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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 Pelayanan Prima, Ketanggapan Dan Komunikasi Terhadap Kepuasan Nasabah PT. Rifan Financindo Berjangka Amanda, Annisa Risty; Ginting, Kristi Endah Ndilosa; Surbakti, Daniel; Yunita, Mella
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.v7i5.11827

Abstract

This research was conducted at the Bojonegoro Regency Regional Finance and Asset Management Agency. This research has the aim of assessing employee performance where this study is specifically focused on the influence of leadership style, work commitment and work environment with a population of all employees at the Bojonegoro Regency Regional Financial and Asset Management Agency totaling 60 samples, using a 21-question Likert scale survey to test the research hypothesis through the SPSS program. The findings in the study concluded that if the leadership style is qualified or high, employee performance will increase, which means that leadership style has a positive and significant effect on employee performance variables. Based on the results of multiple linear regression analysis, commitment affects employee performance or has a positive effect and the work environment has a positive effect on performance. Limitations This research focuses on the Bojonegoro Regency Regional Financial and Asset Management Agency in East Java Province, East Java Province.
Pengaruh Marketing Mix Terhadap Purchase Decision Konsumen Pada E-Commerce Shopee Syifa Alifia; Heppy Millanyani
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.v7i5.11829

Abstract

Saat ini kehadiran internet dan penggunaan media elektronik bukan merupakan suatu hal tabu dikalangan masyarakat Indonesia. Bahkan sebagian besar orang tidak dapat terlepas dari internet dan media sosial. Sehingga, tidak sedikit perusahaan memanfaatkan kondisi ini untuk meningkatkan efisiensi dan efektivitas bisnisnya. Pemasaran elektronik telah mengubah lanskap bisnis secara fundamental, dengan sistem perdagangan online menjadi salah satu pilar utamanya. Saat ini, menggunakan media elektronik dan memiliki akses ke internet bukanlah hal yang asing lagi bagi masyarakat Indonesia. Oleh karena itu, tidak mengherankan jika banyak bisnis yang memanfaatkan kondisi ini untuk meningkatkan efektivitas dan efisiensi operasi mereka. Sistem perdagangan online adalah salah satu fondasi utama pemasaran elektronik, yang telah merevolusi lanskap perusahaan secara radikal. Shopee adalah salah satu contoh dari belanja internet. Shopee memprioritaskan pengalaman yang akan dimiliki oleh pelanggan potensial untuk memaksimalkan setiap komponen. Tujuan dari penelitian ini adalah untuk menyelidiki bagaimana purchase decision konsumen pada platform e-commerce Shopee dipengaruhi oleh marketing mix (product, price, promotion, dan place). Marketing mix adalah seperangkat taktik pemasaran yang digunakan oleh perusahaan untuk mendapatkan respon yang diinginkan dari target pasar, dan elemen-elemen dalam marketing mixmemiliki implikasi yang penting pada strategi pemasaran digital perusahaan. Marketing mix terdiri dari empat komponen atau yang dikenal sebagai 4 P (The Four P), yaitu product, price, promotion, dan place. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis SEM PLS sebagai metodologi penelitiannya. Jumlah pasti konsumen Shopee di Indonesia yang menggunakan platform antara tahun 2020 dan 2023 tidak diketahui, tetapi mereka merupakan populasi yang digunakan dalam analisis ini. Dengan jumlah sampel 422, metode pengambilan sampel menggunakan non-probability sampling. Temuan penelitian menunjukkan bahwa, dalam e-commerce Shopee, promotion tidak secara signifikan namun bernilai positif mempengaruhi keputusan pelanggan untuk membeli. Hal ini dikarenakan pelanggan tidak peduli dengan promotion karena mereka sudah percaya dengan semua hal yang disediakan. Meskipun demikian, hasil penelitian ini mendukung anggapan bahwa keputusan pelanggan e-commerce Shopee untuk membeli dipengaruhi secara positif dan signifikan oleh product, price, dan place.
Pengaruh Kualitas Produk Dan Persepsi Harga Terhadap Sikap Serta Dampaknya Terhadap Loyalitas Pembelian (Studi Pada Pelanggan Di Toko Sepeda Wijaya Cepiring) Muhammad Ivan Rafly; Endang Tjahjaningsih
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.v7i5.11831

Abstract

Penelitian ini bertujuan untuk menganalisis dan mendeskripsikan pengaruh kualitas produk dan persepsi harga terhadap sikap konsumen dan pengaruh sikap konsumen terhadap loyalitas pembelian produk Toko Sepeda Cepiring. Penelitian ini merupakan jenis penelitian kuantitatif deskriptif. Penelitian ini merupakan jenis penelitian kuantitatif deskriptif. Teknik pengumpulan data dalam penelitian ini dengan kuesioner yang disusun dengan menurunkan beberapa aspek yang terkait dengan variabel penelitian. Alat pengumpulan data dalam penelitian ini mengacu pada Skala Likert. Masing-masing item pernyataan menyedakan alternatif pilihan jawaban yang disusun berdasarkan Skala Likert dengan rentang lima skala (1 s.d 5) yang menggambarkan tingkatan kondisi, yakni kategori-kategori tertentu yang mewakili pilihan jawaban responden. Variabel penelitian meliputi variabel bebas yang terdiri dari kualitas produk (X1) dan persepsi harga (X2), sedangkan variabel terikat dalam penelitian ini yaitu sikap konsumen (Y1) dan loyalitas pembelian (Y2). Uji instrumen data dalam penelitian ini menggunakan uji validitas dan reliabilitas. Uji model dilakukan dengan uji koefisien determinasi dan uji F. Uji hipotesis menggunakan uji signifikansi parsial atau uji t dengan bantuan aplikasi SPSS. Temuan penelitian adalah (1) Kualitas produk berpengaruh signifikan terhadap sikap konsumen (2) Persepsi harga berpengaruh signifikan terhadap sikap konsumen. (3) Sikap konsumen berpengaruh signifikan terhadap loyalitas pembelian.
Pengaruh Profitabilitas Dan Likuiditas Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Yang Tercatat Di BEI Periode 2020-2022 Yolanda Tri Riski; Ida Nurhayati
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.v7i5.11832

Abstract

Investor memilih perusahaan dengan nilai perusahaan yang baik ketika mendistribusikan saham mereka karena pertumbuhan ekonomi nasional yang relatif cepat. Ada beberapa elemen yang berpengaruh terhadap nilai pada sebuah Perusahaan .Penelitian ini bertujuan menganalisis nilai perusahaan dan elemen-elemen yang mempengaruhi itu, seperti variable moderasi kebijakan dividen, profitabilitas, dan likuiditas. 180 perusahaan menjadi sampel awal dan memperoleh 99 sampel setelah hasil outlier pada penelitian ini menggunakan website Bursa Efek Indonesia. Teknik analisis moderasi yang disebut MRA, digunakan dalam penelitian ini dan diproses dengan software SPSS versi 26. Hasil penelitian ini menjelaskan bahwa: (1) X1 tidak berpengaruh secara signifikan terhadap Y. (2) Likuiditas berpengaruh secara signifikan terhadap Y. (3) Pengaruh X1 pada Y tidak mampu dimoderasi oleh kebijakan dividen secara signifikan (4) ) Pengaruh X2 pada Y mampu dimoderasi oleh kebijakan dividen secara signifikan
Pengaruh Brand Image, Electronic Word Of Mouth dan Harga terhadap Purchase Intention pada Produk Mixue di Kecamatan Sidoarjo Vernanda Suyono Putri; Rizky Eka Febriansah; Dewi Komala Sari
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.v7i5.11834

Abstract

Mixue is a franchise business originating from Tiongkok that offers several ice cream variants. This research aims to determine the influence of brand image, electronic word of mouth and price on purchase intention for mixue products in Sidoarjo District. This research uses a quantitative approach. The method used was accidental sampling with a sample size of 100 respondents of mixue consumers in Sidoarjo District. The data analysis technique used was multiple linier regression analysis using the imb spss 25 program. Based on the research results, it was found that the brand image variable has a positive but not significant effect on purchase intention, electronic word of mouth has a positive and significant effect on purchase intention and price has a positive and significant effect on purchase intention.
Future-Proofing HR: Embracing Change and Innovation in Human Resource Management Djogo, Y. Ony
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.v7i5.11836

Abstract

This study explores the relationships between Change Management, Innovation in HR Practices, Organizational Agility, and HR Effectiveness at PT Bandung Indah Gemilang. Utilizing a quantitative approach with random sampling of 70 employees, the research employed Smart PLS for data analysis. The results reveal that effective Change Management significantly enhances Organizational Agility, which in turn positively impacts HR Effectiveness. This underscores the importance of robust change management strategies in improving organizational agility and HR performance. However, while Innovation in HR Practices is positively associated with Organizational Agility, its indirect effect on HR Effectiveness through agility is not statistically significant. These findings highlight the critical role of change management and agility in driving HR improvements, while also suggesting that the current innovation strategies in HR may need further development to realize their full potential.
Pengaruh Return On Asset, Leverage, Ukuran Perusahaan, Kepemilikan Manajerial, Kualitas Audit Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2020 – 2022 Dilafriska Gimnastiar; Ida Nurhayati
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.v7i5.11838

Abstract

Tindakan manajer untuk melakukan kecurangan angka-angka dan mengakibatkan proses pencatatan tidak standar. Bagi pihak investor laba pada dasarnya digunakan sebagai dasar untuk memutuskan akan berinvestasi atau tidak. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis Pengaruh Return On Asset, Leverage, Ukuran Perusahaan, Kepemilikan Manajerial, Kualitas Audit Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2020 – 2022. Metode yang digunakan adalah pendekatan metode kuantitatif dengan analisa regresi linier berganda. Hasil penelitian ini menunjukkan bahwa hasil perhitungan yang sudah dilakukan bahwa pengujian variabel ROA berpengaruh negatif signifikan terhadap DAC pada sektor Manufaktur di Bursa Efek Indonesia, variabel Leverage (DER) berpengaruh negatif signifikan terhadap Manajemen Laba (DAC) pada sektor Manufaktur di Bursa Efek Indonesia, variabel Ukuran Perusahaan berpengaruh positif signifikan terhadap Manajemen Laba (DAC) pada sektor manufaktur Bursa Efek Indonesia, variabel Kepemilikan Manajerial berpengaruh negatif signifikan terhadap Manajemen Laba (DAC) pada sektor manufaktur Bursa Efek Indonesia dan variabel Kualitas Audit tidak berpengaruh terhadap Manajemen Laba (DAC) pada sektor manufaktur Bursa Efek Indonesia. Hal ini menunjukkan bahwa pengelolaan kualitas audit yang dimiliki tidak memberikan kontribusi pada pengelolaan laba yang dilaksanakan perusahaan.
The Pengaruh Kompetensi Dan Pengetahuan Kewirausahaan Terhadap Keberhasilan Pelaku UMKM Binaan Dinas Koperasi Dan UKM Kabupaten Karawang Tahun 2023 Abdilah Zulkarnaen; Dede Jajang Suyaman; Nunung Nurhasanah; Sony Hersona
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.v7i5.11839

Abstract

This research was conducted to examine the influence of entrepreneurial competency and knowledge on the business success of MSMEs assisted by the Karawang Regency Cooperatives and SMEs Service. The issues discussed are 1) whether there is a relationship between competence and entrepreneurial knowledge. 2) Is there an influence between entrepreneurial competence and business success? 3) Is there an influence between entrepreneurial knowledge and business success? 4) Is there an influence between competency and entrepreneurial knowledge on business success? The data used in the research is primary data. The data analysis technique used was path analysis, with a sample of 399 MSMEs assisted by the Karawanf Regency Cooperatives and SMEs Service and the sampling method used in this research was simple random sampling. The results of this research show that there is a relationship between entrepreneurial competence and entrepreneurial knowledge with a low level of relationship, entrepreneurial competence influences the success of MSMEs assisted by the Karawang Regency Cooperatives and SMEs Service in 2023 by 2.81%, entrepreneurial knowledge influences the success of MSMEs assisted by the Cooperatives and SMEs Service Karawang Regency SMEs in 2023 amounted to 5.10% and entrepreneurial competence and knowledge influenced the success of SMEs assisted by the Karawang Regency Cooperatives and SMEs Service in 2023 amounted to 7.91%. Meanwhile, the remainder was influenced by other variables amounting to 92.09% (= 1 – 0.079) which were not studied (ԑ).
Communication Strategy of BPBD of East Java Province in Reducing Disaster Risk: Case Study of Disaster Prevention Socialization Solihin Solihin; Redi Panuju; Farida Farida; Zulaikha Zulaikha
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.v7i5.11843

Abstract

This study focuses on the effectiveness of the communication strategy of the East Java Provincial Disaster Management Agency (BPBD) in disaster socialization. Using a qualitative approach and case study method, this study evaluates the selection of communicators, target setting, messages, and communication media used. The results of the study indicate that selecting the right communicator, including collaboration with the Regency/City BPBD and experts, significantly increases public understanding of disaster risk. In addition, adjusting messages according to local characteristics and disaster vulnerability levels is effective in clarifying information to the public. Social media and innovations such as the Disaster Management Education Car (MOSIPENA) and the Disaster Education Tent (TEMPINA) have been proven to expand reach and increase community involvement. The novelty of this study includes an in-depth analysis of the strategy for selecting communicators and cross-sectoral collaboration in disaster communication, as well as the adjustment of innovative and specific messages according to the characteristics of disaster-prone areas. This study also highlights the use of technology and social media to improve the effectiveness of socialization, as well as the implementation of innovative methods in delivering disaster information. These findings offer a practical model for more effective disaster socialization and open up opportunities for further research in the development of disaster communication methods.
Analisis Biaya Produksi Pada UMKM Kerupuk Putih Parida Herni Herni; Wanta Wanta; Dwi Epty Hidayaty
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.v7i5.11845

Abstract

Cracker MSMEs, as an important sector in the Indonesian economy, often experience sudden and unpredictable increases in raw material prices. The aim of this research is to analyze production costs with the aim of increasing operating profits in the Parida white cracker business. This research uses descriptive quantitative methods. The research sample in this study was the financial records of the Parida white cracker company. The research results show that the condition of MSMEs facing rising raw material prices is currently not increasing the selling price of raw materials. Despite increases in production costs, owners may choose to absorb some or all of the increased costs to prevent customers from switching to other competitors. All costs involved must be considered, including the costs of raw materials, labor, and factory overhead. The results of this research can be a guide for MSME owners in maintaining stable production costs. Apart from that, owners are expected to have several backup suppliers so that when raw material conditions improve, MSME owners can look for suppliers who sell lower-priced products.

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