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
 247   248   249   250   251 
COMPARISON OF BANK PERFORMANCE ON THE BANK OWNERSHIP OF KOREAN BANK Milach, Azki Zainal; Pracoyo, Antyo; Simatupang, Batara Maju; Putri, Vidiyanna Rizal
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.v7i6.12929

Abstract

This research aims to analyze the financial performance of banks based on Korean bank ownership from the second quarter of 2019 to the third quarter of 2023. This study employs a descriptive research type with a quantitative approach. Findings on the liquidity ratio show that the average Loan to Deposit Ratio (LDR) exceeds 92%, which is above the standard set by Bank Indonesia. For the profitability ratio, the average Return on Assets (ROA) ratio of most banks falls below 1.5%, below the benchmark established by Bank Indonesia. In the Capital Adequacy Ratio (CAR) analysis, the CAR exceeds 10%, which is above the standard set by the Financial Services Authority (OJK). In the solvency ratio analysis, the average Debt to Equity Ratio (DER) of most banks is below 4.22 times, which is under the benchmark published by the Indonesia Stock Exchange (IDX) as of June 2024.
PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN KUALITATAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK Purwati, Dwi; Pabulo, Azfa Mutiara
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.v7i6.12937

Abstract

This study aims to analyze the effect of tax knowledge, taxpayer awareness, and service quality on the level of taxpayer compliance at KPP Pratama Wates, Yogyakarta. The research method used is quantitative with statistical analysis of the effect test using the SPSS program. The research population consisted of all individual taxpayers registered in 2024, and the sample was taken using the Cochran formula. Primary data was collected through a questionnaire using a Likert scale. The questionnaire distributed was 100 questionnaires, but only 88 questionnaires were successfully processed. The results showed that tax knowledge, taxpayer awareness, and service quality simultaneously affect taxpayer compliance. However, taxation knowledge has no partial effect, while taxpayer awareness and service quality are proven to have a partial effect on the level of taxpayer compliance.
PENGARUH LITERASI, RELIGIUSITAS DAN PENDAPATAN TERHADAP MINAT BERWAKAF UANG DENGAN PERILAKU ALTRUISME SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA PEDAGANG PASAR AUR KUNING DI BUKITTINGGI) Selvi Purwaningsih; Asyari Asyari
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.v7i6.12939

Abstract

Salah satu bentuk yang melatar belakangi penulis untuk membahas permasalahan ini karena masih banyak pedagang di aur kuning Bukittinggi yang belum paham mengenai ruang lingkup wakaf uang, hal tersebut dapat ditunjukkan dengan kurangnya pemahaman pedagang di pasar aur kuning tentang wakaf uang, tujuan wakaf uang serta manfaat yang akan didapat dari dana wakaf yang terkumpul. Selain itu pedagang juga masih minim pengalaman tentang bagaimana cara memanajemen keuangan secara efektif dan efesien. Tujuan penelitian ini adalah untuk menganalisis Pengaruh Literasi, Religiusitas Dan Pendapatan Terhadap Minat Berwakaf Uang Dnegan Perilaku Altruisme Sebagai Variabel Moderasi Pada Pedagang Pasar Aur Kuning di Bukittinggi. Populasi dalam penelitian ini adalah pedagang pasar aur kuning di Bukittinggi dengan jumlah pedagang secara keseluruhan yaitu 6.019 orang. Teknik pengumpulan sampel pada penelitian ini menggunakan teknik nonprobability sampling dengan menggunakan accidental sampling, dengan jumlah sampel sebayak 200 orang dengan menggunakan rumus Heirs. Analisis data yang digunakan dalam penelitian ini adalah program Warp Partial Least Square dengan bantuan software WarpPLS 8.0. Hasil penelitian menunjukkan bahwa: 1) variabel literasi secara statistik berpengaruh positif dan signifikan terhadap minat berwakaf uang dengan nilai βsebesar 0.75 dan nilai P-Value 0.01<0.05. 2) Variabel religiusitas secara statistik berpengaruh positif dan signifikan terhadap minat berwakaf uang dengan nilai βsebesar 0.75 dan nilai P-Value 0.01<0.05. 3) Variabel pendapatan secara statistik berpengaruh positif dan signifikan terhadap minat berwakaf uang dengan nilai βsebesar 0.66 dan nilai P-Value 0.01<0.05. 4) Perilaku altruisme memoderasi pengaruh literasi terhadap minat berwakaf uang dengan koefisien moderating effect 0.44 dan P-Value 0.01<0.05. 5) Perilaku altruisme memoderasi pengaruh religiusitas terhadap minat berwakaf uang dengan koefisien moderating effect 0.57 dan P-Value 0.01<0.05. 6) Perilaku altruisme memoderasi pengaruh pendapatan terhadap minat berwakaf uang dengan koefisien moderating effect 0.53 dan P-Value 0.01<0.05.
STRATEGI KOLABORASI EVENT DALAM PENGEMBANGAN MEREK MAKANAN RINGAN (STUDI KASUS PADA PT X) Sugierni, Dewi; Setyaningrum, Idfi
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.v7i6.12942

Abstract

Penelitian ini bertujuan untuk mengevaluasi dan menganalisis keberhasilan strategi pengembangan merek pada produk makanan ringan yang dihasilkan oleh PT X. Studi ini menyoroti teknik-teknik inovatif yang diterapkan oleh perusahaan dalam mengoptimalkan strategi merek guna mencapai daya saing yang berkelanjutan. Fokus penelitian terletak pada efektivitas berbagai strategi pemasaran, seperti iklan, penjualan langsung, dan penyelenggaraan acara pemasaran, dalam meningkatkan kesadaran merek dan memengaruhi keputusan pembelian konsumen. Metode penelitian yang digunakan adalah pendekatan kualitatif studi kasus, dengan teknik observasi dan wawancara mendalam sebagai metode pengumpulan data utama. Hasil penelitian menunjukkan bahwa strategi penjualan langsung lebih efektif dalam membangun hubungan yang erat dan interaktif antara konsumen dan merek, sehingga memperkuat pemahaman produk sekaligus meningkatkan loyalitas konsumen. Hal ini mengindikasikan bahwa pendekatan penjualan langsung tidak hanya meningkatkan keterlibatan konsumen secara aktif, tetapi juga berpotensi memperkuat posisi merek di pasar dan memperpanjang siklus hidup produk secara berkelanjutan.
DINAMIKA POLITIK GLOBAL DALAM ERA MULTIPOLAR: TANTANGAN DAN PELUANG BAGI NEGARA BERKEMBANG Iwan Gunawan
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): 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.v7i1.12943

Abstract

In the current multipolar era, developing countries face various challenges and opportunities in dynamic global politics. This research aims to analyze the main challenges facing developing countries in a multipolar system, such as economic dependence on developed countries, external political pressure, and alliance dilemmas in great power competition. In addition, this research also highlights the strategic opportunities available, including the formation of alliances, participation in international organizations, and the use of soft power to strengthen bargaining positions. Through theoretical analysis that combines the perspectives of realism, liberalism, and sustainable development theory, this research emphasizes the importance of diplomatic capacity, investment in technological development and human resources, as well as the role of regional institutions as supporters of stability and cooperation. The research results recommend a proactive, holistic strategic approach for developing countries to strengthen their position in international politics, without sacrificing sovereignty. It is hoped that these findings can contribute to international relations literature and serve as a guide for policy makers in designing adaptive and competitive diplomatic strategies amidst increasingly complex multipolar competition.
PENGARUH AUDIT TENURE, ROTASI AUDIT, FEE AUDIT DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT PADA SEKTOR KEUANGAN PERIODE 2021-2023 Shahadah, Eliza Nurul; Pabulo, Azfa Mutiara Ahmad
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.v7i6.12945

Abstract

This study will examine the influence of audit tenure, audit rotation, audit fees, and company size on audit quality in the financial sector companies listed on the Indonesia Stock Exchange from 2021 to 2023. The study focuses on the importance of audit quality in maintaining public trust in financial statements, especially in the financial sector, which is crucial for controlling inflation, promoting growth, and ensuring economic stability. A logistic regression method within a quantitative framework is used for the analysis. A purposive sampling method was employed to select 37 companies from the financial industry for this study. The results indicate that audit fees and company size significantly affect audit quality. Thus, audits conducted by firms with greater resources and higher rates are more likely to yield positive outcomes. Conversely, audit rotation and audit tenure do not have a significant effect on audit quality. This study aims to achieve two objectives: first, to contribute to the growing body of academic research in the audit field; and second, to clarify the variables that influence audit quality.
PERAN SELF-EFFICACY DAN PENGUATAN COMPETENCE TERHADAP WORK ENGAGEMENT TENAGA PENGAJAR SMAN 5 MATARAM Hamzah, Faris; Nururly, Santi
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.v7i6.12946

Abstract

Keterlibatan kerja sangat penting untuk meningkatkan kualitas pengajaran dan hasil belajar peserta didik, terutama di sekolah-sekolah yang berkinerja tinggi. Efikasi diri berdampak pada keterlibatan kerja, dan variabel kompetensi memoderasi hubungan ini untuk tenaga pengajar. Penelitian ini bertujuan untuk menganalisis pengaruh keyakinan diri terhadap keterlibatan kerja, serta peran kompetensi dalam memoderasi hubungan antara keduanya. Penelitian menggunakan pendekatan kuantitatif dengan metode asosiatif, melibatkan 55 tenaga pengajar sebagai sampel. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan teknik regresi moderasi serta diolah menggunakan aplikasi SmartPLS 4. Hasil penelitian menunjukkan bahwa efikasi diri berpengaruh positif dan signifikan terhadap keterlibatan kerja. Selain itu, kompetensi secara signifikan memperkuat hubungan tersebut, di mana pengaruh efikasi diri terhadap keterlibatan kerja semakin kuat pada tenaga pengajar dengan tingkat kompetensi yang tinggi. Simpulan dari penelitian ini adalah pentingnya pengembangan kompetensi tenaga pengajar untuk memperkuat keterlibatan kerja melalui peningkatan efikasi diri. Implikasi praktis dari penelitian ini mencakup rekomendasi bagi manajemen sekolah dan pembuat kebijakan pendidikan untuk fokus pada peningkatan kompetensi tenaga pengajar guna mencapai keterlibatan kerja yang lebih optimal.
FINANCIAL PERFORMANCE ANALYSIS OF COMPANIES THROUGH LIQUIDITY AND PROFITABILITY RATIO APPROACHES Putri, PA Andiena Nindya; Djaniar, Upik; Lumentah, Natalia Reyne; Mutmainah, Mutmainah; Mere, Klemens
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.v7i6.12949

Abstract

This article presents a comprehensive literature review on the financial performance analysis of companies through liquidity and profitability ratio approaches. Financial performance is a critical indicator of a company's overall health and sustainability, influencing investment decisions and stakeholder confidence. Liquidity ratios, such as the current ratio and quick ratio, assess a company's ability to meet its short-term obligations, providing insights into operational efficiency and cash management. On the other hand, profitability ratios, including return on assets (ROA) and return on equity (ROE), measure a company's ability to generate profit relative to its revenue, assets, and equity. This review synthesizes recent studies to highlight the interrelation between liquidity and profitability, emphasizing that strong liquidity positions often correlate with improved profitability metrics. The findings underscore the importance of both ratios in providing a holistic view of a company's financial performance, enabling managers and investors to make informed decisions. Furthermore, the article suggests areas for future research, particularly regarding the impact of external factors on these financial ratios.
A STUDY ON THE RELATIONSHIP BETWEEN PERFORMANCE MANAGEMENT AND EMPLOYEE RETENTION IN START-UP COMPANIES Ginting, Sunardi; Retnowati, Eli; Aslichah, Aslichah; Rahayu, Betty; Mere, Klemens
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.v7i6.12950

Abstract

This literature review examines the relationship between performance management and employee retention in start-up companies. In the competitive landscape of start-ups, retaining talented employees is crucial for sustaining growth and innovation. Effective performance management systems, which include regular feedback, clear performance metrics, and employee development opportunities, have been identified as vital components in enhancing employee satisfaction and loyalty. This study synthesizes findings from various research articles published post-2019, highlighting how robust performance management practices can lead to improved employee engagement and retention rates. Furthermore, it explores the unique challenges faced by start-ups in implementing these systems, such as limited resources and evolving organizational cultures. By analyzing the interplay between performance management and retention strategies, this review provides insights for start-up leaders seeking to foster a committed workforce. The findings underscore the importance of aligning performance management initiatives with employee expectations and organizational goals to create a sustainable business environment. Future research should focus on sector-specific studies to further elucidate the dynamics of performance management in diverse start-up contexts.
PERAN MEDIASI KEPUASAN PELANGGAN DALAM PENGARUH KUALITAS MAKANAN DAN SUASANA PADA NIAT BERKUNJUNG KEMBALI DI LAOBAN KOPITIAM MALANG Sami, Muhammad Yusuf Amiruddin; Putri, Kartika Anggraeni Sudiono
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.v7i6.12951

Abstract

Penelitian ini bertujuan untuk menganalisa peran mediasi kepuasan pelanggan dalam pengaruh kualitas makanan dan suasana pada niat berkunjung kembali di Laoban Kopitiam Malang. Penelitian ini menggunakan jenis penelitian kuantitatif deskriptif dengan teknik analisis data Structural Equating Model-Partial Least Square (SEM-PLS) menggunakan software SmartPLS3. Populasi penelitian ini ialah pelanggan Laoban Kopitiam Malang dengan total 110 sampel yang diambil dengan teknik purposive sampling. Pengumpulan data dilakukan melalui suvey dengan penyebaran kuesioner secara online dan offline. Hasil jawaban responden kemudian diukur menggunakan skala likert. Hasil penelitian menunjukkan bahwa kualitas makanan dan suasana positif tetapi tidak berpengaruh signifikan terhadap niat berkunjung kembali namun berpengaruh positif signifikan terhadap kepuasan pelanggan, kepuasan pelanggan berpengaruh positif signifikan terhadap niat berkunjung kembali serta positif signifikan memediasi hubungan antara kualitas makanan dan suasana pada niat berkunjung kembali.

Page 249 of 425 | Total Record : 4250

 247   248   249   250   251 

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