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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
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ANALISIS FAKTOR YANG MEMPENGARUHI NIAT ADOPSI STASIUN PENGISIAN KENDARAAN LISTRIK UMUM (SPKLU) OLEH PENGGUNA MOBIL LISTRIK DI INDONESIA DENGAN PENDEKATAN UTAUT2 Prasetya, Anggih; Suryani, Erma; Ginardi, Raden Venantius Hari
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/c67pec55

Abstract

Lonjakan adopsi Kendaraan Listrik (EV) di Indonesia, yang didorong oleh insentif masif, menuntut ketersediaan infrastruktur pengisian daya publik yang memadai. Keberhasilan target ambisius pemerintah menyediakan 62.918 unit SPKLU pada tahun 2030 sangat bergantung pada niat adopsi pengguna.  Penelitian ini penting karena ekosistem SPKLU menghadapi tantangan kritis, termasuk persebaran yang belum merata, isu keandalan dan tingginya Perceived Risk pengguna, yang menciptakan ketidakpastian dalam niat adopsi. Penelitian ini bertujuan mengidentifikasi faktor-faktor yang memengaruhi niat adopsi SPKLU berfokus pada konstruk utama UTAUT2 (Performance Expectancy, Effort Expectancy, Social Influence, Facilitating Condition, Price Value), serta pengaruh dua faktor ekstensi krusial yaitu Perceived Risk dan Policy Incentives. Penelitian ini menggunakan pendekatan kuantitatif dengan data dikumpulkan melalui metode survei terhadap pengguna SPKLU menggunakan teknik pemodelan persamaan struktural (SEM) untuk menguji hipotesis dan mengidentifikasi hubungan kausalitas serta faktor dominan. Hasil penelitian ini menunjukan bahwa perceived risk, effort expectancy, dan performance expectancy terbukti berpengaruh positif dan signifikan terhadap niat adopsi SPKLU sedangkan social influence dan price value tidak menunjukkan pengaruh positif yang signifikan. Selain itu, facilitating condition tidak mampu memoderasi hubungan antara perceived risk dan niat adopsi SPKLU namun policy incentives terbukti dapat memoderasi pengaruh price value terhadap niat adopsi SPKLU.
CREATIVE SELF-EFFICACY AND MSMEs BUSINESS PERFORMANCE: AN INNOVATIVE WORK BEHAVIOR APPROACH Novianty, Rina; Lutfi, Muhammad
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/qn7yfc11

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh creative self-efficacy terhadap kinerja usaha dengan innovative work behavior sebagai variabel mediasi pada pelaku UMKM di Sentra Industri Rajutan Binong Jati, Kota Bandung. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 160 pelaku usaha rajutan. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan Partial Least Square–Structural Equation Modeling (PLS-SEM) dengan bantuan perangkat lunak SmartPLS 4. Hasil penelitian menunjukkan bahwa creative self-efficacy berpengaruh positif dan signifikan terhadap kinerja usaha serta innovative work behavior. Selain itu, innovative work behavior juga terbukti berpengaruh positif terhadap kinerja usaha dan berperan sebagai variabel mediasi parsial dalam hubungan antara creative self-efficacy dan kinerja usaha. Temuan ini menegaskan bahwa keyakinan diri kreatif dan perilaku kerja inovatif merupakan faktor penting dalam meningkatkan kinerja usaha UMKM. Penelitian ini memberikan implikasi bahwa penguatan aspek psikologis pelaku usaha serta pengembangan inovasi kerja perlu menjadi fokus utama dalam strategi peningkatan kinerja UMKM.
METODE FULL COSTING DAN COST PLUS DALAM HARGA JUAL USAHA MIKRO KECIL DAN MENENGAH Nusa, Gerlan Haha; Sulistiyantoro, David; Cahyo, Puji Winar; Zahara, Inna; Himawan, Arif
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/xcanpp60

Abstract

The problem faced by MSMEs is the lack of recording the costs incurred in determining prices. The aim of the research is for MSMEs to find out the cost of production using the full costing method and determine the desired profit using the cost-plus approach. With this determination, it is hoped that it can be used to make various decisions regarding selling prices. The research method used is descriptive qualitative to analyze the data. The research results show that the selling price of beverage products at full costing and cost-plus is lower than the price determined by Omah Pakis. Meanwhile, for food products, the full costing and cost-plus calculations are higher compared to the prices determined by Omah Pakis. The conclusion of this research is that costs are only charged to the elements of raw material and labor costs so that the information on determining selling prices is incomplete. As a result of incomplete cost information data being available, the decisions taken by the owner of Omah Pakis only focus on the short term. Omah Pakis can group production costs by determining the markup to determine the selling price using the cost-plus method.  
ANALISIS FAKTOR SOSIAL DAN EKONOMI DALAM MEMPENGARUHI PENGANGGURAN DI PULAU SUMATERA Rhani, Nanda Muthiah; Habibi, Kamil; Azzahrah, Meidiana; Yulianita, Anna; Sukanto, Sukanto
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: 10.31539/0n30ca58

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Indeks Pembangunan Manusia (IPM), penanaman modal asing (PMA), pertumbuhan ekonomi, kemiskinan, dan ketimpangan pendapatan terhadap tingkat pengangguran di provinsi-provinsi Pulau Sumatera. Penelitian menggunakan data panel dengan pendekatan fixed effect model untuk menangkap perbedaan karakteristik struktural antarprovinsi. Hasil estimasi menunjukkan bahwa IPM, PMA, dan pertumbuhan ekonomi berpengaruh negatif dan signifikan terhadap tingkat pengangguran, yang mengindikasikan bahwa peningkatan kualitas sumber daya manusia, masuknya investasi asing, serta pertumbuhan ekonomi regional mampu mendorong penciptaan lapangan kerja. Sebaliknya, tingkat kemiskinan berpengaruh positif dan signifikan terhadap pengangguran, mencerminkan keterbatasan akses pendidikan, keterampilan, dan peluang kerja bagi kelompok miskin. Selain itu, ketimpangan pendapatan juga terbukti berpengaruh signifikan terhadap pengangguran, yang menandakan adanya permasalahan struktural dalam distribusi kesempatan dan kualitas pekerjaan. Perbedaan nilai efek tetap antarprovinsi menunjukkan bahwa faktor struktural daerah turut memengaruhi variasi tingkat pengangguran di Pulau Sumatera. Secara keseluruhan, penelitian ini menegaskan bahwa penurunan pengangguran memerlukan kebijakan terpadu yang tidak hanya berfokus pada pertumbuhan ekonomi, tetapi juga pada peningkatan kualitas pembangunan manusia, pengurangan kemiskinan, serta penurunan ketimpangan pendapatan guna menciptakan penyerapan tenaga kerja yang lebih merata dan berkelanjutan.
SOLVABILITAS, INVESTMENT OPPORTUNITY SET, OPINI AUDIT, REPUTASI KANTOR AKUNTAN PUBLIK, DAN KEPEMILIKAN MANAJERIAL TERHADAP AUDIT REPORT LAG Savitri, Dwi; Kusumawati, Eny
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/sfytwh79

Abstract

Audit report lag merupakan selisih waktu antara tanggal penyelesaian laporan keuangan dengan tanggal penyampaian laporan keuangan kepada publik. Lamanya waktu penyampaian laporan keuangan pada publik dapat memberikan dampak yang signifikan terhadap pengambilan keputusan oleh berbagai pihak. Penelitian ini bertujuan menganalisis pengaruh solvabilitas, investment opportunity set, opini audit, reputasi kantor akuntan publik, dan kepemilikan manajerial terhadap audit report lag pada perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2020–2024. Penelitian ini menggunakan data sekunder. Teknik pengambilan sampel pada penelitian ini menggunakan purposive sampling. Sampel penelitian yang digunakan terdiri dari 20 perusahaan dengan lima tahun periode penelitian. Setelah dilakukan pengambilan sampel, terdapat data yang perlu di outlier sebanyak sepuluh data amatan, sehingga total data amatan yang menjadi sampel penelitian sebanyak 90. Metode analisis data yang digunakan yaitu analisis regresi linear berganda. Hasil dari penelitian membuktikan bahwa solvabilitas, investment opportunity set, dan reputasi kantor akuntan publik tidak berpengaruh terhadap audit report lag. Opini audit dan kepemilikan manajerial berpengaruh secara signifikan terhadap audit report lag.
ANALISIS KEBUTUHAN PENGUATAN KOMPETENSI SDM DI PERUSAHAAN ASURANSI JIWA BERDASARKAN SEOJK NO. 12/SEOJK.05/2025 Indra P, I Made; Novika, Fanny; Septivani, Nike; Fandayani, Enno Karina
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: 10.31539/2tzpkz06

Abstract

Penelitian ini bertujuan untuk memetakan kebutuhan penguatan kompetensi sumber daya manusia (SDM) di industri asuransi jiwa dalam konteks implementasi SEOJK No. 12/SEOJK.05/2025 tentang Sertifikasi Kompetensi Kerja. Dengan menggunakan pendekatan kualitatif deskriptif, data diperoleh melalui survei kepada regulator, asosiasi industri, perusahaan asuransi jiwa, serta karyawan dari berbagai level, dan dilengkapi studi dokumentasi atas regulasi dan standar kompetensi. Hasil penelitian menunjukkan bahwa industri telah memiliki 902 program pelatihan dan 316 program sertifikasi dengan total 1.113 modul, namun distribusinya masih dominan pada level dasar dan menengah. Analisis menunjukkan bahwa topik soft skills, life & investment-linked, serta digital skills menjadi fokus utama pelatihan, sementara sertifikasi lebih banyak berorientasi pada produk investasi dan manajemen risiko. Metode pembelajaran masih didominasi training tatap muka meskipun platform daring terus meningkat. Temuan ini mengindikasikan perlunya penguatan kompetensi tingkat lanjut, perluasan topik digital dan keberlanjutan, serta standardisasi model pembelajaran. Penelitian ini menghasilkan pemetaan ekosistem pelatihan, sertifikasi yang dapat menjadi dasar perumusan model kompetensi SDM berbasis KSA, pengembangan kurikulum pelatihan, serta rekomendasi kebijakan bagi regulator dan industri dalam meningkatkan kualitas SDM asuransi jiwa secara berkelanjutan.
IMPACT OF PRINCIPALS’ LEADERSHIP STYLES AND TEACHERS’ WORK MOTIVATION ON TEACHER PERFORMANCE AT STATE VOCATIONAL HIGH SCHOOLS IN TANA TORAJA REGENCY Pala’langan, Darma; Rosita, Tita; Utomo, Kabul Wahyu
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/a6svnk94

Abstract

Improving the quality of public vocational high schools (SMK Negeri) is strongly influenced by teacher performance. Two factors frequently associated with such performance are the principal’s leadership style and teachers’ work motivation. This study examines the effects of principals’ leadership style and teachers’ work motivation on teacher performance in public vocational high schools in Tana Toraja Regency. Employing a quantitative approach, the research used a survey design with 106 respondents drawn from four public vocational high schools in Tana Toraja Regency. The questionnaire instrument used a Likert scale and was subjected to validity and reliability testing. Data were analyzed using multiple linear regression with the model: Y = –2.450 + 0.152X₁ + 0.328X₂ + ϵ.The results indicate that both leadership style and work motivation have a significant effect on teacher performance, with work motivation exerting a stronger influence than leadership style. Partially, leadership style significantly predicts performance (t = 6.665; p < 0.001), and work motivation also significantly predicts performance (t = 12.367; p < 0.001). Correlation analysis shows positive relationships between leadership style and performance (r = 0.652), leadership style and motivation (r = 0.453), and motivation and performance (r = 0.818).These findings underscore the importance of democratic leadership practices and motivation enhancing policies such as recognition, professional development, and a supportive work environment to sustain consistent teaching performance in vocational education.
THE ROLE OF AMBIDEXTROUS LEADERSHIP FOR GENERATION Z IN INDONESIAN BANKING INDUSTRY Ruslie, Caroline; Yap, Helen; Chrisnawati, Venny; Rohman, Abdul
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: 10.31539/43f6k216

Abstract

As Generation Z begins to join the workforce in greater numbers, gaining a deeper understanding of their traits becomes increasingly essential. This study aims to explore the relationship between Ambidextrous Leadership (AL) and Motivation (M) in influencing Employee Performance (EP), with Employee Satisfaction (ES) examined as a potential mediating variable, specifically among Gen Z employees in Indonesia's banking sector. A total of 307 Gen Z employees from prominent banks across Indonesia participated in the study, selected through purposive judgment sampling. The data was analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. Findings revealed that both AL and M significantly influenced ES and EP directly. However, ES did not significantly affect EP, nor did it mediate the relationships between AL and EP or M and EP. The findings highlight the need for an integrated strategy to enhance EP, focusing on strengthening ambidextrous leadership and boosting motivation. Leaders should embody an ambidextrous mindset, being adaptable, innovative, willing to take calculated risks, and attentive to performance outcomes. To improve motivation, companies should cultivate a supportive workplace culture, conduct routine performance assessments, and provide transparent career development opportunities. Companies should form ambidextrous leadership by conducting training and development, developing a flexible mindset, implementing a balanced reward system, honing communication skills and managing conflict effectively.
DETERMINAN KEPUTUSAN PEMBELIAN BAHAN PANGAN PROTEIN HEWANI Asprilia, Annisa; Muktiyanto, Ali; Istianingsih, Istianingsih
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: 10.31539/69ec2f02

Abstract

Keputusan pembelian merupakan sebuah proses yang diawali dengan mengidentifikasi kebutuhan, mencari alternatif produk, dan memutuskan pembelian produk yang paling sesuai dengan kebutuhan. Pilihan yang dibuat oleh ibu dalam membeli bahan pangan protein hewani, dalam hal jumlah dan jenisnya, menjadi hal yang penting untuk diperhatikan karena kebutuhan asupan gizi balita stunting berbeda dengan balita lainnya. Penelitian ini bertujuan untuk mengetahui determinan yang memengaruhi keputusan pembelian bahan pangan protein hewani pada ibu balita stunting di Kota Tangerang. Sampel dalam penelitian ini berjumlah 149 ibu yang memiliki balita stunting. Teknik pengambilan sampel menggunakan metode cluster sampling, dengan pengelompokan berdasarkan wilayah Kelurahan Non Lokus Stunting dan Kelurahan Lokus Stunting, yang ditentukan melalui analisis prevalensi stunting dan cakupan layanan. Pengumpulan data dilakukan dengan menyebarkan kuesioner melalui Google Formulir. Variabel independen pada penelitian ini adalah gaya hidup, pendapatan, harga, dan dukungan sosial, sedangkan variabel dependen adalah keputusan pembelian. Analisis data menggunakan metode SEM dengan perangkat lunak SmartPLS 4. Hasil penelitian menunjukkan bahwa gaya hidup tidak berpengaruh terhadap keputusan pembelian bahan pangan protein hewani (t = 0,654; p > 0,05), pendapatan memiliki pengaruh terhadap keputusan pembelian bahan pangan protein hewani (t = 2,084; p < 0,05), harga berpengaruh terhadap keputusan pembelian bahan pangan protein hewani (t = 2,084; p < 0,05), dan dukungan sosial berpengaruh terhadap keputusan pembelian bahan pangan protein hewani (t = 3,555; p < 0,05).
PENGARUH IMPLEMENTASI KEBIJAKAN TERHADAP KEPUASAN MASYARAKAT MELALUI KUALITAS LAYANAN SEBAGAI VARIABEL INTERVENING PADA DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KABUPATEN PENAJAM PASER UTARA Dina Ryanti; Wahyudi, Edy; Oktawirani, Panca
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/s1hvv584

Abstract

This study aims to analyze the effect of policy implementation on public satisfaction, both directly and indirectly through service quality as an intervening variable, in population administration services in Penajam Paser Utara Regency. The study is motivated by the importance of improving public service quality, particularly in regions supporting the development of Indonesia’s New Capital City (IKN), which are experiencing significant development dynamics and demographic changes. This research employs a quantitative approach, with data collected through questionnaires distributed to users of population administration services. Data analysis was conducted using Structural Equation Modeling Partial Least Squares (SEM-PLS). The results indicate that policy implementation has a significant effect on service quality, policy implementation has a significant effect on public satisfaction, and service quality has a significant effect on public satisfaction. Furthermore, the indirect effect analysis demonstrates that service quality significantly and strongly mediates the relationship between policy implementation and public satisfaction. These findings suggest that effective policy implementation will be more successful in increasing public satisfaction when accompanied by improvements in service quality.

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