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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 4,226 Documents
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POTENSI DIVERSIFIKASI PASAR EKSPOR RUMPUT LAUT INDONESIA Rachmawati, Evi; Saputera, Denny
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/jkpx4z48

Abstract

Diversifikasi pasar rumput laut Indonesia ke pasar non tradisional merupakan salah satu cara untuk meningkatkan nilai ekspor dan mengurangi ketergantungan terhadap pasar tradisional. Tujuan penelitian dilakukan untuk mengidentifikasi pasar non tradisional rumput laut Indonesia sekaligus menganalisis pangsa pasar rumput laut Indonesia di negara non tradisional. Analisis dilakukan selama periode 2012-2023. Metode Statistic Trand Ranking (STR), Structural (Exports) Match Index (SMI), dan demand index digunakan untuk mengidentifikasi pasar ekspor non tradisional rumput laut Indonesia, serta kuantitaif untuk menganalisis pangsa pasar rumput laut Indonesia di negara non tradisional. Temuan dari analisis menunjukan bahwa terdapat 8 negara yang dikatagorikan sebagai negara pasar non tradisional rumput laut Indonesia yaitu Amerika Serikat, Denmark, Cabo Verde, Singapura, Timor Leste, Prancis, Brazil, dan Belanda. Negara non tradisional dengan pangsa ekspor rumput laut tertinggi yang dianalisis melalui Market Share Index adalah Prancis dan Denmark. Atas pertimbangan nalisis yang telah dilakukan pada penelitian ini, negara-negara non tradisional yang berpotensi untuk pengembangan pasar ekspor rumput laut Indonesia adalah Prancis, Denmark, Amerika Serikat, Belanda, Brazil, Timor-Leste, dan Singapura.
PENGARUH GREEN MARKETING DAN DIGITAL BRANDING TERHADAP SUSTAINABILITY BRANDING SERTA DAMPAKNYA TERHADAP KEPUASAN PELANGGAN Tjahjaningsih, Endang; Cahyani, Alya Takwarina
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/costing.v8i4.14854

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh green marketing dan digital branding terhadap sustainability branding serta dampaknya terhadap kepuasan pelanggan batik pewarna alami di Kota Semarang. Penelitian dilatarbelakangi oleh meningkatnya kesadaran konsumen terhadap produk ramah lingkungan dan pentingnya integrasi strategi digital dalam membangun merek yang berkelanjutan. Penelitian menggunakan pendekatan kuantitatif dengan metode survey. Sampel penelitian berjumlah 100 responden yang merupakan pelanggan batik pewarna alami di Kota Semarang, dipilih dengan teknik purposive sampling. Hasil penelitian menunjukkan bahwa green marketing berpengaruh positif dan signifikan terhadap sustainability branding, digital branding berpengaruh positif dan signifikan terhadap sustainability branding, dan sustainability branding berpengaruh positif dan signifikan terhadap kepuasan pelanggan. Implikasi praktis dari penelitian ini adalah perlunya penguatan implementasi green marketing dan optimalisasi strategi digital branding untuk membangun sustainability branding yang efektif dalam industri batik pewarna alami.  
PEMANFAATAN TEKNOLOGI PERKANTORAN DAN KOMUNIKASI INTERNAL DALAM MENINGKATKAN KINERJA PERUSAHAAN PT XYZ Agustin, Madu Evi; Sundari, Ocky
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/costing.v8i4.15171

Abstract

Penelitian ini bertujuan untuk memahami bagaimana teknologi perkantoran dan komunikasi internal dimanfaatkan di PT XYZ. Dengan menggunakan metode kualitatif, data dikumpulkan melalui wawancara semi-terstruktur dengan karyawan PT XYZ. Hasil penelitian menunjukkan bahwa: (i) penggunaan teknologi perkantoran dapat mempercepat proses kerja, meningkatkan akurasi, dan menjaga keamanan data; (ii) komunikasi internal melalui email, WhatsApp, Zoom, dan saluran lainnya mempercepat aliran informasi, meningkatkan koordinasi antardepartemen, serta memperkuat keterlibatan karyawan; (iii) hambatan penggunaan teknologi seperti keterbatasan infrastruktur dan pemadaman listrik diatasi dengan peningkatan perangkat keras dan penyediaan genset; (iv) kendala dalam komunikasi internal seperti miskomunikasi, keterlambatan informasi, dan kurangnya partisipasi diselesaikan dengan memanfaatkan berbagai saluran komunikasi dan mengadakan pertemuan rutin; (v) penggunaan teknologi perkantoran membantu mempercepat pengambilan keputusan, memperlancar alur kerja, dan mendukung kolaborasi lintas departemen; (vi) komunikasi internal yang efektif memperkuat hubungan antarpegawai, memastikan informasi tersampaikan dengan baik, dan mendukung pencapaian tujuan perusahaan.
FEASIBILITY STUDY OF CNC MACHINE INVESTMENT TO OPTIMIZE MAIN WORKSHOP OPERATIONS AT PT BUKIT ASAM TBK Satriawan, Rizki; Sudrajad, Oktofa Yudha
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/xh5d5657

Abstract

PT Bukit Asam Tbk (PTBA), a company operating in the coal mining industry, is currently facing challenges in improving operational efficiency, especially in the maintenance and repair activities at the Coal Handling Facility (CHF). The increasing demand for components and spare parts reveals the shortcomings of conventional machinery in terms of precision, productivity, and cost-effectiveness. In response, PTBA is exploring the possibility of investing in Computer Numerical Control (CNC) machines to enhance output and lower long-term operational costs. This study investigates the feasibility of such an investment using capital budgeting techniques, including Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PBP), and Profitability Index (PI). To further examine potential uncertainties, a risk assessment was carried out through sensitivity analysis and Monte Carlo simulation. The findings show that the investment is financially sound, generating an NPV of IDR 5.26 billion, an IRR of 18%, and a payback period of 6 years and 4 months, with a 93.7% likelihood of achieving a positive return. With proper execution—such as optimizing production processes, maximizing machine utilization, and providing adequate workforce training—the CNC machine investment is anticipated to significantly improve operational performance, reduce dependency on third-party suppliers, and support PTBA’s long-term strategic goals.
PENGARUH INTERNAL CORPORATE SOCIAL RESPONSIBILITY DAN EMPLOYEE ENGAGEMENT TERHADAP EFEKTIVITAS KERJA PERAWAT DI RUMAH SAKIT HARAPAN SEHAT SLAWI Mahardika, Yudia; Arlette, Arlette; Lestari, Yuniati
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 5 (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/nj271524

Abstract

Nurse is very important in the implementation of health services in hospitals. In reality, there are many problems related to work effectiveness, especially for nurses in Indonesia. The problem of nurse work effectiveness by existing internal corporate social responsibility. Another factor of work effectiveness problem of nurses by low employee engagement. The purpose of this study to determine the effect of internal corporate social responsibility and employee engagement on nurses work effectiveness at RS. Harapan Sehat Slawi. This study using quantitative method, sample size is 52 respondents. The data analysis technique is multiple linear regression analysis. The significance value of the t-test on Internal Corporate Social Responsibility towards work effectiveness was 0.000 (t-value was 3.978). The significance value of the t-test on Employee Engagement towards work effectiveness is 0.006 (t-value is 4.520). The calculated F value is 16.382 with a significance level of 0.000. The conclusion of this study is that Internal corporate social responsibility has a positive and significant influence to nurse work effectiveness, Employee engagement has a positive and significant influence to nurses work effectiveness, Internal corporate social responsibility and employee engagement simultaneously have a positive and significant influence to nurses work effectiveness in RS. Harapan Sehat Slawi.
EKONOMI GIG DAN KERJA JARAK JAUH DI KOTA JAYAPURA: IMPLIKASI TERHADAP KESEJAHTERAAN PEKERJA DAN KEBIJAKAN KETENAGAKERJAAN Harikedua, Alfani Laura
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/z4pxgm53

Abstract

Perkembangan teknologi digital telah mendorong munculnya ekonomi gig dan kerja jarak jauh sebagai bentuk baru dalam dunia kerja, termasuk di Kota Jayapura. Studi ini bertujuan untuk menganalisis dampak ekonomi gig dan kerja jarak jauh terhadap kesejahteraan pekerja serta implikasinya terhadap kebijakan ketenagakerjaan di tingkat lokal. Penelitian ini menggunakan pendekatan critical review terhadap sumber-sumber sekunder seperti jurnal ilmiah, laporan kebijakan, dan data statistik. Hasil penelitian menunjukkan bahwa meskipun fleksibilitas kerja meningkat, sebagian besar pekerja menghadapi tantangan berupa ketidakpastian pendapatan, kurangnya perlindungan sosial, dan beban kerja yang tidak teratur. Temuan ini menekankan perlunya penyesuaian regulasi ketenagakerjaan yang mampu mengakomodasi dinamika baru dalam dunia kerja digital guna menjamin kesejahteraan dan perlindungan yang setara bagi seluruh pekerja.
THE INFLUENCE OF LIVE STREAMING STIMULI ON IMPULSE BUYING BEHAVIOR OF FASHION PRODUCTS AND USER STICKINESS ON SHOPEE AND TOKOPEDIA LIVE Pangihutan, Gorga Agustinus; Agus, Anna Amalyah
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/jcdcaq47

Abstract

The growth of e-commerce in Indonesia has driven the integration of live streaming as a dynamic marketing tool. This research explores how live streaming stimuli affect both impulse buying behavior and user engagement, with perceived hedonic value acting as a mediating factor. Employing a quantitative method through Structural Equation Modeling (SEM) and surveying 300 participants, the study reveals that live streaming stimuli have a significant impact on triggering impulsive purchases and fostering user interaction. Additionally, perceived hedonic value plays a key role in strengthening consumer engagement with e-commerce platforms. The findings offer valuable insights for marketers and online platforms to develop more impactful live streaming strategies for product promotion.
PENGARUH DEBT COVENANT DAN BEBAN PAJAK TERHADAP TRANSFER PRICING DENGAN TAX MINIMIZATION SEBAGAI VARIABEL MODERASI Sofi, Fila; Fahmi, Muhammad; Rusmita, Sari
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/xyb78q04

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis hubungan antara debt covenant dan beban pajak terhadap keputusan transfer pricing dengan tax minimization moderasi pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI). Jenis penelitian ini adalah penelitian kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dalam laporan keuangan tahunan perusahaan sektor energy yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Sampel dipilih melalui metode purposive sampling purposive sampling dengan jumlah sampel, menghasilkan 13 perusahaan. Analisis data dilakukan dengan Moderated Regression Analysis (MRA) menggunakan SPSS. Hasil penelitian ini mengungkapkan bahwa debt covenant berpengaruh negatif signifikan terhadap transfer pricing, sementara beban pajak berpengaruh positif signifikan terhadap transfer pricing. Tax Minimization tidak mampu memoderasi hubungan antara debt covenant terhadap transfer pricing dan Tax minimization juga tida mampu memoderasi hubungan beban pajak pada transfer pricing. Hasil studi ini diharapkan memberikan acuan bagi para invenstor dan khalayak luas dalam memahami fenomena transfer pricing
PENGARUH KAPASITAS SUMBER DAYA MANUSIA DAN SIPD TERHADAP PENGELOLAAN KEUANGAN Wijaya, Muji Cahyo; Sari, Ati Retna; Irianto, Mochamad Fariz
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/qq7nc884

Abstract

Quality financial management in local governments requires competent human resources and integrated information systems. This study aims to examine the influence of human resource (HR) capacity and the use of the Regional Government Information System (SIPD) on financial management performance. A quantitative approach was employed through a survey of 35 staff members involved in financial operations at the General Affairs Division of the Regional Secretariat of Malang Regency. The results of the study indicate that both Human Resources (HR) and the utilization of the Regional Government Information System (SIPD) have a positive and significant effect on financial management, with coefficient values of 0.617 (sig. 0.000) and 0.242 (sig. 0.045), respectively. These findings highlight the importance of enhancing employee competencies and optimizing information technology utilization to improve the effectiveness and accountability of regional financial management.
SOFT SYSTEM METHODOLOGY (SSM) APPROACH TO ADDRESS ORGANIZATIONAL INEFFICIENCIES IN HUFF AND PUFF OPERATIONS Warsiyanto, Faizal Ardi; Sunitiyoso, Yos; Budiarso, Budiarso
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/costing.v8i4.15552

Abstract

The success of maintaining production in heavy oil fields is highly dependent on the effectiveness of Huff and Puff operations. However, in practice, this effectiveness is often hampered by technical limitations, budget constraints, organizational incompatibilities, and administrative inefficiencies. This study highlights issues at PT Energi Mega Persada (EMP), where a lack of communication and coordination between the engineering team, field teams (production and well service), and support functions (finance, procurement, and SHE) creates significant operational barriers. Each function has different priorities engineering focuses on reservoir optimization, field teams on operational execution, and support functions on regulatory compliance and budgeting but there is no integrated mechanism to align these priorities. This research uses Soft Systems Methodology (SSM) as a managerial approach to analyze organizational dynamics and identify root causes from the perspective of various stakeholders. Through systemic mapping of inter-functional conflicts and barriers, SSM enables the development of an integrated strategy that integrates technical and managerial decisions. The analysis results show that operational success is not solely determined by technology, but also by cross-functional collaboration, adaptive leadership, and integration between corporate strategy and operational conditions in the field. The application of SSM helps EMP formulate a more efficient, responsive, and aligned coordination framework with long-term production goals.

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