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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 4 Documents
 1 
Search results for , issue "Vol. 6 No. 1 (2026): January" : 4 Documents clear
Ethical Challenges of E-Governance: Insights from Bangladesh Das, Rajib Chandra
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 6 No. 1 (2026): January
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v6i1.1096

Abstract

Backgrounds: Globally, e-government has grown in importance as a tool for contemporary administration. Bangladesh started this journey with high hopes to make government services better and easier for people. But along with the good changes, many ethical problems have come up. Objectives: This paper talks about moral problems in detail and suggests ways to fix them. The first part of the paper talks about what e-government is and why ethics are important in this area. After that, it talks about how e-government has grown in Bangladesh. And what problems have arisen. Finally, it provides suggestions on how to resolve these moral issues. Methodology: This study examines the ethical challenges of e-governance in Bangladesh using a descriptive qualitative approach. Data was collected through documentation studies and literature reviews, analyzing official documents, reports, academic publications, and government websites. Source triangulation was employed to ensure data validity and reliability. Findings: Findings reveal that despite significant progress, including the National Web Portal, over 8,000 Union Digital Centers, and mobile services—seven ethical challenges persist: digital divide, weak privacy protections, transparency gaps, digital corruption, cybersecurity threats, low digital literacy, and exclusion of marginalized groups. Conclusions: The foremost conclusion is that e-government will create more problems than it can resolve if good moral values and stringent regulations do not back it. The paper recommends that authorities prioritize equal access, robust data protection laws, improved employee training, and transparent accountability mechanisms. Only then can e-government contribute to national development in a just and equitable manner.
Review of Inclusiveness of Selected Subhead Accounting Items with IPSASs Compliance in Sovereign Entities Consolidated Financial Statements Alozie, Christopher Enyioma
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 6 No. 1 (2026): January
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v6i1.1128

Abstract

Backgrounds: Sovereign countries that have issued national accounting standards based on IFRS and public sector accounting standards to meet requirements of domestic public financial laws, operating environments, and systems. But implementation is mainly drawn from IPSASs conceptual framework with the degree of similarity in public accounting systems varying across jurisdictions aimed at achieving full IPSASs compliance. Objectives:  The research reviews inclusiveness of relevant subhead accounting items and IPSASs compliance in government consolidated financial statements.     Methodology: Ex-post quantitative and quantitative methods are adopted, with datasets extracted from sovereign entities financial statements used in analysis. Fisher’s exact test analysis technique is applied as test statistic in deriving results. Findings: Results showed Treasury Single Account/Consolidated Revenue Fund, and fixed capital assets were satisfactorily reflected in consolidated financial statements. While the remaining four pairwise accounting head-items: official portion of national foreign reserves, sovereign wealth funds; heritage assets; and decentralisation of MDAs accounting were not given improper treatments and non-inclusive in consolidated financial statements. Conclusions: Without rectification of these accounting errors, omission, and non-inclusion of subhead accounting items, there are deficiencies in sovereigns audited financial statements. An interim solution, IPSASB/IFRS should also make professional pronouncements, authorising disclosure of SWF financial position as notes in government consolidated financial reporting pending issuance of formal standards.
Tariff Wars as a Prisoner’s Dilemma: A CGE-Game Theory Analysis of Trump 2.0 vs. BRICS Sabila, Alana
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 6 No. 1 (2026): January
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v6i1.1134

Abstract

Backgrounds: The prospect of a “Trump 2.0” trade regime has revived concerns over universal tariffs and retaliation, especially for GVC-integrated emerging economies like Indonesia, where the key dilemma is whether unilateral or reciprocal tariffs provide strategic gains. Existing studies typically treat tariffs as exogenous CGE shocks or analyze tariff games separately, leaving the interaction between strategic behavior, general equilibrium effects, and value-chain transmission underexplored. Objectives: This study investigates whether strategically chosen bilateral tariffs between the United States and Indonesia within a broader US–BRICS context produce a non-cooperative Nash equilibrium and assesses its welfare, trade-balance, and GVC implications relative to cooperative outcomes. Methodology: An integrated framework is developed that nests a formal tariff game within a GTAP v11 CGE model. Bilateral tariff combinations of 0, 10, 20, and 30 percent are simulated to solve for Nash equilibrium and identify prisoner’s dilemma properties. Welfare, measured by equivalent variation, trade-balance changes, and TiVA-style backward and forward GVC indicators, are extracted under both welfare-based and mercantilist payoff structures. Findings: A unique Nash equilibrium emerges at zero tariffs. Any positive tariff reduces the initiator’s payoff, confirming a prisoner’s dilemma. Unilateral tariffs may temporarily improve Indonesia’s trade balance via import compression but generate larger welfare losses, while mutual protectionism harms welfare and trade balances through GVC disruptions. Conclusions: Tariff escalation is a dominated strategy once general equilibrium and value-chain effects are internalized. Coordination and targeted unilateral reforms dominate mercantilist protectionism, reinforcing free trade as the best response even under trade-balance-oriented preferences.
The Influence of Islamic Financial Literacy and Islamic Banking Product Perceptions on Investment Behavior: Evidence of Religiosity as a Moderating Variable Sinaga, Permata Andini; Yulfiswandi, Yulfiswandi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 6 No. 1 (2026): January
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v6i1.1140

Abstract

Backgrounds: Although sharia finance is developing rapidly, optimal investment practices in this sector are very limited, especially in developing countries. Objectives: This study examines the impact of sharia financial literacy and perception of sharia banking products on investment decisions, while also exploring the role of religious moderation. Methodology: By using quantitative methodology, data was collected from 561 participants with prior experience or expressed interest in Sharia financial services were recruited through an online questionnaire. Direct effects and moderating relationships were assessed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Findings: The results show that the understanding of Islamic finance and the perception of Islamic banking products significantly increases investment decision-making. On the other hand, religiosity does not show a significant direct impact on investment behavior. Further analysis reveals that although religiosm does not modify the impact of financial literacy on investment choices, religiosity significantly weakens the relationship between perceptions of sharia banking products and investment behavior. Conclusions: In aggregate, cognitive and perceptual antecedents are shown to predominate over piety in configuring Sharia-compliant investment behavior. The present study substantiates the contingent function of religiosity, delineates pragmatic implications for the Sharia financial industry, and articulates informed directions for future praxis.

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