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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
Perbandingan Sistem Pajak E-Commerce di Indonesia dengan Negara Lain Susmala, Windy Fatma; Jadidah, Wanti Nur; 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.v5i1.850

Abstract

This study aims to compare the e-commerce taxation system in Indonesia with several other countries that have already implemented digital tax policies. With the rapid development of the e-commerce sector, Indonesia faces a major challenge in creating regulations that can accommodate cross-border transactions and ensure tax compliance from local and foreign business actors. This study discusses the main differences between the tax systems implemented in Indonesia and countries such as the European Union, the United States, Australia, and Singapore. The main focus of this study is to analyze the differences in the types of taxes, collection mechanisms, and their impacts on entrepreneurs and state revenues. This study uses a quantitative descriptive approach with secondary data obtained from government reports and academic sources, as well as a survey of e-commerce actors in Indonesia. The results of this study are expected to provide insights for improving tax policies in Indonesia, especially in aligning the digital taxation system with global trends.
Employer Branding, Person-Job Fit, and Psychological Empowerment's Impact on Turnover Intention of Gen Y and Z in Indonesian Private Banks Badiah, Badiah; Rojuaniah, Rojuaniah
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.v5i1.851

Abstract

The objective of the study is to examine the impact of employer branding, person-job fit, and psychological empowerment on turnover intention among Generation Y and Z employees in private banks in Indonesia. This study focuses on analyzing indicators for each variable to describe the characteristics of Generation Y and Generation Z employees. The findings will aid in formulating effective management strategies to reduce turnover intention. This quantitative study employs the Structural Equation Model (SEM) with data collected through online questionnaires from 243 respondents in JABODETABEK areas from May 11 to May 23, 2024. Purposive sampling criteria included Generation Y and Z employees with at least one year of work experience in a private bank and a minimum diploma education. The findings reveal that employer branding, especially regarding compensation and benefits, significantly affects turnover intention, aligning with prior research. Both person-job fit and psychological empowerment negatively impact turnover intention, emphasizing the importance of role alignment and workplace empowerment in reducing employee departures. Generational differences between Generations Y and Z do not significantly moderate these relationships. This research aids organizations in developing effective retention strategies to retain top talent and enhance performance.
The Influence of Authentic Leadership and Work Environment with Job Satisfaction as a Mediating Variable on Employee Performance in Construction Company PT. XYZ Kusuma, Awang Pandhu; Wanasida, Albert Surya
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.v5i1.854

Abstract

The primary objective of this research is to examine the impact of genuine leadership and the working environment on employee productivity, with job contentment as a intervening factor, at PT XYZ, a construction firm. A quantitative method was employed, involving the distribution of questionnaires to 50 PT XYZ employees for data collection. The connection between variables was examined using the PLS-SEM approach. The outcomes indicated that the working environment has a favourable and noteworthy effect on job satisfaction, while genuine leadership does not significantly influence job satisfaction or employee productivity. Moreover, job satisfaction does not serve as a mediator between the two independent variables and employee performance. The implication of this research highlights the significance of enhancing genuine leadership styles to promote a positive working environment and enhance overall employee productivity.
Analysis of Production Management at PT Maha Putra Jaya: Challenges and Strategies for Increasing Efficiency Lestari, Sri
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.v5i1.855

Abstract

This research aims to analyze production management at PT Maha Putra Jaya with a focus on the challenges faced and strategies to increase efficiency. PT Maha Putra Jaya, as a manufacturing company, faces various issues in its production process, including low machine efficiency, product quality problems, and workforce training needs. The research methods used include interviews with production managers, direct observation on the production floor, and analysis of related documents. Key findings show that machine efficiency is compromised by a lack of preventive maintenance, product quality often does not meet standards due to suboptimal quality control, and employee training is inadequate to support the required skills. The research recommends implementing more stringent preventive maintenance systems, improvements in quality control techniques such as Six Sigma, and the development of more comprehensive training programs. By implementing these strategies, it is hoped that PT Maha Putra Jaya can increase production efficiency and product quality significantly.
Pengaruh Understaffing terhadap Stres Kerja Pegawai: Peran Dukungan Sosial sebagai Variabel Moderasi Kurniawati, Fitria 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.v5i1.857

Abstract

This study aims to analyze the effect of understaffing on employee work stress with the role of social support as a moderating variable. This study focuses on employees of PT XYZ, a company facing operational challenges due to labor shortages. The research method used was quantitative with an explanatory approach, involving 29 employees selected through purposive sampling. The analysis was conducted using Structural Equation Modeling - Partial Least Squares (SEM-PLS). The results showed that understaffing has a significant positive influence on job stress. In addition, social support was shown to positively moderate the relationship, which means that social support can weaken the negative impact of understaffing on job stress. These findings support the Job Demand-Resource (JD-R) theory and provide practical implications for management to improve employee well-being through social support programs. This study also makes a theoretical contribution in understanding the role of work resources in managing high job demands.
Faktor Determinan Financial Statement Fraud: Pengujian Kualitas Audit sebagai Pemoderasi Tiastuti, Sindi; Wahyuni, Sri; Fitriati, Azmi; Wibowo, Hardiyanto
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.v5i1.858

Abstract

This study aims to determine the effect of financial target, profitability, audit committee, and institutional ownership on financial statement fraud with audit quality as moderation. This study uses a quantitative approach with secondary data. The population in this study are consumer non-cyclical companies listed on the Indonesia Stock Exchange during 2022-2023. The sample selection used a purposive sampling method and obtained 104 data samples. The analysis technique used in this study is multiple regression analysis with moderated regression analysis (MRA) by SPSS version 26 program. The results showed that financial target has a positive effect on financial statement fraud, profitability has a negative effect on financial statement fraud, audit committee and institutional ownership have no effect on financial statement fraud, audit quality is proven can moderate by strengthening the effect of financial target on financial statement fraud, audit quality is not proven can moderate the effect of profitability, audit committee, and institutional ownershipon financial statement fraud.
Effect of Leverage on Profit Growth in Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange (IDX) in 2015 - 2019 Lestari Barus, Irene Sukma; Rusdi, Muhammad Adhi; Apriwandi, Apriwandi; Purnamasari, Dyah
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.v5i1.867

Abstract

The main goal of this study is to examine how leveraging affects the increase in profits in the Consumer Goods Industry Sector of manufacturing firms that are publicly traded on the Indonesia Stock Exchange (IDX) between 2015 and 2019. The study is driven by the inconsistency in company performance, with fluctuations in profit growth and leverage. Data collection for this study is conducted through documentation. The sample selection method employed is purposive sampling, with a total of 23 manufacturing companies from the consumer goods industry sector on the Indonesia Stock Exchange (IDX) during 2015-2019. The technique used for analysing the data involves conducting a panel data regression analysis with a significance level of 5%, using Program Eviews 12. According to the results, it appears that the level of debt does not have a direct effect on the increase in profits for manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) from 2015 to 2019. However, it was observed that both leverage and Company Size collectively influence profit growth in such companies during the same period.

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