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Journal of Economic, Bussines and Accounting (COSTING)
ISSN : 25975226     EISSN : 25975234     DOI : https://doi.org/10.31539
Core Subject : Economy,
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
Pengaruh Kepribadian dan Dukungan Organisasi Terhadap Kepuasan Kerja Dimediasi oleh Motivasi: Studi Terhadap Pegawai di CV. Cahaya Karunia Di Brebes Joshua Vincent Oktaviadi; Tristiana Rijanti
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.v7i5.11811

Abstract

This research aims to analyze the influence of personality and organizational support on job satisfaction with motivation as a mediating variable in CV. Cahaya Karunia. This research uses primary data obtained from respondents through questionnaires. The research population consisted of all employees at CV. Cahaya Karunia, Brebes City, numbering 100 people. The sampling technique was carried out using Purposive Sampling, namely sampling based on the criteria: permanent employees with work experience of more than 2 years and a high school education of 87 respondents. Data analysis uses multiple linear regression. Data processing uses SPSS 24.0. The results of hypothesis testing show that personality has a positive and significant effect on motivation. Organizational support has a positive and significant effect on motivation. Personality has no effect on Job Satisfaction. Organizational support has a positive and significant effect on job satisfaction. and Motivation has a positive and significant effect on job satisfaction.
Pengaruh Budaya Organisasi, Disiplin Kerja Dan Motivasi Kerja Terhadap Peningkatan Kinerja Karyawan PT. Perkebunan Nusantara III Medan Naomi Octarida Buulolo; Candeni Indriani Sitorus; Habib Hakim; M. Tahir
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.v7i5.11812

Abstract

Penelitian lini lbertujuan luntuk lmenjelaskan lbahwa lbudaya lorganisasi, ldisiplin lkerja ldan lmotivasi lkerja lberpengaruh lterhadap lpeningkatan lkinerja lkaryawan lPT. lPerkebunan lNusantara lIII lMedan. lInstrumen lyang ldigunakan lialah lkuesioner lguna lmemperoleh ldata. lPopulasi lyang ldigunakan ladalah sebanyak 250 dan 84 berperan lsebagai lsampel, ldimana lsampel ltersebut lberperan lsebagai lresponden. lData lpada lpenelitian lini ldiolah ldengan lprogram laplikasi lSPSS. lDan ldiperoleh lhasil luji lsimultan ldengan lFhitung lsebesar l(36,134) l> lFtabel l(2,49) ldari lhasil ldiatas, ldapat diindikasikan bahwa hasil dari penelitian tersebut Ho ditolak dan Ha dierima. Hal ini ljuga ldidukung ldengan lnilai lsignifikan lsenilai l0,001 l< l0,05. lOleh lkarena litu lvariabel lbebas latau lindependent ldari lbudaya lorganisasi, ldisiplin lkerja, ldan lmotivasi lkerja lsecara lbersama-sama lmemberikan lpengaruh lpada lvariabel lterikat latau ldependen lyaitu lkinerja lkaryawan. lJuga ldiperoleh luji parsial dengan nilai thitung dari variabel bebas atau independen dari budaya organisasi (3,667) > ttabel l(1,990), latau lnilai ldari lsignifikan lt ldari lvariabel lbudaya l(0,001) l< l(0,05), lnilai lthitung lldari lvariabel lbebas latau lindependen ldari ldisiplin lkerja l(2,251) >ttabel l(1,990), latau lnilai ldari lsignifikansi lt ldari lvariabel ldisiplin lkerja l(0,027) l< l(0,05) ldan lnilai lthitung ldari lvariabel lbebas latau lindependen ldari lmotivasi lkerja l(2,960) l> lttabel l(1,990), latau lnilai ldari lsignifikansi lt ldari lvariabel bebas atau independen dari motivasi kerja (0,004) < (0,05).
Pengaruh Kualitas Produk Dan Harga Terhadap Keputusan Pembelian Rozs Perfumery Nuslih Jamiat; Riffa Naufal Musyaffa
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.v7i5.11813

Abstract

The development of perfume in Indonesia is growing very rapidly. Making sales competition between perfume companies higher and making it difficult for companies to compete. One of them Rozs Perfumery must have the maximum ability to produce improvements in product quality and affordable price quotes to attract purchasing decisions made by consumers. With this, it is known that product quality and price at Rozs Perfumery still have many shortcomings. This study is intended to examine the effect of product quality and price on purchasing decisions on Rozs Perfumery products. The research method used is descriptive quantitative with a questionnaire in collecting data on 100 respondents. A number of analytical procedures used are validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, correlation and determination coefficient analysis, to research hypotheses, using SPSS software. As the research findings, the regression equation Y = 12.035, X1 = - 0.297, X2 = 1.075 was obtained. This study found that the effect of product quality and price on purchasing decisions for Rozs Perfume Perfumery was 88.7%, and the rest was influenced by other factors not included in the study. It is known that product quality and price have a significant positive effect on purchasing decisions for Rozs Perfumery perfume.
Pengaruh Pelayanan, Promosi, Dan Motivasi Terhadap Kinerja Karyawan PT.PLN (Persero) ULP Medan Baru Widia Natalia Daeli; Deni Faisal Mirza; Muhammad Fadlan; Purjianto Purjianto
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.v7i5.11815

Abstract

This study discusses the influence of Service, Promotion, and Motivation on the performance of employees of PT PLN (PERSERO) ULP MEDAN BARU. The theory used in the study is marketing management theory. The research method used by research is a quantitative approach. The type of research is descriptive quantitative. The research population of all employees of PT PLN (PERSERO) ULP MEDAN BARU was 22 people and the sample of this study was taken with saturated sampling technique saturated sampling technique if the sample and population members are relatively small, less than 30 people, or researchers who want to make generalizations with very small errors. Another term for saturated sampling is census, where all members of the population are sampled using the slovin formula, namely 22 respondents. Data collection in this study was by means of questionnaires, interviews, documentation. The data were analyzed using multiple linear analysis models. The results showed that the X1 tcount value was 0.277 < t table 2.086 with a significant 0.785> 0.05, so Ha was rejected and Ho was accepted, indicating that X1 had no positive and insignificant effect on Y, X2 tcount value of 2. 102 > t table 2,086 with a significant 0.050 < 0.05 then Ho is rejected and Ha is accepted indicating that X2 has a positive and significant effect on Y, X3 tcount value of 4,281 > t table 2,086 with a significant 0.000 < 0.05 then Ho is rejected and Ha is accepted indicating that X3 has a positive and significant effect on Y.
Pengaruh Brand Image dan Kualitas Produk Terhadap Kepuasan Serta Dampaknya Pada Loyalitas Darmawan, Rahmad Tirta; Tjahjaningsih, Endang
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.v7i5.11817

Abstract

This study aims to examine the Influence of Brand Image and Product Quality on Satisfaction and Its Impact on Loyalty. The sample in this study were consumers who had purchased and consumed Aqua mineral water. The sampling technique in this study used purposive sampling technique. The data collection technique was carried out using an offline questionnaire obtained by 100 respondents. There are 3 hypotheses tested in this study. Data analysis used in this study is respondent description analysis, variable description, validity test, reliability test, and multiple linear regression analysis. The results of the study indicate that brand image has a positive effect on customer satisfaction, product quality has a positive effect on customer satisfaction, consumer satisfaction has a positive effect on customer loyalty.
Pengaruh Persepsi Tingkat Suku Bunga, Prosedur Kredit Dan Kualitas Pelayanan Terhadap Keputusan Mengambil Kredit (Studi Pada KSP Mitra Niaga Mandiri Indonesia Cabang Kendal) Nadea Dwi Februan; Bambang Sutejo; Sri Sumiyati
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.v7i5.11818

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh persepsi tingkat bunga, prsedur kredit dan kualitas pelayanan terhadap keputusan anggota dalam pengambilan kredit di KSP Mitra Niaga Mandiri Indonesia Cabang Kendal. Data tentang penelitian ini penulis peroleh dengan penelitian langsung, mengambil data literatur, studi kepustakaan dan penyebaran kuisioner pada anggota KSP Mitra Niaga Mandiri Indonesia Cabang Kendal. Sampel yang digunakan dengan menggunakan purposive sampling dan metode sampel yang diambil anggota yang berpendidikan paling rendah SLTA, yang memberikan kemungkinan yang sama bagi setiap unsur populasi untuk dipilih sebanyak 95 responden. Analisa data yang digunakan adalah analisis deskriptif, analisis kuantitatif yang terdiri dari uji validitas, uji reliabilitas serta uji regresi berganda. Dari hasil olah data Uji t dan Uji F dapat disimpulkan bahwa variabel persepsi tingkat suku bunga tidak berpengaruh, prosedur kredit dan kualitas pelayanan berpengaruh terhadap keputusan pengambilan kredit anggota koprasi.
Pengaruh Content Marketing Dan Influencer Endorsment Terhadap Keputusan Pembelian Melalui Mediasi Brand Image (Studi Pada Z-Chicken Binaan Baznas Di Kota Semarang) Amelia Firdausa Duana; Endang Tjahjaningsih
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.v7i5.11819

Abstract

Penelitian merupakan literatur review yang menganalisis model pengaruh content marketing dan influencer endorsement terhadap keputusan pembelian melalui brand image. Fokus penelitian terhadap keputusan pembelian Z-Chicken binaan Baznas di Kota Semarang ini berdasarkan research gap yang muncul dari penelitian sebelumnya, masih adanya hasil kontradiktif pengaruh influencer endorsment terhadap keputusan pembelian. Dasar logika umum atau common sense yang dibangun antara lain, semakin baik influencer endorsment dalam mempengaruhi pembeli Z-Chicken, termasuk semakin baik content marketing direspon pembeli Z-Chicken, maka akan semakin meningkatkan citra merek. Dengan meningkatnya citra merek, pada akhirnya akan mempengaruhi keputusan pembelian yang dilakukan pembeli. Pada penelitian ini hanya dilakukan penelitian untuk pembeli Z-Chicken binaan Baznas. Penelitian ini menggunakan analisis Structural Equity Modelling (SEM), dengan menggunakan AMOS, untuk mengetahui apakah model yang digambarkan sesuai dengan realitas yang sebenarnya. Hasil penelitian ini menunjukkan bahwa content marketing berpengaruh positif terhadap brand image dan keputusan pembelian, influencer endorsement berpengaruh positif terhadap brand image dan keputusan pembelian, dan brand image tidak berpengaruh terhadap keputusan pembelian. Saran pada penelitian mendatang perlu menambahkan variabel lain yang mempengaruhi keputusan pembelian. Variabel yang disarankan adalah: community effect, customer engagement dan lain sebagainya. Saran penelitian mendatang perlu menggunakan pembanding untuk mengetahui posisi Z Chicken binaan Baznas dengan pesaingnya dalam meningkatkan keputusan pembelian, dengan meneliti rocket chicken, ayam geprek sa’i dan lain sebagainya.
Pengaruh Citra Perusahaan Dan Persepsi Harga Terhadap Loyalitas Nasabah Dengan Mediasi Kepercayaan Nasabah (Studi Pada Nasabah Bni Life Regional Office Semarang) I Dewa Gede Alit Suwardhana Putra; Endang Tjahjaningsih
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.v7i5.11820

Abstract

The research is a literature review that analyzes the influence model of corporate image and influencer endorsement on customer loyalty through customer trust. The focus of research on customer loyalty BNI Life Regional Office Semarang is based on research gaps that arise from previous research, namely: Budiyanti's research, (2023) concluded, there is a positive influence between customer trust on customer loyalty, but Tandiwijaya and Pusparini, (2022) did not show a significant effect of customer trust on customer loyalty. Based on this research gap, this research on BNI Life Regional Office Semarang tends to support Budiyanti's research, (2023) which states that customer trust has a positive effect on customer loyalty. The phenomenon gap in this study is that there was a decrease in both the number of policies and the number of agents in 2016-2018 and the 2019-2022 period due to reduced agents and customer loyalty to BNI - Life. The results of this study indicate that company image has a positive effect on customer trust and customer loyalty, price perceptions have a positive effect on customer trust and customer loyalty, and customer trust has a positive effect on customer loyalty. Customer trust is able to mediate the effect of company image and price perception on customer loyalty. Suggestions for future research need to add other variables that affect customer loyalty. Suggested variables are: customer experience, brand equity and so on. Future research suggestions need to use comparisons to find out the position of PT BNI Life Insurance Regional Office Semarang with its competitors in increasing customer loyalty, by examining Axa Mandiri, BCA Life and so on.
Analisis Rasio Profitabilitas Yang Dapat Berfungsi Menilai Kinerja Keuangan Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2018 – 2021 Novianti Wijaya; Fransiska Fransiska; Ribka Sari Butar-Butar; Dita Eka Pratiwi Sirait
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.v7i5.11821

Abstract

Analisis rasio profitabilitas yang dapat digunakan untuk mengevaluasi kinerja keuangan organisasi perbankan yang terdaftar di Bursa Efek Indonesia menjadi fokus pada penelitian ini. Salah satu teknik penilaian kinerja keuangan suatu perusahaan dengan efektivitas pengelolaan keuangan adalah analisis rasio profitabilitas. Untuk memastikan berapa banyak uang yang dihasilkan suatu bisnis dari operasinya, diperlukan studi profitabilitas. Ketika suatu bisnis menguntungkan, maka bisnis tersebut akan menjadi lebih kompetitif. Populasi yang diteliti adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia, berjumlah empat puluh tiga perusahaan, dan sampel yang digunakan untuk pengujian adalah dua puluh delapan perusahaan. Sampel penelitian dipilih dengan menggunakan teknik purposive sampling. Temuan penelitian adalah Return on Assets, Return on Equity dan Net Profit Margin secara simultan dan secara parsial berpengaruh terhadap kinerja keuangan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2018-2021.
Pengaruh Stres Kerja Punishment dan Reward Terhadap Kinerja Karyawan PT. Moya Kasri Wira Jawa Timur Firdausi Gita Agustiya; Kumara Adji Kusuma; Rifdah Abadiyah
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.v7i5.11822

Abstract

Penelitian ini merupakan penelitian yang bertujuan untuk mengidentifikasi pengaruh stres kerja, punishment dan reward terhadap kinerja karyawan PT. Moya Kasri Wira Jawa Timur. Pada penelitian ini menggunakan metode kuantitatif dengan metode survei melalui penyebaran kuisioner secara langsung kepada responden. Metode sampling dalam penelitian ini adalah nonprobability sampling dengan teknik sampling jenuh dimana semua anggota populasi digunakan sebagai sampel yaitu sebanyak 102 orang. Pengumpulan data berupa kuisioner disebar melalui google form dan kuisioner manual dan diolah dengan bantuan software berupa SPSS V26. Teknik analisi data yang digunakan berupa pengujian asumsi klasik dan analisis regresi linear berganda. Dalam pengujian hipotesis, peneliti menggunakan uji R2 dan uji t. Dimana pada pengujian tersebut memiliki hasil bahwa stres kerja berpengaruh negatif signifikan terhadap kinerja karyawan PT. Moya Kasri Wira Jawa Timur (t tabel bernilai negatif dan > 2,632 ) sedangkan punishment dan reward berpengaruh positif signifikan terhadap kinerja karyawan PT. Moya Kasri Wira Jawa Timur (t tabel bernilai positif dan > 2,632).

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