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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. 4 (2025): July 2025" : 7 Documents clear
Examining the Impact of Miles & Snow's Business Strategy, Operational Efficiency, and Logistics Efficiency on Company Performance Habibie, Taufiq Chandra Adimanta; Anisah, Hastin Umi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 4 (2025): July 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i4.936

Abstract

The COVID-19 pandemic has caused major disruptions to the global economy, resulting in significant economic contraction and rising unemployment across many nations. This study explores the influence of Miles & Snow’s business strategy typology, alongside operational and logistics efficiency, on the financial performance of companies. This study employs a quantitative approach, with data collected from 45 respondents serving as managers and supervisors at Midea-Toshiba Electronics during the 2021-2024 period. Purposive sampling method was used to ensure that only functionally relevant participants were involved. The survey instrument was distributed online and analyzed using the Partial Least Squares (PLS) approach. Hypothesis testing results show that all three independent variables significantly influence company performance. Logistics efficiency demonstrates the strongest influence (β = 0.481; f² = 0.524), followed by operational efficiency (β = 0.296; f² = 0.433), and business strategy (β = 0.253; f² = 0.884). These findings emphasize that optimal company performance is determined not only by appropriate strategic direction, but also by operational effectiveness and supply chain efficiency. This study provides contextual contribution in applying Miles & Snow's strategy typology in the regional industrial sector and serves as a foundation for formulating data-based company performance improvement policies.
Investor Preferences in Choosing Digital Investment Applications: A Study on Banking and Non-Banking Securities Platforms Astutik, Novita Juni; Setiawan, Rahmat
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 4 (2025): July 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i4.934

Abstract

The digital transformation has reshaped Indonesia’s retail investment landscape through the emergence of digital investment applications from both banking and non-banking institutions. Despite the growing adoption of such platforms, user preferences toward different types of applications remain underexplored. This study aims to examine the factors influencing user preferences in selecting digital investment applications, by comparing banking and non-banking securities platforms. A quantitative approach was employed, involving 124 active users of digital investment apps selected through purposive sampling. Five key variables were analyzed: ease of use, trust in technology, institutional trust, perceived financial benefit, and social influence. Data were analyzed using descriptive statistics and binary logistic regression. The findings reveal that most users prefer non-banking applications. Among the analyzed variables, institutional trust emerged as the most significant predictor of user preference. These findings suggest that digital investment platforms should focus not only on enhancing technological features, but also on strengthening institutional reputation and building user trust. These findings suggest the importance of incorporating institutional trust in the development of technology adoption models in the digital finance sector. Practically, app developers need to prioritize building institutional reputation and user trust, in addition to enhancing technological features.
Analysis of the Effect of Warehousing Management System and Employee Ability on Work Productivity through Lean Warehousing in the Warehouses of the National Disaster Management Agency (BNPB) and the Regional Disaster Management Agency (BPBD) Ghaddafi, Muhaiminul; Fatimah, Siti; Soekirman, Atong; Agusinta, Lira; Arubusman, Dian Artanti
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 4 (2025): July 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i4.971

Abstract

Indonesia is located along the equator and at the convergence of three major tectonic plates, making it prone to natural disasters such as earthquakes, tsunamis, and landslides. BNPB and BPBD manage disaster logistics using technology-based warehouse management systems (WMS) to improve aid distribution efficiency. This study examines the combined impact of warehouse management systems and employee capabilities on work productivity using a Lean Warehousing approach, which has not been extensively explored in previous research. The study was conducted at BNPB Jatiasih warehouse and BPBD warehouses across Java Island using observations, interviews, and questionnaires distributed to 98 respondents. Data were analyzed with SPSS 24.00, employing descriptive statistics, multiple regression, F-tests, t-tests, and the coefficient of determination (R²). Most respondents were male (76.8%) with a bachelor’s degree (39.8%). Validity tests showed that variables including inventory management, picking, item placement, employee skills, and lean warehousing had valid correlations above 0.202. Descriptive analysis indicated that warehouse management at BNPB and BPBD is effective but needs improvements in IT utilization, picking efficiency, inventory recording, and employee skills. Statistical tests confirmed that all variables significantly influence lean warehousing and productivity at a 95% confidence level. The study contributes novel insights by demonstrating how technology and employee capability synergistically enhance lean warehousing performance in disaster logistics. Strategic recommendations include routine employee training, strengthened cooperation through coaching and briefings, and optimized budget use via internal audits and independent utilization of logistical assets.
Halal Logistic in Indonesian Culinary MSMEs: An Intersection Between Operational Performance and Sharia Law Fauzan, Tribowo Rachmat; Sudrajat, Ajeung Syilva Syara Noor Silmi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 4 (2025): July 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i4.985

Abstract

Halal logistics plays an important role in ensuring compliance with sharia law in Indonesia's culinary Micro, Small, and Medium Enterprises (MSMEs). Unlike previous research that generally examined halal logistics in large-scale industries, this study specifically focuses on the operational performance of culinary MSMEs, a sector that faces unique challenges in certification, traceability, and risk management. This research uses a quantitative approach to examine the mediating effects of halal certification, supply chain traceability, and halal risk management on operational performance. Data were collected from 292 culinary MSMEs across Indonesia through structured surveys and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The research results show that halal logistics practices significantly mediate the relationship between halal certification and operational performance (β = 0.379; p < 0.001), while supply chain traceability (β = 0.464; p < 0.001) and risk management (β = 0.325; p < 0.001) also have strong positive effects. This research model is able to explain 53.4% of the variation in operational performance (R² = 0.534), indicating moderate predictive power. These findings confirm the novelty of research in the culinary MSME sector and provide quantitative evidence that halal logistics can improve operational efficiency while maintaining sharia compliance. Practical recommendations are provided for policymakers and business practitioners to develop sustainable halal supply chains, thereby strengthening Indonesia's position in the global halal economy.
Work Fatigue Risk Modeling Based on Environmental, Individual, and Operational Factors in the Coal Mining Industry Prasetyaningtyas, Sekar Wulan; Hutahaean, Ari Trigar Timotius; Fernando, Eko; Effendi, Siam Arifal
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 4 (2025): July 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i4.988

Abstract

The coal mining industry demands high physical and mental endurance from workers, as they must face exhausting work schedules, heavy activity loads, and high job demands. Previous research has examined factors such as shift work systems, workload, and work environment, but most were conducted separately and have not yet considered the specific context of mining or the role of external factors such as housing conditions. This study aims to analyze the influence of work schedules, work activities, and job demands on fatigue, with housing conditions as a moderating variable. This study uses a quantitative approach with a cross-sectional survey design. Respondents were heavy equipment operators at coal mining contractor companies in East Kalimantan. Of 243 workers surveyed, 213 respondents met the inclusion criteria and were analyzed. Data were collected through questionnaires based on a 1-5 Likert scale and analyzed using PLS-SEM. The research results show that work schedules and work activities have a significant effect on fatigue, while job demands do not show a significant direct relationship. Additionally, housing conditions were proven to significantly moderate the relationship between personal factors and job demands, where better living environments can reduce the negative impact of high demands. These findings emphasize the importance of work schedule management, effective activity planning, and improvement of housing facilities to reduce fatigue levels and enhance worker welfare in the coal mining industry.
How Inflation Changes the Pattern of Production Costs? An Investigation of Raw Materials, Labor, and Overhead Arzania, Nauril; Nurhayati, Ida
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 4 (2025): July 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i4.997

Abstract

Manufacturing companies face significant challenges in managing production costs amid economic volatility, particularly during inflationary periods. This study investigates how raw material costs, direct labor costs, and factory overhead costs influence the cost of goods manufactured (COGM), with inflation serving as a moderating variable. The research examines 594 manufacturing companies listed on the Indonesia Stock Exchange during 2021-2023, utilizing purposive sampling methodology. Secondary data was collected from annual financial statements and Bank Indonesia's inflation database. The analytical approach employed descriptive statistics, classical assumption tests, multiple linear regression, and moderated regression analysis (MRA). Results demonstrate that raw material costs (t=273.886, p<0.001), direct labor costs (t=26.885, p<0.001), and factory overhead costs (t=96.285, p<0.001) exhibit significant positive effects on COGM. Inflation significantly moderates the relationship between raw material costs and COGM (t=2.531, p=0.012), but does not moderate direct labor costs (t=0.700, p=0.484) or factory overhead costs (t=-1.668, p=0.096) relationships. The model explains 97% of COGM variance, indicating robust explanatory power. These findings provide crucial insights for manufacturing cost management strategies, particularly emphasizing the need for adaptive raw material procurement policies during inflationary periods. The study contributes to contingency theory application in cost accounting and offers practical implications for manufacturing efficiency optimization.
The Impact of Artificial Intelligence Adoption on Auditor Performance Efficiency with Innovation as a Mediating Variable Isamesal, Muhammad; Ekowati, Dian
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 4 (2025): July 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i4.1005

Abstract

The audit profession has been changed by AI, which automates tasks and improves data analysis. The success of AI in auditing depends on auditors' innovation and its impact on performance efficiency. This study investigates the influence of Artificial Intelligence (AI) Adoption on Auditor Performance Efficiency, with Innovation as a mediating variable. While prior research has established the direct impact of AI on efficiency, the mediating mechanism through Innovation remains empirically untested within an integrated framework. Employing a quantitative correlational approach, data were collected via an online survey from 185 auditors working in Public Accounting Firms (KAP) in East Java, Indonesia. The collected data were subsequently analyzed using Partial Least Squares (PLS)-based Structural Equation Modeling (SEM) with SmartPLS software. The findings reveal that AI Adoption significantly and positively influences both Auditor Performance Efficiency and Innovation. Furthermore, Innovation is also proven to significantly impact Auditor Performance Efficiency. Mediation analysis indicates that Innovation significantly mediates the relationship between AI Adoption and Auditor Performance Efficiency. These results suggest that the effect of AI Adoption on efficiency is not only direct but also substantially occurs through the enhancement of auditors' innovative capabilities. This research underscores the importance of integrating technological investments with the cultivation of an innovation culture within audit firms (KAP). The study contributes recommendations for Public Accounting Firms to optimize AI benefits through sustainable and inclusive innovation across generations.

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