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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 27 Documents
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Search results for , issue "Vol. 5 No. 1 (2025): January 2025" : 27 Documents clear
Strategies of the Department of Transportation in Regulating Street-Side Parking in Binjai City Br Sembiring, Yuninta Sartika; Rangkuti, Zoraya Alfathin
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.770

Abstract

The primary goal of this research is to explore the Department of Transportation's approach to managing public roadside parking in Binjai City, as well as the challenges it faces. This is due to the role of the Binjai City Transportation Service as a key provider of services to the residents of Binjai City. According to the Minister for Administrative Reform's Decree No. 25 of 2004, public services encompass all activities carried out by service providers to meet the needs of service recipients and comply with legal requirements. The regulations governing public roadside parking in Binjai City are outlined in Mayor of Binjai Regulation No. 27 of 2018, which amends the retribution rates for parking services on public roads as specified in Regional Regulations of Binjai City No. 4 of 2011 regarding Public Service Retribution. The research approach employed is descriptive with a focus on qualitative analysis. Data collection involved interviews, observations, and documentation review. The data was qualitatively analysed using a theoretical framework centred on persuasive communication between the Department of Transportation and individuals engaged in illegal parking, as proposed by Effendy. The results of this study indicate that the persuasive communication pattern used by the Department of Transportation is weak against illegal parking actors. It is hoped that socialization will be further enhanced in the form of a persuasive approach itself, namely by inviting illegal parking actors to want to be sheltered or fostered by the Department of Transportation.
The Importance of Financial Statements for MSMEs in South Tambun Subdistrict Prayogo, Yudhi Adnan; Murtanto, Murtanto
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.796

Abstract

The primary objective of this paper is to enhance awareness regarding the significance and comprehension of business entities in creating financial statements for MSMEs. A quantitative descriptive research approach was employed for this investigation. Primary data was gathered through questionnaires distributed to 150 MSME participants in South Tambun District, Bekasi Regency. Data collection involved both direct interaction and secondary means through surveys. The Partial Least Square (PLS) technique was utilised for processing and analysing the data. The findings revealed that the significance of financial statements plays a crucial role in the operations of micro, small, and medium enterprises. As a result, managers should prioritise financial statements and associated risks for improved knowledge and preparedness for future challenges.
Determinan Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Kabupaten Gianyar Kustri Widyana, I Gusti Agung Bagus Dhimas; Jati, I Ketut
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.797

Abstract

Taxpayers in Indonesia can calculate, remit and file taxes independently through the personal assessment system. Taxpayers' trust in this system is highly dependent on their level of loyalty. This study aims to identify the factors that influence the level of individual tax compliance at the Gianyar Primary Tax Office (KPP). Using a random sampling method, the study successfully collected 100 respondent samples. The research findings reveal that aspects of environment, understanding, awareness, and the application of tax sanctions comprehensively contribute to increasing individual compliance in fulfilling tax obligations. The results of the analysis reveal that increasing understanding at KPP has the potential to be significant in increasing taxpayer compliance. Such compliance is influenced by the existence of tax sanctions and the level of individual awareness. This study proves that there is a strong relationship between taxpayers' level of understanding and their compliance. In addition, a conducive environment and the proper application of sanctions can be a driving factor in increasing tax compliance.
The Influence of PAD, DAU, and DBH on the Allocation of Capital Expenditure in City Districts in the Province of Bali in 2018-2021 Ananta, Basitho Majid Endi; Erawati, Ni Made Adi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.811

Abstract

This study aims to analyze the influence of PAD, DAU, and DBH on the allocation of capital expenditure in Bali Province between 2018 and 2021. Bali Province as one of the main tourism centers in Indonesia faces challenges in managing its regional financial resources, especially local revenue (PAD), General Allocation Funds (DAU), and Profit-Sharing Funds (DBH). This research is ex post facto research. The scope of this research is Bali Province which includes 1 city and 8 districts. The data used in this research was obtained from observations made on the 2018-2021 APBD realization report. Multiple linear regression was used in the analysis to explore how different factors are related to changes in the allocation of capital expenditure. The results indicated that local revenue has a favorable effect on the allocation of capital expenditures. Similarly, the allocation of general funds was shown to positively influence changes in capital expenditure allocation. On the other hand, profit sharing funds did not show any notable impact on changes in capital expenditure allocation. These research outcomes could serve as a foundation for improving the allocation of capital expenditure within the Bali Provincial Government. This can be done in several ways, namely by increasing local original income and paying attention to general allocation funds.
The Influence of Profitability, Liquidity, Leverage, Gender Diversity, and Political Connections on Financial Distress (Empirical Study of Property and Real Estate Companies Listed on the Indonesian Stock Exchange 2020 - 2022) Putri, Putu Talia Natasia; Badera, I Dewa Nyoman; Suryanawa, I Ketut
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.820

Abstract

Financial difficulties occur when a company's financial situation deteriorates, potentially leading to insolvency or liquidation. This study seeks to gather real-world evidence on how profitability, liquidity, debt levels, gender diversity, and political ties impact financial distress. The research focused on property and real estate companies listed on the Indonesia Stock Exchange between 2020 and 2022, with a sample size of 208. Sample selection followed purposive sampling methods. Data analysis was performed using logistic regression techniques with the SPSS software. Findings indicate that higher profitability and liquidity are associated with lower levels of financial distress. These results support agency and signal theories, providing empirical evidence on the link between profitability, liquidity, and financial distress. However, leverage, gender diversity, and political connections were found to have no significant impact on financial distress. Contrary to expectations, the study did not confirm agency, signal, or feminist theories. The practical implications of this research include offering a deeper understanding to scholars and readers, serving as a valuable resource for further studies on the subject.
The Influence of Live Streaming and Online Customer Reviews on Consumer Purchase Interest in the Tiktok Shop Feature (Case Study of Pamulang District Community) Prasetyo, Hendra Dwi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.822

Abstract

The primary objective of the study is to analyse how live streaming and online customer reviews influence consumer interest in making purchases at TikTok Shop. A descriptive quantitative research approach was employed, involving a questionnaire administered to 100 participants from the Pamulang District. The sampling method utilised purposive sampling, with participants required to be at least 18 years old and have made purchases at TikTok Shop. The findings revealed that both live streaming and online customer reviews had a significant positive impact on buying interest at TikTok Shop within the Pamulang District community, both individually and collectively. According to the coefficient of determination, the independent variables accounted for 53.2% of the variability in purchase intention, with the remainder being influenced by unexamined factors. The implications of this study indicate that live streaming-based marketing strategies and the provision of online customer reviews are effective in increasing buying interest on social media, especially on the TikTok Shop platform. This research supports the importance of utilizing interactive features to strengthen consumer trust and product attractiveness in the e-commerce market.
Intellectual Property Rights and Royalties in Franchise Business Taxation Shafina, Evelyne; Ameliyaningsih, Tri; Pahala, Indra; Wahono, Puji
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.832

Abstract

Intellectual Property Rights (IPR) are rights that are born from human thought, producing useful products or processes. IPR gives the right to obtain economic benefits from creativity. This study aims to understand the concept of IPR and royalty in franchise business tax, with a normative juridical approach and literature analysis to review the applicable rules. In the franchise business, royalties, engineering services, and business income are the objects of Income Tax. IPR protection includes trademark, patent, and copyright rights. Franchise taxes on royalties help regulate Indonesian legal entities according to Tax Law Number 7 of 2008. The law specifies conditions and tax rates for different businesses. Corporate taxpayers face a 25% tax rate, while domestic corporations on the stock exchange with at least 40% shares traded pay 20%. Companies with a gross turnover under Rp4,800,000,000 pay a 1% tax rate.
Review of Tax Coverage in Digital Insurance Companies PT XYZ Case Study Ameliyaningsih, Tri; Shafina, Evelyne; Pahala, Indra; Wahono, Puji
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.833

Abstract

The rapid growth of digital insurance companies, such as PT XYZ, presents new challenges in taxation due to the technology-based nature of their operations. This research aims to examine the application of tax policies, specifically Corporate Income Tax (CIT), Value Added Tax (VAT), and Income Tax Article 21 (ITA 21) at PT XYZ. This research uses a qualitative approach with a case study method, which collects data through interviews with company management and analyzes secondary data, including financial statements and tax documents. The results showed a gap between the prevailing tax policy and the operational reality of digital insurance companies, especially in digital revenue recognition and the application of VAT on insurance products sold online. PT XYZ faces challenges in reconciling salary costs due to the company's policy of capitalizing employee compensation. This study concludes that tax regulations need to be adjusted to better suit the characteristics of the digital insurance business. The results suggest that regulators should consider revising tax policies to address these challenges, in order to achieve tax efficiency without sacrificing compliance.
Doritos Product Marketing Innovation Based on Doritos Flat Life on TikTok Social Media to Increase Sales Taufiq, Achmad; Hadi, Bawa Mulyono; Mau, Daniel Pandu
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.834

Abstract

Innovative product marketing is essential in increasing sales in today's digital age, especially through social media platforms such as TikTok. This research aims to analyse the marketing strategy used by Doritos in the campaign, as well as evaluate its impact on product sales and audience engagement. The research method used is qualitative with data collection techniques through in-depth interviews, content analysis, and consumer surveys. The results revealed that using TikTok as a marketing platform was effective in increasing brand awareness and sales. The campaign successfully created high engagement through hashtag challenges, collaboration with influencers, and organic content. A 30% increase in sales in the first month of the campaign, as well as positive engagement levels from TikTok users, showed that this marketing approach was effective. The implication of this research is the importance of understanding the audience and adapting to the dynamics of social media platforms to achieve success in digital marketing.
The Influence of Discipline and Work Motivation on Employee Performance with Job Satisfaction as Mediation at PT. Jasiyah Travel Service Jaya, Asmin; Idris, Rabihatun; Hardiani, Hardiani
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.835

Abstract

This study seeks to investigate how work discipline, work motivation, and job satisfaction impact employee performance directly. It also examines the direct influence of work discipline and work motivation on job satisfaction. The study looks into the indirect impact of work discipline and work motivation on employee performance, with job satisfaction acting as a mediator. Data was collected through questionnaires from a sample of 32 respondents at PT. Jasiyah Travel Service. The questionnaire results were analysed for validity and reliability using the PLS model scheme. Several tests were conducted to evaluate the model, including determinant coefficient tests, goodness of fit tests, and hypothesis tests. SmartPLS version 3 was used for data processing. The study found that work discipline and job satisfaction positively impact employee performance. Work discipline also has a positive effect on job satisfaction. However, work motivation does not affect employee performance or job satisfaction. Work discipline was found to indirectly influence employee performance through job satisfaction as a mediator, while work motivation did not have the same effect.

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