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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 4,417 Documents
 434   435   436   437   438 
ANALISIS HUKUM EKONOMI SYARIAH TERHADAP WARALABA (FRANCHISE) PADA BISNIS PENJUALAN TEH POCI DI PULAU BAWEAN Desy Amiliyah; Abdul Halim
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (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/mdrqek33

Abstract

This study aims to evaluate the implementation of Islamic economic law principles in the franchising practices of Teh Poci beverage businesses operating in the Bawean Island region. The business model adopts a franchise system based on an ijarah contract, which involves leasing trademark rights, and is supported by an integrated digital ordering platform and a nationwide logistics delivery service. The study employs a qualitative approach through field research, with data collected via direct observation and in-depth interviews with franchisees. The findings reveal that, in general, the business operations comply with the core principles of Islamic economic law, such as justice, transparency, and mutual consent in the initial contractual agreement. However, in practice, certain deviations from the agreed terms were observed—specifically, some franchisees registered only one business unit but subsequently opened multiple additional branches without the franchisor’s approval. This conduct violates sharia principles concerning contract transparency and compliance with the original agreement, as it exceeds the defined scope and limitations. Such violations suggest a lack of comprehensive understanding of the legal consequences within Islamic contractual frameworks, which are designed to ensure fairness and clarity of rights and obligations for both parties. Therefore, enhanced education and stricter supervision are essential to ensure that franchise business practices remain aligned with sharia principles, and to uphold trust and integrity within business partnerships.
FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK UMKM SEKTOR FASHION PPH FINAL 0,5% PADA KPP PRATAMA PALEMBANG ILIR TIMUR PERIODE 2023-2024 Rizky Aldina; Lukita Tripermata; Aris Munandar
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (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/hssbrc82

Abstract

Tujuan dari penelitian ini adalah untuk mengevaluasi pengaruh Kesadaran Perpajakan, Pengetahuan Perpajakan, Kemudahan Akses e-Pajak Digital, dan Literasi Digital terhadap Kepatuhan Wajib Pajak UMKM sektor fashion PPh Final 0,5% pada KPP Pratama Palembang Ilir Timur dari tahun 2023 hingga 2024. Penelitian ini melibatkan 438 UMKM, dan 81 responden dipilih menggunakan rumus Slovin dan kriteria khusus. Model Structural Equation (SEM) digunakan bersama dengan pendekatan Partial Least Squares (PLS) menggunakan SmartPLS 4.1.1.6. Validitas, reliabilitas, dan uji bootstrapping digunakan untuk analisis. Hasil penelitian menunjukkan bahwa pengetahuan tentang pajak dan literasi digital berpengaruh positif namun tidak signifikan terhadap kepatuhan wajib pajak. Sementara itu, kesadaran tentang pajak dan kemudahan untuk mendapatkan akses ke e-Tax Digital berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Diharapkan penelitian ini memberikan saran untuk meningkatkan kepatuhan UMKM dan menjadi dasar untuk evaluasi kebijakan bagi KPP Pratama Palembang Ilir Timur.
PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) Jimmy Sanjaya; Ali Rahman Reza Zaputra; Marlina Marlina
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/erbe2018

Abstract

Penelitian ini menelaah pengaruh struktur modal dan profitabilitas terhadap pengungkapan Corporate Social Responsibility (CSR) pada perusahaan sektor kesehatan yang tercatat di Bursa Efek Indonesia selama 2021-2023. Struktur modal diukur dengan Debt to Equity Ratio (DER), profitabilitas diproksikan menggunakan Return on Assets (ROA), sedangkan tingkat pengungkapan CSR dinilai melalui Corporate Social Responsibility Disclosure Index (CSRDI). Pendekatan yang digunakan bersifat kuantitatif dengan analisis regresi linear berganda serta teknik purposive sampling, sehingga diperoleh 54 observasi. Hasil penelitian memperlihatkan bahwa DER dan ROA sama-sama berpengaruh positif dan signifikan terhadap pengungkapan CSR, baik ketika diuji secara parsial maupun simultan. Temuan tersebut menunjukkan bahwa kemampuan menghasilkan laba serta pengelolaan pendanaan yang akuntabel cenderung mendorong perusahaan memperluas pelaporan sosial untuk menjaga kepercayaan para pemangku kepentingan.
PENGARUH PERPUTARAN ASET DAN MARGIN LABA TERHADAP PROFITABILITAS DENGAN LEVERAGE SEBAGAI VARIABEL MEDIASI: STUDI PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICAL DI BURSA EFEK INDONESIA TAHUN 2021–2024 Aminul Amin
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (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/kwxt5365

Abstract

Penelitian ini menganalisis pengaruh perputaran aset dan margin laba terhadap profitabilitas dengan peran mediasi leverage pada perusahaan sektor Consumer Non-Cyclical yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2024. Hasil menunjukkan bahwa perputaran aset memiliki dampak positif dan signifikan secara langsung terhadap profitabilitas, namun leverage tidak berfungsi sebagai mediator yang signifikan dalam hubungan ini. Di sisi lain, margin laba terbukti secara kuat memengaruhi profitabilitas, dengan leverage berperan sebagai mediator negatif yang sangat signifikan. Temuan ini mengindikasikan bahwa perusahaan dengan margin laba tinggi cenderung mengurangi ketergantungan pada utang dan lebih memilih memperkuat struktur ekuitas sebagai bentuk pengelolaan risiko yang prudent. Penurunan leverage menjadi strategi konservatif untuk menjaga stabilitas keuangan jangka panjang. Secara keseluruhan, hasil penelitian memberikan implikasi penting bagi manajemen perusahaan dalam merancang strategi struktur modal dan keputusan keuangan, terutama di sektor yang relatif stabil terhadap fluktuasi ekonomi seperti Consumer Non-Cyclical.
ANALISIS PENDEKATAN KAIZEN DALAM MENINGKATKAN KINERJA OPERASIONAL DI PT ERA VIRTUAL TEKNOLOGI MENGGUNAKAN METODE DIAGRAM IKAN DAN FAULT TREE ANALYSIS Desvita Nuril Azizah; Abi Hanif Dzulquarnain
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (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: 10.31539/1363ab59

Abstract

Tingginya frekuensi revisi desain berulang menjadi hambatan utama kinerja operasional PT Era Virtual Teknologi, perusahaan jasa desain grafis digital berbasis di Kabupaten Gresik yang melayani pesanan melalui platform Shopee dan WhatsApp. Rata-rata revisi berulang mencapai 19,5% dari total pesanan bulanan sepanjang 2025, bahkan melampaui 90% pada bulan-bulan tertentu. Penelitian ini bertujuan mengidentifikasi faktor-faktor penghambat kinerja operasional, menganalisis penerapan pendekatan Kaizen, serta merumuskan usulan perbaikan yang kontekstual. Metode yang digunakan adalah pendekatan kualitatif dengan desain studi kasus tunggal. Pengumpulan data dilaksanakan melalui observasi lapangan, wawancara mendalam dengan pemilik usaha, leader customer service, leader tim desain, dan leader produksi cetak, serta dokumentasi sistem ERP internal. Analisis data mengintegrasikan Fishbone Diagram dan Fault Tree Analysis dalam kerangka siklus PDCA. Hasil penelitian menunjukkan bahwa akar masalah dominan bersumber dari ketidaklengkapan brief pelanggan, absennya SOP terstandarisasi, instabilitas sistem formulir, dan kurangnya ketelitian desainer. Penerapan Kaizen secara informal melalui otomatisasi berbasis Google Appscript berhasil menekan revisi berulang dari 415 kasus menjadi 101 kasus dalam satu tahun. Integrasi kedua instrumen analisis terbukti menghasilkan pemetaan masalah yang lebih komprehensif dibandingkan penggunaan instrumen tunggal.
HUMAN RESOURCE DIGITAL COMPETENCE AS A KEY TO INNOVATION AND COMPETITIVE ADVANTAGE IN CREATIVE ECONOMY SMES Setyo Gunawan; Muhammad Faisal; Nur Hidayat
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (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/vrcb3637

Abstract

This study investigates the role of human resource digital competence in enhancing product innovation and fostering competitive advantage among SMEs operating in the creative economy sector in Indonesia. A quantitative research design was employed using a survey method. Data were collected from 500 respondents consisting of SME owners and employees in the creative economy subsector in Pontianak and surrounding areas. Structural Equation Modeling (SEM) with WarpPLS 8.0 was used to test the hypothesized relationships between digital competence, product innovation, and competitive advantage. The measurement model was assessed for validity and reliability, while the structural model was evaluated using path coefficients, coefficient of determination, and predictive relevance indices. The findings reveal that human resource digital competence has a significant positive influence on product innovation (β = 0.805, p < 0.001) and competitive advantage (β = 0.368, p < 0.001). Furthermore, product innovation significantly affects competitive advantage (β = 0.472, p < 0.001) and mediates the relationship between digital competence and competitive advantage (p < 0.001). The model demonstrates strong explanatory power with R² values of 0.647 for product innovation and 0.650 for competitive advantage. The findings provide actionable insights for SME managers to enhance digital competence through targeted training and development programs, for policymakers to design integrated digital literacy and innovation support initiatives, and for business support organizations to tailor their services to address the specific needs of creative economy SMEs.
BREAKING DIGITAL BARRIERS: THE ROLE OF FINANCIAL LITERACY IN ACCELERATING INCLUSIVE FINANCING FOR SMEs Nindy Puspitasari; Nurul Septya Magisa; Nur Hidayat
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (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/vk55qd41

Abstract

This study aims to analyze the influence of financial literacy on digital adoption by examining the mediating roles of perceived digital barriers and business characteristics in Small and Medium Enterprises (SMEs). Data were collected through a survey using structured questionnaires and analyzed using Structural Equation Modeling (SEM) with WarpPLS 8.0. The findings reveal that financial literacy has a positive and significant effect on perceived digital barriers, business characteristics, and digital adoption. Furthermore, perceived digital barriers and business characteristics significantly influence digital adoption. The R-square value of 0.672 indicates that financial literacy, perceived digital barriers, and business characteristics collectively explain 67.2% of the variance in digital adoption. These results highlight that financial literacy not only strengthens business management practices but also fosters critical awareness of technological barriers, thereby enabling SMEs to be better prepared to embrace digital adoption and access inclusive financial services.
IMPLEMENTASI CONVOLUTIONAL NEURAL NETWORK MENGGUNAKAN RESNET 50 UNTUK MENGKLASIFIKASI TINGKAT KEMANTANGAN  BUAH PEPAYA Mellysa Pratama; Erwin Dwika Putra
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (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/nvnckc75

Abstract

Buah pepaya adalah salah satu jenis buah tropis yang banyak disukai karena kaya akan nutrisi. Namun, cara menilai kematangan buah pepaya masih sering dilakukan dengan cara manual, yang dapat menyebabkan kesalahan dalam proses pemisahan dan penyebarannya. Dengan demikian, penelitian ini bertujuan untuk mengembangkan sistem otomatis untuk mengklasifikasikan tingkat kematangan buah pepaya dengan menggunakan metode Convolutional Neural Network (CNN) yang berbasis arsitektur ResNet50. Dataset yang digunakan terdiri dari gambar buah pepaya yang dibagi menjadi empat tingkat kematangan, yaitu masih mentah, setengah matang, sudah matang, dan sudah busuk. Gambar tersebut kemudian menjalani proses preprocessing yang mencakup pengubahan ukuran gambar menjadi 224×224 piksel, penyesuaian nilai piksel, serta augmentasi data melalui teknik seperti rotasi, zoom, dan pembalikan horizontal untuk memperbanyak variasi data pelatihan. Model dilatih dengan menggunakan metode transfer learning dengan memanfaatkan bobot yang sudah ada dari dataset ImageNet. Evaluasi kinerja model dilakukan melalui penggunaan matriks kebingungan dan matriks klasifikasi yang mencakup akurasi, precision , recall, dan skor F1. Hasil dari proses pelatihan menunjukkan bahwa model mencapai akurasi pelatihan sebesar 91,72% dan akurasi validasi sebesar 83,56%, dengan nilai  validasition loss sebesar 0,4958. Temuan ini mengindikasikan bahwa model dapat mengklasifikasikan citra buah pepaya dengan performa yang relatif baik dan konsisten. Penelitian ini diharapkan dapat mendukung proses otomatisasi dalam mengidentifikasi tingkat kematangan buah pepaya di sektor pertanian dan industri pangan. Kata Kunci: klasifikasi citra , buah pepaya ,CNN, Resnet-50,deep learning.
THE IMPACT OF REAL-TIME LIVE STREAMING INTERACTIVITY ON CONSUMER ENGAGEMENT AND IMPULSIVE BUYING Septya Nurul Magisa; Nindy Puspitasari; Nur Hidayat
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (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: 10.31539/58kqmx30

Abstract

The expansion of live streaming commerce has transformed customer shopping behaviors by amalgamating entertainment, engagement, and immediate purchasing into a cohesive experience.  This research examines the impact of real-time live streaming interactivity on consumer engagement and impulsive purchasing via the lens of the Stimulus-Organism-Response theory.  Data were gathered via a survey of Generation Z consumers engaged in live streaming shopping and analyzed using WarpPLS with structural equation modeling.  The results indicate that interactivity markedly improves consumer involvement, hence reinforcing impulsive purchasing behavior.  Furthermore, interaction directly impacts impulsive purchasing, affirming that prompt communication and interactive elements enhance both engagement and spontaneous buying decisions.  Engagement serves as a vital intermediary, converting interactive stimuli into consumer reactions.  This study enhances the theoretical application of the S-O-R model in digital commerce and offers practical advice for e-commerce platforms and streamers to develop balanced interactive methods that optimize engagement while reducing post-purchase unhappiness.
PERAN FLEXIBLE WORKING ARRANGEMENT DAN WORK LIFE BALANCE DALAM MEMITIGASI STRES KERJA PADA MAHASISWA YANG MERANGKAP SEBAGAI PENGEMUDI PENGANTAR MAKANAN ONLINE SHOPEEFOOD Farlin Nabila Mawarni; Usman Usman; Hertiana Ikasari; Mila Sartika
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (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/xeht1h71

Abstract

Penelitian ini mengkaji bagaimana Flexible Working Arrangement dan Work Life Balance berkontribusi memitigasi stres kerja, serta implikasinya terhadap kinerja mahasiswa yang bekerja sebagai pengemudi ShopeeFood. Desain kuantitatif diterapkan dengan mendistribusikan kuesioner kepada 100 pengemudi mahasiswa di Kota Semarang dan dipilih melalui teknik purposive sampling. Data yang dikumpulkan diolah melalui Structural Equation Modeling berbasis Partial Least Squares (SEM-PLS) dengan SmartPLS. Hasilnya mengindikasikan bahwa baik Flexible Working Arrangement maupun Work Life Balance secara signifikan memitigasi stres kerja. Selain itu, stres kerja memiliki dampak negatif yang signifikan terhadap kinerja. Namun, analisis mediasi menunjukkan bahwa stres kerja tidak mampu memediasi pengaruh Flexible Working Arrangement terhadap kinerja, sedangkan pada hubungan Work Life Balance terhadap kinerja, stres kerja berperan sebagai variabel mediasi.

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