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[Analisis Daya Saing Ekspor Vanili Indonesia Di Pasar Amerika Serikat Tahun 2011-2020 ]]>
<![CDATA[Burhan Abel Taqi]]>;
<![CDATA[Ignatia Martha Hendrati]]>
<![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.v7i5.11496
<![CDATA[Indonesia memiliki sumber daya alam yang melimpah, termasuk vanili yang dapat tumbuh dengan baik di negara ini. Antara tahun 2011 dan 2020, terdapat pertumbuhan tahunan dalam tren konsumsi barang-barang yang terbuat dari komponen organik di AS, yang pada gilirannya menyebabkan peningkatan permintaan vanili. Penelitian memiliki tujuan yakni mengkaji daya saing ekspor vanili Indonesia, serta pangsa pasarnya di Amerika Serikat, dan membandingkannya dengan negara pengekspor lainnya dengan mempertimbangkan situasi saat ini. Penelitian ini menggunakan metode deskripsi kuantitatif, dengan penggunaan data sekunder sebagai salah satu jenis data yang digunakan. Keunggulan komparatif komoditas vanili Indonesia di pasar AS dipastikan melalui teknik analisis data seperti Revealed Comparative Advantage (RCA). Untuk mengetahui pangsa pasar dari komoditas vanili Indonesia di pasar Amerika Serikat menggunakan pendekatan Constant Market Share (CMS). Hasil dari penelitian ini menunjukkan bahwa tingkat daya saing vanili Indonesia mampu mengungguli Meksiko dan Uganda namun masih di bawah Madagaskar. Dari segi pangsa pasar, vanili Indonesia memiliki pangsa pasar yang lebih rendah dibandingkan eksportir pesaing lainnya di pasar Amerika Serikat.]]>
<![CDATA[Faktor Faktor Yang Mempengaruhi Struktur Modal ]]>
<![CDATA[Darno, Darno]]>;
<![CDATA[Maryono, Maryono]]>
<![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.v7i5.11501
<![CDATA[Capital is the main problem for business actors or companies. Companies need additional capital to develop products so they can compete with other similar companies. This research aims to analyze what factors influence the capital structure of manufacturing companies listed on the IDX for the 2020-2022 period. This research uses a pecking order theory and trade-off theory approach to build arguments between the independent variable and the dependent variable. The sample obtained from the purposive sampling technique was 42 companies over 4 years (126 observation data). The data analysis technique uses multiple linear regression analysis. The research results prove that company size has a significant negative influence on capital structure so that the hypothesis is rejected, as well as what happens to profitability on capital structure which also rejects the hypothesis, namely that profitability has a negative and insignificant effect. However, the results of the relationship between asset structure and capital structure have a significant positive influence so that the hypothesis is accepted. The coefficient of determination value proves that it is concluded that 18.3% of the independent variables, namely company size, asset structure and profitability in this study, can influence the dependent variable, namely capital structure, while 81.7% can be explained outside the variables in this study.]]>
<![CDATA[Pengaruh Kualitas Pelayanan, Promosi, Dan E-Wom Terhadap Keputusan Pembelian Brand Scarlett Whitening Pada Shopee ]]>
<![CDATA[Dea Pramesty Noor Indah Sari]]>;
<![CDATA[Rizky Eka Febriansyah]]>;
<![CDATA[Supardi Supardi]]>
<![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.v7i5.11510
<![CDATA[Kemajuan era digital sudah mempermudah gaya belaja dipenduduk masa kini. Ini dikarenakan kejadian yang ada di penduduk sekarang diantaranya belanja offline yang sudah berubah jadi belanja online. Tujuan dari penelitian ini adalah menumbuhkan kebudayaan pola konsumsi dan produksi yang berkelanjutan lewat mobilisasi dan penerapan ilmu pengetahuan teknologi dan perubahan supaya menuju pola konsumsi dan produksinya yang baik. Teknik pengambilan sampel yang digunakan adalah Nonprobability Sampling dengan metode Purposive Sampling dengan banyak 96 responden. Teknik analisis data menggunakan Smart PLS atau Smart Partial Least Square ialah software statistik yang maksudnya digunakan guna menilai kaitan dengan variabel. Pendekatan smart PLS dikatakan baik bila sesuai dari bermacam asumsi. Kesimpulan dari penelitian ini dapat disimpulkan jika variabel Kualitas pelayanan secara parsial berpengaruh positif serta signifikan pada Keputusan Pembelian Variabel Word Of Mount secara parsial berpengaruh positif dan signigikan terhadap Keputusan Pembelian. Variabel Promosi secara parsial berpenagruh positif dan signifikan terhadap keputusan.]]>
<![CDATA[Implementasi Konten Marketing Pada Akun Instagram @Kampunginggrisbandung Tahun 2024 ]]>
<![CDATA[Alfaiz, Ramdhan]]>;
<![CDATA[Mustikasari, Ati]]>
<![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.v7i5.11516
<![CDATA[Instagram is still one of the popular social media choices in Indonesia for marketing activities. This can be seen from the number of Instagram users in Indonesia which reaches hundreds of millions of people. Based on data from Napoleon Cat, there are 109.33 million Instagram users in Indonesia as of April 2023. English Village is a company operating in the education sector by offering various English language course programs such as Speaking Class, IELTS and TOEFL Preparation as well as bootcamp programs. English Village uses Instagram social media for marketing purposes, but in the midst of increasingly massive marketing competition for English language courses, the Instagram account used by the English Village for promotion is faced with a big challenge, because engagement from followers on Instagram is still relatively low and inconsistent at all times. type of content, even though the marketing division team always uploads various types of content on a scheduled basis. Based on the research conducted by the author, it can be concluded that planning, implementing marketing content that is right and interesting and consistent in carrying out regular evaluations will greatly influence customer engagement so that it can influence buying interest for customers and potential customers.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Resistensi Penggunaan Platform E-Commerce "Digipay Satu" (Studi Pada Kppn Singaraja) ]]>
<![CDATA[Ketut Oki Murjana]]>;
<![CDATA[Fridayana Yudiatmaja]]>;
<![CDATA[Ni Kadek Sinarwati]]>
<![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.v7i5.11518
<![CDATA[Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi resistensi penggunaan platform e-commerce digipay satu di lingkungan KPPN Singaraja. Dalam konteks e-commerce, resistensi penggunaan merupakan perlawanan atau ketidaknyamanan yang dialami oleh pengguna terhadap adopsi teknologi tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan menyebarkan kuesioner kepada responden yang merupakan pegawai di lingkungan KPPN Singaraja dan pegawai pada Satuan Kerja mitra kerja KPPN Singaraja sebagai pengguna aplikasi Digipay Satu. Teknik analisis data yang digunakan adalah regresi berganda untuk mengidentifikasi faktor-faktor yang signifikan dalam mempengaruhi resistensi penggunaan. Hasil penelitian menunjukkan bahwa Nilai Persepsi berpengaruh negatif terhadap resistensi pengguna digipay satu di KPPN Singaraja. Switching cost berpengaruh positif pada resistensi pengguna Digipay Satu di KPPN Singaraja, keyakinan diri berpengaruh negatif terhadap resistensi pengguna. Dukungan organisasi berpengaruh negatif terhadap resistensi pengguna digipay satu di KPPN Singaraja dan opini Kolega berpengaruh negatif terhadap resistensi pengguna digipay satu di KPPN Singaraja. Implikasi dari temuan ini dapat memberikan pemahaman yang lebih baik tentang faktor-faktor yang dapat meningkatkan adopsi dan resitensi penggunaan platform e-commerce di lingkungan KPPN Singaraja serta memberikan rekomendasi untuk pengembangan lebih lanjut.]]>
<![CDATA[Analysis of Sustainable Competitive Advantage Strategies in Embroidery Industry Centers in Tasikmalaya ]]>
<![CDATA[Hanafi, Mohamad]]>;
<![CDATA[Fauziyah, Azizah]]>;
<![CDATA[Nurfitriya, Mira]]>
<![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.v7i5.11546
<![CDATA[The embroidery industry in Tasikmalaya is one of the creative economic sectors with significant potential for growth. However, facing increasingly intense competition requires effective strategies to maintain and enhance competitive advantage. This research aims to identify competitive advantages and the VRIO Framework in the embroidery industry in Tasikmalaya, as well as to develop strategies for sustainable competitive advantage within the embroidery industry centers in Tasikmalaya. The VRIO Framework is used to evaluate a company's resources and capabilities based on four criteria: Value, Rarity, Imitability, and Organization. The object of this research is the embroidery industry centers in Tasikmalaya. The research method used is quantitative with a descriptive approach, where data is collected through observation, questionnaires, and interviews structured. The types of data used are primary and secondary data. The tool used to formulate competitive advantage strategies is the VRIO framework. The results of this study indicate that the embroidery industry in Tasikmalaya has advantages in product uniqueness, competitive pricing, and difficulty to replace, and is positioned with a temporary competitive advantage and economic performance above normal.]]>
<![CDATA[Analysis Of Marketing Innovation Using The Digital Marketing Canvas For UMKM Albaby Official ]]>
<![CDATA[Muhammad Rayza Hemawan]]>;
<![CDATA[Mira Nurfitriya]]>;
<![CDATA[Nizza Nadya Rachmani]]>
<![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.v7i5.11548
<![CDATA[Innovation in a business is an important key to remaining competitive and improving the quality of products, services and marketing. So it can increase customer awareness and satisfaction and increase revenue. The aim of this research is to find out the description and formulation of Marketing Innovation using the Digital Marketing Canvas approach at Albaby Official MSMEs. The object of the research is an MSME that operates in the fashion sector, especially baby shoes. Located in Dramaga, Bogor Regency. Using a qualitative case study approach. This study focuses on understanding the problems faced by MSMEs regarding digital adoption and the innovations they implement. Using primary data through observation, semi-structured interviews with MSME owners and secondary data including MSME sales data. Alleged interim results : MSME Albaby Official is experiencing problems with products and marketing, the core problem is in marketing because MSME Albaby Official only uses the Shopee platform to market its products. It is hoped that by implementing marketing innovations in its business, MSME Albaby Official can increase brand awareness and increase revenue. The results of this research confirm that the application of the Digital Marketing Canvas has helped MSMEs in developing effective marketing strategies and adapting themselves to rapidly changing market dynamics.]]>
<![CDATA[Gaya Komunikasi Wali Kota di Instagram: Gibran Rakabuming Raka dan Bobby Alif Nasution ]]>
<![CDATA[M.Alfian Rosidi Anwar]]>;
<![CDATA[Nur'annafi Farni Syam Maella]]>;
<![CDATA[Iwan Joko Prasetyo]]>;
<![CDATA[Didik Sugeng Widiarto]]>;
<![CDATA[Nevrettia Christantyawati]]>
<![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.v7i5.11549
<![CDATA[Seorang pemimpin dituntut untuk memiliki keterampilan dalam membangun hubungan yang baik. Hubungan tersebut tidak terbatas pada ranah internal saja, namun juga di ranah eksternal. Penelitian ini menyoroti gaya komunikasi pemimpin dalam melakukan komunikasi di media sosial. Penelitian ini bertujuan untuk mengetahui bagaimana gaya komunikasi di Instagram Pemerintah Kota Solo dan Instagram Pemerintah Kota Medan. Metode dalam penelitian ini adalah semiotika Roland Barthes, dimana yang menjadi unit analisisnya adalah postingan di Instagram Pemerintah Kota Solo dan Instagram Pemerintah Kota Medan. Kesimpulan dari penelitian ini menunjukkan bahwa gaya komunikasi Gibran Rakabuming Raka lebih dominan oleh gaya komunikasi director, gaya komunikasi agresif, dan gaya komunikasi pasif. Sementara itu, gaya komunikasi Bobby Alif Nasution lebih didominasi dengan gaya komunikasi reflective, gaya komunikasi asertif, dan gaya komunikasi tegas.]]>
<![CDATA[Pengaruh Beban Kerja Dan Budaya Organisasi Terhadap Kinerja Karyawan Teknik PT XYZ ]]>
<![CDATA[Muhammad Andi Syahfarrel]]>;
<![CDATA[Mochamad Vrans Romi]]>
<![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.v7i5.11551
<![CDATA[From the results of the performance appraisal data obtained that there is a decrease in performance in Engineering Employees of PT XYZ. This study |aims to determine the effect of worklo|ad |and org|aniz|ation|al culture on the perform|ance of engineering employees both p|arti|ally |and simult|aneously. This type of rese|arch is qu|antit|ative with |a tot|al of 35 respondents for v|ari|ables X1 |and X2, n|amely engineering employees |and for v|ari|able Y is |a superior in the comp|any, then d|at|a collection techniques using libr|ary rese|arch |and field rese|arch, |and d|at|a |an|alysis techniques using descriptive |and |associ|ative methods with the SPSS version 26 progr|am |as |a d|at|a processing tool. The results of this study indic|ate th|at worklo|ad h|as |a positive effect on the perform|ance of engineering employees |and org|aniz|ation|al culture h|as |a positive effect on the perform|ance of engineering employees. Then worklo|ad |and org|aniz|ation|al culture simult|aneously |affect the perform|ance of engineering employees of PT XYZ.]]>
<![CDATA[Pengaruh Kualitas Produk, Citra Merek Dan Harga Terhadap Keputusan Pembelian Produk Kosmetik Wardah ( Studi Pada Mahasiswa Umsida Pengguna Kosmetik Wardah ) ]]>
<![CDATA[Rahayu, Ajeng]]>;
<![CDATA[Febriansah, Rizky Eka]]>;
<![CDATA[Yulianto, Moch Rizal]]>
<![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.v7i5.11552
<![CDATA[This research aims to determine the purchasing decisions for Wardah cosmetic products through product quality. Brand image, and Price. This research is descriptive and uses a quantitative approach. The sample was taken using the Non Probability Sampling technique with the Purposive Sampling method, involving a total of 100 respondents. Data was collected through the distribution of questionnaires. Data analysis was conducted using mulriple linear regression analysis with the statistical tool SPSS version 25. The results of this study indicate that product quality affects purchasing decisions for Wardah cosmetic products, bramd image affects purchasing decisions for Wardah cosmetic products, and price affects purchasing decisions for Wardah cosmetic products.]]>
