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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
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Search results for , issue "Vol. 5 No. 6 (2025): November 2025" : 7 Documents clear
Comparison of Financial Performance of State-Owned Banks and National Private Banks Using Financial Ratio Yulianti, Komang; Yanti, Ni Nyoman Suli Asmara
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 6 (2025): November 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i6.1065

Abstract

In Indonesia's banking sector, State-Owned Banks and National Private Banks operate under the same regulations but with different ownership structures and strategic focuses, which may lead to variations in their financial performance. This study aims to compare the financial performance of State-Owned Banks and National Private Banks listed on the Indonesia Stock Exchange for the 2020-2024 period. This study uses a quantitative approach with a comparative method through purposive sampling, where 4 state-owned banks and 5 national private banks were selected as research samples. The variables used were key financial ratios, including CAR, ROA, ROE, NIM, BOPO, and NPL. Data were analyzed using an independent t-test to identify differences in financial performance between the two groups of banks. The results showed that the financial performance of national private banks was better than that of State-Owned Banks listed on the BEI for the 2020-2024 period. There were significant differences between state-owned banks and private banks for the CAR, ROE, and NPL ratios. However, there were no significant differences in the ROA, NIM, and BOPO ratios between state-owned banks and private banks for the 2020-2024 period. These findings imply that banks in Indonesia have different management focuses based on their ownership structure. Therefore, regulators such as the Financial Services Authority (OJK) and Bank Indonesia (BI) need to strengthen credit quality monitoring policies at state-owned banks, encourage capital strengthening, and improve operational efficiency through digitalization and cost control.
The Effect of Sales Growth, Return on Assets, Firm Size and Fixed Asset Intensity on Tax Avoidance Adzra, Salsabila Safa; Kurniawati, Lintang
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 6 (2025): November 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i6.1089

Abstract

Tax avoidance is an important issue in corporate taxation because it reflects how companies manage their tax obligations while remaining within legal boundaries. A firm’s choice to engage in tax avoidance can reveal much about its overall conduct and governance standards. Using a quantitative methodology, this research examines how sales growth, return on assets, firm size, and fixed asset intensity relate to tax avoidance in food and beverage firms on the Indonesia Stock Exchange from 2021 to 2024. A purposive sampling process yielded 123 observational data points, which were processed with SPSS. Findings shed light that both increased sales growth and higher return on assets reduce tax avoidance, implying that growing, profitable companies may adopt more compliant tax practices. In contrast, neither firm size nor fixed asset intensity showed a meaningful impact, revealing that neither scale nor the proportion of fixed assets significantly drives avoidance behavior. These findings imply that tax avoidance practices are more closely related to company performance dynamics than to asset size or composition. Therefore, companies are encouraged to integrate tax strategies within transparent and responsible governance frameworks to minimize compliance and reputational risks.
Digital Supply Chain Transformation: Implementing Management Accounting and Blockchain to Address Efficiency Challenges Indrijawati, Aini; Mediaty, Mediaty; Febriyanti, Elsa Dian; Pratiwi, Nathania; Hediyati, Siti Nurul
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 6 (2025): November 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i6.1092

Abstract

This research is motivated by the absence of an integrated understanding regarding the role of management accounting and blockchain technology in improving supply chain efficiency, as most previous research still examines these two aspects separately. Therefore, this research aims to analyze how the implementation of management accounting and blockchain technology can jointly improve supply chain efficiency. The method used is a Systematic Literature Review (SLR) of 15 reputable scientific articles published within the period 2014–2024 and selected based on specific inclusion and exclusion criteria. The analysis results show that management accounting plays an important role in improving supply chain efficiency through the implementation of activity-based costing, performance measurement systems, and budgeting that can enhance cost transparency, resource control, and decision-making quality. Meanwhile, blockchain technology contributes through enhanced real-time data transparency, end-to-end traceability, implementation of smart contracts, and data recording that cannot be manipulated, thereby reducing the risk of fraud, information asymmetry, and transaction costs. The integration between management accounting and blockchain is proven to strengthen cost accuracy, accelerate transaction processes, and support sustainable supply chain practices. This research concludes that the synergy of management accounting and blockchain technology constitutes an effective strategic framework for creating a more efficient, transparent, and resilient supply chain in the digital era.
The Effect of Tax Planning, Profitability, and Capital Structure on Corporate Income Tax Liabilities with Operating Costs as A Moderating Variable Shafina, Evelyne; Pahala, Indra; Gurendrawati, Etty
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 6 (2025): November 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i6.1098

Abstract

This research examines how tax planning, profitability, and capital structure influence corporate income tax, with operating costs playing a moderating role. The analysis centers on publicly traded manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Employing secondary data from audited statements and purposive sampling, the research analyzes 284 firm-year observations from 71 companies. The key variables are operationalized as follows: ETR for tax planning, ROA for profitability, DER for capital structure, and total SG&A expenses for operating costs. Analysis using a panel data Fixed Effects Model (FEM) with Moderated Regression Analysis (MRA) in EViews 13 reveals a positive and significant impact of profitability on tax obligations, with no significant effects found for tax planning or capital structure. Furthermore, operating costs strengthen the positive relationship between profitability and tax. Conversely, operating costs negatively and significantly moderate the effects of both tax planning and capital structure on corporate income tax. These findings highlight the critical role of operating cost efficiency in shaping how financial factors influence tax obligations. The study contributes to academic taxation literature and offers practical insights for firms in developing compliant tax strategies.
The Interplay of Brand Image, Brand Trust, and Customer Satisfaction in Building Customer Loyalty of Sustainable Skincare Products Among College Students Yanti, Kadek Oktaria Vina; Basmantra, Ida Nyoman
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 6 (2025): November 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i6.1101

Abstract

The rapid growth of the sustainable skincare industry and increasing competition have made it challenging for brands to maintain long-term loyalty, particularly among young and environmentally conscious consumers. Despite rising awareness of sustainability, empirical evidence explaining the psychological mechanisms underlying loyalty in this segment remains limited. This study investigates the influence of brand image and brand trust on customer loyalty, with customer satisfaction functioning as a mediating variable, focusing on sustainable skincare products among college students in Indonesia. A quantitative research design was employed, utilizing a structured questionnaire administered to college students who actively use sustainable skincare products. Data analysis was performed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to examine both direct and indirect relationships among the study variables. The results reveal that brand image and brand trust exert positive and significant effects on customer satisfaction. Moreover, customer satisfaction significantly impacts customer loyalty and serves as a mediating mechanism between brand image, brand trust, and customer loyalty. These findings underscore the central role of customer satisfaction in translating brand-related attributes into enduring customer loyalty. The study novelty of lies in the development of an integrated mediation model that contextualizes brand image and brand trust within the sustainable skincare industry targeting Indonesian college students, a segment that has received limited scholarly attention. The study contributes to the literature on brand loyalty and sustainable consumer behavior and provides practical insights for sustainable skincare companies to strengthen loyalty by enhancing brand image, trust, and customer satisfaction in a highly competitive market.
The Effect of Free Cash Flow, Leverage, Financial Distress, and Ownership Structure on Earnings Management in Consumer Non-Cyclical Companies (2022-2024) Rianida, Melycha Putri; Setiawati, Erma
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 6 (2025): November 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i6.1116

Abstract

Earnings management involves managers adjusting financial reports to achieve specific objectives, which can affect the transparency of information received by stakeholders. Earnings management is conditioned by a constellation of internal firm-level attributes, including free cash flow availability, capital structure intensity, financial vulnerability, and ownership configuration, all of which may recalibrate managerial incentives to intervene in the financial reporting process. Focused on consumer non-cyclicals companies on the IDX, this study tests hypotheses concerning the drivers of earnings management, specifically free cash flow, leverage, financial distress, and ownership structure. The quantitative analysis, using secondary data (2022-2024) and SPSS 27 on a purposively sampled set of 89 observations, confirms the significant roles of free cash flow and leverage. However, it finds no empirical support for the effects of financial distress or managerial ownership. The findings highlight key governance and analytical implications. The significant roles of free cash flow and leverage call for stronger oversight of discretionary cash and debt to limit reporting opportunism. The insignificant effect of managerial ownership suggests weak alignment of manager, shareholder interests, while financial distress does not appear to drive manipulation. For investors and regulators, the results emphasize prioritizing cash flow and leverage analysis when assessing reporting quality.
The Effect of Innovation and Digital Capital Adoption on MSME Performance Mediated by Competitive Advantage Ramadhan, Mochammad Havid Rizqi; Kautsar, Achmad; Dewi, Renny Sari; Fazlurrahman, Hujjatullah
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 6 (2025): November 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i6.1120

Abstract

Amid the accelerated advancement of digital technologies and the intensification of market rivalry, continuous enhancement of business performance among MSMEs has become imperative through innovation and digital transformation initiatives. Nevertheless, empirical investigations examining the contribution of digital capital adoption and innovation to MSME performance, particularly when competitive advantage functions as an intervening mechanism, remain relatively scarce, especially within regional MSME settings. This study is conducted to investigate the influence of innovation and digital capital adoption on MSME performance, with competitive advantage positioned as a mediating construct. A quantitative research design is employed, utilizing survey responses obtained from 90 MSME proprietors in Probolinggo Regency. The data that were gathered are processed and evaluated through PLS-SEM to assess both direct and indirect causal pathways among the examined variables. The results reveal that innovation is found to exert a significant positive effect on competitive advantage, which in turn is shown to significantly enhance MSME performance. On the other hand, there is no evidence that innovation directly affects the performance of MSMEs. However, adopting digital capital has been shown to have a big and positive effect on performance results. Moreover, the linkage between innovation and MSME performance is fully mediated by competitive advantage. These results suggest that innovation enhances MSME performance only when it is transformed into competitive advantage, whereas digital capital adoption directly contributes to performance improvement. Therefore, for MSME practitioners, strengthening innovation strategies oriented toward competitive differentiation and expanding the effective use of digital capital are essential to improve business performance.

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