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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
 397   398   399   400   401 
EFFECTIVENESS AND EFFICIENCY OF BUDGET REALIZATION'S LOCAL GOVERNMENT BEFORE AND DURING PANDEMIC: A CASE STUDY Wulaningrum, Puspita Dewi; Sari, Dina Fahma; Parwoto, Parwoto; Novitasari, Dinda Dewi
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/nek7y088

Abstract

This purpose of study is to analyze the comparison of the performance of financial statements by taking into account the level of efficiency, and the effectiveness of the allocation of funds to assess budget accountability. The object of this research is the Regional Development Planning Agency of Magelang Regency and Yogyakarta City with the main data source being the 2018 to 2021 Budget Realization Report. This study uses a quantitative descriptive method with secondary and primary data types. Analysis of the data using the formula of efficiency and effectiveness. The analysis results from the calculations show that the percentage level of effectiveness of Magelang Regency before the pandemic (2018-2019) and during the pandemic (2020-2021) is in the effective level. The percentage level of the effectiveness of the City of Yogyakarta before the pandemic (2018-2019) and during the pandemic (2020-2021), which is in the effective percentage. The percentage level of efficiency in Magelang Regency before the pandemic (2018-2019) was in the less efficient percentage. Meanwhile, during the pandemic (2020-2021) it was in the efficient percentage and overall, it was in the fairly efficient category. The percentage level of efficiency of the City of Yogyakarta before the pandemic (2018-2019) and during the pandemic (2020-2021) was in the efficient percentage.
THE EFFECT OF CASH FLOW VOLATILITY AND EARNINGS PERSISTENCE ON CUMULATIVE ABNORMAL RETURN (CAR) OF FIRMS WITHIN THE FOOD AND BEVERAGES SUB-SECTOR LISTED ON THE INDONESIAN STOCK EXCHANGE Tawalujan, Grasela Trinita; Sahetapy, Kenneth August
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/k5rk4c54

Abstract

This study investigates the effect of cash flow volatility and earnings persistence on cumulative abnormal return (CAR) in manufacturing firms within the food and beverages sub-sector listed on the Indonesia Stock Exchange during the 2019–2022 period. Grounded in signalling theory and the efficient market hypothesis, this research employs a causal research design using secondary data obtained from publicly available financial statements and stock market information. A purposive sampling method was applied, resulting in 27 firm-year observations that met the predetermined criteria. Cash flow volatility is measured using the standard deviation of operating cash flows relative to total assets, while earnings persistence is estimated through a regression model of current earnings on prior-period earnings. CAR is calculated based on abnormal returns accumulated over a one-week window following financial statement announcements. The empirical analysis is conducted using multiple linear regression after satisfying classical assumption tests. The findings reveal that cash flow volatility does not have a significant effect on CAR, indicating that investors do not strongly react to fluctuations in operating cash flows. In contrast, earnings persistence has a positive and significant effect on CAR, suggesting that the market responds favourably to firms with stable and sustainable earnings. These results imply that earnings quality, as reflected by persistence, is more relevant than cash flow volatility in influencing market reactions within the Indonesian food and beverages sub-sector.
STRATEGI PENINGKATAN CAPAIAN NILAI AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (AKIP) MELALUI IMPLEMENTASI DIGITALISASI ADMINISTRASI PADA SATKER KEJAKSAAN TINGGI SUMATERA UTARA Awwab, M Adnan; Sinulingga, Emerson Pascawira; Sembiring, Meilita Tryana
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: 10.31539/4h1w8f50

Abstract

Penelitian ini bertujuan menganalisis kontribusi digitalisasi administrasi terhadap proses dan kualitas pelaporan Akuntabilitas Kinerja Instansi Pemerintah (AKIP) serta mengidentifikasi faktor penentu keberhasilan dan strategi pencapaian target 97% satker minimal predikat BB di Kejaksaan Tinggi Sumatera Utara. Penelitian menggunakan pendekatan kualitatif deskriptif-eksploratif dengan pengumpulan data melalui wawancara, observasi, dan telaah dokumen pada 37 satuan kerja. Analisis data dilakukan menggunakan teknik tematik, SWOT terintegrasi dengan manajemen operasi, diagram fishbone, dan Technology Acceptance Model (TAM) untuk mengidentifikasi akar masalah, peluang, dan strategi peningkatan kinerja. Hasil penelitian menunjukkan bahwa digitalisasi administrasi melalui sistem SICANA dan SERENATA memberikan dampak signifikan terhadap efisiensi operasional dan kualitas output pelaporan. Waktu siklus pelaporan berkurang dari rata-rata 15 hari menjadi 5–7 hari, validasi data dipercepat hingga 70%, dan aktivitas tidak bernilai tambah berkurang drastis. Akurasi data meningkat dari 65% menjadi 92%, keterlambatan pelaporan turun dari 45% menjadi 12%, serta standarisasi format laporan diterapkan pada 85% satker. Keberhasilan implementasi dipengaruhi oleh kepemimpinan dan komitmen pimpinan (35%), kesiapan infrastruktur teknologi (25%), kompetensi dan literasi digital SDM (20%), serta standarisasi proses (20%). Hambatan utama meliputi disparitas literasi digital, ketergantungan pada operator tertentu, keterbatasan infrastruktur, dan budaya kerja manual. Strategi pencapaian target 97% dirumuskan melalui matriks TOWS dan roadmap manajemen operasi dalam tiga fase: fondasi, transformasi proses, dan keunggulan berkelanjutan. Implementasi strategi diproyeksikan meningkatkan efisiensi proses 70%, menurunkan tingkat kesalahan 80%, serta memperkuat budaya digital dan akuntabilitas kinerja. Temuan ini memberikan panduan strategis bagi satuan kerja dalam mempercepat transformasi digital dan mencapai target AKIP secara berkelanjutan.
PENGARUH ONLINE CUSTOMER REVIEW, PERSEPSI RISIKO, DAN KEPERCAYAAN KONSUMEN TERHADAP KEPUTUSAN PEMBELIAN PADA E- COMMERCE DI KOTA MEDAN Santoso, Reyndi Fernando; Harahap, Rahmat Alamsyah; Ginting Suka, Wandi Johanes Brandiaz; Hakim, Andy
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/c4kesc09

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Online Customer Review, Persepsi Risiko, dan Kepercayaan Konsumen terhadap Keputusan Pembelian pada pengguna e- commerce di Kota Medan. Penelitian ini menggunakan pendekatan kuantitatif dengan jumlah responden sebanyak 189 orang yang dipilih melalui metode purposive sampling. Teknik analisis yang digunakan meliputi uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linear berganda, uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa secara parsial Online Customer Review dan Persepsi Risiko berpengaruh positif dan signifikan terhadap Keputusan Pembelian. Sementara itu, Kepercayaan Konsumen tidak berpengaruh signifikan terhadap Keputusan Pembelian. Secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap Keputusan Pembelian. Model regresi menunjukkan nilai Adjusted R Square sebesar 0.768, yang berarti bahwa 76.8% variasi Keputusan Pembelian dapat dijelaskan oleh ketiga variabel independen dalam model. Temuan ini menegaskan pentingnya kualitas ulasan pelanggan dan persepsi risiko dalam mempengaruhi keputusan pembelian pada platform e-commerce, sedangkan kepercayaan konsumen belum menjadi faktor dominan dalam penelitian ini.
KEPUASAN KERJA DALAM MEMEDIASI PENGARUH PENERAPAN TEKNOLOGI INFORMASI DAN KOMPETENSI TERHADAP KINERJA KARYAWAN GEN Z PADA GRAPARI TELKOMSEL AREA DKI JAKARTA Deswenti, Eva; Widyastuti, Titing; Handayani, Esti; Wahyutama, Muhammad Irfan
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/twd82c92

Abstract

Dalam era digital yang kompetitif, perusahaan menghadapi tantangan dalam meningkatkan kinerja sumber daya manusia, khususnya generasi Z yang memiliki karakteristik unik dalam hal teknologi, nilai kerja, dan ekspektasi organisasi. Penelitian ini dilakukan di GraPARI Telkomsel Area DKI Jakarta untuk mengkaji pengaruh teknologi informasi dan kompetensi terhadap kinerja karyawan Gen Z, dengan kepuasan kerja sebagai variabel mediasi. Populasi penelitian mencakup karyawan Gen Z yang bekerja sebagai staf Front Office dan Customer Service, dengan sampel sebanyak 80 responden yang dipilih secara purposive. Metode penelitian menggunakan pendekatan kuantitatif dengan analisis jalur (path analysis) untuk menguji pengaruh langsung dan tidak langsung antar variabel. Hasil penelitian menunjukkan bahwa kompetensi berpengaruh positif dan signifikan terhadap kepuasan kerja dan kinerja karyawan. Teknologi informasi berpengaruh signifikan terhadap kepuasan kerja, namun tidak berpengaruh langsung terhadap kinerja. Kepuasan kerja tidak berpengaruh signifikan terhadap kinerja dan tidak memediasi hubungan antara teknologi informasi maupun kompetensi terhadap kinerja. Hasil penelitian menunjukkan bahwa: (1) teknologi informasi berpengaruh positif terhadap kepuasan kerja, (2) kompetensi berpengaruh positif terhadap kepuasan kerja, (3) teknologi informasi berpengaruh positif terhadap kinerja karyawan, (4) kompetensi berpengaruh positif terhadap kinerja karyawan, (5) kepuasan kerja berpengaruh positif terhadap kinerja karyawan. Namun, kepuasan kerja tidak memediasi pengaruh teknologi informasi dan kompetensi terhadap kinerja karyawan.
PENGARUH LINGKUNGAN KERJA FISIK DAN NON-FISIK TERHADAP KINERJA KARYAWAN DI SMK MERDEKA KOTA BANDUNG Muthmainnah, Hanifah; Sobandi, Ade; Askolani, Askolani
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/fa907z20

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh lingkungan kerja fisik dan lingkungan kerja nonfisik terhadap kinerja karyawan di SMK Merdeka Bandung. Metode yang digunakan adalah analisis regresi berganda dengan dua variabel independen, yaitu lingkungan kerja fisik (X1) dan lingkungan kerja nonfisik (X2), serta satu variabel dependen, yaitu kinerja karyawan (Y). Hasil penelitian menunjukkan bahwa lingkungan kerja fisik dan nonfisik secara simultan berpengaruh signifikan terhadap kinerja karyawan dengan nilai koefisien determinasi sebesar 53,6%, yang berarti kedua variabel mampu menjelaskan 53,6% variasi kinerja karyawan, sedangkan 46,4% dipengaruhi oleh faktor lain di luar penelitian. Secara parsial, lingkungan kerja fisik berpengaruh signifikan terhadap kinerja karyawan dengan kontribusi efektif sebesar 28,4% (t = 4,682; Sig. < 0,001). Demikian pula, lingkungan kerja nonfisik berpengaruh signifikan terhadap kinerja karyawan dengan kontribusi efektif sebesar 25,1% (t = 4,258; Sig. < 0,001). Dengan demikian, peningkatan kualitas lingkungan kerja fisik dan nonfisik dapat mendorong peningkatan kinerja karyawan.
PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN KONEKSI POLITIK SEBAGAI VARIABEL MODERASI Sartika, Indah Tri; Misra, Fauzan
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/ttf5tc67

Abstract

Peineiliitiian iinii beirtujuan untuk meinganaliisiis peingaruh good corporatei goveirnancei (GCG) teirhadap kiineirja keiuangan peirusahaan deingan koneiksii poliitiik seibagaii variiabeil modeirasii. Data yang diigunakan dalam peineiliitiian iinii yaiitu data seikundeir beirupa annual reiport peirusahaan manufaktur yang teirdaftar dii Bursa Eifeik Iindoneisiia tahun 2020-2024. Teikniik peingambiilan sampeil yang diigunakan pada peineiliitiian iinii adalah purposiivei sampliing. Seibanyak 66 peirusahaan yang teilah meimeinuhii kriiteiriia seibagaii uniit obseirvasii. Meitodei analiisiis yang diigunakan adalah analiisiis reigreisii liineiar beirganda. Hasiil peineiliitiian meimbeiriikan buktii eimpiiriis bahwa deiwan diireiksii dan komiitei audiit beirpeingaruh teirhadap kiineirja keiuangan peirusahaan, seidangkan deiwan komiisariis tiidak beirpeingaruh teirhadap kiineirja keiungan peirusahaan. Koneiksii poliitiik meimodeirasii hubungan antara peingaruh deiwan diireiksii teirhadap kiineirja keiuangan peirusahaan, Seidangkan koneiksii poliitiik tiidak meimodeirasii hubungan antara peingaruh deiwan komiisariis dan komiitei audiit teirhadap kiineirja keiuangan peirusahaan.
THE EFFECT OF HUMAN RESOURCE MANAGEMENT PRACTICES ON ORGANIZATIONAL PERFORMANCE WITHIN LAW ENFORCEMENT AGENCIES Laoli, Elvianus; Kristianingsih, Ekawaty
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: 10.31539/3g6aft21

Abstract

This literature review examines the influence of human resource management (HRM) practices on organizational performance in law enforcement agencies. The study aims to synthesize recent empirical and conceptual evidence on how core HRM practices affect individual and organizational outcomes in policing contexts. Using a systematic literature-review approach, relevant studies published between 2015 and 2025 were identified through searches of Scopus, Web of Science, Google Scholar, and selected regional academic databases. Inclusion criteria focused on peer-reviewed or institutional publications addressing HRM practices in policing or law enforcement settings. The review covers key HRM practices, including recruitment and selection, training and development, performance appraisal, career management, compensation and rewards, and employee engagement. The findings consistently indicate that integrated HRM bundles positively influence officer performance, service quality, organizational effectiveness, and public trust. These relationships are often mediated by work motivation, job satisfaction, and employee engagement. However, the strength and direction of these effects are moderated by contextual factors such as organizational centralization, budgetary constraints, digital transformation, and local institutional culture. The review also identifies methodological limitations in the existing literature, including a predominance of cross-sectional designs, limited longitudinal and mixed-methods research, and inconsistent measurement of organizational performance. The study concludes by highlighting practical implications for police leaders and policymakers and proposes a future research agenda emphasizing longitudinal, multi-level, and comparative studies across jurisdictions.
BLUEPRINT MASA DEPAN INDUSTRI KREATIF YANG BERKELANJUTAN (EKOSISTEM, PONDASI ETIKA DAN EKONOMI, MENCETAKKAN VALUE JANGKA PANJANG) Ramadan, Warisatun; Faturrachman, Alifudin; Abidin, Minhajul; Al Mubarak, Faqih Ramdani; 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/f38kwx48

Abstract

The creative industry has emerged as a promising new pillar of economic growth; however, its long-term viability is fundamentally dependent on the integration of sustainability principles. This article presents a comprehensive blueprint structured around three core pillars: Adaptive Ecosystems, Balanced Ethical and Economic Foundations, and Long-Term Value Creation. Drawing on contemporary literature published between 2020 and 2025, as well as theoretical synthesis including Prof. Hadi Supratikta’s perspective on the critical role of Emotional and Spiritual Intelligence (EQ/SQ) in Society 5.0 this study identifies significant gaps between prevailing industry practices and global sustainability imperatives. The analysis highlights the urgent need to shift from linear economic models toward a Regenerative Economy, to institutionalize Environmental, Social, and Governance (ESG) standards, and to cultivate an ethically conscious creative workforce. The proposed blueprint advocates a holistic intervention approach, encompassing policies that promote green innovation, investment in ethics-based human capital development, and the establishment of standardized metrics for measuring social and cultural impact. Ultimately, this framework aims to ensure that the creative industry not only generates economic value but also functions as a positive and transformative force for society and the environment.
PENGARUH KUALITAS PRODUK, PROMOSI DAN KEPERCAYAAN KONSUMEN TERHADAP KEPUTUSAN PEMBELIAN DI SHOPEE Laudya, Windy; Purba, Mohd. Nawi; Garcia, Riyo Pramono; Auza, Ara
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/ge95tt51

Abstract

Banyaknya persaingan e-commerce atau aplikasi pembelian menyebabkan konsumen memiliki banyak pilihan dalam menentukan dimana akan melakukan pembelian. Penelitian ini dilatarbelaknagi untuk menganalisis pengaruh kualitas produk, promosi dan kepercayaan konsumen terhadap keputusan pembelian di Shopee. Metode penelitian adalah kuantitatif. Jumlah sampel sebnayak 97 responden. Teknik analisis data menggunakan analisis regresi berganda. Hasil penelitian memperoleh kualitas produk, promosi dan kepercayaan konsumen berpengaruh secara parsial dan simultan terhadap keputusan pembelian di Shopee.

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