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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
 416   417   418   419   420 
ANALISIS PENGARUH PENGEMBANGAN KARIR, FASILITAS KERJA DAN STRES KERJA TERHADAP NIAT PINDAH KERJA DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA KARYAWAN OUTSOURCING PT PUTRA MANDALA SAKTI Lutfi‘ Asyarotul Umam
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/c75vsj82

Abstract

This study aims to analyze the effect of career development, work facilities, and job stress on turnover intention, with job satisfaction as an intervening variable among outsourced employees of PT Putra Mandala Sakti. This research employed a quantitative approach using a survey method by distributing questionnaires to 82 respondents. Data were analyzed using the Partial Least Squares (PLS) technique to examine both direct and indirect relationships among the variables. The results show that: (1) career development does not affect turnover intention; (2) work facilities do not affect turnover intention; (3) job stress has a positive and significant effect on turnover intention; (4) job satisfaction has a negative and significant effect on turnover intention; (5) career development has a positive and significant effect on job satisfaction; (6) work facilities do not affect job satisfaction; and (7) job stress has a negative and significant effect on job satisfaction. The mediation analysis indicates that: (1) job satisfaction serves as an intervening variable in the relationship between career development and turnover intention; (2) job satisfaction does not serve as an intervening variable in the relationship between work facilities and turnover intention; and (3) job satisfaction serves as an intervening variable in the relationship between job stress and turnover intention. The R-square values indicate that career development, work facilities, and job stress explain 53.7% of the variance in turnover intention and 37.7% of the variance in job satisfaction.
PENGARUH PINJAMAN PEER TO PEER DAN UANG ELEKTRONIKTERHADAP PENINGKATAN KEUNTUNGAN USAHA MIKRO, KECIL, DANMENENGAH DI KOTA MEDAN Ferry Fong; Rafida Khairani; Dasar Iman Lahagu; Kiki Hardiansyah Siregar
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/jtc42r56

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian nasional maupun daerah, termasuk di Kota Medan. Namun, keterbatasan akses permodalan dan rendahnya efisiensi transaksi masih menjadi hambatan utama dalam pengembangan usaha. Perkembangan financial technology (fintech) melalui layanan peer to peer lending dan uang elektronik menawarkan solusi yang lebih fleksibel dalam pembiayaan serta kemudahan transaksi non-tunai bagi UMKM. Penelitian ini bertujuan untuk menganalisis pengaruh peer to peer lending dan uang elektronik terhadap peningkatan keuntungan UMKM di Kota Medan. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan asosiatif. Populasi penelitian adalah UMKM di Kota Medan dengan sampel sebanyak 100 responden yang ditentukan menggunakan rumus Slovin dan teknik purposive sampling. Data dikumpulkan melalui kuesioner berskala Likert dan dianalisis menggunakan regresi linear berganda dengan bantuan perangkat lunak SPSS/SmartPLS. Hasil penelitian diharapkan dapat memberikan kontribusi teoritis dalam pengembangan kajian manajemen keuangan dan teknologi, serta secara praktis menjadi masukan bagi pemerintah daerah, Otoritas Jasa Keuangan (OJK), dan penyedia fintech dalam memperkuat ekosistem UMKM.
PENGARUH PRICE DAN DISCOUNT TERHADAP INTENTION TO REUSE PENGGUNA GRAB DI KOTA BANDUNG Lestari, Mira Ayu; Nurtjahjadi, Edi
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: 10.31539/5tapqz58

Abstract

Penelitian ini dilatarbelakangi oleh fakta bahwa, meskipun secara umum jumlah pengguna transportasi online meningkat setiap tahunnya, jumlah pengguna Grab justru mengalami penurunan.  Penelitian ini bertujuan untuk mengkaji sejauh mana keinginan konsumen untuk intention to reuse Grab di Kota Bandung dipengaruhi oleh price dan discount. Pendekatan purposive sampling diterapkan, dengan ukuran sampel yang terdiri dari 200 responden. Data yang digunakan dalam penelitian ini diperoleh dari distribusi kuesioner yang dianggap valid, reliabel dan telah memenuhi uji asumsi klasik. Uji regresi berganda dalam penelitian ini dilakukan untuk menguji hipotesis. Alat analisis yang digunakan untuk menguji intrumen data menggunakan alat bantu software SPSS versi 27. Hasil penelitian ini menunjukan penemuan bahwa price berpengaruh positif terhadap intention to reuse dan discount berpengaruh positif terhadap intention to reuse.
FAKTOR PENGARUH MINAT BERLANGGANAN LAYANAN STREAMING : CONTENT RICHNESS, PERCEIVED VALUE, SOCIAL INFLUENCE, DAN PERCEIVED QUALITY PADA NETFLIX DIKALANGAN GEN Z Kasuwardani, Zulfa Putri; Widyaningtyas, Dian; Hidayah, Arini; Innayah, Maulida Nurul
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/g7z3vr47

Abstract

Industri media dan hiburan di Indonesia mengalami transformasi besar akibat kemajuan teknologi digital dan maraknya platform streaming. Penelitian ini bertujuan menganalisis faktor-faktor yang mempengaruhi minat berlangganan layanan streaming Netflix di Purwokerto dengan fokus pada variabel Content Richness, Perceived Value, Social Influence dan Perceived Quality. Populasi penelitian ini adalah masyarakat Purwokert dan  metode purposive samplig digunakan untuk pengambilan sampel. Data diolah menggunakan SEM-PLS. Hasil penelitian menunjukan bahwa Content Richness dan Social Influence berpengaruh positif dan signifikan terhadap minat berlangganan Netflix. Sebaliknya, Perceived Value dan Perceived Quality tidak berpengaruh terhadap minat berlangganan Netflix.
PASAR DIGITAL PRODUK PERIKANAN DI PROVINSI NUSA TENGGARA TIMUR Nawastuti, Dati; Talakua, Matheos
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/0me74x53

Abstract

Provinsi Nusa Tenggara (NTT) memiliki potensi perikanan yang sangat besar dibidang perikanan yang dapat dikelola menjadi berbagai produk hasil olahan ikan. Jarak geografis yang jauh antar pulau maupun kabupaten membuat pemasaran produk saat ini mulai beralih dari pasar tradisional ke pasar digital. Penelitian ini bertujuan untuk (1) Mengidentifikasi faktor-faktor utama yang memengaruhi perkembangan pasar digital produk perikanan di NTT; (2) Mengukur bobot pengaruh masing-masing faktor terhadap pasar digital; dan (3) Menyusun strategi pengembangan berbasis hasil FCM untuk meningkatkan daya saing produk perikanan NTT di platform digital. Penelitian dilakukan secara kualitatif pada sepuluh toko online yang berlokasi di Provinsi Nusa Tenggara Timur yang menjual berbagai produk hasil olahan ikan dan dianalisis menggunakan Fuzzy Cognitive Mapping (FCM). Hasil penelitian menunjukkan produk unggulan seperti ikan kering, keripik ikan, dan abon ikan merupakan pengungkit utama pasar digital perikanan NTT. Faktor non-produk membentuk umpan balik yang positif dan berperan penting dalam mempertahankan pertumbuhan. Strategi efektif meliputi penguatan mutu, diversifikasi produk, optimalisasi harga dan kemasan, serta manajemen aktif terhadap ulasan dan kepuasan pelanggan.
ANALISIS PENGARUH MEMBER CARD, CUSTOMER REWARD PROGRAM, DAN SERVICE QUALITY, TERHADAP CUSTOMER LOYALTY DENGAN CUSTOMER SATISFACTION SEBAGAI VARIABEL MODERASI David Christian; Hendy Tannady
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/xp2bc930

Abstract

Retail companies are required not only to attract new customers but also to strengthen customer engagement through innovative marketing strategies such as the implementation of member cards, customer reward programs, and improvements in service quality and customer satisfaction. Member card programs provide added value in the form of discounts, gifts, and exclusive services, thereby encouraging customer loyalty. Meanwhile, customer reward programs serve as incentives to retain customers in the long term. In addition, service quality and customer satisfaction are key determinants in building customer loyalty, which is reflected not only through repeat purchases but also through customers’ willingness to recommend the brand to others.This study aims to analyze the influence of member cards, customer reward programs, and service quality on customer loyalty in plastic retail companies, both partially and simultaneously, with customer satisfaction functioning as a moderating variable. The findings indicate that member cards, customer reward programs, and service quality each have a positive effect on customer loyalty. Furthermore, customer satisfaction strengthens the relationship between member card usage, customer reward programs, service quality, and customer loyalty.
E-SERVICE QUALITY AND ITS IMPACT ON USER SATISFACTION AND LOYALTY: A SYSTEMATIC LITERATURE REVIEW Novriansyah Novriansyah; Rhian Indradewa; Dimas Angga Negoro; Muhammad Gunawan Alif
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/jymsww35

Abstract

This research carries a Systematic Literature Review (SLR) approach to explore the concept of E-Service Quality in various digital service sectors. By following the PRISMA protocol, as many as 53 scientific articles from the Scopus database have been systematically analyzed. The results of the study show that E-Service Quality consists of six main dimensions, namely efficiency, reliability, security, responsiveness, personalization, and service fulfillment, which synergistically shape user perception of digital service quality. However, most studies still address this dimension separately, so the understanding gained tends to be partial and not yet thorough. In addition, the utilization of cutting-edge technologies such as Artificial Intelligence (AI), Internet of Things (IoT), and real-time-based systems is still not optimally integrated within the framework of service quality. This study contributes by mapping various theoretical approaches used, ranging from grand theory, middle-range theory, to applied theory, and identifying the next research direction for the development of user-oriented digital service quality models.
DIGITALIZATION AS A MODERATOR IN MSME MANAGEMENT, PLANNING, AND FINANCIAL PERFORMANCE Ramadhan, Rian Rahmat; Zuhri, Almuluk Fajar
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (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/yk13fh50

Abstract

This study aims to examine the influence of management performance and financial planning on the financial performance of MSMEs, with digitalization as a moderating variable. The research was conducted on MSMEs in the food and beverage sector in Pekanbaru City using a quantitative approach. Data were collected through a structured questionnaire distributed to 100 business owners and analyzed using Structural Equation Modeling (SEM) with SmartPLS 4.0. The results show that management performance and financial planning have a significant positive effect on financial performance. Digitalization also has a significant direct effect on financial performance. However, it does not significantly moderate the relationship between management performance or financial planning and financial performance. These findings suggest that digitalization, while beneficial, is not yet fully leveraged by MSMEs as a strategic moderator. This study contributes to both theory and practice by offering new insights into the role of digital transformation in improving MSME performance.
FINTECH RESEARCH TRENDS: A ANALYSIS OF FINANCIAL TECHNOLOGY Ulfa Utari; Ryanda Saputra; Rico Syahputra; Melvi Fitri
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/zcjhvj05

Abstract

The rapid advancement of digital technologies has significantly transformed the global financial sector, giving rise to financial technology (fintech) as a major driver of financial innovation. Fintech integrates advanced technologies such as blockchain, artificial intelligence, and digital platforms to enhance financial services, improve efficiency, and expand financial inclusion. This study aims to analyze the development trends, intellectual structure, and thematic evolution of fintech research through a bibliometric analysis of scientific publications. The data for this study were retrieved from the Scopus database, focusing on fintech-related publications within the selected time period. Bibliometric techniques such as publication trend analysis, citation analysis, co-authorship analysis, keyword co-occurrence analysis, and conceptual structure mapping were employed using bibliometric tools, including Biblioshiny. The results reveal a rapidly expanding fintech research landscape characterized by a significant increase in publications and citations, indicating strong academic interest in the field. The findings also show that countries such as India, China, the United States, and the United Kingdom play dominant roles in fintech research productivity and citation impact. The thematic analysis identifies several key research clusters, including financial inclusion, blockchain technology, digital finance, and artificial intelligence, highlighting the interdisciplinary nature of fintech studies. In addition, network analysis of collaborations indicates increasing international cooperation among researchers and institutions. The study contributes to the existing literature by providing a comprehensive overview of the global fintech research landscape and identifying emerging research directions. The findings offer valuable insights for academics, policymakers, and practitioners in understanding the evolution of fintech research and its implications for the development of digital financial ecosystems
STRATEGI PEMASARAN YANG DIUSULKAN UNTUK PT KASPEA CAHAYA UTAMA Nisrina Dwianti; Atik Aprianingsih
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/zsstks20

Abstract

Permintaan akan bahan bangunan meningkat dan menyebabkan para pelaku industri bersaing ketat untuk mengembangkan bisnis mereka. Kaspea Bangunan adalah salah satu pemain di toko ritel bahan bangunan yang menghadapi persaingan ketat ini. Saat ini, penjualan Kaspea Bangunan menurun dan tidak mencapai target penjualan perusahaan. Berdasarkan analisis 5 Why, Kaspea Bangunan belum mengoptimalkan pemasaran digitalnya, dan hal ini diidentifikasi sebagai akar penyebab penurunan penjualan. Tujuan penelitian ini adalah untuk mengeksplorasi perilaku pelanggan, dan preferensi pembelian mereka di industri ritel bahan bangunan yang bertujuan untuk mendapatkan pemahaman yang lebih dalam tentang faktor-faktor apa yang memengaruhi keputusan pembelian konsumen di Kaspea Bangunan. Penelitian ini menunjukkan bagaimana keputusan pembelian dipengaruhi oleh bauran pemasaran (4P), yaitu produk, harga, tempat, dan promosi. Bauran promosi yang terdiri dari periklanan, hubungan masyarakat, penjualan pribadi, pemasaran langsung dan digital, serta promosi penjualan juga memainkan peran penting karena konsumen merespons strategi bauran promosi ini. Analisis internal dan analisis eksternal dilakukan dan digunakan dalam penelitian ini untuk menghasilkan strategi alternatif dan akhirnya menemukan strategi yang tepat untuk Kaspea Bangunan. Hasil penelitian ini menyarankan Kaspea Bangunan untuk meningkatkan dan memfokuskan strategi pemasaran digital guna mengikuti perubahan perilaku konsumen dan meningkatkan kesadaran merek.

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