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Transekonomika : Akuntansi, Bisnis dan Keuangan
Published by Transpublika Publisher
ISSN : 28097866     EISSN : 28096851     DOI : https://doi.org/10.55047/transekonomika
Core Subject : Economy,
Economics, Econometrics & Finance
Transekonomika : Akuntansi, Bisnis dan Keuangan, publish by Transpublika Research Center, for sources of information and communication for academics and observers about science and methodology. Published papers are the upshots of research, reflection, and actual critical studies with respect to the themes of Accounting, Business, Management, Finances, Public administration and Social studies. All papers are double blind peer-reviewed and published six (6) times in a year.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 15 Documents
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Search results for , issue "Vol. 4 No. 3 (2024): May 2024" : 15 Documents clear
PENGARUH KINERJA KEUANGAN, KINERJA SOSIAL DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH TUJUAN PEMBANGUNAN BERKELANJUTAN PADA PERUSAHAAN BUMN DI INDONESIA Sutrisno, Sutrisno; Muda, Iskandar; Kholis, Azizul
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 3 (2024): May 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i2.623

Abstract

This research aims to analyze the influence of financial performance, social performance and environmental performance on company value in state-owned companies in Indonesia. Apart from that, this research also aims to find out whether sustainable development goals can moderate this model. The research design uses a casual comparative research design, namely investigating possible cause-and-effect relationships using a quantitative approach. The data used is secondary data obtained from state-owned companies for the period 2018 to 2022. The analysis technique used is panel data regression analysis and interaction tests (moderation tests) which are analyzed using the help of the Eviews version 10 application. The results of the research show that financial performance, performance social and environmental performance influence company value. Development objectives moderate environmental performance on company value. However, sustainable development goals cannot moderate financial performance and social performance on company value.
FINANCIAL LITERACY AND CULINARY SMEs Suprihandari, Miya Dewi; Kamudu, Fitria; Haider, Ajlal
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 3 (2024): May 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.625

Abstract

Traditional food plays a significant role in the lives of people all over the world, including Indonesia. The combination of society and culinary creates a unique bond that is always fascinating to explore. Many individuals who run traditional food businesses have achieved unimaginable success, such as owning houses and vehicles. When we observe the process of these simple culinary businesses, it becomes clear that they alone cannot fulfill all of their daily needs. In this article, we will qualitatively describe the importance of accounting for the behavior of traditional Indonesian food from ancient times to the present. By examining the existing evidence, it is evident that these simple culinary businesses have thrived in the community for many decades. Accounting for the behavior of traditional Indonesian food businesses is essential for understanding their impact on the local economy and society. By studying their practices and strategies, we can gain insights into how these businesses have managed to thrive and adapt to changing market conditions.
ANALYSIS OF THE EFFECT OF FACILITATING CONDITIONS AND ELECTRONIC WORDS OF MOUTH ON AIRLINES TICKET PURCHASE DECISION THROUGH TRUST AS A MEDIATING VARIABLE Sudarman, Daman; Sabaruddin, Sabaruddin
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 3 (2024): May 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.627

Abstract

In today's digital age, technology advancements have transformed how consumers buy airline tickets, with facilitating conditions, Electronic Word of Mouth (EWOM), and trust playing pivotal roles in the decision-making process. Understanding these factors through the UTAUT can help airlines and travel agencies enhance their digital platforms and marketing strategies. The study aims to determine the effect of technology acceptance (UTAUT) variables, namely performance expectancy, effort expectancy, social influence, facilitating conditions, Electronic Words of Mouth (EWOM), and trust, in the decision to purchase airline tickets online in Indonesia. The study used a purposive sampling technique and structural equation modelling to test the research hypothesis. This study used an online research questionnaire survey technique for 253 respondents. The results of the study show that the UTAUT dimension performance expectancy with t-statistic 2.207>1.96, effort expectancy (2.068>1.96), facilitating condition (2.085>1.96), and EWOM (2.348>1.96) influence online ticket purchase decisions. The social influence dimension doesn’t influence purchase decisions with t-statistics 0.618<1.96. The study also found that Trust mediates the relationship between performance expectancy with coefficient score (0.061), effort expectancy (0.044), facilitating conditions (0.054), and EWOM (0.042) on purchasing decisions
EFFORTS TO INCREASE CONSUMER TRUST THROUGH GREEN MARKETING ON WHITE OYSTER MUSHROOM CHIPS MSMEs IN KEDIRI Syahputra, Erwin; Sudarmiatin, Sudarmiatin; Sumelvia Dewi, Anita
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 3 (2024): May 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.630

Abstract

The study focuses on assessing the impact of enhancing trust through green marketing at White Oyster Mushroom chips MSMEs in Kediri - East Java. The White Oyster Mushroom chips MSMEs are dedicated to implementing green marketing strategies, such as eco-friendly promotional services, to build consumer trust. By prioritizing environmental concerns in their marketing mix, these MSMEs aim to boost trust among consumers in Kediri. The research methodology involves phenomenological qualitative research with 5 informants identified using the snowball technique. Over the past 4 months, these MSMEs have been utilizing sustainable innovation to support their green marketing efforts, emphasizing products, locations, pricing, and promotions that align with environmental values. The focus is on repurposing waste from mushroom chips production to white oyster mushroom chips, reflecting a growing societal interest in environmental sustainability across various industries. Surveys on green marketing strategies have been conducted to minimize the environmental impact of production processes. The study also highlights the role of consumer feedback in promoting information to the community and fostering ongoing consumer engagement. Through a qualitative approach with a narrative phenomenological analysis model, the study reveals that consumers are motivated by environmental concerns, and green marketing initiatives contribute positively to consumer perceptions and trust in White Oyster Mushroom chips MSMEs in Kediri.
PENGARUH PERCEIVED ORGANIZATIONAL SUPPORT DAN PENGARUH KOMUNIKASI INTERPERSONAL TERHADAP KINERJA KARYAWAN: (Studi pada Perumda Tirta Terubuk Kabupaten Bengkalis) Jelita, Fairuz; Harahap, Kartini; Siregar, Onan Marakali
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 3 (2024): May 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.635

Abstract

In maintaining the sustainability of the company, human resources play a very important role. Therefore, the company needs to provide support to employees so that they feel valued, which will ultimately have a positive impact on their development and performance. This study aims to identify the influence of interpersonal communication and organizational support on employee performance at Tirta Terubuk Company in Bengkalis Regency. The results of this study indicate that Perceived Organizational Support partially affects Employee Performance, with a t-value of 3.220 > 1.6779 and a significance level of 0.039 < 0.05, as well as a positive regression coefficient value of 0.075. Interpersonal Communication partially affects Employee Performance with a t-value of 2.823 > 1.6779 and a significance level of 0.015 < 0.05, along with a positive regression coefficient value of 0.190. In simultaneous testing, Perceived Organizational Support and Interpersonal Communication have a simultaneous effect on employee performance variables of 65%, while the remaining 35% is influenced by other factors.
PENGARUH PROSEDUR, FEE DAN PROFESIONALISME AUDIT TERHADAP KUALITAS AUDIT DENGAN REMOTE AUDIT SEBAGAI VARIABEL MODERASI STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI JAKARTA SELATAN Risdiana, Dina; Asmanah, Siti; Hakim, Luqman
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 3 (2024): May 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.646

Abstract

This study aims to determine Procedures, Audit Fees and Professionalism on Audit Quality with Remote Audit Moderating Variables (Study at Public Accounting Firm in South Jakarta). This research method is included in quantitative research with the type of primary data source and uses attribution theory and positive accounting theory. The population in this study were public accounting firms in the South Jakarta area and the samples in this study were partners, supervisors, managers and seniors who worked at public accounting firms in the South Jakarta area. The number of samples in this study were 92 respondents. Data analysis in this study used the SmartPLS (Partial Least Square) Version 4.0 data analysis method. Procedures have a significant effect on audit quality, audit fees have a significant effect on audit quality, and professionalism has a significant effect on audit quality. Meanwhile, remote audit has no significant effect on moderating the relationship between procedures and audit quality, remote audit is unable to moderate the relationship between audit fees and audit quality. In addition, remote audit is able to moderate the relationship between professionalism and audit quality.
CONTRIBUTION OF CORPORATE SOCIAL RESPONSIBILITY AS A MEDIATOR IN FIRM VALUE Faticha Putri, Ananda; Susilowati, Endah
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 3 (2024): May 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.648

Abstract

This research investigates the impact of Environmental, Social, Governance (ESG) and Corporate Social Responsibility (CSR) factors on the value of transportation companies listed on the Indonesia Stock Exchange. ESG and CSR have become increasingly important for businesses as stakeholders demand sustainable and socially responsible practices. The objective of this study is to comprehend how ESG and CSR affect firm value, with CSR acting as a mediator in this relationship. Additionally, the study explores the influence of Good Corporate Governance (GCG) on firm value and CSR. Quantitative methods are employed, utilizing secondary data analysis from annual reports of transportation companies listed on the Indonesia Stock Exchange. Regression techniques are used to analyze the data and test hypotheses regarding the influence of ESG, CSR, and GCG on firm value. The results indicate that ESG has a negative impact on firm value, while CSR has a positive impact. Furthermore, CSR acts as a mediator between ESG and firm value. Conversely, GCG does not significantly influence CSR or firm value. These findings suggest that transportation companies should prioritize CSR practices to enhance their firm value. Additionally, further research is needed to gain a deeper understanding of the relationship between CSR, firm value, and sustainability.
THE IMPORTANCE OF COORDINATION BETWEEN INTERNAL AND EXTERNAL AUDIT IN THE ADMINISTRATIVE PROCESS Sangkala, Masnawaty
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 3 (2024): May 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.651

Abstract

The coordination between internal and external auditors is crucial in carrying out their professional duties and responsibilities. This coordination process involves exchanging information, sharing audit opinions, as well as discussing audit planning and reporting. The study is focused on assessing the significance of internal audit alignment and the interaction between internal and external audit. The research method employed is an empirical study with a quantitative approach through surveys and in-depth interviews with internal and external auditors in various industrial sectors. The findings indicate that effective coordination between internal and external auditors can prevent job duplication, enhance the accuracy and reliability of financial reports, and improve operational efficiency of the company. The research discussion emphasizes the importance of support from management as auditee in the audit process and the need to maintain the independence of internal auditors for audit effectiveness. The research gap lies in the lack of in-depth empirical exploration on how this coordination is implemented in practice and its impact in various organizational contexts. Therefore, this study provides a significant contribution to the understanding and practice of coordination between internal and external auditors, and offers recommendations for further research in the future.
STUDI LITERATUR: ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR BURSA EFEK INDONESIA DITINJAU DARI PERSPEKTIF SIGNALING THEORY Sudirman, Nengsi; Rifqiansyah, Rifqiansyah; Darmono, Darmono
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 3 (2024): May 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.655

Abstract

This article aims to analyze the financial performance of manufacturing companies listed on the Indonesian stock exchange from a signaling theory perspective. This research uses a descriptive-qualitative approach by looking at secondary data literature. The data sources obtained come from scientific publications, papers, and articles that summarize information relevant to the research topic. Sample selection is carried out by observing and analyzing various information related to the research to combine research findings that are the same as the researcher's topic. The research results explain that financial performance analysis can be used as information in decision-making. The signaling theory view indicates that companies will try to provide positive signals or information to investors through the company's annual report, in which financial information is presented.
PENGARUH MOTIVASI WISATAWAN, DAYA TARIK WISATA DAN CITRA DESTINASI TERHADAP MINAT BERKUNJUNG WISATAWAN KE WISATA RELIGI MAKAM SYEKH BURHANUDDIN Warman, Bramadhan Putra; Zulvianti, Nora; Putri, Hesti Mari
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 3 (2024): May 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.656

Abstract

This study has been initiated due to the declining interest of visitors in visiting the tomb of Sheikh Burhanuddin in Padang Pariaman Regency. The government is deeply concerned about managing this religious tourism site, given its historical significance as the final resting place of a prominent figure who played a key role in spreading Islam in West Sumatra. Moreover, this tomb holds cultural heritage status, making it a valuable asset for both tourism and educational purposes. The research employs a descriptive quantitative approach to analyze the factors affecting visitors' interest in the tomb of Sheikh Burhanuddin. The sample size comprises 230 respondents selected through accidental sampling. Data analysis is conducted using Structural Equation Modeling Partial Least Squares (SEM PLS). The findings indicate that while tourist motivation has a positive impact on visiting interest, it is not statistically significant. On the other hand, tourist attraction and destination image both have a positive and significant influence on visitors' interest in the tomb. Furthermore, the combined analysis reveals that tourist motivation, tourist attraction, and destination image collectively exert a positive and significant impact on visitors' interest in religious tourism at the tomb of Sheikh Burhanuddin.

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