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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
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Pengaruh Kesadaran Wajib Pajak Dan Tingkat Pemahaman Wajib Pajak Kendaraan Bermotor Terhadap Kepatuhan Wajib Pajak (Studi Kasus Kantor Samsat Di Kabupaten Lamongan) Feriza Lucia Islammiyah; Anik Yuliati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (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.v7i1.6219

Abstract

The puporse of this study is to determine and test empirically the effect of taxpayer awareness and the level of understanding of motorized vehicle taxpayers on SAMSAT compliance in Lamongan Regency. The research used a quantitative approach, using primary data through questionnaires. The subjects of this study were all motorized vehicle taxpayers in the SAMSAT Office of Lamongan Regency. The sample in this study used non-probability sampling with the slovin formula technique with a total of 100 samples. The analysis technique in this study used multiple linear regression analysis with the help of IMB SPSS Statistics 26 software. The results of this study indicate that (1) Taxpayer awareness has a significant effect on increasing taxpayer compliance. (2) Taxpayer understanding has a significant effect on increasing taxpayer compliance. Keywords : Taxpayer Awareness, Taxpayer Understanding, Taxpayer Compliance
Efektivitas Job Design Pada Employee Engegement Terhadap Kinerja Karyawan: Studi Literatur Muhammad Ade Kurnia Harahap; Udi Iswadi; Muhammad Fatkhurohman Albashori; Wahyudiyono Wahyudiyono; Nelli Roza
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (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.v7i1.6224

Abstract

This study aims to analyze the effectiveness of Job Design on Employee Engagement on Employee Performance by means of a literature study. The method used in this research is library research by reviewing some of the results of previous research sourced from domestic and international articles with the support of the Google Schoolars search engine and Mendeley reference analysis. From the results of an analysis of several human resource management literatures that specifically discuss job design and employee engagement on employee performance, all references to previous studies show that job design and employee engagement have a significant effect on employee performance. Job design determines the relationship between managers and employees as well as the relationship between the employees themselves. Because with a clear job design, employee engagement will emerge in employees which will later have an impact on their performance as seen by how employees are fully immersed in their work and organization that are connected both physically, emotionally and cognitively. Keywords: Employee Engegement, Job Design, Employee Performance, Literature Study.
Model Permintaan Pekerjaan - Sumber Daya Untuk Kesejahteraan Dan Produktivitas Karyawan Nisa Nur Aini; Barkah Rosadi; Muhammad Yusuf Alhadihaq
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (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.v7i1.6227

Abstract

Employee well-being is an important factor for individuals and to ensure company sustainability. The research objective is to develop a Job Demand-Resources (JD-R) model that can predict employee well-being and productivity at PT Fengtay Indonesia Enterprise. Explanatory survey of 250 randomly selected non-manager employees of PT Fengtay Indonesia Enterprise. Inferential analysis using SEM with SPSS25 tools. The results of the study show that job demands, such as high task demands and tight time pressure, have a negative and significant relationship with employee welfare, while job resources, such as social support from colleagues and superiors, have a positive and significant effect on employee well-being. ultimately increase productivity. The proposed JD-R model can be a useful tool for human resource management in developing effective strategies to improve employee welfare and individual productivity. The JD-R model helps managers to improve employee well-being and productivity. Management can ensure support to employees thereby increasing their well-being and productivity. Keywords: Job demand, Job Resources, Productivity, well-being, textile manufacturing
Pengaruh Efektivitas Sistem Informasi Pengeloaan Keuangan Daerah (SIPKD) Dan Kompetensi Sumber Daya Manusia Terhadap Akuntabilitas APBD Di Kabupaten Bandung Barat Alya Sahira; Nunung Aini Rahmah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (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.v7i1.6240

Abstract

This study aims to find out how the implementation of the Effectiveness of the Regional Financial Management Information System for APBD Accountability in West Bandung Regency with Human Resource Competence. This study uses quantitative data. The analysis technique used in this study was a purposive sampling technique, with 31 samples from 31 populations that were directly related to financial reports. All respondents filled out research questionnaires via googleform. The results of the study show: (1) The effectiveness of the regional financial management information systems have a positive and significant effect on the accountability of the West Bandung Regency APBD. (2) The competence of human resources has a positive and significant effect on the accountability of the West Bandung Regency APBD. (3) The effectiveness of the regional financial management information systems and human resource competencies have a partial or simultaneous effect on the accountability of West Bandung Regency APBD. Keywords: The Effectiveness of the Regional Financial Management Information System (SIPKD), Competence of Human Resources (HR), APBD Accountability
Pengaruh Kualitas Sistem Informasi Akademik, Kualitas Informasi Dan Kualitas Layanan Terhadap Kepuasan Mahasiswa Program Studi Akuntansi Noer Siti Zahara; Nunung Aini Rahmah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (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.v7i1.6254

Abstract

This study aims to determine the effect of Academic Information System Quality, Information Quality and Service Quality on Student Satisfaction in the Accounting study program at the Faculty of Economics and Business, Jenderal Achmad Yani University. This study uses quantitative data with a descriptive-associative approach. The analysis technique used is Probability Sampling and Simple Random Sampling with 305 samples from a population of 1,283 active students of the Accounting study program class of 2017-2022. The research data was obtained directly from the original source from the Google form by distributing questionnaires to respondents online. The results showed that partially the Quality of Academic Information Systems had a negative and significant effect on Student Satisfaction, while Information Quality had a positive and significant effect on Student Satisfaction and Service Quality had a positive and significant effect on Student Satisfaction. While simultaneously the Quality of Academic Information Systems, Information Quality and Service Quality have a significant effect on Student Satisfaction. Keywords: Academic Information System Quality, Information Quality, Service Quality
Efektivitas E-Recruitment dan Media Sosial Dalam Meningkatkan Minat Pelamar Kerja Generasi Z Ruly Hardiansyah; R Deni Muhammad Danial; Resa Nurmala
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (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.v7i1.6257

Abstract

According to the Central Bureau of Statistics (BPS) of Sukabumi City, the population aged 15 and over is the working-age population. The total labor force in Sukabumi City was known to have increased to 56.86 million in January 2021, compared to 55.74 million in January 2020. The labor force included unemployed persons over the age of 15 who were the employed or employed but temporarily jobless and the unemployed. The research was aimed at determining whether e-recruiting and social media had a significant influence towards increasing Gen Z's willingness to apply for jobs, and evaluating the effectiveness of social media and e-recruiting in evoking the interest in applicants among the Gen Z students in Sukabumi. The primary research data were obtained from respondents and conducted quantitatively using associative descriptive method. The data, collected through questionnaires, consisted of 27 questions. The sample used consisted of 100 higher education students served as respondents from 10 universities in Sukabumi City by means of cluster sampling technique. Likert scale was deployed and multiple linear regression analysis was used for processing the data. Research Findings; e-recruitment and social media have a positive influence on increasing Gen Z job-seeking enthusiasm. Keywords : E-Recruitment, Social Media, Interest in Applying for a Job
Pengaruh Transparansi, Akuntabilitas, Partisipasi Masyarakat Terhadap Pengelolaan Keuangan Desa Di Desa Kaligrejeng Kecamatan Wonotirto Kabupaten Blitar Shinta Dayang Nabilla; Faizal Satria Desitama
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (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.v7i1.6260

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh transparansi, akuntabilitas, partisipasi masyarakat terhadap pengelolaan keuangan desa di desa Kaligrenjeng Kecamatan Wonotirto Kabupaten Blitar. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data primer dan sekunder dengan menyebarkan kuesioner kepada responden. Populasi dalam penelitian ini adalah perangkat desa dan masyarakat setempat. Metode pemilihan sampel menggunakan purposive sampling sehingga mendapatkan 97. Metode analisis data menggunakan analisis regresi linier berganda dan menguji validitas dan reabilitas kualitas kuesioner dengan aplikasi SPSS versi 26. Hasil penelitian menunjukkan, secara parsial variabel transparansi berpengaruh signifikan terhadap pengelolaan keuangan dengan signifikasi sebesar 0.000 dan thitung 4.106. Secara parsial variabel akuntabilitas berpengaruh signifikan terhadap pengelolaan keuangan dengan signifikasi sebesar 0.000 dan thitung 5.614. Secara parsial variabel Partisipasi masyarakat berpengaruh signifikan terhadap pengelolaan keuangan dengan signifikasi sebesar 0.16 dan thitung sebesar 2.449. Kesimpulan, transparansi dan akuntabilitas dan partisipasi masyarakat secara parsial berpengaruh terhadap pengelolaan. Adapun secara simultan transparansi, akuntabilitas dan partisipasi masyarakat berpengaru terhadap pengelolaan keuangan desa. Kata Kunci: Transparansi, Akuntabilitas, Partisipasi Masyarakat, Pengelolaan Keuangan Desa
Analisis Perbandingan Kinerja Keuangan Pemerintah Daerah Kabupaten Dan Kota Di Provinsi Kalimantan Utara Sebelum Dan Sesudah Pemekaran Daerah Bertilia Lina Kusrina; Fikriyyah Agustina; Gatot Subiyakto; Ira Phajar Lestari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (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.v7i1.6272

Abstract

One measure of how well newly independent regions manage their territories is how well they function financially. North Kalimantan Province was officially formed on November 16, 2012, with the signing of Law No. 20/2012 on the Establishment of North Kalimantan Province. The purpose of this study is to compare the financial performance of districts and cities in North Kalimantan Province before and after regional expansion (2010-2013) and after regional expansion (2014-2017). The research method used is quantitative method. The revenue growth ratio and PAD effectiveness ratio differ between before and after regional expansion, as determined by the Wilcoxon Signed Rank Test. Meanwhile, there is no difference between the ratio of regional financial dependence and regional financial independence, the degree of decentralization, or the degree of decentralization. Differences in the ratio of expenditure growth to GRDP, the compatibility of operating expenditure, and the compatibility of capital expenditure can be seen in the ratio of regional expenditure both before and after the division. Keywords: Financial Performance, Regional Expansion, Regional Autonomy, Local Revenue, Financial Gap
Peran Literasi Keuangan Syariah Memoderasi Sikap, Norma Subjektif dan Persepsi Kontrol Perilaku Terhadap Keputusan Investasi Amilia Agustin; Umrotul Khasanah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (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.v7i1.6279

Abstract

Indonesia's Muslim population is one of the largest in the world. This is expected to encourage the growth of the Islamic capital market, especially Generation Z which is the country's main development asset. The purpose of this study was to analyze the influence of attitudes, subjective norms and perceptions of behavioral control on the investment decisions of Generation Z investors, with Islamic financial literacy as a moderating variable. This type of research is a quantitative study involving Gen Z stock investors. The data collection technique used a purposive sampling questionnaire as a sampling method. Moderated regression analysis (MRA) and classical assumption test were used as analysis tools. The number of samples is 400 respondents. The results of the study show that the attitude variable has a significant effect on investment decisions. The subjective norm variable has no significant effect on investment decisions. The variable perceived behavioral control has a significant effect on investment decisions. And Islamic financial literacy is able to mitigate the impact of attitudes, subjective norms and perceptions of behavioral control on investment decisions. Keywords: Attitude, Subjective Norm, Perceived Behavior Control, Investment Decision, Islamic Financial Literacy
Pengaruh Transparansi, Akuntabilitas, Dan Partisipasi Masyrakat Terhadap Pengelolaan Alokasi Dana Desa Di Kecamatan Pandaan (Studi Kasus Di Kecamatan Pandaan Kabupaten Pasuruan) Cindy Sekar Nirwana; Muslimin Muslimin
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (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.v7i1.6283

Abstract

This study aims to examine the effect of transparency, accountability, and community participation on the management of village fund allocations. This study uses a type of quantitative research using primary data. The primary data is in the form of a questionnaire distributed to 84 respondents in villages in Pandaan District, Pasuruan Regency. Selection of the sample in this study using purposive sampling. The results of this study prove that the translation variable has no effect on the management of village fund allocations in Pandaan District. Meanwhile, accountability and community participation have a positive effect on the management of village fund allocations in Pandaan District. Keyword: Transparency, Accountability, Community Participation, Village Fund Allocation Management

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