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INDONESIA
Journal of Economic, Bussines and Accounting (COSTING)
ISSN : 25975226     EISSN : 25975234     DOI : https://doi.org/10.31539
Core Subject : Economy,
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.
Articles 3,395 Documents
Analisis Peningkatan Produk Laptop Melalui Brand Attitude Dan Brand Credibility Fauzie Senoaji; Hendy Tannady; Ika Suhartanti Darmo; Sutrisno Sutrisno; Nia Sonani
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5276

Abstract

The purpose of this research to understand the effect of brand credibility and brand attitude towards the buying interest of Huawei laptop. The data on this research is using purposive sampling method with the criteria that knows about Huawei laptop and at least 17 years old. The result of this hipotesis test shows that brand credibility variable has effect to buying interest with significant score of 0,028 < 0,050, brand attitude variable has effect to buying interest with significant score of 0,00 < 0,050, and also the brand credibility and brand attitude variable simultaneously effect the buying decision with fscore > ftabel with 124,209> 2,682.
Analisis Peningkatan Performa Dosen Menggunakan Konsep Job Demand-Control Support M. Yusuf Alfian Rendra Anggoro KR; Harun Samsudin; Samsul Akmal; Pandu Adi Cakranegara; Abdurohim Abdurohim
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5277

Abstract

This study aims to determine the effect of work stress which includes role conflict and workload on employee performance, especially at university lecturers in Banten. Respondents in this study were 106 lecturers from 13 universities in Banten. Data analysis using multiple linear regression with the help of the SPSS 20 program. The results of this study indicate that workload has a negative and significant effect on employee performance, but role conflict has a negative and not significant effect on employee performance. Simultaneously, role conflict and workload have a significant effect on employee performance. The implication of this research is expected to provide information and input to relevant institutions (university leaders), especially universities in Banten in their efforts to minimize the impact of negative work stress on employee performance.
Analisis Peran Risk Tolerance Dan Keberhasilan Diri Terhadap Motivasi Berwirausaha Pada Generasi Z Sutrisno Sutrisno; Hendy Tannady; D.Yadi Heryadi; Reza Yonatan Hanata; Ahmad Gunawan
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5278

Abstract

This study aims to analyze the effect of self-efficacy motivation and risk tolerance on students' desire to become entrepreneurs. There are two independent variables in this study, namely self-efficacy motivation and risk tolerance, and one dependent variable, namely entrepreneurial motivation. Researchers used quantitative methods and the sample used in this study amounted to 125 respondents who are undergraduate students studying at the Faculty of Business in Jakarta. The technique used in this research is accidental sampling. The research data were analyzed using Eviews 9. The results showed self-efficacy and risk tolerance had an influence on entrepreneurial motivation in students Faculty of Business in Jakarta.
Analisis Peran Persepsi Harga Dan Brand Image Terhadap Purchase Decision Produk Sepatu Dengan Merek Vans Irma Maria Dulame; I Wayan Gede Antok Setiawan Jodi; Ita Nurcholifah; Sarwo Eddy Wibowo; Abdurohim Abdurohim
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5279

Abstract

The purpose of this study is to determine the effect of brand image and price perception partially or simultaneously on purchasing decisions. The type of research used is quantitative associative research. The subjects of this study were consumers of Vans shoes with a sample of 115 respondents. The data collection method uses a questionnaire. Analysis of the data used is descriptive analysis, the classic assumption test and multiple linear regression analysis. Hypothesis testing using the T test, F test, and R2Test. In this study it can be seen that partially, the brand image variable (X1) and price perception (X2) each have a significant effect on purchasing decisions (Y). Simultaneously, brand image (X1) and price perception (X2) significantly influence purchasing decisions (Y). The coefficient value of R2 by looking at the value of R Square 0.731 or 73.1%. Keywords: Brand Image, Price Perception, Purchase Decision
Analisis Peningkatan Customer Satisfaction Pelanggan Indihome Melalui Service Quality Dan Brand Image Silvia Ekasari; Hendy Tannady; Erwin Gunawan; Irma M Nawangwulan; Samuel PD Anantadjaya
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5280

Abstract

The purpose of this study was to determine the impact of the influence of brand image and service quality on customersatisfaction in Indihome North Jakarta area. The number of samples was 167 respondents using multiple linearregression sampling method. Using the IBM SPSS Statistics 25 program for multiple linear regression analysis. This studyuses a quantitative method through a questionnaire survey distributed from google form. The results in the study can beseen that each independent variable has a positive and significant effect on customer satisfaction in the Indihome NorthJakarta area partially. Keywords: Brand Image, Service Quality, Customer Satisfaction
Literasi Keuangan Dan Tingkat Beban Utang Pada Generasi Milenial Di Bengkulu Oktafian Histori S
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.4788

Abstract

This study aims to examine the level of financial literacy and its relationship with the level of one's debt burden in the millennial generation in Bengkulu. The methodology of this research was carried out with qualitative methods with technical data collection through semi-structured interviews. The findings of this study indicate that the millennial generation in Bengkulu has a fairly good level of financial literacy, which is 42% and there is a significant relationship between the level of financial literacy and the level of their debt burden. In addition, the largest composition of the debt burden among the millennial generation is multipurpose loans, followed by housing loans, motor vehicle loans and other household loans. The main problem with the level of debt burden is the lack of financial management and financial skills of respondents. Keywords: Financial Literacy, Debt Burden, Millennials
Pengaruh Ukuran Perusahaan, Debt To Equity Ratio, Current Ratio, Dan Return On Asset Terhadap Nilai Perusahaan Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2020 Yuliana Yuliana; Jocelyn Jocelyn; Alex Kurniawan
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5091

Abstract

This study aims to analyze the variables mentioned above in relation to the market capitalization of food and beverage companies listed on the Indonesia Stock Exchange between 2017 and 2020. The research strategy used is quantitative. This study uses a purposeful selection strategy to select 12 banking institutions that have been listed on the Indonesia Stock Exchange within four years before the research began. Researchers observe that company size, debt to equity ratio, current ratio, and return on assets all have a significant simultaneous effect on food and beverage companies listed on the Indonesia Stock Exchange between 2017 and 2020 scores. Companies involved in the food and beverage industry are listed on the Indonesia Stock Exchange will have a value that fluctuates in part depending on its size between 2017 and 2020. Between 2017 and 2020, the stock prices of food and beverage companies listed on the Indonesia Stock Exchange Exchange have a sizeable correlation with their debt-to-equity ratio . No statistically significant effect of the current ratio in the market can be seen for 2017-2020. companies involved in the production and distribution of food and beverages in Indonesia, as measured by their market value on the Indonesia Stock Exchange. Food and beverage companies traded on the Indonesia Stock Exchange saw less impact on their return on assets on their share prices between 2017 and 2020. Keywords: Company Size, Debt To Equity Ratio, Current Ratio, Return On Assets, Company Value
Pengaruh Kualitas Produk Terhadap Loyalitas Konsumen Dengan Kepuasan Konsumen Sebagai Variabel Intervening (Studi Pada Pengguna Game Among Us) Aldo Septa Nugraha
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5235

Abstract

This research was conducted to determine the effect of product quality on consumer satisfaction and its effect on consumer loyalty in the Among Us game. Data analysis techniques using path analysis. The population in this study were users of the Among Us game in Malang City with a sample of 96 respondents who had played the Among Us game and were aged 18-35 years. Data collection techniques using a questionnaire. Meanwhile, the results of the study show that the results of product quality have a significant effect on consumer loyalty, product quality has a significant effect on visitor satisfaction, consumer satisfaction has a significant and negative role in mediating consumer loyalty and product quality. Keywords: Consumer Loyalty, Consumer Satisfaction, Product Quality
Pengaruh Sistem E-Filling, Pemahaman Perpajakan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM (Studi Kasus Pada Pelaku Umkm Di Kecamatan Brangsong Kendal) Devarila Wulandini; Ceacilia Srimindarti
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5272

Abstract

Tax is one of the main targets set by the government as a source of state revenue. This study aims to determine the effect of the e-filling system, understanding of taxation, and tax sanctions on taxpayer compliance with MSME actors in Brangsong Kendal District. The type of data used is the type of primary data. The sampling technique used in this study used accidental sampling. A total of 100 MSME taxpayers were selected as respondents using the survey method. Data analysis technique using multiple linear regression analysis. The results of the study show that the E-filling system has a positive and significant effect on MSME taxpayer compliance. Understanding of Taxation has no effect on MSME Taxpayer Compliance. Tax sanctions have a positive and significant effect on MSME taxpayer compliance. Keywords: Understanding of Taxation, Tax Sanctions, E-filling System
Pengaruh Profitabilitas (ROA) Terhadap Solvabilitas (RBC) Pada Perusahaan Asuransi Kerugian Yang Terdaftar Di Bursa Efek Indonesia Aulia Rosalinda Septiawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5401

Abstract

Insurance companies help reduce losses that may be incurred by investments as well as for life and asset protection. This study aims to determine the effect of return on assets (ROA) on risk based capital (RBC) in insurance companies listed on the IDX. Quantitative method with the type of associative problem formulation that has a causal relationship as well as secondary data sources in the form of financial reports (annual reports) of insurance companies listed on the IDX are used in this study. The population in this study were 84 insurance companies listed on the IDX and sampling was carried out using a non-probability sampling method with a purposive sampling technique. Descriptive analysis, data normality test, product moment correlation, simple linear regression, t test, and the coefficient of determination are the data analysis techniques used in this study. The results of this study show that profitability (ROA) has a positive and significant effect on solvency (RBC) in general insurance companies listed on the IDX. Keywords: Risk Based Capital, Return on Assets, and Insurance Company.

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