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 4,294 Documents
 426   427   428   429   430 
THE ROLE OF ARTIFICIAL INTELLIGENCE IN PERSONALIZING DIGITAL MARKETING AND CUSTOMER EXPERIENCE Nurhayati, Siti; Gusti, Yenni Kurnia; Apriyono, Tri
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/kbcdv620

Abstract

This study aims to examine the role of Artificial Intelligence (AI) in personalizing digital marketing and enhancing customer experience through a literature review approach. The research employs a qualitative method by analyzing various academic journals, books, and scholarly publications related to AI technologies, digital marketing strategies, and customer experience management. The findings indicate that AI plays a significant role in improving marketing personalization through technologies such as machine learning, predictive analytics, recommendation systems, and natural language processing. These technologies enable organizations to analyze customer behavior, predict preferences, and deliver personalized content and services in real time. The study also reveals that AI enhances customer experience by improving responsiveness, efficiency, and customer engagement across multiple digital platforms. However, the implementation of AI also presents several challenges, including data privacy concerns, ethical issues, algorithmic bias, and organizational readiness. Therefore, businesses must adopt responsible AI governance and balance technological innovation with customer trust and data protection. Overall, this research concludes that AI has transformed digital marketing practices and customer experience management by enabling more customer-centered and data-driven business strategies in the digital era.
PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI 2022-2024 Wangi, Lintang Ayu Sekar; Hidayah, Nur Endah Fajar
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: 10.31539/8ej4c909

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage dan likuiditas terhadap nilai perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2022-2024. Sumber data penelitian ini adalah data sekunder. Sampel dalam penelitian ini sebanyak 129 sampel observasi yang diperoleh dari 43 perusahaan perbankan selama 3 tahun dengan metode purposive sampling. Metode penelitian ini menggunakan Statistik Deskriptif, Uji Asumsi Klasik, Analisis Regresi Linier Berganda dan Uji Hipotesis. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan, sementara leverage dan likuiditas berpengaruh negatif signifikan terhadap nilai perusahaan.
REKONSTRUKSI ZOMBIE FINANCE MELALUI REFINANCING SYARIAH DAN KETAHANAN INTEREST COVERAGE PADA KRISIS KORPORASI Rustan, Rustan; Syamsuddin, Syamsuddin; Mustamin, Sitti Walida; Thahir, Fera Firyal; Mukarramah, Sitti; Adiningrat, Andi Arifwangsa
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/vt30p946

Abstract

Penelitian ini bertujuan untuk menganalisis fenomena Zombie Finance pada UMKM serta mengkaji refinancing syariah sebagai model rekonstruksi untuk memperkuat ketahanan interest coverage pada masa krisis korporasi. Penelitian menggunakan pendekatan kualitatif dengan jenis fenomenologi yang melibatkan lima informan UMKM terdampak tekanan keuangan selama masa krisis. Data dikumpulkan melalui wawancara mendalam, observasi, dokumentasi, dan laporan keuangan. Hasil penelitian menunjukkan bahwa UMKM mengalami penurunan penjualan sebesar 50%–65% yang menyebabkan melemahnya arus kas, menurunnya profitabilitas, dan terbatasnya kemampuan memenuhi kewajiban pembiayaan. Kondisi ini mencerminkan karakteristik Zombie Finance, yaitu usaha tetap beroperasi tetapi bergantung pada refinancing atau perpanjangan pinjaman untuk bertahan. Penelitian juga menemukan bahwa refinancing syariah dipersepsikan lebih adil, adaptif, dan berkelanjutan karena menyesuaikan kewajiban pembiayaan dengan kapasitas usaha riil melalui prinsip bagi hasil dan restrukturisasi yang etis. Dengan demikian, refinancing syariah berpotensi memperkuat ketahanan dan keberlanjutan keuangan UMKM pada masa krisis ekonomi.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL STATEMENT INTEGRITY PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023 Octaviolga, Lady Salsabila; Achyani, Fatchan
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/v7r1y231

Abstract

Financial Statement Integrity merupakan aspek penting dalam penyajian informasi keuangan yang andal dan relevan bagi para pemangku kepentingan. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi Financial Statement Integrity pada perusahaan-perusahaan yang terdaftar di Bursa efek Indonesia (BEI) pada sektor properti dan real estate selama periode 2021-2023. Variabel independen yang digunakan meliputi Institutional Ownership, Managerial Ownership, Leverage, dan Audit tenure, sedangkan variabel dependennya adalah Financial Statement Integrity. Metode penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Teknik pengambilan sampel dilakukan dengan metode purposive sampling, sehingga diperoleh sampel sebanyak 46 perusahaan yang memenuhi kriteria penelitian. Analisis data dilakukan menggunakan statistik deskriptif, uji asumsi klasik, serta metode regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel Institutional Ownership, Managerial Ownership secara positif berpengaruh signifikan terhadap Financial Statement Integrity. Sedangkan variabel Leverage, Intellectual capital, dan Audit tenure tidak berpengaruh terhadap Financial Statement Integrity. Penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan literatur akuntansi serta menjadi bahan pertimbangan bagi manajemen perusahaan dan investor dalam pengambilan keputusan.

Page 430 of 430 | Total Record : 4294

 426   427   428   429   430 

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