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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 6 Documents
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Search results for , issue "Vol. 5 No. 5 (2025): September 2025" : 6 Documents clear
Profitability Determinants in Rural Banks: The Moderating Role of Ownership Baidury, Nyimas Nunin Anisah; Anggraeni, Anggraeni
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 5 (2025): September 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i5.976

Abstract

The profitability of BPRs still faces serious challenges due to relatively low and fluctuating ROA performance compared to other banks. This raises the need to re-examine the financial factors and ownership structure that could potentially affect the performance of BPRs. This study investigates the factors affecting the profitability of rural banks (BPR) in Malang Raya and Pasuruan, Indonesia, with a focus on operational efficiency, credit risk, liquidity, bank size, and ownership structure. Using panel data from the Financial Services Authority (OJK), the study applies multiple linear regression to analyze 168 valid observations after data cleaning. The results reveal that operational efficiency (OER) and credit risk (NPL) negatively affect ROA, while larger bank size also reduces profitability. Liquidity, measured by Loan to Deposit Ratio (LDR) and Loan to Asset Ratio (LAR), does not significantly impact ROA. Furthermore, private ownership amplifies the negative effect of credit risk on profitability. These findings suggest that rural banks should focus on improving operational efficiency, managing credit risk more effectively, and addressing management inefficiencies, particularly in larger institutions. The study also highlights the importance of balancing profit maximization with robust risk management in privately owned banks. The implications of this research are valuable for policymakers and bank managers aiming to enhance financial performance and sustainability in the rural banking sector.
Financial Performance Analysis of the West Java Provincial Occupational Health Hospital Before and After PPK-BLUD Implementation (2020-2024) Wardani, Ferlycia Aida; Rahmah, Nunung Aini
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 5 (2025): September 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i5.1015

Abstract

The implementation of Regional Public Service Agency Financial Management Pattern (PPK-BLUD) represents a significant policy shift aimed at enhancing efficiency, effectiveness, and accountability in regional public hospital financial governance while improving public health service quality. This study aims to analyze and compare the financial performance of RSUD Kesehatan Kerja of West Java Province before (2020–2023) and after (2024) the implementation of PPK-BLUD, following its BLUD designation in 2023. Based on 2022 Inspectorate audit reports and financial statement analysis from 2020-2024, pre-BLUD implementation revealed financial deficits and suboptimal performance indicator achievement. Post-implementation showed increased operational revenue, financial surplus, and improved SPM achievement. This quantitative descriptive research utilized financial reports from 2020-2024, analyzing data through financial ratios based on Director General of Treasury Regulation No. Per-24/PB/2018. Statistical analysis employed Kolmogorov-Smirnov normality tests and Paired Sample T-Tests using SPSS version 30. Results demonstrated that five of eight financial ratios showed significance values < 0.05, indicating statistically significant differences before and after PPK-BLUD implementation. The hospital's financial performance score improved substantially, achieving "Good" category status in 2024. The evidence confirm that PPK-BLUD implementation positively impacted financial management effectiveness and efficiency at RSUD Kesehatan Kerja of West Java Province. This policy transformation successfully addressed previous financial challenges, demonstrating measurable improvements in operational revenue generation, deficit elimination, and overall financial performance indicators, thereby validating the strategic value of BLUD adoption in regional public hospital financial management systems.
The Impact Of Corporate Governance Strategies On Banks Performance Al-Sammak, Huda Layth Jawad
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 5 (2025): September 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i5.1049

Abstract

Effective corporate governance enhances bank performance and stability, yet Iraq’s banking sector continues to face challenges due to weak governance frameworks that constrain financial efficiency. This research looks at how Iraqi banks' profitability relates to corporate governance norms, particularly audit committees, board independence, and size. Return on assets (ROA) serves as the primary statistic in this research, which employs a quantitative, hypothesis driven methodology to examine the relationship between financial performance and governance parameters. The JASP software was used for both structural analysis and statistical evaluation of the data. The sample comprises 54 banks listed with the Central Bank of Iraq, based on the availability of their 2023 annual reports. Path coefficient, multiple, and panel regression analyses were used to assess the relationships among the variables. The findings indicate a positive and substantial correlation between board size and profitability. Although statistically negligible, the audit board has a negative link with profitability; yet, neither board independence nor the risk committee demonstrates a statistically meaningful impact on it. This research addresses a notable gap in the literature by focusing on Iraq's distinct governance landscape, offering valuable insights for investors, governments, and senior executives aiming to enhance governance standards.
Implementation of Accounting Standards for Non-Public Entities in Cooperative Financial Reporting Syabani, Alfian Mirza; Kustinah, Siti
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 5 (2025): September 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i5.1020

Abstract

The application of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in the financial statements of the Civil Servants Cooperative of West Java Province (KPPP West Java) is essential to reflect accountability in managing the cooperative so that stakeholders can understand its financial condition. The primary objective of this research is to evaluate the suitability of adopting the SAK ETAP standards for the preparation of financial statements by KPPP West Java. The approach employed for this study is descriptive qualitative, involving the collection of data through interviews, observations, document analysis, and literature review. The information gathered from interviews and observations was systematically analyzed and compared to determine the compliance of the 2024 and 2023 financial statements of KPPP West Java with the SAK ETAP guidelines. The results found that the application of SAK ETAP was substantial deviation, accompanied by explanations of the deficiencies and suggestions for improvements in the financial statement presentation. The conclusion drawn is that the implementation of SAK ETAP in the financial statements of KPPP West Java is not yet appropriate, as it does not meet the minimum information requirements needed to fulfill the principles of transparency and accountability. Therefore, the recommended improvements are expected to assist KPPP West Java in preparing future financial statements in strict adherence to SAK ETAP, thereby enhancing transparency and stakeholder confidence.
Analysis of Risk and Return on Investments in Cryptocurrency Instruments in Indonesia from 2022 to 2024 Hidayat, Rizki; Maisyarah, Renny
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 5 (2025): September 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i5.1056

Abstract

Cryptocurrency has a much higher level of risk and volatility compared to traditional investment instruments such as stocks, thus requiring a deeper understanding of the characteristic differences between the two. This research analyzes the risk profile and return on investment of cryptocurrency compared to stock indices in Indonesia during the 2022–2024 period. This research seeks to examine the characteristic differences between cryptocurrency and traditional stock investments. Using purposive sampling techniques, this research involves five types of cryptocurrency (Bitcoin, Ethereum, Tether, Binance, Ripple) and five stock indices (IHSG, MBX, LQ45, Kompas 100, Bisnis-27) with monthly data totaling 350 observations. The methodology used includes the Shapiro-Wilk normality test for data distribution, followed by the non-parametric Mann-Whitney U test for return and risk variables that are not normally distributed, and the Independent Sample t-test for the Value at Risk (VaR) variable that is normally distributed. The findings shed light that although there is no significant difference in the rate of return between cryptocurrency and stock indices (p = 0.494), cryptocurrency has a much higher level of risk based on standard deviation (p = 0.000) and Historical VaR 95% (p = 0.028). The average VaR of cryptocurrency reaches 23.17%, while stock indices only 6.10%, indicating a potential maximum loss nearly four times greater under worst market conditions. These findings confirm that cryptocurrency is a high-risk asset that demands more careful risk management strategies, and provides important implications for investors and policymakers in designing regulations and investment portfolios that are adaptive to digital market dynamics.
The Influence of Firm Size, Profitability, and Audit Committee on Audit Delay: An Empirical Study of Public Companies in Indonesia Listyarini, Rakhmawati; Umpusinga, Hasrun Afandi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 5 (2025): September 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i5.1052

Abstract

The timeliness of financial reporting reflects the effectiveness of corporate governance and plays a vital role in maintaining investor confidence. Audit delay serves as a critical indicator of transparency and the quality of financial reporting among publicly listed companies. This study investigates the influence of firm size, profitability, and audit committee characteristics on audit delay in five leading manufacturing firms in Indonesia, namely PT Semen Indonesia Tbk, PT Indocement Tunggal Prakarsa Tbk, PT Indofood CBP Sukses Makmur Tbk, PT Unilever Indonesia Tbk, and PT Kalbe Farma Tbk, over the 2021–2023 period. Firm size is measured by the natural logarithm of total assets (Ln Assets), profitability is represented by Return on Assets (ROA), and the audit committee variable is determined by the number of its members. A multiple linear regression model is applied to test the effect of these variables on audit delay. The findings reveal that both firm size and profitability have a significantly negative relationship with audit delay, indicating that larger and more profitable firms tend to complete audits faster. The audit committee also exhibits a negative but moderate effect, emphasizing that effective governance contributes to shorter audit completion times. These outcomes align with agency theory and signaling theory, suggesting that timely reporting acts as a credibility signal and reduces agency costs. The study provides practical implications for corporate management, auditors, and regulatory bodies to enhance audit efficiency and strengthen investor confidence.

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