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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 4,250 Documents
 390   391   392   393   394 
SYSTEMATIC LITERATURE REVIEW: THE EFFECTIVENESS OF PROJECT BASED LEARNING AND EXPERIENTIAL LEARNING MODELS IN FOSTERING HIGH SCHOOL STUDENTS' ENTREPRENEURIAL INTENTION Munawaroh, Rianzah; Noviani, Eni; Rahayu, Wening Patmi; Wati, Andy Prasetyo
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/f21j4b74

Abstract

This Systematic Literature Review (SLR) aims to identify, evaluate, and synthesize the most effective and relevant learning models for Entrepreneurship subjects at the Senior High School (SMA) level. Specifically, this review focuses on the effectiveness of project-based and experiential learning models in enhancing students' entrepreneurial intention and practical skills. This systematic review was conducted based on the PRISMA framework. The literature search was performed on academic databases such as Scopus, Google Scholar, and ERIC, with publications restricted to the years 2018 to 2025. The inclusion criteria required articles to be empirical research focusing on entrepreneurship learning models within the SMA/MA context. A total of 15 articles met the criteria, and their data were extracted for thematic-qualitative analysis. The findings indicate that the Project-Based Learning (PjBL) and Experiential Learning (EL) models are the dominant and significantly effective approaches. PjBL is effective in improving business planning and product skills, while Experiential Learning excels at fostering the entrepreneurial mindset, attitude, and self-reliance. A key research gap identified is the lack of active collaborative integration with real business practitioners. Entrepreneurship learning at the high school level must be designed using applicable and contextual models. The integration of PjBL and Experiential Learning should be optimized to bridge the gap between theory and practice effectively.
STRATEGI PENGAMBILAN KEPUTUSAN DALAM DINAMIKA KEPEMIMPINAN PUNCAK IMPLIKASINYA TERHADAP KINERJA PERUSAHAAN PERBANKAN DI INDONESIA Putri, Feby Widia; Mufaati, Nurma Dewi; Haerani, Rani; Mustopa, Bintang Alya Binurika; Supratikta, Hadi
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/mxs8k739

Abstract

This study aims to examine the dynamics of leadership within the Top Management Team (TMT) and their influence on strategic decision-making processes in Indonesian banking institutions. Using a descriptive qualitative approach, data were collected through document analysis and indirect interviews with TMT members. The findings indicate that diversity within TMTs particularly in terms of educational background, professional experience, and gender positively contributes to the quality and innovativeness of strategic decisions. Such diversity enables teams to formulate more creative and adaptive strategies in response to external shifts, including advancements in digital technologies and changes in banking regulations. Nevertheless, the study also reveals challenges related to achieving consensus among team members, which may impede decision making efficiency if not effectively managed. In addition, the distribution of power within TMTs whether centralized or dispersed significantly shapes the dynamics and effectiveness of strategic decision-making. Overall, the results underscore the importance of managing diversity and fostering collaborative leadership within TMTs to enhance the strategic capabilities of banks operating in an increasingly dynamic and competitive industry landscape.
ANALISIS COUNTRY OF ORIGIN TERHADAP PURCHASE DECISION MELALUI BRAND EQUITY SEBAGAI VARIABEL MEDIASI Safuroh, Nyimas; Ramdan, Asep Muhamad; Jhoansyah , Dicky
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/ar3fqq31

Abstract

This study aims to analyze the effect of country of origin on purchase decision with brand equity as a mediating variable among Vivo smartphone users in Sukabumi City. The research employs a quantitative approach with a descriptive–causal method. A total of 195 respondents were selected using a probability sampling technique, and data were collected through a questionnaire measured using a semantic differential scale. Data analysis was conducted using Structural Equation Modeling–Partial Least Square (SEM-PLS) through SmartPLS 4, which includes evaluations of both the outer model and inner model. The results indicate that country of origin significantly influences brand equity, brand equity significantly influences purchase decision, and brand equity significantly mediates the relationship between country of origin and purchase decision. These findings suggest that consumers’ perceptions of a product’s country of origin affect their evaluation of the brand, which subsequently shapes their purchasing decisions. Strong brand equity enhances this relationship through increased brand awareness, perceived quality, positive brand associations, and consumer loyalty. This study contributes to the field of marketing by highlighting the mediating role of brand equity and providing strategic implications for companies seeking to strengthen brand value and improve product competitiveness.
MANAJEMEN STRATEGIS DALAM KONSEPTUALISASI SMART MANUFACTURING: IMPLIKASI TERHADAP DAYA SAING PERUSAHAAN Ahmad Yafi Rangkuti; Asri, Septika; Maulana, Jihad; Karimah, Aisyah; Supratikta, Hadi
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/jekt1b34

Abstract

Technological developments in the era of the Fourth Industrial Revolution and the transition toward Industry 5.0 require companies to implement adaptive and innovative strategic management. Smart manufacturing emerges as an approach that integrates digital technologies, automation, and data analytics with business strategy and human resource management. This article aims to conduct a literature review by emphasizing the role of strategic management, knowledge management, and strategic human resource planning in strengthening corporate competitive advantage. An analytical review method is employed to examine the concepts of strategic management, types of business strategies relevant to the context of smart manufacturing, and their implications for company competitiveness. The analysis reveals that the integration of digital technologies, differentiation strategies, innovation, and human resource readiness can drive companies toward achieving sustainable competitive advantage. The article concludes with the development of a conceptual framework that links strategic management, smart manufacturing, and competitive advantage within the context of digital transformation.
ANALISIS IMPLEMENTASI KEBIJAKAN NATIONAL LOGISTIC ECOSYSTEM (NLE) DI TERMINAL KARGO BANDAR UDARA INTERNASIONAL KUALANAMU DALAM MENINGKATKAN DAYA SAING LOGISTIK NASIONAL Purba, Accun; Nazaruddin, Nazaruddin; Sembiring, Meilita Tryana
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: 10.31539/452ght09

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi kebijakan National Logistic Ecosystem (NLE) di Terminal Kargo Bandar Udara Internasional Kualanamu dalam meningkatkan daya saing logistik nasional. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan metode IPA (Importance Performance Analysis). Populasi penelitian ini adalah seluruh pelaku/logistic stakeholders yang terlibat langsung dalam operasional dan pemanfaatan Terminal Kargo Bandar Udara Internasional Kualanamu terkait implementasi kebijakan National Logistic Ecosystem (NLE) sebanyak 218 orang. Metode Sampling yang digunakan dalam penelitian ini adalah probability sampling dengan menggunakan rumus Slovin maka sampel dalam penelitian ini adalah sebanyak 141 orang. Teknik analisis data yang digunakan dalam penelitian ini adalah uji instrumen (validitas dan reabilitas), analisis statistik deskriptif dan IPA (Importance Performance Analysis). Hasil penelitian menunjukkan bahwa pada kuadran I terdapat 12 atribut yang harus ditangani/ditingkatkan, pada kuadran II memiliki 3 atribut yang berarti kinerjanya harus di pertahankan. Sedangkan kuadran III memililki 2 atribut yang berarti dapat ditangani jangka panjang. Dan pada kuadran IV memiliki 13 atribut yang berarti berlebihan kinerjanya dan tidak menjadi prioritas utama.
PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA CV. MIKHA KARYA PALEMBANG Anshary, Muhamad Asykal Rizqinan; Norisanti, Nor; Nurmala, Resa
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/zhyr1x49

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh gaya kepemimpinan transformasional dan lingkungan kerja terhadap kinerja karyawan di CV. Mikha Karya Palembang. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan survei. Data dikumpulkan melalui kuesioner yang disebarkan kepada 33 karyawan. Hasil analisis menunjukkan bahwa terdapat pengaruh positif yang signifikan antara gaya kepemimpinan transformasional dan lingkungan kerja terhadap kinerja karyawan. Temuan ini diharapkan dapat memberikan kontribusi bagi manajemen perusahaan dalam meningkatkan kinerja karyawan melalui penerapan gaya kepemimpinan yang efektif dan menciptakan lingkungan kerja yang kondusif.   
PENGARUH SUSTAINABLE MARKETING MIX TERHADAP NIAT PEMBELIAN KEMBALI DENGAN KEPUASAN PELANGGAN SEBAGAI VARIABEL MEDIASI (STUDI PADA PELANGGAN BATIK TULIS PAMEKASAN) Pratama, Arya Satya; Islam, Darul
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/fym72r09

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan Sustainable Marketing Mix (Produk, Harga, Tempat, Promosi) terhadap Niat Pembelian Kembali pada produk Batik Tulis Pamekasan, serta menguji peran Kepuasan Pelanggan sebagai variabel mediasi. Penelitian ini dilatarbelakangi oleh pergeseran perilaku konsumen dan perlunya strategi pemasaran yang adaptif bagi produk warisan budaya. Pendekatan yang digunakan adalah kuantitatif kausal. Pengumpulan data dilakukan melalui survei kepada 200 responden yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan menggunakan metode Structural Equation Modeling berbasis Partial Least Squares (PLS-SEM). Hasil penelitian menunjukkan bahwa elemen Sustainable Product dan Sustainable Price tidak berpengaruh signifikan terhadap Kepuasan Pelanggan maupun Niat Pembelian Kembali. Sebaliknya, variabel Sustainable Place dan Sustainable Promotion terbukti berpengaruh positif dan signifikan secara langsung terhadap Niat Pembelian Kembali, di mana Promosi menjadi faktor yang paling dominan. Temuan lain dalam penelitian ini membuktikan bahwa Kepuasan Pelanggan tidak berperan sebagai variabel mediasi dalam hubungan antara Sustainable Marketing Mix dengan Niat Pembelian Kembali. Hal ini mengindikasikan bahwa keputusan konsumen untuk melakukan pembelian ulang lebih didorong oleh faktor stimulus eksternal, yaitu kemudahan akses distribusi dan paparan komunikasi pemasaran, dibandingkan faktor kepuasan terhadap atribut produk.  
KEPATUHAN INTERNAL DAN BUDAYA KERJA TERHADAP KINERJA PEGAWAI DENGAN MODEL TIGA PILAR STUDI KASUS PADA KANWIL DJKN DKI JAKARTA Darwati, Wahyuning
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/beptns35

Abstract

Tujuan penelitian ini adalah mengetahui pengaruh kepatuhan internal dan budaya kerja terhadap kinerja pegawai dengan Model Tiga Pilar, studi kasus pada Kantor Wilayah Direktorat Jenderal Kekayaan Negara (Kanwil DJKN) DKI Jakarta. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus, yang berfokus pada pemahaman mendalam fenomena sosial melalui data non-numerik seperti wawancara dan FGD. Peneliti berperan sebagai instrumen utama untuk menggali konteks alami dan menafsirkan data secara holistik. Hasil penelitian menunjukkan bahwa Unit Kepatuhan Internal memastikan aktivitas pegawai sesuai standar, regulasi, dan nilai integritas, sehingga proses kerja lebih terukur dan minim pelanggaran. Dalam Model Tiga Pilar, kepatuhan berada pada pilar kedua dan ketiga untuk mengawasi risiko dan menyelaraskan tugas dengan tujuan organisasi. Sementara itu, budaya kerja positif, seperti disiplin, kolaborasi, dan inovasi, memengaruhi pola pikir pegawai serta mendukung pilar pertama (operasional). Integrasi keduanya membentuk sistem kerja yang patuh secara formal dan moral, sehingga meningkatkan kinerja pegawai secara kualitas, kuantitas, dan keberlanjutan.
MENINGKATKAN KUALITAS LAPORAN KEUANGAN DAERAH MELALUI INTEGRASI TEKNOLOGI, KOMPETENSI SDM, DAN KOMITMEN PIMPINAN: PERAN MODERASI EFEKTIVITAS PELATIHAN ASN Rantelobo, Alfred Tandirura; Munawar, Munawar; Naiola, Fransiscus Nicodemus
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/qgtjf003

Abstract

Laporan keuangan pemerintah daerah merupakan instrumen penting dalam mewujudkan transparansi dan akuntabilitas pengelolaan keuangan publik. Meskipun mayoritas pemerintah daerah telah memperoleh opini Wajar Tanpa Pengecualian (WTP) dari Badan Pemeriksa Keuangan (BPK), termasuk Provinsi Nusa Tenggara Timur (NTT), kualitas laporan keuangan masih menghadapi berbagai tantangan, seperti pemanfaatan teknologi informasi yang belum optimal, rendahnya kompetensi sumber daya manusia, dan lemahnya sistem pengendalian intern. Permasalahan tersebut dapat berdampak pada integritas dan keandalan laporan keuangan daerah. Penelitian ini bertujuan menganalisis pengaruh pemanfaatan teknologi informasi, kompetensi sumber daya manusia, dan sistem pengendalian intern terhadap kualitas laporan keuangan daerah pada Badan Keuangan Daerah Provinsi NTT dengan efektivitas pelatihan sebagai variabel moderasi. Studi dilakukan pada Badan Keuangan Daerah Provinsi Nusa Tenggara Timur dengan pendekatan kuantitatif. Sampel sebanyak 32 responden diperoleh melalui teknik purposive sampling. Pengumpulan data dilakukan melalui kuesioner, dan analisis data menggunakan regresi moderasi (MRA). Hasil penelitian diharapkan memberikan implikasi kebijakan bagi pemerintah daerah dalam meningkatkan kualitas laporan keuangan melalui intervensi pelatihan yang efektif.
ANALISIS PERILAKU KEUANGAN KELUARGA MUDA KELAS MENENGAH DI INDONESIA (STUDI KUALITATIF BERDASARKAN PERSPEKTIF PERILAKU KEUANGAN RUMAH TANGGA DAN TEORI PERILAKU TERENCANA) Hafiz, Abdul; Napisah, Siti; Suaryansyah, Berandi
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: 10.31539/6czx9b71

Abstract

The purpose of this study is to explore the financial behavior of middle-class urban families in Indonesia. This study use Behavioral Household Finance framework and integrated it with Theory of Planned Behavior. Despite the increaseing of financial literacy, many households have poor financial behaviors. Using a qualitative approach, the research gets insights from in-depth interviews with nine families selected through purposive sampling. Participants were middle-income family living in urban areas with school-aged children. Thematic analysis revealed that financial behavior is shaped by cognitive biases, social norms, perceived behavioral control, and financial literacy. Limited financial knowledge and negative perceptions of formal financial institutions also hindered their ability to improve their financial behavior which represented in their financial outcome. On the other hand, families with higher financial literacy demonstrated better control over their finances, proactive saving strategies, and more resilience against behavioral biases and social pressure. These findings highlight that enhancing financial literacy alone is insufficient without addressing the psychological and cultural factors that influence financial decision-making. This study offers implications for the design of financial education and policy interventions that go beyond technical knowledge and incorporate behavioral insights aligned with local cultural values.

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