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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 Pemahaman Perpajakan, Kesadaran Wajib Pajak Dan Kemauan Membayar Pajak Terhadap Kepatuhan Wajib Pajak Pelaku UMKM Chitia Liviana Kurniawan; Rohma Septiawati; Ade Trisyanto
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.v7i5.11722

Abstract

This study aims to gain comprehensive insights into the impact of tax literacy, taxpayer awareness, and willingness to pay taxes on tax compliance among Small and Medium Enterprises (SMEs). Employing a quantitative methodology, the research involved sixty respondents who underwent an outlier process to complete a questionnaire. Data analysis encompassed descriptive statistics, classical assumption tests, and hypothesis testing. The findings indicate that tax comprehension has a significant influence on SME tax compliance, both partially and simultaneously. However, taxpayer awareness and willingness to pay taxes did not demonstrate a substantial effect on tax compliance levels within the SME sector.
Antecedents Of Entrepreneurial Intention Of College Students In Semarang City (Anteseden Niat Berwirausaha Mahasiswa Di Kota Semarang) Rachmah, Maulida; Suhana, Suhana
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.v7i5.11725

Abstract

Penelitian ini memiliki tujuan untuk memeriksa faktor pendidikan kewirausahan, efikasi diri dan ciri-ciri kepribadian terhadap niat berwirausaha mahasiswa. Selain itu, penelitian ini memiliki tujuan untuk memeriksa niat kewirausahaan mahasiswa dapat berbeda karena latar belakang keluarga. Dengan sampel mahasiswa yang telah menyelesaikan minimal semester empat, penelitian ini dilaksanakan di berbagai perguruan tinggi di Kota Semarang. Dalam penelitian ini menggunakan analisis faktor untuk menguji validitas. Software SPSS versi 27.0 digunakan untuk melakukan analisis data. Hasil penelitian menunjukkan bahwa pendidikan kewirausahaan, efikasi diri, dan ciri-ciri kepribadian mempunyai pengaruh signifikan terhadap niat berwirausaha mahasiswa. Selain itu, ditemukan bukti bahwa tidak ada beda niat untuk berwirausaha pada mahasiswa yang memiliki latar belakang keluarga wirausaha dengan mahasiswa latar belakang keluarga non-wirausaha. Penelitian ini memberikan kontribusi teoritis maupun praktis. Hasil temuan memperkuat hubungan antar variabel terhadap intensi berwirausaha mahasiswa di Kota Semarang. Temuan ini juga memberikan kontribusi penting pada teori manajemen sumber daya manusia. Dengan memperhatikan pendidikan kewirausahaan, efikasi diri, dan karakteristik kepribadian, penelitian ini dapat menjadi masukan bagi universitas dan mahasiswa untuk meningkatkan keinginan mahasiswa untuk berwirausaha.
The Evolution of Branding: Navigating the New Landscape of Consumer Trust Firman Syah Noor; Yongky Ade Prahasta; Hermanto Hermanto
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.v7i5.11727

Abstract

This research investigates the relationships between Brand Experience, Brand Communication Consistency, Brand Image, and Consumer Trust at PT. Indofood Jambi. Utilizing a quantitative approach with a sample of 100 consumers and employing SmartPLS for data analysis, the study examines how these variables interact to influence consumer trust. The findings reveal that Brand Experience significantly affects Brand Image, which in turn has a substantial impact on Consumer Trust. Brand Communication Consistency also plays a critical role, enhancing Consumer Trust through its positive effect on Brand Image. The results emphasize the importance of delivering exceptional brand experiences and maintaining consistent communication to build a strong Brand Image and foster Consumer Trust. These insights provide actionable recommendations for PT. Indofood Jambi to enhance customer loyalty and secure a competitive edge in the regional market.
Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Internal, Dan Kualitas SDM Terhadap Kinerja Manajerial Organisasi Perangkat Daerah Provinsi Sumatera Barat Chaerunnissa, Afifah; Suhairi, Suhairi
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.v7i5.11730

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh kejelasan sasaran anggaran, pengendalian internal, dan kualitas SDM terhadap kinerja manajerial pada OPD Provinsi Sumatera Barat. Penelitian ini bersifat explanatory research dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah seluruh pejabat struktural yang terdiri dari eselon II dan eselon III pada 26 Dinas di lingkup pemerintahan Provinsi Sumatera Barat. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah teknik purposive sampling. Jenis data yang digunakan dalam penelitian ini adalah data primer. Data primer yang digunakan dalam penelitian ini diperoleh dari hasil penyebaran kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda menggunakan software SPSS versi 26. Hasil penelitian ini menunjukkan bahwa: 1) kejelasan sasaran anggaran berpengaruh positif dan signifikan terhadap kinerja manajerial pada OPD Provinsi Sumatera Barat, 2) pengendalian internal berpengaruh positif dan signifikan terhadap kinerja manajerial pada OPD Provinsi Sumatera Barat, 3) kualitas SDM berpengaruh positif dan signifikan terhadap kinerja manajerial pada OPD Provinsi Sumatera Barat.
Pengaruh Lingkungan Kerja Fisik Terhadap Kepuasan Kerja Karyawan Toko Mas Rahayu Batujajar Sela Eudia Siregar; Mochamad Vrans Romi
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.v7i5.11751

Abstract

This research aims to determine the effect of the physical work environment on employee job satisfaction at the Rahayu Batujajar mas shop. The research instruments used have passed validity and reliability tests. Data collection was carried out through interviews and questionnaires with employee respondents. Participation in this research involved 80 respondents using data collection techniques field research with simple random sampling. Data analysis uses a quantitative descriptive approach, validity testing, reliability testing and simple linear regression with the help of software statistik diprogram of social science (SPSS) version 27. These two hypotheses were strengthened by a one-party test of acceptance and rejection between the physical work environment on employee job satisfaction. These results indicate that the physical work environment has a positive effect on employee job satisfaction. The findings of this research can provide benefits for companies and management as consideration in making decisions regarding the physical work environment and job satisfaction.
Analisis Kinerja Keuangan Pada PT. Bentoel Internasional Investama Tbk Rizkia Hikmah; Sihabudin Sihabudin; Robby Fauji Fauji
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.v7i5.11754

Abstract

PT Bentoel Internasional Investama Tbk. is one of the largest cigarette companies in Indonesia. The cigarette manufacturing sector has a significant contribution to state revenue through excise, as regulated in Law number 39 of 2007. Indonesia ranks the third largest number of smokers in the world with 112 million smokers in 2021. Cigarette companies face intense competition, which forces them to continuously improve product quality and business strategies to maintain market share and maximize profits. This study aims to analyze the financial performance of PT Bentoel Internasional Investama Tbk. This research method uses Kuanitatif with secondary data sources, the research population in the 6-year period 2017-2022 in the financial statements, the sample used financial statements consisting of the balance sheet and profit and loss of PT Bentoel Internasional Investama Tbk 2017-2022, with analysis methods using statistical analysis. The results of the study on the analysis of liquidity ratios using a current ratio of 1.94 rounded 2 is declared good and a cash ratio of 0.10 is declared not good, solvency ratio with a debt to asset ratio of 41% is declared good, the ratio of debt to equity obtained a value of 70% is declared not good, and long-term debt to equity is good 17% is declared good. The activity ratio using the calculation of fixed asset turnover of 2.83 is not good and total asset turnover of 1.15 is not good. The profitability ratio using net profit margin obtained 0% is not good, return of incesment 0% is not good, and return of equity -0.03% is not good.
Kredibilitas Dan Akurasi Virtualisasi Auditing Terhadap Kualitas Assesment Dan Opini Auditor Firmansyah, Riski; Suhartini, Dwi; Sulistyowati, Erna
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.v7i5.11772

Abstract

This research aims to examine the credibility and accuracy of auditing conducted virtually on the quality of assessments and the resulting auditor opinions. This research analyzes directly with qualitative methods to determine the extent of the credibility and accuracy of virtual auditing on assessments and the resulting auditor opinions. Based on the results of interviews from direct practitioners with sufficient and professional experience, providing an understanding of virtual auditing in the modern era and automation in an in-depth and accurate manner. Overall, Virtual Audit has a positive impact on the quality of assessments and auditor opinions by increasing efficiency, objectivity, and transparency, although it also faces challenges that need to be overcome to ensure its successful implementation.
The New HR Paradigm: Integrating AI And Human Insight For Superior Talent Management Laelawati, Kania
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.v7i5.11779

Abstract

This research investigates the impact of AI Integration and Human Insight on Superior Talent Management at PT Aneka Gas Industri, focusing on both direct and indirect effects mediated by HR Practices. Utilizing a quantitative research design with a sample of 70 employees and analyzed through SMART PLS, the study finds that AI Integration has a significant positive effect on both HR Practices and Superior Talent Management, demonstrating its crucial role in enhancing talent management processes. The analysis reveals that the impact of Human Insight on HR Practices is not statistically significant, and its indirect effect on Superior Talent Management is also not significant. These results highlight the critical importance of AI in optimizing HR practices and improving talent management outcomes while suggesting that further exploration is needed to better understand and leverage Human Insight within talent management strategies.
Konsumsi Energi Fosil Terhadap Pertumbuhan Ekonomi Devia Septyani; Sri Hartati
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.v7i5.11780

Abstract

The research aims to determine the correlation between fossil energy consumption and economic growth in Indonesia. The data uses in this research was a 6-year period, of secondary data, starting form 2018 to 2023, obtained from the Ministry of Energy and Mineral Resources (ESDM) for the fossil energy consumption variable and the Central Statistics Agency (BPS) for the economic growth variable. The analytical method used in this research was simple linear regression analysis using SPSS 24 software tools. The research results showed that fossil energy consumption had a positive effect in Indonesia economic growth. The research indicated that fossil energy consumption was able to increase Indonesian economic growth by 64,7%. Keywords: energy consumption (fossil), economic growth
Analisis Faktor-Faktor Yang Mempengaruhi Strategi Manajemen Sumber Daya Manusia Pada Baznas Kabupaten Karawang Maulana, Rizky; Jamaludin, Asep; Nandang, Nandang
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.v7i5.11789

Abstract

Penelitian ini dirancang, dengan tujuan untuk mengetahui serta mengidentifikasi faktor apa saja yang mempengaruhi strategi manajemen sumber daya manusia pada Badan Amil Zakat Nasional Kabupaten Karawang. Metode penelitian yang digunakan dalam studi ini adalah pendekatan deskriptif kualitatif. Penggalian informasi yang digunakan yaitu wawancara, observasi dan dokumentasi. Untuk menguji keabsahan data pada penelitian ini, teknik triangulasi yang digunakan adalah triangulasi sumber. Peneliti menerapkan teknik analisis data dengan empat tahap yaitu pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menemukan bahwa Faktor-Faktor Yang Mempengaruhi Strategi Manajemen Sumber Daya Manusia Pada BAZNAS Kabupaten Karawang yaitu: Faktor-faktor internal meliputi: (1) Kebijakan Pimpinan BAZNAS Kabupaten Karawang, (2) Rencana Strategis BAZNAS Kabupaten Karawang, (3) Keorganisasian BAZNAS Kabupaten Karawang, (4) Budaya Organisasi Pada BAZNAS Kabupaten Karawang, dan (5) Kinerja Penghimpunan BAZNAS Kabupaten Karawang. Sementara itu, faktor-faktor eksternal meliputi: (1) Regulasi Pemerintah Kabupaten Karawang, (2) Dukungan Pemerintah Kabupaten Karawang, serta (3) Sosial Budaya Masyarakat Kabupaten Karawang. Berdasarkan penelitian Faktor-Faktor Yang Mempengaruhi Strategi Manajemen Sumber Daya Manusia Pada BAZNAS Kabupaten Karawang adalah faktor internal dan eksternal organisasi. Disarankan BAZNAS Kabupaten Karawang terus memelihara dan menguatkan budaya organisasi, memanfaatkan dukungan pemerintah, dan meningkatkan sosialisasi serta edukasi literasi zakat kepada masyarakat.

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