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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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ECONOMIC FEASIBILITY ASSESSMENT OF BULLDOZER REPLACEMENT: A LIFE CYCLE COST ANALYSIS APPROACH Asri, Shaumi Novila; Sudrajad, Oktova Yudha
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): 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/xzafcv83

Abstract

Coal mining operations are highly dependent on the reliability of heavy equipment to ensure the smooth flow of materials from production areas to delivery facilities. In the stockpile area of PT XYZ, bulldozers play a crucial role in coal dozing, spreading, and leveling activities that support supply to the Train Loading Station (TLS). High operating intensity and abrasive environmental conditions accelerate component wear, increasing the risk of performance degradation. Historical data indicate an upward trend in maintenance costs and bulldozer downtime frequency, which negatively affects cost efficiency and operational reliability. To date, PT XYZ does not have a structured quantitative policy to determine the optimal timing for heavy equipment replacement, resulting in largely reactive replacement decisions that may lead to cost overruns and disruptions to coal delivery schedules. This study aims to evaluate the economic feasibility of bulldozer replacement in the stockpile area of PT XYZ using a techno-economic approach. A deterministic case study method is applied using operational and maintenance data from 2019–2025, along with five-year cost projections. The analysis employs Life Cycle Cost Analysis (LCCA) and Equivalent Uniform Annual Cost (EUAC), with future cash flows discounted using the company’s Weighted Average Cost of Capital (WACC). The results show that although the existing unit exhibits declining annual capital costs, rising maintenance costs result in higher and more volatile total annual costs. In contrast, the new unit demonstrates lower and more stable EUAC, indicating that bulldozer replacement is the most economically efficient alternative.
ANALISIS PERLINDUNGAN DATA MEDIS NASABAH DI PERUSAHAAN ASURANSI JIWA Fandayani, Enno Karina
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): 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: 10.31539/40k96666

Abstract

Perkembangan teknologi digital dalam industri asuransi jiwa meningkatkan pemanfaatan data medis nasabah, yang sekaligus menimbulkan risiko terhadap perlindungan privasi dan keamanan data pribadi. Data medis merupakan data pribadi yang bersifat sensitif sehingga memerlukan perlindungan hukum yang memadai. Penelitian ini bertujuan untuk menganalisis pelaksanaan perlindungan data medis nasabah di perusahaan asuransi jiwa serta kesesuaiannya dengan Undang-Undang Nomor 27 Tahun 2022 tentang Perlindungan Data Pribadi dan peraturan Otoritas Jasa Keuangan. Penelitian ini menggunakan metode penelitian hukum empiris dengan pendekatan kualitatif deskriptif. Data diperoleh melalui wawancara dengan tiga informan yang terdiri dari dua perwakilan perusahaan asuransi jiwa dan satu perwakilan asosiasi, serta didukung oleh studi kepustakaan. Hasil penelitian menunjukkan bahwa perusahaan asuransi jiwa pada prinsipnya telah memiliki kebijakan perlindungan data medis nasabah. Namun, implementasinya belum optimal karena adanya perbedaan kebijakan internal, keterbatasan pemahaman sumber daya manusia, serta tantangan keamanan teknologi. Selain itu, kesadaran nasabah terhadap hak atas data medis masih terbatas. Penelitian ini menyimpulkan bahwa diperlukan penguatan kebijakan internal perusahaan, peningkatan kapasitas sumber daya manusia, serta pengawasan regulator yang lebih efektif guna menjamin perlindungan data medis nasabah di perusahaan asuransi jiwa.
THE EFFECT OF FINANCIAL LITERACY, LIFESTYLE, AND SELF-CONTROL ON STUDENTS' FINANCIAL BEHAVIOR Fadhila, Zahra Putri Nur; Rochmatullah, Mahameru Rosy
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): 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/vt28j077

Abstract

This study examines the effect of financial literacy, lifestyle, and self-control on the financial behavior of accounting students in Surakarta. Using a quantitative approach, data were collected from 100 students through structured questionnaires with a five-point Likert scale, measuring financial literacy, lifestyle, and self-control. Financial literacy encompasses knowledge and skills in managing income, expenses, savings, investments, and credit, while lifestyle reflects consumption patterns, social habits, and personal preferences. Self-control represents the ability to regulate impulses and delay gratification. Data were analyzed using multiple linear regression after testing for validity, reliability, and classical assumptions to ensure accuracy and robustness. The results indicate that financial literacy and lifestyle significantly influence students’ financial behavior, with students who possess strong financial knowledge and controlled lifestyle habits demonstrating more responsible and directed financial management. In contrast, self-control was not found to have a significant effect. Collectively, the three variables explain 57.1% of the variation in financial behavior. The study highlights the importance of enhancing financial literacy and promoting balanced lifestyle habits among students to support better financial decision-making
PENGARUH PENERAPAN GREEN ACCOUNTING, GOOD CORPORATE GOVERNANCE, DAN CORPORATE SOCIAL RESPONCIBILITY PADA NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI DI PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024 Widiyantara, I Gede Agus; Trimurti, Christimulia Purnama; Junaedi, I Wayan Ruspendi; Adinegara, Gusti Ngurah Joko
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): 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/eyvtgb72

Abstract

Penelitian ini menganalisis pengaruh Green Accounting, Good Corporate Governance (GCG), dan Corporate Social Responsibility (CSR) terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel mediasi pada perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Metode penelitian menggunakan Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa GCG berpengaruh positif dan signifikan terhadap nilai perusahaan dengan nilai T-Statistic sebesar 2,764 dan P-Value sebesar 0,006. Sementara itu, Green Accounting dan CSR tidak berpengaruh signifikan terhadap nilai perusahaan, masing-masing dengan nilai T-Statistic sebesar 1,027 (P-Value 0,304) dan 1,061 (P-Value 0,289). Green Accounting, GCG, dan CSR juga tidak berpengaruh signifikan terhadap kinerja keuangan, dengan nilai T-Statistic di bawah 1,96. Kinerja keuangan tidak berpengaruh signifikan terhadap nilai perusahaan (T-Statistic 1,000; P-Value 0,237), sehingga tidak mampu memediasi pengaruh Green Accounting, GCG, maupun CSR terhadap nilai perusahaan. Temuan ini menunjukkan bahwa peningkatan nilai perusahaan sektor infrastruktur lebih dipengaruhi oleh penerapan GCG secara langsung, sedangkan Green Accounting dan CSR cenderung berdampak jangka panjang yang belum tercermin pada kinerja keuangan dan nilai perusahaan selama periode penelitian.
THE MODERATING ROLE OF LOYALTY ON FINANCIAL PERFORMANCE OF LOGISTICS SOES Hutama, Dusty Widha; Kholmi, Masiyah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): 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: 10.31539/1e1egb46

Abstract

This study aims to examine the effects of accountability, service quality, and asset management on the organizational performance of logistics SOEs, with employee loyalty serving as a moderating variable. The population of this study comprises all employees of logistics sector SOEs in Indonesia. A purposive sampling technique was employed, resulting in 133 valid responses collected from various logistics SOEs, which met the minimum requirements for statistical analysis. Partial Least Squares Structural Equation Modeling (PLS-SEM) was utilized to analyze both direct relationships and moderating effects within the proposed research model. The results indicate that accountability has a positive and significant effect on organizational performance, while asset management and service quality do not have a direct effect on organizational performance. However, employee loyalty significantly moderates the relationships between asset management and organizational performance as well as between service quality and organizational performance. Employee loyalty functions as a pure moderator, indicating that asset management and service quality contribute to organizational performance only when supported by high levels of employee loyalty.
PENGARUH INDEKS PEMBANGUNAN MANUSIA DAN TINGKAT PENGANGGURAN TERBUKA TERHADAP TINGKAT KEMISKINAN DI KABUPATEN KARAWANG Wati, Erma
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): 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/d5f14641

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Indeks Pembangunan Manusia (IPM) dan Tingkat Pengangguran Terbuka (TPT) terhadap tingkat kemiskinan di Kabupaten Karawang. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder time series periode 2021–2025 yang bersumber dari Badan Pusat Statistik (BPS). Metode analisis yang digunakan adalah regresi linier berganda dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa secara parsial IPM dan TPT berpengaruh signifikan terhadap tingkat kemiskinan. Secara simultan, IPM dan TPT juga berpengaruh signifikan terhadap tingkat kemiskinan di Kabupaten Karawang. Temuan ini menunjukkan bahwa kualitas pembangunan manusia dan kondisi ketenagakerjaan memiliki peran penting dalam memengaruhi tingkat kemiskinan daerah.
ANALISIS SISTEM PENGELOLAAN DANA KAS KECIL DALAM MENDUKUNG EFISIENSI KELANCARAN OPERASIONAL PERUSAHAAN(STUDI KASUS PADA PERUSAHAAN PT. ALEKTO GREEN INDONESIA DI KOTA SUKABUMI) Dewi, Novi Priatna; Himawan, Irfan Sophan; Indrawan, Andri
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): 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/dmbvxh88

Abstract

Sistem pengelolaan dana kas kecil penting untuk memastikan pembayaran kebutuhan operasional rutin dan mendesak dapat dilakukan secara cepat dan tepat waktu. Namun, fleksibilitas penggunaan kas kecil perlu didukung pengendalian yang jelas agar fungsinya tidak melebar ke transaksi yang seharusnya diproses melalui mekanisme kas/bank yang lebih formal. Penelitian ini bertujuan: (1) menganalisis sistem pengelolaan kas kecil di PT. Alekto Green Indonesia; (2) menganalisis prosedur pencatatan kas kecil; dan (3) menilai efektivitas penerapannya dalam mendukung efisiensi dan kelancaran operasional. Penelitian menggunakan metode kualitatif dengan pendekatan studi kasus. Data dikumpulkan melalui observasi, wawancara semi-terstruktur dengan staf keuangan selaku pemegang kas kecil, serta dokumentasi rekap kas kecil, voucher, dan bukti transaksi. Hasil penelitian menunjukkan perusahaan menerapkan fluctuating fund system dengan pengisian kembali mingguan sesuai kebutuhan. Kas kecil digunakan untuk pengeluaran kecil dan rutin, tetapi juga untuk transaksi bernilai relatif besar serta pembayaran non-tunai melalui transfer bank sehingga tidak sepenuhnya selaras dengan konsep dasar kas kecil dan meningkatkan risiko pengendalian. Kesimpulannya, sistem kas kecil mendukung kelancaran dan ketepatan waktu pembayaran, tetapi perlu kebijakan batasan nominal/jenis transaksi serta penguatan prosedur kontrol dan dokumentasi agar efisiensi dan pengendalian internal lebih optimal.
PENGARUH PROFESIONALITAS, DISIPLIN KERJA, DAN MOTIVASI KERJA TERHADAP KINERJA(STUDI KASUS PADA SATUAN INTELKAM POLRESTA BANDAR LAMPUNG) Agira, Fajar Chema; Habiburahman, Habiburahman; Haninun, Haninun
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): 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: 10.31539/6j75r081

Abstract

This study seeks to examine and evaluate the impact of professionalism, work discipline, and work motivation on employee performance within the Intelligence and Security Unit of the Bandar Lampung Police. This research adopts a quantitative approach. A saturated sampling technique was applied, involving the entire population as the research sample, consisting of 60 respondents. Data were analyzed using classical assumption tests, multiple regression analysis, and hypothesis testing. The findings indicate that professionalism, work discipline, and work motivation significantly affect performance both partially and simultaneously among members of the Intelligence and Security Unit of the Bandar Lampung Police. Collectively, these variables account for 89.1% of the variance in performance, while the remaining 10.9% is explained by other factors not included in this study.
PERSEPSI KARYAWAN TENTANG GAYA KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KINERJA PADA LKP ERA SMART CENTER DI PRABUMULIH Marina, Resi; Amandin, Amandin
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): 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: 10.31539/9vf4na13

Abstract

Penelitian ini bertujuan untuk mengetahui dan memahami persepsi karyawan terhadap kepemimpinan tunggal yang konsisten dan dampaknya terhadap kinerja pada LKP Era Smart Center di Prabumulih. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif kualitatif. Sumber data yang digunakan adalah data primer yaitu wawancara mendalam dengan karyawan dan observasi langsung di tempat kerja serta sumber data sekunder yaitu analisis dokumen internal yang relevan. Teknik pengumpulan data yang digunakan adalah wawancara, observasi dan dokumentasi. Teknik sampling yang digunakan adalah purpossive sampling. Validitas data dilakukan dengan cara trianggulasi data dan informan review. Teknik analisis data yang digunakan adalah teknik Miles, Huberman dan Saldana; persiapan, mereduksi data, menyajikan data dan menyimpulkan data. Hasil penelitian menunjukkan bahwa karyawan mempersepsikan gaya kepemimpinan sebagai perilaku yang yang inspiratif, tegas, perfeksionis, bertanggung jawab, terbuka terhadap masukan, dan fleksibel. Gaya kepemimpinan yang diterapkan berpengaruh positif pada kinerja karyawan bisa dilihat dari karyawan yang terinspirasi dan termotivasi serta hasil kinerja sesuai target dan optimal. Selain itu pengendalian emosi terhadap kesalahan dan kemampuan komunikasi yang kurang efektif dapat menimbulkan tekanan bagi karyawan terutama saat terjadi kesalahan perkerjaan yang sedikit mengganggu kesejahteraan dan kinerja karyawan. Gaya kepemimpinan yang ditemukan cenderung Transformasional, hal ini ditandai dengan kemampuan pemimpin untuk menginspirasi, menciptakan ikatan emosional, memotivasi dan memberikan perhatian individual kepada bawahan, serta mendorong inovasi dan perubahan positif. Namun, ada juga elemen gaya kepemimpinan otokratis yang terlihat dari ketegasan dan kontrol ketat pada kinerja karyawan serta penanganan kesalahan dengan nada keras dan tegas. Persepsi ini berkontribusi pada peningkatan kinerja.
THE EFFECT OF LEVERAGE AND OPERATING CASH FLOW ON EARNINGS PERSISTENCE Andoko, Andoko; William, Evelyn Natasha
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): 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/wzxtwr25

Abstract

The purpose of this study is to examine the influence of leverage and operating cash flow on earnings persistence. The sample consists of industrial sector companies listed on the Indonesia Stock Exchange, obtained from the LSEG (Refinitiv Eikon) database for the 2021-2024 period using a purposive sampling method, resulting in 332 firm-year observations. The analysis employs ordinary least squares (OLS) regression model using Stata version 16 and SPSS version 27. Descriptive statistics, correlation analysis, classical assumption tests, model specification tests, and hypothesis testing were conducted. Four control variables were included in the model, namely firm size, profitability, sales growth, and capital intensity. The results show that operating cash flow has a significant positive effect on earnings persistence, while leverage has no significant effect. These findings indicate that earnings persistence among industrial sector firms is more strongly driven by operational factors than by financing decisions, suggesting that future research should consider additional variables to obtain a more comprehensive understanding of earnings persistence.

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