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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 29 Documents
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Search results for , issue "Vol. 5 No. 2 (2025): March 2025" : 29 Documents clear
The Influence of the Board of Commissioners and the Board of Directors on Tax Avoidance with Gender Diversity as a Moderating Variable Wahyuni, Wahyuni; Analisa, Analisa; Yusri, Yusri; Yanti, Sari
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.875

Abstract

This paper aimed to examine how the commissioners board and the board of directors impact tax avoidance, while also considering gender diversity as a moderating factor. This study analyzes all coal industry companies listed on the IDX (2020-2022) using purposeful sampling (48 data points). Multiple linear regression and Moderated Regression Analysis (MRA) were employed to examine variable relationships and moderating effects. The t-test results showed a noteworthy impact from both the board of commissioners and the board of directors on tax evasion. The significance value for the board of commissioners' impact was 0.014, which was below the threshold of 0.05. Similarly, the significance value for the board of directors' impact was 0.037, also below the threshold of 0.05. This suggests that both governing bodies had a noteworthy effect on tax avoidance. The F-test indicated that both the board of commissioners and the board of directors had a significant impact on tax avoidance as their significance values were less than 0.05. This suggests that both boards had a combined influence on tax avoidance. Additionally, the MRA test demonstrated that the inclusion of gender diversity in the board of commissioners led to a notable effect on tax avoidance, with a significance level lower than 0.05. Likewise, the presence of various genders in the board of directors had a notable impact on tax evasion, with a significance level lower than 0.05. These findings suggest that gender diversity may influence the dynamics between the board of commissioners, board of directors, and tax avoidance practices.
Analysis of Factors Affecting Dividend Policy in the IDX High Dividend 20 Companies Listed on the Indonesia Stock Exchange (IDX) During the Period of 2019-2023 Irkham, Nuriyah; Hartono, Ulil; Haryono, Nadia Asandimitra
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.878

Abstract

Deciding on how to distribute net income to shareholders or reinvest it for business operations is a crucial strategic move known as dividend policy. The focus of this research is to examine the influencers affecting dividend policy within businesses listed in the IDX High Dividend 20 on the Indonesia Stock Exchange from 2019 to 2023. The analyzed factors consist of the current ratio, debt-to-equity ratio, return on assets, and firm size. A quantitative method with a descriptive-analytical framework is utilized in the study. Information is gathered from the yearly financial statements of 18 chosen businesses from the total of 20 companies in the IDX High Dividend 20 group. Information gathering is carried out using various record-keeping techniques, while an assortment of linear regression is utilized for data examination. It has been revealed through the findings that the proportions of the present resources to liabilities and the magnitude of the company do not notably impact how dividends are managed. Conversely, the level of debt relative to equity and the return generated on assets have a notable beneficial impact on the dividend strategy. The calculation of the determination coefficient presents that approximately 14% of the fluctuation in dividend strategy can be accounted for by the independent factors, with the rest being influenced by external elements not covered in this research. This research contributes to understanding the factors influencing dividend policy in Indonesia, particularly among companies that focus on high dividend distribution.
Analysis of CV. Yan's Jaya Financial Statements Fiscal Reconciliation in 2023 on Calculating Income Tax Payable Agustini, Sri; Kamaliyah, Fithrah
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.880

Abstract

In Indonesia, the self-assessment tax system requires taxpayers, including corporations, to calculate, report, and pay their own taxes based on applicable regulations. However, differences between commercial and fiscal financial statements often lead to miscalculations in determining taxable income. Fiscal reconciliation is necessary to align financial reporting with tax regulations, ensuring compliance and accurate corporate income tax calculations. The aim of this research was to ascertain the taxable income generated by CV. Yan's Jaya by comparing commercial and fiscal financial statements. Descriptive quantitative methods were employed in this study, with the analysis based on data from the Annual Report. Data collection was carried out at CV. Yan's Jaya by collecting financial statement data in the company year, which became the research sample, namely the company. The data was collected by CV Yan's Jaya by using the documentation method. The company's calculation of taxable income is under scrutiny in relation to accounting standards and tax laws. Despite conducting fiscal reconciliation on the commercial income statement, mistakes have been identified that are affecting the accurate assessment of Corporate Income Tax owed.
Pengembangan Aplikasi SiBisa dalam Mewujudkan Program Smart City oleh Dinas Kependudukan dan Pencatatan Sipil Kota Medan Situmorang, Marissa Septyani; Ritonga, Siti Hazzah Nur
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.882

Abstract

In realizing the implementation of a smart city in Medan, the city government has introduced several applications. One such application is the SiBisa Application, which aims to facilitate the public in managing administrative documents online, allowing them to do so anytime and anywhere. This study aims to examine and describe the development of the SiBisa Application in realizing the smart city program by the Medan Civil Registry Office. This research adopts a qualitative approach, employing Merilee S. Grindle's (1997) capacity development model, which consists of three indicators: human resource development, organizational strengthening, and institutional reform. The findings indicate that (a) Human resource development at the Medan Civil Registry Office remains inadequate in terms of the number of personnel, resulting in suboptimal training and education efforts; (b) The establishment of specialized teams, such as the SiBisa Service Implementation Team (Operators and Verifiers) and an Expert Team, whose roles align with their respective expertise and procedures, serves as a supporting factor in organizational strengthening; and (c) Institutional reform at the Medan Civil Registry Office is reflected in the transition from manual to digital services. However, a lack of public understanding of the technology provided remains a challenge.
Optimisation of Operational Management Through the Use of Information Technology to Improve Service Quality at the Expedition Services of Railway Logistics (KALOG) Madiun Representative Khatistyarso, Iqbal Aristotle; Sudarman, Daman
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.883

Abstract

The purpose of the study was to determine how the application of information technology to improve operational efficiency and service quality at the expedition service of Railway Logistics (KALOG) Madiun representative. This research uses a qualitative approach with a case study at KALOG Madiun, focusing on the application of the KAI Logistics TRAX application to optimize operational management and improve service quality. Data were collected through in-depth interviews, participatory observation, and documentation studies. Data analysis was carried out by transcription, narration of findings, triangulation, and drawing conclusions and recommendations for operational improvement. Based on the results of the study, the use of the KAI Logistics TRAX application has facilitated KALOG's operations, especially in real-time tracking of goods, digital ordering, and tariff checking. However, the adoption rate of this application at KALOG Madiun is still low, due to the lack of promotion, customer preference for manual methods, and limited digital infrastructure. This low adoption hampers operational efficiency, increases costs, and reduces the quality of service to customers.
Proxies Affecting Environmental Degradation: A Comparative Analysis Between Developed and Emerging Countries Saputra, Alvin Cahya
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.884

Abstract

This study explores the proxies of Environmental Degradation (CO2 and N2O) in developed and emerging countries from 2001 to 2021 using panel data regression to accommodate variations over time and across entities. The result confirms the pollution hypothesis in emerging countries where foreign direct investment significantly increases N2O emissions, highlighting the necessity for stricter environmental regulations. It also reveals that GDP growth correlates with rising CO2 and N2O emissions in these regions, due to their early industrial stages, while in developed countries, GDP growth is decoupled from CO2 emissions, reflecting more sustainable practices. Trade openness in emerging economies further contributes to increased N2O emissions through deforestation and agricultural expansion. Contrarily, population growth shows a significant negative impact on emissions, suggesting increased efficiency and environmental awareness with higher population densities. These findings emphasize the importance of tailored environmental policies to effectively address the diverse impacts of economic activities on emissions.
The Influence of Green Investment on Investment Intention Among Generation Z in Indonesia: The Moderating Role of Financial Literacy Utami, Novia
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.886

Abstract

As environmental concerns continue to rise, sustainable investment has gained increasing attention, particularly among young investors. However, despite the growing awareness of environmental issues, the level of investment intention in green assets among Generation Z remains relatively low. This study investigates the impact of green investment on investment intention among Generation Z in Indonesia, with financial literacy as a moderating variable. Using a quantitative approach, data were collected from 538 Generation Z respondents. The analysis was conducted using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method. The findings reveal that green investment has a significant positive effect on investment intention. Moreover, financial literacy strengthens this relationship, highlighting its moderating role. These results emphasize the importance of enhancing financial literacy to encourage sustainable investment decisions among Generation Z. This study contributes to the literature on green finance by providing empirical evidence on the role of financial literacy in shaping young investors’ sustainable financial behavior.
Analisis Implementasi Sistem Informasi Pemerintah Daerah di Lingkungan Pemerintah Kota Bandung Madany, Annisa Lantang; Maryani, Neni
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.887

Abstract

The aim of this research is to understand and analyze the Implementation of the Regional Government Information System (SIPD) in Regional Apparatus of Bandung City Government, as well as the challenges and solutions for implementing SIPD in Regional Apparatus of Bandung City Government. This is a qualitative research study. The research method used in this study is descriptive research. The data validation technique used is triangulation because the data collection in this research was conducted through three (3) methods: interviews, documentation, and observation. SIPD in Bandung City has been functioning fairly well in supporting regional planning, budgeting, and financial reporting, although it still faces several challenges. From the user aspect, the system has involved relevant officials who have competencies according to their duties. However, the lack of official technical guidelines has led to non-uniform understanding of SIPD usage procedures. Data management has been systematic, but there are still information gaps in Musrenbang proposals, which hinder validation and planning. From the software perspective, the web-based SIPD provides administrative ease, but often experiences technical issues, such as login failures and document printing problems, with slow central response. Supporting infrastructure is adequate, but central server capacity often faces constraints, especially during high access periods. Additionally, internal control is not yet optimal because the Inspectorate still relies on physical documents, making real-time supervision suboptimal. To address these challenges, more comprehensive technical guidelines, improved data quality, software optimization, strengthened server infrastructure, and enhanced role of the Inspectorate in system supervision are needed.
Pengaruh Return on Asset dan Biaya Lingkungan terhadap Nilai Perusahaan pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Fitria, Safira Nur; Lestari, Dwi Indah
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.888

Abstract

The mining sector is one of the largest contributors to state revenue in Indonesia, with revenues reaching IDR 124.4 trillion in 2021. However, the sector faces challenges related to fluctuations in company value and demands for environmental responsibility. The main goal of this research is to explore how the costs related to the environment and Return on Assets (ROA) affect the valuation of publicly traded mining companies on the Indonesia Stock Exchange. Specifically, the study will look at mining companies that have remained on the IDX between the years 2020 and 2023 and have included their environmental expenses in their sustainability reporting. Out of a total of 186 mining firms, only 8 were selected for analysis using a targeted sampling method. The results of the study suggest that environmental costs play a crucial role in determining a company's worth, whereas the Return on Assets does not significantly impact the overall value of the firm. This finding implies that investors need to consider other factors in making investment decisions in the mining sector.
Analisis Kesesuaian Antara Penerapan Akuntansi Aset Tetap dengan PSAP No. 07 pada Dinas Bina Marga dan Penataan Ruang Provinsi Jawa Barat Windhuaji, Naufal Farhan; Rahmah, Nunung Aini
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.890

Abstract

The purpose of this research was to assess how well fixed asset accounting was being implemented in the Bina Marga and Spatial Planning Office in the West Java Province, following PSAP No. 07 guidelines on Fixed Asset Accounting Standards. The researchers used a descriptive qualitative method to gather information, which included observations, interviews, and reviewing documents. The data used comes from various sources, including the results of interviews and documents such as the Financial Statements of the Asset Balance Sheet for the period 2023-2024, reports on ownership of regional goods in 2024, inventory lists of regional goods in 2024, and related legal regulations. The aim of this study is to gain fresh insights into how fixed asset accounting is carried out in line with PSAP No. 07. The findings suggest that the fixed asset accounting practices at the Bina Marga and Spatial Planning Office in West Java Province are in line with the guidelines set out in PSAP No. 07, covering aspects such as classification, recognition, measurement, post-acquisition expenditure, depreciation, disposal, and disclosure of fixed assets.

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