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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 4,559 Documents
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PENGARUH BELANJA DAERAH, INFLASI, PENGANGGURAN, DAN PENDUDUK TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI JAWA TENGAH I Made Sanjaya; Ida Busnetty
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/t7j7nh33

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh belanja pemerintah daerah pada fungsi ekonomi dan fungsi kesehatan, inflasi, pengangguran, dan penduduk terhadap pertumbuhan ekonomi Jawa Tengah dari tahun 2010 hingga 2023. Metode penelitian yang digunakan adalah kuantitatif dengan model regresi linier berganda menggunakan metode Ordinary Least Square (OLS). Penelitian ini menggunakan data sekunder tahunan yang bersumber dari Badan Pusat Statistik (BPS) dan Direktorat Jenderal Perimbangan Keuangan, Kementerian Keuangan RI. Hasil penelitian menunjukkan bahwa belanja pemerintah daerah pada fungsi ekonomi berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi, sedangkan belanja pemerintah pada fungsi kesehatan berpengaruh negatif dan signifikan. Sementara itu, inflasi dan penduduk tidak memiliki pengaruh yang signifikan terhadap pertumbuhan ekonomi, sedangkan tingkat pengangguran berpengaruh negatif dan signifikan terhadap pertumbuhan ekonomi.
PENGARUH SUSTAINABILITY REPORTING DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2022-2025) Nadya Putri Wijaya; Puji Astuti; Hestin Sri Widiawati
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/kvhw1765

Abstract

Sustainability issues have become increasingly important in corporate decision-making, particularly in the mining sector, where business activities generate substantial environmental and social impacts. Consequently, sustainability reporting has emerged as a strategic communication tool that may influence investors' perceptions of firm value. In addition to sustainability disclosure, firm size is also considered an important determinant of firm value, while profitability is expected to strengthen or weaken these relationships. This study aims to examine the effects of sustainability reporting and firm size on firm value, with profitability serving as a moderating variable. A quantitative research approach was employed using Moderated Regression Analysis (MRA). The research sample consisted of 18 mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period, resulting in 72 firm-year observations selected through purposive sampling. Secondary data were collected from annual reports and sustainability reports published by the companies and the IDX. The findings reveal that sustainability reporting has no significant effect on firm value, whereas firm size has a significant negative effect and profitability has a significant positive effect on firm value. Furthermore, profitability does not moderate the relationship between sustainability reporting and firm value or between firm size and firm value. Simultaneously, sustainability reporting, firm size, and profitability significantly influence firm value. These findings suggest that investors in the Indonesian mining sector continue to place greater emphasis on financial performance than on sustainability disclosure or firm size when evaluating corporate value.
KEPUASAN KONSUMEN MEMEDIASI KUALITAS PRODUK, PROMOSI DAN LOYALITAS KONSUMEN Dwi Gemina; Yulianingsih Yulianingsih; Desi Yusefa
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 4 (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/z7dydn24

Abstract

Industri sabun cair semakin kompetitif, ditandai dengan munculnya berbagai merek yang menawarkan keunggulan masing-masing dalam aspek kualitas, formula khusus, ukuran kemasan, hingga harga yang bervariasi. Persaingan tidak hanya terlihat pada keberagaman fitur produk, tetapi juga pada strategi diferensiasi yang dilakukan oleh produsen untuk memenuhi kebutuhan konsumen yang semakin kompleks. Penelitian ini bertujuan untuk menguji dan mengalisis bagaimana dampak kualiitas produk dan promosi memengaruhi loyalitas konsumen melalui kepuasan konsumen sebagai variabel intervening pada konsumen produk mama lemon di PT Krui sukses makmur bekasi. Subjek penelitian adalah konsumen PT. Krui Sukses Makmur Bekasi sebanyak 100 orang yang dijadikan sampel. Penelitian ini berbentuk deskriptif dan verifikatif. Metode pengujian instrumen menggunakan uji validitas, uji reliabilitas dan uji asumsi klasik. Analisis data dalam penelitian ini menggunakan analisis jalur (path analysis), analisis koefisien determinasi, uji signifikan dan analisis sobel test. Hasil penelitian menunjukkan bahwa kualitas produk dan promosi berpengaruh positif dan signifikan terhadap kepuasan konsumen, kualitas produk, promosi dan kepuasan konsumen berpengaruh positif dan signifikan terhadap loyalitas konsumen, kualitas produk dan promosi berpengaruh terhadap loyalitas konsumen melalui kepuasan konsumen sebagai variabel intervening.
PENGARUH PENGGUNAAN QRIS DAN CASHLESS LIFESTYLE TERHADAP FREKUENSI TRANSAKSI PENGGUNA PADA GENERASI Z DI KECAMATAN MARON Galang Khairan Iqbal Eudriana; Muh Hamzah
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: 10.31539/6sfvp216

Abstract

This study aims to analyze the effect of the use of the Quick Response Code Indonesian Standard (QRIS) and a cashless lifestyle on the transaction frequency of Generation Z users in Maron District. The rapid development of digital payment technology has transformed consumer behavior, particularly among Generation Z, which tends to adopt digital financial innovations more readily. This study employed a quantitative approach using a survey method. The research population consisted of Generation Z individuals residing in Maron District who had used QRIS as a payment method. The sample was selected using purposive sampling, with respondents aged 17–27 years who actively conducted transactions using QRIS. Data were collected through a questionnaire based on a Likert scale and analyzed using multiple linear regression to examine the individual and simultaneous effects of the independent variables. The results indicate that the use of QRIS has a positive and significant effect on transaction frequency, as it provides convenience, speed, security, and efficiency in payment transactions. Furthermore, a cashless lifestyle also has a positive and significant effect on transaction frequency, indicating that the greater the tendency of individuals to adopt a cashless lifestyle, the higher their transaction frequency. Simultaneously, the use of QRIS and a cashless lifestyle significantly influence the transaction frequency of Generation Z users in Maron District. These findings are expected to provide valuable insights for digital payment service providers and policymakers in promoting the adoption of cashless payment systems within the community.
ANALISIS FAKTOR-FAKTOR LINGKUNGAN KERJA FISIK DAN LINGKUNGAN KERJA NON FISIK TERHADAP KINERJA KARYAWAN PADA PT DAMAI SENTOSA CIMANGGIS Bintang Aditya Darmawan; Leonard Siahaan
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/gxjh9f85

Abstract

This study aims to analyze the influence of the Physical Work Environment and Non-Physical Work Environment on Employee Performance at PT Damai Sentosa Cimanggis. The main problem identified is the inadequate quality of the work environment and the inaccuracy of information provided by the company, which affects employee performance. This study employs three variables, namely Physical Work Environment, Non-Physical Work Environment, and Employee Performance. The population of this study consists of employees of PT Damai Sentosa Cimanggis, with a sample of 50 respondents. The research method used is quantitative, and data were collected through questionnaires distributed to the employees of PT Damai Sentosa Cimanggis. The data were tested for validity and reliability, while the analytical method used was multiple linear regression analysis with data processing conducted using IBM SPSS version 27. The results of the study indicate that the Physical Work Environment has a positive and significant effect on Employee Performance, with a t-value of 2.362 greater than the t-table value of 2.011 and a significance value of 0.022 lower than 0.05. The Non-Physical Work Environment also has a positive and significant effect on Employee Performance, with a t-value of 3.156 greater than the t-table value of 2.011 and a significance value of 0.003 lower than 0.05. Furthermore, the Physical Work Environment and Non-Physical Work Environment simultaneously have a positive and significant effect on Employee Performance, with an F-value of 36.261 greater than the F-table value of 3.20 and a significance value of 0.001 lower than 0.05. Therefore, it can be concluded that both the Physical Work Environment and Non-Physical Work Environment significantly influence Employee Performance at PT Damai Sentosa Cimanggis.
PENGARUH SKEPTISME PROFESIONAL, KOMPETENSI AUDITOR, WHISTLEBLOWING SYSTEM, DAN PENGETAHUAN FORENSIK DALAM MENDETEKSI FRAUD (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK DI KOTA SURAKARTA, YOGYAKARTA, DAN SEMARANG) Ananda Putra Ardiyansyah; Rina Trisnawati
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/d6ypaf29

Abstract

Penelitian ini bertujuan untuk menguji pengaruh skeptisme professional, kompetensi auditor, whistleblowing system, dan pengetahuan forensik terhadap pendeteksian fraud pada kantor Akuntan Publik di kota Surakarta, Yogyakarta, dan Semarang. Penelitian dalam hal ini merupakan jenis penelitian kuantitatif. Jenis data yang digunakan adalah data primer. Pengambilan sampel dilakukan menggunakan metode purposive sampling. Data yang digunakan adalah hasil kuesioner yang disebar pada Kantor Akuntan Publik di kota Surakarta, Yogyakarta, dan Semarang dengan jumlah 101 responden. Metode penelitian menggunakan analisis regresi linier berganda yang sebelumnya sudah melewati uji asumsi klasik. Hasil penelitian menunjukkan bahwa skeptisme profesional dan whistleblowing system berpengaruh terhadap pendeteksian fraud. Kompetensi auditor dan pengetahuan forensik tidak berpengaruh terhadap pendeteksian fraud. Skeptisme professional, kompetensi auditor, whistleblowing system, dan pengetahuan forensik secara simultan mempengaruhi pendeteksian fraud sebesar 38,3%, sedangkan sisanya dijelaskan oleh variabel lain di luar model penelitian.
THE DEVELOPMENT OF HUMAN CAPITAL DISCLOSURE AND FIRM PERFORMANCE RESEARCH Nouke Sysca Oroh
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/gbx8nx06

Abstract

Human Capital Disclosure (HCD) has become increasingly important as organisations seek to communicate the value of employee knowledge, skills, and capabilities. However, research linking HCD and firm performance remains fragmented across accounting, strategic management, corporate governance, human resource management, and sustainability. This study maps the development and knowledge structure of the field through a systematic literature review, bibliometric performance analysis, and science mapping of 86 peer-reviewed publications published between 1982 and 2025. The findings identify four interconnected themes: intellectual capital valuation and voluntary disclosure; corporate governance and reporting quality; strategic human capital and firm performance; and sustainability and digital transformation. The literature has evolved through three phases, from foundational valuation and disclosure, through governance and integrated reporting, to sustainability-oriented and digitally enabled analysis. The Resource-Based View is the dominant theoretical lens, supported by Agency, Stakeholder, Signaling, Human Capital, and Resource Dependence theories. Recent studies increasingly apply textual analysis, machine learning, artificial intelligence, and large-scale archival methods. This study consolidates fragmented research streams and clarifies how human capital resources, disclosure practices, governance mechanisms, and stakeholder interpretations influence organisational outcomes.
PENGARUH GREEN INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEBERLANJUTAN DENGAN ECO-EFFICIENCY SEBAGAI PEMODERASI PADA PERUSAHAAN SEKTOR ENERGI DI BURSA EFEK INDONESIA Rahmat Fauzi; Dian Widiyati; Iin Rosini
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/kgda2851

Abstract

Penelitian ini menguji pengaruh Green Intellectual Capital (GIC) dan dua mekanisme Good Corporate Governance — proporsi Dewan Komisaris Independen dan ukuran Komite Audit — terhadap Kinerja Keberlanjutan perusahaan, sekaligus menguji peran Eco-Efficiency yang diproksikan melalui kepemilikan sertifikat ISO 14001 sebagai variabel pemoderasi. Riset ini dilatarbelakangi oleh semakin ketatnya tekanan regulasi keberlanjutan di Indonesia (POJK No. 51/2017 dan POJK No. 18/2023) serta standar internasional IFRS S1 dan S2, yang menjadikan sektor energi sebagai konteks pengamatan yang relevan mengingat eksternalitas lingkungannya yang tinggi. Penelitian dirancang secara kuantitatif-asosiatif dengan data panel seimbang dari 16 perusahaan sektor energi yang tercatat di Bursa Efek Indonesia selama periode 2019–2024, menghasilkan 96 unit amatan firm-year yang diperoleh melalui purposive sampling. Data diestimasi menggunakan regresi data panel Cross-Section Random Effects (estimator Swamy-Arora) yang diperluas dengan Moderated Regression Analysis (MRA) berbantuan EViews 12. Hasil pengujian menunjukkan bahwa Dewan Komisaris Independen berpengaruh positif dan signifikan terhadap Kinerja Keberlanjutan (β = 0,471; p = 0,026), sementara GIC, Komite Audit, dan Eco-Efficiency tidak menunjukkan pengaruh langsung yang signifikan pada model utama. Pada model moderasi, Eco-Efficiency justru memperlemah pengaruh GIC terhadap Kinerja Keberlanjutan secara signifikan (β = -0,036; p = 0,017), mengindikasikan adanya relasi substitutif antara kapabilitas pengetahuan hijau dan sistem manajemen lingkungan formal. Adjusted R² meningkat dari 7,55% menjadi 15,43% setelah interaksi dimasukkan ke dalam model. Temuan ini memperkaya diskursus Resource-Based View, Teori Legitimasi, dan Teori Keagenan dalam literatur akuntansi keberlanjutan, serta memberikan masukan praktis bagi manajemen perusahaan energi, investor berorientasi ESG, dan regulator pasar modal.  
PROPOSED BUSINESS STRATEGY FOR A FASHION E-COMMERCE SPECIALIST: A QUALITATIVE CASE STUDY OF ZALORA INDONESIA Alysia Lunar Adriyani
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 4 (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: 10.31539/08511k06

Abstract

Indonesia is the largest e-commerce market in Southeast Asia, with a Gross Merchandise Value of US$56.5 billion in 2024. Fashion is consistently the largest online retail category. The market is dominated by three horizontal marketplaces, Shopee, Tokopedia, and TikTok Shop, which together control approximately eighty percent of total transaction value. Within this structure, ZALORA Indonesia operates as a fashion specialist whose parent, Global Fashion Group, reported a 20.3 percent year-on-year decline in Southeast Asia Net Merchandise Value in the fourth quarter of 2024. This study addresses a strategic problem: although ZALORA is widely recognised as a provider of authentic and curated fashion, it captures a disproportionately small share of consumer consideration in a market conditioned by deep promotional subsidies and content-led discovery. The research is guided by two questions: how ZALORA is perceived relative to its competitors on perceived price attractiveness, perceived risk (authenticity assurance), and perceived product assortment; and which business strategy is most suitable for ZALORA Indonesia. The study employs a qualitative descriptive case study design. Primary data were obtained from in-depth, semi-structured interviews with expert informants holding direct experience across ZALORA, TikTok Shop, Tokopedia, and Lazada, in commercial, buying, marketing, and creator-management functions. Interview data were analysed through thematic analysis and mapped onto established strategic frameworks, namely PESTEL, Porter’s Five Forces, competitor analysis, and the VRIO framework, and were triangulated with secondary market data and internal data. The synthesised findings were organised through a SWOT analysis and converted into strategic alternatives using a TOWS matrix. The findings indicate that experts consistently perceive ZALORA as superior on authenticity assurance and luxury assortment, broadly comparable on general assortment, but weaker on perceived price attractiveness because final payable prices on subsidy-heavy platforms are consistently lower. ZALORA’s authenticity guarantee and business-to-consumer sourcing model emerge as a valuable and rare capability, while the absence of a live-commerce feature and centralised, non-localised application development emerge as organisational weaknesses. The study concludes that a focused differentiation strategy, concentrated on curated and luxury fashion, authenticity-led trust, and selective promotional participation, is the most suitable direction for ZALORA Indonesia, and recommends against direct price-led competition with subsidy-driven marketplaces. The contribution of this research is a structured, expert-informed application of strategic frameworks to a specialist e-commerce firm operating within a marketplace-dominated emerging market.
WHAT MARKET SIGNALS MATTER? DIGITAL READINESS AND THE SENSING OF DASHBOARD ANOMALIES AMONG LIVESTREAMING MSME SELLERS IN JABODETABEK Sarah Zhafirah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 4 (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/kcff7c93

Abstract

Micro, small, and medium enterprises (MSMEs) selling through TikTok Shop operate in one of the most data-rich environments available to small firms, yet many struggle to convert dashboard data into competitive advantage. This study examines the first-order question of what market signals sellers actually monitor and how their digital readiness shapes the way they sense and prioritize dashboard anomalies during a live session. Anchored in the Resource-Based View, the Knowledge-Based View, and the sensing microfoundation of Dynamic Capabilities Theory, the study uses a qualitative descriptive design. Primary data were collected through semi-structured in-depth interviews with five informants, comprising four TikTok Shop sellers across the fashion, food, beauty, and smartwatch categories and one Multi-Channel Network consultant, and were triangulated with a direct analysis of the LIVE Dashboard. Data were analyzed through manual thematic analysis following the interactive model of Miles, Huberman, and Saldaña. The findings show that, despite operating in different categories, the sellers converge on a small set of conversion-oriented signals, namely Click-Through Rate, check-out rate, Gross Merchandise Value, and advertising Return on Investment, while consciously ignoring the majority of available metrics. The way this sensing is organized, however, diverges into two configurations of digital readiness: an embedded configuration, in which a trained host senses and acts in a single step, and a centralized configuration, in which the owner or a dedicated data staff member senses and instructs the host. The intensity of sensing is found to be endogenous to platform design, rising as the Gross Merchandise Value based algorithm increased the financial risk of each session. The study contributes a seller-side, real-time account of the sensing capability and argues that competitive advantage in livestream commerce rests not on the dashboard data, which is available to all, but on the interpretation capability, which is rare and difficult to imitate.

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