cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
ipm2kpecosting@gmail.com
Phone
-
Journal Mail Official
ipm2kpecosting@gmail.com
Editorial Address
Jl.Gunung Sari Kel.Karya Bakti. Kec.Lubuklinggau Timur II Kota Lubuklinggau Sumatera Selatan
Location
Unknown,
Unknown
INDONESIA
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
 74   75   76   77   78 
Pengaruh Fashion Influencer Terhadap Warna Busana Generasi Z Monica Ester; Anna Amalyah Agus
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.v7i1.6724

Abstract

Color selection is an important aspect when it comes to purchasing clothes, but there are not many studies linking color in fashion and marketing science. This study analyzes the influencer's attributes on the perceived character of followers so the creation of perceived customer value is established to find purchase intentions, and clothing color preferences in Indonesian’s Generation Z. With a sample size of 388 respondents, the researchers utilized a quantitative descriptive strategy to gather primary data by having survey participants fill out questionnaires. The Structural Equation Model (SEM) approach would then be used to examine the data that was gathered. The results prove that not all variables positively influence purchase intention in clothing color preference and the most desirable clothing colors is pink, blue, and yellow. In order to avoid product waste and improve marketing effectiveness, marketing professionals can use this research as a useful resource when choosing the color of apparel to be produced. Keywords: fashion color, generation Z, influencer marketing, purchase intention, social media
Pengaruh Ukuran Perusahaan Dan Profitabilitas Terhadap Return Saham Dengan Likuiditas Sebagai Variabel Moderasi Vanessa Wahyu Devari; Achmad Badjuri
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.v7i1.6725

Abstract

Stock Return is the profit obtained by companies, individuals and institutions from the results of the investment policies applied, the factor that influences stock returns is the company's performance. This study aims to find empirical evidence and analyze the effect of firm size and profitability on stock returns with liquidity as a moderating variable is the subject of this study. Companies listed on the Indonesia Stock Exchange (IDX) from 2019-2021 are the subjects of this research. Purposive sampling was used to collect samples from 21 companies. The data used comes from various reliable sources. Company size and profitability are independent variables, stock returns are the dependent variable, and liquidity is a moderating variable. This research collects data using secondary data through documentation techniques. The test results show that firm size has a significant negative effect on stock returns, profitability has a significant negative effect on stock returns, liquidity can weaken the effect of firm size on stock returns, and liquidity can strengthen the effect of profitability on stock returns. Keywords: Company size, profitability, stock return, liquidity
Pengaruh Content Marketing dan Online Customer Review di TikTok Terhadap Keputusan Pembelian Produk Sabun Cuci Muka Garnier. Nabila Ayu Kristina; 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.v7i1.6729

Abstract

Technology that is growing rapidly, especially in the field of social media, provides many opportunities forbusiness people as a marketing medium for company products so that they can be recognized by the wider community, one of which is the TikTok application. The purpose of this study is to find out whether content marketing and online customer reviews on TikTok influence the purchasing decision of Garnier face wash products. The research sample consisted of UPN Veterans East Java students who have a TikTok account and havepurchased Garnier face wash, a total of 72 respondents, using a purposive sampling method. Data collection method used is a questionnaire. There were 72 respondents who were then analyzed using Partial Least Square (PLS). The results of this study indicate that content marketing has a positive influence on purchasing decisions and online customer reviews also have a positive influence on purchasing decisions. Keywords: Content Marketing; Online customer reviews; Buying decision.
Analisis Kepuasan Konsumen dan harga terhadap Loyalitas Pelanggan Dina Apriani; Asep Muhammad Ramdan; 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.v7i1.6736

Abstract

Competition among local shoe users in retaining consumers and attracting new consumers is a challenge for business people. As one of the efforts to get loyal customers, the local shoe business must develop strategies to attract consumers, including increasing customer satisfaction and also pricing strategies. This study aims to analyze the effect of consumer satisfaction and price on customer loyalty of local shoe users in Sukabumi City. The method in this study used an associative descriptive method with quantitative use. The population in this study were users of local Ventela brand shoes in the city of Sukabumi, the sampling technique was probability sampling with random sampling, and the number of samples in this study was 252 respondents. Data analysis techniques in this study used the correlation coefficient, determination coefficient, simultaneous test (F test), multiple linear regression, and partial test (t-test). The results of the simultaneous analysis show that consumer satisfaction has a positive effect on customer loyalty, and this is consistent with prices which indicate that prices partially have a positive and significant effect on customer loyalty. Keywords: Consumer Satisfaction; Price; Customer Loyalty
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.v7i1.6740

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
Penempatan Kerja Dan Pengembangan Karir Terhadap Perilaku Kerja Karyawan Sandra Tiara Herliza; Deni Muhammad Danial; 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.v7i1.6770

Abstract

The research was aimed at finding out whether Job Placement and Career Development would have an influence towards Employee Work Behaviour at BANK BJB branch of Palabuhan Ratu. The research method applied was quantitative method with descriptive and associative approaches. Samples in the research were amounted to 50 respondents who were the employees of Bank BJB branch of Palabuhan Ratu, obtained by means of saturated sampling technique and Likert measurement system. The data acquired were then analysed by various tests in order to answer research hypothesis. Conducted in the research were Normality Test, Simultaneous Statistical Test (F-Test), and Partial Statistical Test (T-Test). The results of the research show that the value of F-Count is namely 76.288 > F-Table which is namely 3.195. Therefore, it can be deduced that there is a significant influence from variables X1 and X2 towards Y. Partially, the significance level acquired is amounted to 0.000 < 0.05 because T-Count is amounted to 9.329 > T-Table which is amounted to 1.677; hence, H1 is accepted and H0 is rejected, indicating that there is a positive and significant influence from Job Placement (X1) towards Work Behaviour (Y). Also partially, the significance level acquired is 0.000 < 0.05 because T-Count obtained is namely 7.222 > T-Table which is amounted to 1.677; hence, H1 is accepted and H0 is rejected, indicating that there is a positive and significant influence from Career Development (X2) towards Work Behaviour (Y). Keywords: Job Placement, Career Development, Employee Work Behaviour
Pengaruh Cash Ratio, Gross Profit Margin (GPM), Debt To Equity Ratio (DER), Dan Earning Per Share Terhadap Peringkat Obligasi Risfa Aryani Putri; Nor Norisanti; Erry Sunarya
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.v7i1.6774

Abstract

The purpose of this study is to determine the effect of Cash Ratio, Gross Profit Margin (GPM), Debt To Equity Ratio (DER), Earning Per Share (EPS) on Bond Ratings in basic industrial and chemical sector companies listed on the Indonesia Stock Exchange for 2021-2022 for 32 quarters. The samples used were 32 out of 48 samples with purposive sampling techniques. The data analysis technique uses multiple linear regression analysis with data processing using SPSS 25 software. The results showed a variable relationship between Cash Ratio, Gross Profit Margin (GPM), Debt To Equity Ratio (DER), and Earning Per Share (EPS) to Bond Rating of 0.670 (strong). Cash Ratio positively affects the Bond Rating of 0.406 or 40.6%. Gross Profit Margin (GPM) negatively affects the Bond Rating by 0.100 or 10%. The Debt To Equity Ratio (DER) negatively affects the Bond Rating by 0.001 or 0.01%. Earnings Per Share (EPS) negatively affects a Bond Rating of 0.005 or 0.05%. Keywords: Cash Ratio, Gross Profit Margin (GPM), Debt To Equity Ratio (DER), Earning Per Share (EPS), Bond Rating.
Pengaruh Struktur Modal, Kebijakan Dividen, Likuiditas, Solvabilitas Dan Profitabilitas Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bei Tahun 2018-2021) Jessi Charina Sembiring; Elisa Elisa; Divianny Violin Wijaya
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.v7i1.6775

Abstract

The purpose of this study to describe the effect of capital structure, dividend policy, liquidity, solvency and profitability on company value (case study of manufacturing companies in the food and beverage production sub-sector listed on the IDX in 2018-2021). The method implemented in the research is quantitative through purposive sampling, in the form of 11 manufacturing companies in the food and beverage production sub-sector listed on the Indonesia Stock Exchange in 2018-2021. Based on partial test, yhe results show that Capital Structure has no partial effect on firm value. Dividend Policy has no partial effect on firm value. Liquidity has no partial effect on firm value. Solvency has a partial effect on firm value. Profitability has a partial effect on firm value. Based on simultaneous test, Capital Structure, Dividend Policy, Liquidity, Solvency and Profitability have a simultaneous positive and significant impact on firm value with coefficient of determination of 26.9%. Keywords : Capital structure, dividend policy, liquidity, solvency, profitability, firm value
Pengaruh Pandemi, Restrukturisasi, Dan Pinjaman Agunan Terhadap Kepuasan Pengusaha Mikro PT Pegadaian Cabang Pringgan Fernando Fernando; Warnita Halawa; Rizky Wulandini; Deni Faisal Mirza; Nur M Ridha Tarigan
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.v7i1.6776

Abstract

This study was conducted at Pt Pegadaian Pringgan Branch. The purpose of this study was to examine the effect of the pandemic, restructuring and collateral loans on the satisfaction of microentrepreneurs at PT. Pringgan Branch Pawnshop. The approach in this study is a quantitative approach. This type of research is a quantitative descriptive research. The population was 250 personnel employees and the sample was 71 personnel employees. Sampling technique Using Simple Random Samplin. Data collection using questionnaires, interviews and documentation. Data analysis techniques using multiple linear regression análisis. The conclusion of this study states that the pandemic has a significant effect on the satisfaction of micro entrepreneurs fostered by PT Pegadaian where the Sig value is < 0.05. Restructuring significantly affect the satisfaction of micro entrepreneurs fostered by PT Pegadaian where the value of GIS <0.05. Collateral loans have a significant effect on the satisfaction of micro entrepreneurs fostered by PT Pegadaian where the Sig value is < 0.05. Simultaneously with the pandemic, restructuring and collateral loans had a significant effect on the satisfaction of microentrepreneurs fostered by PT Pegadaian, where the Sig value was < 0.05. Adjusted value of RSquare is 0.733 or 73.30%, meaning that the research variables contribute greatly in explaining the satisfaction of micro entrepreneurs fostered by Pt Pegadaian at 73.30% while the remaining 26.70% is influenced by other factors outside this study. Keywords: Collateral loans, Pandemic, Restructuring, Satisfaction of Microentrepreneurs.
Analisis Marketing Mix Menggunakan Triangulasi Method Pada Pt Lembimjar Neutron Yogyakarta Cabang Tamansiswa Fernina Putri Wulandari; Indah Kurniawati
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.v7i1.6797

Abstract

Many strategies can be used to increase sales volume, one of them is marketing mix. This study aims to determine whether the marketing strategy implemented by PT Lembimjar Neutron Yogyakarta Tamansiswa Branch is appropriate and can increase sales volume. This research uses descriptive qualitative research methods. The researcher took an object at a service company, namely PT Lembimjar Neutron Yogyakarta Tamansiswa Branch, which is located on Jl. Tamansiswa, No.96, Wirogunan, Yogyakarta Special Region. This research was conducted on November 5, 2022 - December 10, 2022. The data collection techniques used in this research are interviews and observations. The results of this study indicate that the strategy used by PT Lembimjar Neutron Yogyakarta Tamansiswa Branch uses 7P (product, price, place, promotion, people, physical evidence, and process). Products sold with a variety of school levels and there are special Alumni products. Affordable price. The location used is strategic. Promotion uses various platforms and direct promotion is also carried out. Has staff who are experts in their fields. Adequate facilities and the process of being able to join Neutron is very easy. Keywords: Strategy, Marketing Mix

Page 76 of 340 | Total Record : 3395

 74   75   76   77   78 

Filter by Year

2017 2025


Reset
Filter By Issues
All Issue Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 1 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol. 7 No. 5 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 2 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol. 7 No. 1 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol. 6 No. 2 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting Vol. 5 No. 2 (2022): COSTING : Journal of Economic, Bussines and Accounting Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): COSTING : Journal of Economic, Bussines and Accounting Vol 2 No 2 (2019): COSTING : Journal of Economic, Bussines and Accounting Vol 2 No 1 (2018): COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 2 (2018): COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 1 (2017): COSTING : Journal of Economic, Bussines and Accounting More Issue