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INDONESIA
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 Pelatihan Dan Disiplin Kerja Terhadap Kinerja Karyawan Pt Saitama Stamping Indonesia Di KIIC Akbar Saeful Rochman; Sungkono Sungkono; Maman Mulya Karnama
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.v7i1.7800

Abstract

The research aims to determine how training, work discipline and employee performance at PT Saitama Stamping Indonesia, determine the effect of training on employee performance and the influence of work discipline on employee performance at PT Saitama Stamping Indonesia. The method used is descriptive and verifiative with a population of 420 employees of PT Saitama Stamping Indonesia. A sample of 81 respondents was taken by the Slovin method. Analysis using SEM with the help of SmartPLS. The results showed that training was in the fairly high category, work discipline was in the high category, and employee performance was in the high category. Training has a positive and significant influence on employee performance at PT Saitama Stamping Indonesia and work discipline has a positive and significant influence on employee performance at PT Saitama Stamping Indonesia. Keywords : Training, Work Discipline and Employee Performance.
Pengaruh Aglomerasi industri, Angkatan Kerja, Dan Human Capital Investment Terhadap Pertumbuhan Ekonomi Kota Medan Dalam Perspektif Ekonomi Islam Arieffan Syah; Zuhrinal M. Nawawi; Aqwa Naser Daulay
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.v7i1.7823

Abstract

This study aims to determine the effect of agglomeration, labor force and Human Capital Investment on economic growth in Medan City. This research applies a quantitative approach. industrial concentration that embodies consumption patterns that affect the development of the economy of the surrounding area, then the labor force is able to support the economy to increase its production factors, the last human capital investment / HCI is a field that has sufficient human resources in terms of ability, knowledge, and health that can support economic growth. This research data is obtained from secondary data with the use of data collection methods, namely literature studies and documentation. The use of analysis techniques is multiple linear regression tests utilizing the SPSS23 analysis tool. The results of this study indicate that simultaneously agglomeration (X1), labor (X2), and Human Capital Investment (X3) have a positive and significant effect on economic growth (Y). The results obtained show that simultaneously agglomeration, labor force, and human capital investment have an influence on economic growth in Medan City. Keywords: Agglomeration, Labor Force, Human Capital Investment
Pengaruh Pelatihan Dan Disiplin Kerja Terhadap Kinerja Karyawan PT Saitama Stamping Indonesia Di KIIC Akbar Saeful Rochman; Sungkono Sungkono; Maman Mulya Karnama
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.v7i1.7826

Abstract

The research aims to determine how training, work discipline and employee performance at PT Saitama Stamping Indonesia, determine the effect of training on employee performance and the influence of work discipline on employee performance at PT Saitama Stamping Indonesia. The method used is descriptive and verifiative with a population of 420 employees of PT Saitama Stamping Indonesia. A sample of 81 respondents was taken by the Slovin method. Analysis using SEM with the help of SmartPLS. The results showed that training was in the fairly high category, work discipline was in the high category, and employee performance was in the high category. Training has a positive and significant influence on employee performance at PT Saitama Stamping Indonesia and work discipline has a positive and significant influence on employee performance at PT Saitama Stamping Indonesia. Keywords: Training, Work Discipline and Employee Performance.
Analisis Kelayakan Usaha Rumah Potong Hewan Ditinjau Dari Aspek Teknis Dan Sumber Daya Manusia Helfi Fitron Almakhali; Mochamad Reza Adiyanto; Eni Sri Rahayuningsih
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.v7i1.7890

Abstract

The research aims to determine the feasibility of slaughterhouse businesses in East Java, in terms of technical and human resource aspects. This research uses descriptive qualitative methods. Sampling was carried out using purposive sampling technique and data collection used primary data. The data analysis tool used is cross tabulation. The objects of this research are the slaughterhouse in Krian, Sidoarjo and the poultry slaughterhouse in Jombang (CV. RAFIKA FOODS INDONESIA). The results of the analysis from this research on the technical aspects of ruminant slaughterhouses are 86% and poultry slaughterhouses are 84% in compliance with Minister of Agriculture Regulation number 13 of 2010. In the human resources aspect ruminant slaughterhouses and poultry slaughterhouses have complied with Minister of Agriculture Regulation No. 13 2010. From these results, it is stated that ruminant slaughterhouses and poultry slaughterhouses are feasible to run. Keywords: Technical, Human Resource Aspect. Slaughterhouse
Pengaruh Kemudahan, Kemanfaatan Dan Risiko Terhadap Minat Penggunaan Financial Technology Pada Pembayaran Digital Pariwisata Di Kabupaten Sumenep Purnama Ardian; R Gatot Heru Pranjoto; Samsuki Samsuki
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.v7i1.7894

Abstract

This research aims to determine the influence of convenience, usefulness and risk on interest in financial technology in using digital payments. The method used in this research is to use a quantitative method by collecting primary data, distributing questionnaires to tourism parties using the random sampling method IBM SPSS Ver. 25 statistical analysis software was used to process the data findings. Multiple linear regression analysis was used to test the research data and factors. The hypothesis of this research is: there is a positive and significant influence of convenience and usefulness on financial technology's interest in using digital payments and there is a negative influence of risk on financial technology's interest in using digital payments. The findings in this research are: 1. The convenience variable has a significant positive effect on financial technology interest in using digital payments. 2. The usability variable has a significant positive effect on financial technology interest in using digital payments. 3. Risk variables have a negative effect on financial technology's interest in digital payments Keywords: Financial Technology, Convenience, Benefits, Risks, Interest In Digital Payments, Quantitative
Peran Media Sosial Instagram, Dukungan Selebriti, Dan Komunikasi Lisan Terhadap Minat Beli Produk Pilotter Dwi Nurita; Lilik Indayani; Rizky Eka Febriansah; Mochamad Rizal Yulianto
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.v7i1.7911

Abstract

Internet technology is a tool that can be relied on and utilized by entrepreneurs a platform for business by increasing consumer behavior in developing interest in purchasing a product. One brand that uses internet technology to increase purchasing interest is the Pilotter brand. Brand Pilotter is a fashion product brand that provides fashion for racing and classy motorbike lovers new. Brand Pilotter does marketing through social media Instagram, celebrity endorsements and verbal communication. However, Pilot brand entrepreneurs do not know for sure which variables have the most influence in it increase interest in buying their product. So researchers are interested in further research regarding variables what has the most influence on increasing consumer buying interest in their products. The purpose of this research namely to find out which variables have the most influence on increasing consumer buying interest in products Pilotter. The research method used is a quantitative method with primary data types. Respondents on This research was determined using the Lemeshow formula and obtained 96 respondents. Test This research uses multiple linear regression analysis, validity test, reliability test, normality test, test multicollinearity, heteroscedasticity test, T test, F test and coefficient of determination. The results in this study stated that the third variable, namely Instagram social media, celebrity endorsement, and verbal communication have an overall influence significant impact on consumer purchasing interest in Pilotter products. Keywords: Instagram Social Media, Celebrity Endorsements, Oral Communication, Purchase Intention.
Pengaruh Servicescape, Lokasi Dan Promosi Terhadap Keputusan Pembelian Pada Café Richeese Factory Rantauprapat Riko Firnanda Silalahi; Mulya Rafika; 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.v7i1.7953

Abstract

This study aims to analyze the effect of servicescape, location and promotion on purchasing decisions at Café Richeese Factory Rantauprapat. The research method used in this research is quantitative. In this study, the population is Café Richeese Factory Rantauprapat consumers as much as unknown. 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 Servicescape has a positive and significant effect on Purchasing Decisions at Café Richeese Factory Rantauprapat. Location has a positive and significant effect on Purchasing Decisions at Café Richeese Factory Rantauprapat. Promotion has a positive and significant effect on Purchasing Decisions at Café Richeese Factory Rantauprapat. Servicescape, Location and Promotion simultaneously have a positive and significant effect on Purchasing Decisions at Café Richeese Factory Rantauprapat. The coefficient of determination of 0.346 means that the Purchasing Decision can be explained by the Servicescape (X1), Location (X2) and Promotion (X3) variables by 34.6%, while the remaining 65.4% can be explained by other variables not examined in this study. Keywords: Servicescape, Location, Promotion, Purchase Decision
Prestasi Kerja Pegawai Di Dinas Perhubungan Kota Medan Berdasarkan Kebutuhan Penghargaan dan Kebutuhan Sosial Muhammad Wahyu Hidayat; Abd. Rasyid Syamsuri
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.v7i1.7954

Abstract

This research aims to analyze the influence of esteem needs and social needs on employee work performance in the Medan City Transportation Department. The population of this study was 301 employees of the Medan City Transportation Department. The sample in this study was 172 employees of the Medan City Transportation Department. The analytical methods used are Validity Test and Reliability Test, Classical Assumption Test, Multiple Regression Analysis, T Test, F Test and Coefficient of Determination. The research results partially prove that the need for appreciation has a positive and significant effect on employee work performance at the Medan City Transportation Service. Social needs have a positive and significant influence on the Medan City Transportation Department. Simultaneously, the research results show that the need for esteem and social needs have a positive and significant effect on the Medan City Transportation Department. The R square (R2) value shows that the coefficient of determination is 0.534, meaning that the percentage of Reward Needs (X1) and Social Needs (X2) on Job Performance is 53.4% while the rest is influenced by other variables that were not studied. Keywords: Reward Needs, Social Needs, Work Achievement
Pengaruh Word Of Mouth, Store Atmosphere Dan Kepuasan Konsumen Terhadap Keputusan Pembelian Pada Toko Pakaian Sipahutar Cloth Rantauprapat Unedo Unedo; 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.v7i1.7955

Abstract

This study aims to analyze the effect of word of mouth, store atmosphere and consumer satisfaction on purchasing decisions at the Sipahutar Cloth Clothing Store in Rantauprapat. The research method used in this research is quantitative. In this study, the population was 42 employees of the Sipahutar Cloth Clothing Store in Rantauprapat. The research sample used saturated sampling technique by drawing the entire existing population to serve as a research sample with a total of 42 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 Word Of Mouth has a positive and significant effect on Purchasing Decisions at the Sipahutar Cloth Clothing Store in Rantauprapat. Store Atmosphere has a positive and significant effect on Purchasing Decisions at the Sipahutar Cloth Clothing Store Rantauprapat. Consumer Satisfaction has a positive and significant effect on Purchasing Decisions at the Sipahutar Cloth Clothing Store Rantauprapat. Service quality has a positive and significant effect on Purchasing Decisions at the Sipahutar Cloth Clothing Store Rantauprapat. Word Of Mouth, Store Atmosphere, Customer Satisfaction and Service Quality simultaneously have a positive and significant effect on Purchasing Decisions at Sipahutar Cloth Clothing Stores Rantauprapat. The coefficient of determination of 0.824 means that the Purchasing Decision can be explained by the Word Of Mouth variable (X1), Store Atmosphere (X2), Customer Satisfaction (X3) by 82.4%, while the remaining 17.6% can be explained by other variables not examined in this study. Keywords: Word Of Mouth, Store Atmosphere, Customer Satisfaction, Purchase Decision
Pengaruh Karakteristik WPP 712 Dan WPP 714 Terhadap PDB Perikanan Dan Produksi Perikanan Tangkap Nisa Azizah Rubianti
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.v7i1.7958

Abstract

The fisheries sector has a role for the regional to national economy through fishery GRDP, fishery production, and employment. In utilizing fishery resources, Indonesian seas are divided into 11 WPP. This study aims to determine whether the differences in the characteristics of WPP 712 and WPP 714 can affect fisheries GRDP and capture fisheries production and to find out whether there is a reciprocal relationship between fisheries GRDP and capture fisheries production. The type of data used in this study is panel data in 14 provinces in 2010-2019. This study use TSLS regression analysis. The results of this study indicate that the differences in the characteristics of WPP 712 and WPP 714 have no effect on fishery GRDP and capture fisheries production. Fishery GRDP and capture fisheries production have a positive and significant effect on each other. Fish consumption rate has a positive and significant effect on each other. Fish consumption rate has a positive and significant effect on fisheries GRDP, but NTN have no effect on fisheries GRDP. The number of ships has a positive and significant effect on capture fisheries production. Keywords: Fishery, Capture Fisheries, GRDP, Fisheries Production, Fish Consumption, WPP, NTN.

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