cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
ipm2kpecosting@gmail.com
Phone
-
Journal Mail Official
ipm2kpecosting@gmail.com
Editorial Address
Jl.Gunung Sari Kel.Karya Bakti. Kec.Lubuklinggau Timur II Kota Lubuklinggau Sumatera Selatan
Location
Unknown,
Unknown
INDONESIA
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 4,250 Documents
 379   380   381   382   383 
PENGARUH TAX PLANNING DAN INTERNAL CONTROL TERHADAP EARNINGS MANAGEMENT Srisulistiowati, Dwi Budi; Sembiring, Lenny Dermawan; Suheriyatmono, Suheriyatmono; Thanos, essica Gita Elvira; Wulansari, Murwani
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (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: 10.31539/6y98ay62

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tax planning dan internal control terhadap Earnings Management pada perusahaan BUMN di Indonesia. Sampel penelitian diperoleh dari perusahaan yang terdaftar di Bursa Efek Indonesia dengan kriteria ketersediaan laporan keuangan selama periode 2019–2024, sehingga terpilih 20 perusahaan BUMN dengan total 120 observasi yang dipilih menggunakan metode purposive sampling. Analisis data dilakukan menggunakan perangkat lunak dianalisis menggunakan aplikasi pengolahan data SPSS. Hasil penelitian menunjukkan bahwa baik tax planning maupun internal control secara parsial berpengaruh signifikan dan negatif terhadap Earnings Management pada perusahaan BUMN di Indonesia. Temuan ini mengindikasikan bahwa semakin baik tax planning dan internal control, maka semakin rendah tingkat praktik Earnings Management. Implikasi dari hasil ini adalah bahwa perusahaan yang menghadapi tekanan keuangan cenderung memiliki tingkat manajemen laba akrual yang lebih tinggi, sehingga diperlukan penguatan sistem internal control untuk meminimalkan praktik tersebut.
DAMPAK KUALITAS PELAYANAN, KOMUNIKASI PEMASARAN DIGITAL DAN E-WOM PADA PERILAKU BELI JASA WISATA Wakhidah, Esti Nur; Kespandiar, Tengku; Nurlina, Nurlina; Saridi, Sarmoko; Butarbutar, Dicky Jhon Anderson
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (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/zzqxsj24

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan, e-wom, komunikasi pemasaran digital pada perilaku beli jasa wisata pada destinasi Candi Prambanan. Penelitian menggunakan pendekatan kuantitatif melalui survei dengan kuesioner daring. Sampel sebanyak 250 responden dipilih menggunakan teknik purposive sampling, yaitu wisatawan yang pernah berkunjung ke Candi Prambanan dan mengakses informasi destinasi melalui media digital. Analisis data dilakukan dengan bantuan software IBM SPSS 26, meliputi uji validitas, reliabilitas, asumsi klasik (normalitas, multikolinearitas, heteroskedastisitas), serta analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa kualitas pelayanan, e-wom, komunikasi pemasaran digital berpengaruh positif dan signifikan terhadap perilaku beli jasa wisata pada destinasi Candi Prambanan. Nilai koefisien determinasi (R²) sebesar 0,663 menunjukkan bahwa model mampu menjelaskan 66,3% variasi perilaku beli jasa wisata pada destinasi Candi Prambanan. Temuan ini menegaskan pentingnya penguatan strategi pemasaran digital yang konsisten, membangun kualitas pelayanan yang baik, serta pengelolaan e-WOM positif untuk meningkatkan kepercayaan wisatawan sehingga mendorong keberlanjutan pariwisata di Candi Prambanan.
PENGARUH ELECTRONIC WORD OF MOUTH (EWOM), KONTEN REVIEW DAN KREDIBILITAS INFORMASI TERHADAP NIAT PEMBELIAN PRODUK FOOD AND BEVERAGES PADA GEN Z DI KOTA KENDARI Purba, Sutra Kendarisyah; Maksar, Muhammad Sofian; Swastika, Yuan
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (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/gq4wsw57

Abstract

Instagram menjadi platform sosial media yang paling dominan digunakan oleh Generasi Z untuk mencari informasi seputar produk food and beverages melalui konten review. Namun, maraknya konten review yang muncul menimbulkan permasalahan baru, yakni menurunnya kualitas informasi akibat kurangnya pemahaman dari para konten kreator serta kecenderungan untuk melebih-lebihkan ulasan produk. Sehingga, penelitian ini bertujuan untuk menganalisis pengaruh electronic word of mouth (e-WOM), konten review, dan kredibilitas informasi terhadap niat pembelian Generasi Z terhadap produk food and beverages di Kota Kendari, melalui pendekatan kuantitatif, analisis data menggunakan Structural Equation Modeling Partial Least Square (SEM-PLS). Pengumpulan data melalui penyebaran kuesioner online dengan bantuan Google Form kepada 180 responden dengan subjek penelitian yaitu generasi z. Hasil penelitian mengemukakan bahwa electronic word of mouth (ewom), konten review dan kredibilitas informasi berpengaruh secara nyata terhadap niat pembelian konsumen pada produk food and beverages.  
PENGARUH PERCEIVED PRICE, NEGATIVE ELECTRONIC WORD OF MOUTH (NE-WOM), DAN VARIETY SEEKING TERHADAP BRAND SWITCHING DARI BRAND AFTERLIFE PADA GENERASI Z DI KOTA SURABAYA Putri, Anggy Kinaya; Purwanto, Sugeng
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (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: 10.31539/50y60e55

Abstract

Riset berikut dilakukan dengan tujuan untuk menelaah bagaimana Perceived Price, Negative Electronic Word of Mouth, dan Variety Seeking dapat memengaruhi Brand Switching dari Brand Afterlife Pada Generasi Z Di Kota Surabaya. Sebanyak 70 responden dipilih sebagai sampel penelitian menggunakan teknik purposive sampling. Responden yang dilibatkan di sampel merupakan Generasi Z berusia 18–28 tahun di Surabaya yang telah beralih dari produk wadah penyimpanan merek brand afterlife ke merek lain, serta aktif di media sosial X (Twitter) dan TikTok. Data kemudian dianalisis menggunakan metode Partial Least Square (PLS) dengan serangkaian uji validitas, reliabilitas, dan pengujian hipotesis. Hasil penelitian memperlihatkan adanya pengaruh positif dan signifikan dari ketiga variabel yaitu Perceived Price, Negative Electronic Word of Mouth, dan Variety Seeking terhadap Brand Switching.
PERAN PDB SEBAGAI MEDIATOR PENGARUH JUMLAH PENDUDUK TERHADAP PERTUMBUHAN EKONOMI Ratnawita, Ratnawita; Harahap, Rifqah; Shifa, Mutiara; Mainita, Mainita; Rustaman, Dede
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (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/cda0p983

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh jumlah penduduk terhadap pertumbuhan ekonomi dengan PDB sebagai variabel mediasi. Metode yang digunakan adalah analisis jalur (path analysis). Data yang dianalisis merupakan data sekunder berupa data tahunan yang diperoleh dari situs resmi Badan Pusat Statistik (BPS) untuk periode 2020–2024. Hasil penelitian menunjukkan bahwa jumlah penduduk berpengaruh terhadap pertumbuhan ekonomi di Indonesia. Hasil analisis juga mengindikasikan bahwa PDB berperan sebagai variabel yang memediasi hubungan antara jumlah penduduk dan pertumbuhan ekonomi.
PENGARUH PEMANFAATAN TEKNOLOGI DIGITAL DAN KOMPETENSI AUDITOR TERHADAP EFEKTIVITAS AUDIT DI ERA TRANSFORMASI DIGITAL Ratnasari, Putri; Nurjannah, Rizka Aisyah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (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/egq0bf35

Abstract

Era transformasi digital menuntut profesi auditor untuk beradaptasi dengan perkembangan teknologi agar proses audit tetap relevan, efisien, dan andal. Perubahan ini menjadikan penelitian mengenai pengaruh pemanfaatan teknologi digital dan kompetensi auditor terhadap efektivitas audit semakin penting untuk dilakukan, terutama di wilayah yang sedang berkembang seperti Jayapura, Papua. Penelitian ini bertujuan untuk menganalisis bagaimana pemanfaatan teknologi digital dan kompetensi auditor, baik secara parsial maupun simultan, berpengaruh terhadap efektivitas audit di era digital. Jenis penelitian yang digunakan adalah kuantitatif dengan pendekatan eksplanatori. Data primer dikumpulkan melalui penyebaran kuesioner kepada 100 auditor yang bekerja pada Kantor Akuntan Publik (KAP), Inspektorat Daerah, dan Satuan Pengawasan Internal (SPI) di Kota Jayapura. Pengambilan sampel menggunakan teknik purposive sampling dengan kriteria auditor yang telah memiliki pengalaman kerja minimal satu tahun dan pernah menggunakan sistem audit berbasis digital. Analisis data dilakukan menggunakan metode Structural Equation Modeling – Partial Least Squares (SEM-PLS) melalui perangkat lunak SmartPLS 4.0. Hasil penelitian menunjukkan bahwa pemanfaatan teknologi digital dan kompetensi auditor berpengaruh positif terhadap efektivitas audit, baik secara individual maupun simultan. Temuan ini menegaskan bahwa keberhasilan audit di era transformasi digital bergantung pada kemampuan auditor dalam memanfaatkan teknologi secara optimal. Secara teoretis, hasil penelitian ini memperkuat konsep digital competence as an enabler of audit effectiveness, sedangkan secara praktis menjadi dasar bagi lembaga audit untuk meningkatkan pelatihan digital dan pengembangan kompetensi auditor di wilayah timur Indonesia.
ANALISIS KELAYAKAN BISNIS KOAGULAN BERBASIS LIMBAH GARAM (BITTERN) SEBAGAI UPAYA PENINGKATAN NILAI TAMBAH PETANI GARAM Agustine, Dian Ayu Dwi Permata; Nugroho, Prasetyo; Susandini, Aprilina; Arfy, Widya Rizka
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (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/wnvd2t37

Abstract

This study aims to analyze the business feasibility of utilizing salt waste (bittern) as a raw material for making magnesium chloride coagulant to increase the economic value of salt farmers in Bunder Village, Pademawu District, Pamekasan Regency, Madura. The study uses a quantitative descriptive method through surveys, field observations, and interviews with salt farmers and related agencies. Analysis was carried out on the cost structure, income, revenue, and financial feasibility indicators including Break Even Point (BEP), Payback Period (PP), Revenue Cost Ratio (R/C Ratio), Benefit Cost Ratio (B/C Ratio), and Net Present Value (NPV). The results showed that the total annual production cost was Rp. 39,457,200, the cost of production was Rp. 15,800 per liter, and the selling price was Rp. 35,000 per liter, resulting in a net income of Rp. 48,042,800 per year. The break-even point (BEP) value was achieved at a volume of 635 liters, with a PP of 0.70 years (8 months), a return to market ratio of 2.21, a return to market ratio of 1.21, and a positive NPV of Rp 31,047,791.27. Based on these results, the bittern-based coagulant business is declared financially and economically feasible and has the potential to support the development of a sustainable salt industry and environmentally friendly waste management in the coastal areas of Madura.
THE KOREAN WAVE PHENOMENON AND ITS RELEVANCE TO THE COMPETITIVENESS OF LOCAL MSMES IN THE DIGITAL ERA Rafi'Syaiim, Salsabila; Hilal, Syamsul; Budimansyah, Budimansyah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (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/afs6vf54

Abstract

The Korean Wave, or Hallyu, has emerged as a powerful global cultural phenomenon that significantly shapes consumer behavior and digital market dynamics across various countries, including Indonesia. The expansion of Korean popular culture encompassing K-Pop, K-Drama, K-Beauty, fashion, and culinary trends has generated substantial economic spillover effects that increasingly influence purchasing decisions, lifestyle preferences, and brand perceptions among Indonesian consumers. This literature review aims to analyze the relevance of the Korean Wave to the competitiveness of local Micro, Small, and Medium Enterprises (MSMEs) in the digital era by synthesizing findings from international and Indonesian scholarly sources. The study identifies that Hallyu has created both opportunities and challenges for local MSMEs. On the one hand, the trend stimulates innovation through the adoption of Korean-inspired product designs, digital marketing strategies, and cross-cultural branding approaches that enhance market visibility and engagement. On the other hand, the dominance of Korean cultural products intensifies competitive pressure, especially for MSMEs that lack digital literacy, creativity, or the ability to adapt to fast-changing consumer trends. The review highlights that MSMEs integrating Korean cultural elements such as aesthetic storytelling, influencer collaboration, and trend-based product modification tend to demonstrate stronger competitive advantage within digital marketplaces. Furthermore, strategic support from government institutions, digital platforms, and entrepreneurial training programs is essential to help MSMEs optimize opportunities stemming from global cultural trends. Overall, the Korean Wave presents a transformative cultural-economic landscape that compels Indonesian MSMEs to innovate, adapt, and strengthen their digital capabilities to remain relevant and competitive. This study contributes to understanding how cross-cultural influences shape MSME development and provides recommendations for enhancing resilience and competitiveness in the digital economy.
INTEGRATION OF ISLAMIC ECONOMICS AND MSME DIGITALIZATION AS A STRATEGY TO ACHIEVE ECONOMIC INCLUSION WITHIN THE SDGS FRAMEWORK Titania Diana Putri; Ruslan Abdul Ghofur; Budimansyah Budimansyah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (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/a91nrc31

Abstract

This study examines the integration of Islamic economics and the digitalization of Micro, Small, and Medium Enterprises (MSMEs) as a strategic approach to achieving economic inclusion within the framework of the Sustainable Development Goals (SDGs). The rapid advancement of digital technologies has transformed business ecosystems globally, offering new opportunities for MSMEs to enhance efficiency, expand market access, and improve financial management. Simultaneously, Islamic economics provides an ethical and justice-oriented foundation that promotes transparency, equitable distribution, and financial inclusion through Sharia-compliant principles. By combining these two frameworks, this study explores how digital innovation and Islamic values can jointly support inclusive and sustainable economic growth. Using a qualitative descriptive approach, data were sourced from academic journals, institutional reports, and policy documents to analyze the impact of digital transformation and Islamic economic practices on MSME development. The findings reveal that the adoption of digital tools such as e-commerce platforms, digital payments, accounting applications, and Islamic fintech significantly enhances MSME competitiveness and financial accessibility. Furthermore, Islamic financial instruments based on profit-and-loss sharing, fairness, and risk-sharing offer ethical alternatives that support business resilience and long-term sustainability. The integration of Islamic economics and digitalization aligns strongly with SDG 1 (No Poverty), SDG 8 (Decent Work and Economic Growth), and SDG 9 (Industry, Innovation, and Infrastructure), demonstrating its potential to advance inclusive economic participation, especially among marginalized groups. The study concludes that a synergistic approach combining digital transformation and Islamic economic principles is essential for building an equitable and resilient economic system. It recommends strengthening cross-sector collaboration, enhancing digital and financial literacy, and expanding access to Sharia-compliant digital infrastructure to maximize the inclusive impact of MSMEs in the digital era.
EMPLOYEE SELF SERVICE (ESS) SEBAGAI PENDEKATAN STRATEGIS DIGITALISASI PROSES HR i Tarwiji, Rakhmat Muas
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (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: 10.31539/6fv3bx81

Abstract

Penelitian ini menganalisis penerapan Employee Self Service (ESS) dalam proses digitalisasi bisnis proses Human Resource (HR) di PT Bank Mandiri (Persero) Tbk. Penelitian ini menggunakan pendekatan kualitatif dengan desain single case study, yang memungkinkan eksplorasi mendalam terhadap fenomena kompleks terkait implementasi ESS. Populasi penelitian meliputi seluruh pihak yang terlibat dalam pengelolaan dan operasional ESS, dengan sampel purposive berupa Vice President Human Capital Information System Department, dipilih berdasarkan keterlibatan strategisnya dalam pengembangan dan pengelolaan ESS. Data dikumpulkan melalui wawancara mendalam (in-depth interview) dengan pedoman semi-terstruktur dan observasi langsung (direct observation) pada proses operasional ESS, baik di sisi frontend maupun backend. Wawancara direkam dan ditranskrip secara verbatim untuk menjamin akurasi, sedangkan observasi memberikan gambaran konkret terkait penggunaan sistem dalam aktivitas sehari-hari. Analisis data dilakukan secara kualitatif menggunakan pendekatan tematik, dimulai dari identifikasi tema utama, pengelompokan informasi, hingga interpretasi terkait strategi, tantangan, dan dampak ESS. Hasil penelitian menunjukkan bahwa ESS telah berhasil meningkatkan efisiensi proses HR, memperkuat transparansi, memberdayakan karyawan, serta mendukung pengelolaan talenta secara berkelanjutan. ESS bukan sekadar alat administratif, melainkan strategi integral dalam transformasi digital HR yang memperkuat keterlibatan karyawan (employee engagement), akuntabilitas, dan kesiapan organisasi dalam menghadapi era digital. Temuan ini memberikan wawasan empiris mengenai praktik HRM strategis berbasis digital dan kontribusinya terhadap efektivitas operasional serta pengembangan sumber daya manusia di sektor perbankan.

Page 381 of 425 | Total Record : 4250

 379   380   381   382   383 

Filter by Year

2017 2026


Reset
Filter By Issues
All Issue Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 5 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 1 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol. 7 No. 5 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol. 7 No. 2 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol. 7 No. 1 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol. 6 No. 2 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting Vol. 5 No. 2 (2022): COSTING : Journal of Economic, Bussines and Accounting Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): COSTING : Journal of Economic, Bussines and Accounting Vol 2 No 2 (2019): COSTING : Journal of Economic, Bussines and Accounting Vol 2 No 1 (2018): COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 2 (2018): COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 1 (2017): COSTING : Journal of Economic, Bussines and Accounting More Issue