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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
 396   397   398   399   400 
PENGARUH INDIKATOR SEKTOR INTERNAL TERHADAP CADANGAN DEVISA INDONESIA: STUDI KASUS INDONESIA 2000-2023 Habibi, Kamil; Octaviani, Tri; Saftiana, Yulia
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/fsxcc536

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ekspor, impor, utang luar negeri, dan nilai tukar terhadap cadangan devisa Indonesia selama periode 2000–2023. Hasil penelitian menunjukkan bahwa keempat variabel tersebut secara signifikan memengaruhi pergerakan cadangan devisa, yang menegaskan pentingnya faktor eksternal dan dinamika perdagangan internasional dalam menjaga stabilitas ekonomi nasional. Pengujian asumsi klasik dan berbagai uji statistik pendukung menunjukkan bahwa model yang digunakan telah memenuhi kriteria kelayakan secara statistik, sehingga hasil analisis dapat dipercaya. Secara khusus, peningkatan ekspor dan stabilisasi nilai tukar terbukti memberikan pengaruh positif terhadap cadangan devisa. Sementara itu, impor dan utang luar negeri menunjukkan hubungan yang lebih kompleks dan memerlukan pengelolaan kebijakan makroekonomi yang hati-hati. Temuan ini mengindikasikan bahwa kebijakan ekonomi yang berfokus pada peningkatan kinerja ekspor serta pengelolaan nilai tukar yang stabil sangat penting untuk memperkuat ketahanan cadangan devisa Indonesia dalam menghadapi guncangan eksternal dan volatilitas pasar global.
LMS ADOPTION IN A CORPORATE UNIVERSITY: INSIGHTS FROM SUS EVALUATION AND AN UTAUT-INFORMED QUALITATIVE ANALYSIS Sartika, Venny; Permana, Muhammad Yorga
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: 10.31539/1y24bq33

Abstract

This study aims to quantitatively examine the structural relationships among destination image quality of tourist experience tourist trust and revisit intention at Widuri Beach Pemalang using a statistical approach based on SPSS. The research employed a quantitative design with data collected through a questionnaire survey administered to 150 tourists who had visited Widuri Beach Pemalang. The sampling technique used was accidental sampling. Data analysis included validity reliability correlation and multiple regression tests. The findings indicate that destination image quality of tourist experience and tourist trust have significant effects both partially and simultaneously on tourists revisit intention to Widuri Beach Pemalang. Practically this study highlights the importance of strengthening destination image building tourist trust and enhancing the quality of tourist experiences to support the sustainability and competitiveness of Widuri Beach at national and international levels.
PROFITABILITAS SEBAGAI MEKANISME MEDIASI DALAM PEMBENTUKAN NILAI PERUSAHAAN Khoirunnisa', Ria; Fadlullah Ali, Muhammad; Munir, Sirojul
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/cgg9jg34

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan dan struktur modal terhadap nilai perusahaan, serta menguji apakah profitabilitas dapat memediasi hubungan antara ukuran perusahaan dan struktur modal terhadap nilai perusahaan. Sampel yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia. Metode analisis yang digunakan adalah Structural Equation Model (SEM) dengan teknik analisis Partial Least Squares (PLS). Hasil penelitian menunjukkan bahwa struktur modal tidak berpengaruh terhadap profitabilitas. Ukuran perusahaan berpengaruh negatif dan signifikan terhadap profitabilitas. Struktur modal berpengaruh negatif dan signifikan terhadap nilai perusahaan. Ukuran perusahaan berpengaruh negatif dan signifikan terhadap nilai perusahaan. Profitabilitas tidak berpengaruh signifikan terhadap nilai perusahaan. Selain itu, profitabilitas tidak mampu memediasi hubungan antara struktur modal dan nilai perusahaan, serta tidak mampu memediasi hubungan antara ukuran perusahaan dan nilai perusahaan.
WELFARE IN ISLAMIC PERSPECTIVE: A REVIEW OF ISLAMIC PRODUCTIVITY AND MICROECONOMICS Ahmada, Muhamad Agus Alfiyan Nur; Kawedar, Gayuh; Banna, Ahmad Fatan Al; Syamsiyah, Siti Itsna; Asiyah, Binti Nur; Mashudi, Mashudi
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/nk7pnc76

Abstract

This study aims to analyze the influence of economic productivity, Islamic consumption, and Islamic production on welfare in Indonesia in 2023. Social inequality and unequal distribution of welfare remain fundamental issues, raising profound questions about the continued increase in economic growth that has not been fully absorbed by the lower levels of society. This study uses quantitative methods from secondary data obtained from the Central Statistics Agency (BPS), National Zakat Agency (BAZNAS), and halal.kemenperin.go.id. This study sample covers 34 provinces out of a population of 38 provinces in Indonesia in the 2023 period, due to limited data availability. Multiple linear regression was used for data analysis, while SPSS version 25 was utilized for data processing. The results of this study indicate that, simultaneously, economic productivity, Islamic consumption, and Islamic production have a positive and significant effect on welfare. Partially, economic productivity has a positive but insignificant effect on welfare. Then, partially, Islamic consumption has a negative but insignificant effect on welfare. And partially, Islamic production has a positive and significant effect on welfare. This finding confirms that prosperity in Islamic economics is not only determined by economic growth alone, but also by the blessings of balanced and fair productive and consumption activities.
RELIGIUSITAS, FEAR OF MISSING OUT (FOMO), DAN KEARIFAN LOKAL SEBAGAI FAKTOR DALAM KEPUTUSAN INVESTASI PROPERTI GENERASI MILENIAL MUSLIM DI WILAYAH KALIMANTAN BARAT Kalbarini, Rahmah Yulisa; Atiqah, Nur; Royhan, Muhammad; Fauzan, Muhammad Thoriq
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/km0jkw72

Abstract

Keputusan investasi properti pada generasi milenial Muslim di wilayah Kalimantan Barat dipengaruhi oleh berbagai faktor, termasuk religiusitas, fear of missing out (FOMO), dan kearifan lokal. Studi ini bertujuan untuk menganalisis bagaimana ketiga faktor tersebut mempengaruhi keputusan investasi properti di kalangan generasi milenial Muslim. Religiusitas dapat berperan dalam membentuk preferensi terhadap investasi berdasarkan prinsip syariah, sementara FOMO dapat memotivasi individu untuk berinvestasi karena dorongan sosial dan tren pasar. Kearifan lokal juga dapat menjadi faktor kunci dalam menentukan lokasi dan jenis properti yang dipilih. Penelitian ini menerapkan pendekatan kuantitatif. Data primer didapatkan dengan cara penyebaran angket kepada milenial muslim di Kalimantan Barat. Data primer yang didapat kemudian di olah menggunakan SEM PLS.  Hasil penelitian yang didapat Adalah adanya pengaruh positif signifikan antara Religiusitas terhadap Keputusan investasi properti. Namun tidak terdapat pengaruh antara FOMO dan Kearifan Lokal terhadap Keputusan investasi property. Hal ini dikarenakan terdapat factor lain yang mempengaruhi seperti aspek rasionalitas, fungsional dan analisis fundamental dalam Keputusan investasi property dikalangan milenial muslim di Kalimantan Barat.
PENGARUH FINANCIAL LITERACY, RISK ASSESMENT, DAN SOCIAL INFLUENCE TERHADAP MAKING DESICION INVESTMENT Mahaistri, Ni Putu Dinda; Kusuma, Putu Sri Arta Jaya
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/q2x0xc13

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh financial literacy, risk assessment, social influence, financial technology, dan investment experience terhadap keputusan investasi (investment decision making) dengan behavioral finance sebagai variabel moderasi pada Generasi Z di Kota Denpasar. Berdasarkan hasil analisis data dan pembahasan, penelitian ini menunjukkan bahwa financial literacy berpengaruh positif terhadap keputusan investasi, di mana pemahaman yang baik mengenai konsep keuangan dan pengelolaan anggaran mendorong pengambilan keputusan investasi yang lebih rasional. Risk assessment juga terbukti berpengaruh positif, karena kemampuan mengidentifikasi dan memitigasi risiko meningkatkan ketepatan dalam pemilihan instrumen investasi. Selain itu, social influence memberikan pengaruh signifikan melalui peran lingkungan sosial dan tokoh publik dalam mendorong minat dan tindakan investasi Generasi Z. Financial technology turut berperan positif dengan mempermudah akses, meningkatkan keamanan transaksi, dan mendorong partisipasi aktif investor muda di pasar modal. Investment experience juga berpengaruh positif, karena pengalaman investasi sebelumnya memperkuat kemampuan analisis dan penentuan strategi investasi. Behavioral finance berperan sebagai variabel moderasi, di mana faktor psikologis seperti overconfidence dan loss aversion dapat memperkuat atau melemahkan hubungan antara variabel independen dan keputusan investasi, tergantung pada tingkat pengendalian bias perilaku tersebut. Penelitian ini menegaskan pentingnya integrasi aspek kognitif, teknologi, sosial, dan psikologis dalam memahami perilaku investasi Generasi Z.
THE EFFECT OF ECONOMIC SUSTAINABILITY KPIs ON INVESTMENT PROFIT QUALITY AND FINANCIAL PERFORMANCE OF E-COMMERCE ISSUERS IN INDONESIA FOR THE PERIOD 2021–2024 Afiana, Reyza Diva; Mardi, Mardi; Fauzi, Achmad
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: 10.31539/718fx772

Abstract

This study aims to analyze the effect of economic sustainability indicators measured through Key Performance Indicators (KPIs) on investment earnings quality and financial performance among e-commerce issuers in Indonesia during the 2021 to 2024 period. The research employs a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings reveal that economic sustainability KPIs significantly influence investment earnings quality and financial performance. Earnings quality also significantly contributes to financial performance and partially mediates the relationship between economic sustainability KPIs and firm performance. These results emphasize the strategic importance of sustainability reporting in enhancing the quality of accounting information and improving long-term value creation in the digital sector.
RISK ANALYSIS AND RISK MONITORING FOR PROJECT: CASE STUDY ON CONVEYOR CONSTRUCTION PROJECT Prilly Febi Pratiwi; Faturohman, Taufik
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/krzr8t18

Abstract

PT Bukit Asam Tbk has ambitious production and sales targets for its long-term planning. Meanwhile, research shows that coal prices tend to be stable and declining, while oil prices tend to rise. The condition requires PTBA to maintain control over production costs and maximize profits. To improve production efficiency, reengineering is necessary to achieve the lowest possible production costs while maximizing output. One of PTBA’s efforts to improve production efficiency is the construction of an in-mine conveyor, a solution for coal handling, which currently relies on trucking for this route. Ensuring sufficient capital expenditure is crucial to project success. In addition to commitment from all parties, consistent risk management is also necessary to identify and mitigate potential risks that could derail project objectives. However, it is understood that, under current conditions, the project’s risk management practices are not yet integrated or comprehensive. A gap analysis was conducted to assess the effectiveness of PTBA’s current project risk management implementation, comparing it with international standards (ISO 31000:2018) and PTBA procedures. The study revealed that risk management in the PTBA project was not yet well established, as evidenced by risks not identified in the initial risk list. The risk analysis process was not comprehensive, as evidenced by the continued reliance on qualitative expert assessments despite the availability of quantifiable data. Furthermore, risk prioritization was not carried out, leading to all risks being mitigated, even those considered low or low to moderate, and a lack of focus on significant risks. Furthermore, monitoring for the conveyor project within the mine was inconsistent. Recognizing this alignment, a re-identification was conducted by first compiling an analysis document of the project’s internal and external factors using the 5M (People, Machines, Methods, Money, Materials) and PESTEL (Political, Economic, Social, Technological, Environmental, and Legal) analysis. A risk analysis of the conveyor project’s risk levels within the mine was conducted, specifically calculating their impacts and simulating them in a financial model to determine the project’s NPV and IRR. Next, risk prioritization was undertaken to identify the Project’s Key Risks. Furthermore, a mitigation plan was developed, including the Project Implementation Unit (PIC), outputs/deliverables, and timeframe. In addition, key risk indicators (KRIs) are designed to provide early warning signs for each risk. Routine monitoring of these Key Risks is planned at least once a month, with more frequent monitoring if needed.
ANALISIS EFEKTIVITAS PENGGUNAAN DANA DESA DALAM MENDUKUNG PROGRAM PRIORITAS NASIONAL Soraida, Septa
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/azbraq30

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas penggunaan Dana Desa dalam mendukung Program Prioritas Nasional Tahun 2024 di Desa Pangkalan Satu. Dana Desa merupakan instrumen fiskal pemerintah yang diarahkan untuk pembangunan dan pemberdayaan masyarakat desa, dengan fokus pada penanganan kemiskinan ekstrem, ketahanan pangan, pencegahan stunting, serta penguatan sektor prioritas desa sebagaimana diatur dalam Permendes Nomor 13 Tahun 2023. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan analisis dokumen, menggunakan data Laporan Realisasi Anggaran Desa Pangkalan Satu Tahun Anggaran 2024. Analisis dilakukan melalui penghitungan rasio efektivitas serta analisis kesesuaian belanja Dana Desa dengan ketentuan prioritas nasional. Hasil penelitian menunjukkan bahwa penggunaan Dana Desa untuk penanganan keadaan mendesak (BLT), ketahanan pangan, dan penanganan stunting secara umum berada pada kategori efektif dengan rasio realisasi mendekati atau mencapai 100%. Namun demikian, alokasi Dana Desa untuk ketahanan pangan masih belum memenuhi batas minimal 20% dari pagu Dana Desa sebagaimana ditetapkan dalam regulasi yang berlaku. Penelitian ini menyimpulkan bahwa meskipun secara realisasi penggunaan Dana Desa telah efektif, diperlukan optimalisasi perencanaan dan penganggaran agar alokasi belanja desa lebih selaras dengan ketentuan prioritas nasional, khususnya pada sektor ketahanan pangan, guna mendorong kesejahteraan masyarakat desa secara berkelanjutan.
PENGARUH BRAND LOYALTY, CHANNEL PRICE ADVANTAGE, SATISFACTION DAN PERCEIVED RISK TERHADAP CHANNEL SELECTION INTENTION MAKE OVER PADA SHOPEE Farenza, Endjelita; Syahrizal, Syahrizal
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/v5ecvc40

Abstract

Penelitian ini menganalisis faktor-faktor yang memengaruhi niat pemilihan saluran (channel selection intention) pada pembelian produk Make Over di Shopee dalam konteks persaingan e-commerce. Empat variabel diuji, yaitu loyalitas merek, keunggulan harga saluran, kepuasan, dan persepsi risiko. Metode kuantitatif digunakan melalui survei online terhadap 250 responden yang pernah membeli produk Make Over, dan data dianalisis menggunakan PLS-SEM. Validitas dan reliabilitas instrumen telah memenuhi kriteria standar (loading factor >0,70; AVE >0,50; composite reliability >0,80). Hasil penelitian menunjukkan bahwa loyalitas merek menjadi faktor paling kuat yang memengaruhi niat pemilihan saluran (β = 0,441, p < 0,001), diikuti oleh kepuasan (β = 0,217, p = 0,034) dan keunggulan harga saluran (β = 0,115, p = 0,048). Persepsi risiko justru memberikan pengaruh positif signifikan (β = 0,166, p = 0,011), mengindikasikan adanya heuristic terhadap autentisitas produk kosmetik dalam pembelian online. Studi ini berkontribusi pada pengembangan model prediktif perilaku konsumen di e-commerce serta menyoroti paradoks risiko dalam pembelian kosmetik daring, dengan implikasi strategis bagi produsen dan pelaku e-commerce.

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