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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 4,226 Documents
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Brand Image And Price As Antecedents Repurchase Intention Citra Merek Dan Harga Sebagai Anteseden Dari Minat Beli Ulang Fariddudin Rumi; Faizal Fardhani Sigarlaki
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.v7i5.12082

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh citra merek dan harga terhadap minat beli ulang konsumen Pocari Sweat di Kota Bandung. Sebanyak 110 responden yang pernah membeli dan mengonsumsi minuman Pocari Sweat berperan serta dalam penelitian ini. Metode judgement sampling digunakan untuk menentukan sampel dalam penelitian ini. Instrumen telah lolos dalam tahap uji validitas, uji reliabilitas, uji asumsi klasik dan uji regresi berganda. Alat analisis data yang digunakan adalah SPSS versi 26. Dari tiga hipotesis penelitian yang diajukan, dua diantaranya didukung oleh data empiris. Temuan penelitian ini menunjukkan bahwa harga berpengaruh positif terhadap minat beli ulang secara parsial. Lalu, citra merek dan harga berpengaruh positif terhadap minat beli ulang secara simultan. Hasil dari penelitian ini diharapkan dapat membantu penelitian selanjutnya dan pihak pengelola objek yang dinilai terkait merancang strategi yang relevan dengan peningkatan kualitas atribut tersebut. Peneliti di masa depan disarankan untuk menggunakan penentuan sampel yang berbeda dan menyelidiki variabel lain sebagai anteseden dari Minat Beli Ulang.
Systematic Literature Review of Impostor Phenomenon in Management Afifah Iftah Nurul Isnaini; Nuri Herachwati
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.v7i5.12083

Abstract

Sindrom penipu adalah suatu kondisi di mana seseorang merasa tidak percaya pada kemampuannya sendiri. Ia merasa kesuksesan yang pernah diraihnya bukan karena kemampuannya yang hebat. Kondisi ini umumnya dialami oleh mereka yang berprestasi. Sindrom impostor telah banyak diteliti dalam konteks akademis terhadap anak-anak yang berprestasi. Penelitian ini bertujuan untuk melihat kemungkinan terjadinya impostor syndrome dalam konteks manajemen. Penelitian dilakukan dengan menggunakan metode tinjauan literatur sistematis dengan mengkaji jurnal-jurnal yang membahas konteks impostor syndrome dalam kaitannya dengan bidang manajemen. Hasil penelitian menunjukkan bahwa seorang pemimpin memiliki kecenderungan untuk mengembangkan impostor syndrome dengan beberapa kondisi, seperti konflik keluarga.
Evaluating Customer Quality, Satisfaction, And Loyalty In B2B Relations: Insights From PT Telkom Witel Yogyakarta Lulu Anesa Ardita Putri; Istyakara Muslichah
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.v7i5.12089

Abstract

The main objective of this research is to examine how service quality and brand awareness affect customer satisfaction and loyalty in the business-to-business (B2B) technology services industry. Data was collected through interviews with four respondents with different backgrounds in Yogyakarta and analyzed using the content analysis method. This study shows that service quality has a positive impact on customer satisfaction, customer satisfaction has a positive impact on customer loyalty, and brand awareness has a positive impact on the relationship between service quality and customer satisfaction. The findings will help company managers in the B2B technology services industry to use these insights to improve customer satisfaction through service quality improvement actions.
THE INFLUENCE OF BLOCKHOLDER OWNERSHIP , PROFITABILITY, AND FIRM SIZE ON TAX AGGRESSIVITY Ngurah Budiartha Wicaksana; Lela Nurlaela Wati; Hana Norhamida
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.v7i5.12090

Abstract

In Indonesia, foreign direct investment is increasing, but in the field, companies with foreign capital say they are making losses to avoid paying taxes, so this is very counterproductive by opening up foreign investment, but the companies are actually losing money both fiscally and commercially. This research aims to analyze the influence of blockholder ownership , profitability, and firm size on tax aggressiveness. This research uses the data analysis method that will be used in this research, namely partial and multiple regression analysis, where the processing uses descriptive statistical analysis. This research uses computer program tools to manage data in the form of Eviews software version 10 . The research results show that the blockholder ownership variable has no effect on tax aggressiveness, but the profitability and firm size variables do tax aggressiveness. So that service companies are expected to pay more attention to the possibility of tax aggressiveness occurring both internally and externally to the company, and the government to tighten and clarify the contents of regulations regarding tax aggressiveness so that companies truly comply with the obligation to pay taxes
Pengaruh Kinerja Keuangan Pemerintah Daerah Terhadap Belanja Modal (Studi Di Kabupaten/Kota Provinsi Jawa Timur Tahun 2020-2022) Nia Wardatul Auliya; Sjarief Hidajat
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.v7i5.12092

Abstract

enelitian ini bertujuan untuk menguji apakah rasio pertumbuhan pendapatan asli daerah (PAD), rasio desentralisasi fiskal, rasio efektivitas, dan rasio efisiensi berpengaruh terhadap belanja modal pada Kabupaten/Kota Provinsi Jawa Timur tahun 2020-2022. Penelitian ini dilaksanakan di Kabupaten/Kota Provinsi Jawa Timur dikarenakan mayoritas pemerintah daerah mengalokasikan belanja modal tergolong rendah. Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini yaitu Kabupaten/Kota Provinsi Jawa Timur tahun 2020-2022. Penelitian ini mengguanakn sampling jenuh dengan menggunakan seluruh populasi penelitian sebanyak 114 sampel. Pengujian hipotesis menggunakan software IBM SPSS Statistic versi 29. Hasil penelitian ini menunjukkan bahwa rasio pertumbuhan PAD dan rasio efisiensi berpengaruh positif signifikan terhadap belanja modal. Sementara itu, rasio desentralisasi fiskal dan rasio efektivitas berpengaruh negatif signifikan terhadap belanja modal.
Efektivitas Pengelolaan Pajak Daerah Dalam Meningkatkan Pendapatan Asli Daerah: Studi Kasus Penerimaan Pajak Restoran Pada Pemerintah Kabupaten Bungo Hendra Saputra Sinaga; Zarmaili Zarmaili; Agus Santosa
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.v7i5.12093

Abstract

Pajak Restoran merupakan sumber pajak daerah yang potensial. Tujuan penelitian ini adalah untuk menganalisis proses pengelolaan, faktor penghambat dan pendukung pengelolaan, serta strategi efektif pengelolaan Pajak Restoran. Jenis penelitian ini adalah kualitatif dengan menggunakan metode deskriptif. Teknik pengumpulan data dalam penelitian ini adalah wawancara, dokumentasi dan observasi. Hasil penelitian menunjukkan bahwa terdapat permasalahan efektivitas pengelolaan pengelolaan pajak restoran berdasarkan hasil analisis indikator Pencapaian Tujuan, Integrasi dan Adaptasi dalam proses pengelolaan pajak restoran Kabupaten Bungo. Dalam pengelolaan pajak restoran peneliti mengidentifikasi faktor pendukung dan penghambat, serta strategi dalam pengelolaan Pajak Restoran yang efektif. Hasil penelitian pengelolaan pajak restoran Kabupaten Bungo belum sepenuhnya efektif. Terdapat beberapa faktor pendukung dan penghambat yang mempengaruhi efektivitas pengelolaan Pajak Restoran. Pengelolaan Pajak Restoran berada pada kuadran WO (Weakness-Opportunity) menggunakan strategi turnarround. Peneliti menyarankan BPPRD Kabupaten Bungo agar melakukan efektivitas pengelolaan pajak restoran berdasarkan strategi yang sesuai.
PENGARUH KEPEMIMPINAN DAN KNOWLEDGE MANAGEMENT TERHADAP KINERJA USAHA MIKRO, KECIL DAN MENENGAH KABUPATEN KARAWANG E Andi Ali Said; Dede Jajang Suyaman2; Nunung Nurhasanah; Sony Hersona GW
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.v7i5.12094

Abstract

This research was conducted on MSMEs in Karawang Regency in the food business sector. The type of research is quantitative with associative techniques. The sample used was 100 MSMEs with sample determination using the Simple Random Sampling technique. The data analysis technique used is multiple linear regression analysis technique. The research results show that leadership and knowledge management partially influence the performance of MSMEs while simultaneously showing that the contribution of both variables is 14.1% and has an effect on increasing the performance of MSMEs in the food sector in Karawang Regency. This means that improving the performance of MSMEs is influenced by these two variables, even though the contribution is low, they play a role in improving the performance of MSMEs.
THE INFLUENCE OF MARKETING MIX AND SOCIAL FACTORS ON THE DECISION TO PURCHASE ROTIBOY IN THE CITY OF SURABAYA WITH THE PURCHASE EXPERIENCE MEDIATION VARIABLE Reonaldo Putra Agung; Aldo Lovely Arief Suyoso; Dian Ekowati
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.v7i5.12096

Abstract

Surabaya, as one of the metropolitan cities in Indonesia, has a dynamic and competitive market. Rotiboy, one of the well-known bread brands in Indonesia, also operates in this city, according to data obtained from the Top Brand Award (2023) bakery category. Rotiboy is ranked 3rd below Mako and Holland Bakery. Therefore, considering the intense competition, consumers must have a deep understanding of the components that influence their purchasing decisions. for the continuity of the Rotiboy business in the city of Surabaya. This research aims to examine the influence of marketing mix and social factors on purchasing decisions for Rotiboy in the city of Surabaya, mediated by purchase experience. Quantitative research method using non-probability sampling and purposive sampling technique. Data analysis techniques using Smart PLS software with hypothesis testing using PLS-based SEM. The results of the research show that the marketing mix influences purchasing decisions, purchase experience influences purchasing decisions, social factors influence purchasing decisions, social factors do not influence purchasing decisions through purchase experience and marketing mix influences purchasing decisions through purchase experience.
AUTHENTIC LEADERSHIP AND KNOWLEDGE SHARING IN INDONESIA'S DATA SCIENCE COMMUNITIES: THE MEDIATING ROLE OF ORGANIZATIONAL COMMITMENT Aldo Lovely Arief Suyoso; Muchammad Toyib; Hendro Margono
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.v7i5.12097

Abstract

This study aims to investigate the relationships between authentic leadership, organizational commitment, trust, and knowledge sharing behavior in the context of the workplace. Data were collected from members of the astronomy community in Indonesia involved in the development of community-based astronomy tourism. Multiple linear regression analysis was used to test the relationships between these variables. The results show that authentic leadership has a significant positive relationship with organizational commitment and knowledge sharing behavior, both tacit and explicit. Organizational commitment also mediates the relationship between authentic leadership and knowledge sharing behavior. However, trust does not strengthen the relationship between organizational commitment and knowledge sharing behavior. Managerial implications include the importance of developing authentic leadership and fostering organizational cultures that support employee commitment. Academic implications include supporting theories of authentic leadership and enriching understanding of the mechanisms of mediation and moderation in the relationships among variables. This study provides a significant contribution to understanding the dynamics of workplace relationships and highlights the importance of psychological factors in the development of sustainable organizations.
SOCIAL RETURN ON INVESTMENT (SROI) ANALYSIS ON CREATING SHARED VALUE (CSV) PROGRAM WITH THE THEME “SAYURPRENEURSHIP 4.0 TALK SHOW: DIGITALIZATION STRATEGY FOR VEGETABLE TRADERS” Aldo Lovely Arief Suyoso; Gancar Candra Premananto; Norizah Binti Mohd Mustamil
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.v7i5.12098

Abstract

SROI helps measure and communicate the value of social investment by taking into account the benefits received by the community and other stakeholders. SROI can assess the extent to which the digitalization program has succeeded in providing positive impacts, both in terms of increasing the income of vegetable traders and from other social aspects, such as improving the quality of life and welfare. Companies or organizations can contribute to the welfare of the community while improving their business performance through the CSV program. CSV can help create solutions that benefit vegetable traders, as well as the surrounding community by utilizing digital technology to improve the way they operate and interact with the market. Programs like this, if carried out in the long term, are expected to encourage digital transformation in the traditional trade sector, creating a more modern and competitive business ecosystem. The results of this literature study indicate that increasing awareness, skills, and income for vegetable traders, support for local MSMEs, and promotion of more environmentally friendly business practices. These positive impacts are not only felt in the short term but also have the potential to provide sustainable long-term benefits, supporting local economic growth and environmental sustainability. With this high SROI ratio, this event can be considered very effective and efficient in achieving its goals, as well as providing returns that far exceed the investment made.

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