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.
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<![CDATA[Pengaruh Profitabilitas, Struktur Aktiva, Growth Opportunity Dan Likuiditas Terhadap Struktur Modal Pada Perusahaan Badan Usaha Milik Negara (BUMN) Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 ]]>
<![CDATA[Saprina Sartika Dewi]]>;
<![CDATA[Ike Rukmana Sari]]>;
<![CDATA[Paulina Panjaitan]]>;
<![CDATA[Munawarah Munawarah]]>
<![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.v7i5.11437
<![CDATA[Tujuan penelitian ini ialah untuk menguji pengaruh profitabilitas, struktur aktiva, Growth Opportunity dan likuiditas terhadap struktur modal pada perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Metode analisis yang digunakan dalam penelitian ini adalah regresi berganda dengan menggunakan SPSS. Purposive sampling digunakan dalam observasi penelitian ini dan sampel sebanyak 20 perusahaan diperoleh melalui ujian asumsi klasik, regresi linier berganda, pengujian hipotesis, dan koefisien determinasi. Kesimpulan dari hasil penelitian ini membuktikan bahwa profitabilitas, struktur aset, peluang pertumbuhan, dan likuiditas mungkin tidak memiliki pengaruh yang signifikan terhadap struktur modal. Secara simultan keempat faktor yaitu profitabilitas, struktur aktiva, growth opportunity dan likuiditas memberi pengaruh signifikan terhadap struktur modal.]]>
<![CDATA[Determinan Return Saham Pada Perusahaan Food And Beverage ]]>
<![CDATA[Febri Yanti Nur Hayati]]>;
<![CDATA[Erry Andhaniwati]]>
<![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.v7i5.11439
<![CDATA[Riset ini memiliki tujuan mempelajari guna menguji berdasarkan pengamatan dampak Harga Saham, Trading Frequency, serta Nilai Kapitalisasi Pasar mengenai level pengembalian ekuitas perusahaan makanan serta minuman yang tercatat pada Pasar Modal Indonesia dari mulai 2017 sampai 2021. Informasi diambil dari Bursa Efek Indonesia, melibatkan 72 emiten yang sesuai kriteria sampling purposif, yang akhirnya terpilih 34 perusahaan dengan total 170 sampel. Metode yang diterapkan yakni pendekatan kuantitatif dengan memakai data sekunder dari subsektor manufaktur food and beverage periode tersebut, dan dianalisis menerapkan metode regresi berganda menggunakan sistem SPSS versi 24. Hasil analisis menggambarkan bahwa tidak ada dampak penting dari harga saham dengan return saham, namun trading frequency serta nilai kapitalisasi pasar mempunyai dampak yang penting mengenai return saham. Uji F juga mengonfirmasi bahwa secara menyeluruh, variabel independen seperti harga saham, trading frequency, dan nilai kapitalisasi pasar secara signifikan mempengaruhi variabel dependen return saham dalam entitas makanan serta minuman yang sudah didaftarkan pada Bursa Efek Indonesia dalam kurun waktu 2017 hingga 2021.]]>
<![CDATA[Symbolic Communication of the Tuntung Pandang (Kondang) Skullcap as a Regional Symbol of Tanah Laut Regency ]]>
<![CDATA[Ikram Noor Kautsar]]>;
<![CDATA[Nurannafi Farni Syam Maella]]>;
<![CDATA[Harliantara Harley Prayudha]]>;
<![CDATA[Iwan Joko Prasetyo]]>;
<![CDATA[Tony S Soekrani]]>
<![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.v7i5.11448
<![CDATA[This study collected data through analysis of the Tanah Laut Regency news portal which reviewed the Regent's use of the Tuntung Pandang skullcap at various official events. A qualitative approach was used to explore the symbolic meanings contained in this skullcap and how society received and communicated these meanings. The research results show that the Tuntung Pandang Kopiah is not just traditional clothing or a symbol of formality, but is also an important marker of cultural identity for the people of Tanah Laut. This symbol contains values such as tradition, authority, and courage which are closely related to the position of Regent. This research provides a new contribution by describing the complex relationship between the symbol (Tuntung Pandang skullcap), the object (Regent of Tanah Laut), and the community's interpretation or understanding of the symbol. Through the approach of Peirce's semiotic theory and Ogden and Richards' Triangle Theory, this research highlights that cultural symbols not only have aesthetic value but are also an important tool in building the social and cultural identity of a community. This research also explores the meanings implicit in the use of symbols and how these symbols play a role in building identity and social solidarity in local communities.. Keywords: Tuntung Pandang skullcap, cultural symbol, Tanah Laut Regency, semiotic triangle theory, cultural identity]]>
<![CDATA[Penerapan Perencanaan Pajak (Tax Planning) Dalam Bentuk Efisiensi Pajak Secara Sah Sebagai Langkah Preventif Pemeriksaan Pajak SP2DK ]]>
<![CDATA[Felicia Rahma Dewanti]]>;
<![CDATA[Tituk Diah Widajantie]]>
<![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.v7i5.11473
<![CDATA[Profit is the purpose of business entities but profit is also the reason why taxes exist. Tax is always considered a burden by business entities because it is considered to reduces profits. Therefore, tax planning is allowed to use for taxpayers, especially business entities, to manage corporate taxes but not many business entities understand how to do tax planning, especially when the financial statements have been prepared. The purpose of this study is to analyze the effect of tax planning on the efficiency of the income tax burden while educating readers on tax planning implementation procedures. The research method is descriptive qualitative and the data collection technique is interviews with related business entities. The variables used include tax planning and income statements, especially on income tax expense and final profit with analysis techniques, namely qualitative descriptive analysis. The results showed that tax planning has a positive relationship in the effectiveness of income tax expense and succeeded in reducing taxable profit in the fiscal report. Business entities need to continue to follow tax developments and more mature applications so that the implementation of tax planning can produce good results Laba merupakan tujuan badan usaha berdiri akan tetapi laba juga merupakan alasan mengapa pajak ada. Pajak selalu dianggap sebagai beban oleh badan usaha karena dianggap mengurangi keuntungan. Maka dari itu perencanaan pajak diperbolehkan untuk wajib pajak terutama badan usaha untuk memanajemen pajak badan akan tetapi tidak banyak badan usaha yang mengerti cara melakukan perencanaan pajak terutama saat laporan keuangan telah disusun. Tujuan dari penelitian ini adalah untuk melakukan analisis antara efek perencanaan pajak pada efisiensi beban pajak penghasilan sekaligus mengedukasi pembaca prosedur pelaksanaan perencanaan pajak. Dengan metode penelitian adalah kualitatif deskriptif dan teknik pengambilan data yaitu wawancara kepada badan usaha terkait. Variabel yang digunakan antara lain perencanaan pajak dan laporan laba rugi terutama pada beban pajak penghasilan dan laba akhir dengan teknik analisis yaitu analisis deskriptif kualitatif. Hasil penelitian menunjukkan bahwa perencanaan pajak memiliki hubungan positif dalam efektifitas beban pajak penghasilan dan berhasil menurunkan penghasilan kena pajak pada laporan fiskal. Badan usaha perlu terus mengikuti perkembangan pajak dan penerapan yang lebih matang agar pengimplementasian perencanaan pajak lebih dapat membuahkan hasil yang baik.]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Ekspor Batubara Indonesia ]]>
<![CDATA[Risca Meyliawati]]>;
<![CDATA[Denny Saputera]]>
<![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.v7i5.11475
<![CDATA[Batubara merupakan energi yang paling penting di dunia. Batubara Indonesia paling banyak diminati terutama oleh pasar internasional seperti China, India, Jepang, Korea, Hongkong, Italia, dan negara Eropa lainnya. Indonesia merupakan panga pasar ekspor batubara terbesar di dunia. Tujuan dari adanya penelitian ini ialah untuk mengetahui apakah ada pengaruh antara penanaman modal asing, inflasi, dan suku bunga terhadap kinerja ekspor batubara Indonesia. Strategi yang digunakan dalam penelitian ini adalah teknik kuantitatif. Pengambilan data menggunakan informasi opsional. Sampling yang diterapkan dalam penelitian ini ialah purposive sampling, dengan 60 sampel dan menggunakan data selama 5 tahun terakhir dari 2018 hingga 2022. Sedangkan bantuan alat hitung dalam analisis ini menggunakan SPSS versi 29. Hasil penelitian menyimpulkan, penanaman modal asing berpengaruh negatif terhadap ekspor batubara Indonesia, inflasi berpengaruh positif terhadap ekspor batubara Indonesia, sedangkan suku bunga tidak berpengaruh terhadap ekspor batubara Indonesia.]]>
<![CDATA[Soft System Methodology (SSM) Dalam Menganalisa Strategi Dan Inovasi Perusahaan Real Estat Developer Untuk Menghadapi Perubahan Tren Pada Pusat Perbelanjaan ]]>
<![CDATA[Ferry Oktavian]]>;
<![CDATA[Retno Kusumastuti Harjono]]>;
<![CDATA[Rachma Fitriati]]>
<![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.v7i5.11480
<![CDATA[Shopping Centres are currently facing several problems in connection with the changing trends in their tenants, including anchor tenants who are radically changing and transforming. This research combines a qualitative - constructive approach with the Soft System Model (SSM) method. This choice is based on the ability of the SSM method to help researchers find and understand actual problems related to strategy modelling and innovation.. The trends experienced by real estate - retail business players in 2024 present challenges and opportunities for Developers and Shopping Centre Managers. By understanding these trends and adapting to the evolving market, they can position themselves for success in a competitive and dynamic retail landscape. Developers can focus on three strategic priorities: Reshaping the role of Shopping Centres to serve multiple purposes, Driving greater adjustments in tenancy mix, Developing new leasing models that capture the value derived from new business models.]]>
<![CDATA[Analisis Social Media Influencer Terhadap Impulse Buying Melalui Content Marketing Sebagai Varaibel Mediasi Pada Pengguna Kosmetik Di Indonesia ]]>
<![CDATA[Ridha Kholidah]]>;
<![CDATA[Asep Muhamad Ramdan]]>;
<![CDATA[Sopyan Sauri]]>
<![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.v7i5.11481
<![CDATA[Bagi organisasi atau perusahaan saat ini, media sosial banyak digunakan sebagai media atau alat untuk melakukan komunikasi pemasaran. Taktik dan strategi disusun berdasarkan kapabilitas yang dimiliki dan target yang ingin diraih bagi suatu perusahaan. Tujuan penelitian ini adalah untuk mengetahui pengaruh social media influencer terhadap impulse buying yang dimediasi oleh cobtent marketing pada produk Skintific di Kota Sukabumi. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan pendekatan deskriptif dan analisis asosiatif. Sampel pada penelitian ini sebanyak 120 responden yang merupakan pengguna produk Skintific dari 6 kelurahan di Kota Sukabumi. Data diperoleh melalui kuesioner penelitian yang disebarkan seluruh sampel berisi 24 pernyataan mengenai variabel social media influencer, content marketing dan impulse buying. Selanjutnya data yang diperoleh akan dilakukan berbagai pengujian seperti uji validitas dan reabilitas menggunakan bantuan software PLS 4.1.0. Hasil penelitian menunjukan pengaruh signifikan antara social media influencer dapat meningkatkan pembelian impulse buying pada pengguna Skintific di Kota Sukabumi.]]>
<![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 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.v7i5.11482
<![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 d|at|a collection technique used is nonprob|ability s|ampling with convenience s|ampling rese|arch with |a tot|al of 120 respondents of |Acer l|aptop users who live in B|andung City with |an |age r|ange of 17 ye|ars |and over. The d|at|a |an|alysis technique used is multiple regression test using SPSS version 26. The results showed th|at product qu|ality h|as |a positive |and signific|ant effect on repurch|ase interest. Price perception h|as |a positive |and signific|ant effect on repurch|ase intention. Br|and im|age h|as |a positive |and signific|ant effect on repurch|ase intention. Then, product qu|ality, price perception, |and br|and im|age simult|aneously |affect repurch|ase intention.]]>
<![CDATA[Analisis Website Quality Terhadap Online Booking Intention Melalui E-Trust Pada Website Online Travel Agent ]]>
<![CDATA[Elah Elah]]>;
<![CDATA[Asep Muhamad Ramdan]]>;
<![CDATA[Nor Norisanti]]>
<![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.v7i5.11483
<![CDATA[Tourism travel at this time has become a lifestyle for the community, along with the times, the tourism sector continues to grow along with the development of information, transportation and technology. Which makes it easier for people to do the buying and selling process digitally such as the help of e-commerce and websites. The tourism industry is currently very tight, making the competitiveness between destination managers even higher. So that Tiket.com as one of the destination providers is not always the first choice of the community in using these travel services which has an impact on decreasing consumer transactional interest in Tiket.com. The purpose of the study is to ascertain how website quality and e-trust as mediation affect online booking intention. This research uses quantitative research methods with a descriptive approach. The sampling method used was the probability sample approach used, by distributing questionnaires to 180 tiket.com application users in Sukabumi City. The data analysis technique used was using SmartPLS software version 3.2.9. The results of this research show that the significant influence between website quality can increase online booking intention on Tiket.com application users in Sukabumi City.]]>
<![CDATA[Sensory And Affective As Antecedents Repurchase Intention Of Pucuk Harum Tea Customers In Cimahi ]]>
<![CDATA[Ariq Nasharullah]]>;
<![CDATA[Yadi Ernawadi]]>
<![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.v7i5.11490
<![CDATA[This research examines the factors that influence the repurchase intention of Pucuk Harum Tea consumers in Cimahi. One hundred twenty respondents who had experience consuming Pucuk Harum Tea were involved as primary data sources in this research. A cross-sectional method was used to collect data. Meanwhile, the research instrument in the form of a questionnaire has been declared to have passed the convergent validity, discriminant validity, and composite reliability tests. The data analysis technique used is structural equation modelling (SEM) using the Smart-PLS version 3.0 tool. For the seven proposed research hypotheses, five are supported by empirical data. The findings of this study show that sensory has a direct effect on repurchase intention. Meanwhile, affective influence both directly and indirectly on repurchase intention. It is hoped that the results of this research will provide benefits for further study and the objects being assessed regarding designing strategies relevant to improving the quality of sensory and affective attributes. Future researchers are advised to explore other factors that can influence repurchase intention.]]>
