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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 3,395 Documents
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SPECIFIC-INDUSTRY ESG STANDARD ALIGNING: SASB STANDARD COMPLIANCE CASE STUDY OF PT BIO FARMA Ghifari, Muhamad Haseemy
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.v7i6.13743

Abstract

The study identifies critical gaps in Bio Farma's ESG reporting practices, particularly in the context of sustainability metrics under the Global Reporting Initiative (GRI) standards, which were deemed insufficient by stakeholders and regulatory audits. To address these challenges, this research proposes transitioning to the Sustainability Accounting Standards Board (SASB) Biotechnology & Pharmaceuticals standard to improve alignment with investor expectations and industry–specific benchmarks. The study employs a two-pronged methodology: gap analysis and benchmarking analysis. The gap analysis identifies unreported or insufficiently reported SASB metrics across environmental, social, and governance dimensions. Benchmarking analysis examines industry-leading companies’ ESG reporting practices to derive actionable solutions that align Bio Farma with investor expectations and industry-specific financial materiality. Findings highlight significant discrepancies in areas such as clinical trial safety, affordability and pricing transparency, product traceability, and counterfeit drug management. Best practices from leading global pharmaceutical firms suggest robust reporting frameworks, enhanced data transparency, and a focus on quantifiable performance metrics. Based on these insights, the thesis proposes solutions for Bio Farma to close the reporting gaps, optimize SASB-aligned disclosure, and improve their reputation and accountability among investors and stakeholders.
PENGARUH PROMOSI, INOVASI PRODUK DAN PERSEPSI HARGA TERHADAP KEPUASAN KONSUMEN MELALUI KEPUTUSAN PEMBELIAN DI BAKE AND BEYOND SENTUL CITY Juliansyah, Firman; Karyatun, Subur
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.v7i6.13745

Abstract

Penelitian ini untuk menganalisis pengaruh promosi, inovasi produk, dan persepsi harga, terhadap kepuasan konsumen melalui keputusan pembelian di Bake and Beyond Sentul City. Sebanyak 120 sampel digunakan dengan menggunakan purposive sampling. Pengumpulan data menggunakan kuesioner dan pengolahannya menggunakan structural equation modelling (SEM). Hasil penelitian menunjukkan promosi, inovasi produk dan persepsi harga memiliki pengaruh positif dan signifikan terhadap kepuasan konsumen. Promosi, inovasi produk dan persepsi harga berpengaruh positif signifikan terhadap keputusan pembelian, Keputusan pembelian berpengaruh positif dan signifikan terhadap kepuasan konsumen. Promosi, inovasi produk dan persepsi harga berpengaruh positif tidak signifikan terhadap kepuasan konsumen melalui keputusan pembelian.
SISTEM INFORMASI FRONT OFFICE BERBASIS WEB (STUDI KASUS PADEPOKAN VOLI SENTUL CITY) Suwarno, Dio; Fajar Kusumah, Fitrah Satrya; Al-Ikhsan, Safaruddin Hidayat
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.v7i6.13746

Abstract

Perkembangan teknologi informasi menjadi penting dalam industri perhotelan, termasuk Hotel Wispavo di Sentul City, Kabupaten Bogor, yang masih mengdanalkan sistem manual untuk pengelolaan data transaksi kamar tamu. Hal ini menyebabkan ketidaksesuaian data antara divisi Front Office dan Back Office serta memperlambat proses pengambilan data. Penelitian ini bertujuan mengembangkan Sistem Informasi Front Office berbasis web menggunakan metode Waterfall untuk mengintegrasikan data antara Front Office dan Back Office, mempercepat pengambilan data transaksi, serta memudahkan pengelolaan data tamu dan transaksi. Hasil penelitian menunjukkan bahwa sistem ini dapat mengatasi permasalahan ketidaksesuaian data dengan sinkronisasi data secara real-time, meningkatkan efisiensi proses pengambilan data transaksi mingguan, bulanan, dan tahunan, serta menghemat waktu dan tenaga kerja. Manfaatnya meliputi kemudahan dalam pendataan tamu dan transaksi, pengelolaan data oleh Back Office, serta menghasilkan laporan transaksi yang lebih akurat. Sistem ini dibangun khusus untuk pendataan transaksi tamu dan kamar yang diinput oleh Front Office, dengan data primer dari Hotel Wispavo Sentul City. Penelitian ini mencakup lima bab: Pendahuluan, Tinjauan Pustaka, Tata Kerja, Hasil dan Pembahasan, serta Kesimpulan dan Saran.
FACTORS INFLUENCING STUDENTS' INTENTION TO ADOPT E-LEARNING WITH EXTENDED UTAUT Purnomohadi Sutedjo, Sing Tjoen; Pramana, Edwin; Gunawan, Gunawan
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.v7i6.13747

Abstract

This study aims to analyze the factors that influence students' intention to adopt e-learning in Surabaya, using a modified theoretical model of the Unified Theory of Acceptance and Use of Technology (UTAUT). Through a quantitative approach, data were collected from 489 respondents who had used e-learning, using a questionnaire distributed online. The results showed that Performance Expectancy, Effort Expectancy, and Learning Convenience had a significant influence on students' Behavioral Intention to use e-learning. Social Influence and Facilitating Conditions were proven to have no influence on Behavioral Intention. In addition, Educational Level acts as a moderating variable that strengthens the relationship between Learning Convenience and Behavioral Intention, with a stronger effect on postgraduate students. This study provides theoretical contributions by enriching the UTAUT study through the addition of new factors, as well as practical contributions for e-learning developers and educators in designing more effective and user-friendly platforms. These findings are expected to provide broader insights into the acceptance of e-learning across educational levels and geographic contexts.
CRITICAL MANAGEMENT IN THE EVENTS OF INTERNATIONAL ORGANIZATION: MITIGATING HOTEL PRICE INCREASE OF 2024 MOTOGP Karimafikri, Aisha Aulia; Vanindya Kusuma, Putu Adella; Saevasilvia, Saevasilvia
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.v7i6.13748

Abstract

ABSTRACT Since Mandalika began hosting the MotoGP in 2022, the event has drawn a large number of visitors from various regions, showcasing significant potential for the local tourism industry. However, this success has been accompanied by challenges, particularly regarding hotel room rates that have far exceeded the limits established by the Governor of West Nusa Tenggara’s Regulation Number 9 of 2022, with prices rising as much as six to seven times. This steep increase has led to numerous complaints on social media, making it difficult for many attendees to find affordable accommodations. This study analyzes crisis management strategies related to hotel pricing in Mandalika during the 2024 MotoGP event, based on Coombs and Holladay’s crisis management theory, which includes three stages: pre-crisis, crisis, and post-crisis. The research follows a qualitative, case-study approach, using in-depth interviews with the Head of the Tourism Office as a key source of information. The results indicate that in the crisis stage, the sharp rise in hotel room prices—up to six to seven times the usual rates—caused significant public dissatisfaction on social media, emphasizing the need for regulatory review and stronger government action. In the post-crisis stage, this study suggests improved coordination between the government and hotel associations and recommends that visitors consider accommodations outside of Mandalika to reduce reliance on high-priced options. In conclusion, the study proposes stricter monitoring of hotel prices and increased collaboration across sectors to help maintain Mandalika positive image as a host for international events.
ANALISIS FAKTOR YANG MEMPENGARUHI LOYALITAS KONSUMEN PADA E- COMMERCE SHOPEE DI KOTA PALU Astrid Jeane Mbosisi; Elimawaty Rombe; Adfiyani Fadjar; Hesty Evrianti
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.v7i6.13763

Abstract

Penelitian ini bertujuan untuk mengidentifikasi pengaruh kualitas layanan, harga, dan kepuasan konsumen terhadap loyalitas konsumen pada e-commerce Shopee di Kota Palu. Metode penelitian yang digunakan adalah pendekatan kuantitatif deskriptif dengan data primer dari 120 responden yang dipilih melalui purposive sampling. Data dikumpulkan menggunakan kuesioner berbasis skala Likert dan dianalisis menggunakan software SPSS versi 30. Hasil penelitian menunjukkan bahwa kualitas layanan, harga, dan kepuasan konsumen secara signifikan memengaruhi loyalitas konsumen, dengan kualitas layanan menjadi faktor dominan. Model regresi linear berganda yang digunakan memiliki tingkat signifikansi tinggi, yang mengindikasikan bahwa ketiga variabel independen secara bersama-sama memberikan kontribusi yang signifikan terhadap loyalitas konsumen. Hal ini memberikan implikasi penting bagi strategi pemasaran Shopee untuk meningkatkan loyalitas konsumen di tengah persaingan e-commerce.
LEVERAGING AI IN HUMAN RESOURCES ANALYTICS: ETHICAL AND SOCIAL SUSTAINABILITY STANDPOINT OF ATS (APPLICANT TRACKING SYSTEM) IN HUMAN RESOURCES OPERATION & RECRUITMENT PROCESS Adjisena, Muhammad Daffa; Wisesa, Anggara; Sushandoyo, Dedy
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.v7i6.13770

Abstract

ABSTRACT This research explores the ethical implications of AI-driven video interview technologies in recruitment, focusing on transparency, bias, inclusivity, and equity. Using thematic analysis of qualitative data from interviews with candidates and recruiters, the study identifies key ethical concerns and examines them through thear lenses of Jeremy Bentham’s utilitarian ethics and UNESCO’s Ethical AI Principles. Findings highlight significant challenges, including the lack of transparency in AI evaluation criteria, systemic biases disadvantaging underrepresented groups, and the impersonal nature of AI interactions. Additionally, governance gaps, such as risks of data misuse and accountability issues, underscore the need for robust safeguards. The study proposes a comprehensive business solution to address these challenges. Recommendations include enhancing transparency through clear communication and feedback mechanisms, mitigating biases with diverse training datasets and regular audits, and adopting hybrid recruitment models that balance AI efficiency with human empathy. Customizing AI systems to accommodate diverse candidate profiles and implementing governance frameworks, such as GDPR, further ensure ethical compliance and inclusivity. By aligning these solutions with utilitarian ethics, which emphasize maximizing societal benefits and minimizing harm, and UNESCO’s principles of accountability, inclusivity, and human agency, this research offers a roadmap for ethical AI deployment in recruitment. It concludes that a balanced approach integrating technical advancements and human oversight is essential for creating recruitment processes that are fair, transparent, and inclusive, ultimately fostering trust and enhancing the candidate experience.
ANALYSIS OF FACTORS THAT INFLUENCE STUDENTS' DECISIONS IN CHOOSING BOARDING SCHOOLS IN THE ENVIRONMENT OF UIN CYBER SHEIKH NURJATI CIREBON Mubarok, Fawaz Irfan
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.v7i6.13771

Abstract

Annida Islamic Boarding School's success is influenced by both internal and external factors that shape its operations and appeal as a modern Islamic educational institution. External factors include economic conditions, such as affordable tuition fees and financial aid, as well as social and cultural trends driving the demand for religious-based education, although competition with similar institutions remains a challenge. Internally, Annida's strengths lie in its unique curriculum, which emphasizes Arabic and English language intensification, leadership training, and thematic studies with external experts, but operational challenges, such as the termination of its partnership with UIN Cyber, limit market access. This study identifies three primary factors influencing students' enrollment decisions: promotion, physical evidence, and process. Effective promotional strategies, including engaging digital and offline campaigns, build awareness and interest, while the quality of physical facilities, such as dormitories and study spaces, significantly impacts decision-making, necessitating continuous improvements. The process factor involves transparent, responsive, and efficient services, highlighting the need for digitalized systems and enhanced communication mechanisms. To increase enrollment, Annida requires strategic marketing initiatives, including strengthening digital marketing through engaging content, SEO, and partnerships with universities and local Islamic communities. Hosting open house events, leveraging alumni as ambassadors, and promoting Annida's reputation and programs are also essential. By focusing on these strategies, Annida Islamic Boarding School can enhance its market position, improve student satisfaction, and achieve sustainable growth in enrollment.
PROPOSED CORPORATE PERFORMANCE MANAGEMENT IMPROVEMENT: STUDY CASE PT. XYZ (MOTORCYCLE MANUFACTURER) Prakosa, Ashari Rahmat
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.v7i6.13772

Abstract

This paper discusses the challenges faced by PT. XYZ. Provide recommendations for improvements to the Performance Management System (PMS) using the Knowledge Based Performance Management System (KBPMS) framework. By lowering key performance indicators (KPI) from the division level to sections and departments, PT. XYZ aims to increase organizational effectiveness, operational efficiency and creativity. The study process entails collecting and analyzing extensive data in order to integrate KBPMS into the existing system. The results show a considerable impact on company outcomes and internal procedures. Implementation and monitoring procedures ensure long-term performance improvement. This program sets PT. XYZ for excellence in the competitive motorcycle market, the accomplishment of its mission for customer satisfaction, and global leadership.
DETERMINANTS OF CONSUMER SATISFACTION WITH SOCIAL COMMERCE Kojongian, Jovelia; Tendean, Gwyneth; S. Pasuhuk, Lefrand; Mandagi, Deske W.
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.v7i6.13774

Abstract

This study aims to analyze the factors that influence consumer satisfaction with social commerce, focusing on service quality, platform type, ease of shopping, and product quality. This study uses a descriptive and causal quantitative design to analyze the relationship between these variables. Data was collected from 257 university students in Manado, Indonesia, who are active consumers of social commerce. Structural Equation Modeling (SEM) was used as the main method in data analysis, with the help of SPSS and SmartPLS software as analysis tools. The results showed that all the factors studied-service quality, platform type, ease of shopping, and product quality-had a positive and significant effect on consumer satisfaction in online shopping. The findings emphasize the importance of optimizing these factors on social commerce platforms to increase customer satisfaction. This study contributes to the literature by providing empirical evidence on the determinants of online shopping satisfaction in the context of Indonesian university students, and offers practical implications for social commerce practitioners to improve user experience and customer loyalty.

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