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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
 336   337   338   339   340 
PENGARUH SHOPPING LIFESTYLE DAN HEDONIC SHOPPING MOTIVATION SEBAGAI VARIABEL INTERVENING TERHADAP IMPULSIVE BUYING PADA GENERASI Z MELALUI PLATFORM E-COMMERCE SHOPEE Farida, Afifah Nur; Susilawati, Wati
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (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: 10.31539/2t5kr835

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh shopping lifestyle dan hedonic shopping motivation terhadap impulsive buying di kalangan generasi Z yang menggunakan platform e-commerce Shopee, serta untuk mengeksplorasi peran kedua variabel tersebut sebagai variabel intervening dalam hubungan antara faktor-faktor lain dan perilaku impulsive buying . Metode penelitian yang digunakan adalah pendekatan kuantitatif deskriptif dengan teknik Structural Equation Model (SEM) dan bantuan software SmartPLS. Sampel penelitian terdiri dari 100 responden generasi Z yang aktif menggunakan e-commerce Shopee, yang dipilih melalui teknik purposive sampling . Data primer dikumpulkan melalui kuesioner skala Likert 1-5, dan dianalisis menggunakan SEM. Hasil penelitian menunjukkan bahwa shopping lifestyle dan hedonic shopping motivation berpengaruh positif dan signifikan terhadap impulsive buying pada generasi Z di platform Shopee. Shopping lifestyle dan hedonic shopping motivation juga berperan sebagai variabel intervening yang memperkuat pengaruh antara faktor-faktor lain dan perilaku impulsive buying . Penelitian ini memberikan wawasan berharga bagi platform e-commerce Shopee untuk memahami perilaku belanja generasi Z, serta bagi konsumen generasi Z untuk lebih bijak dalam berbelanja online. Penelitian ini juga memberikan rekomendasi untuk penelitian selanjutnya, seperti memperluas cakupan penelitian dan meneliti variabel-variabel lain yang mempengaruhi impulsive buying .
ANALYSIS OF THE FINANCIAL HEALTH OF BANK SYARIAH INDONESIA THROUGH LIQUIDITY RATIOS (CASH RATIO, FDR, AND LCR) FOR THE PERIOD 2021-2023 Hapsari, Wahyu Dewi; Utami, Budi Barata Kusuma
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (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/sp9b6a84

Abstract

The article examines the financial health of Bank Syariah Indonesia (BSI) through liquidity ratios—Cash Ratio, Financing to Deposit Ratio (FDR), and Liquidity Coverage Ratio (LCR)—during 2021-2023, a period marked by post-pandemic recovery and economic uncertainties. Drawing on literature from Brigham & Houston (2021), IFSB (2021), and OJK (2023), the study employs a quantitative descriptive methodology, analyzing BSI's financial reports to assess liquidity performance. Results reveal a stable Cash Ratio (20%-50%) an optimal FDR (73%-81%), and a high LCR (above 100%), demonstrating BSI's effective liquidity management and adherence to sharia principles. The findings highlight BSI's strong financial health but emphasize the need for proactive liquidity management to navigate future economic challenges. 
ANTARA DATA DAN FISIK: MENELUSURI MISTERI PERSEDIAAN YANG MENGHILANG DALAM SISTEM INFORMASI AKUNTANSI Richnady, Wishen; Yantiana, Nella; Rusliyawati, Rusliyawati
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (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/yh807r48

Abstract

Perkembangan sistem informasi akuntansi dapat dirasakan manfaatnya terutama pada perusahaan ritel dalam mengelola persediaan. Namun penggunaan sistem informasi akuntansi masih membuat perusahaan mengalami kehilangan persediaan, sehingga hal ini menimbulkan selisih persediaan antara data dan fisik, seperti kasus yang terjadi pada CV Cindayu. CV Cindayu merupakan perusahaan ritel yang menjual berbagai barang kebutuhan masyarakat setempat. Tujuan dari penelitian ini adalah untuk mencari tahu faktor apa saja penyebab hilangnya persediaan dan seberapa penting peran sosial dalam menggunakan sistem informasi akuntansi. Metode yang digunakan adalah metode kualitatif deskriptif dengan menggunakan pendekatan studi kasus. Penelitian ini menggunakan wawancara mendalam bersama karyawan CV Cindayu untuk memperoleh data primer secara langsung. Peneliti juga melakukan observasi secara langsung pada CV Cindayu untuk mengetahui bagaimana prosedur dan pengendalian internal terhadap pengelolaan persediaan.  Hasil penelitian menunjukan bahwa sistem informasi akuntansi yang digunakan pada CV Cindayu sudah baik, namun yang menyebabkan hilangnya persediaan adalah kurangnya pengendalian internal dan peran sosial yang bekerja.
DETERMINAN PERSISTENSI LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI PEMODERASI Marpaung, Devi Rianti; Hijriah, Amanah; Mustika, Ira Grania
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (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: 10.31539/01vazt65

Abstract

Profit is a crucial factor for investors when making investment decisions. It is important for a company to have high-quality or persistent earnings, as these can indicate future profitability. This study aims to analyze the influence of firm size, debt level, and cash flow volatility on earnings persistence, with managerial ownership serving as a moderating variable. The population used in this study consists of 10 banking companies included in the PRIMBANK10 index and listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The entire population was used as the sample, resulting in 40 data observations. This research employs a quantitative approach. The tests used include panel data regression analysis and moderated regression analysis, conducted using EViews 12. The results of the study show that firm size has a significant effect on earnings persistence. Meanwhile, debt level and cash flow volatility do not affect earnings persistence, and managerial ownership as a moderating variable does not strengthen the relationship between firm size, debt level, and cash flow volatility on earnings persistence.
INFLUENCE BOARD OF DIRECTOR CHARACTERISTICS AND LIQUIDITY ON FINANCIAL PERFORMANCE Komariah, Dewi; Purwaningsih, Eny
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (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/ejpry874

Abstract

This study was conducted with the aim of analyzing the influence of board of directors characteristics and liquidity levels on the financial performance of consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The independent variables in this study consist of board size (Board Size) measured by the total number of board members; board independence (Board Independence) calculated by comparing the number of independent board members to the total board members; board diversity (Board Diversity) calculated by calculating the proportion of female board members to the total board members; board composition (Board Composition) measured by the proportion of board members with master's degrees; and liquidity (Current Ratio) obtained by comparing current assets to current liabilities. Meanwhile, the dependent variable in this study is financial performance measured using Return on Assets (ROA), which is the ratio between net profit and total assets. The sample in this study consists of 15 consumer sector companies selected over five years of observation, resulting in 75 observational data. This study applies multiple linear regression analysis methods with the support of SPSS software, and is equipped with classical assumption tests to ensure the validity of the model used. Simultaneous test results show that all independent variables collectively have a significant influence on financial performance. Partially, board size, board composition, and liquidity were found to have a positive and significant effect on financial performance, while board independence and board diversity did not. This study contributes to strengthening empirical evidence that certain board characteristics and liquidity conditions can be strategic considerations in efforts to improve corporate financial performance, particularly in the consumer sector.

Page 340 of 340 | Total Record : 3395

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