This research was formulated whether or not there are influence of probability, leverage, liquidity, audit quality and tax aggressiveness toward earnings management in financial sector companies listed on the idx 2019-2021. The purpose of the research was to figure out the are influence of probability , leverage, liquidity, audit quality and tax aggressiveness toward earnings management in financial sector companies listed on the idx 2019-2021. This type of research used a quantitative descriptive type. The variables of this research were probability, leverage, liquidity, audit quality, tax aggressiveness and earnings management. The data collection technique used was the documentation method. The documentationmethod was used as the basis for analyzing the data. The documentation was in the form of financial report. The analysis technique used in this research was multiple linear regression analysis. The results of the test for coefficient of determintation obtained an R square result of 0,006 or 6%, which means that the influence of probability, leverage, liquidity, audit quality and tax aggressiveness toward earnings management wasn’t too large. The results showed that probability, liquidity, audit quality and tax aggressiveness had no effect on earnings management, while leverage had an effect on earnings management.
{"title":"Pengaruh Profitabilitas, Leverage, Likuiditas, Kualitas Audit Dan Agresivitas Pajak Terhadap Manajemen Laba Pada Perusahaan Sektor Keuangan Yang Terdaftar Di BEI Tahun 2018 – 2021","authors":"Marcces Christine Harahap, Wenny Wenny, Deasy Arisandy Aruan","doi":"10.31539/costing.v7i4.10726","DOIUrl":"https://doi.org/10.31539/costing.v7i4.10726","url":null,"abstract":"This research was formulated whether or not there are influence of probability, leverage, liquidity, audit quality and tax aggressiveness toward earnings management in financial sector companies listed on the idx 2019-2021. The purpose of the research was to figure out the are influence of probability , leverage, liquidity, audit quality and tax aggressiveness toward earnings management in financial sector companies listed on the idx 2019-2021. This type of research used a quantitative descriptive type. The variables of this research were probability, leverage, liquidity, audit quality, tax aggressiveness and earnings management. The data collection technique used was the documentation method. The documentationmethod was used as the basis for analyzing the data. The documentation was in the form of financial report. The analysis technique used in this research was multiple linear regression analysis. The results of the test for coefficient of determintation obtained an R square result of 0,006 or 6%, which means that the influence of probability, leverage, liquidity, audit quality and tax aggressiveness toward earnings management wasn’t too large. The results showed that probability, liquidity, audit quality and tax aggressiveness had no effect on earnings management, while leverage had an effect on earnings management.","PeriodicalId":406355,"journal":{"name":"Journal of Economic, Bussines and Accounting (COSTING)","volume":"47 20","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141818000","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-21DOI: 10.31539/costing.v7i5.11277
Amilia Azzahro, S. Hanoum
Coffee has grown into a high-value commodity in international trade, contributing significantly to global GDP and creating millions of jobs worldwide. This study aims to analyze the value chain of the coffee industry in East Java, identify the root cause of the low margins obtained by coffee farmers, and provide recommendations to increase their income and efficiency in the supply chain. The methodology used included primary data collection through in-depth interviews with coffee supply chain actors in East Java and analysis using fishbone diagrams to identify factors causing low margins of coffee farmers, such as limited market access, inadequate processing equipment, and conventional drying methods. The results of the study show that coffee farmers get the lowest profit margin, less than 10%, due to low efficiency and productivity. The recommendations included digital technology training, financial assistance for equipment, and low-interest credit programs for coffee farmers. The implementation of this recommendation is expected to increase the efficiency, productivity, and profit margins of coffee farmers in East Java, increasing their competitiveness in the global market. The study also highlights the need for multi-stakeholder support and long-term evaluation to measure the effectiveness of proposed interventions.
{"title":"Evaluation Of Coffee Supply Chain Performance Using Value Chain Analysis And Fishbone Diagram (Case Study On Coffee Farmers In East Java)","authors":"Amilia Azzahro, S. Hanoum","doi":"10.31539/costing.v7i5.11277","DOIUrl":"https://doi.org/10.31539/costing.v7i5.11277","url":null,"abstract":"Coffee has grown into a high-value commodity in international trade, contributing significantly to global GDP and creating millions of jobs worldwide. This study aims to analyze the value chain of the coffee industry in East Java, identify the root cause of the low margins obtained by coffee farmers, and provide recommendations to increase their income and efficiency in the supply chain. The methodology used included primary data collection through in-depth interviews with coffee supply chain actors in East Java and analysis using fishbone diagrams to identify factors causing low margins of coffee farmers, such as limited market access, inadequate processing equipment, and conventional drying methods. The results of the study show that coffee farmers get the lowest profit margin, less than 10%, due to low efficiency and productivity. The recommendations included digital technology training, financial assistance for equipment, and low-interest credit programs for coffee farmers. The implementation of this recommendation is expected to increase the efficiency, productivity, and profit margins of coffee farmers in East Java, increasing their competitiveness in the global market. The study also highlights the need for multi-stakeholder support and long-term evaluation to measure the effectiveness of proposed interventions. \u0000 ","PeriodicalId":406355,"journal":{"name":"Journal of Economic, Bussines and Accounting (COSTING)","volume":"54 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141818142","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-21DOI: 10.31539/costing.v7i5.11201
I. Kadek, Jesta Askara, Ferry Adang, Kata Kunci, Kompetensi, Pengalaman Kerja, Dan Kemampuan, Mendeteksi Kecurangan
Sehatnya perekonomian adalah fondasi utama bagi pembangunan berkelanjutan suatu negara, dengan sektor perbankan berperan vital sebagai lembaga intermediasi. Bank Perekonomian Rakyat (BPR) memainkan peran penting dalam menyediakan layanan keuangan kepada masyarakat, khususnya di daerah yang kurang terjangkau oleh bank umum. Namun, BPR rentan terhadap risiko kecurangan yang dapat mempengaruhi stabilitas operasionalnya. Pengawasan yang efektif oleh Otoritas Jasa Keuangan (OJK) sangat diperlukan untuk memastikan kepatuhan dan tata kelola yang baik, mengingat beberapa BPR di Bali telah mengalami pencabutan izin usaha akibat praktik perbankan yang tidak sehat dan manajemen yang buruk. Penelitian ini bertujuan untuk mengkaji pengaruh kompetensi dan pengalaman kerja terhadap kemampuan mendeteksi kecurangan di BPR Provinsi Bali. Data penelitian dikumpulkan melalui kuesioner menggunakan Google Forms dengan 131 responden, dan dianalisis menggunakan pendekatan Partial Least Square. Hasil penelitian menunjukkan bahwa kompetensi dan pengalaman kerja memiliki pengaruh positif terhadap kemampuan mendeteksi kecurangan. Penelitian ini menyimpulkan bahwa auditor internal dengan kompetensi dan pengalaman kerja yang tinggi lebih mampu mendeteksi kecurangan. Rekomendasi untuk penelitian selanjutnya adalah menambahkan faktor-faktor lain yang mempengaruhi kemampuan mendeteksi kecurangan.
{"title":"Pengaruh Kompetensi Dan Pengalaman Kerja Pada Kemampuan Mendeteksi Kecurangan (Study Empiris Sistem Pengendalian Internal Pada Seluruh Bank Perekonomian Rakyat (BPR) di Provinsi Bali)","authors":"I. Kadek, Jesta Askara, Ferry Adang, Kata Kunci, Kompetensi, Pengalaman Kerja, Dan Kemampuan, Mendeteksi Kecurangan","doi":"10.31539/costing.v7i5.11201","DOIUrl":"https://doi.org/10.31539/costing.v7i5.11201","url":null,"abstract":"Sehatnya perekonomian adalah fondasi utama bagi pembangunan berkelanjutan suatu negara, dengan sektor perbankan berperan vital sebagai lembaga intermediasi. Bank Perekonomian Rakyat (BPR) memainkan peran penting dalam menyediakan layanan keuangan kepada masyarakat, khususnya di daerah yang kurang terjangkau oleh bank umum. Namun, BPR rentan terhadap risiko kecurangan yang dapat mempengaruhi stabilitas operasionalnya. Pengawasan yang efektif oleh Otoritas Jasa Keuangan (OJK) sangat diperlukan untuk memastikan kepatuhan dan tata kelola yang baik, mengingat beberapa BPR di Bali telah mengalami pencabutan izin usaha akibat praktik perbankan yang tidak sehat dan manajemen yang buruk. Penelitian ini bertujuan untuk mengkaji pengaruh kompetensi dan pengalaman kerja terhadap kemampuan mendeteksi kecurangan di BPR Provinsi Bali. Data penelitian dikumpulkan melalui kuesioner menggunakan Google Forms dengan 131 responden, dan dianalisis menggunakan pendekatan Partial Least Square. Hasil penelitian menunjukkan bahwa kompetensi dan pengalaman kerja memiliki pengaruh positif terhadap kemampuan mendeteksi kecurangan. Penelitian ini menyimpulkan bahwa auditor internal dengan kompetensi dan pengalaman kerja yang tinggi lebih mampu mendeteksi kecurangan. Rekomendasi untuk penelitian selanjutnya adalah menambahkan faktor-faktor lain yang mempengaruhi kemampuan mendeteksi kecurangan.","PeriodicalId":406355,"journal":{"name":"Journal of Economic, Bussines and Accounting (COSTING)","volume":"38 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141818260","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-21DOI: 10.31539/costing.v7i5.11426
Sabina Sabina, Lilik Handajani
The banking industry in Indonesia is experiencing significant disruption due to the development of information and communication technology. Disruption brings new innovations that change the way banks serve customers. One form of disruptive innovation is fintech (fintech technology) which offers financial services that are more accessible, cheap and efficient. Disclosure of disruptive innovations is important for banks to inform stakeholders about their strategies and plans to deal with disruption. This disclosure can improve the transparency and accountability of banks, as well as help investors and creditors in assessing risks and investment opportunities. This study aims to determine the effect of financial capital, human capital and organizational capital on the disclosure of disruptive innovation in the Indonesian banking sector. The population in this study are banking companies listed on the IDX in 2018-2022. This study uses purposive sampling technique. Based on these criteria and sampling techniques, 45 banking sector companies were obtained with a five-year observation period, so that the total sample obtained was 225 samples. The data analysis technique used is panel data regression with the eviews 12 application. The results of this study indicate that financial capital and human capital affect the disclosure of disruptive innovation in the Indonesian banking sector. Meanwhile, organizational capital has no effect on the disclosure of disruptive innovation. This study also found that the level of debt, bank size and ROA as control variables were unable to show the effect of disclosure on disruptive innovation in the Indonesian banking sector.
{"title":"Pengungkapan Inovasi Disruptif Sektor Perbankan Indonesia","authors":"Sabina Sabina, Lilik Handajani","doi":"10.31539/costing.v7i5.11426","DOIUrl":"https://doi.org/10.31539/costing.v7i5.11426","url":null,"abstract":"The banking industry in Indonesia is experiencing significant disruption due to the development of information and communication technology. Disruption brings new innovations that change the way banks serve customers. One form of disruptive innovation is fintech (fintech technology) which offers financial services that are more accessible, cheap and efficient. Disclosure of disruptive innovations is important for banks to inform stakeholders about their strategies and plans to deal with disruption. This disclosure can improve the transparency and accountability of banks, as well as help investors and creditors in assessing risks and investment opportunities. This study aims to determine the effect of financial capital, human capital and organizational capital on the disclosure of disruptive innovation in the Indonesian banking sector. The population in this study are banking companies listed on the IDX in 2018-2022. This study uses purposive sampling technique. Based on these criteria and sampling techniques, 45 banking sector companies were obtained with a five-year observation period, so that the total sample obtained was 225 samples. The data analysis technique used is panel data regression with the eviews 12 application. The results of this study indicate that financial capital and human capital affect the disclosure of disruptive innovation in the Indonesian banking sector. Meanwhile, organizational capital has no effect on the disclosure of disruptive innovation. This study also found that the level of debt, bank size and ROA as control variables were unable to show the effect of disclosure on disruptive innovation in the Indonesian banking sector.","PeriodicalId":406355,"journal":{"name":"Journal of Economic, Bussines and Accounting (COSTING)","volume":"31 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141818277","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-21DOI: 10.31539/costing.v7i5.11254
Roby Irawan, Rajiv Dharma Mangruwa
Tujuan penelitian ini untuk mengetahui dan menjelaskan pengaruh promosi Instagram dan brand image terhadap keputusan pembelian konsumen Starbucks dengan brand trust sebagai variabel intervening pada media sosial Instagram. Metodologi yang digunakan dalam penelitian adalah metode kuantitatif. Populasi dalam penelitian ini memiliki jumlah 200 sampel, dengan menggunakan metode non-probability sampling untuk menentukan sampel dan purposive sampling untuk Teknik pengambilan sampel. Pengumpulan data menggunakan kuisioner melalui Google Form, dan Teknik analisis data yang digunakan dalam penelitian ini adalah SEM-PLS dengan software SmartPLS 3.0. Berdasarkan hasil penelitian, promosi berpengaruh secara positif dan signifikan terhadap brand trust, brand image berpengaruh secara positif dan signifikan terhadap brand trust, promosi berpengaruh secara positif dan signifikan terhadap keputusan pembelian, brand image berpengaruh secara positif dan signifikan terhadap keputusan pembelian, brand trust berpengaruh secara positif dan signifikan terhadap keputusan pembelian, variabel promosi berpengaruh positif dan signifikan terhadap variabel keputusan pembelian melalui brand trust, variabel brand image berpengaruh positif dan signifikan terhadap variabel keputusan pembelian melalui brand trust. Saran yang dapat diberikan pada Starbucks adalah menjaga citra positif terhadap merek, terus melakukan promosi, memperhatikan kepercayaan konsumen terhadap merek. Dengan memperhatikan saran yang ada, Starbucks diharapkan dapat terus meningkatkan strategi pemasarannya melalui Instagram dan dapat memanfaatkan promosi, brand image, dan brand trust untuk meningkatkan keputusan pembelian.
{"title":"Pengaruh Promosi Instagram dan Brand Image Terhadap Keputusan Pembelian Konsumen Starbucks Dengan Brand Trust Sebagai Variabel Intervening Pada Media Sosial Instagram","authors":"Roby Irawan, Rajiv Dharma Mangruwa","doi":"10.31539/costing.v7i5.11254","DOIUrl":"https://doi.org/10.31539/costing.v7i5.11254","url":null,"abstract":"Tujuan penelitian ini untuk mengetahui dan menjelaskan pengaruh promosi Instagram dan brand image terhadap keputusan pembelian konsumen Starbucks dengan brand trust sebagai variabel intervening pada media sosial Instagram. Metodologi yang digunakan dalam penelitian adalah metode kuantitatif. Populasi dalam penelitian ini memiliki jumlah 200 sampel, dengan menggunakan metode non-probability sampling untuk menentukan sampel dan purposive sampling untuk Teknik pengambilan sampel. Pengumpulan data menggunakan kuisioner melalui Google Form, dan Teknik analisis data yang digunakan dalam penelitian ini adalah SEM-PLS dengan software SmartPLS 3.0. Berdasarkan hasil penelitian, promosi berpengaruh secara positif dan signifikan terhadap brand trust, brand image berpengaruh secara positif dan signifikan terhadap brand trust, promosi berpengaruh secara positif dan signifikan terhadap keputusan pembelian, brand image berpengaruh secara positif dan signifikan terhadap keputusan pembelian, brand trust berpengaruh secara positif dan signifikan terhadap keputusan pembelian, variabel promosi berpengaruh positif dan signifikan terhadap variabel keputusan pembelian melalui brand trust, variabel brand image berpengaruh positif dan signifikan terhadap variabel keputusan pembelian melalui brand trust. Saran yang dapat diberikan pada Starbucks adalah menjaga citra positif terhadap merek, terus melakukan promosi, memperhatikan kepercayaan konsumen terhadap merek. Dengan memperhatikan saran yang ada, Starbucks diharapkan dapat terus meningkatkan strategi pemasarannya melalui Instagram dan dapat memanfaatkan promosi, brand image, dan brand trust untuk meningkatkan keputusan pembelian.","PeriodicalId":406355,"journal":{"name":"Journal of Economic, Bussines and Accounting (COSTING)","volume":"100 44","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141818416","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-21DOI: 10.31539/costing.v7i5.11263
Irene Kanina Ratih, Lissa Roesdiana Noer
The tourism industry is currently experiencing significant growth and plays a pivotal role in the global economy and contributes significantly to the global Gross Domestic Product (GDP). However, research examining the tourism industry will decline in 2024, especially those related to the topic of the influence of tourist experiences on satisfaction and intention to visit again. So, it is important to conduct further research to enrich research in similar fields and topics. This study aims to map the trend, conceptual structure, and know what kind of tourist experience are used to influence satisfaction and revisit intention in tourism research using bibliometrics and content analysis method, with data sourced from the Scopus and Web of Science databases, totaling 155 papers. From these papers, it is evident that the trends or keywords strongly related to this study's topic are "satisfaction," "loyalty" and "antecedents". Additionally, the tourist experiences that often influence tourists’ satisfaction and revisit intention are memorable and emotional experiences consisting of positive emotion, service, quality of destination, destination image, and culture. Therefore, marketers or organizations should continue to improve the quality and services at tourist attractions so that they can provide tourists with a good experience.
旅游业目前正在经历大幅增长，在全球经济中发挥着举足轻重的作用，对全球国内生产总值（GDP）做出了巨大贡献。然而，对旅游业的研究在 2024 年将会减少，尤其是与游客体验对满意度和再次访问意向的影响这一主题相关的研究。因此，必须开展进一步研究，以丰富类似领域和主题的研究。本研究采用文献计量学和内容分析法，从 Scopus 和 Web of Science 数据库中获取数据，共计 155 篇论文，旨在绘制旅游研究的趋势图、概念结构图，并了解哪些旅游体验被用来影响满意度和重游意向。从这些论文中可以看出，与本研究主题密切相关的趋势或关键词是 "满意度"、"忠诚度 "和 "前因"。此外，通常影响游客满意度和重游意向的旅游体验是由积极情感、服务、目的地质量、目的地形象和文化构成的难忘的情感体验。因此，营销者或组织应不断提高旅游景点的质量和服务，从而为游客提供良好的体验。
{"title":"Impact Of Tourist Experience On Satisfaction And Revisit Intention: A Bibliometric Review And Content Analysis","authors":"Irene Kanina Ratih, Lissa Roesdiana Noer","doi":"10.31539/costing.v7i5.11263","DOIUrl":"https://doi.org/10.31539/costing.v7i5.11263","url":null,"abstract":"The tourism industry is currently experiencing significant growth and plays a pivotal role in the global economy and contributes significantly to the global Gross Domestic Product (GDP). However, research examining the tourism industry will decline in 2024, especially those related to the topic of the influence of tourist experiences on satisfaction and intention to visit again. So, it is important to conduct further research to enrich research in similar fields and topics. This study aims to map the trend, conceptual structure, and know what kind of tourist experience are used to influence satisfaction and revisit intention in tourism research using bibliometrics and content analysis method, with data sourced from the Scopus and Web of Science databases, totaling 155 papers. From these papers, it is evident that the trends or keywords strongly related to this study's topic are \"satisfaction,\" \"loyalty\" and \"antecedents\". Additionally, the tourist experiences that often influence tourists’ satisfaction and revisit intention are memorable and emotional experiences consisting of positive emotion, service, quality of destination, destination image, and culture. Therefore, marketers or organizations should continue to improve the quality and services at tourist attractions so that they can provide tourists with a good experience. \u0000 ","PeriodicalId":406355,"journal":{"name":"Journal of Economic, Bussines and Accounting (COSTING)","volume":"99 32","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141818580","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-21DOI: 10.31539/costing.v7i5.11481
Ridha Kholidah, Asep. M Ramdan, Sopyan Sauri
Bagi organisasi atau perusahaan saat ini, media sosial banyak digunakan sebagai media atau alat untuk melakukan komunikasi pemasaran. Taktik dan strategi disusun berdasarkan kapabilitas yang dimiliki dan target yang ingin diraih bagi suatu perusahaan. Tujuan penelitian ini adalah untuk mengetahui pengaruh social media influencer terhadap impulse buying yang dimediasi oleh cobtent marketing pada produk Skintific di Kota Sukabumi. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan pendekatan deskriptif dan analisis asosiatif. Sampel pada penelitian ini sebanyak 120 responden yang merupakan pengguna produk Skintific dari 6 kelurahan di Kota Sukabumi. Data diperoleh melalui kuesioner penelitian yang disebarkan seluruh sampel berisi 24 pernyataan mengenai variabel social media influencer, content marketing dan impulse buying. Selanjutnya data yang diperoleh akan dilakukan berbagai pengujian seperti uji validitas dan reabilitas menggunakan bantuan software PLS 4.1.0. Hasil penelitian menunjukan pengaruh signifikan antara social media influencer dapat meningkatkan pembelian impulse buying pada pengguna Skintific di Kota Sukabumi.
{"title":"Analisis Social Media Influencer Terhadap Impulse Buying Melalui Content Marketing Sebagai Varaibel Mediasi Pada Pengguna Kosmetik Di Indonesia","authors":"Ridha Kholidah, Asep. M Ramdan, Sopyan Sauri","doi":"10.31539/costing.v7i5.11481","DOIUrl":"https://doi.org/10.31539/costing.v7i5.11481","url":null,"abstract":"Bagi organisasi atau perusahaan saat ini, media sosial banyak digunakan sebagai media atau alat untuk melakukan komunikasi pemasaran. Taktik dan strategi disusun berdasarkan kapabilitas yang dimiliki dan target yang ingin diraih bagi suatu perusahaan. Tujuan penelitian ini adalah untuk mengetahui pengaruh social media influencer terhadap impulse buying yang dimediasi oleh cobtent marketing pada produk Skintific di Kota Sukabumi. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan pendekatan deskriptif dan analisis asosiatif. Sampel pada penelitian ini sebanyak 120 responden yang merupakan pengguna produk Skintific dari 6 kelurahan di Kota Sukabumi. Data diperoleh melalui kuesioner penelitian yang disebarkan seluruh sampel berisi 24 pernyataan mengenai variabel social media influencer, content marketing dan impulse buying. Selanjutnya data yang diperoleh akan dilakukan berbagai pengujian seperti uji validitas dan reabilitas menggunakan bantuan software PLS 4.1.0. Hasil penelitian menunjukan pengaruh signifikan antara social media influencer dapat meningkatkan pembelian impulse buying pada pengguna Skintific di Kota Sukabumi.","PeriodicalId":406355,"journal":{"name":"Journal of Economic, Bussines and Accounting (COSTING)","volume":"48 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141818085","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-21DOI: 10.31539/costing.v7i5.11344
Haniek Listyorini, Deni Somantri
Sebagai hotel yang sudah menjadi pemain lama dalam industri dan bertahan hingga kini umumnya karena telah memiliki reputasi yang baik di tengah masyarakat. Derasnya persaingan usaha perhotelan memperketat persaingan, sehingga perlu diuji apakah reputasi saja dapat mempengaruhi niat pemesanan tamu hotel, atau membutuhkan kuatnya keterikatan pelanggan dengan hotel tersebut. Penelitian ini bertujuan untuk menguji faktor reputasi sebagai penyebab terjadinya niat pemesanan tamu hotel dengan keterkaitan (attachment) sebagai faktor yang memediasi pengaruh tersebut. Untuk dapat menjawab tujuan tersebut maka digunakan metode penelitian kuantitatif dengan SMART PLS sebagai alat analisisnya untuk menguji outer model maupun inner model agar dapat menentukan penerimaan atau penolakan hipotesis pada sampel 100 tamu yang telah melakukan pemesanan di Hotel Patra Bandung sebagai responden. Dari penelitian ini diperoleh hasil yang menunjukan bahwa Reputasi berpengaruh terhadap niat pemesanan hotel baik secara langsung maupun tidak langsung melalui keterikatan tamu. Hal ini memberikan konfirmasi bahwa hotel yang telah bermain lama dalam industri perlu mempertahankan reputasi yang dapat menguatkan keterikatan pelanggan sehingga menghasilkan niat tamu untuk melakukan pemesanan layanan hotel.
作为行业中的老牌酒店，能够存活至今，一般都是因为在社会上有着良好的口碑。酒店业的快速竞争加剧了竞争的激烈程度，因此需要检验是仅凭声誉就能影响酒店客人的预订意向，还是需要顾客对酒店有强烈的依恋。本研究旨在研究声誉因素作为酒店客人预订意向的原因，而依恋则是这种影响的中介因素。为实现上述目标，本研究采用定量研究方法，以 SMART PLS 作为分析工具，对外部模型和内部模型进行检验，以确定是否接受或拒绝以在 Patra Bandung 酒店预订的 100 位客人为样本的假设。研究结果表明，声誉对酒店预订意向有直接和间接的影响。这证实了在行业中经营时间较长的酒店需要保持声誉，以增强顾客的依恋感，从而产生预订酒店服务的意向。
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Pub Date : 2024-07-21DOI: 10.31539/costing.v7i5.11342
Shabira Prihar Anindita, Dyah Ratnawati
This research is to evaluate and show the influence of share ownership structure, which is separated into institutional and management ownership, capital structure, and profitability on firm value in pharmaceutical subsector businesses listed on the Indonesia Stock Exchange (IDX) between 2017 and 2022. This is a quantitative analysis based on secondary data from the annual and sustainability reports of pharmaceutical subsector enterprises listed on the Indonesia Stock Exchange between 2017 and 2022. This analysis included pharmaceutical businesses listed on the Indonesia Stock Exchange between 2017 and 2022. The sample research approach employed was quota sampling, which yielded nine firms. The outcomes of this study reveal that institutional ownership, capital structure, and profitability all have an influence on firm value, while management ownership has no impact.
{"title":"Pengaruh Struktur Kepemilikan Saham, Struktur Modal, Dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Farmasi Yang Terdaftar Di BEI Tahun 2017-2022","authors":"Shabira Prihar Anindita, Dyah Ratnawati","doi":"10.31539/costing.v7i5.11342","DOIUrl":"https://doi.org/10.31539/costing.v7i5.11342","url":null,"abstract":"This research is to evaluate and show the influence of share ownership structure, which is separated into institutional and management ownership, capital structure, and profitability on firm value in pharmaceutical subsector businesses listed on the Indonesia Stock Exchange (IDX) between 2017 and 2022. This is a quantitative analysis based on secondary data from the annual and sustainability reports of pharmaceutical subsector enterprises listed on the Indonesia Stock Exchange between 2017 and 2022. This analysis included pharmaceutical businesses listed on the Indonesia Stock Exchange between 2017 and 2022. The sample research approach employed was quota sampling, which yielded nine firms. The outcomes of this study reveal that institutional ownership, capital structure, and profitability all have an influence on firm value, while management ownership has no impact. \u0000 ","PeriodicalId":406355,"journal":{"name":"Journal of Economic, Bussines and Accounting (COSTING)","volume":"20 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141818450","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-07-21DOI: 10.31539/costing.v7i5.11483
Elah Elah, A. M. Ramdan, Nor Norisanti
Tourism travel at this time has become a lifestyle for the community, along with the times, the tourism sector continues to grow along with the development of information, transportation and technology. Which makes it easier for people to do the buying and selling process digitally such as the help of e-commerce and websites. The tourism industry is currently very tight, making the competitiveness between destination managers even higher. So that Tiket.com as one of the destination providers is not always the first choice of the community in using these travel services which has an impact on decreasing consumer transactional interest in Tiket.com. The purpose of the study is to ascertain how website quality and e-trust as mediation affect online booking intention. This research uses quantitative research methods with a descriptive approach. The sampling method used was the probability sample approach used, by distributing questionnaires to 180 tiket.com application users in Sukabumi City. The data analysis technique used was using SmartPLS software version 3.2.9. The results of this research show that the significant influence between website quality can increase online booking intention on Tiket.com application users in Sukabumi City.
{"title":"Analisis Website Quality Terhadap Online Booking Intention Melalui E-Trust Pada Website Online Travel Agent","authors":"Elah Elah, A. M. Ramdan, Nor Norisanti","doi":"10.31539/costing.v7i5.11483","DOIUrl":"https://doi.org/10.31539/costing.v7i5.11483","url":null,"abstract":"Tourism travel at this time has become a lifestyle for the community, along with the times, the tourism sector continues to grow along with the development of information, transportation and technology. Which makes it easier for people to do the buying and selling process digitally such as the help of e-commerce and websites. The tourism industry is currently very tight, making the competitiveness between destination managers even higher. So that Tiket.com as one of the destination providers is not always the first choice of the community in using these travel services which has an impact on decreasing consumer transactional interest in Tiket.com. The purpose of the study is to ascertain how website quality and e-trust as mediation affect online booking intention. This research uses quantitative research methods with a descriptive approach. The sampling method used was the probability sample approach used, by distributing questionnaires to 180 tiket.com application users in Sukabumi City. The data analysis technique used was using SmartPLS software version 3.2.9. The results of this research show that the significant influence between website quality can increase online booking intention on Tiket.com application users in Sukabumi City.","PeriodicalId":406355,"journal":{"name":"Journal of Economic, Bussines and Accounting (COSTING)","volume":"39 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141818429","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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