiently handle stakeholder relationships, and bring about organizational change. Nevertheless, the women encountered obstacles, including the task of maneuvering through gender-based biases and the requirement to adjust their communication styles to fit into the predominantly male organizational culture. This study offers valuable insights into the communication-based managerial skills of women leaders in the coal mining industry, showcasing their adeptness in navigating intricate organizational dynamics and cultivating collaborative work environments. The findings could potentially shape the creation of training and mentorship programs for women who aspire to be leaders. Additionally, they could add to our knowledge of communication strategies based on gender in industries that are predominantly male-dominated.
Pengaruh ROA, ROE Dan DER Terhadap Harga Saham Pada Perusahaan LQ45 Periode 2020-2021 Martha Dinata; Evilia Citra; Afriza Amir; Nur Ahmadi Bib Rahmani
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.v7i4.11144

Abstract

Pasar modal sebagai sarana pembiayaan bisnis dimana perusahaan memperoleh modal dari investor. Tujuan utama investor membeli saham untuk memperoleh dividen dari selisih antara harga jual dan harga beli saham. Harga saham adalah harga per lembar saham perusahaan yang dikeluarkan di bursa. Penelitian ini bertujuan untuk menguji hubungan antara Return On Assets, Return On Equity, dan Debt to Equity Ratio terhadap harga saham yang dilakukan pada seluruh perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia selama periode 2020-2021. Penelitian ini merupakan penelitian kuantitatif yang diuji dengan menggunakan regresi linier berganda melalui SPSS 21. Sampel dalam penelitian ini sebanyak 45 perusahaan yang telah memenuhi kriteria pengambilan sampel yang dapat dilihat dengan Perusahaan LQ45 yang mempublikasi laporan keuangan di Bursa Efek Indonesia selama 2020-2021. Hasil penelitian ini menunjukkan bahwa variabel Return On Assets, Return On Equity dan Debt to Equity Ratio tidak berpengaruh signifikan terhadap harga saham pada Perusahaan LQ45. Perusahaan harus lebih memfokuskan kinerja yaitu Return On Assets, Return On Equity dan Debt to Equity Ratio untuk dapat meningkatkan harga saham.
Pengaruh Kualitas Pelayanan Terhadap Loyalitas Pelanggan Yang Dimediasi Oleh Kepuasan Pelanggan Kartu AS Di Grapari Telkomsel Cimahi Ajeung Febrianti; Siti Herawati
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.v7i5.11145

Abstract

This research is motivated by the decline in As card users in Indonesia while the number of smartphone users in Indonesia is increasing. This indicates a decrease in the loyalty of As card users. The purpose of this study was to analyze the effect of service quality on customer loyalty mediated by As card customer satisfaction at Grapari Telkomsel Cimahi. The number of samples used was 90 respondents with purposive sampling technique. The data source in this study was obtained through distributing questionnaires that have been declared valid and reliable and have passed the classical assumption test, to test the hypothesis in this study using simple regression test, multiple regression test, and sobel test. The results showed that service quality has a positive and significant effect on customer satisfaction, service quality has a positive and significant effect on customer loyalty, customer satisfaction has a positive and significant effect on customer loyalty, and customer satisfaction plays a role in mediating the effect of service quality on customer loyalty.
Pengaruh Locus Of Control Dan Kepemimpinan Terhadap Kinerja Karyawan PT. Pegadaian Cibadak Leofani Deris; Faizal Mulia Z; Sopyan Saori
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.v7i4.11146

Abstract

PT Pegadaian Cibadak is a State-Owned Enterprise company engaged in financial institutions that provide credit to the public with movable goods as collateral. In this company there is an influence of locus of control on employee performance which causes a decrease in targets on employee performance, besides that there are several attitudes of leaders who feel unfair in terms of promotion and leaders also pay less attention to the conditions where employees work when working which causes a decrease in employee performance. The purpose of this study was to analyze the effect of locus of control, and leadership on employee performance. The research method used is an associative descriptive analysis method with a quantitative approach. The data collection techniques used are observation, interview, questionnaire, documentation, and literature study. The population in this study were employees of PT Pegadaian Cibadak with a sample size of 34 people using non-probability sampling techniques. Measurement in this study uses semantic differential. Furthermore, the data obtained with various tests to answer the hypothesis in this study. The results of this study indicate that there is a positive and significant influence on the performance of employees.
Communicative Managerial and Transformative Think at PT LAZ Coal Indonesia Harnanda Eko Rusdyawan; Harliantara Harliantara; Yenny Yenny; Nurannafi Farni Syam Maella
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.v7i5.11150

Abstract

The coal mining business has numerous challenges, including environmental concerns and volatile market situations. PT LAZ Coal Indonesia, a prominent participant in this industry, has been in the forefront of managing these intricacies. This study aims to analyze the company's crisis management strategies, leadership approaches, and initiatives to foster sustainability. The study's theoretical approach is grounded in the principles of systems thinking in sustainability management, as elucidated in recent research. Furthermore, the study examines the significance of proficient communication and cooperative leadership in times of crisis, as highlighted in industry reports and scholarly publications. This study utilizes Robert K. Yin's case study research design and includes a combination of qualitative and quantitative data collection methods. We perform comprehensive interviews with essential staff members, scrutinize internal documents and reports, and closely examine the company's operations and decision-making procedures. The study's findings emphasize that PT LAZ Coal Indonesia's successful crisis management and sustainability activities are a direct outcome of its all-encompassing approach. The company's efficient managerial strategy, which places emphasis on transparent communication, engaging stakeholders, and collaborating to resolve issues, has played a pivotal role in effectively tackling complex obstacles. Furthermore, the organization's progressive methodology, which integrates environmental, social, and governance (ESG) elements into its strategic planning, has positioned it as a leader in the industry's sustainability endeavors. The results obtained from this particular investigation can offer significant insights for other companies operating in the coal mining industry, as well as those in allied sectors facing comparable challenges. The study's findings highlight the importance of cultivating a culture that places a high priority on communication, adaptability, and innovation, all motivated by a commitment to sustainability. This is essential for enhancing the ability of a business to withstand and recover from challenges, as well as guaranteeing its long-term sustainability.
Peran Pelatihan dan Pengembangan Karyawan Dalam Meningkatkan Pelayanan pada Hotel Zartin Syariah Ujung Gading Sumatera Barat Muhammad Fayyadh; Uswah Hasanah
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.v7i4.11154

Abstract

The objective of this study is to investigate the impact of staff training and development on enhancing the quality of services provided at the Zartin Syariah Hotel Ujung Gading, located in West Sumatra. Field study using an observational and interview-based qualitative descriptive technique is the research methodology used. The study's findings demonstrate that the hotel has recognized issues and taken proactive measures to enhance the quality of its services, particularly by investing in the professional growth and training of each worker with an emphasis on sharia principles. Regular evaluation, employee motivation, reward, punishment, collaboration, and feedback from guests are also important elements in a hotel's efforts to improve service quality. Keywords: Training, Development, Service
Pengaruh Gaya Kepemimpinan, Komitmen Kerja Dan Lingkungan Kerja Terhadap Kinerja Pegawai Badan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Bojonegoro Khoiril Anam; Pompong Budi Setia; Sri Rahayu
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.v7i4.11155

Abstract

Dalam penelitian ini dilakukan di Badan Pengelolaan Keungan dan Aset Daerah Kabupaten Bojonegoro. Penelitain ini mempunyai tujuan untuk menilai kinerja pegawai yang mana studi ini di khususkan pada pengaruh gaya kepemimpinan, Komitmen kerja dan Lingkungan Kerja dengan populasi semua pegawai yang berada di Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Bojonegoro sejumlah 60 sampel, dengan menggunakan survei skala Likert 21 pertanyaan untuk menguji hipotesis penelitian melalui program SPSS. Temuan dalam penelitian menyimpulkan jika gaya kepemimpinan berkualitas atau tinggi maka kinerja karyawan akan meningkat, yang artinya gaya kepemimpinan berpengaruh secara positif dan signifikan terhadap variabel kinerja karyawan. Berdasarkan hasil analisis regresi linier berganda komitmen mempengaruhi kinerja karyawan atau berpengaruh secara positif dan lingkungan kerja berpengaruh secara positif terhadap kinerja. Keterbatasan Penelitian ini berfokus pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Bojonegoro di Provinsi Jawa Timur Provinsi Jawa Timur.
Kemampuan Literasi Keuangan Menghambat Overconfidence Dan Herding Behavior Dalam Pengambilan Keputusan Investasi Saham Generasi Milenial Bambang Widarno; Fadjar Harimurti; Muhammad farhan
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.v7i4.11170

Abstract

Peneliti ini bertujuan untuk menguji peran literasi keuangan terhadap pengaruh overconfident dan herding behavior dalam pengambilan keputusan investasi saham investor milenial. Masih banyak peneliti yang salah mengartikan hasil uji statistik sehingga menimbulkan pemahaman yang salah. Terdapat kesenjangan penelitian dan fenomena bisnis yang meningkatkan jumlah investor individu baru di pasar modal Indonesia sehingga mendorong replikasi di waktu dan tempat yang berbeda. Responden penelitian ini adalah investor milenial yang tergabung dalam komunitas pasar modal pada perguruan tinggi swasta di Kota Surakarta, serta 73 investor umum. Pengumpulan data dengan menyebarkan kuesioner tertutup melalui aplikasi Google Form. Teknik analisis data menggunakan regresi berganda. Hasil penelitian menyimpulkan bahwa keputusan investasi saham yang dilakukan investor milenial lebih didasari oleh rasa terlalu percaya diri. Investor milenial tidak berperilaku herding ketika mengambil keputusan investasi saham. Hasil ini sejalan dengan harapan bahwa literasi keuangan dapat mengurangi perasaan terlalu percaya diri. Mengingat investor milenial di Soloraya memiliki literasi keuangan yang sangat baik, terbukti dalam mengambil keputusan investasi saham mereka tidak mengikuti investor lain. Selain implikasi penting, keterbatasan, dan saran untuk dipertimbangkan, bukti bahwa literasi itu penting. Kata Kunci: Overconfident, herding behavior, keputusan investasi, literasi keuangan ABSTRACT This researcher aims to examine the role of financial literacy on the influence of overconfidence and herding behavior in millennial investors' share investment decision making. There are still many researchers who misinterpret the results of statistical tests, giving rise to wrong understanding. There are research gaps and business phenomena that increase the number of new individual investors in the Indonesian capital market, thereby encouraging replication in different times and places. The respondents of this research are millennial investors who are members of the capital markets community at private universities in Surakarta City, as well as 73 general investors. Data collection by distributing closed questionnaires via the Google Form application. The data analysis technique uses multiple regression. The research results concluded that stock investment decisions made by millennial investors were based more on a sense of overconfidence. Millennial investors do not behave like herding when making stock investment decisions. These results are in line with expectations that financial literacy can reduce feelings of overconfidence. Given the fact that millennial investors in Soloraya have very good financial literacy, it is proven that in making stock investment decisions they do not follow other investors. In addition to important implications, limitations, and suggestions to consider, evidence that literacy is important.

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