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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 Kualitas Pelayanan Serta Kepuasan Pelanggan Terhadap Loyalitas Pelanggan Garden Café & Resto Gedhy Alvinna Riesya; Akhmad Yunani
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.v7i4.11647

Abstract

Bisnis dibidang kuliner menjadi salah satu pilihan popular yang sesertag digemari masyarakat kini. Hal ini menimbulkan persaingan ketat sehinga begitu banyaknya jumlah rumah makan yang terus meningkat setiap tahunnya. Pihak manajemen rumah makan harus siap guna kerap upgrade serta berinovasi melalui upaya meninggikan usahanya. Penelitian ini bermaksud guna memahami pengaruh dari kualitas pelayanan serta kepuasan pelanggan serta dampaknya terhadap loyalitas pelanggan. Penelitian ini ialah penelitian kuantitatif melalui penghimpunan data melalui kuesioner yang dibagikan kepada 150 responden. Teknik sampling yang dipakai ketika menentukan responden ialah purposive sampling. Sementara teknik analisis data yang dipakai ialah analisis regresi linear berganda. Hasil temuan penelitian ini menemukan kualitas pelayanan berpengaruh positif signifikan pada loyalitas pelanggan, kepuasan pelanggan juga berpengaruh posiif signifikan terhadap loyalitas pelanggan. Selain itu penelitian ini juga menemukan keduanya, kualitas pelayanan serta kepuasan pelanggan berpengaruh bersama-sama ataupun melalui simultan terhadap loyalitas pelanggan.
Pengaruh Likuiditas, Leverage, Struktur Modal Dan Profitabilitas Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2018-2021 Helisa Putria Sosanto; Hottua Samosir; Heri Enjang Syahputra
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.v7i5.11648

Abstract

The purpose of this research is to determine the relative or simultaneous influence of liquidity, leverage, capital structure and profitability on dividend policy in manufacturing companies listed on the IDX between 2018 and 2021. In 2018–2021 there were 212 manufacturing companies.in the population. Thirty-two companies were included in the purposive sample obtained. Multiple linear regression analysis is the method used for data analysis. The research findings show that, in contrast to liquidity, leverage, capital structure, and profitability, which have no effect on dividend policy, profitability has a slightly favorable impact. Additionally, it is stated that profitability, capital structure, liquidity, and leverage all have a positive impact on dividend policy.
Penerapan Budaya Kerja Cinta (Competent, Integrity, Teamwork, Costumer Awarnes) Di PT. Bank Bpd Bali Capem Lovina Putu Agus Adnyana; Kadek Deni Darmawan
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.v7i5.11651

Abstract

Penelitian ini merupakan penelitian kualitatif bertujuan untuk mengetahui apakah penerapan budaya kerja CINTA sudah di terapkan dengan baik atau tidak pada PT.Bank BPD Bali Capem Lovina. Penelitian ini dilakukan pada PT.Bank BPD Bali Capem Lovina. Penelitian ini mengambil 5 (lima) orang responden yang merupakan karyawan Bank BPD Bali Capem Lovina. Metode pengumpulan data menggunkan teknik wawancara dan observasi. Hasil penelitian ini menunjukan Budaya kerja CINTA PT.Bank BPD Bali Capem Lovina ini sudah baik. Hal ini terlihat dari hasil penelitian yang mengatakan bahwa karyawan memiliki Budaya kerja CINTA yang sudah di terapkan untuk seluruh PT.Bank BPD Bali. Dilihat dari kompetensi karyawan dalam menyelesaikan tugas yang sesuai aturan, integritas karyawan yang baik dalam kegiatan, kerjasama tim yang dilakukan karyawan dalam menyelesaikan masalah yang ditemukan saat kegiatan transaksi, hingga seluruh karyawan yang mengutamakan kepuasaan nasabah.
Peranan Mahasiswa Dalam Mendukung Praktik Keberlanjutan Pada Perguruan Tinggi Fatika, Celsi Sahda; Bahari, Asniati
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.v7i5.11654

Abstract

Perkembangan saat ini menuntut perhatian yang lebih besar terhadap isu ekonomi, sosial dan lingkungan, mengingat pentingnya menjaga keseimbangan di antara ketiganya. Dalam rangka mencapai Agenda SDGs 2030, peran aktif dari berbagai pihak, termasuk perguruan tinggi, sangatlah penting. Implementasi keberlanjutan membutuhkan perubahan sikap dan perilaku dari setiap individu di perguruan tinggi, termasuk mahasiswa. Penelitian ini bertujuan untuk mengetahui persepsi mahasiswa terhadap implementasi pembangunan berkelanjutan di perguruan tinggi dan untuk mengetahui peran mahasiswa dalam upaya implementasi pembangunan berkelanjutan sehingga menjadi bahan evaluasi dalam mewujudkan kampus yang berkelanjutan. Penelitian dilakukan dengan menggunakan metode kuantitatif deskriptif dengan menyebarkan kuesioner. Sampel diperoleh dengan menggunakan teknik probability sampling dengan jumlah sampel sebanyak 449 responden yang berasal dari perguruan tinggi negeri di Kota Padang. Hasil penelitian menunjukkan bahwa berdasarkan persepsi mahasiswa, implementasi pembangunan berkelanjutan di perguruan tinggi berada pada tahap tinggi. Selain itu, peran mahasiswa terhadap upaya-upaya keberlanjutan juga berada pada tahap tinggi. Secara keseluruhan, upaya perguruan tinggi dalam mengimplementasikan pembangunan berkelanjutan sudah baik, namun komunikasi antara perguruan tinggi dengan mahasiswa masih perlu ditingkatkan, sehingga dapat meningkatkan pengetahuan mahasiswa tentang keberlanjutan.
Home Ownership Dynamics: Analysis of The Impact of Gold, Bonds and Stocks on Property Investment Moderated by Loan Interest Rates Yoewono, Harsono
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.v7i5.11658

Abstract

The purpose of this study is to examine how shares, bonds, and gold affect real estate investment, which is influenced by loan interest rates. In this study, the data type used is quantitative. Secondary data in the form of residential property price index data, bonds, stocks, loan interest rates and gold prices were sourced from Bank Indonesia. On a monthly basis, sampling employed a time series data method. Multiple linear regression is the data analysis technique employed in this study, which makes use of the E-views software. The study's findings indicate that gold has little bearing on real estate investments. Bonds have an impact on real estate investing. This demonstrates how interest rates or the inclination to invest in real estate can be impacted by an increase in bonds. Increase in shares can influence the interest or tendency to invest in property. Loan interest rates cannot moderate the influence of gold on property investment. Loan interest rates can moderate the effect of bonds on property investment. The results of this research show that there is a negative correlation, meaning that loan interest rates can weaken the influence of bonds on property investment. Loan interest rates can moderate the influence of shares on property investment. The results of this research show that there is a negative correlation, meaning that loan interest rates can weaken the influence of shares on property investment.
Penggunaan Analisis Bibliometrik Untuk Mengidentifikasi Terobosan Penelitian Kaizen Tahun 2019-2024 Menggunakan Aplikasi Vosviewer Gunawan, Ahmad; Sucipto, Imam
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.v7i5.11670

Abstract

This study uses bibliometric analysis with the VOSViewer application to identify breakthroughs in Kaizen research in the period 2019 to 2024, a philosophy of continuous improvement that is the focus of research in various fields such as manufacturing, management, and engineering. Through searching, collecting, and evaluating Kaizen-related scientific publications, this study produced a scientific network map to visualize the relationship between articles and research contributions. Article data was obtained from the Google Schooler database using the Publish or Perish reference manager application. This search resulted in 200 articles that were considered relevant. These results show that the number of publications related to this topic from 2019 to 2024 is fairly large, with an average number of publications of 111.69. Then it is known that the highest number of publications is in 2020 with a total of 49 articles, while the lowest is in 2023 with 31 articles. Analysis of co-occurrence of keywords using VOSViewer resulted in 78 words/terms grouped into 8 clusters. The study results indicate that the author recommends include additional keywords in future research to enhance the accuracy and comprehensiveness of the findings. This review might serve as a starting point for further study on related materials.
Evaluasi Bibliometrik Kinerja Sistem Dalam Meningkatkan Efisiensi Identifikasi Karyawan Kusumah, Dadang Heri; Karyono, Karyono; Gunawan, Ahmad
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.v7i5.11671

Abstract

In current workforce management, the integration of bibliometric systems has become a crucial strategy to streamline the employee identification process. This journal explores bibliometric analysis of existing literature to evaluate the performance of bibliometric systems in enhancing employee identification efficiency. Through a systematic examination of relevant studies, this research aims to provide insights into the current state of biometric technology, its applications, and its impact on workforce identification within organizational settings. The study employs bibliometric methods to assess the frequency and trends of key themes, technologies, and methodologies used in this field. The findings from this research offer a comprehensive understanding of advancements in biometric systems, their effectiveness in employee identification, and their implications for optimizing operational efficiency in contemporary workplaces.
Analisis Kemampuan Keuangan Daerah Kabupaten/Kota Di Provinsi Jawa Tengah Dalam Pelaksanaan Otonomi Daerah Tahun 2018-2022 M Yuswardhanu Suryahadi; Agus Budi Santosa
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.v7i5.11672

Abstract

ABSTRAK Kemampuan keuangan daerah memiliki peran yang sangat penting dalam menunjang keberhasilan otonomi daerah. Kemampuan keuangan daerah menjadi indikator kemandirian ekonomi daerah, yang secara langsung berdampak pada peningkatan kesejahteraan masyarakat. Kemampuan keuangan daerah daerah sering diukur dengan menggunakan kinerja keuangan daerah, berupa rasio keuangan yang didapatkan dari realisasi Anggaran Pendapatan dan Belanja Daerah (APBD). Jenis data adalah data sekunder berupa data Laporan Realisasi Anggaran seluruh Kabupaten/Kota Tahun Anggaran 2018-2022. Metode analisis data menggunakan analisis model deskriptif kuantitatif, dengan menggunakan Rasio Kemandirian Keuangan Daerah, Rasio Desentralisasi Fiskal, dan Indeks Kemampuan Keuangan Daerah. Selain itu juga untuk mengetahui faktor-faktor yang mempengaruhi kemampuan keuangan daerah, serta upaya peningkatan kemampuan keuangan daerah. Hasil penelitian menunjukkan rasio kemandirian terdapat 23 pemerintah daerah, masuk pada kategori rendah sekali dengan nilai di bawah 25%. Rasio Desentralisasi Fiskal terdapat 23 pemerintah daerah, masuk pada kategori Kurang dengan nilai 10,01% - 20%. Pada Kuadran Share-Growth terdapat 22 pemerintah daerah, masuk Kuadran I dengan kategori Share Tinggi dan Growth Tinggi. Faktor dominasi sektor pertanian, perlu dilakukan pengembangan agroindustri, agrowisata, dan bioteknologi. Faktor ketergantungan pada satu sektor ekonomi, perlu mengidentifikasi potensi, penguatan SDM, memperkuat UMKM, serta kerjasama dengan pihak swasta. Faktor Pandemi Covid-19, perlu meningkatkan transformasi digital. Faktor rendahnya kesadaran membayar pajak perlu edukasi dan sosialisasi pentingnya pajak daerah. Faktor kurangnya penggunaan teknologi informasi harus disesuaikan dengan kondisi kebutuhan daerah.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Belanja Modal (Studi Kasus Pada Kabupaten/Kota Provinsi Papua Tahun 2017-2022) Putri Handayani; Raden Budi Hendaris
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.v7i5.11674

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pendapatan asli daerah, dana alokasi umum, dan dana alokasi khusus secara parsial dan bersamaan mempengaruhi belanja modal di pemerintahan provinsi papua. Penelitian ini berfokus pada Laporan Realisasi Anggaran APBD Pemerintahan Kabupaten/Kota di Provinsi Papua, yang berlangsung selama 6 tahun, mulai dari tahun 2017–2022. Penelitian ini mencakup 29 Kabupaten/Kota di Provinsi Papua, dan sampel yang digunakan adalah 174 individu. Penelitian ini bersifat kuantitatif dan menggunakan data sekunder, yaitu Laporan Realisasi APBD yang diperoleh dari DJPK Kemenkeu RI. Metode pengumpulan data dilengkapi dengan petunjuk dan literatur, selain analisis data regresi linier berganda. Hasil penelitian menunjukkan bahwa pendapatan asli daerah tidak memengaruhi belanja modal; dana alokasi umum dan khusus tidak memengaruhi belanja modal; dan, pada saat yang sama, pendapatan asli daerah, dana alokasi umum dan khusus tidak memengaruhi belanja modal Kabupaten atau Kota Provinsi Papua.
Bibliometric Innovation: Towards Work Training Literature In The Era Of Digital Development Sucipto, Imam; Kusumah, Dadang Heri
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.v7i5.11675

Abstract

The development of digital technology has had a significant impact on various aspects of life, including work training. In facing this digital era, bibliometric analysis has become a key tool for understanding the evolution of work training literature. This research proposes bibliometric innovations related to work training literature in the era of digital development. By utilizing bibliometric techniques, this research creates a roadmap illustrating trends, contributions, and collaboration patterns in the work training literature. The results of this bibliometric analysis provide an in-depth understanding of changes in work training literature triggered by the digital era. These findings can provide valuable guidance for researchers, practitioners, and policymakers to design training strategies that are responsive to technological developments. In conclusion, bibliometric innovation in the work training literature in the digital era provides a strong foundation for understanding the dynamics and capturing innovation opportunities in the context of future workforce training.

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