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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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ANALISIS KNOWLEDGE SHARING DAN WORK-LIFE BALANCE TERHADAP KINERJA KARYAWAN PT. SMART TBK REFINERY SURABAYA Rodhiyatan Mardhiyah; Gendut Sukarno
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12621

Abstract

Penelitian ini bertujuan untuk menganalisis Knowledge Sharing dan Work-life Balance terhadap Kinerja Karyawan PT. Smart Tbk refinery Surabaya. Populasi dalam penelitian ini adalah seluruh karyawan baguan produksi PT. Smart Tbk refinery Surabaya yang berjumlah 150 orang. Teknik pengambilan sampel dalam penelitian ini adalah dengan menggunakan teknik sampel jenuh. Dalam penelitian ini sampel diambil sebanyak 60 orang dari karyawan PT. Smart Tbk refinery Surabaya. Metode pengumpulan data yang digunakan melalui penyebaran kuesioner. Dalam penelitian ini metode yang digunakan adalah kuantitatif dengan teknik analisa data menggunakan Partial Least Square (PLS). Dengan hasil studi bahwa variabel Knowledge Sharing belum mampu memberikan kontribusi yang sangat berarti terhadap kinerja karyawan PT. SMART Tbk Refinery. Namun variabel Work-life Balance mampu memberikan kontribusi yang sangat berarti terhadap kinerja karyawan PT. SMART Tbk Refinery.
THE EFFECT OF SOCIAL MEDIA MARKETING ON INSTAGRAM TOWARDS PURCHASE INTENTION & PURCHASE DECISION OF ERIGO PRODUCTS Eugenia Clarissa Prabowo; Rita Komaladewi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12627

Abstract

The rapid growth of Instagram usage in Indonesia has transformed how brands connect with consumers, making it a vital platform for marketing and brand engagement. This shift is accompanied by an increase in online shopping behavior, accelerated by the post-pandemic environment, which has made consumers more comfortable with digital transactions and purchasing products online. Additionally, the high competition within the fashion industry has driven local brands to adopt innovative digital marketing strategies to stand out and attract consumers. Erigo, a leading local fashion brand, has effectively utilized Instagram to enhance brand visibility and engage directly with its target audience. This study aims to analyze the impact of Social Media Marketing (SMM) on Instagram on purchase intention and purchase decision for Erigo products. A quantitative approach was employed, gathering data from 210 respondents who have interacted with Erigo’s Instagram content. Structural Equation Modeling (SEM) with Partial Least Squares (PLS) was utilized to test the hypotheses. The analysis results indicate that SMM on Instagram significantly enhances both purchase intention and purchase decision, demonstrating the importance of engaging and interactive content in driving consumer behavior. These conclusions suggest that strategic use of Instagram not only increases consumer interest but also effectively drives actual purchases, highlighting the value of digital marketing strategies in maintaining competitiveness and fostering growth in Indonesia’s fashion market.
UNDERSTANDING THE INFLUENCE OF PERCEIVED USEFULNESS, PERCEIVED EASE OF USE, AND PERCEIVED ENJOYMENT ON ATTITUDE AND BUYING INTENTION USING BUY NOW PAY LATER SERVICE Aqilla Abdurrahman Jundiy; Erlita Ridanasti
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12639

Abstract

This study examines the factors that influence consumer attitudes and buying intentions toward Buy Now, Pay Later (BNPL) services in Indonesia, using the Technology Acceptance Model (TAM) as a framework. It focuses on three key factors: Perceived Usefulness (PU), Perceived Ease of Use (PEOU), and Perceived Enjoyment (PE), and how these affect attitudes toward BNPL services and, in turn, influence buying intentions. Data was collected from 200 respondents via an online survey, and the results were analyzed using Structural Equation Modeling (SEM). The findings show that PU, PEOU, and PE significantly impact consumer attitudes, with PU having the strongest influence. Positive attitudes lead to greater intention to use BNPL services. This study provides valuable insights for BNPL providers, highlighting the need to enhance ease of use, usefulness, and enjoyment to increase user adoption. Recommendations for improving marketing strategies and user interfaces are also discussed, along with implications for policymakers to ensure responsible use of BNPL services.
INTEGRASI LITERASI KEUANGAN, INKLUSI KEUANGAN, FINANCIAL TEKNOLOGI TERHADAP MINAT MEMBAYAR ZAKAT MASYARAKAT AMBON DAN KEPATUHAN BERAGAMA SEBAGAI VARIABEL MODERATE Holle, Mohammad Hanafi; Purwandari, Elce
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.v7i6.12641

Abstract

Zakat saat ini diposisikan pemerintah Indonesia sebagai salah satu instrumen penting inklusi keuangan dalam penanggulangan kemiskinan. Riset ini bertujuan untuk menguji literasi keuangan, inklusi keuangn, teknologi keuangan, terhadap minat berzakat masyarakat Ambon serta menguji kepatuhan beragama dalam memoderasi hubungan ketiga variabel tersebut. Riset menggunakan pendekatan kuantitatif. Populasi adalah semua masyarakat muslim Kota Ambon yang sudah bekerja dan memenuhi nisabnya untuk berzakat. Jumlah sampel yang digunakan adalah sebanyak 161 dari 200 kuisioner yang diedarkan yang dipilih dengan teknik purposive sampling. Teknik pengumpulan data menggunakan penyebaran kuesioner melalui google form. Penelitian ini menggunakan metode Structural Equation Modelling dengan menggunakan Partial Least Square sebagai bahan untuk menganalisis data penelitian. Hasil riset dari uji hipotesis menunjukkan literasi keuangan dan fintech tidak berpengaruh positif dan signifikan terhadap minat berzakat. Sementara inklusi keuangan dan kepatuhan beragama berpengaruh positif dan signifikan terhadap minat membayar zakat masyarakat Ambon. Kepatuhan beragama tidak memoderasi hubungan literasi keuangan terhadap minat berzakat. Namun memoderasi hubungan inklusi keuangan terhadap minat berzakat, tapi tidak signifikan, begitupun kepatuhan beragama tidak memoderasi hubungan teknologi keuangan terhadap minat berzakat secara signifikan.
ANALISIS PERBANDINGAN KINERJA BANK ASING DAN BANK NASIONAL DENGA MENGGUNAKAN RASIO KEUANGAN PADA PERIODE 2018-2023 Rizky Widagdo Athur Wigono; Armalia Reny WA; Hasbullah Hasbullah; Desmon Desmon; Muhammad Nasir; Yulistina Yulistina
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12642

Abstract

Penelitian ini bertujuan untuk meganalisis kinerja jeuangan bank nasional dan bank asing menggunakan rasio keuangan. Data yang digunakan dalam penelitian adalah data sekunder. Dalam melakukan penelitian ini, data laporan keuangan perusahaan perbankan di peroleh dari www.bi.go.id. Teknik analisis yang dilakukan yaitu dengan analisis kuantitatif, uji normalitas, dan hipotesis. Berdasarkan hasil analisis dapat disimpulkan bahwa rata-rata CAR Bank Nasional lebih tinggi dari Bank Asing. Rata-rata ROA Bank Nasional lebih tinggi dari Bank Asing. Rata-rata LDR Bank Asing lebih tinggi dari Bank Nasional. Rata-rata NOPO Bank Nasional lebih tinggi dari Bank Asing. Bedasarkan hasil uji statistik dapat disimpulkan bahwa jika dilihat dari rasio CAR, ROA & BOPO terdapat perbedaan yang signifikan antara Bank Nasional dan Bank Asing, sedangkan rasio LDR perbedaannya tidak terlalu signifikan.
PENGARUH PEHAMAN LITERASI KEUANGAN, KEMUDAHAN DIGITAL PAYMENT DAN INKLUSI KEUANGAN TERHADAP KINERJA UMKM DIKOTA BANDAR LAMPUNG Nuzulya Pahlawi; Maria Septijantini Alie; Hasbullah Hasbullah; Armalia Reny; Desmon Desmon; Yudhinanto CN; Susi Indriyani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12644

Abstract

Purpose: This study aims to determine the effect of Good Corporate Governance on the Financial Performance of BUMN Companies listed on the Indonesia Stock Exchange in 2019-2023. Methodology/approach: This type of research uses quantitative methods. This study used 70 researchs samples. There are two variables in this study, namely: 4 (four) independent variables (X1, X2, X3, X4) and 1 (one) dependent variable where institutional leadership (X1), board of directors (X2), board of commissioners (X3) and audit committee (X4) as independent variables and financial performance (Y) as the dependent variable. Results/findings: Based on data analysis, it has been found that the answer to the hypothesis is that institutional ownership, board of directors, board of commissioners, and audit committee simultaneously and partially have a significant effect on financial performance in BUMN companies listed on the Indonesia Stock Exchange in 2019-2023. Limitations: The independent variables in this study are only institutional ownership, board of directors, board of commissioners, and audit committee and the dependent variable isfinancial performance (ROA). The research was only conducted on BUMN companies listed on the Indonesia Stock Exchange. Contribution: Management is expected to pay more attention to Good Corporate Governance in the company in order to create good company value.
KARAKTERISTIK LAYANAN DIGITAL : BELANJA ONLINE DENGAN DOMPET DIGITAL, KEAMANAN BERTRANSAKSI, DAN DAMPAKNYA PADA PERILAKU PEMBELIAN Hansel Osmond Laurence; Wiliam Wiliam; Velyn Likhe Layoji; Hendra Saputra
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12645

Abstract

Belanja online merupakan salah satu pilihan belanja yang praktis dan ekonomis bagi masyarakat terutama saat ini pembayaran dipermudah dengan kehadiran dompet digital. Penelitian ini ditujukan untuk mengetahui pengaruh Karakteristik Layanan Digital : Belanja Online dengan Dompet Digital, Keamanan Bertransaksi, dan Dampaknya Pada Perilaku Pembelian. Penelitian ini menerapkan metode kuantitatif dengan sampel 100 orang sebagai responden. Pengolahan data menggunakan aplikasi Smart Pls 4. Hasil penelitian menunjukkan nilai statistik (t hitung) karakteristik layanan digital yaitu 2.436 > nilai 1,96 dengan p values yaitu 0,015 < sig0,05, maka karakteristik layanan digital berefek positif terhadap perilaku pembelian.Nilai statistik (t hitung) belanja online yaitu 3.747 > nilai 1,96 dengan p values yaitu 0,000 < sig0,05, maka dapat disimpulkan belanja online berefek positif terhadap perilaku pembelian. Nilai statistik (t hitung) belanja keamanan bertransaksi yaitu 3.955 > nilai 1,96 dengan p values yaitu 0,000 < sig0,05, maka keamanan bertransaksi berefek positif terhadap perilaku pembelian. Nilai uji statistik F (hitung) sebesar 57,385 F > tabel 2,699, maka dapat disimpulkan karakteristik layanan digital, belanja online dengan dompet digital, keamanan bertransaksi berefek positif secara silmultan terhadap perilaku pembelian.
PENGARUH PENERAPAN GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (STUDI KASUS: PERUSAHAAN SEKTOR ENERGY YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018 – 2022) Atep Sudirman; Devi Astriani; Rohma Septiawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12654

Abstract

Global warming is a hot topic of discussion. The impact of this phenomenon is very significant on the survival of humans and other living creatures. Tight competition in the industrial world encourages companies to improve their performance in order to survive and achieve their goals of obtaining maximum profits. However, sometimes in an effort to achieve these goals, they ignore the environmental impacts resulting from their business activities. Legitimacy theory recommends that companies provide a sense of confidence to the public so that they accept the company's activities and performance. The aim of this research is to determine the effect of implementing Green Accounting and Corporate Social Responsibility (CSR) on Company Value in Energy sector companies listed on the Indonesia Stock Exchange. This research uses secondary data, namely annual reports and financial reports of energy companies listed on the IDX for the 2018 - 2022 period. It uses 12 energy sector companies as samples and uses multiple regression analysis as an analysis technique in this research. Data analysis obtained shows that the Green Accounting and CSR variables have a significant effect on Company Value.
TRANSFORMASI RTH TAMAN TUGU BUMI GORA KE TAMAN IMPIAN (TAMAN TERAS UDAYANA) : DAMPAK REVITALISASI TERHADAP KEHIDUPAN EKONOMI PEDAGANG KAKI LIMA M. Andy Farhan Nasrullah; Prayitno Basuki
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12656

Abstract

Transformasi Ruang Terbuka Hijau (RTH) Taman Tugu Bumi Gora menjadi Taman Impian (Taman Teras Udayana) memberikan dampak positif yang signifikan terhadap kehidupan ekonomi para pedagang kaki lima (PKL). Revitalisasi ini meningkatkan jumlah pengunjung, yang secara langsung berdampak pada peningkatan penjualan dan omzet para pedagang. Selain itu, para PKL berhasil memanfaatkan kemajuan teknologi dengan memasarkan produk mereka melalui platform online, yang memperluas jangkauan pelanggan dan memperkuat komunikasi dengan konsumen. Dengan demikian, revitalisasi Taman Teras Udayana tidak hanya memperbaiki lingkungan fisik, tetapi juga meningkatkan kesejahteraan ekonomi komunitas lokal, terutama para PKL.
PENGARUH LEVERAGE, PERTUMBUHAN PENJUALAN, DAN KONEKSI POLITIK TERHADAP PENGHINDARAN PAJAK Laily Arofah; Diana Airawaty
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12658

Abstract

Penelitian ini didorong oleh pentingnya sektor perpajakan bagi penerimaan negara, di mana penghindaran pajak masih menjadi tantangan besar, terutama pada perusahaan Properti dan Real Estate di Indonesia. Penelitian ini bertujuan untuk menguji pengaruh Leverage, Pertumbuhan Penjualan, dan Koneksi Politik terhadap Penghindaran Pajak perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2023. Metode yang digunakan adalah penelitian kuantitatif dengan data sekunder berupa laporan keuangan perusahaan yang diambil dari situs resmi BEI. Teknik analisis yang digunakan meliputi uji regresi linear berganda dengan bantuan perangkat lunak SPSS. Sampel penelitian terdiri dari 33 perusahaan Properti dan Real Estate yang dipilih berdasarkan kriteria purposive sampling. Hasil penelitian menunjukkan bahwa Leverage, Pertumbuhan Penjualan, dan Koneksi Politik tidak berpengaruh terhadap Penghindaran Pajak. Simpulan ini menunjukkan bahwa strategi Penghindaran Pajak di sektor ini tidak didorong oleh faktor-faktor tersebut, melainkan oleh faktor lain yang belum diteliti. Hasil ini diharapkan dapat memberikan kontribusi pada perumusan kebijakan perpajakan yang lebih efektif di masa depan.

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