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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 7 Documents
 1 
Search results for , issue "Vol. 5 No. 3 (2025): May 2025" : 7 Documents clear
The Effect of Quality Service and Operational Standard Procedures to Operational Performance at CV Pabrik Tahu Sumedang Fahreza, Rizky Raihan; Hananto, Djoko; Polinar, Mark Anthony N.
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 3 (2025): May 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i3.885

Abstract

In the highly competitive food and beverage industry, operational efficiency is key to business sustainability; however, fluctuations in tofu consumption in East Jakarta as well as CV Pabrik Tahu Sumedang's production indicate challenges influenced by service quality and suboptimal implementation of Standard Operating Procedure (SOP). The objective of this research is to examine how Quality Service and Standard Operating Procedures (SOP) impact operational performance of CV Pabrik Tahu Sumedang. Operational performance is a crucial aspect of the food and beverage industry that affects efficiency, effectiveness, and customer satisfaction. The study utilises a quantitative method, gathering data through surveys given to CV Pabrik Tahu Sumedang employees. An analysis of the data was conducted using multiple linear regression to explore the correlation between Quality Service and SOP as independent variables, and Operational Performance as the dependent variable. The findings demonstrate that Quality Service positively and significantly influences Operational Performance. Similarly, the proper implementation of SOPs significantly improves operational efficiency and effectiveness. Furthermore, simultaneous analysis shows that Quality Service and SOPs together contribute significantly to enhancing Operational Performance. These findings confirm that optimising service quality and consistently implementing SOPs can enhance the factory’s competitiveness and productivity. The originality of this research lies in analyzing the effect of service quality and standard operating procedures on operational performance in the context of the traditional food industry, which still lacks scientific exploration. This approach provides a new contribution in the context of operational management in small-medium enterprises based on local products.
The Impact of Employee Competence, Employee Training, and Human Resource Development on Employee Performance Mediated by Employee Performance at Insurance Company X Putrapandowo, Habie Purwokusumo; Meilani, Yohana F. Cahya Palupi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 3 (2025): May 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i3.904

Abstract

In an era of increasingly fierce competition, human resources (HR) are crucial to a company's success. Competence, training, and HR development are important elements in improving employee performance. A positive work culture also significantly contributes to employee performance. Insurance Company X, facing challenges in meeting performance targets, is committed to improving HR quality through training and cultivation. Through Insurance Company X's work culture, the purpose of this study is to inspect how employee competence, employee training, and human resource development affect employee performance. The permanent employees of Insurance Company X serve as the unit of analysis in this quantitative study. Data were obtained through an online questionnaire filled out by 136 permanent employees. Data analysis was conducted using the Partial Least Square Structural Equation Modeling (PLS-SEM) method. The findings stated that employee competence, employee training, human resource development, work culture have a significant and positive impact on employee performance. By focusing on improving competence, HR development, training, and a good company work culture, the company can ensure that employees are ready to face existing challenges and provide maximum contribution to achieving organizational goals. This study combines four key variables-competence, training, HR development, and work culture in one framework to analyze their influence on employee performance in the insurance industry. The results of this study can be used by management to design strategies to improve employee performance through structured training, competency improvement, continuous HR development, and strengthening a positive work culture that supports productivity and achievement of organizational targets.
Analysis of Regional Revenue of Palu City for the 2019-2023 Period Diki, Diki; Musdayati, Musdayati; Taqwa, Edhi; Jaya, Andi Herman; Haprin, Nuryana; Ugochukwu, Mmaduabuchi Onwunyi; Agbogun, Oghenekparobo Ernest
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 3 (2025): May 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i3.905

Abstract

Indonesia's regional autonomy policies aim to enhance local fiscal independence, yet most regions, including Palu City, remain heavily dependent on central government transfers. This study analyzes the Local Revenue (Pendapatan Asli Daerah/PAD) of Palu City from 2019 to 2023. The research aims to understand the growth dynamics, contribution, elasticity, and effectiveness of PAD, particularly in the aftermath of the 2018 natural disasters and the Covid-19 pandemic. A quantitative approach was employed using formulas for growth, contribution, elasticity, and effectiveness to analyze secondary data on PAD components. The analysis focused on evaluating fiscal performance and resilience. PAD growth during 2019–2022 showed fluctuations, influenced by the 2018 earthquake, tsunami, and liquefaction, as well as the Covid-19 outbreak in 2021. These events led to decreased tax and retribution contributions and impacted other legitimate revenues. Elasticity analysis revealed that PAD is elastic which indicating that changes in revenue components significantly affect overall local revenue. Budget effectiveness analysis showed that PAD realization consistently met or exceeded targets. The findings highlight the need for diversification of revenue sources to enhance fiscal resilience. High elasticity values suggest that local financial planning must be adaptive to economic and social changes. The Palu City Government is advised to optimize tax and levy collection, explore alternative revenue streams, and build partnerships with the private sector. In anticipation of future shocks, establishing fiscal risk mitigation strategies such as reserve funds are essential. Effective budget management should continue to be prioritized through efficient expenditure practices.
Analysis of Leading Sector Shifts in Buol District Putri, Dini Aulia; Jokolelono, Eko; Yunus, Rita; Yunus, Santi; Hakimi, Shohib
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 3 (2025): May 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i3.907

Abstract

Buol Regency has had a dynamic economic development since its separation from Tolitoli Regency. However, the non-optimal utilization of sectoral potential and the imbalance of contributions between sectors encourage the need to identify leading sectors as the basis for regional development policies. This study aims to analyze the regional economic structure, identify the basic sectors through Location Quotient analysis, and evaluate sectoral competitiveness with the Shift Share approach during the 2014-2023 period. The analysis methods used include Location Quotient to determine the base/non-base sector and Shift Share to evaluate the growth and competitive advantage of economic sectors. The Location Quotient analysis discover that Buol Regency has a number of economic sectors that have the potential to become leading sectors, such as Agriculture, Forestry and Fisheries; Water Supply; Waste Management, Waste, and Recycling; and other sectors that show Location Quotient (LQ) values greater than 1, indicating a positive contribution to the regional economy. Conversely, sectors with LQ values below 1 (Mining, Processing Industry, Electricity/Gas, Construction, and others) represent non-leading sectors, highlighting development challenges in Buol Regency. Shift Share analysis (2014-2023) reveals no significant economic structural shift, with the economy remaining primarily dependent on agriculture and fisheries despite some positive developments in other sectors. Economic structural shift would typically manifest as increased non-primary sector activity and reduced dependence on natural resource-based sectors. These findings identify priority sectors for regional economic policy. This research uniquely combines two analytical methods to assess sectoral dynamics in Buol—an approach rarely applied in eastern Indonesia's district-level studies.
The Effect of Liquidity, Solvency, Profitability and Activity Ratios on Company Value in Food & Beverage Sub-Sector Manufacturing Companies Listed on the IDX in 2019-2023 Fadhilsyah, Muhammad; Putri, Andini Utari; Ratu, Mutiara Kemala
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 3 (2025): May 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i3.915

Abstract

The food and beverage industry in Indonesia, particularly companies on the Indonesia Stock Exchange (IDX), is dealing with economic challenges affecting financial performance and market value. Challenges include decreased consumer purchasing power, higher production costs, and market uncertainty leading to low investor confidence. This situation complicates the evaluation of company value, requiring a thorough understanding of factors influencing value, such as financial ratios. This study has originality in examining the effect of financial ratios such as liquidity, solvency, profitability, and activity on company valuation in the food and beverage sector listed on the IDX. This study aims to explore the relationship between these ratios and firm value in the period 2019 to 2023, and provide a clearer picture for investors and managers in making strategic decisions based on solid financial data. The research in this study is conducted using a quantitative approach. A deliberate sampling technique was used to choose 27 businesses within a 5-year timeframe, totaling 135 samples. Secondary data from www.idx.co.id was utilized for the analysis through the use of multiple linear regression in the SPSS version 26 software. The findings of the research reveal that company value is influenced significantly by liquidity (CR), solvency (DER), profitability (ROA), and activity (TATO). The results show simultaneously that the influence of liquidity, solvency, profitability and activity has an effect on company value. This research aims to provide investors with precise financial insights while establishing frameworks for future studies that incorporate additional factors and broader sampling periods.
The Role of Diaspora in Realizing Indonesia’s Economic Resilience Hamdani, Imam; Puspitasari, Maria
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 3 (2025): May 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i3.919

Abstract

The Indonesian diaspora has a strategic role in strengthening national economic resilience through various contributions, such as remittances, investment, knowledge transfer, and economic and cultural diplomacy. This study aims to analyze the role of the diaspora in realizing national economic resilience and identifying the obstacles faced. With a qualitative descriptive approach with literature study. This study discovered four important things related to the role of the diaspora and the obstacles faced, namely first, remittances contribute to household financial stability, economic growth, poverty reduction, and strengthening micro, small, and medium enterprises (MSMEs). Second, remittances sent by the diaspora have proven to be one of the main sources of foreign exchange for Indonesia, which supports household consumption, education, and investment in the productive sector. Third, optimizing the role of the diaspora is still hampered by regulatory constraints, complex bureaucracy, and the lack of policies that support diaspora involvement in national development. Fourth, a more inclusive and systematic policy strategy is needed to integrate the diaspora into national economic policies, so that their potential can be utilized optimally to increase Indonesia's competitiveness and economic resilience. This study recommends that diaspora-related policies be integrated with national economic policies to increase Indonesia's competitiveness and economic resilience. This study contributes academically by integrating diaspora engagement with economic resilience theory which is an underexplored area in Indonesia. Likewise, it bridges policy discourse with diaspora studies, offering novel perspectives that enrich literature while recommending alignment of diaspora initiatives with national economic objectives to enhance Indonesia's global competitiveness.
Factors Affecting Debt Policy with Profitability as Moderator Valencia, Angelica; Lim, Sherly; Hanitio, Felicia; Rasheed, Hasanain Salim
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 3 (2025): May 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i3.924

Abstract

High levels of corporate debt can impact financial stability and investor confidence, potentially limiting Indonesian non-cyclical consumer companies' capacity for investment and long-term growth. The goal of this research is to analyze the elements influencing debt strategy in non-cyclical companies in the consumer sector that are publicly traded on the Indonesia Stock Exchange from 2021 to 2023, where profitability plays a role as a moderating factor. Purposive sampling was used, with 153 firms represented. This data was analyzed using IBM SPSS 25 with classical assumptions, hypothesis testing, and also moderating regression. Asset structure, institutional ownership, company size, free cash flow, and sales growth are all taken into account. This research utilizes a quantitative method, using moderated regression analysis to investigate how independent variables and debt policy are connected, and how profitability influences these connections. The results indicate that both free cash flow and company size significantly influence debt policy. In contrast, factors like asset structure, institutional ownership, and sales growth appear to have little impact. Furthermore, the moderation test reveals that profitability could be a key factor in shaping the relationship between free cash flow and debt policy. However, profitability cannot offset the impact of asset structure, institutional ownership, firm size, and sales growth on debt policy. These findings suggest that shareholders should monitor firms’ free cash flow and size when evaluating financial risk, while business managers may consider these factors when setting optimal debt levels. Investors can use these indicators to assess a firm's debt capacity and long-term viability.

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