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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 Modal Minimal, Religuisitas, Dan Uang Saku Terhadap Minat Berinvestasi Mahasiswa Manajemen Keuangan Syariah Angkatan 2020-2022 Uin Sayyid Ali Rahmatullah Tulungagung Terhadap Pasar Modal Syariah Mochamad Fachmi; Deny Rudiantoro; Amalia Nuril Hidayati
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.v7i1.6515

Abstract

The results of the data findings in this study are useful for finding and seeing the impact of minimum capital, religiosity, and pocket money on the interest in investing in the 2020-2022 MKS major in the capital market. The approach in this research is using a quantitative approach. Data collection techniques in this study used questionnaires. The source of the data in this study was primary data, amounting to 90 respondents from the people of Blitar Regency. The data that has been collected is then tested using SPPS, namely testing several tests which include reliability test, data normality test, multicollinearity test, heteroscedasticity test, T test, and F test. on the interest in investing in students majoring in MKS class 2020-2022 in the capital market in the capital market. Partially, the religiosity variable (X2) has an influence on the investment interest of students majoring in the 2020-2022 MKS class in the capital market. Partially, the pocket money variable (X3) has an influence on the interest in investing in the 2020-2022 MKS major in the capital market. Keywords: Minimum Capital, Interest, Investment, Religiosity, Pocket Money.
Pengaruh Evaluasi Kerja, Pelatihan Dan Pengawasan Terhadap Peningkatan Mutu Kinerja Karyawan Pt.Nutrihub Medan Moris Sarullo Panjaitan; Yesshy Vembryka Siahaan; Dhita Adriani Rangkuti; Selpya Ramawati Zega; Bena Br Ginting
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.v7i1.6536

Abstract

This research was conducted to determine the effect of job evaluation, training and supervision on the quality of employee performance of PT. Nutrihub Medan. The purpose of this research is to find out and analyze how work evaluations are given to employees, how training is given to employees, how supervision is given to employees, and to find out how the e ffect of work evaluation, training and supervision simultaneously on the quality of employees performance of PT. Nutrihub Medan. This research uses quantitative methods with descriptive research types. Sampling was carried out using a saturated sampling technique, with a total of 76 respondents. The calculation process is processed with the help of (SPSS) ver 24 for windows. The data analysis technique used is multiple linear regression analysis. Based on the results of this study, simultaneously the variables of work evaluation, training, and supervision have a significant effect on employee performance by 54.2%. The conclusion of this study is that work evaluation, training and supervision have a positive and significant effect on the quality of employee performance of PT. Nutrihub Medan. Keywords: Job Evaluation, Training, Supervision
Analisis Dukungan Sosial Dan Pengembangan Kualifikasi Diri Terhadap Adaptabilitas Karir Pada Wanita Karir Sudah Rumah Tangga Pada Karyawan Bank Bumn Wanita Yang Sudah Menikah Dikota Sukabumi Hana Nurhasanah; Nor Norisanti; 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.v7i1.6607

Abstract

This study aims to determine the effect of Social Support, and Self-Qualification Development on Career Adaptability partially and simultaneously. Respondents in this study were state-owned bank employees who were married, totaling 30 people. This research method uses quantitative methods with an associative approach. By carrying out the normality test, t test (partial) test f (simultaneous). The results in this study indicate a positive effect simultaneously between social support and development of self-qualification variables on career adaptability with the result that the calculated F value is greater than the F table where the calculated F value is 13,203> ​​F table is 3.40. Partially social support has a positive but not significant effect on career adaptability. This is evidenced by T count being greater than T table where the T count is 2.54 > T table 2.045. Qualifications for self-development have a positive but not significant effect on career adaptability. This is evidenced by T count being greater than T table where the T count is 2.956 > T table 2.054. Keywords : Social Support, Self-Qualification Development, Career Adaptability
Pengaruh Sistem Pengendalian Internal terhadap Intensitas Inovasi dan Kinerja Organisasi Sektor Publik di Surabaya dengan Kepemimpinan Transformasional sebagai Variabel Moderasi Putri Farnisa Wahida; Diah Hari Suryaningrum
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.v7i1.6620

Abstract

This study examines the relationship between the ICS and the performance of public sector organizations in Surabaya, with the mediation model of innovation intensity and the moderation model of transformational leadership. The population of this research is public sector organizations in Indonesia, which are 17.307 organizations. The sampling selected using a purposive sampling method. This type of research is quantitative with primary data obtained from research questionnaires. The analytical method used is SEM-PLS with Smart PLS 4. The results show that the ICS has a direct effect on the performance of public sector organizations, but has no effect when the innovation intensity mediation model is added, the intensity of innovation does not affect the performance of public sector organizations, and moderating of transformational leadership model does not affect the relationship between ICS and performance of public sector organizations, ICS and innovation intensity, innovation intensity and performance of public sector organizations. The results of this study emphasize the importance of implementing an ICS in public sector organizations and the role of policymakers in encouraging the implementation process. Keywords: Internal Control System, Performance of Public Sector Organization, Innovation Intensity, Transformational Leadership
Determinan Akuntabilitas Pengelolaan Dana Desa di Kecamatan Balongpanggang Kabupaten Gresik Vanny Lellyta Indah Novita Sriwulandari; Siti Sundari
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.v7i1.7159

Abstract

The accountability of village fund management plays an important role in developing a village. The purpose of this study was to test and prove the effect of village apparatus competence, internal control system, information technology utilization, and community participation on the accountability of village fund management in Balongpanggang District, Gresik Regency. This research was conducted in Balongpanggang District, Gresik Regency, totaling 25 villages. The sample was taken using purposive sampling technique and obtained as many as 150 respondents who had criteria, including village officials who knew about the accountability of village fund management consisting of the village head, village secretary, finance head, planning head, Kasi Kesra, and the Village Consultative Body (BPD). Data collection techniques using primary data sourced from questionnaires. The analysis technique used was SEM-PLS. The results showed that the competence of village officials, technology utilization, and community participation had an effect on the accountability of village fund management in Balongpanggang District, Gresik Regency, while the internal control system had no effect on the accountability of village fund management in Balongpanggang District, Gresik Regency. Keywords: Community Participation, Internal Control System, Utilization of Information Technology, Village Apparatus Competence, Village Fund Management Accountability.
Pengaruh Konflik Kerja, Lingkungan Kerja, Dan Pengembangan Sdm Terhadap Kinerja Pegawai Pada Dinas Perhubungan Labuhanbatu Kiki Arianto; Bayu Eko Broto; 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.v7i1.7196

Abstract

This study aims to analyze the effect of Work Conflict, Work Environment and Human Resources Development on the Performance of Shopping Employees in Wholesale Sembako Mrs. Ervina, Aek Paing Tengah Village To determine the effect of Work Conflict, Work Environment and Human Resources Development on Employee Performance 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 Work Conflict, Work Environment, and HR Development had a positive and significant effect on Employee Performance with a calculated F value of 11,650 greater than Ftable 2.37 with a significant value of 0.000 <0.05, partially Work Conflict has a positive but insignificant effect on Employee Performance obtained tcount value 0.263 smaller than ttable 1, 65 partially the Work Environment has a positive but insignificant effect on the consumer's decision to buy with t count 1.985 greater than t table 1.65 and the significance value of t is 0.049 < 0.05, partially HR Development 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: Work Conflict, Work Environment, HR Development, Employee Performance
Pengaruh Implementasi Inovasi Digital Dan Lingkungan Kerja Terhadap Efektivitas Kerja Karyawan Studi: Karyawan PT. Tiki Jne Exspress Cabang Utama Kota Sukabumi Siti Resna Wulandari S; Erry Sunarya; 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.v7i1.7357

Abstract

Effevtiveness within the scope of the organization or company is generally associated with the implantation of activities aimed at promoting and developing the organization or campany. This study aims to determine the effect of digital innovation implementation and the work environment having an influence that can increase the work effectiveness of employee at PT. TIKI JNE. The research method used is quantitative research method and the sample technique used is saturated sample technique. Data were obtained through questionnaires which were distributed to 58 respondents who were employees of PT. TIKI JNE with Likert scale measurements. The results of the hypothesis test stated that the influence of digital innovation implementation had a positive and significant effect on employee work effectiveness. The results of hypothesis testing stated that work environment has a positive and significant effect on employee work effectiveness. Implementation of the application used is also very helpful for employees in managing work, especially regarding personnel administraton and the work environment that exist around employees greatly influence the work carried out on the effectiveness of employee work. Keyword: Digital Innovation Implementation, Work Environment, Employee Effectiviness
Pengaruh Profitabilitas Terhadap Nilai Perusahaan Dimediasi Corporate Social Responbility Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Muhammad Syahrul Ramadani; Rida Perwita Sari
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.v7i1.7536

Abstract

This consider points to test whether productivity influences company esteem interceded by Corporate Social Duty in mining companies recorded on the Indonesia Stock Trade. The populace of this think about are coal sub-sector mining companies recorded on the Indonesia Stock Trade amid 2018-2021. The testing method utilized purposive examining gotten 25 companies with 100 tests of watched information. Strategies of information examination utilizing different straight relapse examination. The information utilized is auxiliary information and employments a information collection strategy, to be specific a documentation consider. The information utilized in this ponder are budgetary report information and yearly reports by mining companies within the coal sub-sector gotten from the Indonesian Stock Trade site (https://www.idx.co.id). The comes about appeared that benefit had no critical impact on firm esteem, benefit had a noteworthy impact on Corporate Social Obligation. Corporate Social Obligation has no critical impact on firm esteem. Corporate Social Duty can intercede benefit with company esteem. Keywords: Profitability,The Value Of The Company, Corporate Social Responsibility.
Efek Moderasi Kepedulian Lingkungan Manajerial Pada Pengaruh Inovasi Produk Hijau Dan Proses Inovasi Hijau Terhadap Kinerja Berkelanjutan Ukm Sektor Makanan Dan Minuman Di Kabupaten Banjarnegara Bahtiar Efendi
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.v7i1.7545

Abstract

This study aims to examine the effect of green product innovation on sustainable performance, the effect of green innovation processes on sustainable performance, and the moderating effect of managerial environmental concern on the relationship between product innovation and green innovation processes and sustainable performance. The valid responses received through a structured questionnaire were from 110 SMEs in the food and beverage sector in Banjarnegara district. MRA analysis was used to validate the hypothesis from the literature review. The results of this study indicate that individual green product innovation variables have a significant influence on sustainable performance variables. Green innovation process variables individually have a significant influence on sustainable performance variables. The managerial environmental concern variable is unable to moderate the relationship between green product innovation and the relationship between green product innovation and sustainable performance. The managerial environmental concern variable positively and significantly moderates the relationship between the green innovation process and sustainable performance. Keywords: Green product innovation, Green innovation process, Managerial environmental concern, Sustainable performance
Pengaruh Kecerdasan Intelektual, Kecerdasan Spiritual, Kecerdasan Emosional Dan Love Of Money Terhadap Perilaku Etis Calon Sarjana Akuntansi Di Universitas Buana Perjuangan Karawang Fitri Handayani; Fista Apriani Sujaya; Awaliawati Rachpriliani
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.v7i1.7770

Abstract

In creating professionals who have special competencies in accordance with the field of science and study, students must still be equipped with high ethics in order to achieve these goals. However, inversely proportional to the expected ethical behavior expectations, there are many acts of academic fraud that occur and little by little begin to fade ethical values in accounting students where they will become professionals in the future.The purpose of this research is to get the empirical evidence of intellectual intelligence, spiritual intelligence, emotional intelligence, and love of money against ethical behavior of accounting graduate candidates at Buana Perjuangan University, Karawang. The research approach in this study is a categorical approach using primary data. The sampling technique is nonprobability sampling with a purposive-sampling method. The number of samples in this study is 110 samples. The analysis technique is multiple linear regression. The results of this study show that intellectual intelligence, spiritual intelligence, emotional intelligence, and love of money has a positive effect on the ethical behavior of an accounting graduate candidate. The practical implications for accounting graduate candidate are that they must prepare for their ethical behavior before entering the working environment. Keywords: academic fraud, professionals, ethical behavior of undergraduate candidates accounting

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