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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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PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN PELATIHAN TERHADAP KINERJA PEGAWAI MELALUI KOMPETENSI SEBAGAI VARIABEL INTERVENING Serly Siti Rachmawati; Fauji Sanusi; Ika Utami Widyaningsih
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.v7i5.12364

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis serta membuktikan bagaimana meningkatkan kinerja tenaga pendidik dengan pendekatan kepemimpinan transformasional dan pelatihan yang dimediasi oleh kompetensi. Populasi dalam penelitian ini ialah seluruh tenaga pendidik SMK Negeri 2 Kota Serang yang berjumlah 112 pegawai dengan sampel yang digunakan sebanyak 85 responden dengan menggunakan simple random sampling. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan deskriptif. Penelitian ini melakukan pengumpulan data berdasarkan arsip data, studi kepustakaan, wawancara serta kuesioner. Metode analisis data yang digunakan adalah structural equation modelling (SEM) dengan alat analisis SmartPLS 3.2.0. Penelitian ini memiliki hasil bahwa Kepemimpinan Transformasional (X1) berpengaruh positif dan signifikan terhadap Kinerja Pegawai (Y), Pelatihan (X2) berpengaruh positif dan signifikan terhadap Kinerja Pegawai (Y), Kepemimpinan Transformasional (X1) berpengaruh positif dan signifikan terhadap Kompetensi (Z), Pelatihan (X2) berpengaruh positif dan signifikan terhadap Kompetensi (Z), Kompetensi (Z) berpengaruh positif dan signifikan terhadap Kinerja Pegawai (Y), Kepemimpinan Transformasional (X2) berpengaruh positif dan signifikan terhadap Kinerja Pegawai (Y) melalui Kompetensi (Z) dan Pelatihan (X2) berpengaruh positif dan signifikan terhadap Kinerja Pegawai (Y) melalui Kompetensi (Z).
DAMPAK PEMBERDAYAAN KARYAWAN DAN SELF-EFFICACY TERHADAP TURNOVER INTENTION: PERAN KOMITMEN ORGANISASI SEBAGAI FAKTOR MEDIASI (STUDI KASUS PADA PT. STANDARD TOYO POLYMER DI KOTA CILEGON) Bayu Prasetyo; Tata Rustandi; Udin Suadma
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.v7i6.12370

Abstract

Industri kimia di Indonesia saat ini mendapati perkembangan pesat dengan munculnya banyak perusahaan yang berkompetisi secara ketat. Persaingan yang intens ini mendorong perusahaan-perusahaan kimia untuk terus berinovasi guna menciptakan produk-produk yang unggul. Tujuan penelitian ini yaitu untuk memahami Dampak Pemberdayaan Karyawan dan Self-Efficacy terhadap Turnover Intention: Peran Komitmen Organisasi Sebagai Faktor Mediasi (Studi Kasus Pada PT. Standar Toyo Polymer di Kota Cilegon). Penelitian ini menggunakan pendekatan kuantitatif deskriptif. Desain diarahkan guna mengkaji hubungan antar variabel serta menjelaskan mengapa hubungan tersebut ada maka studi konfirmator dan studi eksplorasi digunakan dalam penelitian ini. Variabel yang dimaksud yakni pemberdayaan karyawan serta self-efficacy sebagaimana variabel eksogen, komitmen organisasi sebagaimana variabel intervening serta turnover intention sebagai variabel endogen. Hasil pengujian memperlihatkan bahwasanya Pemberdayaan Karyawan mempunyai dampak positif serta signifikan pada Komitmen Organisasi. Self Efficacy mempunyai dampak positif serta signifikan pada Komitmen Organisasi. Permberdayaan Karyawan, Self-Efficacy dan Komitmen Organisasi mempunyai dampak positif serta signifikan pada Turnover Intention. Dapat disimpulkan bahwa Komitmen Organisasi mampu memediasi dampak Self Efficacy terhadap Turnover Intention.
ANALYSIS THE BEHAVIOR OF INVESTOR IN CONDUCTING CRYPTOCURRENCY INVESTMENT ACTIVITIES THROUGH THE CREDIBILITY OF CELEBRITIES Ina Agustini Murwani; Jessi Julianti; Nauval Mahdi; M. Rafli Rulianto Putra
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.v7i6.12373

Abstract

The objective of this study is to see the influence of the credibility of celebrity endorsers behind the intentions and behavior of consumers towards crypto investment. This study uses a questionnaire as a data collection tool, therefore the research is quantitative. This research design uses a descriptive design by setting a clear data collection plan. The data analysis technique uses statistical methods and in carrying out data calculations using Partial Least Square (PLS). The study reveals that while the Attitude Towards Adopt Crypto does not significantly influence the Intention to invest, celebrity endorsements (Attractiveness, Expertise, and Trustworthiness) play a crucial role in shaping attitudes, perceived behavioral control, and subjective norms related to cryptocurrency adoption. These endorsements significantly impact the Intention to invest, which in turn affects actual investment Behavior. The strong influence of subjective norms on intention highlights the importance of social pressure and the opinions of celebrities in motivating individuals to invest in cryptocurrencies. Consequently, leveraging celebrities' attractiveness, trustworthiness, and expertise can effectively drive cryptocurrency adoption among potential investors, especially within the productive age group of 25-35 years, predominantly housewives.
PENGARUH PROMOSI TERHADAP KEPUTUSAN PEMBELIAN PRODUK FLOWERRY.FORIST Nuslih Jamiat; Nia Fitria Nurhalisa; Fauzan Aziz; Budi Rustandi Kartawinata
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.v7i5.12376

Abstract

Di era digital saat ini, teknologi informasi berbasis internet berkembang pesat, dan banyak industri memanfaatkannya untuksebuah bisnis, termasuk media sosial sebagai alat promosi. Flowerry.forist menggunakan media sosial Instagram untukmemasarkan dan mengembangkan produknya, karena platform iniefektif dalam menjangkau konsumen. Namun, Flowerry.foristterdapat permasalahan dalam penjualan yaitu mengalamipenurunan penjualan produk. Berdasarkan pra-survei di awal, keputusan pembelian tersebut dipengaruhi oleh promosi. Penelitian ini bertujuan untuk mengetahui dan meneliti reaksipelanggan terhadap promo-promo yang diberikan oleh FlowerryForist. Dengan tipe penelitian deskriptif, penelitian inimenggunakan pendekatan kuantitatif. Dengan menggunakanpendekatan purposive sampling, metode non-probability sampling, total sampel yang digunakan sebanyak 100 responden. Pendekatan analisis data yang digunakan adalah regresi linier sederhana dan analisis deskriptif. Hasil penelitian deskriptifmenunjukan bahwa pengaruh promosi terhadap keputusanpembelian produk Flowerry.forist termasuk dalam katagori baik. Hasil penelitian menunjukkan bahwa Promosi yang dilakukanoleh Flowerry.Forist secara keseluruhan termasuk dalam kategori"baik" dengan persentase sebesar 79,58%. Namun, di antaraindikator-indikator pernyataan mengenai variabel promosi (X), indikator promosi penjualan memiliki rata-rata skor terendahdengan persentase 75,9%, yaitu pada pernyataan "Flowerry.Foristselalu memberikan potongan harga" dan "Flowerry.Forist selalumenyediakan promo yang menarik. Dengan persentasekeseluruhan sebesar 83,66%, pembelian yang dilakukanpelanggan terhadap Flowerry.Forist termasuk dalam kategori"baik". Berdasarkan hasil perhitungan koefisien determinasivariabel promosi dengan keputusan pembelian diperoleh hasilsebesar 46,4% dan sisanya dipengaruhi oleh faktor lainnya yang tidak termasuk pada penelitian ini.
Usulan Rancangan Standard Operating Procedure (Sop), Job Description dan Job Specification pada Startup Manik-Manik Flowerry Forist Nuslih Jamiat; Dhea Marcella; Imanuddin Hasbi; Fauzan Aziz
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.v7i5.12377

Abstract

Penelitian ini dilakukan untuk memberikan gambaran tentangcara start-up flowerry forist memperkerjakan karyawannyadengan menggunakan analisis jabatan, sehingga penelitian inidapat digunakan untuk meninjau atau memperbaiki caramanajemen dan karyawan melakukan tugasnya. Tujuan dilakukanpenelitian ini adalah Untuk memahami dengan baik tugas dan tanggung jawab setiap jabatan, sehingga start-up dapatmeningkatkan efisiensi dalam pelaksanaan tugas sehari-hari. Penelitian ini menggunakan metode kualitatif deskriptif denganmelibatkan wawancara langsung dengan seluruh staf FlowerryForist. Penulis menggunakan metode ini untuk mendapatkaninformasi tentang analisis jabatan melalui SOP, job description, dan job specification pada start-up manik-manik flowerry forist. Hasil penelitian ini menghasilkan analisis jabatan yang terdiri daristandard operating procedure (SOP), job description, dan job specification yang masing-masing memiliki peran signifikandalam memastikan efisiensi dan efektivitas operasionalperusahaan Kesimpulan penelitian ini berhasil mengidentifikasibeberapa temuan utama yang dapat dirangkum, seperti SOP yang diterapkan di berbagai divisi seperti SDM & Umum, Produksi, Finance, dan Marketing membantu mengatur alur kerja yang jelasdan terstruktur, sehingga setiap staf divisi dapat menjalankantugas dan tanggung jawabnya dengan baik. Job description memberikan gambaran rinci mengenai tugas dan wewenangsetiap posisi, mulai dari CEO hingga staf di setiap divisi, memastikan bahwa operasional perusahaan berjalan denganlancar, efisien dan tersusun dengan baik pada setiap jabatannya. Sementara itu, Job specification menentukan persyaratan umur, jenis kelamin, keterampilan khusus, pendidikan, dan pengalamanyang relevan untuk setiap posisi, guna menjamin bahwa setiapjabatan diisi oleh individu yang kompeten.
THE INFLUENCE OF DECENTRALIZED FINANCE (DEFI) ON GLOBAL FINANCIAL STABILITY: AN EMERGING CHALLENGE Loso Judijanto; I Ketut Kusuma Wijaya; Krisdiana Krisdiana; Imam Jayanto; Samuel PD Anantadjaya
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.v7i6.12379

Abstract

Decentralized Finance (DeFi) has emerged as a transformative force in the financial sector, offering peer-to-peer financial services without traditional intermediaries such as banks. By utilizing blockchain technology and smart contracts, DeFi enables greater accessibility, transparency, and efficiency in financial transactions. However, the rapid expansion of DeFi poses significant challenges to global financial stability. This literature review explores the impact of DeFi on systemic risks, regulatory frameworks, and the traditional banking sector. While DeFi offers opportunities for financial inclusion and innovation, it also introduces new risks related to cybersecurity, liquidity, and market volatility. The absence of standardized regulations across jurisdictions exacerbates these risks, creating vulnerabilities in the global financial system. Furthermore, the interconnection between DeFi markets and traditional financial institutions increases the potential for spillover effects during periods of financial stress. This paper highlights the need for a balanced regulatory approach that fosters innovation while safeguarding financial stability. As DeFi continues to evolve, understanding its influence on global financial stability becomes increasingly important for policymakers, regulators, and financial institutions.
ANALYSIS OF BUSINESS FEASIBILITY AT ALTA WELDING WORKSHOP IN TIMIKA CITY Ivony Gracelya; Ignasius Narew
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.v7i6.12380

Abstract

Penelitian ini bertujuan untuk mengetahui kelayakan pada Bengkel Las Alta, apakah layak untuk dijalankan. Metode penelitian yang digunakan adalah metode penelitian deskriptif. Dalam penelitian ini, metode pengumpulan data yang digunakan adalah metode observasi, wawancara, dan dokumentasi. Untuk mengetahui kelayakan pada Bengkel Las Alta, maka instrumen analisis yang digunakan dalam penelitian ini adalah pada aspek nonfinancial menggunakan analisis triangulasi dan untuk aspek financial menggunakan Payback Period, Net Present Value, dan Internal Rate Of Return. Hasil penelitian ini menunjukkan bahwa, berdasarkan kriteria kelayakan dari aspek nonfinancial dan aspek financial pada Bengkel Las Alta masih dikatakan layak untuk dijalankan
INTEGRATING ESG METRICS INTO TRADITIONAL ACCOUNTING SYSTEMS: A FRAMEWORK FOR FUTURE PRACTICE Ia Kurnia; Ari Purwanti; Loso Judijanto; Aspiati A. Samiun; Dian Saripujiana
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.v7i6.12381

Abstract

The integration of Environmental, Social, and Governance (ESG) metrics into traditional accounting systems has emerged as a critical area of focus for modern businesses aiming to balance financial performance with sustainable and ethical practices. This paper provides a comprehensive literature review on the evolution of ESG metrics and their relevance in accounting frameworks. Through the analysis of recent studies, it explores the challenges and opportunities associated with incorporating ESG factors into conventional accounting systems, including the impact on financial reporting, stakeholder engagement, and regulatory compliance. The review highlights key frameworks that have been proposed for integrating ESG into financial disclosures, such as the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB). Furthermore, it examines how ESG integration can enhance corporate transparency, improve risk management, and align with long-term strategic goals. The paper concludes by proposing a framework for the future practice of ESG integration in accounting, outlining key areas for further research and development.
PENGARUH STRES KERJA DAN AMBIGUITAS PERAN TERHADAP KINERJA PEGAWAI DENGAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) SEBAGAI MEDIASI STUDI PADA DOSEN WANITA BERSTATUS MENIKAH DI POLITEKNIK NEGERI AMBON Emilia Jean Latuihamallo; Conchita Valentina Latupapua; Agusthina Risambessy
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.v7i6.12382

Abstract

Human resources are the most important asset for an organization, because they are the main key that must be considered with all its needs indetermining the successful implementation of an organization's activities. Human resource management cannot be separated from employees whoare expected to perform as well as possible in order to achieve organizational goals. The variable used as intervening is OrganizationalCitizenship Behavior (OCB). The phenomenon that occurs at the Ambon State Polytechnic lies in female teaching staff (lecturers) who aremarried because the workload is increasingly being felt by several teaching staff who have been interviewed by researchers. Where it is difficultfor them to place themselves in several roles that they have to do, especially when they have to rush or have to meet deadlines, such as having towork on faculty accreditation in such a short time. This causes stress for teaching staff. Based on the phenomena presented at the researchlocation, there are several things that must be considered to improve performance. Therefore, the researcher intends to examine more deeplythe relationship between the four variables, namely; Job Stress, Role Ambiguity, Organizational Citizenship Behavior, Employee PerformanceThis aims to safeguard the company's important assets, namely human resources. Based on the PLS test results, it was found that the pathcoefficient value for this variable was 0.034 with a t-statistic value of 3,747 which was smaller than the standard value of 1.682 and a P-Valuevalue of 0.028<a significance level of 0.05. This shows that the variable Role Ambiguity has a positive and significant effect on EmployeePerformance through Organizational Citizenship Behavior, which also means that the sixth hypothesis (H6) 'Role Ambiguity on EmployeePerformance Through Organizational Citizenship Behavior is accepted. Employee Performance through Organizational Citizenship Behavior,which also means that the sixth hypothesis (H6) 'Role Ambiguity on Employee Performance Through Organizational Citizenship Behavior is accepted.
PERANAN PROGRAM ONBOARDING DALAM MEMBANTU ADAPTASI GURU BARU SEKOLAH XYZ DI SURABAYA Jessica Dwi Christiani; Budi Haryono; Januar Heryanto
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.v7i5.12383

Abstract

Pendidikan adalah pilar utama dalam membentuk karakter dan kemampuan berpikir kritis. Di Sekolah XYZ, guru berperan sebagai pendidik dan fasilitator. Sekolah ini bertujuan menghasilkan lulusan akademis unggul, berkarakter Kristus, dan pemimpin yang membawa perubahan positif. Namun, adaptasi guru baru dihadapkan pada tantangan kompleks, memerlukan program Onboarding terstruktur yang sesuai dengan budaya sekolah. Penelitian menggunakan metode Action Research untuk mengevaluasi pemahaman guru baru terhadap nilai dan budaya sekolah. Program onboarding efektif signifikan dalam meningkatkan adaptasi guru dalam pemahaman terhadap Visi Misi, nilai dan budaya Sekolah, rasa percaya diri, menciptakan lingkungan mendukung bagi guru dan siswa.

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