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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
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PENGARUH SOCIAL MEDIA MARKETING TERHADAP NIAT PEMBELIAN: ANALISIS PERAN MEDIASI BRAND AWARENESS MELALUI MODEL PERSAMAAN STRUKTURAL Nisa, Puspita Chairun; Praja, Arief Kusuma Among; Amalia, Lia; Ruswanti, Endang
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: 10.31539/52h8jc84

Abstract

Pemasaran melalui media sosial berkembang menjadi strategi utama bagi industri smartphone dalam mempengaruhi perilaku konsumen. Penelitian ini bertujuan menganalisis pengaruh social media marketing terhadap niat pembelian, serta menguji peran mediasi brand awareness. Menggunakan pendekatan kuantitatif, data dikumpulkan melalui survei online terhadap 220 responden pengguna smartphone di Indonesia yang aktif di media sosial. Analisis dilakukan menggunakan Structural Equation Modeling (SEM-PLS). Hasil penelitian menunjukkan bahwa social media marketing berpengaruh positif dan signifikan terhadap brand awareness dan niat pembelian. Brand awareness juga terbukti memiliki pengaruh langsung terhadap niat pembelian serta memediasi secara signifikan hubungan antara social media marketing dan niat pembelian. Temuan ini menegaskan bahwa efektivitas pemasaran digital tidak hanya bergantung pada intensitas konten, tetapi juga pada kemampuan merek membangun kesadaran yang kuat untuk mendorong minat beli konsumen.
BOARD GENDER DIVERSITY AS A MODERATOR IN THE CORPORATE GOVERNANCE AND FIRM VALUE RELATIONSHIP Firmansyah, Mochammad Arief Nur; Usman, Indrianawati
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/jx9fnm29

Abstract

This study investigates the effect of corporate governance on firm value, with a particular emphasis on the moderating role of board gender diversity (BGD). A quantitative approach is employed using secondary data obtained from Bloomberg, covering publicly listed firms in Indonesia from 2017 to 2023. The analysis utilizes moderated regression analysis (MRA) with three alternative measures of BGD: dummy, proportion, and Blau Index. The results reveal that corporate governance, when assessed independently, does not have a significant direct effect on firm value. However, the interaction between corporate governance and BGD is found to be positive and statistically significant across all models, indicating that gender diversity enhances the governance–firm value relationship. These findings highlight the importance of inclusive board composition in strengthening governance effectiveness, particularly in emerging market contexts.
TEACHING MODULE: BUSINESS IN SYNERGY WITH SOCIOLOGY LEARNING SUBJECT: EFFORTS TO EMPOWER COMMUNITY CULTURE IN THE WORLD OF EDUCATION Dwipriwanti, Aida; 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/jyhhf561

Abstract

This study aims to analyze the potential synergy between business teaching modules and sociology subjects as an effort to empower community culture within the educational context. Traditionally, business education has been predominantly focused on rational economic aspects, neglecting the social and cultural dimensions inherent in society. Using a Systematic Literature Review (SLR) approach, this research reviewed 15 scholarly articles published between 2021 and 2025, applying the PRISMA framework for systematic identification and inclusion. The inclusion criteria involved studies discussing the integration of business learning with socio-cultural values within secondary and higher education contexts. The findings reveal that integrating business and sociology in educational settings plays a crucial role in nurturing social entrepreneurs grounded in cultural values and ethical awareness. Teaching modules designed through this interdisciplinary approach enhance students’ social responsibility, ethical consciousness, and sensitivity to local wisdom. Furthermore, such integration strengthens the relevance of education to real-life community contexts and supports cultural preservation as part of the learning process. Therefore, the development of interdisciplinary teaching modules between business and sociology represents a strategic step toward fostering globally competitive, socially responsible, and culturally rooted young generations.
ANALISIS PENGARUH PENERAPAN SISTEM MANAJEMEN KESELAMATAN DAN KESEHATAN KERJA (SMK3) TERHADAP PRODUKTIVITAS DAN EFEKTIFITAS KERJA KARYAWAN DI PT SUCOFINDO CABANG PONTIANAK Ansari, Dian; Colia, Edison Sembiring; Ramli, Soehatman; Kholil, Kholil
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: 10.31539/9jxx8d60

Abstract

Tujuan penelitian ini untuk menganalisis dan mengetahui pengaruh Pengaruh Sistem Manajemen Keselamatan & Kesehatan Kerja (SMK3) terhadap Produktivitas kerja dan terhadap Efektifitas Kerja Karyawan Di PT Sucofindo Cabang Pontianak. Metode yang digunakan dalam pendekatan penelitian ini adalah penelitian kuantitatif dengan menggunakan metode survey dengan metode analisis kasual statistic menggunakan Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS). Peneliti melakukan survei dan pengambilan data menggunakan Tehnik pengambilan sampel dengan stratified random sampling. Sampel penelitian ini sebanyak 172 orang responden yang merupakan karyawan di PT. Sucofindo Cabang Pontianak. Hasil penelitian ini menunjukan bahwa Sistem Manajemen Keselamatan dan Kesehatan Kerja (SMK3) mampu memberikan pengaruh terhadap Produktivitas Kerja sebesar 95,1% dan sisanya 4,9 % dipengaruhi oleh variabel lain yang tidak diamati dalam penelitian ini. Sistem Manajemen Keselamatan dan Kesehatan Kerja (SMK3) mampu memberikan pengaruh terhadap Efektivitas Kerja sebesar 96,2% dan sisanya 3,8% dipengaruhi oleh variabel lain yang tidak diamati dalam penelitian ini.
FACTORS INFLUENCING FORMAL EMPLOYMENT OPPORTUNITIES FOR GENERATION Z IN INDONESIA Shofaunnida, Auliya; Arisetyawan, Kukuh
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: 10.31539/04sv0m46

Abstract

Studi ini mengkaji determinan yang memengaruhi kemungkinan Generasi Z bekerja di sektor formal di Indonesia dengan memanfaatkan dataset Sakernas 2023. Dengan menggunakan regresi logistik biner pada 758.900 observasi, analisis ini mengevaluasi dampak usia, pendidikan, jenis kelamin, tempat tinggal, dan penggunaan teknologi terhadap hasil pekerjaan formal. Hasilnya menunjukkan bahwa semua variabel independen signifikan secara statistik pada tingkat 5 persen. Nilai Pseudo R-kuadrat sebesar 0,2305 menunjukkan daya prediksi model yang moderat. Pendidikan, tempat tinggal perkotaan, dan penggunaan teknologi ditemukan secara substansial meningkatkan probabilitas pekerjaan formal, sementara kelompok usia dan perempuan tertentu menunjukkan peluang lebih rendah untuk mendapatkan pekerjaan formal. Uji Goodness of Fit mengonfirmasi bahwa model yang diestimasi sesuai dengan data dengan baik. Temuan ini menggarisbawahi pentingnya meningkatkan kualitas pendidikan, memperluas akses yang adil terhadap sumber daya digital, dan mempromosikan kebijakan ketenagakerjaan yang responsif gender untuk meningkatkan peluang bagi Generasi Z di pasar tenaga kerja formal Indonesia.
PENGARUH PROFITABILITAS, LIKUIDITAS,DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DEVIDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PUBLIK SEKTOR CONSUMER GOODS PERIODE 2019-2024 Karina, Aria Catur
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/fds06t68

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, likuiditas, dan leverage terhadap nilai perusahaan dengan kebijakan dividen sebagai variabel moderasi pada perusahaan publik sektor consumer goods yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2024. Data sekunder berupa annual report dan financial statement dikumpulkan dari situs resmi BEI dan situs perusahaan sejak April 2024. Metode penelitian yang digunakan adalah verifikatif dengan pendekatan explanatory survey. Sampel ditentukan menggunakan teknik purposive sampling berdasarkan kelengkapan laporan keuangan, konsistensi listing, penggunaan mata uang rupiah, pembagian dividen, serta perolehan laba selama lima tahun berturut-turut. Variabel independen terdiri dari profitabilitas (ROA), likuiditas (CR), dan leverage (DER), sedangkan nilai perusahaan diukur menggunakan price to book value (PBV) dengan kebijakan dividen sebagai variabel moderasi. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan likuiditas dan leverage tidak berpengaruh terhadap nilai perusahaan. Kebijakan dividen terbukti memoderasi pengaruh profitabilitas dan leverage terhadap nilai perusahaan, tetapi tidak memoderasi pengaruh likuiditas. Temuan ini menegaskan pentingnya kinerja laba dan struktur pendanaan dalam membentuk persepsi investor, serta peran kebijakan dividen sebagai sinyal dalam memperkuat nilai perusahaan pada sektor consumer goods.
ARTIFICIAL INTELLIGENCE, BIG DATA, AND BLOCKCHAIN TECHNOLOGIES IN FINANCIAL FRAUD DETECTION: A SYSTEMATIC LITERATURE REVIEW Sidabutar, Nelly Reinalda; Kesuma, Sambas Ade; Nasution, Fahmi Natigor; Erwin, Keulana
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: 10.31539/8t605p38

Abstract

Financial fraud has become one of the most critical challenges in the modern digital economy, particularly with the rapid expansion of e-commerce, mobile payments, and online financial transactions. Artificial Intelligence (AI), Big Data Analytics (BDA), and Blockchain technology have emerged as transformative tools for enhancing fraud detection, prevention, and mitigation. This systematic literature review (SLR) aims to synthesize the state-of-the-art academic research on how these technologies contribute to identifying, predicting, and controlling fraudulent activities in financial systems. Following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) approach, twenty-three peer-reviewed studies published between 2019 and 2025 were analyst based on their theoretical frameworks, methodological designs, and empirical findings. The results reveal three main technological convergence trends: (1) the integration of AI and BDA for pattern recognition and anomaly detection; (2) the use of Blockchain for decentralized data security and auditability; and (3) the hybridization of AI–Blockchain–Big Data for real-time fraud prevention. The review also identifies current challenges, such as data privacy concerns, model interpretability, and the scalability of analytical frameworks. This study contributes to the literature by providing a holistic view of technological evolution in financial fraud detection, highlighting key gaps, and proposing a future research agenda for more transparent, adaptive, and intelligent financial ecosystems.
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN SELF EFFICACY TERHADAP KINERJA KARYAWAN Widyanto, Irfan; Fikri, Khusnul; Astarina, Ivalaina; Zaki, Hammam; Ginting, Yanti Mayasari; Abunawas, Abunawas
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/tjpfs459

Abstract

Tujuan Penelitian : Tujuan penelitian ini untuk mengetahui dan menganalisis pengaruh kepemimpinan transformasional terhadap kinerja karyawan di PT. Karya Pesona Nusantara; dan pengaruh self efficacy terhadap kinerja karyawan di PT. Karya Pesona Nusantara. Desain/ Metode/ Pendekatan : Metode penelitian yang digunakan merupakan metode penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh karyawan PT. Karya Pesona Nusantara yang berjumlah 35 orang. Mengingat jumlah populasi relatif kecil, yaitu di bawah 100, maka seluruh anggota populasi diambil semua sebagai sampel penelitian, sehingga penelitiannya disebut sebagai penelitian populasi atau penelitian sensus. Data yang didapatkan dari penyebaran kuesioner dianalisis dengan analisis regresi berganda untuk pengujian hipotesisnya. Temuan Penelitian : Hasil penelitian kepemimpinan transformasional berpengaruh positif tetapi tidak signifikan terhadap kinerja karyawan di PT. Karya Pesona Nusantara; Self Efficacy berpengaruh positif dan signifikan terhadap kinerja karyawan di PT. Karya Pesona Nusantara. Kepemimpinan transformasional dan self efficacy secara simultan berpengaruh signifikan terhadap kinerja karyawan di PT. Karya Pesona Nusantara. Kontribusi Teoritis/ Originalitas: Oleh karena itu, penting bagi perusahaan untuk meningkatkan kepemipinan transformasional dan self efficacy agar perusahaan dapat meingkatkan kinerja karyawan. Implikasi Praktis : Hasil penelitian ini dapat digunakan oleh manajemen PT. Karya Pesona Nusantara untuk memperbaiki strategi kepemimpinan dan pelatihan self-efficacy karyawan. Keterbatasan Penelitian : Penelitian ini hanya dilakukan pada satu perusahaan dengan jumlah responden terbatas (35 orang), sehingga hasilnya tidak dapat digeneralisasikan ke perusahaan lain.
EVALUASI KEPUASAN PASIEN BERDASARKAN ASPEK ADMINISTRASI, FASILITAS, DAN KOMPETENSI KLINIS DI KLINIK GIGI HEGAR MEDIKA KOTA PALEMBANG Hegar, Sabrina Auliya; Mulia, Maria Gresela; Syahrani, Jihan; Maringka, Stella Maria Fidela
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/g41m1a11

Abstract

Introduction: Patient satisfaction is widely regarded as a primary indicator of service success rather than merely a supplementary measure. This principle also applies to dental healthcare services. Patient satisfaction reflects not only the outcomes of clinical treatment but also the quality of the relationship and communication between patients and healthcare professionals. Oral and dental health plays a vital role in supporting essential functions such as eating, speaking, and aesthetics, all of which significantly influence an individual’s overall quality of life. Therefore, efforts to improve service quality form the foundation for building patient trust and satisfaction in dental clinics. Service quality is assessed not only through the success of clinical procedures but also through non-clinical elements such as the friendliness of healthcare staff, the cleanliness of the clinic environment, the comfort of the facilities, and the accuracy and clarity of the information provided. This study aims to analyze the level of patient satisfaction with service quality at a dental clinic. The focus of the research is directed toward evaluating both clinical and non-clinical service components that may influence patients’ perceptions of overall service quality. Methods: This study involved 305 respondents selected using a purposive sampling technique. Data were collected through a questionnaire employing a 5-point Likert scale and analyzed using PLS-SEM with SmartPLS 4.0 software. Results:The findings indicate that scheduling and administration, clinic environment and facilities, as well as nurse quality and dentist competence, have a significant positive effect on recommendations and global satisfaction, with an R-square value of 0.673. Analysis of the measurement and structural models also confirms that all indicators used in this study are valid and reliable. Conclusion: Scheduling and administration, clinic environment and facilities, and nurse quality and dentist competence play a crucial role in enhancing patient recommendations and global satisfaction. Clinics are encouraged to strengthen non-technical service quality in accordance with the results of this study. These findings contribute to ongoing efforts to improve service quality within the primary healthcare sector.
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024 Hairunisah, Hairunisah; Hazmi, Shadrina
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/sycdef62

Abstract

This research is motivated by the importance of effective working capital management in increasing company profitability, particularly in the non-cyclical sector, which is characterized by stable demand. This study aims to analyze the effect of cash turnover, collection turnover, and inventory turnover on the profitability of non-cyclical companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The research method uses a quantitative approach with multiple linear regression analysis techniques, based on financial report data from 324 companies analyzed through statistical tests including the classical assumption test, t-test, F-test, and coefficient of determination. The results show that the three variables: cash turnover, receivables turnover, and inventory turnover have a positive and significant effect on profitability, both partially and simultaneously. However, the low coefficient of determination value indicates that most of the variation in profitability is influenced by other factors outside the research model. In conclusion, effective working capital management contributes to increased profitability, but additional variable analysis and broader research are needed to obtain a more comprehensive understanding of the determinants of company profitability

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