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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
 72   73   74   75   76 
Pengaruh Kompetensi Sumber Daya Manusia Dan Komunikasi Interpersonal Terhadap Efektivitas Kerja Rika Endah Budiharti; Kokom Komariah; 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.v7i1.6568

Abstract

This study aims to determine how much influence the competence of human resouces, interpersonal communication has on work effectiveness for employees of PT.Agronesia Saripetejo, Sukabumi City. Responden in this study were 35 people who were shown to employees of PT.Agronesia Saripetojo Sukabumi,City. This research method uses quatitative methods with an associative descriptive approach. In this study, the Normality Test, Simultaneous Statistical Test ( F Test ) and Partial Statistical Test ( T Test ) were carried out. The results in this study indicate that there is a simultaneous positive influence between human resouce competence, interpersonal communication and work effectiveness with a result of 12,639 > 3,292, which means that the calculated F value is greater than the F table. Partially human resouce competence has a positive but not significant effect on work effectiveness, this is evidenced by the value obtained from the result of T count > T table (2,579 > 2,032) with a significance value of (0,015 > 0,05). Interpersonal communication has a positive and significant effect on work effectiveness, this us evidenced by the calculated T value which is greater than T table (3,511 > 2,032) with a significance of 0,001 < 0,05. Keywords : Human Resource Competence, Interpersonal Communication, Work Effectiveness
Pengaruh Transparansi Dan Akuntabilitas Keuangan Terhadap Pengelolaan Keuangan Bumdes Di Kecamatan Pacet Salsabilla Ayu Wishmilia; Fajar Syaiful Akbar
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.v7i1.6574

Abstract

This study aims to examine the effect of transparency and financial accountability on the financial management of BUMDes in Pacet District using quantitative research methods. The sampling technique used a Likert scale to determine measurements and purposive sampling for sampling with a total of 3 respondents in 16 BUMDes, so that a total of 48 respondents. The analysis technique used in this study is the PLS-SEM analysis technique to test the validity and reliability (outer model test) and to test the coefficient of determination (inner model test). Based on the results of the research conducted, it shows that transparency has no significant effect on BUMDes financial management. Financial accountability has a significant effect on BUMDes financial management. Keywords: Transparency, Financial Accountability, Financial Management, BUMDes
Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Semarang Kurnia Mawaddah; Andi Kartika; Muhammad Ali Ma'sum
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.v7i1.6581

Abstract

Motor vehicle tax consists of annual tax and tax once every five years. Taxpayer compliance is the fulfillment of their tax obligations through tax regulations. This study was conducted to obtain information and analyze several causes of changes in taxpayer compliance in Semarang, such as taxpayer knowledge and consciousness, as well as tax sanctions. Research sampling technique with accidental sampling technique. The use of this type of data in the study is primary data. The population in the study includes taxpayers who own and control motor vehicles included in the list at SAMSAT Semarang 1 in 2022. The results of taxpayer knowledge testing showed that it did not have a significant reaction on taxpayer compliance. For the moment, taxpayer consciousness testing and tax sanctions show a significant influence on taxpayer compliance. Keywords: knowledge, consciousness, sanctions, compliance
Implementasi Sistem Remunerasi Dan Motivasi Ekstrinsik Terhadap Semangat Kerja Karyawan Pada PT Sinar Sosro KP Sukabumi Naufal Agung Ferdiana; Erry Sunarya; 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.v7i1.6585

Abstract

Based on the results of observations it was found that employee morale has decreased as seen from employee absentee level data, the average employee absentee level in 2022 is 0.57% or less than 1%. This study aims to calculate and describe the effect of the variable remuneration system and extrinsic motivation on the morale of the employees of PT Sinar Sosro Sukabumi Sales Office. The method used in this research is descriptive and associative research with a quantitative approach. The sampling technique in this study used a non-probability sampling technique or saturated samples. The samples taken in this study were 53 employees. The analysis technique used is multiple correlation analysis, multiple linear regression analysis, coefficient of determination test and partial hypothesis testing (t test) and simultaneously using the F test. The results of the research based on the results of the t test of 3,007 indicate that the remuneration system variable has a significant positive effect on employee morale, while the extrinsic motivation variable has a significant positive effect on employee performance variables with a result of 3,970. Based on the results of the F test of 12,430, it shows that the variable remuneration system and extrinsic motivation simultaneously have a significant influence on employee morale. Keywords: Remuneration System, Extrinsic Motivation, Employee Morale
Pengaruh Inventarisasi Aset dan Legal Aset Terhadap Optimalisasi Aset: Literature Review Manajemen Keuangan Ratih Kusumastuti; I Ketut Kusuma Wijaya; Sarni Handayani Puspita Sari; Fitriani Fitriani; Klemens Mere
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.v7i1.6591

Abstract

Every business needs to know which assets can still be managed and which ones need to be replaced. The purpose of this study is to analyze the effect of asset inventory and legal assets on asset optimization. The method used in this article is a qualitative method with a literature study or Library Research. The aim is to analyze the comparison of existing theories with previous theories in the research literature. The literature used is literature from research results or studies presented in scientific articles. All articles used are sourced from the electronic data literacy search engine Mendeley and Google Scholar.The results showed (1) Asset inventory affects asset optimization. (2) Legal assets affect asset optimization. Keywords: Asset inventory; legal asset; asset optimization
Pengaruh Perencanaan Strategi Dan Kinerja Perusahaan Terhadap Keunggulan Bersaing Studi: Perusahaan Provider Operator Sukabumi Devi Agustini; Erry Sunarya; Nor Norisanti
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.v7i1.6629

Abstract

In this study, the aim was to find out whether the implementation of company strategy and performance had an influence on competitive advantage for company provider operators. The research method used in this study is a quantitative method with a sample size of 31 respondents who are Managers, Supervisors and Admins at the Sukabumi Provider Operator Company, using a saturated sampling technique. In obtaining data generated by distributing research questionnaires to all samples with a total of 30 servers regarding strategic planning variables, company performance and competitive advantage, the measurement technique used is the Likert scale. Furthermore, testing of the data that has been obtained with various tests in order to answer the hypothesis in this study. The results in this study indicate that planning has a positive and significant influence between strategy on competitive advantage, and there is a positive and significant influence between company performance on competitive advantage and simultaneously with the implementation of strategic planning and company performance can increase the position of competitive advantage in Provider Company Operators. Sukabumi.
Pengaruh Work-Life Balance Dan Motivasi Kerja Pada Kinerja Karyawan Di PT Pelindo Marine Service Niswah Brilliantia; Ika Korika Swasti
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.v7i1.6636

Abstract

The company possesses invaluable assets in the form of highly skilled human resources. Issues related to human resources can lead to a decline in employee performance, hindering the achievement of company targets. Several factors can influence employee performance, such as work-life balance and work motivation. This study aims to investigate the impact of work-life balance and work motivation on employee performance at PT Pelindo Marine Service, with a sample size of 56 individuals who have been working for more than 1 year, selected through probability sampling. In this study, respondents' opinions were measured using a Likert scale ranging from 1 to 5, based on statements provided in an online questionnaire. The data used were primary data obtained from employees and analyzed using SmartPLS 4 software. The research findings indicate that work motivation has a positive influence on employee performance. The variable of work-life balance also has a positive influence on employee performance. Higher work-life balance leads to better employee performance. When employees' work motivation increases, their performance also improves. Keywords: employee performance, job motivation, work-life balance
Pengaruh Leverage, Efisiensi, Dan Ekonomi Makro Terhadap Kebijakan Deviden Perusahaan Listing Sri-Kehati Indeks Kevin Bambang Setiawan; Andreas Fourtunando Simanjuntak; Putri Br Sibarani; Dwita Sakunta; Arsyaf Tampubolon
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.v7i1.6642

Abstract

This study aims to analyze the factors that influence dividend policy, namely leverage, efficiency and macroeconomics in 20 companies that carry the green concept (SRI) listed on the Indonesia Stock Exchange for the 2017-2021 period. The sampling technique in this study was purposive sampling method and 100 samples were obtained. The analytical method used is multiple linear regression analysis. The results of this study indicate that efficiency has an effect on dividend policy, while leverage and macroeconomic factors have no effect on dividend policy. Keywords: Leverage, Efficiency, Macroeconomics and Dividend Policy
Analisis Rantai Pasok Dan Inovasi Pelayanan Terhadap Daya Saing (Studi Perusahaan Ekspedisi Dikota Sukabumi) Ilham Maulana; Nor Norisanti; Sopyan Saori
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.v7i1.6644

Abstract

This study aims to determine the effect of supply chain and service innovation on the competitiveness of shipping companies in the city of Sukabumi, partially and simultaneously. Respondents used in this study were branch heads, team leaders, and supervisors, totaling 58 people from 15 shipping companies. The research method used in this study is to use a quantitative method with an associative descriptive approach. By carrying out tests, namely the normality test, t-test (partial) t-test (simultaneous). The results in this study show a positive effect simultaneously between supply chain variables and service innovation on competitiveness with results showing that the F count is greater than the F table where the F count value is 74,448, the F table is 3.16. Partially the supply chain has a positive and significant effect on competitiveness, this is evidenced by T count being greater than T table where the T count is 7,136 > T table 2,002. Service innovation has a positive and significant impact on competitiveness, this is evidenced by T count being greater than T table where the value of T count is 2,296> T table is 2,002.
Analisis Pengaruh Kredibilitas Influencer Marketing Terhadap Minat Beli Pada Industri Skincare Merek Lokal Indonesia Arlin Tri Hastiana; Rifelly Dewi Astuti
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.v7i1.6646

Abstract

ABSTRACT The purpose of this study is to explore the influencers’ credibility dimensions (i.e. attractiveness, trustworthiness, expertise and similarity) on purchase intention through the mediating role of brand awareness, trust in influencer post, also cognitive and affective online engagement in Indonesian local brand skincare industry. The population of this study entails all social media users who have bought local skincare in Indonesia within 1 month and follow the influencers marketing who promote the brand in their social media account. The total number of respondents who were collected was 1,270 respondents, however only 968 respondents were taken for further measurements. The data was analyzed by SEM-PLS. The study demonstrates a very excellent fit for the data and the influence of expertise, trustworthiness, attractiveness, and similarity of influencer on brand awareness, trust in influencer’s post, online engagement, and purchase intention. This research is proved additional dimension of influencer credibility (similarity) besides three commonly used (expertise, trustworthiness and attractiveness). Another contribution of this research is that it succeeded in validating the credibility of which influencers influence the target market for local skincare brands in Indonesia. Keywords: Influencer Credibility, Brand Awareness, Trust, Engagement, Purchase Intention

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