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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 Kebermanfaatan, Kemudahan, Keamanan, Serta Kepuasan Pengguna Dan Kesiapan Teknologi Informasi Terhadap Penggunaan E-Filing Pada Wajib Pajak Polri Indira Puspasari; Baihaqi Baihaqi
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.v7i3.8207

Abstract

E-Filing is a way of submitting tax returns and submitting renewal notices for both periodic and annual tax returns electronically which are carried out online and in real time through an Application Service Provider (ASP). This study aims to determine the factors that influence the use of e-filing for police taxpayers. The variables used in this study are the dependent variable, namely the use of e-filing, while the independent variables are usefulness, convenience, security, user satisfaction, and information technology readiness. The data used in this study are primary data using a questionnaire. Respondents are individual taxpayers in police officers who report tax returns using e-filing with puposive sampling or authoritative sampling methods. The population in this study were police taxpayers. The sample used in this study was 150 respondents. Descriptive statistical test, validity test, reliability test, normality test, heteroscedasticity test, multicolinerity test, determination coefficient test, f statistical test, t statistical test, hypothesis testing used in this study is multiple linear regression analysis. The results of this study indicate that: 1) Benefit has a positive effect on the use of e-filing 2) Ease has a positive effect on the use of e-filing 3) Security has a positive effect on the use of e-filing 4) User satisfaction has a positive effect on the use of e-filing 5) Readiness of technology and information has no effect on the use of e-filing. Keywords : E-Filing, Usefulness, Convenience, Security, User Satisfaction, Technology And Information Readiness.
Pengaruh Penggunaan Mobile Banking Bri Terhadap Continuance Intention Pada Generasi Z Antika Sari; Nikmah Nikmah
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.v7i3.8208

Abstract

Mobile banking is a bank payment transaction service that allows customers to carry out various transactions using smartphones. This research aims to examine the relationship between variables in predicting the intention to continue using BRI mobile banking in generation Z. The variables in this study are continuous intention, satisfaction, calculative commitment, affective commitment, trust, perceived service value, alternative quality, and anxiety. This research method uses quantitative methods, and data collection techniques in this research were carried out using questionnaires and purposive sampling design. The number of respondents was 198 respondents with generation Z research objects. Before the data was analyzed for hypothesis testing, the data was first tested for reliability and validity to ensure that the measures measured were good. Then, the data was analyzed for hypothesis testing using PLS structural equation modeling (SEM). The results of this analysis show that all hypotheses can be supported or are significant. This research also conveys limitations and suggestions for further research. Keywords: Intention To Continue Using, SEM, BRI Mobile Banking, Generation Z
Pengaruh Brand Ambassador, Citra Merek, dan Kualitas Produk Terhadap Minat Beli Pada Produk Lipstik Merek Viva Cosmetics di Kota Surabaya Oktarifa Anggun Saputri; Hery Pudjoprastyono
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.v7i3.8210

Abstract

Dalam lingkungan industri yang semakin kompetitif, perusahaan harus berhati-hati dalam menganalisis perilaku konsumen agar dapat menghitung pangsa pasar barang mereka dengan tepat dan berdampak pada minat beli pelanggan. Berdasarkan hal tersebut, maka tujuan dari penelitian ini adalah untuk menguji dan menilai pengaruh brand ambassador, citra merek, dan kualitas produk terhadap minat beli produk lipstik merek Viva Cosmetics di Surabaya. Metode penelitian yang digunakan adalah penelitian kuantitatif, dengan jumlah sampel sebanyak 104 responden yang sesuai dengan persyaratan pengambilan sampel. Pendekatan Non Probability Sampling dengan metodologi Purposive Sampling digunakan untuk pengambilan sampel. Pendekatan analisis data menggunakan program SMART PLS. Berdasarkan hasil penelitian, duta merek, citra merek, dan kualitas produk semuanya berkontribusi terhadap minat konsumen pada produk lipstik merek Viva Cosmetics. Kata Kunci : Brand Ambassador; Citra Merek; Kualitas Produk; Minat Beli
Pengaruh Profitabilitas Dan Leverage Terhadap Pengurangan Pajak (Penelitian Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022) Diah Andari; Nadila Andriana; Citra Mariana
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.v7i1.8225

Abstract

The Indonesian government is increasingly optimizing tax revenues as a source of income. The implementation of tax collection by the government does not always receive a good response from companies or agencies. The government pays quite a lot of attention to taxes so the government expects tax payments to be as high as possible to finance government programs. However, unlike companies, taxes describe costs or burdens that will reduce a company's net profit, so companies will pay taxes as low as possible. This research aims to know whether profitability and leverage influence tax avoidance in mining sector companies listed on the Indonesia Stock Exchange in 2018-2022. The factors tested in this research are profitability and leverage as the independent variable, while tax avoidance as the dependent variable. The research method used in this research is descriptive and verification. The population in this research is mining sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique used in this research is non-probability sampling with a purposive sampling method. The data analysis used in this research is multiple regression analysis using Eviews 12. The results show that partially and simultaneously, profitability and leverage do not affect tax avoidance. The research results also show that the value of profitability and leverage influencing tax avoidance is 6.51%, and the remaining 93.49% influenced by other variables outside the research. Keywords: profitability, leverage, tax avoidance
Pengaruh Kualitas Produk, Harga, Dan Pelayanan Purna Jual Lampu Merk Hori Terhadap Keputusan Pembelian PT. Fokus Dayautama Di Jakarta Timur Rahadian Ananto; Suadi Sapta Putra; Kumba Digdowiseiso
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (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.v6i2.8229

Abstract

This study aims to analyze the effect of product quality, price, and after-sales service on purchasing decisions of Hori Brand Lamps at PT. Fokus Dayautama in East Jakarta. The population of this study is the consumer of Hori Brand Lights in Jakarta in this study is not known with a sample of 96 workers who handle the installation of street lights by the Department of Highways and Sub-departments based on Anderson's formula. This study uses primary data with data collection methods through questionnaires distributed to 96 respondents. The data analysis technique uses inferential analysis with multiple linear regression and uses the Statistical Product and Service Solution (SPSS) version 26.0 program. The results obtained in this study are product quality has a positive effect on purchasing decisions, price has a positive effect on purchasing decisions and after-sales services have a positive effect on purchasing decisions. Therefore, PT Fokus Dayautama East Jakarta should pay attention to product quality, price, and after- sales service for Hori Brand Lamps on purchasing decisions. Keywords: Product Quality, Price, After Sales Service and Purchase Decision.
Pengaruh Kualitas Produk, Desain Produk Dan Citra Merek Terhadap Keputusan Pembelian Sepeda Motor Honda Beat Dealer Nusantara Sakti Jakarta Barat Fitra Pratama Putra; Suadi Sapta Putra; Kumba Digdowiseiso
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (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.v6i2.8231

Abstract

This study aims to determine the effect of the t test on product quality, product design and brand image variables on purchasing decisions. The sample in this study was 100 respondents who made a decision to purchase a Honda Beat motorcycle dealer Nusantara Sakti. Inferential analysis technique with multiple linear regression and using Statistical Product and Service Solution (SPSS) version 20. From the t test results show that the Product Quality variable (X1) does not have a large influence 0.498 < 1.984 Product Design variable (X2) does not have a significant effect 0.828 < 1.984 and Brand Image (X3) has an influence of 8.098 > 1.984 on purchasing decisions. It can be concluded that product quality and product design have no effect on purchasing decisions and brand image variables affect purchasing decisions. Keywords: Product Quality, Product Design, Brand Image and Purchase Decision.
Pengaruh Kualitas Produk, Persepsi Harga Dan Promosi Penjualan Terhadap Keputusan Pembelian Mobil Suzuki Karimun Wagon R Di PT. Citra Asri Buana Cabang Nanggewer Bogor Annisa Ussolikhah; Suadi Sapta Putra; Kumba Digdowiseiso
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (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.v6i2.8232

Abstract

This research aims to determine and analyze the effect of product quality, price perception and sales promotion on purchasing decisions for Suzuki Karimun Wagon R at PT. Citra Asri Buana, Nanggewer Bogor branch. The research method used in this research is descriptive quantitative with the population in the study of consumers of Suzuki Karimun Wagon R cars. There are 4 (four) variables studied in this study, namely product quality (X1), price perception (X2), sales promotion (X3). and purchasing decisions (Y). The sample used in this study were 100 respondents. The technique used in this research is purposive sampling, namely taking a sample considering certain criteria. By using purposive sampling, it is hoped that the sample will meet the criteria needed in this study, so that the sample answers become more objective. This research data uses primary data by distributing questionnaires with multiple linear regression method which is processed using SPSS 25. The results based on multiple linear regression analysis show that product quality, price perception and sales promotion have a positive and significant effect on purchasing decisions. Based on statistical data analysis, the indicators in this study are valid and the variables are reliable. Keywords: Product Quality, Price Perception, Sales Promotion and Purchase Decision.
Pengaruh Kualitas Produk, Word Of Mouth Dan Kepuasan Pelanggan Terhadap Keputusan Pembelian Tas Texas Collection Ditoko Texas Collection Jakarta Timur Arum Fitri Nuryanti; Suadi Sapta Putra; Kumba Digdowiseiso
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (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.v6i2.8233

Abstract

This study aims to determine the effect of the t test on the variables of product quality, word of mouth and customer satisfaction on purchasing decisions for Texas Collection bags at the texas collection shop in East Jakarta. This research data source uses primary data in the form of a questionnaire, this research data was given to 97 respondents who made purchasing decisions for Texas Collection East Jakarta. The data analysis technique used is multiple linear regression and hypothesis testing using t-statistics that have been processed by SPSS 26. The results showed that product quality (Xl) has a positive and significant influence on purchasing decisions. This can be seen from the results of the t test where ting (2.814> 1.984) Word of Mouth variable (X2) has a positive and significant influence on purchasing decisions. This can be seen from the t test results where ting (5.377> 1.984). The Customer Satisfaction variable (X3) has a positive and significant influence on purchasing decisions. This can be seen from the t test results where ting (2.411 > 1.984). Keywords: Product Quality, Word of Mouth and Customer Satisfaction.
Pengaruh Kualitas Produk, Harga Dan Promosi Terhahadap Keputusan Pembelian Minuman Nu Greantea Nur Adzkia Nabila; Suadi Sapta Putra; Kumba Digdowiseiso Digdowiseiso
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (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.v6i2.8234

Abstract

This study aims to analyze how much influence product quality, price and promotion have on purchasing decisions. This type of research uses a quantitative descriptive method. The information collection method that was tried was using a closed questionnaire to 100 respondents assisted by using the SPSS version 26 program to get the results of the decision to buy nu greantea drinks. The results of the analysis in this study prove that each variable has a significant influence on the dependent variable, namely purchasing decisions. With the results of this study, nu greantea drinks can reach more consumers. Keywords: Product Quality, Price and Promotion, Purchase Decision.
Analisis Kinerja Keuangan Perusahaan Pertambangan Batu Bara Pada Laporan Tahun Buku 2019-2022 Yang Terdaftar Di Bursa Efek Indonesia (Studi Kasus: PT. Bukit Asam Tbk, PT. Indika Energy Tbk, Dan PT Golden Energy Mines Tbk) Yulfiswandi Yulfiswandi; Yudhistira Yudhistira; Irvan Kurniawan; M.Aidil Basri; Miftahul Jannah
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.v7i1.8237

Abstract

The purposeoof thisoresearch is to determineohow corporate socialoresponsibility (CSR) significantly affects the financialoperformance of coalomining companiesolisted on the IndonesiaiStock Exchange from 2019 to 2022. PT. BukitoAsam Tbk, PT. Indika Energy Tbk, and PT GoldenoEnergy Mines Tbk have provided data for this research. This study adopts a quantitative approach. The Indonesian Stock Exchange gallery serves as the data source for this research. Secondary data obtained from the companies' annualoreports are utilized. Data collection and documentation methods can be found on the Indonesian Stock Exchange website (https://idx.co.id/en). The research indicates that corporateosocial responsibilityodoes not significantly impact the financialoperformance of the companies. In other words, corporate social responsibility does not influence Return onoAssets (ROA) or Return onoEquity (ROE). Keywords: Financial Performance, ROA, ROE, Mining, Coal

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