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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 3,395 Documents
 57   58   59   60   61 
Pengaruh Program Customer Relationship Management (Continuity Marketing, One To One Marketing, Dan Partnering Program) Terhadap Loyalitas Pelanggan Pada Toko Online Lazada Di Kota Mataram Waidatul Ilmi; Hendri Setiawan
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.v6i2.5265

Abstract

This study examines the effect of the Customer Relationship Management (Continuity Marketing, One to One Marketing, and Partnering Program) programs on the Customer Loyalty of Lazada online store in the city of Mataram. This research was conducted on 75 respondents namely Lazada customers in Mataram City aged 18-45 years who have shopping experience at Lazada at least 2 times. This research is an associative quantitative study carried out by filling out a questionnaire and then analyzed using an independent sample t-test. The results of this study indicate that One to one marketing has a positive and significant effect on customer loyalty of Lazada online stores. While Continuity Marketing and Partnering Program have a negative but not significant effect on the loyalty of Lazada online store customers in the city of Mataram. Keywords: Continuity Marketing, One to One Marketing, Partnering Program, Customer Loyalty
Pengaruh Total Aset Turnover (Tato) Dan Return On Equity(Roe) Terhadap Pertumbuhan Laba (Studi Kasus Pada Perusahaan Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia Selama Masa Pandemi Covid -19) Ira Rahmawati; Dini Verdania Latif
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.v6i2.5371

Abstract

During the Covid-19 pandemic, the pharmaceutical industry faced a condition where the demand for pharmaceutical products related to the handling of Covid-19 experienced a significant increase, but was not in line with other products that were not directly related to the handling of Covid-19. So to know the success or failure of the company's performance can be seen in the financial statements. The objects in this study are Total Asset Turnover (TATO), Return On Equity (ROE), and Profit Growth with research samples of 11 (eleven) BUMN companies in the pharmaceutical sector from 2019-2021 during the covid pandemic including PT. Pyridam Farma Tbk, PT. Organon Pharma Indonesia Tbk, PT. Tempo Scan Pasifik Tbk, PT. Kimia Farma (Persero) Tbk, PT. Herbal Medicine and Pharmaceutical Industry Sido Muncul Tbk, PT Indofarma (Persero) Tbk, PT. Soho Global Health Tbk, PT. Kalbe Farma Tbk, PT. Merck Tbk, PT. Darya Varia Laboratoria Tbk, and PT. Pharos Tbk. Data is processed using SPSS 25, including Descriptive Test, Classical Assumption Test, Multiple Linear Regression Analysis and Hypothesis Testing using T Test, F Test and Coefficient of Determination Test. The results of the study prove that the variables Total Asset Turnover (TATO) and Return On Equity (ROE) have a positive and significant influence on profit growth. Keywords: Total Asset Turnover (TATO), Return On Equity (ROE), Profit Growth
Pengaruh Strategi Pengelolaan Dan Pemasaran Industri Lokal Sarung Hitam (Le’leng) Terhadap Pendapatan Masyarakat Kajang Amma Towa Di Kabupaten Bulukumba Moh. Arga Wijana; Muh. Irwan Suaeb
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.v6i2.4952

Abstract

If you look at the conditions of the IKM business climate in Bulukumba, it has not experienced such a significant development (stagnant). Based on the review of the main problem, the research objectives to be achieved are as follows: To determine and analyze the influence of local industrial management strategies on the income of the Kajang Amma Towa community. To find out and analyze the influence of marketing on the income of the people of Kajang Amma Towa. To find out and analyze the influence of local industry management strategies and marketing on the income of the Kajang Amma Towa community. The research location is in the Amma Towa Kajang Customary Area, Tanah Towa Village, Kajang District, Bulukumba Regency. This study uses descriptive qualitative research methods, with data sources, namely questionnaires and documentation. The sample of this research is village apparatus. The data analysis used is data quality test, classical/prerequisite test, and hypothesis testing. Local industry management strategies have a positive and significant impact on people's income. With a sig value of 0.001 < 0.05, which means that there is a significant relationship between local industrial management strategies and the income of the Kajang Amma Towa community in Bulukumba Regency. The marketing strategy has a significant effect on the income of the Kajang Amma Towa community. The results of the study concluded that the hypothesis which reads "marketing strategy has a significant effect on the income of the Kajang Amma Towa community in Bulukumba Regency" is accepted. Local industry management strategies and marketing strategies have a simultaneous positive effect on the income of the Kajang Amma Towa community in Bulukumba Regency. With a significance value of 0.001 < 0.05, which means and the calculated F value is 97.087 > F table 2.44, which means that there is a significant influence on the influence of local industrial management strategies and marketing strategies on the income of the Kajang Amma Towa community in Bulukumba Regency. Keywords: Management, Marketing, Black Sarong (Le'Leng), Kajang, Amma
Pengaruh Kompetensi Sumber Daya Manusia Dan Kemampuan Pemanfaatan Teknologi Terhadap Kinerja Aparatur Desa Di Kantor Desa Jojjolo Muhammad Bakri; Jainuddin Jainuddin; Risman Risman; Muhammad Erfan
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.v6i2.4953

Abstract

Based on the review of the main problem, the research objectives to be achieved are as follows: (1) To determine and analyze the influence of Human Resource Competence on the Performance of Village Apparatuses at the Village Office in Jojjolo (2) To determine and analyze the influence of Technology Utilization Capability on Village Apparatus Performance At the Village Office In Jojjolo To find out, (3) To analyze the influence of Human Resource Competence and Ability to Utilize Technology on the Performance of Village Apparatus at the Village Office in Jojjolo. The research location is Jo'jolo Village, Bulukumpa District, Bulukumba Regency. This study uses descriptive qualitative research methods, with data sources, namely questionnaires and documentation. The sample of this research is village apparatus. The data analysis used is data quality test, classical/prerequisite test, and hypothesis testing. The potential of HR affects the performance of village officials. This means that the better the competence of human resources, the performance of the village apparatus will also increase. The use of technology has a significant influence on the performance of the village apparatus. This means that the better the use of technology, the performance of the village apparatus will increase. Keywords: Human Resources, Village Apparatus, Technology
Pengaruh Desain Produk, Promosi, Dan Harga Terhadap Keputusan Pembelian Purbasari Lipstick Color Matte Di Toko Sehat Cosmetic Kota Mojokerto Resty Dwi Priyantari
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.v6i2.5258

Abstract

Currently, many women who like to try new cosmetics including cosmetics type lipstick. Based on many types, colors, designs and brands of lipstick offered in various cosmetic outlets became one of the considerations for people to choose the right lipstick as needed. This study aims to (1) find out how big the influence of product design on purchasing decision of Purbasari lipstick color matte at Toko Sehat Cosmetic Mojokerto (2) to know how big influence of promotion to purchasing decision of Purbasari lipstick color matte at Toko Sehat Cosmetic Mojokerto (3) Big influence of price to purchasing decision of purbasari lipstick color matte at Toko Sehat Cosmetic Mojokerto. Based on the results of data analysis that has been done indicate that product design, promotion, and price have a positive and significant effect on buying decision of Purbasari lipstick color matte at Toko Sehat Cosmetic Mojokerto . The variable that gives more dominant influence is promotion variable that is equal to 0,345. Keywords: Product Design, Promotion, Price, Purchase Decision
Determinan Terhadap Kepatuhan Wajib Pajak Melalui Sanksi Sebagai Pemoderasi Widia Puja Putri Dyani; Achmad Badjuri
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.v6i2.5396

Abstract

Motor vehicle tax is a regional tax collected by the government, the more taxes collected will improve infrastructure improvements for the welfare of the people in Indonesia. Taxpayer compliance greatly affects tax revenue. The purpose of this study was to show the effect of knowledge, service quality, and socialization on taxpayer compliance with sanctions as moderation. This research uses quantitative methods. The number of samples is 100 respondents with the slovin formula who are vehicle taxpayers registered at the Kendal Samsat. The sampling technique is accidental sampling. Primary data used by distributing questionnaires. The test results can be concluded that the variable knowledge, service quality has an effect on taxpayer compliance, but socialization has no effect on taxpayer compliance. This study also proves that sanctions are able to moderate the relationship between knowledge and service quality on taxpayer compliance, while sanctions do not moderate the relationship between socialization and taxpayer compliance. Keywords: Taxpayer Knowledge, Service Quality, Tax Dissemination, Tax Sanctions, and Taxpayer Compliance.
Pengaruh Tangibility, Reliability, Responsiveness, Assurance, Emphaty Dan Image Terhadap Customer Satisfactionpada PT. Bank Central Asia (Bca) Di Surabaya Christin Verarika
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.v6i2.5608

Abstract

This study aims to determine and analyze the effect of service quality, namely; tangible, reliability, responsiveness, assurance, empathy and image on customer satisfaction PT. Bank Central Asia (BCA) in Surabaya. This type of research is basic research using 6 research variables, namely tangibility, reliability, responsiveness, assurance, empathy and image. This study uses primary data by distributing questionnaires online. The sample used in this study were 320 respondents. While the data processing method in this study uses the IBM SPSS Statistic 24 software to test the validity and reliability test. While the method used for data processing is the SEM (Structural Equation Modeling) method with IBM AMOS 22.0 software to perform model tests (measurement models and structural models) and hypothesis testing. The results showed that the variables Tangibility, Assurance, Emphaty and Image have a significant positive relationship to Customer Satisfaction. Meanwhile, the Reliability and Responsiveness variables have a positive and insignificant relationship with Customer Satisfaction. Keywords: service quality, customer satisfaction, image,banking service quality.
PENGARUH UKURAN KAP, UKURAN PERUSAHAAN KLIEN, SPESIALISASI AUDIT DAN FEE AUDIT TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021) Sauh Hwee Teng; Yosefenny Samosir; Helen Helen; Wilen Wilen
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.v6i2.5636

Abstract

The purpose of this study is to analyze the effect of public accounting firms size, clients company size, audit specialization and audit fees on audit quality on food and beverage sub-sector manufacturing companies listed in Indonesia Stock Exchange in 2019-2021. The type of this study is quantitative using secondary data collected from financial statements and annual reports listed in the IDX. The population in this study is the food and beverage sub-sector manufacturing companies listed in Indonesia Stock Exchange in 2019-2021 total 39 companies and the sample in this study were 23 companies that had been selected with certain criteria. Data analysis techniques and hypothesis testing in this research used descriptive statistical analysis techniques and logistic regression analysis. The results of this study indicate that the public accounting firms size, clients company size, audit specialization and audit fees have no effect on audit quality in the food and beverage sub-sector manufacturing companies listed on the IDX for the 2019 2021 period. Keywords: Public Accounting Firms Size, Clients Company Size, Audit Specialization, Audit Fees, Audit Quality
Pengaruh Likuiditas, Modal Kerja, Pertumbuhan Penjualan Dan Ukuran Perusahaan Terhadap Profitabilitas Pada Perusahaan Manafaktur Sektor industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2019-2021. Wilsa Betterment Road Sitepu; Cipra Simanjuntak; Erika Novelina Lumban Gaol
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.v6i2.5837

Abstract

This research was conducted with the aim of obtaining information related to the effect of Liquidity, Working Capital, Sales Growth and Company Size on Profitability in manufacturing companies engaged in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for the 2019-2021 period. Purposive sampling technique was chosen to collect data in the study. After conducting research, the results obtained are: 1. Liquidity does not have a significant and positive effect on Profitability, 2. Working capital does not have a significant and negative effect on Profitability, 3. Sales Growth does not have a significant and positive effect on Profitability, 4 5. Company size does not significantly and negatively affect Profitability, 5. Liquidity, Working Capital, Sales Growth and Company Size influence significantly and positively simultaneously on Profitability. The test results of the Classical Assumption Test which go through the process of Normality Test, Multicollinearity Test, Autocorrelation Test, Heteroscedasticity Test, Multiple Linear Regression Analysis, Coefficient (R2), Hypothesis (F Test), Hypothesis (T Test). Adjusted R Square has a 35% effect on Profitability and the remaining 65% is influenced by other variables, namely TATO, DR and DER. Keywords: Profitability; Liquidity; Working capital; Sales Growth; Company Size.
Pengaruh Struktur Modal Terhadap Manajemen Laba Eka Eka; Goso Goso; Muh. Halim
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.v6i2.5905

Abstract

The purpose of the study was to analyze and determine the impact of capital structure as measured by the debt-to-asset ratio (DER) and the debt-to-asset ratio (DAR). financial ratios on earnings management calculated using the Jones and Modified Jones discretionary accruals models. The secondary data used is the financial statements of PT. Piranti Jagad Raya for the 2018-2022 period. The data analysis technique uses simple linear regression with the help of SPSS Statistics 25. The results and findings of the study show that capital structure has a significant positive effect on earnings management. This indicates that the higher the equity of a company, the more efficient use of earnings management. Implications for PT. The Jagad Raya tool is to avoid agency problems and information asymmetry between agents and principals. Companies can implement more efficient earnings management or suppress the use of earnings management to avoid opportunistic actions so that companies have healthy financial reports. Keywords: Earnings Management, Capital Structure, Agency teori

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