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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 16 Documents
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Search results for , issue "Vol. 4 No. 4 (2024): July 2024" : 16 Documents clear
IMPLEMENTASI TARGET COSTING DALAM UPAYA EFISIENSI BIAYA PRODUKSI UNTUK MENINGKATKAN LABA PRODUK Mediaty, Mediaty; Usman, Asri; Pratiwi, Dwi Dian; Nurul Amalia, Lestari Rezki; Wijayanti, Winola
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i3.654

Abstract

This paper looks into how MIE NAGA figures out their production costs, checking if Target Costing makes a difference in cutting costs, and seeing how using Target Costing can help boost their product profits. This research is a type of qualitative research using a case study approach. The type of research used is qualitative with a case study model. Data sources refer to primary data and secondary data. Data analysis and processing used to get answers to the formulation of the problem is to get supporting data and then processed with the target costing method used until the end of the problem. In essence, the application of the target costing method is effective for streamlining production costs. this is evident that the difference from the total production cost in 2020 and the total production cost in 2021 before and after the application of the target costing method is Rp. 340,206,650, and the total production cost is Rp. 516,244,150 and Rp. 176,037,500. Furthermore, there is an increase in product profit in the amount of the difference in revenue seen from 2020 and 2021 by 71.4%. Meanwhile, two additional alternatives that have been implemented through the value engineering method are changes in selling prices to maximize profits.
SIKAP BELA NEGARA SEBAGAI KONTROL DIRI DALAM MEMINIMALISIR PERILAKU KECURANGAN DIPANDANG DARI PERSPEKTIF FRAUD DIAMOND Marisa, Ani; Susilowati, Endah
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i4.665

Abstract

This research aim to test and empirically demonstrate how pressure, opportunity, rationalization, and capacity can influence academic fraud behaviour and how national defense attitudes play a role in moderating such influence. This research is a quantitative study using up to 94 students from S1 Accounting student UPN “Veteran” East Java as samples. The research used SEM PLS with WarpPLS 7.0 software for data analysis. The finding of this research may be used as a resource for universities related to fraud in the university environment, specially in S1 Accounting students and can provide an overview of fraud related to occurring, so that the universities can take determined further action to deal with such matters. Research findings demonstrate that pressure and rationalization have a significant influence on fraud behavior and national defense attitudes can moderate the influence of opportunity against fraud behavior. Opportunity and capability have no significant influence on fraud behavior and national defense attitudes do not moderate the influence of pressure, racinoalization, and capability against fraud behavior.
THE INFLUENCE OF CSR DISCLOSURE, ENVIRONMENTAL PERFORMANCE, AND INTERNAL CORPORATE GOVERNANCE ON THE ACHIEVEMENT OF SUSTAINABLE DEVELOPMENT GOALS Farda, Agustin Aulia; Saraswati, Erwin
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i4.673

Abstract

Sustainable Development Goals (SDGs) require the involvement of various roles to support their achievement, especially from the business world. The research is aimed at examining the influence of CSR disclosure, environmental performance and Internal Corporate Governance on achieving the SDGs. The sample selected was 99 basic industrial and chemical companies listed on the Indonesia Stock Exchange (BEI) in the 2018-2022 period using the purposive sampling method. Data analysis uses unbalanced panel data regression analysis with the Eviews 12 application. The results of this research show that CSR disclosure in quantity and quality, environmental performance, and CEO non-duality, which are indicators of Internal Corporate Governance, have a significant effect on achieving the SDGs. On the other hand, other indicators of Internal Corporate Governance, namely board independence and board presence and the control variables of this research, namely size and leverage, do not have a significant effect on achieving the SDGs. Even though there is an influence between CSR disclosure, environmental performance and Internal Corporate Governance on the achievement of the SDGs, there are several factors that cause the influence of Internal Corporate Governance to not be maximized
PEER TO PEER LENDING : GENERATION Z ATTRACTION FACTORS AND FUTURE IMPLICATIONS Panjaitan, Felisia; Setowati, Servatia Mayang; Mahulete, Yoshia Christian
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i4.678

Abstract

This study is about the factors of behavioral intention to borrow from the perspective of Generation Z toward peer-to-peer lending. This study applied primary data by collecting surveys distributed to Gen Z on Java Island. The sample used was 44 male respondents and 110 female respondents. Factors that influence borrowing intention were tested with SEM PLS 4.0. The research shows that the variables of utilitarian value, risk perception, and financial literacy are significant to the behavioral intention of Peer To Peer Lending. In addition, the findings show that the variables of convenience and safety do not determine behavioral intention in Peer To Peer Lending. This research also explores how financial technology, such as peer-to-peer lending, can facilitate Generation Z's access to finance. The implications of this research highlight the importance of financial knowledge and planning for Gen Z for its future. These findings provide insights for fintech companies to design products and services that suit Generation Z's specific preferences and needs. The target market for peer-to-peer lending companies needs to be adjusted in their marketing strategies.
ANALYSIS OF FACTORS THAT INFLUENCE CAREER CHOICE AS A PUBLIC ACCOUNTANT WITH MOTIVATION AS A MODERATING VARIABLE: (Study on Undergraduate Accounting Study Program Students of Udayana University) Vemiyani, Ni Made Dhea; Suartana, I Wayan
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i4.679

Abstract

Indonesia faces a critical shortage of public accountants despite a growing demand for their services. While many individuals graduate with accounting degrees, few pursue careers in public accounting. This research aimed to understand the factors influencing this career choice, specifically examining the roles of financial rewards, professional recognition, and work environment, as well as the moderating effect of motivation. Based on expectation and planned behavior theories, the study analyzed data from 74 participants at Udayana University. Results indicate that motivation significantly impacts the relationship between financial rewards and the decision to become a public accountant, but it does not influence the relationships between professional recognition, work environment, and career choice in this field.
ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI BERBASIS MICROSOFT ACCESS 2019 PADA PERSEDIAAN BARANG DI UD. MAJU MAPAN PACITAN Nisa, Kharisma Hidayatun; Muntiah, Nur Sayidhatul
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i4.680

Abstract

UD. Maju Mapan Pacitan is engaged in the production and sale of goods. In running its business, UD. Maju Mapan Pacitan still uses a manual accounting information system, especially in recording inventory, so that information on the inventory of manufactured goods often does not match the physical stock in the warehouse, which complicates the inventory control process. This research aims to design and implement a computerized accounting information system using Microsoft Access. The methods used include observation, interviews, and documentation related to UD. Maju Mapan Pacitan. Data required for design, such as customer data, product types, receipts or invoices, stock records, and inventory-related documents, were collected. The resulting accounting information system includes the main menu, customer form, product data form, production stock form, sales form, filter form, sales report, product in & out report, and production stock report. The new system provides fast and accurate output, minimizes manual recording errors, and produces fast, precise, and accurate merchandise inventory information, supporting the decision-making process.
CLINIC OPERATIONAL EFFICIENCY THROUGH OPTIMIZING THE DISTRIBUTION OF NURSING STAFF Barlian, Noer Aisyah; Faqih, Muhammad
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i4.683

Abstract

An inpatient primary clinic is a healthcare unit characterized by fewer facilities and amenities compared to a hospital. Consequently, the distribution and allocation of health workers, particularly nurses, for operational processes differ significantly from that in hospitals. This study aims to determine the optimal number of nursing personnel required for efficient operation of an inpatient primary clinic through the application of linear programming techniques. The research methodology involves secondary data analysis, utilizing administrative information from inpatient private clinics in Lumajang Regency, East Java. The findings reveal that the linear programming model implemented is effective in optimizing nurse distribution. Specifically, the results indicate that a minimum of eight nurses is necessary to ensure efficient operation and cost-effectiveness of the inpatient clinic. This efficient distribution model can potentially lead to significant operational cost savings, thereby enhancing the overall performance and sustainability of inpatient primary clinics in similar settings.
BIBLIOMETRIC ANALYSIS: FACTORS CAUSING AND PREVENTION STRATEGIES FOR BURNOUT IN THE WORKPLACE Lau Go’o, Maria Alni; Mujanah, Siti; Alif Fianto, Achmad Yanu
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i4.689

Abstract

Every individual undoubtedly possesses different physical abilities and psychological conditions, especially when facing life situations, whether it is work-related or in other contexts. A challenging situation or condition can make someone feel pressured and experience prolonged stress if not handled properly. This physical, emotional, and mental exhaustion is known as burnout. This study discusses burnout, which has been addressed in previous research from 2018 to 2023. The method used in this research is to identify the number of journals using Harzing’s Publish or Perish software, as well as bibliometric analysis using VOSviewer. The research results show that there are 200 publications with 60,448 citations and 10,074.67 citations per year discussing burnout. There are eight main clusters based on the bibliometric analysis. This article also provides information on research topics that have not been widely explored, thus offering benefits to future researchers interested in discussing burnout.
CIMORY DAIRY LAND PRIGEN TOURIST DESTINATION WITH LEISURE PARK CONCEPT IN CATTLE FARMING IN PASURUAN Hadi, Bawa Mulyono
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i4.691

Abstract

Cimory Dairy Land Prigen, located in Pasuruan Regency, East Java, carries the concept of a leisure park with a focus on cattle farming. This concept attracts various groups, ranging from families to tourists who are interested in the milk production process and farm life. This study aims to examine the application of the leisure park concept in Cimory Dairy Land Prigen, as well as its impact on visitor education and the local economy. This research also aims to identify development strategies that can increase the attractiveness and benefits of this destination. This research used a descriptive qualitative approach with data collection methods through in-depth interviews, direct observation, and document analysis. Interviews were conducted with managers, staff, and visitors, while observations were made to understand visitor interactions with existing facilities. Data were analyzed through reduction, presentation, and conclusion drawing to provide a comprehensive picture of the implementation of the leisure park concept in Cimory Dairy Land Prigen. The results showed that Cimory Dairy Land Prigen successfully implemented the leisure park concept well. This destination offers various educational and recreational activities such as farm tours, milking, and interaction with farm animals. Adequate infrastructure and supporting facilities such as restaurants and souvenir shops add to the convenience of visitors. The positive impact on the local economy is also evident from the support for micro, small and medium enterprises around the tourism area.
ANALISIS PENERAPAN ACTIVITY BASED COSTING DAN TARGET COSTING DALAM MENINGKATKAN LABA DENGAN JUST IN TIME SEBAGAI VARIABEL MODERATING PADA BERKAH JAYA MANDIRI SURABAYA Nurhayati, Dewi; Abiantoro, Bayu; Laisoka, Duvan Samudra; Fiorentino, Kevin; Riyadi, Slamet; Pandin, Maria Yovita R
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i4.694

Abstract

In the era of globalization with rapid advances in information technology, various lines of manufacturing industry, both old and new, are increasingly developing. The business environment continues to change and develop. This research aims to see the influence of Activity Based Costing on profits, see the influence of Target Costing on profits partially, the influence of profits on Just In Time (JIT) partially, and see the influence of Activity Based Costing, Target Costing, on profits with Just In Time as a moderating variable at Berkah Mandiri Jaya, Surabaya. This research uses quantitative methods with statistical analysis to process data in the form of numbers. The findings discover that the application of the Activity Based Costing method can increase company profits. This is because the method provides accurate cost information and enables precise pricing for each product.

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