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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 3,395 Documents
 39   40   41   42   43 
Pengaruh Marketing Mix, Harga Dan Customer Experience Terhadap Kepuasan Pelanggan Pada Pasar Banyuasri Singaraja Ni Putu Pebri Prasanthi; Ni Wayan Novi Budiasni
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): 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/costing.v6i1.4017

Abstract

The purpose of this study was to determine the impact of the marketing mix, price and customer experience on customer satisfaction at the Banyuasri Singaraja Market. The examination procedure used in this research is validity and reliability test, classical assumption test, multiple linear regression analysis, t-test, analysis of determination and f-test test. The results of the review show that the promotion mix affects customer satisfaction at the Banyuasri Singaraja Market. From the test results with the T test, it shows that the marketing mix has a significant effect on customer satisfaction. Price affects customer satisfaction at Banyuasri Singaraja Market. From the test results with the T test shows that the price affects customer satisfaction. Customer experience is related to customer satisfaction at the Banyuasri Singaraja Market. From the test results with the T test shows that customer experience affects customer satisfaction. Judging from the f-test, it is found that the F-count > F-table is 212.297 > 3.12, this indicates that the marketing mix, price and customer experience basically affect customer satisfaction with a sig level. big. 0.000 < 0.050. Keywords : Marketing Mix, Price, Customer Experience, Customer Satisfaction
Pengaruh Event Marketing, Konsep Perumahan Dan Lokasi Terhadap Keputusan Pembelian Rumah Pada PT. Bhumi Inti Propertindo Singaraja Ni Luh Yuni Nilam; Puspita Dewi; Gede Widyadnyana Pasek
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): 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/costing.v6i1.4024

Abstract

The purpose of this study was to determine the impact of event marketing, housing concepts and location on home purchase decisions at Bhumi Inti Propertindo Singaraja. The examination procedure used in this research is validity and reliability test, classical assumption test, multiple linear regression analysis, t-test, analysis of determination and f-test test. The results of the review show that the promotion mix influences the decision to purchase a house at Bhumi Inti Propertindo Singaraja. From the test results with the T test, it shows that event marketing has a significant effect on home buying decisions. The housing concept influences the decision to buy a house at Bhumi Inti Propertindo Singaraja. From the test results with the T test shows that the concept of housing affects the decision to buy a house. Location has a direct effect on home purchase decisions at Bhumi Inti Propertindo Singaraja. From the test results with the T test shows that the location affects the decision to buy a house. Judging from the f-test, it is found that the F-count > F-table is 212,297 > 3.12, this shows that event marketing, housing concepts and location basically affect the decision to buy a house with a sig level. big. 0.000 < 0.050. Keywords : event marketing, housing concept, location, home buying decisions
Pengaruh Rasio Likuiditas Dan Leverage Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sub Sektor Industri Makanan Dan Minuman Yang Terdaftar Di BEI Resa Enjelina Brutu; Mila Yulia Herosian; Bella Christen Panjaitan
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): 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/costing.v6i1.4051

Abstract

This study plans to conclude whether liquidity generally affects industrial points in the Food and Beverage Industry Sub-Area at the Gathering Association written on the IDX. The impact mostly affects organizational points in the Food and Beverage Industry Affiliated Sub-Area listed on the BEI. Liquidity and its utilization after some time basically affect the association points in the Authority Relations of the Food and Beverage Industry Sub-Regional Authority listed on the BEI. The survey approach uses different quantitative tests. The number of examinations in the 2014-2020 investigation period was 11 affiliates. The consequence of this research shows that the liquidity hierarchy in a general sense affects most of the hierarchical qualities in Collector Relations in the Food and Beverage Industry Sub-Regions listed on the IDX. Keywords : Liquidity, Leverage and Firm Value
Peran Penggunaan Media Sosial Terhadap Kinerja UMKM : Suatu Kajian Literatur Sistematik M.Syamsul Hidayat; Kasnowo Kasnowo; Eny Setyariningsih
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): 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/costing.v6i1.4099

Abstract

In the current business development that is growing, it is necessary for companies (UMKIM) to always carry out strategies in order to win the competition and ultimately improve their business performance. Social Media. There are many discussions with different results regarding social media and its impact on MSME performance. Therefore, this article aims to provide a clearer understanding of the influence of social media on MSME performance by conducting a systematic literature review of 10 publications published relevant from 2018 to 2022. The results of the analysis identify that in general social media has an influence on MSME performance in various countries. Keywords: Social Media, MSMEs, Systematic literature review.
Studi Literatur Tekanan Kerja Di Perusahaan Audit Adanan Silaban; Manatap Berliana Lumban Gaol; Meilinda Stefani Harefa
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): 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/costing.v6i1.4100

Abstract

Work pressure is a demand in the work environment that can cause individuals to experience stress, and subsequently can have an impact on individual attitudes, intentions and behavior in carrying out tasks. In the audit firm's work environment, auditors may experience pressures that have an impact on the attitudes, intentions and behavior of the auditors in implementing the audit program; and can further affect audit quality.This article aims to describe and discuss various forms of potential pressure within audit firms and their impact on auditor behavior in implementing audit programs. To achieve this goal, the general model of job stress is used as a framework to build a model of stress in the audit firm's work environment. A review of previous research in this area is presented, and directions for future research are presented. Keywords: Pressure, Stress, Auditor Behavior
Perlindungan Hukum Terhadap Upah Pekerja Kontrak Di Tinjau Dari Undang-Undang Ketenagakerjaan Indonesia Dan Hukum Islam Lidia Febrianti; Rosyidi Hamzah; Febrina Andarina Zaharnika; Puti Mayang Seruni
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): 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/costing.v6i1.4120

Abstract

Legal protection has a meaning as protection by using legal means or protection provided by law, aimed at the protection of certain interests, namely by making the interests that need to be protected into a legal right. to the wages of contract workers according to Law No. 13 of 2003 concerning Manpower and Islamic Law as well as similarities and differences. The results of this study indicate that the legal protection of the wages of contract workers between Law No. 13 of 2003 concerning Manpower and Islamic law is to show that legal protection of wages of contract workers has not guaranteed the welfare of contract workers and includes six things, namely: protection of workers / laborers women, protection of child workers/laborers, protection for persons with disabilities, protection of occupational health and safety, protection of labor social security and protection of wages. Meanwhile, according to Islamic law the protection provided is in the form of protection for the soul which is included in Islamic principles. As for the similarities and differences, namely that the two laws have the same goal of creating a sense of justice for workers and employers, and do not allow any arbitrariness against workers/labor. While the difference lies in the employment relationship, wages, welfare, functions and sanctions provided. Keywords: Protection, Wages, Workers, Contract Workers
The Analisis Ekuitas Merek Dan Komunikasi Pemasaran Terpadu Terhadap Keputusan Pembelian Smartphone Samsung Febriyan Subagya; Asep Muhamad Ramdan; R Deni Muhammad Danial
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): 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/costing.v6i1.3422

Abstract

The research was aimed at describing brand equity, integrated marketing communications and purchase decisions. The research was also conducted to analyze the influence of brand equity and integrated marketing communications towards purchase decisions for Samsung smartphones in Sukabumi. The methods applied in the research were descriptive and associative research methods with quantitative approach. Moreover, by using non-probability sampling method with purposive sampling technique, questionnaires were distributed to 398 respondents who were Samsung smartphone users in Sukabumi city. The techniques of analyzing data used by the researcher were multiple linear regression, determination coefficient, and hypothesis testing. The results of the research show that the correlation coefficient analysis is amounted to R-0.777 which has a strong interpretation. Subsequently, the determination coefficients of brand equity and integrated marketing communications toward purchase decisions is aggregated to 60.3%, while the rest of 39.7% is influenced by other factors not included in the research. The result of the simultaneous test (F-Test) indicate that brand equity and integrated marketing communication influence purchase decisions altogether. Moreover, the result of the partial test (t-test) obtain the value of sig. < 0.050 so it states that there is a significant and positive influence between brand equity toward purchase decisions and there is an influence from integrated marketing communication towards purchase decisions. Keywords: Brand Equity, Integrated Marketing Communication, Purchase Decision.
Pengaruh Promosi Dan Brand Image Terhadap Keputusan Pembelian (Survey Pada Followers Instaram Paradise Cosmetic Pengguna Produk Make Over Di Sukabumi) Melinda Anastasya; Kokom Komariah; Faizal Mulia Z
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): 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/costing.v6i1.3434

Abstract

Tujuan dari penelitian ini adalah untuk mengukur pengaruh promosi dan brand image terhadap keputusan pembelian produk Make Over di Sukabumi. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan metode asosiatif dengan pendekatan kuantitatif. Teknik pengambilan sampel dalam penelitian ini menggunakan probability sampling dengan menggunakan simple random sampling yang melibatkan 366 responden. Teknik analisis data yang digunakan adalah analisis regresi linier berganda yang meliputi uji koefisien determinasi, uji koefisien korelasi berganda, uji simultan (uji F) dan uji parsial (uji T). Hasil penelitian, dengan menggunakan uji F diperoleh nilai probabilitas sig. 0,00 < 0,05 yang berarti bahwa Promosi (X1) dan Brand Image (X2) berpengaruh signifikan terhadap Keputusan Pembelian (Y). Sedangkan uji t menunjukkan bahwa Promosi (X1) tidak berpengaruh signifikan terhadap Keputusan Pembelian (Y) dan Brand Image (X2) berpengaruh signifikan terhadap Keputusan Pembelian (Y). Kata Kunci : Promosi; Brand Image; Keputusan Pembelian
The Pengaruh Ukuran Perusahaan Dan Profitabilitas Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Iindonesia (Bei) Periode 2015 – 2021) Yobi Mulyana
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): 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/costing.v6i1.3486

Abstract

Earnings management is the activity of managers of pharmaceutical companies in an effort to influence financial statement information that aims to deceive stakeholders who want to know the performance and condition of the company. This activity is thought to be influenced by company size and profitability factors. So this study aims to find out, analyze and explain how company size, profitability and earnings management and the effect of profitability measures on earnings management in manufacturing companies sub-sector of Pharmaceutical companies listed on the Indonesia Stock Exchange in 2015-2021 either partially or simultaneously. The research method uses a quantitative approach with descriptive and verification analysis. The research sample was 5 pharmaceutical companies out of a total of 11. The unit of analysis used multiple linear regression analysis through classical assumption testing. The results showed that company size and profitability were in good category, while earnings management was quite good. The results of the partial analysis show that firm size has no effect but is positive on earnings management and profitability has a significant positive effect on earnings management. And together that firm size and profitability have a significant positive effect on earnings management. Keywords: company size, profitability, earnings management
Analisis Pengaruh Rasio Keuangan Terhadap Harga Saham Perusahaan Pada Sub Sektor Sektor Perdagangan Besar (Barang Produksi Dan Barang Konsumsi) Yang Tercatat Di BEI Tahun 2019-2020 Anggun Pertiwi
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): 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/costing.v6i1.3495

Abstract

This study aims to find out if there is an influence of the financial ratio of NPM, ROI, ROE and DER to the stock price. During the development of covid-19 cases some companies experience a decrease in terms of corporate pro forma and as investors also need to consider again about the continuation of a company by looking at the financial ratio of a company. This research was conducted on companies listed on the Indonesia Stock Exchange in large trade sub-sectors (production and consumption goods) in 2019-2020. In this study, samples used purposive sampling methods with certain actateria. In this study, breganda analysis tests because they have more than one indepdnden variable. In this study it has been proven that only NPM variables (net profit margin) have an effect on stock prices. Keywords : Net Profit Margin ( NPM ), Return On Investment ( ROI ), Return On Equity ( ROE ) dan Debt to Equity Ratio ( DER)

Page 41 of 340 | Total Record : 3395

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