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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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Pengaruh Konten Pemasaran Dan Citra Merek Terhadap Minat Beli Produk Uniqlo Di Instagram (Studi Pada Mahasiswa Manajemen Angkatan 2019 Universitas Buana Perjuangan Karawang) Muhamad Rafsanjani; Citra Savitri; Syifa Pramudina Faddila
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.v7i2.7383

Abstract

Today, fashion is not only a necessity to cover the body, but also an expression of lifestyle and self-identity. The development of social media such as Instagram allows fashion information and inspiration to spread quickly. The purpose of this study was to determine the effect of marketing content and brand image on buying interest in Uniqlo products. This research uses a quantitative approach with a survey method. The analysis used is data validity test, classical assumption test, multiple linear regression analysis and hypothesis testing. The population in this study were Management Students Class of 2019, University of Buana Perjuangan Karawang. The sample consisted of 105 respondents who were taken based on purposive sampling technique with the criteria of having ever / intending to buy Uniqlo products on Instagram. Based on the results of the research that has been carried out, the results show that marketing content) and brand image have a positive and significant effect on buying interest in Uniqlo products on Instagram both partially and simultaneously.
Determinant Of Investment Decision With Growth Opportunity As Moderation Variable: Study On Sub-Sector Textile And Garmen Companies Listed On The Indonesian Stock Exchange Putu Eka Maharani; Ni Luh Putu Wiagustini
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.v7i2.7406

Abstract

An investment decision is a plan to invest in one or more assets in hopes of generating future returns. Investment decisions aim to obtain profits in the future with a certain level of risk and can maximize the prosperity of the owners (shareholders). The purpose of this study is to analyze the influence of capital structure, liquidity, profitability, and company size on investment decisions with growth opportunities as moderation variables in textile and garment sub-sector companies listed on the Indonesia Stock Exchange. This research was conducted on textile and garment sub-sector companies listed on the Indonesia Stock Exchange with a sample of 14 companies using saturated sampling techniques. Financial statement data is collected from the Indonesia Stock Exchange website and the websites of the companies sampled. The collected data is then analyzed with Moderated Regression Analysis (MRA). The results showed that capital structure has no effect on investment decisions, liquidity has no effect on investment decisions, profitability has a negative effect on investment decisions, company size has no effect on investment decisions, growth opportunities moderate the relationship of capital structure and profitability on investment decisions and growth opportunities cannot moderate the relationship between liquidity and company size on decisions investment. Keywords: Investment Decision, Capital Structure, Liquidity, Profitability, Firm Size
Pengaruh Modal Usaha, Upah Tenaga Kerja, Dan Lama Usaha Terhadap Pendapatan Umkm Di Kecamatan Majalaya Kabupaten Karawang Umi Widyaningrum; 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.v7i2.7429

Abstract

This study is intended to determine the effect of business capital (X1), labor wages (X2) and length of business (X3) on MSME income (Y) in Majalaya District, Karawang Regency. This study used a quantitative descriptive verification method and data were obtained by distributing questionnaires which were distributed to 92 respondents from MSMEs in Majalaya District, Karawang Regency. Data analysis was carried out using path analysis and the help of the SPSS application version 24. The results showed that the venture capital variable obtained an average score of 4,36, which was categorized as good, the labor wage variable obtained an average score of 4,03, which was categorized as good, the old variable effort obtains an average score of 4,44, which is categorized as very good while the income variable obtains an average score of 4,23, which is categorized as good. The results of the descriptive test show that the variables of business capital and labor wages do not significantly influence MSME income, the magnitude of the influence of these two variables is 1.06% and 0.23%. While the length of business variable affects MSME income, the magnitude of the influence of the length of business variable on MSME income is 52.76%. However, when testing the hypothesis shows that there is a simultaneous effect of business capital, labor wages and length of business on MSME income. The magnitude of the influence of business capital, labor wages and length of business on MSME income is 54.05%. The influence of other variables outside the model is 45.95%. Keywords: Business capital, labor wages, length of business, income
Analisis Keberadaan Kampus Dalam Meningkatkan Pertumbuhan UMKM Dan Hasil Penjualan Pada UMKM Sekitar Kampus UBP Karawang Istighna Al Muna; Dedi Mulyadi; Santi Pertiwi Hari Sandi
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.v7i3.7435

Abstract

This study aims to analyze the existence of a campus on the growth performance of micro, small and medium enterprises on sales results around the campus. The research method used is a qualitative descriptive analysis research. The technique used in this sampling is random sampling, research data collection is carried out by means of the results of interviews and observation techniques on MSME business actors. The number of respondents was 20 MSME business actors. The results of this study indicate that the existence of UBP has prospects in developing a business, increasing business turnover, and generating interest in entrepreneurship around campus. Where there are many types of businesses that can be opened to develop MSME businesses. Business actors only need the latest innovations to make UBP students interested in coming to good places of business. Keywords: Existence of Buana Perjuangan University Campus, Economic growth, UMKM
Analisis Petenapatan Harga Jual Pada UMKM Ayam Bakar Taliwang Pak Lalu Karawang Nelia Wulan Safitri; Dedi Mulyadi; Santi Pertiwi Hari Sandi
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.v7i3.7436

Abstract

This study aims to determine and analyze how to set the selling price of Taliawang Pak Lalu Grilled Chicken. The method used in this study is direct observation of the object under study and interviews to obtain data on data related to the cost of goods produced and the determination of the selling price of MSME production. The data used are primary and secondary data Data Management Techniques and Data Analysis By calculating the entire cost of production raw materials by including factory overhead costs, labor costs, raw material costs, calculation of cost of goods produced and calculation of selling prices. The results of this study are calculated using the cost plus pricing method in table 12 of cost plus pricing costs in the cost plus pricing method using a 30% mark up, which is Rp. 12,000 with a selling price of Rp. 16,000 so that there is a difference, namely where the selling price set by MSMEs Grilled Chicken Taliwang Pak Lalu is currently higher at Rp. 17,000 per portion, if compared with the selling price based on the cost plus pricing method, which is Rp. 16,000 with a profit achievement of 30%, this can cause a price difference of Rp. 1000. Keywords: cost plus production, production cost, selling price
Analisis Biaya Kualitas Lingkungan PT PIP Karawang Imam Nurudin; Yanti Yanti; Rohma Septiawati
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.v7i2.7440

Abstract

The purpose of this study is to provide an overview and new insights into the application of environmental quality costs in manufacturing companies, especially PT PIP Karawang. This type of research is qualitative with a case study approach and uses qualitative descriptive analysis techniques. This research reveals that PT PIP has not classified environmental costs as formulated by Hansen and Mowen. PT PIP Karawang has incurred costs related to environmental quality but the classification is still mixed with other costs related to production activities. Regarding the analysis of environmental quality costs according to PSAK, PT PIP has issued costs related to its environmental activities. However, these costs have not been specifically identified by the company, because the identification carried out by PT PIP in carrying out the stages of environmental cost treatment is treated as factory overhead costs. In addition, there is no recognition and measurement of environmental costs incurred according to PSAK, so PT PIP applies the recognition and measurement of environmental costs in accordance with Company policy. PT PIP Karawang has not reported and disclosed the environmental costs incurred because the disclosure of environmental costs is disclosed as overhead costs, so there is no need for special presentation in the financial statements. In addition, PT PIP Karawang has disclosed the GRI 306 standard regarding disclosure of wastewater (influent) and waste management which consists of reporting the volume of waste, type of waste, transportation of waste in collaboration with a transportation company or a utilization company that already has a license from the Ministry of Environment (KLH). Keywords: Environmental Quality Cost, Hansen & Mowen, PSAK, GRI 306
Pengaruh Persepsi Kemudahan Penggunaan, Persepsi Efektivitas Dan Persepsi Manfaat Terhadap Minat Penggunaan QRIS Sebagai Alat Transaksi Pembayaran Pada Mahasiswa Universitas Buana Perjuangan Karawang Siti Amamilah; 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.v7i2.7444

Abstract

This study aims to determine the effect and analyze the variables of perceived ease of use, perceived effectiveness and perceived benefits on interest in using the Quick Response Code Indonesian Standard (QRIS) as a payment transactions tool for 2019-2020 class students at Buana Perjuangan University, Karawang. In addition, this study also aims to determine the factors that most influence the intention to use QRIS. This study uses a descriptive verification method with a quantitative approach, with a sampling technique that is purposive sampling and uses the slovin formula. This research was conducted using a likert scale questionnaire which was distributed via google form to 100 respondents to management student from the 2019-2020 class of Buana Perjuangan University, Karawang. The data analysis technique uses path analysis with partial and simultaneous hypothesis testing. The results showed that there was a positive relationship between variables X1 and X2, X1 and X3, and X2 and X3. Partially, perceived ease of use has no effect and is not significant on interest in using QRIS. Then the perception of effectiveness partially has no effect and is not significant on the intention to use QRIS and the perceived benefits partially have a positive and significant effect on the intention to use QRIS. Then simultaneously the variables perceived ease of use, perceived effectiveness, and perceived benefits have a significant influence on interest in using QRIS. Keywords: perceived ease of use, perceived effectiveness, perceived benefits and interest in using the QRIS
THE EFFECT OF INNOVATION AND CREATIVITY ON CONSUMER SATISFACTION IN FISHING AND RESTAURANT SMEs H. ROMLI IN PABUARAN SUBANG Zahro Asyifa
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.v7i2.7446

Abstract

The purpose of this research is to identify and clarify the ways in which innovation and creativity at the fishing UMKM and the H.Romli Restaurant contribute to patrons' overall happiness. Explanatory study using a quantitative methodology is used. Sample data were calculated using Non Probability sampling technique with purposive sampling method, and the number of respondents as many as 100 was obtained from the calculation of the Lameslow formula; the population of this study consisted of regular buyers or consumers at fishing UMKM and H.Romli's Restaurant. Multiple linear regression is used in the data collection questionnaire. Research shows that the innovation variable affects customer satisfaction, and the creativity variable affects customer satisfaction, as shown by the t test findings of 4.380 and 4.573, respectively. The F-value of 67.689 indicates that originality and creativity have an effect on client happiness. While other factors account for the remaining 41.7% of the equation, innovation and creativity account for 58.3%. It follows that customers will be content with a company's offerings if those offerings are the result of thoughtful innovation and originality.Keywords: Innovation, Creativity, Consumer Satisfaction
Pengaruh Disiplin Kerja Terhadap Kinerja Karyawan Kud Mina Fajar Sidik Blanakan Subang Agit Riyadi; Enjang Suherman; Flora Patricia Anggela
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.v7i2.7457

Abstract

Work discipline can determine low or high performance, when employees do not obey rules such as time delays when working that are not inaccordance with applicable rules, it will hinder them from completing work on time before the specified deadline. This shows that there are still employee behaviors that are not in line with company expectations, such as employees who often arrive late and employees who are often absent without clear explanations. This study aims to identify, describe, analyze, and explain the relationship between work discipline and employee performance. This research was conducted using a descriptive verification method. The total population of the study was 70 respondents. The samples obtained by the saturated sampling method amounted to 70 respondents covering the entire population. Data analysis techniques using simple linear regression analysis, correlation coefficient test, partial t test, and r test of the coefficient of determination. Based on the results of the descriptive test, work discipline and employee performance are in good criteria. Based on the results of the verification test, work discipline has a positive and significant impact on employee performance with a strong correlation level and an influence contribution of 46.3%. Keywords : Work Discipline, and Employee Perfomance
Analysis Of Determining The Selling Price Of Lavender Residence Housing Using The Full Costing Method (Case Study At PT. Cipta Permata Karya Sukses) Izmi Noviyanti; Puji Isyanto; Neni Sumarni
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

Abstract

This research aims to determine the difference in selling prices between the target costing method carried out by the company and the full costing carried out by researchers at Lavender Residence housing. This study uses qualitative data with data sources received from housing developers. Data collection techniques were carried out by means of interviews, observations, literature studies and documentation in the form of photos and videos. Data analysis by using descriptive analysis method. The results showed that there were several factors in determining the selling price, namely the high price of land and a significant increase in interest rates. In using the full costing method to produce greater profits that is equal to 15%, the company can get the maximum profit when using this method. However, this method cannot be accepted and used by the company because the company is only focused on sales targets so it will continue to use the target costing method as it has done. Keywords: Selling Price, Full Costing Method, Target Costing Method

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