cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
ipm2kpecosting@gmail.com
Phone
-
Journal Mail Official
ipm2kpecosting@gmail.com
Editorial Address
Jl.Gunung Sari Kel.Karya Bakti. Kec.Lubuklinggau Timur II Kota Lubuklinggau Sumatera Selatan
Location
Unknown,
Unknown
INDONESIA
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
 242   243   244   245   246 
THE INFLUENCE OF WORK PERFORMANCE TRAINING AND FACILITIES ON MODERATED WORK MOTIVATION IN PUBLIC WATER SUPPLY COMPANY EMPLOYEES Mu’ah Mu’ah; Mesra Surya Ariefin; Masram Masram
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.v7i6.12770

Abstract

Pelayanan merupakan hasil dari kinerja karyawan yang baik dan banyak faktor yang mempengaruhinya, seperti pelatihan, fasilitas, dan motivasi yang diberikan oleh perusahaan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pelatihan dan fasilitas kerja terhadap kinerja yang dimoderasi oleh motivasi kerja pada karyawan perusahaan air minum di Kabupaten Lamongan. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan teknik analisis Moderated Regression Analysis (MRA). Populasi dan sampel dalam penelitian ini adalah seluruh karyawan yang bekerja di perusahaan air minum di Kabupaten Lamongan, dengan total 158 responden. Hasil penelitian ini menunjukkan bahwa pelatihan dan fasilitas kerja berpengaruh terhadap kinerja karyawan. Sementara itu, pengaruh pelatihan dan fasilitas kerja terhadap kinerja karyawan yang dimoderasi oleh motivasi kerja memberikan hasil yang memperkuat dan pengaruhnya lebih besar dibandingkan tanpa penguatan motivasi kerja.
INVETIGATING THE DRIVERS OF CONSUMER PURCHASE DECISION: EVIDENCE FROM PT. SOLO MURNI Tsamara Galuh
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.v7i6.12771

Abstract

This study aims to evaluate how Perceived Value, Price Perception, and Product Quality contribute in influencing Consumer Purchasing Decisions with respect to Kiky notebook products manufactured by PT. Solo Murni Industries. This particular study intends to, always in the framework of the research question, examine how each of these factors aids or hinders consumer decision making and in the how much does each of these factors matters when making a decision to purchase a product. The study follows a quantitative research method, where numbers are collected and analyzed. The respondents were drawn from the population of 100 individuals who had bought Kiky notebooks. All the subjects in the population were used and thus it was total sampling. Questionnaires concerning perceived value, price perception and product quality were used to collect data from the respondents. Each item was scored on a Likert type scale in order to measure the extent of agreement or disagreement with that statement. The results indicated that perceived value, price perception, and product quality were significant drivers of consumer choice. The higher the value perceived by the consumers in Kiky notebooks, the more likely they would be to buy the product. Therefore, it is very important to provide strong product benefits that at least meet or even surpass consumer expectations. Another important dimension influencing consumer choice was Price Perception: competitive pricing and perceived as fair had a positive impact on consumer choices. In the meantime, Product Quality played a major role in making the purchase decision, as buyers favored those products over others for their better quality in terms of paper and design. On the whole, these three variables represent an explanation of 72.4% of the variance in consumer purchase decisions of Kiky notebooks: Perceived Value, Price Perception, and Product Quality. This means that the variables are strong predictors of consumer behavior in buying Kiky notebooks. The remaining 27.6% variance is contributed by other factors that were not studied here. The study, therefore, in summary, stresses that for the sake of improving consumer purchase decisions in a highly competitive notebook market, perceived value should be high, prices reasonable, and quality products consistent.
EMPLOYEE PERFORMANCE, WORK DISCIPLINE, AND SERVICE QUALITY AS DETERMINANTS OF CUSTOMER SATISFACTION IN PUBLIC SERVICES Sutan Martua Hasibuan; Heri Kusmanto; Zulkifli Zulkifli
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.v7i6.12773

Abstract

This study investigates the impact of employee performance, work discipline, and service quality on community satisfaction in Horas Jaya Market, Pematangsiantar City. The study employs a quantitative methodology with a survey instrument, gathering data from 99 participants selected through random sample approaches. Multiple linear regression was employed to analyze the impact of each independent variable on the dependent variable. The study's results indicated that employee performance and work discipline positively and significantly affected community satisfaction (p < 0.05). Moreover, service quality was the predominant factor affecting community satisfaction (p < 0.01). Simultaneously, these three variables explain 63.7% variation in community satisfaction. The implications of this study show that improving employee performance, strong work discipline, and improving service quality are crucial in creating community satisfaction in traditional markets such as Horas Jaya Market.
ENTERPRISE RESOURCE PLANNING SYSTEM, UNRAVELING THE EVOLUTION AND TRANSFORMATIVE IMPACT ON PT. XYZ Fajar Kholillulloh; Hilma Tsani Amanati; Nandya Octanti Pusparini; Bella Ananda Chairunnisa
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.v7i6.12775

Abstract

In an era of rapid technological growth, data and information have become vital for businesses. To effectively manage large volumes of data and integrate information across various departments, an Enterprise Resource Planning (ERP) system is essential. However, the implementation of ERP poses challenges as it requires careful consideration of economic, technical, and technological factors. This research seeks to analyze the effects of ERP implementation on the financial performance of companies, specifically focusing on PT. XYZ, a medical equipment distributor in Indonesia. A qualitative descriptive methodology is utilized to explore how ERP supports data management and handles increases in transaction volume. Implementations of ERP systems, such as Odoo, offer significant advantages, including the capability to generate real-time financial reports and track cash flow in line with the company's logistics activities. Nevertheless, the ERP implementation process demands considerable time and effort from management to ensure accurate and consistent data entry.
PENGARUH PENGALAMAN USAHA DAN PENGETAHUAN AKUNTANSI PERPAJAKAN TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA PELAKU UMKM KABUPATEN SLEMAN, PROVINSI DAERAH ISTIMEWA YOGYAKARTA Trini Aprilia Jehaman; Rochmad Bayu Utomo
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.v7i6.12776

Abstract

Penggunaan informasi akuntansi di kalangan pelaku UMKM di Indonesia masih sangat lemah, salah satunya di Kabupaten Sleman yang merupakan wilayah dengan perkembangan UMKM yang cukup pesat. Sehingga hal ini berdampak pada naik turunnya pertumbuhan ekonomi serta keberlangsungan beberapa UMKM, maka dari itu penelitian ini memiliki tujuan untuk mengetahui pengaruh pengalaman usaha dan pengetahuan akuntansi perpajakan terhadap penggunaan informasi akuntansi pada pelaku UMKM di Kabupaten Sleman. Penelitian ini menggunakan Stakeholder Theory, yang menjelaskan tentang penggunaan informasi akuntansi pada pelaku UMKM serta semua pihak yang terlibat. Penelitian ini dilakukan di wilayah Kabupaten Sleman, Daerah Istimewa Yogyakarta, dengan total populasi seluruh usaha menengah dan teknik pengambilan sampel menggunakan random sampling dengan jumlah 60 sedangkan metode analisis yang digunakan peneliti adalah regresi linier berganda. Hasil penelitian ini pengalaman usaha berpengaruh terhadap penggunaan informasi akuntansi sedangkan pengetahuan akuntansi perpajakan tidak berpengaruh terhadap penggunaan informasi akuntansi.
PENGARUH KESADARAN SOSIAL DAN PRINSIP-PRINSIP TERHADAP KEPERCAYAAN NASABAH di BANK SYARIAH Sahwa Aulia S; Antong Antong; Halim Usman
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.v7i6.12778

Abstract

This research aims to explore the influence of Social Awareness and Islamic Principles on Customer Trust in Sharia Banks. By involving a sample of 102 respondents, this research applies structural analysis and measurement models to test hypotheses and check the validity and consistency of the model. The results of the analysis show that Social Awareness has a positive and significant impact on Customer Trust, with the mediating role of Islamic Principles. Islamic Principles have also been proven to make a significant positive contribution to Customer Trust in Sharia Banks. However, there are several aspects that need to be considered in the measurement model, including further evaluation of its validity and reliability. Suggestions for further development include strengthening education on Social Awareness and Islamic Principles, implementing consistent internal policies, increasing customer involvement through social participation programs, reviewing measurement models, and evaluating and improving statistical fit. This research provides useful insights for Islamic banks in improving relationships with customers and strengthening their position as financial institutions that comply with social and Islamic values.
ANALISIS PENGARUH LAPORAN BERKELANJUTAN DAN MANAJEMEN RESIKO TERHADAP NILAI PERUSAHAAN: PERAN MODERASI KEBERAGAMAN GENDER Suwarno Suwarno; Hwihanus Hwihanus
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.v7i6.12779

Abstract

Penelitian ini bertujuan untuk menguji secara empiris peran keberagaman gender dalam memoderasi hubungan laporan berkelanjutan dan manajemen resiko terhadap nilai perusahaan pada perusahaan Index ESG Leader di Bursa Efek Indonesia periode 2022. Pengujian dilakukan dengan regresi mengunakan model Hayes Process dan SEM PLS. Hasil pengujian menunjukkan bahwa laporan keberlanjutan dan manajemen resiko berpengaruh signifikan terhadap nilai perusahaan. Sedangkan keberagaman gender tidak mampu memoderasi mediasi laporan berkelanjutan dan manajemen resiko terhadap nilai perusahaan.
PENGARUH SHOPPING LIFESTYLE DAN PRICE DISCOUNT TERHADAP IMPULSIVE BUYING LIVE TIKTOKSHOP DENGAN SELF-CONTROL SEBAGAI MODERASI PADA GEN Z KOTA PADANG Masita Isnania; Eri Besra; Suziana Suziana
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.v7i6.12780

Abstract

Perkembangan jaringan internet yang semakin pesat mendorong para pebisnis dan pelaku usaha untuk memanfaatkan jaringan internet, salah satunya muncul keberadaan platform TikTokShop yang memiliki fitur live streaming yang bisa melakukan transaksi jual beli antar pengguna media sosial TikTok. Penelitian ini bertujuan untuk mengetahui pengaruh shopping lifestyle dan price discount terhadap impulsive buying live TikTokShop dengan self-control sebagai variabel moderasi pada Gen Z di Kota Padang. Populasi penelitian ini adalah konsumen Gen Z yang pernah melakukan checkout produk pada platform TikTokShop yang berdomisili di Kota Padang. Teknik pengambilan sampel yaitu non-probability sampling dengan jumlah sampel sebanyak 120 responden. Penelitian ini menggunakan Structural Equation Modelling-Partial Least Square (SEM-PLS) dengan software SmartPLS 4 untuk menganalisis data. Hasil penelitian menunjukkan bahwa shopping lifestyle berpengaruh positif dan signifikan terhadap impulsive buying, price discount berpengaruh positif dan signifikan terhadap impulsive buying, self-control memperlemah secara signifikan pengaruh shopping lifestyle terhadap impulsive buying dan self-control memperlemah secara signifikan pengaruh price discount terhadap impulsive buying.
PENGARUH BUDAYA ORGANISASI DAN KEPUASAN KERJA TERHADAP KINERJA PEGAWAI DI BANK XYZ (STUDI PADA GENERASI Z) Aty Widiaty
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.v7i6.12787

Abstract

Generasi Z adalah kelompok unik dengan karakteristik konseptual dan psikologisnya, kini semakin mendominasi angkatan kerja. Penelitian ini bertujuan untuk menganalisa apakah budaya organisasi dan kepuasan kerja berpengaruh terhadap kinerja Generasi Z di Bank XYZ. Dengan memahami lebih awal akan faktor-faktor yang mempengaruhi kinerja mereka, maka perusahaan dapat melakukan perencanaan dan perancangan sumber daya manusia demi keberlanjutan dan kesuksesan perusahaan. Metode penelitian dilakukan dengan pendekatan kuantitatif dengan pengumpulan data melalui survei online. Data dikumpulkan melalui survei online dengan 112 responden karyawan Generasi Z. Kuesioner mencakup tiga variabel utama: budaya organisasi, kepuasan kerja, dan kinerja pegawai. Analisis regresi linier berganda digunakan untuk mengevaluasi hubungan antara variabel independen (budaya organisasi dan kepuasan kerja) dan variabel dependen (kinerja pegawai). Hasil penelitian menyatakan budaya organisasi yang dirasakan oleh karyawan Generasi Z di Bank XYZ memiliki kriteria sangat baik. Kepuasan kerja yang dirasakan oleh karyawan Generasi Z di Bank XYZ memiliki kriteria baik. Kinerja pegawai yang dirasakan oleh Generasi Z di Bank XYZ memiliki kriteria baik. Secara parsial, baik budaya organisasi ataupun kepuasan kerja memiliki pengaruh signifikan terhadap kinerja karyawan Generasi Z. Begitupun secara simultan budaya organisasi dan kepuasan kerja mempunyai pengaruh signifikan terhadap kinerja karyawan Generasi Z di Bank XYZ.
PERENCANAAN BISNIS TEMPAT KURSUS BAHASA MANDARIN CATATAN MANDARIN Alifita Azmi; Zulganef Zulganef
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.v7i6.12789

Abstract

Catatan Mandarin merupakan sebuah tempat Pendidikan Bahasa Mandarin di luar sekolah yang berlokasi di Ciwidey, Kabupaten Bandung, Jawa Barat. Catatan Mandarin tempat kursus dengan program online class dan offline class. Bagi murid yang memilih dengan program offline class, Catatan Mandari akan datang ke rumah-rumah murid. Sedangkan untuk online class berlaku untuk seluruh negara di dunia. Catatan Mandarin berdiri pada 8 Agustus 2022 pada tahun tersebut menjadi masa transisi pandemi covid 19 ke masa new normal. Catatan Mandarin hadir dengan masalah yang ada di lingkungan bisnis bagi seluruh murid yang kegiatan sekolah menjadi school from home sehingga menghadi kesulitan belajar Bahasa Mandarin di rumah. Pengajar di Catatan Mandarin sudah terserifikasi HSK 5 yang menjadi patokan untuk dapat mengajarkan murid-murid dari segala tingkatan. Strategi bisnis yang digunakan pada Catatan Mandarin adalah loyalitas pelanggan. Dengan memberikan kenyamanan saat belajar Bahasa Mandarin dan berbagai promo menarik setiap bulannya. Menjaga kepuasan pelanggan merupakan tujuan utama Catatan Mandarin dapat bertahan di Tengah persaingan lini usaha serupa. Catatan Mandarin selalu menerima masukan dari setiap pelanggan setia Catatan Mandarin dan tetap menjaga komunikasi yang baik. Pada strategi pemasaran Catatan Mandarin menggunakan analisis SWOT (strength, weakness, opportunity, and threads) hasil dari analisis kekuatan pada Catatan Mandarin berupa penetapan waktu yang fleksibel, layanan berlajar door-to-door sehingga mempermudah murid dalam proses belajar-mengajar secara tatap muka, dan harga yang disesuaikan dengan kebutuhan murid. Catatan Mandarin menggunakan teknik pemasaran STP (segmenting, targeting, and positioning) untuk penetapan segmentasi pasar secara demografis di wilayah Kota Bandung dan Kabupaten Bandung untuk kegiatan kursus privat secara online serta target pasar untuk siswa, mahasiswa, dan karyawan.

Page 244 of 425 | Total Record : 4250

 242   243   244   245   246 

Filter by Year

2017 2026


Reset
Filter By Issues
All Issue Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 5 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 1 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol. 7 No. 5 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol. 7 No. 2 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol. 7 No. 1 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol. 6 No. 2 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting Vol. 5 No. 2 (2022): COSTING : Journal of Economic, Bussines and Accounting Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): COSTING : Journal of Economic, Bussines and Accounting Vol 2 No 2 (2019): COSTING : Journal of Economic, Bussines and Accounting Vol 2 No 1 (2018): COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 2 (2018): COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 1 (2017): COSTING : Journal of Economic, Bussines and Accounting More Issue