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 4,226 Documents
 399   400   401   402   403 
COMPENSATION SYSTEMS AND CAREER DEVELOPMENT AS DETERMINANTS OF WORK MOTIVATION IN POLICE ORGANIZATIONS Lubis, Rahmadsyah; Lufpi, Benyamin
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/j3e7zg48

Abstract

Compensation systems and career development are central human resource levers that influence work motivation within police organizations. This literature review synthesizes empirical and conceptual studies published between 2015 and 2025 to examine how monetary and non monetary compensation, promotion policies, career pathways, and professional development opportunities determine motivation among police personnel. The review employs a structured literature search across academic databases, followed by qualitative synthesis of twenty five peer reviewed articles and institutional reports. Findings indicate that compensation fairness and transparency, alignment of rewards with performance, and clear merit based promotion systems enhance extrinsic motivation while career development initiatives foster intrinsic motivation, professional identity, and long term retention. Career development that includes mentorship, competency frameworks, and continuous training strengthens affective commitment which amplifies motivational effects from compensation. Contextual moderators such as organizational culture, budgetary constraints, unionization, and national employment norms shape the magnitude of these relationships. Notable tensions appear when compensation policies prioritize seniority over competency, creating misalignment between motivational incentives and desired behavioral outcomes. The review highlights methodological gaps including limited longitudinal studies, inconsistent operationalization of motivation, and scarce research on combined effects of compensation systems and career development in police settings. Practical implications emphasize integrated HR strategies that balance equitable compensation with transparent career development mechanisms to sustain motivation and organizational performance. The article concludes with a research agenda calling for longitudinal mixed method studies, cross jurisdictional comparisons, and experimental evaluations of incentive structures in policing contexts.
THE IMPACT OF PERFORMANCE APPRAISAL SYSTEMS ON PROFESSIONALISM AND ACCOUNTABILITY OF LAW ENFORCEMENT OFFICERS Laoli, Elvianus; Wijaya, Oscarius Yudhi Ari
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: 10.31539/8cng5n63

Abstract

Performance appraisal systems are central instruments for managing human resources in policing organizations and are widely used to promote professionalism, ensure accountability, and improve operational outcomes. This paper presents a structured literature-review study that synthesizes empirical and conceptual research from the last ten years to examine how different appraisal models (e.g., competency-based appraisal, behaviorally anchored rating scales, and performance management systems) influence police officers’ professional conduct, ethical decision-making, and organizational accountability. Drawing on a purposive review of peer-reviewed studies, government reports, and practitioner evaluations, the study identifies mechanisms by which appraisal systems affect motivation, training uptake, supervisory feedback, disciplinary processes, and public trust. Evidence suggests that appraisal systems that combine objective performance indicators, competency frameworks, and transparent review processes enhance professionalism and accountability by aligning expectations, improving feedback quality, and creating clearer consequences for misconduct. However, the literature also reports limitations: poorly designed appraisal tools, politicized evaluations, weak oversight, and perceived unfairness can undermine morale and reduce legitimacy. The paper highlights contextual moderators such as organizational culture, leadership commitment, legal frameworks, and community oversight. Recommendations include adopting competency-based frameworks, embedding multi-source feedback, ensuring procedural fairness, linking appraisal outcomes to training and promotion, and strengthening external oversight mechanisms. The study contributes a consolidated view of contemporary evidence and a targeted research agenda for improving appraisal design in policing. Keywords: performance appraisal, police professionalism, accountability, competency-based appraisal.
FROM FTA TO EXPORT EARNINGS: UNLOCKING INDONESIA’S EXPORT POTENTIAL TO CHILE THROUGH TRADE COMPLEMENTARITY, RCA, AND NTM MITIGATION Rahayu Kusumawati; Nurkhamid, Muh.
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: 10.31539/4t2sfr20

Abstract

This study aims to explain why trade intensity between Indonesia and Chile remains low despite the implementation of the Indonesia–Chile Comprehensive Economic Partnership Agreement (IC-CEPA), which has provided zero-tariff access for 6,704 tariff lines since August 2019. Using a descriptive quantitative approach and secondary data from UNCOMTRADE, WITS, and UNCTAD TRAINS for the period 2019–2024, this study examines four integrated indicators: the Trade Intensity Index (TII), Trade Complementarity Index (TCI), Revealed Comparative Advantage (RCA), and Export Market Penetration (EMP), complemented by an analysis of non-tariff measures (NTMs). The findings reveal that although Indonesian exports to Chile increased significantly to US$337.5 million in 2024, generating a record trade surplus of US$202 million, the TII remains low at 0.29 substantially below Peru’s TII of 0.61, despite Peru not having a free trade agreement with Indonesia. This paradox reflects a mismatch between strong structural potential and actual trade performance. While trade structures are highly complementary (TCI = 58.12) and Indonesia demonstrates strong competitiveness in key products such as cotton yarn (RCA = 77.40) and vegetable oils (RCA = 40.53), actual market penetration remains limited (EMP < 15%). This gap is primarily attributed to non-tariff barriers, particularly Sanitary and Phytosanitary (SPS) measures and Technical Barriers to Trade (TBT), as well as the possible underutilization of Certificates of Origin (COOs). The novelty of this study lies in its first-time integration of these four indicators within an IC-CEPA diagnostic framework, shifting the analytical focus from aggregate export growth to micro-level, product specific constraints. The findings provide an evidence-based foundation for policy recommendations aimed at enhancing FTA utilization and transforming preferential tariff access into sustainable export earnings.
ORGANIZATIONAL CULTURE AS A PREDICTOR OF EMPLOYEE ENGAGEMENT IN NATIONAL POLICE INSTITUTIONS Syafruddin, Syafruddin; 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/je3hj969

Abstract

Organizational culture is a central determinant of employee attitudes and behaviours across public sector institutions, particularly in national police organizations where work demands, discretion, and public scrutiny are high. This literature-review study synthesizes empirical and conceptual work from the last ten years (2015–2025) to examine how dimensions of organizational culture predict employee engagement among police personnel. Using a purposive review of peer-reviewed studies, institutional reports, and applied research, the review identifies key cultural dimensions supportive leadership, ethical climate, learning orientation, bureaucratic versus developmental norms, and perceived procedural fairness that consistently relate to engagement outcomes such as vigor, dedication, and absorption. Mechanisms connecting culture to engagement include perceived organizational support, meaningfulness of work, role clarity, and supervisory feedback systems. Evidence indicates that police organizations with stronger developmental cultures and transparent ethical norms show higher employee engagement, greater organizational citizenship behaviour, and lower turnover intentions (Restya, 2024; Rismanto, 2025). Conversely, rigid bureaucratic cultures and perceived unfairness undermine engagement and may reduce discretionary cooperation with reform initiatives (Maphosa et al., 2021). The review highlights implementation contingencies: leadership commitment, resourcing for training, and alignment with career pathways strengthen culture engagement effects. Practical recommendations include diagnosing cultural dimensions with mixed instruments, promoting servant and transformational leadership practices, embedding learning systems, and strengthening procedural justice in decision-making. The paper closes with a prioritized research agenda calling for longitudinal and comparative mixed-methods studies linking cultural change to measurable engagement outcomes and service delivery indicators in policing contexts. Keywords: organizational culture, employee engagement, police institutions, procedural justice
HUMAN RESOURCE DEVELOPMENT STRATEGIES AND THEIR CONTRIBUTION TO SUSTAINABLE PERFORMANCE IN LAW ENFORCEMENT AGENCIES Dachi, Bahagia; Wijaya, Oscarius Yudhi Ari
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: 10.31539/2epwmm59

Abstract

Human resource development strategies are central to sustaining organizational performance in law enforcement agencies where human capital, professional competence, and institutional legitimacy are paramount. This literature-review synthesizes empirical and applied studies published between 2015 and 2025 to identify HRD approaches that contribute to sustainable performance outcomes in policing. The review emphasizes training and continuous learning, competency-based development, talent management and succession planning, performance management linked to career pathways, wellbeing and resilience programs, and technology-enabled learning. Evidence indicates that integrated HRD strategies that align training with competency frameworks, embed learning in career progression, and support officer wellbeing are associated with improved operational performance, lower attrition, higher professional standards, and greater public trust (Piwowar-Sulej, 2023; Nababan, 2025; Maphosa, Shumba & Mutasa, 2021). However, transferability of training to field practice, resource constraints, weak supervisory capacity, and lack of evaluation frameworks limit sustained impact. The review highlights implementation principles for sustainable HRD: alignment with organizational strategy, managerial and supervisory capability building, transparent talent pipelines, continuous monitoring and evaluation, and investments in officer wellbeing and digital learning infrastructures. The paper ends with a research agenda calling for longitudinal program evaluations, comparative studies across jurisdictions, and mixed-methods work that links HRD interventions to community-level performance indicators. Keywords: human resource development, policing, sustainable performance, talent management
THE STRUCTURAL RELATIONSHIP BETWEEN LEADERSHIP EFFECTIVENESS, WORK ENVIRONMENT, AND OPERATIONAL PERFORMANCE OF POLICE OFFICERS Mayastinasari, Vita; Suseno, Bayu
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: 10.31539/2p7f7e52

Abstract

Leadership effectiveness and the quality of the work environment are central determinants of the operational performance of police officers. This literature review synthesizes empirical and conceptual research published between 2015 and 2025 to clarify how leadership behaviors and organizational work conditions interact to shape operational outcomes such as response times, arrest accuracy, procedural justice adherence, use of force incidents, and overall task performance. Drawing on a purposive sample of peer reviewed studies, program evaluations, and practitioner reports, the review integrates findings across quantitative surveys, qualitative case studies, and implementation evaluations. Evidence indicates that transformational, servant, and coaching leadership styles increase officer motivation, psychological safety, and discretionary effort which in turn improve operational performance measures when work environment factors such as role clarity, adequate resources, supervisory support, and fair policies are present (Mulyana, 2024; Damayanti, 2025). Conversely, high job stress, bureaucratic rigidity, unclear performance criteria, and resource scarcity attenuate leadership effects and can produce negative operational outcomes (Sihombing et al., 2022; Karimullah, 2024). The review highlights mediating mechanisms perceived organizational support, job satisfaction, and psychological safety and moderating conditions such as organizational culture, external oversight, and workload. Practical recommendations include investing in leadership development with explicit coaching skills, improving work environment design through resource allocation and procedural clarity, embedding continuous feedback systems, and aligning performance metrics with community oriented policing goals. The paper concludes with a research agenda that calls for longitudinal and multi site evaluations to establish causal pathways between leadership, environment, and operational performance in policing contexts. Keywords: leadership effectiveness, work environment, operational performance, policing
ANALYSIS OF THE INVENTORY GOODS SYSTEM SIBAPER IN IMPROVING THE EFFECTIVENESS OF FINANCIAL REPORT RECORDING AT THE SOCIAL SERVICES OFFICE P3AKB OF BONDOWOSO REGENCY Muhammad Sohib; Devi Hardianti Rukmana
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/xczkfe80

Abstract

The focus of this study is: (1) how the SIBAPER system is implemented in recording inventory goods at DINSOS P3AKB of Bondowoso Regency; (2) how the Inventory Goods System improves the effectiveness of financial report recording at DINSOS P3AKB of Bondowoso Regency; and (3) the constraints encountered in implementing the Inventory Goods System at DINSOS P3AKB of Bondowoso Regency. The objectives of the study are directed to: (1) identify how the Inventory Goods System SIBAPER  is implemented at DINSOS P3AKB of Bondowoso Regency; (2) examine how the Inventory Goods System SIBAPER enhances the effectiveness of financial report recording at DINSOS P3AKB of Bondowoso Regency; and (3) identify the constraints in the implementation of the Inventory Goods System SIBAPER at DINSOS P3AKB of Bondowoso Regency. This research employs a qualitative approach using a descriptive method. Data were collected through in-depth interviews, field observations, and document analysis. The research informants consisted of system operators, financial staff, and the head of the goods management sub-division, who are directly involved in inventory management. The conclusions of this study reveal that the implementation of SIBAPER has a positive impact in the form of improved accuracy, efficiency, and transparency in inventory recording. These conditions contribute to the preparation of more accountable financial reports. However, there are still obstacles, including limited user competencies, a lack of technical training, and resistance to the adoption of new technologies, which reduce the overall effectiveness of the system.
PENGARUH ESG DISCLOSURE, ESG FINANCIAL MATERIALITY DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Sundani, Ni Nyoman; Arsjah, Regina Jansen
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: 10.31539/5ap0r772

Abstract

Penelitian ini bertujuan menginvestigasi dampak dari Keterbukaan Informasi Lingkungan, Sosial, dan Tata Kelola (ESG) yang bersifat material secara finansial, serta praktik Tata Kelola Perusahaan terhadap Ukuran Nilai Entitas Bisnis. Pendekatan empiris yang diterapkan dalam studi ini adalah metode kuantitatif, dengan pemanfaatan analisis regresi data panel yang difasilitasi oleh perangkat lunak EViews versi 13. Implementasi Model Efek Acak (Random Effect Model - REM) dipilih sebagai kerangka analisis model, berdasarkan evaluasi hasil uji pemilihan model yang relevan. Data empiris yang digeluti bersumber dari data sekunder yang dihimpun dari laporan tahunan entitas bisnis di sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) dalam rentang waktu 2022 hingga 2024. Analisis statistik menunjukkan bahwa seluruh prediktor independen menunjukkan koefisien pengaruh yang signifikan secara statistik terhadap variabel dependen, yang dibuktikan dengan nilai probabilitas untuk setiap prediktor yang diperoleh berada di bawah ambang batas signifikansi 0,05. Secara spesifik, Keterbukaan Informasi ESG menampilkan nilai probabilitas sebesar 0,012, mengindikasikan adanya hubungan positif dengan nilai perusahaan. Sementara itu, Materialitas Finansial ESG menghasilkan nilai probabilitas sebesar 0,021, yang secara substansial membuktikan bahwa penyampaian informasi ESG yang relevan secara finansial memiliki kapasitas untuk mengoptimalisasi valuasi perusahaan. Tata Kelola Perusahaan juga berpengaruh signifikan dengan probabilitas 0,033, menunjukkan bahwa praktik tata kelola yang baik mendukung peningkatan nilai perusahaan. Selain itu, variabel nilai perusahaan dalam model memiliki probabilitas 0,000 dan menjadi faktor paling dominan. Secara keseluruhan, penelitian ini menyimpulkan bahwa ESG Disclosure, ESG Financial Materiality, dan Tata Kelola Perusahaan berpengaruh positif dan signifikan baik secara parsial maupun simultan terhadap nilai perusahaan.
DEVELOPING A STRATEGIC SHARED VALUE APPROACH FOR CSR PROGRAMS AT PT BUKIT ASAM TBK Oktariani, Titin Dwi; Famiola, Melia
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: 10.31539/3vfa4p19

Abstract

PT Bukit Asam Tbk (PTBA) is undergoing an important strategic transition driven by rising global sustainability expectations, national energy transition commitments, and evolving socio-economic conditions in the communities surrounding its operationsThis study develops a Strategic Shared Value Approach for PTBA’s CSR programs through qualitative strategic analysis supported by a structured prioritization method. The research begins with an assessment of PTBA’s socio-economic and environmental operating context using Porter’s Diamond Model. This analysis identifies several regional advantages, including post-mining land availability, emerging livelihood potential, community capabilities, and established multi-stakeholder networks. These contextual strengths reveal opportunities for PTBA to design shared value initiatives that enhance livelihood diversification, promote sustainable land use, and strengthen community adaptability in the context of regional transitions. To identify the shared value pathway that best aligns with PTBA’s strategic aspirations, the research incorporates the Analytical Hierarchy Process as a structured decision-support tool. Within the qualitative scope of this study, the method is used to systematically organize reasoning and compare alternatives based on strategic alignment, stakeholder expectations, feasibility, and potential for sustained impact. This approach provides a clear rationale for selecting a priority pathway without introducing operational or quantitative complexity. The assessment results in the identification of one pathway with the strongest relevance to PTBA’s future direction. this study demonstrates PTBA’s potential to transition from traditional CSR practices toward meaningful shared value creation by leveraging regional strengths, organizational capabilities, and its sustainability commitments.
ANALISIS PENGARUH PENDAPATAN ASLI DAERAH DAN PENDAPATAN TRANSFER TERHADAP BELANJA DAERAH DAN KINERJA KEUANGAN PEMERINTAH DAERAH PADA KABUPATEN/KOTADI PROVINSI LAMPUNG Anjelika, Dila; Ginting, Ginta; Sriekaningsih, Ana
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/kv2x7090

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pendapatan Asli Daerah dan Pendapatan Transfer terhadap Belanja Daerah dan Kinerja Keuangan Daerah pada Kabupaten/Kota di Provinsi Lampung. Populasi dalam dalam penelitian ini adalah seluruh Kabupaten/Kota di Provinsi Lampung. Sedangkan sampel yang digunakan dalam penelitian ini dipilih menggunakan teknik Purposive Sampling. Data yang digunakan berjenis data kuantitatif berbentuk data panel yang diperoleh dari website Dirjen Perimbangan Keuangan berupa realisasi Anggaran Pendapatan dan Belanja Daerah (APBD) mulai dari tahun 2014-2023. Metode analisis data yang digunakan, yaitu analisis regresi data panel menggunakan aplikasi statistik EViews versi 13. Hasil penelitian ini menemukan bahwa Pendapatan Asli Daerah dan Pendapatan Transfer berpengaruh positif dan signifikan terhadap Belanja Daerah. Belanja Daerah berpengaruh positif dan signifikan terhadap Kinerja Keuangan Daerah. Pendapatan Asli Daerah dan Pendapatan Transfer tidak berpengaruh signifikan terhadap Kinerja Keuangan Daerah. Namun, Pendapatan Asli Daerah dan Pendapatan Transfer berpengaruh positif dan signifikan terhadap Kinerja Keuangan Melalui Belanja Daerah.

Page 401 of 423 | Total Record : 4226

 399   400   401   402   403 

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