Journal of Economic, Bussines and Accounting (COSTING)
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.
Articles
3,395 Documents
<![CDATA[Pengaruh Intellectual Capital Terhadap Financial Distress ]]>
<![CDATA[Noviani Noviani]]>;
<![CDATA[Nor Norisanti]]>;
<![CDATA[Erry Sunarya]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31539/costing.v5i2.2583
<![CDATA[Retail sector in Indonesia is currently suffering a decrease like the lowering of revenue and the closing of their outlets. This research aims to determine the effect of Human Capital Efficiency, Structural Capital Efficiency and Capital Employed Efficiency on Financial Distress. The population in this study are the companies listed on Indonesia Stock Exchange the retail trade at 2020. The sample in this study are 23 companies which is the result of purposive sampling technique. The analytical technique used in this study is multiple linear regression analysis. The results of this study are (1) Human Capital Efficiency has a negative and significant effect on Financial Distress (2) Structural Capital Efficiency has a negative and significant effect on Financial Distress (3) Capital Employed Efficiency has a positive and significant effect on Financial Distress and (4) Human Capital Efficiency, Structural Capital Efficiency and Capital Employed Efficiency simultaneously has a significant effect on Financial Distress. Keywords : Human Capital Efficiency, Structural Capital Efficiency, Capital Employed Efficiency, Financial Distress]]>
<![CDATA[The Pengaruh Lingkungan Kerja, Kepuasan Kerja Dan Disiplin Kerja Terhadap Kinerja Karyawan Bank BNI (Persero) Tbk Cabang Jababeka Kabupaten Bekasi ]]>
<![CDATA[Shary Limbong]]>;
<![CDATA[Solehudin Solehudin]]>;
<![CDATA[Didit Supriyadi]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31539/costing.v5i2.2606
<![CDATA[The decline in employee performance in implementing the new work system carried out by Bank BNI Jababeka Cikarang Branch during the Covid-19 pandemic was allegedly caused by several factors such as the work environment, job satisfaction and work discipline. Therefore, the purpose of this study is to examine the effect of work environment, job satisfaction and work discipline on employee performance at PT. Bank BNI (Persero) Tbk Jababeka Cikarang Branch. The research method used is quantitative with the data analysis used is descriptive statistics and verification. While the data analysis unit used path analysis. The population in this study were all employees of Bank BNI (Persero) Tbk Jababeka Cikarang Branch with a total of 253 people with a sample of 155 people where the sampling technique used was simple random sampling. The results showed that the work environment, job satisfaction and work discipline partially positive and significant effect on the performance of employees of PT. Bank BNI (Persero), Tbk Jababeka Cikarang Branch. Simultaneously shows that the work environment, job satisfaction and work discipline have a positive and significant effect on the performance of employees of PT. Bank BNI (Persero), Tbk Jababeka Cikarang Branch. Keywords: work environment, job satisfaction, work discipline, performance.]]>
<![CDATA[Pengaruh Kapabilitas Pemasaran Untuk Meningkatkan Keunggulan Bersaing Pada Masa Covid-19 ]]>
<![CDATA[Mochammad Maulana Hasan Jaelani]]>;
<![CDATA[R Deni Muhammad Danial]]>;
<![CDATA[Asep Muhammad Ramdan]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31539/costing.v5i2.2623
<![CDATA[The purpose of this study is to find out the impact of marketing capability on the competitive advantage in creative economy of photograph in Sukabumi city. The object of this study is the marketing capability and competitive advantage. The research method used is associative descriptive quantitative method which using statistical calculation to measure how big or small the impact of two free variables or more. The technique of data analysis begins with validity testing, reliability testing and normality testing. It is also supported by f-testing, multiple coefficient correlation, coefficient determination, multiple linear regression, and t-testing to determine the extent of the impact of both independent variables or free variable studied to the dependent variable or bound variable. Based on the result of the study, there is a significant impact of marketing capability on competitive advantage in the amount of 0.001 due to 0,001 < 0,05. From that result, it can be known that there is a significant advantage between marketing capability on competitive advantage. Keywords: Marketing Capability, Competitive Advantage]]>
<![CDATA[Pengaruh Kompensasi, Motivasi, Dan Budaya Organisasi Terhadap Kinerja Guru (Studi Pada SMP Negeri 1 Ngluwar Magelang) ]]>
<![CDATA[Lisa Putri Nurrani]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31539/costing.v5i2.2639
<![CDATA[This study was conducted to analyze and describe the effect of compensation, motivation and organizational culture on teacher performance at SMP Negeri 1 Ngluwar.The population in this study were all teachers of SMP Negeri 1 Ngluwar as many as 50 people, with the sampling technique used was saturated sampling. Data collection with a questionnaire in the form of a google form link sent via the WhatsApp application. The hypothesis testing tool uses SPSS For Windows Version 17.0 software.From the results of the regression test, the motivation variable (X2) has the largest beta value, namely 0.405 organizational culture variable (X3) has a beta value of 0.374 compensation variable (X1) has a beta value of 0.026. The value of R Square shows a value of 0.573 or 57.3 this number means that the variation of the dependent variable (Y) can be explained by the independent variable (X) by 57.3%, while the remaining 42.7% is explained by other variables not in this study. In conclusion, all teachers at SMP Negeri 1 Ngluwar are influenced by compensation, motivation and organizational culture. However, the most dominant factor influencing teacher performance is the motivation variable. Keywords: Compensation, Motivation, Organizational Culture, Performance]]>
<![CDATA[Analisis Promosi Penjualan Dan Kemudahan Terhadap Keputusan Penggunaan Shopeepay (Survei Pada Mahasiswa Universitas Muhammadiyah Sukabumi) ]]>
<![CDATA[Mochamad Iqbal Zulfikar]]>;
<![CDATA[Kokom Komariah]]>;
<![CDATA[Acep Samsudin]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31539/costing.v5i2.2642
<![CDATA[The development of technology in Indonesia in the era of globalization is very rapid, one of which is progress in the economic field, namely in payment transactions using e-money. The development of e-money is directly proportional to the increase in public purchases through the marketplace. Shopee as one of the marketplaces provides e-money shopeepay as a payment method. Promotion and ease of use are important factors for consumers in deciding which payment method to use. The results showed that there was a positive influence of sales promotion on the decision to use shopeepay as evidenced by the t-count value of 4.095 and the regression coefficient of 0.326. Ease of use also has a positive effect on the decision to use shopeepay as evidenced by the t-count value of 8.339 and the regression coefficient of 0.832. From the results of simultaneous testing using the F test, it shows that sales promotion and ease of use have a positive effect on the decision to use shopeepay with a calculated F value of 83,319.]]>
<![CDATA[Pengaruh Leverage Dan Arus Kas Terhadap Kinerja Keuangan ]]>
<![CDATA[M Alfiandri Setiawan]]>;
<![CDATA[Andri Indrawan]]>;
<![CDATA[Venita Sofiani]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31539/costing.v5i2.2655
<![CDATA[The purpose of this study was to determine the effect of leverage and cash flow on financial performance. The research method used in this research is using quantitative methods with descriptive and associative approaches. The population and sample in this study are the financial statements of 23 trading companies in the manufacturing sector listed on the Indonesia Stock Exchange for the 2015-2020 period. This research technique uses classical assumption test, multiple linear regression analysis, hypothesis testing and coefficient of determination test. The collection technique used documentation and interview methods. The results showed that leverage had no partial effect on ROA and cash flow had no partial effect on ROA. Simultaneously, leverage and cash flow affect profitability. Keywords : Leverage, Cash Flow, Financial Performance]]>
<![CDATA[Analisis Kapabilitas Pemasaran E-Commerce Dalam Menciptakan Efektivitas Promosi Dan Strategi Bersaing (Studi Kasus pada UMKM Sektor Perdagangan Kota Sukabumi) ]]>
<![CDATA[Anak Agung Putu Ayu Inggriyani]]>;
<![CDATA[R Deni Muhammad Danial]]>;
<![CDATA[Acep Samsudin]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31539/costing.v5i2.2664
<![CDATA[This study aims to determine the effect of E-commerce marketing capabilities in creating the effectiveness of promotions and competitive strategies carried out on SMEs in the trading sector in Sukabumi City. The research method used is a quantitative method with a descriptive and associative approach, The sample used is 70 companies that have met the criteria of 226 population members using random sampling method. Probability sampling approach so that the number of samples studied is 70 data from January 1 to May 31, 2021. The data collection technique used is secondary data including documentation and literature study. The data analysis technique used is linear regression. Based on the results of this study, it shows that partially there is a significant influence of e-commerce marketing capabilities on the effectiveness of promotions then partially e-commerce marketing capabilities have a significant effect on competitive strategy and simultaneously e-commerce marketing capabilities have a significant effect on the effectiveness of promotions and strategies. compete in the MSME trade sector in Sukabumi City. Keywords: E-commerce Marketing Capability, Promotion Effectiveness, and Competitive Strategy]]>
<![CDATA[Optimalisasi Kinerja Karyawan Melalui Penempatan Kerja Dan Pengembangan Karir ]]>
<![CDATA[Ervina Widiastuti]]>;
<![CDATA[Faizal Mulia Z]]>;
<![CDATA[Nor Norisanti]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31539/costing.v5i2.2682
<![CDATA[PT Pratama Abadi Industri is a company that absorbs enough manpower, this company considers the placement of employees to be an important issue to pay attention to, among others, in the context of optimizing existing human capabilities in order to produce employees who excel according to the abilities and knowledge needed. The purpose of this study was to measure the effect of job placement and development on employee performance. The method used in this research is descriptive method and associative method with a quantitative approach. The sampling technique in this study used probability sampling using simple random sampling, which involved 100 employees at PT Pratama Abadi Industri. The data analysis technique used is multiple linear regression analysis, including the coefficient of determination test, multiple correlation coefficient, simultaneous test (F test) and partial test (T test). The results of the study, using the F test the probability value of sig. 0.00 < 0.05 which means that joint work placement (X1) and career development (X2) have a significant effect on employee performance (Y). While the t test shows that work placement (X1) hasn’t a significant effect on employee performance (Y) and career development (X2) has a significant effect on employee performance (Y). Keywords: Work Placement; Career development; Employee performance.]]>
<![CDATA[Kekuatan Kinerja Pemasaran Dan Sosial Media Dalam Meningkatkan Keunggulan Bersaing ]]>
<![CDATA[Deya Mentari Octavia Anugerah]]>;
<![CDATA[R Deni Muhammad Danial]]>;
<![CDATA[Dicky Jhoansyah]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31539/costing.v5i2.2702
<![CDATA[Competitive advantage becomes an important thing for companies, companies must be able to analyze what are the company's advantages in order to compete with competitors. The purpose of this study is to determine the effect of marketing and social media performance on competitive advantage. This study uses quantitative methods. The population in this study were Scarlett Whitening users in the city of Sukabumi and the sample used was 100 respondents. The data analysis technique used is multiple linear regression analysis and the sample technique used is probability sampling. The results of this study indicate that simultaneously and partially the performance of marketing and social media has a significant and positive influence on competitive advantage. The results of the f test, namely the Fcount value of 62.417> 3.08, show that Fcount is greater than Ftable and the correlation results in this study have a strong and high value of 0.565. While the value of the results of the t-test, namely Tcount 3.327 > 1.983 shows that the value of Tcount is greater than Ttable so that it can be concluded that marketing and social media performance variables have an influence on competitive advantage. Keyword : Strength of Marketing, Social Media, Competitive Advantage]]>
<![CDATA[Analisis Persepsi Karyawan Dan Lingkungan Kerja Terhadap Kepuasan Kerja Karyawan CV. Kurnia Meubel Kota Sukabumi ]]>
<![CDATA[Eneng Susan]]>;
<![CDATA[Faizal Mulia Z]]>;
<![CDATA[Asep Muhamad Ramdan]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31539/costing.v5i2.2715
<![CDATA[This study aims to describe employee perceptions, work environment and job satisfaction. Then to analyze employee perceptions, work environment and employee job satisfaction on CV. Kurnia Furniture Sukabumi City. The reason the researcher conducted this research was because there were problems with employee job satisfaction. The object of this research is employee perception, work environment and employee job satisfaction. The research method used in this research is descriptive and associative using a quantitative approach. The population in this study are all 53 employees using saturated sampling. The type of data used is primary and secondary data, the measurement of this study uses a Semantic Differential scale. The data analysis techniques in this study are validity and reliability tests, multiple linear regression including correlation coefficients, determination and research model testing (F test) and research hypothesis testing (T test). The results of this study indicate that the variable of employee perception and work environment on employee job satisfaction has a value of 0.822 which is included in the criteria for a very strong relationship. The relationship between employee perception variables and employee job satisfaction is 0.676. And the magnitude of the influence of employee perceptions and work environment on employee job satisfaction is 67.6% and 32.4% is influenced by other factors not included in this study. Keyword: Employee Perception, Work Environment, Job Satisfaction]]>
