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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
 79   80   81   82   83 
Pengaruh Kualitas Pelayanan,Lokasi, Dan Fasilitas Terhadap Keputusan Pembelian Diwarkop Labong Imam Masduki; Marlina Siregar; Bhakty Helvi Rambe
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.v7i1.7199

Abstract

This study aims to answer the influence of service quality, location, and facilities on purchasing decisions at the Labong Rantauprapat coffee shop. Data collection was carried out by distributing questionnaires to 60 customers of the Labong Rantauprapat coffee shop. This study uses quantitative methods and performs data processing with IBM SPSS Statistics 26tools.This analysis includes reliability tests, validity tests, classical assumption tests, statistical tests,and multiple linear regression tests.The results of the t-test (partial) show that service quality has a positive and significant effect on purchasing decisions with a coefficient value of 0.772 with a probability value of 0.000 and a calculated t-value of 1.896. location has a positive and significant effect on purchasing decisions with a coefficient value of 0.406 with a probability value of 0.008 and a t-value of 1.759. Facilities have a positive and significant effect on purchasing decisions with a coefficient value of 0.017 with a probability value of 0.004 and a t-count value of 2.264 while the results of the F (simultaneous) test show a value of 3.233 which means that service quality, location, facilities together have a significant influence on purchasing decisions at the Labong Rantauprapat coffee shop.Multiple linear test results show Keywords: Service Quality, Location, Facilities,Purchase Decision
Pengaruh Produk, Word of Mouth, Harga dan Store Atmosphere terhadap Keputusan Pembelian Konsumen pada Kafe Kesan Rantauprapat Firman Firman; Nova Jayanti Harahap; Abd. Halim
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.v7i1.7200

Abstract

The purpose of this study was to analyze the effect of product, word of mouth, price and store atmosphere on consumer purchasing decisions at Kesan Rantauprapat Cafe. This research is quantitative in nature, and the research site is Kafe Kesan Rantauprapat. The data collection techniques used in the study were observation, documentation and questionnaires using a Likert scale. The research population is Kesan Rantauprapat Cafe consumers in November 2022 which amounted to 563 respondents. The research sample used the Slovin formula, which was determined with a significance level of 0.1. Thus, the sample size in this study was 85 people. The results showed that the product has a positive and significant effect on purchasing decisions. Word Of Mouth Work has a positive and significant effect on purchasing decisions. Price has a positive and significant effect on purchasing decisions. Store Atmosphere has a positive and significant effect on purchasing decisions. Product, word of mouth price and store atmosphere simultaneously have a positive and significant effect on consumer purchasing decisions at Kesan Rantauprapat Cafe. Keywords: Product, Word Of Mouth, Price, Store Atmosphere, Consumer Purchasing Decisions
Pengaruh Belanja Daerah Dan Kompetisi Politik Terhadap Pengungkapan Internet Financial Reporting (IFR) Pada Kabupaten/Kota Di Jawa Barat Santi Nurhunah; Dedi Mulyadi; Yanti Yanti
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.v7i1.7211

Abstract

This study aims to determine the effect of regional spending and political competition on Internet Financial Reporting Disclosures. There are 2 hypotheses tested namely (1) There is an influence between regional spending on disclosure of Internet Financial Reporting (2) There is an influence between political competition on disclosure of Internet Financial Reporting. The sample used in this study amounted to 135 districts/cities in West Java in 2017-2021. The sampling technique uses saturated sampling. Data processing in this study utilizes PLS-SEM on SmartPLS 4.0 software. The results of this study are (1) Regional spending effect on disclosure of Internet Financial Reporting in districts/cities in West Java Province (2) Political Competition effect on disclosure of Internet Financial Reporting in districts/cities in West Java Province Both hypotheses in this study are proven and accepted. Keywords: Regional Expenditure, Political Competition and Disclosure of Internet Financial Reporting
Pengaruh Karakteristik Individu, Lingkungan Kerja Dan Komitmen Terhadap Kinerja Pegawai Pada Dinas Badan Pengelola Keuangan Dan Aset Daerah (BPKAD) Rantauprapat Baharuddin Yusuf Irianda Harahap; Nova Jayanti Haraha; Abd. Halim
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.v7i1.7231

Abstract

This study aims to analyze the effect of individual characteristics, work environment and commitment to employee performance at the Regional Financial and Asset Management Agency (BPKAD) Rantauprapat. The research method used in this research is quantitative. In this study, the population was 40 employees of the Regional Financial and Asset Management Agency (BPKAD) Rantauprapat. The research sample used saturated sampling technique by drawing the entire existing population to serve as a research sample with a total of 40 people. The data collection techniques used are observation, documentation studies and questionnaires. The method of analysis of this research is multiple linear regression with the SPSS program. The results of the study prove that Individual Characteristics have a positive and significant effect on Employee Performance at the Regional Financial and Asset Management Agency (BPKAD) Rantauprapat. Work Environment has a positive and significant effect on Employee Performance at the Regional Financial and Asset Management Agency (BPKAD) Rantauprapat. Commitment has a positive and significant effect on Employee Performance at the Regional Financial and Asset Management Agency (BPKAD) Rantauprapat. Individual Characteristics, Work Environment and Commitment simultaneously have a positive and significant effect on Employee Performance at the Regional Financial and Asset Management Agency (BPKAD) Rantauprapat. The coefficient of determination of 0.585 means that employee performance can be explained by the variables of Individual Characteristics (X1), Work Environment (X2) and Commitment (X3) by 58.5%, while the remaining 41.5% can be explained by other variables not examined in this study. Keywords: Individual Characteristics, Work Environment, Commitment, Employee Performance
Mengukur Kepercayaan Dan Promosi Mahasiswa Terhadap Pembelian Melalui Aplikasi E-Commerce Di Universitas Labuhanbatu Wardianto Wardianto; Abd. Halim; Yuniman Zebua
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.v7i1.7245

Abstract

This study aims to measure trust and student promotion towards purchases through the E-Commerce application at Labuhanbatu University. The research method used in this research is quantitative. The research sample uses incidental sampling technique is a sampling technique based on chance, that is, anyone who happens to meet the researcher can be used as a sample, if it is deemed that the person who happened to be met is suitable as a data source. This study uses non-probability sampling techniques because the population is unknown, and with purposive sampling as the sampling technique. Because the population of members is not known with certainty, the sample size is calculated using the Cochran formula with a research sample of 96 people. The data collection techniques used are observation, documentation studies and questionnaires. The method of analysis of this research is multiple linear regression with the SPSS program. The results of the study prove that Trust has a positive and significant effect on Purchases Through E-Commerce Applications on E-Commerce Applications at Labuhanbatu University. Promotion has a positive and significant effect on Purchases Through E-Commerce Applications on E-Commerce Applications at Labuhanbatu University. Trust and Promotion simultaneously have a positive and significant effect on Purchases Through E-Commerce Applications on E-Commerce Applications at Labuhanbatu University. The coefficient of determination of 0.330 means that Purchases Through E-Commerce Applications can be explained by the variables of Trust (X1) and Promotion (X2), amounting to 33%, while the remaining 67% can be explained by other variables not examined in this study. Keywords: Trust, Promotion, Purchasing Through E-Commerce Applications
Pengaruh Kualitas Produk, Harga Dan Promosi Terhadap Kepuasan Konsumen Belanja Kebutuhan Di Grosir Sembako Ibu Ervina Kelurahan Aek Paing Tengah Elvi Rahma Dani; Hayanuddin Safri Safri; Raja Saul Marto Hendry
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.v7i1.7246

Abstract

This study aims to analyze the effect of Product Quality, Price and Price Discounts on Consumer Satisfaction shopping needs at Wholesale Sembako Mrs. Ervina Kelurahan Aek Paing Tengah To determine the effect of Product Quality, Price and Promotion on Consumer Satisfaction with a sample of 134 people. The data collection technique was carried out by questionnaire or primary data ... The results showed that simultaneously the variables of the Effect of Product Quality, Price, and Promotion had a positive and significant effect on Customer Satisfaction with a calculated F value of 11,650 greater than Ftable 2.37 with a significant value of 0.000 <0.05, partially Product Quality has a positive but insignificant effect on Customer Satisfaction obtained tcount value 0, 263 is smaller than the t table 1.65 partially Price has a positive but insignificant effect on consumer decisions to buy with t count 1.985 greater than the t table 1.65 and the significance value of t is 0.049 < 0.05, partially Promotion has a positive and significant effect on consumer decisions obtained tcount 3.317> t table 1.65 and the significance value of t is 0.001 < 0.05. Keywords: Product Quality, Price, Promotion, Consumer Satisfaction
Pengaruh Brand Image, Life Style Dan Store Atmosphere Terhadap Konsumen Studi Kepuasan Di Starbuck Citadel Square Ngaliyan Semarang oktabrian Firhannusa; Bambang Sutedjo
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.v7i1.7260

Abstract

The purpose of this study was to analyze the influence of lifestyle, brand image, store atmosphere on consumer satisfaction for Starbuck Coffee customers at Citadel Square Ngaliyan Semarang. This type of research uses quantitative methods and the technique used in this research is non-probability sampling with purposive sampling. In addition, the data collection method was carried out using a questionnaire. In the questionnaire, the Likert scale is used to measure the value of the items in the variables. The sample used was 70 respondents. The results of the t test show that the independent variables have a partial or independent effect on customer satisfaction. In this study it is also known that the determinant coefficient (R2) is 0.859 which means 85.9%. consumer satisfaction is influenced by lifestyle, brand image, and store atmosphere variables. Meanwhile, the remaining 14.1% of consumer satisfaction is explained by variables other than lifestyle, brand image, and store atmosphere. Based on the results of this study indicate that brand image, lifestyle, store atmosphere have a positive and significant impact on consumer satisfaction. Keywords: brand image, lifestyle and store atmosphere, customer satisfaction, starbuck citadel square
Pengaruh ROA, ROE, NPM, Dan EPS Terhadap Harga Saham Pada Perusahaan Makanan Dan Minuman Yang Tercatat Pada Bursa Efek Indonesia Tahun 2019-2021 Muhammad Habibulloh; Nur Suci I. Mei Murni
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.v7i1.7266

Abstract

The purpose of this study was to determine the effect of roa, roe, npm, and eps on stock prices in food and beverage companies listed on the Indonesia Stock Exchange in 2019-2021. This study uses quantitative research methods. For the data to be studied using the purpose sampling technique with the data source used is secondary data. The population used in this study is a food and beverage sub-sector company listed on the Indonesia Stock Exchange in the period 2019 to 2021. The results of this study are 1) ROA has no effect on stock prices in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2019-2021. 2) ROE has no effect on stock prices in food and beverage subsector companies listed on the Indonesia Stock Exchange in 2019-2021. 3) NPM has no effect on stock prices in food and beverage subsector companies listed on the Indonesia Stock Exchange in 2019-2021. 4) EPS has no effect on stock prices in food and beverage subsector companies listed on the Indonesia Stock Exchange in 2019-2021.
Pengaruhnkompetensinkaryawan, Disiplinnkerja Dan Motivasinkerja Terhadapnkinerja Karyawanndi PDAM Kabupaten Indramayu Fetty Poerwita Sary; Zidan Ruhul Hayat
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.v7i1.7272

Abstract

Thisnstudy aimsnto determinenhow the influencenof employee competence, work discipline and work motivation on employeenperformance conducted at the Indramayu Regency PDAM Office. This researchnis includednin the typenof quantitativenresearch. The research method used is multiplenlinear regressionnanalysis usingnSPSS Software Version 26 and descriptive analysis techniques. Basednon the processing results, itnis knownnthat employee competence, work discipline and work motivation partially and simultaneously affect employee performance. Thencoefficient ofndetermination isnknown thatncompetence, work discipline and work motivation have an effect of 64.7% on the performance of PDAM Indramayu Regency employees, while the remaining 35.3% are influenced by other variables not included in this study such as compensation, work environment, etc. other. So to improve employee performance, namely by paying attention to and improving employee competence, work discipline and work motivation properly will be able to helpnimprove employee performance.nHigh performancemhelps organizationsmobtain resultsmthat meet expectationsnand achieve organizationalngoals Keywords: employee performance, competence, work discipline, motivation.
Analisis Hubungan Keadilan Organisasional dan Budaya Organisasional terhadap Komitmen Organisasional Karyawan Swalayan Hery Verianto The
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.v7i1.7274

Abstract

The primary objective of this research is to examine and evaluate the impact of organisational justice and organisational culture on employee organisational commitment within the context of Garuda Mitra Supermarket Pontianak. The sample size for this study consisted of 69 individuals who were employed throughout the period in which this research was carried out. The employed study methodology entails a descriptive quantitative causal survey. The census sampling approach was employed, wherein all populations were utilised as samples. The data that was gathered was subjected to analysis using SPSS version 23. The hypothesis is tested using the statistical technique of multiple linear regression analysis. The findings of the study indicate that there is a positive and statistically significant relationship between organisational justice and employee organisational commitment. Additionally, the results demonstrate that organisational culture also has a positive and significant impact on employee organisational commitment. Furthermore, the study reveals that both organisational justice and organisational culture have a positive and significant influence on overall organisational commitment.

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