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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 3,395 Documents
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PENGARUH CHATBOT DALAM MENINGKATKAN PURCHASE INTENTION: ANALISIS PERAN SIKAP PELANGGAN TERHADAP KECERDASAN BUATAN Irpan Ardiansyah, Teo Laiy Soon; Kesumahati, Erilia
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.v7i6.13568

Abstract

Kecerdasan buatan (AI) telah memainkan peran yang sangat penting dalam era digital, khususnya melalui Chatbot yang telah merubah cara konsumen berinteraksi dengan bisnis. Chatbot berbasis AI, yang mampu berkomunikasi dengan manusia melalui teks, kini menjadi komponen utama dalam mendukung layanan pelanggan dan mempermudah proses pembelian. Meskipun penggunaan Chatbot terus berkembang, masih terdapat kekurangan penelitian yang membahas pengaruh sikap konsumen terhadap AI terhadap purchase intention. Penelitian ini bertujuan untuk menganalisis pengaruh information factors, tech-related factors, perceived usefulness, perceived ease of use, attitude toward AI, dan adoption intention terhadap purchase intention. Survei kuesioner dilakukan pada konsumen di Batam untuk mengumpulkan data. Hasil penelitian menunjukkan bahwa information factors, tech-related factors, perceived usefulness, attitude toward AI, dan adoption intention dari penggunaan AI memiliki pengaruh signifikan terhadap purchase intention. Temuan ini diharapkan memberikan rekomendasi berharga bagi para profesional e-commerce untuk meningkatkan interaksi dengan pelanggan dan mendorong penjualan melalui penerapan Chatbot yang lebih efektif.
HUBUNGAN SUPERVISI KEPALA SEKOLAH DAN DISIPLIN GURU TERHADAP KINERJA GURU SD NEGERI DI KECAMATAN NASAL KABUPATEN KAUR Purnawati, Sri; Hamidy, Fazrul; Rosita, Tita
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.v7i6.13569

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh supervisi kepala sekolah dan disiplin guru terhadap kinerja guru di Sekolah Dasar Negeri Kecamatan Nasal, Kabupaten Kaur. Penelitian ini menggunakan pendekatan kuantitatif dengan desain survei. Sampel yang digunakan terdiri dari 51 guru yang berstatus Pegawai Negeri Sipil. Data dikumpulkan melalui kuesioner dan dianalisis dengan metode regresi berganda. Hasil penelitian menunjukkan bahwa supervisi kepala sekolah dan disiplin guru memiliki pengaruh signifikan terhadap kinerja guru, baik secara parsial maupun simultan. Supervisi yang efektif dan disiplin kerja yang tinggi dapat meningkatkan kinerja guru, yang pada gilirannya berpengaruh positif terhadap kualitas pendidikan di sekolah. Penelitian ini merekomendasikan agar kepala sekolah meningkatkan supervisi secara berkelanjutan dan memastikan penerapan disiplin yang konsisten di sekolah.
ANALISIS PENGARUH MOTIVASI KERJA DAN INSENTIF TERHADAP KINERJA KARYAWAN PADA PERUSAHAAN X Fathoni, Rialdi Fuad; Kurniawan, Kurniawan; Hapsoro, Setyo Gusti; Tyas, Ari Anggarani Winadi Prasetyoning
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.v7i6.13571

Abstract

Produktivitas karyawan adalah faktor penting yang menentukan keberhasilan perusahaan karena secara langsung berkontribusi pada pencapaian tujuan organisasi. Penelitian ini menyoroti dua variabel utama yang memengaruhi kinerja karyawan, yaitu motivasi kerja dan insentif. Motivasi kerja yang tinggi mendorong karyawan untuk bekerja lebih giat, penuh semangat, dan bertanggung jawab, sementara insentif, baik dalam bentuk finansial seperti bonus dan pembagian keuntungan, maupun non-finansial seperti promosi dan jaminan kesehatan, memberikan penghargaan yang mampu memperkuat loyalitas serta meningkatkan semangat kerja. Melalui survei kuantitatif terhadap karyawan Perusahaan X, hasil penelitian menunjukkan bahwa kombinasi motivasi kerja yang baik dan pemberian insentif yang efektif dapat meningkatkan kinerja secara signifikan. Penemuan ini menjadi rekomendasi bagi perusahaan untuk merancang strategi pengelolaan sumber daya manusia yang lebih terfokus pada pemenuhan kebutuhan karyawan agar mereka dapat memberikan kontribusi optimal terhadap produktivitas dan pertumbuhan perusahaan.
THE IMPACT OF MSCI ESG RATINGS ON STOCK MARKET BETA: A CASE STUDY OF DEVELOPED AND EMERGING MARKETS Vichsanzy, Falahariq; Nainggolan, Yunieta Anny
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.v7i6.13585

Abstract

This study examines the impact of MSCI's Environmental, Social, and Governance (ESG) ratings on stock market beta among publicly listed companies in developed and emerging markets. Utilizing a quantitative research design, data from 459 companies across 11 sectors were analyzed, incorporating the latest five MSCI ESG ratings and corresponding five-year beta coefficients as measures of stock beta or systemic risk. Descriptive statistics and correlation analyses were conducted to assess the relationship between ESG ratings and stock market beta. The findings reveal that while companies in developed markets have higher average ESG ratings compared to those in emerging markets, they also exhibit greater stock beta. Sector analysis indicates that industries such as Real Estate and Financials demonstrate strong ESG performance and lower stock beta, whereas sectors like Materials and Health Care show higher volatility regardless of their ESG ratings. Correlation analysis shows a very weak relationship between ESG ratings and stock beta, suggesting that ESG ratings are not strong predictors of stock market beta. In conclusion, the study finds that ESG ratings alone do not significantly impact stock market beta. It recommends that investors integrate ESG considerations with traditional financial analysis for better investment decisions. Companies should continue to enhance their ESG practices for sustainability and reputational benefits, even if it does not directly reduce stock beta. Policymakers, particularly in emerging markets, might focus on strengthening ESG frameworks to support sustainable investment environments.
LEVERAGING INNOVATION TO ENHANCE SUPPLY CHAIN PERFORMANCE IN INDONESIAN MANUFACTURING: THE ROLES OF TECHNOLOGY, QUALITY MANAGEMENT, AND OPERATIONAL CAPABILITY Jeff, Joanito Tony; Achmadi, Hendra
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.v7i6.13589

Abstract

Indonesia's manufacturing sector faces significant challenges due to deficiencies in quality management and information technology (IT) innovation. The objectives of this research are to analyze the influence of Supply Chain Operational Abilities, Supply Chain Technology and Quality Management on Innovation Capability. Also investigate the mediation effect of Innovation Capability on the impact of Supply Chain Operational Abilities, Supply Chain Technology, and Quality Management on Supply Chain Performance. This study is quantitative research and, based on its objectives, it belongs to the type of explanatory research. The population of this research is the supply chain department employees in manufacturing companies in Indonesia with 330 respondents as the research sample. This research uses partial least squares-structural equation model (PLS-SEM) regression analysis to test the hypothesis. Research results demonstrated that Supply Chain Operational Abilities and Supply Chain Technology have a significant positive effect on Supply Chain Performance, but Quality Management does not significantly affect Supply Chain Performance directly. Innovation Capability serves as a significant mediator for the impact of Supply Chain Operational Abilities, Supply Chain Technology and quality management on Supply Chain Performance.
TATA KELOLA DIGITAL SISTEM PENGGAJIAN BERBASIS KINERJA PADA PEGAWAI PEMERINTAH KABUPATEN MAHAKAM ULU Hipui, Maria Vianei; Fitriati, Rachma
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.v7i6.13596

Abstract

In Indonesia, personnel management in local governments, including payroll, is still often done manually or semi-automatically. This manual payroll management causes various problems, including payment delays, salary calculation errors, and lack of transparency in the payroll process. The government of Mahakam Ulu Regency, one of the regions in East Kalimantan Province, faces similar challenges. Amid efforts to accelerate regional development, the local government adopted a digital technology-based payroll system to build a more transparent, measurable, and fair payroll system. This study uses a qualitative approach with data collection through in-depth interviews, focus group discussions, observation, and literature study. The study results show the need to develop performance-based digital payroll systems regulations by issuing a circular letter to the Mahakam Ulu District Government. This circular serves as a guiding framework for integrating the digital system into personnel management, emphasizing responsibilities among stakeholders, and ensuring the application of meritocratic principles in performance appraisal and incentives. This digital governance model ensures that salaries are paid on time and follow regulations. It assesses employee performance based on clear, more modern, responsive parameters to support improved productivity and performance
PREFERENSI CITA RASA KONSUMEN DALAM INDUSTRI MAKANAN SIAP SAJI ANTARA NEGARA INDONESIA DAN JEPANG Santoso, Grace Amelia; Setyaningrum, Idfi
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.v7i6.13613

Abstract

Penyesuaian menu yang dilakukan McDonald’s dalam memenuhi preferensi kuliner masyarakat Indonesia dan Jepang penting untuk ditelaah. Latar belakang penelitian ini didasarkan pada perbedaan budaya dan cita rasa yang mempengaruhi strategi perusahaan dalam melayani kebutuhan konsumen. Tujuan dari penelitian ini adalah untuk mengkaji perbedaan preferensi konsumen di kedua negara serta dampaknya terhadap menu yang disediakan oleh McDonald’s. Metode yang digunakan adalah pendekatan kualitatif dengan teknik triangulasi melalui observasi langsung dan wawancara terhadap konsumen. Penelitian dilakukan selama 40 hari di Jepang dengan melibatkan responden masyarakat Indonesia yang tinggal di negara tersebut. Hasil penelitian mengungkap bahwa McDonald’s menyesuaikan menu dengan selera lokal. Burger di Jepang, cenderung praktis dan ringan lebih populer, sedangkan di Indonesia, konsumen lebih menyukai menu ayam goreng yang disajikan dengan nasi dan sambal. Penelitian ini menyimpulkan bahwa keberhasilan McDonald’s dalam memenuhi kebutuhan konsumen di kedua negara terletak pada kemampuannya untuk mengadaptasi menu sesuai dengan preferensi lokal.
PERSPEKTIF SUSTAINABILITY REPORTING DAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP NILAI PERUSAHAAN Syamsiah, Tiara Dwi; Setiawati, Erma
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.v7i6.13615

Abstract

Penelitian ini bertujuan untuk menganalisis dampak dari laporan keberlanjutan dan Environmental, Social, and Governance (ESG) terhadap nilai perusahaan di sektor manufaktur yang terdaftar di Bursa Efek Indonesia. Metode yang diterapkan dalam studi ini adalah pengujian hipotesis dengan asumsi klasik serta analisis regresi berganda. Sampel penelitian terdiri dari 148 perusahaan manufaktur yang dipilih melalui metode purposive sampling dari total populasi sebanyak 220 perusahaan selama periode 2021-2023. Hasil analisis menyajikan bahwa sustainability reporting secara signifikan berpengaruh terhadap nilai perusahaan, dengan nilai signifikansi 0,005 pada Pengujian 1 dan 0,007 pada Pengujian 2. Sementara itu, ESG secara keseluruhan tidak berpengaruh signifikan terhadap nilai perusahaan (nilai signifikansi 0,649). Analisis lebih lanjut menunjukkan bahwa pada Pengujian 2, komponen sosial (H2.2) dari ESG berpengaruh signifikan terhadap nilai perusahaan. Namun, komponen lingkungan (H2.1) dan tata kelola (H2.3) tidak menunjukkan pengaruh signifikan terhadap nilai perusahaan. Penelitian ini menyimpulkan bahwa sustainability reporting dan dimensi sosial dari ESG memiliki kontribusi yang nyata dalam meningkatkan nilai perusahaan, sementara aspek lingkungan dan tata kelola memerlukan perhatian lebih lanjut untuk meningkatkan relevansinya terhadap nilai perusahaan.
MENGEKSPLORASI DAMPAK BEBAN KERJA DAN KOMPENSASI TERHADAP INTENSI TURNOVER KARYAWAN DI DEPARTEMEN FOOD & BEVERAGE DI MANDAPA, A RITZ-CARLTON RESERVE Lolo, Stefanny Falia; Sudarmawan, I Wayan Eka; Suwintari, I Gusti Ayu Eka
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.v7i6.13616

Abstract

Penelitian ini menguji dampak dari beban kerja dan kompensasi terhadap turnover intention di antara karyawan di departemen Food & Beverage di Mandapa a Ritz-Carlton Reserve, yang berlokasi di Ubud, Bali. Dengan menggunakan pendekatan kuantitatif, penelitian ini menggunakan data yang dikumpulkan melalui kuesioner yang disebarkan kepada 35 karyawan. Penelitian ini menggunakan berbagai uji statistik, termasuk analisis deskriptif, analisis regresi berganda, dan uji hipotesis, dengan menggunakan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa beban kerja dan kompensasi memiliki pengaruh negatif yang signifikan terhadap turnover intention. Secara khusus, beban kerja ditemukan berpengaruh negatif terhadap intensi turnover, dimana karyawan menganggap beban kerja dapat dikelola karena adanya kompensasi seperti cuti pengganti untuk lembur. Selain itu, kompensasi terbukti menurunkan turnover intention, karena karyawan merasa bahwa kompensasi mereka memenuhi kebutuhan mereka, menumbuhkan rasa penghargaan dan motivasi. Selain itu, kedua variabel tersebut secara bersama-sama berkontribusi dalam mengurangi turnover intention, dengan 57,8% dari variasi turnover intention dijelaskan oleh beban kerja dan kompensasi. Penelitian ini menyimpulkan bahwa beban kerja yang adil dan kompensasi yang memadai dapat secara signifikan mengurangi turnover intention, sehingga meningkatkan retensi karyawan di Mandapa a Ritz-Carlton Reserve.
THE IMPACT OF INSTITUTIONAL OWNERSHIP, RETURN ON ASSETS, CURRENT RATIO ON TAX AVOIDANCE MODERATED BY FIRM SIZE ON COMPANIES ON THE IDX Azwar, Khairul; Susanti, Elly; Putri, Juan Anastasia; Sianipar, Ruth Tridianty; Ervina, Nelly
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.v7i6.13622

Abstract

Taxes are mandatory contributions to the state that are owed by individuals or entities that are coercive based on the law, by not getting direct rewards and used for state purposes, especially for the prosperity of the people. This study aims to determinethe impact of KI, ROA, CR on tax avoidance and to find out whether the size of the company is able to moderate the influence of KI, ROA, CR on tax avoidance. This research period was carried out during 2017 –2023.The sampling technique used in this study is purposive sampling. The data analysis technique that will be used is to use simple regression analysis, and Residual Test to moderate variables. The results of the F test gave results that KI, ROA, CR had a positive and significant effect on tax avoidance. The results of the t-test showed that KI had a positive and insignificant effect on avoidance. Meanwhile, ROA and CR have a positive and significant effect on avoidance. The results of the residual test show that the size of the company is not able to moderate the influence of KI, ROA, CR on tax avoidance.

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