Journal of Economic, Bussines and Accounting (COSTING)最新文献

{"title":"Analisis Kesejahteraan Karyawan Melalui Penilaian Organizational Citizenship Behavior (OCB) Di Industri Perbankan Solo Raya","authors":"Filda Khoirun Nikmah, Purwati Purwati, Bagas Gumintang","doi":"10.31539/costing.v7i5.11252","DOIUrl":"https://doi.org/10.31539/costing.v7i5.11252","url":null,"abstract":"Langkah atau cara agar terlibat dan memaksimalkan potensi saat bekerja di kantor, dapat dilakukan dengan bekerja sesuai jam kerja, porsi, dan tekanan normal. Meskipun demikian, mentalitas ini masih belum berkembang di kalangan Gen Z, Gen X, Millenial, dan Boomer. Ini dapat menunjukkan bahwa kalangan ini mencerminkan rendahnya organizational Citizenship Behavior (OCB) yang sangat penting untuk kelangsungan hidup organisasi. Karena itu, penting untuk berinvestasi dalam praktik yang meningkatkan kinerja individu, seperti mencapai tingkat kepuasan kerja karyawan yang tinggi, yang akan membuat karyawan merasa didukung dan termotivasi untuk bekerja lebih keras lagi. Karena perusahaan yang memberikan nilai kepada karyawannya dapat mencapai tingkat kinerja terbaik. Tujuan dari penelitian ini adalah untuk mengevaluasi kesejahteraan karyawan yang berfokus pada kebahagiaan di tempat kerja (job satisfaction), menemukan makna dan tujuan bekerja, termasuk perasaan keterlibatan dan komitmen afektif untuk organisasi, dan mengacu pada tingkat keterlibatan dalam pekerjaan dan penyerapan ke tingkat konsentrasi dan keasyikan dalam pekerjaan, yang mengacu pada keterampilan praktis yang harus dimiliki karyawan. Menggunakan struktural kuadrat terkecil parsial pemodelan persamaan (PLS-SEM), studi kuantitatif ini dengan mudah melibatkan 112 karyawan pada Insutri Perbankan di Solo Raya. Hasil penelitian menunjukkan bahwa Job Satisfaction memiliki nilai signifikan secara positif terhadap OCB; Affective Commitment memiliki nilai signifikan secara positif terhadap OCB; Employee Engagement memiliki nilai signifikan secara positif terhadap OCB. \u0000Kata Kunci: Job Satisfaction; Affective Commitment; Employee Engagement; dan OCB \u0000  \u0000ABSTRACT \u0000To engage and maximize potential while working in the office, it can be done by adhering to regular working hours, workload, and normal pressure. However, this mentality has not yet fully developed among Gen Z, Gen X, Millennials, and Boomers. This may indicate a low level of organizational citizenship behavior (OCB), which is crucial for organizational sustainability. Therefore, it is important to invest in practices that enhance individual performance, such as achieving high levels of job satisfaction among employees, which will make them feel supported and motivated to work even harder. Because companies that value their employees can achieve the best performance. The aim of this research is to evaluate employee well-being, focusing on happiness in the workplace (job satisfaction), finding meaning and purpose in work, including feelings of engagement and affective commitment to the organization, and referring to levels of engagement in work and absorption to the extent of concentration and absorption in work, which refers to the practical skills that employees must possess. Using Partial Least Squares-Structural Equation Modeling (PLS-SEM), this quantitative study easily involved 112 employees in the banking industry in Solo Raya. The resu","PeriodicalId":406355,"journal":{"name":"Journal of Economic, Bussines and Accounting (COSTING)","volume":" 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141831964","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}

{"title":"Pengaruh Viral Marketing, Celebrity Endorser, Dan Brand Image Terhadap Keputusan Pembelian Produk Skincare Skintific","authors":"Senjaya Senjaya, H. Hakim, Erina Santo, M. Tahir","doi":"10.31539/costing.v7i5.11245","DOIUrl":"https://doi.org/10.31539/costing.v7i5.11245","url":null,"abstract":"This research is motivated by the aim to determine and analyze the influence of Viral Marketing, Celebrity Endorser, and Brand Image on the purchase decision of Skintific Skincare products. This research approach is based on a quantitative approach. The sample was 97 respondents using Simple random sampling as a sampling technique. Test results that partially and simultaneously Viral Marketing, Celebrity Endorser, and Brand Image have a positive and significant effect on the purchase decision of Skintific Skincare products.","PeriodicalId":406355,"journal":{"name":"Journal of Economic, Bussines and Accounting (COSTING)","volume":" 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141831788","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}

{"title":"Pengaruh Pajak Hotel, Pajak Restoran, Pajak Hiburan Dan Pajak Penerangan Jalan Terhadap Pendapatan Asli Daerah Kabupaten Karawang Tahun 2019-2023","authors":"Ekky Gilang Pamungkas, N. Nurhasanah, Solehudin Solehudin","doi":"10.31539/costing.v7i5.11238","DOIUrl":"https://doi.org/10.31539/costing.v7i5.11238","url":null,"abstract":"This research was conducted to examine the effect of hotel tax, restaurant tax, entertainment tax, and street lighting tax on Karawang Regency's original regional income in 2019 – 2023. The issues discussed are (1) How do hotel taxes, restaurant taxes, entertainment taxes, street lighting taxes work? and local revenue at the Regional Revenue Agency (BAPENDA) of Karawang Regency for the period 2019 – 2023, (2) Does hotel tax have a partial effect on local revenue of Karawang Regency in 2019 – 2023, (3) Does restaurant tax have a partial effect on real income Karawang Regency area in 2019 – 2023, (4) Does the entertainment tax have a partial effect on the original local income of Karawang Regency in 2019 – 2023, (5) Does the street lighting tax have a partial effect on the original local income of Karawang Regency in 2019 – 2023 and ( 6) Do hotel taxes, restaurant taxes, entertainment taxes and street lighting taxes have a simultaneous effect on Karawang Regency's original regional income for 2019 – 2023. The data used in the research was obtained from the 2019 – 2023 Budget Realization Performance Report (LRA). The data analysis technique used is multiple linear regression, with a sample of 60 and the sampling method used in this research is purposive sampling. The results of this research show that hotel tax, restaurant tax, entertainment tax, street lighting tax and local revenue at the Karawang Regency Regional Revenue Agency (BAPENDA) for the 2019 – 2023 period are in the poor category. This is because socio-economic conditions are experiencing pressure due to the Covid-19 pandemic resulting in regional income decreasing very significantly. The partial effect results show that Hotel Tax has a significant effect on Karawang Regency's original regional income in 2019-2023, Restaurant Tax has no effect on Karawang Regency's original regional income in 2019-2023, Entertainment Tax has a significant effect on Karawang Regency's original regional income in 2019-2023 and Street Lighting Tax does not have a significant effect on Karawang Regency's original regional income in 2019-2023. Meanwhile, simultaneously it shows that there is an influence of hotel tax, restaurant tax, entertainment tax and street lighting tax on the Karawang district's original regional income.","PeriodicalId":406355,"journal":{"name":"Journal of Economic, Bussines and Accounting (COSTING)","volume":" 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141832067","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}

{"title":"Analisis Hedonic Shopping Value Terhadap Impulse Buying Melalui Shopping Lifestyle Sebagai Variabel Mediasi (Survei Terhadap Pengguna Lazada Di Kota Sukabumi)","authors":"Diah Nurul Fauzi, K. Komariah, Nor Norisanti","doi":"10.31539/costing.v7i5.11333","DOIUrl":"https://doi.org/10.31539/costing.v7i5.11333","url":null,"abstract":"Tujuan penelitian ini untuk mengetahui pengaruh mediasi gaya hidup belanja dalam hubungan nilai belanja hedonis terhadap pembelian impuls. Metode penelitian yang digunakan dala penelitian ini yaitu metode kuantitatif dengan pendekatan deskriptif kausal. Teknil sampel yang digunakan adalah non probability sampling dengan menyebarkan kuesioner terhadap 165 pengguna Lazada di Kota Sukabumi dengan teknik analisis yaitu Structural Equating Modeling Parsial Least Square (SEM-PLS) dengan bantuan software SmartPls Versi 3.2.9. Hasil penelitian ini menunjukan bahwa Lazada mendorong konsumen memiliki perilaku hedonis, gaya hidup belanja dan pembelian impuls. Nilai belanja hedonis berpengaruh positif dan signifikan terhadap gaya hidup belanja sebesar 0,792. Nilai belanja hedonis berpengaruh positif dan signifikan terhadap pembelian impuls sebesar 0,327. Dan gaya hidup belanja dapat berperan sebagai variabel mediasi pada hubungan antara nilai belanja hedonis dan pembelian impuls namun hubungannya tidak efektif dikarenakan nilai pengaruh tidak langsung lebih kecil dari pada pengaruh langsung, yakni sebesar 0,459.","PeriodicalId":406355,"journal":{"name":"Journal of Economic, Bussines and Accounting (COSTING)","volume":" 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141831531","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}

{"title":"Pengaruh Pengelolaan Keuangan Daerah, Akuntabilitas Dan Transparansi Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten Karawang Tahun 2022","authors":"Yunanti Eva Mandasari, Tubagus Ahmad Darojat, N. Nurhasanah","doi":"10.31539/costing.v7i5.11237","DOIUrl":"https://doi.org/10.31539/costing.v7i5.11237","url":null,"abstract":"This research aims to determine and analyze the influence of financial performance on 3 SKPDs, namely the Secretariat of the Karawang Regency People's Representative Council, the Karawang Regency Regional Inspectorate and the Karawang Regency Regional Financial and Asset Management Agency in 2022 in terms of regional financial management, accountability and transparency. The sample used in this research was 3 SKPD employees with a total of 99 out of a total population of 187 employees. The data analysis method used is a descriptive verification method using primary data types and an analysis method using path analysis. The results of research on correlation analysis show that there is a significant relationship between regional financial management and accountability but has a low level of relationship, there is a significant relationship between accountability and transparency but has a low level of relationship and there is no significant but positive relationship between regional financial management with transparency because it has a very low level of relationship. Meanwhile, the results of path analysis research show that regional financial management partially influences the regional financial performance of Karawang Regency because it has an influence of 13.64%, accountability partially influences the regional financial performance of Karawang Regency because it has an influence of 5.63% and transparency partially influences the regional financial performance of Karawang Regency because it has an influence of 8.55%. Based on the overall results, it shows that regional financial management, accountability and transparency simultaneously influence the regional financial performance of Karawang Regency because it amounts to 27.8% while the remaining 72.2% is the contribution of other variables not studied (ԑ). \u0000 ","PeriodicalId":406355,"journal":{"name":"Journal of Economic, Bussines and Accounting (COSTING)","volume":" 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141831765","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}

{"title":"Pengaruh Viral Marketing, Online Customer Review Dan Kepercayaan Terhadap Keputusan Pembelian Produk Fashion Pada Shopee Di Kota Batam","authors":"Greis Putri Lase, Hikmah Hikmah","doi":"10.31539/costing.v7i5.11364","DOIUrl":"https://doi.org/10.31539/costing.v7i5.11364","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh viral marketing, online customer review, dan kepercayaan terhadap keputusan pembelian produk fashion pada shopee di Kota Batam. Populasi yang digunakan yaitu para pelanggan produk fashion pada shopee, namun tidak diketahui secara pasti jumlahnya. Teknik pengambilan sampel menggunakan rumus Jacob Cohen dengan jumlah perhitungan sebesar 204 responden dengan teknik pengambilan secara non probability sampling. Metode yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Analisis dilakukan menggunakan aplikasi SPSS versi 26, yang meliputi uji kualitas data, uji asumsi klasik, uji pengaruh, dan uji hipotesis. Hasil penelitian menunjukkan bahwa viral marketing, online customer review, dan kepercayaan masing- masing dan secara bersama- sama berpengaruh positif dan signifikan terhadap keputusan pembelian. Temuan pengujian dengan menggunakan koefisien determinasi R2) menunjukan bahwah viral marketing, online customer review dan kepercayaan secara bersama-sama terhadap keputusan pembelian. Selain itu, uji t dan uji F menunjukan bahwa viral marketing, online customer review dan kepercayaan baik secara individu maupun secara keseluruhan, saling berpengaruh secara positif dan signifikan terhadap keputusan pembelian produk fashion di Shopee di Kota Batam. Penemuan ini dapat digunakan untuk meningkatkan strategi dan pengembangan produk fashion di Shopee di masa depan.","PeriodicalId":406355,"journal":{"name":"Journal of Economic, Bussines and Accounting (COSTING)","volume":" 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141832602","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}

{"title":"Pengaruh Citra Merek, Komunikasi Pemasaran, Dan Inovasi Terhadap Loyalitas Konsumen Cadbury Di Kota Batam","authors":"Teresia Veronika Simamora, Hikmah Hikmah","doi":"10.31539/costing.v7i4.11345","DOIUrl":"https://doi.org/10.31539/costing.v7i4.11345","url":null,"abstract":"The chocolate sector in Indonesia has rapidly transformed, driven by evolving formulations that cater to local tastes and preferences. To meet diverse consumer needs and enhance satisfaction, the chocolate industry, particularly Cadbury, continues to innovate in product formulation, flavor, and packaging. This study evaluates the impact of brand image, marketing communication, and innovation on consumer loyalty to Cadbury in Batam. Using a descriptive quantitative methodology, the study targets customers aged 17 and above who have purchased Cadbury chocolate at least twice in Batam City. With an indeterminate population size, the Jacob Cohen formula determined a sample size of 204 respondents. Data was collected through Google Forms and processed using SPSS, including descriptive tests, validity tests, reliability tests, multicollinearity tests, heteroscedasticity tests, coefficient of determination tests, t-tests, and F-tests. Results show that brand image positively and significantly affects customer loyalty. Marketing communication also has a significant positive impact, while innovation plays a crucial role. The combined influence of brand image, marketing communication, and innovation highlights the multifaceted nature of consumer loyalty, with each factor uniquely contributing to overall loyalty.","PeriodicalId":406355,"journal":{"name":"Journal of Economic, Bussines and Accounting (COSTING)","volume":" 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141831649","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}

{"title":"Pengaruh Kemampuan Kerja, Job Burnout, Disiplin Kerja Dan Gaya Kepemimpinan Terhadap Kinerja Karyawan Pada PT Karsa Prima Permata Nusa","authors":"Alpin Wijaya, Fajar Rezeki Ananda Lubis, S. Steven, Thezar Fiqih Hidayat Hasibuan","doi":"10.31539/costing.v7i5.11256","DOIUrl":"https://doi.org/10.31539/costing.v7i5.11256","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh Kemampuan Kerja, Job Burnout, Disiplin Kerja dan Gaya Kepemimpinan secara simultan terhadap Kinerja Karyawan. Pendekatan penelitian ini berdasarkan pendekatan kuantitatif. Populasi dan sampel penelitian adalah 95 responden. Teknik analisa data menggunakan analisis regersi linear berganda. Hasil perhitungan hipotesis secara parsial dan secara bersamaan Kemampuan Kerja, Job Burnout, Disiplin Kerja dan Gaya Kepemimpinan berpengaruh positif dan signifikan terhadap Kinerja Karyawan.","PeriodicalId":406355,"journal":{"name":"Journal of Economic, Bussines and Accounting (COSTING)","volume":" 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141831791","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}

{"title":"Pengaruh Iklan, Harga Dan Brand Ambassador Shopee Terhadap Minat Beli Mahasiswa (Studi Pada Mahasiswa Manajemen Universitas Muhammadiyah Gresik)","authors":"Rizky Abi Fahriantama, Moh. Agung Surianto","doi":"10.31539/costing.v7i5.11363","DOIUrl":"https://doi.org/10.31539/costing.v7i5.11363","url":null,"abstract":"This study aims to determine the effect of advertising, price and brand ambassadors on student buying interest. The type of research used is quantitative research. The sampling technique used slovin with a total sample of 90 respondents. The population used in this study were management students at Muhamaddiyah Gresik University. The data analysis technique used in this study is a multiple linear method. The results of the analysis show that advertising has a significant effect on purchase intention, price has a significant effect on purchase intention and brandambassadors have a significant effect on purchase intention.","PeriodicalId":406355,"journal":{"name":"Journal of Economic, Bussines and Accounting (COSTING)","volume":" 46","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141832138","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}

{"title":"Pengaruh Konservatisme Akuntansi Dan Investment Opportunity Set Terhadap Kualitas Laba Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2020-2022","authors":"Ulum Anggun Setyaningrum, Gideon Setyo Budiwitjaksono","doi":"10.31539/costing.v7i5.11306","DOIUrl":"https://doi.org/10.31539/costing.v7i5.11306","url":null,"abstract":"  \u0000Kualitas laba adalah komponen penting guna mengukur sejauh mana laba yang tersaji dalam laporan keuangan berpengaruh terhadap pengambilan keputusan. Laba yang berkualitas akan menarik minat investor karenaakan membantu memprediksi laba pada masa mendatang. Laba yang berkualitas didasarkan pada pencatatan dan pelaporan informasi keuangan berdasarkan kenyataan yang ada.Penelitian ini memiliki tujuan untuk menguji pengaruh konservatisme akuntansi dan investment opportunity set(IOS) terhadap kualitas labaperusahaan manufaktur yang terdaftar di BEI tahun 2020-2022 dengan  menggunakan pendekatan metode kuantitatif deskriptif. Jumlah populasi sebanyak 229 perusahaan. Teknik pengambilan sampel menggunakan purposive samplingsehingga diperoleh67sampel perusahaan dengan rentang waktu penelitian selama 3 tahun. Jenis datayang digunakanyaitu data sekunder berupa laporan keuangan tahunan auditeddan diambil dari situs resmi BEI. Pengolahan data dalam penelitian ini menggunakan SPSS versi 25. Hasil penelitian dari analisis dan uji hipotesis menunjukkan bahwa konservatisme akuntansidan investment opportunity settidakberpengaruh terhadap kualitas laba.","PeriodicalId":406355,"journal":{"name":"Journal of Economic, Bussines and Accounting (COSTING)","volume":" 35","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141832099","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}