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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 4,593 Documents
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EVALUASI PENERAPAN SISTEM REMUNERASITERHADAP MOTIVASI KERJA DAN KEPATUHAN STANDAR OPERASIONAL PROSEDUR TENAGA KESEHATAN(STUDI KASUS DI RSUD KABUPATENMAJENE) Ahmad Ahmad; Bayu Wahyudi; Yani Restiani Widjaja
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/g4ff6351

Abstract

Hospital service quality is closely associated with healthcare workers’ motivation and compliance with Standard Operating Procedures (SOPs). A well-designed remuneration system can serve as an important managerial mechanism for strengthening professional performance, accountability, and adherence to established standards. However, remuneration implementation in public hospitals may face challenges related to transparency, performance linkage, regulatory constraints, and limited integration with hospital information systems. This study aimed to evaluate the effect of the remuneration system on healthcare workers’ work motivation and SOP compliance at RSUD Kabupaten Majene and to examine the mediating role of work motivation. A mixed-methods approach with a sequential explanatory design was employed. Quantitative data were collected through questionnaires from 137 healthcare workers selected using proportionate stratified random sampling and supplemented by SOP compliance audits. Quantitative data were analyzed using path analysis. Qualitative data were obtained through in-depth interviews with hospital management, unit heads, and SIMRS/Electronic Medical Record officers and analyzed thematically. The findings indicate that the remuneration system has a positive and significant effect on both work motivation and SOP compliance. Work motivation also significantly affects SOP compliance and mediates the relationship between remuneration and SOP compliance. Qualitative findings indicate that remuneration remains predominantly based on pay for people rather than pay for performance. Therefore, transparent, fair, and performance-based remuneration reform is needed to strengthen motivation, SOP compliance, and hospital service quality.  
DAPATKAH INVESTOR MENDETEKSI MANAJEMEN LABA BERBASIS AKRUAL? PERAN ASIMETRI INFORMASI SEBAGAI FAKTOR MODERASI DALAM UNDERPRICING IPO DI INDONESIA Budi Kiswanto; Yudhi Herliansyah
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/pvsvtn78

Abstract

This study examines the effects of accrual-based earnings management, financial leverage, and investor sentiment on IPO underpricing, with information asymmetry serving as a moderating variable. Motivated by concerns regarding transparency and corporate governance in Indonesia’s capital market, this study investigates whether pre-IPO accounting signals and investor sentiment are reflected in IPO pricing. Its novelty lies in integrating discretionary accruals, leverage, investor sentiment, and information asymmetry within a unified moderation framework for firms conducting IPOs on the Indonesia Stock Exchange during 2022–2025. Using purposive sampling, the study analyzes 151 listed companies. IPO underpricing is measured using five-day cumulative abnormal returns, discretionary accruals are estimated using the Modified Jones Model, financial leverage is proxied by the debt-to-assets ratio, investor sentiment is measured by the oversubscription ratio, and information asymmetry is represented by an interaction-based proxy combining underwriter reputation and firm size. Data are analyzed using Ordinary Least Squares (OLS) and moderated regression analysis. The results indicate that investor sentiment has a positive and significant effect on IPO underpricing, whereas discretionary accruals and financial leverage have no significant effects. Information asymmetry significantly moderates the relationship between discretionary accruals and IPO underpricing but does not moderate the effects of leverage or investor sentiment. These findings highlight the importance of transparent financial reporting and credible governance mechanisms in improving IPO pricing quality in emerging markets.
THE INFLUENCE OF BIG FIVE PERSONALITY TRAITS ON INVESTMENT DECISIONS IN BATAM CITY: GENDER MODERATION STUDY Yandi Suprapto; Mardiana Ng
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: 10.31539/6myjmn84

Abstract

The study aims to examine the influence of the Big Five's personality traits on investment decisions in Batam City, with a special focus on gender moderation effects. The five major personality characteristics include neuroticism, extraversion, openness to experience, agreeableness, and conscientiousness. The method used in this research is the quantitative method. Snowball sampling was used in this study, which means that investors who own shares in Batam City are the criteria used to select the sample. The object of this research is a stock investor in Batam City. The total sample size was 384 replies. The sampling is by distributing online questionnaire surveys to stock investors in Batam City. Multi regression using software Partial Least Square Structural Equation Model (PLS-SEM) is a research methodology. The limitation of this article is limited generalization because it focuses on a limited sample, namely the population in Batam City. This limits the ability to apply the findings widely to other populations outside the region.
THE INFLUENCE OF UTAUT 2 MODEL IN FINTECH LENDING MODERATED BY FINANCIAL LITERACY Dewi Dewi; Yandi Suprapto
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/p8f1jj19

Abstract

Financial Technology (FinTech) is an innovation in the financial sector that is increasingly popular, especially in online lending services. This study aims to analyse the influence of the Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2) model on the adoption of FinTech lending in Indonesia, taking into account the moderation of financial literacy. The UTAUT 2 theory presents a framework with key variables, such as Performance Expectancy, Facilitating Conditions, Social Influence, and Effort Expectancy, which have proven relevant in previous studies. This research will extend the UTAUT 2 model by adding the constructs of trust and perceived innovativeness, which are expected to provide a better understanding of FinTech lending adoption. In addition, financial literacy is expected to moderate the relationship between the variables in the UTAUT 2 model and FinTech lending adoption. By involving the religiosity dimension as moderation of financial literacy, this study will provide further insights into the dynamics of technology adoption in the financial context in Indonesia. The implications include policy recommendations to improve financial literacy and support better adoption of FinTech lending among people with diverse financial beliefs and practices.
DETERMINAN PERILAKU KEUANGAN GENERASI Z MASYARAKAT MEDAN PETISAH MELALUI PENGARUH GAYA HIDUP, LOCUS OF CONTROL, DAN LITERASI KEUANGAN Caryn Caryn; William William
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: 10.31539/55ynte83

Abstract

Pemahaman keuangan merupakan dasar penting dalam membentuk perilaku keuangan yang sehat. Namun, Generasi Z di Medan Petisah masih menunjukkan kemampuan pengelolaan keuangan yang relatif rendah, ditandai dengan kurangnya perencanaan dan kebiasaan menabung serta kecenderungan pengeluaran berdasarkan keinginan. Kondisi ini dipengaruhi oleh gaya hidup konsumtif, kemudahan akses layanan keuangan digital, locus of control eksternal, dan rendahnya literasi keuangan. Penelitian ini menggunakan populasi Generasi Z di Medan Petisah dengan jumlah yang tidak diketahui secara pasti. Sampel ditentukan menggunakan rumus Lemeshow dan diperoleh 96 responden melalui purposive sampling dengan pendekatan accidental. Hasil penelitian menunjukkan bahwa gaya hidup, locus of control, dan literasi keuangan masing-masing berpengaruh terhadap perilaku keuangan Generasi Z. Ketiga variabel tersebut juga secara simultan berpengaruh signifikan terhadap perilaku keuangan, yang menunjukkan bahwa gaya hidup, pengendalian diri, dan literasi keuangan berperan penting dalam membentuk perilaku keuangan Generasi Z di Medan Petisah.
PENGARUH SUKU BUNGA DASAR KREDIT, JUMLAH UMKM DAN PENDAPATAN UMKM TERHADAP PENYALURAN PEMBIAYAAN UMKM DI PROVINSI JAMBI TAHUN 2016–2025 Naura Ulhaqq; Usneldi Usneldi; Elyanti Rosmanidar
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/ve82sh90

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh suku bunga dasar kredit, jumlah UMKM, dan pendapatan UMKM terhadap penyaluran pembiayaan UMKM di Provinsi Jambi selama periode 2016–2025. UMKM memiliki peran strategis dalam perekonomian daerah, terutama dalam meningkatkan pertumbuhan ekonomi dan penyerapan tenaga kerja. Namun, akses terhadap pembiayaan masih menjadi kendala utama bagi pelaku UMKM. Oleh karena itu, penting untuk mengkaji faktor-faktor yang memengaruhi penyaluran pembiayaan UMKM secara empiris. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif kausal. Data yang digunakan merupakan data sekunder berbentuk time series selama periode 2016–2025 yang diperoleh dari instansi resmi. Metode analisis yang digunakan adalah regresi linear berganda untuk menguji pengaruh variabel independen, yaitu suku bunga dasar kredit, jumlah UMKM, dan pendapatan UMKM terhadap variabel dependen berupa penyaluran pembiayaan UMKM. Hasil penelitian ini menunjukkan bahwa suku bunga dasar kredit, jumlah UMKM, dan pendapatan UMKM berpengaruh secara simultan terhadap penyaluran pembiayaan UMKM. Sedangkan secara parsial jumlah UMKM berngaruh terhadap penyaluran pembiayaan UMKM. Suku bunga dasar kredit dan pendapatan UMKM tidak berpengaruh terhadap pembiayaan UMKM.  
PENGARUH ENVIROMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP FINANCIAL STABILITY PERUSAHAAN PADA SUB SEKTOR PERTAMBANGAN YANG TERDATAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2024 Diva Amalia; Ayu Puspita Sari; Rudy Kurniawan
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 5 (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: 10.31539/28x79e74

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan Environmental, Social, dan Governance (ESG) terhadap financial stability pada perusahaan sub sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder yang diperoleh dari laporan tahunan, laporan keberlanjutan, serta data ESG Score dari Sustainalytics. Pemilihan sampel dilakukan menggunakan teknik purposive sampling dan menghasilkan total 35 observasi selama periode penelitian. Analisis data dilakukan menggunakan regresi linear berganda dengan pendekatan data panel dan Random Effect Model (REM) melalui aplikasi EViews. Penelitian ini juga melakukan beberapa pengujian asumsi klasik yang meliputi uji normalitas, heteroskedastisitas, multikolinearitas, dan autokorelasi untuk memastikan kelayakan model regresi. Hasil penelitian menunjukkan bahwa variabel independent tidak memiliki pengaruh yang signifikan terhadap financial stability. Hasil tersebut menunjukkan bahwa tingkat pengungkapan ESG belum secara langsung memengaruhi struktur keuangan dan stabilitas keuangan perusahaan pertambangan yang diukur menggunakan DAR. Temuan penelitian mengindikasikan bahwa kondisi keuangan perusahaan pertambangan lebih banyak dipengaruhi oleh faktor eksternal, seperti fluktuasi harga komoditas global, perubahan regulasi pemerintah, dinamika pasar, serta kondisi makroekonomi yang lebih luas. Selain itu, penerapan praktik ESG yang relatif seragam pada perusahaan pertambangan serta keterbatasan jumlah perusahaan yang memiliki data ESG juga dapat menjadi salah satu faktor yang menyebabkan hubungan antara ESG dan financial stability tidak menunjukkan pengaruh yang signifikan. Meskipun pengungkapan ESG tidak menunjukkan pengaruh langsung terhadap financial stability dalam jangka pendek, penerapan ESG tetap memiliki peran strategis dalam meningkatkan reputasi perusahaan, kepercayaan pemangku kepentingan, legitimasi perusahaan, serta keberlanjutan bisnis dalam jangka panjang.  
PENGARUH PRICE EARNING RATIO (PER) DAN PRICE TO BOOK VALUE (PBV) TERHADAP KINERJA SAHAM PADA PERUSAHAAN PROPERTI DAN REAL ESTATE DI BEI Clerence Clerence; Dede Ansyari Guci; Nik Hazimi Bin Mohammed Foziah
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/hpjt4y67

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Price Earning Ratio (PER) dan Price to Book Value (PBV) terhadap kinerja saham pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Penelitian ini menggunakan metode kuantitatif dengan data sekunder dan teknik purposive sampling terhadap 21 perusahaan dengan total 63 observasi, serta dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial PER tidak berpengaruh signifikan terhadap kinerja saham, sedangkan PBV berpengaruh signifikan terhadap kinerja saham. Secara simultan, PER dan PBV berpengaruh signifikan terhadap kinerja saham perusahaan properti dan real estate di BEI. Temuan ini menunjukkan bahwa PBV merupakan indikator fundamental yang lebih relevan dalam menilai kinerja saham dibandingkan PER pada sektor properti dan real estate.
PENGARUH GREEN MARKETING TERHADAP PURCHASE DECISION DENGAN BRAND IMAGE DAN PERCEIVED VALUE SEBAGAI VARIABEL MEDIASI(STUDI KASUS PADA KONSUMEN GARNIER DI INDONESIA) Vindi Milenia Putri; Dorothy RH Pandjaitan; Yuniarti Fihartini
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/wyfc0h93

Abstract

Increasing consumer awareness of environmental issues encourages companies to integrate sustainability into their marketing strategies. In the cosmetics and skincare industry, the implementation of green marketing is increasingly relevant because consumers consider not only product benefits but also brand image and the value perceived from a company’s environmental commitment. Amid intensifying competition in the facial cleansing product market, Garnier has implemented various sustainability initiatives, including the use of recycled packaging, the development of more environmentally friendly formulations, and sustainability-oriented promotional activities. This study aims to analyze the effects of green marketing on brand image, perceived value, and purchase decision, as well as the effects of brand image and perceived value on the purchase decisions of Garnier consumers in Indonesia. This study employs a quantitative approach, with data collected through questionnaires. The sample consisted of 400 respondents who used Garnier Micellar Water, selected using a non-probability sampling technique with a purposive sampling approach. Data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS 3.0. The results indicate that green marketing has a positive and significant effect on brand image, perceived value, and purchase decision. Furthermore, brand image and perceived value also have positive and significant effects on purchase decision. These findings indicate that implementing green marketing can strengthen brand image and perceived value while simultaneously increasing consumers’ purchase decisions.
PERAN KERJA SAMA IK-CEPA TERHADAP EKSPOR GULA NIRA KELAPA INDONESIA KE KOREA SELATAN Ninda Lestria; Dwi Fauziansyah Moenardy
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 5 (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: 10.31539/7kt8st47

Abstract

Penelitian ini bertujuan untuk menganalisis peran kerja sama Indonesia–Korea Comprehensive Economic Partnership Agreement (IK-CEPA) terhadap ekspor gula nira kelapa Indonesia ke Korea Selatan serta mengidentifikasi hambatan dan peluang dalam pemanfaatannya. Penelitian menggunakan pendekatan kualitatif deskriptif-analitis melalui analisis dokumen terhadap naskah perjanjian IK-CEPA, regulasi perdagangan, dan data ekspor periode 2020–2025 yang diperoleh dari International Trade Centre. Analisis dilakukan menggunakan teori integrasi ekonomi Balassa dan teori keunggulan kompetitif Porter. Hasil penelitian menunjukkan bahwa IK-CEPA telah memberikan kontribusi struktural dan prosedural melalui kepastian jadwal eliminasi tarif, ketentuan asal barang, serta penerapan Electronic Origin Data Exchange System (EODES). Namun, kontribusi tersebut belum diikuti peningkatan ekspor yang konsisten. Nilai ekspor gula nira kelapa Indonesia ke Korea Selatan berfluktuasi dari USD 6 ribu pada 2022 menjadi USD 7 ribu pada 2023, meningkat menjadi USD 50 ribu pada 2024, kemudian menurun menjadi USD 3 ribu pada 2025. Kondisi ini dipengaruhi oleh eliminasi tarif bertahap yang baru mencapai 0% pada 2027, ketatnya persyaratan keamanan pangan, serta keterbatasan kapasitas produksi dan kelembagaan eksportir. Meskipun demikian, karakteristik produk alami, meningkatnya permintaan pasar, dan peluang diferensiasi pada segmen premium menjadi potensi pengembangan ekspor. Penelitian menyimpulkan bahwa efektivitas IK-CEPA memerlukan penguatan kapasitas eksportir, pendampingan pemenuhan standar perdagangan, dan optimalisasi fasilitas perjanjian agar akses pasar dapat diwujudkan menjadi pertumbuhan ekspor yang berkelanjutan.

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