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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
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THE EFFECT OF E-TRUST AND ONLINE CUSTOMER REVIEW ON PURCHASE DECISIONS FOR SOMETHINC SKINCARE PRODUCTS ON THE SHOPEE PLATFORM Irma Rasifa; Ahmad Johan; Muhamad 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: 10.31539/1fgz3w57

Abstract

The growth of e-commerce has changed how Indonesian consumers evaluate and purchase skincare products, particularly because online buyers cannot test products directly before purchase. This study examines the influence of e-trust and online customer review on purchase decisions for Somethinc skincare products on Shopee. The research used a quantitative design with descriptive and verification approaches. The population consisted of consumers who had purchased Somethinc skincare through Shopee, and 100 respondents were selected using non-probability purposive sampling. Data were collected through a Likert-scale questionnaire and analyzed using descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination with IBM SPSS Statistics 27. The findings indicate that e-trust, online customer review, and purchase decision are all in the high category. Partially, e-trust has a positive and significant effect on purchase decision (t = 3.335; sig. = 0.001), while online customer review has a stronger positive and significant effect (t = 6.100; sig. < 0.001). Simultaneously, both variables significantly affect purchase decision (F = 105.232; sig. < 0.001). The adjusted R square of 0.678 shows that e-trust and online customer review explain 67.8% of purchase decisions
KEPATUHAN PAJAK DI ERA TRANSFORMASI DIGITAL: PERAN DIGITALISASI PERPAJAKAN, LITERASI PAJAK DIGITAL, DAN KEPERCAYAAN WAJIB PAJAK Theo Allolayuk
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/b3rr4044

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh digitalisasi perpajakan, literasi pajak digital, dan kepercayaan wajib pajak terhadap kepatuhan pajak di era transformasi digital. Mengingat kepatuhan pajak tidak hanya dipengaruhi oleh sanksi hukum dan enforcement, penelitian ini menggunakan pendekatan Systematic Literature Review (SLR) dengan mengkaji artikel ilmiah dari berbagai database internasional dan nasional, seperti Scopus, Web of Science, ScienceDirect, Sinta, dan Garuda, yang diterbitkan antara tahun 2015–2026. Literasi pajak digital dikaji sebagai kemampuan wajib pajak untuk memahami aturan perpajakan sekaligus menggunakan layanan digital dengan benar, sedangkan kepercayaan wajib pajak dipahami sebagai keyakinan terhadap legitimasi otoritas pajak dan keamanan sistem digital. Hasil sintesis literatur menunjukkan bahwa digitalisasi perpajakan, literasi pajak digital, dan kepercayaan wajib pajak secara parsial maupun simultan berpengaruh positif terhadap kepatuhan pajak. Digitalisasi memberikan kemudahan dan efisiensi administrasi, literasi pajak digital meningkatkan kemampuan wajib pajak dalam menggunakan sistem, dan kepercayaan wajib pajak memperkuat kepatuhan sukarela. Penelitian ini menawarkan kontribusi konseptual berupa model integratif yang menggabungkan tiga faktor tersebut sebagai ekosistem kepatuhan pajak di era digital, berbeda dari penelitian terdahulu yang cenderung meneliti faktor-faktor secara parsial. Implikasi penelitian mencakup penguatan kualitas sistem digital, program literasi pajak digital, serta pembangunan kepercayaan publik sebagai strategi meningkatkan kepatuhan pajak secara berkelanjutan.
PENGARUH KEBIJAKAN PENGELOLAAN ASET DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN JAYAWIJAYA Jessyca Yarawi Yolmen; Dytha Meninta Nababan; Christine Jois Karubaba; Manggalawati Tande Bura
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: 10.31539/5kr2fe52

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penatausahaan aset daerah, pengawasan dan pengendalian aset daerah, serta kebijakan pengelolaan aset daerah terhadap kualitas laporan keuangan Pemerintah Daerah Kabupaten Jayawijaya. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif-kausal. Data primer diperoleh melalui penyebaran kuesioner kepada 30 responden yang merupakan aparatur pengelola keuangan dan Barang Milik Daerah pada Organisasi Perangkat Daerah di lingkungan Pemerintah Daerah Kabupaten Jayawijaya. Teknik pengambilan sampel menggunakan purposive sampling. Analisis data dilakukan dengan bantuan SPSS melalui uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linier berganda, uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa secara parsial penatausahaan aset daerah, pengawasan dan pengendalian aset daerah, serta kebijakan pengelolaan aset daerah memiliki arah pengaruh positif, tetapi tidak berpengaruh signifikan terhadap kualitas laporan keuangan. Namun, secara simultan ketiga variabel tersebut berpengaruh signifikan terhadap kualitas laporan keuangan, dengan nilai signifikansi <0,001 dan nilai R Square sebesar 0,620. Hasil ini menunjukkan bahwa kualitas laporan keuangan pemerintah daerah lebih dipengaruhi oleh keterpaduan pengelolaan aset daerah daripada oleh masing-masing aspek secara terpisah. Penelitian ini memberikan implikasi bahwa Pemerintah Daerah Kabupaten Jayawijaya perlu memperkuat penatausahaan, pengawasan dan pengendalian, serta implementasi kebijakan pengelolaan aset secara terpadu untuk meningkatkan kualitas laporan keuangan.
FENOMENOLOGI SHADOW ECONOMY DAN KEYAKINAN PELAKU EKONOMI INFORMAL TERHADAP SISTEM PERPAJAKAN Ika Wahyuni Dapi; David Paul Elia Saerang; Heince Ruddy Nicky Wokas
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: 10.31539/7vcrnw37

Abstract

Fenomena shadow economy dan rendahnya kepatuhan pajak di kalangan pelaku usaha mikro, kecil dan menengah (UMKM) mencerminkan tantangan yang terus berlangsung dalam sistem perpajakan. Penelitian ini bertujuan untuk menganalisis pengalaman, persepsi dan makna yang dibangun oleh pelaku ekonomi informal terhadap sistem perpajakan, serta memahami keyakinan mereka terhadap sistem perpajakan di Indonesia. Dengan menggunakan pendekatan kualitatif fenomenologi, data dikumpulkan melalui wawancara mendalam terhadap 7 (tujuh) pelaku usaha di Kota Manado dan dianalisis menggunakan Interpretative Phenomenological Analysis (IPA) dengan bantuan software QDA Miner Lite. Hasil penelitian menunjukkan bahwa pengalaman pelaku ekonomi informal terhadap sistem perpajakan didominasi oleh kurangnya pemahaman aturan perpajakan yang berlaku, dipengaruhi oleh minimnya sosialisasi dan pendampingan perpajakan. Disamping itu, pelaku ekonomi informal pada dasarnya memandang bahwa tarif pajak yang berlaku masih tergolong wajar dan dapat diterima sepanjang disesuaikan dengan kemampuan ekonomi usaha, namun di sisi lain muncul skeptisisme terhadap pengelolaan dana pajak yang dirasakan tidak benar-benar kembali kepada masyarakat. Namun demikian, pelaku ekonomi informal memaknai pajak sebagai kewajiban warga negara yang harus dipenuhi sebagai bentuk tanggung jawab kepada negara dan pemerintah. Keyakinan pelaku ekonomi informal terhadap sistem perpajakan cenderung rendah karena tidak adanya manfaat yang dirasakan dari pajak yang dibayarkan. Oleh karena itu, diperlukan upaya peningkatan transparansi, serta penguatan edukasi dan pendampingan kepada pelaku usaha agar dapat meningkatkan pemahaman, kepercayaan dan partisipasi mereka dalam sistem perpajakan secara lebih berkelanjutan.
ANALYSIS OF THE COMPETITIVENESS OF CHINESE LIPSTICK IMPORTS BASED ON INDONESIAN CONSUMER DEMAND AND IMPORT DUTIES Helni Febri Sentari; Ayuningtyas Yuli Hapsari
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/zcevma29

Abstract

This study aims to analyze the impact of Indonesian consumer demand for imported lipstick and import tariffs on the competitiveness of Chinese-made lipstick imports in Indonesia during the period 2015–2025. The phenomenon of rising cosmetics consumption, particularly lipstick, as well as China’s status as one of the primary suppliers of imported lipstick products to Indonesia, underscores the need for an analysis of the factors influencing the competitiveness of these imports. This study employs a quantitative method using multiple linear regression analysis. The results indicate that Indonesian consumer spending has a positive and significant effect on the competitiveness of imported Chinese lipstick products, whereas import tariffs have a negative but insignificant effect on the competitiveness of Chinese lipstick imports in Indonesia.
KERENDAHAN HATI KULTURAL DALAM PELAYANAN MEDIS-LEGAL: ARSITEKTUR PENGEMBANGAN KOMPETENSI SOSIO-KULTURAL SEKTOR KEPOLISIAN Lestianto Ari Wibowo; Asropi Asropi
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/seh9r062

Abstract

Lanskap kontemporer administrasi publik dan penegakan hukum membutuhkan pergeseran paradigma yang mendalam dari sekadar manajemen kepegawaian tradisional menuju orkestrasi pengembangan modal manusia (human capital) yang bersifat strategis dan holistik. Dalam menavigasi kompleksitas masyarakat modern yang semakin heterogen, terpolarisasi, dan dinamis, profesional pelayanan publik di sektor kepolisian tidak hanya dituntut untuk memiliki kecerdasan teknis operasional dan kecakapan manajerial, tetapi juga kompetensi sosio-kultural yang terinternalisasi secara mendalam. Penelitian komprehensif ini menguji secara kritis urgensi pengembangan kerendahan hati kultural (cultural humility) pada pelayanan medis-legal kepolisian, khususnya di fasilitas kesehatan kepolisian yang beroperasi di episentrum metropolitan. Mengkalibrasi ulang kelemahan metodologis dari studi-studi sebelumnya, penelitian ini secara definitif menggunakan pendekatan kualitatif deskriptif yang dipadukan dengan analisis kebijakan kontemporer, menyintesis metrik kinerja organisasi, mandat institusional perundang-undangan (termasuk PermenPANRB No. 38 Tahun 2017 dan Perpol No. 12 Tahun 2024), serta perbandingan State of the Art (SOTA) dari literatur global. Tujuannya adalah untuk membedah tantangan sosio-kultural yang melekat dalam interaksi medis-legal yang berisiko tinggi. Analisis mendalam mengungkapkan bahwa meskipun kemahiran teknis klinis dan prosedural umumnya dinilai memadai, kerentanan kritis dan laten justru terdapat pada lapisan kompetensi yang tersembunyi—sebagaimana dikonseptualisasikan secara tajam dalam Model Gunung Es Spencer (Spencer’s Iceberg Model)—seperti konsep diri (self-concept), bias implisit (implicit bias), dan motif pelayanan (motives). Kesenjangan pada lapisan bawah sadar ini berisiko secara sistemik memperburuk asimetri relasi kuasa dan mengorbankan hak asasi manusia dalam pemberian perawatan klinis maupun pemeriksaan forensik. Menanggapi defisit teoretis dan praktis yang berpotensi fatal ini, penelitian ini mengusulkan arsitektur pengembangan kompetensi tiga fase yang holistik. Arsitektur ini memanfaatkan pemetaan melalui pusat penilaian (assessment center) perilaku yang presisi, intervensi pembelajaran berbasis pengalaman (experiential learning) yang mendalam untuk membongkar bias implisit, serta integrasi struktural dari perawatan berwawasan trauma (trauma-informed care). Kesimpulan dari studi ini menegaskan bahwa pelembagaan kerendahan hati kultural bukan lagi sekadar pelengkap administratif, melainkan prasyarat fundamental dan pragmatis untuk menjamin penyampaian layanan medis-legal yang setara, inklusif, humanis, dan akuntabel di mata hukum.
FITUR GAMIFIKASI MENINGKATKAN REPURCHASE INTENTION MELALUI CUSTOMER EXPERIENCE DAN CUSTOMER ENGAGEMENT PADA MARKETPLACE Genta Nugraha Hadi Surya; Kokom Komariah; Resa Nurmala
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/b7czfz48

Abstract

This study aims to analyze the effect of gamification features on Repurchase Inten-tion through Customer experience and customer engagement among marketplace users. This research employed an explanatory quantitative approach using purpos-ive sampling and involved 240 respondents. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4. The results indicate that gamification features have a positive and significant effect on Custom-er experience and customer engagement. Furthermore, Customer experience and customer engagement have a positive and significant effect on Repurchase Inten-tion. These findings demonstrate that gamification features can enhance users' Re-purchase Intention through Customer experience and customer engagement devel-oped during marketplace usage.
ANALYSIS OF THE INFLUENCE OF AYUREIRA’S INFLUENCER CONTENT STRATEGY ON BRAND AWARENESS OF BODY CARE PRODUCTS AMONG GENERATION Z IN SIDRAP REGENCY Okta Rosita Nugrahadini Kumala; A. Rio Makkulau Wahyu; Rusnaena Rusnaena; Arwin Arwin
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/x272em50

Abstract

This study investigates the effect of local influencers’ content strategies on brand awareness of body care products among Generation Z consumers in Sidenreng Rappang Regency, Indonesia. The increasing use of social media as a marketing platform and the growing influence of local content creators have transformed the way consumers perceive and recognize brands, particularly in the beauty and personal care industry. Using a quantitative research design, data were collected from 200 Generation Z respondents selected through purposive sampling. The participants were active social media users who had been exposed to body care product promotions delivered by local influencers. Data were gathered through a structured questionnaire and analyzed using descriptive statistics, validity and reliability tests, simple linear regression, t-tests, and coefficient of determination (R²) analysis with the support of SPSS software. The results show that local influencers generally employ effective content strategies characterized by relevance, creativity, consistency, high-quality information, and strong audience engagement. The findings also indicate that respondents exhibit a moderate level of brand awareness toward body care products promoted through social media. More importantly, the regression analysis demonstrates that influencers’ content strategies have a positive and statistically significant effect on brand awareness. This suggests that well-designed and engaging content plays a crucial role in enhancing consumers’ ability to recognize, recall, and differentiate brands. The study contributes to the growing body of digital marketing literature by providing empirical evidence on the effectiveness of local influencer marketing in shaping brand awareness among Generation Z consumers. The findings offer practical insights for marketers and business owners seeking to strengthen brand positioning and consumer engagement through strategic influencer-driven content on social media platforms.
PENGARUH KUALITAS PELAYANAN DAN MUTU PRODUK TERHADAP KEPUASAN KONSUMEN PADA WELLTEA  DI BELAWA KABUPATEN WAJO Ahmad Jayadi; Andi Riska Andreani Syafaruddin; Rahman Yakub; Inna Mutmainna Cahyani Thahir
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/nks63x79

Abstract

The growth of the contemporary beverage industry in Indonesia has shown rapid development, marked by the increasing number of modern beverage businesses that have become a trend among society, especially young consumers. The increasingly competitive business environment makes service quality and product quality important factors in creating customer satisfaction. This study aims to analyze the effect of service quality and product quality on customer satisfaction at WellTea in Belawa, Wajo Regency. This research employed a quantitative approach using descriptive and verificative methods. The research sample consisted of 96 respondents determined using the Lemeshow formula with a non-probability sampling technique. Data were collected through questionnaires that had been tested for validity and reliability. Data analysis was conducted using multiple linear regression with the assistance of IBM SPSS version 27. The results showed that partially, service quality had a positive and significant effect on customer satisfaction with a significance value of 0.005 < 0.05. Product quality also had a positive and significant effect on customer satisfaction with a significance value of 0.000 < 0.05. Simultaneously, service quality and product quality significantly affected customer satisfaction, as indicated by the F-test significance value of 0.000 < 0.05. The R Square value of 0.860 indicates that 86.0% of the variation in customer satisfaction can be explained by service quality and product quality, while the remaining 14.0% is influenced by other variables outside this study.
PENGARUH INTENSITAS ASET TETAP, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN PAJAK PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2021-2024 Cyndi Claudia; Theresia Hesti Brawleling
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: 10.31539/9r37sh80

Abstract

This study aims to analyze and obtain empirical evidence regarding the effect of fixed asset intensity, leverage, and firm size on tax management in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Tax management is an effort undertaken by companies to manage their tax obligations effectively and efficiently in accordance with applicable tax regulations. The independent variables in this study consist of fixed asset intensity, leverage, and firm size, while the dependent variable is tax management, which is proxied by the Effective Tax Rate (ETR). This study employs a quantitative approach with a causal associative research method. The data used are secondary data obtained from the annual financial statements of companies published on the official website of the Indonesia Stock Exchange. The sampling technique used was purposive sampling, resulting in 53 companies with a total of 212 observations. Data analysis was conducted using multiple linear regression with the assistance of Statistical Product and Service Solutions (SPSS) version 25 software. Prior to hypothesis testing, the data were subjected to descriptive statistical analysis and classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results indicate that fixed asset intensity has no effect on tax management. Furthermore, leverage and firm size have an effect on tax management. Simultaneously, fixed asset intensity, leverage, and firm size affect tax management.

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