Journal of Economic, Bussines and Accounting (COSTING)
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.
Articles
4,250 Documents
<![CDATA[Pengaruh Investasi, Tingkat Pengangguran, Dan APBD Terhadap Pertumbuhan Ekonomi Di Provinsi Bali 2020-2023 ]]>
<![CDATA[Satria Eka Saputra]]>;
<![CDATA[Daryono Soebagiyo]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i5.11402
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh investasi, tingkat pengangguran dan APDB terhadap pertumbuhan ekonomi di provinsi Bali periode 2020-2023. Pengamatan ini menggunakan data sekunder yang diperoleh dari Badan Pusat Statistik (BPS) Bali dan Indonesia. Teknik yang digunakan adalah pendekatan kuantitatif dengan teknik regresi data panel dari tahun 2020-2023 dengan jumlah data observasi sebanyak 9 kabupaten/kota dan diolah dengan pendekatan Fixed Effect Model (FEM) menggunakan Eviews 12. Hasil perhitungan akhir menunjukkan bahwa variabel tingkat pengangguran dan APBD berpengaruh terhadap pertumbuhan ekonomi, dan investasi berpengaruh terhadap pertumbuhan ekonomi di Provinsi Bali Tahun 2020-2023. Penelitian ini diharapkan dapat menjadi bahan pertimbangan dalam pengambilan keputusan bagi pemerintah pusat dan daerah dalam menangani masalah pertumbuhan ekonomi di Provinsi Bali.]]>
<![CDATA[Analisis Potensi Kecurangan Pada Laporan Keuangan Perusahaan Bumn Di Bursa Efek Indonesia: Pendekatan Hexagon Fraud Analysis (Studi Empiris Tahun 2020-2023) ]]>
<![CDATA[Desman Serius Nazara]]>;
<![CDATA[Fitriana Fitriana]]>;
<![CDATA[Zainal Arifin]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i5.11408
<![CDATA[This study investigates the factors influencing the potential for fraud in financial reports of state-owned enterprises (BUMNs) listed on the Indonesian Stock Exchange (BEI) from 2020 to 2023. Utilizing a quantitative approach with random sampling of 70 investors and Structural Equation Modeling (SEM) via Smart PLS, the research examines the relationships between financial performance metrics, governance structures and policies, ethical climate and corporate culture, and fraud potential in financial reports. The findings reveal that financial performance metrics significantly impacts fraud potential in financial reports both directly and indirectly through ethical climate and corporate culture, indicating the crucial role of ethical practices in mitigating fraud risks. Conversely, governance structures and policies directly affects fraud potential in financial reports, but its indirect effect through ethical climate and corporate culture is not significant, suggesting that mere presence of governance policies is insufficient without effective implementation and a strong ethical culture. These insights highlight the need for robust ethical environments and comprehensive governance practices to enhance financial reporting transparency and accountability, thereby bolstering investor confidence and sustainable performance in BUMNs.]]>
<![CDATA[Pengaruh Good Corporate Governance Dan Audit Internal Terhadap Kinerja Keuangan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bei Tahun 2018-2022 ]]>
<![CDATA[Irawan Triprasetyo]]>;
<![CDATA[Hero Priono]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i5.11410
<![CDATA[This study aims to analyze the effect of good corporate governance and internal audit on financial performance with company size as a moderating variable in property and real estate companies listed on the IDX in 2018-2022. This research was conducted in property and real estate companies because the company's financial performance has tended to decline in recent years. This research uses quantitative methods. The research population was 85 property and real estate companies listed on the Indonesia Stock Exchange in 2018-2022. This study used purposive sampling method, the sample obtained was 40 companies with a total of 200 analysis data. Hypothesis testing using Smart PLS 3.0 software. The results of this study indicate that good corporate governance and internal audit do not contribute to financial performance. Meanwhile, company size has no role in moderating the relationship between good corporate governance and financial performance. In addition, company size also has no contribution in moderating the relationship between internal audit and financial performance.]]>
<![CDATA[Pengaruh Likuiditas Dan Profitabilitas Terhadap Agresivitas Pajak Dengan Corporate Social Responsibility Sebagai Variabel Mediasi (Studi Empiris Pada Perusahaan Property And Real Estate Di Bursa Efek Indonesia Periode 2020-2022) ]]>
<![CDATA[Mutiara Oktaviani Syahputri]]>;
<![CDATA[Idham Lakoni]]>;
<![CDATA[Sintia Safrianti]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i5.11419
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas dan profitabilitas apakah memiliki pengaruh secara langsung terhadap agresivitas pajak dan untuk mengetahui pengaruh likuiditas dan profitabilitas terhadap agresivitas pajak melalui mediasi CORPORATE SOCIAL RESPONSIBILITY (CSR). Sampel penelitian ini adalah pengungkapan pertanggung jawaban social pada sektor property and real estate tahun 2020 sampai 2022 dengan menggunakan metode purposive sampling. Terdapat 10 perusahaan pada tahun 2020 sampai 2022 yang memenuhi kriteria sebagai sampel penelitian. Penelitian ini bersumber pada data skunder yang didapatkan dari situs bursa efek Indonesia. Teknik Data penelitian ini diolah menggunakan alat analisis smartPLS versi 4.0. Hasil penelitian Dirrect Effect menunjukan bahwa CSR tidak berpengaruh terhadap agresivitas pajak, likuiditas tidak berpengaruh terhadap agresivitas pajak, likuiditas tidak berpengaruh terhadap CSR, profitabilitas berpengaruh signifikan terhadap agresivitas pajak, profitabilitas tidak berpengaruh terhadap CRS, CSR tidak berpengaruh terhadap agresivitas pajak, likuiditas tidak berpengaruh signifikan terhadap agresivitas pajak. Hasil penelitian Indirect Effect menunjukan bahwa likuiditas secara tidak langsung tidak berpengaruh terhadap CSR dengan agresivitas pajak sebagai variabel mediasi, likuiditas secara tidak langsung tidak berpengaruh terhadap CSR dengan agresivitas pajak sebagai variabel mediasi.]]>
<![CDATA[Pengaruh Reputasi Kap, Auditor Switching, Ukuran Perusahaan Dan Fee Audit Terhadap Audit Delay ]]>
<![CDATA[Fhellicia Fhellicia]]>;
<![CDATA[Philips Renaldy Renaldy]]>;
<![CDATA[Namira Ufrida Rahmi]]>;
<![CDATA[M. Irsan Nasution Nasution]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i5.11421
<![CDATA[Penelitian ini dilaksankan supaya mengetahui apakah reputasi KAP, auditor switching, ukuran perusahaan dan fee audit mampu memengaruhi audit delay pada perusahaan sektor pertambangan yang tercatat di BEI tahun 2020-2021. Penelitian ini mempergunakan pendekatan kuantitatif. Populasi penelitian sebanyak 84 perusahaan sesuai kriteria. Pengambilan sampe mempergunakan metode purposive sampling. Perolehan penelitian memperlihatkan reputasi KAP, auditor switching, ukuran perusahaan dan fee audit berpengaruh signifikan secara simultan pada audit delay. Reputasi KAP memengaruhi signifikan secara parsial pada audit delay, sedangkan auditor switching, ukuran perusahaan dan fee audit tidak memengaruhi signifikan secara parsial pada audit delay.]]>
<![CDATA[Pengaruh Kualitas Produk, Persepsi Harga, Dan Citra Merek Terhadap Minat Beli Ulang Laptop Acer Di Kota Bandung ]]>
<![CDATA[Muhammad Hanif Muhsinin]]>;
<![CDATA[Esi Fitriani Komara]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING) ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i5.11422
<![CDATA[This research is motivated by the results of the Kurious survey from the Katadata Insight Center (KIC), Acer is the second most popular laptop in Indonesia, which is 79.2% of the total respondents. Based on the top brand award in 2022, Acer laptops are ranked first in the notebook or laptop category with a score of 27.1%. However, in 2023 there was a significant decrease in the Acer brand laptop, which was 5.90% compared to 2022. This indicates a decrease in repurchase interest in Acer brand laptops. This study aims to analyze the effect of product quality, price perception, and brand image on repurchase interest in Acer laptops in Bandung City. The data collection technique used is nonprobability sampling with convenience sampling research with a total of 120 respondents of Acer laptop users who live in Bandung City with an age range of 17 years and over. The data analysis technique used is multiple regression test using SPSS version 26. The results showed that product quality has a positive and significant effect on repurchase interest. Price perception has a positive and significant effect on repurchase intention. Brand image has a positive and significant effect on repurchase intention. Then, product quality, price perception, and brand image simultaneously affect repurchase intention.]]>
<![CDATA[Analisis Persepsi Kemudahan Dan Persepsi Manfaat Terhadap Niat Menggunakan Social Commerce (Studi Kasus Pada Ukm Di Kabupaten Magetan) ]]>
<![CDATA[Firdha Afsari Putri]]>;
<![CDATA[Yessy Artanti]]>;
<![CDATA[Sri Setyo Iriani]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i5.11424
<![CDATA[Along with the rapid development of technology, the digital world and the internet have an impact on the world of marketing. Global marketing trends are shifting from traditional or conventional to digital or online. Some online marketing tools that SME actors can consider are social media. Social media that can be used include Instagram, Facebook, and Tiktok. The following research aims to analyze the effect of perceived ease of use and perceived usefulness on intention to use. The following research uses a quantitative type of study. Respondents in this research are SME actors in Magetan Regency who have used social media but have never marketed their products through social commerce with aged over 17 years. The data obtained from 100 subjects were processed using multiple linear regression analysis technique. The research results explain that perceived ease of use has positive effect on intention to use and perceived usefulness have a positive effect on intention to use.]]>
<![CDATA[Pengungkapan Inovasi Disruptif Sektor Perbankan Indonesia ]]>
<![CDATA[Sabina Sabina]]>;
<![CDATA[Lilik Handajani]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i5.11426
<![CDATA[The banking industry in Indonesia is experiencing significant disruption due to the development of information and communication technology. Disruption brings new innovations that change the way banks serve customers. One form of disruptive innovation is fintech (fintech technology) which offers financial services that are more accessible, cheap and efficient. Disclosure of disruptive innovations is important for banks to inform stakeholders about their strategies and plans to deal with disruption. This disclosure can improve the transparency and accountability of banks, as well as help investors and creditors in assessing risks and investment opportunities. This study aims to determine the effect of financial capital, human capital and organizational capital on the disclosure of disruptive innovation in the Indonesian banking sector. The population in this study are banking companies listed on the IDX in 2018-2022. This study uses purposive sampling technique. Based on these criteria and sampling techniques, 45 banking sector companies were obtained with a five-year observation period, so that the total sample obtained was 225 samples. The data analysis technique used is panel data regression with the eviews 12 application. The results of this study indicate that financial capital and human capital affect the disclosure of disruptive innovation in the Indonesian banking sector. Meanwhile, organizational capital has no effect on the disclosure of disruptive innovation. This study also found that the level of debt, bank size and ROA as control variables were unable to show the effect of disclosure on disruptive innovation in the Indonesian banking sector.]]>
<![CDATA[Analisis Pengaruh Social Media Marketing Terhadap Niat Menabung Melalui Brand Image (Studi Pada Bprs Magetan) ]]>
<![CDATA[Citra Setyoningrum]]>;
<![CDATA[Yessy Artanti]]>;
<![CDATA[Sanaji Sanaji]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i5.11432
<![CDATA[The purpose of this study was to find how social media marketing influences the saving intentions through the brand image of BPRS Magetan. The population in this research is BPRS Magetan financing customers. This research uses the Structural Equation Model method to measure the influence between the independent variable and the dependent variable. Respondents are BPRS Magetan financing customers who have Instagram accounts. Data were collected using a questionnaire distributed to 103 respondents via Google Form. The results achieved in this research were the discovery of the influence of social media marketing on brand image and brand image on the intention to save. However, it was found that social media marketing had no effect on savings intentions.]]>
<![CDATA[Penerapan TAM Dalam Inovasi Pelayan Publik “Pak RT Suka Asik” Di Kabupaten Magetan ]]>
<![CDATA[Agus Heru Maryanto]]>;
<![CDATA[Sri Setyo Iriani]]>;
<![CDATA[Sanaji Sanaji]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i5.11434
<![CDATA[Digital transformation of public services is one of the targets of the Government in realizing good governance in the era of digitalization. The "PAK RT SUKA ASIK" application innovation is one of the many applications that make letter-writing services effective and efficient within the Magetan Regency. A study on public acceptance of technology is necessary to determine the suboptimal implementation of the government's public service innovation, the "PAK RT SUKA ASIK" application. The TAM 2 model was chosen to analyze and determine the factors that influence the intention to use the application in the Mranggen Village, Magetan District, Jawa Timur. A quantitative study with a cross-sectional design was conducted on respondent who had never used the application. The analysis results using SMART PLS 3.9.2 showed that the image variable is the only exogenous variable that affects the endogenous variable perceived of usefulness, in addition to the subjective norm variable that affects the image variable. The main factor causing the suboptimal implementation of the "PAK RT SUKA ASIK" application is the failure of socialization and evaluation of the use of the Village Government application, which results in the perceived usefulness and perceived ease of use of the "PAK RT SUKA ASIK" application not being felt by the community.]]>
