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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 4,250 Documents
Factors Affecting Repurchase Intention Of Paracetamol Users In Jabodetabek Andri Kurniawan; Unggul Kustiawan
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.v7i2.7288

Abstract

This study aims to investigate the relationship between brand heritage, brand trust, brand loyalty, repurchase intention, and brand strength in several paracetamol brands of PT. Oryza Medica Indonesia in the Greater Jakarta area, Indonesia. Data collection was carried out online with the population, namely users of the paracetamol brand PT. Oryza Medica Indonesia, of as many as 138 people. This type of quantitative research method uses SEM-Lisrel analysis. The results of the study show that brand heritage has a positive influence on brand trust. In addition, brand heritage also has a positive influence on brand strength. Furthermore, brand trust has a positive influence on repurchase intentions. However, brand trust does not have a positive effect on brand loyalty. Furthermore, brand trust has a positive influence on repurchase intentions. In addition, it was found that brand strength has a positive influence on brand loyalty. In the context of paracetamol users, this study emphasizes the importance of increasing consumer trust and loyalty to increase repurchase intention by providing insight into the importance of understanding and managing relationships in the context of brand investment by providing products and services that meet customer expectations to strengthen brand positions and maintain market share. strong market. Keywords: Brand Heritage, Brand Trust, Brand Loyalty, Repurchase Intention, Brand Strength
Pengaruh Media Sosial Dan Kualitas Layanan Terhadap Loyalitas Konsumen Dengan Reputasi Perusahaan Dan Keputusan Pembelian Sebagai Variable Intervening Pada PT TCI Consulting Domo Tambunan; Sri Wahyuni
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.v7i4.7290

Abstract

In the professional or headhunter recruitment services industry, company reputation and service quality are important factors in maintaining trust in consumers. This research aims to examine the influence of social media and service quality on consumer loyalty with company reputation and purchasing decisions as intervening variables at PT TCI Consulting Research This research uses a quantitative approach, where the research sample uses a purposive sampling method with HRD managers/staff who collaborate with PT TCI Consulting totaling 50 people, data analysis uses the SmartPLS 3 application where based on the research results it is found that social media has a significant positive effect on the company's reputation and purchasing decisions but has no effect on consumer loyalty, while service quality has a significant effect on consumer loyalty but has no effect on company reputation and purchasing decisions, company reputation has a positive effect on consumer loyalty while purchasing decisions have no effect on consumer loyalty, company reputation is able to mediate the relationship between the media social media and loyalty but have not been able to mediate the relationship between service quality and loyalty, while purchasing decisions have not been able to mediate the relationship between social media and service quality on loyalty. Keywords: Social Media, Service Quality, Company Reputation, Purchasing Decisions, Consumer Loyalty
The Influence Of High Performance Working Systems On Work Performance Effects Of Job Responsibility And Work Fatigue Muhammad Naufal Khossy; Unggul Kustiawan
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.v7i2.7319

Abstract

This study explores the effect of a high performance working system on work performance, the effects of job responsibility and work fatigue. Quantitative research using the Structural Equation Model (SEM) method, starting in 2023 by focusing on employees who have worked in companies that implement high performance systems and have worked for more than one year, then work in the Jabodetabek industrial area, and have supervisors. Data collection was carried out by distributing online questionnaires to 200 respondents. Data processing uses SmartPLS 3. The findings of this study indicate that a high performance working system (HPWS) can increase job responsibility. HPWS can also affect employee work fatigue with a large number of work targets that must be done. In addition, HPWS also affects work performance where employees with high performance will experience excessive fatigue due to work. The results of this research are expected to provide valuable insights for managers and company stakeholders in understanding the key elements that need to be considered in developing a high performance system. Keywords: High Performance Working System, Job Responsibility, Work Fatigue, Work Performance
Peran Brand Ambassador, Brand Image, dan Harga Terhadap Keputusan Pembelian Produk Skincare Sunscreen Faricha Mufida Laili; Misti Hariasih; Herlinda Maya Kumalasari
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.v7i2.7320

Abstract

In the current era of digitalization, there are many needs from consumers that continue to increase. Beauty or skincare products are now an important need for humans. One skincare that can be used by all people is sunscreen. Sunscreen is currently a primary need that is sought after by all groups, which has made lots of sunscreen brands emerge. One of the sunscreen skincare products is Madam Gie because there are so many sunscreen brands, therefore to increase purchasing decisions can be influenced by brand ambassadors, brand image and price. This study aims to prove the existence of a positive and significant relationship between brand ambassadors, brand image and price on purchasing decisions, involving 96 respondents. Data analysis used multiple regression with the results of the study proving a positive and significant relationship between the influence of brand ambassadors, brand image and price on purchasing decisions for skin care sunscreen products. Keywords : Brand Ambassador, Brand Image, Price, Purchasing Decision
Pengaruh Beban Klaim Dan Hasil Underwriting Terhadap Laba Pada Perusahaan Asuransi Jiwa Syariah Wildaningsih Wildaningsih; Rohma Septiawati; Meliana Puspitasari
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.v7i3.7326

Abstract

This study was conducted to examine the effect of claim expenses and underwriting results on the profits of sharia life insurance companies in Indonesia registered with Financial Services Authority during the 2017-2021 period. This research uses quantitative method with multiple linear regression analysis techniques and data processing by SPSS program version 26. It uses secondary data collected from published and audited annual financial statements. Data sample collection using purposive sampling and there were 7 selected companies. The results showed that claim expenses had a negative effect and significant on profits, then underwriting results have a positif effect and insignificant on profit, and the two variables such as claim expenses and underwriting results simultaneously have affect and significantly on profits.
Pengaruh Budaya Organisasi Dan Disiplin Kerja Terhadap Kinerja Pegawai Pada Disnakertrans Kabupaten Karawang Nandang Nandang; Asep Jamaludin; Deby Permadani
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.v7i2.7335

Abstract

This study aims to determine the effect of organizational culture and work discipline on employee performance at the Karawang Regency Manpower and Transmigration Office. This research uses quantitative, descriptive, and verification methods. The population and sample of this study were 100 employees at the Office of Manpower and Transmigration, Karawang Regency. SPSS 21 software is used to test the hypothesis in this study. The results of this study found that organizational culture has a partial effect on employee performance with a tcount of 7.062 and a ttable of 1.988 where the tcount value of organizational culture is greater than ttable and the sig value obtained is 0.000 which is still below 0.05. And work discipline has a partial effect on employee performance with a tcount of 2.834 and a ttable of 1.988 where the tcount value of work discipline is greater than the ttable and the sig value obtained is 0.006 which is below 0.05. As well as organizational culture and work discipline simultaneously influence employee performance with a ftable value of 35.368 and a ftable of 3.089 where the fcount value is greater than ftable and the sig value obtained is 0.000 where the sig level is below 0.05, which means the influence of organizational culture and work discipline very significant effect on employee performance. Keywords: Organizational Culture, Work Discipline, Employee Performance.
Pengaruh Employee Retention dan Stress Kerja Terhadap Kinerja Karyawan PT. Multistrada Arah Sarana Nandang Nandang; Asep Jamaludin; Mardiansyah Fajar
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.v7i2.7336

Abstract

This research aims to see the differences in the results of the influence of employee retention and work stress on employee performance in various organizations and industrial sectors. In this study, quantitative methods were used to examine employee retention and work stress that affect employee performance at PT Multistrada Arah Sarana. The population in this study were employees of PT Multistrada, while the sample taken was 86 respondents who were randomly selected using accidental sampling. In this study, data analysis used multiple regression method den R square. This study concludes that employee retention has a positive effect on employee performance, and work stress is proven to have a negative impact on employee performance. R square or the coefficient of determination in Table 8 produces a value of 0.376. This figure implies that the independent variable has an impact of 37.6% on the dependent variable, with the remaining 62.4% being influenced by other factors. Keywords: Employee Performance, Employee Relations, Turnover
Pengaruh Pengalaman Magang, Motivasi Kerja, dan Soft Skill Terhadap Kesiapan Kerja Mahasiswa Dalam Memasuki Dunia Kerja Ariestya Putri Pambajeng; Sumartik Sumartik; Herlinda Maya Kumala
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.v7i2.7338

Abstract

This study aims to identify the impact of internship experience, work motivation, and soft skills on student readiness to enter the world of work. The population in this study were students in the Management Study Program, Faculty of Business, Law and Social Sciences, Muhammadiyah University of Sidoarjo class of 2019. The quantitative research method and sample used were 110 students who were selected through non-probability sampling with a systematic sampling method. Data was collected through the use of a questionnaire with a Likert scale as a measurement scale. By using multiple linear regression analysis techniques in data analysis with the SPSS 25 analysis tool. The results of the study have fulfilled good validity so that the model is declared feasible. Based on data analysis, it can be concluded that there is a positive and significant influence partially or simultaneously between internship experience, work motivation, and soft skills on student work readiness in entering the world of work. Keywords: Internship Experience; Work Motivation; Soft Skills; Working readiness.
Pengaruh Pelatihan Kerja, Kompensasi Finansial Serta Disiplin Kerja Pada Kinerja Pegawai Di PT. Bayu Jaya Kusuma Bali Anak Agung Ngurah Restu Gautama; A.A.N Oka Suryadinatha Gorda; I Made Mai Noval; Rai Puspa Sugianti
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.v7i1.7367

Abstract

The purpose of this research is to gather information related to the contribution of job training, financial compensation, and work discipline to employee performance at PT. Bayu Jaya Kusuma Bali. The sample in this study were 54 samples. The analysis technique in this study used multiple linear regression analysis, classical assumption test, t test, f test and determination analysis. This study obtained the results of H1 obtaining a t value of 4,670 with a p-value of 0.000 <alpha = 0.05, which identified a significant positive effect related to job training variables on employee performance.. H2 obtained a t value of 4,404 and a p-value of 0.000 <alpha = 0.05, which indicates that there is a significant positive effect of financial compensation on employee performance. H3 has a t-value of 3,197 and a p-value of 0.002 <alpha = 0.05, which indicates a positive and significant effect of the work discipline variable on employee performance. H4 has an F value of 70,708 and a p-value of 0.000 <alpha = 0.05, which identifies a positive and significant effect between job training, work compensation, work discipline on employee performance. Keywords: Job Training, Financial Compensation, Work Discipline, Employee Performance
Pengaruh Gaya Hidup Dan Penggunaan Uang Elektronik Terhadap Perilaku Konsumtif Warga Perumahan Al-Jazzera Kondangjaya Karawang Aris Munandar; Dedi Mulyadi; Santi Pertiwi Hari Sandi
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.v7i2.7381

Abstract

People's consumptive behavior is strongly influenced by several factors, such as lifestyle and the ease of use of electronic money. This study aims to determine the direct effect of lifestyle and electronic money on consumptive behavior and the indirect effect of lifestyle and electronic money on consumptive behavior. This research was conducted at Al-Jazzera Kondangjaya Housing, Karawang Regency. The number of samples taken was 72, from 246 existing populations. Data collection in this study was carried out through observation using a questionnaire. The data analysis technique used in this study was path analysis using the SPSS 24 application program. Based on the results of the analysis, it was found: (1) There is a strong correlation between lifestyle variables (X1) and electronic money (X2) with a positive correlation direction. (2) There is a partial influence of lifestyle variables (X1) on consumptive behavior (Y). (3) There is a partial influence of the electronic money variable (X2) on consumptive behavior (Y). (4) There is a significant simultaneous influence between lifestyle (X1) and electronic money (X2) on consumptive behavior (Y). Keyword: Lifestyle, Electronic Money, Consumptive Behaviour

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