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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,
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.
Articles 29 Documents
Search results for , issue "Vol. 5 No. 2 (2025): March 2025" : 29 Documents clear
Pengaruh Penggunaan Teknologi Big Data dan Efisiensi Operasi Terhadap Kinerja Keuangan Perusahaan Perbankan Nurdhianto, Nugroho
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.v5i2.892

Abstract

The development of technology, especially Big Data, has brought significant changes in the banking industry by enabling the optimisation of risk analysis, increased operational efficiency, and more accurate decision-making. However, the impact of the application of Big Data on the financial performance of banks in Indonesia has not been widely studied empirically. This study aims to analyse the effect of the use of Big Data technology and operational efficiency on the financial performance of banks in Indonesia. Using a quantitative approach, this study processes secondary data from the annual reports of 12 banks classified as Core Capital Bank Group (KBMI) 3 during the period 2021-2023. The independent variables in this study include the application of Big Data and operational efficiency as measured by the ratio of operating expenses to operating income (BOPO), while financial performance is measured using the CAMEL method. The data was analysed using multiple linear regression after going through a series of classical assumption tests. The results show that although the adoption of Big Data in the banking sector has increased in recent years, it has not had a significant impact on the financial performance of banks. Similarly, operational efficiency as measured by BOPO does not have a significant relationship with financial performance. Overall, the findings indicate that other factors, such as capital policy, risk management, and regulation, have a more dominant influence on banks' financial stability and performance.
Analisis Implementasi Sistem Informasi Akuntansi Penggajian Pegawai Pemerintah dengan Perjanjian Kerja pada Dinas Kesehatan Kota Bandung Queenta, Shafira Firdauza; Jayanti, Dwi
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.v5i2.893

Abstract

This study examines the implementation challenges of the payroll accounting information system at the Health Office of Bandung City, with a specific focus on salary disbursement and Additional Income Allowance (TPP) for Civil Servants with Work Agreements (P3K). The research addresses critical operational issues in public sector payroll management, including system efficiency, accuracy, and compliance with government regulations. The study identifies several key phenomena that occur both before and after disbursement periods, such as frequent employee inquiries about TPP payment schedules, questions regarding salary deduction details, and instances of payment discrepancies (both underpayment and overpayment). Using a qualitative descriptive methodology, the research employs multiple data collection techniques including in-depth interviews with key personnel, direct observations of payroll processes, and comprehensive document examination. The findings reveal that while the basic payroll procedure is operational, several areas require significant improvement. First, the documentation system needs enhancement to ensure better record-keeping and transparency. Second, internal control procedures require strengthening to prevent payment errors and improve accuracy. Third, staff training programs need development to enhance the technical competency of the payroll team.
Faktor-Faktor yang Mempengaruhi Minat Menggunakan Dompet Digital Heratiana, Novita; Wijayanti, Anita; Nur Rois, Dimas Ilham
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.v5i2.894

Abstract

Advancements in financial technology have increased the popularity of digital wallets as a convenient and efficient transaction tool. Digital wallets are programs that utilize advanced technology to facilitate online payments for users, eliminating the need for cash or physical cards. This study aims to examine how ease of use, convenience, and perceived risk influence people's interest in using digital wallets. A quantitative research approach was employed, with the study population consisting of individuals who use the DANA digital wallet application in Indonesia. The research sample comprised 100 participants, with the sample size determined using Slovin’s formula. The sampling method applied was purposive sampling. Data analysis was conducted using multiple linear regression with SPSS 22.0 software. The findings of this study indicate that ease of use plays a significant role in increasing interest in digital wallet usage. The simplicity of use greatly influences users' enthusiasm for adopting digital wallets, while convenience is also crucial in shaping interest. Conversely, perceived risk has a minimal impact on users' interest in using digital wallets, with a negative connotation. These findings can be beneficial for fintech developers in enhancing user experience with digital wallet services and serve as a foundation for further research on factors influencing digital wallet adoption.
Analisi Product Innovation dan Store Atmosphere terhadap Purchase Intention UMKM Kuliner Kota Sukabumi Wiyata, Mariati Tirta; Wijaya, Zeffanya Raphael; Somantri, Bambang
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.v5i2.896

Abstract

The study seeks to analyze the problem of sales revenue that tends to stagnate in the culinary MSME shop at the former Sukabumi City Terminal. The results of observations in the field show that there is an influence of product innovation and store atmosphere on consumer purchase intention. In general, consumers think about culinary usually product innovation becomes an attraction. In addition, consumers generally assess shops or stores on the first impression is from the store atmosphere that is felt in the form of table layouts, chairs, display cases, room colors, and others. Quantitative research analysis using the SPSS application. Taking respondents from the population through random sampling which amounted to 97 (ninety seven) people. Analyze the quality of the instrument by means of validity tests and reliability tests. Furthermore, the data quality is tested with the classical assumption test, then for hypothesis testing using multiple regression calculations, t tests, F tests, and determination coefficient tests. The results can be concluded that product innovation and store atmosphere can increase intention. So that it can increase revenue and profits for MSME shop owners.
Faktor Kinerja UMKM: Analisis Efek Mediasi Dukungan Pemerintah Adillah, Egga; Aditya, Friska; Setiawan, Aris
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.v5i2.898

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have a crucial impact on the economic progress of numerous nations, particularly in developing regions. Acting as the cornerstone of the local economy, MSMEs are vital in propelling economic advancement. They make substantial contributions to job creation, revenue generation, and the overall economic progress. Nonetheless, despite their significance, MSMEs frequently encounter a range of obstacles that impact their financial viability and ongoing survival. This study delves into an in-depth examination of how the financial performance of MSMEs can be enhanced through Financial Digitalisation, Financial Inclusion, and Access to Capital, with a particular focus on the pivotal role of government support as a strengthening factor in this relationship. The research methodology employed in this investigation is quantitative, employing a sample of MSMEs located in Pontianak City. Data analysis was conducted using the Structural Equation Model (SEM) and tested with the Smart PLS statistical tool. The findings suggest that financial digitalisation and access to capital positively influence the performance of MSMEs, with government support acting as a mediator. However, government support is not able to mediate the impact between Financial Inclusion and MSME performance.
Why Do People Buy iPhones? Unveiling the Role of Product Quality and Price Perception in Jakarta Delicia, Putri; Rosalina, Sylvia 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.v5i2.902

Abstract

This research examines how the perceived quality and price of products influence the choices consumers make when purchasing iPhones in DKI Jakarta. Using a quantitative survey method, data were collected from iPhone users who had owned the device for at least one year. The examination, carried out using SPSS 26, comprised of tests on validity and reliability, as well as an analysis using multiple linear regression. The results indicate that the quality of the product has a significant impact on consumer purchasing choices. Consumers prioritize durability, technological innovation, and premium design, indicating that higher perceived quality increases the likelihood of purchase. However, price perception does not significantly impact purchasing decisions. Despite the iPhone’s higher price, consumers in Jakarta value symbolic status and brand prestige over cost considerations. High purchasing power, installment options, and strong marketing strategies contribute to reducing price sensitivity. In conclusion, product quality is a key factor in purchasing decisions, while price perception is not. Apple should continue enhancing product quality and brand loyalty to maintain its market position. Future research could explore other factors, such as brand trust or lifestyle, to gain deeper insights into consumer behavior.
Analisis Pengaruh Beban Kerja, Stres Kerja dan Work Life Balance terhadap Kebahagiaan di Tempat Kerja melalui Psychological Capital (Studi pada Karyawan Level Supervisor Kontraktor Pertambangan di Kalimantan) Hadiyanto, Imam Fikri; Prasadjaningsih, Oetami
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.v5i2.906

Abstract

This study examines the influence of Workload, Job Stress, and Work-Life Balance on Workplace Happiness through Psychological Capital in mining contractor supervisors in Kalimantan. Using a quantitative approach and survey method, data were collected from 132 employees through saturated sampling and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results showed that Job Stress has a positive and significant effect on Psychological Capital, while Workload and Work-Life Balance are not significant. Job Stress also has a significant negative impact on Happiness at Work, while Workload and Work-Life Balance have no significant effect. Psychological Capital has a positive and significant influence on Happiness at Work. In the mediation analysis, only Work Stress has a significant effect on Happiness at Work through Psychological Capital. These findings highlight the importance of managing Job Stress, developing Psychological Capital, and innovative strategies to improve Work-Life Balance in the mining industry. The practical implications include more proactive stress management policies as well as a holistic approach in improving employee well-being.
Pengaruh Brand Ambassador, Brand Awareness, dan Iklan Terhadap Keputusan Pembelian Keju Prochiz Gold Series di Jakarta Selatan Palupi, Anistya; Hardini, Resti
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.v5i2.911

Abstract

This study aims to analyze the impact of Brand Ambassadors, Brand Awareness, and Advertising on the Purchase Decision of Prochiz Gold Series Cheese in the South Jakarta area. A total of 97 respondents were calculated as a sample using the Lemeshow formula. Non-probability sampling method was used to determine the sample, with purposive sampling technique. Research respondents were selected based on the criteria of those who have purchased and used Prochiz Gold Series Cheese, and have an address in South Jakarta. From the analysis, the multiple linear regression model found was Purchase Decision = KP = 0.142BAM + 0.532BAW + 0.312I. This study concludes that separately, Brand Ambassadors have a positive and significant influence on purchasing decisions for Prochiz Gold Series Cheese, because the T-value is greater than the T-table (2.015> 1.98552). Similarly, Brand Awareness also has a positive and significant influence on purchasing decisions for Prochiz Gold Series Cheese, with a T-value greater than the T-table (6.825 > 1.98552). In addition, advertising also has a positive and significant influence on purchasing decisions for Prochiz Gold Series Cheese, as the T-value is greater than the T-table (4.071 > 1.98552).
Implikasi Faktor Makroekonomi terhadap Kinerja Keuangan Bank BUMN di Indonesia dalam Satu Dekade Susilo, Bambang
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.v5i2.917

Abstract

The banking sector has a strategic role in Indonesia's economic growth, with state-owned banks as the main pillars of the national financial system. This study is intended to evaluate the impact of macroeconomic factors on the financial performance of state-owned banks during the period 2014-2023 using Return on Assets (ROA) as a performance indicator. This quantitative research with panel data regression method uses independent variables of interest rate, inflation, and exchange rate. Secondary data was obtained from the financial statements of four state-owned banks (BRI, BNI, Mandiri, and BTN) analyzed using STATA 17. The study states that interest rates have a significant positive impact on ROA, while inflation only has an insignificant positive impact and exchange rates have an insignificant negative impact on ROA. The research findings indicate that state-owned banks have good adaptability in dealing with fluctuations in macroeconomic conditions. This study contributes to the understanding of the dynamics of national banking financial performance and suggests the importance of paying attention to interest rates in bank management strategies.

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