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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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Pengaruh Iklan Dan Kualitas Produk Terhadap Keputusan Pembelian Produk Kartu Perdana Smartfren Pada Masyarakat Perumnas Muara Siban Kabupaten Lahat Hestin Hestin
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): 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.v5i1.2925

Abstract

Technology brings humans into individuals who prioritize practicality in carrying out various activities. In terms of communication, cellular phones have become part of the life of modern Indonesian society as a technology that provides easy communication for its users. This background of consumer desires certainly motivates the cellular industry to compete. Advertising is very important to spur the development of products on the market in the face of competition between similar companies. In addition to paying attention to product quality, the company also pays attention to advertising which is no less important. The data collection method used in this research is literature study, which is a method used to obtain theoretical data related to the problems discussed. Then field studies, namely interviews, observations, which relate to the problem under study. to get clear data. The analytical method used in this study is qualitative, namely comparing the existing theory with the influence of advertising and product quality on purchasing decisions for Smartfren prime card products and quantitative analysis, namely data analysis using multiple linear regression statistical formulas with equations. Based on the results of research that has been carried out in the Perumnas Muara Siban Community, Lahat Regency, and the results of the analysis of the influence of advertising and product quality on purchasing decisions for Smartfren starter packs, the following conclusions can be drawn: In the t test, it was found that there was a significant effect of the advertising variable (X1) on the Purchase Decision of the Smartfren starter pack product, while the product quality variable has no effect on the purchase decision of the Smartfren starter pack. In the F test, it was found that there was a linear relationship between advertising (X1) and product quality (X2) together or simultaneously having a significant influence on the Purchase Decision of Smartfren starter pack products (Y). Of the three factors, namely advertising and product quality, the most dominant influence on the Smartfren starter pack product purchase decision is advertising. Keywords: Advertising, Product Quality and Purchase Decision
Hubungan Faktor Budaya Dan Psikologi Terhadap Keputusan Pembelian Di Restoran-Restoran Kota Prabumulih Amandin Amandin
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): 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.v5i1.2939

Abstract

Along with the development of this modern era, for businesses the most in demand is the culinary business, marked by the number of businessmen who are involved in the culinary world. This study aims to determine the relationship between cultural and psychological factors on purchasing decisions in restaurants in Prabumulih. The method used in this research is a survey method. The data collected consists of primary data and secondary data. Primary data was obtained through the interview method which was equipped with prepared questionnaires. Secondary data were obtained from related restaurants, as well as several library sources in the form of journals and books related to this research. And the research design used is causal associative design. In this study, what will be analyzed is the relationship between cultural and psychological factors on customer loyalty in restaurants in the city of Prabumulih. The results show that the calculation of the coefficient of determination (R2) is used to find out how many percent of the variation in the dependent variable can be explained by variations in the independent variable, which is seen from the value of the dependent variable. Adjusted R square is 0.962, this means that 96.2% of the variation in the dependent variable of purchasing decisions at Prabumulih City Restaurants can be explained by the independent variables of cultural and psychological factors, while the remaining 0.38 or 3.8% is explained by other variables. outside variables other than cultural and psychological factors. Then the first hypothesis can be explained to have a significant and positive influence with the Adjusted R square value of 0.962 (96.2%) this shows that cultural and psychological factors are able to explain 96.2% of the variation of the purchasing decision variable. Keywords: Cultural Factors, Psychology and Purchasing Decisions
Analisis Pengaruh Brand Switching Behavior Untuk Keputusan Pembelian Produk Hand Phone Di Kota Prabumulih Samron Akhiri; Romsa Endrekson
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): 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.v5i1.2940

Abstract

The development of increasingly modern technology makes industrial companies try to meet human needs by creating a product that can provide convenience in communicating. Currently, mobile phones are not only owned by the upper middle class but also the lower middle class people can own a mobile phone because the price is quite affordable for certain series. This study aims to determine the effect of brand switching behavior for the purchase of mobile phone products in Prabumulih City on mobile phone users in Prabumulih City. In order for this research to be focused, directed and not widespread, the authors limit the research to the effect of product attributes, prices, promotions and product inventories on mobile phones which are focused on mobile phone users in Prabumulih City. This research was conducted in Prabumulih City. Furthermore, the stages of the research method start from determining the design and type of research, the type of research data is quantitative, primary data sources using interviews and questionnaires using a Likert scale. The sample used in this study were mobile phone consumers with a total sample of 96 respondents. The research was conducted using the Non-Probability Sampling technique with a purposive sampling approach, namely taking samples from the population based on certain criteria. The data analysis method used is classical assumption analysis consisting of normality test, heteroscedasticity test, multicollinearity, correlation test, multiple linear regression, and hypothesis testing including t test, F test and coefficient of determination (R2). From the output model summary, the determination table above gives an Adjusted R Square of 0.843. This shows that the variable Extrinsic Factor (X1) and Intrinsic Factor (X2) simultaneously the percentage of the contribution of the influence of the independent variable has an influence on the dependent variable (purchase decision), the independent variable (Extrinsic Factors and Intrinsic Factors) is able to explain 84.3% of the variables dependent (purchase decision), while the remaining 15.7% is influenced or explained by other variables not examined in this study, such as promotion, product quality and others that may be able to complete this research. Keywords: Brand Switching Behavior and Purchase Decision
Analisis Dampak Masa Pandemi Dan New Normal Terhadap Pedagang Kaki Lima (LoSaPa) Lontong Sayur Padang Pasar Tradisional 16 Ilir Kota Palembang Rika Fitri Ramayani; Emi Sukmawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): 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.v5i1.2948

Abstract

One of the street vendors is an alternative to the informal sector for those who cannot find a job due to the relative ease of entering and leaving the informal sector because there are no specific regulations that require it. This study aims to find out to analyze income during the Covid-19 pandemic and the New Normal street vendors selling Padang lontong vegetables which are located around the traditional 16 ilir market in Palembang City. The research method in this study is quantitative descriptive analysis of tools and technology with survey data collection techniques and documentation interviews and literature studies to determine the input and output income of Padang lontong vegetables sellers from the level of profit / loss taken by income data from street vendors who sell typical lontong vegetables. the city of Padang from the Covid-19 pandemic in March 2020 to the new normal period which is estimated to be until March 2021. Based on the analysis and discussion of the results of interviews with informants related to the impact of the Pandemic on the income of lontong vegetable street vendors, Padang Traditional Market 16 Ilir City of Palembang So it can be concluded that the Covid-19 outbreak has an impact on the income of street vendors of Lontong Vegetable Padang Traditional Market 16 Ilir City of Palembang. Profit Level 4, Padang vegetable lontong street vendors from discussions and analysis during the pandemic experienced losses. Like Mr. Babe, the profit level of Mr. Babe suffered a loss of - Rp. 6,302,333, while in the new normal period, the profit rate experienced by Mr. Babe was still experiencing losses but not as big as during the pandemic. The level of profit in the new normal is – Rp 2,253,000. Uni Ani's profit level experienced a loss of – Rp 2,609,333, while in the new normal period, the profit rate experienced by Uni Ani experienced a profit of Rp 2,115.667. Etek Cinde's profit level experienced a loss of – Rp 3,035,607, while in the new normal period the profit rate experienced by Etek Cinde experienced a profit of Rp 1,164,393. Mrs. Deswita's profit level suffered a loss of - 8,169,000, while in the new normal period, the profit level experienced by Mrs. Deswita still experienced a loss of -Rp 3,069,000. Keywords: Lontong Sayur Padang Street Vendors, Income
Analisis Kontribusi Program Pospay Terhadap Pendapatan Pada Kantor Pos Prabumulih 31100 Meiriani Betriana
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): 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.v5i1.2957

Abstract

Every company is established to achieve certain goals, whether it's a company engaged in services, trade or industry. In general, the company's short-term goal is to obtain the maximum possible profit or profit. Meanwhile, the company's long-term goals are very diverse, including developing business and expanding networks so that the company can maintainits existence. To maintain its existence and to remain competitive in the business world, companies or entities rely on information technology systems. Pospay is one of the financial service products at PT. Posts that serve any bill payment. By using the Pospay service, people no longer have to bother paying multiple bills in different places. Because Pospay is now using an online system or SOPP (Online Payment Point System) which makes it easier for people to make payments without having to go to the Post. According to PT. Pos Indonesia (Persero) in the SOPP Pos Service Implementation Guidebook that the meaning of the Pos Online Payment Point System (SOPP) is an online payment service for paying accounts or bills of partners of PT. Indonesian post. This research generally aims to find out how the pospay program's contribution to income at the Prabumulih Post Office 31100. This type of research is a quantitative descriptive research, where the data used is quantitative data, namely income with secondary data sources obtained directly from the Prabumulih Post Office 31100. The data analysis technique used to determine the contribution of the Pospay program to the post office's income is to use the contribution formula, namely the contribution that one thing can give to another. The results of research in 2016 and 2017 income from the pospay program contributed 26.15% and 26.87% with moderate assessment criteria. Meanwhile, in 2015, 2018 and 2019 the achievement of income contribution from the pospay program reached a fairly good assessment criteria, namely 32.63% for 2015, 32.60% for 2018 and 32.97% in 2019. Keywords: Pospay, Income.
Pengaruh Online Customer Review dan Rating terhadap Minat Beli pada Aplikasi Pemesanan Hotel Traveloka Raden Faris Fathin; Heppy Millanyani
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): 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.v5i1.3045

Abstract

This study aims to determine consumer perceptions of online customer reviews and ratings on the Traveloka hotel booking application and to analyze the effect of online customer reviews and ratings on buying interest in the Traveloka hotel booking application. This study uses a quantitative method, by distributing questionnaires to 400 followers of the @explorebandung Instagram account using a purposive sampling technique with criteria for followers of the @explorebandung Instagram account who have made hotel reservations through Traveloka. The primary data used in this study is the result of questionnaire research from respondents while the secondary data is a reference source from previous research and online data that is relevant to the study. The analytical technique used in this research is descriptive analysis, multiple linear regression analysis, analysis of the coefficient of determination using the SPSS 26.0 application. The results showed that there was an influence between online consumer review and rating on buying interest which was tested by testing the hypothesis. Furthermore, online consumer reviews and ratings are able to influence the buying interest variable by 37.7% while the remaining 62.3% is influenced by other factors not examined in this study. Keywords: Online Customer Review and Rating, Buying Interest, Traveloka
Pengaruh Kualitas Produk Dan Promosi Terhadap Keputusan Pembelian Pada Usaha Bubuk Kopi Lanang Suhang Desa Talang Pagar Agung Kecamatan Pajar Bulan Kabupaten Lahat Titi Hasanah; Hestin Hestin
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): 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.v5i1.3065

Abstract

This research aims to determine and analyze the influence of product quality, the effect of promotion, the effect of product quality and promotion in determining purchasing decisions for lanang suhang coffee powder. in 2018 to 2019 the development of the Lanang Suhang coffee powder business increased by 10%. In this study, the researcher used descriptive research with a quantitative approach that basically could be used from one of the existing methods. This study uses a quantitative approach because the research data obtained using numbers and analysis using statistics. The results of the research, namely the partial (individual) test, showed that product quality had no positive and insignificant effect on purchasing decisions at the Lanang Suhang Coffee Powder Business, Talang Pagar Agung Village, Pajar Bulan District, while promotion had a positive and significant effect on purchasing decisions in the Powder Business. Lanang Suhang Coffee, Talang Pagar Agung Village, Pajar Bulan District, Lahat Regency and simultaneously has a positive and significant effect on purchasing decisions in the Lanang Suhang powder business, Pajar Bulan District, Lahat Regency. Keywords: Product Quality Promotion Purchase Decision.
Analisis Business Model Canvas (BMC) Sistem Operasi Skema Blockchain Equity Crowdfunding Pada Ekosistem Bisnis Renewable Energy Di Indonesia Fauzan Azhiman; Toto Pranoto
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): 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.v5i2.2397

Abstract

Permasalahan utama pada pengembangan teknologi renewable energy di Indonesia terletak pada nilai investasi awal yang cenderung tinggi dibandingkan teknologi fosil. Penelitian ini bertujuan untuk membuat suatu business model canvas penerapan teknologi renewable energy dengan skema blockchain equity yang diharapkan mampu diterapkan di Indonesia. Penelitian ini bersifat kualitatif dengan menggunakan data primer berupa wawancara langsung dengan responden, melakukan pengamatan langsung pada aktifitas bisnis yang terjadi, dan mencari data sekunder dari berbagai sumber untuk memperkuat data dari responden. Jumlah responden yang peneliti gunakan sebanyak 10 orang yang dikumpulkan dari berbagai pihak ahli di setiap bidang pada ekosistem bisnis blockchain dan renewable energy. Analisis yang digunakan adalah memasukkan data dari berbagai sumber tersebut kedalam 9 blok Business Model Canvas (BMC) yang selanjutnya pada setiap blok dilakukan analisis Strenght, Weakness, Opportnity, dan Threat. Dari hasil penelitian tersebut harapannya menjadi masukan yang dapat digunakan untuk pengembangan strategi bisnis bagi perusahaan yang ingin menerapkan skema blockchain equity crowdfunding pada bisnis renewable energy, serta menjadi bahan pertimbangan investor maupun user agar berani mengambil keputusan dalam berinvestasi pada ekosistem bisnis renewable energy.
Analisis Pengaruh Pengawasan Dan Keterampilan Kerja Serta Gaji Terhadap Kinerja Karyawan Pada Bengkel Cv. Teguh Harapan Di Kabupaten Berau Rahman Rahman
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): 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.v5i2.2440

Abstract

The aims of this study were to determine the effect of supervision, work skills, and salaries jointly and partially had a significant effect on employee performance at CV. Teguh Harapan in Berau Regency and analyzing the dominant influence among the variables of supervision, work skills, and salary which have a dominant effect on employee performance at CV. Teguh Harapan in Berau Regency. This type of research was a quantitative study based on hypothesis testing. The population and sample of this study were all employees of CV. Teguh Harapan who had worked for more than 1 year were 100 employees. The data analysis method used multiple linear regressions. The results showed that supervision does not have a significant effect on employee performance. Work Skills already had significant influence on employee performance. Investment had a significant influence on employee performance at CV. Teguh Harapan Workshop in Berau Regency. Kata Kunci: Gaji, Ketrampilan Kerja, Kinerja, Karyawan dan Pengawasan.
Analisis Tingkat Kecukupan Dana, Likuiditas, Dan Beban Klaim Terhadap Kesehatan Perusahaan Asuransi Syariah Dara Almira; Dicky Jhoansyah; Kokom Komariah
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): 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.v5i2.2477

Abstract

Insurance institutions must grant the best company performance so that they can be comprised in the criteria for a healthy and appropriate insurance company in paying their customers' claims. Public trust in insurance is influenced by the health of the insurance company and the accuracy of insurance in paying claims. One way to assess the health condition of an insurance company is to use Return on Equity. Return on Equity at PT AIA Financial was still below the unsafe percentage because almost all the percentage of Return on Equity had been below 40%. Therefore, it was important to know what things influenced Return on Equity so that Return on Equity of PT. AIA Financial could be able to be in a safe spot. Furthermore, the way to observe the financial performance of an insurance company required to calculate the level of adequacy of funds, liquidity, and claims expense in advance. The research was aimed at determining the influence of the Adequacy of Funds, Liquidity, and Claims Expenses toward Company's Health Level which was projected in Return On Equity. The research methods applied in the research were descriptive and associative. The result of the research shows that the Adequacy level of Funds does not influence Return On Equity. Meanwhile, Liquidity and Claims Expenses does influence Return On Equity. Keyword : Adequacy of Funds, Liquidity, Claims Expense, and Return On Equity

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