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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 4,250 Documents
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Analisis Pengaruh Harga Batu Bara Acuan, Suku Bunga BI 7-Day Repo Rate & Nilai Tukar Terhadap Indeks Harga Saham Sektor Energi Pada Bursa Efek Indonesia (BEI) Alfin Fitra Perdana; Niniek Imaningsih
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.7083

Abstract

The Indonesian capital market in recent years has become a hot topic of discussion among the public, especially the stock market. The energy sector stock price index is an index that has a significant increase in 2021-2022. This index has tripled from the price first released by the IDX. This is a rare phenomenon, so research is needed to find out what factors influence the movement of the energy sector stock price index. The purpose of this study was to see the effect of the reference coal price, the BI 7-day repo rate, the exchange rate on the energy sector stock price index. In this study the analysis technique used is multiple linear regression analysis technique. The data taken for the study is monthly data over a period of 24 months. Starting from January 2021 to December 2022. The results show that partially the reference coal price variable has a significant effect on the Energy Sector stock price index. Partially, the BI 7-day repo rate variable has a significant effect on the Energy Sector stock price index. Partially the exchange rate variable has no significant effect on the Energy Sector stock price index. Keywords : Reference Coal Price; Reference Interest Rate; Exchange rate; Energy Sector Stocks
Analisis Overreaction dan Likuiditas Terhadap Price Reversal Saham-Saham Syariah di Industri Manufaktur Pada Masa Pandemi Covid-19 di Indonesia Siti Komariah; Dziky Ghifari Dimyati
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.7111

Abstract

News about the covid-19 pandemic that emerged in Indonesia at the beginning of the pandemic period in 2020 received different responses from investors. The graph of the Indonesia Sharia Stock Index (ISSI) shows that there is an excessive response from investors in response to news about the covid-19 pandemic, this overreaction is called overreaction which has provoked aprice reversal in the next period. This study aims to analyze the effect of overreaction and liquidity on price reversal during the peak of the covid-19 pandemic in Indonesia. The sample in this study is the ISSI manufacturing sector, there are 59 companies that meet the sample criteria. The research period is in 2019-2022. This study uses secondary data where the data used is daily data on Islamic stocks engaged in the manufacturing sector and ISSI data. The data analysis technique used in this study is multiple linear regression with panel data using Eviews 12 software. The results showed that stock price reversals occurred at two important moments during the covid-19 pandemic, while the results of hypothesis testing showed that overreaction and liquidity variables had an effect on price reversal. Keywords: Overreaction, Liquidity, Price Reversal, ISSI, Covid-19
Niat Beli Konsumen Pada Produk Bedak Padat Two Way Cake Wardah Di Kota Bandung Silvi Putri Yustiani; Ida Farida Oesman
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.7162

Abstract

This study aims to determine the influence of brand ambassadors and halal awareness on consumer purchase intentions on Wardah's two-way cake solid powder products in Bandung City both partially and simultaneously using quantitative verification methods. A total of 385 respondents were involved in this study. The results of the validity test show r count > r table 0.098 is said to be valid. Simultaneous significant results test F showed an F value of 242,428 > F table of 3.04 that the variables of brand ambassador and halal awareness simultaneously had a positive and significant influence on purchase intent. Meanwhile, the results of the partial significant test t show that the value of t is calculated > t table 1,625 that the variables of brand ambassador and halal awareness have a partially significant positive effect on purchase intention. Keywords: Brand Ambassador, Halal Awareness, Purchase Intention
Inovasi Pengrajin Gerabah Dalam Meningkatkan Pendapatan Keluarga Di Desa Sugih Waras OKI Nova Yanti Maleha; Waldi Nopriansyah; Bagus Setiawan
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

Abstract

This research was conducted in Sugih Waras Village, Teluk Gelam District, Ogan Komering Ilir Regency, to find out the income of pottery craftsmen in Sugih Waras Village, Teluk Gelam District, Ogan Komering Ilir Regency. The research method used in this research is purposive sampling used to determine certain criteria that are considered as populations. From several interviews conducted by researchers, where the results of the interviews were almost all pottery craftsmen stated that sales and income for pottery craftsmen had decreased quite drastically, where people's purchasing power had fallen, thus reducing their income, so they didn't sell at all or closed their businesses. . The causes of the closing of the business are due to running out of capital and no capital, uncertain weather conditions, materials that are difficult to obtain, the emergence of designs with the latest innovations, some buyers prefer online shopping which uses their daily income to connect their survival in order to meet household needs for pottery craftsmen. Keywords: Innovation, Pottery, Income
Analisis Mekanisme Pengungkapan Kasus Penipuan Investasi Di Masyarakat Pada Masa Pandemi Covid 19 (Studi Kasus Polda Daerah Istimewa Yogyakarta) Ulfaturrahmi Ulfaturrahmi; Hendi Yogi Prabowo; Umi Wahidah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): 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.v7i2.7186

Abstract

This research aims to identify trends in investment fraud problems during the Covid 19 pandemic, identify disclosure mechanisms carried out by the Yogyakarta Regional Police in investment fraud cases, explore the obstacles encountered in disclosing investment fraud cases and provide recommendations for improvements that can be made by the Regional Police. Yogyakarta Special. This research was conducted to analyze the role of the Regional Police of the Special Region of Yogyakarta in disclosing cases of investment fraud during the Covid 19 pandemic by using the crime triangle. This study used a qualitative approach using primary and secondary data from the Special Region of Yogyakarta Regional Police, while collecting data by means of documentation and in-depth interviews. The results of the study show that the cause of investment fraud is due to the low financial literacy of the community so that people are easily persuaded by the large benefits offered. The role of the Regional Police of the Special Region of Yogyakarta in disclosing cases of investment fraud in the community during the Covid-19 pandemic was carried out through the stages of complaint, investigation and investigation. Keywords : The role of Polda, Disclosure, Investment, Covid 19
Bagaimana Loyalitas Pengguna Insurtech Terbentuk Melalui Pengalaman Pelanggan Vania Rachma Putri; Arviansyah Arviansyah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.7250

Abstract

Digital Application Insurance is emerging as a significant corporate customer-facing application, potentially increasing customer service efficiency while reducing costs. However, little work has attempted to assess the quality of the services they provide to consumers. This study applies e-service service quality & e-recovery service quality with digital applications to predict user experience, satisfaction and loyalty towards digital applications. This research was planned to use a quantitative approach, with data obtained from two primary sources, where the sample for this research proposal was a minimum of two hundred respondents using a questionnaire. The structural equation modeling method was carried out to test the research hypothesis. The hypothesis will show that the e-quality service and recovery service factors have a positive effect on customer loyalty. It is hoped that this study can contribute to digital applications in developing their services by examining the impact of efficiency, provision, security, availability and synchronization, responsiveness, contact. This research highlights new concepts regarding digital e-service and e-recovery service applications. Previous research used customer service chatbots components that measured efficiency, fulfillment, security, availability and compensation, responsiveness, contact. So, this research is to provide valuable insights to insurance management and marketers to develop better services. Keywords: Electronic service quality, E-recovery service quality, customer satisfaction, customer experience, customer loyalty.
Faktor Yang Mempengaruhi Niat Berkunjung Pada Kawasan Wisata Halal Di Indonesia: Pendekatan Theory Of Planned Behaviour Dita Sekar Febrianty; Ronald Rulindo
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): 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.v7i2.7254

Abstract

Penelitian ini bertujuan untuk memahami model penelitian Theory of Planned Behavior (TPB) untuk memprediksi niat konsumen mengunjungi kawasan wisata halal di Indonesia. Studi empiris ini menggunakan metodologi kuantitatif dengan model persamaan struktural (SEM). Hipotesis menunjukkan bahwa varibel attitude, perceived behavioral control dan social value berpengaruh signifikan terhadap niat berkunjung pada kawasan wisata halal di Indonesia. Kajian ini membagikan wawasan tentang determinan pada sektor pariwisata halal di Indonesia, dan implikasinya memberikan pemahaman dan masukan kepada pemerintah, pemangku kepentingan, pemasar pariwisata dan pembuat kebijakan untuk meningkatkan sektor pariwisata halal.
Pengaruh Struktur Modal, Rasio Aktivitas, Ukuran Perusahaan, Rasio Likuiditas, Terhadap Nilai Perusahaan Pada Perusahaan Penghasil Bahan Baku Sektor Pertanian Di Bursa Efek Indonesia (BEI) Tasya Febri Sihombing; Wirda Lilia; Natalia Perangin Angin; Desi Fintaria Magdalena Sitorus; Veramika Sembiring
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.7258

Abstract

Currently, the development of business competition is so tight, companies must develop their performance in order to stay afloat and can achieve their goals, namely seeking profits. The purpose of this study is to analyze the Effect of Capital Structure, Activity Ratio, Company Size, and Liquidity Ratio to Value of Agricultural Sector Raw Material Producing Companies listed on the Indonesia Stock Exchange. The research for this company used purposive sampling techniques, the number of samples obtained by 51 companies producing raw materials in the agricultural sector listed on the Indonesia Stock Exchange (IDX). hypothesis testing in this study, Partial and simultaneous results were found. Partial results in the research that has been carried out are the variables Capital Structure, Activity Ratio, Company Size. which has an effect on the value of the company. As for the simultaneous results, namely the Capital Structure variable, Activity Ratio, Company Size and Liquidity Ratio affect the Company Value variable in Agricultural Sector Raw Material Producing Companies on the Indonesia Stock Exchange. Keywords : Capital Structure, Activity Ratio, Company Size, Ratio Liquidity, and Company Value.
Pengaruh Eco-Control, Environmental Performance, dan Corporate Social Responsibility terhadap Kinerja Keuangan perusahaan sub sektor makanan dan minuman di Bursa Efek Indonesia tahun 2019-2021 Marcella Chandra; Apriansyah Ramadani; Violetta Nathalia; Gilbert Adryan Leonardo; Juli Meliza
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.7283

Abstract

This study aims to test and analyse the effect of eco-control, environmental performance, corporate social responsibility on the financial performance of food and beverage sub-sector companies on the Indonesia Stock Exchange in 2019-2021. In the food and beverage sub-sector, since the pandemic took place until the beginning of 2021 it has still been able to consistently provide positive growth even though it is still limited and not too high. So far, environmental responsibility has been considered an ignored burden because companies have to incur certain costs to prevent environmental damage such as research costs on raw materials, waste management costs and so on. As a result, consumers do not get product satisfaction, excessive waste disposal and environmental conservation are not considered. The poor image of the company, which often appears in the mass media, clearly does not support the smooth operation of the company and is counter-productive to efforts to increase productivity and profits. It is now increasingly recognised that companies will not be able to continue to grow, if they do not care about the situation and conditions of the social environment in which the business runs. This research uses quantitative research with the sample used is 30 respondents. The data analysis method uses multiple linear regression. Purposive sampling was used as a sampling method. The conclusion of this study is that partially eco-control has a significant positive effect on financial performance, environmental performance has a negative and insignificant effect on financial performance, corporate social responsibility has a positive and insignificant effect on financial performance and eco-control, environmental performance, and corporate social responsibility together (simultaneously) have a positive and significant effect on financial performance. Keywords : Environmental Control, Environmental Performance, Corporate Social Responsibility, Financial Performance
Analisis Pengelolaan Keuangan Sekolah Di Yayasan Madrasah Aliyah Darul Qalam Deni Saputra; Rizky Hariadi; Asnaini Asnaini
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): 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.v7i3.7287

Abstract

This research was conducted with the aim of understanding how to use the principles of openness and responsibility in the field of school finances at Madrasah Aliyah Darul Qalam. How to research using one type of research, namely the type of field research (field research) using a qualitative descriptive approach. This study found that the application of the principles of openness and responsibility at the Darul Qalam Madrasah Aliyah Foundation has gone quite well, that is, there is interference from all the school environment, starting from the committee, treasurer, teachers and others. The fact is that all implementation of financial reports is open and in accordance with applicable regulations. Keywords: Transparency, Accountability, Management School Finance

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