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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
Pengaruh Harga, Promosi Dan Kualitas Layananterhadap Kepuasan Pelanggan Gojek (Go-Ride) Pada Mahasiswa Fakultas Hukum UNPRI Sherla Wijaya; Winda Sri Astuti Doloksaribu; Yunus Andreas Sianturi; Chelsea Rajagukguk; Anjarani Anjarani; Erwina Erwina
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.v7i1.6659

Abstract

The Influence Of Price, Promotion And Service Quality On Gojek (Go-Ride) Customer Satisfaction In Students Of The Faculty Of Law UNPRI. Faculty of Economics, Prima Indonesia University. Thesis. This study aims to determine the effect of price on Gojek (Go-Ride) customer satisfaction, determine the effect of promotion on Gojek (Go-Ride) customer satisfaction, determine the effect of service quality on Gojek (Go-Ride) customer satisfaction, and determine price, promotion and service quality simultaneously influences Gojek (Go-Ride) customer satisfaction for UNPRI Law Faculty Students. This type of research uses descriptive quantitative methods. The population in this study amounted to 364 people with a sample of 78 respondents. The data analysis used in this study is Instrument Test, Classical Assumption Test, Multiple Linear Regression Analysis, Hypothesis Test, and Coefficient ofDetermination Test (R2). The results of this study are price has a positive and significant effect on customer satisfaction, promotion has a positive and significant effect on customer satisfaction, service quality has a positive and significant effect on customer satisfaction and price, promotion and service quality simultaneously have a positive and significant effect on customer satisfaction customer satisfaction GOJEK (Go-Ride) to UNPRI Law Faculty Students. Keywords: Price, Promotion, Service Quality, Customer Satisfaction
Pengaruh Kinerja Keuangan Terhadap Harga Saham Pada Perusahaan Propertydan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Muzaiyanatul Ummah; Rahman Amrullah Suwaidi
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.v7i1.6680

Abstract

Property and real estate is a sector that has an important role in the economy in Indonesia. The purpose of this study is to determine the effect of the variables on profitability, leverage, and market ratio on stock prices in property and real estate companies listed on the Indonesia Stock Exchange (IDX). The population of this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX), totaling 80 companies. The sampling technique chosen was by using a purposive sampling technique so that a sample of 50 companies was obtained. The data analysis method used is multiple linear regression analysis with the Statistical Package for the Social Sciences (SPSS) program. The results of the study show that a) Profitability has a significant positive effect on stock prices b) Leverage has no significant or negative effect on stock prices c) Market Ratio has a significant positive effect on changes in stock prices. Keywords: Stock Price, Profitability, Leverage, and Market Ratio
Pengaruh Beban Kerja Berlebih Dan Konflik Kerja Terhadap Kesehatan Mental Karyawan Alicia Puteri Herdiany; Kokom Komariah; Faizal Mulia Z
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.v7i1.6682

Abstract

The research was aimed at determining the amount of the influence of Excessive Workload and Workplace Conflict towards Employee Mental Health at the Trading Company (PD) of Alam Aneka Aroma in Sukabumi City. Respondents in the research were amounted to 40 employees of PD. Alam Aneka Aroma. The research method used was quantitative method with descriptive and associative approaches. Conducted in the research were Normality Test, simultaneous statistical test (F Test), and partial statistical test (T Test). The result of the research show that there is a simultaneously positive influence between Excessive Workload and Workplace Conflict towards Employee Mental Health namely by 486.142 > 3.245, indicating that the value of F-Count is larger than F-Table. Meanwhile, partially, Excessive Workload has a positive and significant influence towards Employee Mental Health as proven by the value acquired from T-Count of 3.162, larger than that of T Table, which is 2.026, with significance level of 0.003 < 0.05. in addition, Workplace Conflict possesses a positive and significant influence towards Employee Mental Health as proven by the value obtained from the result of T-Count, which is 9.230, larger than that of the T-Table which is 2.026, with significance level of 0.000 < 0.05. Keywords : Excessive Workload, Workplace Conflict, Employee Mental Health
Pengaruh Lingkungan Kerja, Disiplin Kerja, dan Kepuasan Kerja terhadap Kinerja Karyawan pada Dinas Kesehatan Kota Semarang Prima Dwi Hastuti; Kasmari Kasmari
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.v7i1.6685

Abstract

This final project is the result of a research test of how much influence the work environment, work discipline and job satisfaction have on employee performance carried out at the Semarang City Health Office as an object. The research method is quantitative through distributing questionnaires which are filled in directly by employees who are referred to as primary data. The population is 200 Health Office employees who get 73 respondents after applying the purposive sampling method with the Slovin formula. The data analysis technique applies Multiple Linear Regression. From the results of testing the hypothesis on employee performance partially it is known that the work environment has a significant positive effect, while work discipline and job satisfaction have an effect but not significant. In improving employee performance, the company is expected to be able to improve the three aspects above so that workers feel more comfortable when completing a job and feel satisfied with the work that has been completed by giving awards or rewards to employees who get achievements. Thus the expertise of workers can increase as expected. Keywords: Work Environment, Work Discipline, Job Satisfaction, Employee Performance
Analisis Strategi Orientasi Pasar Dan Penggunaan Sosial Media Instagram Terhadap Keunggulan Bersaing Resti Juwita; Erry Sunarya; Dicky Jhoansyah
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.v7i1.6689

Abstract

The purpose of this study was to determine the effect of market orientation and social media on competitive advantage. The method used in this research is descriptive, associative method with a quantitative approach. The sampling technique used in this study was Non Probability Sampling (purposive sampling) and saturated sampling (Census). The samples taken in this study were 36 MSME Food and Beverage companies in Sukabumi City. The data analysis technique used in this research is multiple correlation coefficient, determination coefficient test, simultaneous test (f test), multiple linear regression, and partial test (t test) to determine the extent of the influence of the two independent variables under study on the variable. dependent. The results showed that there was a positive and significant influence of the market orientation variable on competitive advantage of 0.907, and there was a positive and significant influence of the social media variable on the competitive advantage variable of 0.944. As well as the positive and significant influence of market orientation and social media in increasing competitive advantage by 0.930 or 90.3%, while the remaining 0.970 or 9.7% is influenced by various factors outside of this study. From these results it can be seen that market orientation variables and social media have a positive and significant effect in increasing competitive advantage, although the most dominant influence on competitive advantage is market orientation. Keywords: Market Orientation, Social Media, Competitive Advantage
Pengaruh Electronic Word Of Mouth (E-Wom) Dan Brand Image Terhadap Purchase Intention Di E-Commerce Lazada Poppy Avianti; Siti Aminah
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.v7i1.6699

Abstract

The rapid development of the internet has the potential to become a new business tool for profit, which is then used by business people to carry out business activities using electronic trading systems or often called e-commerce in meeting the needs of society more efficiently and effectively. This study aims to determine the effect of Electronic Word Of Mouth and Brand Image on Purchase Intention in E-commerce Lazada. This research was conducted on 84 respondents who are active students of the Faculty of Economics and Business Class of 2019 UPN “Veteran” Jawa Timur who knew Lazada e-commerce. And selected using non-probability sampling and purposive sampling methods. The data analysis technique in this study is the Partial Least Square (PLS) analysis technique. Data is primary data by using the method of collection through a questionnaire. The Likert scale is used to measure variables in this study. The results of the study show that Electronic Word Of Mouth and Brand Image have a significant positive effect on Purchase Intention. Keywords : Brand Image; E-commerce; Electronic Word Of Mouth; Purchase Intentions Abstrak Perkembangan internet yang pesat berpotensi sebagai sarana bisnis baru untuk memperoleh keuntungan, yang kemudian dijadikan para pebisnis untuk melakukan aktivitas bisnis dengan menggunakan sistem perdagangan elektronik atau sering disebut ecommerce dalam memenuhi kebutuhan masyarakat yang lebih efisien dan efektif. Penelitian ini bertujuan untuk mengetahui pengaruh Electronic Word Of Mouth dan Brand Image terhadap Purchase Intention di Ecommerce Lazada. Penelitian ini dilakukan terhadap 84 responden yang merupakan mahasiswa/mahasiswi aktif Fakultas Ekonomi dan Bisnis Angkatan 2019 UPN Veteran Jawa Timur yang mengetahui e-commerce Lazada. Dan dipilih menggunakan metode non-probability sampling dan purposive sampling. Teknik analisis data pada penelitian adalah teknik analisis Partial Least Square (PLS). Data merupakan data primer dengan menggunakan metode pengumpulan melalui kuesioner. Skala likert digunakan untuk mengukur variabel pada penelitian ini. Hasil dari penelitian menunjukkan bahwa Electronic Word Of Mouth dan Brand Image berpengaruh siginifikan positif terhadap Purchase Intention. Kata Kunci: Brand Image; E-commerce; Electronic Word Of Mouth; Purchase Intention
Pengaruh Kualitas Produk Dan Pemasaran Viral E-Wom Terhadap Keputusan Pembelian Produk Hand Body Lotion Marina Lisa Maratus Solikhah; Siti Aminah
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.v7i1.6702

Abstract

The increase in internet users has made consumers pay more and more attention to the products to be purchased, one of which is body care, namely hand body lotion, which is experiencing an increasingly difficult level of competition due to being one of the body treatments needed by consumers in caring for their skin. This study aims to determine the effect of product quality and E-Wom viral marketing on purchasing decisions for Marina Hand Body Lotion products. The study was conducted on 70 respondents who were UPN Veterans East Java students who had used or purchased Marina Hand Body Lotion products by collecting questionnaire data and were selected using a non-probability sampling method with a porposive sampling technique. The data is distributed and collected and then processed using the Partial Least Square (PLS) analysis technique. The results of the study explain that product quality has a significant positive effect on purchasing decisions for Hand Body Lotion Marina products and E-Wom viral marketing has a positive effect on purchasing decisions for Hand Body Lotion Marina products. Keywords: Product quality; Electronic Word of Mouth; buying decision; body care; E-Wom
Pertanggungjawaban Sosial Islam Pada Institusi Bisnis Islam Nina Wiyandari; Sartini Wardiwiyono
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.v7i1.6709

Abstract

This study aims to identify how an Islamic business institution implement their Islamic corporate social responsibility. It utilises qualitative research based on a case study. A large supermarket in Yogyakarta that is owned by a faithful Muslim businesswoman was selected as the object of the study. Primary data related to CSR activities, policies and initiatives were collected through interview and observation. The interviews involved 16 informants, who were employees, customers, local community member and CSR person in charge in the company. Qualitative data analysis)were conducted to achieve the research objective. A triangulation of data collection methods and sources were also applied to test the quality of the data. This study reveals that the company has implemented various kinds of responsibilities to employees, consumers, society and the environment. It had also implemented various forms of corporate social responsibility in Islam to all stakeholders. For the CSR distribution to the community, it should be given fairly to people in need so as not to cause jealousy in the surrounding community. This study contribute to the upward literature on Islamic CSR and could provide insight for Muslim business practitionaires how to address CSR in their daily operation. Keywords: CSR, Sustainability, Islam
Pengaruh GDP, GOV, IPR, Dan TPF Terhadap Financial Inclusion Pada Perusahaan Perbankan Yang Terdaftar Di BEI Tahun 2012 – 2021 Yeni Ariesa; Clearish Julivia; Eugene Chandra; Steven Edward Dicaprio Sitepu; Mochammad Fahlevi
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.v7i1.6711

Abstract

This research seeks to examine the impact of GDP, GOV, IPR, and TPF on financial inclusion. The study's data were derived from the yearly published financial reports of the banking companies that are listed on the Indonesia Stock Exchange for the years 2012 through 2021. For the period of 2012–2012, a sample size of 38 banking firms listed on the Indonesia Stock Exchange (IDX) was used as the sampling method 2021. A statistical test using the panel data regression method and hypothesis testing using the F test and T test, which were earlier conducted with the classical assumption test first, are the analysis techniques used. The study's findings demonstrate that, for the years 2012 to 2021, the simultaneous effects of GDP, GOV, IPR, and TPF on Financial Inclusion in Banking Companies on the IDX are important. The GDP metric does not significantly affect stock prices, in part. The GDP variable has no significant impact on Financial Inclusion. Financial Inclusion is greatly impacted by the GOV variable. Financial Inclusion is significantly impacted by the IPR component. Financial Inclusion is not significantly impacted by the TPF variable. The research found that the coefficient of determination (R2) was 0.965392, which indicates that 96% of the Financial Inclusion variable can be explained by the independent variables, namely GDP, GOV, IPR, and TPF, and the remaining 4% can be explained by variables other than the equation. Keywords: Financial Inclusion, GDP, GOV, IPR, TPF
Pengaruh Ukuran Perusahaan, Profitabilitas, Laverage, Dan Ukuran Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility Ana Bariroh; 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.v7i1.6720

Abstract

This research is motivated by the existence of problems regarding negligence in implementing CSR and the concept of the need for companies to build harmonious relationships with the community and their stakeholders. This study aims to show how the influence of company size, profitability, leverage, and the size of the board of commissioners affects the disclosure of corporate social responsibility. In this study, the number of samples was 13 companies in the various industrial sectors listed on the IDX for 2019-2021. The method of determining the sample in this study used a purposive sampling method. The data used is secondary data, including annual report data on the company. The data analysis method uses panel data regression using the E-views 9 application. The results of this study indicate that partially company size, profitability and leverage do not have a significant effect on CSR disclosure. The size of the board of commissioners partially has a significant positive effect on CSR disclosure. Simultaneously, company size, profitability, leverage, and board size affect CSR disclosure by 25.7% and the remaining 74.3% is explained by other variables that are not included in the estimation of this study (error term). Keywords: Company Size, Profitability, Leverage, Size of the Board of Commissioners, Disclosure of Corporate Social Responsibility

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