cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
ipm2kpecosting@gmail.com
Phone
-
Journal Mail Official
ipm2kpecosting@gmail.com
Editorial Address
Jl.Gunung Sari Kel.Karya Bakti. Kec.Lubuklinggau Timur II Kota Lubuklinggau Sumatera Selatan
Location
Unknown,
Unknown
INDONESIA
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
 92   93   94   95   96 
Analisis Deskriptif Persepsi Pelaku UMKM Terhadap Pembiayaan Mikro Syariah Purwanto Widodo; Faizi Faizi; Airlangga Surya Kusuma; Salma Asla Salsabila Praza; Hafizh Fadhilah Atmadja
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.v7i3.7564

Abstract

Due to their significant role in economic growth, Micro, Small and Medium Enterprises (MSMEs) are currently the center of attention of the government and the general public. MSMEs serve as a means to create jobs, drive economic progress, and create a private sector, so the development of MSMEs plays an important role in economic development. However, in reality, MSMEs still face many internal and external challenges, one of which is a lack of capital. Therefore, Islamic microfinance is present to assist MSME capital. The main objective of this study is to determine the extent to which MSME actors' perceptions of Islamic microfinance facilities provided by Islamic Financial Institutions (LKS). From the results of the descriptive analysis of this study, it can be seen that the majority of respondents (62%) already know or have heard about Islamic financial products. Even so, this knowledge does not move the majority of respondents to utilize Islamic financial products, where only 34% of respondents have or have had an Islamic bank account, and only 34% of respondents have or are applying for Islamic microfinance. Of the 34% or 61 respondents who have or are applying for Islamic microfinance, the nominal amount applied for by the majority is not too large, which is below 10 million rupiah. Keywords: MSMEs, Sharia Microfinance
Pengaruh Brand ambassador, Brand image, dan Harga terhadap Keputusan Pembelian Pada Konsumen Produk Skincare Scarlett Whitening Di Sidoarjo Afifa Nur Rahma; Vera Firdaus; Dewi Komala Sari
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.v7i2.7643

Abstract

This study aims to find out The Influence of Brand ambassador, Brand image, and Price On Purchase Decisions On Skincare Product Consumer Scarlett Whitening In Sidoarjo City. This study used a quantitative approach with descriptive methods as a research method. The study's population is consumers who have used Scarlett Whitening's Skincare. The study involved a sample of 105 respondents selected according to the Slovin formula and using non-probability sampling methods and using incidental sampling techniques. The data used in this study consisted of primary data obtained from the distribution of questionnaires to respondents through Google Forms media. Quantitative data analysis techniques use Partial Least Square (PLS) to analyze data. The PLS method used is SmartPLS. Based on the research results, it was found that Brand ambassador had a positive and significant influence on Scarlett Whitening Sidoarjo's skincare Purchase Decision. Brand image has a positive and significant influence on Scarlett Whitening Sidoarjo's skincare Purchase Decision. Prices have a positive and significant influence on Scarlett Whitening Sidoarjo's skincare Purchase Decision. In addition, in this context, Brand ambassador, Brand image, and Price have proven to have a significant influence on Scarlett Whitening Sidoarjo's skincare Purchase Decision. Keywords: Brand Ambassador, Brand Image, Price, Purchase Decision
Pengaruh PPN, PPNBM, PKB Serta Pendapatan Terhadap Minat Beli Kendaraan Listrik Di Indonsia Fittriyyah Azhar; Carolyn Lukita; Fista Apriani Sujaya
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.v7i3.7660

Abstract

Minat beli timbul ketika melakukan pembelian menciptakan suatu motivasi yang terus terekam dalam benaknya dan menjadi suatu kegiatan yang sangat kuat yang pada akhirnya ketika seorang konsumen harus memenuhi kebutuhannya akan mengaktualisasikan apa yang ada di dalam benaknya. Tujuan penelitian ini yaitu untuk mencari faktor-faktor yang dapat mempengaruhi minat beli masyarakat terhadap mobil listrik. Alasan peneliti melakukan penelitian ini yaitu daya beli kendaraan bermotor konvensional di Indoesia akan terus meningkat setiap tahunnya, hal ini akan terus mingkat setiap tahunnya. Maka dari itu adapun upaya pemerintah dalam menangani masalah ini yaitu memberlakukan intensif pajak kendaraan bermotor listrik berbasis baterai serperti Intensif PPn, PPnBM serta bebas pengenaan PKB. Selain penanganan masalah pemanasan global, pemerintah turut mendukung perkembangan otomotif produk dalam negeri. Metode penelitian yang digunakan yaitu metode kuantitatif. Metode analisis yang digunakan yaitu ststistik deskriptif, kualitas data, dan uji hipotesis. Penelitian ini dilakukan di Indonesia dengan julah sampel sembanyak 100 orang dari bebagai daerah di Indonesia. Perhitungan sampel menggunakan rumus slovin. Alat uji yang digunakan pada penelitian ini yaitu menggunakan SPSS 26. Temuan pada peneliatian minat beli mobil listrik di Indonesia di pengaruhi secara signifikan dan positif oleh PPn, PPnBM, PKB serta pendapatan.
Analisis Faktor - Faktor Yang Berpengaruh Terhadap Keputusan Pembelian Konsumen E-Commerce Tokopedia Pada Mahasiswa Fakultas Sains Dan Teknologi Universitas Prima Indonesia Shannen Fania Halim; Winda Sri Astuti Doloksaribu; Chyntia Lienedy; Acai Sudirman
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.v7i3.7721

Abstract

This study aims to determine the effect of promotion on e-commerce Tokopedia purchase decision, determine the effect of service quality on e-commerce Tokopedia purchase decision, determine the effect of customer review on e-commerce Tokopedia purchase decision, and determine the effect of promotion, service quality, and customer review on e-commerce Tokopedia purchase decision. This type of research uses descriptive quantitative methods. The population in this study amounted 788 people with a sample of 89 respondents. The data analysis used in this study is Instrument Test, Classical Assumption Test, Multiple Linear Regresion Analysis, Hypotesis Test, and Coefficient of Determination Test (R2). The results of this study are promotion has a positive and significant effect on purchase decision, service quality has a positive and significant effect on purchase decision, customer review has a positive and significant effect on purchase decision, and promotion, service quality and customer review has a positive and significant effect on purchase decision on e-commerce Tokopedia in students of Science and Technology Faculty Prima Indonesia University. Keywords: Promotion, Service Quality, Customer Review, Purchase Decision
Analisis Pengaruh Transformational Leadership Terhadap Produktivitas Kerja Ferdy Leuhery; Heriswanto Heriswanto; A. Ary Setyawan; Agus Suyatno; Carolina Ety Widjayanti
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.v7i2.7722

Abstract

Transformational leadership is a leadership style that has long been discussed in the context of management and organization. The purpose of this study was to analyze the effect of transformational leadership on work productivity. The research method used is a literature study or Library Research with a qualitative approach. The aim is to analyze the comparison of theories about the differentiation between current ratio and profitability ratio on the company's stock price with the help of related references in the literature review. Based on the literature review that has been carried out on the results and discussion from both national and international journals, the conclusions in this article are: Transformational Leadership affects Work Productivity. Good leadership in the form of Transformational Leadership is essentially able to improve the quality and productivity of employee performance in a work environment. Keywords: Transformational leadership, work productivity
Dampak Penerapan Sistem Pengendalian Internal untuk Pencegahan Kecurangan Akuntansi Andi hidayatul Fadlilah; Eko Wiji Pamungkas; A. Ary Setyawan; Carolina Ety Widjayanti; Sari Mustika Widyastuti
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.v7i2.7726

Abstract

The internal control system helps minimize the risk of accounting fraud. With strong internal controls, companies can implement procedures that limit access and responsibility in financial management. The purpose of this study was to analyze the effect of implementing an internal control system for preventing accounting fraud. The research method used is a literature study or Library Research with a qualitative approach. Based on the literature review conducted on the results and discussion, there is a conclusion that internal control plays an important role in preventing accounting fraud in an agency. Keywords: internal control, accounting fraud
Pengaruh Return On Asset (ROA), Net Profit Margin (NPM),Firm Size Dan Leverage Terhadap Deviden Payout Ratio Pada Perusahaan Indeks LQ 45 Yang Terdapat Di Bursa Efek Indonesia Winda Putri Dwita Br Lubis; Nina Purnasari; Rahel Angelina Simalango; Sondang Aida Silalahi
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.v7i3.7737

Abstract

This study aims to examine the effect of ROA (Return on Assets), NPM (Net Profit Margin), Firm Size, Leverage on Dividend Payout Ratio in LQ 45 Index companies on the Indonesia Stock Exchange for the period 2019-2022. Sampling in this study using purposive sampling technique with a total sample of 18 companies. The analysis methods used in this study are descriptive statistics, classical assumption tests including normality tests, multicollinearity tests, autocorrelation tests, heteroscedasticity tests, and hypothesis testing including multiple linear regression analysis, coefficient of determination, f test and t test. In testing the hypothesis in this study, there are partial and simultaneous results. The results partially show that the variable net profit margin has a positive and significant effect on the dividend payout ratio, and return on assets, firm size, leverage has a negative and significant effect on the dividend payout ratio. While the results simultaneously show that the variable return on assets, net profit margin, firm size, and leverage affect the dividend payout ratio in the LQ 45 Index Company Located on the Indonesia Stock Exchange. Keywords: Roa (Return On Assets), Npm (Net Profit Margin), Firm Size, Leverage, Dpr (Dividend Payout Ratio)
Efektivitas Perencanaan Anggaran dan Koordinasi Terhadap Penyerapan Anggaran Belanja Pendidikan Mahdi Mahdi; Fitriningsih Amalo; Supratman Supratman; Nunut Asniar; Bambang Surahman
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.v7i2.7750

Abstract

Education has a very important role in the development of a country, because quality education is the foundation of sustainable social and economic development. The aim is to analyze the effectiveness of budget planning and coordination on the absorption of the education expenditure budget. The research method used is a literature study or Library Research with a qualitative approach. Based on the literature review in this article, it can be concluded as follows (1) Budget planning affects the effectiveness of the absorption of the education expenditure budget. (2) Coordination affects the effectiveness of the absorption of the education expenditure budget. Keywords: budget planning, coordination, education spending budget
Strategi Daya Tarik Celebrity Endorse, Trust, Dan Customer Knowledge Terhadap Keputusan Pembelian Produk Sepeda Motor Honda (Sidoarjo) Faridatul Nur Afifah; Lilik Indayani; Alshaf Pebrianggara
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.v7i2.7797

Abstract

The purpose of this research is to determine the influence of celebrity endorsement, trust, and customer knowledge on purchasing decisions for Honda motorbikes. This research uses quantitative methods with a population of Honda motorbike users in Sidoarjo and this sample consists of 100 respondents. The sampling technique uses nonprobability sampling with purposive sampling. Data collection methods include interviews and questionnaires. Questionnaire using Google Form online. The data analysis technique uses a Likert scale and uses multiple linear regression analysis with the help of the SPSS program. Keywords : celebrity endorsement; trust; customer knowledge; keputusan pembelian
Pengaruh Penanganan Keluhan dan Komunikasi Pemasaran Terhadap Loyalitas Muhammad Ade Kurnia Harahap; Normansyah Normansyah; Siti Nurhayati; Irma M Nawangwulan; Samuel PD Anantadjaya
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.v7i2.7822

Abstract

Customer loyalty is one of the most important aspects in the business world. Retaining existing customers is often more cost-effective than finding new customers. The purpose of this study was to analyze the effect of complaint handling and marketing communication on loyalty. The research method used is a literature study or Library Research with a qualitative approach. Based on the literature review conducted on the results and discussion, it can be concluded as follows: (1) The effect of handling complaints has a positive effect on loyalty (2) The effect of marketing communication has a positive effect on loyalty. Keywords: complaint handling, marketing communication, loyalty

Page 94 of 425 | Total Record : 4250

 92   93   94   95   96 

Filter by Year

2017 2026


Reset
Filter By Issues
All Issue Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 5 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol. 8 No. 1 (2025): COSTING : Journal of Economic, Bussines and Accounting Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 5 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 4 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol. 7 No. 2 (2024): COSTING : Journal of Economic, Bussines and Accounting Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol. 7 No. 1 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol. 6 No. 2 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting Vol. 5 No. 2 (2022): COSTING : Journal of Economic, Bussines and Accounting Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): COSTING : Journal of Economic, Bussines and Accounting Vol 2 No 2 (2019): COSTING : Journal of Economic, Bussines and Accounting Vol 2 No 1 (2018): COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 2 (2018): COSTING : Journal of Economic, Bussines and Accounting Vol 1 No 1 (2017): COSTING : Journal of Economic, Bussines and Accounting More Issue