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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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The Pengaruh Kompensasi Dan Lingkungan Kerja Terhadap Kepuasan Kerja Yang Berdampak Pada Kinerja Salesman Pada Honda Kumala Karawang Widjaja Makmur; Sonny Hernosa; Nunung Nurhasanah
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): 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.v5i2.2532

Abstract

This study aims to provide empirical evidence about the effect of compensation, work environment on job satisfaction which has an impact on salesman performance at Honda Kumala Karawang. The population and research sample used were 83 sales people with the sampling technique being the saturated sampling method. The analytical method used is path analysis. The results showed that compensation and work environment partially had a positive and significant effect on salesman job satisfaction at Honda Kumala Karawang, compensation and work environment partially had a positive and significant effect on salesman performance at Honda Kumala Karawang and job satisfaction partially had a positive and significant effect on salesman performance on Honda Kumala Karawang. Simultaneously shows that compensation and work environment on job satisfaction have a positive and significant impact on the performance of Salesman Honda Kumala Karawang. Keywords: compensation, work environment, job satisfaction, performance
Pengaruh Kualitas Pelayanan Terhadap Loyalitas Pelanggan Pada Masa Pandemi Covid-19 Dengan Kepercayaan Pelanggan Sebagai Variabel Intervening Rin Rin Riyanti; Kokom Komariah; Erry Sunarya
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): 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.v5i2.2542

Abstract

The research was aimed atdeterminating Influences service quality toward customer loyalty during the Covid-19 pandemic with case Studies to Matahari Departement Store Costumers of Sukabumi City throgh the mediation of Costumer Trust. The research method used in the research was descriptive and associative with purposive sampling technique in which questionnaires were distributed to 400 respondents who were the customers of Matahari Department Store of Sukabumi City. The technique of analyzing data applied by the researcher was Structural Equation Modelling (SEM) with the help of data tabulating software IBM SPSS AMOS 24. The results of the research show that service quality influence positively and significantly toward customer trust customer trust influences positively and significantly toward customer loyalty, and customer trust mediates the relationship between service quality with customer loyalty. Keywords: Service Quality, Customer Trust, Customer Loyalty
Pengaruh Asosiasi Merek Terhadap Keputusan Pembelian Dengan Kesadaran Merek Sebagai Variabel Intervening Arini Wahyunina Putri; Asep Muhammad Ramdhan; R Deni Muhammad Danial
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): 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.v5i2.2544

Abstract

The research was aimed at determining the influence of brand awareness in mediating the relationship between brand associations toward buying decision. The research methods applied were associative descriptive and cluster sampling method by spreading out online questionnaires to 385 students who were Oppo users in Sukabumi city. The technique of analyzing data used in the research was Structural Equation Modeling (SEM) with the help of data tabulating software IBM SPSS AMOS 24. The results of the research show that brand association influence significantly toward brand awareness, brand awareness influences positively and significantly toward buying decision, and brand awareness mediates the relationship of brand awareness toward buying decision. Keywords: Brand Association, Brand Awareness, Buying Decision
Pengaruh Pemasaran Sosial Media Terhadap Ekuitas Merek Dengan Nilai Pelanggan Sebagai Variabel Intervening Hana Qurota A'yun; Asep Muhammad Ramdan; Nor Norisanti
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): 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.v5i2.2546

Abstract

The research was aimed at determining the mediation’s influence of customer value in the relationship of Media Social Marketing of Brand Equity. The methods used in the research were descriptive-associative and cluster sampling method. Spreading out questionnaires to 390 respondents who were the costumers of the local fashion brand Mayoutfit in Sukabumi City. The technique of analysing data was Structural Equation Modelling analysis technique assisted by AMOS Ver 23. The results of the research show that social media marketing influences significantly toward Customer Value, The Customer value Influences toward Brand Equity, and Costumer Value Mediating the relationship of Social Media marketing to Brand Equity in a way partial mediation. Keywords : Social Media, Costumer Value, Brand Equity
Pengaruh Audit Tenure, Ukuran Perusahaan, Ukuran Kap, Umur Perusahaan Terhadap Audit Delay Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015- 2019 Rizky Yanuar Christianta Tarigan; Wenny Anggresia Ginting; Yulia Theresia Tambunan
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): 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.v5i2.2548

Abstract

Becoming a public company is one of the way for a company to survive of business competition. Especially mining companies that we know that not a little capital is needed in developing their business. Therefore, it is very important for mining companies to pay attention to delays in the publication of audited financial statements for attract investors. In this study, the multiple linear method using outlier transform is used by the researcher. So that this study conclude that audit tenure and company size has no effect on audit delay. KAP size and company age leaven a negative effect on audit delay. Keywords: Audit Delay, Audit Tenure, Company Size, KAP Size, Company Age
Pengaruh Komunikasi Kerja , Kepemimpinan dan Pelatihan kerja terhadap Kepuasan Kerja karyawan PT. Sepatu Bata Juanda Situmorang; Yuli Rama Dewi; Monarisa Ritiani Br Ginting; Rafida Khairani
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): 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.v5i2.2549

Abstract

This study aims to determine the effect of work communication on job satisfaction of employees of PT. Sepatu Bata, knowing the influence of leadership on job satisfaction of employees of PT. Sepatu Bata, knowing the effect of job training on job satisfaction of employees of PT Sepatu Bata and knowing the effect of work communication, leadership and job training simultaneously on job satisfaction of employees of PT Sepatu Bata is implemented at PT Sepatu Bata with a population of all 25 employees of PT Sepaatu Bata. By using total sampling, this research sample obtained 25 people. The results of the research partially obtained the tcount of work communication (X1) was 3.043 and the t table value was 2.059 provided that the value of tcount> t table (3.043> 2.059) and the value of sig <0.06 (0.000 <0.05), the value of tcount of leadership ( X2) is 2.720 and the t-table value is 2.059 provided that the tcount> ttable (2.720> 2.059) and the sig value <0.05 (0.013 <0.05), the tcount value for job training (X3) is 3.720 and the t table value is 2.059 with provisions for the value of tcount> ttable (3.207> 2.059) and the value of sig <0.05 (0.004 <0.05), the simultaneous effect of the Fcount value of work communication (X1), leadership (X2) and job training (X3) is 39.728 and the value t table is 2.758 with the provision that the value of Fcount> Ftable (39.728> 2.758) and the sig value <0.05 (0.000 <0.05. The Adjusted RSquare value is 0.829 or adjusted R2 x 100% of 82.90%, meaning that the independent research variable is in the form of Work communication, leadership and job training contribute ih great in explaining the job satisfaction of 82.90% while the remaining 17.10% is influenced by other factors outside the research. The conclusion of the study is partially job communication has a significant effect on job satisfaction, leadership has a significant effect on job satisfaction, job training has a significant effect and is a dominant variable that affects job satisfaction and simultaneously job communication, leadership and job training have a significant effect on job satisfaction. Keywords : job communication, leadership, job training, job satisfaction
Analisis Media Sosial Instagram Dan Suasana Cafe Terhadap Kepercayaan Konsumen Di Era New Normal (Survei Pada Followers Instagram Industri Café Palabuhanratu) Ce Mutia Izmilla; Asep Muhammad Ramdhan; Nor Norisanti
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): 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.v5i2.2551

Abstract

This study aims to determine the relationship between Instagram social media and cafe atmosphere on consumer trust in the new normal era. The method used by the researcher is descriptive associative and distributing questionnaires with a sample of 327 respondents at the Followers cafe industry in Palabuhanratu. Researchers used data analysis techniques, namely multiple linear regression assisted by SPSS 24 software. The results of the research studied by researchers can show that Instagram social media and cafe atmosphere affect consumer confidence. Keyword : Social Media Instagram, Store Atmosphere, Coustumer Trust
Abstrak Analisis Orientasi Pasar Dan Keunggulan Bersaing Dalam Melakukan Upaya Keberlangsungan UMKM Pada Masa Covid-19 (Survey Pada UMKM Minuman Di Kota Sukabumi) Fitriani Fitriani; R Muhammad Danial; Kokom Komariah
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): 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.v5i2.2573

Abstract

The research was aimed at determining the amount of the influence of market orientation and competitive advantage toward sustainability caused by a decline in sales of beverage Small-Middle Enterprises (SMEs) in Sukabumi City. The objects of the research were Market Orientation (variable X1), Competitive Advantage (variable X2) and Sustainability (variable Y). The research methods applied was quantitative method with descriptive and associative approach, namely a method that deployed statistical calculations aimed to determine the influence or relationship of two or more variables. The techniques of analyzing data applied were commenced from validity test, reliability and normality tests, also supported by the Test-F, multiple correlation coefficient, determination coefficient, multiple linear regression and Test-T to determine the extent of the influence of the two independent variables studied on the dependent variable. Based on the results of the research, the relationship between market orientation and sustainability is amounted to -0.265 and the significant value is amounted to 0.793, indicating that there is a negative and insignificant influence. In addition to that, the competitive advantage is amounted to 14,412 and the significant value is amounted to 0.000 which means there is a positive and significant influence because t > 0. The influence of market orientation and competitive advantage toward sustainability is aggregated to 0.856 or namely 85.6%. Therefore, it can be observed that the influence of market orientation and competitive advantage toward sustainability has a strong influence. Thus, the one that has the biggest influence on sustainability is the competitive advantage variable. Keywords: Market Orientation, Competitive Advantage, Sustainability
Peran Profitabilitas Dalam Memoderasi Pengaruh Struktur Modal Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019 Ia Siti Bahriah; Nor Norisanti; R Deni Muhammad Danial
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): 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.v5i2.2575

Abstract

This study aims to determine the effect of capital structure and firm size on firm value by moderating profitability in food & beverages companies. Samples are Food & Beverages Sub Sector manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2019 period, which were taken using purposive sampling technique. The analysis technique used is a moderation regression analysis (MRA) using SPSS 26. The results of hypothesis testing show that the capital structure variable (DER) has a positive and significant effect on firm value (PBV), firm size (SIZE) has a negative and does not significant effect on firm value ( PBV), profitability (ROE) strengthens the effect of capital structure (DER) on firm value (PBV), profitability (ROE) strengthen the effect of firm size (SIZE) on firm value (PBV). Keywords: Capital Structure, Firm Size, Profitability, Firm Value
Analisis Kapabilitas Inovasi Terhadap Kinerja Umkm Industri Makanan Di Kota Sukabumi Ilham Budiman; Erry Sunarya; Asep Muhamad Ramdan
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): 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.v5i2.2577

Abstract

The purpose of this study was to analyze the effect of innovation capability on the performance of MSMEs in the food industry in Sukabumi City. The method used in this research is descriptive with a quantitative approach. The sampling technique used in this study is non-probability sampling using a purposive sampling approach. The number of samples used was 187 respondents. The data analysis technique used is multiple linear regression analysis using the SPSS version 26 application. The results of this study indicate that there is a positive and significant effect of innovation capability on MSME performance with a value of 0.253 In conclusion, there is a positive and significant influence innovation capability on MSME performance. Keyword : Innovation Capability, Performance SMEs, Food Industry

Page 36 of 340 | Total Record : 3395

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