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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 PERCEIVED RISK TERHADAP ONLINE PURCHASE BEHAVIOR PADA APLIKASI SHOPEE DI SURABAYA Novianty Aquarista
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (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.v8i3.7949

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis kaitan antara unsur dari purchase intention dan purchase behavior dalam memahami pengaruh elemen-elemen dari perceived risk (financial risk, product risk, security risk, time risk, social risk, psychological risk) terhadap online purchase behavior melalui online purchase intention di Shopee Indoneisa. Penelitian ini menggunakan metode kuantitatif dengan menggunakan pendekatan Partial Least Square (PLS). Smart Partial Least Square (PLS) untuk menguji hubungan antara variabel dependen dan variabel independen. Pengujian yang dilakukan adalah melalui pengukuran outter model dan inner model. Hasil penelitian ini diketahui bahwa Financial Risk, Social Risk, Psychologic Risk berpengaruh signifikan terhadap Online Purchase Intention. Kemudian diketahui bahwa Produk Risk, Security Risk, dan Time Risk tidak berpengaruh signifikan terhadap Online Purchase Intention. Dan terakhir diketahui pula bahwa Online Purchase Intention berpengaruh signifikan terhadap Online Purchase Behaviour. Di Shopee Indonesia.
PENGARUH POLITICAL COST DAN ENVIRONMENTAL PERFORMANCE TERHADAP ENVIRONMENTAL DISCLOSURE Elsa Nur Anissa; Heni Nurani Hartikayanti
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.v8i2.9014

Abstract

Saat ini banyak sekali timbul permasalahan lingkungan seperti air dan tanah yang tercemar limbah, penurunan kualitas tanah, longsor, polusi, kerusakan hutan dan kerusakan lainnya. Salah satu penyebab kerusakan tersebut yaitu berasal dari aktivitas perusahaan. Hal ini membuat perusahaan di Indonesia harus mempertanggungjawabkan kegiatannya yang berinteraksi langsung dengan lingkungan melalui environmental disclosure. Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh political cost dan environmental performance terhadap environmental disclosure pada perusahaan high-profile yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Adapun metode penelitian yang digunakan yaitu metode kuantitatif serta teknik pengambilan sampel menggunakan purposive sampling yang menghasilkan 11 sampel perusahaan dengan masa pengamatan selama 5 tahun, sehingga sampel dalam penelitian ini sebanyak 55 sampel. Metode analisis yang digunakan yaitu analisis regresi linear berganda. Hasil penelitian menunjukan bahwa political cost berpengaruh negatif terhadap environmental disclosure dan environmental performance berpengaruh positif terhadap environmental disclosure
PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 Ilham Mustain; Batara Daniel Bagana
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.v7i6.11840

Abstract

The purpose of this study is to test and analyze the influence of company size, capital structure and profitability on the value of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data used in this study is secondary data obtained from the company's financial statements on the Indonesia Stock Exchange for the 2019-2023 period and a sample of 150 companies was obtained. The data analysis technique used is multiple linear regression analysis. The sampling method in this study uses the purposive sampling method. The size of the company is proxied by SIZE, the capital structure is proxied by the Debt to Equity Ratio (DER), the profitability is proxied by Return On Asset (ROA) and the value of the company is proxied by Price to Book Value (PBV). Profitability partially has a significant effect on the company's value. Meanwhile, the size of the company and the capital structure have no effect on the value of the company.
PROPOSED MARKETING STRATEGY TO INCREASE SALES IN REPELLENT CATEGORY Al Muntasar
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.v8i2.13583

Abstract

This research investigates the marketing strategy of mosquito repellent product the Indonesian market. It aims to identify factors influencing its market performance and propose actionable strategies to increase sales. Using a mixed-methods approach that combines internal and external market analysis, the study evaluates products's strengths, weaknesses, opportunities, and threats (SWOT) while focusing on market dynamics, consumer behavior, and competitor benchmarking. The research underscores the importance of aligning marketing strategies with evolving consumer preferences, particularly young mothers seeking safe, effective, and affordable solutions for their families. The findings highlight the role of product innovation, promotional campaigns, and strategic pricing in driving consumer engagement and loyalty. Additionally, this study recommends improving distribution networks, enhancing digital marketing efforts, and fostering trust through consistent product quality. The implementation of a customer-centric approach is emphasized, supported by detailed action plans targeting segmentation, positioning, and brand loyalty. By addressing existing challenges and leveraging market opportunities, this study provides a comprehensive roadmap to sustain and enhance its competitive edge market demands.
PENGARUH PENGGUNAAN TEKNOLOGI DIGITAL DAN MEMORI RANTAI PASOK TERHADAP KETAHANAN SERTA KETANGGUHAN RANTAI PASOK PADA INDUSTRI PERBANKAN SWASTA Najwa Nathania Aisyah Pahlevi; Wahyuningsih Santosa
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.v7i6.13680

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan teknologi digital dan memori rantai pasok terhadap ketahanan dan ketangguhan rantai pasok di industri perbankan swasta. Hasil penelitian menunjukkan bahwa teknologi digital, seperti Internet of Things (IoT), big data analytics, dan blockchain, memiliki pengaruh signifikan terhadap peningkatan ketahanan rantai pasok. Teknologi ini meningkatkan visibilitas serta efisiensi dalam merespons gangguan yang terjadi. Selain itu, teknologi digital juga berkontribusi pada ketangguhan rantai pasok melalui optimalisasi operasional dan kolaborasi lintas fungsi. Memori rantai pasok berperan penting dalam memperkuat hubungan antara teknologi digital dan ketangguhan rantai pasok. Dengan memori rantai pasok, organisasi dapat belajar dari gangguan sebelumnya, mempercepat proses pengambilan keputusan, dan meningkatkan efisiensi saat menghadapi krisis. Kombinasi antara teknologi digital dan memori rantai pasok membentuk fondasi yang kuat untuk menciptakan rantai pasok yang lebih tangguh dan adaptif terhadap dinamika lingkungan global yang terus berubah.
ANALISIS SUPPLY CHAIN PADA PT MAYORA INDAH TBK Alif Piya Nurul Hasanah; Dian Fitriani; Try Mustika Murty; Vina Srimaulani; Sopyan Saori
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (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.v8i3.13756

Abstract

Penelitian ini bermaksud guna menakar rantai pasok PT Mayora Indah Tbk. Studi menggunakan metodologi kualitatif, teknik pencarian online, dan sumber dari jurnal terkait. Untuk memberikan kajian ringkas mengenai rantai pasok yang mencakup unsur-unsur signifikan yang berdampak pada kinerja, analisis ini dilakukan untuk mengidentifikasi rantai pasok pada PT Mayora Indah Tbk. Perencanaan dan administrasi persediaan, pengiriman, control kualitas, kerjasama antara mitra bisnis, dan penggunaan teknologi informasi ialah beberapa topik yang akan dibahas. Merencanakan dan mengelola persediaan ialah komponen penting dari rantai pasok yang menjamin ketersediaan barang yang benar pada waktu yang tepat. Fase penting dari rantai pasok ialah transportasi dan distribusi, dimana pengiriman produk yang tepat waktu dan efektif diperlukan. Memilih bentuk transportasi terbaik, merencanakan rute terbaik, dan mengelola operasional gudang dengan baik. Memantau dan menilai item sebagai bagian dari control kualitas membantu menjamin bahwa standar kualitas yang ditentukan terpenuhi. Dalam rantai pasok, kerjasama antar bisnis sangat penting. Mitra bisnis dapat meningkatkan produktivitas, mengurangi ketidakpastian, dan menawarkan nilai. Menurut temuan penelitian, rantai pasok memiliki dampak signifikan pada bisnis, terutama dalam hal meningkatkan efisiensi rantai pasok dan membantu bisnis tumbuh dan berkembang. Kata kunci : SCM, ERP, Produk
VALUATION AND BUSINESS PERFORMANCE ANALYSIS OF PT. IMC PELITA LOGISTIK .TBK (PSSI) Pandumulia Segalapuja Hasayangan; Isrochmani Murtaqi; Oktofa Yudha Sudrajad
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.v8i2.13788

Abstract

This study investigates the valuation and financial performance of PT. IMC Pelita Logistik Tbk. (PSSI), a player in Indonesia's shipping and logistics industry. Using an absolute valuation method with Free Cash Flow to the Firm (FCFF) and Weighted Average Cost of Capital (WACC), PSSI's intrinsic value per share was determined to be US$ -0.0391, significantly below its market price of US$ 0.0278, indicating that the stock is overvalued. For relative valuation, the metrics used were Price to Earnings Ratio (PER), Price to Book Value (PBV), and Enterprise Value to EBITDA (EV/EBITDA). PSSI's PER (3.56) is lower than its peers (6.43), but its PBV (0.86) and EV/EBITDA (3.18) are higher than the average of its peers (0.68 and 2.33), indicating overvaluation. The author prioritizes EV/EBITDA as it provides a more comprehensive assessment compared to PER. The financial performance analysis includes profitability, liquidity, activity, and solvency ratios. The final recommendation for investors is to sell, as PSSI is overvalued based on absolute valuation, PBV, and EV/EBITDA metrics.
ANALISIS VALUASI SAHAM PERUSAHAAN IDX HIGH DIVIDEND 20 DENGAN METODE PRICE EARNINGS RATIO (PER) DAN DIVIDEND DISCOUNTED MODEL (DDM) SEBAGAI DASAR KEPUTUSAN INVESTASI Naufal Al-Isyraqi Herres; Heni Nurani Hartikayanti
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.v8i2.13853

Abstract

Studi ini bertujuan untuk menganalisis valuasi saham pada perusahaan konstituen IDXHIDIV20 di Bursa Efek Indonesia selama periode 2019-2023. Penelitian berfokus pada empat objektif utama: (1) penentuan nilai intrinsik saham melalui implementasi Dividend Discounted Model dan Price Earnings Ratio, (2) evaluasi posisi valuasi saham untuk mengidentifikasi kondisi undervalued, overvalued, atau correctly valued, (3) formulasi rekomendasi keputusan investasi berdasarkan status valuasi, dan (4) analisis komparatif akurasi metode valuasi. Metodologi penelitian berbasis pada data sekunder yang bersumber dari laporan keuangan dan data historis perdagangan saham. Pengambilan sampel dilakukan melalui teknik purposive sampling dengan kriteria yang telah ditetapkan, menghasilkan tujuh entitas yang memenuhi syarat. Hasil penelitian mengindikasikan bahwa dua entitas menunjukkan persistensi kondisi undervalued, sementara lima entitas lainnya memperlihatkan fluktuasi valuasi selama periode observasi. Analisis komparatif menggunakan Root Mean Square Error yang menunjukkan bahwa metode Price Earnings Ratio memiliki superioritas dalam hal akurasi, meskipun tidak terdapat perbedaan yang signifikan antara kedua metode valuasi. Kata Kunci: Dividend Discounted Model, Price Earnings Ratio, Root Mean Square Error, valuasi saham, dan nilai intrinsik.
ANALISIS DESAIN KEMASAN YOGURT DRINK CIMORY TERHADAP KEPUASAN PELANGGAN PADA PT. CISARUA MOUNTAIN DAIRY (CIMORY) Intan Kamil Dwi Permadi; Mutiara Shinta Kusmayadi; Silla Prasasti; Zidan Zidan; Sopyan Saori
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (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.v8i3.13868

Abstract

Kemasan memiliki peran penting dalam meningkatkan kepuasan pelanggan, terutama di sektor makanan dan minuman. Penelitian ini berfokus pada analisis pengaruh desain kemasan Yogurt Drink Cimory terhadap kepuasan pelanggan. Metode yang digunakan adalah pendekatan kualitatif, dengan mengumpulkan data dari jurnal ilmiah dan sumber daring yang relevan. Hasil penelitian menunjukkan bahwa elemen desain seperti warna, bentuk, dan informasi pada kemasan berkontribusi secara signifikan terhadap pengalaman konsumen. Warna yang menarik menciptakan kesan positif, desain kemasan yang ergonomis memberikan kenyamanan saat digunakan, dan informasi yang jelas serta relevan pada label meningkatkan pemahaman konsumen terhadap produk. Faktor-faktor ini secara keseluruhan mampu meningkatkan rasa puas pelanggan terhadap produk. Penelitian ini merekomendasikan PT. Cisarua Mountain Dairy (Cimory) untuk terus berinovasi dalam desain kemasan agar tetap sesuai dengan kebutuhan dan preferensi pelanggan. Dengan demikian, kemasan tidak hanya berfungsi sebagai pelindung produk tetapi juga menjadi alat penting dalam membangun pengalaman pelanggan yang memuaskan dan mendukung loyalitas merek di tengah persaingan pasar yang ketat. Kata Kunci : Desain Kemasan, Yogurt Drink , Kepuasan Pelanggan
PROPOSED INTEGRATED MARKETING COMMUNICATION STRATEGY TO INCREASE CONSUMER-BASED BRAND EQUITY FOR LIFEBUOY SOAP Bianca Hediana; Satya Aditya Wibowo; Yudo Anggoro
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.v8i2.13876

Abstract

This research delves into the revitalization of Lifebuoy's consumer-based brand equity by developing and implementing a comprehensive integrated marketing communication (IMC) strategy. The study addresses the brand's declining equity by conducting a thorough analysis of its internal and external environments. A mixed-methods research approach, encompassing both quantitative and qualitative data collection techniques, was employed to gain a deeper understanding of consumer behavior, preferences, and the competitive landscape. Key findings from the research indicate that Lifebuoy operates in a highly competitive market, facing intense rivalry from established brands like Biore, Dettol, and Nuvo. Consumer behavior is primarily driven by hygiene concerns, skin health, and affordability, with a growing emphasis on additional benefits. Despite its strong brand equity, product quality, and innovative offerings, Lifebuoy faces challenges in maintaining its market leadership. To address these challenges and revitalize the brand, a comprehensive IMC strategy is proposed. This strategy leverages a multi-channel approach, incorporating advertising, sales promotion, public relations, digital marketing, online marketing, mobile marketing, direct marketing, and event marketing. By effectively implementing this strategy, Lifebuoy can strengthen its brand equity, increase market share, and solidify its position as a leading antibacterial soap brand.

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