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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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PENGARUH PRODUCT QUALITY DAN BRAND IMAGE TERHADAP CUSTOMER LOYALTY YANG DIMEDIASI OLEH CUSTOMER SATISFACTION POP MIE INSTAN CUP (PADA MAHASISWA UNIVERSITAS JENDERAL ACHMAD YANI CIMAHI) Fauzan Ramadhan Zamzami; Wala Erpurini
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/nd5r5354

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana kepuasan pelanggan terhadap Pop Mie Instan Cup di kalangan mahasiswa Universitas Jenderal Achmad Yani Cimahi berpengaruh terhadap loyalitas pelanggan dalam kaitannya dengan kualitas produk dan citra merek. Pendekatan kuantitatif dengan menggunakan teknik asosiatif deskriptif adalah metodologi yang digunakan. Dengan menggunakan pendekatan purposive sampling, yang merupakan bagian dari nonprobability sampling, jumlah sampel yang digunakan sebanyak 100 responden. Kuesioner yang telah lolos uji asumsi tradisional dan dianggap valid serta dapat dipercaya didistribusikan untuk mengumpulkan sumber data. Uji Sobel dan regresi berganda digunakan dalam penelitian ini untuk menguji hipotesis. Program SPSS versi 26 adalah instrumen yang digunakan untuk melakukan pengujian. Menurut temuan penelitian, kepuasan pelanggan secara positif mempengaruhi loyalitas pelanggan, citra merek secara positif mempengaruhi kepuasan pelanggan, dan kualitas produk secara positif mempengaruhi loyalitas pelanggan sehubungan dengan kepuasan pelanggan. Selain itu, hubungan antara citra merek dan loyalitas pelanggan dimediasi oleh kepuasan pelanggan, yang juga memediasi hubungan antara kualitas produk dan loyalitas pelanggan
PENGARUH DEBT TO EQUITY RATIO (DER), CURRENT RATIO( CR), DAN NON-PERFORMING FINANCING  (NPF) TERHADAP RETURN ON EQUITY (ROE) DENGAN UKURAN PERUSAHAAN SEBAGAI MODERASI PADA BANK UMUM SYARIAH (BUS) PERIODE 2020-2024 Nurhayati Nurhayati; Santi Rahmawati
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/bcc6ch70

Abstract

Bagi Bank Umum Syariah, mencapai ROE optimal menjadi tantangan karena harus mengikuti prinsip syariah yang membatasi investasi dan pengelolaan dana. Tujuan penelitian ini adalah menganalisis pengaruh debt to equity ratio, current ratio, dan non-performing financing  terhadap return on equity dengan ukuran perusahaan sebagai moderasi pada Bank Umum Syariah periode 2020-2024. Jenis penelitian yang digunakan adalah kuantitatif dengan 10 bank sebagai sampel penelitian dan 50 data pengamatan. Temuan ini menegaskan bahwa struktur pendanaan (DER) dan pembiayaan bermasalah berpengaruh signifikan terhadap profitabilitas (ROE), sedangkan likuiditas (CR) tidak berpengaruh. Selain itu, ukuran perusahaan mampu memperkuat pengaruh DER dan pembiayaan bermasalah terhadap ROE, namun tidak berperan dalam hubungan antara CR dan ROE.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024 Niat Three Febriang Harefa; Wilbert Yapson; Fuji Astuty; Keumala Hayati
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/kcmc4785

Abstract

Penelitian ini ditujukan guna menganalisis dampak ROA, CR, DER, DPR, serta Inflasi pada Nilai Perusahaan yang diukur menggunakan PBV di entitas sektor consumer non-cyclicals rentang 2020-2024. Kajian ini menggunakan metode kuantitatif dengan memanfaatkan data sekunder dari laman resmi BEI. Melalui penerapan purposive sampling, diperoleh 26 perusahaan. Hasil studi memperlihatkan bahwasannya ROA dan DER menghasilkan pengaruh positif dan signifikan terhadap nilai perusahaan. Sementara CR dan DPR berpengaruh negatif tidak signifikan terhadap nilai perusahaan. Di sisi lain, Inflasi berpengaruh negatif dan signifikan. Secara simultan, seluruh variabel bebas tersebut memengaruhi Nilai Perusahaan.
PENGARUH PERSEPSI HARGA DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN DENGAN MINAT BELI SEBAGAI VARIABEL INTERVENING PADA KONSUMEN TOKO PERALATAN RUMAH TANGGA DI MEDAN MELALUI MEDIA SOSIAL TIKTOK Herbert Gozali; Demak Claudia Yosephine Simanjuntak; Ferry Gunawan; Ademanra Haloho; Hengki Mangiring Parulian Simarmata
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/nttvrn45

Abstract

Untuk berhasil di pasar barang rumah tangga yang sangat kompetitif, Anda perlu memahami apa yang membuat orang membeli barang-barang seperti peralatan dapur, dekorasi, dan alat-alat rumah tangga. Dengan minat pembelian sebagai variabel perantara, studi bermaksud guna menyelidiki dampak harga produk dan persepsi kualitas terhadap pilihan pembelian barang rumah tangga. Karena sifat kuantitatif studi ini, diperlukan 96 peserta untuk menghitung ukuran sampel menggunakan metode Cochran, mengasumsikan populasi tak terbatas, margin kesalahan 10%, serta tingkat kepercayaan 95%. Peserta studi ini dipilih secara acak dari penduduk Medan yang menggunakan produk Wiego Houseware.  SEM mempergunakan SmartPLS 4.0, yang berbasis varians, dipergunakan mengkaji data. Hasil uji validitas memperlihatkan faktor dengan beban >0,7 serta nilai AVE >0,5 dianggap valid; temuan tes reliabilitas memperlihatkan  reliabilitas komposit serta nilai Cronbach's alpha > 0,7 dianggap reliabel. Dari hasil uji t, simpulanya  ada hubungan negatif dan secara statistik signifikan Harga (X1) serta Keputusan Pembelian (Y), serta hubungan positif secara signifikan dari harga (X1) atas minat beli (Z). Demikian pula, Kualitas Produk (X2) ada efek positif serta secara statistik signifikan atas Keputusan Pembelian (Y), tetapi hanya ada hubungan lemah beserta minat Pembelian (Z). Terakhir, Keputusan Pembelian (Y) dipengaruhi secara negatif serta tak signifikan secara statistik minat Pembelian (Z).
THE CONTRIBUTION OF ZAKAT, INFAQ, AND SADAQAH (ZIS) DIGITALIZATION BY BAZNAS BANDAR LAMPUNG CITY IN ADVANCING THE SUSTAINABLE DEVELOPMENT GOALS (SDGS) Hadi Yanto; Heni Noviarita; Erike Anggraeni
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/wrtf8p11

Abstract

This study analyzes the role of digitalization in the management of Zakat, Infaq, and Shadaqah (ZIS) by BAZNAS Bandar Lampung City in supporting the Sustainable Development Goals (SDGs), particularly SDG 1 (poverty eradication). The research employs a qualitative descriptive method, with data collected through in-depth interviews with ZIS beneficiaries (mustahik), triangulation with BAZNAS officials, direct observation, and document analysis including annual reports and infographics. Findings reveal that digitalization has enhanced the efficiency, transparency, and accountability of zakat fund collection through digital platforms such as QRIS, bank transfers, and the SIMBA application for internal reporting. However, digital services for mustahik especially in proposal submissions, impact tracking, and distribution monitoring remain underdeveloped. ZIS programs have contributed positively to poverty alleviation, particularly through consumptive assistance and education-based scholarships. Evaluation using the National Zakat Index (IZN) 2.0 indicates that governance and collection aspects are effective, while areas concerning impact and technological utilization require further improvement. Overall, digitalization has played a significant role in aligning ZIS management with SDG targets. Nonetheless, optimizing digital access for mustahik and strengthening empowerment-based programs are crucial steps to maximize the impact of zakat distribution in advancing sustainable development at the local level
ASSESSING THE IMPACT OF REMITTANCES FROM INDONESIAN MIGRANT WORKERS ON HOUSEHOLD WELFARE: INSIGHTS FROM THE SHARIA ECONOMIC FRAMEWORK Agus Salim; Moh. Bahrudin; Erike Anggraeni
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/q9fbyj48

Abstract

This study is grounded in the philosophy of maqāṣid al-sharī‘ah in Islamic economics, which positions welfare as the ultimate goal of the Shariah through the protection of religion, life, intellect, lineage, and wealth. The phenomenon of remittances sent by Indonesian Migrant Workers (PMI) has become a particular concern in East Lampung Regency, a region heavily dependent on remittances as a significant economic driver. The uniqueness of the problem arises when remittances not only affect economic aspects but also influence social, spiritual, and family dynamics, including religious practices, gender roles, and household stability. This research aims to analyze the implementation and utilization of PMI remittances and their impact on family welfare based on maqāṣid al-sharī‘ah indicators. A qualitative descriptive approach was employed through field studies using observation, documentation, and in-depth interviews with PMI and families receiving remittances in East Lampung Regency. The findings indicate that remittances contribute to improving family welfare, particularly in fulfilling basic needs, education, health, and strengthening family spirituality. However, negative effects were also identified, such as consumptive use of remittances, economic dependency, rising divorce cases due to long-distance separation and weak communication, and the absence of parental roles that may threaten family resilience. The perspective of maqāṣid al-sharī‘ah serves as an essential analytical tool to assess the balance between the benefits and risks of remittances holistically.

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