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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 26 Documents
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Search results for , issue "Vol. 4 No. 5 (2024): September 2024" : 26 Documents clear
FACTORS INFLUENCING VISITS TO HALAL RESTAURANTS HOTELS IN LOMBOK, NTB Rusmiati, Rosida
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.690

Abstract

This study is motivated by the scarcity of research examining the consumers of halal-certified hotel restaurants. Lombok Island is the best halal tourism destination in Indonesia, making research on the island particularly intriguing. The objective of this study is to empirically investigate the influence of personal factors, religiosity, and social perception on the decision to visit halal-certified hotel restaurants on Lombok Island. This research employs multiple regression analysis with a sample size of 154 respondents, using a convenience sampling technique. The measurement scale utilized is a Likert scale (1-5), ranging from strongly disagree to strongly agree. The findings indicate that personal factors, religiosity, and social perception have a positive and significant effect on the decision to visit halal-certified hotel restaurants on Lombok Island. This study is limited by a small sample size; therefore, we recommend further research with a larger number of respondents and a more diverse range of regions.
DAMPAK CORPORATE SOCIAL RESPONSIBILITY PT. UPC SIDRAP BAYU ENERGI TERHADAP PENINGKATAN KESEJAHTERAAN MASYARAKAT DI KABUPATEN SIDENRENG RAPPANG Widodo, Uun Purwati; Semaun, Syahriyah; Aminah, Sitti; Bahri. S, Andi; Nurhayati, St.
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.702

Abstract

Community empowerment is one of the efforts made to improve community welfare. This effort can be carried out through various approaches, one of which is Corporate Social Responsibility (CSR), a program that focuses on community and environmental empowerment as a form of social responsibility for companies located in a region. This research aims to determine the impact of Corporate Social Responsibility (CSR) programs implemented by PT UPC Sidrap Bayu Energi in improving community welfare in Sidenreng Rappang Regency. This is qualitative research with a field research approach to observe the impact of PT UPC Sidrap Bayu Energi's Corporate Social Responsibility (CSR) program on community welfare in Sidenreng Rappang Regency. The data in the research were collected through interviews with PT UPC Sidrap Bayu Energi and residents in Pabberesseng Hamlet as beneficiaries. The results of this research indicate that the Corporate Social Responsibility (CSR) program implemented by PT UPC Sidrap Bayu Energi succeeded in achieving 85% of their goal and provided significant benefits to the community in Sidenreng Rappang Regency. CSR programs such as providing clean water, solar electricity, road repairs, playground construction, and school sanitation have contributed to improving the health, economic productivity, and quality of life of the community.
PELAKSANAAN STANDAR OPERASIONAL PROSEDUR AUDIT, TANTANGAN HINGGA PELUANG AUDITOR DALAM MENINGKATKAN KUALITAS AUDIT PASCA COVID-19 Setiawan, Rasyid; Putra, Rudi Syaf
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.705

Abstract

In the current post-Covid-19 era that we are facing, auditors are confronted with a series of challenges. Changes in the business environment, shifts in risks, and alterations in how companies operate have affected the way audits are conducted. This research aims to investigate how the implementation of audit standard operating procedures, challenges, and opportunities faced by auditors contribute to improving audit quality post-Covid-19. Qualitative research methods are utilized in this article to explore and analyze various perspectives, concepts, and findings present in relevant literature. The data sources include primary and secondary data. Primary data is obtained from interviews conducted by the author with informants directly (face-to-face), while secondary data is derived from documents and previous research via Google Scholar, which can complement primary data and provide an overview in achieving the research objectives. The results indicate that the Covid-19 pandemic has impacted various aspects of the implementation of audit standard operating procedures, presenting challenges and opportunities for auditors to enhance audit quality post-Covid-19. The pandemic's impact on the business and financial landscape cannot be ignored, and auditors must be prepared to navigate these changes wisely. By understanding and responding to challenges and leveraging emerging opportunities, the auditing profession can continue to contribute to trust and transparency in corporate financial reporting in the future. In essence, audit quality will remain a cornerstone in safeguarding the integrity of financial markets post-Covid-19.
MARKET REACTION TO THE ENACTMENT OF FINANCE MINISTER REGULATION NUMBER 120 OF 2023 ON PROPERTY AND REAL ESTATE STOCKS Astawa, I Gede Candra Ari; Suaryana, I Gusti Ngurah Agung
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.706

Abstract

The introduction of PMK 120 of 2023, which offers DTP VAT incentives for the construction of landed houses and flats in the 2023 fiscal year, has led to a reaction in the capital market measured by Abnormal Return and Trading Volume Activity. A quantitative Event Study research is conducted to determine if there are any significant differences in Abnormal Return and Trading Volume Activity before and after the implementation of PMK 120 of 2023. Companies in the property and real estate sector listed on the Indonesia stock exchange were selected as the research sample through a purposive sampling method, totaling 84 samples. The One-Sample Wilcoxon Signed Rank Test was used as the analytical tool for this study. The findings of the research indicate that while there were no significant Abnormal Returns, there was a significant increase in Trading Volume Activity, suggesting that PMK 120 of 2023 has altered the expectations of individual investors. It is hoped that investors will be able to make informed decisions to either generate income or mitigate risks in the future capital market environment.
DIGITALIZATION DOCUMENT CONTROL AND DATA RECORDS MANAGEMENT TO SUPPORT BUSINESS INTELLIGENCE OF INTEGRATED DOCUMENTED INFORMATION CONTROL ACTIVITIES AT PT X Sertiya Putri, Kartika Dyah; Yulianti, Praptini
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.707

Abstract

Digitalization plays an important role in improving document control and data records management to support documented information control activities that integrate business intelligence. This research aims to analyze the impact of digitization in document control and data records management at PT X, as well as how digital technology can improve the efficiency and effectiveness of documented information management. This research uses a descriptive method with a qualitative approach, in the form of a case study at PT X. Primary data was obtained through in-depth interviews with PT X system management staff and direct observation, while secondary data was collected from company documents, annual reports, applied ISO standards, and related literature. The data analysis technique used was thematic analysis. The results showed that a digital document management system can organize documents more efficiently, enable easier and faster access, and improve compliance with ISO standards. Digitalization in document control and records management at PT X resulted in improved operational efficiency, regulatory compliance, and competitive advantage. This research emphasizes the importance of managerial support and organizational culture change in the implementation of digital technology. Thus, the integration of digital solutions not only facilitates better information management but also supports the continuous improvement and business success of PT X in the modern business landscape.
INFORMATION DETECTION OF BID-ASK SPREAD AND FIRM SIZE ON EARNING MANAGEMENT WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE Putri, Roostina Nugrahani
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.708

Abstract

The objective of this research is to examine how bid-ask spread and company size impact earnings manipulation, with effective corporate governance acting as a moderating factor. This research employs a quantitative method by analyzing secondary data sourced from the annual reports of manufacturing businesses that are publicly traded on the Indonesia Stock Exchange (IDX) between 2018 and 2022. Samples were collected using purposive sampling with specific criteria. The results showed that a larger bid-ask spread can result in more earnings manipulation, while company size does not significantly affect earnings manipulation. Good corporate governance affects the bid-ask spread and earnings management relationship, but not the company size and earnings management relationship. This study highlights the significance of implementing good corporate governance in reducing earnings management practices and advises investors to consider corporate governance before investing.
PENGARUH KETEKUNAN KOMITE AUDIT DAN AUDIT EFFORT PADA FEE AUDIT: (Studi pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Komang, Cynthia Prisilia Winawan; Krisnadewi, Komang Ayu
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.709

Abstract

The amount of audit fee should be determined as well as possible to obtain a good audit quality as an unusual amount of auditing fee will lower the quality of the audit. Determining the influence of audit committee persistence and audit effort on audit fee was the goal of this research. Profitability is the control variable of this research. The research covered infrastructure companies on the Indonesian Stock Exchange in the period 2020-2022 registered as many as 67 companies. Non-probability sampling methods becomes a method of sample determination, with purposive sampling technique. The financial reports and annual reports of infrastructure companies are documented for the collection of research data. The research analyzed 64 samples. This research applies descriptive statistical analysis technique, classical assumption test, double linear regression test, model validity test (F test), determination coefficient test, and hypothesis test (t test). The results of the research can explain the persistence of the audit committee influence the audit fee positively and significantly. Audit effort does not influence audit fee significantly, and profitability influence audit fee positively but not significantly. The research implies the need for regular audit committee meetings to help auditor identify the auditing risk to companies, thus helping to determine an appropriate audit fee.
STRATEGI BAURAN PEMASARAN 9P DAN CUSTOMER CENTRISM TERHADAP PENINGKATAN JAMAAH PERSPEKTIF PEMASARAN SYARIAH (Studi: Travel Haji dan Umrah di Ajattapareng) Umar, Umrah Yani; Darmawati, Darmawati; Damirah, Damirah; Semaun, Syahriyah; Muliati, Muliati
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.710

Abstract

Marketing is important for business success. The right marketing strategy is very diverse, such as the 9P marketing mix and Costumer Centrism. The application of marketing strategies is important in achieving business goals. The purpose of this study is to analyze the application of sharia marketing strategies using the 9P marketing mix concept in the Hajj and Umrah travel business, and to see how this strategy can increase the number of pilgrims and customer satisfaction. This research uses the interview method to collect data. Interviews were conducted with the leaders and pilgrims of the four travel agents that became the object of research. The results showed that the 9P marketing mix increased the number of pilgrims of Hajj and Umrah travel agents in Ajattapareng. Sharia marketing principles such as transparency, honesty, and good service help increase customer satisfaction and create a competitive advantage. Data for 2019-2023 shows an increase in the number of pilgrims in 2023 thanks to packages that comply with regulations, competitive prices, satisfactory facilities, effective promotions, friendly service, and simple processes. A customer centrism approach is also applied to focus on customer satisfaction.
KEBERLANJUTAN DAN NILAI PERUSAHAAN: ANALISIS PRAKTIK GREEN INNOVATION PADA PERUSAHAAN Ulwiyah, Badi’atul; Mahirun, Mahirun
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.716

Abstract

This research examines how environmental performance, environmental efficiency and green innovation affect business value, amidst increasing demands for green practices. While companies are encouraged to meet regulations and market expectations, the impact of green practices on business value is not fully understood, especially in Indonesia. Companies in the LQ45 index are the focus of this study, uses Price to Book Value (PBV) and Return on Assets (ROA) as moderating variables. This study uses the Partial Least Squares (SEM-PLS) analysis approach. The findings show that leverage and green innovation have a strong beneficial impact on corporate value, while environmental efficiency has no significant effect and environmental performance has a negative effect. ROA does not act as a moderator between these factors. Although green innovation and leverage can increase corporate value, achieving environmental performance requires a more mature approach. The impact of these factors on firm value is not controlled by profitability as measured by ROA.
OPPORTUNITIES AND CHALLENGES OF DIGITAL SUPPLY CHAIN: A SYSTEMATIC LITERATURE REVIEW USING SCOR FRAMEWORK Salahudin, Muhammad Saad; Baihaqi, Imam; Liu, Yen-Ching
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.717

Abstract

Firms are increasingly integrating digital technology into their supply network systems for the purpose of attain global competitiveness. The utilization of digital technology has resulted in the Rise of a new supply chain management system known as the digital supply chain. Many parties believe that digital supply chain has several opportunities for companies, however, a number of researchers argues that the dependence on digital technology in the worldwide supply chain is accompanied by substantial obstacles. Therefore, this study intends to understand the opportunities and difficulties of digital supply chain and identify the future research agenda in this research area to develop better digital supply chain concepts and implementations. This research conducted systematic literature review through content analysis based on five dimensions in the SCOR model, which is plan, source, make, deliver, and return dimension. The analysis in this research finds that digital supply chain can enhances demand forecasting and product development in plan dimension, enables supplier selection and procurement automation in source dimension, facilitates smart and additive manufacturing in make dimension, optimizes inventory management, order management, transportation and logistics management in deliver dimension, as well as supports closed loop supply chain or circular economy in return dimension. However, the lack of infrastructure, policy, and coordination, along with financial, technical, and technological barrier, has become the common challenges of digital supply chain. Cybersecurity issue is also another main issue of the digital supply network. Through this analysis, the future research agenda can finally be taken in this research.

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