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 3,395 Documents
 300   301   302   303   304 
PENGARUH GREEN INVESTMENT DAN GOOD CORPORATE TERHADAP NILAI PERUSAHAAN: RETURN ON ASSET SEBAGAI MODERASI (STUDI KASUS PADA PERUSAHAAN INDEKS SRI-KEHATI 2019-2023) Annisa Siti Rofiah; Esi Fitriani Komara
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 1 (2025): 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.v8i1.14381

Abstract

Berdasarkan hasil survei ACGA yang menyatakan bahwa indonesia menempati peringkat terendah selama 2017-2023, kemudian nilai perusahaan perusahaan indeks SRI-KEHATI cenderung mengalami penurunan dari 2019-2023, dan green investment mendukung program SGDs serta tujuan WMO dalam mengatasi masalah iklim. Penelitian ini dilakukan dengan tujuan untuk mengkaji pengaruh green investment dan good corporate governance terhadap nilai perusahaan yang dimoderasi oleh ROA pada perusahaan indeks SRI-KEHATI 2019-2023 dengan jumlah sampel 5 perusahaan. Penelitian ini berkontribusi pada pengembangan ilmu pengetahuan dengan memberikan bukti empiris dimana secara parsial, hasil menunjukan bahwa green investment, kepemilikan manajerial, komite audit hingga komisaris independen tidak memberikan pengaruh pada nilai perusahaan. Sedangkan itu, kepemilikan institusional berpangaruh terhadap nilai perusahaan. kemudian green investment dan good corporate governance berpengaruh secara simultan terhadap nilai perusahaan. ROA mampu memoderasi pengaruh komite audit dan komisaris independen terhadap nilai perusahaan, dan ROA tidak mampu memoderasi pengaruh kepemilikan institusional dan kepemilikan manajerial terhadap nilai perusahaan.
BEHAVIORAL FINANCE AND ITS IMPACT ON CORPORATE FINANCIAL DECISION MAKING Alfiana Alfiana; Muhammad Azizi; Andi Primafira Bumandava Eka; I Kadek Wira Dharma Prayana; Srifatmawati Ahmad
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): 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.v8i2.14394

Abstract

Behavioral finance has become an important field of study that bridges psychology and financial decision-making. This article examines the impact of behavioral finance on corporate financial decision-making through a literature review of studies published since 2020. Key behavioral biases—such as overconfidence, loss aversion, and herd behavior—are analyzed for their influence on corporate strategies, including investment decisions, risk management, and capital budgeting. The findings reveal that these biases often lead to suboptimal financial outcomes, such as overly aggressive or overly conservative investment decisions, as well as an inability to manage risks effectively. This underscores the importance of integrating behavioral insights into corporate governance to mitigate the negative effects of these biases. Practical recommendations are provided, such as improving financial literacy, managerial training, and implementing structured decision-making processes. This study contributes to the growing body of literature by synthesizing recent research and offering actionable insights to enhance corporate performance. By understanding and addressing behavioral biases, organizations can make more rational and effective financial decisions in the face of complex economic challenges
ANALISIS PENGARUH KUALITAS PELAYANAN DAN CITRA MEREK X KLINIK PALEMBANG TERHADAP LOYALITAS PELANGGAN DENGAN KEPUASAN PELANGGAN SEBAGAI VARIABEL MEDIATOR Illona Amanta; Yohanes Temaluru
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 1 (2025): 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.v8i1.14492

Abstract

Tujuan penelitian adalah untuk menganalisis pengaruh kualitas pelayanan dan citra merek terhadap loyalitas pelanggan di X klinik Palembang dengan kepuasan pelanggan sebagai variabel mediator. Menggunakan pendekatan kuantitatif dan metode Partial Least Squares Structural Equation Modelling (PLS-SEM) dari 94 responden yang merupakan pelanggan X klinik Palembang. Hasil penelitian menemukan bahwa kualitas pelayanan dan citra merek berpengaruh secara positif dan signifikan terhadap loyalitas pelanggan. Kepuasan pelanggan dapat ditingkatkan melalui baiknya kualitas pelayanan dan citra merek, yang pada kemudian menumbuhkan loyalitas pelanggan terhadap klinik. Kepuasan pelanggan juga berhasil memediasi hubungan antara kualitas pelayanan serta citra merek dengan loyalitas pelanggan. Hasil penelitian ini menggambarkan perlunya peningkatan kualitas pelayanan dan penguatan citra merek agar kepuasan dan loyalitas pelanggan jangka Panjang tercipta. Penelitian ini memberikan manfaat praktis bagi manajemen X klinik untuk menyusun strategi layanan dan pemasaran, serta menjadi referensi bagi penelitian lanjutan dalam bidang pemasaran jasa dan manajemen kepuasan pelanggan.
The PENGARUH ORGANIZATIONAL CULTURE DAN SUPPORT TERHADAP KOMITMEN, KEPUASAN, DAN KINERJA TENAGA KESEHATAN RSUD SOE Elbert Kow; Oscar Jayanagara
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 1 (2025): 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.v8i1.14544

Abstract

The aim of this study is to analyze the impact of organizational culture, perceived organizational support, organizational commitment, and job satisfaction on employee performance, particularly in the context of healthcare workers at RSUD Soe, a public hospital in Indonesia. This research utilizes a quantitative approach with data collected from healthcare workers at RSUD Soe using surveys. The study employed Partial Least Squares Structural Equation Modeling (PLS-SEM), with the SmartPLS software used for data analysis. The survey included questions based on established scales measuring organizational culture, perceived organizational support, organizational commitment, job satisfaction, and employee performance. The findings indicate that organizational commitment has the most significant positive effect on employee performance. Additionally, organizational culture and perceived organizational support positively influence both organizational commitment and job satisfaction, which in turn affect employee performance. The study confirms that these factors are interrelated and collectively contribute to improving healthcare workers' performance. This study is limited to healthcare workers at a single public hospital, which restricts the generalizability of the results. The data collected is cross-sectional, meaning the study captures relationships at one point in time, without examining changes over time. This study contributes to the understanding of how organizational culture, support, commitment, and satisfaction affect employee performance in the healthcare sector. It provides valuable insights for hospital management to improve staff performance and can be useful for other healthcare organizations looking to enhance their workforce productivity and satisfaction
EMPLOYEE WELL-BEING IN THE DIGITAL ERA: BALANCING TECHNOLOGY AND MENTAL HEALTH IN THE WORKPLACE Eli Retnowati; Fahmi Kamal; Karyono Karyono; Tri Seno Anjanarko; Klemens Mere
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): 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.v8i2.14549

Abstract

The digital era has transformed the workplace, introducing new opportunities and challenges for employee well-being. This article explores the impact of technology on mental health in the workplace, focusing on strategies to balance productivity and well-being. Through a literature review of studies published from 2020 onwards, the article examines key themes such as digital overload, remote work challenges, and the role of organizational support in promoting mental health. The findings reveal that while technology enhances efficiency, it also contributes to stress and burnout if not managed effectively. Practical recommendations are provided to help organizations foster a healthy work environment, including the implementation of digital wellness programs, flexible work policies, and mental health resources. This study contributes to the growing body of literature by synthesizing contemporary research and offering actionable insights for improving employee well-being in the digital age.
OMNICHANNEL MARKETING STRATEGIES: BRIDGING THE GAP BETWEEN ONLINE AND OFFLINE CONSUMER EXPERIENCES Wahyudin Rahman; Ansir Launtu; Muammar Revnu Ohara; Muhammad Asir; Klemens Mere
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): 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.v8i2.14550

Abstract

Omnichannel marketing has emerged as a critical strategy for businesses aiming to provide seamless consumer experiences across online and offline platforms. This article explores the effectiveness of omnichannel strategies in bridging the gap between digital and physical consumer interactions through a literature review of studies published since 2020. Key components such as integrated technology, personalized customer engagement, and consistent brand messaging are analyzed for their role in enhancing customer satisfaction and loyalty. The findings reveal that successful omnichannel strategies require a deep understanding of consumer behavior, robust data analytics, and alignment between online and offline operations. Practical recommendations are provided to help businesses implement effective omnichannel frameworks, emphasizing the importance of technological integration and customer-centric approaches. This study contributes to the growing body of literature by synthesizing contemporary research and offering actionable insights for improving consumer experiences in a multi-channel environment.
PENGARUH INTELECTUAL CAPITAL TERHADAP KINERJA AUDITOR DENGAN EMOTIONAL QUASTIONS SEBAGAI MODERASI PADA KAP MAKASSAR Subhan Subhan; Asri Ady Bakri; Taupan Taupan
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 1 (2025): 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.v8i1.14561

Abstract

Penelitian ini bertujuan untuk menganalisis fenomena kinerja auditor pada auditor independen. Data penelitian diperoleh melalui Kuesioner kepada auditor pada kantor akuntan publik. Kuesiner yang diberikan untuk menilai terkait intellectual capital dan emotional intellectual pada auditor. Kerangka kinerja auditor akan digunakan dalam analisis. Pendekatan kuantitatif juga akan digunakan dalam proses analisis data penelitian. Hasil dari penelitian ini diharapkan menjadi rujukan untuk topik kinerja auditor. Selain itu, penelitian ini dapat melengkapi penelitian terdahulu dengan menyajikan kinerja auidtor independen untuk konteks negara berkembang khususnya Indonesia. Penlitian ini di lakukan di kota makassar dengan dengan mengggunakan pendekatan survei kuantitatif dengan penyebaran kuesioner yang di kirim secara elektronik melalui Google formulir. Populasi penelitian ini adalah 30 auditor yang terdaftar yang ada di kota Makassar dengan teknik pengambilan sampel non-probabilita sampling. Analisa data yang dilakukan kesesuaian model PLS. Hasil penelitian menemukan bahwa dengan penerapan intelectual capital yang di lakukan oleh perusahan akan berdapak positif terhadap kinerja auditor, dan dengan kecerdasan inetelectual yang di miliki oleh auditor dapat memudahkan auuditor dalam pengembanga dalam melakuakan audit.
PENGARUH POTONGAN HARGA (DISKON), VOUCHER GRATIS ONGKIR, DAN KUALITAS LAYANAN TERHADAP MINAT BELI ULANG PADA APLIKASI BELANJA ONLINE DENGAN KEPUASAN PELANGGAN SEBAGAI VARIABEL INTERVENING Adilla Septiani Ariantika Putri; Wuryaningsih Dwi Lestari
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 1 (2025): 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.v8i1.14567

Abstract

Penelitian ini menguji dampak dari diskon, voucher gratis ongkos kirim, dan kualitas layanan terhadap niat beli ulang dan kepuasan pelanggan pada platform e-commerce. Penelitian ini menggunakan metode analisis Partial Least Squares (PLS) dengan pendekatan Structural Equation Modeling (SEM) berbasis varians untuk menilai hubungan antar variabel. Temuan menunjukkan bahwa diskon memiliki pengaruh positif yang signifikan terhadap niat beli ulang, sedangkan voucher pengiriman gratis tidak menunjukkan dampak yang signifikan. Kualitas layanan terbukti berpengaruh positif terhadap niat beli ulang dan juga memediasi hubungan antara kualitas layanan dan kepuasan pelanggan, yang pada akhirnya mendorong pembelian ulang. Temuan ini menyoroti pentingnya strategi diskon dan kualitas layanan dalam meningkatkan kepuasan pelanggan dan niat beli ulang.
PENGARUH LEVERAGE, LIKUIDITAS, SOLVABILITAS, UKURAN PERUSAHAAN DAN SOLVABILITAS TERHADAP PROFITABILITAS PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BRUSA EFEK INDONESIA TAHUN 2019–2021) Eva Helmina; Ike Rukmana Sari; Mega Lestari Br Tarigan; Farida Khairani LUbis
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 1 (2025): 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.v8i1.14613

Abstract

Profitabilitas digunakan untuk mengukur seberapa besar laba yang dapat diperoleh oleh perusahaan serta membandingkan dan menilai posisi laba perusahaan dari tahun ke tahun. Hal ini menjadi acuan bagi investor dalam menilai perusahaan melalui evaluasi kinerja. Penelitian ini bertujuan untuk menganalisis “Pengaruh leverage, likuiditas, solvabilitas, dan ukuran perusahaan terhadap profitabilitas pada tahun 2016-2017” di Bursa Efek Indonesia. Sampel penelitian dipilih menggunakan teknik purposive sampling, yang terdiri dari 51 perusahaan manufaktur di sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2021. Data dianalisis menggunakan teknik analisis deskriptif dan statistik. Hasil penelitian menunjukkan bahwa leverage, likuiditas, solvabilitas, dan ukuran perusahaan memiliki pengaruh yang beragam terhadap profitabilitas pada periode 2016-2017. Berdasarkan uji yang dilakukan, leverage dan likuiditas tidak memiliki pengaruh signifikan terhadap profitabilitas, sedangkan solvabilitas memiliki pengaruh signifikan terhadap profitabilitas. Sementara itu, ukuran perusahaan juga tidak menunjukkan pengaruh signifikan terhadap profitabilitas.
ANALISIS STRATEGI PENGEMBANGAN SUMBER DAYA MANUSIA DALAM RANGKA PENINGKATAN KINERJA KARYAWAN PADA KOPERASI SIMPAN PINJAM MARENDENG Marthen Thomas; Dina Ramba; Adriana Madya Marampa
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 1 (2025): 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.v8i1.14619

Abstract

Penelitian ini bertujuan untuk mengetahui pengembangan sumber daya manusia terhadap kinerja karyawan pada koperasi simpan pinjam marendeng. Sedangkan metode yang digunakan dalam penelitian ini adalah analisis SWOT. Berdasarkan hasil penelitian diketahui bahwa Analisis SWOT dapat mengetahui kekuatan, peluang, kelemahan dan ancaman yang bisa di hadapi oleh lembaga. Hasil dari penelitian ini adalah strategi yang digunakan oleh koperasi dalam pengembangan sumber daya manusia adalah strategi agresif

Page 302 of 340 | Total Record : 3395

 300   301   302   303   304 

Filter by Year

2017 2025


Reset
Filter By Issues
All Issue 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