Journal of Economic, Bussines and Accounting (COSTING)
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.
Articles
3,395 Documents
<![CDATA[THE ROLE OF GAMIFICATION IN ENHANCING CONSUMER ENGAGEMENT IN E-COMMERCE PLATFORMS ]]>
<![CDATA[Bryan Givan]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i6.14273
<![CDATA[This research explores the role of gamification in enhancing consumer engagement on e-commerce platforms, with a focus on understanding how gamified elements influence consumer behavior, emotional connection, and long-term loyalty. A qualitative approach was employed, utilizing in-depth interviews and focus group discussions with active users of gamified e-commerce platforms. The findings reveal that gamification significantly increases user participation by tapping into intrinsic motivations such as achievement and competition, while personalized rewards and competitive features further enhance consumer engagement. Consumers also reported a strong emotional connection with platforms that incorporate gamification, which fosters greater loyalty. However, demographic factors, such as age and technological familiarity, were found to influence the effectiveness of gamification, with younger users showing greater responsiveness. The research suggests that e-commerce platforms should tailor gamified experiences based on consumer demographics and preferences to maximize engagement. Limitations of the study include a small sample size and the reliance on self-reported data, with recommendations for future research to explore the long-term effects of gamification on purchasing behavior and examine its integration with emerging technologies.]]>
<![CDATA[SUSTAINABLE MARKETING: BALANCING PROFIT AND PLANET IN MODERN BUSINESS PRACTICES ]]>
<![CDATA[Bunga Aditi]]>;
<![CDATA[Eko Tama Putra Saratian]]>;
<![CDATA[Marwan Effendi]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i6.14274
<![CDATA[This research explores the impact of sustainable marketing strategies on corporate image and business profitability at The Body Shop Pekanbaru. Using a quantitative research design, this study used random sampling techniques to collect data from 250 consumers. The analysis used was structural equation modeling using SmartPLS to evaluate the relationship between variables. The findings indicate a significant positive correlation between the implementation of sustainable marketing strategies and corporate image, which in turn affects business profitability. However, the results show that customer satisfaction does not have a significant direct impact on profitability when mediated through sustainable marketing strategies. These insights suggest that while improving a company's image through sustainability efforts is critical to financial success, customer satisfaction alone cannot guarantee profitability without strategic integration with sustainability initiatives. This study highlights the importance of ethical branding and responsible practices in the beauty industry, offering implications for brands looking to align themselves with modern consumer values.]]>
<![CDATA[EXPLORING THE IMPACT OF INFLUENCER AUTHENTICITY ON BRAND PERCEPTION AND CONSUMER TRUST ]]>
<![CDATA[Dedi Suharyadi]]>;
<![CDATA[Isroni Isroni]]>;
<![CDATA[Sukmono Bayu Adhi]]>;
<![CDATA[Roy Irawan]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i6.14275
<![CDATA[This study explores the impact of influencer authenticity on brand perception and consumer trust, with consumer engagement as a mediating variable, specifically focusing on Wardah consumers in Padang. Using a quantitative approach, data was collected from 100 respondents aged 20-30 years who use Wardah products, applying a simple random sampling technique. Structural Equation Modeling (SEM) with Smart PLS was used to analyze relationships among variables. The findings indicate that influencer authenticity has a significant and direct impact on both brand perception and consumer trust, with higher levels of authenticity enhancing consumer perceptions and trust in the brand. Although consumer engagement partially mediates the relationship between influencer authenticity and brand perception, it has a weaker mediating effect on consumer trust. This suggests that while consumer engagement reinforces brand perception, trust in the brand primarily stems from perceptions of influencer authenticity. The results underscore the importance of genuine influencer partnerships for brands like Wardah to foster strong, trust-based connections with their audience, especially in culturally specific markets. This research contributes to a deeper understanding of how influencer marketing dynamics affect consumer attitudes, offering practical implications for brand positioning and trust-building strategies.]]>
<![CDATA[THE ROLE OF GRAPHIC DESIGN IN ENHANCING AI TECHNOLOGY ACCEPTANCE AS A MEDIATOR FOR UTILIZATION BY BUSINESS GROUPS OF CHILDREN WITH DISABILITIES ]]>
<![CDATA[Eko Fikriando]]>;
<![CDATA[Muhamad Ilham]]>;
<![CDATA[Ramadhi Ramadhi]]>;
<![CDATA[Hanafi Malik]]>;
<![CDATA[Juwita Wirta Sri Depi]]>;
<![CDATA[Heru Pranata]]>;
<![CDATA[Ifdal Irman]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i6.14276
<![CDATA[This study examines the role of inclusive graphic design in enhancing the acceptance and utilization of artificial intelligence (AI) technologies among children with disabilities. Using a quantitative approach, data were collected from 97 respondents within the Adisa business group, employing a structured questionnaire to measure graphic design quality, AI acceptance, and utilization. Partial Least Squares Structural Equation Modeling (PLS-SEM) was utilized to analyze the relationships between these variables. The findings reveal that graphic design significantly influences both the acceptance and utilization of AI technology, with user acceptance mediating this relationship. These results highlight the importance of user-centered and inclusive design in reducing barriers to AI adoption and ensuring equitable access for marginalized populations. By extending the Technology Acceptance Model to include inclusivity as a critical factor, this study contributes to the theoretical understanding of technology adoption while providing actionable insights for developers, businesses, and policymakers. The implications underscore the need for culturally sensitive and cost-effective design practices to foster widespread adoption and utilization of AI technologies. Future research is encouraged to explore the intersection of design, functionality, and socio-economic factors to further advance inclusive technological innovation.]]>
<![CDATA[FINANCIAL MASTERY: INNOVATIVE STRATEGIES FOR MAXIMIZING CORPORATE WEALTH ]]>
<![CDATA[Fitriani Fitriani]]>;
<![CDATA[Ahmad Junaidi]]>;
<![CDATA[Linda Ayu Oktoriza]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i6.14277
<![CDATA[This study explores innovative financial strategies designed to maximize corporate wealth and enhance financial stability amidst volatile economic conditions and rapid technological advancements. Key strategies analyzed include automated asset management, data-driven decision-making, advanced liquidity management, and modern risk mitigation through hedging. The research employs a qualitative approach, using data from corporate annual reports, journal articles, and expert interviews to provide a comprehensive understanding of these techniques. Findings reveal that integrating technology—such as artificial intelligence, big data analytics, and predictive modeling—into corporate financial practices not only optimizes resource allocation but also strengthens resilience against market fluctuations. Additionally, the study offers recommendations for financial practitioners on adopting these strategies, highlighting the importance of continuous adaptation to changing financial landscapes. These insights aim to assist corporations in making informed, strategic decisions that support long-term growth and stability. Further research is suggested to explore sector-specific applications and the long-term impacts of technology-driven financial innovations.]]>
<![CDATA[THE INFLUENCE OF CUSTOMER VALUE, SERVICE QUALITY AND CUSTOMER EXPERIENCE ON CUSTOMER SATISFACTION IN THE PACARKEMBANG VILLAGE ]]>
<![CDATA[Riyanti Sumee]]>;
<![CDATA[Yessy Artanti]]>;
<![CDATA[Sanaji Sanaji]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i6.14278
<![CDATA[This study aims to determine the influence of customer value, service quality, and customer experience on customer satisfaction in Pacarkembang Village. This study uses an explanatory survey method, with a purposive sampling technique using 100 respondents. The analysis technique used is multiple linear regression analysis with SPSS 23 software. The results of this study indicate that there is an influence between customer value and customer satisfaction. Service quality has a significant positive influence on service satisfaction. However, customer experience does not affect customer satisfaction]]>
<![CDATA[ANALISA HUBUNGAN PELATIHAN DAN PENGALAMAN BERWIRAUSAHA TERHADAP KINERJA USAHA UMKM (STUDI EMPIRIS UMKM KELURAHAN SAWUNGGALING) ]]>
<![CDATA[Rizka Fadillah]]>;
<![CDATA[Sri Setyo Iriani]]>;
<![CDATA[Sanaji Sanaji]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i6.14280
<![CDATA[Pelaku UMKM di Kelurahan Sawunggaling tergolong dalam kategori usaha skala mikro. Penelitian ini bertujuan untuk mengetahui dan menjelaskan pengaruh pengalaman berwirausaha dan pelatihan terhadap kinerja UMKM dan pengaruh pengalaman berwirausa dan pelatihan terhadap entrepreneurial self-efficacy pada UMKM binaan Kelurahan Sawunggaling. Penelitian ini tergolong penelitian kuantitatif dengan populasi sebanyak 40 pelaku usaha UMKM binaan Kelurahan Sawunggaling yang pernah mengikuti pelatihan. Teknik pengambilan sampel menggunakan teknik nonprobability sampling dengan teknik yang diambil yaitu sampling jenuh (sensus) dengan jumlah sampel sebanyak 40 pelaku usaha UMKM binaan Kelurahan Sawunggaling. Analisis statistik yang digunakan dalam penelitian ini adalah Structural Equation Modeling – Partial Least Square (SEM-PLS) dengan bantuan software SmartPLS 3.2.9. Hasil dari penelitian ini menunjukkan bahwa pengalaman berwirausaha tidak berpengaruh terhadap kinerja UMKM, pelatihan berpengaruh signifikan positif terhadap kinerja UMKM, entrepreneurial self-efficacy berpengaruh signifikan positif terhadap kinerja UMKM, pengalaman berwirausaha berpengaruh signifikan positif terhadap entrepreneurial self-efficacy, pelatihan tidak berpengaruh terhadap entrepreneurial self-efficacy.]]>
<![CDATA[THE ROLE OF CORPORATE GOVERNANCE AND FINANCIAL PERFORMANCE IN MITIGATING EARNINGS MANAGEMENT: EVIDENCE FROM INDONESIAN MANUFACTURING FIRMS ]]>
<![CDATA[Harisriwijayanti Harisriwijayanti]]>;
<![CDATA[Shinta Bella]]>;
<![CDATA[Nike Apriyanti]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i6.14281
<![CDATA[This study investigates the determinants of earnings management in the Indonesian manufacturing sector, focusing on the influence of independent commissioners, profitability, institutional ownership, and firm size. Using a quantitative approach and panel data regression analysis, the research examines financial data from manufacturing firms listed on the Indonesia Stock Exchange (IDX) between 2015 and 2019. The findings reveal that independent commissioners and institutional ownership significantly reduce earnings management, highlighting their roles as key governance mechanisms. Profitability, on the other hand, positively correlates with earnings manipulation, reflecting managerial pressures to sustain performance expectations. Firm size shows no significant effect, suggesting a complex balance between public scrutiny and managerial discretion. The results support agency theory by demonstrating the importance of effective monitoring in reducing opportunistic behavior. This study contributes to the literature on corporate governance in emerging markets and offers practical implications for policymakers, corporate leaders, and institutional investors to enhance financial transparency and accountability. Future research is encouraged to explore moderating factors and conduct cross-country comparisons for a more comprehensive understanding of earnings management practices.]]>
<![CDATA[SUSTAINABLE CONSUMERISM: HOW GREEN MARKETING STRATEGIES INFLUENCE BRAND LOYALTY ]]>
<![CDATA[Idah Yuniasih]]>;
<![CDATA[Nurul Aisyah]]>;
<![CDATA[Rani Suryani]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i6.14282
<![CDATA[This study explores the impact of green marketing strategies on brand loyalty among environmentally conscious consumers. As consumer demand for sustainable products rises, brands are increasingly adopting green marketing practices, including eco-friendly packaging, transparent sustainability claims, and social initiatives. This research employs a qualitative approach with a phenomenological design to understand consumer perceptions and experiences related to these strategies. Data were collected through in-depth interviews and focus group discussions with participants selected for their demonstrated environmental awareness and loyalty to green brands. Thematic analysis of the data revealed that transparency, product quality, brand integrity, and consumer engagement are key factors enhancing brand loyalty in the context of green marketing. Findings contribute to the green marketing literature by identifying effective strategies for building long-term consumer loyalty. This research also underscores the potential of green marketing to align with sustainable consumer behaviors and support broader environmental policies. Future research should consider a quantitative approach or explore industry-specific green marketing dynamics.]]>
<![CDATA[MARKETING IN THE AGE OF AI: HARNESSING TECHNOLOGY TO UNDERSTAND CONSUMER BEHAVIOR ]]>
<![CDATA[Miko Andi Wardana]]>;
<![CDATA[Mohamad Sajili]]>;
<![CDATA[Helendra Helendra]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i6.14284
<![CDATA[The integration of artificial intelligence (AI) in marketing has significantly altered how businesses understand and interact with consumers. This study aims to explore how AI can enhance consumer behavior analysis and optimize marketing strategies through advanced predictive and personalization technologies. Employing a qualitative approach, data were collected through semi-structured interviews with marketing professionals and secondary data from industry reports. Thematic analysis was used to analyze findings, revealing that AI enables marketers to predict consumer needs, segment audiences more effectively, and provide highly personalized interactions. The results indicate that AI-driven personalization not only increases customer engagement but also fosters long-term loyalty. Furthermore, this research highlights the need for ethical considerations in AI use, such as data privacy, to maintain consumer trust. These findings offer valuable insights for businesses aiming to leverage AI for more effective and consumer-centered marketing strategies. Future research is suggested to examine the ethical implications of AI in marketing across diverse industries.]]>
