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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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PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN KOMITMEN KERJA TERHADAP KINERJA KARYAWAN DI KANTOR DINAS PARIWISATA KABUPATEN TORAJA UTARA Bentang Marin; Adriana Madya Marampa; Dina Ramba
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.v7i5.11579

Abstract

Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh kepemimpinan transformasional dan komitmen kerja terhadap kinerja karyawan. Adapun jenis penelitian yang digunakan yaitu deskriptif kuantitatif, dengan populasi karyawan di kantor Dinas Pariwisata. Sampel yang digunakan dalam penelitian ini sebanyak 45 sampel.. Berdasarkan hasil penelitian yang telah dilaksanakan, secara parsial kepemimpinan transformasional dan komitmen keja memiliki pengaruh yang signifikan terhadap kinerja karyawan pada kantor Dinas Pariwisata Kabupaten Toraja Utara.
PENGARUH SELF EFFICACY, ENGAGEMENT DAN LINGKUNGAN KERJA TERHADAP TURNOVER KARYAWAN BANK MANDIRI CABANG MAKASSAR Julia Ferelta Tandisalla; Adriana Madya Marampa; Dina Ramba
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.v7i5.11580

Abstract

Tujuan penelitian ini adalah untuk mengetahui self efficiacy berpengaruh terhadap Turnover ,Engagemnt berpengaruh terhadap Turnover Kinerja Karyawan Bank Mnadiri ,Lingkungan kerja berpenbaruh terhadap Turnover Teknik analisis data yang digunakan adalah dengan menggunakan regresi berganda. Sampel dalam penelitian ini mengunakan sampel jenuh dimana populasi sama dengan sampel yaitu sebanyak 31 karywan Bank Mandiri. Engagement mempunyai pengaruh yang positif terhadap turnover karyawan Bank Mandiri cabang Makassar. Self-efficacy engagement dan lingkungan kerja berpengaruh secara simultan terhadap turnover karyawan
Pengaruh Kepuasan Kerja Dan Stres Kerja Terhadap Turnover Intention Pada Karyawan Toko ABC Marcelino Tio Karundeng; Adriana Madya Marampa; Astriwati Biringkanae
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.v7i5.11581

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepuasan kerja dan stres Kerja terhadap Turnover Intention pada Karyawan Toko ABC. Jenis penelitian yang digunakan adalah pendekatan kuantitatif. Jumlah sampel digunakan dalam penelitian ini adalah 38 responden. Prosedur pengumpulan data dari penelitian ini yaitu: obsevasi, kuesioner dan dokumentasi. Dengan menggunakan analisis linear berganda serta SPSS Versi 26. Hasil penelitian ini secara parsial variabel kepuasan kerja berpengaruh terhadap turnover intention pada karyawan Toko Sejahtera Mart Rantepao Kabupaten Toraja Utara. Sedangkan varabel stres kerja tidak berpengaruh terhadap turnover intention pada karyawan Toko Sejahtera Mart Rantepao Kabupaten Toraja Utara. Sementara itu. hasil penelitian secara simultan menunjukkan bahwa variabel kepuasan kerja dan stres kerja berpengaruh terhadap turnover intention pada karyawan Toko Sejahtera Mart Kabupaten Toraja Utara.
The Role of Protocol and Communication in Building President Joko Widodo's Leadership Image on Instagram Ridho Karim Amrullah; Redi Panuju; Nurannafi Farni Syam Maella; Harliantara Harley Prayudha; Zulaikha Zulaikha
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.v7i5.11584

Abstract

This research investigates how President Joko Widodo utilizes the social media platform Instagram to build a positive image at the end of his term of office. The research method used is discourse analysis, chosen because of its ability to reveal important linguistic aspects for understanding and interpreting content uploaded by President Joko Widodo (Jokowi) on the Instagram platform. The research results show that Jokowi consistently uses personalization and humanization strategies to strengthen his emotional relationship with society. The use of social media also emphasizes responsiveness to community aspirations and a focus on infrastructure development and social welfare. Attractive visual aesthetics have also proven to be a key factor in increasing the attraction and engagement of followers on President Joko Widodo's Instagram platform. Keywords: Social Media, President Joko Widodo, Public Image, Discourse Analysis
Analisa Pengaruh Persepsi Risiko Dan Kualitas Layanan Terhadap Niat Berkunjung Ulang Melalui Kepuasan Pasien Rawat Jalan (Studi Pada Instalasi Rawat Jalan Rsud dR. Sayidiman Magetan) Emy Indriaswati; Yessy Artanti; Sri Setyo Iriani
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.v7i5.11588

Abstract

Currently, the development of the health world is very rapid because it is supported by technological developments that can be used in an effort to improve hospital performance that improves the quality and safety of patients. Health facilities, both private and government, must always make the right strategy and continue to move in order to survive in the face of competition, and must be able to arouse the hearts of potential buyers to be able to make purchase intentions. This study aims to explain and analyze the influence of risk perception, service quality on revisit intention through outpatient satisfaction (Study on outpatient installation of dr. Sayidiman Hospital). This study uses a non-probability sampling technique. This type of research uses a quantitative descriptive method, by contacting a total of 140 respondents through online questionnaires/googleform and offline. The data was analyzed using the SEM (Structural Equation Model) PLS 3.0 technique. The findings of this study show that there is no positive effect between risk perception on revisit intention and patient satisfaction, but there is a positive influence on service quality and patient satisfaction on revisit intention. The results of this study are expected to be able to improve the quality of service and reduce the level of risk for patients in the outpatient installation of dr. Sayidiman Hospital.
FAKTOR-FAKTOR YANG MAMPU MEMPENGARUHI MOTIVASI KERJA PADA KARYAWAN KANTOR NOTARIS Dhita Hafizha Asri; Agnes Fitrian
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (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.v7i5.11590

Abstract

The aim of this study was to analyze the factors that influence the work motivation of employees who work in notary offices in Batam City. The sample used in this study was 151 people, and 151 were also respondents. In this research, five variables were used to test whether these five variables had an effect on the work motivation of employees who work in the notary's office. The five variables are work culture, rewards, compensation, punishment and training. And of these five variables, the results of research using the Smart PLS analysis tool provide the answer that the variable that has no significant effect on work motivation is the punishment variable.
Akuntan Yang Unggul, Kinerja Keuangan Yang Unggul: Peran Mediasi Berurutan Antara Ketersediaan Ti Dan Kualitas Laporan Keuangan Ujang Syaiful Hidayat; Rudiana Fibriani
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.v7i5.11598

Abstract

The rapid development of technology has resulted in many corporate entities adopting digital AIS, while accountants are still trying to catch up with their competencies in the use of IT. This study was conducted to examine the effect of accountant competence on IT availability, financial report quality and financial performance, with the novelty of testing sequential mediation of IT availability and financial report quality. The researcher distributed questionnaires to 110 staff accountants in companies that adopted digital AIS, then the data were processed using SEM-PLS technique. This study found that although accountants have sufficient knowledge and skills, they still feel unfamiliar in using digital accounting information systems. On the other hand, the use of digital AIS can improve the quality of financial statements, but can reduce financial performance due to differences in SAK interpretation in digital AIS programming. However, the point is, quality financial reports, whether made manually or with digital AIS, can help users make the right decisions.
Pengaruh Budaya Organisasi Dan Lingkungan Kerja Fisik Terhadap Kepuasan Kerja Pada Guru SD IT XYZ Renald Alfarish Mulyadi; Khaerul Rizal Abdurahman
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.v7i5.11599

Abstract

Kepuasan guru memiliki peran penting dalam pendidikan dan perkembangan siswa, termasuk di SD IT XYZ. Guru yang puas cenderung memiliki hubungan yang lebih positif dengan siswa, yang membuat mereka lebih sabar, ramah, dan mendukung kebutuhan emosional serta akademis siswa, sehingga meningkatkan kepercayaan diri dan motivasi belajar siswa. Beberapa ahli menyatakan bahwa kepuasan kerja dapat diperoleh melalui budaya organisasi dan lingkungan kerja fisik yang baik. Namun, berdasarkan temuan di lapangan, beberapa guru di SD IT XYZ belum sepenuhnya menerapkan nilai-nilai yang ditetapkan, dan hasil observasi menunjukkan masih ada fasilitas kegiatan belajar mengajar yang kurang memadai. Tujuan penelitian ini adalah untuk mengetahui pengaruh budaya organisasi dan lingkungan kerja fisik terhadap kepuasan kerja pada guru SD IT XYZ di Kabupaten Karawang. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan teknik penentuan sampel yaitu seluruh populasi dijadikan sampel. Teknik pengumpulan data dengan melakukan wawancara, observasi dan menyebarkan kuesioner. Teknik analisis data menggunakan metode deskriptif kuantitatif dan metode asosiatif kuantitatif serta analisis regresi berganda. Hasil penelitian secara parsial baik budaya organisasi dan lingkungan kerja berpengaruh positif terhadap kepuasan kerja guru SD IT XYZ, begitupun secara simultan. Artinya seamakin guru-guru di SD IT XYZ dapat memahami dan mengimplementasikan dari setiap nilai-nilai atau norma-norma yang ada di SD IT XYZ maka akan menjadi cara dalam meningkatkan kepuasan kerja guru, dan semakin baik fasilitas dalam kegiatan belajar mengajar seperti ruang kelas, ruang guru, dan sarana lain seperti toilet maka akan mengantarkan kepuasan guru saat mengajar.
Digitalisasi Rantai Pasok Melalui Prototype Aplikasi Untuk Komoditas Unggulan Sulawesi Tengah Rahma, Rahma; Hadi, Suryadi; Miru, Sulaeman
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.v7i5.11604

Abstract

Tujuan dari penelitian ini adalah untuk membuat prototype aplikasi digitalisasi rantai pasok komoditas unggulan Sulawesi Tengah yang mencakup komoditas beras, jagung dan kelapa. Prototype aplikasi ini bertujuan untuk meningkatkan transparansi harga komoditas dan menjadikan pasar lebih mudah diakses oleh petani. Metode penelitian yang digunakan adalah metode kualitatif dengan responden 10 orang, diantaranya adalah petani, tengkulak, pengepul besar, dan pedagang pengecer. Pembuatan prototype aplikasi rantai pasok komoditas unggulan Sulawesi Tengah menggunakan metode Waterfall (metode air terjun) yang memerlukan tahapan analisis kebutuhan, perancangan, implementasi sistem, dan pengujian Prototype aplikasi. Hasil penelitian berupa prototype aplikasi yang dapat memudahkan petani dalam mengakses informasi pasar. Prototype aplikasi telah diuji mulai dari halaman login, dashboard, daftar produk, artikel, fitur komunitas barang, jadwal transportasi, dan manajemen pengguna. Fitur prototype berjalan baik, namun prototype ini masih memiliki kekurangan yang memerlukan pengembangan lebih lanjut agar bisa difungsikan untuk mengontrol dan membantu digitalisasi rantai pasok komoditas unggulan Sulawesi Tengah.
Analysis Of The Utilization Of Regional Property Leases In Increasing Regional Original Income In Bulukumba Regency Suci Rahma Sari; Mediaty Mediaty; Nur Dwiana Sari Saudi
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.v7i5.11613

Abstract

This research aims to analyze the level of effectiveness of the use of rental of regional property (BMD) in increasing the original regional income (PAD) of Bulukumba Regency, to analyze the level of efficiency of the use of rental of regional property (BMD) in increasing the district's original income (PAD). Bulukumba, To Analyze the Economic Level of Utilization of Regional Property Rentals (BMD) in Increasing Original Regional Income (PAD) of Bulukumba Regency. This research uses a descriptive quantitative approach. The type of money data used is secondary data in Bulukumba Regency. The data used in this research are Regional Property Rentals (BMD) and Regional Original Income (PAD). The data analysis technique uses quantitative descriptive using the financial ratio formula: Effectiveness and Efficiency Ratios and economic Ratios. The results of the analysis show that the Bulukumba Regency area is seen from (1) the average Effectiveness Ratio of 37.29 percent, it can be said that the utilization of rental property belonging to the Bulukumba Regency area is not effective (2) the Efficiency Ratio, the average of which is 287 percent, then it can be said that renting regionally owned trunks in Bulukumba district is not efficient. 3) The Economic Ratio is 83.29 percent, so it can be said that renting regionally owned trunks in Bulukumba district is quite economical.

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