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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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KAJIAN PENGEMBANGAN WILAYAH : RESPON KEBIJAKAN PEMBENTUKAN DAERAH OTONOMI BARU DI KALIMANTAN TENGAH Nova Riyanti; Evi Satipsi; Muhamad Yusuf; Rahmat Salam
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.v7i6.14843

Abstract

Pembentukan daerah otonomi baru menjadi salah satu instrumen kebijakan yang penting dalam upaya memperluas jangkauan pemerintahan dan pelayanan publik. Penelitian ini membahas respon kebijakan terhadap pembentukan Provinsi Baru Kotawaringin Raya di Kalimantan Tengah. Metode analisis kebijakan digunakan untuk memahami konteks, proses, dan dampak dari kebijakan pemekaran tersebut. Hasil analisis menunjukkan bahwa pembentukan Provinsi Baru Kotawaringin Raya merupakan upaya pemerintah dalam mendekatkan pelayanan publik kepada masyarakat, meningkatkan efektivitas dan efisiensi administrasi pemerintahan, serta mengoptimalkan pemanfaatan sumber daya lokal. Namun, respon terhadap kebijakan ini juga menghadapi tantangan seperti pengelolaan sumber daya, pembangunan infrastruktur, dan harmonisasi kepentingan antarwilayah. Implikasi kebijakan yang dihasilkan menekankan perlunya sinergi antara pemerintah pusat dan daerah dalam mengelola dampak positif dan negatif dari pemekaran provinsi baru tersebut untuk mencapai pembangunan yang berkelanjutan dan inklusif di Kalimantan Tengah.
PENGARUH PENERAPAN ATURAN ETIKA TERHADAP PENINGKATAN PROFESIONALISME AKUNTAN PUBLIK PADA KANTOR AKUNTAN PUBLIK Aliana Aurelia; Leonar Pangaribuan
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.v8i2.14882

Abstract

Profesi akuntan publik memegang peran krusial dalam menjaga kepercayaan publik melalui audit yang independen, objektif, dan berkualitas. Namun, kompleksitas bisnis dan tekanan eksternal seringkali memicu tantangan dalam penerapan etika profesi, yang berisiko menurunkan profesionalisme akuntan publik. Dalam beberapa tahun terakhir, berbagai pelanggaran etika yang dilakukan oleh akuntan publik telah mencoreng reputasi profesi ini dan menimbulkan keraguan terhadap integritasnya. Penelitian ini bertujuan untuk mengetahui pengaruh antara kode etik akuntan publik, SPAP, dan Audit Fee terhadap profesionalisme akuntan publik pada kantor akuntan publik. Penelitian ini menggunakan metode kausal komparatif dengan teknik pengumpulan data melalui kuesioner yang ditujukan kepada akuntan publik di KAP. Data dianalisis menggunakan regresi linier berganda dengan pengujian hipotesis secara parsial dan simultan. Hasil penelitian menunjukkan bahwa kode etik akuntan publik, kepatuhan terhadap SPAP, dan Audit Fee memiliki pengaruh positif dan signifikan terhadap profesionalisme akuntan publik. Temuan ini mengindikasikan bahwa peningkatan penerapan kode etik, kepatuhan pada standar profesional, dan penetapan Audit Fee yang sesuai dapat mendukung profesionalisme akuntan publik dan menjaga integritas profesi ini di tengah tantangan lingkungan bisnis yang dinamis.
IMPLEMENTASI BUSINESS INTELLIGENCE DALAM KEPUTUSAN STRATEGI MANAJERIAL PARA PELAKU UMKM Ratih Kusumastuti; Dios Nugraha Putra; Derist Touriano
Journal of Economic, Bussines and Accounting (COSTING) Vol. 6 No. 2 (2023): 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.v7i3.14895

Abstract

Sebagian besar pelaku UMKM telah menerapkan sistem informasi point of sale untuk membantu proses transaksi jual-beli berbasis digital sehari-hari. Namun hanya sedikit para pelaku UMKM yang mampu memahami kegunaan setiap keluaran dari setiap tahapan akuntansi (Lestariningati, 2018) dan mengolah data lanjutan dari setiap keluaran teknologi dan sistem informasi point of sale yang digunakannya, sehingga teknologi dan sistem informasi yang mahal dan komplek tersebut tidak dapat digunakan secara maksimal (Jacobs, Robinson, & DePaolo, 2016), dan tidak mampu menganalisis data transaksi pihak ketiga (Tsai, 2019). Oleh sebab itu peran business intelligent sangat diperlukan untuk mempercepat dan mempermudah pengguna melakukan analisis data transaksi di masa lalu guna mendukung keputusan dan perencanaan secara real time bagi usahanya. Secara umum tujuan penelitian ini mengembangkan model analisis sederhana sehingga dapat digunakan para pelaku UMKM sebagai sinyal dalam membuat keputusan strategi manajerial. Tujuan operasional penelitian ini yaitu: pertama, untuk memilah dan memilih jenis keluaran apa saja dari setiap tahapan akuntansi pada teknologi dan sistem informasi point of sale yang berguna untuk membuat keputusan strategi manajerial para pelaku UMKM. Kedua, membuat perintah otomasi pada setiap keluaran teknologi dan sistem informasi point of sale yang berfungsi untuk meringkas tugas-tugas repetitif dan meningkatkan efisiensi waktu pengerjaan laporan serta menunjang keputusan strategi manajerial para pelaku UMKM. Fokus yang menjadi objek penelitian ini adalah penambahan fitur business intelligence yang diberlakukan secara eksternal dengan mengambil data sekunder yang tersedia dari sistem point of sale agar mampu menunjang Managerial Strategic Decisions para pelaku UMKM. Hasil penelitian membuktikan bahwa BUSINESS INTELLIGENCE dapat diterapkan dalam Keputusan Strategi Manajerial Para Pelaku UMKM
PENGARUH GREEN ACCOUNTING DAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023 Arbino Sinaga; Lorina Siregar Sudjiman; Francis Hutabarat
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.v8i2.14901

Abstract

Di era bisnis sekarang, muncul perusahaan-perusahaan baru yang mengakibatkan semakin banyak pesaing antara bisnis yang menuntut perusahaan agar sangat berupaya untuk mencapai keuntungannya dengan cara mencapai kinerja keuangan yang baik. Kinerja keuangan ini dipengaruhi banyak faktor, salah satunya yaitu faktor lingkungan dan tata kelola perusahaan. Hal ini menjadi dukungan penelitian ini dalam menganalisa pengaruh Green Accounting dan Corporate Governance terhadap Kinerja Keuangan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2020 - 2023. Populasi yaitu perusahaan subsektor pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2020-2023 dengan memilih sample menggunakan teknik purposive sampling. Studi ini diuji dengan SPSS dan hasil green Accounting dan Corporate Governance memiliki hubungan yang positif dan memiliki kontribusi sebanayk 3% terhadap Kinerja Keuangan dan 97% lainnya dipengaruhi oleh variable lain dan didapati bahwa Green Accounting dan Corporate Governance tidak berpengaruh terhadap Kinerja Keuangan.
THE EFFECT OF EMPLOYEE ENGAGEMENT AND WORK LIFE BALANCE ON KNOWLEDGE SHARING MEDIATED BY ORGANIZATIONAL CITIZENSHIP BEHAVIOR ON LECTURERS OF PATTIMURA UNIVERSITY AMBON Alfa P Siwalette; Conchita Valentina Latupapua; Gerrit Pentury
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.v8i2.14905

Abstract

This study examines the impact of employee engagement (EE) and work-life balance (WLB) on knowledge sharing (KS), with organizational citizenship behavior (OCB) as a mediating variable among faculty members at Pattimura University. Using a quantitative approach with Structural Equation Modeling (SEM) based on Partial Least Squares (PLS), data were collected from 91 faculty members selected through proportionate stratified random sampling. The results reveal that EE has a significant positive effect on KS, indicating that highly engaged faculty members are more likely to share knowledge. However, WLB does not significantly influence KS, suggesting that work-life balance alone is insufficient to drive knowledge-sharing behaviors. Both EE and WLB significantly impact OCB, confirming that faculty members with high engagement and work-life balance tend to exhibit more discretionary behaviors. Additionally, OCB positively affects KS, yet it does not mediate the relationships between EE and KS or WLB and KS, implying that knowledge-sharing behaviors occur independently of discretionary organizational contributions. These findings emphasize the importance of institutional strategies that enhance faculty engagement, create collaborative platforms, and foster a culture of knowledge exchange. By implementing engagement-driven policies and structured knowledge-sharing mechanisms, academic institutions can optimize faculty performance and strengthen their knowledge ecosystems, ultimately enhancing educational quality and institutional innovation.
THE INFLUENCE OF TALENT MANAGEMENT AND KNOWLEDGE MANAGEMENT ON EMPLOYEE PERFORMANCE WITH EMPLOYEE ENGAGEMENT AS AN INTERVENING VARIABLE AT THE MALUKU PROVINCIAL TRANSPORTATION DEPARTMENT Alfath Zulfanur Abadi; Chonchita Valentina Latupapua; Novalien Carolina Lewaherilla
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.v8i2.14906

Abstract

This study examines the impact of Talent Management (TM) and Knowledge Management (KM) on Employee Performance (EP), with Employee Engagement (EE) as a mediating variable, within the context of the Maluku Provincial Transportation Department. Using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) method, this research analyzes both direct and indirect relationships among these variables. The findings indicate that TM has a positive and significant effect on EP, demonstrating that strategic talent acquisition, competency development, and career planning enhance employee productivity. Conversely, KM does not directly influence EP, suggesting that knowledge-sharing mechanisms alone are insufficient to improve performance outcomes. However, mediation analysis reveals that EE plays a crucial role in strengthening both TM-EP and KM-EP relationships, highlighting the necessity of engagement-driven frameworks to maximize talent and knowledge utilization. Furthermore, EE exhibits a strong positive effect on EP, reinforcing the importance of fostering workplace motivation, participation, and job satisfaction. These results provide valuable insights for public sector HR management, emphasizing the need for policy reforms that integrate talent retention, structured learning initiatives, and engagement-driven leadership strategies. Given the increasing demands for efficiency and workforce optimization in government institutions, adopting TM, KM, and EE-based HR models will be instrumental in enhancing employee performance and ensuring long-term institutional success.
THE INFLUENCE OF SERVANT LEADERSHIP AND EMOTIONAL INTELLIGENCE ON EMPLOYEE PERFORMANCE AT THE REGIONAL DISASTER MANAGEMENT AGENCY OF SERAM BAGIAN BARAT REGENCY THROUGH THE MEDIATION OF ORGANIZATIONAL COMMITMENT Maria Crisnacecar Sikteubun; Conchita Valentina Latupapua; Agusthina Risambessy
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.v8i2.14908

Abstract

This study examines the impact of servant leadership and emotional intelligence on employee performance at the Regional Disaster Management Agency of Seram Bagian Barat Regency, with organizational commitment as a mediating variable. Utilizing a quantitative approach, data were collected from 40 employees through a structured questionnaire and analyzed using Structural Equation Modeling with Partial Least Squares. The findings reveal that servant leadership has a significant direct effect on employee performance but does not significantly influence organizational commitment. Conversely, emotional intelligence demonstrates a strong positive effect on both organizational commitment and employee performance, indicating that emotionally intelligent employees exhibit higher commitment and better performance. Additionally, organizational commitment significantly mediates the relationship between emotional intelligence and employee performance, highlighting its essential role in translating emotional competencies into workplace effectiveness. However, organizational commitment does not mediate the effect of servant leadership on employee performance, suggesting that servant leadership enhances performance primarily through direct mechanisms rather than commitment-driven processes. These results emphasize the importance of developing employees’ emotional intelligence as a key strategy for improving both commitment and performance. The study contributes to leadership and organizational behavior research by providing empirical insights into the interplay between leadership style, emotional intelligence, and commitment in a high-stakes public sector environment. Future research should explore contextual factors such as organizational culture and job complexity to refine these findings further.
THE INFLUENCE OF TRAINING AND JOB COMPETENCY ON EMPLOYEE PERFORMANCE MEDIATED BY MOTIVATION AT PT. PELABUHAN INDONESIA PERSERO REGIONAL AMBON Mujulifa La Seni; Conchita Valentina Latupapua; Novalien C Lewaherilla
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.v8i2.14909

Abstract

Employee performance is a critical determinant of organizational success, particularly in state-owned enterprises such as PT. Pelabuhan Indonesia (Persero) Regional Ambon. This study examines the impact of training (X₁) and competency (X₂) on employee performance (Y), with motivation (Z) as a mediating variable, using a quantitative approach and Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings indicate that X₁ does not significantly influence Y, either directly or through Z, suggesting that training alone is insufficient to enhance performance without complementary motivational reinforcement. Conversely, X₂ exhibits a strong positive effect on both Y and Z, confirming that competency development is a key driver of performance. Additionally, Z significantly influences Y, validating motivation as a crucial mediating factor between competency and performance. The study highlights the limited effectiveness of training programs unless integrated with skill-based competency development and motivation-enhancing interventions. These results underscore the need for strategic HRM frameworks that combine competency-building with intrinsic and extrinsic motivational incentives to optimize employee engagement and productivity. Future research should further investigate longitudinal effects and industry-specific applications of competency-driven performance models.
PENGARUH LITERASI KEUANGAN TERHADAP KEPUTUSAN INVESTASI DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI PADA PELAKU USAHA MIKRO KECIL DAN MENENGAH DI KABUPATEN BURU SELATAN TAHUN 2023 Herthy Diana Soumokil; Steven Siaila; Jozef Richy Pattiruhu
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.v8i2.14916

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan terhadap keputusan investasi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kabupaten Buru Selatan serta peran kinerja keuangan sebagai variabel moderasi. Menggunakan pendekatan kuantitatif dengan metode Structural Equation Modeling - Partial Least Square (SEM-PLS), penelitian ini melibatkan 175 responden yang dipilih melalui teknik purposive sampling. Hasil penelitian menunjukkan bahwa literasi keuangan memiliki hubungan positif namun tidak signifikan terhadap keputusan investasi, yang mengindikasikan bahwa pemahaman keuangan saja tidak cukup untuk mendorong keputusan investasi pelaku UMKM. Namun, ketika dimoderasi oleh kinerja keuangan, pengaruh literasi keuangan terhadap keputusan investasi menjadi lebih kuat dan signifikan, meskipun dalam kategori efek yang kecil. Temuan ini mengindikasikan bahwa selain peningkatan literasi keuangan, faktor lain seperti kondisi keuangan yang baik berperan penting dalam meningkatkan minat investasi pelaku UMKM. Oleh karena itu, kebijakan untuk mendorong partisipasi investasi UMKM harus mencakup peningkatan akses terhadap modal dan pelatihan manajemen keuangan agar keputusan investasi dapat dilakukan secara lebih strategis dan berkelanjutan
IMPLEMENTATION OF ARTIFICIAL INTELLIGENCE AND DIGITAL MARKETING ON MILLENNIALS' PURCHASE INTENTION ON THE TIKTOK SHOP PLATFORM THROUGH E-WOM AS A MEDIATING VARIABLE Nargis Jihan Pratami Bantam; Raden Ayu Aisah Asnawi; Victor Ernest Huwae
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.v8i2.14918

Abstract

This study examines the impact of Artificial Intelligence (AI) and Digital Marketing (DM) on Purchase Intention (PI) among millennial consumers on TikTok Shop, with Electronic Word-of-Mouth (e-WOM) as a mediating variable. Using Structural Equation Modeling-Partial Least Squares (SEM-PLS), this research empirically validates the relationships between AI, DM, e-WOM, and PI. The findings indicate that AI-driven personalization and DM strategies significantly influence e-WOM, which in turn enhances PI. AI applications, such as chatbots and personalized recommendations, improve consumer engagement, prompting them to share positive experiences through e-WOM. Similarly, DM strategies, including influencer marketing and interactive social media campaigns, increase consumer discussions and brand credibility, strengthening e-WOM’s role as a persuasive mechanism. The mediation analysis confirms that e-WOM serves as a crucial intermediary, bridging the gap between AI, DM, and PI. These results provide theoretical contributions by integrating AI, DM, e-WOM, and PI into a comprehensive model, highlighting their synergistic effects in social commerce environments. From a managerial perspective, businesses should prioritize AI-driven automation, targeted digital marketing, and e-WOM optimization to enhance consumer engagement and drive purchasing behavior. As social commerce evolves, leveraging technology-enhanced marketing strategies will be essential for businesses to maintain competitive advantage and consumer loyalty.

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