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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 PERILAKU MANAGERIAL DALAM PERENCANAAN ANGGARAN KEUANGAN PERUSAHAAN Murdoko, Berta Dwi; Trisnaningsih, Sri
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.v7i6.12794

Abstract

ABSTRAK Studi ini bertujuan untuk meninjau perilaku manajerial dalam perencanaan anggaran keuangan perusahaan melalui pendekatan literatur review. Perencanaan anggaran keuangan merupakan proses krusial dalam pengelolaan perusahaan, karena mempengaruhi alokasi sumber daya dan pencapaian tujuan strategis organisasi. Keberhasilan dalam penyusunan anggaran sangat bergantung pada perilaku manajerial, yang meliputi berbagai aspek psikologis, sosial, dan struktural dalam pengambilan keputusan. Beberapa faktor seperti bias kognitif, motivasi, dan konflik kepentingan ditemukan memiliki dampak signifikan pada pengambilan keputusan manajemen dalam penyusunan anggaran. Bias seperti optimism bias dan anchoring bias dapat menyebabkan prediksi anggaran yang tidak realistis, sementara motivasi dan tekanan eksternal berpotensi mendorong keputusan yang tidak optimal. Selain itu, budaya organisasi yang mendukung transparansi dan akuntabilitas meningkatkan efektivitas perencanaan anggaran. Hasil tinjauan ini menunjukkan bahwa perilaku manajerial berperan penting dalam menentukan kualitas perencanaan anggaran, dan pentingnya pendekatan yang lebih terstruktur dalam mengelola faktor perilaku tersebut. Kesadaran akan bias kognitif, pelatihan manajerial, dan penerapan sistem kontrol yang baik dapat meningkatkan akurasi serta efektivitas anggaran, yang pada akhirnya berdampak positif pada kinerja keuangan perusahaan. Kata Kunci : Perilaku manajerial, perencanaan anggaran, bias kognitif, motivasi, keuangan perusahaan.
ANALYSIS OF CONSUMER ONLINE SHOPPING BEHAVIOR IN THE MARKET PLACE CONTEXT IN INDONESIA Ekowati, Titin; Widjajani, Susi; Puspitasari, Intan; Ariningsih, Endah Pri
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.v7i6.12797

Abstract

Online purchasing behavior is the process of buying products via the internet and the process has different steps unlike physical purchasing behavior. This research aims to analyze consumer online shopping behavior by identifying consumer online purchasing behavior in the form of consumer experience in online shopping which is formed from online shopping orientation, online shopping experience, and online shopping trust in marketplaces in Indonesia. This research uses a phenomenological design to explore and analyze data. The research findings show that almost all participants carry out online shopping activities related to three aspects that form online shopping behavior, namely online shopping orientation, online shopping experience, and online shopping trust. The participants experience in doing online shopping is because there is a comfort orientation, a pleasant experience, and they already understand that online stores can be trusted as a destination for online shopping activities.
ABILITY OF FINANCIAL TECHNOLOGY IN MEDIATING FINANCIAL LITERACY TOWARDS FINANCIAL INCLUSION Solihatun Nisak; 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.v7i6.12804

Abstract

The purpose of this study is to determine the effect of financial literacy through 3 concepts, namely financial awareness, financial experience and financial skills on financial inclusion which has not been widely studied before. This study also aims to determine the ability of financial technology in mediating the effect of financial literacy on financial inclusion. This study is a quantitative study to test the hypothesis. The population selected in this study were household. The sample was selected using the random sampling method with the number of samples using the lemeshow method, samples in this test is 100 person. Data were analyzed using path analysis with the SmartPLS4 analysis tool. From the results of data testing, it was obtained that financial awareness, experience and financial technology had a significant effect on financial inclusion, while financial skills had no significant effect. Financial experience and financial skills had a significant effect on financial technology, while financial awareness did not have a significant effect on financial technology. Indirect testing showed that financial technology was able to mediate the effect of financial experience and financial skills on financial inclusion. However, financial technology was unable to mediate the effect of financial awareness on financial inclusion.
ANALISIS DAMPAK KEBIJAKAN SPIN-OFF TERHADAP PROFITABILITAS DAN MARKET SHARE PADA BANK UMUM SYARIAH DI INDONESIA Imtiyas Azza Atthiyah; Trian Gigih Kuncoro
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.v7i6.12807

Abstract

Penelitian ini bertujuan untuk memahami bagaimana spin-off mempengaruhi bagian pasar perbankan syariah. Pengaruh ini diukur melalui rasio DPK dan profitabilitas dihitung dengan rasio ROA, ROE, dan BOPO. Penelitian ini juga mempertimbangkan beberapa variabel makroekonomi seperti kurs, indeks harga konsumen, dan kebijakan spin-off digunakan sebagai variabel dummy. Karena kurangnya pembahasan mengenai kebijakan Spin-off yang disandingkan dengan faktor eksternal seperti kondisi ekonomi makro dan perubahan konsumen yang menjadi pembaruan untuk penelitian ini, dan menggunakan jenis pemisahan alternatif murni dan tidak murni. Oleh karena itu, data dianalisis menggunakan teknik regresi data panel dengan data tahunan tahun 2014 hingga 2023. Hasil analisis menunjukkan bahwa kebijakan spin-off mempengaruhi DPK dan ROE perbankan syariah, namun tidak mempengaruhi ROA dan BOPO secara signifikan.Variabel Kurs juga berpengaruh sama antara DPK, dan ROE perbankan Syariah, sedangkan ROA, dan BOPO tidak signifikan. Sementara itu, variabel IHK tidak memiliki dampak signifikan terhadap variabel yang diteliti. Studi ini diharapkan memberi wawasan bagi pengambil kebijakan dan praktisi industri perbankan syariah dalam mengelola faktor-faktor eksternal yang dapat mempengaruhi kesehatan perusahaan yang berkelanjutan.
PRIVATE UNIVERSITIES ESG STRATEGIES IN FACING DISRUPTION ERA Arissetyanto Nugroho; Konita Lutfiyah
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.v7i6.12808

Abstract

To identify and know the implementation of the sustainability strategy carried out by private universities in Indonesia in facing the era of society 5.0 and the covid 19 pandemic.Using a descriptive qualitative approach. The type of data used in this study is secondary data sourced from publications and collected using the Archive Method.This study proposes a typology of strategies for private universities in Indonesia using the Typology of Sustainability Strategy in Private Higher Educations. The results of this study obtained as many as 179 news stories and 125 journals which were concluded into 18 sustainability strategies, namely Resource Allocated of Recyling, Environmental Issues of Product, Care of Biodiversity, Polluting Emission Into The Air, Water, and Ground, Innovation and Technology, Collaboration, Knowledge Management, Process, Purchase, Sustainability Report, Corporate Governance, Motivation and Incentives, Health and Safety, Human Capital Development, Ethical Behavior and Human Rights, No Conflict of Interest, No Corruption Activities and Awareness of Same, This research is expected to be able to provide an overview of the sustainability strategy implemented by private universities in Indonesia in facing the era of society 5.0.
ANALISIS MODAL BANK SAMPAH INDUK KOTA PALEMBANG DALAM PERSPEKTIF EKONOMI SYARIAH Andiwijaya, Andiwijaya; Anwar, Saiful; Setiadi, Iwan
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.v7i6.12811

Abstract

Sustainable waste management has become increasingly important in major cities, including Palembang, amid the rising volume of waste generated daily. Waste banks play a crucial role in this effort; however, limited financial, social, and intellectual capital remain challenges that need to be addressed to improve their operational effectiveness and capacity. This study aims to analyze the capital of the central waste bank in Palembang. The research employed a qualitative case study approach, with the researcher acting as the main instrument and data sources selected purposively and through snowball sampling. Data was collected using triangulation techniques, and the analysis was inductive/qualitative, emphasizing meaning over generalization. The findings indicate that most waste banks in Palembang rely on limited financial capital, which impacts their operational capacity and business development. A strong social capital has formed among waste bank managers, communities, and other related parties, but it requires further strengthening to expand networks and support. As for database capital, the level of knowledge and skills among waste bank managers in managing waste with a focus on customer databases, waste volumes, types of waste, and product packaging databases also needs improvement. Based on these findings, it is recommended that waste banks in Palembang improve access to financial resources, such as partnerships with financial institutions or government funding, to expand their operational capacity and business development. Additionally, strengthening social capital should continue through collaboration with communities and related parties to expand networks and support. Finally, waste banks should enhance their database capital by strengthening data infrastructure to enable optimal data recording, analysis, and utilization. This will improve waste management effectiveness, inspire recycled product innovation, and create collaboration opportunities with companies and related institutions, such as partnerships for Corporate Social Responsibility (CSR) programs.
UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY TERHADAP USE BEHAVIOUR MELALUI FINANCIAL LITERACY Novi Susyani; Intan Permata Dewi; Dzikri Muhammad Dhiya’ul Haq
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.v7i6.12813

Abstract

Penelitian ini bertujuan untuk mengeksplorasi pengaruh Unified Theory of Acceptance and Use of Technology (UTAUT) terhadap Use Behaviour teknologi keuangan (fintech) yang dimediasi oleh Financial Literacy. Dalam era digital yang berkembang pesat, fintech memainkan peran penting dalam mempermudah akses layanan keuangan serta mendorong inklusi finansial, khususnya bagi Generasi Z yang akrab dengan teknologi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Partial Least Squares Structural Equation Modeling (PLS-SEM) untuk menganalisis data yang dikumpulkan melalui survei online terhadap 203 responden pengguna fintech dari kalangan Generasi Z. Hasil penelitian menunjukkan bahwa UTAUT berpengaruh signifikan terhadap Use Behaviour teknologi keuangan, baik secara langsung maupun melalui Financial Literacy sebagai variabel mediasi. Pengguna dengan literasi keuangan yang lebih tinggi cenderung lebih aktif menggunakan layanan fintech dan mampu mengelola risiko finansial dengan lebih baik. Temuan ini memberikan wawasan penting bagi pengembang fintech dan pembuat kebijakan dalam merancang strategi peningkatan literasi keuangan guna mendukung adopsi teknologi keuangan yang lebih luas..
IMPLEMENTATION OF ARTIFICIAL INTELLIGENCE (AI) IN FINANCIAL REPORTING OF LISTED COMPANIES JAKARTA ISLAMIC INDEX (JII) Bella Thalia Winardi
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.v7i6.12818

Abstract

Artificial Intelligence (AI) refers to a system capable of mimicking or even exceeding human intelligence in performing specific tasks. AI has catalyzed changes across various sectors, including financial reporting. This study aims to analyze the factors influencing the implementation of AI in financial reporting for companies listed on the Jakarta Islamic Index (JII). The data utilized in this research consists of the financial statements from JII, specifically balance sheets and income statements. The study employs AI with variables such as efficiency, accuracy, and data analysis.This research is associative, utilizing a quantitative approach. The data collection technique involves documentation. Statistical analysis is employed for data analysis, and the research processes use formulas for efficiency, accuracy, and data analysis, along with the E-Views version 12 (X64) application. The study examines five companies that have published financial report data over three consecutive years. The findings reveal that: 1) The efficiency level does not significantly impact financial reporting, as evidenced by the t-test result of 0.8439, which is greater than 0.05, leading to the conclusion that H1 is rejected. 2) The accuracy level significantly affects financial reporting, demonstrated by the t-test result of 0.0089, which is less than 0.05, thus H2 is accepted. 3) The data analysis level also significantly impacts financial reporting, as shown by the t-test result of 0.0011, which is less than 0.05, concluding that H3 is accepted.
KEPUASAN KONSUMSI KOPI LOKAL GEN Z DITINJAU DARI STORE ATMOSPHERE DAN CUSTOMER EXPERIENCE DI KOTA SOLO TAHUN 2024 Achmad Mufid Marzuqi; Fikrina Faraidi Fardani
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.v7i6.12819

Abstract

Perkembangan coffee shop lokal sangat pesat dan tersebar di banyak titik-titik keramaian di Kota Solo. Adanya keunikan produk yang ditawarkan dan kenyamanan tempat yang diberikan menjadikan salah satu daya tarik bagi Gen Z untuk memilih coffee shop lokal sebagai tempat untuk nongkrong, mengerjakan tugas, ataupun bertemu rekan. Konsumen di masa sekarang ini memiliki banyak pilihan untuk memilih kedai kopi favoritnya. Tatanan lampu, pemilihan musik, desain layout saat ini menjadi perhatian Gen Z dalam memilih coffee shop favoritnya agar tetap dapat eksis di masyarakat. Selain itu, pelayanan yang baik, keragaman biji kopi yang banyak, keunikan yang ditawarkan membuat konsumen memiliki customer experience yang berbeda ketika mengunjungi sebuah coffee shop. Metodologi penelitian ini menggunakan non-probability sampling. Sampel penelitian berjumlah 100 orang. Teknik yang digunakan adalah teknik purposive sampling, dimana sampel dipilih berdasarkan kriteria tertentu, seperti: responden berdomisili di Kota Solo, responden merupakan Gen Z (saat ini berusia maksimal 27 tahun), dan responden pernah mengunjungi coffee shop lokal dalam 3 bulan terakhir. Hasil penelitian menunjukkan 62,4% store atmosphere dan customer experience mempengaruhi kepuasan konsumen. Mayoritas responden mahasiswa mengunjungi coffee shop seperti Cold n Brew, Bahagia Bersama Kopi, dan Loske untuk mengerjakan tugas Kata Kunci: : store atmosphere, customer experience, kepuasan, Gen Z, kopi ABSTRACT The development of local coffee shops is very rapid and spread across many busy spots in the city of Solo. The uniqueness of the products offered and the comfort of the place provided is one of the attractions for Gen Z to choose a local coffee shop as a place to hang out, do assignments, or meet colleagues. Consumers today have many choices to choose their favorite coffee shop. The lighting arrangement, music selection, layout design are currently Gen Z's concerns in choosing their favorite coffee shop so that it can continue to exist in society. Apart from that, good service, a large variety of coffee beans, and the uniqueness offered make consumers have a different customer experience when visiting a coffee shop. This research methodology uses non-probability sampling. The research sample consisted of 100 people. The technique used is a purposive sampling technique, where the sample is selected based on certain criteria, such as: the respondent lives in the city of Solo, the respondent is Gen Z (currently a maximum of 27 years old), and the respondent has visited a local coffee shop in the last 3 months. The research results show that 62.4% of store atmosphere and customer experience influence consumer satisfaction. The majority of student respondents visit coffee shops such as Cold n Brew, Bahagia Bersama Kopi, and Loske to do assignments.
PENGARUH LIFE STYLE, SELF CONTROL, PENGGUNAAN E-MONEY DAN FINANCIAL LITERACY TERHADAP PERILAKU KONSUMTIF MAHASISWA MELAKUKAN ONLINE SHOPPING Eko Wardoyo; Heri Mahyuzar
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.v7i6.12820

Abstract

Perilaku konsumtif merupakan kegiatan konsumsi barang dan jasa secara berlebihan dan tidak terencana, bahkan mungkin tidak dibutuhkan dalam kehidupan sehari-hari. Penelitian ini bertujuan untuk mengetahui pengaruh life style, self control, penggunaan e-money dan Finacial literacy terhadap perilaku konsumtif mahasiswa melakukan online shopping. Teknik sampling pada penelitian ini menggunakan purposive sampling. Sampel penelitian berjumlah 100 responden yang merupakan mahasiswa. Pengumpulan data menggunakan kuesioner atau angket. Analisis data menggunakan regresi linear berganda dengan menggunakan program SPSS 25.0. Hasil penelitian menunjukan bahwa Gaya hidup (Life Style) secara parsial berpengaruh positif signifikan terhadap perilaku konsumtif mahasiswa dalam melakukan online shopping. Kontrol diri (Self Control) secara parsial berpengaruh negatif signifikan terhadap perilaku konsumtif mahasiswa dalam melakukan online shopping. Penggunaan e-money secara parsial tidak berpengaruh terhadap perilaku konsumtif mahasiswa dalam melakukan online shopping. Literasi keuangan (Financial Literacy) secara parsial tidak berpengaruh terhadap perilaku konsumtif mahasiswa dalam melakukan online shopping. Sedangkan Gaya hidup (Life Style), Kontrol diri (Self Control), Penggunaan e-money dan literasi keuangan (Financial Literacy) secara simultan berpengaruh terhadap perilaku konsumtif mahasiswa dalam melakukan online shopping. Kata Kunci: Life Style, Self Control, E-Money; Financial Literacy, Perilaku Konsumtif ABSTRACT Consumptive behavior is the activity of consuming goods and services excessively and unplanned, perhaps not even needed in daily life. This research aims to determine the influence of life style, self-control, use of e-money and financial literacy on the consumer behavior of students doing online shopping. The sampling technique in this research used purposive sampling. The research sample consisted of 100 respondents who were students. Data collection uses questionnaires or questionnaires. Data analysis used multiple linear regression using the SPSS 25.0 program. The research results show that lifestyle partially has a significant positive effect on students' consumptive behavior in online shopping. Self-control partially has a significant negative effect on students' consumptive behavior in online shopping. Partial use of e-money has no effect on students' consumptive behavior in online shopping. Financial literacy partially has no effect on students' consumptive behavior in doing online shopping. Meanwhile, lifestyle, self-control, use of e-money and financial literacy simultaneously influence students' consumptive behavior in online shopping.

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